SOI Tax Stats - SOI Bulletin: Summer 2015


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Statistics of Income (SOI) Bulletin - Summer 2015PDF
(entire publication in PDF)

Featured Articles

Foreign-Controlled Domestic Corporations, 2012PDF
By James R. Hobbs

Foreign-controlled domestic corporations (83,814) made up 1.4 percent of all Federal income tax returns filed by U.S. corporations for tax year 2012. Collectively, these corporations accounted for $4.7 trillion of the total receipts (16.1 percent) and $12.3 trillion of the assets (14.5 percent) reported for the year.

Excel Tables: 1XLS, 2XLS, 3XLS

Related Link:  Foreign-Controlled Domestic Corporations

High-Income Tax Returns for 2012PDF
By Justin Bryan

For 2012, there were slightly more than 5.3 million individual income tax returns with an expanded income of $200,000 or more, accounting for 3.7 percent of all returns for the year. Of these, 13,350 returns had no worldwide income tax liability. This was a 10.3-percent decline in the number of returns with no worldwide income tax liability in 2011, and the third decrease in a row since reaching an all-time high of 19,551 returns in 2009.

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

Related Link:   High Income Tax Returns

SOI Migration Data: A New ApproachPDF
By Kevin Pierce

This article discusses the methodological improvements made to SOI’s United States population migration data for calendar years 2011-2012. Major improvements include the switch from partial- to full-year data, improved year-to-year return matching, and new tabulations that show migration flows at the State level, by size of adjusted gross income and age of the primary taxpayer.

Excel Tables: 

Related Link: Migration Data




In this Issue

Articles on the following topics are tentatively planned for inclusion in the Fall 2015 issue of the Statistics of Income Bulletin, scheduled to be published in Fall 2015:

  • Foreign Recipients of U.S. Income, 2010
  • Sales of Capital Assets, 2012
  • Corporate Foreign Tax Credit, 2011
  • Controlled Foreign Corporations, 2010
  • Municipal Bonds, 2012


Historical Tables and Appendix