Government Industry
Industry: Email Alert RSS FeedSelected historical and other data - Illustration
Statistics of Income Bulletin, Fall, 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 persons 39,143,344 42,803,169
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 87,198,001
Amount 1,349,542,802 1,928,200,978
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] 11,865,656 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 7,243,746
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 [7] (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 18,498,600
Total statutory adjustments:
Number of returns [17] 13,148,919 37,763,418
Amount [17] 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 5,161,993
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 (21) 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 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 249,078,475 321,917,289
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] 87,439,159 93,979,989
Amount [38] 271,501,122 374,657,500
Income tax withheld: [39]
Number of returns 81,727,468 86,796,750
Amount 228,959,396 299,184,608
Excess Social Security tax
withheld:
Number of returns 1,112,936 870,892
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 persons 49,873,116 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 32,496,956 21,443,077
Adjusted gross income (AGI) [3] 3,405,427,348 4,189,363,615
Salaries and wages:
Number of returns 96,729,912 101,138,551
Amount 2,599,401,271 3,201,456,569
Taxable interest received: [4]
Number of returns 70,369,662 67,028,830
Amount 227,083,888 154,780,536
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 28,214,195
Amount 80,168,536 94,592,325
Business or profession net income:
Number of returns 11,221,925 12,217,261
Amount 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 14,829,385
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 159,294,448 221,053,045
Unemployment compensation in
AGI: [12]
Number of returns 8,014,136 7,985,322
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 3,210,364 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 [7] 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 1,493,176
Amount [7] 11,829,067 16,041,814
Total statutory adjustments:
Number of returns [17] 16,648,032 18,208,887
Amount [17] 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 (21) 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 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 616,288 702,906
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 89,862,434 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 830,313 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 fling 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 78,103,385 104,537,379
Item 1999 2000
(5) (6)
All returns [1] 127,075,145 129,373,500
Form 1040 returns [1] 74,165,814 76,846,102
Form 1040A returns [1] 26,961,302 28,826,589
Form 1040EZ returns [1] 20,752,420 21,700,609
Form 1040PC returns [1] 5,195,609 N/A
Electronically-filed returns [1] 35,495,320 40,078,595
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 persons 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 18,306,406 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 67,218,877 68,046,458
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 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 898,350 872,562
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 6,478,292
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 4,200,568
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 1,117,408 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 [7] 58,685,867 72,511,266
Estate or trust net income:
Number of returns 516,024 556,534
Amount 10,975,854 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 [17] 56,698,800 56,609,518
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 (21) 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 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 1,084,868,447
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 196,915,946 221,621,893
Payments with requests for
extension of fling 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 51,034,364
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 persons 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 249,507,231 (r)
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 26,890,925
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 [7] 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 [17] 60,572,768
Individual Retirement
Arrangements: [18]
Number of returns 3,448,457
Amount 7,406,666
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 (21) 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 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 fling 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 236,982,082
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 of adjusted
