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SOI Tax Stats - SOI Bulletin: Winter 2006-2007

 

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Individual Income Tax Rates and Shares, 2004 (PDF)
Article by Kyle Mudry and Justin Bryan, SOI

Taxpayers filed 132.2 million returns for Tax Year 2004, of which 89.1 million (or 67.4 percent) were classified as taxable returns. A taxable return is a return that has total income tax greater than $0.

Excel Tables:
1, 2, 3, 4, 5, 6, 7, 8

Related Link:
Individual Tax Statistics

Individual Income Tax Returns, Preliminary Data, 2005 (PDF)
Data Release by Brian Balkovic, SOI

For 2005, taxpayers filed 134.5 million U.S. individual income tax returns, an increase of 1.6 percent from the 132.4 million returns filed for 2004. Adjusted Gross Income (AGI) increased from the previous year by 8.9 percent to $7.4 trillion for 2005.

Excel Tables:
1

Related Link:
Individual Tax Statistics

Split-Interest Trusts, Filing Year 2005 (PDF)
Article by Lisa Schreiber, SOI

The Split-Interest Trust Information Return (Form 5227) is filed by entities with both charitable and noncharitable beneficiaries. The number of Forms 5227 filed increased by 0.9 percent from Filing Year 2004 to more than 124,000 in Filing Year 2005.

Excel Tables:
1

Related Link:
Individual Tax Statistics

Unrelated Business Income Tax Returns, 2003:
Financial Highlights and Special Analyses of Exempt-Organization Reporting Quality (PDF)

Article by Margaret Riley, SOI

Nonprofit charitable and other types of tax-exempt organizations reported $8.4 billion of gross income from activities that were considered unrelated to their philanthropic missions for Tax Year 2003 (Filing Years 2004 and 2005). Engaging in these types of activities is permissible, but income produced from them is subject to Federal taxation and must be reported on Form 990-T, Exempt Organization Business Income Tax Return. The 36,064 Forms 990-T filed to report "unrelated business income" (UBI) for 2003 slightly exceeded the number filed for each of Tax Years 2001 and 2002, but remained below the number filed for any tax year between 1995 and 2000.

Excel Tables:
1, 2, 3, 4, 5, 6, 7
Related Link:
Exempt Organizations: Unrelated Business Income Statistics

Link: Historical Tables and Appendix

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Page Last Reviewed or Updated: April 14, 2008