SOI Tax Stats - S Corporation Statistics

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Certain corporations elect to be treated as S corporations for Federal tax purposes. Electing to be treated as an S corporation allows income to flow through the corporation without being taxed until it is claimed as income by the shareholders. This avoids double taxation of corporate income. Here you will find data tables and SOI Bulletin articles concerning 1120S corporations.

Basic Tables - Returns of Active Corporations, Form 1120S (2014)
Basic Tables - Returns of Active Corporations, Form 1120S  (1995–2013)
Corporation Complete Report Crosswalk (PDF)

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Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

S Corporation Returns
Article by Kelly Luttrel, SOI
S corporations continue to be the most prevalent type of corporation. For Tax Year 2003, about 61.9 percent of all corporations filed a Form 1120S. The total number of returns filed by S corporations for Tax Year 2003 increased 5.9 percent to nearly 3.3 million, from nearly 3.2 million reported in Tax Year 2002. S corporations became the most common corporate entity type in 1997.

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Basic Tables - Returns of Active Corporations, Form 1120S

The following are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

 

Table 2.4: Returns of Active Corporations, Form 1120S 

Data Presented:    Balance Sheet, Income Statement, and Selected Other Items

Classified by:    Size of Total Assets

 

Table 2.4A: Returns of Active Corporations, Form 1120S

Data Presented:    Percentage Distribution of Total Assets

Classified by:    Sector, Size of Total Assets

 

Table 3.2: Returns of Active Corporations, Form 1120S

Data Presented:    Total Receipts and Deductions, Portfolio Income, Rental Income, and Total Net Income

Classified by:    Size of Business Receipts

 

Table 6.1: Returns of Active Corporations, Form 1120S

Data Presented:    Balance Sheet and Income Statement Items

Classified by:    Major Industry

 

Table 6.2: Returns with Net Income from a Trade or Business, Form 1120S 

Data Presented:    Balance Sheet and Income Statement Items

Classified by:    Major Industry

 

Table 7: Returns of Active Corporations, Form 1120S

Data Presented:    Portfolio Income, Return Income, and Total Net Income

Classified By:    Number of shareholders

 

Table 8: Returns of Active Corporations, Form 1120S

Data Presented:    Form 8825, Rental Real Estate Income and Expenses of an S Corporation

Classified by:    Sector, Selected Major Industry

 

Table 9: Returns of Active Corporations, Form 1120S

Data Presented:    Total Receipts and Deductions, Portfolio Income, Rental Income, and Total Net Income

Classified by:    Number of Shareholders

 

S Corporations, Selected Figures

Figure A: S Corporation Total Net Income (Less Deficit)

Tax Years:    2007  2006  2005  2004 

 

Figure B: Number of Form 1120 Series Returns, by Type of Corporation

Tax Years:    2007  2006  2005  2004 

 

Figure C: S Corporation Annual Percentage Increase/Decrease

Tax Years:    2006  2005  2004
Note: Figure C will no longer be produced. An alternative calculation is being evaluated and results will be posted as the review process dictates.

 

Figure D: S Corporation Total Assets, Receipts, Net Income, by Industrial Sector

Tax Years:    2007  2006  2005  2004 

 

Figure E: Shares of S Corporation Total Receipts, by Industrial Sector

Tax Years:    2007  2006  2005  2004 

 

Figure F: Shares of S Corporation Total Assets, by Industrial Sector

Tax Years:    2007  2006  2005  2004 

 

Figure G: S Corporation Number of Returns, by Number of Shareholders and Industrial Sector

Tax Years:    2007  2006  2005  2004 

 

Figure H: S Corporation Taxes

Tax Years:    2007  2006  2005  2004 
 
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