SOI Tax Stats - What's New
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2014 Joint Statistical Research Program Call for Proposals—The Statistics of Income Division (SOI) of the Internal Revenue Service is accepting proposals for research projects with potential to make significant contributions to tax administration. The 2014 Call for Proposals describes the details of the program and the application process. All research proposal applications must be received by 11:59 p.m. on December 15, 2014. Although all submissions will be considered, topics identified as especially relevant to researchers include:
- Tax administration in a global economy
- Taxpayer needs and behavior, particularly the roles of information, complexity, salience, engagement, and compliance costs
- Filing, payment, and reporting compliance measures, behaviors, and drivers
- Benefit participation measures, behaviors, and drivers, particularly related to the Affordable Care Act
- Taxpayer response to policy changes, particularly taxpayer responses to changes in incentives
- The role of complex business structures in tax planning
2012 International Boycott Statistics—This table includes data for Tax Years 2011–2012 on requests and agreements to participate in international boycotts not sanctioned by the United States. Data are presented by the country making the boycott request. (November 2014)
2012 Partnership Returns Line Item Estimates (Publication 5035)—This publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with partnership tax returns for Tax Year 2012. It also contains corresponding population estimates of dollar amounts recorded on those lines (as applicable). (November 2014)
Filing Year 2013 Estate Tax Data Tables—Three tables presenting Filing Year 2013 data on estate taxes are now available. The tables include selected asset, deduction, and tax computation items. The information is classified by tax status, size of gross estate, and State of residence. (November 2014)
2012 Partnership Returns—Twenty-three tables are now available containing Tax Year 2012 statistics for partnerships, including statistics on the types of partnerships and specific industrial sectors. These statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. Data are classified by industry and size of total assets. In addition, historical tables provide balance sheet and income statement data, as well as counts of partnership returns based on size of assets and receipts. (November 2014)
2013 Gift Tax—One table presenting Filing Year 2013 data for United States Gift (and Generation-Skipping Transfer) Tax Returns (Form 709), including information on total gifts, deductions, credits, and net tax amounts, is now available. Data are presented by tax status and size of total taxable gifts. (October 2014)
2012 Individual Income Tax Estimated Data—The Statistics of Income (SOI) 2012 Individual Income Tax Returns Line Item Estimates publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2012 Individual SOI Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire 2012 Tax Year population. The publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (October 2014)
Foreign Tax Credit Study, Tax Year 2011—Tables presenting statistics for Tax Year 2011 Form 1118, Foreign Tax Credit, are now available. Table 1 includes statistics for the number of returns, total assets, income, deductions, and taxes paid, accrued or deemed paid. These data items are available by major and selected minor industries. Table 2 includes foreign-source gross income, deductions, and taxes paid, accrued or deemed paid by country. (October 2014)
Individual Income Tax ZIP Code and County Data—United States’ ZIP code data for Tax Years 2009 and 2010 and county data for Tax Year 2010 are now available on Tax Stats. The data present selected income and tax return items by State, ZIP code, county, and size of adjusted gross income. These data are based on individual income tax returns filed with the IRS. (September, 2014)
2012 Foreign Recipients of U.S. Income—Two tables presenting data for Tax Year 2012 from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, are now available. The tables include statistics for the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. (September 2014)
2012 Individual Complete Report (Publication 1304)—U.S. taxpayers filed 144.9 million individual income tax returns for tax year 2012. This was down 0.3 percent from 2011. Also in tax year 2012, the adjusted gross income less deficit reported on those returns totaled $9.1 trillion, an 8.7-percent increase from the prior year. The report is based on a sample drawn from the 144.9 million individual income tax returns filed for tax year 2012 and provides estimates on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications include tax status, size of adjusted gross income, marital status, age, and type of tax computation. A brief text reviews the requirements for filing tax returns, explains the changes in tax law, and describes the sample used to produce the report. (August 2014)
