SOI tax stats - Special studies on individual tax return data

 

In addition to the annual studies on individual tax return data, there are also non-recurring studies for which we produce bulletin articles, statistical tables, and papers. Below is an index of these articles:

All tables are available as Microsoft Excel® files. A free Excel Viewer is available for download, if needed.

All bulletin articles and papers are available as PDF files. A free Adobe® Reader is available for download, if needed.

Further Analysis of the Distribution of Income and Taxes, 1979-2002 PDF with some related Tables XLS Paper by Michael Strudler and Tom Petska, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP

In this analysis, we examine changes in the income distribution and tax burdens between 1979-1999 including the effects of Federal income and Social Security payroll taxes on the after-tax distribution of income. In addition to analysis of the basic data, we estimate Lorenz curves and Gini coefficients to see how income inequalities have changed over time.

Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004 PDF

Data Release by Michael Strudler and Michael Parisi, SOI

For Tax Year 2004, some 132.2 million returns were filed, a 16.3 percent increase from the 113.7 million returns filed for 1990. The number of returns for all size classes with real adjusted gross income above $100,000 increased by 83.5 percent.

Statistical tables

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Selected Itemized Deductions, Schedule A, 1990-2001 PDF

Data Release by Jason Walters and Victor Rehula, SOI

Itemized deductions (after limitations) claimed on Schedule A have increased significantly over the last decade from $458.5 billion to $884.5 billion.

Statistical tables

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Personal Exemptions and Individual Income Tax Rates, 1913-2002 PDF

Data Release by Bob Wilson

Of all the sources of Federal revenue, the individual income tax is the most productive, accounting for over half of total Federal tax collections.

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Family Cross-Section File, 1993: Combining Parents and Dependents into Family Units PDF

Article by Michael E. Weber

Data from the 1993 Statistics of Income Individual File show that, of the nearly 115 million returns filed for that Tax Year, over 9 million were filed by dependents of other taxpayers. Over 7 million of these had Adjusted Gross Income of less than $5,000, representing almost half of the returns in this category.

Statistical tables

Individual Income Tax Returns (Individual file)

Individual Income Tax Returns (Family Cross-Section file)

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Farm Proprietorships, 1998-2004 PDF

Article by Kevin Pierce and Mary Jezek, SOI

Over 20 years has passed since detailed information on farm sole proprietorships has been published. The present study was initiated to provide data on the characteristics of farm proprietorships from Tax Year 1998-2004. Overall, the number of returns with farm proprietorships decreased slightly over this period to approximately 2.0 million returns for 2004, representing a 4.5-percent decline from 1998.

Statistical tables

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Ninety Years of Individual Income and Tax Statistics, 1916-2005 PDF

Article by Scott Hollenbeck and Maureen Keenan Kahr, SOI

Since 1916, the Internal Revenue Service (IRS) has been publishing income and tax statistics based on information reported on Federal tax returns filed by U.S. individual taxpayers. These publicly available, annual Statistics of Income (SOI) reports were created shortly after enactment of the modern income tax in 1913.

Statistical tables

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Individual Income Tax Returns, by Age of Primary Taxpayer, Tax Years 1997 and 2007 PDF

Article by Jeff Curry and Jonathan Dent, SOI

Individual income taxpayers filed approximately 143 million returns in 2007, a 16.8-percent increase from the 122.4 million returns filed in 1997. Taxpayers whose ages were 35 to 44 filed the most returns in 1997 and 2007, with 27.1 million returns filed by the age group in both years. This age group also accounted for the largest percentage of adjusted gross income (AGI) in 1997, representing 26.6 percent of total AGI claimed in this year.

Statistical tables

1997:

2007:

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Individual Income Tax Returns, by State, 2007 PDF

Article by Taquesha Cain, SOI

For Tax Year 2007, there were approximately 142.2 million individual income tax returns, excluding the additional tax returns filed solely for the economic stimulus payment. The adjusted gross income (AGI) reported on these returns totaled slightly less than $8.7 trillion.

Statistical table:

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Individual Tax Returns Filed by Dependents, 1987-2011 PDF

Article by Adrian Dungan and Michael Parisi, SOI

The goal of this article is to help customers, who use individual tax data published in Statistics of Income’s annual publications, separate the data collected from tax returns filed by dependents (dependent returns) from the data collected from all individual tax returns. Prior to the Tax Reform Act of 1986 (TRA86), all taxpayers received the benefit of taking a personal exemption, including those claimed as a dependent on another person’s tax return. Separating tax returns filed by dependents from all returns claiming a personal exemption would be difficult to determine for years prior to TRA86. For that reason, the figures and tables in this article include only post-1986 tax data.


Individual Income Tax Return Data, Form 1040, Schedule E, Partnerships and S Corporations Net Income (Less Loss), Tax Years 2000–2020 OneSheet PDF

Statistical table:

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