Upcoming Data Releases Recent Updates Notice of Revised Release Dates May 25: Individuals, Net Income Less Loss for Partnerships and S Corporations, Tax Year 2000-2020 May 25: Tax-Exempt Organizations, Unrelated Business Income Tax, Tax Year 2017 Statistics of Income – Joint Statistical Research Program 2023 Call for Proposals Through its Joint Statistical Research Program (JSRP), Statistics of Income (SOI) seeks to enable the use of tax microdata by qualified researchers outside the Federal government. Such research can provide new insights and advance the understanding of the ways that existing tax policies affect individuals, businesses, and the economy. It can also provide a new understanding of taxpayer behavior to aid in the administration of the U.S. tax system. SOI will accept Research proposals for the 2023 JSRP from June 1 through June 30, 2023. Final selections will be announced on or around September 30, 2023. The following subjects are of particular interest to the IRS and the tax research community: Taxpayer experience and the role of information, engagement, and effective interaction; Early issue identification and near real-time resolution processes; New data or analytic techniques to measure voluntary compliance and enforcement revenue return on investment for different types of investments (service, enforcement, operations support); Information reporting, artificial intelligence, data, and advanced analytic techniques to narrow the tax gap, improve compliance, and diminish repeat noncompliance; New data or analytic techniques to identify and address emerging noncompliance issues; Taxpayer response to policy changes, particularly to changes in incentives and the role complex business structures play; and Application of new research methods for tax administration, through data science, behavioral insights, or other interdisciplinary approaches. For more information please visit the SOI Joint Statistical Research Program. (May 2023) Nonprofit Charitable and Other Tax-Exempt Organizations, Tax Year 2019 Four tables containing data from SOI's Tax Year 2019 study of tax-exempt organizations (excluding private foundations) are available on SOI's Tax Stats webpage. The tables contain balance sheet, income statement, and functional expense data from Return of Organization Exempt from Income Tax (Form 990) and the corresponding short form (Form 990-EZ) filed by organizations exempt under 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. (April 2023) State and County Migration Data for Calendar Year 2020–2021 New state and county level migration data for Calendar Year 2020-2021 for the United States are now available on SOI's Tax Stats webpage. These tables 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 from where they migrated) and outflows (the number of residents who left a state or county and to where they moved). (April 2023) Accumulation and Distribution of Individual Retirement Arrangements (IRA), Tax Year 2020 Ten tables, of which seven have corresponding CV tables, explore the accumulation and distribution of the various types of IRA plans by taxpayers are now available on SOI's Tax Stats webpage. They are based on information collected from matched samples of Form 1040, U.S. Individual Income Tax Returns; Forms 5498, IRA Contribution Information; and Forms 1099-R, Distributions from Pensions Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. for Tax Years 2020. Data from individual income tax returns (Form 1040) are based on a stratified weighted sample. As with the Form 1040, these data are before audit. (April 2023) Notice of Revised Release Dates May 25: Tax-Exempt Organizations Unrelated Business Income Tax, 2017 June 29: Tax-Exempt Organizations (Private Foundations), 2019 July 27: Tax-Exempt Org. Financial Extracts, 2022 2022 IRS Data Book (Publication 55-B) —Statistics of Income has released the Internal Revenue Service (IRS) 2022 Data Book. This publication provides a snapshot of agency activities for Fiscal Year (FY) 2022 (Oct. 1, 2021 — Sept. 30, 2022). In addition to information on taxes collected and returns processed, the report also includes information about taxpayer assistance, enforcement, and the IRS budget and workforce, among others. For example, the IRS collected more than $4.9 trillion in gross taxes. The agency processed more than 262.8 million federal tax returns during FY 2022 and issued more than $641.7 billion in tax refunds. The IRS assisted more than 71.6 million taxpayers through correspondence, its enterprise-wide telephone helplines, or at Taxpayer Assistance Centers. Additionally, the agency provided self-assistance to taxpayers through nearly 1.1 billion visits to IRS.gov, including inquiries to the "Where's My Refund?" application and via the IRS2GO mobile app. (April 2023) Corporations, Multi-National Enterprise (Form 8975/8975 Schedule A) Study, Tax Year 2020 —Seven new tables presenting data from the Country-by-Country Report (Form 8975) and Tax Jurisdiction and Constituent Entity Information (Form 8975, Schedule A) are now available on SOI's Tax Stats webpage. The tables present data from the estimated population of corporate and partnership returns filed for Tax Year 2020. Five tables display number of filers, revenues, profits, income taxes, earnings, number of employees, and tangible assets. The first three tables are classified by major geographic region and selected tax jurisdiction; the fourth is classified by major industry group, geographic region, and selected tax jurisdiction; and the fifth is classified by effective tax rate of multinational enterprise subgroups. A sixth table is classified by effective tax rate of multinational enterprise subgroups, major geographic region, and selected tax jurisdiction; and the seventh displays the number of constituent entities classified by major geographic region, selected tax jurisdiction, and main business activities. (April 2023 Controlled Foreign Corporations, Tax Year 2018 —Three new tables presenting data from Form 5471, Controlled Foreign Corporations, are now available on SOI's Tax Stats webpage. The tables present data from the estimated population of returns filed for Tax Year 2018. 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. Table 3 displays number, earnings, and taxes for U.S. corporations and their controlled foreign corporations classified by Form 5471 revision and a separate category of income. (April 2023) 2022 Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (Publication 6961) Update —The 2022 Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (Publication 6961) is now available on SOI's Tax Stats webpage. The publication presents multiyear projections of the number of information and withholding returns to be filed with the IRS by processing categories important to IRS planning operations, including form type and filing medium. Selected forecasts of paper returns are also shown by IRS Processing Campus locations. (March 2023) Notice of Data Revision —In the Sales of Capital Assets Data Reported on Individual Tax Returns, Tax Years 2013–2015 Bulletin Article, Tax Year 2013 Table 1A which shows aggregated data is repeated twice, while Tables 1B and 1C which show short- and long-term data, respectively, are missing. This correction replaces the extra Tables 1A with Tables 1B and 1C. (March 2023) 2020 Individual Information Returns, Line Item Estimates (Publication 5385) —The 2020 Statistics of Income (SOI) Publication 5385, Individual Information Returns, Line Item Estimates, is now available on SOI's Tax Stats webpage. The publication provides estimates of frequencies and amounts of the entries on the lines of the forms filed for selected information returns that accompany the 2020 SOI Individual Complete Report weighted file. The estimates are based on returns filed in Processing Year 2021 that were sampled statistically and then weighted to estimate the entire 2020 Tax Year. (February 2023) High-Income Tax Returns, Tax Year 2019 —Detailed data on individual income tax returns with adjusted gross income or expanded income greater than $200,000 are now available on SOI's Tax Stats webpage. This annual study also looks at high-income, nontaxable returns (HINTs) and the reason for nontaxability. For 2019, there were just under 9.2 million individual income tax returns with an expanded income of $200,000 or more, accounting for 5.8 percent of all returns for the year. Of these, 7,391 returns had no worldwide income tax liability. This was a 2.6-percent increase over the number of returns with no worldwide income tax liability for 2018. It was only the third increase in the past 10 years, and well below the peak of 19,551 returns for 2009. (February 2023) Noncash Charitable Contributions, Tax Year 2020 —Five tables presenting data for all individual income tax returns that reported noncash charitable contributions for Tax Year 2020 on Noncash Charitable Contributions (Form 8283) are now available on SOI's Tax Stats webpage. These tables are also based on data reported on U.S. Individual Income Tax Return (Form 1040) and Itemized Deductions (Schedule A). The data detail the number of returns, number of donations, donor's cost, fair market value, and amount carried to Schedule A. Data are categorized by donation type, donor type, size of adjusted gross income, and donor age. (February 2023) Notice of Data Revision —Selected items on the Tax Year 2019 Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., in the 2019 Individual Information Returns, Line Item Estimates (Publication 5385), have been updated. Some data items were placed on the wrong lines. In the revision, they have been moved to the correct lines and are now available on SOI's Tax Stats webpage. (February 2023) Notice of Revised Release Dates April 27: Tax-Exempt Organizations Unrelated Business Income Tax, Tax Year 2017 April 27: Individuals, Migration flow data, 2020-2021 April 27: Individual Retirement Arrangement (IRA) Information, Tax Year 2020 May 18: Individuals, Advance Data, Tax Year 2021 Estate Tax Data, Calendar Year 2019 (Year-of-Death) and Historical Table 17 Updates —Six tables presenting the estate tax data for year-of-death 2019 estate tax decedents are now available on SOI's Tax Stats webpage. These tables provide data on gross estates and their composition, deductions, tax, and information on the age, sex, and marital status of decedents, and whose at-death gross assets, the "gross estate," exceed the filing threshold. SOI collects these data from United States Estate (and Generation Skipping Transfer) Tax Returns (Forms 706) filed in 2019, 2020, and 2021 for the vast majority of estates whose decedents died in Calendar Year 2019. This study is part of SOI's Individual Income Tax Statistics program, and the data from the study are also used to produce SOI's Personal Wealth Statistics. Historical Table 17, Taxable Estate Tax Returns as a Percentage of Adult Deaths, Selected Years of Death, 1934–2019, has been updated to include the years 2017–2019. This table, which also contains data tabulated from Form 706 (noted above), includes year-of-death data for years that are not available on the Tax Stats Estate Tax Data, by Year of Death, webpage, including the total number of adult deaths, the number of taxable estate tax returns as a percentage of adult deaths, total gross estate at death, and the amount of estate tax after credits. (January 2023) Notice of Data Revision—Footnotes for the County Data, Tax Year 2020 tables have been revised. The footnotes were updated for the individual state files for Kansas to Wyoming. (January 2023) Mid-November Filing Season Statistics for Individuals, Tax Year 2021—The Mid-November Filing Season Statistics for Individuals, Tax Year 2021, table, which provides data collected from U. S. Individual Income Tax Returns (Forms 1040) filed and processed through November 24, 2022, for Tax Year 2021, is now available on SOI's Tax Stats webpage. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income. (January 2023) Fiscal Year Return Projections for the United States: 2022-2029 (Publication 6292)—The Fall 2022 issue of Fiscal Year Return Projections for the United States: 2022-2029 (Publication 6292) is now available on SOI's Tax Stats webpage. This semiannual publication contains United States level projections of the number of tax returns for Fiscal Years (FYs) 2022–2029 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by major return categories and by IRS business operating divisions. There are also additional detail by medium of filing (paper versus electronic) and actual number of returns filed for FY 2021. (December 2022) 2022 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187)—The 2022 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) is now available on SOI's Tax Stats webpage. This publication presents multiyear projections of the number of individual Form 1040 series returns to be filed with the IRS by categories important to IRS planning operations, including filing medium (paper versus electronic) and other characteristics, such as refund returns. Forecasts are shown at the national level and selected portions are shown by state and IRS Processing Campus locations. This publication is updated annually and incorporates the latest changes in legal, regulatory, administrative, and recent filing experiences. (December 2022) Calendar Year Projections for the United States and IRS Campuses (Publication 6186)—The 2022 update of Calendar Year Projections for the United States and IRS Campuses (Publication 6186) is now available on SOI's Tax Stats webpage. This annual publication presents detailed projections of approximately 50 different types of individual, business, and tax-exempt return types (including Forms 1040, 1120, 941, and 990) to be filed for the U.S. in future calendar years and submitted to IRS Campuses for processing. It also includes projections for the number of returns to be filed by IRS examination class. (December 2022) Calendar Year Return Projections by State: 2021-2029, Publication 6149 (2022 Update)—The 2022 update of Publication 6149 is now available on SOI's Tax Stats webpage. This annual publication contains multiyear calendar year projections of the number of tax returns to be filed with the IRS by state. The publication includes detailed projections by individual, business, and tax-exempt organization return types, such as Form 1040, Form 1120, Form 941, and Form 990. There are additional details by medium of filing (paper versus electronic). (December 2022) Heavy Highway Vehicle Use Tax Return, Calendar Years 2014-2022, Q3 Release – The Q3 release of the Heavy Highway Vehicle Use Tax Return for Calendar Years 2014-2022 is now available on SOI's Tax Stats webpage. 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. (December 2022) State Data, Tax Year 2020 — State data, which include all 50 states, the District of Columbia, other areas, and Puerto Rico, for Tax Year 2020, are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the Form 1040, U.S. Individual Income Tax Return. A documentation guide providing an overview of the data, nature of changes, definitions, and items included is also available. New items this year include the Number of returns with virtual currency indicator, Charitable contributions for those who took the standard deduction, Qualified sick and family leave credit, and the Economic Impact Payments, first and second rounds (see documentation guide for the full list of items). SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas—State Data. (December 2022) County Data, Tax Year 2020 — Tables by county for Tax Year 2020 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the Form 1040, U.S. Individual Income Tax Return, broken out by county-level geography for approximately 3,000 counties across the United States. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. New items this year include the Number of returns with virtual currency indicator, Charitable contributions for those who took the standard deduction, Qualified sick and family leave credit, and the Economic Impact Payments, first and second rounds (see documentation guide for the full list of items). SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas—County Data. (December 2022) ZIP Code Data, Tax Year 2020 — ZIP Code data tables for Tax Year 2020 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the redesigned Form 1040, U.S. Individual Income Tax Return, by ZIP-Code level geography for approximately 43,000 ZIP Codes across the United States. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. New items this year include the Number of returns with virtual currency indicator, Charitable contributions for those who took the standard deduction, Qualified sick and family leave credit, and the Economic Impact Payments, first and second rounds (see documentation guide for the full list of items). SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas—ZIP Code Data. (December 2022) Congressional District Data, Tax Year 2020 — Congressional district data for Tax Year 2020 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the Form 1040, U.S. Individual Income Tax Return, covering the 435 congressional districts in the 50 states and the District of Columbia. District boundaries are based on the 117th Congress. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. New items this year include the Number of returns with virtual currency indicator, Charitable contributions for those who took the standard deduction, Qualified sick and family leave credit, and the Economic Impact Payments first and second rounds (see documentation guide for the full list of items). SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas—Congressional District Data. (December 2022) Individuals, State Income Tax Percentile Tabulations, Tax Year 2020 — Tables presenting adjusted gross income (AGI) percentiles by State for Tax Year 2020 are now available on SOI's Tax Stats webpage. The data present the number of U.S. individual income tax returns (Forms 1040), total income tax, AGI floor percentiles, average tax rates, and sources of income, by selected descending cumulative percentiles. The data include all 50 States, as well as the District of Columbia. (December 2022) Metropolitan and Micropolitan Data, Tax Year 2020 — Metropolitan and Micropolitan data tables for Tax Year 2020 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the Form 1040, U.S. Individual Income Tax Return based on SOI's county data. The information provides for more in-depth 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. A documentation guide providing an overview of the data, nature of changes, definitions, and items included is also available. New items this year include the Number of returns with virtual currency indicator, Charitable contributions for those who took the standard deduction, Qualified sick and family leave credit, and the Economic Impact Payments, first and second rounds (see documentation guide for the full list of items). SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, County, Metropolitan and Micropolitan Data. (December 2020) 2020 Partnership Returns Line Item Estimates (Publication 5035) — 2020 Partnership Returns Line Item Estimates (Publication 5035) is now available on SOI's Tax Stats Web page. This publication presents estimates of frequencies of filer entries recorded on the applicable lines of the forms and schedules filed with partnership returns for Tax Year 2020. It also contains corresponding population estimates of dollar amounts recorded on those lines, as applicable. (December 2022) Unincorporated Business State and County Data, Tax Year 2020 —Three new state and county tables presenting selected financial information on sole proprietorships and partnerships are now available on SOI's Tax Stats webpage. Sole proprietorships reported their information on Profit or Loss From Business (Form 1040, Schedule C), while partnerships filed U.S. Return of Partnership Income (Form 1065). The State sole proprietorship and partnership data are each classified by 3-digit NAICS subsector or 4-digit NAICS industry group level; the county data, where sole proprietorship and partnership information are combined, are classified by 2-digit sector level. The information is drawn from unedited IRS administrative records for Tax Year 2020. (December 2022) Partnership Returns, Tax Year 2020 and New Tax Year 2019 Data — Eighteen tables containing Tax Year 2020 statistics for partnerships from U.S. Return of Partnership Income (Form1065), including statistics on the types of partnerships and specific industrial sectors, are now available on SOI's Tax Stats webpage. The statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. Data are classified by industry and size of total assets. Two historical tables (SOI Bulletin, Historical Tables 11 and 12) for partnerships are also now available that have been updated with Tax Year 2020 statistics providing balance sheet and income statement data as well as counts of partnership returns based on size of assets and receipts. Supplementing these tables is a table that presents unedited Tax Year 2019 IRS administrative records reported on Partner's Share of Income, Deductions, Credits, etc. (Form 1065, Schedule K-1) for partners that are real estate investment trusts. The table displays the number of partnerships and partners as well as income, deductions, and credit items by industry. (December 2022) 2022 SOI Bulletin, Fall Issue (Publication 1136) —The 2022 SOI Bulletin, Fall Issue (Publication 1136) is now available on SOI's Tax Stats webpage. This issue contains the Partnerships Returns, Tax Year 2020, article, which provides data available from various tax and information returns filed by U.S. taxpayers. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (November 2022) Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2019 — One new table presenting information from the Foreign Partner's Information Statement of Section 1446 Withholding Tax (Form 8805) is now available on SOI's Tax Stats webpage. The table, Foreign Recipients of U.S.-Source Partnership Income, Tax Year 2019, provides data by country of residence on the number of Forms 8805 filed, taxable income (or loss) allocable to foreign partners (income less loss, income, and loss), and U.S. tax withheld. (November 2022) Foreign Recipients of U.S. Income, Tax Year 2020 — Three tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2020, are now available on SOI's Tax Stats webpage. The tables present data from Foreign Person's U.S. Source Income Subject to Withholding (Form 1042-S). Tables 1 and 2 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. Table 3 presents data 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. Data are available by selected income types. (November 2022) Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Calendar Year 2019 — A table presenting data from Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Form 8288-A) for Calendar Year 2019 is now available on SOI's Tax Stats webpage. The table provides the number of Forms 8288-A filed, the sales price of U.S. real property interests, and Federal income tax withheld, by country of residence of foreign persons. (November 2022) International Boycott Study, Tax Year 2020 — A new table presenting data from the International Boycott Report (Form 5713) for Tax Year 2020 is now available on SOI's Tax Stats webpage. This table includes e-filed data from taxpayers who received requests to participate in international boycotts not sanctioned by the United States. (November 2022) Notice of Data Revision — Table 7, All Partnerships: Total Receipts by Industrial Group, Tax Year 2019 has been revised. Portfolio income was updated to be the total of Interest income, Dividend income, Royalties, Net short-term capital gain, and Net long-term capital gain. (November 2022) 2020 Individual Income Tax Returns Line Item Estimates (Publication 4801) —Tax Year 2020 Individual Income Tax Returns Line Item Estimates (Publication 4801) is available on SOI's Tax Stats webpage. The report presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with the U.S. Individual Income Tax Returns (Forms 1040) as shown on the 2020 SOI Individual Income Tax Returns Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire Tax Year 2020 population. The publication also includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (November 2022) 