SOI Tax Stats - SOI Projects, Contacts, and Public Release Information

This section contains information on our current and future projects, as well as the primary analysts, project frequency, program content, and goals for public release.

Many of the data release dates, i.e., the months in which the Statistics of Income Division expects to release data to users, ahead of publication, on request, are published in each issue of the SOI Bulletin. For more information on items listed under each category, or to request specific data not listed here, please contact us:

Statistical Information Services
Statistics of Income Division
Internal Revenue Service
P.O. Box 2608 • Washington, DC 20013–2608
Voice: (202) 874–0410 • Fax: (202) 874–0964
SIS email

 

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Controlled Foreign Corporations
Jason Wenrich

This semiannual study provides data on activities of foreign corporations that are controlled by U.S. corporations. Data are classified by industry group and country.

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Controlled Foreign Partnerships
Bill States

This study provides data on activities of foreign partnerships that are controlled by U.S. corporations or partnerships. Frequency of this study has not been determined.

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Corporation Foreign Tax Credit
Scott Luttrell, Lissa Costa and Nuria McGrath

This annual study provides data on foreign income, taxes paid, and foreign tax credit reported on corporation foreign income tax returns. Data are classified by industry group and country.

NOTE: Data for 2008 represent accounting periods ending July 2008 through June 2009. Data for other study years are similarly defined.

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Corporation Income Tax Returns
2009 Program: Bill Rush and Kimberly Stockton
2010 Program: Heather Parisi

Basic data are produced annually and cover complete income statement, balance sheet, tax, tax credits, and details from supporting schedules. Data are classified chiefly by industry group or asset size.

NOTE: Corporation statistics for 2009 represent accounting periods ended July 2009 through June 2010. Study Year 2010 is similarly defined.

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Disregarded Entities Study
Jason Wenrich

This semiannual study provides data on activities of foreign disregarded entities that are controlled by U.S. corporations. Data are classified by industry group and country.

NOTE: Data for 2008 represent accounting periods ending July 2008 through June 2009. Data for other study years are similarly defined.

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Estate Tax
Brian Raub and Joseph Newcomb

This annual study provides information on a gross estate and its composition, deductions, and tax; and information on the age, sex, and marital status of decedents.  Basic estate tax return data by year in which returns are filed are produced each year.  Other statistics are available on a year-of-death basis (approximately every 3 years). The most recent study is based on decedents who died in 2007 with returns filed in 2007–2009.  The most recent data available are for returns filed in 2009.

[1] Estate and gift tax data are processed on a filing-year, rather than on a year-of-death or gift-year (tax-year) basis. At a later stage (not shown here), filing years are combined by year of death or gift year, respectively.

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Fiduciary Income Tax Study
Joseph Newcomb

This annual study provides data on income, deductions, gains, and losses reported by estates and trusts, as well as distributions to beneficiaries and income tax liability.

[1] Split-interest trust and fiduciary income tax statistics are processed on a filing-year rather than a tax-year basis.

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Foreign-Controlled Domestic Corporations
James Hobbs

This annual study covers domestic corporations with 50-percent-or-more stock ownership by a single foreign “person.” It covers balance sheet, income statement, and tax-related data, which are classified by industry group, country, and size and age of the corporations. Data are compared to those for other domestic corporations.

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Foreign Recipients of U.S. Income
Scott Luttrell

This annual study provides data by country on income paid to nonresident aliens and the amount of tax withheld for the U.S. Government.

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Foreign Trusts
Dan Holik

This periodic study, conducted every 4 years, provides data on foreign trusts that have U.S. “persons” as grantors, transferors, or beneficiaries. Data include country where the trust was created, value of transfer to the trust, and year the trust was created. The most recent study is for Tax Year 2006.

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Gift Tax
Mellissa Belvedere

This annual study provides data for type and amount of gift, information on donee, and tax computation items. Information about the donor and gift splitting is also available. The most recent available data are for Filing Year 2009.

[1] Estate and gift tax data are processed on a filing-year, rather than on a year-of-death or gift-year (tax-year) basis. At a later stage (not shown here), filing years are combined by year of death or gift year, respectively.

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Individual Income Tax Returns
Maureen Keenan Kahr, Scott Hollenbeck, Mike Parisi

Basic data are produced annually and cover income, deductions, tax, and credits reported on individual income tax returns and associated schedules. Data are classified by size of adjusted gross income, marital status, or type of tax computation.

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Interest-Charge Domestic International Sales Corporations
Dan Holik

These corporations replaced the Domestic International Sales Corporations, or DISCs, as of 1985. Balance sheet, income statement, and exportrelated data are tabulated every 2 years. The most recent study is for Tax Year 2006.