gross income 1999 2000 2001
(1) (2) (3)
Total 127,075,145 129,373,500 130,256,237
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 5,384,593 5,370,910
$3,000 under $5,000 [2] 5,613,885 5,598,989 5,383,155
$5,000 under $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
$9,000 under $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
$40,000 under $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
$75,000 under $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 2,018,372
$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 66,768 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 of adjusted
gross income 1999 2000 2001
(4) (5) (6)
Total 5,855,467,909 6,365,376,648 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
$5,000 under $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
$9,000 under $11,000 50,520,698 50,793,574 49,014,583
$11,000 under $13,000 59,487,740 58,272,602 56,048,919
$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
$40,000 under $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
$75,000 under $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 215,487,308 300,128,133 174,988,989
Personal exemptions and total deductions
Size of 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
$5,000 under $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
$9,000 under $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 52,108,469 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
$40,000 under $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
$75,000 under $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 of 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
$5,000 under $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
$9,000 under $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 $30,000 130,116,151 127,600,390 126,824,811
$30,000 under $40,000 284,989,844 289,468,391 288,448,814
$40,000 under $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
$75,000 under $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
Taxable income [4]
Size of 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
$5,000 under $7,000 476,424 515,052 251,677
$7,000 under $9,000 750,385 774,596 445,506
$9,000 under $11,000 1,419,017 1,309,333 845,943
$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
$40,000 under $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
$75,000 under $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
Returns showing total
Percentage of income tax
returns showing no
Total income tax Average tax (whole
[4] dollars) [4]
Size of adjusted
gross income 1999 2000 2001 1999 2000
(16) (17) (18) (19) (20)
Total 25.6 25.2 27.2 9,280 10,129
No adjusted gross
income [1,2] 99.5 99.5 99.6 22,567 21,673
$1 under $1,000 [2] 87.8 89.5 93.5 31 17
$1,000 under $3,000 [2] 83.1 82.4 87.4 132 134
$3,000 under $5,000 [2] 77.9 79.2 85.5 172 179
$5,000 under $7,000 69.7 66.6 69.0 302 297
$7,000 under $9,000 50.6 53.0 60.2 298 331
$9,000 under $11,000 43.6 45.2 46.6 497 470
$11,000 under $13,000 45.1 44.4 46.4 719 704
$13,000 under $15,000 39.6 39.6 42.8 864 883
$15,000 under $17,000 34.8 36.6 37.6 1,054 1,052
$17,000 under $19,000 34.8 34.8 36.3 1,300 1,279
$19,000 under $22,000 29.0 30.4 33.4 1,549 1,565
$22,000 under $25,000 19.5 20.9 26.8 1,832 1,815
$25,000 under $30,000 11.3 12.8 17.6 2,277 2,248
$30,000 under $40,000 3.7 4.0 7.2 3,101 3,094
$40,000 under $50,000 1.3 1.6 2.9 4,462 4,462
$50,000 under $75,000 0.5 0.7 1.0 6,788 6,824
$75,000 under $100,000 0.1 0.2 0.3 11,767 11,631
$100,000 under $200,000 0.1 0.1 0.1 22,855 22,783
$200,000 under $500,000 0.1 0.1 0.1 69,465 68,628
$500,000 under
$1,000,000 0.1 0.1 0.2 192,426 192,092
$1,000,000 under
$1,500,000 0.1 0.1 0.2 354,914 353,561
$1,500,000 under
$2,000,000 0.1 0.1 0.2 507,694 505,605
$2,000,000 under
$5,000,000 0.1 0.1 0.2 875,150 873,054
$5,000,000 under
$10,000,000 0.1 0.1 0.3 1,945,630 1,951,599
$10,000,000 or more 0.1 0.1 0.2 6,326,785 6,790,191
Returns showing total income tax
Average
tax
(whole
dollars) Tax as percentage
[4] of AGI [4]
Size of adjusted
gross income 2001 1999 2000 2001
(21) (22) (23) (24)
Total 9,370 15.7 16.1 15.2
No adjusted gross
income [1,2] 17,469 (5) (5) (5)
$1 under $1,000 [2] 11 3.7 2.0 1.2
$1,000 under $3,000 [2] 111 7.0 6.9 5.9
$3,000 under $5,000 [2] 106 4.0 4.2 2.5
$5,000 under $7,000 164 5.1 5.0 2.8
$7,000 under $9,000 225 3.7 4.1 2.8
$9,000 under $11,000 323 5.0 4.7 3.2
$11,000 under $13,000 560 6.0 5.9 4.7
$13,000 under $15,000 756 6.2 6.3 5.4
$15,000 under $17,000 929 6.6 6.6 5.8
$17,000 under $19,000 1,149 7.2 7.1 6.4
$19,000 under $22,000 1,464 7.5 7.6 7.1
$22,000 under $25,000 1,751 7.8 7.7 7.4
$25,000 under $30,000 2,205 8.3 8.2 8.0
$30,000 under $40,000 2,994 8.9 8.9 8.6
$40,000 under $50,000 4,314 10.0 10.0 9.6
$50,000 under $75,000 6,558 11.1 11.2 10.7
$75,000 under $100,000 11,124 13.7 13.6 13.0
$100,000 under $200,000 21,896 17.4 17.3 16.6
