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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
Foreign Recipients of US Income Study, 2005 Tax Year – Two tables presenting statistics for Tax Year 2005 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, income by category of income, and tax withheld. These data items are available by selected countries and by selected recipient types.(December 2008)
Statistics of Income (SOI) Bulletin, Fall 2008 – Seven articles from the fall 2008 issue of the Statistics of Income Bulletin (IRS Publication 1136) are now available. The articles present individual income tax data for tax year 2006; sole proprietorship data for tax year 2006; partnership data for tax year 2006; data on transactions between large foreign-owned domestic corporations and related foreign persons; tax-exempt governmental and private activity bonds for calendar year 2006; charity and other tax-exempt organization data for tax year 2005; and U.S. personal wealth data for 2004. (November 2008)
Estate Tax Study, 2007 Filing Year – Two tables presenting statistics for Filing Year 2007 from Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return , are now available. The tables include statistics for the number of returns, assets, deductions, estate tax, and tax credits, by tax status and size of gross estate. They also include selected items by State. (October 2008)
Gift Tax Returns, 2007 Filing Year—Statistics collected from Forms 709, United States Gift (and Generation-Skipping Transfer) Tax Returns, filed in 2007 are now available. The table includes information total and taxable gift amounts, deductions, credits and applicable taxes. Statistics are broken down by tax status of return and size of taxable gifts. (October 2008)
Split-Interest Trust Study, 2007 Filing Year – Nine tables presenting statistics for Filing Year 2007 from Forms 5227, Split-Interest Trust Information Returns, are now available. The tables include statistics for the number of returns, distribution amounts, and book values of assets and liabilities for all trust types. They also include accumulation information for charitable remainder unitrusts and annuity trusts. (October 2008)
Fiduciary Income Tax Study, 2007 Filing Year– Two tables presenting statistics for Filing Year 2007 from Forms 1041, Fiduciary Income Tax Returns, are now available. The tables include statistics for the number of returns, income amount, and deduction amounts, classified by both total income and entity type. (October 2008)
IRS Document 6186, Fall 2008—This publication contains multi-year projections of the number of tax returns to be filed with the IRS by the calendar year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS processing campus location. (October 2008)
Exempt Organizations' Unrelated Business Income Tax, 2005—Seven tables presenting statistics for Tax Year 2005 from Forms 990-T, Exempt Organization 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 2008)
ZIP Code Data for Tax Year 2006 Now Available—Individual income tax data tables by state and 5-digit zip code are now available for purchase. Data items include number of returns; the total number of exemptions and number of dependent exemptions; adjusted gross income; salaries and wages; taxable interest; total tax; contributions; numbers of returns with Schedules C and F; number of returns with Schedule A; amount of taxable dividends; net capital gain/loss; IRA payment adjustment; self-employed pension adjustment; taxes paid deduction; alternative minimum tax; income tax before credits; earned income credit; and number of returns prepared by paid preparers. (October 2008)
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)
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