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Planned Projects, Year
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Primary Analysts
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Frequency and Program Content
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Americans
Living Abroad
2006 Program
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Scott Hollenbeck
Maureen Keenan Kahr
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This periodic study is conducted every 5 years. It covers foreign income, foreign taxes paid, and foreign tax credit shown on individual income tax return. Data are classified by size of adjusted gross income and country. |
|
Controlled Foreign
Corporations
2004 Program
2006 Program
|
Randy Miller
Jason Wenrich
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This semiannual study provides data on activities of foreign corporations that are controlled by U.S. corporations. Data are classified by industry group and country. |
Controlled Foreign
Partnerships
2004 Program
2008 Program |
Bill States
|
This study provides data on activities of foreign partnerships that are controlled by U.S. corporations or partnerships. Frequently of this study has not been determined. |
Corporation
Foreign Tax Credit
2004 Program
2005 Program
2006 Program |
Scott Luttrell
Rob Singmaster
Scott Lattrell
|
This annual study provides data on foreign income, taxes paid, and foeign tax credit reported on corporation foreign income tax returns. Data are classified by industry group or asset size. |
|
Corporation Income
Tax Returns
2005 Program
2006 Program
|
Bill Rush
Todd Reum
Ellen Legel
|
Basic data are produced annually and cover complete income statement, balance sheet, tax, tax credits, and details from supporting schedules. Data are classified chiefly by industry group or asset size. |
Entity
Classification
Election
("Check the Box") |
John Comisky
Lawrence Sao
|
This annual study includes data from all Entity Classification Elections, including the type of election and whether the entity is foreign or domestic. |
Estate Tax
2004-2006 Program
2007-2009 Program |
Brian Raub
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This annual study includes information on a gross estate and its composition, deductions, and tax; and information on the age, sex, and marital status of decedents. Basic estate tax return data by year in which returns are filed are produced each year. Also included are data on nonresident aliens who had more than $60,000 of assets in the United States. Other statistics are available on a year-of-death basis (approximately every 3 years). The most recent study is based on decedents who died in 2004 with returns filed in 2004-2006. The most recent data available are for returns filed in 2006. |
| Excise Taxes |
Melissa Laine
|
Basic data are collected and processed by three Department of the Treasury agencies: the Internal Revenue Service, the Alcohol and Tobacco Tax and Trade Bureau (formerly the Bureau of Alcohol, Tobacco, Firearms, and Explosives), and the Customs Service. Data by type of tax are shown by Fiscal Year (FY) for 1998-2005, quarterly for FY 2006, and are available through FY 2007. |
|
Exempt
Organizations
(Charitable and Other, Except Private
Foundations)
2004 Program
2005 Program
2006 Program
|
Paul Arnsberger
|
This annual study includes balance sheet and income statement data for domestic private foundations and charitable trusts filing a Form 990-PF. The most recent data are for Reporting Year 2004 returns filed in Calendar Years 2005-2006. |
Exempt
Organizations
(Private
Foundations)
2004 Program
2005 Program
2006 Program |
Melissa Ludlum
Mark Stanton
|
This annual study includes balance sheet and income statement data for domestic private foundations and charitable trusts filing a Form 990-PF. The most recent data are for Reporting Year 2004 returns filed in Calendar Years 2005-2006. |
Exempt
Organizations
Unrelated Business
Income
2004 Program
2005 Program
2006 Program |
Peggy Riley
Peggy Riley/
Melissa Ludlum
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This annual study includes tabulations of "unrelated business" income and deductions for organizations classified as tax-exempt under the Internal Revenue Code. The most recent data are for Reporting Year 2004 returns filed in Calendar Years 2005-2006. |
Farm Sole
Proprietorships
2003 Program
2004 Program |
Kevin Pierce
Mary Jezek
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This periodic study provides income and expenses classified by industry and gross farm income reported by individuals on Schedule F, Profit or Loss from Farming. |
Foreign-Controlled
Domestic Corporations
2005 Program |
James Hobbs
|
This annual study covers domestic corporations with 50-percent or more stock ownership by a single foreign "person." It covers balance sheet, income statement, and tax-related data, which are classified by industry group, country, and size and age of the corporations. Data are compared to those for other domestic corporations. |
Foreign Recipients
of U.S. Income
2005 Program |
Scott Luttrell
|
This annual study provides data by country on income paid to nonresident aliens and the amount of tax withheld for the U.S. Government. |
Foreign Trusts
2006 Program |
Dan Holik
|
This periodic study, conducted every 4 years, provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries. Data include country where the trust was created, value of transfer to the trust, and year the trust was created. The most recent study is for Tax Year 1998. |
Gift Tax
2006 Program
2007 Program
2008 Program |
Darien Jacobson
|
This annual study provides data for type and amount of gift, information on donee, and tax computation items. Information about the donor and gift splitting are also available. Most recent data are for Filing Year 2006. |
Individual Income
Tax Returns Public-
Use File |
Mario Fernandez
|
Microdata on CD-ROMs are produced annually and contain detailed information obtained from the individual income tax return statistics program, with indentifiable taxpayer information omitted to make the file available for public dissemination on a reimbursable basis. |
Individual Income
