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Statistics of Income Bulletin, Summer, 2003
Table 1.--Individual Income Tax Returns: Selected Income
and Tax Items For Specified Tax Years, 1980-2001
(All figures are estimates based on samples--money
amounts are in thousands of dollars)
Item 1980 1985
(1) (2)
All returns [1] 93,902,469 101,660,287
Form 1040 returns [1] 57,122,592 67,006,425
Form 1040A returns [1] 36,779,877 18,124,702
Form 1040EZ returns [1] N/A 16,529,160
Form 1040PC returns [1] N/A N/A
Electronically-filed returns [1] N/A N/A
Returns by filing status:
Joint returns 45,243,211 47,809,791
Returns of married persons filing
separately 1,699,165 895,789
Returns of heads of households 7,691,103 10,038,229
Returns of surviving spouses 125,646 113,289
Returns of single person 39,143,344 42,803,189
Returns with Presidential Election
Campaign Fund checkoff: [2]
Number of returns n.a. n.a.
Amount 32,639 34,713
Number of boxes checked n.a. n.a.
Adjusted gross income [AGI] [3] 1,613,731,497 2,305,951,483
Salaries and wages:
Number of returns 83,802,109 87,196,001
Amount 1,349,842,802 1,928,200,976
Taxable interest received: [4]
Number of returns 49,019,575 64,526,434
Amount 102,009,444 182,109,194
Tax-exempt interest: [5]
Number of returns n.a. n.a.
Amount n.a. n.a.
Dividends in AGI: [6]
Number of returns 10,738,982 15,527,579
Amount 38,761,253 55,046,351
Business or profession net income:
Number of returns 6,305,794 8,640,701
Amount 66,995,010 98,775,563
Business or profession net loss:
Number of returns 2,575,325 3,259,640
Amount [7] 11,865,856 20,002,986
Net capital gain in AGI: [6,8]
Number of returns 6,973,930 9,991,808
Amount 32,723,298 72,183,321
Net capital loss in AGI: [9]
Number of returns 1,955,544 2,667,409
Amount 3,063,698 3,905,541
Sales of property other than capital
assets, net gain: [10]
Number of returns 669,735 1,005,078
Amount 2,149,695 5,019,477
Sales of property other than capital
assets, net loss: [10]
Number of returns 424,922 612,504
Amount 2,073,409 3,492,144
Pensions and annuities in AGI: [11]
Number of returns 7,373,704 13,133,295
Amount 43,339,736 95,096,003
Unemployment compensation in AGI: [12]
Number of returns 1,798,210 4,771,546
Amount 2,028,456 6,355,539
Social Security benefits in AGI: [13]
Number of returns N/A 2,956,073
Amount N/A 9,594,182
Rent net income: [14]
Number of returns 3,653,996 3,541,964
Amount 13,664,671 16,340,908
Rent net loss: [14]
Number of returns 3,809,821 5,390,750
Amount 13,464,274 36,163,023
Royalty net income: [15]
Number of returns 707,018 960,701
Amount 4,213,345 7,243,748
Royalty net loss: [15]
Number of returns 37,297 77,189
Amount 308,361 385,360
Partnership and S corporation net
income: [16]
Number of returns 3,200,000 2,477,459
Amount 10,099,346 48,477,552
Partnership and S corporation net
loss: [16]
Number of returns [16] 3,010,212
Amount [16] 51,004,143
Estate or trust net income:
Number of returns 865,381 1,075,119
Amount 4,974,127 10,328,599
Estate or trust net loss:
Number of returns 40,916 73,534
Amount 414,096 652,621
Farm net income:
Number of returns 1,123,085 891,562
Amount 9,938,950 6,493,117
Farm net loss:
Number of returns 1,485,345 1,729,299
Amount [7] 11,731,416 16,498,600
Total statutory adjustments:
Number of returns [17] 13,148,919 37,763,418
Amount [7] 28,614,061 95,082,299
Individual Retirement
Arrangements: [18]
Number of returns 2,564,421 16,205,846
Amount 3,430,894 38,211,574
Student loan interest deduction:
Number of returns N/A N/A
Amount N/A N/A
Medical savings account
deduction: [19]
Number of returns N/A N/A
Amount N/A N/A
Keogh and self-employed retirement
plans:
Number of returns 568,936 675,822
Amount 2,007,666 5,181,993
Deduction for self-employment tax:
Number of returns N/A N/A
Amount N/A N/A
Self-employed health insurance: [20]
Number of returns N/A N/A
Amount N/A N/A
Exemptions:
Number of exemptions, total 227,925,098 244,180,202
Amount 227,569,280 253,720,447
Number of boxes checked for taxpayers
age 65 or over [21] 11,847,168 16,748,810
Primary taxpayer N/A N/A
Spouse N/A N/A
Total deductions:
Number of returns [22] 88,491,251 96,848,626
Amount [22] 364,000,155 554,733,523
Standard deductions: [23]
Number of returns 59,540,969 57,000,442
Amount 145,972,016 144,994,379
Returns with additional standard
deductions for age 65 or over
or blindness:
Number of returns N/A N/A
Amount N/A N/A
Itemized deductions:
Number of returns [24] 28,950,282 39,848,184
Amount [24] 218,028,139 405,023,525
Medical and dental expense: [25]
Number of returns 19,458,318 10,777,296
Amount 14,972,082 22,926,214
Taxes paid: [26]
Number of returns 28,749,278 39,548,023
Amount 69,404,275 128,084,618
Interest paid: [27]
Number of returns 26,676,836 36,286,822
Amount 91,187,006 180,094,578
Home mortgage interest paid:
Number of returns 22,359,099 28,052,037
Amount 59,313,902 115,036,533
Charitable contributions:
Number of returns 26,601,428 36,162,178
Amount 25,809,608 47,962,848
Taxable Income: [28]
Number of returns 88,104,696 96,124,046
Amount 1,279,985,360 1,820,740,833
Income tax before credits: [29,30]
Number of returns 76,135,819 85,994,216
Amount 256,294,315 332,165,333
Tax credits:
Number of returns [31,32] 19,674,483 20,995,285
Total amount [31,32] 7,215,839 10,248,044
Child care credit:
Number of returns 4,230,757 8,417,522
Amount 956,439 3,127,702
Credit for the elderly or disabled:
Number of returns 561,918 462,548
Amount 134,993 108,642
Child tax credit: [33]
Number of returns N/A N/A
Amount N/A N/A
Education credits:
Number of returns N/A N/A
Amount N/A N/A
Foreign tax credit:
Number of returns 393,074 453,863
Amount 1,341,675 782,561
Investment credit: [34]
Number of returns n.a. [34]
Amount 3,288,415 [34]
General business credit: [34]
Number of returns N/A 4,614,307
Amount N/A 4,791,132
Income tax after credits: [29]
Number of returns 73,840,395 82,762,130
Amount 249,078,475 321,917,269
Total Income tax: [35]
Number of returns 73,906,244 82,846,420
Amount 250,341,440 325,710,254
Minimum tax: [36]
Number of returns 94,599 N/A
Amount 412,638 N/A
Alternative minimum tax: [36]
Number of returns 122,670 427,688
Amount 850,326 3,791,672
Earned income credit: [37]
Number of returns 6,953,621 6,499,568
Amount 1,985,996 2,087,658
Used to offset income tax before
credits:
Number of returns 3,154,428 2,688,925
Amount 451,366 379,571
Used to offset other taxes:
Number of returns 720,863 774,579
Amount 164,461 209,212
Excess earned income credit
[refundable]:
Number of returns 4,996,637 4,743,200
Amount 1,370,169 1,498,875
Tax payments, total:
Number of returns [38] 67,439,159 93,979,989
Amount [38] 271,501,122 374,657,500
Income tax withheld: [39]
Number of returns 81,727,468 66,796,750
Amount 228,959,396 299,184,608
Excess Social Security tax
withheld:
Number of returns 1,112,936 670,892
Amount 426,976 600,136
Estimated tax payments: [40]
Number of returns 8,503,963 11,794,640
Amount 37,867,010 64,406,134
Payments with requests for
extension of filing time: [41]
Number of returns 550,342 889,206
Amount 3,922,698 10,215,422
Tax due at time of filing:
Number of returns 21,755,516 21,210,194
Amount 32,843,576 39,091,228
Tax overpayments, total. [42]
Number of returns 69,868,451 77,424,003
Amount 49,458,344 76,220,146
Overpayment refunds:
Number of returns 68,232,903 74,914,665
Amount 46,680,072 68,933,993
Item 1990 1995
(3) (4)
All returns [1] 113,717,138 118,218,327
Form 1040 returns [1] 69,270,236 64,774,724
Form 1040A returns [1] 25,917,288 24,463,262
Form 1040EZ returns [1] 18,529,614 21,644,177
Form 1040PC returns [1] N/A 7,102,740
Electronically-filed returns [1] 8,755,040 14,724,219
Returns by filing status:
Joint returns 48,377,437 49,036,410
Returns of married persons filing
separately 2,195,510 2,627,963
Returns of heads of households 13,159,596 15,551,213
Returns of surviving spouses 111,478 115,370
Returns of single person 49,673,116 50,887,371
Returns with Presidential Election
Campaign Fund checkoff: [2]
Number of returns 22,512,682 14,935,134
Amount 32,463 67,860
Number of boxes checked 32,496,958 21,443,077
Adjusted gross income [AGI] [3] 3,405,427,348 4,189,363,615
Salaries and wages:
Number of returns 96,729,912 101,136,551
Amount 2,599,401,271 3,201,456,569
Taxable interest received: [4]
Number of returns 70,369,662 67,028,830
Amount 227,083,886 154,780,536
Tax-exempt interest: [5]
Number of returns 3,916,925 5,006,129
Amount 40,228,405 48,518,428
Dividends in AGI: [6]
Number of returns 22,904,441 26,214,195
Amount 80,168,536 94,592,325
Business or profession net income:
Number of returns 11,221,925 12,217,261
Amount [7] 161,657,252 191,809,620
Business or profession net loss:
Number of returns 3,415,666 3,955,590
Amount [7] 20,227,059 22,466,293
Net capital gain in AGI: [6,8]
Number of returns 9,217,141 14,829,365
Amount 123,783,047 180,130,460
Net capital loss in AGI: [9]
Number of returns 5,070,741 5,133,540
Amount 9,551,854 9,715,254
Sales of property other than capital
assets, net gain: [10]
Number of returns 866,359 802,688
Amount 6,299,921 5,734,820
Sales of property other than capital
assets, net loss: [10]
Number of returns 825,018 974,545
Amount 4,828,713 8,744,858
Pensions and annuities in AGI: [11]
Number of returns 17,014,091 18,414,601
Amount 159,294,446 221,053,045
Unemployment compensation in AGI: [12]
Number of returns 8,014,136 7,965,322
Amount 15,453,147 19,336,423
Social Security benefits in AGI: [13]
Number of returns 5,082,575 6,598,033
Amount 19,686,539 45,715,361
Rent net income: [14]
Number of returns 3,933,823 4,358,760
Amount 25,886,388 35,165,713
Rent net loss: [14]
Number of returns 5,163,186 4,903,387
Amount 33,450,215 27,437,709
Royalty net income: [15]
Number of returns 1,170,627 1,096,821
Amount 4,534,436 5,010,334
Royalty net loss: [15]
Number of returns 49,133 36,680
Amount 125,855 84,550
Partnership and S corporation net
income: [16]
Number of returns 3,210,384 3,566,632
Amount 112,029,507 166,418,667
Partnership and S corporation net
loss: [16]
Number of returns 2,767,074 2,055,062
Amount 45,007,276 40,666,189
Estate or trust net income:
Number of returns 444,953 506,584
Amount 4,633,163 6,870,734
Estate or trust net loss:
Number of returns 74,127 41,050
Amount 467,976 816,719
Farm net income:
Number of returns 996,360 726,065
Amount 11,395,305 8,192,174
Farm net loss:
Number of returns 1,324,793 1,493,178
Amount [7] 11,629,067 16,041,814
Total statutory adjustments:
Number of returns [17] 16,648,032 18,208,887
Amount [7] 33,974,231 41,139,577
Individual Retirement
Arrangements: [18]
Number of returns 5,223,737 4,300,722
Amount 9,858,219 8,338,014
Student loan interest deduction:
Number of returns N/A N/A
Amount N/A N/A
Medical savings account
deduction: [19]
Number of returns N/A N/A
Amount N/A N/A
Keogh and self-employed retirement
plans:
Number of returns 824,327 1,032,102
Amount 6,777,645 8,734,145
Deduction for self-employment tax:
Number of returns 11,006,093 12,849,084
Amount 9,921,387 13,341,810
Self-employed health insurance: [20]
Number of returns 2,754,040 3,011,145
Amount 1,627,356 2,601,145
Exemptions:
Number of exemptions, total 227,549,246 237,164,486
Amount 465,985,366 584,509,487
Number of boxes checked for taxpayers
age 65 or over [21] 18,716,746 19,450,417
Primary taxpayer 13,458,931 13,875,464
Spouse 5,257,815 5,574,953
Total deductions:
Number of returns [22] 112,795,712 117,230,454
Amount [22] 789,941,575 940,958,666
Standard deductions: [23]
Number of returns 80,620,774 83,222,737
Amount 331,456,520 413,584,632
Returns with additional standard
deductions for age 65 or over
or blindness:
Number of returns 10,954,167 10,809,600
Amount 10,615,715 12,319,288
Itemized deductions:
Number of returns [24] 32,174,938 34,007,717
Amount [24] 458,485,055 527,374,034
Medical and dental expense: [25]
Number of returns 5,090,958 5,351,066
Amount 21,456,587 26,964,295
Taxes paid: [26]
Number of returns 31,594,114 33,530,277
Amount 140,011,461 188,643,888
Interest paid: [27]
Number of returns 29,394,600 28,704,828
Amount 208,354,360 215,077,974
Home mortgage interest paid:
Number of returns 26,679,450 28,350,260
Amount 189,233,477 203,074,312
Charitable contributions:
Number of returns 29,230,265 30,540,637
Amount 57,242,757 74,991,519
Taxable Income: [28]
Number of returns 93,148,332 94,612,292
Amount 2,263,661,230 2,813,826,386
Income tax before credits: [29,30]
Number of returns 93,089,368 94,497,909
Amount 453,127,579 596,168,654
Tax credits:
Number of returns [31,32] 12,483,535 15,240,064
Total amount [31,32] 6,831,187 10,040,198
Child care credit:
Number of returns 6,143,590 5,964,253
Amount 2,549,004 2,517,962
Credit for the elderly or disabled:
Number of returns 339,818 251,524
Amount 61,898 48,028
Child tax credit: [33]
Number of returns N/A N/A
Amount N/A N/A
Education credits:
Number of returns N/A N/A
Amount N/A N/A
Foreign tax credit:
Number of returns 772,143 1,730,566
Amount 1,682,307 2,965,313
Investment credit: [34]
Number of returns [34] [34]
Amount [34] [34]
General business credit: [34]
Number of returns 262,573 267,527
Amount 616,268 702,906
Income tax after credits: [29]
Number of returns 89,844,225 89,233,118
Amount 446,296,392 586,128,456
Total Income tax: [35]
Number of returns 89,662,434 89,252,989
Amount 447,126,703 588,419,030
Minimum tax: [36]
Number of returns N/A N/A
Amount N/A N/A
Alternative minimum tax: [36]
Number of returns 132,103 414,106
Amount 630,313 2,290,576
Earned income credit: [37]
Number of returns 12,541,651 19,334,397
Amount 7,542,231 25,955,575
Used to offset income tax before
credits:
Number of returns 5,702,209 7,850,841
Amount 1,616,812 3,145,736
Used to offset other taxes:
Number of returns 1,354,955 2,909,053
Amount 659,341 1,980,998
Excess earned income credit
[refundable]:
Number of returns 8,698,475 15,177,901
Amount 5,266,077 20,828,840
Tax payments, total:
Number of returns [38] 104,815,832 111,098,864
Amount [38] 495,921,666 670,131,074
Income tax withheld: [39]
Number of returns 97,747,178 102,436,220
Amount 386,525,674 495,484,153
Excess Social Security tax
withheld:
Number of returns 931,283 1,033,189
Amount 905,327 1,081,454
Estimated tax payments: [40]
Number of returns 12,805,826 11,903,592
Amount 91,607,397 122,489,252
Payments with requests for
extension of filing time: [41]
Number of returns 1,304,663 1,368,994
Amount 16,704,169 24,929,343
Tax due at time of filing:
Number of returns 26,986,948 29,734,331
Amount 56,561,150 71,153,015
Tax overpayments, total. [42]
Number of returns 83,507,580 85,348,771
Amount 88,479,352 119,462,121
Overpayment refunds:
Number of returns 80,514,484 82,744,440
Amount 76,103,385 104,537,379
Item 1999 2000
(5) (6)
All returns [1] 127,075,145 129,373,500
Form 1040 returns [1] 74,165,814 78,646,102
Form 1040A returns [1] 26,961,302 28,826,569
Form 1040EZ returns [1] 20,752,420 21,700,809
Form 1040PC returns [1] 5,195,609 N/A
Electronically-filed returns [1] 35,495,320 40,076,595
Returns by filing status:
Joint returns 49,900,030 50,268,249
Returns of married persons filing
separately 2,385,646 2,486,719
Returns of heads of households 17,781,482 18,208,359
Returns of surviving spouses 80,870 63,800
Returns of single person 56,927,117 58,346,372
Returns with Presidential Election
Campaign Fund checkoff: [2]
Number of returns 14,208,181 13,958,259
Amount 61,090 60,685
Number of boxes checked 18,306,408 19,741,877
Adjusted gross income [AGI] [3] 5,855,467,909 6,365,376,648
Salaries and wages:
Number of returns 108,183,782 110,168,714
Amount 4,132,473,459 4,456,167,438
Taxable interest received: [4]
Number of returns 67,216,877 88,046,458
Amount 175,675,236 199,321,670
Tax-exempt interest: [5]
Number of returns 4,801,877 4,658,345
Amount 52,513,007 53,951,877
Dividends in AGI: [6]
Number of returns 32,226,492 34,140,605
Amount 132,465,522 146,987,679
Business or profession net income:
Number of returns 13,165,318 13,312,586
Amount [7] 233,746,237 244,598,112
Business or profession net loss:
Number of returns 4,146,807 4,287,423
Amount [7] 25,332,170 30,732,759
Net capital gain in AGI: [6,8]
Number of returns 22,497,646 22,645,728
Amount 552,604,872 644,284,795
Net capital loss in AGI: [9]
Number of returns 5,202,857 6,875,037
Amount 9,846,756 13,742,364
Sales of property other than capital
assets, net gain: [10]
Number of returns 834,575 827,490
Amount 6,557,503 7,445,007
Sales of property other than capital
assets, net loss: [10]
Number of returns 898,350 672,562
Amount 8,269,794 8,364,141
Pensions and annuities in AGI: [11]
Number of returns 21,343,646 21,765,211
Amount 304,310,714 325,827,702
Unemployment compensation in AGI: [12]
Number of returns 6,775,723 6,476,292
Amount 17,530,779 16,913,305
Social Security benefits in AGI: [13]
Number of returns 9,459,189 10,608,572
Amount 75,078,976 89,964,021
Rent net income: [14]
Number of returns 4,355,533 4,200,586
Amount 43,459,764 45,099,159
Rent net loss: [14]
Number of returns 4,616,526 4,520,263
Amount 28,341,505 30,309,122
Royalty net income: [15]
Number of returns 1,117,406 1,103,851
Amount 6,482,226 7,997,803
Royalty net loss: [15]
Number of returns 46,926 36,033
Amount 131,699 100,895
Partnership and S corporation net
income: [16]
Number of returns 4,154,776 4,179,537
Amount 269,757,830 285,424,865
Partnership and S corporation net
loss: [16]
Number of returns 2,121,841 2,120,784
Amount 58,685,867 72,511,266
Estate or trust net income:
Number of returns 516,024 556,534
Amount 10,975,654 12,134,000
Estate or trust net loss:
Number of returns 40,071 39,026
Amount 1,092,143 1,127,838
Farm net income:
Number of returns 725,782 703,083
Amount 9,201,162 8,270,319
Farm net loss:
Number of returns 1,320,526 1,358,701
Amount [7] 15,444,078 17,305,037
Total statutory adjustments:
Number of returns [17] 22,659,973 23,197,425
Amount [7] 56,698,800 58,609,518
Individual Retirement
Arrangements: [18]
Number of returns 3,687,149 3,505,032
Amount 7,883,438 7,477,074
Student loan interest deduction:
Number of returns 4,136,505 4,477,986
Amount 2,254,531 2,639,472
Medical savings account
deduction: [19]
Number of returns 50,393 65,415
Amount 81,977 120,330
Keogh and self-employed retirement
plans:
Number of returns 1,264,007 1,287,706
Amount 11,928,242 12,475,396
Deduction for self-employment tax:
Number of returns 14,029,609 14,300,141
Amount 16,689,650 17,392,967
Self-employed health insurance: [20]
Number of returns 3,491,539 3,564,624
Amount 6,755,071 7,569,198
Exemptions:
Number of exemptions, total 248,657,119 252,332,427
Amount 669,241,317 690,109,474
Number of boxes checked for taxpayers
age 65 or over [21] 21,785,802 22,475,999
Primary taxpayer 15,760,847 16,159,749
Spouse 6,024,955 6,316,250
Total deductions:
Number of returns [22] 125,999,671 128,204,824
Amount [22] 1,205,337,338 1,293,181,391
Standard deductions: [23]
Number of returns 85,755,366 85,670,504
Amount 463,960,491 470,820,881
Returns with additional standard
deductions for age 65 or over
or blindness:
Number of returns 11,200,024 11,330,554
Amount 14,264,309 14,735,998
Itemized deductions:
Number of returns [24] 40,244,305 42,534,320
Amount [24] 741,376,847 822,360,510
Medical and dental expense: [25]
Number of returns 5,884,418 6,513,104
Amount 35,375,998 39,251,004
Taxes paid: [26]
Number of returns 39,564,240 41,823,555
Amount 265,365,133 294,711,547
Interest paid: [27]
Number of returns 33,705,780 35,405,336
Amount 291,552,907 322,931,506
Home mortgage interest paid:
Number of returns 33,267,570 34,914,116
Amount 272,148,740 299,963,368
Charitable contributions:
Number of returns 35,523,471 37,524,825
Amount 125,798,548 140,681,631
Taxable Income: [28]
Number of returns 102,845,571 105,259,292
Amount 4,136,119,714 4,544,242,424
Income tax before credits: [29,30]
Number of returns 102,834,362 105,277,966
Amount 906,811,755 1,018,218,948
Tax credits:
Number of returns [31,32] 36,621,595 37,736,095
Total amount [31,32] 35,892,344 37,722,293
Child care credit:
Number of returns 6,182,193 6,368,101
Amount 2,675,147 2,793,860
Credit for the elderly or disabled:
Number of returns 181,813 155,796
Amount 33,629 32,608
Child tax credit: [33]
Number of returns 26,016,019 26,404,521
Amount 19,398,625 19,689,359
Education credits:
Number of returns 6,436,654 6,815,316
Amount 4,772,443 4,851,178
Foreign tax credit:
Number of returns 3,266,544 3,935,699
Amount 4,941,010 5,990,360
Investment credit: [34]
Number of returns [34] [34]
Amount [34] [34]
General business credit: [34]
Number of returns 287,658 275,116
Amount 783,920 764,253
Income tax after credits: [29]
Number of returns 94,511,758 96,815,794
Amount 870,919,411 980,496,655
Total Income tax: [35]
Number of returns 94,546,080 96,817,602
Amount 877,401,489 980,645,201
Minimum tax: [36]
Number of returns N/A N/A
Amount N/A N/A
Alternative minimum tax: [36]
Number of returns 1,018,063 1,304,198
Amount 6,477,697 9,600,840
Earned income credit: [37]
Number of returns 19,258,715 19,277,225
Amount 31,901,107 32,296,341
Used to offset income tax before
credits:
Number of returns 5,352,300 5,416,246
Amount 1,918,065 1,968,680
Used to offset other taxes:
Number of returns 3,137,122 3,147,876
Amount 2,378,860 2,523,703
Excess earned income credit
[refundable]:
Number of returns 16,049,812 16,125,542
Amount 27,604,182 27,803,959
Tax payments, total:
Number of returns [38] 119,809,259 122,243,874
Amount [38] 981,100,157 1,084,866,447
Income tax withheld: [39]
Number of returns 111,193,931 113,733,442
Amount 695,526,980 763,901,388
Excess Social Security tax
withheld:
Number of returns 1,377,613 1,640,582
Amount 1,712,649 2,184,849
Estimated tax payments: [40]
Number of returns 13,169,356 13,326,669
Amount 196,915,946 221,621,693
Payments with requests for
extension of filing time: [41]
Number of returns 1,510,206 1,610,937
Amount 53,984,319 63,396,711
Tax due at time of filing:
Number of returns 29,200,902 30,624,423
Amount 119,091,512 134,944,362
Tax overpayments, total. [42]
Number of returns 94,827,237 95,921,082
Amount 182,049,186 196,198,780
Overpayment refunds:
Number of returns 91,600,741 93,000,030
Amount 155,513,635 167,577,365
Item 2001
(7)
All returns [1] 130,255,237
Form 1040 returns [1] 80,500,011
Form 1040A returns [1] 28,293,817
Form 1040EZ returns [1] 21,461,409
Form 1040PC returns [1] N/A
Electronically-filed returns [1] 46,861,486
Returns by filing status:
Joint returns 51,034,384
Returns of married persons filing
separately 2,441,481
Returns of heads of households 18,493,710
Returns of surviving spouses 74,242
Returns of single person 58,211,420
Returns with Presidential Election
Campaign Fund checkoff: [2]
Number of returns 18,695,309
Amount 60,801
Number of boxes checked 20,266,894
Adjusted gross income [AGI] [3] 6,170,603,942
Salaries and wages:
Number of returns 111,227,450
Amount 4,565,229,218
Taxable interest received: [4]
Number of returns 67,479,816
Amount 198,177,814
Tax-exempt interest: [5]
Number of returns 4,557,381
Amount 55,582,376
Dividends in AGI: [6]
Number of returns 32,621,151
Amount 119,533,324
Business or profession net income:
Number of returns 13,611,559
Amount [7] 249,509,231
Business or profession net loss:
Number of returns 4,406,790
Amount [7] 32,734,734
Net capital gain in AGI: [6,8]
Number of returns 12,630,577
Amount 348,132,997
Net capital loss in AGI: [9]
Number of returns 10,839,824
Amount 22,964,034
Sales of property other than capital
assets, net gain: [10]
Number of returns 772,632
Amount 7,208,365
Sales of property other than capital
assets, net loss: [10]
Number of returns 843,253
Amount 9,105,361
Pensions and annuities in AGI: [11]
Number of returns 22,262,774
Amount 338,745,409
Unemployment compensation in AGI: [12]
Number of returns 8,799,886
Amount 26,690,925
Social Security benefits in AGI: [13]
Number of returns 10,779,280
Amount 93,559,363
Rent net income: [14]
Number of returns 4,226,121
Amount 47,307,618
Rent net loss: [14]
Number of returns 4,504,545
Amount 31,057,269
Royalty net income: [15]
Number of returns 1,133,409
Amount 10,630,523
Royalty net loss: [15]
Number of returns 46,313
Amount 89,482
Partnership and S corporation net
income: [16]
Number of returns 4,356,933
Amount 301,558,966
Partnership and S corporation net
loss: [16]
Number of returns 2,139,574
Amount 76,448,871
Estate or trust net income:
Number of returns 493,247
Amount 12,378,332
Estate or trust net loss:
Number of returns 44,096
Amount 2,158,566
Farm net income:
Number of returns 649,173
Amount 7,656,704
Farm net loss:
Number of returns 1,357,698
Amount [7] 18,661,484
Total statutory adjustments:
Number of returns [17] 23,497,092
Amount [7] 60,572,768
Individual Retirement
Arrangements: [18]
Number of returns 3,448,457
Amount 7,406,866
Student loan interest deduction:
Number of returns 4,405,667
Amount 2,711,733
Medical savings account
deduction: [19]
Number of returns 69,957
Amount 123,296
Keogh and self-employed retirement
plans:
Number of returns 1,290,496
Amount 13,114,412
Deduction for self-employment tax:
Number of returns 14,574,036
Amount 18,134,959
Self-employed health insurance: [20]
Number of returns 3,559,792
Amount 8,177,397
Exemptions:
Number of exemptions, total 256,186,046
Amount 727,554,990
Number of boxes checked for taxpayers
age 65 or over [21] 22,825,923
Primary taxpayer 16,443,262
Spouse 6,382,661
Total deductions:
Number of returns [22] 128,800,540
Amount [22] 1,366,435,851
Standard deductions: [23]
Number of returns 84,238,233
Amount 466,971,032
Returns with additional standard
deductions for age 65 or over
or blindness:
Number of returns 11,116,629
Amount 14,936,559
Itemized deductions:
Number of returns [24] 44,562,308
Amount [24] 884,528,260
Medical and dental expense: [25]
Number of returns 7,571,522
Amount 47,071,726
Taxes paid: [26]
Number of returns 43,797,188
Amount 307,974,817
Interest paid: [27]
Number of returns 36,800,610
Amount 349,900,751
Home mortgage interest paid:
Number of returns 36,331,190
Amount 330,692,376
Charitable contributions:
Number of returns 39,386,782
Amount 139,241,476
Taxable Income: [28]
Number of returns 104,174,654
Amount 4,268,506,425
Income tax before credits: [29,30]
Number of returns 104,195,834
Amount 933,567,474
Tax credits:
Number of returns [31,32] 49,792,710
Total amount [31,32] 45,631,198
Child care credit:
Number of returns 6,184,507
Amount 2,721,061
Credit for the elderly or disabled:
Number of returns 139,097
Amount 30,496
Child tax credit: [33]
Number of returns 26,452,875
Amount 22,427,229
Education credits:
Number of returns 7,212,554
Amount 5,156,254
Foreign tax credit:
Number of returns 3,942,604
Amount 6,254,559
Investment credit: [34]
Number of returns [34]
Amount [34]
General business credit: [34]
Number of returns 269,648
Amount 713,974
Income tax after credits: [29]
Number of returns 94,763,163
Amount 887,936,276
Total Income tax: [35]
Number of returns 94,763,530
Amount 887,973,968
Minimum tax: [36]
Number of returns N/A
Amount N/A
Alternative minimum tax: [36]
Number of returns 1,120,047
Amount 6,756,705
Earned income credit: [37]
Number of returns 19,593,122
Amount 33,375,971
