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State-level and County-level Migration Data, 2009–2010—SOI’s 2009–2010 state-level and county-level migration data tables are now available on the Tax Stats website. Migration data for the United States 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 by county for the entire United States and are available for inflows—the number of new residents who moved to a county or state and where they migrated from, and outflows—the number of residents leaving a county or state and where they went. (December, 2011)
Partnerships Study, Tax Year 2009—Eight additional tables presenting data from SOI’s study on Partnerships (Form 1065) are now available on the Tax Stats website. A total of nineteen tables, containing Tax Year 2009 statistics for partnerships, including statistics that focus on types of partnerships and specific industrial sectors, will be available. Also included are data for partnerships that reported foreign transaction data on the Schedule K, Partners’ Distributive Share Items. The statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. The information is classified by industry and size of total assets. (December, 2011)
Corporations Claiming Depreciation on Form 4562—A new table presenting statistics on depreciation from the Tax Year 2008 Corporation SOI Study is now available. The tabulations include corporations other than those filing Forms 1120-S, 1120-REIT, and 1120-RIC and are classified by NAICS industrial sector. (November, 2011)
Partnerships Study, Tax Year 2009—Eleven tables presenting data from SOI’s study on Partnerships (Form 1065) are now available on the Tax Stats website. Tables 15 through 25 present Tax Year 2009 data, by size of total assets, for all partnerships, general partnerships, limited partnerships, and limited liability companies. (November, 2011)
Statistics of Income (SOI) Bulletin, Fall 2011—Four articles from the fall 2011 issue of the Statistics of Income Bulletin (IRS Publication 1136) are now available. The articles feature data on:
- Individual Income Tax Returns, 2009
- Partnership Returns, 2009
- Municipal Bonds, 2009
- Charities and Other Tax-Exempt Organizations, 2008
(November, 2011)
Foreign Tax Credit Study, Tax Year 2008 - Tables presenting statistics for Tax Year 2008 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 2 includes foreign-source gross income, deductions and taxes paid, accrued or deemed paid by country. (October, 2011)
SOI Integrated Business Dataset—The SOI Integrated Business Dataset (IBD) has been updated to include data from tax year 2008. The IBD was assembled at the table level from the annual SOI cross-sectional studies of corporations (C and S corporations), partnerships, and nonfarm sole proprietorships. The dataset combines data from these types of organizations to enable examination of changes in business composition. Table 1 provides totals for each tax year from 1980 to 2008, while Table 3 provides breakouts by Size of Business Receipts. The line item labeled ‘Number of Businesses’ has been re-labeled as ‘Number of Returns’ to eliminate confusion and to match the published source data. (October, 2011)
Fiduciary Income Tax Data, Filing Year 2010—Two tables from SOI’s Filing Year 2010 Fiduciary Income Tax study are now available. The tables, which contain Filing Year 2010 data from Form 1041, U.S. Income Tax Return for Estates and Trusts, include sources of income, deductions, and taxes paid. The information is classified by trust type, as well as tax status and size of total income. (October, 2011)
Exempt Organizations' Unrelated Business Income Tax, 2008—Seven tables presenting statistics for Tax Year 2008 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. (October, 2011)
Tax Year 1986–2009 Individual Income Tax Return Statistics by Selected Descending and Ascending Cumulative Percentiles—Tax Year 1986–2009 individual income tax return statistics by selected descending and ascending cumulative percentiles are now available. These updated tables show historical statistics from 1986 through 2009 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 1986. Table 1 is based on percentiles of returns cumulated downward from the highest income return and shows data for the top 1 percent, 5 percent, 10 percent, 25 percent, and 50 percent of returns with positive amounts of AGI. Table 2 is based on returns cumulated upward from the lowest income returns and shows for the bottom 50 percent, 75 percent, 90 percent, 95 percent, and 99 percent of returns with positive amounts of AGI. (October, 2011)
Foreign Recipients of US Income Study, Tax Year 2009—A table presenting statistics for Tax Year 2009 from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, is now available. The table includes statistics for the number of returns, total income, income by category of income, and tax withheld. These data items are available by selected countries and by selected recipient types. (October, 2011)
Filing Year 2010 Estate Tax Study—Three tables are now available showing Filing Year 2010 data for estate tax returns (Forms 706). One table shows income, deduction, and tax computation data, classified by taxability of return and size of estate. A second table shows selected tax computation data classified by State of residence. A third table, new for Filing Year 2010, shows charitable bequest data classified by State of residence. (October, 2011)
Filing Year 2010 Split-Interest Trusts—Eleven tables are now available showing Filing Year 2010 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, 2011)
Filing Year 2010 Gift Taxes—One table is now available presenting Filing Year 2010 data from Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. This table presents data from a sample of returns filed during 2010, including information regarding total gifts, deductions, credits, and net tax amounts. Data are presented by tax status and size of total taxable gifts. (October, 2011)
