SOI Tax Stats - SOI Bulletin: Spring 2006


Select the  entire publicationPDF (in PDF) or one of the studies below


Accumulation and Distribution of Individual Retirement Arrangements, 2001-2002PDF
Article by Victoria L. Bryant and Peter J. Sailer, SOI

For 2002, individual income taxpayers contributed approximately $42.3 billion to Individual Retirement Arrangements (IRAs). This represented an 18.3 percent increase over the contributions for 2001. In addition, $204.4 billion came into IRAs during 2002 as rollovers, usually from employer-sponsored plans (such as 401(k) plans). These rollovers represented an 8.8 percent increase over rollovers for 2001. Excel Tables:
1XLS, 2XLS, 3XLS, 4XLS, 5XLS, 6XLS, 7XLS, 8XLS, 9XLS, 10XLS, 11XLS
Related Link:
Individual Income Tax Return (Form 1040) Statistics


Controlled Foreign Corporations, 2002PDF
Article by Mike Masters and Catterson Oh, SOI

For Tax Year 2002, the 7,500 largest foreign corporations controlled by large U.S. multinational corporations held $5.8 trillion in assets and reported receipts of $2.3 trillion. These amounts increased from Tax Year 2000 by 33.6 percent and 5.7 percent, respectively. The 7,500 largest controlled foreign corporations (CFC’s) paid $38.6 billion in income taxes on $200.7 billion in earnings and profits (less deficit) before income taxes.

Excel Tables:

Related Link:
Controlled Foreign Corporations Statistics

High-Income Tax Returns for 2003PDF
Article by Brian Balkovic, SOI

The Tax Reform Act of 1976 requires annual publication of data on individual income tax returns reporting income of $200,000 or more, including the number of such returns reporting no income tax liability and the importance of various tax provisions in making these returns nontaxable. This article presents detailed data for the 2.5 million high-income returns for 2003, as well as summary data for the period 1977 to 2002.

Excel Tables:
1XLS, 2XLS, 3XLS, 4XLS, 5XLS, 6XLS, 7XLS, 8XLS, 9XLS, 10XLS, 11XLS, 12XLS

Related Link:
Individual High Income Tax Return Statistics

Individual Noncash Charitable Contributions, 2003PDF
Article by Janette Wilson and Michael Strudler, SOI

Tax Year 2003 was the first year detailed information was collected from Individual Income tax returns with noncash charitable contributions greater than $500. This first-time study was initiated in response to increased interest in this subject.

Excel Tables:
1a-1kXLS, 2XLS, 3XLS, 4a-4kXLS, 5a-5kXLS

Related Link:
Individual Income Tax Return (Form 1040) Statistics

S Corporation Returns, 2003PDF
Article by Kelly Luttrell, SOI

For 2003, S corporations accounted for 61.9 percent of the 5.4 million corporate returns filed but only 20.4 percent of the $20,689.6 billion of total receipts and 4.1 percent of the $53,644.8 billion of total assets reported on corporate returns. S corporations reported $4,232.6 billion of total receipts and $2,186.6 billion of total assets, increases of 8.3 percent and 8.2 percent, respectively, from 2002.

Excel Tables:

Related Link:
S Corporation Statistics

Split-Interest Trusts, Filing Year 2004PDF
Article by Lisa Schreiber, SOI

The Split-Interest Trust Information Return (Form 5227) is filed by entities with both charitable and noncharitable beneficiaries. More than 123,000 Forms 5227 were filed in 2004, an increase of 1.6 percent from Filing Year 2003. In total, $7.9 billion in distributions were reported for split-interest trusts in 2004. The end of year book value of assets in Filing Year 2004 was more than $100.8 billion. Excel Tables:
Related Link:
Split-Interest Trust Statistics

Link: Historical Tables and Appendix