Used to offset income tax before
credits:
Number of returns 4,412,721
Amount 1,470,200
Used to offset other taxes:
Number of returns 3,506,426
Amount 2,862,938
Excess earned income credit
[refundable]:
Number of returns 16,631,224
Amount 29,042,833
Tax payments, total:
Number of returns [38] 123,451,339
Amount [38] 1,076,500,696
Income tax withheld: [39]
Number of returns 114,798,386
Amount 773,325,891
Excess Social Security tax
withheld:
Number of returns 1,436,746
Amount 1,915,349
Estimated tax payments: [40]
Number of returns 13,167,855
Amount 220,195,712
Payments with requests for
extension of filing time: [41]
Number of returns 1,448,214
Amount 42,495,018
Tax due at time of filing:
Number of returns 24,581,130
Amount 91,822,703
Tax overpayments, total. [42]
Number of returns 102,310,896
Amount 236,962,082
Overpayment refunds:
Number of returns 99,011,975
Amount 202,274,032
Table 3.--Number of Individual Income Tax Returns, Income,
Exemptions and Deductions, Tax, and Average Tax, by Size
of Adjusted Gross Income, Tax Years 1999-2001
(All figures are estimates based on samples--money amounts
are in thousands of dollars except as indicated)
Number of returns
Size adjusted
gross income 1999 2000 2001
(1) (2) (3)
Total 127,075,145 129,373,500 130,255,237
No adjusted gross
income [1,2] 1,066,171 1,146,357 1,438,187
$1 under $1,000 [2] 1,814,159 1,819,159 1,837,978
$1,000 under $3,000 [2] 5,921,927 5,364,593 5,370,910
$3,000 under $5,000 [2] 5,613,885 5,598,989 5,383,155
$5,000under $7,000 5,220,436 5,182,802 4,954,876
$7,000 under $9,000 5,102,064 4,972,035 4,975,444
$9,000under $11,000 5,068,844 5,088,858 4,903,020
$11,000 under $13,000 4,957,068 4,859,308 4,666,912
$13,000 under $15,000 4,907,020 4,809,662 4,757,038
$15,000 under $17,000 5,022,849 4,784,819 4,655,768
$17,000 under $19,000 4,609,314 4,632,968 4,688,595
$19,000 under $22,000 6,245,201 6,501,661 6,379,736
$22,000 under $25,000 5,873,022 5,735,201 5,724,238
$25,000 under $30,000 8,392,768 8,368,758 8,563,035
$30,000 under $40,000 13,288,379 13,547,727 13,843,639
$40,000under $50,000 9,870,200 10,412,090 10,612,617
$50,000 under $75,000 16,755,560 17,076,159 17,559,778
$75,000under $100,000 7,811,626 8,597,328 8,903,894
$100,000 under $200,000 7,104,712 8,083,447 8,469,199
$200,000 under $500,000 1,876,561 2,135,763 2,016,372
$500,000 under
$1,000,000 348,256 396,131 355,617
$1,000,000 under
$1,500,000 87,739 99,510 85,479
$1,500,000 under
$2,000,000 37,841 44,582 36,491
$2,000,000 under
$5,000,000 56,583 68,768 52,157
$5,000,000 under
$10,000,000 14,307 17,610 12,266
$10,000,000 or more 8,655 11,215 6,836
Adjusted gross income or deficit
Size adjusted
gross income 1999 2000 2001
(4) (5) (6)
Total 5,856,467,909 6,366,376,646 6,170,603,942
No adjusted gross
income [1,2] -53,860,647 -58,599,965 -70,431,606
$1 under $1,000 [2] 1,104,288 1,070,919 1,055,221
$1,000 under $3,000 [2] 11,923,685 10,847,690 10,773,315
$3,000 under $5,000 [2] 22,401,749 22,284,773 21,469,839
$5,000under $7,000 31,344,413 31,147,389 29,752,585
$7,000 under $9,000 40,798,516 39,649,057 39,738,309
$9,000under $11,000 50,520,698 50,793,574 49,014,583
$11,000 under $13,000 59,487,740 58,272,602 56,046,919
$13,000 under $15,000 68,732,926 67,356,502 66,611,416
$15,000 under $17,000 80,324,715 76,493,297 74,393,134
$17,000 under $19,000 82,867,863 83,398,643 84,303,762
$19,000 under $22,000 127,840,363 133,181,037 130,782,945
$22,000 under $25,000 137,770,293 134,918,005 134,364,721
$25,000 under $30,000 229,838,965 229,375,741 235,155,806
$30,000 under $40,000 461,841,650 470,892,948 480,541,398
$40,000under $50,000 441,506,289 465,603,449 475,360,387
$50,000 under $75,000 1,023,707,214 1,044,655,055 1,074,476,035
$75,000under $100,000 671,217,536 737,503,612 764,115,039
$100,000 under $200,000 934,766,661 1,066,341,747 1,114,318,617
$200,000 under $500,000 542,447,737 613,755,638 578,592,628
$500,000 under
$1,000,000 235,700,884 269,020,887 240,863,950
$1,000,000 under
$1,500,000 105,997,062 120,604,227 103,192,473
$1,500,000 under
$2,000,000 65,119,517 76,710,836 62,634,095
$2,000,000 under
$5,000,000 168,982,656 199,393,478 154,967,884
$5,000,000 under
$10,000,000 97,597,826 120,577,375 83,519,500
$10,000,000 or more 215,487,306 300,128,133 174,988,989
Personal exemptions and total deductions
Size adjusted
gross income 1999 2000 2001
(7) (8) (9)
Total 1,874,578,655 1,983,290,865 2,093,990,841
No adjusted gross
income [1,2] 5,769,094 6,527,161 7,109,989
$1 under $1,000 [2] 7,354,180 7,431,083 8,351,543
$1,000 under $3,000 [2] 28,961,785 26,203,065 27,951,839
$3,000 under $5,000 [2] 37,672,309 37,996,245 40,080,189
$5,000under $7,000 43,606,697 41,987,632 42,742,160
$7,000 under $9,000 46,298,366 44,626,620 48,603,257
$9,000under $11,000 49,626,432 51,593,714 52,224,587
$11,000 under $13,000 50,696,770 50,647,580 51,532,471
$13,000 under $15,000 52,445,021 51,771,942 53,492,523
$15,000 under $17,000 55,375,758 53,614,504 53,971,666
$17,000 under $19,000 52,106,469 52,934,568 56,218,518
$19,000 under $22,000 71,697,949 75,579,415 77,817,748
$22,000 under $25,000 68,412,393 68,654,457 71,723,065
$25,000 under $30,000 100,596,353 102,785,402 109,869,726
$30,000 under $40,000 177,696,634 182,515,793 193,830,419
$40,000under $50,000 150,905,782 160,770,274 171,668,365
$50,000 under $75,000 313,545,490 321,187,073 343,601,152
$75,000under $100,000 180,185,940 200,189,805 217,971,128
$100,000 under $200,000 213,183,708 244,999,310 271,710,613
$200,000 under $500,000 79,114,513 92,295,692 96,875,261
$500,000 under
$1,000,000 25,938,931 29,900,755 29,953,997
$1,000,000 under
$1,500,000 10,443,671 12,044,795 11,936,828
$1,500,000 under
$2,000,000 6,350,740 7,175,656 7,028,843
$2,000,000 under
$5,000,000 15,514,277 17,757,604 16,780,880
$5,000,000 under
$10,000,000 8,567,865 10,777,015 9,200,677
$10,000,000 or more 22,509,528 31,323,703 21,743,397
Taxable income [3]
Size adjusted
gross income 1999 2000 2001
(10) (11) (12)
Total 4,136,119,714 4,544,242,424 4,268,506,425
No adjusted gross
income [1,2] -- -- --
$1 under $1,000 [2] 34,775 28,806 13,321
$1,000 under $3,000 [2] 957,001 901,836 566,382
$3,000 under $5,000 [2] 1,398,000 1,379,946 697,584
$5,000under $7,000 3,150,118 3,424,797 2,395,647
$7,000 under $9,000 5,487,839 5,560,113 4,430,092
$9,000under $11,000 10,065,559 9,431,671 7,951,737
$11,000 under $13,000 14,401,406 13,808,358 12,131,861
$13,000 under $15,000 19,518,525 19,427,374 17,764,670
$15,000 under $17,000 27,485,125 25,200,276 23,392,154
$17,000 under $19,000 32,122,603 32,093,616 30,149,938
$19,000 under $22,000 57,276,495 59,134,290 55,009,880
$22,000 under $25,000 70,264,059 67,326,332 63,955,539
$25,000 under $30,000 130,118,151 127,600,390 126,824,811
$30,000 under $40,000 284,989,844 289,468,391 288,448,814
$40,000under $50,000 290,993,509 305,175,955 305,197,261
$50,000 under $75,000 711,037,056 724,730,198 731,935,622
$75,000under $100,000 491,122,090 537,645,034 546,501,718
$100,000 under $200,000 721,988,211 821,705,724 843,411,444
$200,000 under $500,000 463,540,868 521,942,794 482,712,954
$500,000 under
$1,000,000 209,906,906 239,349,218 211,318,031
$1,000,000 under
$1,500,000 95,633,417 108,725,941 91,492,389
$1,500,000 under
$2,000,000 58,842,992 69,595,617 55,760,182
$2,000,000 under
$5,000,000 153,587,805 181,760,398 138,523,230
$5,000,000 under
$10,000,000 89,113,942 109,905,445 74,551,405
$10,000,000 or more 193,085,420 268,919,902 153,369,759
Total income tax [4]
Size adjusted
gross income 1999 2000 2001
(13) (14) (15)
Total 877,401,489 980,645,201 887,973,968
No adjusted gross
income [1,2] 109,267 123,842 92,152
$1 under $1,000 [2] 6,961 3,283 1,276
$1,000 under $3,000 [2] 132,455 127,001 74,603
$3,000 under $5,000 [2] 213,939 208,846 83,183
$5,000under $7,000 476,424 515,052 251,677
$7,000 under $9,000 750,385 774,596 445,506
$9,000under $11,000 1,419,017 1,309,333 645,943
$11,000 under $13,000 1,957,946 1,901,647 1,400,684
$13,000 under $15,000 2,559,388 2,563,838 2,057,126
$15,000 under $17,000 3,450,118 3,190,171 2,699,816
$17,000 under $19,000 3,906,424 3,864,657 3,431,541
$19,000 under $22,000 6,868,131 7,076,137 6,223,990
$22,000 under $25,000 8,667,172 8,236,333 7,335,315
$25,000 under $30,000 16,944,557 16,401,405 15,551,507
$30,000 under $40,000 39,695,871 40,229,243 38,460,994
$40,000under $50,000 43,463,696 45,739,387 44,464,949
$50,000 under $75,000 113,204,249 115,745,997 114,051,713
$75,000under $100,000 91,819,100 99,803,213 98,746,758
$100,000 under $200,000 162,224,990 184,034,909 185,263,807
$200,000 under $500,000 130,273,941 146,454,328 134,590,608
$500,000 under
$1,000,000 66,964,769 76,021,565 67,781,194
$1,000,000 under
$1,500,000 31,113,883 35,149,292 30,259,886
$1,500,000 under
$2,000,000 19,191,852 22,521,143 18,477,684
$2,000,000 under
$5,000,000 49,488,844 58,226,583 45,841,881
$5,000,000 under
$10,000,000 27,803,055 34,332,526 24,207,787
$10,000,000 or more 54,695,055 76,090,875 45,332,386
Percentage of returns showing no
total income tax [4]
Size adjusted
gross income 1999 2000 2001
(16) (17) (18)
Total 25.6 25.2 27.2
No adjusted gross
income [1,2] 99.5 99.5 99.6
$1 under $1,000 [2] 87.8 89.5 93.5
$1,000 under $3,000 [2] 83.1 82.4 87.4
$3,000 under $5,000 [2] 77.9 79.2 85.5
$5,000under $7,000 69.7 66.6 69.0
$7,000 under $9,000 50.6 53.0 60.2
$9,000under $11,000 43.6 45.2 46.6
$11,000 under $13,000 45.1 44.4 46.4
$13,000 under $15,000 39.6 39.6 42.8
$15,000 under $17,000 34.8 36.6 37.6
$17,000 under $19,000 34.8 34.8 36.3
$19,000 under $22,000 29.0 30.4 33.4
$22,000 under $25,000 19.5 20.9 26.8
$25,000 under $30,000 11.3 12.8 17.6
$30,000 under $40,000 3.7 4.0 7.2
$40,000under $50,000 1.3 1.6 2.9
$50,000 under $75,000 0.5 0.7 1.0
$75,000under $100,000 0.1 0.2 0.3
$100,000 under $200,000 0.1 0.1 0.1
$200,000 under $500,000 0.1 0.1 0.1
$500,000 under
$1,000,000 0.1 0.1 0.2
$1,000,000 under
$1,500,000 0.1 0.1 0.2
$1,500,000 under
$2,000,000 0.1 0.1 0.2
$2,000,000 under
$5,000,000 0.1 0.1 0.2
$5,000,000 under
$10,000,000 0.1 0.1 0.3
$10,000,000 or more 0.1 0.1 0.2
Returns showing total income tax
Average tax (whole dollars) [4]
Size adjusted
gross income 1999 2000 2001
(19) (20) (21)
Total 9,280 10,129 9,370
No adjusted gross
income [1,2] 22,567 21,673 17,469
$1 under $1,000 [2] 31 17 11
$1,000 under $3,000 [2] 132 134 111
$3,000 under $5,000 [2] 172 179 106
$5,000under $7,000 302 297 164
$7,000 under $9,000 298 331 225
$9,000under $11,000 497 470 323
$11,000 under $13,000 719 704 560
$13,000 under $15,000 864 883 756
$15,000 under $17,000 1,054 1,052 929
$17,000 under $19,000 1,300 1,279 1,149
$19,000 under $22,000 1,549 1,565 1,464
$22,000 under $25,000 1,832 1,815 1,751
$25,000 under $30,000 2,277 2,248 2,205
$30,000 under $40,000 3,101 3,094 2,994
$40,000under $50,000 4,462 4,462 4,314
$50,000 under $75,000 6,788 6,824 6,558
$75,000under $100,000 11,767 11,631 11,124
$100,000 under $200,000 22,855 22,783 21,896
$200,000 under $500,000 69,465 68,628 66,764
$500,000 under
$1,000,000 192,426 192,092 190,893
$1,000,000 under
$1,500,000 354,914 353,561 354,659
$1,500,000 under
$2,000,000 507,694 505,605 507,211
$2,000,000 under
$5,000,000 875,150 873,054 880,863
$5,000,000 under
$10,000,000 1,945,630 1,951,599 1,978,569
$10,000,000 or more 6,326,785 6,790,191 6,642,108
Returns showing total income tax
Tax as percentage of AGI [4]
Size adjusted
gross income 1999 2000 2001
(22) (23) (24)
Total 15.7 16.1 15.2
No adjusted gross
income [1,2] [5] [5] [5]
$1 under $1,000 [2] 3.7 2.0 1.2
$1,000 under $3,000 [2] 7.0 6.9 5.9
$3,000 under $5,000 [2] 4.0 4.2 2.5
$5,000under $7,000 5.1 5.0 2.8
$7,000 under $9,000 3.7 4.1 2.8
$9,000under $11,000 5.0 4.7 3.2
$11,000 under $13,000 6.0 5.9 4.7
$13,000 under $15,000 6.2 6.3 5.4
$15,000 under $17,000 6.6 6.6 5.8
$17,000 under $19,000 7.2 7.1 6.4
$19,000 under $22,000 7.5 7.6 7.1
$22,000 under $25,000 7.8 7.7 7.4
$25,000 under $30,000 8.3 8.2 8.0
$30,000 under $40,000 8.9 8.9 8.6
$40,000under $50,000 10.0 10.0 9.6
$50,000 under $75,000 11.1 11.2 10.7
$75,000under $100,000 13.7 13.6 13.0
$100,000 under $200,000 17.4 17.3 16.6
$200,000 under $500,000 24.0 23.9 23.3
$500,000 under
$1,000,000 28.4 28.3 28.1
$1,000,000 under
$1,500,000 29.4 29.2 29.3
$1,500,000 under
$2,000,000 29.5 29.4 29.5
$2,000,000 under
$5,000,000 29.3 29.2 29.6
$5,000,000 under
$10,000,000 28.5 28.5 29.0
$10,000,000 or more 25.4 25.4 27.4
Table 4.--Reconciliation of Adjusted Gross Income (AGI) and Personal
Income Used in the National Income and Product Accounts (NIPA), for
Specified Tax Years, 1980-2000
[All figures are estimates--money amounts are in billions of dollars]
Income and adjustment items 1980 1985
(1) (2)
1. Personal income (per NIPA) 2,323.9 3,515.0
2. Portion of personal income not included in AGI 678.6 1,238.3
Transfer payments (except taxable military
pay) [1] 276.2 397.9
Other labor income (except fees) [2] 184.9 281.3
Imputed income [3] 64.0 91.2
Investment income of life insurance carriers
and pension plans [4] 78.6 186.1
Investment income received by nonprofit
institutions or retained by fiduciaries 19.9 37.6
Net differences in accounting treatment
(NIPA vs. IRS) [5] 11.5 87.9
Other excluded or tax-exempt income [6] 43.6 156.4
3. Portion of AGI not included in personal income 186.3 353.1
Personal contributions for social
insurance [7] 77.2 133.6
Net gain less loss from sales of
property [8] 29.7 69.8
Taxable pensionss [9] 68.2 145.0
S corporation income or loss (allocated to
shareholders) 0.7 6.3
Other taxable income less loss [10] 10.4 -1.7
4. Total net adjustment for conceptual
differences (line 2 minus line 3)
5. Estimated total AGI (per NIPA) 492.3 885.1
(line 1 minus line 4) 1,831.6 2,629.9
6. Adjusted gross income (AGI) (SOI) 1,613.7 2,306.0
7. Estimated difference in AGI (NIPA vs. SOI)
(line 5 minus line 6) [11] 217.9 323.9
Income and adjustment items 1990 1995
(3) (4)
1. Personal income (per NIPA) 4,903.2 6,200.9
2. Portion of personal income not included in AGI 1,679.6 2,275.3
Transfer payments (except taxable military
pay) [1] 550.4 806.0
Other labor income (except fees) [2] 388.3 494.6
Imputed income [3] 145.9 242.7
Investment income of life insurance carriers
and pension plans [4] 278.6 358.8
Investment income received by nonprofit
institutions or retained by fiduciaries 51.6 59.9
Net differences in accounting treatment
(NIPA vs. IRS) [5] 109.7 72.9
Other excluded or tax-exempt income [6] 155.0 240.6
3. Portion of AGI not included in personal income 589.5 840.7
Personal contributions for social
insurance [7] 203.7 268.8
Net gain less loss from sales of
property [8] 115.7 167.4
Taxable pensionss [9] 215.7 292.2
S corporation income or loss (allocated to
shareholders) 36.4 79.2
Other taxable income less loss [10] 18.1 33.2
4. Total net adjustment for conceptual
differences (line 2 minus line 3)
5. Estimated total AGI (per NIPA) 1,090.1 1,434.6
(line 1 minus line 4) 3,813.2 4,766.4
6. Adjusted gross income (AGI) (SOI) 3,405.4 4,189.4
7. Estimated difference in AGI (NIPA vs. SOI)
(line 5 minus line 6) [11] 407.8 577.0
Income and adjustment items 1998 1999
(5) (6)
1. Personal income (per NIPA) 7,426.0 7,786.5
2. Portion of personal income not included in AGI 2,627.9 2,726.5
Transfer payments (except taxable military
pay) [1] 889.0 911.8
Other labor income (except fees) [2] 487.9 507.4
Imputed income [3] 320.3 343.5
Investment income of life insurance carriers
and pension plans [4] 427.9 431.2
Investment income received by nonprofit
institutions or retained by fiduciaries 65.8 68.8
Net differences in accounting treatment
(NIPA vs. IRS) [5] 95.8 101.6
Other excluded or tax-exempt income [6] 341.2 362.3
3. Portion of AGI not included in personal income 1,325.5 1,502.5
Personal contributions for social
insurance [7] 316.3 337.4
Net gain less loss from sales of
property [8] 444.5 541.0
Taxable pensionss [9] 356.3 383.3
S corporation income or loss (allocated to
shareholders) 115.2 127.4
Other taxable income less loss [10] 93.2 113.3
4. Total net adjustment for conceptual
differences (line 2 minus line 3)
5. Estimated total AGI (per NIPA) 1,302.4 1,224.0
(line 1 minus line 4) 6,123.7 6,562.4
6. Adjusted gross income (AGI) (SOI) 5,416.0 5,855.5
7. Estimated difference in AGI (NIPA vs. SOI)
(line 5 minus line 6) [11] 707.7 707.0
Income and adjustment items 2000
(7)
1. Personal income (per NIPA) 8,406.6
2. Portion of personal income not included in AGI 2,895.0
Transfer payments (except taxable military
pay) [1] 946.2
Other labor income (except fees) [2] 541.3
Imputed income [3] 370.6
Investment income of life insurance carriers
and pension plans [4] 469.6
Investment income received by nonprofit
institutions or retained by fiduciaries 66.0
Net differences in accounting treatment
(NIPA vs. IRS) [5] 107.2
Other excluded or tax-exempt income [6] 394.1
3. Portion of AGI not included in personal income 1,610.8
Personal contributions for social
insurance [7] 358.4
Net gain less loss from sales of
property [8] 573.6
Taxable pensionss [9] 412.8
S corporation income or loss (allocated to
shareholders) 119.8
Other taxable income less loss [10] 146.3
4. Total net adjustment for conceptual
differences (line 2 minus line 3)
5. Estimated total AGI (per NIPA) 1,284.2
(line 1 minus line 4) 7,122.4
6. Adjusted gross income (AGI) (SOI) 6,330.6
7. Estimated difference in AGI (NIPA vs. SOI)
(line 5 minus line 6) [11] 791.9
Table 5.--Personal Income and Total Adjusted Gross Income Based on
Individual Income Tax Returns per National Income and Product Accounts
NIPA), Tax Years 1950-2001
[All figures are estimates--money amounts are in billions of dollars]
Difference
Personal Total Percentage
Tax income adjusted gross of
year (per NIPA) [1] income (AGI) personal
(per NIPA) [12] Amount [2] income [2]
(1) (2) (3) (4)
1950 229.9 202.3 27.6 12.0
1951 258.7 228.8 29.9 11.6
1952 276.1 241.1 35.0 12.7
1953 292.6 255.4 37.2 12.7
1954 295.2 256.6 38.6 13.1
1955 316.8 278.0 38.8 12.2
1956 340.0 298.8 41.2 12.1
1957 359.3 312.1 47.2 13.1
1958 370.0 314.8 55.2 14.9
1959 394.0 339.1 54.9 13.9
1960 412.7 351.4 61.3 14.9
1961 430.3 365.8 64.5 15.0
1962 457.9 387.8 70.1 15.3
1963 481.0 409.2 71.8 14.9
1964 515.8 442.2 73.6 14.3
1965 557.4 479.8 77.6 13.9
1966 606.4 521.7 84.7 14.0
1967 650.4 555.4 95.0 14.6
1968 714.5 609.3 105.2 14.7
1969 780.8 663.3 117.5 15.0
1970 841.1 699.3 141.8 16.9
1971 905.1 744.8 160.3 17.7
1972 994.3 825.5 168.8 17.0
1973 1,113.4 926.1 187.3 16.8
1974 1,225.6 1,005.4 220.2 18.0
1975 1,331.7 1,048.0 283.7 21.3
1976 1,475.4 1,169.1 306.3 20.8
1977 1,637.1 1,297.6 339.5 20.7
1978 1,848.3 1,469.6 378.7 20.5
1979 2,081.5 1,658.5 423.0 20.3
1980 2,323.9 1,831.6 492.3 21.2
1981 2,599.4 2,016.3 583.1 22.4
1982 2,768.4 2,094.7 673.7 24.3
1983 2,946.9 2,225.7 721.2 24.5
1984 3,274.8 2,473.3 801.5 24.5
1985 3,515.0 2,629.9 885.1 25.2
1986 3,712.4 2,848.3 864.1 23.3
1987 3,962.5 3,125.4 837.1 21.1
1988 4,272.1 3,415.8 856.3 20.0
1989 4,599.8 3,658.6 941.2 20.5
1990 4,903.2 3,813.2 1,090.0 22.2
1991 5,085.4 3,864.4 1,221.0 24.0
1992 5,390.4 4,108.3 1,282.1 23.8
1993 5,610.0 4,260.0 1,350.0 24.1
1994 5,888.0 4,485.7 1,402.3 23.8
1995 6,200.9 4,766.4 1,434.5 23.1
1996 6,547.4 5,151.6 1,395.8 21.3
1997 6,937.0 5,594.3 1,342.7 19.4
1998 7,426.0 6,123.7 1,302.3 17.5
1999 7,786.5 6,562.4 1,224.1 15.7
2000 8,406.6 7,122.4 1,284.2 15.3
2001 8,685.3 n.a. n.a. n.a.
Table 6.--Total Adjusted Gross Income Estimated from National Income
and Product Accounts (NIPA) and Adjusted Gross Income Reported on
Individual Income Tax Returns per SOI, Tax Years 1950-2001
[All figures are estimates--money amounts are in billions of dollars]
Adjusted gross income (AGI) Difference
Percentage
Reported on of total
Total (per tax returns (per
Tax year NIPA) [1, 2] (per SOI) [2] Amount [2] NIPA) [2]
(1) (2) (3) (4)
1950 202.3 179.1 23.2 11.5
1951 228.8 202.3 26.5 11.6
1952 241.1 215.3 25.8 10.7
1953 255.4 228.7 26.7 10.5
1954 256.6 229.2 27.4 10.7
1955 278.0 248.5 29.5 10.6
1956 298.8 267.7 31.1 10.4
1957 312.1 280.3 31.8 10.2
1958 314.8 281.2 33.6 10.7
1959 339.1 305.1 34.0 10.0
1960 351.4 315.5 35.9 10.2
1961 365.8 329.9 35.9 9.8
1962 387.8 348.7 39.1 10.1
1963 409.2 368.8 40.4 9.9
1964 442.2 396.7 45.5 10.3
1965 479.8 429.2 50.6 10.5
1966 521.7 468.5 53.2 10.2
1967 555.4 504.8 50.6 9.1
1968 609.3 554.4 54.9 9.0
1969 663.3 603.5 59.8 9.0
1970 699.3 631.7 67.6 9.7
1971 744.8 673.6 71.2 9.6
1972 825.5 746.0 79.5 9.6
1973 926.1 827.1 99.0 10.7
1974 1,005.4 905.5 99.9 9.9
1975 1,048.0 947.8 100.2 9.6
1976 1,169.1 1,053.9 115.2 9.9
1977 1,297.6 1,158.5 139.1 10.7
1978 1,469.6 1,302.4 167.2 11.4
1979 1,658.5 1,465.4 193.1 11.6
1980 1,831.6 1,613.7 217.9 11.9
1981 2,016.3 1,772.6 243.7 12.1
1982 2,094.7 1,852.1 242.6 11.6
1983 2,225.7 1,942.6 283.1 12.7
1984 2,473.3 2,139.9 333.4 13.5
1985 2,629.9 2,306.0 323.9 12.3
1986 2,848.3 2,481.7 366.6 12.9
1987 3,125.4 2,773.8 351.6 11.2
1988 3,415.8 3,083.0 332.8 9.7
1989 3,658.6 3,256.4 402.2 11.0
1990 3,813.2 3,405.4 407.8 10.7
1991 3,864.4 3,464.5 399.9 10.3
1992 4,108.3 3,629.1 479.2 11.7
1993 4,260.0 3,723.3 536.7 12.8
1994 4,485.7 3,907.5 578.2 12.9
1995 4,768.4 4,189.4 577.0 12.1
1996 5,151.6 4,536.0 615.6 11.9
1997 5,594.3 4,969.9 624.4 11.2
1998 6,123.7 5,416.0 707.7 11.6
1999 6,562.4 5,855.5 707.0 10.8
2000 7,122.4 6,365.4 757.0 10.6
p2001 n.a. 6,181.9 n.a. n.a.
Table 7.--Standard, Itemized, and Total Deductions Reported on
Individual Income Tax Returns, Tax Years 1950-2001
[All figures are estimates based on samples--number of returns is in
millions; money amounts are in billions of dollars]
Total deductions
As a per-
centage Standard deduction
Total of adjus-
number ted gross Number
Tax of income of
year returns Amount [1] (AGI) [2] returns [3] Amount [4]
(1) (2) (3) (4) (5)
1950 53.1 21.9 12.2 42.7 12.0
1951 55.4 25.2 12.5 43.9 13.3
1952 56.5 27.3 12.7 43.7 13.7
1953 57.8 29.8 13.0 43.4 14.2
1954 56.7 30.7 13.4 41.0 13.3
1955 58.3 33.6 13.5 40.9 13.6
1956 59.2 36.4 13.6 40.3 13.8
1957 59.8 39.5 14.1 39.3 13.8
1958 59.1 40.7 14.5 37.9 13.2
1959 60.3 45.4 14.9 37.3 13.4
1960 61.0 48.4 15.3 36.5 13.1
1961 61.5 51.3 15.6 35.8 12.9
1962 62.7 54.8 15.7 35.8 13.1
1963 63.9 59.2 16.1 35.4 13.1
1964 65.4 67.0 16.9 38.0 20.2
1965 67.6 71.4 16.6 39.3 20.6
1966 70.2 76.4 16.3 41.2 21.8
1967 71.7 81.7 16.2 41.5 22.1
1968 73.7 91.3 16.5 41.3 22.1
1969 75.8 101.8 16.9 40.5 21.6
1970 74.3 120.5 19.1 38.4 32.4
1971 74.6 139.9 20.8 43.5 48.1
1972 77.6 166.4 22.3 50.2 69.8
1973 80.7 180.6 21.8 52.2 73.6
1974 83.3 195.5 21.6 53.2 76.1
1975 82.2 233.2 24.6 55.5 100.9
1976 84.7 247.6 23.5 58.2 113.8
1977 86.6 276.2 23.8 58.8 137.7
1978 89.8 304.3 23.4 59.5 139.8
1979 92.7 333.0 22.7 60.7 148.8
1980 93.9 364.0 22.6 59.5 146.0
1981 95.4 401.2 22.6 58.7 144.7
1982 95.3 425.2 23.0 56.9 140.2
1983 96.3 448.7 23.1 56.2 138.5
1984 99.4 499.6 23.3 56.7 139.5
1985 101.7 554.7 24.1 57.0 145.0
1986 103.0 611.3 24.6 56.5 151.0
1987 107.0 607.2 21.9 69.1 215.2
1988 109.7 686.0 22.3 76.5 289.6
1989 112.1 740.4 22.7 79.3 309.4
1990 113.7 789.9 23.2 80.6 331.5
1991 114.7 818.8 23.6 81.3 351.1
1992 113.6 848.5 23.4 80.1 366.5
1993 114.6 872.5 23.4 80.8 382.1
1994 115.9 890.8 22.8 81.9 397.1
1995 118.2 941.0 22.5 83.2 413.6
1996 120.4 998.6 22.0 84.0 426.1
1997 122.4 1,062.5 21.4 84.8 441.7
1998 124.8 1,135.9 21.0 85.6 459.5
1999 127.1 1,205.3 20.6 85.8 464.0
2000 129.4 1,293.2 20.3 85.7 470.8
2001 130.3 1,366.4 22.1 84.2 467.0
Itemized deductions
Number
Tax of
year returns [3] Amount [5]
(6) (7)
1950 10.3 9.9
1951 11.6 11.9
1952 12.8 13.6
1953 14.4 15.6
1954 15.7 17.4
1955 16.9 20.0
1956 18.5 22.6
1957 20.2 25.7
1958 20.8 27.5
1959 22.5 32.0
1960 24.1 35.3
1961 25.3 38.4
1962 26.5 41.7
1963 28.2 46.1
1964 26.9 46.8
1965 27.9 50.7
1966 28.8 54.6
1967 29.8 59.6
1968 32.0 69.2
1969 34.9 80.2
1970 35.4 88.2
1971 30.7 91.9
1972 27.0 96.7
1973 28.0 107.0
1974 29.6 119.4
1975 26.1 122.3
1976 26.0 133.9
1977 22.9 138.5
1978 25.8 164.4
1979 26.5 184.2
1980 29.0 218.0
1981 31.6 256.4
1982 33.4 284.5
1983 35.2 309.6
1984 38.2 358.9
1985 39.8 405.0
1986 40.7 447.1
1987 35.6 392.0
1988 31.9 395.2
1989 32.0 431.0
1990 32.2 458.5
1991 32.5 467.7
1992 32.5 481.9
1993 32.8 490.4
1994 33.0 493.7
1995 34.0 527.4
1996 35.4 572.5
1997 36.6 620.8
1998 38.2 676.5
1999 40.2 741.4
2000 42.5 822.4
2001 44.6 884.5
Table 8.--Personal Income per National Income and Product Accounts
(NIPA), and Taxable Income and Individual Income Tax per SOI, Tax Years
1950-2002
[All figures are estimates-- money amounts are in billions of dollars]
Taxable income
(per SOI) [2, 3]
Personal Total income tax
Tax income As a (per SOI) [3]
year (per percentage of
NIPA) [1] Amount personal income Amount
(1) (2) (3) (4)
1950 229.9 84.3 36.7 18.4
1951 258.7 99.2 38.3 24.2
1952 276.1 107.2 38.8 27.8
1953 292.6 114.3 39.1 29.4
1954 295.2 115.3 39.1 26.7
1955 316.8 128.0 40.4 29.6
1956 340.0 141.5 41.6 32.7
1957 359.3 149.4 41.6 34.4
1958 370.0 149.3 40.4 34.3
1959 394.0 166.5 42.3 38.6
1960 412.7 171.6 41.6 39.5
1961 430.3 181.8 42.2 42.2
1962 457.9 195.3 42.7 44.9
1963 481.0 209.1 43.5 48.2
1964 515.8 229.9 44.6 47.2
1965 557.4 255.1 45.8 49.6
1966 606.4 286.3 47.2 56.1
1967 650.4 315.1 48.4 63.0
1968 714.5 352.8 49.4 76.7
1969 780.8 388.8 49.8 86.6
1970 841.1 401.2 47.7 83.9
1971 905.1 414.0 45.7 85.4
1972 994.3 447.6 45.0 93.6
1973 1,113.4 511.9 46.0 108.1
1974 1,225.6 573.6 46.8 123.6
1975 1,331.7 595.5 44.7 124.5
1976 1,475.4 674.9 45.7 141.8
1977 1,637.1 733.8 44.8 159.8
1978 1,848.3 846.4 45.8 188.2
1979 2,081.5 926.6 44.5 214.5
1980 2,323.9 1,045.2 45.0 250.3
1981 2,599.4 1,170.1 45.0 284.1
1982 2,768.4 1,231.9 44.5 277.6
1983 2,946.9 1,300.2 44.1 274.2
1984 3,274.8 1,447.0 44.2 301.9
1985 3,515.0 1,550.5 44.1 325.7
1986 3,712.4 1,665.6 44.9 367.3
1987 3,962.5 1,850.6 46.7 369.2
1988 4,272.1 2,070.0 48.5 412.9
1989 4,599.8 2,173.3 47.2 432.9
1990 4,903.2 2,263.7 46.2 447.1
1991 5,085.4 2,284.1 44.9 448.4
1992 5,390.4 2,395.7 44.4 476.2
1993 5,610.0 2,453.5 43.7 502.8
1994 5,888.0 2,598.0 44.1 534.9
1995 6,200.9 2,813.8 45.4 588.4
1996 6,547.4 3,089.7 47.2 658.2
1997 6,937.0 3,429.1 49.4 731.3
1998 7,426.0 3,780.8 50.9 788.5
1999 7,786.5 4,136.1 53.1 877.4
2000 8,406.6 4,544.2 54.1 980.6
p2001 8,685.3 4,283.0 49.3 892.3
P2002 8,922.2 n.a. n.a. n.a.
Total income tax (per SOI) [3]
As a percentage of--
Tax
year Personal Taxable
income [1] income [2]
(5) (6)
1950 8.0 21.8
1951 9.4 24.4
1952 10.1 25.9
1953 10.0 25.7
1954 9.0 23.2
1955 9.3 23.1
1956 9.6 23.1
1957 9.6 23.0
1958 9.3 23.0
1959 9.8 23.2
1960 9.6 23.0
1961 9.8 23.2
1962 9.8 23.0
1963 10.0 23.1
1964 9.2 20.5
1965 8.9 19.4
1966 9.3 19.6
1967 9.7 20.0
1968 10.7 21.7
1969 11.1 22.3
1970 10.0 20.9
1971 9.4 20.6
1972 9.4 20.9
1973 9.7 21.1
1974 10.1 21.5
1975 9.3 20.9
1976 9.6 21.0
1977 9.8 21.8
1978 10.2 22.2
1979 10.3 23.2
1980 10.8 23.0
1981 10.9 24.3
1982 10.0 22.5
1983 9.3 21.1
1984 9.2 20.9
1985 9.3 21.0
1986 9.9 22.1
1987 9.3 20.0
1988 9.7 19.9
1989 9.4 19.9
1990 9.1 19.8
1991 8.8 19.6
1992 8.8 19.9
1993 9.0 20.5
1994 9.1 20.6
1995 9.5 20.9
1996 10.1 21.3
1997 10.5 21.3
1998 10.6 20.9
1999 11.3 21.2
2000 11.7 21.6
p2001 10.3 20.6
P2002 n.a. n.a.