SOI County Income data for 2009 is now available—County Income data is based on the addresses reported on individual income tax returns filed with the IRS. The data, which are presented by county (including state totals), are available for Tax Years 1989 through 2009 and include: number of returns, exemptions, adjusted gross income, wages and salaries, dividends, and interest. (September, 2011)
Form 4720 Excise Taxes Table for Calendar Year 2010—The table summarizing excise taxes reported on Forms 4720 is now available. The table contains data taken from the population of Forms 4720 filed in Calendar Year 2010 by private foundations and section 4947(a) trusts; charities and other tax-exempt entities; charitable remainder trusts; and managers, self-dealers, and other disqualified persons. The table includes the total number of returns and total amounts for excise taxes reported on Forms 4720, including taxes on undistributed income, excess business holdings, unrelated taxable income, self-dealing, and excess benefit transactions. (August, 2011)
Statistics of Income (SOI) Bulletin, Summer 2011—Five articles from the summer 2011 issue of the Statistics of Income Bulletin (IRS Publication 1136) are now available. The articles feature data on:
- Sole Proprietorship Returns, 2009
- Foreign-Controlled Domestic Corporations, 2008
- Interest-Charge Domestic International Sales Corporations, 2008
- Corporate Foreign Tax Credit, 2007
- Federal Estate Tax Returns Filed For 2007 Decedents
(August, 2011)
Individual Income Tax Data by State—The Tax Year 2009 update to SOI historical Table 2, Individual Income Tax Data by State, is available on SOI’s Tax Stats website. The table has been expanded to include an additional 21 items. A few of the additional items are total adjustments, educator expenses, self-employed health insurance deduction and the retirement savings contributions credit. Also included in the expanded table are data for tax provisions from the American Recovery and Reinvestment Act of 2009. Examples of these data are refundable education credits and the making work pay and government retiree credits. (August, 2011)
Tax Exempt Bonds Data Issue Year 2009 Forms 8038 and 8038-G—Data for both governmental bonds and private activity bonds are now available on SOI’s Tax Stats website. 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 2009. State level data, by bond purpose, are also available for both governmental and private activity bonds. Separate tables present data for new taxable build America bonds and recovery zone economic development bonds, as well as tax credit bonds, authorized under the American Recovery and Reinvestment Act of 2009 (ARRA). (August, 2011)
Individual Estimated Data Line Counts, Tax Year 2009—The Tax Year 2009 revision of Estimated Data Line Counts for Individual Income Tax Returns (Document 12276) is available on SOI’s Tax Stats website. Document 12276 presents estimates of frequencies and amounts for entries on the lines of forms and schedules filed with individual income tax returns for TY 2009. (August, 2011)
Private Foundations, Tax Year 2008—Microdata files and tables based on Tax Year 2008 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. (August, 2011)
Tax Year 2008 Exempt Organization Data are now available. The microdata contain financial and other information from organizations tax-exempt under Internal Revenue Code (IRC) sections 501(c) (3) through 501(c)(9) that filed either Form 990-EZ or the re-designed Form 990 and accompanying schedules. The tables contain income statement, balance sheet, and expense information classified by IRC section and size of total assets. (August, 2011)
Individual Income Tax Returns Publication 1304 (Complete Report), 2009—The 2009 Individual Income Tax Returns Complete Report is now available in electronic format. The print version will be available in August. The publication includes sections on changes in law, explanation of terms, and the description of the sample, as well as many statistical tabulations. This publication also contains data for tax provisions in the American Recovery and Reinvestment Act of 2009. Tables from Publication 1304 are also available and present data for the number of returns filed, sources of income, exemptions, itemized deductions, and tax computations. Data in the tables are presented by size of adjusted gross income, marital status, age, type of tax computation, and rate at which tax was computed. (August, 2011)
State-level and county-level migration data tables for 2008-2009—Migration data for the United States 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 by county for the entire United States and are available for inflows—the number of new residents who moved to a county or state and where they migrated from, and outflows—the number of residents leaving a county or state and where they went. (July, 2011)
Proposed Tax Year 2010 Forms and Schedules—This document 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) 2010 programs. The specific data items captured for each SOI project are indicated with a red block on facsimiles of the forms and schedules. This is the first time that this document has been made available to the public. (July, 2011)
2008 County Income Data—The data is based on the addresses reported on individual income tax returns filed with the IRS. The data are presented by county (including state totals) and are available for Tax Years 1989 through 2008 and include:
• Number of returns (which approximates the number of households)
• Number of personal exemptions (which approximates the population)
• Adjusted gross income
• Wages and salaries
• Dividends before exclusion
• Interest received
(July, 2011)
Tax Stats Table Wizard—The Statistics of Income Division’s Tax Stats Table Wizard is now available. The Table Wizard allows users to design customized data tables via the web, based on previously tabulated or public-use data in several subject-matter areas, including corporate, individual, foreign, international, exempt, and estate and gift taxes. As new data become available, they will be added to the Table Wizard application. (June, 2011)
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