SOI Tax Stats - What's New
Return to the Tax Stats home page
Recent Updates
Issue Year 2010 Municipal Bond Tables—Newly created municipal bond data are now available for taxable direct payment bonds and tax credit bonds issued during Calendar Year 2010. The data include a look at taxable direct payment bonds allowable under the American Recovery and Reinvestment Act of 2009 (ARRA) and The Hiring Initiative to Restore Employment Act of 2010 (HIRE) by type. Data for taxable direct payment bonds allowable under ARRA are also available by purpose, size, and state. Data for tax credit bonds and specified tax credit bonds by issue type are available. Selected state level data are also available for taxable direct payment bonds allowable under the HIRE Act. (December 2012)
2009–2010 International Boycott Tables—Tables presenting statistics for Tax Year 2009 and 2010 from Form 5713, International Boycott Report, are now available. Table 1 includes statistics for the number of returns with requests to participate in a boycott not sanctioned by the United States, the number of requests received and the number of agreements to participate, by requesting country. Table 2 presents the tax consequences, by method and type, for the 2001–2010 studies. (December 2012)
Foreign Recipients of US Income Study, Tax Year 2010—Tables presenting statistics for Tax Year 2010 from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, are now available. The tables include statistics for the number of returns, total income, income subject to withholding, income exempt from withholding, and tax withheld. These data items are available for selected countries. (December 2012)
Corporate Foreign Tax Credit Statistics, Tax Year 2009—Tables presenting statistics for Tax Year 2009 Form 1118, Foreign Tax Credit, are now available. Table 1 includes statistics for the number of returns, total assets, income, deductions, and taxes paid, accrued or deemed paid. These data items are available by major and selected minor industry. Table 3 includes foreign-source gross income, deductions and taxes paid, accrued or deemed paid by country. (December 2012)
2010 Individual Income Tax Estimated Data Line Counts—The 2010 Statistics of Income (SOI) estimated data line counts publication indicates the estimates of frequencies of the entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2010 Individual SOI Complete Report file. It is based on returns that were sampled statistically and then weighted to estimate the entire 2010 Tax Year population. The publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (December 2012)
2000–2009 Corporation Depreciation Data—Tables covering Tax Years 2000 through 2009 for Corporations Claiming Depreciation on the Form 4562 by industrial sector are now available. The data exclude amounts reported on Forms 1120-S, 1120-REIT, and 1120-RIC. (December 2012)
Exempt Organizations' Unrelated Business Income Tax, 2009—Seven tables presenting statistics for Tax Year 2009 from Form 990-T, Exempt Organization Unrelated Business Income Tax Return, are now available. The tables include statistics for the number of returns, gross unrelated business income, deductions, unrelated business taxable income, and total tax of these organizations. The statistics are classified by Internal Revenue Code section, size of gross unrelated business income, size of unrelated business taxable income or deficit, primary unrelated business activity, and type of entity. (December 2012)
Partnership Statistical Tables—Partnership Statistical Tables 16–22, 24, and 25 now present selected information from partnerships reported on Tax Year 2010 forms and schedules, classified by size of total assets. Partnership Statistical Table 23 now presents selected information from partnerships with foreign transactions reported on Tax Year 2010 forms and schedules, classified by selected industrial groups. (December 2012)
2009 Corporation Complete Report—Tables comprising the Tax Year 2009 Corporation Complete Report (Publication 16) are now available in excel format, with individual accompanying text files available in PDF. (December 2012)
2011 Statistics of Income Program Documentation: Data Items by Forms and Schedules—This document that contains the federal tax forms, schedules, and information documents that the Statistics of Income (SOI) Division of the IRS has selected for its Tax Year (TY) 2011 program is now available. It is organized in 3 parts:
- Individual Statistics Branch studies include data related to the Form 1040 Individual income tax return series, as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties.
- The Corporation Statistics Branch studies focus on data collected from the Form 1120 series and SOI’s Partnership program.
- Special Studies Branch programs include data collected for Estate and Gift Taxes, Tax-exempt Organizations, and Tax-Exempt Bonds, as well as information collected for international filers.