2011 Private Foundations—Microdata files and tables based on data from a sample of Tax Year 2011 Forms 990-PF, Return of Private Foundation, are now available on Tax Stats. The four tables include estimates for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution requirements for these organizations. SOI classified the statistics by organization type, operating and grant making status, and size of fair market value of total assets. The release includes microdata and documentation from SOI’s annual study of private foundations and charitable trusts. (August 2014)
2011 Nonprofit Charitable and Other Tax-Exempt Organizations—Five tables containing data from SOI’s Tax Year 2011 study of tax-exempt organizations (excluding private foundations) are now available on Tax Stats. The tables contain balance sheet, income statement, and functional expense data from Forms 990 and 990-EZ filed by organizations exempt under Internal Revenue Code Sections 501(c)(3) through (c)(9). SOI classified the data by total end-of-year assets and IRC Section. A new table showing coefficients of variation (CVs) for selected variables is also available. The release includes microdata and documentation from the SOI exempt organizations sample study used to create the tables. (August 2014)
Statistics of Income TaxStats Table Wizard updated—The Table Wizard allows users to query tax data on corporations, individuals, tax-exempt organizations, estates, gifts trusts, and more. The resulting data can then be downloaded. This update includes the following data:
• Corporate data by industry (Forms 1120 and 1120s) - 2004 through 2011
• 501c(3) Exempt Organizations (Form 990) – 2000 through 2010
• Domestic Private Foundations and Charitable Trusts (Form 990-PF) – 2000 through 2010
• We have added Individual table 2.1 (Form 1040). - Data for 2011 is available
Questions regarding the TaxStats Table Wizard? (August 2014)
2012 Individual Income Tax ZIP Code and County Data—United States’ ZIP code and county data for Tax Year 2012 are now available on Tax Stats. The data present selected income and tax return items by State, ZIP code, county, and size of adjusted gross income. These data are based on individual income tax returns filed with the IRS. (July 2014)
2013 Nonresident Alien Estate Tax—Two tables presenting filing year 2013 data from Forms 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, filed for nonresident aliens, will be made available on SOI’s Tax Stats Webpages. These tables present data from the population of returns filed during 2013, including information regarding total gross estate, assets, deductions to gross estate, credits, and net estate tax for both treaty and non-treaty returns. Data are presented by tax status and size of U.S. gross estate. (July 2014)
2011 Corporation Income Tax Returns Complete Report (Publication 16)—Tables presenting statistics from the Form 1120 series are now available. Published annually, these tables present comprehensive data on corporation income tax returns. This data release includes returns with accounting periods ending July 2011 through June 2012 and include data from Forms 1120, 1120F, 1120L, 1120PC, 1120RIC, 1120REIT, and 1120S. Data are classified by industry, size of total assets, and size of business receipts. Separate tabulations of data reported on Form 1120S, U.S. Income Tax Return for an S Corporation, are also included. (June, 2014)
2011 Credit for Increasing Research Activities (Corporations)—Tables presenting statistics from Form 6765, Credit for Increasing Research Activities, for the regular credit and the alternative simplified credit, by industrial sectors and manufacturing groups, for Tax Year 2011 are available on Tax Stats. These tables show returns of active corporations, other than Forms 1120S, 1120-REIT and 1120-RIC. (June, 2014)
2013 IRS Research Bulletin—The 2013 IRS Research Bulletin features selected papers from the latest IRS Research Conference, held at the Urban Institute in Washington, DC, on June 20, 2013. The conference highlighted research on tax compliance and administration, and facilitated dialogue among IRS researchers, IRS and state tax administrators, tax experts from other countries, academic researchers, federal agencies, and private sector experts. (June 2014)
Foreign Recipients of U.S. Partnership Income—One new table presenting data from Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is now available on SOI’s Tax Stats Webpage. The table presents U.S. income and tax withheld as reported on Form 8805, by country of residence for Tax Year 2011, and includes the number of returns, total income, income, loss, and tax withheld. (June 2014)
2014 Spring SOI Bulletin—Statistics of Income (SOI) has released the 2014 Spring SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.
