SOI Tax Stats - SOI Bulletin Articles: Index by Topic

 

Business Tax StatisticsCharitable & Exempt Organization Statistics
Estate, Gift, & Trust StatisticsIndividual Tax Statistics

Excel Viewer

Adobe® Reader

Business Tax Statistics

Domestic-Owned Business Statistics


Subject Area


Years Covered, SOI Bulletin Issues


Corporate Income Tax Returns


2002PDF, Summer 2005
2001PDF, Summer 2004
2000PDF, Summer 2003
1999PDF, Summer 2002
1998PDF, Summer 2001

The Development of Taxable REIT Subsidiaries, 2001–2004PDF, Spring 2008

Celebrating Ninety Years of SOI: Selected Corporate Data, 1916–2004PDF, Fall 2007

An Analysis of Select Large Nonfinancial Corporations with Total Assets Greater Than $2.5 Billion, Tax Years 1998–2002PDF, Fall 2005

Reconciling Book and Tax Net Income, 1996–1998PDF, Summer 2001

Reconciling Corporation Book and Tax Net Income, Tax Years 1995–2001PDF, Winter 2004–2005

Taxable REIT Subsidiaries: Analysis of the First Year's Returns, Tax Year 2001PDF, Spring 2005

Unrelated Business Income Tax Returns, 2005PDF, Winter 2009
The Distribution of Corporate Income: Tabulations from the Schedule M-3, 2004-2008PDF, Spring 2012


Corporation Income Tax Brackets and Rates


1909–2002PDF, Fall 2003

1909–2004, Fall 2005 (Appendix, Table B)


Empowerment Zone Employment Credit


1998-2010PDF, Summer 2013
1997PDF, Spring 2004
1996PDF, Summer 2000


Excise Taxes


Federal Excise TaxesPDF, Summer 1999
Airport and Airway Trust Fund, 1970–2002PDF, Winter 2003–2004
Gasoline Excise Tax, 1933–2000PDF, Winter 2000–2001
Telephone Excise Tax, 1999PDF, Spring 2000

What’s New in Federal Excise Taxation, Fiscal Years 1992–2006PDF, Summer 2007


Partnerships


2018PDF, Fall 2020
2017PDF, Fall 2019
2016PDF, Spring 2019

2015PDF, Spring 2018
2014PDF, Fall 2016
2013PDF, Fall 2015
2012PDF, Winter 2015
2011PDF, Fall 2013
2010PDF, Fall 2012
2009PDF, Fall 2011
2008PDF, Fall 2010
2007PDF, Fall 2009
2006PDF, Fall 2008
2005PDF, Fall 2007
2004PDF, Fall 2006
2003PDF, Fall 2005
2002PDF, Fall 2004
2001PDF, Fall 2003
2000PDF, Fall 2002
1999PDF, Fall 2001
1998PDF, Fall 2000
1997PDF, Fall 1999
1996PDF, Fall 1998

 


S Corporation Returns


2003PDF, Spring 2006
2002PDF, Spring 2005
2001PDF, Spring 2004
2000PDF, Spring 2003
1999PDF, Spring 2002
1998PDF, Spring 2001

Wholesale and Retail Trade Division Dominates S Corporations Since 1959PDF, Spring 2007


Sole Proprietorships


(See Individual Tax Statistics)


U.S. Possessions Corporation Returns


2003PDF, Summer 2006
2001PDF, Fall 2005
1997 and 1999PDF, Summer 2003
1995PDF, Summer 1999


Other


Partnerships and Sole Proprietorships Data, by Region and State for Tax Years 2007-2009PDF, Summer 2012
Integrated Business Data, 2003PDF, Fall 2006
Allocations: A Behind the Scenes Look at Data Movements Within SOI Corporate EditingPDF, Winter 2009

International Business Statistics


Foreign-Controlled Domestic Corporations


2012PDF, Summer 2015
2011PDF, Summer 2014
2010PDF, Summer 2013
2009PDF, Summer 2012
2008PDF, Summer 2011
2007PDF, Summer 2010
2006PDF, Summer 2009
2005PDF, Summer 2008
2004PDF, Summer 2007
2003PDF, Summer 2006
2002PDF, Summer 2005
2001PDF, Summer 2004
2000PDF, Summer 2003
1999PDF, Summer 2002
1998PDF, Summer 2001
1997PDF, Summer 2000
1996PDF, Fall 1999
1995PDF, Fall 1998