Each tax form included in the SOI program is represented in this volume. Due to resource constraints, data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this document will vary somewhat from year to year. The information collected for each SOI project is developed in close collaboration with data users both inside and outside of the government. Most SOI programs are based on stratified samples of returns for which data are collected prior to IRS audits; therefore the data represent information as originally reported by taxpayers. (December 2012)
Exempt Organizations' Unrelated Business Income Tax, 2009—Seven tables presenting statistics for Tax Year 2009 from Forms 990-T, Exempt Organization Unrelated Business Income Tax Returns, are now available. The tables include statistics for the number of returns, gross unrelated business income, deductions, unrelated business taxable income, and total tax of these organizations. The statistics are classified by Internal Revenue Code section, size of gross unrelated business income, size of unrelated business taxable income or deficit, primary unrelated business activity, and type of entity. (December 2012)
2012 Fall SOI Bulletin—Statistics of Income (SOI) has released the 2012 Fall SOI Bulletin. Articles included in the 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:
- Individual Income Tax Returns, 2010
- Partnership Returns, 2010
- Nonprofit Charitable Organizations, 2009
- Transactions Between Large Foreign-Owned Domestic Corporations and Related Foreign Persons, 2008
(November 2012)
Tax Year 2001–2010 Individual Income Tax Return Statistics by Percentiles—Three tables are now available. These updated tables show historical statistics from 2001 through 2010 on income and tax by cumulative percentiles based on numbers of returns. The tables show distributions of adjusted gross income (AGI) and total income tax, as defined for each tax year, by descending and ascending cumulative percentiles of returns in both current and constant dollars. They can be used to make comparisons across cumulative percentile classes beginning with Tax Year 2001. This release including the Tax Year 2010 percentile data were produced using an improved methodology to that of previous SOI releases of percentile data in order to refine the accuracy of the percentile estimates. The data in these tables are based on a modified universe of tax returns. In particular, all individual income tax returns except returns of dependents are now used in the computation whereas previous releases were based on only returns with positive AGI. This change was the result of feedback and recommendations made by users of these statistics who encouraged SOI to assess the utility of the information. The data in the improved tables shown here, while more accurate for the dollar amounts shown, are still very similar in terms of percentages when compared to the data produced under the previous methodology. (November 2012)
Split Interest Trusts (Form 5227) Tables—Eleven tables are now available showing Filing Year 2011 data for split-interest trusts (Form 5227), including charitable remainder unitrusts, charitable remainder annuity trusts, charitable lead trusts, and pooled income funds. The tables cover income streams, asset values, and distribution information. The information is classified by trust type and the end-of-year book value of total assets.” (October 2012)
Fiduciary Income Tax Filing Year 2011 Tables (Form 1041)—Three tables, containing Filing Year 2011 data for income from estates and trusts (Form 1041), are now available. The tables include sources of income and deductions, nationally, and by state. The information is classified by trust type and filing status. (October 2012)
2010 Partnership Returns Line Item Estimates (Publication 5035)—The 2010 Partnership Returns Line Item Estimates (Publication 5035) presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with partnership tax returns. This publication also contains corresponding population estimates of dollar amounts recorded on those lines (as applicable). 2010 is the first year of availability for this data. (October 2012)
Nonprofit charitable and other tax-exempt organizations—Files containing data from Tax Year 2009 filers of Forms 990 and 990-EZ are now available on SOI’s Tax Stats Web pages. Balance sheet, revenue statement, and functional expense data for organizations exempt under IRC sections 501(c)(3) through 501(c)(9) can be found on four tables. Additionally, microdata files and documentation from the SOI sample study of these organizations is now available. (September, 2012)
Private Foundations, Tax Year 2009—Microdata files and tables based on Tax Year 2009 Forms 990-PF sampled for the annual studies of private foundations and charitable trusts are now available. The microdata records contain information on balance sheets and income statements, as well as weights (to estimate the population), for each organization. The tables include estimates for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution requirements for these organizations. Statistics are classified by organization type, operating and grantmaking status, and size of fair market value of total assets. (September 2012)
Data for Calendar Year 2011 from Form 4720—A table showing excise taxes reported by private foundations, charities, and split-interest trusts, for Calendar Year 2011, is now available. The table includes organizational and individual data for total excise taxes, including tax on undistributed income, individual tax on self-dealing, and tax on taxable expenditures, as well as the total number of Forms 4720 filed in 2011. (September 2012)
Issue Year 2010 Tax-Exempt Bond Tables—Updated tax-exempt bond data are now available for both governmental bonds and private activity bonds. The data include a look at issuance by term, type, purpose, and size, as well as by uses of bond proceeds, for bonds issued during Calendar Year 2010. State level data, by bond purpose, are also available for both governmental and private activity bonds. (September 2012)
2012 Summer SOI Bulletin—Statistics of Income (SOI) has released the 2012 Summer SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.
