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SOI Tax Stats - Special Studies on Individual Tax Return Data

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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:

Data on Salaries and Wages and Business Income, by Gender, Tax Year 2009
Further Analysis of the Distribution of Income and Taxes, 1979-2002
Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004
Accumulation and Distribution of Individual Retirement Arrangements
Selected Itemized Deductions, Schedule A, 1990-2001
Comparing Salaries and Wages of Women Shown on Forms W-2 to Those of Men, 1969-1999
The 400 Individual Income Tax Returns Reporting the Highest Adjusted Gross Income Each Year, 1992-2000
Personal Exemptions and Individual Income Tax Rates, 1913-2002
Income by Gender and Age from Information Returns, 1998
Family Cross-Section File, 1993: Combining Parents and Dependents into Family Units
Individual Noncash Charitable Contributions, 2003, 2004, 2005, 2006, 2007, 2008 and 2009
Farm Proprietorships, 1998-2004
Ninety Years of Individual Income and Tax Statistics, 1916-2005
Individual Income Tax Returns, by Age of Primary Taxpayer, Tax Years 1997 and 2007
Individual Income Tax Returns, by State

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.

Data on Salaries and Wages and Business Income, by Gender, Tax Year 2009 (pdf)
This table contains IRS data classified by gender and size of adjusted gross income (AGI). The data presented are for tax year 2009 and cover: (1) AGI reported on all returns; (2) salaries and wages (distinguishing men and women) as reported on Form W-2 (Wage and Tax Statement); and, (3) the aggregate business income (distinguishing men and women) subject to self-employment tax as reported on Schedule SE (Self-Employment Tax). The business income data include net earnings from sole proprietorships as reported on Schedule C (Profit or Loss from Business), net earnings from farm proprietorships as reported on Schedule F (Profit or Loss from Farming), self-employment income of general and/or limited partners of partnerships, and net earnings for ministers and members of religious orders. Also, included is a break-out between joint and non-joint returns.

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"Further Analysis of the Distribution of Income and Taxes, 1979-2002" with some related Tables 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
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

All Returns: Sources of Income, Adjustments, and Tax Items in Constant 1990 Dollars by Size of Real Adjusted Gross Income
2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990
All Returns: Tax Liability, Tax Credits, and Tax Payments in Constant 1990 Dollars by Size of Real Adjusted Gross Income, Adjusted for Inflation
2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990

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Accumulation and Distribution of Individual Retirement Arrangements, 2004

2004 Article by Victoria L. Bryant, SOI
2001-2002 Article by Victoria L. Bryant and Peter J. Sailer, SOI
2000 Article by Peter J. Sailer, SOI and Sarah E. Nutter, George Mason University

For 2004, taxpayers held $3.3 trillion in individual retirement arrangements (IRAs). Taxpayers made contributions of $48.7 billion to these plans. Additionally, $214.9 billion came into IRAs as rollovers.

Statistical Tables

IRA Plans by Type
2008 2007 2006 2005 2004 2002 2001 2000
Taxpayers with IRA Plans by Size of Adjusted Gross Income
2008 2007 2006 2005 2004 2002 2001 2000
Taxpayers with IRA Plans by Type of Plan and Size of Adjusted Gross Income
2008 2007 2006 2005 2004 2002 2001 2000
Taxpayers with IRA Plans by Filing Status and Gender of Taxpayer
2004 2002 2001 2000
Taxpayers with IRA Plans by Age of Taxpayer
2008 2007 2006 2005 2004 2002 2001 2000
Taxpayers with IRA Plans by Type of Plan and Age of Taxpayer
2002
Taxpayers with Traditional IRA Plans, by Size of Contribution and Age of Taxpayer
2008 2007 2006 2005 2004
Taxpayers with Roth IRA Plans, by Size of Contribution and Age of Taxpayer
2008 2007 2006 2005 2004

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Selected Itemized Deductions, Schedule A, 1990-2001
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

Selected Deductions, 1990-2001

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Comparing Salaries and Wages of Women Shown on Forms W-2 to Those of Men, 1969-1999
Article by Ellen Yau, Kurt Gurka, and Peter Sailer, SOI

From 1969 to 1999 there was a steady increase in the proportion of the salaried workforce represented by women.

Statistical Tables

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The 400 Individual Income Tax Returns Reporting the Highest Adjusted Gross Income Each Year, 1992-2000
Data Release by Michael Parisi and Michael Strudler, SOI

Less than 25 percent of taxpayers appear more than once in the top 400 returns over the last 9 years.

Statistical Tables

Selected Items for Taxpayers with the Top 400 Adjusted Gross Income, 1992-2000

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Personal Exemptions and Individual Income Tax Rates, 1913-2002
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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Income by Gender and Age from Information Returns, 1998
Article by Peter Sailer, Ellen Yau, and Victor Rehula, SOI

For tax year 1998, U.S. taxpayers earned a total of $3.73 trillion in salaries and wages, as reported on Forms W-2 associated with their returns. Of this amount, $2.42 trillion (or 65 percent) were earned by men.

Statistical Tables

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

Table 1 - All Returns: Selected Sources of Income, by Size of Adjusted Gross Income

Table 2 - All Non-dependent Returns: Selected Sources of Income, by Size of Adjusted Gross Income

Table 3 - Returns Filed by Dependents: Selected Sources of Income, by Size of Adjusted Gross Income

Table 7 - All Married Filing Separate Returns: Selected Sources of Income by Size of Adjusted Gross Income

Individual Income Tax Returns (Family Cross-Section file)

Table 4 - Returns Filed by Dependents: Selected Sources of Income, by Size of Adjusted Gross Income

Table 5 - Returns Filed by Dependents: Selected Sources of Income, by Size of Parents Adjusted Gross Income

Table 6 - Returns Filed by Dependents: Selected Sources of Income, by Size of Family Adjusted Gross Income

Table 8 - All Married Filing Separate Returns Combined into Family Returns: Selected Sources of Income, by Size of Combined Adjusted Gross Income

Table 9 - All Returns Combined as Family Returns: Selected Sources of Income, by Size of Family Adjusted Gross Income

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Individual Noncash Charitable Contributions, 2003, 2004, 2005, 2006, 2007, 2008, and 2009

Snapshot of Individual Noncash Charitable Contributions, 2009

2009 Article by Pearson Liddell and Janette Wilson
2008 Article by Pearson Liddell and Janette Wilson
2007 Article by Pearson Liddell and Janette Wilson
2006 Article by Pearson Liddell and Janette Wilson
2005 Article by Janette Wilson, SOI
2004 Article by Janette Wilson and Michael Strudler, SOI
2003 Article by Janette Wilson and Michael Strudler, SOI

For Tax Year 2009, 21.9 million individual taxpayers who itemized deductions reported $31.8 billion in deductions for noncash charitable contributions. Of these taxpayers, 6.7 million reported $28 billion in deductions for charitable contributions on Form 8283, Noncash Charitable Contributions. This form is used by individual taxpayers when the amount of taxpayer deductions for all noncash donations on Schedule A, Itemized Deductions, exceeds $500.

Statistical Tables

2009

2008

2007

2006

2005

2004

2003

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Farm Proprietorships, 1998-2004
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
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
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
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:

Table 1. Individual Income and Tax Data, by State and Size of Adjusted Gross Income, Tax Year 2007

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Page Last Reviewed or Updated: 29-Nov-2012