Table 9.--Number of Individual Income Tax Returns, by Type of Tax
Settlement, Tax Years 1950-2001
[All figures are estimates based on samples--number of returns is in
millions]
Number of returns with--
Total Tax due No overpayments
number of at time of Over- or tax due at
Tax year returns filing payments [1] time of filing
(1) (2) (3) (4)
1950 53.1 14.3 32.0 6.8
1951 55.4 18.6 31.0 5.8
1952 56.5 19.3 32.1 5.1
1953 57.8 19.0 32.7 6.2
1954 56.7 16.6 35.2 5.0
1955 58.3 16.7 35.4 4.2
1956 59.2 19.4 36.1 3.7
1957 59.8 18.6 37.6 3.6
1958 59.1 18.1 37.4 3.6
1959 60.3 19.1 38.4 2.8
1960 61.0 18.1 39.4 3.5
1961 61.5 18.6 40.0 2.9
1962 62.7 18.7 40.9 3.1
1963 63.9 19.3 41.4 3.3
1964 65.4 22.5 39.3 3.5
1965 67.6 20.0 44.3 3.2
1966 70.2 17.8 49.4 3.0
1967 71.7 17.5 51.2 3.0
1968 73.7 20.3 50.6 2.8
1969 75.8 17.9 54.9 3.0
1970 74.3 16.5 55.3 2.5
1971 74.6 17.0 55.3 2.4
1972 77.6 11.9 63.3 2.3
1973 80.7 14.2 64.2 2.2
1974 83.3 15.4 65.8 2.1
1975 82.2 15.8 63.8 2.6
1976 84.7 16.9 65.0 2.8
1977 86.6 17.8 66.0 2.8
1978 89.8 21.6 65.5 2.7
1979 92.7 18.8 71.4 2.4
1980 93.9 21.8 69.9 2.3
1981 95.4 23.0 70.0 2.4
1982 95.3 20.3 72.4 2.6
1983 96.3 18.5 75.0 2.9
1984 99.4 21.2 75.6 2.7
1985 101.7 21.2 77.4 3.0
1986 103.0 21.5 78.1 3.5
1987 107.0 23.8 79.8 3.4
1988 109.7 27.2 79.1 3.4
1989 112.1 28.0 80.9 3.2
1990 113.7 27.0 83.5 3.2
1991 114.7 25.6 85.6 3.5
1992 113.6 29.0 81.0 3.6
1993 114.6 28.6 82.4 3.6
1994 115.9 27.6 85.1 3.2
1995 118.2 29.7 85.3 3.2
1996 120.4 30.6 86.5 3.3
1997 122.4 31.2 88.3 2.9
1998 124.8 28.4 93.4 3.0
1999 127.1 29.2 94.8 3.1
2000 129.4 30.6 95.9 2.9
2001 130.3 24.6 102.3 3.4
Table 10.--Nonfarm Sole Proprietorship Returns: Selected Income
Statement Items for Specified Income Years, 1985-2001
[All figures are estimates based on samples-money amounts are in
thousands of dollars]
Item 1985 1990
(1) (2)
Number of returns with nonfarm
business net Income or deficit,
total [1] 11,928,573 14,782,738
Number with nonfarm business net
income 8,640,701 11,221,925
Number of nonfarm businesses n.a. 16,596,384
Business receipts, total 540,045,430 730,606,020
Income from sales and operations 528,675,271 719,007,636
Total deductions [2] 461,272,852 589,249,583
Cost of goods sold 232,294,132 291,010,060
Inventory, beginning-of-year 21,435,438 29,024,992
Inventory, end-of-year 24,969,895 30,421,844
Purchases n.a. 210,225,158
Cost of labor 14,504,201 22,679,507
Materials and supplies n.a. 30,195,368
Advertising n.a. 6,574,743
Car and truck expenses 17,044,421 21,765,531
Commissions n.a. 8,816,233
Depletion n.a. 816,131
Depreciation 26,291,389 23,734,507
Pension and profit-sharing plans 311,323 586,394
Employee benefit programs n.a. 1,056,604
Insurance n.a. 13,357,568
Interest paid, total 11,913,982 13,311,670
Mortgage interest n.a. 6,256,506
Other interest n.a. 7,055,164
Legal and professional services n.a. 5,880,163
Meals and entertainment expenses
before limitation n.a. 5,329,281
Meals and entertainment deduction n.a. 4,262,870
Office expenses n.a. 6,896,758
Rent paid, total 15,258,690 23,391,608
On machinery n.a. 3,754,492
On other business property n.a. 19,637,116
Repairs n.a. 8,940,657
Net salaries and wages (not
deducted elsewhere) 38,265,691 46,998,029
Supplies n.a. n.a.
Taxes paid n.a. 10,341,654
Travel n.a. 5,605,961
Utilities (including telephone) n.a. 13,538,612
Bad debts 600,613 1,038,756
Business use of home n.a. n.a.
Net Income (less deficit) [2] 78,772,578 141,430,193
Net income [2] 98,775,563 161,657,252
Deficit [2] 20,002,986 20,227,059
Item 1995 1998
(3) (4)
Number of returns with nonfarm
business net Income or deficit,
total [1] 16,423,872 17,408,809
Number with nonfarm business net
income 12,213,472 13,080,498
Number of nonfarm businesses 18,391,237 19,369,091
Business receipts, total 807,363,638 918,268,196
Income from sales and operations 796,597,098 905,137,974
Total deductions [2] 638,126,845 716,157,430
Cost of goods sold 306,958,514 341,132,831
Inventory, beginning-of-year 31,167,684 30,801,698
Inventory, end-of-year 33,355,750 32,881,518
Purchases 219,305,493 231,404,960
Cost of labor 24,383,409 27,447,822
Materials and supplies 34,427,096 42,161,782
Advertising 8,309,645 9,413,989
Car and truck expenses 32,784,939 39,715,702
Commissions 9,591,619 10,722,131
Depletion 457,460 380,149
Depreciation 26,233,844 29,135,616
Pension and profit-sharing plans 649,043 756,924
Employee benefit programs 1,298,834 1,560,404
Insurance 12,977,567 12,938,411
Interest paid, total 10,056,583 11,159,401
Mortgage interest 4,076,344 4,882,248
Other interest 5,980,239 6,277,153
Legal and professional services 6,340,021 6,669,029
Meals and entertainment expenses
before limitation 6,353,157 7,526,850
Meals and entertainment deduction 3,208,742 3,796,350
Office expenses 8,344,181 9,611,633
Rent paid, total 27,502,981 30,460,020
On machinery 6,218,381 7,545,390
On other business property 21,284,600 22,914,630
Repairs 10,171,788 11,349,751
Net salaries and wages (not
deducted elsewhere) 54,470,725 58,864,773
Supplies 16,902,055 19,725,440
Taxes paid 13,471,220 13,730,731
Travel 6,504,973 7,624,311
Utilities (including telephone) 17,205,789 18,431,400
Bad debts 996,568 925,866
Business use of home 3,337,929 4,138,364
Net Income (less deficit) [2] 169,262,336 202,274,720
Net income [2] 191,728,953 226,189,570
Deficit [2] 22,466,617 23,914,850
Item 1999 2000
(5) (6)
Number of returns with nonfarm
business net Income or deficit,
total [1] 17,575,643 17,904,731
Number with nonfarm business net
income 13,165,318 13,307,842
Number of nonfarm businesses 19,516,047 19,863,507
Business receipts, total 969,347,038 1,020,957,283
Income from sales and operations 955,392,126 1,007,948,354
Total deductions [2] 761,427,577 806,386,102
Cost of goods sold 370,079,223 387,361,087
Inventory, beginning-of-year 31,540,485 32,412,471
Inventory, end-of-year 33,835,064 34,342,365
Purchases 255,539,328 268,789,953
Cost of labor 28,723,302 29,278,688
Materials and supplies 41,757,379 43,195,524
Advertising 9,453,659 10,148,700
Car and truck expenses 40,786,963 45,711,214
Commissions 11,228,396 11,621,490
Depletion 387,000 684,974
Depreciation 30,637,555 32,196,159
Pension and profit-sharing plans 870,362 892,873
Employee benefit programs 1,663,528 1,871,875
Insurance 13,219,821 13,623,759
Interest paid, total 11,224,488 12,232,846
Mortgage interest 4,736,127 5,250,896
Other interest 6,488,361 6,981,950
Legal and professional services 6,818,392 7,312,694
Meals and entertainment expenses
before limitation 7,987,445 9,183,825
Meals and entertainment deduction 4,031,523 4,664,694
Office expenses 9,921,297 10,456,415
Rent paid, total 31,417,502 33,222,458
On machinery 8,227,000 8,880,267
On other business property 23,190,502 24,342,191
Repairs 11,697,341 12,280,525
Net salaries and wages (not
deducted elsewhere) 61,204,430 63,485,540
Supplies 21,654,319 21,793,962
Taxes paid 14,000,359 13,955,919
Travel 8,089,635 8,457,317
Utilities (including telephone) 18,466,170 19,381,881
Bad debts 1,111,178 983,868
Business use of home 4,785,849 5,642,543
Net Income (less deficit) [2] 207,946,977 214,715,298
Net income [2] 233,404,991 245,230,626
Deficit [2] 25,458,013 30,515,328
Item 2001
(7)
Number of returns with nonfarm
business net Income or deficit,
total [1] 17,723,119
Number with nonfarm business net
income 13,603,907
Number of nonfarm businesses 20,378,335
Business receipts, total 1,016,834,678
Income from sales and operations 1,002,205,953
Total deductions [2] 799,633,110
Cost of goods sold 363,355,614
Inventory, beginning-of-year 34,176,255
Inventory, end-of-year 35,732,488
Purchases 246,541,135
Cost of labor 28,022,289
Materials and supplies 246,541,135
Advertising 10,774,079
Car and truck expenses 47,351,940
Commissions 12,130,077
Depletion 693,669
Depreciation 33,425,567
Pension and profit-sharing plans 981,892
Employee benefit programs 2,040,639
Insurance 14,367,018
Interest paid, total 12,509,547
Mortgage interest 5,456,226
Other interest 7,053,321
Legal and professional services 7,482,619
Meals and entertainment expenses
before limitation 9,314,840
Meals and entertainment deduction 4,735,312
Office expenses 10,604,805
Rent paid, total 33,641,132
On machinery 8,522,006
On other business property 25,119,124
Repairs 12,129,756
Net salaries and wages (not
deducted elsewhere) 63,826,020
Supplies 23,074,836
Taxes paid 14,214,082
Travel 8,657,266
Utilities (including telephone) 20,482,680
Bad debts 1,176,324
Business use of home 5,981,403
Net Income (less deficit) [2] 217,385,116
Net income [2] 250,178,322
Deficit [2] 32,793,206
Table 11.--Partnership Returns: Selected Balance Sheet and Income
Statement Items for Specified Income Years, 1985-2001
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Item 1985 1990
(1) (2)
Total number of active partnerships 1,713,603 1,553,529
Number with net income 875,846 853,676
Number with balance sheets [1] 1,227,498 1,081,224
Number of partners 13,244,824 17,094,966
Number of limited partnerships [2] 279,878 265,769
Number of partners 13,244,824 11,986,542
Number of limited liability
companies [2] n.a. n.a.
Number of partners [2] n.a. n.a.
Total assets [3] 1,269,434,302 1,735,285,033
Depreciable assets (net) 695,676,822 681,409,760
Inventories, end of year 27,279,234 56,507,062
Land 152,179,314 214,757,035
Total liabilities [3] 1,069,221,649 1,415,247,893
Accounts payable 40,871,755 66,747,965
Short-term debt [4] 102,760,363 68,092,149
Long-term debt [5] 381,960,685 497,560,607
Nonrecourse loans 327,558,208 470,139,911
Partners' capital account [3] 200,212,653 320,037,140
Total receipts [6] 367,117,316 566,212,218
Business receipts 302,733,374 483,417,504
Interest received [7] 20,556,966 20,799,631
Total deductions [6] 376,000,991 549,602,678
Cost of goods sold [8] 146,315,315 242,446,195
Purchases 91,925,923 140,521,621
Cost of labor 8,845,106 13,924,993
Net salaries and wages (not
deducted elsewhere) 33,884,204 56,025,118
Taxes paid 7,745,756 9,339,396
Interest paid 28,674,933 29,617,935
Depreciation [9] 53,650,790 60,204,443
Net income (less deficit) -8,883,674 16,609,540
Net income 77,044,693 116,317,801
Deficit 85,926,367 99,708,261
Item 1995 1998
(3) (4)
Total number of active partnerships 1,580,900 1,855,348
Number with net income 955,166 1,171,187
Number with balance sheets [1] 1,053,139 1,303,970
Number of partners 15,605,686 15,663,372
Number of limited partnerships [2] 295,304 342,726
Number of partners 10,223,901 9,325,111
Number of limited liability
companies [2] 118,559 470,657
Number of partners [2] 712,781 1,879,382
Total assets [3] 2,718,647,742 5,126,548,007
Depreciable assets (net) 766,778,033 1,153,222,498
Inventories, end of year 88,050,194 175,963,423
Land 221,172,841 291,171,267
Total liabilities [3] 1,886,488,062 3,150,848,369
Accounts payable 90,603,965 190,689,535
Short-term debt [4] 123,961,301 229,922,243
Long-term debt [5] 544,253,482 864,452,445
Nonrecourse loans 465,744,743 523,403,560
Partners' capital account [3] 832,159,680 1,975,699,638
Total receipts [6] 890,431,963 1,603,027,268
Business receipts 760,617,695 1,356,655,904
Interest received [7] 31,240,619 51,454,743
Total deductions [6] 783,602,767 1,416,322,641
Cost of goods sold [8] 395,322,385 737,235,839
Purchases 256,546,960 461,144,704
Cost of labor 20,080,456 33,411,962
Net salaries and wages (not
deducted elsewhere) 80,292,538 142,910,961
Taxes paid 13,151,513 23,813,223
Interest paid 42,775,881 73,406,067
Depreciation [9] 62,266,537 88,646,144
Net income (less deficit) 106,829,196 186,704,627
Net income 178,650,951 297,875,299
Deficit 71,821,755 111,170,672
Item 1999 2000
(5) (6)
Total number of active partnerships 1,936,919 2,057,500
Number with net income 1,225,916 1,261,420
Number with balance sheets [1] 1,392,405 1,504,978
Number of partners 15,353,154 13,659,967
Number of limited partnerships [2] 354,295 346,973
Number of partners 8,944,693 6,466,292
Number of limited liability
companies [2] 589,403 718,704
Number of partners [2] 2,256,062 2,699,227
Total assets [3] 5,998,952,883 6,694,142,838
Depreciable assets (net) 1,314,251,428 1,487,182,018
Inventories, end of year 174,078,288 149,875,359
Land 326,371,562 358,625,577
Total liabilities [3] 3,453,186,389 3,695,508,180
Accounts payable 243,769,049 229,893,243
Short-term debt [4] 231,806,501 252,226,751
Long-term debt [5] 988,667,751 1,132,180,865
Nonrecourse loans 582,151,975 639,417,006
Partners' capital account [3] 2,545,766,494 2,998,634,658
Total receipts [6] 1,907,171,104 2,405,356,195
Business receipts 1,615,762,245 2,061,764,235
Interest received [7] 61,769,762 82,322,875
Total deductions [6] 1,678,732,999 2,136,365,436
Cost of goods sold [8] 902,157,018 1,225,628,897
Purchases 585,068,938 797,038,243
Cost of labor 42,069,216 46,714,175
Net salaries and wages (not
deducted elsewhere) 169,905,010 201,350,844
Taxes paid 26,896,235 31,145,304
Interest paid 74,428,567 92,751,748
Depreciation [9] 102,786,520 116,040,441
Net income (less deficit) 228,438,105 268,990,758
Net income 348,467,958 409,972,787
Deficit 120,029,853 140,982,029
Item 2001
(7)
Total number of active partnerships 2,132,117
Number with net income 1,301,040
Number with balance sheets [1] 1,591,450
Number of partners 14,231,604
Number of limited partnerships [2] 369,150
Number of partners 7,023,431
Number of limited liability
companies [2] 808,692
Number of partners [2] 3,231,921
Total assets [3] 8,428,217,379
Depreciable assets (net) 1,646,477,441
Inventories, end of year 208,165,141
Land 392,090,094
Total liabilities [3] 4,835,135,071
Accounts payable 361,748,491
Short-term debt [4] 289,248,638
Long-term debt [5] 1,286,392,538
Nonrecourse loans 699,883,406
Partners' capital account [3] 3,593,082,308
Total receipts [6] 2,665,156,204
Business receipts 2,278,200,526
Interest received [7] 84,601,548
Total deductions [6] 2,388,821,379
Cost of goods sold [8] 1,338,114,656
Purchases 667,515,286
Cost of labor 53,029,403
Net salaries and wages (not
deducted elsewhere) 230,874,139
Taxes paid 34,626,540
Interest paid 97,278,387
Depreciation [9] 138,412,362
Net income (less deficit) 276,334,624
Net income 446,069,172
Deficit 169,734,347
Table 12.--Number of Business Income Tax Returns, by Size of Business
for Specified Income Years, 1985-2001 (1)
[Al figures are estimates based on samples-number of businesses is in
thousands]
Type and size of business 1985 1990 1995
(1) (2) (3)
CORPORATIONS
Total 3,277.2 3,716.7 4,474.2
Receipt size (2)
Under $25,000 (3) 710.8 878.7 1,030.0
$25,000 under $50,000 236.6 252.0 288.4
$50,000 under $100,000 330.2 358.9 446.8
$100,000 under $250,000 620.5 661.7 736.1
$250,000 under $500,000 489.2 500.0 623.9
$500,000 under $1,000,000 352.4 416.0 512.7
$1,000,000 or more 537.6 649.4 803.3
Asset size
Under $100,000 (4) 1,833.5 2,111.5 2,615.0
$100,000 under $1,000,000 1,152.5 1,248.3 1,438.0
$1,000,000 under $10,000,000 245.4 303.8 256.6
$10,000,000 under $25,000,000 20.9 25.2 29.1
$25,000,000 under $50,000,000 10.4 11.0 12.4
$50,000,000 under $100,000,000 6.2 7.4 8.4
$100,000,000 under $250,000,000 4.4 5.8 7.2
$250,000,000 or more 4.1 5.6 7.5
PARTNERSHIPS
Total 1,713.6 1,553.5 1,580.9
Receipt size (5)
Under $25,000 (3) 840.1 962.6 931.3
$25,000 under $50,000 195.5 126.0 133.5
$50,000 under $100,000 199.5 133.4 142.3
$100,000 under $250,000 190.1 139.9 158.6
$250,000 under $500,000 165.5 82.5 86.5
$500,000 under $1,000,000 66.9 52.1 59.4
$1,000,000 or more 56.0 57.1 69.3
Asset size
Under $25,000 (4) 794.1 737.9 733.7
$25,000 under $50,000 132.7 99.3 79.1
$50,000 under $100,000 165.8 99.5 106.7
$100,000 under $250,000 210.9 194.1 184.5
$250,000 under $500,000 142.8 128.6 134.2
$500,000 under $1,000,000 100.0 105.2 123.8
$1,000,000 or more 167.2 188.9 218.9
NONFARM SOLE PROPRIETORSHIPS (6)
Total 11,928.6 14,782.7 16,423.9
Receipt size
Under $2,500 (3) 3,067.5 3,750.1 4,139.5
$2,500 under $5,000 1,444.6 1,714.5 1,954.1
$5,000 under $10,000 1,633.6 2,011.7 2,254.4
$10,000 under $25,000 2,104.6 2,719.8 2,969.3
$25,000 under $50,000 1,393.9 1,660.2 1,982.7
$50,000 under $100,000 1,094.1 1,282.1 1,392.6
$100,000 under $200,000 857.2 916.3
1,060.2
$200,000 under $500,000 587.0 597.7
$500,000 under $1,000,000 89.3 142.7 147.4
$1,000,000 or more 40.7 57.3 69.9
Type and size of business 1998 1999 2000
(4) (5) (6)
CORPORATIONS
Total 4,848.9 4,935.9 5,045.3
Receipt size (2)
Under $25,000 (3) 1,168.1 1,188.7 1,220.0
$25,000 under $50,000 289.0 296.9 305.4
$50,000 under $100,000 459.9 486.5 477.4
$100,000 under $250,000 839.7 823.9 837.1
$250,000 under $500,000 645.5 676.1 677.5
$500,000 under $1,000,000 553.1 546.2 581.9
$1,000,000 or more 893.5 917.5 946.0
Asset size
Under $100,000 (4) 2,813.7 2,845.7 2,911.3
$100,000 under $1,000,000 1,562.7 1,600.2 1,631.0
$1,000,000 under $10,000,000 399.8 413.3 422.5
$10,000,000 under $25,000,000 33.0 35.0 37.0
$25,000,000 under $50,000,000 13.0 13.6 14.4
$50,000,000 under $100,000,000 8.9 9.3 9.6
$100,000,000 under $250,000,000 8.2 8.4 8.7
$250,000,000 or more 9.7 10.4 10.9
PARTNERSHIPS
Total 1,855.3 1,936.9 2,057.5
Receipt size (5)
Under $25,000 (3) 1,037.6 1,036.3 1,105.1
$25,000 under $50,000 157.3 169.5 183.0
$50,000 under $100,000 156.8 187.4 187.3
$100,000 under $250,000 206.4 212.4 225.8
$250,000 under $500,000 113.8 125.8 127.0
$500,000 under $1,000,000 76.6 83.8 92.4
$1,000,000 or more 106.8 121.6 136.9
Asset size
Under $25,000 (4) 794.4 793.3 827.9
$25,000 under $50,000 92.5 93.3 105.3
$50,000 under $100,000 122.3 135.4 128.4
$100,000 under $250,000 210.7 216.4 229.5
$250,000 under $500,000 162.0 175.8 196.5
$500,000 under $1,000,000 162.9 175.2 183.0
$1,000,000 or more 310.5 347.5 386.9
NONFARM SOLE PROPRIETORSHIPS (6)
Total 17,408.8 17,575.6 17,904.7
Receipt size
Under $2,500 (3) 4,246.4 4,295.6 4,333.1
$2,500 under $5,000 2,055.6 1,972.6 1,933.9
$5,000 under $10,000 2,407.0 2,350.2 2,395.7
$10,000 under $25,000 3,058.3 3,202.2 3,334.0
$25,000 under $50,000 2,111.9 2,227.0 2,246.7
$50,000 under $100,000 1,590.1 1,558.5 1,644.8
$100,000 under $200,000 1,019.7 1,020.3 1,052.9
$200,000 under $500,000 666.6 681.4 680.4
$500,000 under $1,000,000 175.1 182.2 189.5
$1,000,000 or more 78.1 85.7 91.7
Type and size of business 2001
(7)
CORPORATIONS
Total n.a.
Receipt size (2)
Under $25,000 (3) n.a.
$25,000 under $50,000 n.a.
$50,000 under $100,000 n.a.
$100,000 under $250,000 n.a.
$250,000 under $500,000 n.a.
$500,000 under $1,000,000 n.a.
$1,000,000 or more n.a.
Asset size
Under $100,000 (4) n.a.
$100,000 under $1,000,000 n.a.
$1,000,000 under $10,000,000 n.a.
$10,000,000 under $25,000,000
$25,000,000 under $50,000,000 n.a.
$50,000,000 under $100,000,000 n.a.
$100,000,000 under $250,000,000 n.a.
$250,000,000 or more n.a.
PARTNERSHIPS
Total 2,132.1
Receipt size (5)
Under $25,000 (3) 1,129.9
$25,000 under $50,000 182.6
$50,000 under $100,000 192.1
$100,000 under $250,000 233.9
$250,000 under $500,000 139.4
$500,000 under $1,000,000 102.8
$1,000,000 or more 151.4
Asset size
Under $25,000 (4) 825.5
$25,000 under $50,000 104.7
$50,000 under $100,000 130.7
$100,000 under $250,000 239.1
$250,000 under $500,000 205.9
$500,000 under $1,000,000 202.6
$1,000,000 or more 423.7
NONFARM SOLE PROPRIETORSHIPS (6)
Total 17,723.1
Receipt size
Under $2,500 (3) 3,769.4
$2,500 under $5,000 1,989.3
$5,000 under $10,000 2,523.1
$10,000 under $25,000 3,448.4
$25,000 under $50,000 2,239.3
$50,000 under $100,000 1,704.0
$100,000 under $200,000 1,109.7
$200,000 under $500,000 649.2
$500,000 under $1,000,000 197.8
$1,000,000 or more 92.9
See notes at end of this section.
Table 13.--Corporation Income Tax Returns: Balance Sheet, Income
Statement, and Tax Items for Specified Income Years, 1980-2000
[All figures are estimates based on samples--money amounts are
in thousands of dollars]
Item 1980 1985 (1)
(1) (2)
Number of returns, total (1) 2,710,538 3,277,219
Number with net income (1) 1,596,632 1,620,120
Consolidated returns (1,2,3) 57,890 79,598
S corporation returns (1,3,4) 545,389 724,749
DISC returns (1,5) 8,665 1,363
FSC returns (1,6) N/A 2,341
Total assets (7) 7,617,238,403 12,773,093,888
Cash 528,914,747 683,204,264
Notes and accounts receivable 1,984,601,790 3,317,635,191
Less: Allowance for bad debts 50,057,307 61,580,335
Inventories (8) 534,806,547 714,722,928
Investments in U.S. Government
obligatons (8) 265,542,521 916,550,098
Tax-exempt securities (9) 206,517,216 (8)
Other current assets 310,177,160 629,136,396
Loans to shareholders 29,673,250 56,761,232
Mortgage and real estate loans 894,323,489 1,258,672,577
Other investments (8) 1,213,986,210 2,413,551,474
Depreciable assets 2,107,027,914 3,174,193,649
Less: Accumulated
depreciation 767,841,763 1,232,072,530
Depletableassets 71,901,490 112,339,389
Less: Accumulated depletion 19,569,556 37,203,920
Land 92,931,935 141,448,357
Intangible assets (amortizable) 45,480,694 145,290,625
Less: Accumulated
amortization 18,393,037 42,505,240
Other assets 187,015,106 582,949,738
Total liabilities (7) 7,617,238,403 12,773,093,888
Accounts payable (10) 542,172,368 891,571,443
Mortgages, notes, and bonds
payable in
less than 1 year 504,802,288 1,001,337,795
Other current liabilities (10) 2,706,796,360 4,234,983,432
Loans from shareholders 85,718,510 174,317,253
Mortgages, notes, and bonds
payable in
1 year or more 986,663,932 1,699,272,481
Other liabilities 846,696,691 1,467,912,913
Net worth 1,944,388,256 3,303,698,576
Capital stock 417,153,783 920,162,882
Additional paid-in capital 532,039,407 1,420,996,805
Retained earnings,
appropriated 41,461,644 54,074,364
Retained earnings,
unappropriated (11) 1,027,902,049 1,311,512,589
Adjustments to shareholders'
equity N/A N/A
Less: Cost of treasury stock 74,168,627 403,068,064
Total receipts (12) 6,361,284,012 8,398,278,426
Business receipts (12,13) 5,731,616,337 7,369,538,953
Interest on State and local
Government
obligations 12,620,876 20,164,514
Other interest (14) 354,243,674 617,622,425
Dividends received from
domestic
corporations (12,14) 18,654,800 16,967,379
Dividends received from foreign
corporations (12) 14,563,353 20,770,361
Rents (12) 41,371,141 89,700,937
Royalties (12) 12,450,250 15,237,421
Net short-term capital gain
reduced by
net long-term capital loss 2,013,510 7,032,062
Net long-term capital gain
reduced by
net short-term capital loss 24,910,957 53,771,685
Net gain, noncapital assets 20,117,615 33,537,842
(13)
Other receipts 128,721,498 153,934,848
Total deductions (12) 6,125,365,155 8,158,144,126
Cost of goods sold (12) 4,204,905,905 4,894,254,081
Compensation of officers 108,973,751 170,737,540
Repairs 42,407,967 81,495,784
Bad debts 18,769,771 43,333,588
Rent paid on business property 71,990,832 134,661,335
Taxes paid 163,003,622 200,977,161
Interest paid 344,612,542 568,645,475
Contributions or gifts 2,358,554 4,471,736
Amortization 1,374,658 6,133,737
Depreciation 157,345,828 304,380,703
Depletion (15) 8,871,993 7,779,731
Advertising 52,266,004 91,922,667
Pension, profit-sharing, stock
bonus, and annuity plans (15) 51,529,310 49,588,712
Employee benefit programs (15) 40,179,104 71,601,577
Net loss, noncapital assets
(12,13) 5,903,104 7,893,175
Other deductions (15) 850,872,216 1,520,267,133
Total receipts less total
deductions (12,16) 235,916,858 240,134,300
Constructive taxable income from
related foreign corporations
(17) 15,708,560 20,299,335
Net income (less deficit)
(12,16,17,18) 239,006,542 240,119,020
Net income (18) 296,787,201 363,867,384
Deficit (18) 57,780,659 123,748,385
Income subject to tax: (19)
Number of returns 1,131,883 1,219,438
Amount 246,598,486 266,060,609
Total Income tax (20) 105,142,436 111,340,839
Regular and altemative tax (21) 103,631,172 109,106,358
Recapture of prior-year
investment credit 867,571 1,497,597
Recapture of prior-year work
incentive (WIN) credit 4,873 N/A
Minimum tax and alternative
minimum tax: (22)
Number of returns 9,213 7,797
Amount 438,820 725,878
Environmental tax N/A N/A
Tax credits: (23)
Total 42,193,216 47,992,635
Foreign tax credit: (24)
Number of returns 6,199 5,074
Amount 24,879,737 24,263,487
U.S. possessions tax credit
(24) 1,572,734 2,450,583
Investment credit (25) 15,102,812 (25)
Work incentive (WIN) credit 36,483 N/A
Work opportunity credit/jobs
credit (25) 601,444 (25)
Nonconventional source fuel
credit 2 43,267
Qualified electric vehicle
credit N/A N/A
Alcohol fuel credit (25) 4 (25)
Research activities credit N/A 1,627,997
Employees stock ownership
credit (25) N/A (25)
Orphan drug credit (25) N/A 204
General business credit (25) N/A 19,607,097
Prior-year minimum tax credit N/A N/A
Qualified zone academy bond
credit N/A N/A
Total income tax after credits 62,949,220 63,348,204
(26)
Item 1990 (1) 1995
(3) (4)
Number of returns, total (1) 3,716,650 4,474,167
Number with net income (1) 1,910,670 2,455,492
Consolidated returns (1,2,3) 71,769 65,617
S corporation returns (1,3,4) 1,575,092 2,153,119
DISC returns (1,5) (1) (1)
FSC returns (1,6) (1) (1)
Total assets (7) 18,190,057,609 26,013,689,001
Cash 771,066,440 962,083,261
Notes and accounts receivable 4,198,016,230 5,306,570,583
Less: Allowance for bad debts 110,059,993 121,339,912
Inventories (8) 893,586,141 1,045,010,082
Investments in U.S. Government
obligatons (8) 921,193,216 1,363,454,504
Tax-exempt securities (9) 380,320,504 839,783,392
Other current assets 1,164,582,476 1,635,051,182
Loans to shareholders 94,866,044 92,774,645
Mortgage and real estate loans 1,537,899,636 1,713,312,936
Other investments (8) 4,136,891,162 7,429,369,054
Depreciable assets 4,317,781,452 5,571,142,501
Less: Accumulated
depreciation 1,848,022,862 2,600,545,415
Depletableassets 129,370,543 153,542,647
Less: Accumulated depletion 55,075,300 70,960,211
Land 209,579,296 242,340,731
Intangible assets (amortizable) 491,252,807 749,166,777
Less: Accumulated
amortization 95,754,475 165,020,215
Other assets 1,052,544,294 1,667,952,459
Total liabilities (7) 18,190,057,609 26,013,689,001
Accounts payable (10) 1,094,001,051 1,749,573,601
Mortgages, notes, and bonds
payable in
less than 1 year 1,802,732,358 2,033,602,027
Other current liabilities (10) 5,197,682,027 6,782,699,365
Loans from shareholders 268,559,197 311,675,047
Mortgages, notes, and bonds
payable in
1 year or more 2,665,098,250 3,335,426,303
Other liabilities 2,423,067,175 3,668,771,655
Net worth 4,738,917,551 8,131,941,003
Capital stock 1,584,840,863 2,194,368,322
Additional paid-in capital 2,814,210,063 5,445,997,437
Retained earnings,
appropriated 60,978,729 105,683,587
Retained earnings,
unappropriated (11) 1,349,027,584 2,085,712,657
Adjustments to shareholders'
equity N/A N/A
Less: Cost of treasury stock 1,070,139,706 1,699,820,997
Total receipts (12) 11,409,520,074 14,539,050,114
Business receipts (12,13) 9,860,441,633 12,785,797,708
Interest on State and local
Government
obligations 35,164,734 46,323,344
Other interest (14) 942,237,940 993,173,428
Dividends received from
domestic
corporations (12,14) 13,413,839 22,842,877
Dividends received from foreign
corporations (12) 33,261,669 35,418,063
Rents (12) 100,642,848 87,120,169
Royalties (12) 32,142,258 57,982,610
Net short-term capital gain
reduced by
net long-term capital loss 4,110,745 40,083,929
Net long-term capital gain
reduced by
net short-term capital loss 50,935,859 60,852,565
Net gain, noncapital assets
(13) 32,275,111 42,987,930
Other receipts 304,693,438 366,467,491
Total deductions (12) 11,032,574,630 13,821,277,581
Cost of goods sold (12) 6,610,769,883 8,206,073,365
Compensation of officers 205,403,164 303,636,318
Repairs 95,887,821 118,597,690
Bad debts 83,690,549 67,769,341
Rent paid on business property 184,771,540 232,104,107
Taxes paid 250,928,813 325,838,495
Interest paid 825,372,164 744,764,676
Contributions or gifts 4,752,406 7,425,566
Amortization 31,503,958 45,998,611
Depreciation 332,781,754 436,581,144
Depletion (15) 9,646,712 9,998,046
Advertising 126,417,097 162,777,591
Pension, profit-sharing, stock
bonus, and annuity plans (15) 42,233,693 81,791,802
Employee benefit programs (15) 113,320,117 165,112,064
Net loss, noncapital assets
(12,13) 22,330,746 28,033,601
Other deductions (15) 2,092,764,214 2,884,775,167
Total receipts less total
deductions (12,16) 376,945,444 717,772,533
Constructive taxable income from
related foreign corporations
(17) 36,776,886 42,744,182
Net income (less deficit)
(12,16,17,18) 370,632,632 714,193,371
Net income (18) 552,526,789 880,653,345
Deficit (18) 181,894,157 186,459,975
Income subject to tax: (19)
Number of returns 846,064 912,851
Amount 366,352,857 564,733,017
Total Income tax (20) 128,185,666 198,786,648
Regular and altemative tax (21) 119,434,430 193,564,219
Recapture of prior-year
investment credit 126,600 11,605
Recapture of prior-year work
incentive (WIN) credit N/A N/A
Minimum tax and altemative
minimum tax: (22)
Number of returns 32,458 25,834
Amount 8,104,269 4,261,827
Environmental tax 520,167 713,254
Tax credits: (23)
Total 31,780,141 42,362,992
Foreign tax credit: (24)
Number of returns 4,960 6,710
Amount 24,987,496 30,415,605
U.S. possessions tax credit
(24) 3,194,481 3,082,222
Investment credit (25) (25) (25)
Work incentive (WIN) credit N/A N/A
Work opportunity credit/jobs
credit (25) (25) (25)
Nonconventional source fuel
credit 81,790 732,031
Qualified electric vehicle
credit N/A 120
Alcohol fuel credit (25) (25) (25)
Research activities credit (25) (25)
Employees stock ownership
credit (25) N/A N/A
Orphan drug credit (25) 15,637 (25)
General business credit (25) 2,833,701 3,388,423
Prior-year minimum tax credit 667,036 4,797,001
Qualified zone academy bond
credit N/A N/A
Total income tax after credits
(26) 96,405,525 156,371,246
Item 1998 1999
(5) (6)
Number of returns, total (1) 4,848,888 4,935,904
Number with net income (1) 2,760,814 2,812,175
Consolidated returns (1,2,3) 60,812 57,144
S corporation returns (1,3,4) 2,588,088 2,725,775
DISC returns (1,5) (1) (1)
FSC returns (1,6) (1) (1)
Total assets (7) 37,347,352,986 41,464,152,854
