SOI Tax Stats - SOI Bulletin: Summer 2013


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Statistics of Income (SOI) Bulletin - Summer 2013 PDF (entire publication in PDF)

Featured Articles

Wage Income and Elective Retirement Contributions from Form W-2, 2008–2010 PDF

By Kevin Pierce and Jon Gober

This article presents data from Form W-2 for Tax Years 2008 through 2010. It includes data on wage income, participation in employer-sponsored retirement plans, and retirement contributions.

Excel Tables: Individual Information Return Form W-2 Statistics

Related Link: Individual Information Return Form W-2 Statistics

Sole Proprietorship Returns, 2011 PDF

By Adrian Dungan

For Tax Year 2011, there were approximately 23.4 million individual income tax returns that reported nonfarm sole proprietorship activity, a 1.8-percent increase from 2010. Profits reported on these returns rose to $282.6 billion in 2011, a 5.6-percent increase over 2010.

Excel Tables: 1 XLS, 2 XLS

Related Link: Nonfarm Sole Proprietorship Statistics

Foreign Recipients of U.S. Income, 2010 PDF

By Scott Luttrell

During Calendar Year 2010, foreign persons received $557.8 billion in U.S.-source income, as reported on Form 1042-S. This amount represents a 2.1-percent increase over the amount paid to foreign recipients in 2009. Some $499.8 billion (89.6 percent) of this income was exempt from withholding taxes, up 1.3 percent from the previous year.

Excel Tables: 1 XLS, 2 XLS

Related Link: Foreign Recipients of U.S. Income

Foreign-Controlled Domestic Corporations, 2010 PDF

By James R. Hobbs

Foreign-controlled domestic corporations (FCDCs) accounted for only 1.3 percent of all U.S. corporation income tax returns fi led for Tax Year 2010. However, FCDCs generated $4.1 trillion of total receipts with $11.2 trillion of total assets, accounting for 15.5 percent of the receipts and 14.1 percent of the assets reported on all U.S. corporation income tax returns during the year.

Excel Tables: 1 XLS, 2 XLS, 3 XLS 

Related Link: Foreign-Controlled Domestic Corporations

Corporate Foreign Tax Credit, 2009 PDF

By Nuria E. McGrath

For Tax Year 2009, corporations reported over $93 billion in foreign tax credits, a decrease of 6.5 percent over 2008 (in constant 2009 dollars). Foreign-source taxable income from corporations claiming the foreign tax credit grew 1.2 percent to $417 billion, while the current foreign taxes paid decreased 13.5 percent to $104 billion. Firms in the manufacturing industry accounted for more than two-thirds of the foreign-source taxable income. Together, income earned in the Netherlands, United Kingdom, Luxembourg, Canada, and Bermuda represented 40 percent of the total foreign-source taxable income for 2009.

Excel Tables: 1 XLS, 2 XLS

Related Link: Corporate Foreign Tax Credit

Unrelated Business Income Tax Returns, 2009 PDF

By Jael Jackson

For Tax Year 2009, over 42,000 tax-exempt organizations filed Form 990-T to report unrelated business income, nearly 1 percent more than in 2008. The $9.7 billion in gross unrelated business income reported by tax-exempt organizations represented a 6-percent decrease from the previous year. Total unrelated business income tax liability decreased even more, 22 percent, to $266.4 million.

Excel Tables:

Related Link:

Use of the Empowerment Zone and Renewal Community Employment Credit, Tax Years 1998–2010 PDF

By Craig E. Johnson

Federal empowerment zones (EZ) and renewal communities (RC) are economically distressed geographic areas eligible for temporary tax incentives and other Federal assistance to encourage economic development within those areas. This article examines in detail the use of one such incentive, the empowerment zone and renewal community (EZ/RC) employment credit for Tax Years 1998 through 2010.

Excel Tables:

Related Link:


In the Next Issue

Articles on the following topics are tentatively planned for inclusion in the Fall 2013 issue of the Statistics of Income Bulletin, scheduled to be published in November 2013:

  • Individual Income Tax Returns, Tax Year 2011;
  • Partnership Returns for 2011; and
  •  Accumulation and Distribution of Individual Retirement Arrangements, 2010.

Historical Tables and Appendix