$200,000 under $500,000 66,764 24.0 23.9 23.3
$500,000 under
$1,000,000 190,893 28.4 28.3 28.1
$1,000,000 under
$1,500,000 354,659 29.4 29.2 29.3
$1,500,000 under
$2,000,000 507,211 29.5 29.4 29.5
$2,000,000 under
$5,000,000 880,863 29.3 29.2 29.6
$5,000,000 under
$10,000,000 1,978,569 28.5 28.5 29.0
$10,000,000 or more 6,642,108 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 1990
(1) (2) (3)
1. Personal income (per NIPA) 2,323.9 3,515.0 4,903.2
2. Portion of personal income not
included in AGI 678.6 1,238.3 1,679.6
Transfer payments (except taxable
military pay) [1] 276.2 397.9 550.4
Other labor income (except
fees) [2] 184.9 281.3 388.3
Imputed income [3] 64.0 91.2 145.9
Investment income of life
insurance carriers and pension
plans [4] 78.6 186.1 278.6
Investment income received by
nonprofit institutions or
retained by fiduciaries 19.9 37.5 51.6
Net differences in accounting
treatment (NIPA vs. IRS) [5] 11.5 87.9 109.7
Other excluded or tax-exempt [6] 43.6 156.4 155.0
3. Portion of AGI not included in
personal income 186.3 353.1 589.5
Personal contributions for social
insurance [7] 77.2 133.6 203.7
Net gain less loss from sales of
property [8] 29.7 69.8 115.7
Taxable pensions [9] 68.2 145.0 215.7
S corporation income or loss
(allocated to shareholders) 0.7 6.3 36.4
Other taxable income less
loss [10] 10.4 -1.7 18.1
4. Total net adjustment for conceptual
differencesv (line 2 minus line
3) 492.3 885.1 1,090.1
5. Estimated total AGI (per NIPA)
(line 1 minus line 4) 1,831.6 2,629.9 3,813.2
6. Adjusted gross income (AGI) (SOI) 1,613.7 2,306.0 3,405.4
7. Estimated difference in AGI (NIPA
vs. SOI) (line 5 minus line 6)
[11] 217.9 323.9 407.8
Income and adjustment items 1995 1998 1999
(4) (5) (6)
1. Personal income (per NIPA) 6,200.9 7,426.0 7,786.5
2. Portion of personal income not
included in AGI 2,275.3 2,627.9 2,726.5
Transfer payments (except taxable
military pay) [1] 806.0 889.0 911.8
Other labor income (except
fees) [2] 494.6 487.9 507.4
Imputed income [3] 242.7 320.3 343.5
Investment income of life
insurance carriers and pension
plans [4] 358.8 427.9 431.2
Investment income received by
nonprofit institutions or
retained by fiduciaries 59.8 65.8 68.8
Net differences in accounting
treatment (NIPA vs. IRS) [5] 72.9 95.8 101.6
Other excluded or tax-exempt [6] 240.6 341.2 362.3
3. Portion of AGI not included in
personal income 840.7 1,325.5 1,502.5
Personal contributions for social
insurance [7] 268.8 316.3 337.4
Net gain less loss from sales of
property [8] 167.4 444.5 541.0
Taxable pensions [9] 292.2 356.3 383.3
S corporation income or loss
(allocated to shareholders) 79.2 115.2 127.4
Other taxable income less
loss [10] 33.2 93.2 113.3
4. Total net adjustment for conceptual
differencesv (line 2 minus line
3) 1,434.6 1,302.4 1,224.0
5. Estimated total AGI (per NIPA)
(line 1 minus line 4) 4,766.4 6,123.7 6,562.4
6. Adjusted gross income (AGI) (SOI) 4,189.4 5,416.0 5,855.5
7. Estimated difference in AGI (NIPA
vs. SOI) (line 5 minus line 6)
[11] 577.0 707.7 707.0
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 [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 pensions [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
differencesv (line 2 minus line
3) 1,284.2
5. Estimated total AGI (per NIPA)
(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]
Total Difference
adjusted gross
income (AGI) Percentage
Tax Personal income (per of personal
year (per NIPA) [1] NIPA) [1, 2] 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
Total Reported on tax
Tax year (per NIPA) [1, 2] returns (per SOI) [2] Amount [2]
(1) (2) (3)
1950 202.3 179.1 23.2
1951 228.8 202.3 26.5
1952 241.1 215.3 25.8
1953 255.4 228.7 26.7
1954 256.6 229.2 27.4
1955 278.0 248.5 29.5
1956 298.8 267.7 31.1
1957 312.1 280.3 31.8
1958 314.8 281.2 33.6
1959 339.1 305.1 34.0
1960 351.4 315.5 35.9
1961 365.8 329.9 35.9
1962 387.8 348.7 39.1
1963 409.2 368.8 40.4
1964 442.2 396.7 45.5
1965 479.8 429.2 50.6
1966 521.7 468.5 53.2
1967 555.4 504.8 50.6
1968 609.3 554.4 54.9
1969 663.3 603.5 59.8
1970 699.3 631.7 67.6
1971 744.8 673.6 71.2
1972 825.5 746.0 79.5
1973 926.1 827.1 99.0
1974 1,005.4 905.5 99.9
1975 1,048.0 947.8 100.2
1976 1,169.1 1,053.9 115.2
1977 1,658.5 1,158.5 139.1
1978 1,831.6 1,302.4 167.2
1979 1,297.6 1,465.4 193.1
1980 1,469.6 1,613.7 217.9
1981 2,016.3 1,772.6 243.7
1982 2,094.7 1,852.1 242.6
1983 2,225.7 1,942.6 283.1
1984 2,473.3 2,139.9 333.4
1985 2,629.9 2,306.0 323.9
1986 2,848.3 2,481.7 366.6
1987 3,125.4 2,773.8 351.6
1988 3,415.8 3,083.0 332.8
1989 3,658.6 3,256.4 402.2
1990 3,813.2 3,405.4 407.8
1991 3,864.4 3,464.5 399.9
1992 4,108.3 3,629.1 479.2
1993 4,260.0 3,723.3 536.7
1994 4,485.7 3,907.5 578.2
1995 4,766.4 4,189.4 577.0
1996 5,151.6 4,536.0 615.6
1997 5,594.3 4,969.9 624.4
1998 6,123.7 5,416.0 707.7
1999 6,562.4 5,855.5 707.0
2000 7,122.4 6,365.4 757.0
(p) 2001 n.a. 6,181.9 n.a.