Cash 1,336,424,483 1,596,525,490
Notes and accounts receivable 7,061,547,469 7,744,960,605
Less: Allowance for bad debts 128,129,657 139,597,391
Inventories (8) 1,139,210,381 1,198,184,825
Investments in U.S. Government
obligatons (8) 1,365,651,984 1,340,484,175
Tax-exempt securities (9) 958,653,471 957,099,790
Other current assets 2,738,441,339 2,639,764,762
Loans to shareholders 135,052,180 126,016,307
Mortgage and real estate loans 2,414,901,336 2,554,658,266
Other investments (8) 13,201,119,823 15,799,039,436
Depreciable assets 6,541,260,743 6,935,503,013
Less: Accumulated
depreciation 3,031,634,536 3,227,243,753
Depletableassets 192,668,634 183,593,413
Less: Accumulated depletion 92,307,154 85,660,310
Land 271,489,857 286,497,086
Intangible assets (amortizable) 1,376,300,094 1,717,251,430
Less: Accumulated
amortization 232,743,976 280,555,798
Other assets 2,099,426,516 2,117,631,510
Total liabilities (7) 37,347,352,986 41,464,152,854
Accounts payable (10) 2,501,289,043 2,792,333,967
Mortgages, notes, and bonds
payable in
less than 1 year 3,215,524,383 3,658,308,770
Other current liabilities (10) 8,809,999,920 9,103,186,192
Loans from shareholders 361,234,068 394,938,632
Mortgages, notes, and bonds
payable in
1 year or more 4,813,249,719 5,446,156,416
Other liabilities 4,537,780,597 4,704,367,882
Net worth 13,108,275,236 15,362,860,996
Capital stock 3,244,023,916 3,521,992,715
Additional paid-in capital 8,610,169,238 10,166,395,658
Retained earnings,
appropriated 185,163,160 210,792,152
Retained earnings,
unappropriated (11) 3,187,402,691 3,759,001,185
Adjustments to shareholders'
equity -3,006,539 17,108,266
Less: Cost of treasury stock 2,118,483,766 2,315,320,710
Total receipts (12) 17,323,955,004 18,892,385,694
Business receipts (12,13) 15,010,264,802 16,313,971,365
Interest on State and local
Government
obligations 49,128,679 51,780,203
Other interest (14) 1,227,640,206 1,301,772,282
Dividends received from
domestic
corporations (12,14) 20,010,007 20,679,644
Dividends received from foreign
corporations (12) 49,232,904 64,905,407
Rents (12) 106,686,977 117,644,823
Royalties (12) 93,600,002 105,741,540
Net short-term capital gain
reduced by
net long-term capital loss 37,302,058 94,913,405
Net long-term capital gain
reduced by
net short-term capital loss 125,012,968 146,520,147
Net gain, noncapital assets
(13) 69,519,362 64,698,446
Other receipts 535,557,040 609,758,412
Total deductions (12) 16,489,425,015 17,966,972,060
Cost of goods sold (12) 9,362,392,237 10,264,096,039
Compensation of officers 356,850,517 373,735,141
Repairs 130,298,655 133,209,853
Bad debts 86,371,104 100,202,508
Rent paid on business property 308,317,657 347,245,365
Taxes paid 354,578,692 371,183,229
Interest paid 966,659,473 1,018,972,484
Contributions or gifts 8,667,513 10,732,153
Amortization 74,336,292 86,124,690
Depreciation 542,490,397 583,799,587
Depletion (15) 9,685,686 9,803,284
Advertising 198,214,266 216,066,879
Pension, profit-sharing, stock
bonus, and annuity plans (15) 71,689,478 76,779,560
Employee benefit programs (15) 195,453,372 203,531,897
Net loss, noncapital assets
(12,13) 21,309,505 29,065,260
Other deductions (15) 3,802,110,171 4,122,422,135
Total receipts less total
deductions (12,16) 834,529,989 925,413,634
Constructive taxable income from
related foreign corporations
(17) 52,822,281 55,322,097
Net income (less deficit)
(12,16,17,18) 838,223,591 928,955,528
Net income (18) 1,091,150,050 1,229,295,911
Deficit (18) 252,926,459 300,340,383
Income subject to tax: (19)
Number of returns 894,446 868,820
Amount 663,385,528 693,735,694
Total Income tax (20) 231,399,671 241,987,588
Regular and altemative tax (21) 228,021,519 238,722,344
Recapture of prior-year
investment credit 3,356 8,754
Recapture of prior-year work
incentive (WIN) credit N/A N/A
Minimum tax and altemative
minimum tax: (22)
Number of returns 18,360 14,901
Amount 3,324,799 3,051,869
Environmental tax N/A N/A
Tax credits: (23)
Total 49,796,436 48,959,947
Foreign tax credit: (24)
Number of returns 5,922 5,864
Amount 37,338,360 38,389,989
U.S. possessions tax credit
(24) 2,393,331 1,485,261
Investment credit (25) (25) (25)
Work incentive (WIN) credit N/A N/A
Work opportunity credit/jobs
credit (25) (25) (25)
Nonconventional source fuel
credit 1,029,728 886,835
Qualified electric vehicle
credit 767 702
Alcohol fuel credit (25) (25) (25)
Research activities credit (25) (25)
Employees stock ownership
credit (25) N/A N/A
Orphan drug credit (25) (25) (25)
General business credit (25) 5,601,399 4,763,022
Prior-year minimum tax credit 3,432,896 3,431,478
Qualified zone academy bond N/A 2,170
credit
Total income tax after credits
(26) 181,603,235 193,027,641
Item 2000
(7)
Number of returns, total (1) 5,045,274
Number with net income (1) 2,819,153
Consolidated returns (1,2,3) 56,603
S corporation returns (1,3,4) 2,660,478
DISC returns (1,5) (1)
FSC returns (1,6) (1)
Total assets (7) 47,026,871,874
Cash 1,819,788,484
Notes and accounts receivable 8,754,425,366
Less: Allowance for bad debts 148,289,201
Inventories (8) 1,271,967,443
Investments in U.S. Government
obligatons (8) 1,236,229,842
Tax-exempt securities (9) 973,317,816
Other current assets 3,206,693,449
Loans to shareholders 157,029,888
Mortgage and real estate loans 2,821,508,159
Other investments (8) 17,873,853,425
Depreciable assets 7,291,996,758
Less: Accumulated
depreciation 3,369,214,883
Depletable assets 191,353,340
Less: Accumulated depletion 87,437,339
Land 302,831,910
Intangible assets (amortizable) 2,246,509,413
Less: Accumulated
amortization 364,363,888
Other assets 2,848,669,891
Total liabilities (7) 47,026,871,874
Accounts payable (10) 3,758,177,869
Mortgages, notes, and bonds
payable in
less than 1 year 4,019,704,844
Other current liabilities (10) 10,307,362,766
Loans from shareholders 451,461,831
Mortgages, notes, and bonds
payable in
1 year or more 6,183,999,343
Other liabilities 4,957,514,852
Net worth 17,348,650,369
Capital stock 3,966,282,789
Additional paid-in capital 12,264,818,660
Retained earnings,
appropriated 181,838,405
Retained earnings,
unappropriated (11) 3,445,346,327
Adjustments to shareholders'
equity -3,382,272
Less: Cost of treasury stock 2,506,253,537
Total receipts (12) 20,605,808,071
Business receipts (12,13) 17,636,551,349
Interest on State and local
Government
obligations 51,940,598
Other interest (14) 1,576,100,843
Dividends received from
domestic
corporations (12,14) 20,869,880
Dividends received from foreign
corporations (12) 60,203,391
Rents (12) 131,301,498
Royalties (12) 122,513,266
Net short-term capital gain
reduced by
net long-term capital loss 85,003,779
Net long-term capital gain
reduced by
net short-term capital loss 173,758,106
Net gain, noncapital assets
(13) 70,035,992
Other receipts 677,529,368
Total deductions (12) 19,691,591,726
Cost of goods sold (12) 11,135,287,909
Compensation of officers 401,416,310
Repairs 139,591,861
Bad debts 107,679,638
Rent paid on business property 380,083,953
Taxes paid 390,067,116
Interest paid 1,271,678,744
Contributions or gifts 10,657,214
Amortization 98,333,079
Depreciation 614,372,700
Depletion (15) 10,244,959
Advertising 234,000,558
Pension, profit-sharing, stock
bonus, and annuity plans (15) 85,788,656
Employee benefit programs (15) 231,325,484
Net loss, noncapital assets
(12,13) 31,314,500
Other deductions (15) 4,549,749,050
Total receipts less total
deductions (12,16) 914,216,344
Constructive taxable income from
related foreign corporations
(17) 65,249,771
Net income (less deficit)
(12,16,17,18) 927,525,517
Net income (18) 1,336,619,605
Deficit (18) 409,094,088
Income subject to tax: (19)
Number of returns 828,470
Amount 760,404,334
Total Income tax (20) 266,281,801
Regular and altemative tax (21) 262,232,738
Recapture of prior-year
investment credit 9,594
Recapture of prior-year work
incentive (WIN) credit N/A
Minimum tax and altemative
minimum tax: (22)
Number of returns 13,135
Amount 3,874,845
Environmental tax N/A
Tax credits: (23)
Total 62,238,013
Foreign tax credit: (24)
Number of returns 5,937
Amount 48,505,841
U.S. possessions tax credit
(24) 1,438,549
Investment credit (25) (25)
Work incentive (WIN) credit N/A
Work opportunity credit/jobs
credit (25) (25)
Nonconventional source fuel
credit 1,516,990
Qualified electric vehicle
credit 1,246
Alcohol fuel credit (25) (25)
Research activities credit (25)
Employees stock ownership
credit (25) N/A
Orphan drug credit (25) (25)
General business credit (25) 5,591,686
Prior-year minimum tax credit 5,169,159
Qualified zone academy bond
credit 14,542
Total income tax after credits
(26) 204,043,788
See notes at end of this section.
Table 14a.--Corporation Income Tax Returns: Selected Balance Sheet,
Income Statement, and Tax Items, by Standard Industrial Classification
(SIC) Industrial Division, Specified Income Years, 1980-1997
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Industrial division and item 1980 1985
(1) (2)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns, total [2] 2,710,538 3,277,219
Number with net income [2] 1,596,632 1,820,120
Total assets [3] 7,617,238,403 12,773,093,888
Net worth [3] 1,944,388,256 3,303,698,576
Total receipts [4] 6,361,284,012 8,398,278,426
Business receipts [4] 5,731,616,337 7,369,538,953
Interest received [4, 6] 366,864,550 637,786,939
Total deductions [4] 6,125,365,155 8,158,144,126
Cost of goods sold [4] 4,204,905,905 4,894,254,081
Interest paid 344,612,542 568,645,475
Net income (less deficit) [4] 239,006,542 240,119,020
Net income [4] 296,787,201 363,867,384
Deficit [4] 57,780,659 123,748,365
Total income tax [7] 105,142,436 111,340,839
Regular and alternative tax [8] 103,831,172 109,106,358
Total income tax after credits 62,949,220 63,348,204
AGRICULTURE, FORESTRY, AND FISHING [1]
Number of returns, total [2] 80,883 103,156
Number with net income [2] 43,827 52,776
Total assets [3] 40,738,977 52,651,197
Net worth [3] 11,460,935 15,406,221
Total receipts [4] 52,089,915 70,491,486
Business receipts [4] 48,850,056 65,419,402
Interest received [4, 6] 476,654 775,383
Total deductions [4] 51,418,280 70,559,478
Cost of goods sold [4] 35,798,332 45,085,526
Interest paid 2,184,441 2,758,952
Net income (less deficit) [4] 673,158 -74,270
Net income [4] 2,464,381 2,930,905
Deficit [4] 1,791,222 3,005,175
Total income tax [7] 544,487 540,641
Regular and alternative tax [8] 533,768 531,787
Total income tax after credits 422,356 344,626
MINING [1]
Number of returns, total [2] 25,576 41,426
Number with net income [2] 12,698 18,031
Total assets [3] 126,947,880 240,815,996
Net worth [3] 54,068,148 104,772,797
Total receipts [4] 176,672,390 142,038,595
Business receipts [4] 167,397,918 126,710,610
Interest received [4, 6] 1,301,266 3,584,890
Total deductions [4] 169,051,624 145,389,514
Cost of goods sold [4] 116,989,880 87,972,035
Interest paid 3,440,080 7,789,995
Net income (less deficit) [4] 7,750,561 -2,543,487
Net income [4] 10,133,685 6,166,623
Deficit [4] 2,383,124 8,710,110
Total income tax [7] 4,083,078 1,810,559
Regular and alternative tax [8] 3,947,569 1,736,952
Total income tax after credits 1,674,566 557,519
CONSTRUCTION [1]
Number of returns, total [2] 272,432 318,276
Number with net income [2] 150,368 185,613
Total assets [3] 132,939,026 215,297,771
Net worth [3] 32,826,174 54,687,270
Total receipts [4] 267,205,356 387,232,953
Business receipts [4] 260,387,692 374,590,273
Interest received [4, 6] 2,073,650 3,851,628
Total deductions [4] 262,116,275 382,823,113
Cost of goods sold [4] 208,064,925 295,803,244
Interest paid 4,278,502 6,407,652
Net income (less deficit) [4] 5,271,209 4,370,924
Net income [4] 8,911,143 11,053,145
Deficit [4] 3,639,934 6,682,220
Total income tax [7] 2,557,976 2,312,856
Regular and alternative tax [8] 2,521,507 2,243,786
Total income tax after credits 1,973,659 1,662,563
MANUFACTURING [1]
Number of returns, total [2] 242,550 276,545
Number with net income [2] 153,640 159,778
Total assets [3] 1,709,471,700 2,644,393,424
Net worth [3] 749,186,774 1,099,645,876
Total receipts [4] 2,404,323,844 2,831,062,496
Business receipts [4] 2,301,056,550 2,656,345,750
Interest received [4, 6] 28,315,784 47,753,626
Total deductions [4] 2,290,593,808 2,733,105,346
Cost of goods sold [4] 1,707,143,900 1,797,852,805
Interest paid 54,177,356 90,452,072
Net income (less deficit) [4] 125,667,815 113,758,645
Net income [4] 141,547,510 142,541,119
Deficit [4] 15,879,695 28,782,474
Total income tax [7] 60,184,725 56,687,476
Regular and alternative tax [8] 59,577,413 55,553,921
Total income tax after credits 32,671,450 25,382,459
TRANSPORTATION AND PUBLIC UTILITIES [1]
Number of returns, total [2] 111,324 138,337
Number with net income [2] 62,232 69,938
Total assets [3] 758,364,400 1,246,426,899
Net worth [3] 290,655,693 490,481,127
Total receipts [4] 523,807,396 772,358,188
Business receipts [4] 507,372,820 733,943,970
Interest received [4, 6] 5,760,072 12,310,594
Total deductions [4] 503,954,285 747,836,158
Cost of goods sold [4] 336,868,172 381,028,354
Interest paid 27,638,591 44,880,858
Net income (less deficit) [4] 20,046,155 25,087,629
Net income [4] 24,917,293 37,880,144
Deficit [4] 4,871,138 12,792,516
Total income tax [7] 10,733,055 15,214,129
Regular and alternative tax [8] 10,532,722 14,881,470
Total income tax after credits 5,322,655 8,432,924
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 799,628 917,301
Number with net income [2] 487,300 510,825
Total assets [3] 646,901,005 1,009,965,739
Net worth [3] 222,289,687 286,260,274
Total receipts [4] 1,955,523,778 2,473,865,453
Business receipts [4] 1,919,347,689 2,408,174,933
Interest received [4, 6] 10,503,989 21,633,480
Total deductions [4] 1,919,454,218 2,440,403,373
Cost of goods sold [4] 1,538,128,634 1,869,766,621
Interest paid 25,645,855 38,217,998
Net income (less deficit) [4] 38,309,671 33,126,702
Net income [4] 49,426,500 51,434,500
Deficit [4] 11,116,829 18,307,798
Total income tax [7] 13,665,104 16,392,896
Regular and alternative tax [8] 13,515,653 16,130,885
Total income tax after credits 10,564,358 13,396,555
FINANCE, INSURANCE, AND REAL ESTATE [1]
Number of returns, total [2] 493,426 518,432
Number with net income [2] 273,853 285,273
Total assets [3] 4,022,206,073 7,029,452,681
Net worth [3] 530,541,317 1,161,968,009
Total receipts [4] 697,460,846 1,182,034,309
Business receipts [4] 256,892,475 501,993,840
Interest received [4, 6] 315,146,115 541,268,193
Total deductions [4] 652,637,787 1,104,572,202
Cost of goods sold [4] 129,644,330 237,577,803
Interest paid 219,167,684 363,009,417
Net income (less deficit) [4] 33,122,792 60,670,526
Net income [4] 46,040,390 90,546,934
Deficit [4] 12,917,599 29,876,408
Total income tax [7] 9,804,884 13,598,201
Regular and alternative tax [8] 9,680,755 13,369,981
Total income tax after credits 7,699,628 10,193,877
SERVICES [1]
Number of returns, total [2] 671,338 939,390
Number with net income [2] 408,716 529,337
Total assets [3] 178,163,737 330,982,941
Net worth [3] 52,865,513 89,852,365
Total receipts [4] 279,883,187 534,587,609
Business receipts [4] 266,088,619 497,980,990
Interest received [4, 6] 3,269,412 6,561,301
Total deductions [4] 271,792,974 528,685,613
Cost of goods sold [4] 129,352,692 176,070,808
Interest paid 8,033,612 15,027,259
Net income (less deficit) [4] 8,193,903 5,883,782
Net income [4] 13,246,601 21,124,460
Deficit [4] 5,052,698 15,240,678
Total income tax [7] 3,554,144 4,742,347
Regular and alternative tax [8] 3,497,265 4,621,875
Total income tax after credits 2,601,370 3,343,830
Industrial division and item 1990 1995
(3) (4)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns, total [2] 3,716,650 4,474,167
Number with net income [2] 1,910,670 2,455,492
Total assets [3] 18,190,057,609 26,013,689,001
Net worth [3] 4,738,917,553 8,131,941,003
Total receipts [4] 11,409,520,074 14,539,050,114
Business receipts [4] 9,860,441,633 12,785,797,708
Interest received [4, 6] 977,402,674 1,039,496,772
Total deductions [4] 11,032,574,630 13,821,277,581
Cost of goods sold [4] 6,610,769,883 8,206,073,365
Interest paid 825,372,164 744,764,676
Net income (less deficit) [4] 370,632,632 714,193,371
Net income [4] 552,526,789 880,653,345
Deficit [4] 181,894,157 166,459,975
Total income tax [7] 128,185,666 198,786,648
Regular and alternative tax [8] 119,434,430 193,564,219
Total income tax after credits 96,405,525 156,371,246
AGRICULTURE, FORESTRY, AND FISHING [1]
Number of returns, total [2] 126,423 147,527
Number with net income [2] 70,965 79,320
Total assets [3] 68,338,381 86,298,574
Net worth [3] 23,360,455 30,102,131
Total receipts [4] 88,101,065 107,581,973
Business receipts [4] 82,114,836 100,630,952
Interest received [4, 6] 681,127 640,032
Total deductions [4] 86,883,128 105,967,360
Cost of goods sold [4] 52,758,720 56,765,231
Interest paid 2,852,242 2,892,302
Net income (less deficit) [4] 1,156,269 1,604,481
Net income [4] 4,328,433 5,402,335
Deficit [4] 3,172,164 3,797,857
Total income tax [7] 589,866 661,579
Regular and alternative tax [8] 569,812 640,696
Total income tax after credits 554,818 611,090
MINING [1]
Number of returns, total [2] 39,674 35,123
Number with net income [2] 18,436 18,776
Total assets [3] 219,197,640 268,690,014
Net worth [3] 110,339,579 132,123,209
Total receipts [4] 111,444,457 126,760,491
Business receipts [4] 97,321,579 114,163,493
Interest received [4, 6] 3,849,674 2,985,957
Total deductions [4] 106,466,509 121,397,443
Cost of goods sold [4] 62,070,361 70,550,767
Interest paid 6,674,114 6,071,863
Net income (less deficit) [4] 5,302,223 5,530,975
Net income [4] 9,071,733 9,364,612
Deficit [4] 3,769,511 3,833,637
Total income tax [7] 2,223,977 2,119,370
Regular and alternative tax [8] 1,897,245 1,900,482
Total income tax after credits 1,348,333 1,171,880
CONSTRUCTION [1]
Number of returns, total [2] 406,874 449,882
Number with net income [2] 223,434 275,375
Total assets [3] 243,829,026 265,812,616
Net worth [3] 63,865,550 86,553,081
Total receipts [4] 534,654,044 637,090,195
Business receipts [4] 522,586,199 627,463,416
Interest received [4, 6] 3,621,561 2,068,327
Total deductions [4] 527,800,795 622,621,984
Cost of goods sold [4] 407,448,745 483,881,784
Interest paid 7,368,430 5,280,750
Net income (less deficit) [4] 6,824,608 14,458,024
Net income [4] 15,859,977 20,986,981
Deficit [4] 9,035,370 6,528,956
Total income tax [7] 2,092,196 2,462,222
Regular and alternative tax [8] 1,983,902 2,358,661
Total income tax after credits 1,906,537 2,281,997
MANUFACTURING [1]
Number of returns, total [2] 301,669 319,699
Number with net income [2] 167,509 185,590
Total assets [3] 3,921,323,756 4,941,072,530
Net worth [3] 1,392,233,318 1,739,529,985
Total receipts [4] 3,688,693,895 4,585,549,761
Business receipts [4] 3,434,141,360 4,290,704,760
Interest received [4, 6] 81,135,811 86,746,437
Total deductions [4] 3,545,121,842 4,354,564,077
Cost of goods sold [4] 2,377,226,499 2,932,256,224
Interest paid 151,214,835 145,509,470
Net income (less deficit) [4] 171,373,726 260,909,947
Net income [4] 212,936,099 297,458,397
Deficit [4] 41,562,373 36,548,450
Total income tax [7] 64,385,522 83,817,532
Regular and alternative tax [8] 60,664,655 81,476,502
Total income tax after credits 38,972,735 54,282,797
TRANSPORTATION AND PUBLIC UTILITIES [1]
Number of returns, total [2] 160,353 194,456
Number with net income [2] 81,418 107,285
Total assets [3] 1,522,045,738 1,903,213,778
Net worth [3] 508,667,821 633,131,635
Total receipts [4] 936,277,062 1,156,709,979
Business receipts [4] 874,111,070 1,086,623,231
Interest received [4, 6] 18,194,729 22,314,329
Total deductions [4] 900,960,832 1,084,676,405
Cost of goods sold [4] 405,924,209 405,708,040
Interest paid 59,190,735 61,601,762
Net income (less deficit) [4] 35,413,596 72,911,176
Net income [4] 51,490,850 87,557,007
Deficit [4] 16,077,254 14,645,831
Total income tax [7] 17,114,547 27,186,351
Regular and alternative tax [8] 15,228,031 26,305,839
Total income tax after credits 15,882,038 24,836,576
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 1,023,057 1,132,409
Number with net income [2] 527,128 626,022
Total assets [3] 1,447,296,828 1,919,717,823
Net worth [3] 354,827,439 533,870,160
Total receipts [4] 3,308,988,336 4,310,346,947
Business receipts [4] 3,216,861,660 4,206,376,331
Interest received [4, 6] 29,851,239 30,425,682
Total deductions [4] 3,279,066,687 4,247,560,773
Cost of goods sold [4] 2,482,483,270 3,255,845,728
Interest paid 63,914,431 59,945,319
Net income (less deficit) [4] 30,094,078 63,566,712
Net income [4] 65,383,876 97,018,112
Deficit [4] 35,289,798 33,451,401
Total income tax [7] 13,839,310 20,301,551
Regular and alternative tax [8] 13,324,360 20,030,374
Total income tax after credits 12,616,076 18,475,899
FINANCE, INSURANCE, AND REAL ESTATE [1]
Number of returns, total [2] 609,138 683,211
Number with net income [2] 269,667 317,410
Total assets [3] 10,193,295,357 15,677,286,629
Net worth [3] 2,142,041,011 4,668,579,685
Total receipts [4] 1,954,709,651 2,278,103,923
Business receipts [4] 900,908,453 1,094,870,564
Interest received [4, 6] 830,451,126 879,763,014
Total deductions [4] 1,809,867,575 1,985,795,615
Cost of goods sold [4] 526,244,728 614,755,680
Interest paid 506,921,011 433,479,978
Net income (less deficit) [4] 109,901,881 256,810,767
Net income [4] 158,458,842 295,423,415
Deficit [4] 48,556,962 38,612,648
Total income tax [7] 22,556,387 51,874,358
Regular and alternative tax [8] 20,709,720 50,691,121
Total income tax after credits 20,512,098 45,986,022
SERVICES [1]
Number of returns, total [2] 1,029,447 1,504,230
Number with net income [2] 546,268 843,922
Total assets [3] 572,842,266 950,737,457
Net worth [3] 143,154,346 307,630,801
Total receipts [4] 779,329,609 1,335,694,559
Business receipts [4] 726,041,364 1,263,790,767
Interest received [4, 6] 9,526,124 14,541,126
Total deductions [4] 769,035,909 1,297,475,364
Cost of goods sold [4] 290,965,307 385,562,425
Interest paid 27,188,190 29,967,579
Net income (less deficit) [4] 10,616,792 38,407,562
Net income [4] 34,850,560 67,389,184
Deficit [4] 24,233,768 28,981,622
Total income tax [7] 5,368,531 10,358,678
Regular and alternative tax [8] 5,041,377 10,155,538
Total income tax after credits 4,597,561 8,719,982
Industrial division and item 1996 1997
(5) (6)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns, total [2] 4,631,370 4,710,083
Number with net income [2] 2,588,424 2,647,474
Total assets [3] 28,642,263,127 33,029,652,126
Net worth [3] 9,495,226,103 11,353,013,694
Total receipts [4] 15,525,718,006 16,609,707,302
Business receipts [4] 13,659,470,309 14,460,928,695
Interest received [4, 6] 1,082,071,703 1,186,893,564
Total deductions [4] 14,728,089,018 15,704,242,236
Cost of goods sold [4] 8,707,100,240 9,114,245,646
Interest paid 770,885,334 866,474,183
Net income (less deficit) [4] 806,484,990 915,396,637
Net income [4] 986,782,683 1,117,825,239
Deficit [4] 180,297,692 202,428,602
Total income tax [7] 223,712,985 239,394,206
Regular and alternative tax [8] 219,756,610 235,325,362
Total income tax after credits 170,609,759 184,152,808
AGRICULTURE, FORESTRY, AND FISHING [1]
Number of returns, total [2] 158,963 163,114
Number with net income [2] 90,012 91,984
Total assets [3] 94,140,118 91,984,030
Net worth [3] 32,757,173 32,990,807
Total receipts [4] 119,737,058 117,387,555
Business receipts [4] 111,727,224 107,930,422
Interest received [4, 6] 759,958 601,918
Total deductions [4] 117,166,334 114,673,629
Cost of goods sold [4] 63,581,911 60,245,509
Interest paid 3,008,936 2,978,589
Net income (less deficit) [4] 2,614,131 2,673,835
Net income [4] 6,262,057 6,310,262
Deficit [4] 3,647,926 3,636,427
Total income tax [7] 764,345 659,642
Regular and alternative tax [8] 748,862 647,752
Total income tax after credits 659,975 599,306
MINING [1]
Number of returns, total [2] 35,799 32,996
Number with net income [2] 18,098 17,281
Total assets [3] 299,106,231 324,294,826
Net worth [3] 151,720,805 165,095,652
Total receipts [4] 141,278,092 150,318,265
Business receipts [4] 127,583,639 134,379,404
Interest received [4, 6] 3,096,278 3,708,511
Total deductions [4] 133,385,823 141,046,419
Cost of goods sold [4] 78,022,883 78,465,626
Interest paid 6,179,872 6,768,047
Net income (less deficit) [4] 8,152,607 9,728,562
Net income [4] 12,112,260 14,191,366
Deficit [4] 3,959,653 4,462,804
Total income tax [7] 2,525,467 3,141,128
Regular and alternative tax [8] 2,348,394 2,951,254
Total income tax after credits 1,350,678 2,016,107
CONSTRUCTION [1]
Number of returns, total [2] 471,230 487,783
Number with net income [2] 300,890 307,733
Total assets [3] 284,595,206 314,551,349
Net worth [3] 92,427,338 99,144,660
Total receipts [4] 710,467,223 779,014,473
Business receipts [4] 699,596,890 768,122,399
Interest received [4, 6] 2,089,412 2,079,884
Total deductions [4] 692,581,515 758,429,123
Cost of goods sold [4] 537,067,796 589,184,488
Interest paid 5,473,796 5,949,039
Net income (less deficit) [4] 17,878,460 20,522,439
Net income [4] 25,036,702 27,816,466
Deficit [4] 7,158,242 7,294,027
Total income tax [7] 2,958,069 2,953,440
Regular and alternative tax [8] 2,847,146 2,846,960
Total income tax after credits 2,667,923 2,817,956
MANUFACTURING [1]
Number of returns, total [2] 325,689 325,045
Number with net income [2] 191,254 195,038
Total assets [3] 5,425,184,573 5,966,306,398
Net worth [3] 1,966,848,773 2,110,695,629
Total receipts [4] 4,902,669,122 5,177,663,770
Business receipts [4] 4,567,209,064 4,794,291,330
Interest received [4, 6] 102,537,639 116,819,943
Total deductions [4] 4,652,960,523 4,910,704,056
Cost of goods sold [4] 3,125,013,437 3,241,577,938
Interest paid 156,862,195 175,064,011
Net income (less deficit) [4] 286,059,822 305,958,154
Net income [4] 325,291,340 352,453,829
Deficit [4] 39,231,518 46,495,675
Total income tax [7] 95,502,448 101,849,787
Regular and alternative tax [8] 93,646,267 100,318,010
Total income tax after credits 58,911,200 64,320,142
TRANSPORTATION AND PUBLIC UTILITIES [1]
Number of returns, total [2] 205,777 209,412
Number with net income [2] 111,811 110,657
Total assets [3] 2,069,453,023 2,219,019,293
Net worth [3] 714,120,889 762,083,589
Total receipts [4] 1,257,010,639 1,330,726,431
Business receipts [4] 1,183,959,691 1,247,593,251
Interest received [4, 6] 23,432,987 26,135,120
Total deductions [4] 1,182,369,290 1,260,911,843
Cost of goods sold [4] 453,455,420 482,982,473
Interest paid 64,006,991 69,385,093
Net income (less deficit) [4] 75,400,172 70,984,769
Net income [4] 93,129,707 95,097,536
Deficit [4] 17,729,536 24,112,767
Total income tax [7] 28,376,759 28,506,843
Regular and alternative tax [8] 27,775,587 27,790,676
Total income tax after credits 25,964,110 25,578,329
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 1,142,491 1,149,132
Number with net income [2] 652,504 656,288
Total assets [3] 2,016,232,163 1,947,931,949
Net worth [3] 568,677,377 613,532,103
Total receipts [4] 4,490,073,608 4,703,816,853
Business receipts [4] 4,383,103,174 4,588,802,594
Interest received [4, 6] 31,317,702 31,259,696
Total deductions [4] 4,418,321,110 4,624,196,186
Cost of goods sold [4] 3,378,472,096 3,523,438,346
Interest paid 61,708,013 65,839,595
Net income (less deficit) [4] 73,353,268 81,584,637
Net income [4] 107,999,874 117,042,233
Deficit [4] 34,646,606 35,457,596
Total income tax [7] 22,694,239 23,871,953
Regular and alternative tax [8] 22,435,178 23,550,018
Total income tax after credits 20,733,437 21,960,724
FINANCE, INSURANCE, AND REAL ESTATE [1]
Number of returns, total [2] 723,754 744,545
Number with net income [2] 341,136 344,625
Total assets [3] 17,360,053,164 20,905,619,903
Net worth [3] 5,605,211,611 7,155,654,580
Total receipts [4] 2,406,855,250 2,711,269,836
Business receipts [4] 1,176,179,679 1,282,307,615
Interest received [4, 6] 901,666,932 987,114,539
Total deductions [4] 2,076,613,597 2,304,339,835
Cost of goods sold [4] 632,948,266 661,222,720
Interest paid 439,762,655 501,112,985
Net income (less deficit) [4] 299,149,193 373,482,032
Net income [4] 337,822,090 413,000,341
Deficit [4] 38,672,897 39,518,308
Total income tax [7] 58,301,659 63,604,700
Regular and alternative tax [8] 57,556,938 62,650,267
Total income tax after credits 50,141,559 54,749,329
SERVICES [1]
Number of returns, total [2] 1,557,401 1,592,854
Number with net income [2] 881,427 921,533
Total assets [3] 1,092,310,137 1,259,381,543
Net worth [3] 363,120,124 413,665,895
Total receipts [4] 1,496,215,552 1,638,587,903
Business receipts [4] 1,408,716,487 1,536,597,024
Interest received [4, 6] 17,157,456 19,166,408
Total deductions [4] 1,453,204,496 1,589,010,688
Cost of goods sold [4] 437,521,006 476,468,909
Interest paid 33,871,749 39,371,150
Net income (less deficit) [4] 43,952,204 50,470,448
Net income [4] 79,102,121 91,879,768
Deficit [4] 35,149,916 41,409,320
Total income tax [7] 12,588,705 14,804,587
Regular and alternative tax [8] 12,397,017 14,568,298
Total income tax after credits 10,179,585 12,108,785
Table 14b.--Corporation Income Tax Returns: Selected Balance Sheet
Income Statement and Tax Items, by North American Industry
Classification System (NAICS) Industrial Sector, Income Years 1998-2000
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Industrial sector and item 1998 1999
(1) (2)
ALL INDUSTRIAL SECTORS [1]
Number of returns, total [2] 4,848,888 4,935,904
Number with net income [2] 2,760,814 2,812,175
Total assets [3] 37,347,352,986 41,464,152,854
Net worth [3] 13,108,275,236 15,362,860,996
Total receipts [4] 17,323,955,004 18,892,385,694
Business receipts [4,5] 15,010,264,802 16,313,971,385
Interest received [4,6] 1,276,768,885 1,353,552,485
Total deductions [4] 16,489,425,015 17,966,972,060
Cost of goods sold [4] 9,362,392,237 10,284,098,039
Interest paid 966,659,473 1,018,972,484
Net income (less deficit) [4] 838,223,591 928,955,528
Net income [4] 1,091,150,050 1,229,295,911
