In accordance with OMB Statistical Policy Directive 4, "Release and Dissemination of Statistical Products Produced by Federal Statistical Agencies," adopted on April 7, 2008, IRS' Statistics of Income Division provides information about the release dates of its statistical data products by providing: a quarterly schedule of Upcoming Data Releases; an annual Full Calendar Year Public Release Schedule; and an annual list of Program Details about all SOI programs. It is important to note that release dates on these schedules are tentative; some release dates may change during the year; and new entries may be added or others replaced as necessary. The list will be updated as new information becomes available. Customers can also be notified through our Tax Stats listserv and What's New webpages. For more details about specific release dates or questions about SOI data, contact our Statistical Information Services staff. Statistics of Income Releases — October 1, 2023 – December 31, 2023 Release Date Program Name Program Description Program Year 10/5/2023 Corporations, Foreign-Controlled Domestic This annual study covers domestic corporations with 50-percent or more stock ownership by a single foreign "person." It provides balance sheet, income statement, and tax-related data, which are classified by industry group, country of the owner, and age of the corporation. SOI collects these data from U.S. Corporation Income Tax Returns (Forms 1120 series) as part of its Corporate Tax Statistics program, Foreign-Controlled Domestic Corporations study. 2020 10/5/2023 Corporations, Corporation Income Tax Returns Complete Report (Publication 16) This annual publication provides comprehensive statistics on assets, liabilities, receipts, deductions, net income, income subject to tax, tax, and credits. Classifications are by industry, form type, size of total assets, size of business receipts, and other selected classifiers. SOI collects these data from U.S. Corporation Income Tax Returns (Forms 1120). Separate tabulations based on U.S. Income Tax Return for an S Corporation (Forms 1120 S) are also included. SOI publishes these data annually as part of its study on Corporation Tax Statistics 2020 10/5/2023 Corporations, Income Tax Returns Line Item Estimates (Publication 5108) This annual publication contains estimates of frequencies of taxpayer entries and estimates of monetary amounts recorded on the applicable lines of the forms and schedules filed on returns selected for the Corporation Program. 2020 10/12/2023 Tax Gap Estimates and Projections The Internal Revenue Service periodically estimates the tax gap to gauge the overall extent and nature of noncompliance and provides updated projections annually. The estimates and projections take into account federal taxes due as well as refundable and non-refundable tax credits. The gross tax gap comprises three components: nonfiling (tax not paid on time by those who do not file required returns on time), underreporting (tax understated on timely filed returns), and underpayment (tax that was reported on time, but not paid on time). The net tax gap is the gross tax gap less tax that subsequently will be paid, either voluntarily but late or collected through IRS administrative and enforcement activities. 2020-2021 11/22/2023 Corporations, International Boycott Report This study provides data on International Boycott Reports, which are required of U.S. taxpayers to report business operations in, with, or related to countries participating in boycotts not sanctioned by the U.S. Government. Per IRC section 999(a), taxpayers are to report these operations annually with their Federal income tax returns. SOI collects these data from International Boycott Report (Form 5713) as part of its study on International Business Tax Statistics, International Boycotts. 2021 11/22/2023 Individuals, Foreign Person's Real Property Tax This annual study provides data on distributions of U.S. real property interests by foreign persons ( (F8288-A) 2020 11/22/2023 Partnerships, Withholding on Foreign Recipients of U.S. Income This annual study provides data on U.S. partnership payments to foreign partners and are classified by country and recipient type. These data from U.S. partnerships show the amount of effectively connected taxable income and the total tax credit allocable to the foreign partner for the partnership's tax year. Data is collected from those who file Foreign Partner's Information Statements of Section 1446 Withholding Tax (Forms 8805). SOI collects these data as part of its International Tax Statistics program, Foreign Recipients of U.S. Partnership Income Statistics. 2020 11/22/2023 Individuals, Withholding on Foreign Recipients of U.S. Income This annual study provides data by selected countries on income paid to nonresident aliens and the amount of tax withheld for the U.S. Government. Data are collected from Foreign Person's U.S. Source Income Subject to Withholding (Form 1042-S) and include the number of returns filed, total income claimed, the amount of tax withheld, income subject to withholding, income exempt from withholding, and income by category. The data also include statistics on returns reporting payments and amounts withheld pursuant to Chapter 4 of the Internal Revenue Code and statistics on the number of returns, total income, tax withheld, income subject to withholding, and income exempt from withholding. 2021 11/22/2023 Tax-Exempt Organizations (Except Private Foundations) This annual study provides balance sheet and income statement data for nonprofit charitable organizations classified as tax exempt under subsections 501(c)(3) through 501(c)(9) of the Internal Revenue Code. SOI collects these data from Returns of Organizations Exempt from Income Tax (Form 990 series) as part of its annual study on Charitable and Exempt Organization Statistics, Tax-Exempt Organizations Program. 