Difference
Percentage
Tax year of total (per NIPA) [2]
(4)
1950 11.5
1951 11.6
1952 10.7
1953 10.5
1954 10.7
1955 10.6
1956 10.4
1957 10.2
1958 10.7
1959 10.0
1960 10.2
1961 9.8
1962 10.1
1963 9.9
1964 10.3
1965 10.5
1966 10.2
1967 9.1
1968 9.0
1969 9.0
1970 9.7
1971 9.6
1972 9.6
1973 10.7
1974 9.9
1975 9.6
1976 9.9
1977 10.7
1978 11.4
1979 11.6
1980 11.9
1981 12.1
1982 11.6
1983 12.7
1984 13.5
1985 12.3
1986 12.9
1987 11.2
1988 9.7
1989 11.0
1990 10.7
1991 10.3
1992 11.7
1993 12.6
1994 12.9
1995 12.1
1996 11.9
1997 11.2
1998 11.6
1999 10.8
2000 10.6
(p) 2001 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]
Standard
Total deductions deduction
As a percentage Number
Tax Total number of adjusted gross of
year of returns Amount [1] income (AGI) [2] returns [3]
(1) (2) (3) (4)
1950 53.1 21.9 12.2 42.7
1951 55.4 25.2 12.5 43.9
1952 56.5 27.3 12.7 43.7
1953 57.8 29.8 13.0 43.4
1954 56.7 30.7 13.4 41.0
1955 58.3 33.6 13.5 40.9
1956 59.2 36.4 13.6 40.3
1957 59.8 39.5 14.1 39.3
1958 59.1 40.7 14.5 37.9
1959 60.3 45.4 14.9 37.3
1960 61.0 48.4 15.3 36.5
1961 61.5 51.3 15.6 35.8
1962 62.7 54.8 15.7 35.8
1963 63.9 59.2 16.1 35.4
1964 65.4 67.0 16.9 38.0
1965 67.6 71.4 16.6 39.3
1966 70.2 76.4 16.3 41.2
1967 71.7 81.7 16.2 41.5
1968 73.7 91.3 16.5 41.3
1969 75.8 101.8 16.9 40.5
1970 74.3 120.5 19.1 38.4
1971 74.6 139.9 20.8 43.5
1972 77.6 166.4 22.3 50.2
1973 80.7 180.6 21.8 52.2
1974 83.3 195.5 21.6 53.2
1975 82.2 233.2 24.6 55.5
1976 84.7 247.6 23.5 58.2
1977 86.6 276.2 23.8 58.8
1978 89.8 304.3 23.4 59.5
1979 92.7 333.0 22.7 60.7
1980 93.9 364.0 22.6 59.5
1981 95.4 401.2 22.6 58.7
1982 95.3 425.2 23.0 56.9
1983 96.3 448.7 23.1 56.2
1984 99.4 499.6 23.3 56.7
1985 101.7 554.7 24.1 57.0
1986 103.0 611.3 24.6 56.5
1987 107.0 607.2 21.9 69.1
1988 109.7 686.0 22.3 76.5
1989 112.1 740.4 22.7 79.3
1990 113.7 789.9 23.2 80.6
1991 114.7 818.6 23.6 81.3
1992 113.6 848.5 23.4 80.1
1993 114.6 872.5 23.4 80.8
1994 115.9 890.8 22.8 81.9
1995 118.2 941.0 22.5 83.2
1996 120.4 998.6 22.0 84.0
1997 122.4 1,062.5 21.4 84.8
1998 124.8 1,135.9 21.0 85.6
1999 127.1 1,205.3 20.6 85.8
2000 129.4 1,293.2 20.3 85.7
2001 130.3 1,366.4 22.1 84.2
Itemized deductions
Standard
deduction Number
Tax of
year Amount [4] returns [3] Amount [5]
(5) (6) (7)
1950 12.0 10.3 9.9
1951 13.3 11.6 11.9
1952 13.7 12.8 13.6
1953 14.2 14.4 15.6
1954 13.3 15.7 17.4
1955 13.6 16.9 20.0
1956 13.8 18.5 22.6
1957 13.8 20.2 25.7
1958 13.2 20.8 27.5
1959 13.4 22.5 32.0
1960 13.1 24.1 35.3
1961 12.9 25.3 38.4
1962 13.1 26.5 41.7
1963 13.1 28.2 46.1
1964 20.2 26.9 46.8
1965 20.6 27.9 50.7
1966 21.8 28.6 54.6
1967 22.1 29.8 59.6
1968 22.1 32.0 69.2
1969 21.6 34.9 80.2
1970 32.4 35.4 88.2
1971 48.1 30.7 91.9
1972 69.8 27.0 96.7
1973 73.6 28.0 107.0
1974 76.1 29.6 119.4
1975 100.9 26.1 122.3
1976 113.8 26.0 133.9
1977 137.7 22.9 138.5
1978 139.8 25.8 164.4
1979 148.8 26.5 184.2
1980 146.0 29.0 218.0
1981 144.7 31.6 256.4
1982 140.2 33.4 284.5
1983 138.5 35.2 309.6
1984 139.5 38.2 358.9
1985 145.0 39.8 405.0
1986 151.0 40.7 447.1
1987 215.2 35.6 392.0
1988 289.6 31.9 395.2
1989 309.4 32.0 431.0
1990 331.5 32.2 458.5
1991 351.1 32.5 467.7
1992 366.5 32.5 481.9
1993 382.1 32.8 490.4
1994 397.1 33.0 493.7
1995 413.6 34.0 527.4
1996 426.1 35.4 572.5
1997 441.7 36.6 620.8
1998 459.5 38.2 676.5
1999 464.0 40.2 741.4
2000 470.8 42.5 822.4
2001 467.0 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) Total income tax
[2, 3] (per SOI) [3]
Personal
Tax income As a
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
2001 8,685.3 4,268.5 (r) 49.1 (r) 888.0 (r)
2002 8,922.2 n.a. n.a. n.a.
