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Upcoming Data Releases


Recent Updates

2018 Calendar Year Projections for the United States and IRS Campuses: 2018–2025 (Publication 6186) Update   — The 2018 Calendar Year Projections for the United States and IRS Campuses (Publication 6186) is now available on SOI's Tax Stats Web page. This publication presents the number of tax returns to be filed with the IRS for Calendar Years 2018 through 2025. The publication contains detailed projections by approximately 50 different individual, business, and tax-exempt return types, including form type (Forms 1040, 1120, 941, and 990); filing medium (paper versus electronic), and IRS Processing Campus locations. (November, 2018)

International Boycott Study, Tax Year 2016   — A new table, presenting data from Tax Year 2016 Form 5713, International Boycott Report, is now available on SOI's Tax Stats Web page. This table includes e-filed data from taxpayers who received requests to participate in international boycotts not sanctioned by the United States. (November, 2018)

Private Foundation (Form 990-PF) Microdata and Tables, Tax Year 2015  — Microdata files and tables based on data from a sample of Tax Year 2015 Forms 990-PF, Return of Private Foundation, are now available on SOI's Tax Stats Web page. The microdata (in ASCII flat files) are organization-level data from SOI's annual study of private foundations and charitable trusts. Documentation to assist with the files is included. The four tables include estimates for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution information for these organizations. SOI classified the statistics by organization type, operating and grant-making status, and size of fair market value of total assets. (October 2018)

2018 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) Update  — The 2018 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) is now available on SOI's Tax Stats Web page. The publication presents multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by processing categories important to IRS planning operations, including form type (Forms 1040, 1040A, and 1040EZ); filing medium (paper versus electronic); and other characteristics, such as refund returns. Selected portions of the forecasts are also shown by State and IRS Processing Campus locations. (October 2018)

U.S. Corporation Returns with a Foreign Tax Credit, Tax Year 2015  — Table 2, which presents statistics from Form 1118 (Foreign Tax Credit--Corporations} for Tax Year 2015, is now available on SOI's Tax Stats Web page. The data provided include foreign-source gross income, deductions, and taxes paid, accrued, or deemed paid by selected country. (October, 2018)

Heavy Highway Vehicles Use Statistical Table, Calendar Year 2018  — A table presenting national statistics on the number of Forms 2290, Heavy Highway Vehicles Use Tax Return, filed electronically is now available on SOI's Tax Stats Web page. The table includes the number of filings by month for Calendar Years 2014 through 2017 and for the first 9 months of Calendar Year 2018.  (October, 2018)

Program Documentation: Data Items by Forms and Schedules, Program Year 2017 (Document 6991) — This document is now available on SOI's Tax Stats Web page and contains the Federal tax forms, schedules, and information documents selected for SOI's Tax Year 2017 studies. It is organized in the following two parts:

  • Individual and Tax-Exempt Branch studies include data related to the Form 1040, U.S. Individual Income Tax Return, series as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties. The studies also include data collected for estate and gift taxes, tax-exempt organizations, and tax-exempt bonds.
  •  Corporation, Partnership, and International Branch studies focus on data collected from the Form 1120, U.S. Corporation Income Tax Return, series as well as SOI’s Partnership program and information collected from international filers.

SOI works in collaboration with data users both inside and outside of the Federal Government to develop the information collected for each SOI study. SOI bases most of its programs on stratified samples of returns for which data are collected prior to IRS audits; therefore, the data represent information as originally reported by taxpayers. Each tax form included in the SOI program is represented in this volume. 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. (October, 2018)

Individual Income Tax Percentile Tabulations, Tax Year 2016 — Tabulations presenting Tax Year 2016 Individual income tax percentile statistics are now available on SOI's Tax Stats Web page. The tabulations present individual income tax return information on the number of returns, adjusted gross income, selected income items, credits, total income tax, and average tax rates by selected percentile classes. (October, 2018)

Estate Tax Statistics, Filing Year 2017 — Three statistical tables presenting estate tax return data for Filing Year 2017 are now available on SOI’s Tax Stats Web page. Because of the relatively long filing period, estate tax returns filed in a single calendar year may be for decedents who died in several different years. Table 1 presents data from estate tax returns filed in 2017, by tax status and size of gross estate. Table 2 shows data from estate tax returns filed in 2017, by State of residence. Table 3 includes data from estate tax returns filed in 2017 by gross charitable bequests and State of residence. (October, 2018)

Transactions of Foreign-Owned Corporations, Tax Year 2014, Line Item Estimates — Line counts and data amounts from Form 5472, Information Return of a Foreign Owned Corporation, are now available on SOI's Tax Stats Web page. The form presents total counts and data amounts by line item for foreign-owned domestic corporations with total receipts of $500 million or more and with Forms 5472 attached. (October, 2018)

Publication 6292, Fiscal Year Return Projections for the United States, Fall 2018 Edition   — This semiannual publication contains United States-level, fiscal year projections for Fiscal Years 2018–2025 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by the major return categories, including selected detail by the IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic). (September 2018)

2018 Summer SOI Bulletin  — Statistics of Income (SOI) has released the 2018 Summer SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.