This issue of the SOI Bulletin also includes articles on the following:
- Sole Proprietorship Returns
- Partnership and Sole Proprietorship Data, by Region and State
- Foreign-Controlled Domestic Corporations
- Corporate Foreign Tax Credit
(September 2012)
Publication 1304, Individual Income Tax Returns, 2010—This report contains data for Tax Year 2010 on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications are by tax status, size of adjusted gross income, marital status, age, and type of tax computation. (August 2012)
Data on Salaries and Wages and Business Income, by Gender, Tax Year 2009—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. (June, 2012)
Nonresident Alien Estate Tax Study, Filing Year 2011—Two tables containing Filing Year 2011 data from Forms 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, filed for nonresident aliens are now available. These tables present data from the population of returns filed during 2011, including information regarding total gross estate, assets, deductions to gross estate, credits, and net estate tax for both treaty and non-treaty returns. Data are presented by tax status and size of U.S. gross estate. (June, 2012)
2012 Spring SOI Bulletin—Statistics of Income (SOI) has released the 2012 Spring SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.
This issue of the SOI Bulletin also includes articles on the following:
- Noncash charitable contributions
- Individual retirement arrangements (IRAs)
- Foreign recipients of U.S. income
- Corporate income
- Gift tax returns
- Income and wealth
(May 2012)
Foreign Recipients of U.S. Partnership—Foreign Recipients of U.S. Partnership is updated and now available with data for Tax Year 2009 from Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. The table includes data on the number of returns, total income, income, loss, and tax withheld. These data items are available by country. (May 2012)
2011 IRS Data Book Table 4—The 2011 IRS Data Book Table 4, Number of Returns Filed Electronically, by Type of Return and State, Fiscal Year 2011, has been revised. The number of Individual returns filed online (Column 6) and filed by practitioners (Column 8) have been updated to more accurately reflect filing patterns. (April 2012)
2011 Internal Revenue Service Data Book—The Internal Revenue Service (IRS) today announced the release of the 2011 IRS Data Book, a snapshot of agency activities for fiscal year 2011—Oct. 1, 2010, to Sept. 30, 2011. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others. (March 2012)
Corporation Research Credit, Tax Year 2009—An update of the Corporation Research Credit data now presents data for the 2009 Tax Year. Three figures containing the number of Research Credit filers and corresponding Research Credit amounts have been expanded to include tax years back to 1990. (March 2012)
2012 Statistics of Income Bulletin—This issue of the SOI Bulletin includes articles on the following:
- Preliminary data individual income tax returns
- Individual income tax rates and shares
- Split-interest trusts
- Domestic private foundations
- Unrelated business income tax returns
- Personal wealth
- Projections of federal tax return filings
(March, 2012)
2009 Corporation Source Book—Excel tables as well as compressed file format 2009 Corporation Source Book files are now available. The Source Book presents balance sheet, income statement, tax, and other selected items by size of total assets for all returns with and without net income and with net income only. Data tables are available by industrial sectors, major groups within a sector, and minor industries within a major group. Industry detail is based on the North American Industry Classification System (NAICS). (February 2012)
Return to the Tax Stats home page