Foreign-Controlled Domestic Corporations, 2004PDF, Summer 2007


Foreign Corporations with U.S. Business Operations


1995PDF, Spring 2001


Foreign-Owned Domestic Corporations


2003PDF, Summer 2006
2002PDF, Winter 2005–2006
2000PDF, Fall 2003
1998PDF, Fall 2001
1996PDF, Fall 1999
1994PDF, Winter 1997–1998
1994 Revision

Transactions Between Large Foreign-Owned Domestic Corporations and Related Foreign Persons
2010PDF, Fall 2016
2008PDF, Fall 2012


Foreign Sales Corporations


2000PDF, Winter 2003–2004
1996PDF, Spring 2000
 


Foreign Tax Credit (Corporate)


2013PDF, Summer 2017 
2012PDF, Summer 2016
2010PDF, Fall 2014
2009PDF, Summer 2013
2008PDF, Summer 2012
2007PDF, Summer 2011
2006PDF, Summer 2010
2003PDF, Fall 2007
2002PDF, Fall 2006
2001PDF, Fall 2005
2000PDF, Fall 2004
1999PDF, Fall 2003
1998PDF, Fall 2002
1997PDF, Winter 2001–2002
1996PDF, Summer 2000
1995XLS, Fall 1999
1994PDF, Fall 1998

A History of Controlled Foreign Corporations and the Foreign Tax CreditPDF, Summer 2007


Foreign Trusts


2002PDF, Summer 2005
1998PDF, Fall 2001


Interest-Charge Domestic International Sales Corporations (IC-DISC's)


2008PDF, Summer 2011
2006PDF, Winter 2010
2000PDF, Spring 2004
1996PDF, Fall 2000


International Boycotts


2007–2008PDF, Spring 2011
2001–2002PDF, Spring 2005
1999–2000PDF, Winter 2002–2003
1997–1998PDF, Winter 2000–2001
1997–1998 RevisionPDF
1995PDF, Winter 1997–1998


U.S. Controlled Foreign Corporations


2010PDF, Fall 2015
2008PDF, Winter 2013
2006PDF, Winter 2011
2002PDF, Spring 2006
2000PDF, Summer 2004
1998PDF, Winter 2002-2003
1996PDF, Spring 2001
1994PDF, Summer 1998

A History of Controlled Foreign Corporations and the Foreign Tax CreditPDF, Summer 2007

(Back to top)

Charitable & Exempt Organization Statistics


Subject Area


Years Covered, SOI Bulletin Issue


Charitable Bequests


(See Estate, Gift, and Trust Statistics)


Charities & Other Tax-Exempt Organizations


2010PDF, Winter 2014
2009PDF, Fall 2012
2008PDF, Fall 2011
2007PDF, Fall 2010
2006PDF, Fall 2009
2005PDF, Fall 2008
2004PDF, Fall 2007
2003PDF, Fall 2006
2002PDF, Fall 2005
2001PDF, Fall 2004
2000PDF, Fall 2003
1999PDF, Fall 2002
1998PDF, Fall 2001
1997PDF, Fall 2000
1996PDF, Winter 1999–2000
1995PDF, Winter 1998–1999
1975–1995PDF, Fall 1998
1994PDF, Spring 1998


Exempt Organizations' Unrelated Business Income Tax


2012PDF, Winter 2017
2010PDF, Fall 2014
2009PDF, Summer 2013
2008PDF, Winter 2012
2007PDF, Winter 2011
2006PDF, Winter 2010
2004PDF, Winter 2008
2003PDF, Winter 2006–2007
2002PDF, Winter 2005–2006
2001PDF, Winter 2004–2005
2000PDF, Spring 2004
1999PDF, Spring 2003
1998PDF, Spring 2002
1997PDF, Spring 2001
1996PDF, Spring 2000
1995PDF, Spring 1999
1994PDF, Spring 1998


Private Foundations & Charitable Trusts


2009PDF, Winter 2013
2008PDF, Winter 2012
2007PDF, Winter 2011
2005–2006PDF, Fall 2009
2004PDF, Fall 2007
2003PDF, Fall 2006
1993–2002PDF, Fall 2005
2001PDF, Fall 2004
2000PDF, Fall 2003
1999PDF, Fall 2002
1998PDF, Winter 2001–2002
1985–1997, Panel StudyPDF, Summer 2001
1996–1997PDF, Fall 2000
1996PDF, Fall 1999
1995PDF, Winter 1998–1999


Split-Interest Trusts


2012PDF, Winter 2014
2011PDF, Winter 2013
2010PDF, Winter 2012
2009PDF, Winter 2011
2008PDF, Winter 2010
2007PDF, Winter 2009
2006PDF, Winter 2008
2005PDF, Winter 2006–2007
2004PDF, Spring 2006
2002PDF, Winter 2004–2005
2001PDF, Winter 2003–2004
2000PDF, Spring 2003
1999PDF, Summer 2002
1998PDF, Winter 2000–2001


