SOI Tax Stats - SOI Bulletin Articles: Index by Topic

 

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

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Business Tax Statistics

Domestic-Owned Business Statistics


Subject Area


Years Covered, SOI Bulletin Issues


Corporate Income Tax Returns


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

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

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

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

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

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

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

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


Corporation Income Tax Brackets and Rates


1909–2002 PDF, Fall 2003

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


Empowerment Zone Employment Credit


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


Excise Taxes


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

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


Partnerships


2017 PDF, Fall 2019
2016 PDF, Spring 2019

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

 


S Corporation Returns


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

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


Sole Proprietorships


(See Individual Tax Statistics)


U.S. Possessions Corporation Returns


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


Other


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

International Business Statistics


Foreign-Controlled Domestic Corporations


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

Foreign-Controlled Domestic Corporations, 2004 PDF, Summer 2007


Foreign Corporations with U.S. Business Operations


1995 PDF, Spring 2001


Foreign-Owned Domestic Corporations


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

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


Foreign Sales Corporations


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


Foreign Tax Credit (Corporate)


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

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


Foreign Trusts


2002 PDF, Summer 2005
1998 PDF, Fall 2001


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


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


International Boycotts


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


U.S. Controlled Foreign Corporations


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

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

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Charitable & Exempt Organization Statistics


Subject Area


Years Covered, SOI Bulletin Issue


Charitable Bequests


(See Estate, Gift, and Trust Statistics)


Charities & Other Tax-Exempt Organizations


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


Exempt Organizations' Unrelated Business Income Tax


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


Private Foundations & Charitable Trusts


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


Split-Interest Trusts


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


Tax-Exempt Bonds


2012 PDF2013 PDFSpring 2016
2011 PDFSummer 2014
2010 PDF, Spring 2013
2009 PDF, Fall 2011
2008 PDF, Winter 2011
2005 PDF, Fall 2007
Tax-Exempt Bonds, 2003–2004 PDF, Fall 2006
Tax-Exempt Bonds, 1996–2002 PDF, Summer 2005
Governmental Bonds, 1991–1995 PDF, Fall 2000
Private-Activity Bonds, 1988–1995 PDF, Summer 1999

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Estate, Gift, & Trust Statistics


Subject Area


Years Covered, SOI Bulletin Issue


Charitable Bequests


1995 PDF, Spring 2001


Estate Tax


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

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

The Estate Tax: Ninety Years and Counting PDF, Summer 2007

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


Gift Tax


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


Income from Trusts and Estates


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


Nonresident Alien Estate Tax Returns


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

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Individual Tax Statistics

U.S. Citizens or Resident Aliens


Subject Area


Years Covered, SOI Bulletin Issue


High Income Tax Returns


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

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

 


Individual Income Tax Returns


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

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

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

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

Family Cross-Section File, 1993 PDF, Fall 1998

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

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

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

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

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

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

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

Farm Proprietorships, 1998–2004 PDF, Spring 2007

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

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

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

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

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

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

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

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


Individual Income Tax Rates and Tax Shares


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


Personal Wealth


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


Sales of Capital Assets


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


Sole Proprietorships (Nonfarm)


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

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

International Individual Statistics


Foreign Recipients of U.S. Income


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


Foreign Trusts


1998 PDF, Fall 2001


Individual Foreign-Earned Income / Foreign Tax Credit


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


Partnership and Sole Proprietorship Data

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

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