  • Controlled Foreign Corporations, Tax Year 2012
  • Foreign Recipients of U.S. Income, Calendar Year 2015

(August 2018)

2016 Individual Income Tax Returns Complete Report (Publication 1304) Tables   — Tables contained in the Tax Year 2016 Individual Income Tax Returns Complete Report (Publication 1304) are now available on SOI's Tax Stats Web page. The tables are based on a sample drawn from individual income tax returns filed for Tax Year 2016 and provide estimates on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. The data are classified by tax status, size of adjusted gross income, marital status, age, and type of tax computation. (August 2018)

2016 Individual Income Tax Returns Line Item Estimates (Publication 4801)   — The Tax Year 2016 Individual Income Tax Returns Line Item Estimates (Publication 4801) is now available on SOI’s Tax Stats Web page. The publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2016 SOI Individual Income Tax Return Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire Tax Year 2016 population. The publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (August 2018)

State Data, Tax Year 2016   — State data tables for Tax Year 2016 are now available on SOI's Tax Stats Web page. These tables present selected income and tax return items from individual income tax returns (Form 1040) broken out by all 50 states, as well as the District of Columbia and other areas. Notable changes this year include the addition of eight new variables from the Schedule A, Itemized Deductions: Total medical and dental expense deduction, Personal property taxes, Home mortgage interest paid from personal seller, Deductible points, Qualified mortgage insurance premiums, Investment interest paid, Net limited miscellaneous deduction, and Other nonlimited miscellaneous deduction. (August 2018)

County Data, Tax Year 2016   — Tables by county from selected income and tax return items for Tax Year 2016 are now available on SOI's Tax Stats Web page. These tables present data from individual income tax returns (Form 1040) broken out by county-level geography for approximately 3,000 counties across the United States. Notable changes this year include the addition of eight new variables from the Schedule A, Itemized Deductions: Total medical and dental expense deduction, Personal property taxes, Home mortgage interest paid from personal seller, Deductible points, Qualified mortgage insurance premiums, Investment interest paid, Net limited miscellaneous deduction, and Other nonlimited miscellaneous deduction. (August 2018)

Metropolitan and Micropolitan Data, Tax Year 2016   — Metropolitan and Micropolitan data tables for Tax Year 2016 are now available on SOI's Tax Stats Web page. These tables present selected income and tax return items based on SOI's county data. The information provides for more indepth analysis as it contains urban core populations of 50,000 or more for metro areas and at least 10,000 (but less than 50,000) for micro areas. Notable changes this year include the addition of eight new variables from the Schedule A, Itemized Deductions: Total medical and dental expense deduction, Personal property taxes, Home mortgage interest paid from personal seller, Deductible points, Qualified mortgage insurance premiums, Investment interest paid, Net limited miscellaneous deduction, and Other nonlimited miscellaneous deduction. (August 2018)


ZIP Code Data, Tax Year 2016   — ZIP code data tables for Tax Year 2016 are now available on SOI's Tax Stats Web page. These tables present selected income and tax return items from individual income tax returns (Form 1040) by ZIP-code level geography for approximately 43,000 ZIP codes across the United States. Notable changes this year include the addition of eight new variables from the Schedule A, Itemized Deductions: Total medical and dental expense deduction, Personal property taxes, Home mortgage interest paid from personal seller, Deductible points, Qualified mortgage insurance premiums, Investment interest paid, Net limited miscellaneous deduction, and Other non-limited miscellaneous deduction. (August 2018)


Nonfarm Sole Proprietorship Tables, Tax Year 2016   — Tax Year 2016 Nonfarm Sole Proprietorship tables are now available on SOI's Tax Stats Web page. These tabulations provide statistics on business receipts, deductions, and net income reported by individual taxpayers on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship), for nonfarm proprietors, classified by industry group. (August 2018)
 

Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses  — Publication 6961 is revised annually to update detailed calendar year projections of information and withholding documents to be filed at the US and campus levels. Projections are also available by submission method. The projections incorporate the latest changes in legal, regulatory, administrative, and recent filing experiences. (August 2018)