Total income tax (per SOI) [3]
As a percentage of--
Tax Personal Taxable
year 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
2001 10.2 (r) 20.8
2002 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--
No overpay-
Total Tax due ments or tax
number of at time of due at time
Tax year returns filing Overpayments [1] 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 18.7 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. 30,195,388
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. 4,262,670
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 457,480 360,149
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 996,588 925,866
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 955,392,128 1,007,946,354
Total deductions (2) 761,427,577 806,386,102
Cost of goods sold 370,079,223 387,381,087
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 8,069,635 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 43,798,283 (r)
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 991,892 (r)
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 8,522,008
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 875,846 653,676
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) 279,878 285,769
Number of partners 13,244,824 11,986,542
Number of limited liability
companies (2) n.a. n.a.
Number of partner (2) n.a. n.a.
Total assets (3) 1,269,434,302 1,735,285,033
Depreciable assets (net) 695,878,822 681,409,780
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 88,092,149
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 302,733,374 463,417,504
Interest received (7) 20,558,966 20,799,631
Total deductions (6) 376,000,991 549,602,678
Cost of goods sold (8) 146,315,315 242,448,195
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) v 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 85,928,367 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 partner (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 221,172,841 291,171,287
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) 544,253,482 884,452,445
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 20,080,458 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) 354,295 348,973
Number of partners 8,944,693 6,468,292
Number of limited liability
companies (2) 589,403 718,704
Number of partner (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) 231,808,501 252,226,751
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 42,089,216 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 partner (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) 84,801,548
Total deductions (6) 2,388,821,379
Cost of goods sold (8) 1,338,114,656
Purchases 887,515,286
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) 138,412,382
Net income (less deficit) 276,334,824
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
[All 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 1,246.3 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 }1,060.2{ 857.2 916.3
$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 n.a.
$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
Table 13.--Corporation Income Tax Returns: Balance Sheet, Income
Statement, and Tax 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,
total [1] 3,277,219 3,716,650
Number with net
income [1] 1,820,120 1,910,670
Consolidated returns
[1,2,3] 79,598 71,769
S corporation returns
[1,3,4] 724,749 1,575,092
DISC returns [1,5] 1,383 N/A
FSC returns [1,6] 2,341 N/A
Total assets [7] 12,773,093,888 18,190,057,609
Cash 683,204,264 771,086,440
Notes and accounts
receivable 3,317,635,191 4,198,016,230
Less: Allowance for
bad debts 61,580,335 110,059,993
Inventories [8] 714,722,928 893,586,141
Investments in U.S.