Tax Returns
2004 Program
2005 Program
2006 Program |
Maureen Keenan Kahr
|
Basic data are produced annually and cover income, deductions, tax, and credits reported on individual income tax returns and associated schedules. Data are classified by size of adjusted gross income, marital status, or type of tax computation. |
Individual Income
Tax Returns
Special Tabulations |
Mike Parisi
|
Special tabulations of selected individual income, deductino, and tax data are produced on a reimbursable basis. |
Interest-Charge
Domestic
International Sales
Corporations (IC-
DISCs)
2004 Program
2005 Program
2006 Program |
Dan Holik
|
These corporations replaced the Domestic International Sales Corporations, or DISCs, as of 1985. Balance sheet, income statement, and export-related data are tabulated every 4 years. The most recent study is for Tax Year 2004. |
International
Boycott Reports
2004 Program
2005 Program |
Lissa Redmiles
|
This study provides data on business operations of U.S. "persons" in boycotting countries, as well as the requests and agreements to participate in, or cooperate with, international boycotts not sanctioned by the U.S. Government. |
Migration Flow and
County Income
Data |
Emily Gross
|
Migration flow data (based on year-to-year changes in individual income tax return addresses) and county or State income data are available annually on a reimbursable basis. The most recent data are for 2005-2006. |
Noncash Charitable
Contributions |
Janette Wilson
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This study of Individual income tax returns provides detailed asset donations, descriptions of the donees, donor cost, fair market value, and deduction claimed on Form 8283, Noncash Charitable Contributions. |
| Occupation Studies |
Terry Nuriddin
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This periodic study classifies individual income tax returns by occupation and contains a dictionary of occupational titles that can be used to enhance the economic data of other individual income tax return studies. |
Partnership
Returns of Income |
Tim Wheeler
Nina Shumofsky
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Basic data, produced annually, cover income statement, balance sheet, and details from supporting schedules. Data are classified chiefly by industry group. |
Partnership
Withholding Study
2005 Program |
Scott Luttrell
|
This annual study includes data on U.S. partnership payments to foreign partners. Data are classified by country and recipient type. |
Personal Wealth
Study
2001 Program
2004 Program |
Brian Raub
Barry Johnson
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This periodic study provides estimates of personal wealth of top wealth holders that are generated from estate tax return data using the "estate multiplier" technique in conjunction with both filing-year and year-of-death estate databases. The most recent data, 2001, are based on returns filed from 2001 to 2003. |
| S Corporations |
Heather Parisi
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Annual study data are collected for the income statement and balance sheet, and from supporting schedules. Data are classified by industry group or asset size. |
Sales of Capital
Assets |
Janette Wilson
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This periodic study provides detailed data on the sales of capital assets reported in the capital gains schedule of the individual income tax return, and on sales of residences and personal or depreciable business property. |
|
Sole
Proprietorships
2004 Program
2005 Program
2006 Program
|
Jeff Curry
|
Basic data, produced annually, cover business receipts, deductions, and net income reported on Schedule C (for nonfarm proprietors), classified by industry group. |
Split-Interest Trust
Information Return
2006 Program
2007 Program
2008 Program |
Lisa Schreiber
|
This annual study provides information on charitable Return: remainder trusts, charitable lead trusts, and pooled income funds. Data include balance sheet, income, deductions, and detail from accumulation and distribution schedules. The most recent data are for Filing Year 2006. |
Tax-Exempt Bond
Issues
2005 Program
2006 Program
2007 Program |
Cynthia Belmonte
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This annual study provides information on private activity and Governmental bond issues by type of property financed, size of face amount, and State. The most recent data are for Tax Year 2005 public purpose bonds and private activity bonds. |
Taxpayer Usage
Study |
Kevin Pierce
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This annual study provides weekly frequencies of specific line entries made by taxpayers, the use of various return schedules and associated forms, and general characteristics of the individual taxpayer population, for returns received during the primary filing season (January through April). |
Transactions of
Foreign-Controlled
Corporations
|
Mark Lowe
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This biennial study includes data on transactions between U.S. corporations and their foreign owners. Data are classified by country and industry group. |
U.S. Possessions
Corporations |
Dan Holik
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This periodic study, planned for every 2 years, provides data on income statement, balance sheet, tax, and"possessions tax credit" for qualifying U. S. possessions corporations. (Most of these corporations are located in Puerto Rico.) |
ZIP Code Area
Data |
Emily Gross
|
Statistics on CD-ROM show number of individual income tax returns, exemptions, and several income items by State and 5-digit ZIP Code. Data are available for 2002, 2004 and 2005 on a reimbursable basis. (Data for Tax Years 1998 and 2001 are also available, free of charge, on the IRS Web site. |
| Many of the data release dates, i.e., the months in which the Statistics of Income Division expects to release data to users, ahead of publication, on request, are published in each issue of the SOI Bulletin (see "Public Release of SOI Information"). For more information about data availability for a particular project, call, email, or fax the numbers shown at the top of the page. |