Federal Excise Taxes or Fees Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax, Fiscal Years 1999–2017  — One data table, "Federal Excise Taxes or Fees Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax," has been updated to include Fiscal Year 2017 data and is now available on SOI's Tax Stats Web pages. Data are available beginning from Fiscal Year 1999. (August 2018)

Nonprofit Charitable and Other Tax-Exempt Organizations, 2015  — Four tables containing data from SOI’s Tax Year 2015 study of tax-exempt organizations (excluding private foundations) are now available on the Tax Stats Web pages. The tables contain balance sheet, income statement, and functional expense data from Forms 990 and 990-EZ filed by organizations exempt under Internal Revenue Code Sections 501(c)(3) through (c)(9). Data are classified by total end-of-year assets and IRC Section. The release also includes microdata and documentation from the SOI exempt organization sample study used to create the tables. (July 2018)

Electronically Filed Form 2290, Heavy Highway Vehicles Use Tax Return, Calendar Years 2014–2018 — A table presenting data from electronically filed Form 2290, Heavy Highway Vehicles Use Tax Return, is now available on SOI’s Tax Stats Web page. The table provides the number of forms filed, by month, at the National level, for January–December of Calendar Years 2014–2017 and January–June of Calendar Year 2018. (June 2018)

Noncash Charitable Contributions, Tax Year 2015 — Five tables presenting data for all individual returns reporting noncash charitable contributions on Form 8283, Noncash Charitable Contributions, are now available on SOI's Tax Stats Web page. These tables are also based on data reported on Form 1040, U.S. Individual Income Tax Return, and Schedule A, Itemized Deductions, and they detail the number of returns, number of donations, donor's cost, fair market value, and amount carried to Schedule A. The data are categorized by donation type, donee type, size of adjusted gross income, and donor age. (June 2018)

Publication 6292, Fiscal Year Return Projections for the United States: 2018–2025 — This semiannual publication contains United States-level, fiscal year projections for Fiscal Years 2018–2025 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by the major return categories, including selected detail by the IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic). (June 2018)

Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Tax Year 2015 — A table presenting data from Form 8822-A, Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, is now available on SOI’s Tax Stats Web page. The table presents the number of returns reporting sales of U.S. real property, the sales price, and tax withheld as reported on Form 8288-A, by country of residence, for Tax Year 2015. (June 2018)

Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2015 —One new table presenting data from Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is now available on SOI’s Tax Stats Web page. The table provides U.S. income and tax withheld as reported on Form 8805, by country of residence for Tax Year 2015, and includes the number of returns, total income, income, loss, and tax withheld. (June 2018)

Mid-May Filing Season Statistics for Individuals — This report is now available on SOI's Tax Stats Web page. Published three times per year, the reports include number of returns, total income, total tax, and share of income composed of capital gains, by adjusted gross income category. Data for the May report are based on returns processed through week 21 of the filing season. (June 2018)

2018 Spring SOI Bulletin — Statistics of Income (SOI) has released the 2018 Spring SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. 

  • Individual Income Tax Returns, Preliminary Data, 2016
  • Partnership Returns, 2015

(June 2018)

2017 IRS Research Bulletin — The 2017 IRS Research Bulletin is now available on IRS’s Tax Stats Website. This publication features selected papers from the latest IRS-Tax Policy Center Research Conference held at the Urban Institute in Washington, DC, on June 21, 2017. The conference highlighted research on tax compliance and current tax issues affecting tax administration, and facilitated dialogue among IRS researchers, tax experts from other countries, academic researchers, Federal agencies, and private sector experts. (May 2018)

Taxpayers with Individual Retirement Arrangement (IRA) Plans, Tax Year 2015 — Tax Year 2015 Individual Retirement Arrangement (IRA) tables are now available on SOI's Tax Stats Web page. These tables detail the total fair market value for IRAs, the number of taxpayers receiving distributions, and total contributions made to the various types of IRAs. The data are categorized by size of adjusted gross income, age of taxpayer, type of IRA plan, and amount of contribution. (April 2018)

2017 IRS Data Book — Statistics of Income has released the Internal Revenue Service (IRS) 2017 Data Book. This publication provides a snapshot of agency activities for fiscal year 2017; Oct. 1, 2016, to Sept. 30, 2017. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others. (March 2018)

Private Foundations, Annual Financial Extract, Calendar Year 2016 — Calendar Year 2016 data on private foundations are now available on SOI's Tax Stats Web page. These data include financial and other information from more than 100,000 Forms 990-PF filed by private foundations and Section 4947(a)(1) nonexempt charitable trusts that were processed by the IRS during Calendar Year 2016. The data are in ASCII space-delimited format. Supporting documentation is also available.  (March 2018)