Government obliga-
tions [8] 916,550,098 921,193,216
Tax-exempt securities
[9] [9] 380,320,504 [9]
Other current assets 629,136,396 1,164,582,476
Loans to shareholders 56,761,232 94,866,044
Mortgage and real
estate loans 1,258,672,577 1,537,899,636
Other investments [8] 2,413,551,474 4,136,891,162
Depreciable assets 3,174,193,649 4,317,781,452
Less: Accumulated
depreciation 1,232,072,530 1,848,022,862
Depletable assets 112,339,389 129,370,543
Less: Accumulated
depletion 37,203,920 55,075,300
Land 141,448,357 209,579,296
Intangible assets
(amortizable) 145,290,625 491,252,807
Less: Accumulated
amortization 42,505,240 95,754,475
Other assets 582,949,738 1,052,544,294
Total liabilities [7] 12,773,693,888 18,190,057,609
Accounts payable [10] 891,571,443 1,094,001,051
Mortgages, notes, and
bonds payable in less
than 1 year 1,001,337,795 1,802,732,358
Other current liabili-
ties [10] 4,234,983,432 5,197,682,027
Loans from shareholders 174,317,253 268,559,197
Mortgages, notes, and
bonds payable in 1
year or more 1,699,272,481 2,665,098,250
Other liabilities 1,467,912,913 2,423,067,175
Net worth 3,303,698,576 4,738,917,551
Capital stock 920,182,882 1,584,840,863
Additional paid-in
capital 1,420,996,805 2,814,210,083
Retained earnings,
appropriated 54,074,364 60,978,729
Retained earnings,
unappropriated [11] 1,311,512,589 1,349,027,564
Adjustments to share-
holders' equity N/A N/A
Less: Cost of
treasury stock 403,068,064 1,070,139,706
Total receipts [12] 8,398,278,426 11,409,520,074
Business receipts
[12,13] 7,369,538,953 9,860,441,633
Interest on State and
local Government
obligations 20,164,514 35,164,734
Other interest [14] 617,622,425 942,237,940
Dividends received from
domestic corporations
[12, 14] 16,967,379 13,413,839
Dividends received from
foreign corporations
[12] 20,770,361 33,261,669
Rents [12] 89,700,937 100,642,848
Royalties [12] 15,237,421 32,142,258
Net short-term capital
gain reduced by net
long-term capital
loss 7,032,062 4,110,745
Net long-term capital
gain reduced by net
short-term capital
loss 53,771,685 50,935,859
Net gain, noncapital
assets [13] 33,537,842 32,275,111
Other receipts 153,934,848 304,893,438
Total deductions [12] 8,158,144,126 11,032,574,630
Cost of goods sold [12] 4,894,254,081 6,610,769,883
Compensation of
officers [12] 170,737,540 205,403,164
Repairs 81,495,784 95,887,821
Bad debts 43,333,588 83,690,549
Rent paid on business
property 134,661,335 184,771,540
Taxes paid 200,977,161 250,928,813
Interest paid 568,645,475 825,372,164
Contributions or gifts 4,471,736 4,752,406
Amortization 6,133,737 31,503,958
Depreciation 304,380,703 332,781,754
Depletion [15] 7,779,731 9,646,712
Advertising 91,922,667 126,417,097
Pension, profit-
sharing, stock bonus,
and annuity plans
[15] 49,588,712 42,233,693
Employee benefit
programs [15] 71,601,577 113,320,117
Net loss, noncapital
assets [12, 13] 7,893,175 22,330,746
Other deductions [15] 1,520,267,133 2,092,764,214
Total receipts less total
deductions [12, 16] 240,134,300 376,945,444
Constructive taxable
income from related fo-
reign corporations [17] 20,299,335 36,776,886
Net income (less deficit) 240,119,020 370,632,632
[12, 16, 17, 18]
Net income [18] 363,867,384 552,526,789
Deficit [18] 123,748,365 181,894,157
Income subject to tax:
[19]
Number of returns 1,219,438 846,064
Amount 266,060,609 366,352,857
Total income tax [20] 111,340,839 128,185,666
Regular and alternative
tax [21] 109,106,358 119,434,430
Recapture of prior-year
investment credit 1,497,597 126,600
Recapture of prior-year
work incentive (WIN)
credit N/A N/A
Minimum tax and alter-
native minimum tax:
[22]
Number of returns 7,797 32,458
Amount 725,878 8,104,269
Environmental tax N/A 520,167
Tax credits: [23]
Total 47,992,635 31,780,141
Foreign tax credit:
[24]
Number of returns 5,074 5,203 (r)
Amount 24,263,487 24,989,922 (r)
U.S. possessions tax
credit [24] 2,450,583 3,194,481
Investment credit [25] [25] [25]
Work incentive (WIN)
credit N/A N/A
Work opportunity cre-
dit/jobs credit [25] [25] [25]
Nonconventional source
fuel credit 43,267 81,790
Qualified electric
vehicle credit N/A N/A
Alcohol fuel credit
[25] [25] [25]
Research activities
credit 1,627,997 [25]
Employees stock owner-
ship credit [25] [25] N/A
Orphan drug credit [25] 204 15,637
General business
credit [25] 19,607,097 2,833,701
Prior-year minimum tax
credit N/A 667,036
Qualified zone academy
bond credit N/A N/A
Total Income tax after
credits [26] 63,348,204 96,403,099 (r)
Item 1995 1998
(3) (4)
Number of returns,
total [1] 4,474,167 4,848,888
Number with net
income [1] 2,455,492 2,760,814
Consolidated returns
[1,2,3] 65,617 60,812
S corporation returns
[1,3,4] 2,153,119 2,588,088
DISC returns [1,5] N/A N/A
FSC returns [1,6] N/A N/A
Total assets [7] 26,013,689,001 37,347,352,986
Cash 962,083,261 1,336,424,483
Notes and accounts
receivable 5,306,570,583 7,061,547,469
Less: Allowance for
bad debts 121,339,912 128,129,657
Inventories [8] 1,045,010,082 1,139,210,381
Investments in U.S.