Deficit [4] 252,926,459 300,340,383
Total income tax [7] 231,399,671 241,987,588
Regular and alternative tax [8] 228,021,519 238,722,344
Total income tax after credits 181,603,235 193,027,641
AGRICULTURE, FORESTRY, HUNTING AND FISHING [1]
Number of returns, total [2] 135,107 141,678
Number with net income [2] 71,439 73,861
Total assets [3] 96,299,993 102,896,414
Net worth [3] 36,418,247 37,991,103
Total receipts [4] 110,588,698 115,897,645
Business receipts [4] 100,398,430 104,645,084
Interest received [4,6] 627,434 677,020
Total deductions [4] 110,125,234 114,521,646
Cost of goods sold [4] 56,835,616 58,439,010
Interest paid 3,117,877 3,460,472
Net income (less deficit) [4] 529,117 1,388,996
Net income [4] 5,485,926 5,938,589
Deficit [4] 4,956,809 4,549,592
Total income tax [7] 620,915 602,018
Regular and alternative tax [8] 610,268 592,430
Total income tax after credits 547,830 544,293
MINING [1]
Number of returns, total [2] 31,467 30,849
Number with net income [2] 16,045 15,291
Total assets [3] 344,842,939 358,374,736
Net worth [3] 170,579,986 178,084,613
Total receipts [4] 131,071,579 124,847,341
Business receipts [4] 116,905,970 109,685,715
Interest received [4,6] 3,873,591 4,710,874
Total deductions [4] 130,388,596 125,494,571
Cost of goods sold [4] 66,380,586 63,289,692
Interest paid 7,911,568 9,008,339
Net income (less deficit) [4] 1,091,102 -134,901
Net income [4] 8,826,382 8,519,139
Deficit [4] 7,735,280 8,654,040
Total income tax [7] 2,116,331 1,770,981
Regular and alternative tax [8] 1,987,944 1,615,297
Total income tax after credits 1,386,843 1,064,375
UTILITIES [1]
Number of returns, total [2] 8,067 7,044
Number with net income [2] 4,556 4,620
Total assets [3] 1,034,143,980 1,171,606,471
Net worth [3] 345,181,633 374,868,607
Total receipts [4] 475,839,324 516,184,353
Business receipts [4] 450,830,225 478,836,511
Interest received [4,6] 7,797,767 9,222,895
Total deductions [4] 445,297,488 477,659,203
Cost of goods sold [4] 276,406,488 301,858,130
Interest paid 28,451,377 30,445,753
Net income (less deficit) [4] 31,509,342 39,017,164
Net income [4] 37,950,376 42,332,613
Deficit [4] 6,441,034 3,315,449
Total income tax [7] 12,854,663 14,087,853
Regular and alternative tax [8] 12,763,441 13,916,825
Total income tax after credits 11,257,259 12,912,267
CONSTRUCTION [1]
Number of returns, total [2] 551,935 580,302
Number with net income [2] 350,586 374,809
Total assets [3] 415,679,597 463,072,728
Net worth [3] 124,212,135 139,215,432
Total receipts [4] 875,357,103 990,661,562
Business receipts [4] 859,139,558 973,521,174
Interest received [4,6] 2,858,133 3,050,095
Total deductions [4] 846,846,638 957,850,706
Cost of goods sold [4] 646,521,716 734,146,024
Interest paid 8,234,453 8,717,303
Net income (less deficit) [4] 28,385,998 32,654,317
Net income [4] 37,355,248 42,285,794
Deficit [4] 8,969,250 9,631,477
Total income tax [7] 3,848,773 4,375,585
Regular and alternative tax [8] 3,720,221 4,280,010
Total income tax after credits 3,671,600 4,142,447
MANUFACTURING [1]
Number of returns, total [2] 309,912 297,714
Number with net income [2] 187,502 184,923
Total assets [3] 6,407,878,676 6,812,198,288
Net worth [3] 2,176,868,544 2,347,201,417
Total receipts [4] 4,967,763,340 5,207,025,164
Business receipts [4] 4,591,071,027 4,801,823,220
Interest received [4,6] 110,421,209 113,423,902
Total deductions [4] 4,758,096,862 4,996,507,899
Cost of goods sold [4] 3,128,946,941 3,278,506,854
Interest paid 172,772,207 184,827,327
Net income (less deficit) [4] 246,022,462 247,281,612
Net income [4] 300,629,903 311,008,480
Deficit [4] 54,607,441 63,726,868
Total income tax [7] 85,160,606 87,650,593
Regular and alternative tax [8] 84,044,758 86,663,477
Total income tax after credits 51,859,394 56,836,653
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 956,803 948,371
Number with net income [2] 562,107 567,059
Total assets [3] 1,955,833,869 2,136,070,543
Net worth [3] 630,317,171 697,058,437
Total receipts [4] 4,626,956,885 4,913,443,742
Business receipts [4] 4,516,670,915 4,789,438,632
Interest received [4,6] 23,303,872 25,791,809
Total deductions [4] 4,541,306,580 4,823,250,170
Cost of goods sold [4] 3,500,642,975 3,713,954,583
Interest paid 56,868,644 59,036,213
Net income (less deficit) [4] 86,950,940 91,938,690
Net income [4] 119,780,848 133,647,997
Deficit [4] 32,829,908 41,709,307
Total income tax [7] 25,333,188 27,897,471
Regular and alternative tax [8] 25,050,231 27,586,344
Total income tax after credits 23,554,179 25,958,590
TRANSPORATION AND WAREHOUSING [1]
Number of returns, total [2] 159,646 160,195
Number with net income [2] 94,327 85,618
Total assets [3] 460,299,605 495,262,107
Net worth [3] 157,718,753 168,809,002
Total receipts [4] 488,074,225 506,307,909
Business receipts [4] 469,626,605 485,223,550
Interest received [4,6] 5,211,712 4,952,614
Total deductions [4] 472,624,631 496,110,964
Cost of goods sold [4] 145,243,592 144,954,534
Interest paid 12,890,808 14,114,833
Net income (less deficit) [4] 15,813,288 10,441,695
Net income [4] 21,950,223 18,783,289
Deficit [4] 6,136,935 8,341,594
Total income tax [7] 5,220,126 4,556,134
Regular and alternative tax [8] 4,974,510 4,442,795
Total income tax after credits 4,465,857 3,944,800
INFORMATION [1]
Number of returns, total [2] 100,977 107,628
Number with net income [2] 46,604 50,591
Total assets [3] 1,657,751,562 2,321,203,242
Net worth [3] 630,069,085 967,927,509
Total receipts [4] 759,064,134 889,706,510
Business receipts [4] 667,610,273 760,824,421
Interest received [4,6] 26,513,904 31,706,595
Total deductions [4] 728,192,854 851,795,719
Cost of goods sold [4] 184,295,336 202,700,271
Interest paid 52,171,340 61,139,001
Net income (less deficit) [4] 32,662,060 39,705,442
Net income [4] 68,476,679 94,470,726
Deficit [4] 35,814,619 54,765,284
Total income tax [7] 20,501,328 25,266,589
Regular and alternative tax [8] 20,274,203 25,200,587
Total income tax after credits 18,441,025 23,070,009
FINANCE AND INSURANCE [1]
Number of returns, total [2] 218,193 217,780
Number with net income [2] 139,109 134,024
Total assets [3] 17,305,086,833 19,824,587,927
Net worth [3] 7,518,173,882 8,940,180,581
Total receipts [4] 2,357,691,805 3,008,131,381
Business receipts [4,5] 1,285,017,559 1,740,167,487
Interest received [4,6] 720,794,899 811,320,049
Total deductions [4] 2,037,238,331 2,610,951,725
Cost of goods sold [4] 744,162,763 1,162,852,049
Interest paid 344,911,753 392,893,417
Net income (less deficit) [4] 285,178,258 360,667,738
Net income [4] 317,490,397 393,580,700
Deficit [4] 32,312,139 32,912,962
Total income tax [7] 40,155,581 40,300,522
Regular and alternative tax [8] 39,623,438 39,435,856
Total income tax after credits 35,826,969 33,861,687
REAL ESTATE AND RENTAL AND LEASING [1]
Number of returns, total [2] 521,917 521,447
Number with net income [2] 212,436 207,998
Total assets [3] 496,174,007 555,038,279
Net worth [3] 138,405,897 148,473,459
Total receipts [4] 205,765,416 215,874,696
Business receipts [4,5] 175,701,248 185,450,183
Interest received [4,6] 6,601,541 6,782,681
Total deductions [4] 196,769,688 209,273,861
Cost of goods sold [4] 44,622,040 44,747,394
Interest paid 15,839,359 16,981,007
Net income (less deficit) [4] 8,872,883 6,486,094
Net income [4] 19,183,985 17,966,220
Deficit [4] 10,311,103 11,480,126
Total income tax [7] 2,789,218 2,530,093
Regular and alternative tax [8] 2,615,409 2,377,866
Total income tax after credits 2,664,089 2,395,153
PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES [1]
Number of returns, total [2] 623,784 657,153
Number with net income [2] 384,536 409,951
Total assets [3] 299,636,432 373,290,013
Net worth [3] 110,823,199 139,391,301
Total receipts [4] 563,742,939 604,083,026
Business receipts [4] 540,924,209 576,276,292
Interest received [4,6] 3,875,671 4,427,474
Total deductions [4] 545,623,562 591,035,814
Cost of goods sold [4] 185,899,820 183,976,411
Interest paid 6,192,565 7,612,211
Net income (less deficit) [4] 18,168,687 13,263,788
Net income [4] 36,794,790 39,516,735
Deficit [4] 18,628,103 26,252,968
Total income tax [7] 4,892,809 4,784,997
Regular and alternative tax [8] 4,848,521 4,735,208
Total income tax after credits 4,277,504 4,088,564
MANAGEMENT OF COMPANIES (HOLDING COMPANIES) [1]
Number of returns, total [2] 30,931 43,246
Number with net income [2] 14,278 17,304
Total assets [3] 6,036,081,553 5,936,042,852
Net worth [3] 794,827,208 937,394,942
Total receipts [4] 550,818,360 518,531,619
Business receipts [4] 90,497,966 91,583,476
Interest received [4,6] 354,245,184 327,262,346
Total deductions [4] 491,555,673 457,651,453
Cost of goods sold [4] 4,093,481 1,341,171
Interest paid 227,006,009 198,179,812
Net income (less deficit) [4] 56,727,056 58,098,072
Net income [4] 61,617,002 63,362,066
Deficit [4] 4,889,946 5,263,994
Total income tax [7] 19,773,001 20,151,630
Regular and alternative tax [8] 19,528,114 20,060,393
Total income tax after credits 16,604,036 17,557,723
ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT
AND REMEDIATION SERVICES [1]
Number of returns, total [2] 200,449 205,011
Number with net income [2] 122,276 120,197
Total assets [3] 188,316,699 203,660,243
Net worth [3] 68,348,928 63,853,465
Total receipts [4] 277,178,204 296,911,229
Business receipts [4] 263,655,627 283,700,509
Interest received [4,6] 3,181,418 2,466,255
Total deductions [4] 270,127,054 290,332,899
Cost of goods sold [4] 124,986,629 132,743,416
Interest paid 5,863,680 6,037,846
Net income (less deficit) [4] 7,311,477 7,193,907
Net income [4] 12,520,454 12,185,525
Deficit [4] 5,208,977 4,991,618
Total income tax [7] 2,060,959 1,759,550
Regular and alternative tax [8] 2,030,934 1,724,934
Total income tax after credits 1,768,254 1,345,004
EDUCATIONAL SERVICES [1]
Number of returns, total [2] 36,959 35,196
Number with net income [2] 24,011 22,139
Total assets [3] 12,015,998 13,290,030
Net worth [3] 4,711,049 4,890,418
Total receipts [4] 25,845,444 23,083,618
Business receipts [4] 23,196,929 20,532,679
Interest received [4,6] 93,441 108,347
Total deductions [4] 25,001,911 22,520,730
Cost of goods sold [4] 5,567,853 4,264,602
Interest paid 247,281 288,455
Net income (less deficit) [4] 841,910 559,735
Net income [4] 1,363,597 1,303,279
Deficit [4] 521,687 743,543
Total income tax [7] 172,739 176,634
Regular and alternative tax [8] 170,401 175,768
Total income tax after credits 160,680 169,169
HEALTH CARE AND SOCIAL ASSISTANCE [1]
Number of returns, total [2] 307,258 303,499
Number with net income [2] 178,952 179,919
Total assets [3] 217,705,783 216,011,347
Net worth [3] 70,205,539 65,619,372
Total receipts [4] 372,531,571 385,912,697
Business receipts [4] 357,156,938 371,442,071
Interest received [4,6] 1,786,297 1,808,445
Total deductions [4] 368,324,288 380,770,874
Cost of goods sold [4] 45,407,694 46,030,202
Interest paid 7,379,882 7,731,279
Net income (less deficit) [4] 4,133,910 5,076,755
Net income [4] 13,914,520 15,190,047
Deficit [4] 9,780,610 10,113,292
Total income tax [7] 1,769,004 1,779,862
Regular and alternative tax [8] 1,751,998 1,762,161
Total income tax after credits 1,732,053 1,726,157
ARTS, ENTERTAINMENT, AND RECREATION [1]
Number of returns, total [2] 92,966 93,922
Number with net income [2] 45,831 44,376
Total assets [3] 73,334,657 81,870,705
Net worth [3] 18,208,673 22,987,987
Total receipts [4] 67,273,020 76,849,223
Business receipts [4] 60,387,702 70,756,712
Interest received [4,6] 1,016,055 1,001,877
Total deductions [4] 65,413,634 76,004,686
Cost of goods sold [4] 13,913,998 15,558,840
Interest paid 2,859,173 3,153,120
Net income (less deficit) [4] 1,864,448 821,493
Net income [4] 5,242,957 4,931,288
Deficit [4] 3,378,510 4,109,794
Total income tax [7] 613,745 498,551
Regular and alternative tax [8] 588,320 452,837
Total income tax after credits 535,853 452,800
ACCOMMODATION, FOOD SERVICES, AND DRINKING PLACES [1]
Number of returns, total [2] 245,334 252,113
Number with net income [2] 118,510 122,757
Total assets [3] 257,795,912 307,607,229
Net worth [3] 82,797,524 97,933,991
Total receipts [4] 317,528,271 342,083,590
Business receipts [4] 295,686,536 318,528,271
Interest received [4,6] 3,649,732 3,924,941
Total deductions [4] 309,897,224 332,848,457
Cost of goods sold [4] 126,010,805 131,317,833
Interest paid 11,177,826 12,290,148
Net income (less deficit) [4] 7,895,034 10,066,516
Net income [4] 15,097,570 16,629,585
Deficit [4] 7,202,537 6,663,069
Total income tax [7] 2,679,119 3,128,707
Regular and alternative tax [8] 2,608,377 3,036,759
Total income tax after credits 2,051,177 2,315,528
OTHER SERVICES [1]
Number of returns, total [2] 300,313 305,725
Number with net income [2] 180,851 183,395
Total assets [3] 87,416,961 90,106,610
Net worth [3] 30,679,258 30,783,792
Total receipts [4] 148,369,892 151,673,528
Business receipts [4] 143,395,451 146,498,454
Interest received [4,6] 928,360 907,132
Total deductions [4] 143,776,511 147,324,436
Cost of goods sold [4] 60,956,443 61,680,640
Interest paid 2,731,937 2,844,964
Net income (less deficit) [4] 4,591,932 4,317,819
Net income [4] 7,237,035 7,191,706
Deficit [4] 2,645,103 2,873,886
Total income tax [7] 824,431 665,085
Regular and alternative tax [8] 817,298 658,064
Total income tax after credits 785,591 837,889
Industrial sector and item 2000
(3)
ALL INDUSTRIAL SECTORS [1]
Number of returns, total [2] 5,045,274
Number with net income [2] 2,819,153
Total assets [3] 47,026,871,874
Net worth [3] 17,348,650,369
Total receipts [4] 20,605,808,071
Business receipts [4,5] 17,636,551,349
Interest received [4,6] 1,628,041,441
Total deductions [4] 19,691,591,726
Cost of goods sold [4] 11,135,287,909
Interest paid 1,271,678,744
Net income (less deficit) [4] 927,525,517
Net income [4] 1,336,619,605
Deficit [4] 409,094,088
Total income tax [7] 266,281,801
Regular and alternative tax [8] 262,232,738
Total income tax after credits 204,043,788
AGRICULTURE, FORESTRY, HUNTING AND FISHING [1]
Number of returns, total [2] 140,851
Number with net income [2] 79,678
Total assets [3] 105,715,035
Net worth [3] 38,692,638
Total receipts [4] 117,135,698
Business receipts [4] 106,085,760
Interest received [4,6] 622,013
Total deductions [4] 115,914,854
Cost of goods sold [4] 59,844,373
Interest paid 3,580,884
Net income (less deficit) [4] 1,220,273
Net income [4] 6,135,371
Deficit [4] 4,915,098
Total income tax [7] 563,797
Regular and alternative tax [8] 553,484
Total income tax after credits 553,231
MINING [1]
Number of returns, total [2] 32,578
Number with net income [2] 18,430
Total assets [3] 410,747,979
Net worth [3] 198,479,943
Total receipts [4] 158,618,629
Business receipts [4] 140,917,053
Interest received [4,6] 4,926,125
Total deductions [4] 149,060,709
Cost of goods sold [4] 75,033,998
Interest paid 10,125,194
Net income (less deficit) [4] 10,355,698
Net income [4] 15,616,089
Deficit [4] 5,260,391
Total income tax [7] 3,231,554
Regular and alternative tax [8] 3,091,343
Total income tax after credits 2,050,087
UTILITIES [1]
Number of returns, total [2] 7,968
Number with net income [2] 4,276
Total assets [3] 1,556,911,256
Net worth [3] 382,030,374
Total receipts [4] 756,808,494
Business receipts [4] 707,815,083
Interest received [4,6] 12,932,306
Total deductions [4] 728,553,279
Cost of goods sold [4] 517,574,723
Interest paid 39,224,772
Net income (less deficit) [4] 29,169,974
Net income [4] 35,279,980
Deficit [4] 6,110,006
Total income tax [7] 10,617,977
Regular and alternative tax [8] 10,420,441
Total income tax after credits 9,383,513
CONSTRUCTION [1]
Number of returns, total [2] 597,902
Number with net income [2] 373,746
Total assets [3] 504,719,698
Net worth [3] 149,948,101
Total receipts [4] 1,051,896,139
Business receipts [4] 1,034,087,166
Interest received [4,6] 3,466,222
Total deductions [4] 1,019,743,542
Cost of goods sold [4] 776,692,461
Interest paid 10,202,001
Net income (less deficit) [4] 32,067,010
Net income [4] 43,775,887
Deficit [4] 11,708,877
Total income tax [7] 4,460,645
Regular and alternative tax [8] 4,373,768
Total income tax after credits 4,308,656
MANUFACTURING [1]
Number of returns, total [2] 288,506
Number with net income [2] 168,580
Total assets [3] 7,830,525,859
Net worth [3] 2,919,128,199
Total receipts [4] 5,741,290,322
Business receipts [4] 5,259,173,394
Interest received [4,6] 136,081,123
Total deductions [4] 5,514,263,661
Cost of goods sold [4] 3,646,003,664
Interest paid 216,950,701
Net income (less deficit) [4] 271,917,037
Net income [4] 355,433,559
Deficit [4] 83,516,521
Total income tax [7] 102,107,461
Regular and alternative tax [8] 100,717,097
Total income tax after credits 62,146,298
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 959,575
Number with net income [2] 547,118
Total assets [3] 2,307,635,980
Net worth [3] 752,937,787
Total receipts [4] 5,397,024,981
Business receipts [4] 5,267,581,834
Interest received [4,6] 27,158,306
Total deductions [4] 5,314,154,542
Cost of goods sold [4] 4,116,888,584
Interest paid 68,090,598
Net income (less deficit) [4] 85,176,192
Net income [4] 139,241,630
Deficit [4] 54,065,438
Total income tax [7] 29,752,161
Regular and alternative tax [8] 29,389,721
Total income tax after credits 27,782,180
TRANSPORATION AND WAREHOUSING [1]
Number of returns, total [2] 160,437
Number with net income [2] 84,271
Total assets [3] 531,565,047
Net worth [3] 166,587,366
Total receipts [4] 527,167,358
Business receipts [4] 505,713,781
Interest received [4,6] 5,821,233
Total deductions [4] 519,789,746
Cost of goods sold [4] 162,300,008
Interest paid 15,623,451
Net income (less deficit) [4] 7,913,968
Net income [4] 19,125,558
Deficit [4] 11,211,590
Total income tax [7] 4,328,980
Regular and alternative tax [8] 4,238,681
Total income tax after credits 3,745,610
INFORMATION [1]
Number of returns, total [2] 118,073
Number with net income [2] 51,357
Total assets [3] 3,034,923,999
Net worth [3] 1,343,743,493
Total receipts [4] 967,190,036
Business receipts [4] 817,186,647
Interest received [4,6] 40,293,352
Total deductions [4] 963,202,354
Cost of goods sold [4] 220,902,262
Interest paid 73,850,231
Net income (less deficit) [4] 5,888,634
Net income [4] 92,587,270
Deficit [4] 86,698,635
Total income tax [7] 25,616,216
Regular and alternative tax [8] 24,990,024
Total income tax after credits 21,997,317
FINANCE AND INSURANCE [1]
Number of returns, total [2] 221,394
Number with net income [2] 140,245
Total assets [3] 20,812,549,796
Net worth [3] 9,508,950,313
Total receipts [4] 2,915,539,562
Business receipts [4,5] 1,525,629,096
Interest received [4,6] 936,422,920
Total deductions [4] 2,499,971,633
Cost of goods sold [4] 875,995,480
Interest paid 474,253,886
Net income (less deficit) [4] 379,017,708
Net income [4] 422,936,185
Deficit [4] 43,918,477
Total income tax [7] 43,609,913
Regular and alternative tax [8] 42,763,433
Total income tax after credits 36,939,212
REAL ESTATE AND RENTAL AND LEASING [1]
Number of returns, total [2] 532,426
Number with net income [2] 212,683
Total assets [3] 562,512,765
Net worth [3] 155,887,764
Total receipts [4] 235,179,818
Business receipts [4,5] 204,519,672
Interest received [4,6] 5,525,181
Total deductions [4] 228,930,442
Cost of goods sold [4] 50,813,666
Interest paid 18,199,502
Net income (less deficit) [4] 6,137,855
Net income [4] 19,286,447
Deficit [4] 13,148,592
Total income tax [7] 2,454,250
Regular and alternative tax [8] 2,376,474
Total income tax after credits 2,347,572
PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES [1]
Number of returns, total [2] 689,412
Number with net income [2] 409,706
Total assets [3] 499,987,766
Net worth [3] 213,025,814
Total receipts [4] 658,747,358
Business receipts [4] 623,368,137
Interest received [4,6] 7,621,540
Total deductions [4] 666,570,144
Cost of goods sold [4] 202,015,796
Interest paid 10,317,850
Net income (less deficit) [4] -7,551,100
Net income [4] 42,508,155
Deficit [4] 50,059,255
Total income tax [7] 4,910,603
Regular and alternative tax [8] 4,879,740
Total income tax after credits 4,394,637
MANAGEMENT OF COMPANIES (HOLDING COMPANIES) [1]
Number of returns, total [2] 47,542
Number with net income [2] 20,979
Total assets [3] 7,917,530,297
Net worth [3] 1,237,344,020
Total receipts [4] 693,453,386
Business receipts [4] 127,242,280
Interest received [4,6] 435,503,757
Total deductions [4] 613,412,225
Cost of goods sold [4] 7,403,101
Interest paid 293,846,786
Net income (less deficit) [4] 78,208,116
Net income [4] 83,529,280
Deficit [4] 5,321,164
Total income tax [7] 26,800,031
Regular and alternative tax [8] 26,708,372
Total income tax after credits 21,745,792
ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT
AND REMEDIATION SERVICES [1]
Number of returns, total [2] 211,993
Number with net income [2] 128,738
Total assets [3] 21,889,416
Net worth [3] 61,423,215
Total receipts [4] 325,399,872
Business receipts [4] 313,932,798
Interest received [4,6] 2,281,559
Total deductions [4] 321,181,269
Cost of goods sold [4] 138,959,356
Interest paid 7,500,383
Net income (less deficit) [4] 4,337,453
Net income [4] 12,211,170
Deficit [4] 7,873,717
Total income tax [7] 1,544,394
Regular and alternative tax [8] 1,530,854
Total income tax after credits 1,278,157
EDUCATIONAL SERVICES [1]
Number of returns, total [2] 36,756
Number with net income [2] 23,516
Total assets [3] 15,347,835
Net worth [3] 5,899,320
Total receipts [4] 25,236,070
Business receipts [4] 22,021,416
Interest received [4,6] 159,191
Total deductions [4] 24,488,516
Cost of goods sold [4] 4,195,289
Interest paid 346,595
Net income (less deficit) [4] 743,338
Net income [4] 1,758,495
Deficit [4] 1,015,157
Total income tax [7] 297,442
Regular and alternative tax [8] 296,332
Total income tax after credits 287,334
HEALTH CARE AND SOCIAL ASSISTANCE [1]
Number of returns, total [2] 306,352
Number with net income [2] 188,153
Total assets [3] 220,349,973
Net worth [3] 64,661,550
Total receipts [4] 417,490,766
Business receipts [4] 403,580,914
Interest received [4,6] 2,067,809
Total deductions [4] 409,842,606
Cost of goods sold [4] 53,847,300
Interest paid 8,324,621
Net income (less deficit) [4] 7,649,931
Net income [4] 17,011,710
Deficit [4] 9,361,779
Total income tax [7] 1,663,812
Regular and alternative tax [8] 1,651,580
Total income tax after credits 1,559,356
ARTS, ENTERTAINMENT, AND RECREATION [1]
Number of returns, total [2] 97,866
Number with net income [2] 44,318
Total assets [3] 75,631,069
Net worth [3] 19,953,303
Total receipts [4] 70,085,901
Business receipts [4] 64,157,666
Interest received [4,6] 1,067,454
Total deductions [4] 69,649,259
Cost of goods sold [4] 14,012,402
Interest paid 3,133,918
Net income (less deficit) [4] 413,339
Net income [4] 5,038,654
Deficit [4] 4,625,314
Total income tax [7] 508,011
Regular and alternative tax [8] 494,747
Total income tax after credits 447,722
ACCOMMODATION, FOOD SERVICES, AND DRINKING PLACES [1]
Number of returns, total [2] 257,525
Number with net income [2] 134,231
Total assets [3] 326,257,810
Net worth [3] 99,048,857
Total receipts [4] 375,040,371
Business receipts [4] 346,989,626
Interest received [4,6] 4,529,172
Total deductions [4] 364,913,806
Cost of goods sold [4] 143,111,384
Interest paid 14,325,258
Net income (less deficit) [4] 10,316,662
Net income [4] 17,113,147
Deficit [4] 6,796,485
Total income tax [7] 3,104,821
Regular and alternative tax [8] 3,049,904
Total income tax after credits 2,390,708
OTHER SERVICES [1]
Number of returns, total [2] 316,138
Number with net income [2] 182,268
Total assets [3] 93,844,830
Net worth [3] 30,704,809
Total receipts [4] 170,060,184
Business receipts [4] 164,175,721
Interest received [4,6] 1,561,266
Total deductions [4] 165,502,185
Cost of goods sold [4] 68,810,776
Interest paid 3,748,882
Net income (less deficit) [4] 4,547,256
Net income [4] 7,811,408
Deficit [4] 3,264,152
Total income tax [7] 697,705
Regular and alternative tax [8] 694,957
Total income tax after credits 674,380
See notes at end of this section.
Table 15.--Corporation Profits Before Taxes per National Income and
Product Accounts (NIPA) and per SOI, and Income Subject to Tax per SOI,
Income Years 1960-2001
[All figures are estimates--money amounts are in thousands of dollars]
Profits Net income Income
Income before taxes (less deficit) subject
year (per NIPA) [1] (per SOI) [2] to tax (per SOI) [2,3]
(1) (2) (3)
1960 51.5 43.5 47.2
1961 51.5 45.9 47.9
1962 56.9 49.6 51.7
1963 61.9 54.3 54.3
1964 68.9 61.6 60.4
1965 80.0 73.9 70.8
1966 86.5 80.5 77.1
1967 83.3 78.2 74.8
1968 92.2 86.0 81.4
1969 91.1 80.2 81.2
1970 80.6 65.9 72.4
1971 92.4 79.7 83.2
1972 107.3 96.8 95.1
1973 134.2 120.4 115.5
1974 146.8 148.2 144.0
1975 144.8 142.6 146.6
1976 178.6 185.4 183.5
1977 209.0 219.2 212.5
1978 266.9 246.9 239.6
1979 270.1 284.6 279.4
1980 251.4 239.0 246.6
1981 240.9 213.6 241.5
1982 195.5 154.3 205.2
1983 231.4 188.3 218.7
1984 266.0 232.9 257.1
1985 255.2 240.1 266.1
1986 243.4 269.5 276.2
1987 314.6 328.2 311.8
1988 381.9 413.0 383.2
1989 376.7 389.0 371.1
1990 401.5 370.6 366.4
1991 416.1 344.9 350.0
1992 451.6 402.0 377.9
1993 510.4 498.2 436.8
1994 573.4 577.3 494.0
1995 668.5 714.2 564.7
1996 726.3 806.5 639.8
1997 792.4 915.4 683.8
1998 721.1 838.2 663.4
1999 762.1 929.0 693.7
2000 782.3 927.5 760.4
2001 670.2 n.a. n.a.
See notes at end of this section.
Table 16.--Nonprofit Charitable Organization and Domestic Private
Foundation Information Returns, and Tax-Exempt Organization Business
Income Tax Returns: Selected Financial Data for Specified Income
Years, 1985-1999
Item 1985 1990
(1) (2)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 106,449 141,757
Total assets, book value [2] 423,544 697,315
Total liabilities [2] 186,390 321,984
Total fund balance or net worth [2] 237,155 375,331
Total revenue 268,390 435,567
Program service revenue [3] 167,893 306,899
Contributions, gifts, and grants 55,771 85,332
Membership dues and assessments 3,751 5,016
Other 40,975 38,320
Total expenses 244,214 409,447
Excess of revenue over expenses (net) 24,175 26,120
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 31,171 40,105
Nonoperating foundations [4] 28,599 36,880
Operating foundations [4] 2,571 3,226
Total assets, book value [2) 71,394 122,412
Total assets, fair market value [2) 94,996 150,997
Investments in securities [2) 73,294 114,969
Total revenue 16,193 19,006
Total expenses 7,141 11,285
Contributions, gifts, and grants paid 5,171 8,560
Excess of revenue over expenses (net) 9,053 7,721
Net investment income [5] 9,995 11,931
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total n.a. 31,091
With net income (taxable profit) n.a. 14,557
Without net income (taxable profit) n.a. 16,534
Gross unrelated business income [7] n.a. 3,511
Total deductions [7,8,9] n.a. 3,513 (r)
Unrelated business taxable income
(less deficit) [8] n.a. -2 (r)
Unrelated business taxable income n.a. 389
Deficit [8] n.a. 391 (r)
Unrelated business income tax n.a. 99
Total tax [10] n.a. 99
Item 1995 1997
(3) (4)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 180,931 198,957
Total assets, book value [2] 1,143,079 1,438,977
Total liabilities [2] 512,383 624,978
Total fund balance or net worth [2] 630,696 813,998
Total revenue 663,371 754,616
Program service revenue [3] 443,052 486,407
Contributions, gifts, and grants 127,743 146,171
Membership dues and assessments 6,148 6,623
Other 86,428 115,215
Total expenses 604,645 677,143
Excess of revenue over expenses (net) 58,725 77,473
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 47,917 55,113
Nonoperating foundations [4] 43,966 50,541
Operating foundations [4] 3,951 4,572
Total assets, book value [2] 195,570 280,920
Total assets, fair market value [2] 242,917 342,689
Investments in securities [2] 190,739 272,412
Total revenue 30,814 55,460
Total expenses 17,189 22,414
Contributions, gifts, and grants paid 12,256 16,421
Excess of revenue over expenses (net) 13,626 33,046
Net investment income [5] 20,355 34,801
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total 36,394 39,302
With net income (taxable profit) 18,157 20,827
Without net income (taxable profit) 18,237 18,475
Gross unrelated business income [7] 6,280 7,809
Total deductions [7,8,9] 5,787 (r) 6,903 (r)
Unrelated business taxable income
(less deficit) [8] 493 (r) 905 (r)
Unrelated business taxable income 893 1,375
Deficit [8] 400 (r) 469 (r)
Unrelated business income tax 277 418
Total tax [10] 277 423
Item 1998 1999
(5) (6)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 207,272 211,615
Total assets, book value [2] 1,351,541 1,453,675
Total liabilities [2] 459,188 481,444
Total fund balance or net worth [2] 892,353 972,232
Total revenue 752,044 800,676
Program service revenue [3] 502,832 518,111
Contributions, gifts, and grants 161,751 174,992
Membership dues and assessments 6,952 6,331
Other 80,508 101,242
Total expenses 684,566 714,487
Excess of revenue over expenses (net) 67,478 86,189
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 56,658 62,694
Nonoperating foundations [4] 52,460 58,840
Operating foundations [4] 4,198 3,854
Total assets, book value [2] 325,672 384,565
Total assets, fair market value [2] 397,084 466,863
Investments in securities [2] 317,900 363,442
Total revenue 59,735 63,286
Total expenses 25,902 33,876
Contributions, gifts, and grants paid 19,394 22,763
Excess of revenue over expenses (net) 33,833 49,410
Net investment income [5] 39,313 57,142
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total 46,208 42,151
With net income (taxable profit) 24,332 20,718
Without net income (taxable profit) 21,876 21,433
Gross unrelated business income [7] 7,585 7,722
Total deductions [7,8,9] 6,484 (r) 6,835
Unrelated business taxable income
(less deficit) [8] 1,100 (r) 887
Unrelated business taxable income 1,670 1,485
Deficit [8] 569 (r) 598
Unrelated business income tax 506 423
Total tax [10] 464 422
See notes at end of this section.