Individual Income Tax Returns, Preliminary Data, Tax Year 2016 — A table providing preliminary data from individual income tax returns for Tax Year 2016 is now available on SOI's Tax Stats Web page. These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of Processing Year 2017 and then weighted to represent a full year of tax data.  (March 2018)

Form W-2 Tabulations, Tax Years 2008-2014 — Statistical tables related to the Form W-2, Wage and Tax Statement, for Tax Years 2008 through 2014 are now available on SOI's Tax Stats Web page. The tables include detailed information about individual wages, tax withholding, elective deferral contributions, and retirement plan participation of individual income taxpayers.  (March 2018)

Individual Income Tax Shares, Tax Year 2015 — The Tax Year 2015 Individual Income Tax Shares article from the winter 2018 Statistics of Income (SOI) Bulletin is now available on SOI’s Tax Stats Web page.  (March 2018)

Gift Tax, 2015 and 2016 — Two tables presenting Filing Years 2015 and 2016 data from United States Gift (and Generation-Skipping Transfer) Tax Returns (Form 709), including information on total gifts, deductions, credits, and net tax amounts, are now available on IRS's Tax Stats Web page. Data are collected on the donor and recipient of gifts that exceed the annual exclusion and are presented by tax status and size of total taxable gifts. (January 2018)

Calendar Year Return Projections by State: 2017–2024, Publication 6149 (2017 Update) — The 2017 update of Publication 6149 is now available on SOI’s Tax Stats Web pages. This annual publication contains multiyear calendar-year projections of the number of tax returns to be filed with the IRS by State—as determined by the addresses on the tax returns. The publication includes detailed projections by individual, business, and tax-exempt return types such as Form 1040, Form 1120, Form 941, and Form 990. There is also additional detail by medium of filing (paper versus electronic). (December 2017)

2017 Fall SOI Bulletin — Statistics of Income (SOI) has released the 2017 Summer SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.

  • Sole Proprietorship Returns, Tax Year 2015

(December 2017)

State and County Migration Data, Calendar Years 2015–2016 — The State- and county-level migration data for Calendar Years 2015–2016 for the United States are now available on SOI's Tax Stats Web pages. These data show the migration between both States and counties in separate datasets. The data include migration flows at the State level, by size of adjusted gross income and age of the primary taxpayer, and are based on year-to-year address changes reported on individual income tax returns filed with the IRS. The data present migration patterns by State or county for the entire United States and are available for inflows (the number of new residents who moved to a State or county and where they migrated from) and outflows (the number of residents who left a State or county and where they moved to). (November 2017)

Controlled Foreign Corporations, Tax Year 2014 — Line counts and data amounts from Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations, are now available on SOI’s Tax Stats Web pages. The form presents total counts and data amounts by line item from the estimated population of returns filed for Tax Year 2014. (November 2017)

Advance Refunding of Tax-Exempt Bonds, Issue Year 2015 — Two new tables presenting data from Forms 8038, Information Return for Tax-Exempt Private Activity Bond Issues, and 8038-G, Information Return for Tax-Exempt Governmental Obligations, are now available on SOI's Tax Stats Web pages. The tables present the total count and amount of advance refunding of tax-exempt bonds in Issue Year 2015. This is the amount of proceeds used to pay principal, interest, or call premium on any other issue of bonds after 90 days of the issue date. (November 2017)

Foreign Tax Credit Study, Tax Year 2014 — Table 2 presenting statistics for Tax Year 2014 Foreign Tax Credit (Form 1118) is now available on SOI's Tax Stats Web pages. Statistics include foreign-source gross income, deductions, and taxes paid, accrued or deemed paid by selected country. (November 2017)

Calendar Year Projections for the United States and IRS Campuses: 2017–2024, Publication 6186 (2017 Update) — IRS Publication 6186 is now available on SOI's Tax Stats Web site. This annual publication includes U.S.- and campus-level Calendar Years 2017-2024 projections of individual and business income tax returns to be filed by the major return categories. Publication 6186 also includes breakouts by filing methods and total number of returns filed for the United States by examination class. (November 2017)

Private Foundation (Form 990-PF) Microdata and Tables, Tax Year 2014 — Microdata files and tables based on data from a sample of Tax Year 2014 Forms 990-PF, Return of Private Foundation, are now available on Tax Stats. The microdata (in ASCII flat files) are organization-level data from SOI's annual study of private foundations and charitable trusts. Documentation to assist with the files is included. The four tables include estimates for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution information for these organizations. SOI classified the statistics by organization type, operating and grant-making status, and size of fair market value of total assets.  (October 2017)

