Upcoming Data Releases Recent Updates 2018 Partnership Returns Line Item Estimates (Publication 5035) - 2018 Partnership Returns Line Item Estimates (Publication 5035) is now available on SOI's Tax Stats Web page. This publication presents estimates of frequencies of filer entries recorded on the applicable lines of the forms and schedules filed with partnership returns for Tax Year 2018. It also contains corresponding population estimates of dollar amounts recorded on those lines, as applicable. (December 2020) Partnership Returns, Tax Year 2018 - Eight tables containing Tax Year 2018 statistics for partnerships, including statistics on the types of partnerships and specific industrial sectors, are now available on SOI's Tax Stats Web page. The statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. Data are classified by industry and size of total assets. Two historical tables for partnerships (SOI Bulletin Historical Tables 11 and 12) are also now available that have been updated with Tax Year 2018 statistics providing balance sheet and income statement data as well as counts of partnership returns based on size of assets and receipts. (December 2020) Unincorporated Business State and County Data, Tax Year 2018 - Three new State and county tables presenting selected financial information on sole proprietorships and partnerships are now available on SOI's Tax Stats Web page. Sole proprietorships reported their information on Profit or Loss From Business (Form 1040, Schedule C), while partnerships filed U.S. Return of Partnership Income (Form 1065). The State sole proprietorship and partnership data are each classified by 3-digit NAICS subsector or 4-digit NAICS industry group level; the county data, where sole proprietorship and partnership information are combined, are classified by 2-digit sector level. The information is drawn from unedited IRS administrative records for Tax Year 2018. (December 2020) 2020 SOI Bulletin, Fall Issue (Publication 1136) - The 2020 Fall issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Stats Web page. Articles included in this publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: High-Income Tax Returns, Tax Year 2017, and Partnership Returns, Tax Year 2018. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (December 2020) Individual Income Tax Percentile Tabulations, Tax Year 2018 - Tabulations presenting Tax Year 2018 individual income tax percentile statistics are now available on SOI's Tax Stats Web page. The tabulations present individual income tax return information on the number of returns, adjusted gross income, selected income items, credits, total income tax, and average tax rates by selected percentile classes. (December 2020) Adjusted Gross Income Percentiles by State, Tax Years 2013-2016 and 2018 - Tabulations presenting Tax Years 2013-2016 and 2018 adjusted gross income (AGI) percentiles by State are now available on SOI's Tax Stats Web page. The data present the number of individual income tax returns, total income tax, AGI floor percentiles, average tax rates, and sources of income, by selected descending cumulative percentiles. The data include all 50 States, as well as the District of Columbia. (December 2020) Foreign Recipients of U.S. Income, Tax Year 2018 - Three tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2018, are now available on SOI's Tax Stats Web page. The tables present data from Foreign Person's U.S. Source Income Subject to Withholding (Form 1042-S). Tables 1 and 2 include statistics for the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. Table 3 presents data for returns reporting payments and amounts withheld pursuant to Chapter 4 of the Internal Revenue Code and includes statistics for the number of returns, total income, tax withheld, income subject to withholding, and income exempt from withholding. Data are available by selected income types. (November 2020) International Boycott Study, Tax Year 2018 - A new table presenting data from International Boycott Report (Form 5713) for Tax Year 2018 is now available on SOI's Tax Stats Web page. This table includes e-filed data from taxpayers who received requests to participate in international boycotts not sanctioned by the United States. (November 2020) Notice of Data Revision - Two tables in the Country-by-Country Report, Tax Year 2017, have been revised. Table 1B (Major Geographic Region and Selected Tax Jurisdiction with Positive Profit Before Income Tax) and Table 1C (Major Geographic Region and Selected Tax Jurisdiction with Negative or Zero Profit Before Income Tax) have been updated to reflect mislabeled headings. In both tables, Jamaica was mislabeled as Mexico and Mexico was mislabeled as Nicaragua. Both tables have been corrected with the appropriate headers. (November 2020) 2020 Calendar Year Projections for the United States and IRS Campuses: 2020-2027 (Publication 6186) Update - The 2020 Calendar Year Projections for the United States and IRS Campuses (Publication 6186) is now available on SOI's Tax Stats Web page. This publication presents the number of tax returns to be filled with the IRS for Calendar Years 2020 through 2027. The publication contains detailed projections by approximately 50 different individual, business, and tax-exempt return types, filing mediums (paper versus electronic), and IRS Processing Campus locations. It also includes the U.S.-level return projections by examination classes, paper return projections for the new Forms 1040-SR and 1040-SP, and U.S. and campus-level return projections of the new electronic filing option for Form 1040-X. (November 2020) 2020 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) - The 2020 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) is now available on SOI's Tax Stats Web page. This publication presents multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by categories important to IRS planning operations, including filing medium (paper versus electronic); and other characteristics, such as refund returns. Forecasts are shown at the national level and selected portions are shown by State and IRS Processing Campus locations. This publication is updated annually and incorporates the latest changes in legal, regulatory, administrative, and recent filing experiences. (November 2020) Heavy Highway Vehicle Use Tax, Calendar Year 2020 - A table presenting statistics on the number of electronically filed Heavy Highway Vehicle Use Tax Returns (Forms 2290), by month at the National level, is now available on SOI's Tax Stats Web page. The updated table includes data for the third quarter, July through September, of Calendar Year 2020. (November 2020) 2017 Corporation Income Tax Returns Complete Report (Publication 16) - The 2017 Corporation Income Tax Returns Complete Report (Publication 16) is now available on SOI's Tax Stats Web page. The report presents statistics from U.S. Corporation Income Tax Returns (Forms 1120) and provides comprehensive data on corporation income tax returns with accounting periods ending July 2017 through June 2018. Statistics are presented by industry, asset size, business receipts size, tax form type, and other selected classifiers. Separate tabulations of data reported on U.S. Income Tax Return for an S Corporation (Form 1120S) are also included. (September 2020) 2017 Corporation Income Tax Returns Line Item Estimates (Publication 5108) - The 2017 Corporation Income Tax Returns Line Item Estimates (Publication 5108) is now available on SOI's Tax Stats Web page. The publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with corporation tax returns as shown in the 2017 Statistics of Income (SOI) Corporation Income Tax Return Complete Report (Publication 16). Publication 5108 also includes corresponding population estimates of dollar amounts recorded on those lines (as applicable). Tax Year 2008 is the first year of availability for these data. September 2020) Fiscal Year Return Projections for the United States: 2020–2027, Publication 6292 (Fall 2020) - The Fall 2020 issue of Fiscal Year Return Projections for the United States (Publication 6292) is now available on SOI's Tax Stats Web page. This semiannual publication contains United States-level projections for Fiscal Years 2020–2027 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by major return categories, including selected detail by IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic) and actual number of returns filed for FY 2019. (September 2020) Individual Income Tax Returns with Small Business Income and Losses, Tax Year 2018 - A statistical table providing detailed information about Individual Income Tax Returns with Small Business Income and Losses, Tax Year 2018, is now available on SOI's Tax Stats Web page. This table includes data from individual income tax returns with income from a Profit or Loss From Business (Schedule C), Supplemental Income or Loss (Schedule E) and/or Profit or Loss From Farming (Schedule F). (September 2020) ZIP Code Data, Tax Year 2018 - ZIP code data tables for Tax Year 2018 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the redesigned Form 1040, U.S. Individual Income Tax Return by ZIP-code level geography for approximately 43,000 ZIP codes across the United States. New items this year include Standard deduction items (Total, Basic, and Additional), Limited state and local taxes paid, the Qualified business income deduction, and the Child and other dependent credit. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, ZIP Code Data. (September 2020) County Data, Tax Year 2018 - Tables by county for Tax Year 2018 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the redesigned Form 1040, U.S. Individual Income Tax Return broken out by county-level geography for approximately 3,000 counties across the United States. New items this year include Standard deduction items (Total, Basic, and Additional), Limited state and local taxes paid, the Qualified business income deduction, and the Child and other dependent credit. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, County Data. (September 2020) Metropolitan and Micropolitan Data, Tax Year 2018 - Metropolitan and Micropolitan data tables for Tax Year 2018 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the redesigned Form 1040, U.S. Individual Income Tax Return based on SOI's county data. The information provides for more in-depth analysis as it contains urban core populations of 50,000 or more for metro areas and at least 10,000 (but less than 50,000) for micro areas. New items this year include Standard deduction items (Total, Basic, and Additional), Limited state and local taxes paid, the Qualified business income deduction, and the Child and other dependent credit. A documentation guide providing an overview of the data, nature of changes, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, County, Metropolitan and Micropolitan Data. (September 2020) Congressional District Data, Tax Year 2018 - Congressional district data for Tax Year 2018 are now available on SOI's Tax Stats Web page. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040), covering the 435 congressional districts in the 50 States and the District of Columbia. Congressional district boundaries are based on the 116th Congress. New items for this year include standard deduction items (total, basic, and additional), limited State and local taxes paid, the qualified business income deduction, and the child and other dependent credit. A documentation guide, providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included, is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, Congressional District Data. (September 2020) State Data, Tax Year 2018 - State data, which include all 50 States, the District of Columbia, other areas, and newly added Puerto Rico, for Tax Year 2018, are now available on SOI's Tax Stats Web page. The data present selected income and tax return items from the redesigned Form 1040, U.S. Individual Income Tax Return. New items this year include Standard deduction items (Total, Basic, and Additional), Limited state and local taxes paid, the Qualified business income deduction, and the Child and other dependent credit. A documentation guide providing an overview of the data, nature of changes, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, State Data. (September 2020) Nonfarm Sole Proprietorships, Tax Year 2018 - Tables for Tax Year 2018 nonfarm sole proprietorship tables are now available on SOI's Tax Stats Web page. These tabulations provide statistics on business receipts, deductions, and net income reported by individual taxpayers on Profit or Loss From Business (Sole Proprietorship) (Schedule C, Form 1040) for nonfarm proprietors, classified by industry group. (September 2020) Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses, 2020 (Publication 6961) - The 2020 Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (Publication 6961) is now available on SOI's Tax Stats Web page. The publication presents multi-year projections (Calendar Years 2020–2028) of the number of information and withholding documents to be filed with the IRS by processing categories important to IRS planning operations, including form type and filing medium. Selected forecasts of paper returns are also shown by IRS processing campus locations. (August 2020) Notice of Revised Release Date - Foreign-Controlled Domestic Corporations, Tax Year 2017 – Changed to August 13, 2020. (July 2020) Heavy Highway Vehicle Use Tax, Calendar Year 2020 - A table presenting statistics on the number of electronically filed Heavy Highway Vehicle Use Tax Returns (Forms 2290), by month at the National level, is now available on SOI's Tax Stats Web page. The updated table includes data for the second quarter, April through June, of Calendar Year 2020. (July 2020) 2019 IRS Data Book (Publication 55-B) - Statistics of Income has released the Internal Revenue Service (IRS) 2019 Data Book. This publication provides a snapshot of agency activities for fiscal year 2019; Oct. 1, 2018, to Sept. 30, 2019. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others. (June 2020) Estate Tax Data, Calendar Year 2016 (Year-of-Death) and Historical Table 17 Updates - Six tables presenting estate tax data for year-of-death 2016 estate tax decedents are now available on SOI's Tax Stats Web page. These tables include data combined from United States Estate Tax (and Generation-Skipping Transfer) Tax Returns (Form 706) filed in 2016, 2017, and 2018 for the vast majority of estates whose decedents died in Calendar Year 2016 as follows: Estate Tax Returns Filed for 2016 Decedents (three tables—Values for Tax Purposes, by Tax Status and Size of Gross Estate; Date of Death Values, by Tax Status and Size of Gross Estate; and Decedents by State of Residence); Estate Tax Returns Filed for Decedents Making Charitable Bequests, and Recipients of Charitable Bequests, by Sex and Marital Status of Decedent (one table); and Estate Tax Returns Filed for Male and Female 2016 Decedents, by Age and Marital Status of Decedent and Size of Gross Estate (two tables; one for each gender). Historical Table 17, Taxable Estate Tax Returns as a Percentage of Adult Deaths, Selected Years of Death, 1934–2016, has been updated to include the years 2009–2016. This table, which also contains data tabulated from Form 706 (noted above), includes year-of-death data for years that are not available on the Tax Stats Estate Tax Data, by Year of Death Web page, including the total number of adult deaths, the number of taxable estate tax returns as a percentage of adult deaths, total gross estate at death, and the amount of estate tax after credits. (June 2020) Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Calendar Year 2017 - A table presenting information from Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Form 8288-A) for Calendar Year 2017 is now available on SOI's Tax Stats Web page. The table provides data on the number of Forms 8288-A filed, the sales price of U.S. real property interests, and the U.S. tax withheld, by country of residence of the foreign persons. (June 2020) Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2017 - One new table presenting information from Foreign Partner's Information Statement of Section 1446 Withholding Tax (Form 8805) is now available on SOI's Tax Stats Web page. The table, Foreign Recipients of U.S.-Source Partnership Income, Tax Year 2017, provides data by country of residence on the number of Forms 8805 filed, taxable income (or loss) allocable to foreign partners (income less loss, income, and loss), and U.S. tax withheld. (June 2020) Late-May Filing Season Statistics for Individuals, Tax Year 2019 - A table providing data collected from individual income tax returns filed and processed through May 21, 2020, for Tax Year 2019 is now available on SOI's Tax Stats Web page. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income. The Treasury Department and the Internal Revenue Service, in response to the COVID-19 Outbreak, extended the filing deadline to July 15, 2020. This impacted the number of returns received by the IRS. In addition, to protect the safety of IRS employees, many IRS processing sites were closed. Thus, the processing of individual tax returns filed for Tax Year 2019 was slower than in past years. (June 2020) Fiscal Year Return Projections for the United States: 2020-2027, Publication 6292 (Spring 2020) - The Spring 2020 issue of Publication 6292 is now available on SOI's Tax Stats Web page. This semiannual publication contains United States-level projections for Fiscal Years 2020–2027 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by major return categories, including selected detail by IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic) and actual number of returns filed for FY 2019. (June 2020) Corporate Foreign Tax Credit Study, Tax Year 2016 - Statistics based on Foreign Tax Credit—Corporations (Form 1118) for Tax Year 2016 returns are now available on SOI's Tax Stats Web page. Table 1, U.S. Corporation Returns with a Foreign Tax Credit, includes statistics for the number of returns, total assets, income, deductions, and taxes paid, accrued or deemed paid. These statistics are available by major and selected minor industries. (June 2020) Notice of Revised Release Dates IRS Data Book (Publication 55b), Fiscal Year 2019 - Changed to June 29, 2020. High Income Returns Study, Tax Year 2017 - Changed to "Pending." (June 2020) 2019 IRS Research Bulletin (Publication 1500) - The 2019 IRS Research Bulletin is now available on SOI's Tax Stats Web page. The current edition features selected papers from the 9th annual IRS-Tax Policy Center Joint Research Conference on Tax Administration held at the Urban Institute in Washington, DC, on June 20, 2019. The topics covered in the papers focus on estimating the effects of tax administration on compliance, the influence of external factors on compliance, improving the digital taxpayer experience, and understanding the drivers of taxpayer behavior. This volume will enable IRS executives, managers, employees, stakeholders, and tax administrators elsewhere to stay abreast of the latest trends and research findings affecting tax administration. (June 2020) 2020 SOI Bulletin, Spring Issue (Publication 1136) - The 2020 Spring issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Stats Web page. Articles included in this publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes an article on the following topic: Sole Proprietorship Returns, Tax Year 2017. SOI published the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall. (May 2020) 2016 Corporation Income Tax Returns Line Item Estimates (Publication 5108) - The 2016 Corporation Income Tax Return Line Item Estimates (Publication 5108) is now available on SOI's Tax Stats Web page. The publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with corporation tax returns as shown in the 2016 SOI Corporation Income Tax Return Complete Report (Publication 16). Publication 5108 also includes corresponding population estimates of dollar amounts recorded on those lines (as applicable). Tax Year 2008 is the first year of availability for these data. (May 2020) Exempt Organization Financial Data, Calendar Year 2019 - Two new extracts of tax-exempt organization financial data for Calendar Year (CY) 2019 are now available on SOI's Tax Stats Web page. These annual extracts contain selected financial data from filers of information returns, Return of Organization Exempt from Income Tax, Forms 990 and 990-EZ (short form), processed for program administrative purposes during CY 2019. The data are in Microsoft Excel. Supporting documentation is also available. (May 2020) Tax-Exempt Bonds, Calendar Year 2017 - Updated tax-exempt bond data for both governmental and private activity bonds issued in Calendar Year 2017 are now available on SOI's Tax Stats Web page. An updated table showing the total Tax-Exempt, Taxable Direct Payment, and Tax Credit Bonds issued in Calendar Years 2015, 2016, and 2017 are included along with data on the term of issue, purpose, bond size, and use of bond proceeds. (May 2020) 2016 Corporation Income Tax Returns Complete Report (Publication 16) - The 2016 Corporation Income Tax Returns Complete Report (Publication 16) is now available on SOI's Tax Stats Web page. The report presents statistics from U.S. Corporation Income Tax Returns (Forms 1120) and provides comprehensive data on corporation income tax returns with accounting periods ending July 2016 through June 2017. Statistics are presented by industry, asset size, business receipts size, tax form type, and other selected classifiers. Separate tabulations of data reported on U.S. Income Tax Return for an S Corporation (Form 1120-S) are also included. (May 2020) Form W-2 Tabulations, Tax Years 2008–2017, and Notice of Data Revisions - Statistical tables related to the Form W-2, Wage and Tax Statement, for Tax Years 2008–2017 are now available on SOI's Tax Stats Web page. These tables include detailed information about individual wages, tax withholding, elective deferral contributions, and retirement plan participation of individual income taxpayers. This data release also corrects data discrepancies found in Dependent care benefits for tables 5.A and 6.A for Tax Year 2013. (April 2020) Heavy Highway Vehicles Use Statistical Table, Calendar Year 2020 – A table presenting national statistics on the number of Forms 2290, Heavy Highway Vehicles Use Tax Return, filed electronically by month is now available on SOI's Tax Stats Web page. The updated table includes the number of filings for the first quarter, January through March, of Calendar Year 2020. (April 2020) Foreign-Controlled Domestic Corporations, Tax Year 2016 – Tables for the Tax Year 2016 Foreign-Controlled Domestic Corporation study are now available on SOI's Tax Stats Web page. The tables, based on data from the Form 1120-series, include balance sheet, income statement, and tax-related data for domestic corporations with 50-percent-or-more stock ownership by a single foreign "person." The data are classified by industry group, country, and size and age of the corporations. For Tax Year 2016, there were 120,719 domestic corporation income tax returns filed with the IRS indicating they each had a single foreign entity who owned 50 percent or more of the corporation's stock during the year. These corporations reported $13.4 trillion of assets and produced $5.0 trillion of total receipts. They further reported $191 billion of taxable income and $54 billion of total income tax after credits. Manufacturers produced the most receipts, $2.2 trillion, of any industry. Japanese-owned corporations produced the most receipts, $0.9 trillion, of any country. (March 2020) Effect of IRC Section 965 Transition Tax on Domestic Corporations, Tax Year 2017 – Information on the overall effect of amended IRC section 965 on U.S. corporations is now available on SOI's Tax Stats Web page. Data on the transition tax, from the inclusion of accumulated foreign earnings and profits from specified foreign corporations in taxable income per amended section 965, were compiled from Forms 1120, 1120-L, and 1120-PC filed by U.S. corporations. (March 2020) Individual Income Tax Returns, Mid-November Filing Season Statistics, Tax Year 2018 – A table providing data from individual income tax returns filed through November 21, 2019, for Tax Year 2018 is now available on SOI's Tax Stats Web page. These data include selected income items, adjustments, credits, and taxes, by size of adjusted gross income (AGI). The data represent nearly all individual income tax returns that the IRS will process in Calendar Year 2019, including any returns filed by the April 15 deadline and granted a 6-month extension. (March 2020) Adjusted Gross Income Percentiles by State, Tax Year 2017 —Tabulations presenting Tax Year 2017 adjusted gross income (AGI) percentiles by State are now available on SOI's Tax Stats Webpage. The data present the number of individual income tax returns, total income tax, AGI floor percentiles, average tax rates, and sources of income, by selected descending cumulative percentiles. The data include all 50 states, as well as the District of Columbia. (March 2020) Integrated Business Data, Tax Years 2014–2015 – Updated Integrated Business Data (IBD) tables are now available on SOI's Tax Stats Web page. The IBD are assembled at the table level from the annual SOI cross-sectional studies of corporations, partnerships, and nonfarm sole proprietorships. The dataset combines data from these types of organizations to enable examination of changes in business composition. Tables 1 and 3 present selected financial data on businesses and have been updated to include data for Tax Years 2014 and 2015. (March 2020) Notice of Revised Release Dates – IRS Data Book (Publication 55b), Fiscal Year 2019 - Changed to "Pending." (March 2020) 2020 Winter SOI Bulletin –The Internal Revenue Service today announced that the Winter 2020 Statistics of Income Bulletin is now available on IRS.gov. The Statistics of Income (SOI) Division produces the online Bulletin quarterly, providing the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue includes articles on the following topics: Individual Foreign-Earned Income and Foreign Tax Credit, Tax Year 2016 PDF: For 2016, the total amount of foreign-earned income reported by U.S. taxpayers decreased in real terms by 11.2 percent from 2011 levels of $57.9 billion, to just over $51.4 billion. In contrast, foreign-source gross income reported by U.S. taxpayers increased in real terms by 19.5 percent to $216.7 billion for the year, while the total foreign tax credit claimed grew 14.5 percent to just under $20.1 billion. Unless otherwise stated, the statistics