Table 17.--Estate Tax Returns as a Percentage of Adult Deaths, Selected
Years of Death, 1934-1999
[Money amounts are in thousand of dollars [1]]
Taxable estate tax returns [4, 5]
Total
Percent- gross
Selected Total age of estate at Estate
year of adult adult date of tax after
death [2] deaths [3] Number deaths death credits
(1) (2) (3) (4) (5)
1934 983,970 8,655 0.88 2,197,941 153,763
1935 1,172,245 9,137 0.78 2,084,269 195,301
1936 1,257,290 12,010 0.96 2,561,906 305,784
1937 1,237,585 13,220 1.07 2,844,112 314,620
1938 1,181,275 12,720 1.08 2,564,072 276,707
1939 1,205,072 12,907 1.07 2,441,960 250,360
1940 1,237,186 13,336 1.08 2,578,314 291,758
1941 1,216,855 13,493 1.11 2,550,473 308,342
1942 1,211,391 12,726 1.05 2,452,340 362,164
1943 1,277,009 12,154 0.95 2,720,000 404,638
1944 1,238,917 13,869 1.12 3,245,624 531,052
1946 1,239,713 18,232 1.47 3,993,298 621,966
1947 1,278,856 19,742 1.54 4,445,326 714,707
1948 1,283,601 17,469 1.36 4,271,852 567,421
1949 1,285,684 17,411 1.35 4,126,358 483,520
1950 1,304,343 18,941 1.45 4,655,892 577,401
1953 1,237,741 24,997 2.02 6,287,867 778,504
1954 1,332,412 25,143 1.89 6,387,246 778,342
1956 1,289,193 32,131 2.49 8,903,611 1,176,710
1958 1,358,375 38,515 2.84 9,995,884 1,185,620
1960 1,426,148 45,439 3.19 12,733,459 1,618,548
1962 1,483,846 55,207 3.72 14,713,504 1,840,972
1965 1,578,813 67,404 4.27 18,820,065 2,414,310
1969 1,796,055 93,424 5.20 23,459,524 2,999,965
1972 1,854,146 120,761 6.51 33,293,565 4,153,250
1976 1,819,107 139,115 7.65 40,578,379 4,979,112
1982 1,897,820 34,426 1.81 31,903,845 4,937,216
1983 1,945,913 34,899 1.79 33,434,470 5,073,787
1984 1,968,128 30,436 1.55 34,201,557 5,012,750
1985 2,015,070 22,326 1.11 35,168,822 6,044,292
1986 2,033,978 21,923 1.08 37,799,304 6,276,800
1987 2,053,084 18,157 0.88 40,907,217 6,392,989
1988 2,096,704 20,864 1.00 43,413,056 7,432,376
1989 2,079,035 23,096 1.11 51,062,975 8,953,181
1990 2,079,034 24,647 1.19 53,698,028 9,217,499
1991 2,101,746 26,680 1.27 55,363,655 9,617,366
1992 2,111,617 27,235 1.29 59,707,135 10,474,949
1993 2,204,366 32,062 1.45 72,047,377 12,559,769
1994 2,216,736 32,565 1.47 69,492,783 12,312,421
1995 2,252,471 36,651 1.63 78,756,293 14,259,048
1996 2,314,254 41,714 1.80 95,003,317 16,336,256
1997 2,258,366 47,800 2.12 104,860,580 19,957,705
1998 2,282,055 49,913 2.19 117,965,303 22,676,230
1999 2,336,840 53,819 2.30 135,076,422 24,809,821
Table 18.--Treasury Department Gross Tax Collections: Amount Collected
by Quarter and Fiscal Year, 1987-2003
[Money amounts are in millions of dollars]
Amount collected by type of return
Corpo-
ration
Individual income
income taxes
Quarter and fiscal year Total [1] taxes [2] [3]
(1) (2) (3)
FISCAL YEAR 1987, TOTAL [4] 886,290 465,452 102,859
October 1986-December 1986 180,580 92,346 22,466
January 1987-March 1987 209,032 105,483 22,649
April 1987-June 1987 285,477 164,008 29,748
July 1987-September 1987 [4] 211,201 103,615 27,996
FISCAL YEAR 1988, TOTAL 945,614 473,667 109,683
October 1987-December 1987 200,006 97,479 24,828
January 1988-March 1988 222,784 111,215 22,006
April 1988-June 1988 298,938 160,018 35,991
July 1988-September 1988 223,886 104,955 26,858
FISCAL YEAR 1989, TOTAL 1,024,718 515,732 117,015
October 1988-December 1988 216,503 104,522 29,551
January 1989-March 1989 238,279 114,475 20,760
April 1989-June 1989 334,878 180,947 40,825
July 1989-September 1989 235,059 115,788 25,879
FISCAL YEAR 1990, TOTAL 1,066,600 540,228 110,017
October 1989-December 1989 222,867 110,077 26,390
January 1990-March 1990 251,924 127,277 21,433
April 1990-June 1990 343,976 181,180 37,398
July 1990-September 1990 247,833 121,694 24,796
FISCAL YEAR 1991, TOTAL 1,099,746 546,877 113,599
October 1990-December 1990 242,792 118,047 29,248
January 1991-March 1991 257,078 119,891 22,974
April 1991-June 1991 338,591 181,949 35,953
July 1991-September 1991 261,284 126,990 25,423
FISCAL YEAR 1992, TOTAL 1,134,195 557,723 117,951
October 1991-December 1991 249,845 117,980 28,571
January 1992-March 1992 266,984 136,220 19,751
April 1992-June 1992 348,986 173,437 41,930
July 1992-September 1992 268,380 130,086 27,699
FISCAL YEAR 1993, TOTAL 1,190,673 585,774 131,548
October 1992-December 1992 262,404 124,812 30,324
January 1993-March 1993 285,925 154,596 21,124
April 1993-June 1993 354,070 168,977 47,920
July 1993-September 1993 288,274 137,389 32,180
FISCAL YEAR 1994, TOTAL 1,290,246 619,819 154,205
October 1993-December 1993 282,891 132,790 36,088
January 1994-March 1994 309,746 160,382 24,883
April 1994-June 1994 386,403 182,996 55,652
July 1994-September 1994 311,205 143,651 37,582
FISCAL YEAR 1995, TOTAL 1,390,048 675,779 174,422
October 1994-December 1994 301,238 138,454 40,811
January 1995-March 1995 329,624 169,977 26,137
April 1995-June 1995 432,556 214,105 65,995
July 1995-September 1995 326,630 153,243 41,479
FISCAL YEAR 1996, TOTAL 1,500,351 745,313 189,055
October 1995-December 1995 320,038 148,203 46,823
January 1996-March 1996 349,683 184,419 27,971
April 1996-June 1996 474,823 242,754 68,509
July 1996-September 1996 355,808 169,937 45,752
FISCAL YEAR 1997, TOTAL 1,637,157 825,021 204,492
October 1996-December 1996 345,447 157,767 49,612
January 1997-March 1997 379,827 197,477 31,359
April 1997-June 1997 526,490 285,884 75,093
July 1997-September 1997 385,392 183,893 48,428
FISCAL YEAR 1998, TOTAL 1,782,997 928,066 213,270
October 1997-December 1997 381,995 180,507 56,228
January 1998-March 1998 412,808 216,994 33,640
April 1998-June 1998 578,540 319,050 75,714
July 1998-September 1998 409,655 211,515 47,688
FISCAL YEAR 1999, TOTAL 1,917,643 1,002,186 216,325
October 1998-December 1998 410,884 192,843 56,474
January 1999-March 1999 444,224 239,680 33,958
April 1999-June 1999 616,626 351,720 72,904
July 1999-September 1999 445,908 217,943 52,989
FISCAL YEAR 2000, TOTAL 2,112,755 1,137,078 235,655
October 1999-December 1999 442,745 222,369 57,122
January 2000-March 2000 490,661 265,193 39,584
April 2000-June 2000 690,101 403,071 79,583
July 2000-September 2000 489,248 246,445 59,366
FISCAL YEAR 2001, TOTAL 2,144,654 [r] 1,178,210 186,732
October 2000-December 2000 466,710 228,483 64,597
January 2001-March 2001 523,566 285,417 38,239
April 2001-June 2001 709,403 425,471 64,709
July 2001-September 2001 444,976 [r] 238,839 19,187
FISCAL YEAR 2002, TOTAL 2,016,644 1,037,734 211,438
October 2001-December 2001 477,215 235,729 71,783
January 2002-March 2002 494,506 250,689 38,760
April 2002-June 2002 595,650 324,735 55,496
July 2002-September 2002 449,273 226,581 45,399
FISCAL YEAR 2003
October 2002-December 2002 444,259 209,947 51,821
January 2003-March 2003 480,840 252,412 31,309
Amount collected by
type of return
Excise taxes
Internal Alcohol and
Revenue Tobacco Tax and
Quarter and fiscal year Service [1, 4] Trade Bureau [4]
(4) (5)
FISCAL YEAR 1987, TOTAL [4] 33,311 [4]
October 1986-December 1986 8,281 N/A
January 1987-March 1987 7,925 N/A
April 1987-June 1987 8,493 N/A
July 1987-September 1987 [4] 8,612 [4]
FISCAL YEAR 1988, TOTAL 25,934 10,507
October 1987-December 1987 6,475 2,911
January 1988-March 1988 5,304 2,337
April 1988-June 1988 6,550 2,763
July 1988-September 1988 7,605 2,496
FISCAL YEAR 1989, TOTAL 25,977 11,397
October 1988-December 1988 6,657 2,985
January 1989-March 1989 6,098 2,395
April 1989-June 1989 6,899 3,401
July 1989-September 1989 6,324 2,615
FISCAL YEAR 1990, TOTAL 27,139 10,235
October 1989-December 1989 6,184 2,790
January 1990-March 1990 5,868 2,187
April 1990-June 1990 8,143 2,690
July 1990-September 1990 6,944 2,568
FISCAL YEAR 1991, TOTAL 30,452 12,895
October 1990-December 1990 6,363 2,753
January 1991-March 1991 7,107 2,919
April 1991-June 1991 7,545 3,545
July 1991-September 1991 9,436 3,678
FISCAL YEAR 1992, TOTAL 33,566 13,395
October 1991-December 1991 8,238 3,572
January 1992-March 1992 8,159 2,823
April 1992-June 1992 8,311 3,539
July 1992-September 1992 8,858 3,461
FISCAL YEAR 1993, TOTAL 34,962 13,987
October 1992-December 1992 8,388 3,581
January 1993-March 1993 8,317 3,074
April 1993-June 1993 8,739 3,776
July 1993-September 1993 9,518 3,556
FISCAL YEAR 1994, TOTAL 43,005 13,779
October 1993-December 1993 9,907 3,525
January 1994-March 1994 9,932 3,009
April 1994-June 1994 10,629 3,592
July 1994-September 1994 12,536 3,653
FISCAL YEAR 1995, TOTAL 44,981 14,317
October 1994-December 1994 11,029 3,791
January 1995-March 1995 10,791 2,982
April 1995-June 1995 11,116 3,603
July 1995-September 1995 12,045 3,941
FISCAL YEAR 1996, TOTAL 42,222 13,805
October 1995-December 1995 11,409 3,411
January 1996-March 1996 9,939 2,959
April 1996-June 1996 9,835 3,532
July 1996-September 1996 11,039 3,903
FISCAL YEAR 1997, TOTAL 44,806 13,883
October 1996-December 1996 10,052 3,261
January 1997-March 1997 10,762 3,052
April 1997-June 1997 11,600 3,524
July 1997-September 1997 12,393 4,046
FISCAL YEAR 1998, TOTAL 45,643 13,588
October 1997-December 1997 12,424 3,181
January 1998-March 1998 11,424 2,968
April 1998-June 1998 12,575 3,581
July 1998-September 1998 9,220 3,858
FISCAL YEAR 1999, TOTAL 58,586 13,490
October 1998-December 1998 18,017 3,216
January 1999-March 1999 12,179 2,915
April 1999-June 1999 13,366 3,457
July 1999-September 1999 15,023 3,903
FISCAL YEAR 2000, TOTAL 54,811 15,837
October 1999-December 1999 12,611 3,523
January 2000-March 2000 13,107 3,540
April 2000-June 2000 13,608 4,217
July 2000-September 2000 15,484 4,558
FISCAL YEAR 2001, TOTAL 52,419 15,822 [r]
October 2000-December 2000 12,574 3,782
January 2001-March 2001 13,436 3,472
April 2001-June 2001 12,369 4,137
July 2001-September 2001 14,040 4,531 [r]
FISCAL YEAR 2002, TOTAL 52,137 17,034
October 2001-December 2001 8,070 3,756
January 2002-March 2002 15,632 3,957
April 2002-June 2002 13,486 4,480
July 2002-September 2002 14,949 4,841
FISCAL YEAR 2003
October 2002-December 2002 12,461 3,791
January 2003-March 2003 12,016 3,809
Amount collected by
type of return
Employment Estate and
Quarter and fiscal year taxes [5] gift taxes
(6) (7)
FISCAL YEAR 1987, TOTAL [4] 277,000 7,668
October 1986-December 1986 55,615 1,872
January 1987-March 1987 71,156 1,819
April 1987-June 1987 81,139 2,089
July 1987-September 1987 [4] 69,090 1,888
FISCAL YEAR 1988, TOTAL 318,039 7,784
October 1987-December 1987 66,500 1,813
January 1988-March 1988 80,161 1,761
April 1988-June 1988 91,426 2,190
July 1988-September 1988 79,952 2,020
FISCAL YEAR 1989, TOTAL 345,626 8,973
October 1988-December 1988 70,632 2,156
January 1989-March 1989 92,587 1,964
April 1989-June 1989 100,077 2,729
July 1989-September 1989 82,329 2,124
FISCAL YEAR 1990, TOTAL 367,219 11,762
October 1989-December 1989 74,982 2,444
January 1990-March 1990 92,868 2,291
April 1990-June 1990 110,281 4,284
July 1990-September 1990 89,088 2,743
FISCAL YEAR 1991, TOTAL 384,451 11,473
October 1990-December 1990 83,646 2,735
January 1991-March 1991 101,569 2,618
April 1991-June 1991 106,426 3,173
July 1991-September 1991 92,810 2,947
FISCAL YEAR 1992, TOTAL 400,081 11,479
October 1991-December 1991 88,749 2,735
January 1992-March 1992 97,425 2,606
April 1992-June 1992 118,503 3,266
July 1992-September 1992 95,404 2,872
FISCAL YEAR 1993, TOTAL 411,511 12,891
October 1992-December 1992 92,284 3,015
January 1993-March 1993 96,042 2,772
April 1993-June 1993 120,767 3,891
July 1993-September 1993 102,418 3,213
FISCAL YEAR 1994, TOTAL 443,831 15,607
October 1993-December 1993 97,012 3,569
January 1994-March 1994 108,037 3,503
April 1994-June 1994 128,665 4,869
July 1994-September 1994 110,117 3,666
FISCAL YEAR 1995, TOTAL 465,405 15,144
October 1994-December 1994 103,537 3,616
January 1995-March 1995 116,503 3,234
April 1995-June 1995 133,357 4,380
July 1995-September 1995 112,008 3,914
FISCAL YEAR 1996, TOTAL 492,365 17,592
October 1995-December 1995 106,200 3,992
January 1996-March 1996 120,783 3,612
April 1996-June 1996 144,825 5,368
July 1996-September 1996 120,557 4,620
FISCAL YEAR 1997, TOTAL 528,597 20,356
October 1996-December 1996 120,284 4,471
January 1997-March 1997 132,838 4,339
April 1997-June 1997 144,048 6,341
July 1997-September 1997 131,426 5,206
FISCAL YEAR 1998, TOTAL 557,799 24,631
October 1997-December 1997 124,315 5,340
January 1998-March 1998 142,512 5,270
April 1998-June 1998 159,632 7,988
July 1998-September 1998 131,341 6,033
FISCAL YEAR 1999, TOTAL 598,670 28,386
October 1998-December 1998 133,695 6,639
January 1999-March 1999 149,408 6,084
April 1999-June 1999 166,086 9,093
July 1999-September 1999 149,480 6,570
FISCAL YEAR 2000, TOTAL 639,652 29,722
October 1999-December 1999 139,310 7,810
January 2000-March 2000 162,816 6,421
April 2000-June 2000 180,645 8,977
July 2000-September 2000 156,881 6,514
FISCAL YEAR 2001, TOTAL 682,223 29,248
October 2000-December 2000 150,175 7,099
January 2001-March 2001 176,339 6,663
April 2001-June 2001 193,561 9,156
July 2001-September 2001 162,148 6,331
FISCAL YEAR 2002, TOTAL 688,077 27,242
October 2001-December 2001 151,079 6,798
January 2002-March 2002 178,982 6,486
April 2002-June 2002 190,045 7,408
July 2002-September 2002 167,971 6,550
FISCAL YEAR 2003
October 2002-December 2002 160,448 5,792
January 2003-March 2003 175,609 5,684
Table 19.--Internal Revenue Tax Refunds: Amount Refunded by Quarter and
Fiscal Year, 1987-2003
[Money amounts are in millions of dollars]
Amount refunded by type of return
Individual Corporation
income income
Quarter and fiscal year Total [1] taxes [2] taxes [3]
(1) (2) (3)
FISCAL YEAR 1987, TOTAL 96,969 73,583 19,891
October 1986-December 1986 8,668 3,406 4,789
January 1987-March 1987 28,422 22,198 5,296
April 1987-June 1987 50,063 42,858 5,948
July 1987-September 1987 9,816 5,121 3,858
FISCAL YEAR 1988, TOTAL 94,480 74,399 16,477
October 1987-December 1987 7,701 3,437 3,727
January 1988-March 1988 27,798 21,744 5,248
April 1988-June 1988 49,202 43,769 3,848
July 1988-September 1988 9,776 5,449 3,654
FISCAL YEAR 1989, TOTAL 93,613 73,597 14,921
October 1988-December 1988 8,380 3,362 4,461
January 1989-March 1989 32,041 26,759 4,462
April 1989-June 1989 43,538 38,895 3,849
July 1989-September 1989 9,654 4,581 2,149
FISCAL YEAR 1990, TOTAL 99,656 76,065 18,324
October 1989-December 1989 8,487 3,094 4,605
January 1990-March 1990 37,121 31,367 4,922
April 1990-June 1990 43,308 36,952 4,209
July 1990-September 1990 10,740 4,652 4,588
FISCAL YEAR 1991, TOTAL 104,380 82,877 17,440
October 1990-December 1990 8,284 3,367 4,148
January 1991-March 1991 38,020 32,811 4,286
April 1991-June 1991 47,962 41,638 4,748
July 1991-September 1991 10,114 5,061 4,258
FISCAL YEAR 1992, TOTAL 113,108 88,624 19,688
October 1991-December 1991 10,072 3,607 5,639
January 1992-March 1992 44,657 38,183 5,750
April 1992-June 1992 47,817 42,231 4,596
July 1992-September 1992 10,562 4,603 3,703
FISCAL YEAR 1993, TOTAL 93,580 74,234 16,035
October 1992-December 1992 7,891 3,081 4,190
January 1993-March 1993 37,213 31,503 4,971
April 1993-June 1993 39,325 35,353 3,195
July 1993-September 1993 9,151 4,297 3,679
FISCAL YEAR 1994, TOTAL 96,980 75,935 16,251
October 1993-December 1993 7,329 2,322 4,176
January 1994-March 1994 34,614 27,859 5,800
April 1994-June 1994 43,804 40,876 2,109
July 1994-September 1994 11,233 4,878 4,165
FISCAL YEAR 1995, TOTAL 108,035 84,056 19,350
October 1994-December 1994 9,086 3,440 4,909
January 1995-March 1995 35,791 27,642 6,370
April 1995-June 1995 53,388 47,433 4,904
July 1995-September 1995 9,770 5,541 3,167
FISCAL YEAR 1996, TOTAL 132,710 107,361 19,201
October 1995-December 1995 11,149 4,133 5,391
January 1996-March 1996 48,625 41,633 6,103
April 1996-June 1996 61,612 56,319 4,363
July 1996-September 1996 11,324 5,276 3,344
FISCAL YEAR 1997, TOTAL 142,599 113,083 24,046
October 1996-December 1996 13,306 4,460 8,082
January 1997-March 1997 58,345 51,442 5,771
April 1997-June 1997 57,421 51,980 4,399
July 1997-September 1997 13,525 5,201 5,794
FISCAL YEAR 1998, TOTAL 153,828 119,499 27,560
October 1997-December 1997 10,680 4,369 5,496
January 1998-March 1998 66,516 56,124 9,326
April 1998-June 1998 59,172 52,613 5,506
July 1998-September 1998 17,460 6,393 7,232
FISCAL YEAR 1999, TOTAL 185,282 146,406 34,062
October 1998-December 1998 15,684 5,010 9,885
January 1999-March 1999 77,493 65,467 10,648
April 1999-June 1999 76,729 68,418 7,139
July 1999-September 1999 15,376 7,511 6,390
FISCAL YEAR 2000, TOTAL 195,751 157,837 30,382
October 1999-December 1999 16,453 6,590 8,844
January 2000-March 2000 94,728 84,290 8,933
April 2000-June 2000 67,353 59,386 6,625
July 2000-September 2000 17,217 7,571 5,980
FISCAL YEAR 2001, TOTAL 252,787 205,690 37,941
October 2000-December 2000 17,859 6,685 10,148
January 2001-March 2001 102,741 87,193 13,984
April 2001-June 2001 75,813 66,964 7,409
July 2001-September 2001 56,374 44,848 6,400
FISCAL YEAR 2002, TOTAL 257,644 183,891 66,758
October 2001-December 2001 26,567 8,665 16,659
January 2002-March 2002 94,761 76,571 16,658
April 2002-June 2002 107,211 87,192 18,498
July 2002-September 2002 29,105 11,463 14,942
FISCAL YEAR 2003
October 2002-December 2002 32,964 11,292 20,580
January 2003-March 2003 126,113 105,123 19,587
Amount refunded by type of return
Estate
Excise Employment and gift
Quarter and fiscal year taxes [1, 4] taxes [5] taxes
(4) (5) (6)
FISCAL YEAR 1987, TOTAL 1,381 1,900 214
October 1986-December 1986 111 312 50
January 1987-March 1987 479 393 56
April 1987-June 1987 332 869 57
July 1987-September 1987 459 326 52
FISCAL YEAR 1988, TOTAL 1,114 2,263 227
October 1987-December 1987 207 275 55
January 1988-March 1988 198 553 55
April 1988-June 1988 421 1,114 50
July 1988-September 1988 288 321 67
FISCAL YEAR 1989, TOTAL 2,054 2,771 269
October 1988-December 1988 118 359 80
January 1989-March 1989 182 570 67
April 1989-June 1989 350 381 63
July 1989-September 1989 1,404 1,461 59
FISCAL YEAR 1990, TOTAL 2,261 2,677 329
October 1989-December 1989 300 409 79
January 1990-March 1990 342 423 67
April 1990-June 1990 549 1,492 106
July 1990-September 1990 1,070 353 77
FISCAL YEAR 1991, TOTAL 1,188 2,471 404
October 1990-December 1990 344 323 102
January 1991-March 1991 293 538 92
April 1991-June 1991 226 1,249 101
July 1991-September 1991 325 361 109
FISCAL YEAR 1992, TOTAL 1,997 2,398 401
October 1991-December 1991 379 346 101
January 1992-March 1992 201 430 93
April 1992-June 1992 476 399 115
July 1992-September 1992 941 1,223 92
FISCAL YEAR 1993, TOTAL 958 1,969 384
October 1992-December 1992 208 324 88
January 1993-March 1993 239 396 104
April 1993-June 1993 290 397 90
July 1993-September 1993 221 852 102
FISCAL YEAR 1994, TOTAL 1,877 2,477 441
October 1993-December 1993 394 324 113
January 1994-March 1994 403 445 107
April 1994-June 1994 333 393 93
July 1994-September 1994 747 1,315 128
FISCAL YEAR 1995, TOTAL 2,223 1,972 434
October 1994-December 1994 319 304 114
January 1995-March 1995 926 753 101
April 1995-June 1995 500 443 108
July 1995-September 1995 478 472 111
FISCAL YEAR 1996, TOTAL 2,075 3,584 489
October 1995-December 1995 361 1,152 112
January 1996-March 1996 239 538 112
April 1996-June 1996 355 454 121
July 1996-September 1996 1,120 1,440 144
FISCAL YEAR 1997, TOTAL 1,790 3,104 576
October 1996-December 1996 155 433 176
January 1997-March 1997 493 552 87
April 1997-June 1997 375 522 146
July 1997-September 1997 767 1,596 167
FISCAL YEAR 1998, TOTAL 1,600 4,562 609
October 1997-December 1997 165 499 151
January 1998-March 1998 266 670 130
April 1998-June 1998 188 683 182
July 1998-September 1998 981 2,708 146
FISCAL YEAR 1999, TOTAL 1,690 2,470 654
October 1998-December 1998 143 455 191
January 1999-March 1999 508 741 129
April 1999-June 1999 369 646 157
July 1999-September 1999 670 628 177
FISCAL YEAR 2000, TOTAL 1,802 4,957 773
October 1999-December 1999 176 613 230
January 2000-March 2000 539 791 175
April 2000-June 2000 388 773 181
July 2000-September 2000 699 2,780 187
FISCAL YEAR 2001, TOTAL 1,948 6,283 925
October 2000-December 2000 232 549 245
January 2001-March 2001 468 897 199
April 2001-June 2001 465 789 186
July 2001-September 2001 783 4,048 295
FISCAL YEAR 2002, TOTAL 2,248 3,944 803
October 2001-December 2001 321 700 222
January 2002-March 2002 545 821 166
April 2002-June 2002 625 668 228
July 2002-September 2002 758 1,754 188
FISCAL YEAR 2003
October 2002-December 2002 215 609 268
January 2003-March 2003 526 685 191
Table 20.--Individual Income Tax Refund Offsets for Repayment of
Specific Outstanding Taxpayer Obligations or Debts, by Selected Type of
Program or U.S. Government Agency to Which Amount was Owed, Calendar
Years of Offset, 1985-2002 [1]
[Money amounts are in thousands of dollars]
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1985
(1) (2)
Total 489,366 231,709
Department of Health and Human Services [4] 489,366 231,709
Child support(TANF) [5] 489,366 231,709
Child support (non-TANF) [6] N/A N/A
Program support center [7] N/A N/A
Social Security Administration [4] N/A N/A
Department of Veterans Affairs N/A N/A
Department of Education N/A N/A
Small Business Administration N/A N/A
Department of Housing and Urban Development N/A N/A
Department of Agriculture N/A N/A
Food and Consumer Service N/A N/A
Department of Defense [8] N/A N/A
All other N/A N/A
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1986
(3) (4)
Total 882,797 456,998
Department of Health and Human Services [4] 604,425 307,764
Child support(TANF) [5] 533,051 258,192
Child support (non-TANF) [6] 71,374 49,572
Program support center [7] N/A N/A
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 17,027 8,241
Department of Education 243,135 127,585
Small Business Administration 8,642 6,521
Department of Housing and Urban Development 7,673 5,630
Department of Agriculture 1,895 1,256
Food and Consumer Service N/A N/A
Department of Defense [8] N/A N/A
All other N/A N/A
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1987
(5) (6)
Total 1,150,365 566,175
Department of Health and Human Services [4] 664,534 342,523
Child support(TANF) [5] 556,312 269,212
Child support (non-TANF) [6] 108,160 73,216
Program support center [7] 62 95
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 129,466 54,302
Department of Education 278,490 137,425
Small Business Administration 5,834 4,031
Department of Housing and Urban Development 9,501 6,604
Department of Agriculture 6,505 3,446
Food and Consumer Service N/A N/A
Department of Defense [8] 54,950 17,561
All other 1,085 282
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1988
(7) (8)
Total 1,194,901 637,504
Department of Health and Human Services [4] 737,731 407,815
Child support(TANF) [5] 604,645 320,298
Child support (non-TANF) [6] 132,875 87,201
Program support center [7] 211 316
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 52,602 23,268
Department of Education 315,742 167,990
Small Business Administration 3,949 2,530
Department of Housing and Urban Development 10,653 7,948
Department of Agriculture 4,838 2,669
Food and Consumer Service N/A N/A
Department of Defense [8] 59,533 18,202
All other 9,853 6,951
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1989
(9) (10)
Total 1,259,297 708,545
Department of Health and Human Services [4] 779,554 449,627
Child support(TANF) [5] 627,403 350,598
Child support (non-TANF) [6] 151,680 98,407
Program support center [7] 471 622
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 56,085 27,209
Department of Education 334,740 191,940
Small Business Administration 3,816 2,648
Department of Housing and Urban Development 11,441 8,602
Department of Agriculture 66,269 24,189
Food and Consumer Service N/A N/A
Department of Defense [8] 61,804 21,622
All other 7,392 4,330
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1990
(11) (12)
Total 1,402,111 804,906
Department of Health and Human Services [4] 831,966 483,474
Child support(TANF) [5] 651,893 365,613
Child support (non-TANF) [6] 179,611 117,249
Program support center [7] 462 612
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 50,004 23,265
Department of Education 432,139 257,392
Small Business Administration 3,403 2,307
Department of Housing and Urban Development 10,850 8,076
Department of Agriculture 7,548 6,056
Food and Consumer Service N/A N/A
Department of Defense [8] 57,952 19,777
All other 8,249 4,559
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1991
(13) (14)
Total 1,565,432 946,210
Department of Health and Human Services [4] 869,941 523,953
Child support(TANF) [5] 672,801 392,802
Child support (non-TANF) [6] 196,381 130,348
Program support center [7] 759 803
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 38,987 17,684
Department of Education 575,578 363,968
Small Business Administration 2,374 1,640
Department of Housing and Urban Development 11,250 8,380
Department of Agriculture 8,559 7,551
Food and Consumer Service N/A N/A
Department of Defense [8] 49,085 18,116
All other 9,628 4,918
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1992
(15) (16)
Total 1,921,944 1,262,622
Department of Health and Human Services [4] 1,070,999 683,656
Child support(TANF) [5] 737,254 464,462
Child support (non-TANF) [6] 254,435 178,198
Program support center [7] 618 646
Social Security Administration [4] 78,692 40,350
Department of Veterans Affairs 29,103 13,122
Department of Education 720,326 516,213
Small Business Administration 2,218 1,609
Department of Housing and Urban Development 13,520 10,815
Department of Agriculture 20,262 12,034
Food and Consumer Service 9,740 3,061
Department of Defense [8] 54,509 19,198
All other 11,007 5,975
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1993
(17) (18)
Total 1,758,162 1,160,397
Department of Health and Human Services [4] 947,133 619,648
Child support(TANF) [5] 701,598 448,560
Child support (non-TANF) [6] 244,780 170,404
Program support center [7] 755 684
Social Security Administration [4] 28,791 13,931
Department of Veterans Affairs 33,844 10,914
Department of Education 651,056 472,928
Small Business Administration 1,853 1,355
Department of Housing and Urban Development 11,399 8,963
Department of Agriculture 28,969 13,075
Food and Consumer Service 21,828 7,213
Department of Defense [8] 46,125 14,829
All other 8,992 4,754
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1994
(19) (20)
Total 2,009,877 1,379,675
Department of Health and Human Services [4] 1,017,452 701,529
Child support(TANF) [5] 749,269 507,047
Child support (non-TANF) [6] 267,546 193,939
Program support center [7] 637 543
Social Security Administration [4] 19,722 10,297
Department of Veterans Affairs 35,368 9,973
Department of Education 781,829 582,662
Small Business Administration 2,228 1,834
Department of Housing and Urban Development 10,454 9,090
Department of Agriculture 73,452 33,382
Food and Consumer Service 66,726 27,618
Department of Defense [8] 59,459 25,345
All other 9,913 5,563
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1995
(21) (22)
Total 2,188,257 1,505,736
Department of Health and Human Services [4] 1,165,444 828,631
Child support(TANF) [5] 848,166 591,854
Child support (non-TANF) [6] 316,707 236,198
Program support center [7] 571 579
Social Security Administration [4] 16,092 8,696
Department of Veterans Affairs 45,761 11,830
Department of Education 778,446 571,280
Small Business Administration 2,567 2,359
Department of Housing and Urban Development 10,676 9,745
Department of Agriculture 73,644 30,295
Food and Consumer Service 66,449 24,166
Department of Defense [8] 85,023 35,970
All other 10,594 6,930
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1996
(23) (24)
Total 2,120,935 1,678,504
Department of Health and Human Services [4] 1,241,395 1,019,612
Child support(TANF) [5] 879,143 716,637
Child support (non-TANF) [6] 361,453 302,146
Program support center [7] 799 829
Social Security Administration [4] 30,190 17,961
Department of Veterans Affairs 49,989 12,743
Department of Education 573,308 517,169
Small Business Administration 3,503 3,638
Department of Housing and Urban Development 6,228 6,738
Department of Agriculture 93,884 42,504
Food and Consumer Service 87,203 35,843
Department of Defense [8] 111,207 53,404
All other 11,231 4,735
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1997
(25) (26)
Total 2,162,102 1,758,154
Department of Health and Human Services [4] 1,303,676 1,108,125
Child support(TANF) [5] 902,766 764,700
Child support (non-TANF) [6] 400,198 342,696
Program support center [7] 712 729
Less: Child support reversals n.a. n.a.
Social Security Administration [4] 27,996 17,584
Department of Veterans Affairs 45,479 12,476
Department of Education 518,844 482,241
Small Business Administration 3,952 4,206
Department of Housing and Urban Development 6,876 7,602
Department of Agriculture 115,076 53,680
Food and Consumer Service 108,612 47,162
Department of Defense [8] 127,103 63,052
All other 13,100 9,188
Less: Reversals, except child support n.a. n.a.
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1998
(27) (28)
Total 2,375,081 1,963,834
Department of Health and Human Services [4] 1,309,352 1,130,941
Child support(TANF) [5] 876,609 754,205
Child support (non-TANF) [6] 432,101 376,171
Program support center [7] 642 565
Less: Child support reversals n.a. n.a.
Social Security Administration [4] 62,487 39,282
Department of Veterans Affairs 43,290 11,430
Department of Education 653,997 623,914
Small Business Administration 4,036 4,504
Department of Housing and Urban Development 6,032 7,679
Department of Agriculture 159,633 78,056
Food and Consumer Service 146,127 65,476
Department of Defense [8] 129,409 62,770
All other 6,845 5,259
Less: Reversals, except child support n.a. n.a.