Foreign Recipients of U.S. Income, Tax Year 2015 — Three tables presenting data from Tax Year 2015 Foreign Recipients of U.S. Income Study are now available on SOI's Tax Stats web site. Tables 1 and 2 present statistics from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and include the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. Table 3 presents data from Form 1042-S for returns reporting payments and amounts withheld pursuant to Chapter 4 of the Internal Revenue Code and includes statistics for the number of returns, total income, tax withheld, income subject to withholding, and income exempt from withholding, by selected income types. (October 2017)

International Boycott Report, Tax Year 2015 — A new table presenting data from Tax Year 2015 Form 5713, International Boycott Report, is now available on SOI's Tax Stats web site. This table includes e-filed data from taxpayers who received requests to participate in international boycotts not sanctioned by the United States. (October 2017)

Calendar Year Projections of Individual Returns by Major Processing Categories: 2017 Update (Publication 6187) — IRS Publication 6187 is now available on SOI's Tax Stats web site. This publication contains multiyear projections of the number of individual Form 1040 series returns to be filed with the IRS by major processing categories important to IRS planning operations. This includes detail by form type (Forms 1040, 1040-A, and 1040-EZ), by medium of filing (paper versus electronic), and by other characteristics such as refund returns. Selected portions of the forecasts are also shown by IRS processing campus location and by state. (October 2017)

2014 Corporation Source Book – Preliminary Release Statistical Tables — Three statistical tables presenting Tax Year 2014 SOI Corporation data at the "All Industry" level are now available on SOI's Tax Stats web site. The tables consist of all returns with and without net income by size of total assets, all returns with net income, and 1120S returns with and without net income. This is a preliminary release of tables while the Statistics of Income Division continues its evaluation of the impact of recently modified IRS disclosure guidelines on the publication of corporation tax return information. Under this preliminary release, only the first table is presented by size of total assets. (October 2017)

Controlled Foreign Corporations, Tax Year 2014 — Two new tables presenting data from Form 5471, Information Return of U.S. Persons with Respect To Certain Foreign Corporations, are now available on SOI's Tax Stats Web page. The tables present data from the estimated population of returns filed for Tax Year 2014. Table 1 displays number, assets, receipts, earnings, taxes, distributions, subpart F income, and related party transactions for U.S. corporations and their controlled foreign corporations classified by NAICS industrial sector. Table 2 displays number, assets, receipts, earnings, taxes, distributions, subpart F income, and related party transactions for U.S. corporations and their controlled foreign corporations classified by selected country of incorporation. (October 2017)

Individual Income Tax Percentile Tabulations, Tax Year 2015 — Tabulations presenting Tax Year 2015 individual income tax percentile statistics are now available on SOI's Tax Stats Web page. The tabulations present individual income tax return statistics on the number of returns, adjusted gross income, selected income items, credits, total income tax, and average tax rates tabulated by selected percentile classes. (October 2017)

Foreign-Controlled Domestic Corporations, Tax Year 2014 — A table for the Tax Year 2014 Foreign-Controlled Domestic Corporation study is now available on SOI's Tax Stats Web page. The table, based on data from the Form 1120-series, include selected balance sheet, income statement, and tax-related data for domestic corporations with 50-percent-or-more stock ownership by a single foreign "person." These data are classified by country of the foreign owners. Foreign-controlled domestic corporations (103,393 returns) accounted for $5.2 trillion of total receipts and $12.8 trillion of total assets. (October 2017)

Estate Tax Data, Filing Year 2016 — Three statistical tables presenting data on estate tax for Filing Year 2016 are now available on Tax Stats. Because of the relatively long filing period, estate tax returns filed in a single calendar year may be for decedents who died in several different years. Table 1 presents data from estate tax returns filed in 2016, by tax status and size of gross estate. Table 2 shows data from estate tax returns filed in 2016, by State of residence. Table 3 includes data from estate tax returns filed in 2016 by gross charitable bequests and State of residence. (October 2017)

2016 Statistics of Income Program Documentation: Data Items by Forms and Schedules — This document is now available and contains the Federal tax forms, schedules, and information documents selected for SOI's Tax Year 2016 studies. It is organized in the following two parts:

  • Individual and Tax Exempt Branch studies include data related to the Form 1040 Individual income tax return series, as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties. The studies also include data collected for Estate and Gift Taxes, Tax-Exempt Organizations, and Tax-Exempt Bonds.
  • Corporation, Partnership, and International Branch studies focus on data collected from the Form 1120 series, SOI's Partnership program, as well as information collected from international filers.