2020 Individual Income Tax Returns Complete Report (Publication 1304) — The Tax Year 2020 Individual Income Tax Returns Complete Report (Publication 1304) is now available on SOI's Tax Stats webpage. The report is based on a sample drawn from the U.S. Individual Income Tax Returns (Forms 1040) filed for Tax Year 2020 and provides estimates on sources of income, adjusted gross income, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications include tax status, size of adjusted gross income, marital status, age, type of tax computation, and selected percentile classes. The report also provides information on the requirements for filing tax returns and changes in the tax law, an analysis of the current-year data, statistics on tax rates and tax shares, a description of the sample used to produce the report, and definitions and explanations of terms. (November 2022) Individual Returns with Business Attributes, Tax Year 2020 — A table for Tax Year 2020 Individual Income Tax Returns (Forms 1040) with small business income and losses is now available on SOI's Tax Stats webpage. This tabulation provides detailed statistics on number of returns, selected income items, adjustments, credits, and taxes, by size of adjusted gross income for all returns with Schedule C, Profit or Loss from Business, Schedule E, Supplemental Income or Loss, and Schedule F, Profit or Loss from Farming, and totals for each schedule separately. (November 2022) Nonfarm Sole Proprietorship Statistics, Tax Year 2020 — Tables for Tax Year 2020 nonfarm sole proprietorships are now available on SOI's Tax Stats webpage. These tabulations provide statistics on business receipts, deductions, and net income reported by individual taxpayers on Profit or Loss From Business (Sole Proprietorship) (Schedule C, Form 1040) for nonfarm proprietors, classified by industry group. (November 2022) Tax‐Exempt Bonds, Calendar Year 2019 —Updated tax‐exempt bond data for governmental and private activity bonds issued in Calendar Year 2019 are now available on Tax Stats, along with data on the terms of issue, purpose, bond size, and uses of bond proceeds. A new table showing reissuances for Tax‐Exempt Private Activity Bonds issued in Calendar Year 2019 is also included. (October 2022) Statistics of Income Program Documentation: Data Items by Forms and Schedules, Program Year 2021 (Publication 5384) —This publication is now available on SOI's Tax Stats webpage and contains the Federal tax forms, schedules, and information documents selected for SOI's Tax Year 2021 studies. It is organized in 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 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 publication will vary somewhat from year to year. (September 2022) Heavy Highway Vehicles Use Statistical Table, Calendar Year 2022 – A table presenting national statistics on the number of Forms 2290, Heavy Highway Vehicles Use Tax Return, filed electronically by month is now available on SOI's Tax Stats Web page. The updated table includes the number of filings through the second quarter of Calendar Year 2022. (September 2022) Fiscal Year Return Projections for the United States: 2022-2029, Publication 6292 (Spring 2022) – The Spring 2022 issue of Fiscal Year Return Projections for the United States (Publication 6292) is now available on SOI's Tax Stats webpage. This semiannual publication contains United States-level projections of the number of tax returns for Fiscal Years 2022–2029 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by major return categories and by IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic) and actual number of returns filed for FY 2021. (September 2022) Mid-July Filing Season Statistics for Individuals, Tax Year 2021 — A table providing data collected from U. S. Individual Income Tax Returns (Forms 1040) filed and processed through July 28, 2022, for Tax Year 2021 is now available on SOI's Tax Stats webpage. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income. (September 2022) Estate Tax Returns, Filing Year 2020 — Two new tables produced to enhance publicly available estate tax return data are now available for filing year 2020 on SOI's Tax Stats webpage. These tables display bequests reported by beneficiary type, as well as net worth and net estate tax by occupation and gender. SOI collects these data from United States Estate (and Generation Skipping Transfer) Tax Returns (Forms 706) as part of its Individual Income Tax Statistics program. (August 2022) 2022 SOI Bulletin, Summer Issue (Publication 1136) — The 2022 SOI Bulletin, Summer Issue (Publication 1136) is now available on SOI's Tax Stats webpage. Articles included in this publication provide data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: Individual Noncash Charitable Contributions, Tax Year 2019, and Corporate Foreign Tax Credit, Tax Year 2018. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (August 2022) Federal Excise Taxes, Fiscal Year 2021 — The 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 with Fiscal Year 2021 data and is now available on SOI's Tax Stats webpage. Federal excise tax data are available beginning from Fiscal Year 1999. (August 2022) Late-May Filing Season Statistics by AGI, Tax Year 2021 — A table providing data collected from U. S. Individual Income Tax Returns (Forms 1040) filed and processed through May 26, 2022, for Tax Year 2021 is now available on SOI's Tax Stats Web page. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income. (August 2022) U.S. Corporation Returns with a Foreign Tax Credit, Tax Year 2019 — Statistics based on Foreign Tax Credit—Corporations (Form 1118) for Tax Year 2019 returns are now available on SOI's Tax Stats Web page. Table 3, U.S. Corporation Returns with a Foreign Tax Credit, includes statistics for the number of returns, total assets, income, deductions, and taxes paid, accrued, or deemed paid. These statistics are available by the type of foreign income for which a separate credit was computed. (July 2022) Tax‐Exempt Organization Excise Taxes, Calendar Year 2021 — A table presenting Calendar Year 2021 data for charities, private foundations, and split‐interest trusts reporting excise taxes is now available on SOI's Tax Stats webpage. The table includes organization‐level information on the types and amounts of excise taxes reported based on information from Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code (Form 4720). (July 2022) Foreign-Controlled Domestic Corporations, Tax Year 2019 — Tables for the Tax Year (TY) 2019 Foreign-Controlled Domestic Corporation study are now available on SOI's Tax Stats webpage. The tables, based on data from the Form 1120 series, include balance sheet, income statement, and tax-related data for domestic corporations with 50-percent-or-more stock ownership by a single foreign "person." The data are classified by industry group, country, and age of the corporations. There were 134,000 Federal income tax returns filed by foreign-controlled domestic corporations (FCDCs) for TY 2019. These returns accounted for just 2.1 percent of all corporate returns filed for that year. However, the FCDCs were often large companies, with a combined $15.9 trillion of assets and $6.4 trillion of receipts. They reported 13.9 percent of the assets and 17.9 percent of the receipts of all corporations. Manufacturing companies accounted for $2.9 trillion of the FCDC receipts. Domestic companies with Japanese owners produced $1.0 trillion of receipts, followed closely by owners from the United Kingdom and the Netherlands ($0.9 trillion each). Established corporations (those incorporated in 2016 or before) produced $6.1 trillion of receipts. (June 2022) 2019 Corporation Income Tax Returns Line Item Estimates (Publication 5108) — The 2019 Corporation Income Tax Returns Line Item Estimates (Publication 5108) is now available on SOI's Tax Stats webpage. The publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with corporation tax returns as shown in the 2019 Statistics of Income (SOI) Corporation Income Tax Return Complete Report (Publication 16). Publication 5108 also contains corresponding population estimates of dollar amounts recorded on those lines (as applicable). Tax Year 2008 is the first year of availability for these data. (June 2022) Exempt Organization Financial Data, Calendar Year 2021 — Three new extracts of tax-exempt organization financial data for Calendar Year (CY) 2021 are now available on SOI's Tax Stats webpage. These annual extracts contain selected financial data from Forms 990 (Return of Organization Exempt from Income Tax), Forms 990-EZ (Short Form Return of Organization Exempt from Income Tax), and Forms 990-PF (Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation) processed for program administrative purposes during Calendar Year 2021. The data are in Microsoft Excel. Supporting documentation is also available. (June 2022) 2019 Corporation Income Tax Returns Complete Report (Publication 16) — The 2019 Corporation Income Tax Returns Complete Report (Publication 16) is now available on SOI's Tax Stats webpage. The report presents statistics from Forms 1120, U.S. Corporation Income Tax Returns, and provides comprehensive data on corporation income tax returns with accounting periods ending July 2019 through June 2020. Statistics are presented by industry, asset size, business receipts size, tax form type, and other selected classifiers. Separate tabulations of data reported on Form 1120S, U.S. Income Tax Return for an S Corporation, are also included. (June 2022) Advance Child Tax Credit — Three tables providing data through December 31, 2021, on advance payments of the child tax credit to individuals created by the American Rescue Plan Act of 2021 which was enacted in March 2021 are now available on SOI's Tax Stats webpage. The tables will provide data on advance child tax credit payments classified by size of Adjusted Gross Income, filing status, and state. (June 2022) Notice of Data Revision — Selected items in the Tax Year 1989 County Income data on SOI's Tax Stats webpage have been revised. The new tables corrected two fields for all states—Adjusted Gross Income and Wages & Salaries—that were previously off by a digit (e.g., $33,450 was being reported as $3,450). Additionally, a new CSV file containing all of the states, as well as a documentation guide, have been completed. (June 2022) Noncash Charitable Contributions, Tax Year 2019 — Five tables presenting data for all individual income tax returns that reported noncash charitable contributions for Tax Year 2019 on Noncash Charitable Contributions (Form 8283) are now available on SOI's Tax Stats webpage. These tables are also based on data reported on U.S. Individual Income Tax Return (Form 1040) and Itemized Deductions (Schedule A). The data detail the number of returns, number of donations, donor's cost, fair market value, and amount carried to Schedule A. Data are categorized by donation type, donor type, size of adjusted gross income, and donor age. (June 2022) 2021 IRS Data Book (Publication 55-B) — Statistics of Income has released the Internal Revenue Service (IRS) 2021 Data Book. This publication provides a snapshot of agency activities for Fiscal Year 2021; Oct. 1, 2020, to Sept. 30, 2021. 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. (May 2022) 2021 IRS Research Bulletin (Publication 1500) — The 2021 IRS Research Bulletin (Publication 1500) is now available on SOI's Tax Statistics Web page. The current edition features selected papers from the 11th annual IRS-Tax Policy Center Joint Research Conference on Tax Administration held virtually on June 24, 2021. The topics covered in the papers focus on improving individual taxpayer compliance, impacts of variations in process, developments in technology and analytics, and enhancing taxpayer customer experience. This volume will enable IRS executives, managers, employees, stakeholders, and tax administrators elsewhere to stay abreast of the latest trends and research findings affecting tax administration. (May 2022) 2022 SOI Bulletin, Spring Issue (Publication 1136) —The 2022 Spring issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Statistics Web page. Articles included in this publication provide data recently available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: Individual Income Tax Returns, Preliminary Data, Tax Year 2020; and Corporate Foreign Tax Credit, Tax Years 2007–2016. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (May 2022) State and County Migration Data, 2019-2020 — The State- and county-level migration data for 2019-2020 for the United States are now available on Tax Stats. 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). For the 2019-2020 data, a new methodology was used to count the number of individuals associated with the return, due to the phasing out of personal and dependent exemptions. As a result, the number of exemptions variable will be replaced by the number of individuals. (May 2022) Third Round Economic Impact Payments Statistics (through end of December 2021) — The Coronavirus Response and Relief Supplemental Appropriations Act Third Round Economic Impact Payment data are now available on SOI's Tax Stats Web page. The American Rescue Plan Act enacted in March 2021, created a third round of advance cash payment to individuals. These tabulations provide data on the Third Round Economic Impact Payments by State, Income Category, Filing Status, and other features through the end of December Corporations, Multinational Enterprise (Form 8975/8975, Schedule A) Study, Tax Year 2019 — Seven new tables presenting data from Country-by-Country Report (Form 8975) and Tax Jurisdiction and Constituent Entity Information (Form 8975, Schedule A) are now available on SOI's Tax Stats webpage. The tables present data from the estimated population of corporate and partnership returns filed for Tax Year 2019. Five tables display number of filers, revenues, profit, income taxes, earnings, number of employees, and tangible assets. The first three tables are classified by major geographic region and selected tax jurisdiction; the fourth is classified by major industry group, geographic region, and selected tax jurisdiction; and the fifth is classified by effective tax rate of multinational enterprise subgroups. A sixth table is classified by effective tax rate of multinational enterprise subgroups, major geographic region, and selected tax jurisdiction; the seventh displays number of constituent entities classified by major geographic region, selected tax jurisdiction, and main business activities. (April 2022) Exempt Organizations' Unrelated Business Income Tax, Tax Year 2015 — Because tax-exempt organizations generally operate for charitable or other beneficial purposes, most income that they receive is exempt from tax under the Internal Revenue Code. However, tax-exempt organizations are permitted to engage in income-producing activities that are considered to be unrelated to their exempt purposes. Therefore, income from these activities may be taxable. This study measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' unrelated business income. Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return. (April 2022) Notice of Revised Release Dates — The following release has revised release dates: Tax-Exempt Organizations, Unrelated Business Income Tax, Tax Year 2015 – 4/28/2022. (April 2022) Notice of Revised Release Dates — The following releases have revised release dates: Individual Retirement Arrangement (IRA) Information, Tax Year 2019 – 3/22/2022; Tax-Exempt Organizations, Unrelated Business Income Tax, Tax Year 2015 – 4/19/2022; 2021 IRS Data Book (Publication 55-B) – Pending. (March 2022) Private Foundation (Form 990-PF) Microdata and Tables, Tax Year 2018 — Microdata files and tables based on data from a sample of Tax Year 2018 Return of Private Foundations (Forms 990-PF) filed with the IRS are now available on SOI's Tax Stats webpage. The microdata 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 the 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. (March 2022) 2022 SOI Bulletin, Winter Issue (Publication 1136) — The 2022 SOI Bulletin, Winter Issue (Publication 1136) is now available on SOI's Tax Stats webpage. Articles included in this publication provide data recently available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: Sole Proprietorship Returns, Tax Year 2019; High Income Tax Returns for Tax Year 2018; and Sales of Capital Assets Data Reported on Individual Tax Returns, Tax Years 2013–2015. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (February 2022) Individuals, State Income Tax Percentile Tabulations, Tax Year 2019 — Tables presenting adjusted gross income (AGI) percentiles by State for Tax Year 2019 are now available on SOI's Tax Stats webpage. The data present the number of U.S. individual income tax returns (Forms 1040), total income tax, AGI floor percentiles, average tax rates, and sources of income, by selected descending cumulative percentiles. The data include all 50 States, as well as the District of Columbia. (February 2022) Gift Tax, Filing Year 2020 — One table presenting Filing Year 2020 data from United States Gift (and Generation-Skipping Transfer) Tax Returns (Forms 709), including information on total gifts, deductions, credits, and net tax amounts, is now available on SOI's Tax Stats webpage. Data were collected on the donor and recipient of gifts that exceeded the annual exclusion and are presented by tax status and size of total taxable gifts. (February 2022) Tax-Exempt Bonds, Calendar Year 2018 —Updated tax-exempt bond data for private activity bonds issued in Calendar Year 2018 are now available on Tax Stats. An updated table showing the total Tax-Exempt Government Bonds issued in Calendar Year 2018 are included along with data on the term of issue, purpose, bond size, and uses of bond proceeds. (January 2021) Heavy Highway Vehicle Use Tax, Calendar Year 2021 —A table presenting National-level statistics on the number of Forms 2290, Heavy Highway Vehicle Use Tax Returns, filed electronically by month is now available on SOI's Tax Stats webpage. The updated table includes the number of filings through the third quarter (July through September) of Calendar Year 2021. (December 2021) 2021 Calendar Year Return Projections by State: 2021-2028 (Publication 6149) and Related Historical Data Tables for Calendar Years 2005-2019 —The 2021 update of Calendar Year Return Projections by State (Publication 6149) is now available on SOI's Tax Stats webpage. This annual publication contains multi-year 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 organization 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). To supplement the Publication 6149, a set of historical Excel data tables is also available on the webpage and provides actual selected return data by State for Calendar Years 2005-2019. (December 2021) 2021 Calendar Year Projections for the United States and the IRS Campuses: 2021-2028 (Publication 6186) and Related Historical Data Tables for Calendar Years 2005-2019 —The 2021 update of Calendar Year Projections for the United States and IRS Campuses (Publication 6186) is now available on SOI's Tax Stats webpage. This annual publication presents detailed projections of approximately 50 different types of individual, business, and tax-exempt return types (including Forms 1040, 1120, 941, and 990) to be filed for the U.S. in calendar years (2021-2028) and submitted to IRS Campuses for processing. It also includes projections for the number of returns to be filed by IRS examination class. To supplement Publication 6186, a set of historical Excel data tables is now available on the same webpage that provide the actual volume of individual, business, and tax-exempt organization returns for the United States and IRS processing campuses for Calendar Years 2005-2019. (December 2021) 2021 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) and Related Historical Data Tables for Calendar Years 2005-2019 —The 2021 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) is now available on SOI's Tax Stats webpage. The publication presents multi-year projections (2021-2028) of the number of U.S. Individual Income Tax Return series (Forms 1040) to be filed with the IRS by processing categories important to IRS planning operations, including form types (Forms 1040, 1040-SP, and 1040-SR); 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. To supplement Publication 6187, there is now available a set of historical Excel data tables on the same webpage that provide the actual volume of individual returns filed with the IRS for Calendar Years 2005-2019. (December 2021) Fiscal Year Return Projections for the United States: 2021-2028, Publication 6292 (Fall 2021) —The Fall 2021 issue of Fiscal Year Return Projections for the United States (Publication 6292) is now available on SOI's Tax Stats webpage. This semiannual publication contains United States-level projections of the number of tax returns for Fiscal Years 2021–2028 of approximately 50 different individual, business, and tax-exempt return types (including Forms 1040, 1120, 941, and 990) to be filed by major return categories and by IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic) and actual number of returns filed for FY 2020. (December 2021) 2021 Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (Publication 6961) and Related Historical Data Tables for Calendar Years 2005-2019 —The 2021 Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (Publication 6961) is now available on SOI's Tax Stats webpage. The publication presents multi-year projections (2021-2029) of the number of information and withholding returns to be filed with the IRS by processing categories important to IRS planning operations, including form type and filing medium. Selected forecasts of paper returns are also shown by IRS Processing Campus locations. To supplement Publication 6961, there is now available a set of historical Excel data tables on the same webpage that provide the actual volume of information and withholding documents filed with the IRS for the United States and IRS Campuses by processing categories for Calendar Years 2005-2019. (December 2021) 2021 SOI Bulletin, Fall Issue (Publication 1136) – The 2021 Fall issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Statistics webpage. Articles included in this publication provide data recently available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: Individual Income Tax Shares, Tax Year 2018; Partnership Returns, Tax Year 2019; Global Intangible Low-Taxed Income and the Section 250; and Section 965 Inclusion and Net Tax Liability, Tax Years 2017 and 2018. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (November 2021) Tax Years 2018 and 2019 Information Returns Line Item Estimates (Publication 5385) – The Tax Years 2018 and 2019 Information Returns Line Item Estimates (Publication 5385) is now available on SOI's Tax Stats webpage. provides estimates of frequencies and amounts of the entries on the lines of the forms filed for selected information returns that accompany the Individual SOI complete Report weighted file. The estimates presented here are based on returns filed in the processing year that were sampled statistically and then weighted to estimate the entire tax year. (November 2021) Foreign Recipients of U.S. Income, Tax Year 2019 – Three tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2019, are now available on SOI's Tax Stats webpage. The tables present data from Foreign Person's U.S. Source Income Subject to Withholding (Form 1042-S). Tables 1 and 2 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. Table 3 presents data 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. Data are available by selected income types. (October 2021) Tax‐Exempt Bonds, Calendar Year 2018 – Updated tax‐exempt bond data for governmental bonds issued in Calendar Year 2018 are now available on SOI's Tax Stats webpage. The tables show data from Information Return for Tax-Exempt Governmental Bonds (Form 8038-G) on the term of issue, purpose, bond size, and uses of bond proceeds. (October 2021) International Boycott Study, Tax Year 2019 - A new table presenting data from International Boycott Report (Form 5713) for Tax Year 2019 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. (October 2021) Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Calendar Year 2018 – A table presenting data from Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Form 8288-A) for Calendar Year 2018 is now available on SOI's Tax Stats webpage. The table provides the number of Forms 8288-A filed, the sales price of U.S. real property interests, and Federal income tax withheld, by country of residence of foreign persons. (October 2021) Estate Tax Data, Filing Year 2020 – Three statistical tables presenting data from United States Estate (and Generation-Skipping Transfer) Tax Return (Form 706) for Filing Year 2020 are now available on SOI's Tax Stats webpage. Due to 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 contains data from estate tax returns filed in 2020, by tax status and size of gross estate. Table 2 includes data from estate tax returns filed in 2020, by State of residence. Table 3 provides data from estate tax returns filed in 2020, by gross charitable bequests and State of residence. (October 2021) Program Documentation: Data Items by Forms and Schedules, Program Year 2020 (Publication 5384) – This publication 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 2020 studies. It is organized in 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 publication will vary somewhat from year to year. (September 2021) Mid-July Filing Season Statistics for Individuals, Tax Year 2020 - A table providing data collected from U. S. Individual Income Tax Returns (Forms 1040) filed and processed through July 29, 2021, for Tax Year 2020 is now available on SOI's Tax Stats webpage. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income. The Treasury Department and the Internal Revenue Service, in response to the COVID-19 Outbreak, extended the filing deadline to May 17, 2021. (September 2021) Nonprofit Charitable and Other Tax-Exempt Organizations, Tax Year 2018 - Four tables containing data from SOI's Tax Year 2018 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 Return of Organization Exempt from Income Tax (Form 990) and the corresponding short form (Form 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. (August 2021) Federal Excise Taxes, Fiscal Year 2020 - The 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 with Fiscal Year 2020 data and is now available on SOI's Tax Stats Web page. Federal excise tax data are available beginning from Fiscal Year 1999. (August 2021) 2021 SOI Bulletin, Summer Issue (Publication 1136) - The 2021 Summer issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Stats Web page. This issue is dedicated to the 40th Anniversary of the SOI Bulletin which was introduced in 1981. The report includes four articles, each of which is reprinted from the first year of the previous four decades: Individual Income Tax Returns Preliminary Income, Deduction, and Residential Energy Credit Statistics for 1979 (Summer 1981); Corporation Income Tax Returns, 1988 (Fall 1991); Sales of Capital Assets Reported on Individual Income Tax Returns, 1997 (Summer 2001), and 2008 Gifts (Spring 2011). (August 2021) Notice of Revised Release Dates - The following releases have revised release dates: Individuals High-Income Returns Study, Tax Year 2018 - 10/26/2021; Bonds, Tax-Exempt Governmental and Private Activity, Tax year 2018 - 10/28/2021; Corporations, Transition Tax, Tax Year 2017-2018 - 11/25/2021; Individuals, Gift Tax, Tax Year 2020 - 12/30/2021. (August 2021) Individual Income Tax Returns, Filing Season Statistics, Tax Year 2020 — A table providing data collected from U. S. Individual Income Tax Returns (Forms 1040) filed and processed through July 1, 2021, for Tax Year 2020 is now available on SOI's Tax Stats Web page. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income. The Treasury Department and the Internal Revenue Service, in response to the COVID-19 Outbreak, extended the filing deadline to May 17, 2021. (August 2021) Tax‐Exempt Organization Excise Taxes, Calendar Year 2020 — A table presenting Calendar Year 2020 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 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code (Form 4720). (July 2021) Tax on Base Erosion Payments (BEAT), Tax Year 2018 — A new table presenting data from Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts (Form 8991) is now available on SOI's Tax Stats Web page. The table presents data from the estimated population of corporate tax returns filed for Tax Year 2018. The table displays the number of filers, aggregate base erosion tax benefit, total deductions, modified taxable income, regular tax liability adjusted, base erosion minimum tax amount, and select data items from Schedule A and Schedule B. The table is classified by industrial sector. (July 2021) Global Intangible Low-Tax Income (GILTI) Statistics, Tax Year 2018 — Tables presenting statistics for corporations that filed a U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) (Form 8992) are now available on SOI's Tax Stats Web page. Table 1 includes statistics on GILTI components (i.e., tested income (loss), interest expense) by size of assets of the parent corporation. Table 2 includes statistics by sector and selected major industry of the parent corporation. This is the first year of this biennial study of U.S. shareholders' calculation of the amount of a GILTI inclusion and related information. (July 2021) Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI), Tax Year 2018 — Tables presenting statistics for Tax Year 2018 Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI), are now available on SOI's Tax Stats Web page. This first-year biennial study provides data on U.S. corporations' FDII and GILTI deductions under Internal Revenue Code section 250 and its related regulations. Table 1 contains statistics on selected items from Form 8993 by type of deduction claimed. Table 2 contains statistics on selected items by industrial sector of the corporation. (July 2021) Heavy Highway Vehicle Use Tax Return, Calendar Year 2021 — A table presenting statistics on the number of electronically filed Heavy Highway Vehicle Use Tax Returns (Forms 2290) by month at the national level is now available on SOI's Tax Stats Web page. The updated table includes the number of filings for the first quarter, January through March, of Calendar Year 2021. (July 2021) Transactions of Foreign-Owned Corporations, Tax Year 2018 — Data tables and Line Item Counts presenting statistics from Information Return of a Foreign Owned Corporation (Form 5472) filed with the IRS for Tax Year 2018 are now available on SOI's Tax Stats Web page. Table 1 includes statistics for financial transactions (such as stock purchases or interest payments) between corporations and related foreign persons classified 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. The Line Item Counts include foreign-owned domestic corporations with total receipts of $500 million or more and who filed Form 5472 with their income tax returns. The Line Item Counts include line counts and data amounts collected from Form 5472. (July 2021) Fiscal Year Return Projections for the United States: 2021-2028, Publication 6292 (Spring 2021) — The Spring 2021 issue of Fiscal Year Return Projections for the United States (Publication 6292) is now available on SOI's Tax Stats Web page. This semiannual publication contains United States-level projections for Fiscal Years 2021–2028 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by major return categories, including selected detail by IRS business operating divisions. There are also additional details by medium of filing (paper versus electronic) and actual number of returns filed for FY 2020. (July 2021) Withholding on Foreign Recipients of U.S. Income, Tax Year 2018 — One new table presenting information from Foreign Partner's Information Statement of Section 1446 Withholding Tax (Form 8805) is now available on SOI's Tax Stats Web page. The table, Foreign Recipients of U.S.-Source Partnership Income, Tax Year 2018, provides data by country of residence on the number of Forms 8805 filed, taxable income (or loss) allocable to foreign partners (income less loss, income, and loss), and U.S. tax withheld. (July 2021) Form W-2 Tabulations, Tax Year 2018 — Statistical tables related to the Wage and Tax Statement (Form W-2) for Tax Years 2008–2017 have been updated with data for Tax Year 2018 and 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. (July 2021) 2018 Corporation Income Tax Returns Complete Report (Publication 16) — The 2018 Corporation Income Tax Returns Complete Report (Publication 16) is now available on SOI's Tax Stats Web page. The report presents statistics from U.S. Corporation Income Tax Returns (Forms 1120) and provides comprehensive data on corporation income tax returns with accounting periods ending July 2018 through June 2019. Statistics are presented by industry, asset size, business receipts size, tax form type, and other selected classifiers. Separate tabulations of data reported on U.S. Income Tax Return for an S Corporation (Form 1120S) are also included. (July 2021) 2018 Corporation Income Tax Returns Line Item Estimates (Publication 5108) — The 2018 Corporation Income Tax Returns Line Item Estimates (Publication 2018) is now available on SOI's Tax Stats Web page. The publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with corporation tax returns as shown in the 2018 Statistics of Income (SOI) Corporation Income Tax Return Complete Report (Publication 16). Publication 5108 also contains corresponding population estimates of dollar amounts recorded on those lines (as applicable). Tax Year 2008 is the first year of availability for these data. (July 2021) Foreign-Controlled Domestic Corporations, Tax Year 2018 — Tables for the Tax Year 2018 Foreign-Controlled Domestic Corporation study are now available on SOI's Tax Stats Web page. The tables, based on data from the Form 1120 series, include balance sheet, income statement, and tax-related data for domestic corporations with 50-percent-or-more stock ownership by a single foreign "person." The data are classified by industry group, country, and age of the corporations. For Tax Year 2018, there were 130,000 tax returns for Foreign Controlled Domestic Corporations. These returns reported $15.0 trillion of assets and $6.4 trillion of receipts. Manufacturers reported $2.9 trillion of receipts and domestic companies with Japanese owners had $1.0 trillion of receipts. Of the total, 53,000 returns had a net income for the year amounting to $370 billion. FCDCs reported $247 billion of taxable income, $38 billion of total income tax after credits, and accounted for 2 percent of all corporation returns. These corporations reported 14 percent of the assets and 18 percent of the receipts. (June 2021) Third Round Economic Impact Payments Statistics — The Coronavirus Response and Relief Supplemental Appropriations Act Third Round Economic Impact Payment data are now available on SOI's Tax Stats Web page. The American Rescue Plan Act enacted in March 2021, created a third round of advance cash payment to individuals. These tabulations provide data on the Third Round Economic Impact Payments by Adjusted Gross Income, State, and Marital Status through early June 2021. (June 2021) 2020 IRS Data Book (Publication 55-B) — Statistics of Income has released the Internal Revenue Service (IRS) 2020 Data Book. This publication provides a snapshot of agency activities for Fiscal Year 2020; Oct. 1, 2019, to Sept. 30, 2020. 