Refund
Number offset
Selected program or agency offsets [2] amount [3]
1999
(29) (30)
Total 2,764,424 2,606,366
Department of Health and Human Services [4] 1,440,993 1,479,598
Child support(TANF) [5] 936,622 953,682
Child support (non-TANF) [6] 503,589 525,002
Program support center [7] 782 914
Less: Child support reversals 116,742 131,913
Social Security Administration [4] 77,672 52,080
Department of Veterans Affairs 51,861 15,467
Department of Education 963,409 1,084,905
Small Business Administration 571 776
Department of Housing and Urban Development 10,909 15,382
Department of Agriculture 208,794 103,252
Food and Consumer Service 192,312 86,927
Department of Defense [8] 201,756 100,280
All other 7,467 5,143
Less: Reversals, except child support 82,266 118,804
Refund
Number offset
Selected program or agency offsets [2] amount [3]
2000
(31) (32)
Total 2,869,130 2,763,530
Department of Health and Human Services [4] 1,426,635 1,479,598
Child support(TANF) [5] 885,635 902,037
Child support (non-TANF) [6] 540,342 581,805
Program support center [7] 658 1,210
Less: Child support reversals 53,051 64,819
Social Security Administration [4] 102,480 81,891
Department of Veterans Affairs 50,409 16,106
Department of Education 853,175 932,575
Small Business Administration 2,227 3,834
Department of Housing and Urban Development 10,565 15,988
Department of Agriculture 214,279 120,238
Food and Consumer Service 196,366 97,389
Department of Defense [8] 140,588 71,008
All other 68,772 36,838
Less: Reversals, except child support 54,247 80,064
Refund
Number offset
Selected program or agency offsets [2] amount [3]
2001
(33) (34)
Total 4,307,006 3,101,507
Department of Health and Human Services [4] 2,200,333 1,714,968
Child support(TANF) [5] 1,262,018 965,864
Child support (non-TANF) [6] 937,381 746,668
Program support center [7] 934 2,436
Less: Child support reversals 51,037 59,379
Social Security Administration [4] 153,134 100,759
Department of Veterans Affairs 139,526 33,717
Department of Education 1,217,876 1,029,539
Small Business Administration 2,105 2,478
Department of Housing and Urban Development 16,062 16,593
Department of Agriculture 41,255 37,272
Food and Consumer Service 175,177 80,438
Department of Defense [8] 210,102 100,654
All other 255,334 118,883
Less: Reversals, except child support 52,861 74,414
Refund
Number offset
Selected program or agency offsets [2] amount [3]
2002
(35) (36)
Total 2,921,769 2,608,905
Department of Health and Human Services [4] 1,402,665 1,511,070
Child support(TANF) [5] 774,281 802,393
Child support (non-TANF) [6] 627,927 707,504
Program support center [7] 457 1,172
Less: Child support reversals 49,118 58,072
Social Security Administration [4] 96,621 86,752
Department of Veterans Affairs 97,371 26,871
Department of Education 696,006 772,975
Small Business Administration 1,591 2,924
Department of Housing and Urban Development 8,310 12,058
Department of Agriculture 27,663 30,416
Food and Consumer Service 157,737 74,575
Department of Defense [8] 123,325 78,471
All other 410,617 140,054
Less: Reversals, except child support 51,019 69,189
Table 21.--Federal Excise Taxes 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 1995-2003
[Money amounts are in thousands of dollars]
Fiscal year
1995 1996
Type of excise tax by agency to which
tax was reported or paid
(1) (2)
Total excise tax collections 59,298,000 56,027,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 44,980,628 42,221,611
Tax liabilities by type of excise
tax, total 44,596,609 40,998,482
Retail excise taxes:
Luxury taxes:
Passenger vehicles 519,142 532,180
Boats (repealed, January 1,
1993) 636 108
Aircraft (repealed, January 1,
1993) -- 9
Jewelry (repealed, January 1,
1993) -179 -126
Furs (repealed, January 1,
1993) -32 54
Dyed diesel fuel used in trains:
Total, excluding floor stocks 207,800 148,600
Floor stocks 751 1,173
Dyed diesel fuel for certain
intercity or local buses -2,267 -4,523
Special motor fuels:
Total, excluding floor stocks 33,900 41,300
Floor stocks 2 -2
Compressed natural gas 936 866
Alcohol fuels [2] 166 166
Fuels used commercially on inland
waterways 128,690 125,520
Truck, trailer, and semitrailer
chassis and bodies, and
tractors 2,039,600 1,804,000
Manufacturers excise taxes:
Gas guzzlers [2] 73,482 52,641
Highway-type tires [2] 389,900 354,100
Aviation gasoline [3] 2,409 5,681
Gasoline except for use in
gasohol:
Total, excluding floor stocks 19,918,500 19,653,800
Floor stocks 3,142 2,118
Diesel fuel, except for trains
and intercity buses:
Total, excluding floor stocks
[2] 6,733,100 7,091,500
Floor stocks 942 -2,382
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 13,811 8,258
7.7 percent under 10 percent 20,554 5,732
10 percent or more 271,730 293,120
Floor stocks 18 4
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 203,473 223,109
7.7 percent under 10 percent 359,641 235,639
10 percent or more 740,510 964,220
Floor stocks 26 1
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 176,500 88,400
Floor stocks 16 4,685
Aviation fuel (except gasoline)
for commercial use (other than
foreign trade) 12,770 541,140
Kerosene effective July 1 1998 N/A N/A
Coal:
Mined underground:
At 4.4 percent of sales price 138,900 146,900
At $1.10 per ton 246,500 254,700
Surface mined:
At 4.4 percent of sales price 64,700 66,900
At $0.55 per ton 151,700 146,600
Certain vaccines [2] 176,750 169,808
Sport fishing equipment 96,800 94,500
Electric outboard motors, sonar
devices 2,847 2,445
Bows and arrows 20,481 17,719
Taxes on facilities and services:
Telephone and teletypewriter
services 3,825,700 4,243,400
Transportation of persons by air 4,928,000 1,558,500
Use of international air travel
facilities 256,000 89,100
Transportation of property by air 334,700 130,300
Taxes on policies issued by foreign
insurers 140,300 120,500
Taxes related to wagering:
Certain wagers [2] 15,135 15,717
Occupational taxes [2] 1,421 1,178
Certain other excise taxes:
Passenger transportation by water 17,060 17,460
Use tax on heavy vehicles [1, 2] 694,605 740,028
Environmental taxes:
Domestic petroleum (Superfund) (ex-
pired effective January 1, 1996) 291,700 65,900
Imported petroleum (Superfund) (ex-
pired effective January 1, 1996) 325,300 77,900
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 1,000 -400
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- 1,700
Certain chemicals (Superfund)
(expired effective January 1,
1996) [2] 267,500 61,000
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] 19,000 5,700
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 434,200 327,600
Floor stocks 61,900 27,000
Imported taxable products
containing or manufactured using
ozone-depleting chemicals [2] 74,600 74,800
Taxes on Private Foundations:
Net investment income [7] 191,660 229,117
Additional excise taxes [8] 929 932
Taxes on Black Lung Benefit Trusts
[2] 284 126
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 6,395 8,369
Nondeductible contributions 2,738 2,910
Excess contributions to Individual
Retirement Accounts and others 8,450 833
Prohibited transactions 8,999 8,132
Certain excess contributions 4,141 4,649
Reversion of qualified plan
assets to employer 20,190 18,078
Penalties [2] 7,399 7,063
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 691 692
Regulated Investment Companies 5,148 3,757
Windfall profits tax on domestic
crude oil (repealed August 23,
1988) [1] -117,526 18
Miscellaneous IRS taxes [2] 20,090 16,679
Unclassified [11] N/A N/A
Internal Revenue Service collections
less reported amounts 384,019 1,223,129
Excise tax collections or liabilities
reported by the Customs Service and
the Alcohol and Tobacco Tax and Trade
Bureau
Total excise tax collections 14,317,372 13,805,389
Tax liabilities by type of excise
tax [12] 13,809,604 13,758,495
Distilled spirits:
Domestic 2,994,978 2,955,355
Imported 652,334 668,809
Wine:
Domestic 469,066 492,950
Imported 119,921 134,463
Beer:
Domestic 3,174,833 3,164,288
Imported 192,264 219,662
Tobacco products: [13]
Domestic [13] 5,865,940 5,809,297
Cigarettes [13] 5,868,247 5,759,424
Cigars [13] 39,109 45,183
Papers/tubes [13] 1,042 903
Chewing tobacco and snuff [13] 28,590 29,065
Pipe/roll-your-own tobacco [13] 5,113 4,680
Floor stocks -- --
Imported 44,934 43,867
Firearms and ammunition 184,302 161,533
Special occupations 111,032 108,271
Alcohol and Tobacco Tax and Trade
Bureau and Customs Service
collections less reported amounts 507,768 46,894
Total collections less reported
amounts 891,787 1,270,023
Fiscal year
1997 1998
Type of excise tax by agency to which
tax was reported or paid
(3) (4)
Total excise tax collections 58,690,000 59,231,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 44,807,000 45,642,716
Tax liabilities by type of excise
tax, total 45,533,817 N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 440,347 428,471
Boats (repealed, January 1,
1993) -- 283
Aircraft (repealed, January 1,
1993) 19 3
Jewelry (repealed, January 1,
1993) -5 --
Furs (repealed, January 1,
1993) 5 --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 152,700 206,617
Floor stocks 4 --
Dyed diesel fuel for certain
intercity or local buses -4,589 2,589
Special motor fuels:
Total, excluding floor stocks 37,300 18,745
Floor stocks -- --
Compressed natural gas 1,047 1,025
Alcohol fuels [2] 28 258
Fuels used commercially on inland
waterways 120,687 117,313
Truck, trailer, and semitrailer
chassis and bodies, and
tractors 1,785,700 2,119,063
Manufacturers excise taxes:
Gas guzzlers [2] 48,155 47,687
Highway-type tires [2] 368,500 388,594
Aviation gasoline [3] 43,909 60,741
Gasoline except for use in
gasohol:
Total, excluding floor stocks 20,836,000 20,644,998
Floor stocks -1,491 1
Diesel fuel, except for trains
and intercity buses:
Total, excluding floor stocks
[2] 7,160,800 7,497,816
Floor stocks 105 -66
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 1,390 741
7.7 percent under 10 percent 4,498 3,792
10 percent or more 214,090 241,946
Floor stocks -3 --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 107,114 68,917
7.7 percent under 10 percent 180,575 123,441
10 percent or more 1,060,250 1,511,363
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 157,900 195,772
Floor stocks 14,202 -472
Aviation fuel (except gasoline)
for commercial use (other than
foreign trade) 566,860 609,750
Kerosene effective July 1 1998 N/A N/A
Coal:
Mined underground:
At 4.4 percent of sales price 179,911 183,445
At $1.10 per ton 224,409 220,426
Surface mined:
At 4.4 percent of sales price 71,028 69,855
At $0.55 per ton 149,282 146,476
Certain vaccines [2] 174,818 153,108
Sport fishing equipment 93,500 94,571
Electric outboard motors, sonar
devices 1,956 2,042
Bows and arrows 20,173 20,278
Taxes on facilities and services:
Telephone and teletypewriter
services 4,706,800 4,747,227
Transportation of persons by air 4,284,600 6,168,727
Use of international air travel
facilities 240,200 1,119,156
Transportation of property by air 295,300 373,049
Taxes on policies issued by foreign
insurers 141,200 122,664
Taxes related to wagering:
Certain wagers [2] 20,668 10,146
Occupational taxes [2] 1,268 [6]
Certain other excise taxes:
Passenger transportation by water 19,900 18,269
Use tax on heavy vehicles [1, 2] 934,532 804,947
Environmental taxes:
Domestic petroleum (Superfund) (ex-
pired effective January 1, 1996) -2,500 -2,741
Imported petroleum (Superfund) (ex-
pired effective January 1, 1996) -400 -18
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -900 3
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- -13
Certain chemicals (Superfund)
(expired effective January 1,
1996) [2] 9,700 3,331
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] 1,200 -334
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 98,000 109,150
Floor stocks 8,200 11,594
Imported taxable products
containing or manufactured using
ozone-depleting chemicals [2] -24,400 27,072
Taxes on Private Foundations:
Net investment income [7] 297,134 364,629
Additional excise taxes [8] 1,091 1,209
Taxes on Black Lung Benefit Trusts
[2] 131 -25
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 11,464 6,467
Nondeductible contributions 5,807 3,842
Excess contributions to Individual
Retirement Accounts and others 6,508 7,407
Prohibited transactions 6,341 9,484
Certain excess contributions 8,964 8,168
Reversion of qualified plan
assets to employer 27,340 46,791
Penalties [2] 8,861 7,847
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 1,287 2,183
Regulated Investment Companies 5,499 8,666
Windfall profits tax on domestic
crude oil (repealed August 23,
1988) [1] -10,394 -117
Miscellaneous IRS taxes [2] 31,250 -532,553
Unclassified [11] N/A -2,983,100 [r]
Internal Revenue Service collections
less reported amounts -726,817 N/A
Excise tax collections or liabilities
reported by the Customs Service and
the Alcohol and Tobacco Tax and Trade
Bureau
Total excise tax collections 13,883,000 13,588,284
Tax liabilities by type of excise
tax [12] 13,772,806 13,531,855
Distilled spirits:
Domestic 2,927,554 2,857,430
Imported 687,249 682,280
Wine:
Domestic 479,720 480,265
Imported 159,559 153,877
Beer:
Domestic 3,146,491 3,147,823
Imported 241,372 272,645
Tobacco products: [13]
Domestic [13] 5,819,552 5,608,259
Cigarettes [13] 5,898,191 5,583,318
Cigars [13] 59,754 62,793
Papers/tubes [13] 772 802
Chewing tobacco and snuff [13] 29,193 29,876
Pipe/roll-your-own tobacco [13] 4,053 3,698
Floor stocks -- --
Imported 53,806 64,649
Firearms and ammunition 150,803 158,383
Special occupations 106,700 106,244
Alcohol and Tobacco Tax and Trade
Bureau and Customs Service
collections less reported amounts 110,194 56,429
Total collections less reported
amounts -616,623 56,429
Fiscal year
1999 2000
Type of excise tax by agency to which
tax was reported or paid
(5) (6)
Total excise tax collections 72,076,000 70,648,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 58,585,763 54,810,038
Tax liabilities by type of excise
tax, total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 401,535 407,222
Boats (repealed, January 1,
1993) -- --
Aircraft (repealed, January 1,
1993) -- --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1,
1993) 12 --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 170,463 170,960
Floor stocks 7 --
Dyed diesel fuel for certain
intercity or local buses 2,458 2,317
Special motor fuels:
Total, excluding floor stocks 23,757 19,535
Floor stocks -17 -1
Compressed natural gas 865 1,145
Alcohol fuels [2] -377 807
Fuels used commercially on inland
waterways 121,903 118,666
Truck, trailer, and semitrailer
chassis and bodies, and
tractors 2,956,880 2,775,788
Manufacturers excise taxes:
Gas guzzlers [2] 68,327 70,788
Highway-type tires [2] 416,658 420,299
Aviation gasoline [3] 57,832 58,472
Gasoline except for use in
gasohol:
Total, excluding floor stocks 21,236,659 21,040,777
Floor stocks -65 2
Diesel fuel, except for trains
and intercity buses:
Total, excluding floor stocks
[2] 7,895,919 8,229,762
Floor stocks 121 -133
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 42 65
7.7 percent under 10 percent 13,228 4,266
10 percent or more 231,114 265,273
Floor stocks -- --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 81,873 25,934
7.7 percent under 10 percent 180,025 59,104
10 percent or more 1,537,235 2,039,428
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 173,117 159,314
Floor stocks 58 1
Aviation fuel (except gasoline)
for commercial use (other than
foreign trade) 649,900 667,647
Kerosene effective July 1 1998 77,726 79,591
Coal:
Mined underground:
At 4.4 percent of sales price 190,133 197,478
At $1.10 per ton 162,442 115,291
Surface mined:
At 4.4 percent of sales price 78,397 79,842
At $0.55 per ton 138,019 132,526
Certain vaccines [2] 169,046 163,528
Sport fishing equipment 97,548 100,539
Electric outboard motors, sonar
devices 1,922 2,022
Bows and arrows 19,792 20,502
Taxes on facilities and services:
Telephone and teletypewriter
services 5,248,965 5,645,239
Transportation of persons by air 6,588,088 6,963,617
Use of international air travel
facilities 1,272,725 1,323,558
Transportation of property by air 371,487 520,576
Taxes on policies issued by foreign
insurers 117,584 131,672
Taxes related to wagering:
Certain wagers [2] 13,805 10,726
Occupational taxes [2] [6] [6]
Certain other excise taxes:
Passenger transportation by water 25,554 24,922
Use tax on heavy vehicles [1, 2] 849,226 893,457
Environmental taxes:
Domestic petroleum (Superfund) (ex-
pired effective January 1, 1996) -3,637 4
Imported petroleum (Superfund) (ex-
pired effective January 1, 1996) 1,071 2,660
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -128 -3
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 13 253
Certain chemicals (Superfund)
(expired effective January 1,
1996) [2] 12,687 2,395
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -322 349
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 120,400 42,552
Floor stocks 6,306 2,273
Imported taxable products
containing or manufactured using
ozone-depleting chemicals [2] -6,166 17,580
Taxes on Private Foundations:
Net investment income [7] 502,675 503,453
Additional excise taxes [8] 1,951 2,445
Taxes on Black Lung Benefit Trusts
[2] 2 2
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 5,307 388
Nondeductible contributions 3,770 38
Excess contributions to Individual
Retirement Accounts and others 8,279 10,228
Prohibited transactions 576 432
Certain excess contributions 6,281 1,696
Reversion of qualified plan
assets to employer 22,258 46,392
Penalties [2] 3,662 1,857
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 324 62
Regulated Investment Companies 5,412 42
Windfall profits tax on domestic
crude oil (repealed August 23,
1988) [1] 79 --
Miscellaneous IRS taxes [2] 47,385 40,226
Unclassified [11] 6,204,178 [r] 1,191,890 [r]
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and
the Alcohol and Tobacco Tax and Trade
Bureau
Total excise tax collections 13,490,237 15,837,962
Tax liabilities by type of excise
tax [12] 13,478,757 15,636,428
Distilled spirits:
Domestic 2,974,674 3,043,375
Imported 758,726 816,922
Wine:
Domestic 504,042 517,812
Imported 154,876 174,327
Beer:
Domestic 3,168,158 3,216,402
Imported 321,317 350,924
Tobacco products: [13]
Domestic [13] 5,189,723 7,019,884
Cigarettes [13] 5,147,436 6,684,260
Cigars [13] 69,497 95,616
Papers/tubes [13] 1,201 1,318
Chewing tobacco and snuff [13] 29,853 40,243
Pipe/roll-your-own tobacco [13] 3,917 12,511
Floor stocks -- 261,917
Imported 114,524 196,141
Firearms and ammunition 187,977 197,840
Special occupations 104,740 102,801
Alcohol and Tobacco Tax and Trade
Bureau and Customs Service
collections less reported amounts 11,480 201,534
Total collections less reported
amounts 11,480 201,534
Fiscal year
2001 2002
Type of excise tax by agency to which
tax was reported or paid Total
(7) (8)
Total excise tax collections 68,241,000 69,171,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 52,418,848 52,136,835
Tax liabilities by type of excise
tax, total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 341,981 252,834
Boats (repealed, January 1,
1993) 19 --
Aircraft (repealed, January 1,
1993) -- --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1,
1993) 1 --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 167,161 147,408
Floor stocks -- 1
Dyed diesel fuel for certain
intercity or local buses 2,380 1,731
Special motor fuels:
Total, excluding floor stocks 18,404 17,570
Floor stocks -- --
Compressed natural gas 1,026 895
Alcohol fuels [2] 5,462 408
Fuels used commercially on inland
waterways 114,110 111,311
Truck, trailer, and semitrailer
chassis and bodies, and
tractors 1,573,968 1,574,947
Manufacturers excise taxes:
Gas guzzlers [2] 78,157 79,705
Highway-type tires [2] 354,769 372,800
Aviation gasoline [3] 49,687 62,574
Gasoline except for use in
gasohol:
Total, excluding floor stocks 20,619,195 20,942,138
Floor stocks -21 2
Diesel fuel, except for trains
and intercity buses:
Total, excluding floor stocks
[2] 8,208,994 8,214,559
Floor stocks -- --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 9 77
7.7 percent under 10 percent 4,839 4,835
10 percent or more 243,702 302,407
Floor stocks 1 -1
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 297,763 406,578
7.7 percent under 10 percent 146,196 176,148
10 percent or more 1,918,995 1,932,347
Floor stocks -4 --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 187,318 287,664
Floor stocks -- --
Aviation fuel (except gasoline)
for commercial use (other than
foreign trade) 620,044 509,944
Kerosene effective July 1 1998 90,331 62,857
Coal:
Mined underground:
At 4.4 percent of sales price 183,531 155,966
At $1.10 per ton 135,189 149,366
Surface mined:
At 4.4 percent of sales price 90,122 103,502
At $0.55 per ton 140,004 139,634
Certain vaccines [2] 152,349 161,764
Sport fishing equipment 100,642 97,901
Electric outboard motors, sonar
devices 2,477 2,725
Bows and arrows 19,094 20,297
Taxes on facilities and services:
Telephone and teletypewriter
services 5,737,027 5,803,631
Transportation of persons by air 6,670,357 6,157,264
Use of international air travel
facilities 1,450,458 1,406,192
Transportation of property by air 400,286 372,119
Taxes on policies issued by foreign
insurers 152,221 195,634
Taxes related to wagering:
Certain wagers [2] [6] [6]
Occupational taxes [2] [6] [6]
Certain other excise taxes:
Passenger transportation by water 27,919 31,069
Use tax on heavy vehicles [1, 2] 867,345 899,367
Environmental taxes:
Domestic petroleum (Superfund) (ex-
pired effective January 1, 1996) 14 -4
Imported petroleum (Superfund) (ex-
pired effective January 1, 1996) 337 641
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 6 --
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Certain chemicals (Superfund)
(expired effective January 1,
1996) [2] -2,258 -2,842
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -492 -7
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 12,076 3,995
Floor stocks 1,313 1,182
Imported taxable products
containing or manufactured using
ozone-depleting chemicals [2] 11,978 -945
Taxes on Private Foundations:
Net investment income [7] 720,047 490,425
Additional excise taxes [8] 3,072 4,520
Taxes on Black Lung Benefit Trusts
[2] -1 --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 652 1,851
Nondeductible contributions 12,145 -25
Excess contributions to Individual
Retirement Accounts and others [6] [6]
Prohibited transactions 1,091 207
Certain excess contributions 542 34
Reversion of qualified plan
assets to employer 2,127 175
Penalties [2] 3,958 1,887
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 249 73
Regulated Investment Companies 6,068 1,872
Windfall profits tax on domestic
crude oil (repealed August 23,
1988) [1] -- --
Miscellaneous IRS taxes [2] 131,718 106,214
Unclassified [11] 335,652 [r] 369,406
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and
the Alcohol and Tobacco Tax and Trade
Bureau
Total excise tax collections 15,822,152 17,034,165
Tax liabilities by type of excise
tax [12] 15,770,667 [r] 16,873,187 [r]
Distilled spirits:
Domestic 3,004,527 [r] 3,138,705 [r]
Imported 892,230 [r] 901,173 [r]
Wine:
Domestic 498,537 [r] 513,559 [r]
Imported 168,675 [r] 193,737 [r]
Beer:
Domestic 3,171,384 [r] 3,236,231 [r]
Imported 383,793 414,895
Tobacco products: [13]
Domestic [13] 7,119,727 [r] 7,763,664 [r]
Cigarettes [13] 7,013,007 [r] 7,643,216 [r]
Cigars [13] 116,37 [r] 142,079
Papers/tubes [13] 929 954
Chewing tobacco and snuff [13] 43,747 49,439 [r]
Pipe/roll-your-own tobacco [13] 13,919 [r] 15,416 [r]
Floor stocks 528 115,835 [r]
Imported 252,229 [r] 404,308
Firearms and ammunition 175,959 205,025
Special occupations 103,606 101,890 [r]
Alcohol and Tobacco Tax and Trade
Bureau and Customs Service
collections less reported amounts 51,485 [r] 160,978 [r]
Total collections less reported
amounts 51,485 [r] 160,978 [r]
Fiscal year
2002
by quarter ending--
Type of excise tax by agency to which December March
tax was reported or paid 2001 2002
(9) (10)
Total excise tax collections 11,826,000 19,589,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 8,070,266 15,632,412
Tax liabilities by type of excise
tax, total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 83,634 53,286
Boats (repealed, January 1,
1993) -- --
Aircraft (repealed, January 1,
1993) -- -45
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1,
1993) -- --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 32,917 36,812
Floor stocks 1 --
Dyed diesel fuel for certain
intercity or local buses 472 410
Special motor fuels:
Total, excluding floor stocks 4,650 5,108
Floor stocks -- --
Compressed natural gas 110 276
Alcohol fuels [2] 280 --
Fuels used commercially on inland
waterways 29,381 25,355
Truck, trailer, and semitrailer
chassis and bodies, and
tractors 338,374 380,708
Manufacturers excise taxes:
Gas guzzlers [2] 19,530 10,034
Highway-type tires [2] 85,227 83,556
Aviation gasoline [3] 16,909 11,733
Gasoline except for use in
gasohol:
Total, excluding floor stocks 5,177,400 4,914,388
Floor stocks -- --
Diesel fuel, except for trains
and intercity buses:
Total, excluding floor stocks
[2] 2,054,839 1,964,517
Floor stocks -- --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 25 51
7.7 percent under 10 percent 3,622 1,033
10 percent or more 69,904 65,072
Floor stocks -- --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 112,037 118,157
7.7 percent under 10 percent 98,373 74,974
10 percent or more 488,875 457,773
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 72,055 64,350
Floor stocks -- --
Aviation fuel (except gasoline)
for commercial use (other than
foreign trade) 125,905 115,974
Kerosene effective July 1 1998 21,363 28,589
Coal:
Mined underground:
At 4.4 percent of sales price 40,255 38,255
At $1.10 per ton 34,695 36,450
Surface mined:
At 4.4 percent of sales price 26,759 24,012
At $0.55 per ton 36,233 33,196
Certain vaccines [2] 34,611 34,075
Sport fishing equipment 18,009 28,905
Electric outboard motors, sonar
devices 530 339
Bows and arrows 3,005 3,612
Taxes on facilities and services:
Telephone and teletypewriter
services 1,459,608 1,365,326
Transportation of persons by air 1,577,505 1,404,789
Use of international air travel
facilities 325,921 321,722
Transportation of property by air 114,671 105,589
Taxes on policies issued by foreign
insurers 57,664 34,115
Taxes related to wagering:
Certain wagers [2] [6] [6]
Occupational taxes [2] [6] [6]
Certain other excise taxes:
Passenger transportation by water 6,621 8,002
Use tax on heavy vehicles [1, 2] 63,266 190,289
Environmental taxes:
Domestic petroleum (Superfund) (ex-
pired effective January 1, 1996) -3 --
Imported petroleum (Superfund) (ex-
pired effective January 1, 1996) 3 638
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Certain chemicals (Superfund)
(expired effective January 1,
1996) [2] 10 -2,645
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -- --
Ozone-depleting chemicals: [2]
Total, excluding floor stocks -545 449
Floor stocks 3 213
Imported taxable products
containing or manufactured using
ozone-depleting chemicals [2] -863 -817
Taxes on Private Foundations:
Net investment income [7] 279,177 59,844
Additional excise taxes [8] 1,174 342
Taxes on Black Lung Benefit Trusts
[2] -- --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 1,405 111
Nondeductible contributions -36 10
Excess contributions to Individual
Retirement Accounts and others [6] [6]
Prohibited transactions 104 23
Certain excess contributions 6 14
Reversion of qualified plan
assets to employer 25 63
Penalties [2] 367 --
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts -50 120
Regulated Investment Companies -1,286 3,149
Windfall profits tax on domestic
crude oil (repealed August 23,
1988) [1] -- --
Miscellaneous IRS taxes [2] 66,567 --
Unclassified [11] -4,911,028 3,530,111
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and
the Alcohol and Tobacco Tax and Trade
Bureau
Total excise tax collections 3,755,734 3,956,588
Tax liabilities by type of excise
tax [12] 3,730,471 [r] 3,941,341 [r]
Distilled spirits:
Domestic 792,682 691,533 [r]
Imported 237,126 [r] 209,419
Wine:
Domestic 145,975 [r] 115,678 [r]
Imported 51,684 41,831
Beer:
Domestic 674,704 [r] 737,101 [r]
Imported 82,207 98,252
Tobacco products: [13]
Domestic [13] 1,601,694 [r] 1,912,788 [r]
Cigarettes [13] 1,731,874 1,970,969 [r]
Cigars [13] 30,143 32,141
Papers/tubes [13] 215 263
Chewing tobacco and snuff [13] 10,928 12,251
Pipe/roll-your-own tobacco [13] 3,200 [r] 4,200 [r]
Floor stocks 394 20,815
Imported 88,664 84,677
Firearms and ammunition 52,299 47,457
Special occupations 3,436 2,605 [r]
Alcohol and Tobacco Tax and Trade
Bureau and Customs Service
collections less reported amounts 25,263 [r] 15,247 [r]
Total collections less reported
amounts 25,263 [r] 15,247 [r]
Fiscal year
2002
by quarter ending--
Type of excise tax by agency to which June September
tax was reported or paid 2002 2002
(11) (12)
Total excise tax collections 17,966,000 19,790,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 13,485,541 [r] 14,948,616
Tax liabilities by type of excise
tax, total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 54,223 61,691
Boats (repealed, January 1,
1993) -- --
Aircraft (repealed, January 1,
1993) 45 --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1,
1993) -- --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 41,748 35,931
Floor stocks -- --
Dyed diesel fuel for certain
intercity or local buses 437 412
Special motor fuels:
Total, excluding floor stocks 3,930 3,882
Floor stocks -- --
Compressed natural gas 259 250
Alcohol fuels [2] [5] [5]
Fuels used commercially on inland
waterways 29,889 26,686
Truck, trailer, and semitrailer
chassis and bodies, and
tractors 374,194 481,671
Manufacturers excise taxes:
Gas guzzlers [2] 29,974 20,167
Highway-type tires [2] 101,780 102,237
Aviation gasoline [3] 14,234 19,698
Gasoline except for use in
gasohol:
Total, excluding floor stocks 5,034,499 5,815,851
Floor stocks 1 1
Diesel fuel, except for trains
and intercity buses:
Total, excluding floor stocks
[2] 2,067,006 2,128,197
Floor stocks -- --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 12 -11
7.7 percent under 10 percent 206 -26
10 percent or more 71,797 95,634
Floor stocks -1 --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 88,418 87,966
7.7 percent under 10 percent 1,281 1,520
10 percent or more 473,083 512,616
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 74,802 76,457
Floor stocks -- --
Aviation fuel (except gasoline)
for commercial use (other than
foreign trade) 136,820 131,245
Kerosene effective July 1 1998 7,761 5,144
Coal:
Mined underground:
At 4.4 percent of sales price 38,253 39,203
At $1.10 per ton 39,518 38,703