reported in this article are based on data compiled from Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, Form 1116, Foreign Tax Credit, and Form 1040, U.S. Individual Income Tax Return. U.S. taxpayers file these forms with their individual income tax returns to report foreign-earned income and claim the foreign tax credit. SOI Bulletin articles are available for download at IRS.gov/statistics. (February 2020) Heavy Highway Vehicle Use Tax, Calendar Year 2019 – A table presenting statistics on the number of electronically filed Forms 2290, Heavy Highway Vehicle Use Tax Return, by month at the National level is now available on SOI's Tax Stats Web page. The updated table includes data for the fourth quarter, October through December, of Calendar Year 2019. (January 2020) State and County Migration Data, 2017-2018 – The State- and county-level migration data for 2017-2018 for the United States are now available on Tax Stats. These data show the migration between both States and counties in separate datasets. The data include migration flows at the State level, by size of adjusted gross income and age of the primary taxpayer, and are based on year-to-year address changes reported on individual income tax returns filed with the IRS. The data present migration patterns by State or county for the entire United States and are available for inflows (the number of new residents who moved to a State or county and where they migrated from) and outflows (the number of residents who left a State or county and where they moved to). (December 2019) State and County Migration Data, 2016-2017 – The State- and county-level migration data for 2016–2017 for the United States are now available on Tax Stats. These data show the migration between both States and counties in separate datasets. The data include migration flows at the State level, by size of adjusted gross income and age of the primary taxpayer, and are based on year-to-year address changes reported on individual income tax returns filed with the IRS. The data present migration patterns by State or county for the entire United States and are available for inflows (the number of new residents who moved to a State or county and where they migrated from) and outflows (the number of residents who left a State or county and where they moved to). (December 2019) Country-by-Country Report, Tax Year 2017 – Six new tables presenting data from Form 8975, Country-by-Country Report, and Form 8975 Schedule A, Tax Jurisdiction and Constituent Entity Information, are now available on SOI's Tax Stats Web page. The tables present data from the estimated population of corporate and partnership returns filed for Tax Year 2017. Five tables display the number of filers, revenues, profit, income taxes, earnings, number of employees, and tangible assets. The first three tables are classified by major geographic region and selected tax jurisdiction. The fourth table is classified by major industry group, geographic region, and select tax jurisdiction. The fifth table is classified by effective tax rate of multinational enterprise subgroups. A sixth table displays number of constituent entities classified by major geographic region, selected tax jurisdiction, and main business activities. (December 2019) Corporate Foreign Tax Credit Study, Tax Year 2015 – Statistics for Tax Year 2015 Form 1118, Foreign Tax Credit, are now available. Table 1 includes statistics for the number of returns, total assets, income, deductions, and taxes paid, accrued or deemed paid. These data items are available by major and selected minor industries. (December 2019) 2015 Corporation Income Tax Returns Line Item Estimates (Publication 5108) – The 2015 Corporation Income Tax Return Line Item Estimates (Publication 5108) is now available on SOI's Tax Stats Web page. The publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with corporation income tax returns as shown in the 2015 SOI Corporation Income Tax Return Complete Report (Publication 16). This publication also includes corresponding population estimates of dollar amounts recorded on those lines (as applicable). Tax Year 2008 is the first year of availability for these data. (December 2019) Private Foundation (Form 990-PF) Microdata and Tables, Tax Year 2016 – Microdata files and tables based on data from a sample of Tax Year 2015 Forms 990-PF, Return of Private Foundation, filed with the IRS are now available on SOI's Tax Stats Web page. The microdata (in ASCII flat files) are organization-level data from SOI's annual study of private foundations and charitable trusts. Documentation to assist with the files is included. The four tables include estimates for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution information for these organizations. SOI classified the statistics by organization type, operating and grant-making status, and size of fair market value of total assets. (December 2019) 2017 Information Returns Line Item Estimates (Publication 5385) – The 2017 Information Returns Line Item Estimates (Publication 5385) is now available on SOI's Tax Stats Web page. This new publication presents estimates of frequencies of entries recorded on the applicable lines of selected information returns for individual taxpayers filed by a third-party. It also contains corresponding population estimates of dollar amounts recorded on those lines. This is the first publication of this information. (December 2019) Program Documentation: Data Items by Forms and Schedules, Program Year 2018 (Publication 5384) – This publication is now available on SOI's Tax Stats Webpage and contains the Federal tax forms, schedules, and information documents selected for SOI's Tax Year 2018 studies. It is organized in two parts: Individual and Tax-Exempt Branch studies include data related to the Form 1040, U.S. Individual Income Tax Return, series as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties. The studies also include data collected for estate and gift taxes, tax-exempt organizations, and tax-exempt bonds. Corporation, Partnership, and International Branch studies focus on data collected from the Form 1120, U.S. Corporation Income Tax Return, series as well as SOI's Partnership program and information collected from international filers. SOI works in collaboration with data users both inside and outside of the Federal Government to develop the information collected for each SOI study. SOI bases most of its programs on stratified samples of returns for which data are collected prior to IRS audits; therefore, the data represent information as originally reported by taxpayers. Each tax form included in the SOI program is represented in this volume. The specific data items captured for each study are indicated on facsimiles of the forms and schedules. Data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this publication will vary somewhat from year to year. (December 2019) 2015 Corporation Income Tax Returns Complete Report (Publication 16) – Tables presenting statistics from Forms 1120, U.S. Corporation Income Tax Return, are now available. These tables present comprehensive data on corporation income tax returns with accounting periods ending July 2015 through June 2016. Statistics are presented by industry, asset size, business receipts size, tax form type, and other selected classifiers. Separate tabulations of data reported on Form 1120S, U.S. Income Tax Return for an S Corporation, are also included. (December 2019) Corporation Research Credit, Tax Year 2014 – The Corporation Research Credit, Tax Year 2014, table is now available on SOI's Tax Stats Webpage. The table provides breakouts of the credit reported on Form 6765, Credit for Increasing Research Activities, by industrial sector. (December 2019) 2019 Fall SOI Bulletin – Statistics of Income (SOI) has released the 2019 Fall SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: High-Income Tax Returns, Tax Year 2016 Individual Noncash Charitable Contributions, Tax Year 2017 Partnership Returns, Tax Year 2017 (November 2019) Partnership Returns, Tax Year 2017 – Eighteen tables containing Tax Year 2017 statistics for partnerships, including statistics on the types of partnerships and specific industrial sectors, are now available on SOI's Tax Stats webpage. The statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. Data are classified by industry and size of total assets. Two updated historical tables for partnerships are also available; these have been updated with Tax Year 2017 statistics and provide balance sheet and income statement data as well as counts of partnership returns based on size of assets and receipts. (November 2019) 2017 Partnership Returns Line Item Estimates (Publication 5035) – 2017 Partnership Returns Line Item Estimates (Publication 5035) is now available on SOI's Tax Stats webpage. This publication presents estimates of frequencies of filer entries recorded on the applicable lines of the forms and schedules filed with partnership returns for Tax Year 2076. It also contains corresponding population estimates of dollar amounts recorded on those lines, as applicable. (November 2019) Federal Excise Taxes, Fiscal Year 2018 – The data table, "Federal Excise Taxes or Fees Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax," has been updated with Fiscal Year 2018 data and is now available on SOI's Tax Stats webpage. Federal excise tax data are available beginning from Fiscal Year 1999. (November 2019) 2019 Calendar Year Projections for the United States and IRS Campuses: 2019–2026 (Publication 6186) Update – The 2019 Calendar Year Projections for the United States and IRS Campuses (Publication 6186) is now available on SOI's Tax Stats webpage. This publication presents the number of tax returns to be filed with the IRS for Calendar Years 2019 through 2026. The publication contains detailed projections by approximately 50 different individual, business, and tax-exempt return types, including form types (Forms 1040, 1120, 941, and 990); filing mediums (paper versus electronic), and IRS Processing Campus locations. (November 2019) Notice of Data Revision – Table 1A in the 2019 edition of Publication 6187 (Calendar Year Projections of Individual Returns by Major Processing Categories) has been updated to reflect that taxpayers can either itemize or take the standard deduction using Form 1040-SR. This update includes both the paper and electronically filed forms. The publication incorrectly stated that taxpayers could only take the standard deduction. Both Table 1A and the narrative were corrected to properly reflect these modifications. (November 2019) State , County , ZIP Code , Metro and Micro Area , and Congressional District Data , Tax Year 2017 – SOI has released State, county, ZIP Code, metro and micro area, and congressional district data for Tax Year 2017 on Tax Stats. The data present selected income and tax return items from individual income tax returns. New items include the Number of electronically filed returns, the number of computer prepared paper returns, the number of returns with direct deposit, the Gambling loss deduction has been added to the Other non-limited miscellaneous deduction, Total overpayments, and amounts Credited to next year's estimated tax. Newly added in 2017 are data by congressional district. All data are based on the address of the filer of individual income tax returns. (November 2019) 2019 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) – The 2019 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) is now available on SOI's Tax Stats webpage. This publication presents multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by categories important to IRS planning operations, including filing medium (paper versus electronic); and other characteristics, such as refund returns. Forecasts are shown at the national level and selected portions are shown by State and IRS Processing Campus locations. This publication is updated annually and incorporates the latest changes in legal, regulatory, administrative, and recent filing experiences. (October 2019) Individual Income Tax Percentile Tabulations, Tax Year 2017 – Tabulations presenting Tax Year 2017 individual income tax percentile statistics are now available on SOI's Tax Stats webpage. The tabulations present individual income tax return information on the number of returns, adjusted gross income, selected income items, credits, total income tax, and average tax rates by selected percentile classes. (October 2019) Gifts, Tax Year 2018 – A table presenting Filing Year 2018 data from United States Gift (and Generation-Skipping Transfer) Tax Returns (Form 709), including information on total gifts, deductions, credits, and net tax amounts, are now available on IRS's Tax Stats webpage. Data are collected on the donor and recipient of gifts that exceed the annual exclusion and are presented by tax status and size of total taxable gifts. (October 2019) Publication 6292, Fiscal Year Return Projections for the United States, Fall 2019 Edition – This semiannual publication contains United States-level projections for Fiscal Years 2019–2026 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by the major return categories, including selected detail by the IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic) and actual number of returns filed for FY 2018. (September 2019) Unincorporated Business State and