SOI works in collaboration with data users both inside and outside of the Federal Government to develop the information collected for each SOI study. SOI bases most of its programs on stratified samples of returns for which data are collected prior to IRS audits; therefore, the data represent information as originally reported by taxpayers. Each tax form included in the SOI program is represented in this volume. 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. (October 2017)

2015 Individual Income Tax Returns Complete Report (Publication 1304) — U.S. taxpayers filed 150.5 million individual income tax returns for tax year 2015, up 1.3 percent from 2014. The adjusted gross income less deficit reported on these returns rose to $10.2 trillion, which is a 4.5-percent increase from the prior year. The report is based on a sample drawn from the 150.5 million individual income tax returns filed for tax year 2015 and provides estimates on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. (September 2017)

2015 Individual Income Tax Returns Line Item Estimates (Publication 4801) — The 2015 Individual Income Tax Returns Line Item Estimates (Publication 4801) is now available on SOI's Tax Stats Web Page. The publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2015 Individual SOI Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire 2015 Tax Year population. The publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (September 2017)

Notice of Revised Release Dates — Individual Migration Flow Data, Calendar Year 2015—Changed to "Pending." (September 2017)

Tax-Exempt Bonds, Calendar Year 2015 — Updated tax-exempt bond data for both governmental ("public purpose") and private activity bonds issued in Calendar Year 2015 are now available on SOI's Tax Stats Web page. These data are obtained from the Forms 8038-G, Information Return for Tax-Exempt Governmental Obligations, and Forms 8038, Information Return for Tax-Exempt Private Activity Bonds, filed and processed by the Internal Revenue Service after the bonds are issued. Tabulated data regarding issuance volumes, the types of projects financed, and State-by-State breakdowns are available. (September 2017)

Fiscal Year Return Projections for the United States: 2017–2024, Publication 6292 (Fall 2017) — The Fall 2017 issue of Publication 6292 is now available on SOI's Tax Stats Web page. This semiannual publication contains multiyear projections of the number of tax returns to be filed with the IRS by fiscal year of filing. It also includes detailed projections by approximately 50 different individual, business, and tax-exempt return types such as Form 1040, Form 1120, Form 941, and Form 990. There is additional detail by filing medium (paper versus electronic) and by IRS business operating division category. The projections are based on information available as of August 2017. (September 2017)

State Data, Tax Year 2015 — State data tables for Tax Year 2015 are now available on SOI's Tax Stats Web page. These tables present selected income and tax return items from individual income tax returns (Form 1040) broken out by all 50 states, as well as the District of Columbia and other areas. Notable changes to the data this year include the addition of volunteered income tax assistance (VITA) returns with Earned Income Credit as well as three number-of-return variables: refund anticipation loan returns; refund anticipation check returns; and elderly returns. (August 2017)

Metropolitan and Micropolitan Data, Tax Year 2015 — Metropolitan and Micropolitan data tables for Tax Year 2015 are now available on SOI's Tax Stats Web site. These tables present selected income and tax return items based on SOI's county data. The information provides for more indepth analysis as it contains urban core populations of 50,000 or more for metro areas and at least 10,000 (but less than 50,000) for micro areas. Notable changes to the data this year include the addition of volunteered income tax assistance (VITA) returns with Earned Income Credit as well as three number-of-return variables: refund anticipation loan returns; refund anticipation check returns; and elderly returns. (August 2017)

County Data, Tax Year 2015 — Tables by county from selected income and tax return items for Tax Year 2015 are now available on SOI's Tax Stats Web page. These tables present data from individual income tax returns (Form 1040) broken out by county-level geography for approximately 3,000 counties across the United States. Notable changes to the data this year include the addition of volunteered income tax assistance (VITA) returns with Earned Income Credit as well as three number-of-return variables: refund anticipation loan returns; refund anticipation check returns; and elderly returns. (August 2017)

ZIP Code Data, Tax Year 2015 — ZIP code data tables for Tax Year 2015 are now available on SOI's Tax Stats Web page. These tables present selected income and tax return items from individual income tax returns (Form 1040) by ZIP-code level geography for approximately 43,000 ZIP codes across the United States. Notable changes to the data this year include the addition of volunteered income tax assistance (VITA) returns with Earned Income Credit as well as three number-of-return variables: refund anticipation loan returns; refund anticipation check returns; and elderly returns. (August 2017)

2017 Summer SOI Bulletin — Statistics of Income (SOI) has released the 2017 Summer SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.