Government obliga-
tions [8] 1,363,454,504 1,365,651,984
Tax-exempt securities
[9] 839,783,392 958,653,471
Other current assets 1,835,051,182 2,738,441,339
Loans to shareholders 92,774,645 135,052,180
Mortgage and real
estate loans 1,713,312,936 2,414,901,336
Other investments [8] 7,429,369,054 13,201,119,823
Depreciable assets 5,571,142,501 6,541,280,743
Less: Accumulated
depreciation 2,600,545,415 3,031,634,536
Depletable assets 153,542,647 192,668,634
Less: Accumulated
depletion 70,960,211 92,307,154
Land 242,340,731 271,489,857
Intangible assets
(amortizable) 749,166,777 1,376,300,094
Less: Accumulated
amortization 165,020,215 232,743,976
Other assets 1,667,952,459 2,099,426,516
Total liabilities [7] 26,013,689,001 37,347,352,986
Accounts payable [10] 1,749,573,601 2,501,289,043
Mortgages, notes, and
bonds payable in less
than 1 year 2,033,602,027 3,215,524,383
Other current liabili-
ties [10] 6,782,699,365 8,809,999,920
Loans from shareholders 311,675,047 361,234,088
Mortgages, notes, and
bonds payable in 1
year or more 3,335,426,303 4,813,249,719
Other liabilities 3,668,771,655 4,537,780,597
Net worth 8,131,941,003 13,108,275,236
Capital stock 2,194,368,322 3,244,023,916
Additional paid-in
capital 5,445,997,437 8,610,169,238
Retained earnings,
appropriated 105,683,587 185,163,160
Retained earnings,
unappropriated [11] 2,085,712,657 3,187,402,691
Adjustments to share-
holders' equity N/A -3,006,539
Less: Cost of
treasury stock 1,699,820,997 2,118,483,766
Total receipts [12] 14,539,050,114 17,323,955,004
Business receipts
[12,13] 12,785,797,708 15,010,264,802
Interest on State and
local Government
obligations 46,323,344 49,128,679
Other interest [14] 993,173,428 1,227,640,206
Dividends received from
domestic corporations
[12, 14] 22,842,877 20,010,007
Dividends received from
foreign corporations
[12] 35,418,063 49,232,904
Rents [12] 87,120,169 106,686,977
Royalties [12] 57,982,610 93,600,002
Net short-term capital
gain reduced by net
long-term capital
loss 40,083,929 37,302,058
Net long-term capital
gain reduced by net
short-term capital
loss 60,852,565 125,012,968
Net gain, noncapital
assets [13] 42,987,930 69,519,362
Other receipts 366,467,491 535,557,040
Total deductions [12] 13,821,277,581 16,489,425,015
Cost of goods sold [12] 8,206,073,365 9,362,392,237
Compensation of
officers [12] 303,636,318 356,850,517
Repairs 118,597,690 130,298,655
Bad debts 67,769,341 86,371,104
Rent paid on business
property 232,104,107 308,317,657
Taxes paid 325,838,495 354,578,692
Interest paid 744,764,676 966,659,473
Contributions or gifts 7,425,566 8,667,513
Amortization 45,998,611 74,336,292
Depreciation 436,581,144 542,490,397
Depletion [15] 9,998,046 9,685,686
Advertising 162,777,591 198,214,266
Pension, profit-
sharing, stock bonus,
and annuity plans
[15] 81,791,802 71,689,478
Employee benefit
programs [15] 165,112,064 195,453,372
Net loss, noncapital
assets [12, 13] 28,033,601 21,309,505
Other deductions [15] 2,884,775,167 3,802,110,171
Total receipts less total
deductions [12, 16] 717,772,533 834,529,989
Constructive taxable
income from related fo-
reign corporations [17] 42,744,182 52,822,281
Net income (less deficit) 714,193,371 838,223,591
[12, 16, 17, 18]
Net income [18] 880,653,345 1,091,150,050
Deficit [18] 166,459,975 252,926,459
Income subject to tax:
[19]
Number of returns 912,851 894,446
Amount 564,733,017 663,385,528
Total income tax [20] 198,786,648 231,399,671
Regular and alternative
tax [21] 193,564,219 228,021,519
Recapture of prior-year
investment credit 11,605 3,356
Recapture of prior-year
work incentive (WIN)
credit N/A N/A
Minimum tax and alter-
native minimum tax:
[22]
Number of returns 25,834 18,360
Amount 4,281,827 3,324,799
Environmental tax 713,254 N/A
Tax credits: [23]
Total 42,362,992 49,796,436
Foreign tax credit:
[24]
Number of returns 6,716 (r) 5,922
Amount 30,420,276 (r) 37,396,469 (r)
U.S. possessions tax
credit [24] 3,056,017 (r) 2,393,331