2020 11/30/2023 SOI Bulletin, Fall Issue (Publication 1136) This quarterly publication provides data available from various tax and information returns filed by U.S. taxpayers. Data are analyzed from various types of tax and information returns, as well as information from periodic or special analytical studies of particular interest to the public, researchers, tax policymakers, and tax administrators. SOI publishes the Statistics of Income Bulletin quarterly: Winter, Spring, Summer, and Fall. 2023 11/30/2023 Individuals, Returns with Business Attributes Data presented for income tax returns that contain small business income or losses. These include income from Schedule C, Profit or Loss from Business (Sole Proprietorship), Schedule E, Supplemental Income and Loss, and Schedule F, Profit or Loss from Farming. The data will provide additional background and makeup of these individual business returns, including data on income items, adjustments, credits, and taxes. 2021 11/30/2023 Individuals, Complete Report Tabulations (Publication 1304) This annual publication provides complete individual income tax statistics on a sample drawn from individual income tax returns. The report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified taxable income, tax credits, self-employment tax, and tax payments. Data are selected before audit from the U.S. Individual Income Tax Returns (Forms 1040) that represent the population of Forms 1040 and 1040-SR, including electronic returns, filed with the IRS for a given tax year. SOI collects these data as part of its Individual Income Tax Return (Form 1040) Statistics program. 2021 11/30/2023 Individuals, Nonfarm Sole Proprietorships This annual study on nonfarm sole proprietorships includes business receipts, deductions, and net income classified by industry group. Data reported for a specific tax year are based on returns filed through December 31 of the following year by individual taxpayers on Profit or Loss From Business (Form 1040, Schedule C). SOI collects these data as part of its Business Tax Statistics program, Nonfarm Sole Proprietorship Statistics. 2021 12/5/2023 Partnerships, Final Tables This annual study provides data on partnerships based on industrial classification, size of assets, size of partnership, size of income, and other selected items. SOI collects these data from U.S. Return of Partnership Income (Form 1065) and selected related attachments. Based on the record information it collected, perfected, and analyzed from the sample of partnership returns, SOI produces text, figures, tables, and statistics for publication in the SOI Bulletin and on SOI's Tax Stats Web page. SOI collects these data as part of its annual study of Business Tax Statistics, Partnerships. 2021 12/5/2023 Unincorporated Business State and County Data This annual study provides selected, unedited state and county financial data based on information individual owners of unincorporated businesses report on the Form 1040, Schedule C, Profit or Loss From Business, and the Form 1065, U.S. Return of Partnership Income as part of the Business Tax Statistics program, Integrated Business Data. 2021 12/5/2023 Partnerships, Line Item Estimates (Publication 5035) This annual publication is based on the SOI sample taken from partnership returns filed with the IRS. It presents population estimates of the frequencies of entries and of the dollar amounts that taxpayers record on the lines of U.S. Return of Partnership Income (Form 1065), as well as selected forms and schedules filed with partnership returns. SOI publishes these data annually as part of its study of Business Tax Statistics, Partnerships. 2021 12/21/2023 Projections, Publication 6292, Fall Issue This semi-annual publication contains fiscal year return projections for the United States by major return categories and by business operating divisions (for selected categories). 2023 12/21/2023 Projections, Publication 6187 This annual publication contains calendar year projections of individual returns by major processing categories important to IRS planning operations, by selected years and areas. 2023 12/21/2023 Projections, Publication 6186 This annual publication contains calendar year return projections for approximately 50 different types of individual, business, and tax-exempt return types for the U.S. and IRS Campuses. 2023 12/21/2023 Projections (Publication 6149) This annual publication contains multi-year projections by State of the number of tax returns to be filed with the IRS as determined by the addresses on the tax returns. It includes detailed projections for approximately 50 different individual, business, and tax-exempt return types (such as Forms 1040, 1120, 941, and 990) by filing medium (paper versus electronic). Publication 6149 is one of five publications developed by the SOI Division, providing Projections of Federal Tax Return Filings. 2023 12/21/2023 Heavy Highway Vehicle Use Tax Return, Calendar Years 2014-2023 (Q3 Release) This study provides the number of electronically filed Heavy Highway Vehicle Use Tax Returns (Forms 2290) by month at the National level. SOI updates these data two times per calendar year. This study is included in a series of statistical Projections of Federal Tax Return Filings, Supplemental Tables. 2023 2023 Full Calendar Year Public Release ScheduleXLSX Includes all scheduled public releases for Calendar Year 2023. 2023 Program DetailsXLSX An alphabetical list of all 2023 Statistics of Income programs, including end of tax year dates, filing periods, and sampling periods. Release and Dissemination of SOI's Statistical Products Want to know when and how we release data to the public? Look here for information about releases of both advance and final versions of statistical products, and corrections to statistical products.
