SOI Tax Stats - SOI Bulletin: Spring 2013


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Statistics of Income (SOI) Bulletin - Spring 2013PDF (entire publication in PDF)

Featured Articles

High-Income Tax Returns for 2010PDF

By Justin Bryan

For 2010, there were 4,296,307 individual income tax returns reporting adjusted gross income (AGI) of $200,000 or more, and 4,347,756 with expanded incomes of $200,000 or more. These returns represent, respectively, 3.007 percent and 3.043 percent of all returns for the year. Based on expanded income and measured in current-year dollars, the number of high-income returns for 2010 was 64.3 times the number for 1977. When measured in 1976 constant dollars, the number of high-income returns was only 7.4 times the number for 1977. In constant dollars, the share of high-expanded income income returns rose to 0.304 percent from 0.273 percent in 2009.

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

Related Link: High Income Tax Returns

Sale of Capital Assets, 2008–2009PDF

By Pearson Liddell and Janette Wilson

Of the 142.9 million individual tax returns filed in tax year 2010, 84.5 million (or 59.1 percent) were classified as taxable returns or returns with a total income tax greater than $0. Adjusted gross income (AGI) for taxable returns was nearly $7.25 trillion, and total income tax was $952 billion.

Excel Tables: 2009: 1XLS, 2XLS, 3XLS, 4XLS      2008: 1XLS, 2XLS, 3XLS, 4XLS

Related Link: Sales of Capital Assets Reported on Individual Tax Returns

Municipal Bonds, 2010PDF

By Aaron Barnes

In 2010, State and local governments raised $556.9 billion from municipal bonds. Tax-exempt bond proceeds totaled $420.7 billion, or 75.5 percent, of all bond proceeds during the year, while proceeds from tax credit bonds totaled almost $1.1 billion and accounted for 0.2 percent. Some 24.3 percent of all municipal bond proceeds came from the recently introduced direct payment bonds and totaled more than $135.1 billion.

Excel Tables:

Related Link: Tax-Exempt Bond Statistics

Federal Estate Tax Returns Filed for Nonresident Aliens, 2009–2011PDF

By Melissa J. Belvedere

The estate tax is one part of the Federal transfer tax system, which also includes the gift tax and the generation-skipping tax. This tax is a tax on the right to transfer property at death, and applies to both tangible and intangible assets. The estates of nonresident aliens holding more than $60,000 in U.S. assets at their time of death are required to file Form 706-NA, United States Estate (and generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States.

Excel Tables:

Related Link: Nonresident Alien Estate Tax Returns

International Boycott Reports, 2009–2010PDF

By Melissa Costa

About 8 percent of the U.S. taxpayers reporting operations in countries known to participate in an unsanctioned international boycott received boycott requests for Tax Year 2009, while fewer than 6 percent received boycott requests for Tax Year 2010. For both years, more of these requests came from persons in the United Arab Emirates than from any other country. Overall, the number of requests decreased by nearly 10 percent, while requests from entities in Yemen dropped by almost 58 percent. Less than 1 percent of taxpayers who had operations in countries known to participate in boycotts not sanctioned by the U.S. agreed to participate in such a boycott in 2009 and 2010, and less than 20 U.S. persons lost tax benefits for each year.

Excel Tables:

Related Link: International Boycott Report Statistics


In the Next Issue

Articles on the following topics are tentatively planned for inclusion in the Summer 2013 issue of the Statistics of Income Bulletin, scheduled to be published in August 2013:

  • Sole proprietorships, Tax Year 2011;
  • Foreign-controlled domestic corporations, Tax Year 2010;
  • Corporate foreign tax credit data, Tax Year 2009;
  • Fiduciary income tax returns, Tax Years 2002-2009;
  • Foreign person’ U.S. source income subject to withholding, 2010;
  • Unrelated business income tax returns, 2009; and
  • Empowerment zone and renewal community employment credits, 1998–2010.

Historical Tables and Appendix