County Data, Tax Year 2017 – Three new State and county tables presenting selected financial information on sole proprietorships and partnerships are now available on SOI's Tax Stats webpage. Sole proprietorships reported their information on Form 1040, Schedule C, Profit or Loss From Business, while partnerships filed Form 1065, U.S. Return of Partnership Income. The State sole proprietorship and partnership data are each classified by 3-digit NAICS subsector or 4-digit NAICS industry group level; the county data, where sole proprietorship and partnership information are combined, are classified by 2-digit sector level. The information is drawn from unedited IRS administrative records for Tax Year 2017. (September 2019) Nonprofit Charitable and Other Tax-Exempt Organizations, Tax Year 2016 – Four tables containing data from SOI's Tax Year 2016 study of tax-exempt organizations (excluding private foundations) are now available on SOI's Tax Stats webpage. The tables contain balance sheet, income statement, and functional expense data from Forms 990 and 990-EZ filed by organizations exempt under Internal Revenue Code Sections 501(c)(3) through (c)(9). Data are classified by total end-of-year assets and IRC Section. The release also includes microdata and documentation from the SOI exempt organization sample study used to create the tables. (September 2019) Tax-Exempt Organizations Excise Taxes, Calendar Year 2018 – A table presenting Calendar Year 2018 data for charities, private foundations, and split-interest trusts reporting excise taxes is now available on SOI's Tax Stats webpage. The table includes organization-level information on the types and amounts of excise taxes reported based on information from Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. (September 2019) 2017 Individual Income Tax Returns Complete Report (Publication 1304) – The Tax Year 2017 Individual Income Tax Returns Complete Report (Publication 1304) is now available on SOI's Tax Stats webpage. The report is based on a sample drawn from individual income tax returns filed for Tax Year 2017 and provides estimates 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 include tax status, size of adjusted gross income, marital status, age, and type of tax computation. The report also provides information on the requirements for filing tax returns and changes in the tax law, an analysis of the current year data as well as tax rate information, a description of the sample used to produce the report, and definitions and explanations of terms. (September 2019) 2017 Individual Income Tax Returns Line Item Estimates (Publication 4801) – The Tax Year 2017 Individual Income Tax Returns Line Item Estimates (Publication 4801) is now available on SOI's Tax Stats webpage. The publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2017 SOI Individual Income Tax Return Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire Tax Year 2017 population. The publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (September 2019) Nonfarm Sole Proprietorship, Tax Year 2017 – Tables for Tax Year 2017 Nonfarm Sole Proprietorship tables are now available on SOI's Tax Stats webpage. These tabulations provide statistics on business receipts, deductions, and net income reported by individual taxpayers on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship), for nonfarm proprietors, classified by industry group. (September 2019) 2014 Corporation Income Tax Returns Line Item Estimates (Publication 5108) – The 2014 Corporation Income Tax Return Line Item Estimates (Publication 5108) is now available on SOI's Tax Stats webpage. The publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with corporation income tax returns as shown in the 2014 SOI Corporation Income Tax Return Complete Report (Publication 16). The publication also includes corresponding population estimates of dollar amounts recorded on those lines (as applicable). Tax Year 2008 is the first year of availability for these data. (August 2019) Individual Income Tax Returns, Mid-July Filing Season Statistics, Tax Year 2018 – Tables presenting data for high-income tax returns and high-income, nontaxable tax returns (HINTs) for Tax Year 2016 are now available on SOI's Tax Stats webpage. These tables include detailed data on the number of returns, sources of income, and factors affecting tax liability. This information will also be published in an upcoming SOI Bulletin article. (August 2019) Individual Income Tax Returns with Small Business Income/Losses, Tax Years 2015-2017 – New tables for Individual income tax returns that contain small business income or losses for Tax Years 2015-2017 are now available on SOI's Tax Stats webpage. These tables include income from Schedule C, Profit or Loss from Business, Schedule E, Supplemental Income or Loss, and Schedule F, Profit or Loss from Farming. The information will provide more background and content from the individual business returns, including data on income items, adjustments, credits, and taxes. For 2017, over 42 million individual income tax returns had some small business income and/or losses. Although they represented a little more than a quarter (27.7 percent) of all individual tax returns filed for 2017, these returns accounted for 47.1 percent of adjusted gross income (AGI) and paid 60.4 percent of income tax. For each of the three years of data provided, the largest portion of small business income came from net partnership/S corporation income less losses. (August 2019) 2019 Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (Publication 6961) Update – The 2019 Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (Publication 6961) is now available on SOI's Tax Stats webpage. The publication presents multi-year projections (Calendar Years 2019–2027) of the number of information and withholding documents to be filed with the IRS by processing categories important to IRS planning operations, including form type and filing medium. Selected forecasts of paper returns are also shown by IRS processing campus locations. (August 2019) Individual Income Tax Returns with Small Business Income and Losses – The statistical tables provide detailed information about Individual Income Tax Returns with Small Business Income and Losses. This includes income from Schedule C, Profit or Loss from Business, Schedule E, Supplemental Income or Loss, and Schedule F, Profit or Loss from Farming. (August 2019) High-Income Tax Returns, Tax Year 2016 – Tables presenting data for high-income tax returns and high-income, nontaxable tax returns (HINTs) for Tax Year 2016 are now available on SOI's Tax Stats webpage. These tables include detailed data on the number of returns, sources of income, and factors affecting tax liability. This information will also be published in an upcoming SOI Bulletin article. (July 2019) Heavy Highway Vehicles Use Statistical Table, Calendar Year 2019 – A table presenting national statistics on the number of Forms 2290, Heavy Highway Vehicles Use Tax Return, filed electronically by month is now available on SOI's Tax Stats webpage. The updated table includes the number of filings for the second quarter, April through June, of Calendar Year 2019. (July 2019) Form W-2 Tabulations, Tax Years 2008-2016 and Notice of Data Revisions – Statistical tables related to the Form W-2, Wage and Tax Statement, for Tax Years 2008–2016 are now available on SOI's Tax Stats webpage. These tables include detailed information about individual wages, tax withholding, elective deferral contributions, and retirement plan participation of individual income taxpayers. This data release corrects data discrepancies from earlier years and updates the data with two additional years, Tax Years 2015–2016. (July 2019) Exempt Organization Financial Data for Calendar Year 2018 – Two new extracts of tax-exempt organization financial data for Calendar Year (CY) 2018 are now available on IRS's Tax Stats webpage. These annual extracts contain selected financial data from filers of information returns Forms 990 and 990-EZ (short form), Return of Organization Exempt from Income Tax, processed for program administrative purposes during CY 2018. The data are in Microsoft Excel. Supporting documentation is also available. (July 2019) Foreign Tax Credit Study, Tax Year 2014 – Table 1 presenting statistics for Tax Year 2014 Foreign Tax Credit (Form 1118) are now available on SOI's Tax Stats webpage. Statistics include the number of returns, total assets, income, deductions, and taxes paid, accrued, or deemed paid. These data items are available by major and selected minor industries. (July 2019) 2014 Corporation Income Tax Returns Complete Report (Publication 16) – Tables presenting statistics from Forms 1120, U.S. Corporation Income Tax Return, are now available. These tables present comprehensive data on corporation income tax returns with accounting periods ending July 2014 through June 2015. Statistics are presented by industry, asset size, business receipts size, tax form type, and other selected classifiers. Separate tabulations of data reported on Form 1120S, U.S. Income Tax Return for an S Corporation, are also included. The Tax Year 2014 Complete Report presents a significant update to the presentation of corporate tax information. Data formerly presented in a cross-sectional format in a related publication, Corporation Source Book of Statistics of Income, are now included in this publication. Additional tables were also updated, reorganized, and renumbered. (June 2019) Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2016 – One new table presenting data from Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is now available on SOI's Tax Stats webpage. The table provides U.S. income and tax withheld as reported on Form 8805, by country of residence for Tax Year 2016, and includes the number of returns, total income, income, loss, and tax withheld. (June 2019) Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Calendar Year 2016 – A table presenting data from Form 8288-A, Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, for Calendar Year 2016, is now available on SOI's Tax Stats webpage. The table presents the number of returns reporting the sales price of U.S. real property interest, Federal income tax withheld, and country of residence of foreign person as reported on Form 8288-A. (June 2019) Publication 6292, Fiscal Year Return Projections for the United States, Spring 2019 Edition – This semiannual publication contains United States-level projections for Fiscal Years 2019–2026 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by the major return categories, including selected detail by the IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic) and actual number of returns filed for FY 2018. (May 2019) 2019 Spring SOI Bulletin – Statistics of Income (SOI) has released the 2019 Spring SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. Sole Proprietorship Returns, Tax Year 2016 Partnership Returns, Tax Year 2016 (May 2019) 2018 IRS Research Bulletin – The 2018 IRS Research Bulletin (Publication 1500) is now available on IRS's Tax Stats webpage. This publication features selected papers from the latest IRS-Tax Policy Center Research Conference held at the Urban Institute in Washington, D.C., on June 20, 2018. They highlight research on factors that contribute to voluntary compliance, behavioral responses to IRS interventions, global tax administration, and future directions in tax administration. The current volume will enable IRS executives, managers, employees, stakeholders, and tax administrators elsewhere to stay abreast of the latest trends and research findings affecting tax administration. (May 2019) Businesses, Unincorporated Businesses, State and County Tabulations, 2012–2016 – Fifteen new State and county tables presenting selected financial information on sole proprietorships and partnerships are now available on SOI's Tax Stats webpage. Sole proprietorships reported their information on Form 1040, Schedule C, Profit or Loss From Business, while partnerships filed Form 1065, U.S. Return of Partnership Income. The information is drawn from unedited IRS administrative records for Tax Years 2012–2016. (May 2019) Transactions of Foreign-Owned Corporations, Tax Year 2016 – Two new tables and Transactions of Foreign-Owned Corporations: Line Item Estimates, 2016 (Publication 5314), which present statistics for Tax Year 2016 from Form 5472, Information Return of a Foreign-Owned Corporation, are now available on SOI's Tax Stats webpage. The publication displays statistics for foreign-owned domestic corporations with total receipts of $500 million or more and with Forms 5472 attached. In particular, it presents counts and dollar amounts of entries on lines from the information return. Table 1 includes statistics for financial transactions (such as stock purchases or interest payments) between corporations and related foreign persons, by the NAICS industrial sector of the domestic corporation. Table 2 includes statistics for financial transactions by selected country of residence of the related foreign person. This study is conducted every 2 years. (May 2019) 2018 IRS Data Book – Statistics of Income has released the Internal Revenue Service (IRS) 2018 Data Book. This publication provides a snapshot of agency activities for fiscal year 2018; Oct. 1, 2017, to Sept. 30, 2018. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others. (May 2019) Notice of Data Revision – For the Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts (Form 4720) study, "Tax on Taxable Distributions" was incorrectly labeled as "Tax on Being Party to Prohibited Tax Shelter Transactions" in the Calendar Year 2016 table. The table was corrected to reflect the proper label. (May 2019) Taxpayers with Individual Retirement Arrangement (IRA) Plans, Tax Year 2016 – Seven Individual Retirement Arrangement (IRA) tables for Tax Year 2016 are now available on SOI's Tax Stats webpage. These tables detail the number of taxpayers receiving distributions and total contributions made to the various types of IRAs. The data are categorized by size of adjusted gross income, age of taxpayer, type of IRA plan, and amount of contribution. (May 2019) Noncash Charitable Contributions, Tax Year 2016 – Five tables presenting data for all individual income tax returns that reported noncash charitable contributions for Tax Year 2016 on Form 8283, Noncash Charitable Contributions, are now available on SOI's Tax Stats webpage. These tables are also based on data reported on Form 1040, U.S. Individual Income Tax Return, and Schedule A, Itemized Deductions. The data detail the number of returns, number of donations, donor's cost, fair market value, and amount carried to Schedule A. Data are categorized by donation type, donor type, size of adjusted gross income, and donor age. (March 2019) SOI Tax Stats Data Releases, Calendar Year 2019 – The IRS' Statistics of Income (SOI) Division revised Calendar Year 2019 release dates for its statistical data products is now available on Tax Stats. Release dates on the Upcoming Data Releases Calendar are tentative; some dates may change during the year; and new entries may be added or others replaced as necessary. Should this occur, SOI will update the calendar as information becomes available. Customers can also be notified when data are released through SOI's Tax Stats listserv and What's New webpage. The revised calendar is due to the partial Government shutdown. (March 2019) Foreign-Controlled Domestic Corporations, Tax Year 2015 – Table 3, Foreign-Controlled Domestic Corporations: Selected Items, by Age of Corporation and Selected Country of Foreign Owner, Tax Year 2015, has been updated and is available on SOI's Tax Stats webpage. The table, based on data from the Form 1120 series, includes selected balance sheet, income statement, and tax-related data for domestic corporations with 50-percent-or-more stock ownership by a single foreign "person," and now includes data on the age of corporation. "New" corporations are those with dates of incorporation between 2013 and 2016; "old" corporations are those with dates of incorporation prior to 2013 or with unknown dates of incorporation. (March 2019) Individual Income Tax Returns, Preliminary Data, Tax Year 2017 – A table providing preliminary data from individual income tax returns for Tax Year 2017 is now available on SOI's Tax Stats webpage. These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of Processing Year 2018 and then weighted to represent a full year of tax data. (February 2019) Mid-November Filing Season Statistics for Individual Income Tax Returns, Calendar Year 2018 – Tables presenting information by adjusted gross income from the population of all Forms 1040 processed by the IRS on or before week 47 of Calendar Year 2018, including timely filed returns that had been granted a 6-month extension, are now available on SOI's Tax Stats webpage. The information presented primarily represents income earned in the prior year, and will include some late-filed returns for earlier tax years. (February 2019) Notice of Data Revision: Federal Excise Taxes or Fees Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax, Fiscal Years 1999–2017 – One table, Federal Excise Taxes or Fees Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax, Fiscal Years 1999–2017, has been revised to include FY 2017 data under "Tobacco products/Domestic" and is now available on SOI's Tax Stats webpage. (February 2019) Partnership Returns, Tax Year 2016 – Eight tables updated with Tax Year 2016 statistics for partnerships, including statistics on the types of partnerships and specific industrial sectors, are now available on SOI's Tax Stats webpage. The statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. Data are classified by industry and size of total assets. Also now available are two historical tables for partnerships that have been updated with Tax Year 2016 statistics providing balance sheet and income statement data as well as counts of partnership returns based on size of assets and receipts. (February 2019) Heavy Highway Use Tax Return, Calendar Years 2014-2018 – A table presenting national statistics on the number of Forms 2290, Heavy Highway Vehicles Use Tax Return, filed electronically is now available on SOI's Tax Stats webpage. The table includes the number of filings by month for Calendar Years 2014 through 2018. (February 2019) Foreign Recipients of U.S. Income, Tax Year 2016 – Three tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2016, are now available on SOI's Tax Stats webpage. The tables present data from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Tables 1 and 2 include statistics for the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. Table 3 presents data for returns reporting payments and amounts withheld pursuant to Chapter 4 of the Internal Revenue Code and includes statistics for the number of returns, total income, tax withheld, income subject to withholding, and income exempt from withholding. Data are available by selected income types. (February 2019) Country-by-Country Report, Tax Year 2016 – Six new tables presenting data from Form 8975, Country-by-Country Report, and Form 8975, Schedule A, Tax Jurisdiction and Constituent Entity Information, are now available on SOI's Tax Stats webpage. The tables present data from the estimated population of corporate and partnership returns filed for Tax Year 2016. Five tables display number of filers, revenues, profit, income taxes, earnings, number of employees, and tangible assets. The first three tables are classified by major geographic region and selected tax jurisdiction; the fourth is classified by major industry group, geographic region, and selected tax jurisdiction; and the fifth is classified by effective tax rate of multinational enterprise subgroups. The sixth table presents number of constituent entities classified by major geographic region, selected tax jurisdiction, and main business activities. (January 2019) Refund Projections for Processing Year 2019 – Table 10, Total Number of Returns Filed by Type of Return and Examination Class for the United States, has been revised. Specifically, the actual number of Forms 706, United States Estate (and Generation-Skipping Transfer) Tax Return, filed for Calendar Year 2017 has been corrected. (January 2019) 2018 Calendar Year Return Projections by State: 2018-2025 Update (Publication 6149) – The 2018 update of Publication 6149 is now available on SOI's Tax Stats webpage. This annual publication contains multi-year calendar-year projections of the number of tax returns to be filed with the IRS by State—as determined by the addresses on the tax returns. The publication includes detailed projections by 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). (December 2018) Tax-Exempt Bonds, Calendar Year 2016 - Table 10, Total Number of Returns Filed by Type of Return and Examination Class for the United States, has been revised. Specifically, the actual number of Forms 706, United States Estate (and Generation-Skipping Transfer) Tax Return, filed for Calendar Year 2017 has been corrected. (November 2018) 2018 Calendar Year Projections for the United States and IRS Campuses: 2018–2025 (Publication 6186) – Table 10, Total Number of Returns Filed by Type of Return and Examination Class for the United States, has been revised. Specifically, the actual number of Forms 706, United States Estate (and Generation-Skipping Transfer) Tax Return, filed for Calendar Year 2017 has been corrected. (November 2018) Gift Tax, Filing Year 2017 – A table presenting Filing Year 2017 data from United States Gift (and Generation-Skipping Transfer) Tax Returns (Form 709), including information on total gifts, deductions, credits, and net tax amounts, is now available on IRS's Tax Stats webpage. Data collected on the donor and recipient of gifts that exceeded the annual exclusion are presented by tax status and size of total taxable gifts. (November 2018) 2018 Calendar Year Projections for the United States and IRS Campuses: 2018–2025 (Publication 6186) Update – The 2018 Calendar Year Projections for the United States and IRS Campuses (Publication 6186) is now available on SOI's Tax Stats webpage. This publication presents the number of tax returns to be filed with the IRS for Calendar Years 2018 through 2025. The publication contains detailed projections by approximately 50 different individual, business, and tax-exempt return types, including form type (Forms 1040, 1120, 941, and 990); filing medium (paper versus electronic), and IRS Processing Campus locations. (November, 2018) International Boycott Study, Tax Year 2016 – A new table, presenting data from Tax Year 2016 Form 5713, International Boycott Report, is now available on SOI's Tax Stats webpage. This table includes e-filed data from taxpayers who received requests to participate in international boycotts not sanctioned by the United States. (November, 2018) Private Foundation (Form 990-PF) Microdata and Tables, Tax Year 2015 – Microdata files and tables based on data from a sample of Tax Year 2015 Forms 990-PF, Return of Private Foundation, are now available on SOI's Tax Stats webpage. The microdata (in ASCII flat files) are organization-level data from SOI's annual study of private foundations and charitable trusts. Documentation to assist with the files is included. The four tables include estimates for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution information for these organizations. SOI classified the statistics by organization type, operating and grant-making status, and size of fair market value of total assets. (October 2018) 2018 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) Update – The 2018 Calendar Year Projections of Individual Returns by Major Processing Categories (Publication 6187) is now available on SOI's Tax Stats webpage. The publication presents multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by processing categories important to IRS planning operations, including form type (Forms 1040, 1040A, and 1040EZ); filing medium (paper versus electronic); and other characteristics, such as refund returns. Selected portions of the forecasts are also shown by State and IRS Processing Campus locations. (October 2018) U.S. Corporation Returns with a Foreign Tax Credit, Tax Year 2015 – Table 2, which presents statistics from Form 1118 (Foreign Tax Credit--Corporations} for Tax Year 2015, is now available on SOI's Tax Stats webpage. The data provided include foreign-source gross income, deductions, and taxes paid, accrued, or deemed paid by selected country. (October 2018) Heavy Highway Vehicles Use Statistical Table, Calendar Year 2018 – A table presenting national statistics on the number of Forms 2290, Heavy Highway Vehicles Use Tax Return, filed electronically is now available on SOI's Tax Stats webpage. The table includes the number of filings by month for Calendar Years 2014 through 2017 and for the first 9 months of Calendar Year 2018. (October, 2018) Program Documentation: Data Items by Forms and Schedules, Program Year 2017 (Document 6991) – This document is now available on SOI's Tax Stats webpage and contains the Federal tax forms, schedules, and information documents selected for SOI's Tax Year 2017 studies. It is organized in the following two parts: Individual and Tax-Exempt Branch studies include data related to the Form 1040, U.S. Individual Income Tax Return, series as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties. The studies also include data collected for estate and gift taxes, tax-exempt organizations, and tax-exempt bonds. Corporation, Partnership, and International Branch studies focus on data collected from the Form 1120, U.S. Corporation Income Tax Return, series as well as SOI's Partnership program and information collected from international filers. SOI works in collaboration with data users both inside and outside of the Federal Government to develop the information collected for each SOI study. SOI bases most of its programs on stratified samples of returns for which data are collected prior to IRS audits; therefore, the data represent information as originally reported by taxpayers. Each tax form included in the SOI program is represented in this volume. The specific data items captured for each study are indicated on facsimiles of the forms and schedules. Data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this document will vary somewhat from year to year. (October 2018) Individual Income Tax Percentile Tabulations, Tax Year 2016 – Tabulations presenting Tax Year 2016 Individual income tax percentile statistics are now available on SOI's Tax Stats webpage. The tabulations present individual income tax return