Tax-Exempt Bonds


2012PDF2013PDFSpring 2016
2011PDFSummer 2014
2010PDF, Spring 2013
2009PDF, Fall 2011
2008PDF, Winter 2011
2005PDF, Fall 2007
Tax-Exempt Bonds, 2003–2004PDF, Fall 2006
Tax-Exempt Bonds, 1996–2002PDF, Summer 2005
Governmental Bonds, 1991–1995PDF, Fall 2000
Private-Activity Bonds, 1988–1995PDF, Summer 1999

(Back to top)

Estate, Gift, & Trust Statistics


Subject Area


Years Covered, SOI Bulletin Issue


Charitable Bequests


1995PDF, Spring 2001


Estate Tax


2007PDF, Summer 2011
2004–2006PDF, Spring 2008
1998–2000PDF, Spring 2002
1995–1997PDF, Summer 1999

Which Estates Are Affected by the Federal Estate Tax?: An Examination of the Filing Population for Year-of-Death 2001PDF, Summer 2005 (Article updated to reflect data released in October 2007).

The Estate Tax: Ninety Years and CountingPDF, Summer 2007

Recent Changes in the Estate Tax Exemption Level and Filing PopulationPDF, Summer 2007


Gift Tax


2010–2016PDF, Summer 2019
2009PDF, Spring 2012
2008PDF, Spring 2011
2007PDF, Spring 2010
1997PDF, Spring 2001


Income from Trusts and Estates


2003–2004PDF, Fall 2005
1997PDF, Winter 2000–2001


Nonresident Alien Estate Tax Returns


2009-2011PDF, Spring 2013
2003, 2004, and 2005PDF, Summer 2006
2001–2002PDF, Summer 2004
1999–2000PDF, Summer 2002
1997–1998PDF, Summer 2000
1995–1996PDF, Winter 1997–1998

(Back to top)

Individual Tax Statistics

U.S. Citizens or Resident Aliens


Subject Area


Years Covered, SOI Bulletin Issue


High Income Tax Returns


2017PDF, Fall 2020
2016PDF, Fall 2019
2015PDF, Fall 2018
2014PDF, Summer 2017

2013PDF, Summer 2016
2012PDF, Summer 2015
2011PDF, Spring 2014
2010PDF, Spring 2013
2009PDF, Spring 2012
2008PDF, Spring 2011
2007PDF, Spring 2010
2006PDF, Spring 2009
2005PDF, Spring 2008
2004PDF, Spring 2007
2003PDF, Spring 2006
2002PDF, Spring 2005
2001PDF, Summer 2004
2000PDF, Spring 2003
1999PDF, Spring 2002
1998PDF, Winter 2000–2001
1997PDF, Winter 1999–2000
1996PDF, Winter 1998–1999
1995PDF, Summer 1998
1994PDF, Winter 1997–1998
1993PDF, Winter 1996–1997

 


Individual Income Tax Returns


2011PDF, Fall 2013
2010PDF, Fall 2012
2009PDF, Fall 2011
2008PDF, Fall 2010
2007PDF, Fall 2009
2006PDF, Fall 2008
2005PDF, Fall 2007
2004PDF, Fall 2006
2003PDF, Fall 2005
2002PDF, Fall 2004
2001PDF, Fall 2003
2000PDF, Fall 2002
1999PDF, Fall 2001
1998PDF, Fall 2000
1997PDF, Fall 1999
1996PDF, Fall 1998
1995PDF, Fall 1997

Individual Income Tax Returns, Preliminary Data
2015PDF, Spring 2017
2014PDF, Spring, 2016
2013PDF, Spring, 2015
2012PDF, Winter, 2014
2011PDF, Winter, 2013
2010PDF, Winter, 2012
2009PDF, Winter, 2011
2008PDF, Winter, 2010

Accumulation and Distribution of Individual Retirement Arrangements:
2010PDF, Fall 2013
2008PDF, Spring 2012
2004PDF, Spring 2008
2001–2002PDF, Spring 2006
2000PDF, Spring 2004

Comparing Salaries and Wages by Gender, 1969–1999PDF, Fall 2003

Family Cross-Section File, 1993PDF, Fall 1998

Income by Gender and Age from Information Returns,1998PDF, Winter 2001–2002

Individual Noncash Charitable Contributions
2017PDF, Fall 2019
2014PDF, Summer 2017