This issue of the SOI Bulletin includes articles on the following topics:
- Individual Income Tax Rates and Shares, 2011
- Individual Noncash Contributions, 2011
- Individual Foreign-Earned Income and Foreign Tax Credit, 2011
U.S. Population Migration Data 2010–2011—State and county migration data for 2010–2011 are now available on Tax Stats. Migration data for the United States are based on year-to-year address changes reported on individual income tax returns filed with the IRS. The data present migration patterns by State or by county for the entire United States and are available for inflows (the number of new residents who moved to a county or State and where they migrated from) and outflows (the number of residents leaving a county or State and where they went).
Controlled Foreign Corporations, 2010—Two new tables presenting data from Form 5471, Controlled Foreign Corporations, are now available on SOI’s Tax Stats Webpage. The tables present data from the estimated population of returns filed for Tax Year 2010. Table 1 displays number, assets, receipts, earnings, taxes, distributions, subpart F income, and related party transactions for U.S. corporations and their controlled foreign corporations classified by NAICS industrial sector. Table 2 displays number, assets, receipts, earnings, taxes, distributions, subpart F income, and related party transactions for U.S. corporations and their controlled foreign corporations classified by selected country of incorporation.
2011 Corporation Source Book Data Files—The 2011 Corporation Source Book is now available in compressed format on the IRS Tax Stats Webpages. This format includes five comma separated value (.csv) files and an Excel (.xls) file of documentation in a zip file.
2011 Corporation Source Book—The 2011 Corporation Source Book is now available on the IRS Tax Stats Webpages. This publication presents balance sheet, income statement, tax, and other selected items, by size of total assets for all returns with and without net income, and returns with net income only. Data tables are available by industrial groupings based upon the North American Industry Classification System (NAICS). Separate data tables are available for S corporations at the highest level of industry groupings. The Source Book contains over 700 Excel tables in separately grouped zip files.
Exempt Organizations Financial Data—2013 data on tax-exempt organizations were published on Tax Stats. These data include selected financial items from more than 600,000 Forms 990, 990-EZ and 990-PF filed by tax-exempt organizations and processed by the IRS during calendar year 2013. The latest release was expanded to include nearly 500 financial and other data items. The data are in ASCII space-delimited format, and supporting documentation is available.
2013 IRS Data Book—The Internal Revenue Service (IRS) has released the 2013 IRS Data Book, a snapshot of agency activities for Fiscal Year 2013—Oct. 1, 2012, to Sept. 30, 2013. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others.
2014 Winter SOI Bulletin—Statistics of Income (SOI) has released the 2014 Winter SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.
This issue of the SOI Bulletin includes articles on the following topics:
- Individual Income Tax Returns, Preliminary Data, 2012
- Sales of Capital Assets Panel Data Reported on Individual Tax Returns, 2004–2007
- Split-Interest Trusts, Filing Year 2012
- Nonprofit Charitable Organizations, 2010
Corporation Foreign Tax Credit, 2010—Two new tables presenting data from Form 1118, Foreign Tax Credit—Corporations, are now available on SOI’s Tax Stats Webpage. The tables present data from the population of returns filed for Tax Year 2010. Table 1.1 displays data on returns with income in an excess credit position while table 1.2 shows data on returns in an excess limit position. Data presented includes foreign-source income, deductions, and taxes by major and selected minor industry. (February, 2014)
Exempt Organizations Microdata Files, Tax Years 1985–1997—Historical microdata files based on Forms 990 and Forms 990-EZ sampled for the annual studies of nonprofit charitable and other tax-exempt organizations are now available. Annual data are available for organizations exempt from income tax under Internal Revenue Code Section 501(c)(3). Additional data for tax-exempt organizations under IRC Sections 501(c)(4) through 501(c)(9) are available for limited tax years. (February, 2014)
2011 Individual Income Tax ZIP Code and County Data—United States’ ZIP Code and county data for Tax Year 2011 are now available on Tax Stats. The data present selected income and tax return items by State, ZIP Code, county, and size of adjusted gross income. These data are based on individual income tax returns filed with the IRS. (February, 2014)
Fiduciary Income Tax, 2012—Three tables presenting Filing Year 2012 data for income from estates and trusts (Form 1041) are now available. The statistics cover sources of income and deductions at the National and State levels. Data are classified by trust type and filing status. (February, 2014)
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