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. (June 2021) Exempt Organization Financial Data, Calendar Year 2020 — Three new extracts of tax-exempt organization financial data for Calendar Year (CY) 2020 are now available on IRS's Tax Statistics Web page. These annual extracts contain selected financial data from Forms 990 (Return of Organization Exempt from Income Tax), Forms 990-EZ (Short Form Return of Organization Exempt from Income Tax), and Forms 990-PF (Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation) processed for program administrative purposes during Calendar Year 2020.. The data are in Microsoft Excel. Supporting documentation is also available. (June 2021) 2020 IRS Research Bulletin (Publication 1500) — The 2020 IRS Research Bulletin (Publication 1500) is now available on SOI's Tax Statistics Web page. The current edition features selected papers from the 10th annual IRS-Tax Policy Center Joint Research Conference on Tax Administration held virtually on June 18, 2020. The topics covered in the papers focus on behavior responses to audits, new insights on taxpayer behavior, advances in taxpayer service, and doing more with less. This volume will enable IRS executives, managers, employees, stakeholders, and tax administrators elsewhere to stay abreast of the latest trends and research findings affecting tax administration. (May 2021) Personal Wealth, 2016 — Six tables presenting data from the information reported on United States Estate (and Generation Skipping Transfer) Tax Returns (Form 706) are now available on SOI's Tax Statistics Web page. These tables detail the type of property by size of net worth, age of wealth holder, and net worth and selected assets by State of residence of individuals whose personal wealth was at least equal to the estate tax filing threshold of $5.45 million and who were required to file Form 706 in 2016. This triennial study is based on the Estate Multiplier technique and estimates the wealth of the living population. (May 2021) 2021 SOI Bulletin, Spring Issue (Publication 1136) —The 2021 Spring issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Statistics Web page. Articles included in this publication provide data recently available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: Sole Proprietorship Returns, Tax Year 2018; Individual Noncash Charitable Contributions, Tax Year 2018; and Personal Wealth, 2016. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (May 2021) Individual Income Tax Returns, Preliminary Data, Tax Year 2019 — A table providing preliminary data from individual income tax returns for Tax Year 2019 is now available on SOI's Tax Statistics 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 2020 and then weighted to represent a full year of tax data. (May 2021) State and County Migration Data, 2018-2019 — The State- and county-level migration data for 2018-2019 for the United States are now available on SOI's Tax Statistics Web page. 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). For the 2018-2019 data, the disclosure protection procedures were changed at the State and county level. (May 2021) Notice of Revised Release Date — The 2020 IRS Data Book (Publication 55-B) – Pending. (May 2021) Corporations, Multinational Enterprise (Form 8975/8975, Schedule A) Study, Tax Year 2018 —Seven new tables presenting data from Country-by-Country Report (Form 8975) and Tax Jurisdiction and Constituent Entity Information (Form 8975, Schedule A) are now available on SOI's Tax Stats Web page. The tables present data from the estimated population of corporate and partnership returns filed for Tax Year 2018. Five tables display the number of filers, revenues, profit, income taxes, earnings, number of employees, and tangible assets. The first three tables are classified by major geographic region and selected tax jurisdiction; the fourth is classified by major industry group, geographic region, and selected tax jurisdiction; and the fifth is classified by effective tax rate of multinational enterprise subgroups. A sixth table is classified by effective tax rate of multinational enterprise subgroups, major geographic region, and selected tax jurisdiction; the seventh displays number of constituent entities classified by major geographic region, selected tax jurisdiction, and main business activities. (March 2021) Gift Tax, Filing Year 2019 — One table presenting Filing Year 2019 data from United States Gift (and Generation-Skipping Transfer) Tax Returns (Form 709), including information on total gifts, deductions, credits, and net tax amounts, is now available on IRS's Tax Stats Web page. Data were collected on the donor and recipient of gifts that exceeded the annual exclusion and are presented by tax status and size of total taxable gifts. (March 2021) Private Foundation (Form 990-PF) Microdata and Tables, Tax Year 2017 — Microdata files and tables based on data from a sample of Tax Year 2017 Return of Private Foundations (Forms 990-PF) filed with the IRS are now available on SOI's Tax Stats Web page. The microdata (in ASCII flat files and XML) 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 the 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. (March 2021) Individual Income Tax Returns, Filing Season Statistics, Tax Year 2019 — A table providing data from U.S. Individual Income Tax Returns (Forms 1040) filed and processed through December 31, 2020, for Tax Year 2019 is now available on SOI's Tax Stats Web page. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income. The Treasury Department and the Internal Revenue Service, in response to the COVID-19 Outbreak, extended the filing deadline to July 15, 2020, which impacted the number of returns received by the IRS. In addition, in an effort to protect the safety of IRS employees, many IRS processing sites were closed. Thus, the processing of those returns that were filed was slower than in past years. (March 2021) Notice of Data Revision — The Tax Year 2018 Metropolitan and Micropolitan Statistical Areas file has been revised. The new file now includes metro (core urban population of 50,000 or more) and micro (core urban population of at least 10,000, but less than 50,000) areas that were mistakenly omitted. Additionally, the new file corrects existing areas that contained inaccurate information. (March 2021) Notice of Revised Release Date — The 2020 IRS Data Book (Publication 55-B) – Changed to Pending. (March 2021) U.S. Corporation Returns with a Foreign Tax Credit, Tax Year 2017 - Statistics based on Foreign Tax Credit--Corporations (Form 1118) for Tax Year 2017 returns are now available on SOI's Tax Stats Web page. Table 1, U.S. Corporation Returns with a Foreign Tax Credit, includes statistics for the number of returns, total assets, income, deductions, and taxes paid, accrued or deemed paid. These statistics are available by major and selected minor industries. Table 2 includes statistics for foreign-source gross income, deductions, and taxes paid, accrued, or deemed paid by selected country. (February 2021) 2021 SOI Bulletin, Winter Issue (Publication 1136) - The 2021 Winter issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Stats Web page. Articles included in this publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes an article on "Effects of Forms 1040-X and 1120-X Post-filing Adjustments on SOI Estimates." SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (February 2021) Noncash Charitable Contributions, Tax Year 2018 - Five tables presenting data for all individual income tax returns that reported noncash charitable contributions for Tax Year 2018 on Noncash Charitable Contributions (Form 8283) are now available on SOI's Tax Stats Web page. These tables are also based on data reported on U.S. Individual Income Tax Return (Form 1040) and Itemized Deductions (Schedule A). The data detail the number of returns, number of donations, donor's cost, fair market value, and amount carried to Schedule A. Data are categorized by donation type, donor type, size of adjusted gross income, and donor age. (February 2021) Estate Tax Data, Filing Year 2019 - Three statistical tables presenting data from United States Estate (and Generation-Skipping Transfer) Tax Return (Form 706) for Filing Year 2019 are now available on SOI's Tax Stats Web page. Due to 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 provides data from estate tax returns filed in 2019, by tax status and size of gross estate. Table 2 presents data from estate tax returns filed in 2019, by State of residence. Table 3 includes data from estate tax returns filed in 2019 by gross charitable bequests and State of residence. (February 2021) Calendar Year Return Projections by State: 2020-2027, Publication 6149 (2020 Update) - The 2020 update of Publication 6149 is now available on SOI's Tax Stats Web page. 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). (February 2021) Individual Retirement Arrangement (IRA) Information, Tax Year 2018 - Ten Individual Retirement Arrangement (IRA) tables for Tax Year 2018 are now available on SOI's Tax Stats Web page--including updates to the original eight tables and the addition of two new tables. These tables explore the accumulation and distribution of the various types of IRA plans by taxpayer and are based on information collected from matched samples of U.S. Individual Income Tax Return (Form 1040); IRA Contribution Information (Form 5498) ; and Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Form 1099-R) for Tax Years 2018. Data are presented by number of taxpayers, type of IRA plan, amount of contributions, rollovers, conversions, withdrawals, and end-of-year Fair Market Value. They are disaggregated by type of IRA, adjusted gross income (AGI), age, marital status, gender, and AGI percentile distribution. Seven new CV (coefficients of variation) tables to accompany Tables 1-7 are also now available. (February 2021) Heavy Highway Vehicle Use Tax, Calendar Year 2020 - A table presenting statistics on the number of electronically filed Heavy Highway Vehicle Use Tax Returns (Forms 2290) by month at the National level is now available on SOI's Tax Stats Web page. The updated table includes data for the fourth quarter, October through December, of Calendar Year 2020. (February 2021) Cares Act Economic Impact Payment Statistics, Calendar Year 2020 - The Cares Act Economic Impact Payment data are now available on SOI's Tax Stats Web page. The Coronavirus Aid, Relief, and Economic Security Act (The CARES Act), enacted in March 2020, included one-time cash payments to individuals. These tabulations provide data on the Economic Impact Payments provided through the CARES Act by Adjusted Gross Income, State, and Marital Status. Data on the second round of Economic Impact Payments provided for in Coronavirus Response and Relief Supplemental Appropriations Act of 2021 will be released at a later date. (January 2021) 2018 Partnership Returns Line Item Estimates (Publication 5035) - 2018 Partnership Returns Line Item Estimates (Publication 5035) is now available on SOI's Tax Stats Web page. This publication presents estimates of frequencies of filer entries recorded on the applicable lines of the forms and schedules filed with partnership returns for Tax Year 2018. It also contains corresponding population estimates of dollar amounts recorded on those lines, as applicable. (December 2020) Partnership Returns, Tax Year 2018 - Eight tables containing Tax Year 2018 statistics for partnerships, including statistics on the types of partnerships and specific industrial sectors, are now available on SOI's Tax Stats Web page. The statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. Data are classified by industry and size of total assets. Two historical tables for partnerships (SOI Bulletin Historical Tables 11 and 12) are also now available that have been updated with Tax Year 2018 statistics providing balance sheet and income statement data as well as counts of partnership returns based on size of assets and receipts. (December 2020) Unincorporated Business State and County Data, Tax Year 2018 - Three new State and county tables presenting selected financial information on sole proprietorships and partnerships are now available on SOI's Tax Stats Web page. Sole proprietorships reported their information on Profit or Loss From Business (Form 1040, Schedule C), while partnerships filed U.S. Return of Partnership Income (Form 1065). The State sole proprietorship and partnership data are each classified by 3-digit NAICS subsector or 4-digit NAICS industry group level; the county data, where sole proprietorship and partnership information are combined, are classified by 2-digit sector level. The information is drawn from unedited IRS administrative records for Tax Year 2018. (December 2020) 2020 SOI Bulletin, Fall Issue (Publication 1136) - The 2020 Fall issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Stats Web page. Articles included in this publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: High-Income Tax Returns, Tax Year 2017, and Partnership Returns, Tax Year 2018. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (December 2020) Individual Income Tax Percentile Tabulations, Tax Year 2018 - Tabulations presenting Tax Year 2018 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. (December 2020) Adjusted Gross Income Percentiles by State, Tax Years 2013-2016 and 2018 - Tabulations presenting Tax Years 2013-2016 and 2018 adjusted gross income (AGI) percentiles by State are now available on SOI's Tax Stats Web page. The data present the number of individual income tax returns, total income tax, AGI floor percentiles, average tax rates, and sources of income, by selected descending cumulative percentiles. The data include all 50 States, as well as the District of Columbia. (December 2020) Foreign Recipients of U.S. Income, Tax Year 2018 - Three tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2018, are now available on SOI's Tax Stats Web page. The tables present data from Foreign Person's U.S. Source Income Subject to Withholding (Form 1042-S). Tables 1 and 2 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. Table 3 presents data 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. Data are available by selected income types. (November 2020) International Boycott Study, Tax Year 2018 - A new table presenting data from International Boycott Report (Form 5713) for Tax Year 2018 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 2020) Notice of Data Revision - Two tables in the Country-by-Country Report, Tax Year 2017, have been revised. Table 1B (Major Geographic Region and Selected Tax Jurisdiction with Positive Profit Before Income Tax) and Table 1C (Major Geographic Region and Selected Tax Jurisdiction with Negative or Zero Profit Before Income Tax) have been updated to reflect mislabeled headings. In both tables, Jamaica was mislabeled as Mexico and Mexico was mislabeled as Nicaragua. Both tables have been corrected with the appropriate headers. (November 2020) 2020 Calendar Year Projections for the United States and IRS Campuses: 2020-2027 (Publication 6186) Update - The 2020 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 filled with the IRS for Calendar Years 2020 through 2027. The publication contains detailed projections by approximately 50 different individual, business, and tax-exempt return types, filing mediums (paper versus electronic), and IRS Processing Campus locations. It also includes the U.S.-level return projections by examination classes, paper return projections for the new Forms 1040-SR and 1040-SP, and U.S. and campus-level return projections of the new electronic filing option for Form 1040-X. (November 2020) 2020 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) - The 2020 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) is now available on SOI's Tax Stats Web page. This publication presents multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by categories important to IRS planning operations, including filing medium (paper versus electronic); and other characteristics, such as refund returns. Forecasts are shown at the national level and selected portions are shown by State and IRS Processing Campus locations. This publication is updated annually and incorporates the latest changes in legal, regulatory, administrative, and recent filing experiences. (November 2020) Heavy Highway Vehicle Use Tax, Calendar Year 2020 - A table presenting statistics on the number of electronically filed Heavy Highway Vehicle Use Tax Returns (Forms 2290), by month at the National level, is now available on SOI's Tax Stats Web page. The updated table includes data for the third quarter, July through September, of Calendar Year 2020. (November 2020) 2017 Corporation Income Tax Returns Complete Report (Publication 16) - The 2017 Corporation Income Tax Returns Complete Report (Publication 16) is now available on SOI's Tax Stats Web page. The report presents statistics from U.S. Corporation Income Tax Returns (Forms 1120) and provides comprehensive data on corporation income tax returns with accounting periods ending July 2017 through June 2018. Statistics are presented by industry, asset size, business receipts size, tax form type, and other selected classifiers. Separate tabulations of data reported on U.S. Income Tax Return for an S Corporation (Form 1120S) are also included. (September 2020) 2017 Corporation Income Tax Returns Line Item Estimates (Publication 5108) - The 2017 Corporation Income Tax Returns Line Item Estimates (Publication 5108) is now available on SOI's Tax Stats Web page. The publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with corporation tax returns as shown in the 2017 Statistics of Income (SOI) Corporation Income Tax Return Complete Report (Publication 16). Publication 5108 also includes corresponding population estimates of dollar amounts recorded on those lines (as applicable). Tax Year 2008 is the first year of availability for these data. September 2020) Fiscal Year Return Projections for the United States: 2020–2027, Publication 6292 (Fall 2020) - The Fall 2020 issue of Fiscal Year Return Projections for the United States (Publication 6292) is now available on SOI's Tax Stats Web page. This semiannual publication contains United States-level projections for Fiscal Years 2020–2027 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by major return categories, including selected detail by IRS business operating divisions. There are also additional details by medium of filing (paper versus electronic) and actual number of returns filed for FY 2019. (September 2020) Individual Income Tax Returns with Small Business Income and Losses, Tax Year 2018 - A statistical table providing detailed information about Individual Income Tax Returns with Small Business Income and Losses, Tax Year 2018, is now available on SOI's Tax Stats Web page. This table includes data from individual income tax returns with income from a Profit or Loss From Business (Schedule C), Supplemental Income or Loss (Schedule E) and/or Profit or Loss From Farming (Schedule F). (September 2020) ZIP Code Data, Tax Year 2018 - ZIP Code data tables for Tax Year 2018 are now available on SOI's Tax Stats Web page. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040) by ZIP-Code level geography for approximately 43,000 ZIP Codes across the United States. New items this year include standard deduction items (total, basic, and additional), limited State and local taxes paid, the qualified business income deduction, and the child and other dependent credit. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, ZIP Code Data. (September 2020) County Data, Tax Year 2018 - Tables by county for Tax Year 2018 are now available on SOI's Tax Stats Web page. The data present selected income and tax return items from the U.S. Individual Income Tax Return (Form 1040) broken out by county-level geography for approximately 3,000 counties across the United States. New items this year include Standard deduction items (Total, Basic, and Additional), limited State and local taxes paid, the qualified business income deduction, and the child and other dependent credit. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, County Data. (September 2020) Metropolitan and Micropolitan Data, Tax Year 2018 - Metropolitan and Micropolitan data tables for Tax Year 2018 are now available on SOI's Tax Stats Web page. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040) based on SOI's county data. The information provides for more in-depth 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. New items this year include standard deduction items (total, basic, and additional), limited State and local taxes paid, the qualified business income deduction, and the child and other dependent credit. A documentation guide providing an overview of the data, nature of changes, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, County, Metropolitan and Micropolitan Data. (September 2020) Congressional District Data, Tax Year 2018 - Congressional district data for Tax Year 2018 are now available on SOI's Tax Stats Web page. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040), covering the 435 congressional districts in the 50 States and the District of Columbia. Congressional district boundaries are based on the 116th Congress. New items for this year include standard deduction items (total, basic, and additional), limited State and local taxes paid, the qualified business income deduction, and the child and other dependent credit. A documentation guide, providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included, is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, Congressional District Data. (September 2020) State Data, Tax Year 2018 - State data, which include all 50 States, the District of Columbia, other areas, and newly added Puerto Rico, for Tax Year 2018, are now available on SOI's Tax Stats Web page. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040). New items this year include Standard deduction items (total, basic, and additional), limited State and local taxes paid, the qualified business income deduction, and the child and other dependent credit. A documentation guide providing an overview of the data, nature of changes, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, State Data. (September 2020) Nonfarm Sole Proprietorships, Tax Year 2018 - Tables for Tax Year 2018 nonfarm sole proprietorships 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 Profit or Loss From Business (Sole Proprietorship) (Schedule C, Form 1040) for nonfarm proprietors, classified by industry group. (September 2020) Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses, 2020 (Publication 6961) - The 2020 Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (Publication 6961) is now available on SOI's Tax Stats Web page. The publication presents multi-year projections (Calendar Years 2020–2028) of the number of information and withholding documents to be filed with the IRS by processing categories important to IRS planning operations, including form type and filing medium. Selected forecasts of paper returns are also shown by IRS processing campus locations. (August 2020) Notice of Revised Release Date - Foreign-Controlled Domestic Corporations, Tax Year 2017 – Changed to August 13, 2020. (July 2020) Heavy Highway Vehicle Use Tax, Calendar Year 2020 - A table presenting statistics on the number of electronically filed Heavy Highway Vehicle Use Tax Returns (Forms 2290), by month at the National level, is now available on SOI's Tax Stats Web page. The updated table includes data for the second quarter, April through June, of Calendar Year 2020. (July 2020) 2019 IRS Data Book (Publication 55-B) - Statistics of Income has released the Internal Revenue Service (IRS) 2019 Data Book. This publication provides a snapshot of agency activities for Fiscal Year 2019; Oct. 1, 2018, to Sept. 30, 2019. 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. (June 2020) Estate Tax Data, Calendar Year 2016 (Year-of-Death) and Historical Table 17 Updates - Six tables presenting estate tax data for year-of-death 2016 estate tax decedents are now available on SOI's Tax Stats Web page. These tables include data combined from United States Estate Tax (and Generation-Skipping Transfer) Tax Returns (Form 706) filed in 2016, 2017, and 2018 for the vast majority of estates whose decedents died in Calendar Year 2016 as follows: Estate Tax Returns Filed for 2016 Decedents (three tables—Values for Tax Purposes, by Tax Status and Size of Gross Estate; Date of Death Values, by Tax Status and Size of Gross Estate; and Decedents by State of Residence); Estate Tax Returns Filed for Decedents Making Charitable Bequests, and Recipients of Charitable Bequests, by Sex and Marital Status of Decedent (one table); and Estate Tax Returns Filed for Male and Female 2016 Decedents, by Age and Marital Status of Decedent and Size of Gross Estate (two tables; one for each gender). Historical Table 17, Taxable Estate Tax Returns as a Percentage of Adult Deaths, Selected Years of Death, 1934–2016, has been updated to include the years 2009–2016. This table, which also contains data tabulated from Form 706 (noted above), includes year-of-death data for years that are not available on the Tax Stats Estate Tax Data, by Year of Death Web page, including the total number of adult deaths, the number of taxable estate tax returns as a percentage of adult deaths, total gross estate at death, and the amount of estate tax after credits. (June 2020) Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Calendar Year 2017 - A table presenting information from Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Form 8288-A) for Calendar Year 2017 is now available on SOI's Tax Stats Web page. The table provides data on the number of Forms 8288-A filed, the sales price of U.S. real property interests, and the U.S. tax withheld, by country of residence of foreign persons. (June 2020) Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2017 - One new table presenting information from Foreign Partner's Information Statement of Section 1446 Withholding Tax (Form 8805) is now available on SOI's Tax Stats Web page. The table, Foreign Recipients of U.S.