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 — Oct. 1–Dec. 31, 2024 Release date Program name Program description Program year 10/1/2024 Corporate Foreign Tax Credit This annual study provides data on foreign income and taxes reported by U.S. corporations claiming foreign tax credits. These credits reduce or eliminate the double taxation of income earned overseas. SOI collects these data from Foreign Tax Credit—Corporations (Forms 1118) as part of its annual study on International Business Tax Statistics, Corporate Foreign Tax Credits. 2021 10/1/2024 Corporations, Base Erosion and Anti-Abuse Tax Tabulations This study provides data from Form 8991 on base erosion payments of taxpayers with substantial gross receipts reported on corporation foreign income tax returns. 2021 10/10/2024 Tax Gap Estimates and Projections The Internal Revenue Service periodically estimates the tax gap and annually updates the projections of the tax tap to gauge and forecast the overall extent and nature of noncompliance and provides updated projections. The estimates and projections account for 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. 2022 10/17/2024 Program Documentation: Data Items by Forms and Schedules, Publication 5384 (Document 6991) This annual publication contains the Federal tax forms, schedules, and information documents that each of the subject-matter branches of SOI has selected for its tax year programs. The specific data items captured for each study are indicated on facsimiles of the forms and schedules. Data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this document will vary somewhat from year to year. SOI collects this data to support IRS and SOI Operations. 2024 10/24/2024 Individuals, High-Income Returns Study This annual study provides detailed data on individual income tax returns with adjusted gross income or expanded income greater than $200,000. It also examines high-income nontaxable returns (HINTs) and the reason for nontaxability. SOI collects these data from U.S. Individual Income Tax Returns (Forms 1040) as part of its annual study on Individual Tax Return (Form 1040) Statistics, Individual High Income Tax Returns. 2021 10/31/2024 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. 2022 10/31/2024 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. 2022 10/31/2024 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 Dec. 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. 2022 10/31/2024 Tax-Exempt Organizations, Excise Taxes This annual study provides processing year data on taxes on prohibited activities reported by private foundations, charities, and split-interest trusts. Error-corrected data, derived from the Business Returns Transaction file, are extracted for the entire calendar year, regardless of the tax year represented. These data are collected from Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code (Form 4720). SOI examines these data as part of its studies on Charitable and Exempt Organizations. 2023 11/21/2024 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. 2024 11/26/2024 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) 2021 11/26/2024 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. 2022 11/27/2024 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. 2022 11/27/2024 Partnership Returns 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. 2022 12/3/2024 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. 2022 12/3/2024 Corporations, Controlled Foreign Corporations This bi-annual study provides information on assets, receipts, earnings, taxes, distributions, subpart F income, and related party transactions for U.S. corporations and their controlled foreign corporations. Data are collected from Forms 5471. 2021 12/3/2024 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. 2021 12/5/2024 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. 2022 12/19/2024 Individuals, Return Line Item Estimates (Publication 4801) This annual publication provides estimates of the frequencies and amounts of the entries on the lines of the forms and schedules as shown in the respective Individual SOI Complete Report weighted file. Estimates are based on returns filed in a specific processing year that were statistically sampled and then weighted to estimate the entire tax year. This publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. Data is collected from those who filed a U.S. Individual Income Tax Returns (Forms 1040). SOI collects these data as part of its Individual Income Tax Return (Form 1040) Statistics program, Individual Income Tax Returns, Line Item Estimates. 2022 12/19/2024 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). 2024 12/19/2024 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. 2024 12/19/2024 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. 2024 12/19/2024 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. 2024 12/19/2024 Heavy Highway Vehicle Use Tax Return, Calendar Years 2014-2024 (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. CY 2014-2024 12/19/2024 Individuals, Foreign Study File This study provides data on foreign-source income, deductions, taxes, and foreign tax credit reported on individual income tax returns, Forms 2555 and 1116. This study is conducted every 5 years. 2021 2024 full calendar year public release schedule XLSX Includes all scheduled public releases for calendar year 2024. 2024 program details XLSX An alphabetical list of all 2024 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.