Surface mined:
At 4.4 percent of sales price 26,497 26,234
At $0.55 per ton 33,762 36,443
Certain vaccines [2] 45,764 47,314
Sport fishing equipment 31,859 19,128
Electric outboard motors, sonar
devices 1,462 394
Bows and arrows 6,083 7,597
Taxes on facilities and services:
Telephone and teletypewriter
services 1,514,404 1,464,293
Transportation of persons by air 1,634,956 1,540,014
Use of international air travel
facilities 347,007 411,542
Transportation of property by air 102,001 49,858
Taxes on policies issued by foreign
insurers 45,154 58,701
Taxes related to wagering:
Certain wagers [2] [6] [6]
Occupational taxes [2] [6] [6]
Certain other excise taxes:
Passenger transportation by water 8,199 8,247
Use tax on heavy vehicles [1, 2] 166,230 479,582
Environmental taxes:
Domestic petroleum (Superfund) (ex-
pired effective January 1, 1996) 4 -5
Imported petroleum (Superfund) (ex-
pired effective January 1, 1996) -- --
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Certain chemicals (Superfund)
(expired effective January 1,
1996) [2] -170 -37
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -- -7
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 2,257 1,834
Floor stocks 919 47
Imported taxable products
containing or manufactured using
ozone-depleting chemicals [2] 352 383
Taxes on Private Foundations:
Net investment income [7] 104,448 46,956
Additional excise taxes [8] 1,590 1,414
Taxes on Black Lung Benefit Trusts
[2] -- --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 296 45
Nondeductible contributions 1 --
Excess contributions to Individual
Retirement Accounts and others [6] [6]
Prohibited transactions 81 -1
Certain excess contributions 12 2
Reversion of qualified plan
assets to employer 55 32
Penalties [2] 347 1,173
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 3 --
Regulated Investment Companies 9 --
Windfall profits tax on domestic
crude oil (repealed August 23,
1988) [1] -- --
Miscellaneous IRS taxes [2] 32,526 7,121
Unclassified [11] 371,799 1,378,524
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and
the Alcohol and Tobacco Tax and Trade
Bureau
Total excise tax collections 4,480,459 4,841,384
Tax liabilities by type of excise
tax [12] 4,372,621 [r] 4,828,753 [r]
Distilled spirits:
Domestic 808,306 [r] 846,185
Imported 231,425 223,203
Wine:
Domestic 122,116 [r] 129,790 [r]
Imported 50,087 50,136
Beer:
Domestic 856,719 [r] 967,706 [r]
Imported 115,026 119,410
Tobacco products: [13]
Domestic [13] 1,972,943 [r] 2,276,239
Cigarettes [13] 1,976,054 [r] 1,964,320 [r]
Cigars [13] 40,311 [r] 39,484 [r]
Papers/tubes [13] 257 219
Chewing tobacco and snuff [13] 13,173 [r] 13,088
Pipe/roll-your-own tobacco [13] 3,829 4,187 [r]
Floor stocks 94,191 [r] 435
Imported 100,639 130,327
Firearms and ammunition 46,866 58,402
Special occupations 68,494 [r] 27,355 [r]
Alcohol and Tobacco Tax and Trade
Bureau and Customs Service
collections less reported amounts 107,838 [r] 12,631 [r]
Total collections less reported
amounts 107,838 [r] 12,631 [r]
Fiscal year
2003
Type of excise tax by agency to which Tax rates in effect on
tax was reported or paid October 1, 2002
(13)
Total excise tax collections various
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections various
Tax liabilities by type of excise
tax, total N/A
Retail excise taxes:
Luxury taxes: 3 percent of price in excess
of--
Passenger vehicles $40,000 [4]
Boats (repealed, January 1,
1993) $100,000, repealed 1/1/93
Aircraft (repealed, January 1,
1993) $250,000, repealed 1/1/93
Jewelry (repealed, January 1,
1993) $10,000, repealed 1/1/93
Furs (repealed, January 1,
1993) $10,000, repealed 1/1/93
Dyed diesel fuel used in trains:
Total, excluding floor stocks $0.044 per gallon
Floor stocks $0.044 per gallon based on
10/1/93 inventory
Dyed diesel fuel for certain
intercity or local buses $0.074 per gallon
Special motor fuels:
Total, excluding floor stocks $0.184 per gallon
Floor stocks $0.043 per gallon based on
10/1/93 inventory
Compressed natural gas $0.4854 per 1000 cubic feet
Alcohol fuels [2] various
Fuels used commercially on inland
waterways $0.244 per gallon
Truck, trailer, and semitrailer
chassis and bodies, and
tractors 12 percent of price
Manufacturers excise taxes:
Gas guzzlers [2] various
Highway-type tires [2] various
Aviation gasoline [3] $0.194 per gallon
Gasoline except for use in
gasohol:
Total, excluding floor stocks $0.184 per gallon
Floor stocks $0.043 per gallon
Diesel fuel, except for trains
and intercity buses:
Total, excluding floor stocks
[2] $0.244 per gallon
Floor stocks $0.244 per gallon based on
10/1/93 inventory
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent $0.16308 per gallon
7.7 percent under 10 percent $0.15513 per gallon
10 percent or more $0.14555 per gallon
Floor stocks $0.043 per gallon based on
10/1/93 inventory
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent $0.15322 per gallon
7.7 percent under 10 percent $0.14242 per gallon
10 percent or more $0.130 per gallon
Floor stocks $0.043 per gallon based on
10/1/93 inventory
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks $0.219 per gallon
Floor stocks $0.175 per gallon
Aviation fuel (except gasoline)
for commercial use (other than
foreign trade) $0.044 per gallon
Kerosene effective July 1 1998 $0.244 per gallon
Coal:
Mined underground:
At 4.4 percent of sales price 4.4 percent of value
At $1.10 per ton $1.10 per ton if less than 4.4
percent of value
Surface mined:
At 4.4 percent of sales price 4.4 percent of value
At $0.55 per ton $0.55 per ton if less than 4.4
percent of value
Certain vaccines [2] $0.75 per dose
Sport fishing equipment 10 percent of sales price
Electric outboard motors, sonar
devices 3 percent of sales price
Bows and arrows 11-12.4 percent of sales price
Taxes on facilities and services:
Telephone and teletypewriter
services 3 percent
Transportation of persons by air 7.5 percent of the price plus
$3.00 flight segment for non-
rural airports [9]
Use of international air travel
facilities $13.20 per person, $6.60 for
domestic segments beginning
in Alaska or Hawaii [10]
Transportation of property by air 6.25 percent
Taxes on policies issued by foreign
insurers 1 percent or 4 percent of
premium paid
Taxes related to wagering:
Certain wagers [2] $0.25 or 2.0 percent of wager
Occupational taxes [2] $50 or $500 per person per year
Certain other excise taxes:
Passenger transportation by water $3.00 per passenger
Use tax on heavy vehicles [1, 2] $75-$550 per vehicle per year
Environmental taxes:
Domestic petroleum (Superfund) (ex-
pired effective January 1, 1996) $0.097 per barrel
Imported petroleum (Superfund) (ex-
pired effective January 1, 1996) $0.097 per barrel
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) $0.05 per barrel
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) $0.05 per barrel
Certain chemicals (Superfund)
(expired effective January 1,
1996) [2] $0.22-$4.87 per ton
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] various, per ton
Ozone-depleting chemicals: [2]
Total, excluding floor stocks various, per pound
Floor stocks various, per pound
Imported taxable products
containing or manufactured using
ozone-depleting chemicals [2] various
Taxes on Private Foundations:
Net investment income [7] 1 or 2 percent
Additional excise taxes [8] various
Taxes on Black Lung Benefit Trusts
[2] various
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 5 or 10 percent
Nondeductible contributions 10 percent
Excess contributions to Individual
Retirement Accounts and others 6 percent
Prohibited transactions 5 percent
Certain excess contributions 10 percent
Reversion of qualified plan
assets to employer 20 percent
Penalties [2] various
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 4 percent
Regulated Investment Companies 4 percent
Windfall profits tax on domestic
crude oil (repealed August 23,
1988) [1] --
Miscellaneous IRS taxes [2] various
Unclassified [11] various
Internal Revenue Service collections
less reported amounts --
Excise tax collections or liabilities
reported by the Customs Service and
the Alcohol and Tobacco Tax and Trade
Bureau
Total excise tax collections various
Tax liabilities by type of excise
tax [12] various
Distilled spirits:
Domestic $13.50 per proof gallon
Imported $13.50 per proof gallon
Wine:
Domestic $1.07 to $13.50 per gallon
Imported $1.07 to $3.40 per proof gallon
Beer:
Domestic $7 or $18 per barrel
Imported $18 per barrel
Tobacco products: [13]
Domestic [13] various
Cigarettes [13] $19.50 to $40.95 per thousand
Cigars [13] $1.828 to $48.75 per thousand
Papers/tubes [13] $0.0122 to $0.0244 per 50
Chewing tobacco and snuff [13] $0.195 to $0.585 per pound
Pipe/roll-your-own tobacco [13] $1.0969 per pound
Floor stocks various
Imported various
Firearms and ammunition 10 or 11 percent of sales price
Special occupations $250 to $1,000 per dealer or
manufacturer
Alcohol and Tobacco Tax and Trade
Bureau and Customs Service
collections less reported amounts N/A
Total collections less reported
amounts N/A
Fiscal year
2003
by quarter
ending--
Type of excise tax by agency to which December
tax was reported or paid 2002
(14)
Total excise tax collections 16,252,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 12,460,522
Tax liabilities by type of excise
tax, total N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 58,109
Boats (repealed, January 1,
1993) 3
Aircraft (repealed, January 1,
1993) --
Jewelry (repealed, January 1,
1993) --
Furs (repealed, January 1,
1993) --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 46,733
Floor stocks --
Dyed diesel fuel for certain
intercity or local buses 405
Special motor fuels:
Total, excluding floor stocks 4,662
Floor stocks --
Compressed natural gas 273
Alcohol fuels [2] 96
Fuels used commercially on inland
waterways 26,559
Truck, trailer, and semitrailer
chassis and bodies, and
tractors 420,084
Manufacturers excise taxes:
Gas guzzlers [2] 32,266
Highway-type tires [2] 84,812
Aviation gasoline [3] 15,706
Gasoline except for use in
gasohol:
Total, excluding floor stocks 5,374,086
Floor stocks --
Diesel fuel, except for trains
and intercity buses:
Total, excluding floor stocks
[2] 2,210,917
Floor stocks --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 91
7.7 percent under 10 percent 608
10 percent or more 92,347
Floor stocks --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 99,240
7.7 percent under 10 percent 44,600
10 percent or more 602,994
Floor stocks --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 71,209
Floor stocks -10
Aviation fuel (except gasoline)
for commercial use (other than
foreign trade) 121,822
Kerosene effective July 1 1998 27,250
Coal:
Mined underground:
At 4.4 percent of sales price 29,983
At $1.10 per ton 17,900
Surface mined:
At 4.4 percent of sales price 27,690
At $0.55 per ton 33,043
Certain vaccines [2] 37,616
Sport fishing equipment 19,183
Electric outboard motors, sonar
devices 245
Bows and arrows 3,253
Taxes on facilities and services:
Telephone and teletypewriter
services 1,471,335
Transportation of persons by air 1,537,468
Use of international air travel
facilities 355,482
Transportation of property by air 142,185
Taxes on policies issued by foreign
insurers 71,209
Taxes related to wagering:
Certain wagers [2] [6]
Occupational taxes [2] [6]
Certain other excise taxes:
Passenger transportation by water 7,557
Use tax on heavy vehicles [1, 2] 59,262
Environmental taxes:
Domestic petroleum (Superfund) (ex-
pired effective January 1, 1996) 1
Imported petroleum (Superfund) (ex-
pired effective January 1, 1996) --
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) --
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) --
Certain chemicals (Superfund)
(expired effective January 1,
1996) [2] 1
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] --
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 6,047
Floor stocks 4
Imported taxable products
containing or manufactured using
ozone-depleting chemicals [2] 2,504
Taxes on Private Foundations:
Net investment income [7] [6]
Additional excise taxes [8] [6]
Taxes on Black Lung Benefit Trusts
[2] --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 8
Nondeductible contributions --
Excess contributions to Individual
Retirement Accounts and others [6]
Prohibited transactions 1,358
Certain excess contributions 3
Reversion of qualified plan
assets to employer --
Penalties [2] --
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts --
Regulated Investment Companies 42
Windfall profits tax on domestic
crude oil (repealed August 23,
1988) [1] --
Miscellaneous IRS taxes [2] 7,306
Unclassified [11] -705,025
Internal Revenue Service collections
less reported amounts N/A
Excise tax collections or liabilities
reported by the Customs Service and
the Alcohol and Tobacco Tax and Trade
Bureau
Total excise tax collections 3,791,478
Tax liabilities by type of excise
tax [12] 3,784,958
Distilled spirits:
Domestic 793,016
Imported 256,628
Wine:
Domestic 152,200
Imported 57,049
Beer:
Domestic 671,176
Imported 88,692
Tobacco products: [13]
Domestic [13] 1,598,469
Cigarettes [13] 1,765,921
Cigars [13] 35,095
Papers/tubes [13] 295
Chewing tobacco and snuff [13] 12,850
Pipe/roll-your-own tobacco [13] 4,395
Floor stocks 244
Imported 117,211
Firearms and ammunition 48,167
Special occupations 2,350
Alcohol and Tobacco Tax and Trade
Bureau and Customs Service
collections less reported amounts 6,520
Total collections less reported
amounts 6,520
Table 22.--Selected Returns and Forms Filed or To Be Filed by Type
During Specified Calendar Years, 1975-2004
Number filed in
calendar year--
Type of return or form 1975 1980
(1) (2)
Individual Income [1] 84,026,800 93,196,100
Forms 1040, 1040A, 1040EZ, and
1040PC 83,913,100 93,052,300
Paper returns 83,913,100 93,052,300
Electronically-filed returns N/A N/A
Business returns 10,073,100 11,402,900
Schedule C or C-EZ 7,439,000 8,944,300
Schedule F 2,634,200 2,458,600
Nonbusiness returns 73,840,000 81,649,400
Forms 1040C, 1040NR, 1040PR, and
1040SS 113,700 143,800
Corporation Income [2] 2,132,800 2,675,700
Form 1120 1,762,900 2,115,500
Form 1120A N/A N/A
Form 1120S 367,200 528,100
Other 2,600 32,100
Partnership, Forms 1065 and 1065B [3] 1,132,800 1,401,600
Estate and trust income, Forms 1041 and
1041S [4] 1,564,200 1,881,800
Estate tax, Forms 706, 706NA, 706GS(D),
and 706GS(T) [5] 225,800 147,300
Gift tax, Form 709 273,200 214,800
Tax-exempt organizations [6] 403,800 442,600
Forms 990 and 990EZ 346,600 362,600
Form 990-PF 29,600 33,100
Form 990-T 19,700 23,500
Forms 990C, 4720, and 5227 7,900 23,400
Employment [7] 24,737,828 26,387,000
Forms 940, 940EZ, 940PR 4,152,209 4,702,000
Forms 941, 941PR/SS/M 17,024,748 18,854,000
Forms 943, 943PR 456,476 423,000
Other 3,104,395 2,408,000
Excise [8] 864,508 875,000
Form 2290 437,334 444,000
Form 720 313,578 366,000
Other 113,596 65,000
Number filed in
calendar year--
Type of return or form 1985 1990
(3) (4)
Individual Income [1] 99,704,200 112,596,000
Forms 1040, 1040A, 1040EZ, and
1040PC 99,528,900 112,305,000
Paper returns 99,528,900 108,100,900
Electronically-filed returns N/A 4,204,200
Business returns 14,136,800 16,170,200
Schedule C or C-EZ 11,767,300 14,149,000
Schedule F 2,369,400 2,021,300
Nonbusiness returns 85,392,100 96,134,800
Forms 1040C, 1040NR, 1040PR, and
1040SS 175,300 291,000
Corporation Income [2] 3,437,300 4,319,500
Form 1120 2,432,300 2,334,600
Form 1120A 199,700 332,000
Form 1120S 736,900 1,536,100
Other 68,400 116,800
Partnership, Forms 1065 and 1065B [3] 1,755,300 1,750,900
Estate and trust income, Forms 1041 and
1041S [4] 2,125,000 2,680,900
Estate tax, Forms 706, 706NA, 706GS(D),
and 706GS(T) [5] 80,800 60,800
Gift tax, Form 709 97,700 147,700
Tax-exempt organizations [6] 454,100 487,400
Forms 990 and 990EZ 365,500 359,700
Form 990-PF 32,000 44,700
Form 990-T 26,200 39,100
Forms 990C, 4720, and 5227 30,400 43,900
Employment [7] 27,409,300 28,911,300
Forms 940, 940EZ, 940PR 4,813,000 5,367,400
Forms 941, 941PR/SS/M 20,304,200 21,632,100
Forms 943, 943PR 399,100 385,400
Other 1,893,000 1,526,400
Excise [8] 1,160,500 852,000
Form 2290 709,200 440,700
Form 720 416,200 339,100
Other 35,100 72,200
Number filed in
calendar year--
Type of return or form 1995 1998
(5) (6)
Individual Income [1] 116,466,900 123,049,600
Forms 1040, 1040A, 1040EZ, and
1040PC 116,059,700 122,546,900
Paper returns 104,252,800 97,966,600
Electronically-filed returns 11,806,900 24,580,300
Business returns 18,058,600 19,031,300
Schedule C or C-EZ 16,157,000 17,183,700
Schedule F 1,901,600 1,847,600
Nonbusiness returns 98,001,100 103,515,700
Forms 1040C, 1040NR, 1040PR, and
1040SS 407,200 502,700
Corporation Income [2] 4,817,900 5,241,200
Form 1120 2,197,000 2,207,600
Form 1120A 319,100 272,500
Form 1120S 2,161,000 2,599,800
Other 140,800 161,300
Partnership, Forms 1065 and 1065B [3] 1,580,300 1,861,000
Estate and trust income, Forms 1041 and
1041S [4] 3,190,900 3,397,600
Estate tax, Forms 706, 706NA, 706GS(D),
and 706GS(T) [5] 81,400 110,100
Gift tax, Form 709 216,200 261,200
Tax-exempt organizations [6] 572,600 618,300
Forms 990 and 990EZ 406,400 412,000
Form 990-PF 51,300 61,800
Form 990-T 49,800 50,200
Forms 990C, 4720, and 5227 65,100 94,300
Employment [7] 28,654,900 29,106,400
Forms 940, 940EZ, 940PR 5,482,600 5,483,300
Forms 941, 941PR/SS/M 22,219,100 23,098,500
Forms 943, 943PR 354,700 330,900
Other 598,500 193,700
Excise [8] 788,600 821,900
Form 2290 490,300 562,500
Form 720 225,300 194,000
Other 73,000 65,400
Number filed in
calendar year--
Type of return or form 1999 2000
(7) (8)
Individual Income [1] 125,389,700 127,657,400
Forms 1040, 1040A, 1040EZ, and
1040PC 124,887,100 127,097,200
Paper returns 95,557,600 91,695,100
Electronically-filed returns 29,329,500 35,402,200
Business returns 19,176,200 19,350,400
Schedule C or C-EZ 17,377,100 17,570,500
Schedule F 1,799,200 1,779,900
Nonbusiness returns 105,710,900 107,746,800
Forms 1040C, 1040NR, 1040PR, and
1040SS 502,500 560,200
Corporation Income [2] 5,398,300 5,469,600
Form 1120 2,202,400 2,161,700
Form 1120A 260,800 245,500
Form 1120S 2,767,000 2,887,100
Other 168,100 175,300
Partnership, Forms 1065 and 1065B [3] 1,974,700 2,066,800
Estate and trust income, Forms 1041 and
1041S [4] 3,403,300 3,528,900
Estate tax, Forms 706, 706NA, 706GS(D),
and 706GS(T) [5] 116,400 123,600
Gift tax, Form 709 291,900 308,600
Tax-exempt organizations [6] 692,600 [r] 699,100
Forms 990 and 990EZ 458,100 461,700
Form 990-PF 64,900 70,000
Form 990-T 62,800 52,600
Forms 990C, 4720, and 5227 106,800 114,900
Employment [7] 28,973,600 28,841,200
Forms 940, 940EZ, 940PR 5,479,100 5,463,100
Forms 941, 941PR/SS/M 22,985,100 22,890,300
Forms 943, 943PR 316,200 305,500
Other 193,200 182,300
Excise [8] 822,300 852,500
Form 2290 577,800 610,800
Form 720 183,800 174,700
Other 60,700 67,100
Number filed in
calendar year--
Type of return or form 2001 2002
(9) (10)
Individual Income [1] 130,094,300 130,977,500
Forms 1040, 1040A, 1040EZ, and
1040PC 129,444,900 130,341,200
Paper returns 89,238,100 83,505,100
Electronically-filed returns 40,206,800 46,836,100
Business returns 19,664,500 20,072,000
Schedule C or C-EZ 17,904,900 18,336,500
Schedule F 1,759,600 1,735,500
Nonbusiness returns 109,780,500 110,269,100
Forms 1040C, 1040NR, 1040PR, and
1040SS 649,300 636,400
Corporation Income [2] 5,561,300 5,738,800
Form 1120 2,128,700 2,131,900
Form 1120A 235,800 229,700
Form 1120S 3,022,600 3,191,100
Other 174,200 186,200
Partnership, Forms 1065 and 1065B [3] 2,165,000 2,271,800
Estate and trust income, Forms 1041 and
1041S [4] 3,918,900 3,658,000
Estate tax, Forms 706, 706NA, 706GS(D),
and 706GS(T) [5] 122,400 114,000
Gift tax, Form 709 303,800 282,600
Tax-exempt organizations [6] 724,200 744,400
Forms 990 and 990EZ 481,000 495,000
Form 990-PF 73,300 76,900
Form 990-T 48,200 46,400
Forms 990C, 4720, and 5227 121,700 126,200
Employment [7] 28,935,800 29,514,200
Forms 940, 940EZ, 940PR 5,545,400 5,546,300
Forms 941, 941PR/SS/M 22,919,800 23,510,100
Forms 943, 943PR 291,000 283,300
Other 179,600 174,600
Excise [8] 815,100 836,400
Form 2290 588,700 615,200
Form 720 164,900 161,100
Other 61,500 60,000
Number filed in
calendar year--
2003 (pro- 2004 (pro-
Type of return or form jected) [r] jected)
(11) (12)
Individual Income [1] 130,861,800 131,494,700
Forms 1040, 1040A, 1040EZ, and
1040PC 130,179,800 130,765,900
Paper returns 77,464,800 71,806,600
Electronically-filed returns 52,715,000 58,959,300
Business returns 20,397,900 20,697,500
Schedule C or C-EZ 18,684,200 19,006,300
Schedule F 1,713,700 1,691,100
Nonbusiness returns 109,781,900 110,068,400
Forms 1040C, 1040NR, 1040PR, and
1040SS 682,100 728,800
Corporation Income [2] 5,854,900 5,985,900
Form 1120 2,104,400 2,093,000
Form 1120A 222,800 218,600
Form 1120S 3,344,400 3,486,400
Other 183,400 188,000
Partnership, Forms 1065 and 1065B [3] 2,376,800 2,480,300
Estate and trust income, Forms 1041 and
1041S [4] 3,758,800 3,835,200
Estate tax, Forms 706, 706NA, 706GS(D),
and 706GS(T) [5] 86,800 74,800
Gift tax, Form 709 294,800 306,800
Tax-exempt organizations [6] 767,100 789,300
Forms 990 and 990EZ 509,000 523,000
Form 990-PF 80,600 84,200
Form 990-T 46,500 46,700
Forms 990C, 4720, and 5227 131,000 135,400
Employment [7] 29,738,000 29,942,300
Forms 940, 940EZ, 940PR 5,573,300 5,596,400
Forms 941, 941PR/SS/M 23,721,000 23,914,100
Forms 943, 943PR 271,800 262,200
Other 172,000 169,600
Excise [8] 852,500 862,800
Form 2290 634,900 651,300
Form 720 158,100 153,400
Other 59,500 58,100
Table 23.--Taxpayers Receiving Assistance, Paid and Unpaid, Specified
Tax Years 1990-2001
[Some estimates based on samples--all data are in thousands]
Tax year
Type of assistance 1990 1995 1998
(1) (2) (3)
Returns with paid preparer signature:
[1]
All returns 54,499 58,965 66,551
Form 1040EZ 648 1,760 701
Form 1040A 4,801 4,754 4,239
Form 1040, total 49,049 52,447 61,611
Form 1040 Business, total 10,723 13,281 14,130
Nonfarm 9,025 11,379 12,347
Farm 1,697 1,902 1,783
Form 1040 Nonbusiness, total 36,629 39,165 47,482
With itemized deductions 17,249 15,528 18,140
Without itemized deductions 19,380 23,637 29,342
Electronically-filed [2] 4,715 9,214 18,482
Assistance provided by IRS: [3]
Telephone inquiries (including
recorded telephone information) 63,980 99,107 110,879
Office walk-ins, information 7,173 6,397 9,981
Written inquiries 168 182 75
Number of taxpayers assisted by
selected special programs:
Community classes and seminars 924 426 528
Volunteer Income Tax Assistance
(VITA) and Tax Counseling for
the Elderly (TCE) 3,112 3,501 3,479
Tax year
Type of assistance 1999 2000 2001
(4) (5) (6)
Returns with paid preparer signature:
[1]
All returns 69,250 69,115 72,477
Form 1040EZ 761 958 2,096
Form 1040A 3,746 4,180 3,854
Form 1040, total 64,743 63,977 66,526
Form 1040 Business, total 14,198 13,855 14,194
Nonfarm 12,462 12,154 12,517
Farm 1,735 1,701 1,677
Form 1040 Nonbusiness, total 50,546 50,121 52,332
With itemized deductions 19,239 19,678 20,889
Without itemized deductions 31,307 30,444 31,443
Electronically-filed [2] 22,894 26,223 30,501
Assistance provided by IRS: [3]
Telephone inquiries (including
recorded telephone information) 93,212 110,524 85,593
Office walk-ins, information 9,663 9,362 9,211
Written inquiries 61 48 35
Number of taxpayers assisted by
selected special programs:
Community classes and seminars 1,416 577 11,029 [4]
Volunteer Income Tax Assistance
(VITA) and Tax Counseling for
the Elderly (TCE) 3,790 3,587 3,611
Table A.--U.S. Individual Income Tax: Personal Exemptions and
Lowest and Highest Bracket Tax Rates, and Tax Base for Regular
Tax, Tax Years 1913-2003
[Amounts are in dollars.]
Personal exemptions [1]
Single Married Dependents
Tax year persons couples
(1) (2) (3)
1913 3,000 4,000 N/A
1914 3,000 4,000 N/A
1915 3,000 4,000 N/A
1916 3,000 4,000 N/A
1917 1,000 2,000 200
1918 1,000 2,000 200
1919 1,000 2,000 200
1920 1,000 2,000 200
1921 1,000 2,500 [4] 400
1922 1,000 2,500 [4] 400
1923 1,000 2,500 [4] 400
1924 1,000 2,500 400
1925 1,500 3,500 400
1926 1,500 3,500 400
1927 1,500 3,500 400
1928 1,500 3,500 400
1929 1,500 3,500 400
1930 1,500 3,500 400
1931 1,500 3,500 400
1932 1,000 2,500 400
1933 1,000 2,500 400
1934 1,000 2,500 400
1935 1,000 2,500 400
1936 1,000 2,500 400
1937 1,000 2,500 400
1938 1,000 2,500 400
1939 1,000 2,500 400
1940 800 2,000 400
1941 750 1,500 400
1942 500 1,200 350
1943 500 1,200 350
1944 500 [11] 1,000 [11] 500 [11]
1945 500 [11] 1,000 [11] 501 [11]
1946 500 1,000 500
1947 500 1,000 500
1948 600 [14] 1,200 [14] 600
1949 600 [14] 1,200 [14] 600
1950 600 [14] 1,200 [14] 600
1951 600 [14] 1,200 [14] 600
1952 600 [14] 1,200 [14] 600
1953 600 [14] 1,200 [14] 600
1954 600 [14] 1,200 [14] 600
1955 600 [14] 1,200 [14] 600
1956 600 [14] 1,200 [14] 600
1957 600 [14] 1,200 [14] 600
1958 600 [14] 1,200 [14] 600
1959 600 [14] 1,200 [14] 600
1960 600 [14] 1,200 [14] 600
1961 600 [14] 1,200 [14] 600
1962 600 [14] 1,200 [14] 600
1963 600 [14] 1,200 [14] 600
1964 600 [14] 1,200 [14] 600
1965 600 [14] 1,200 [14] 600
1966 600 [14] 1,200 [14] 600
1967 600 [14] 1,200 [14] 600
1968 600 [14] 1,200 [14] 600
1969 600 [14] 1,200 [14] 600
1970 625 [14] 1,250 [14] 625
1971 675 [14] 1,350 [14] 675
1972 750 [14] 1,500 [14] 750
1973 750 [14] 1,500 [14] 750
1974 750 [14] 1,500 [14] 750
1975 750 [14, 26] 1,500 [14, 26] 750 [26]
1976 750 [14, 27] 1,500 [14, 27] 750 [27]
1977 750 [14, 27] 1,500 [14, 27] 750 [27]
1978 750 [14, 27] 1,500 [14, 27] 750 [27]
1979 1,000 [14] 2,000 [14] 1,000
1980 1,000 [14] 2,000 [14] 1,000
1981 1,000 [14] 2,000 [14] 1,000
1982 1,000 [14] 2,000 [14] 1,000
1983 1,000 [14] 2,000 [14] 1,000
1984 1,000 [14] 2,000 [14] 1,000
1985 1,040 [14, 30] 2,080 [14, 30] 1,040 [30]
1986 1,080 [14, 30] 2,160 [14, 30] 1,080 [30]
1987 1,900 [30] 3,800 [30] 1,900 [30]
1988 1,950 [30, 32, 33] 3,900 [30, 32, 33] 1,950 [30, 32, 33]
1989 2,000 [30, 32, 33] 4,000 [30, 32, 33] 2,000 [30, 32, 33]
1990 2,050 [30, 32, 33] 4,100 [30, 32, 33] 2,050 [30, 32, 33]
1991 2,150 [30, 32] 4,300 [30, 32] 2,150 [30, 32]
1992 2,300 [30, 32] 4,600 [30, 32] 2,300 [30, 32]
1993 2,350 [30, 32] 4,700 [30, 32] 2,350 [30, 32]
1994 2,450 [30, 32] 4,900 [30, 32] 2,450 [30, 32]
1995 2,500 [30, 32] 5,000 [30, 32] 2,500 [30, 32]
1996 2,550 [30, 32] 5,100 [30, 32] 2,550 [30, 32]
1997 2,650 [30, 32] 5,300 [30, 32] 2,650 [30, 32]
1998 2,700 [30, 32] 5,400 [30, 32] 2,700 [30, 32]
1999 2,750 [30, 32] 5,500 [30, 32] 2,750 [30, 32]
2000 2,800 [30, 32] 5,600 [30, 32] 2,800 [30, 32]
2001 2,900 [30, 32] 5,800 [30, 32] 2,900 [30, 32]
2002 3,000 [30, 32] 6,000 [30, 32] 3,000 [30, 32]
2003 3,050 [30, 32] 6,100 [30, 32] 3,050 [30, 32]
Tax rates for regular tax--
Lowest bracket Highest bracket
Tax year Tax Taxable Tax
rate [2] income rate [2]
(percent) under-- [3] (percent)
[4] [5] [6]
1913 1.0 20,000 7.0
1914 1.0 20,000 7.0
1915 1.0 20,000 7.0
1916 2.0 20,000 15.0
1917 2.0 2,000 67.0
1918 6.0 4,000 77.0
1919 4.0 4,000 73.0
1920 4.0 4,000 73.0
1921 4.0 4,000 73.0
1922 4.0 4,000 58.0
1923 3.0 [5] 4,000 43.5 [5]
1924 1.5 [6] 4,000 46.0
1925 1.125 [7] 4,000 25.0
1926 1.125 [7] 4,000 25.0
1927 1.125 [7] 4,000 25.0
1928 1.125 [8] 4,000 25.0
1929 0.375 [8] 4,000 24.0
1930 1.125 [8] 4,000 25.0
1931 1.125 [8] 4,000 25.0
1932 4.0 4,000 63.0
1933 4.0 4,000 63.0
1934 4.0 [9] 4,000 63.0
1935 4.0 [9] 4,000 63.0
1936 4.0 [9] 4,000 79.0
1937 4.0 [9] 4,000 79.0
1938 4.0 [9] 4,000 79.0
1939 4.0 [9] 4,000 79.0
1940 4.4 [9, 10] 4,000 81.1 [10]
1941 10.0 [9] 2,000 81.0
1942 19.0 [9] 2,000 88.0
1943 19.0 [9] 2,000 88.0
1944 23.0 2,000 94.0 [12]
1945 23.0 2,000 94.0 [12]
1946 19.0 [13] 2,000 86.45 [13]
1947 19.0 [13] 2,000 86.45 [13]
1948 16.6 [15] 4,000 82.13 [15]
1949 16.6 [15] 4,000 82.13 [15]
1950 17.4 [16] 4,000 84.36 [16]
1951 20.4 4,000 91.0 [17]
1952 22.2 4,000 92.0 [18]
1953 22.2 4,000 92.0 [18]
1954 20.0 4,000 91.0 [19]
1955 20.0 4,000 91.0 [19]
1956 20.0 4,000 91.0 [19]
1957 20.0 4,000 91.0 [19]
1958 20.0 4,000 91.0 [19]
1959 20.0 4,000 91.0 [19]
1960 20.0 4,000 91.0 [19]
1961 20.0 4,000 91.0 [19]
1962 20.0 4,000 91.0 [19]
1963 20.0 4,000 91.0 [19]
1964 16.0 1,000 77.0
1965 14.0 1,000 70.0
1966 14.0 1,000 70.0
1967 14.0 1,000 70.0
1968 14.0 1,000 75.25 [20]
1969 14.0 1,000 77.0 [21]
1970 14.0 1,000 71.75 [22]
1971 14.0 1,000 70.0 [23]
1972 14.0 1,000 70.0 [24]
1973 14.0 1,000 70.0 [24]
1974 14.0 [25] 1,000 70.0 [24, 25]
1975 14.0 1,000 70.0 [24]
1976 14.0 1,000 70.0 [24]
1977 14.0 [28] 3,200 [28] 70.0 [24]
1978 14.O [28] 3,200 [28] 70.0 [24]
1979 14.0 [28] 3,400 [28] 70.0 [24]
1980 14.0 [28] 3,400 [28] 70.0 [24]
1981 13.825 [28, 29] 3,400 [28] 69.125 [24, 29]
1982 12.0 [28] 3,400 [28] 50.0
1983 11.0 [28] 3,400 [28] 50.0
1984 11.0 [28] 3,400 [28] 50.0
1985 11.0 [28] 3,540 [28, 31] 50.0
1986 11.0 [28] 3,670 [28, 31] 50.0
1987 11.0 3,000 [31] 38.5
1988 15.0 [34, 35] 29,750 [31, 35] 28.0 [34, 35]
1989 15.0 [34, 35] 30,950 [31, 35] 28.0 [34, 35]
1990 15.0 [34, 35] 32,450 [31, 35] 28.0 [34, 35]
1991 15.0 34,000 [31] 31.0
1992 15.0 35,800 [31] 31.0
1993 15.0 36,900 [31] 39.6
1994 15.0 38,000 [31] 39.6
1996 15.0 39,000 [31] 39.6
1996 15.0 40,100 [31] 39.6
1997 15.0 41,200 [31] 39.6
1998 15.0 42,350 [31] 39.6
1999 15.0 43,050 [31] 39.6
2000 15.0 [36] 43,850 [31] 39.6 [36]
2001 10.0 [37] 12,000 [31, 38] 39.1 [37]
2002 10.0 12,000 [31] 38.6
2003 10.0 12,000 [31] 38.6
Tax rates for regular tax--
Highest bracket
Tax year Taxable
income
over-- [3]
[7]
1913 500,000
1914 500,000
1915 500,000
1916 2,000,000
1917 2,000,000
1918 1,000,000
1919 1,000,000
1920 1,000,000
1921 1,000,000
1922 200,000
1923 200,000
1924 500,000
1925 100,000
1926 100,000
1927 100,000
1928 100,000
1929 100,000
1930 100,000
1931 100,000
1932 1,000,000
1933 1,000,000
1934 1,000,000
1935 1,000,000
1936 5,000,000
1937 5,000,000
1938 5,000,000
1939 5,000,000
1940 5,000,000
1941 5,000,000
1942 200,000
1943 200,000
1944 200,000
1945 200,000
1946 200,000
1947 200,000
1948 400,000
1949 400,000
1950 400,000
1951 400,000
1952 400,000
1953 400,000
1954 400,000
1955 400,000
1956 400,000
1957 400,000
1958 400,000
1959 400,000
1960 400,000
1961 400,000
1962 400,000
1963 400,000
1964 400,000
1965 200,000
1966 200,000
1967 200,000
1968 200,000
1969 200,000
1970 200,000
1971 200,000
1972 200,000
1973 200,000
1974 200,000
1975 200,000
1976 200,000
1977 203,200
1978 203,200
1979 215,400
1980 215,400
1981 215,400
1982 85,600
1983 109,400
1984 162,400
1985 169,020 [31]
1986 175,250 [31]
1987 90,000 [31]
1988 29,750 [31, 35]
1989 30,950 [31, 35]
1990 32,450 [31, 35]
1991 82,150 [31]
1992 86,500 [31]
1993 89,150 [31]
1994 250,000 [31]
1996 256,500 [31]
1996 263,750 [31]
1997 271,050 [31]
1998 278,450 [31]
1999 283,150 [31]
2000 288,350 [31]
2001 297,350 [31, 38]
2002 307,050 [31]
2003 311,950 [31]
See notes at end of this table.
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