SOI Tax Stats - SOI Bulletin: Spring 2007


Excel Viewer

Adobe® Reader

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

Farm Proprietorship Returns, 1998-2004 PDF
Article by Kevin Pierce and Mary E. Jezek

Over 20 years have passed since detailed information on farm sole proprietorship returns was published. Sole Proprietorship Returns, 1979-1980, was the last publication from Statistics of Income (SOI) that contained detailed data on farm proprietorships as reported on the individual income tax return. The present study was initiated to provide data on the characteristics of farm proprietorship returns and to document changes from Tax Year 1998 to 2004.

Excel Tables:
1A XLS, 1B XLS, 2A XLS, 2B XLS, 3 XLS, 4 XLS, 5A XLS, 5B XLS, 5C XLS, 6 XLS, 7 XLS

Related Link:
Farm Sole Proprietorship Statistics

High-Income Tax Returns for 2004 PDF
Article by Brian Balkovic

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 3.0 million high-income returns for 2004, as well as summary data for the period 1977 to 2003.

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

Related Link:
Individual High Income Tax Return Statistics

Individual Noncash Contributions, 2004 PDF
Article by Janette Wilson and Michael Strudler

Form 8283, Noncash Charitable Contributions, is the form used by individual taxpayers when the amount of taxpayer deductions for all noncash donations on Schedule A, Itemized Deductions, exceeds $500. For Tax Year 2004, data were collected on donation and donee types from Section A, which is intended for donations of $5,000 or less and Section B, which is intended for donations of more than $5,000.

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

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

International Boycott Reports, 2003-2004 PDF
Article by Melissa Redmiles

The Antiboycott Laws In the 1970s, the United States Congress responded to the Arab League’s boycott of Israel by passing legislation designed to discourage U.S. persons from participating in unsanctioned boycotts of other countries. One law, the 1977 amendments to the Export Administration Act of 1969, requires U.S. persons to report quarterly to the Commerce Department the requests they have received to participate in, support, or further a prohibited boycott.

Excel Tables:
Tables will be uploaded as they become available

Related Link:
International Boycotts Statistics

Qualified Zone Academy Bond Issuance and Investment: Evidence from 2004 Form 8860 Data PDF
Article by Thornton Matheson

The Qualified Zone Academy Bond (QZAB)
program was established in 1998 in order to promote public school rehabilitation and public-private partnership in education in areas
with constrained public resources.

Related Link:
Tax-Exempt Bond Statistics

Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004 PDF
Article by Michael Parisi and Michael Strudler

This data release presents the number of returns, adjusted gross income (AGI), and other selected items in constant (or real) 1990 dollars—that is, adjusted for inflation—by AGI classes for each of the years from 1990 through 2004. The purpose of this data release is to expand through Tax Year 2004 the data previously available through Tax Year 2001 on individual income tax data available by inflation adjusted income classes.

Excel Tables:
1m XLS, 1n XLS, 1o XLS, 2m XLS, 2n XLS, 2o XLS

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

Wholesale and Retail Trade Division Dominates S Corporations Since 1959 PDF
Article by Kelly Luttrell

Since the first S corporation elections were
permitted in 1958, the wholesale and retail
trade division has dominated key financial
measurements under both the Standard Industrial Classification (SIC) system and the North American Industry Classification System (NAICS). The wholesale and retail trade division represented 44.4 percent of all S corporations filed in 1959, or nearly 32 thousand out of the 71 thousand returns filed.

Related Link:
S Corporation Statistics

Updates to historic data tables will be available shortly.

Link: Historical Tables and Appendix.