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Business Tax Statistics

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Each year SOI produces studies that provide statistics on income, deductions, taxes, credits, and more reported by businesses. Select the subject areas below that interest you.

Integrated Business Data (IBD)

This section contains statistical tables and articles on all businesses, which were compiled to form the SOI Integrated Business Dataset (IBD). The IBD was assembled at the table level from the annual SOI cross-sectional studies of corporations ( C and S corporations), partnerships, and nonfarm sole proprietorships. The dataset combines data from these types of organizations to enable examination of changes in business composition. Data from these annual statistical studies are generally publicly available and are published in a variety of SOI reports.

Corporations

Numerous articles and data which provide statistics on income, deductions, tax, credits, and more as reported by corporations filing on Form 1120 (1120, 1120-A, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, and more) returns and associated schedules can be found here.

International

Find statistics for both inbound and outbound international corporate activities here. There's also information on specialized areas covering foreign trusts, international boycotts, and including form types: 5471, 5472, 1118, 1120-F, 1120-FSC, 5713, 5735, and more.

Partnerships

Partnerships are relationships between two or more persons who join to carry on a trade or business, with each person contributing money, property, labor or skill, and each expecting to share in the profits and losses of the business. These data come from taxpayers filing Form 1065 or 1065-B. Look here for statistics and related information on partnerships.

S Corporations

 

S corporations are domestic corporations that elect to be taxed individually on the corporation's income; they can have no more than 75 shareholders (only U.S. citizens, resident aliens, estates, certain trusts, and exempt organizations) and one class of stock. These corporations file on Form 1120S . Look here for statistics and related information on these corporations.

 Sole Proprietorships
 Non-Farm  ||  Farm 

Sole Proprietorships are businesses too.  Here you'll find statistics covering basic data, business receipts, deductions, and net income reported by an individual taxpayer on Schedule C (non-farm) of Form 1040.  There are also statistics for Schedule F (farm) of Form 1040

Excise

This section contains statistics on taxes levied on the manufacture, sale, or consumption of commodities, including data for environmental, gasoline, and telephone excise taxes, and more.

 Employment

Employment data are available in the IRS Data Book and in SOI Bulletin Articles.  Find statistics for FICA and SECA taxes, and more, here.

 SOI Bulletin Articles

The SOI Bulletin is a quarterly publication containing articles and data releases from all SOI programs. Look here for articles sorted by topic and relating to business tax statistics.

 

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Page Last Reviewed or Updated: May 07, 2008