information on the number of returns, adjusted gross income, selected income items, credits, total income tax, and average tax rates by selected percentile classes. (October 2018) Estate Tax Statistics, Filing Year 2017 – Three statistical tables presenting estate tax return data for Filing Year 2017 are now available on SOI's Tax Stats webpage. Because of the relatively long filing period, estate tax returns filed in a single calendar year may be for decedents who died in several different years. Table 1 presents data from estate tax returns filed in 2017, by tax status and size of gross estate. Table 2 shows data from estate tax returns filed in 2017, by State of residence. Table 3 includes data from estate tax returns filed in 2017 by gross charitable bequests and State of residence. (October 2018) Transactions of Foreign-Owned Corporations, Tax Year 2014, Line Item Estimates – Line counts and data amounts from Form 5472, Information Return of a Foreign Owned Corporation, are now available on SOI's Tax Stats webpage. The form presents total counts and data amounts by line item for foreign-owned domestic corporations with total receipts of $500 million or more and with Forms 5472 attached. (October 2018) Publication 6292, Fiscal Year Return Projections for the United States, Fall 2018 Edition – This semiannual publication contains United States-level, fiscal year projections for Fiscal Years 2018–2025 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by the major return categories, including selected detail by the IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic). (September 2018) 2018 Summer SOI Bulletin – Statistics of Income (SOI) has released the 2018 Summer SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. Controlled Foreign Corporations, Tax Year 2012 Foreign Recipients of U.S. Income, Calendar Year 2015 (August 2018) 2016 Individual Income Tax Returns Complete Report (Publication 1304) Tables – Tables contained in the Tax Year 2016 Individual Income Tax Returns Complete Report (Publication 1304) are now available on SOI's Tax Stats webpage. The tables are based on a sample drawn from individual income tax returns filed for Tax Year 2016 and provide estimates on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. The data are classified by tax status, size of adjusted gross income, marital status, age, and type of tax computation. (August 2018) 2016 Individual Income Tax Returns Line Item Estimates (Publication 4801) – The Tax Year 2016 Individual Income Tax Returns Line Item Estimates (Publication 4801) is now available on SOI's Tax Stats webpage. The publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2016 SOI Individual Income Tax Return Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire Tax Year 2016 population. The publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (August 2018) State Data, Tax Year 2016 – State data tables for Tax Year 2016 are now available on SOI's Tax Stats webpage. These tables present selected income and tax return items from individual income tax returns (Form 1040) broken out by all 50 states, as well as the District of Columbia and other areas. Notable changes this year include the addition of eight new variables from the Schedule A, Itemized Deductions: Total medical and dental expense deduction, Personal property taxes, Home mortgage interest paid from personal seller, Deductible points, Qualified mortgage insurance premiums, Investment interest paid, Net limited miscellaneous deduction, and Other nonlimited miscellaneous deduction. (August 2018) County Data, Tax Year 2016 – Tables by county from selected income and tax return items for Tax Year 2016 are now available on SOI's Tax Stats webpage. These tables present data from individual income tax returns (Form 1040) broken out by county-level geography for approximately 3,000 counties across the United States. Notable changes this year include the addition of eight new variables from the Schedule A, Itemized Deductions: Total medical and dental expense deduction, Personal property taxes, Home mortgage interest paid from personal seller, Deductible points, Qualified mortgage insurance premiums, Investment interest paid, Net limited miscellaneous deduction, and Other nonlimited miscellaneous deduction. (August 2018) Metropolitan and Micropolitan Data, Tax Year 2016 – Metropolitan and Micropolitan data tables for Tax Year 2016 are now available on SOI's Tax Stats webpage. These tables present selected income and tax return items based on SOI's county data. The information provides for more in-depth analysis as it contains urban core populations of 50,000 or more for metro areas and at least 10,000 (but less than 50,000) for micro areas. Notable changes this year include the addition of eight new variables from the Schedule A, Itemized Deductions: Total medical and dental expense deduction, Personal property taxes, Home mortgage interest paid from personal seller, Deductible points, Qualified mortgage insurance premiums, Investment interest paid, Net limited miscellaneous deduction, and Other nonlimited miscellaneous deduction. (August 2018) ZIP Code Data, Tax Year 2016 – ZIP code data tables for Tax Year 2016 are now available on SOI's Tax Stats webpage. These tables present selected income and tax return items from individual income tax returns (Form 1040) by ZIP-code level geography for approximately 43,000 ZIP codes across the United States. Notable changes this year include the addition of eight new variables from the Schedule A, Itemized Deductions: Total medical and dental expense deduction, Personal property taxes, Home mortgage interest paid from personal seller, Deductible points, Qualified mortgage insurance premiums, Investment interest paid, Net limited miscellaneous deduction, and Other non-limited miscellaneous deduction. (August 2018) Nonfarm Sole Proprietorship Tables, Tax Year 2016 – Tax Year 2016 Nonfarm Sole Proprietorship tables are now available on SOI's Tax Stats webpage. These tabulations provide statistics on business receipts, deductions, and net income reported by individual taxpayers on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship), for nonfarm proprietors, classified by industry group. (August 2018) Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses – Publication 6961 is revised annually to update detailed calendar year projections of information and withholding documents to be filed at the US and campus levels. Projections are also available by submission method. The projections incorporate the latest changes in legal, regulatory, administrative, and recent filing experiences. (August 2018) Federal Excise Taxes or Fees Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax, Fiscal Years 1999–2017 – One data table, "Federal Excise Taxes or Fees Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax," has been updated to include Fiscal Year 2017 data and is now available on SOI's Tax Stats webpage. Data are available beginning from Fiscal Year 1999. (August 2018) Nonprofit Charitable and Other Tax-Exempt Organizations, 2015 – Four tables containing data from SOI's Tax Year 2015 study of tax-exempt organizations (excluding private foundations) are now available on the Tax Stats webpags. The tables contain balance sheet, income statement, and functional expense data from Forms 990 and 990-EZ filed by organizations exempt under Internal Revenue Code Sections 501(c)(3) through (c)(9). Data are classified by total end-of-year assets and IRC Section. The release also includes microdata and documentation from the SOI exempt organization sample study used to create the tables. (July 2018) Electronically Filed Form 2290, Heavy Highway Vehicles Use Tax Return, Calendar Years 2014–2018 – A table presenting data from electronically filed Form 2290, Heavy Highway Vehicles Use Tax Return, is now available on SOI's Tax Stats webpage. The table provides the number of forms filed, by month, at the National level, for January–December of Calendar Years 2014–2017 and January–June of Calendar Year 2018. (June 2018) Noncash Charitable Contributions, Tax Year 2015 – Five tables presenting data for all individual returns reporting noncash charitable contributions on Form 8283, Noncash Charitable Contributions, are now available on SOI's Tax Stats webpage. These tables are also based on data reported on Form 1040, U.S. Individual Income Tax Return, and Schedule A, Itemized Deductions, and they detail the number of returns, number of donations, donor's cost, fair market value, and amount carried to Schedule A. The data are categorized by donation type, donee type, size of adjusted gross income, and donor age. (June 2018) Publication 6292, Fiscal Year Return Projections for the United States: 2018–2025 – This semiannual publication contains United States-level, fiscal year projections for Fiscal Years 2018–2025 of approximately 50 different individual, business, and tax-exempt return types (e.g., Forms 1040, 1120, 941, and 990) to be filed by the major return categories, including selected detail by the IRS business operating divisions. There is also additional detail by medium of filing (paper versus electronic). (June 2018) Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Tax Year 2015 – A table presenting data from Form 8822-A, Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, is now available on SOI's Tax Stats webpage. The table presents the number of returns reporting sales of U.S. real property, the sales price, and tax withheld as reported on Form 8288-A, by country of residence, for Tax Year 2015. (June 2018) Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2015 – One new table presenting data from Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is now available on SOI's Tax Stats webpage. The table provides U.S. income and tax withheld as reported on Form 8805, by country of residence for Tax Year 2015, and includes the number of returns, total income, income, loss, and tax withheld. (June 2018) Mid-May Filing Season Statistics for Individuals – This report is now available on SOI's Tax Stats webpage. Published three times per year, the reports include number of returns, total income, total tax, and share of income composed of capital gains, by adjusted gross income category. Data for the May report are based on returns processed through week 21 of the filing season. (June 2018) 2018 Spring SOI Bulletin – Statistics of Income (SOI) has released the 2018 Spring SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. Individual Income Tax Returns, Preliminary Data, 2016 Partnership Returns, 2015 (June 2018) 2017 IRS Research Bulletin – The 2017 IRS Research Bulletin is now available on IRS's Tax Stats webpage. This publication features selected papers from the latest IRS-Tax Policy Center Research Conference held at the Urban Institute in Washington, D.C., on June 21, 2017. The conference highlighted research on tax compliance and current tax issues affecting tax administration, and facilitated dialogue among IRS researchers, tax experts from other countries, academic researchers, Federal agencies, and private sector experts. (May 2018) Taxpayers with Individual Retirement Arrangement (IRA) Plans, Tax Year 2015 – Tax Year 2015 Individual Retirement Arrangement (IRA) tables are now available on SOI's Tax Stats webpage. These tables detail the total fair market value for IRAs, the number of taxpayers receiving distributions, and total contributions made to the various types of IRAs. The data are categorized by size of adjusted gross income, age of taxpayer, type of IRA plan, and amount of contribution. (April 2018) 2017 IRS Data Book – Statistics of Income has released the Internal Revenue Service (IRS) 2017 Data Book. This publication provides a snapshot of agency activities for fiscal year 2017; Oct. 1, 2016, to Sept. 30, 2017. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others. (March 2018) Private Foundations, Annual Financial Extract, Calendar Year 2016 – Calendar Year 2016 data on private foundations are now available on SOI's Tax Stats webpage. These data include financial and other information from more than 100,000 Forms 990-PF filed by private foundations and Section 4947(a)(1) nonexempt charitable trusts that were processed by the IRS during Calendar Year 2016. The data are in ASCII space-delimited format. Supporting documentation is also available. (March 2018) Individual Income Tax Returns, Preliminary Data, Tax Year 2016 – A table providing preliminary data from individual income tax returns for Tax Year 2016 is now available on SOI's Tax Stats webpage. These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of Processing Year 2017 and then weighted to represent a full year of tax data. (March 2018) Form W-2 Tabulations, Tax Years 2008-2014 – Statistical tables related to the Form W-2, Wage and Tax Statement, for Tax Years 2008 through 2014 are now available on SOI's Tax Stats webpage. The tables include detailed information about individual wages, tax withholding, elective deferral contributions, and retirement plan participation of individual income taxpayers. (March 2018) Individual Income Tax Shares, Tax Year 2015 – The Tax Year 2015 Individual Income Tax Shares article from the winter 2018 Statistics of Income (SOI) Bulletin is now available on SOI's Tax Stats webpage. (March 2018) 2016 Partnership Returns Line Item Estimates (Publication 5035) – 2016 Partnership Returns Line Item Estimates (Publication 5035) is now available on SOI's Tax Stats webpage. This publication presents estimates of frequencies of filer entries recorded on the applicable lines of the forms and schedules filed with partnership returns for Tax Year 2016. It also contains corresponding population estimates of dollar amounts recorded on those lines, as applicable. (February 2018) Gift Tax, 2015 and 2016 – Two tables presenting Filing Years 2015 and 2016 data from United States Gift (and Generation-Skipping Transfer) Tax Returns (Form 709), including information on total gifts, deductions, credits, and net tax amounts, are now available on IRS's Tax Stats webpage. Data are collected on the donor and recipient of gifts that exceed the annual exclusion and are presented by tax status and size of total taxable gifts. (January 2018) Calendar Year Return Projections by State: 2017–2024, Publication 6149 (2017 Update) – The 2017 update of Publication 6149 is now available on SOI's Tax Stats webpages. This annual publication contains multiyear calendar-year projections of the number of tax returns to be filed with the IRS by State—as determined by the addresses on the tax returns. The publication includes detailed projections by 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). (December 2017) 2017 Fall SOI Bulletin – Statistics of Income (SOI) has released the 2017 Summer SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. Sole Proprietorship Returns, Tax Year 2015 (December 2017) State and County Migration Data, Calendar Years 2015–2016 – The State- and county-level migration data for Calendar Years 2015–2016 for the United States are now available on SOI's Tax Stats webpages. These data show the migration between both States and counties in separate datasets. The data include migration flows at the State level, by size of adjusted gross income and age of the primary taxpayer, and are based on year-to-year address changes reported on individual income tax returns filed with the IRS. The data present migration patterns by State or county for the entire United States and are available for inflows (the number of new residents who moved to a State or county and where they migrated from) and outflows (the number of residents who left a State or county and where they moved to). (November 2017) Controlled Foreign Corporations, Tax Year 2014 – Line counts and data amounts from Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations, are now available on SOI's Tax Stats webpages. The form presents total counts and data amounts by line item from the estimated population of returns filed for Tax Year 2014. (November 2017) Advance Refunding of Tax-Exempt Bonds, Issue Year 2015 – Two new tables presenting data from Forms 8038, Information Return for Tax-Exempt Private Activity Bond Issues, and 8038-G, Information Return for Tax-Exempt Governmental Obligations, are now available on SOI's Tax Stats webpages. The tables present the total count and amount of advance refunding of tax-exempt bonds in Issue Year 2015. This is the amount of proceeds used to pay principal, interest, or call premium on any other issue of bonds after 90 days of the issue date. (November 2017) Foreign Tax Credit Study, Tax Year 2014 – Table 2 presenting statistics for Tax Year 2014 Foreign Tax Credit (Form 1118) is now available on SOI's Tax Stats webpages. Statistics include foreign-source gross income, deductions, and taxes paid, accrued or deemed paid by selected country. (November 2017) Calendar Year Projections for the United States and IRS Campuses: 2017–2024, Publication 6186 (2017 Update) – IRS Publication 6186 is now available on SOI's Tax Stats webpage. This annual publication includes U.S.- and campus-level Calendar Years 2017-2024 projections of individual and business income tax returns to be filed by the major return categories. Publication 6186 also includes breakouts by filing methods and total number of returns filed for the United States by examination class. (November 2017) Private Foundation (Form 990-PF) Microdata and Tables, Tax Year 2014 – Microdata files and tables based on data from a sample of Tax Year 2014 Forms 990-PF, Return of Private Foundation, are now available on Tax Stats. The microdata (in ASCII flat files) are organization-level data from SOI's annual study of private foundations and charitable trusts. Documentation to assist with the files is included. The four tables include estimates for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution information for these organizations. SOI classified the statistics by organization type, operating and grant-making status, and size of fair market value of total assets. (October 2017) Foreign Recipients of U.S. Income, Tax Year 2015 – Three tables presenting data from Tax Year 2015 Foreign Recipients of U.S. Income Study are now available on SOI's Tax Stats webpage. Tables 1 and 2 present statistics from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and include the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. Table 3 presents data from Form 1042-S for returns reporting payments and amounts withheld pursuant to Chapter 4 of the Internal Revenue Code and includes statistics for the number of returns, total income, tax withheld, income subject to withholding, and income exempt from withholding, by selected income types. (October 2017) International Boycott Report, Tax Year 2015 – A new table presenting data from Tax Year 2015 Form 5713, International Boycott Report, is now available on SOI's Tax Stats webpage. This table includes e-filed data from taxpayers who received requests to participate in international boycotts not sanctioned by the United States. (October 2017) Calendar Year Projections of Individual Returns by Major Processing Categories: 2017 Update (Publication 6187) – IRS Publication 6187 is now available on SOI's Tax Stats webpage. This publication contains multiyear projections of the number of individual Form 1040 series returns to be filed with the IRS by major processing categories important to IRS planning operations. This includes detail by form type (Forms 1040, 1040-A, and 1040-EZ), by medium of filing (paper versus electronic), and by other characteristics such as refund returns. Selected portions of the forecasts are also shown by IRS processing campus location and by state. (October 2017) 2014 Corporation Source Book – Preliminary Release Statistical Tables – Three statistical tables presenting Tax Year 2014 SOI Corporation data at the "All Industry" level are now available on SOI's Tax Stats webpage. The tables consist of all returns with and without net income by size of total assets, all returns with net income, and 1120S returns with and without net income. This is a preliminary release of tables while the Statistics of Income Division continues its evaluation of the impact of recently modified IRS disclosure guidelines on the publication of corporation tax return information. Under this preliminary release, only the first table is presented by size of total assets. (October 2017) Controlled Foreign Corporations, Tax Year 2014 – Two new tables presenting data from Form 5471, Information Return of U.S. Persons with Respect To Certain Foreign Corporations, are now available on SOI's Tax Stats webpage. The tables present data from the estimated population of returns filed for Tax Year 2014. Table 1 displays number, assets, receipts, earnings, taxes, distributions, subpart F income, and related party transactions for U.S. corporations and their controlled foreign corporations classified by NAICS industrial sector. Table 2 displays number, assets, receipts, earnings, taxes, distributions, subpart F income, and related party transactions for U.S. corporations and their controlled foreign corporations classified by selected country of incorporation. (October 2017) Individual Income Tax Percentile Tabulations, Tax Year 2015 – Tabulations presenting Tax Year 2015 individual income tax percentile statistics are now available on SOI's Tax Stats webpage. The tabulations present individual income tax return statistics on the number of returns, adjusted gross income, selected income items, credits, total income tax, and average tax rates tabulated by selected percentile classes. (October 2017) Foreign-Controlled Domestic Corporations, Tax Year 2014 – A table for the Tax Year 2014 Foreign-Controlled Domestic Corporation study is now available on SOI's Tax Stats webpage. The table, based on data from the Form 1120-series, include selected balance sheet, income statement, and tax-related data for domestic corporations with 50-percent-or-more stock ownership by a single foreign "person." These data are classified by country of the foreign owners. Foreign-controlled domestic corporations (103,393 returns) accounted for $5.2 trillion of total receipts and $12.8 trillion of total assets. (October 2017) Estate Tax Data, Filing Year 2016 – Three statistical tables presenting data on estate tax for Filing Year 2016 are now available on Tax Stats. Because of the relatively long filing period, estate tax returns filed in a single calendar year may be for decedents who died in several different years. Table 1 presents data from estate tax returns filed in 2016, by tax status and size of gross estate. Table 2 shows data from estate tax returns filed in 2016, by State of residence. Table 3 includes data from estate tax returns filed in 2016 by gross charitable bequests and State of residence. (October 2017) 2016 Statistics of Income Program Documentation: Data Items by Forms and Schedules – This document is now available and contains the Federal tax forms, schedules, and information documents selected for SOI's Tax Year 2016 studies. It is organized in the following two parts: Individual and Tax Exempt Branch studies include data related to the Form 1040 Individual income tax return series, as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties. The studies also include data collected for Estate and Gift Taxes, Tax-Exempt Organizations, and Tax-Exempt Bonds. Corporation, Partnership, and International Branch studies focus on data collected from the Form 1120 series, SOI's Partnership program, as well as information collected from international filers. SOI works in collaboration with data users both inside and outside of the Federal Government to develop the information collected for each SOI study. SOI bases most of its programs on stratified samples of returns for which data are collected prior to IRS audits; therefore, the data represent information as originally reported by taxpayers. Each tax form included in the SOI program is represented in this volume. The specific data items captured for each study are indicated on facsimiles of the forms and schedules. Data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this document will vary somewhat from year to year. (October 2017) 2015 Individual Income Tax Returns Complete Report (Publication 1304) – U.S. taxpayers filed 150.5 million individual income tax returns for tax year 2015, up 1.3 percent from 2014. The adjusted gross income less deficit reported on these returns rose to $10.2 trillion, which is a 4.5-percent increase from the prior year. The report is based on a sample drawn from the 150.5 million individual income tax returns filed for tax year 2015 and provides estimates on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. (September 2017) 2015 Individual Income Tax Returns Line Item Estimates (Publication 4801) – The 2015 Individual Income Tax Returns Line Item Estimates (Publication 4801) is now available on SOI's Tax Stats webpage. The publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2015 Individual SOI Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire 2015 Tax Year population. The publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (September 2017) Notice of Revised Release Dates – Individual Migration Flow Data, Calendar Year 2015 - Changed to "Pending." (September 2017) Tax-Exempt Bonds, Calendar Year 2015 – Updated tax-exempt bond data for both governmental ("public purpose") and private activity bonds issued in Calendar Year 2015 are now available on SOI's Tax Stats webpage. These data are obtained from the Forms 8038-G, Information Return for Tax-Exempt Governmental Obligations, and Forms 8038, Information Return for Tax-Exempt Private Activity Bonds, filed and processed by the Internal Revenue Service after the bonds are issued. Tabulated data regarding issuance volumes, the types of projects financed, and State-by-State breakdowns are available. (September 2017) Fiscal Year Return Projections for the United States: 2017–2024, Publication 6292 (Fall 2017) – The Fall 2017 issue of Publication 6292 is now available on SOI's Tax Stats webpage. This semiannual publication contains multiyear projections of the number of tax returns to be filed with the IRS by fiscal year of filing. It also 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 additional detail by filing medium (paper versus electronic) and by IRS business operating division category. The projections are based on information available as of August 2017. (September 2017) State Data, Tax Year 2015 – State data tables for Tax Year 2015 are now available on SOI's Tax Stats webpage. These tables present selected income and tax return items from individual income tax returns (Form 