SOI Tax Stats - Affordable Care Act (ACA) Statistics: Individual Income Tax Items

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ACA Data from Individuals

These tables present information from samples of individual income tax returns, which represent the population of Forms 1040, 1040A, and 1040EZ, including electronic returns. Below are selected tables that include ACA Individual data.

Individual Income Tax Returns Complete Report

The Statistics of Income (SOI) Individual Complete Report Publication contains complete individual income tax data. The statistics are based on a sample of individual income tax returns, selected before audit, which represents a population of Forms 1040, 1040A, and 1040EZ, including electronic returns. The report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified taxable income, tax credits, self-employment tax, and tax payments.


Tax Year 2014


Tables - 1.4 (XLS),  1.4CV (XLS),  1.5 (XLS),  2.1 (XLS),  2.1CV (XLS),  2.6 (XLS),  2.7 (XLS),  3.1 (XLS),  3.3 (XLS),  3.3CV (XLS),  3.7 (XLS),  Table A (XLS)
Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).


Tax Year 2015


Tables - 1.4 (XLS),  1.4CV (XLS),  1.5 (XLS),  2.1 (XLS),  2.1CV (XLS),  2.6 (XLS),  2.7 (XLS),  3.1 (XLS),  3.3 (XLS),  3.3CV (XLS),  3.7 (XLS),  Table A (XLS)
Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).

Individual Income Tax Returns Preliminary Data

These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of a given processing year. These returns are then weighted to represent a full year of taxpayer reporting. In general, some of the returns processed during the remainder of the year may have somewhat different characteristics compared to these earlier ones. Therefore, these preliminary data are best utilized by comparisons made to the preliminary estimates from the prior year. When available, the estimates from the Complete Year Data should be used in place of the preliminary data.


Tax Year 2014
Tax Year 2015


Table 1 (XLS) & Individual Income Tax Returns, Preliminary Data Article (PDF)
Table 1 (XLS)

Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).

Individual Income Tax Returns, Line Item Estimates

The Individual Income Tax Returns, Line Item Estimates publication contains the estimates of frequencies of the entries on the lines of the forms and schedules filed with individual tax returns as shown in the Statistics of Income (SOI) Individual Complete Report (Publication 1304). This publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed.


Tax Year 2014 (PDF)


Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).


Tax Year 2015 (PDF)


Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).

 

Form 8965, Health Coverage Exemptions Data (XLS)

The Form 8965 was used by a taxpayer to report a coverage exemption granted by the Marketplace or to have claimed a coverage exemption on their tax return. This table presents information on the exemptions claimed on the Form 8965. In addition to the number of exemptions claimed on the form, data is presented on the Types of Coverage exemptions.

Tax Years 2014, 2015, and Preliminary 2016

 

Historic Table 2 (State Data)

Selected individual income and tax data, by State and Size of Adjusted Gross Income.

Tax Year 2014

Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).

Tax Year 2015

Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).

Zip Code Data

ZIP Code data show selected income and tax items classified by State, ZIP Code, and size of adjusted gross income. Data are based on individual income tax returns filed with the IRS.


Tax Year 2014


Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).


Tax Year 2015


Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).

County Data

SOI bases its county income data on the addresses reported on individual income tax returns filed with the IRS. Data are presented by county (including State totals).


Tax Year 2014


Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).


Tax Year 2015


Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).

Amount of Refunds Issued, Including Interest, by State

Table 8 in the IRS Data Book shows the amount of refunds issued for Advanced Premium Tax Credit and Cost Sharing Reduction. Beginning in the 2015 IRS Data Book, the table includes the refund amount for the Basic Health Program.

Fiscal Year 2014
Fiscal Year 2015
Fiscal Year 2016

Table 8 (XLS)
Table 8 (XLS)
Table 8 (XLS)
Additional, detailed information to assist users with the ACA data presented below can be found in our ACA Statistics Data Reference Guide (PDF).

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