Return to the Tax Stats home page
• Top 3 Downloads for July 2008
Table 5.—Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year, Tax Years 1986-2005—2002
Table 1.1—Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income, Tax Year 2006—1601
Table 3.4—Returns with Modified Taxable Income [1]: Tax Classified by Both the Marginal Rate and Each Rate at Which Tax Was Computed, Tax Year 2006—1214
Corporation Research Credit, Tax Years 2004-2005 – An update of the Corporation Research Credit, which presented data for the 2003 tax year now includes tax years 2004 and 2005. Sixteen tables that present Form 6765 data for both 2004 and 2005 are available. Twelve of these tables present data on corporations claiming the research credit, including sub-classifications of the type of credit claimed (i.e., Section A – Regular Credit or Section B – Alternative Incremental Credit) and detail on manufacturing subsectors. The eight tables, which offer the breakout between the type of research credit claimed, are new for the 2004 and 2005 tax years. The remaining four new tables include updated data on the excess base limitation and 50% limitation of the Section A – Regular Credit. (September 2008)
Statistics of Income (SOI) Bulletin, Summer 2008 - Six articles from the summer 2008 issue of the Statistics of Income Bulletin (IRS Publication 1136) are now available. The articles present foreign-controlled domestic corporation data for tax year 2005; controlled foreign corporation data for tax year 2004; data on corporations that claimed the foreign tax credit in tax year 2004; partnership and sole proprietorship data for tax years 2002-2005; federal gift tax data for gifts completed in 2005; and data on use of the business credit for research activities between tax years 2001 and 2005. (August 2008)
2004 Personal Wealth Data - Tables that present personal wealth data for 2004 are now available. Five tables show data on the asset portfolio, debts, and net worth of individuals with gross assets of $1.5 million or more. These tables are classified by size of net worth, age and sex. A sixth table presents data for individuals with net worth of $1.5 million or more, classified by state of residence. For the first time, tables include hyperlinks to definitions and additional information for selected terms. (August 2008)
Domestic Private Foundations and Charitable Trusts, 2005 - Four tables that present statistics for tax year 2005 from Forms 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation), are now available. The tables include statistics 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 2008)
Exempt Organizations, 2005 - Four tables that present statistics for tax year 2005 from Forms 990 and 990-EZ, Return of Organization Exempt From Income Tax, are now available. The tables include statistics for number of returns, income statement and balance sheet items, and functional expenditures. Statistics are classified by exempt subsection code and size of total assets. (August 2008)
Exempt Organization Microdata Files, 2005 - Microdata files and documentation for the tax year 2005 studies of Domestic Private Foundations and Charitable Trusts and Nonprofit Charitable and Other Tax-Exempt Organizations are now available. Sample data for these studies come from the Form 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation), and Form 990, Return of Organization Exempt From Income Tax, respectively. The Form 990-PF file contains 11,767 records, including 8,155 returns filed by domestic private foundations that were selected for the SOI sample; the population of returns filed by nonexempt charitable trusts is also included. The Form 990 study sample includes 15,862 organizations exempt under Internal Revenue Code section 501(c)(3) and 6,890 501(c)(4)-(9) organizations. Sampling rates for both studies study ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain most financial information reported on Forms 990 and 990-PF, as well as weights (to estimate the population), for each organization. (August 2008)
First-Time Release of Tax Year 2006 Individual Income Tax Return Statistics by Cumulative Percentiles Based on Income Size and State - The first annual IRS release of tax year 2006 individual income tax return statistics by selected descending cumulative percentiles classified by state is now available. This table shows statistics on income and tax by cumulative percentiles based on numbers of returns filed for each state and the District of Columbia. The information includes distributions of adjusted gross income (AGI) and total income tax by descending cumulative percentiles of returns for the top 1 percent, 5 percent, 10 percent, 25 percent, and 50 percent of returns with positive amounts of AGI. The table was compiled from the master file of tax year 2006 income tax returns that were filed and processed by the IRS during calendar year 2007. Returns for prior years processed during calendar year 2007 were not included in this tabulation. Tax year 2006 is the only year that percentile data by state are available. Similar data for tax year 2007 are planned for release in the summer 2009.
July 2008
Tax-Exempt Bonds, 2006 - Ten tables presenting statistics for tax-exempt Governmental and private activity bonds issued in 2006 are now available. These data are compiled from the Forms 8038-G, Information Return for Tax-Exempt Governmental Obligations, and Forms 8038, Information Return for Tax-Exempt Private Activity Bonds, filed with the IRS. The tables include aggregated statistics classified by bond purpose, entire issue price, and state of issue.
