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Find the most recent items which have been added to the TaxStats website concerning Individual Tax Statistics.

Individual Income Tax Returns, 2006 (pdf)
Taxpayers filed 138.4 million individual income tax returns for Tax Year 2006, an increase of 3.0 percent from the 134.4 million returns filed for Tax Year 2005. The adjusted gross income less deficit reported on these returns totaled $8.0 trillion, an 8.2-percent increase from the previous year. Several income items increased appreciably during 2006, including taxable interest, ordinary dividends, and net capital gain (less loss), which increased 37.1 percent, 19.7 percent, and 16.7 percent, respectively. Taxable income also increased 8.6 percent since 2005, to $5.6 trillion. Statutory income tax rates remained constant for 2006, for the third straight year, following 3 consecutive years of decreases. Total income tax rose 9.5 percent to $1.0 trillion. This was the third year in a row of revenue increases. For the fourth straight year, the alternative minimum tax showed a substantial increase in amount, increasing $4.1 billion, or 23.8 percent, to $21.6 billion. However, the number of returns with AMT liability decreased by 1.0 percent. This is the first year since 2001 that the number of returns did not increase.
Article in Fall 2008 Bulletin
(December 2008)

Sole Proprietorship Returns, 2006 (pdf)
For Tax Year 2006, there were approximately 22.1 million individual income tax returns that reported nonfarm sole proprietorship activity, a 2.8-percent increase from 2005. Profits for these returns grew to $278.0 billion in 2006, a 3.0-percent increase from 2005. In constant dollars, total nonfarm sole proprietorship profits decreased for the first time since Tax Year 2001, by 0.4 percent, after increasing 5.5 percent in 2005. The professional, scientific, and technical services sector, representing 24.1 percent of total sole proprietorship profits, at $67.0 billion, had the largest profits of any sector, increasing 9.8 percent from 2005. Reporting the second largest profits of any sector was the health care and social assistance sector, with 16.0 percent of total profits, at $44.5 billion. Receipts and deductions increased 4.5 percent and 5.0 percent for all sole proprietorships, respectively. The construction sector reported the largest percentage of total business receipts and deductions among all industrial sectors, with 18.5 percent and 19.9 percent, respectively. This sector reported a 6.5-percent increase in receipts and a 6.3-percent increase in deductions. Although not among the larger of the industrial sectors, the financial and insurance sector reported the largest percentage increase in both receipts and deductions, with a 13.8-percent increase in business receipts and an 18.9-percent increase in deductions.
Article in Fall 2008 Bulletin
(December 2008)

Individual Income Tax Returns Estimated Data Line Counts, 2006, (pdf)
This package provides the estimates of frequencies and associated amounts of the entries on the lines of the forms and schedules filed with individual tax returns. The estimates are based on returns that were sampled statistically and then weighted to estimate the entire 2006 Tax Year.
(August 2008)

Publication 1304, Individual Income Tax Returns, 2006 (pdf)
This report contains data for Tax Year 2006 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, and type of tax computation. Tables classified by age of the taxpayer have been introduced for the first time as part of planned innovations.

Accumulation and Distribution of Individual Retirement Arrangements, Tax Year 2004 (pdf)
For 2004, 14.7 million individual income taxpayers contributed approximately $48.7 billion to Individual Retirement Arrangements (IRAs). In addition, they reported $214.9 billion as rollovers into IRAs, usually from employer-sponsored plans, such as 401(k) plans. At year-end, approximately 50.9 million taxpayers held $3.3 trillion in IRAs based on fair market value.
Article in Spring 2008 Bulletin
(May 2008)

Individual Noncash Contributions, Tax Year 2005 (pdf)
For Tax Year 2005, 25.4 million individual income taxpayers reported $48.1 billion in deductions for noncash charitable contributions. Of these, 6.6 million reported a total of $41.1 billion in noncash charitable contributions in excess of $500, as shown on Form 8283.
Article in Spring 2008 Bulletin
(May 2008)

High-Income Tax Returns, Tax Year 2005 (pdf)
For Tax Year 2005, there were 3,566,125 individual income tax returns that reported Adjusted Gross Income (AGI) of $200,000 or more, and 3,584,012 with expanded income of $200,000 or more. These returns represent, respectively, 2.654 percent and 2.667 percent of all returns filed for 2005.
Article in Spring 2008 Bulletin
(May 2008)

Individual Income Tax Returns, Preliminary Data, Tax Year 2006 (PDF)
The IRS is announcing an early release of the Individual Income Tax Returns, Preliminary Data, 2006 by the Statistics of Income Division. Some highlights from the release of data from the forthcoming spring 2008 issue of the Statistics of Income Bulletin (IRS Publication 1136) shows that for tax year 2006, taxpayers filed 138.4 million 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.

Ninety Years of Individual Income and Tax Statistics, 1916-2005 (pdf)
Since 1916, the Internal Revenue Service has been publishing income and tax statistics based on information reported on Federal tax returns filed by U.S. individual taxpayers. These publicly available, annual Statistics of Income reports were created shortly after the enactment of the modern income tax in 1913.
Article in Winter 2007-2008
(March 2008)

Individual Income Tax Rates and Shares 2005 (pdf)
Taxpayers filed 134.4 million returns for Tax Year 2005, of which 90.6 million (or 67.4 percent) were classified as taxable returns.  A taxable return is a return that has total income tax greater than$0.  This represents an increase of 1.7 percent in the number of taxable returns from 2004.
Article in Winter 2007-2008
(March 2008)

Sole Proprietorship Returns, 2005 (pdf)
For Tax Year 2005, there were approximately 21.5 million individual income tax returns that reported nonfarm sole proprietorship activity.  Nearly every sole proprietor industrial sector reported an increase in profits. Total profits for all nonfarm sole proprietorships were $269.9 billion, a 9.0-percent increase from Tax Year 2004. When adjusted for inflation, profits increased by 5.5 percent, the highest percentage increase in profits since 1998.
Article in Summer 2007 SOI Bulletin
(September 2007)

Farm Proprietorship Returns, 1998-2004 (pdf)
Over 20 years have passed since detailed information on farm sole proprietorship returns was published. Sole Proprietorships Returns, 1979-1980, was the last publication that contained detailed data on farm proprietorships as reported on the individual income tax return. The present study was initiated to provide data on the characteristics of farm proprietorship returns and to document changes from Tax Year 1998 to 2004.
Article in Spring 2007 SOI Bulletin
(June 2007)

Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004  (pdf)
This data release presents the number of returns, adjusted gross income (AGI), and other selected items in constant (or real) 1990 dollars--that is, adjusted for inflation--by AGI classes for each of the years from 1990 through 2004.  The purpose of this data release is to expand through Tax Year 2004 the data previously available through Tax Year 2001 on individual income tax data available by inflation adjusted income classes.
Data release in Spring 2007 SOI Bulletin
(June 2007)

Integrated Business Data, 2003 (pdf)
Businesses conduct profit-seeking activities in a variety of legal modes, choosing one form over another for various business, tax, or historical reasons. The SOI Integrated Business Data (IBD) was developed to facilitate research on business issues across organizational forms. This initiative was an extension of earlier work in SOI, expanded to include more detailed financial and industrial data, incorporating the latest year for which complete SOI data are available.
Article in Fall 2006 SOI Bulletin
(January 2007)

Taxpayer Usage Study, Filing Season 2006 - Weekly reports from the 2006 filing season (2005 tax year) for individual income tax returns are now available. These reports provide estimates on the percentage of returns reporting certain income and tax items. Statistics are shown separately for paper returns and electronic returns.
(April 2006)

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