2013PDF, Summer 2016
2012PDF, Spring 2015
2011PDF, Spring 2014
2010PDF, Winter 2013
2009PDFSpring 2012
2008PDF, Winter 2011
2007PDF, Spring 2010
2006PDF, Summer 2009
2005PDF, Spring 2008
2004PDF, Spring 2007
2003PDF, Spring 2006

Personal Exemptions and Tax Rates, 1913–2002PDF, Spring 2002

Selected Income and Tax Items, 1990–2001PDF, Spring 2004

Selected Itemized Deductions, 1990–2001PDF, Winter 2003–2004

Top 400 Individual Income Tax Returns, 1992–2000PDF, Spring 2003

Farm Proprietorships, 1998–2004PDF, Spring 2007

Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990–2004PDF, Spring 2007

Ninety Years of Individual Income and Tax Statistics, 1916–2005PDF, Winter 2008

Projections of Federal Tax Return Filing: Calendar Years 2011-2018PDF, Winter 2012

Projections of Federal tax Return Filing: Calendar Years 2008–2015PDF, Winter 2009

Individual Income Tax Returns, by Age of Primary Taxpayer, Tax Years 1997 and 2007PDF, Spring 2011

Individual Income Tax Returns, by State, 2007PDF, Spring 2011

Individual Tax Returns Filed by Dependents, 1987-2011PDF, Winter 2015

Wage Income and elective Retirement Contributions from Form W-2, 2008-2010PDF, Summer 2013


Individual Income Tax Rates and Tax Shares


2015PDF, Spring 2018
2014PDF, Spring 2017
2013PDF, Summer 2016
2012PDF, Spring 2015
2011PDF, Spring 2014
2010PDF, Winter 2013
2009PDF, Winter 2012   
2008PDFWinter 2011
2007PDF, Winter 2010
2006PDF, Winter 2009
2005PDF, Winter 2007–2008
2004PDF, Winter 2006–2007
2003PDF, Winter 2005–2006
2002PDF, Winter 2004–2005
2001PDF, Spring 2004
2000PDF, Winter 2002–2003
1999PDF, Winter 2001–2002
1998PDF, Spring 2001
1997PDF, Spring 2000
1996PDF, Spring 1999
1995PDF, Spring 1998


Personal Wealth


2013PDF, Winter 2019
2007PDF, Winter 2012
2001PDF, Winter 2005–2006
1998PDF, Winter 2002–2003
1995PDF, Winter 1999–2000
1992–1995PDF, Winter 1997–1998


Sales of Capital Assets


2007-2012PDF, Winter 2016
2008-2009PDF, Spring 2013
2004-2007PDF, Winter 2014
2007PDF, Winter 2010
1999–2003 Panel DataPDF, Summer 2009
1999PDF, Summer 2003
1998–1997PDF, Summer 2002
1997PDF, Summer 2001
1985PDF, Spring 1999


Sole Proprietorships (Nonfarm)


2016PDF, Spring 2019
2015PDF, Fall 2017
2014PDF, Fall 2016
2013PDF, Winter 2016
2012PDF, Winter 2015
2011PDF, Summer 2013
2010PDF, Summer 2012
2009PDF, Summer 2011
2008PDF, Summer 2010
2007PDF, Summer 2009
2006PDF, Fall 2008
2005PDF, Summer 2007
2004PDF, Summer 2006
2003PDF, Summer 2005
2002PDF, Summer 2004
2001PDF, Summer 2003
2000PDF, Summer 2002
1999PDF, Summer 2001
1998PDF, Summer 2000
1997PDF, Summer 1999
1996PDF, Summer 1998

U.S. Sole Proprietorships: A Gender Comparison,1985–2000PDF, Spring 2005

International Individual Statistics


Foreign Recipients of U.S. Income


2013PDF, Winter 2017
2012PDF, Winter 2016
2011PDF, Winter 2015
2010PDF, Summer 2013
2009PDF, Spring 2012
2008PDF, Spring 2011
2007PDF, Winter 2010
2005PDF, Winter 2009
2000PDF, Summer 2003
1998–1999PDF, Summer 2002
1996–1997PDF, Winter 1999–2000
1995PDF, Summer 1998


Foreign Trusts


1998PDF, Fall 2001


Individual Foreign-Earned Income / Foreign Tax Credit


2011PDF, Spring 2014
2006PDF, Spring 2009
2001PDF, Spring 2004
1996PDF, Summer 1999


Partnership and Sole Proprietorship Data

Partnership and Sole Proprietorship Data, by Region and State for Tax Years 2007-2009
2012PDF, Summer 2010

(Back to top)

All SOI Bulletin issues onlineSOI Products, Publications, & Papers