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International Boycott Reports
Lissa Costa

This study provides data on business operations of U.S. “persons” in boycotting countries, as well as the requests and agreements to participate in, or cooperate with, international boycotts not sanctioned by the U.S. Government.

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Migration Flow Data
Kevin Pierce

Migration flow data (based on year-to-year changes in individual income tax return addresses) and county or State income data are available annually on a reimbursable basis. The most recent data are for 2008–2009.

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Noncash Charitable Contributions
Janette Wilson, P.J. Liddell

This study of individual income tax returns provides detailed asset donations, descriptions of the donees, donor cost, fair market value, and deduction claimed on Form 8283, Noncash Charitable Contributions.

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Nonfarm Sole Proprietorships
Jeff Curry, Adrian Dungan

Basic data, produced annually, cover business receipts, deductions, and net income reported on Schedule C, Profit or Loss From Business, for nonfarm proprietors, classified by industry group.

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Nonresident Alien Estate Tax
Melissa Belvedere

This annual study provides information on gross estates, including composition, deductions, and tax, of nonresident aliens who owned at least $60,000 worth of property within the U.S. at time of death. The most recent available data are for returns filed in 2010.

[1] Estate and gift tax data are processed on a filing-year, rather than on a year-of-death or gift-year (tax-year) basis. At a later stage (not shown here), filing years are combined by year of death or gift year, respectively.

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Partnership Returns of Income
Nina Shumofsky

Basic data, produced annually, cover income statement, balance sheet, and details from supporting schedules. Data are classified chiefly by industry group.

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Partnership Withholding Study
Scott Luttrell

This annual study provides data on U.S. partnership payments to foreign partners. Data are classified by country and recipient type.

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Personal Wealth Study
Brian Raub and Joseph Newcomb

This periodic study provides estimates of personal wealth of top wealth holders that are generated from estate tax return data using the “estate multiplier” technique, in conjunction with both filing-year and year-of-death estate databases. The most recent data, for 2004, are based on returns filed from 2004 to 2006.

[1] Estate and gift tax data are processed on a filing-year, rather than on a year-of-death or gift-year (tax-year) basis. At a later stage (not shown here), filing years are combined by year of death or gift year, respectively.

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S Corporations
Issac Goodwin, Heather Parisi

Annual study data are collected for the income statement and balance sheet, and from supporting schedules. Data are classified by industry group or asset size.

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Sales of Capital Assets Cross-Section
Janette Wilson, P.J. Liddell

This periodic study provides detailed data on the sales of capital assets reported in the capital gains schedule of the individual income tax return, and on sales of residences and personal or depreciable business property.

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Sales of Capital Assets Panel
Janette Wilson, P.J. Liddell

This periodic study provides detailed data on the sales of capital assets reported in the capital gains schedule of the individual income tax return, and on sales of residences and personal or depreciable business property.

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Split-Interest Trust Information
Lisa Rosenmerkel

This annual study provides information on charitable remainder trusts, charitable lead trusts, and pooled income funds. Data include balance sheet, income, deductions, and detail from accumulation and distribution schedules. The most recent data are for Filing Year 2009.

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Tax-Exempt Bond Issues
Aaron Barnes

This annual study provides information on private activity and Governmental bond issues by type of property financed, size of face amount, and State. The most recent data are for Issue Year 2007 public purpose bonds and private activity bonds.

[1] Tax-exempt private activity governmental bond statistics are collected annually based on issue year. Arbitrage rebate and penalty are conducted biennially, for tax years ending in odd numbers.

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Tax-Exempt Organizations (Except Private Foundations)
Paul Arnsberger

This annual study provides balance sheet and income statement data for organizations classified as taxexempt under subsections 501(c) (3)–(9) of the Internal Revenue Code. The most recent data are for Tax Year 2006 returns filed in Calendar Years 2007–2008.

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Tax-Exempt Organizations (Private Foundations)
Cynthia Belmonte

This annual study provides balance sheet and income statement data for domestic private foundations and charitable trusts filing a Form 990–PF. The most recent data are for Tax Year 2007 returns filed in Calendar Years 2008–2009.

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Tax-Exempt Organizations, Unrelated Business Income
Jael Jackson

This annual study provides tabulations of unrelated business income and deductions for organizations classified as tax-exempt under the Internal Revenue Code. The most recent data are for Tax Year 2007 returns filed in Calendar Years 2008–2009.

NOTE: Data for 2008 represent tax years between December 2008 and November 2009. Study Year 2009 is similarly defined.

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Transactions of Foreign-Controlled Corporations
Issac Goodwin

This biennial study provides data on transactions between U.S. corporations and their foreign owners. Data are classified by country and industry group.