  • High-Income Tax Returns, Tax Year 2014
  • Corporate Foreign Tax Credit Study, Tax Year 2013
  • Individual Noncash Contributions, Tax Year 2014

(August 2017)

Mid-July Filing Season Statistics by Adjusted Gross Income —Tables presenting information by AGI from the population of all Forms 1040 processed by the IRS on or before week 30 of the calendar year are now available on SOI's Tax Stats Web page. These returns primarily reflect income earned in the year preceding the filing year, but exclude taxpayers who requested a 6-month extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. (August 2017)

Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses — Publication 6961 is revised annually to update detailed calendar year projections of information and withholding documents to be filed at the US and campus levels. Projections are also available by submission method. The projections incorporate the latest changes in legal, regulatory, administrative, and recent filing experiences. (August 2017)

Personal Wealth Study, Tax Year 2013—Six tables presenting data on personal wealth for Tax Year 2013 are now available on SOI's Tax Stats Web page. Information reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, is used to estimate the wealth of the living population. These estimates, based on the Estate Multiplier technique, appear every three years. (August 2017)

Preliminary State Data, Tax Year 2015  —Peliminary State Data for Tax Year 2015 are now available on Tax Stats. The data present selected income, deduction, credit, and tax information, as well as new items related to volunteer-prepared returns, refund anticipation loan/check returns, and elderly returns. The data are classified by state and size of adjusted gross income. (August 2017)

Notice of Data Revision: Withholding on Dispositions by Foreign Persons of U.S. Real Property, Tax Year 2014  table presenting data from Form 8822-A, Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, incorrectly reported total sales price and U.S. tax amounts. The amounts have been corrected. (July 2017)

Nonprofit Charitable and Other Tax-Exempt Organization Tables and Microdata, Tax Year 2014  our tables containing data from SOI's Tax Year 2014 study of tax-exempt organizations (excluding private foundations) are now available on SOI's Tax Stats Web page. The tables contain balance sheet, income statement, and functional expense data from Forms 990 and 990-EZ, filed by organizations exempt under Internal Revenue Code sections 501(c)(3) through (c)(9). Data are classified by total end-of-year assets and IRC section. The release also includes microdata and documentation from the SOI exempt organization sample study used to create the tables. (July 2017)

Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720, Calendar Year 2016—A table presenting Calendar Year 2016 data for charities, private foundations, and split-interest trusts reporting excise taxes is now available on SOI's Tax Stats Web page. The table includes organization-level information on the types and amounts of excise taxes reported based on information from Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. (July 2017)

Withholding on Dispositions by Foreign Persons of U.S. Real Property, Tax Year 2014—A table presenting data from Form 8822-A, Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, is now available on SOI's Tax Stats Web page The table presents the number of returns reporting sales of U.S. real property, the sales price, and tax withheld as reported on Form 8288-A, by country of residence for Tax Year 2014. (July 2017)

Mid-May Filing Season Statistics for Individuals—This report is now available on the Tax Stats Web page. Published three times per year, the reports include number of returns, total income, total tax, and share of income composed of capital gains, by adjusted gross income category. Data for the May report are based on returns processed through week 20 of the filing season.  (June 2017)

Publication 6292, Fiscal Year Return Projections for the United States: 2017–2024 - This semiannual publication contains United States-level, fiscal year projections for Fiscal Years 2017–2024 of individual and business income tax returns to be filed by the major return categories, including selected detail by the IRS business operating divisions. (June 2017)

Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2014—One new table presenting data from Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is now available on SOI's Tax Stats Web page. The table provides U.S. income and tax withheld as reported on Form 8805, by country of residence for Tax Year 2014, and includes the number of returns, total income, income, loss, and tax withheld. (June 2017)

High-Income Tax Returns for Tax Year 2014 —This annual study provides detailed data on returns with adjusted gross income or expanded income greater than $200,000. The study also looks at high-income, nontaxable returns (HINTs) and the reason for nontaxability. For Tax Year 2014, there were almost 6.3 million individual income tax returns with an expanded income of $200,000 or more, accounting for 4.2 percent of all returns for the year. Of these returns, 9,692 had no worldwide income tax liability. This was a 24.2-percent decline from the number of returns with no worldwide income tax liability in 2013, and the fifth decrease in a row since the all-time high of 19,551 HINTs in 2009. (June 2017)

2017 Spring SOI Bulletin —Statistics of Income (SOI) has released the 2017 Spring SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.