1040) broken out by all 50 states, as well as the District of Columbia and other areas. Notable changes to the data this year include the addition of volunteered income tax assistance (VITA) returns with Earned Income Credit as well as three number-of-return variables: refund anticipation loan returns; refund anticipation check returns; and elderly returns. (August 2017) Metropolitan and Micropolitan Data, Tax Year 2015 – Metropolitan and Micropolitan data tables for Tax Year 2015 are now available on SOI's Tax Stats webpage. These tables present selected income and tax return items based on SOI's county data. The information provides for more in-depth analysis as it contains urban core populations of 50,000 or more for metro areas and at least 10,000 (but less than 50,000) for micro areas. Notable changes to the data this year include the addition of volunteered income tax assistance (VITA) returns with Earned Income Credit as well as three number-of-return variables: refund anticipation loan returns; refund anticipation check returns; and elderly returns. (August 2017) County Data, Tax Year 2015 – Tables by county from selected income and tax return items for Tax Year 2015 are now available on SOI's Tax Stats webpage. These tables present data from individual income tax returns (Form 1040) broken out by county-level geography for approximately 3,000 counties across the United States. Notable changes to the data this year include the addition of volunteered income tax assistance (VITA) returns with Earned Income Credit as well as three number-of-return variables: refund anticipation loan returns; refund anticipation check returns; and elderly returns. (August 2017) ZIP Code Data, Tax Year 2015 – ZIP code data tables for Tax Year 2015 are now available on SOI's Tax Stats webpage. These tables present selected income and tax return items from individual income tax returns (Form 1040) by ZIP-code level geography for approximately 43,000 ZIP codes across the United States. Notable changes to the data this year include the addition of volunteered income tax assistance (VITA) returns with Earned Income Credit as well as three number-of-return variables: refund anticipation loan returns; refund anticipation check returns; and elderly returns. (August 2017) 2017 Summer SOI Bulletin – Statistics of Income (SOI) has released the 2017 Summer SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. High-Income Tax Returns, Tax Year 2014 Corporate Foreign Tax Credit Study, Tax Year 2013 Individual Noncash Contributions, Tax Year 2014 (August 2017) Mid-July Filing Season Statistics by Adjusted Gross Income –Tables presenting information by AGI from the population of all Forms 1040 processed by the IRS on or before week 30 of the calendar year are now available on SOI's Tax Stats webpage. These returns primarily reflect income earned in the year preceding the filing year, but exclude taxpayers who requested a 6-month extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. (August 2017) Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses – Publication 6961 is revised annually to update detailed calendar year projections of information and withholding documents to be filed at the US and campus levels. Projections are also available by submission method. The projections incorporate the latest changes in legal, regulatory, administrative, and recent filing experiences. (August 2017) Personal Wealth Study, Tax Year 2013 – Six tables presenting data on personal wealth for Tax Year 2013 are now available on SOI's Tax Stats webpage. Information reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, is used to estimate the wealth of the living population. These estimates, based on the Estate Multiplier technique, appear every three years. (August 2017) Preliminary State Data, Tax Year 2015 – Peliminary State Data for Tax Year 2015 are now available on Tax Stats. The data present selected income, deduction, credit, and tax information, as well as new items related to volunteer-prepared returns, refund anticipation loan/check returns, and elderly returns. The data are classified by state and size of adjusted gross income. (August 2017) Notice of Data Revision: Withholding on Dispositions by Foreign Persons of U.S. Real Property, Tax Year 2014 – Table presenting data from Form 8822-A, Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, incorrectly reported total sales price and U.S. tax amounts. The amounts have been corrected. (July 2017) Nonprofit Charitable and Other Tax-Exempt Organization Tables and Microdata, Tax Year 2014 – Our tables containing data from SOI's Tax Year 2014 study of tax-exempt organizations (excluding private foundations) are now available on SOI's Tax Stats webpage. The tables contain balance sheet, income statement, and functional expense data from Forms 990 and 990-EZ, filed by organizations exempt under Internal Revenue Code sections 501(c)(3) through (c)(9). Data are classified by total end-of-year assets and IRC section. The release also includes microdata and documentation from the SOI exempt organization sample study used to create the tables. (July 2017) Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720, Calendar Year 2016 – A table presenting Calendar Year 2016 data for charities, private foundations, and split-interest trusts reporting excise taxes is now available on SOI's Tax Stats webpage. The table includes organization-level information on the types and amounts of excise taxes reported based on information from Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. (July 2017) Withholding on Dispositions by Foreign Persons of U.S. Real Property, Tax Year 2014 - A table presenting data from Form 8822-A, Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, is now available on SOI's Tax Stats webpage The table presents the number of returns reporting sales of U.S. real property, the sales price, and tax withheld as reported on Form 8288-A, by country of residence for Tax Year 2014. (July 2017) Mid-May Filing Season Statistics for Individuals – This report is now available on the Tax Stats webpage. Published three times per year, the reports include number of returns, total income, total tax, and share of income composed of capital gains, by adjusted gross income category. Data for the May report are based on returns processed through week 20 of the filing season. (June 2017) Publication 6292, Fiscal Year Return Projections for the United States: 2017–2024 – This semiannual publication contains United States-level, fiscal year projections for Fiscal Years 2017–2024 of individual and business income tax returns to be filed by the major return categories, including selected detail by the IRS business operating divisions. (June 2017) Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2014 – One new table presenting data from Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is now available on SOI's Tax Stats webpage. The table provides U.S. income and tax withheld as reported on Form 8805, by country of residence for Tax Year 2014, and includes the number of returns, total income, income, loss, and tax withheld. (June 2017) High-Income Tax Returns for Tax Year 2014 – This annual study provides detailed data on returns with adjusted gross income or expanded income greater than $200,000. The study also looks at high-income, nontaxable returns (HINTs) and the reason for nontaxability. For Tax Year 2014, there were almost 6.3 million individual income tax returns with an expanded income of $200,000 or more, accounting for 4.2 percent of all returns for the year. Of these returns, 9,692 had no worldwide income tax liability. This was a 24.2-percent decline from the number of returns with no worldwide income tax liability in 2013, and the fifth decrease in a row since the all-time high of 19,551 HINTs in 2009. (June 2017) 2017 Spring SOI Bulletin – Statistics of Income (SOI) has released the 2017 Spring SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. Unrelated Business Income Tax Returns, Tax Year 2015 Individual Income Tax Shares, Tax Year 2014 (May 2017) Transactions of Foreign-Owned Corporations Study, Tax Year 2014 – Tables presenting statistics compiled from the Tax Year 2012 Forms 5472, Information Return of a Foreign Owned Corporation, are now available on IRS' Tax Stats webpage. Tables display statistics for foreign-owned domestic corporations with total receipts of $500 million or more and with Forms 5472 attached. Table 1 includes statistics for financial transactions (such as stock purchases or interest payments) between corporations and related foreign persons, by the NAICS industrial sector of the domestic corporation. Table 2 includes statistics for financial transactions by selected country of residence of the related foreign person. This study is conducted every 2 years. (May 2017) Exempt Organization Financial Data for Calendar Year 2016 – Two new extracts of tax-exempt organization financial data for Calendar Year 2016 are now available on IRS's Tax Stats webpage. These annual extracts contain selected financial data from filers of information returns Forms 990 and 990-EZ (short form), Return of Organization Exempt from Income Tax, processed for program administrative purposes during Calendar Year 2016. The data are in ASCII space-delimited format. Supporting documentation is also available. (May 2017) Controlled Foreign Corporations, 2012 – Two new tables presenting data from Form 5471, Controlled Foreign Corporations and Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities, are now available on Tax Stats. The tables present data from the estimated population of returns filed for Tax Year 2012. Table 3 presents number, assets, and earnings for controlled foreign corporations and their foreign disregarded entities classified by selected country of incorporation. Table 4 displays number, assets, and earnings for controlled foreign corporations and their foreign disregarded entities classified by selected NAICS industrial sector. (April 2017) 2016 IRS Data Book – Statistics of Income has released the Internal Revenue Service (IRS) 2016 Data Book. This publication provides a snapshot of agency activities for fiscal year 2016; Oct. 1, 2015, to Sept. 30, 2016. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others. (March 2017) 2016 IRS Research Bulletin – The 2016 IRS Research Bulletin is now available on IRS's Tax Stats webpage. This publication features selected papers from the latest IRS-Tax Policy Center Research Conference held at the Urban Institute in Washington, D.C., on June 23, 2016. The conference highlighted research on tax compliance and current tax issues affecting tax administration, and facilitated dialogue among IRS researchers, tax experts from other countries, academic researchers, Federal agencies, and private sector experts. (March 2017) Notice of Data Revision - Form W-2 Tabulations – Discrepancies were discovered in the tables detailing the presence of employer-sponsored retirement plans (Tables 3.E and 3.E.1 through 3.E.6) for Tax Years 2008–2013. Those discrepancies have now been resolved and corrected. (March 2017) Tax Year 2015 Individual Income Tax Returns, Preliminary Data – A table providing preliminary data from individual income tax returns for Tax Year 2015 is now available on IRS's Tax Stats webpage. These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of Processing Year 2016 and then weighted to represent a full year of tax data. (March 2017) Notice of Revised Release Dates – 2014 Corporations Source Book - July 25, 2017 (March 2017) Foreign Recipients of U.S. Income, 2014 – Two additional tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2014, are now available on Tax Stats. These tables present data from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and include statistics for the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. (February 2017) Estate Tax Data, Year-of-Death 2013 – Six tables presenting data for year-of-death 2013 estate tax decedents are now available on SOI's Tax Stats webpage. These tables include data combined from Form 706 returns filed in 2013, 2014, and 2015 for the vast majority of estates whose decedents died in Calendar Year 2013. These tables are: Estate Tax Returns Filed for 2013 Decedents; Values for Tax Purposes, by Tax Status and Size of Gross Estate; Date of Death Values, by Tax Status and Size of Gross Estate; Decedents Making Charitable Bequests, and Recipients of Charitable Bequests, by Sex and Marital Status of Decedent; Decedents by State of Residence; and Estate Tax Returns Filed for Male and Female 2013 Decedents, by Age and Marital Status of Decedent and Size of Gross Estate. (February 2017) Form W-2 Tabulations – Statistical tables related to the Form W-2, Wage and Tax Statement, for Tax Years 2008 through 2013 are now available on SOI's Tax Stats webpage. The tables include detailed information about the individual wages, tax withholding, elective deferral contributions, and retirement plan participation of individual income taxpayers. (January 2017) Notice of Revised Release Dates – Estate Tax Data, Year-of-Death 2013–February 10, 2017. (January 2017) Notice of Data Revision: 2014 Individual Income Tax Returns Line Item Estimates – On page 171 (Form 8824), the amounts of selected lines filed were incorrectly shown as number of returns filed. The amounts have been corrected. (January 2017