(July 2008)
Controlled Foreign Corporations Data for Filing Year 2004 Now Available. Data tables include number, assets, receipts, earnings, taxes, distributions, Subpart F income, and related party transactions classified by selected NAICS industrial sector, selected country of incorporation, and selected country of incorporation and NAICS industrial sector.
(July 2008)
Tax Year 1986-2006 Individual Income Tax Return Statistics by Selected Descending and Ascending Cumulative Percentiles: Tax Year 1986-2006 individual income tax return statistics by selected descending and ascending cumulative percentiles are now available. These updated tables show historical statistics from 1986 through 2006 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. (July 2008)
Individual Income Tax Returns, 2006 - Publication 1304, Statistics of Income—2006, Individual Income Tax Returns, is now available in electronic format. The print version will be available in July. The publication includes sections on changes in law, explanation of terms, and the description of the sample, as well as many statistical tabulations. 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, type of tax computation, and rate at which tax was computed. Tables classified by the age of the taxpayer have been introduced for the first time as part of planned innovations to the content and scope of this publication.
(July 2008)
Individual Income Tax Return Statistics by Geographic Area – Updated statistics from individual income tax returns classified by geographic area are now available. County Income Data for Tax Year 2006 include total and selected sources of income, as well as the number of returns and personal exemptions, and are presented by county and State. Statistics for Tax Years 1989 through 2005 are also available. County-to-County Migration Data for Filing Years 2006-2007 include income items and the number of returns and personal exemptions. Data present migration patterns by county for the entire United States, including inflows and outflows. Data are also available for Filing Years 1984 through 2006. State-to-State Migration Data for Filing Years 2006-2007 also include income items, number of returns, and personal exemptions. Data present migration patterns, by State, for the entire United States. Data are also available for Filing Years 1989 through 2006. All statistics are based on addresses shown on the population of returns from the IRS Individual Master File. Examples of income and migration statistics are available free of charge, and complete statistics are available for purchase.
(July 2008)
Statistics of Income (SOI) Bulletin, Spring 2008 – Seven articles from the spring 2008 issue of the Statistics of Income Bulletin (IRS Publication 1136) are now available. The articles present preliminary individual income tax data for tax year 2006; high-income individual tax data for tax year 2005; non-cash charitable contributions data for tax year 2005; data on Individual Retirement Arrangements for tax year 2004; data on repatriation of funds by U.S. corporations due to the one-time received dividend deduction; federal estate tax data for year-of-death 2004; and data on taxable Real Estate Investment Trust subsidiaries for 2004.
(May 2008)
2005 Corporation Complete Report Now Available. Data tables included in the 2005 Corporation Complete Report are available. This report presents data on corporation income tax returns with accounting periods that ended July 2005 through June 2006. Data have been classified in various ways, including by form type, industry, size of total assets, and size of business receipts. A separate section of the publication presents data tables for S corporations. Supporting text is also available, including an introduction that highlights changes, an explanation of terms, description of the sample, and changes in the law.
(April 2008)
FY 2007 IRS Data Book Now Available – The fiscal year 2007 issue of the IRS Data Book is now available in electronic format. The report describes activities conducted by the IRS from October 1, 2006, through September 30, 2007, and includes information about returns filed and taxes collected, enforcement, taxpayer assistance and the IRS budget and workforce. (March 2008)
Early Release of Preliminary Data, Individual Income Tax Returns, 2006 – A data release that provides preliminary data for individual income tax returns filed for tax year 2006 is now available in electronic format from the Statistics of Income Division. Some highlights from the release, which will also appear in the spring issue of the Statistics of Income Bulletin (Publication 1136), show that for tax year 2006, taxpayers filed 138.4 million U.S. individual income tax returns, an increase of 2.9 percent from the 134.5 million returns filed for 2005. In addition, Adjusted Gross Income (AGI) increased from the previous year by 8.4 percent to $8.0 trillion for 2006. Taxable income increased 9.0 percent to $5.6 trillion; the alternative minimum tax rose 21.3 percent to $19.3 billion; total income tax increased by 10.6 percent to $1.0 trillion; and total tax liability rose by 10.3 percent to $1.1 trillion. (March 2008)
Return to the Tax Stats home page
|
