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SOI Tax Stats - What's New in the Individual Area?

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Find the most recent items which have been added to the Tax Stats website concerning Individual Tax Statistics.

Individual Income Tax Returns Line Item Estimates, 2012
The 2012 Statistics of Income (SOI) 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.

Individual Complete Report, Publication 1304, 2012
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)

Individual Income Tax Rates and Shares, 2011
Taxpayers filed 145.4 million individual income tax returns for Tax Year 2011. Taxable returns (i.e., returns with a total income tax greater than $0) accounted for the majority (91.7 million) of all individual tax returns filed for the year. These returns represent the third lowest percentage (63.1 percent) of taxable returns in more than 25 years, with 2009 having been the lowest at 58.3 percent. Adjusted gross income (AGI) on taxable returns increased 6.2 percent to $7.69 trillion for 2011, while total income tax increased 9.9 percent to $1.05 trillion. The average tax rate for taxable returns increased 0.5 percentage points to 13.6 percent.
(Spring Bulletin, 2014)

High-Income Tax Returns, 2011
For 2011, there were 4.8 million individual income tax returns with an expanded income of $200,000 or more, accounting for 3.3 percent of all returns for the year. Of these, 15,000 returns had no worldwide income tax liability. This was a 6.7-percent decline in the number of returns with no worldwide income tax liability from 2010, and the second decrease in a row since reaching an all-time high of 19,551 returns in 2009.
(Spring Bulletin, 2014)

Individual Noncash Contributions, 2011
For Tax Year 2011, individual taxpayers who itemized deductions (22.5 million) reported $43.6 billion in noncash charitable contributions. About a third (7.5 million) of these taxpayers reported $38.7 billion in deductions for charitable contributions on Form 8283, Noncash Charitable Contributions. The number of taxpayers filing Form 8283 increased 3.3 percent, from 7.3 million for Tax Year 2010 to 7.5 million for Tax Year 2011. Donation amounts also increased, rising 10.9 percent, from $34.9 billion for 2010. For both tax years, corporate stock donations represented the largest share of total donations claimed by taxpayers, increasing 19.5 percent, from $13.4 billion to $16.0 billion.
(Spring Bulletin, 2014)

Individual Foreign-Earned Income and Foreign Tax Credit, 2011
For 2011, the total amount of foreign-earned income reported on Form 2555, Foreign Earned Income, by nearly 450,000 U.S. taxpayers was $54.2 billion.  This represented growth in real terms of 32.3 percent since 2006, the last year a study was prepared on these data. Asian-based U.S. taxpayers reported the largest amount of total foreign-earned income ($24.9 billion) from any continent, a 52.2-percent increase in real growth from the $16.4 billion reported for 2006. In addition, U.S. taxpayers claimed more than $28.3 billion as a foreign-earned income exclusion on their tax returns for the year. Between 2006 and 2011, the inflation-adjusted amount of the foreign-earned income exclusion increased 38.4 percent, while the housing exclusion increased 5.8 percent, rising from just under $1.5 billion to nearly $1.6 billion for 2011.
(Spring Bulletin, 2014)

Individual Income Tax Returns, Preliminary Data, 2012
For Tax Year 2012, taxpayers filed 144.9 million U.S. individual income tax returns, a decrease of 0.4 percent from the 145.6 million returns filed for Tax Year 2011. This decrease occurred because of the large decline in returns filed by taxpayers in the smaller adjusted gross income (AGI) classifications. The largest decrease (3.9 percent) was a 1.5 million change in the number of returns with an AGI of under $15,000.
(Winter Bulletin, 2014)

Sales of Capital Assets Panel Data Reported on Individual Tax Returns, 2004-2007
The IRS Statistics of Income (SOI) Division collects data on the sales of capital assets to identify trends in the capital gains and losses reported on individual tax returns. In 1999, SOI began a panel study of individual taxpayers to measure the trends in taxes and income, including capital gains and losses, at different points in time. SOI designed the panel sample to represent all Tax Year 1999 returns, including late returns.
(Winter Bulletin, 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)

SOI Tax Stats - Individual Information Return Form W-2 Statistics
This section contains articles and statistical tables on individual income taxpayers with amounts found on Form W-2, Wage and Tax Statement. The statistical tables provide detailed information about individual wages, tax withholding, elective deferral contributions, and retirement plan participation.


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Page Last Reviewed or Updated: 23-Oct-2014