-Source Partnership Income, Tax Year 2017, provides data by country of residence on the number of Forms 8805 filed, taxable income (or loss) allocable to foreign partners (income less loss, income, and loss), and U.S. tax withheld. (June 2020) Late-May Filing Season Statistics for Individuals, Tax Year 2019 - A table providing data collected from individual income tax returns filed and processed through May 21, 2020, for Tax Year 2019 is now available on SOI's Tax Stats Web page. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income. The Treasury Department and the Internal Revenue Service, in response to the COVID-19 Outbreak, extended the filing deadline to July 15, 2020. This impacted the number of returns received by the IRS. In addition, to protect the safety of IRS employees, many IRS processing sites were closed. Thus, the processing of individual tax returns filed for Tax Year 2019 was slower than in past years. (June 2020) Fiscal Year Return Projections for the United States: 2020-2027, Publication 6292 (Spring 2020) - The Spring 2020 issue of Publication 6292 is now available on SOI's Tax Stats Web page. This semiannual publication contains United States-level projections for Fiscal Years 2020–2027 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by major return categories, including selected detail by IRS business operating divisions. There are also additional details by medium of filing (paper versus electronic) and actual number of returns filed for FY 2019. (June 2020) Corporate Foreign Tax Credit Study, Tax Year 2016 - Statistics based on the Foreign Tax Credit, Corporations (Form 1118) for Tax Year 2016 returns are now available on SOI's Tax Stats Web page. Table 1, U.S. Corporation Returns with a Foreign Tax Credit, includes statistics for the number of returns, total assets, income, deductions, and taxes paid, accrued or deemed paid. These statistics are available by major and selected minor industries. (June 2020) Notice of Revised Release Dates IRS Data Book (Publication 55b), Fiscal Year 2019 - Changed to June 29, 2020. High Income Returns Study, Tax Year 2017 - Changed to "Pending." (June 2020) 2019 IRS Research Bulletin (Publication 1500) - The 2019 IRS Research Bulletin is now available on SOI's Tax Stats Web page. The current edition features selected papers from the 9th annual IRS-Tax Policy Center Joint Research Conference on Tax Administration held at the Urban Institute in Washington, DC, on June 20, 2019. The topics covered in the papers focus on estimating the effects of tax administration on compliance, the influence of external factors on compliance, improving the digital taxpayer experience, and understanding the drivers of taxpayer behavior. This volume will enable IRS executives, managers, employees, stakeholders, and tax administrators elsewhere to stay abreast of the latest trends and research findings affecting tax administration. (June 2020) 2020 SOI Bulletin, Spring Issue (Publication 1136) - The 2020 Spring issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Stats Web page. Articles included in this publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes an article on the following topic: Sole Proprietorship Returns, Tax Year 2017. SOI published the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (May 2020) 2016 Corporation Income Tax Returns Line Item Estimates (Publication 5108) - The 2016 Corporation Income Tax Return Line Item Estimates (Publication 5108) is now available on SOI's Tax Stats Web page. The publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with corporation tax returns as shown in the 2016 SOI Corporation Income Tax Return Complete Report (Publication 16). Publication 5108 also includes corresponding population estimates of dollar amounts recorded on those lines (as applicable). Tax Year 2008 is the first year of availability for these data. (May 2020) Exempt Organization Financial Data, Calendar Year 2019 - Two new extracts of tax-exempt organization financial data for Calendar Year (CY) 2019 are now available on SOI's Tax Stats Web page. These annual extracts contain selected financial data from filers of information returns, Return of Organization Exempt from Income Tax, Forms 990 and 990-EZ (short form), processed for program administrative purposes during CY 2019. The data are in Microsoft Excel. Supporting documentation is also available. (May 2020) Tax-Exempt Bonds, Calendar Year 2017 - Updated tax-exempt bond data for both governmental and private activity bonds issued in Calendar Year 2017 are now available on SOI's Tax Stats Web page. An updated table showing the total Tax-Exempt, Taxable Direct Payment, and Tax Credit Bonds issued in Calendar Years 2015, 2016, and 2017 are included along with data on the term of issue, purpose, bond size, and use of bond proceeds. (May 2020) 2016 Corporation Income Tax Returns Complete Report (Publication 16) - The 2016 Corporation Income Tax Returns Complete Report (Publication 16) is now available on SOI's Tax Stats Web page. The report presents statistics from U.S. Corporation Income Tax Returns (Forms 1120) and provides comprehensive data on corporation income tax returns with accounting periods ending July 2016 through June 2017. Statistics are presented by industry, asset size, business receipts size, tax form type, and other selected classifiers. Separate tabulations of data reported on U.S. Income Tax Return for an S Corporation (Form 1120-S) are also included. (May 2020) Form W-2 Tabulations, Tax Years 2008–2017, and Notice of Data Revisions - Statistical tables related to the Form W-2, Wage and Tax Statement, for Tax Years 2008–2017 are now available on SOI's Tax Stats Web page. These tables include detailed information about individual wages, tax withholding, elective deferral contributions, and retirement plan participation of individual income taxpayers. This data release also corrects data discrepancies found in Dependent care benefits for tables 5.A and 6.A for Tax Year 2013. (April 2020) Heavy Highway Vehicles Use Statistical Table, Calendar Year 2020 – A table presenting national statistics on the number of Forms 2290, Heavy Highway Vehicles Use Tax Return, filed electronically by month is now available on SOI's Tax Stats Web page. The updated table includes the number of filings for the first quarter, January through March, of Calendar Year 2020. (April 2020) Foreign-Controlled Domestic Corporations, Tax Year 2016 – Tables for the Tax Year 2016 Foreign-Controlled Domestic Corporation study are now available on SOI's Tax Stats Web page. The tables, based on data from the Form 1120-series, include balance sheet, income statement, and tax-related data for domestic corporations with 50-percent-or-more stock ownership by a single foreign "person." The data are classified by industry group, country, and size and age of the corporations. For Tax Year 2016, there were 120,719 domestic corporation income tax returns filed with the IRS indicating they each had a single foreign entity who owned 50 percent or more of the corporation's stock during the year. These corporations reported $13.4 trillion of assets and produced $5.0 trillion of total receipts. They further reported $191 billion of taxable income and $54 billion of total income tax after credits. Manufacturers produced the most receipts, $2.2 trillion, of any industry. Japanese-owned corporations produced the most receipts, $0.9 trillion, of any country. (March 2020) Effect of IRC Section 965 Transition Tax on Domestic Corporations, Tax Year 2017 – Information on the overall effect of amended IRC section 965 on U.S. corporations is now available on SOI's Tax Stats Web page. Data on the transition tax, from the inclusion of accumulated foreign earnings and profits from specified foreign corporations in taxable income per amended section 965, were compiled from Forms 1120, 1120-L, and 1120-PC filed by U.S. corporations. (March 2020) Individual Income Tax Returns, Mid-November Filing Season Statistics, Tax Year 2018 – A table providing data from individual income tax returns filed through November 21, 2019, for Tax Year 2018 is now available on SOI's Tax Stats Web page. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income (AGI). The data represent nearly all individual income tax returns that the IRS will process in Calendar Year 2019, including any returns filed by the April 15 deadline and granted a 6-month extension. (March 2020) Adjusted Gross Income Percentiles by State, Tax Year 2017 —Tabulations presenting Tax Year 2017 adjusted gross income (AGI) percentiles by State are now available on SOI's Tax Stats Webpage. The data present the number of individual income tax returns, total income tax, AGI floor percentiles, average tax rates, and sources of income, by selected descending cumulative percentiles. The data include all 50 states, as well as the District of Columbia. (March 2020) Integrated Business Data, Tax Years 2014–2015 – Updated Integrated Business Data (IBD) tables are now available on SOI's Tax Stats Web page. The IBD are assembled at the table level from the annual SOI cross-sectional studies of corporations, partnerships, and nonfarm sole proprietorships. The dataset combines data from these types of organizations to enable examination of changes in business composition. Tables 1 and 3 present selected financial data on businesses and have been updated to include data for Tax Years 2014 and 2015. (March 2020) Notice of Revised Release Dates – IRS Data Book (Publication 55b), Fiscal Year 2019 - Changed to "Pending." (March 2020) 2020 Winter SOI Bulletin –The Internal Revenue Service today announced that the Winter 2020 Statistics of Income Bulletin is now available on IRS.gov. The Statistics of Income (SOI) Division produces the online Bulletin quarterly, providing the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue contains an article on the following topic: Individual Foreign-Earned Income and Foreign Tax Credit, Tax Year 2016PDF: For 2016, the total amount of foreign-earned income reported by U.S. taxpayers decreased in real terms by 11.2 percent from 2011 levels of $57.9 billion, to just over $51.4 billion. In contrast, foreign-source gross income reported by U.S. taxpayers increased in real terms by 19.5 percent to $216.7 billion for the year, while the total foreign tax credit claimed grew 14.5 percent to just under $20.1 billion. Unless otherwise stated, the statistics reported in this article are based on data compiled from Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, Form 1116, Foreign Tax Credit, and Form 1040, U.S. Individual Income Tax Return. U.S. taxpayers file these forms with their individual income tax returns to report foreign-earned income and claim the foreign tax credit. SOI Bulletin articles are available for download at IRS.gov/statistics. (February 2020) Heavy Highway Vehicle Use Tax, Calendar Year 2019 – A table presenting statistics on the number of electronically filed Forms 2290, Heavy Highway Vehicle Use Tax Return, by month at the National level is now available on SOI's Tax Stats Web page. The updated table includes data for the fourth quarter, October through December, of Calendar Year 2019. (January 2020)
