SOI Tax Stats - Unincorporated Business State and County Data

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The State and County tables in this section present financial data reported by individual owners of unincorporated businesses on Form 1040, Schedule C, Profit or Loss From Business (Sole Proprietorship), and Form 1065, U.S. Return of Partnership Income. These data are based on an examination of unedited IRS administrative records (i.e., Federal tax and information returns).

What Are Unincorporated Businesses?

Unincorporated businesses are sole proprietorships (owned by a single individual) and partnerships (owned by two or more individuals). In a business partnership, each owner or partner can make business decisions and share any profits. Each owner or partner is responsible for paying income tax and is liable for the debts and activities of the partnership. The type of entity or partnership is reported on Form 1065, Schedule B, by checking one of the following choices:  a. domestic general partnership, b. domestic limited partnership, c. domestic limited liability company, d. domestic limited liability partnership, e. foreign partnership, or f. other.

How Are Administrative Records Assigned to the Proper State and County?

Assigning IRS administrative records to the proper State and County is based on the ZIP codes of the filing addresses. The tax-filing address may not reflect the location of the business activities for the sole proprietorship or partnership. Some sole proprietorships and partnerships may have used the address of an accounting firm, tax attorney, or tax practitioner located in a State or County other than where the business office is located.

How Are Administrative Records Assigned to the Proper Industry?

Assigning IRS administrative records to the proper industry is based on the business code number an unincorporated business entered on the Form 1040, Schedule C, or the Form 1065.

How Are Disclosure Risks Handled?

Any State data associated with frequencies of less than ten (10) returns in a table cell, or County data with frequencies of less than twenty (20) returns in a table cell, are suppressed to ensure they pose no disclosure risk. In addition, administrative records are suppressed if ZIP codes entered on the Form 1040, Schedule C, or the Form 1065, do not match United States Postal Service (USPS) ZIP codes; or, industry codes entered on these two forms do not match North American Industry Classification System (NAICS) codes. Data tables are available in Excel version 4.0. A free Excel viewer is available for download, if needed.

Which administrative records are excluded from these tables?

A sole proprietorship record with a zip code that does not match against either the United States Postal Service (USPS) 9-Digit Lookup File or 5-Digit Lookup File is excluded. If the value of net gross receipts for a sole proprietorship record is greater than $5 billion, it is excluded. If the absolute value of net profit or (loss) for a sole proprietorship record is greater than $10 billion, it is excluded. A sole proprietorship record with a value of zero for net gross receipts and a value of zero for net profit or (loss) is excluded. A sole proprietorship record with a NAICS subsector code of 111000 (Crop Production) or 112000 (Animal Production and Aquaculture) is excluded. Any sole proprietorship record with an invalid NAICS subsector code is excluded.

A duplicate partnership record is excluded. A partnership record with a zip code that does not match against either the United States Postal Service (USPS) 9-Digit Lookup File or 5-Digit Lookup File is excluded. If the absolute value of net gross receipts for a partnership record is greater than $1 billion, it is excluded. If the absolute value of net profit or (loss) for a partnership record is greater than $10 billion, it is excluded. A partnership record with a NAICS subsector code of 325000 (Chemical Manufacturing) and net gross receipts greater than $20 million is deleted. A partnership record with a NAICS subsector code of 111000 (Crop Production) or 112000 (Animal Production and Aquaculture) is deleted. A partnership record with an invalid NAICS subsector code is excluded. A partnership record with the “domestic general partnership” box checked on the Form 1065, Schedule B, and more than 4 partners is excluded. A partnership record with all zeroes in the dollar fields on the Form 1065 is excluded.


State Statistical Tables

Selected Financial Items Reported

Sole-Proprietorships
Classified by: 3-digit NAICS subsector or 4-digit NAICS industry group level, State
Tax Years:

2016   2015   2014   2013   2012

 

Partnerships
Classified by: 3-digit NAICS subsector or 4-digit NAICS industry group level, State
Tax Years: 2016   2015   2014   2013   2012

County Statistical Tables

Unincorporated sole-proprietorship and partnership information combined

Selected Financial Items Reported
Classified by: 2-digit NAICS sector level, County
Tax Years: 2016   2015   2014   2013   2012

 

 

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