  • Unrelated Business Income Tax Returns, Tax Year 2015

  • Individual Income Tax Shares, Tax Year 2014

(May 2017)

Transactions of Foreign-Owned Corporations Study, Tax Year 2014—Tables presenting statistics compiled from the Tax Year 2012 Forms 5472, Information Return of a Foreign Owned Corporation, are now available on IRS' Tax Stats Web site. Tables display statistics for foreign-owned domestic corporations with total receipts of $500 million or more and with Forms 5472 attached. Table 1 includes statistics for financial transactions (such as stock purchases or interest payments) between corporations and related foreign persons, by the NAICS industrial sector of the domestic corporation. Table 2 includes statistics for financial transactions by selected country of residence of the related foreign person. This study is conducted every 2 years. (May 2017)

Exempt Organization Financial Data for Calendar Year 2016—Two new extracts of tax-exempt organization financial data for Calendar Year 2016 are now available on IRS's Tax Stats Website. These annual extracts contain selected financial data from filers of information returns Forms 990 and 990-EZ (short form), Return of Organization Exempt from Income Tax, processed for program administrative purposes during Calendar Year 2016. The data are in ASCII space-delimited format. Supporting documentation is also available. (May 2017)

Controlled Foreign Corporations, 2012—Two new tables presenting data from Form 5471, Controlled Foreign Corporations and Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities, are now available on Tax Stats. The tables present data from the estimated population of returns filed for Tax Year 2012. Table 3 presents number, assets, and earnings for controlled foreign corporations and their foreign disregarded entities classified by selected country of incorporation. Table 4 displays number, assets, and earnings for controlled foreign corporations and their foreign disregarded entities classified by selected NAICS industrial sector. (April 2017)

2016 IRS Data Book—Statistics of Income has released the Internal Revenue Service (IRS) 2016 Data Book. This publication provides a snapshot of agency activities for fiscal year 2016; Oct. 1, 2015, to Sept. 30, 2016. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others. (March 2017)

2016 IRS Research Bulletin—The 2016 IRS Research Bulletin is now available on IRS's Tax Stats Website. This publication features selected papers from the latest IRS-Tax Policy Center Research Conference held at the Urban Institute in Washington, DC, on June 23, 2016. The conference highlighted research on tax compliance and current tax issues affecting tax administration, and facilitated dialogue among IRS researchers, tax experts from other countries, academic researchers, Federal agencies, and private sector experts.  (March 2017)

Notice of Data Revision
Form W-2 Tabulations—Discrepancies were discovered in the tables detailing the presence of employer-sponsored retirement plans (Tables 3.E and 3.E.1 through 3.E.6) for Tax Years 2008–2013. Those discrepancies have now been resolved and corrected.  (March 2017)

Tax Year 2015 Individual Income Tax Returns, Preliminary Data—A table providing preliminary data from individual income tax returns for Tax Year 2015 is now available on IRS's Tax Stats Website. These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of Processing Year 2016 and then weighted to represent a full year of tax data. (March 2017)

Notice of Revised Release Dates
2014 Corporations Source Book—July 25, 2017 (March 2017)

Foreign Recipients of U.S. Income, 2014—Two additional tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2014, are now available on Tax Stats. These tables present data from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and include statistics for the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. (February 2017)

Estate Tax Data, Year-of-Death 2013—Six tables presenting data for year-of-death 2013 estate tax decedents are now available on SOI's Tax Stats Web site. These tables include data combined from Form 706 returns filed in 2013, 2014, and 2015 for the vast majority of estates whose decedents died in Calendar Year 2013. These tables are: Estate Tax Returns Filed for 2013 Decedents; Values for Tax Purposes, by Tax Status and Size of Gross Estate; Date of Death Values, by Tax Status and Size of Gross Estate; Decedents Making Charitable Bequests, and Recipients of Charitable Bequests, by Sex and Marital Status of Decedent; Decedents by State of Residence; and Estate Tax Returns Filed for Male and Female 2013 Decedents, by Age and Marital Status of Decedent and Size of Gross Estate. (February 2017)

Form W-2 Tabulations—Statistical tables related to the Form W-2, Wage and Tax Statement, for Tax Years 2008 through 2013 are now available on SOI's Tax Stats Website. The tables include detailed information about the individual wages, tax withholding, elective deferral contributions, and retirement plan participation of individual income taxpayers. (January 2017)

Notice of Revised Release Dates—Estate Tax Data, Year-of-Death 2013–February 10, 2017 (January 2017)

Notice of Data Revision: 2014 Individual Income Tax Returns Line Item Estimates—On page 171 (Form 8824), the amounts of selected lines filed were incorrectly shown as number of returns filed. The amounts have been corrected. (January 2017)

 

 



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