Investment credit [25] [25] [25]
Work incentive (WIN)
credit N/A N/A
Work opportunity cre-
dit/jobs credit [25] [25] [25]
Nonconventional source
fuel credit 732,031 1,029,728
Qualified electric
vehicle credit 120 787
Alcohol fuel credit
[25] [25] [25]
Research activities
credit [25] [25]
Employees stock owner-
ship credit [25] N/A N/A
Orphan drug credit [25] [25] [25]
General business
credit [25] 3,388,423 5,601,399
Prior-year minimum tax
credit 4,797,001 3,432,896
Qualified zone academy
bond credit N/A N/A
Total Income tax after
credits [26] 156,392,780 (r) 181,545,146 (r)
Item 1999 2000
(5) (6)
Number of returns,
total [1] 4,935,904 5,045,274
Number with net
income [1] 2,812,175 2,819,153
Consolidated returns
[1,2,3] 57,144 56,603
S corporation returns
[1,3,4] 2,725,775 2,860,478
DISC returns [1,5] N/A N/A
FSC returns [1,6] N/A N/A
Total assets [7] 41,464,152,854 47,026,871,874
Cash 1,596,525,490 1,819,788,484
Notes and accounts
receivable 7,744,960,605 8,754,425,366
Less: Allowance for
bad debts 139,597,391 148,289,201
Inventories [8] 1,198,184,825 1,271,967,443
Investments in U.S.
Government obliga-
tions [8] 1,340,484,175 1,236,229,842
Tax-exempt securities
[9] 957,099,790 973,317,816
Other current assets 2,639,764,762 3,206,693,449
Loans to shareholders 126,016,307 157,029,888
Mortgage and real
estate loans 2,554,658,266 2,821,508,159
Other investments [8] 15,799,039,436 17,873,853,425
Depreciable assets 6,935,503,013 7,291,998,758
Less: Accumulated
depreciation 3,227,243,753 3,369,214,883
Depletable assets 183,593,413 191,353,340
Less: Accumulated
depletion 85,660,310 67,437,339
Land 286,497,086 302,831,910
Intangible assets
(amortizable) 1,717,251,430 2,246,509,413
Less: Accumulated
amortization 280,555,798 364,363,888
Other assets 2,117,631,510 2,848,669,891
Total liabilities [7] 41,464,152,654 47,026,871,874
Accounts payable [10] 2,792,333,967 3,758,177,869
Mortgages, notes, and
bonds payable in less
than 1 year 3,658,308,770 4,019,704,844
Other current liabili-
ties [10] 9,103,186,192 10,307,362,766
Loans from shareholders 394,938,632 451,461,831
Mortgages, notes, and
bonds payable in 1
year or more 5,448,156,416 6,183,999,343
Other liabilities 4,704,367,882 4,957,514,852
Net worth 15,362,860,996 17,348,650,369
Capital stock 3,521,992,715 3,966,282,789
Additional paid-in
capital 10,186,395,658 12,264,818,660
Retained earnings,
appropriated 210,792,152 181,838,405
Retained earnings,
unappropriated [11] 3,759,001,185 3,445,346,327
Adjustments to share-
holders' equity 17,108,266 -3,382,272
Less: Cost of
treasury stock 2,315,320,710 2,506,253,537
Total receipts [12] 18,892,385,694 20,605,808,071
Business receipts
[12,13] 16,313,971,385 17,636,551,349
Interest on State and
local Government
obligations 51,780,203 51,940,598
Other interest [14] 1,301,772,282 1,576,100,843
Dividends received from
domestic corporations
[12, 14] 20,679,644 20,869,880
Dividends received from
foreign corporations
[12] 64,905,407 60,203,391
Rents [12] 117,644,823 131,301,498
Royalties [12] 105,741,540 122,513,266
Net short-term capital
gain reduced by net
long-term capital
loss 94,913,405 85,003,779
Net long-term capital
gain reduced by net
short-term capital
loss 146,520,147 173,758,106
Net gain, noncapital
assets [13] 64,698,446 70,035,992
Other receipts 609,758,412 677,529,368
Total deductions [12] 17,966,972,060 19,691,591,726
Cost of goods sold [12] 10,284,098,039 11,135,287,909
Compensation of
officers [12] 373,735,141 401,416,310
Repairs 133,209,853 139,591,861
Bad debts 100,202,508 107,679,638
Rent paid on business
property 347,245,365 380,083,953
Taxes paid 371,183,229 390,067,116
Interest paid 1,018,972,484 1,271,678,744
Contributions or gifts 10,732,153 10,657,214
Amortization 86,124,690 98,333,079
Depreciation 583,799,587 614,372,700
Depletion [15] 9,803,284 10,244,959
Advertising 216,066,879 234,000,558
Pension, profit-
sharing, stock bonus,
and annuity plans
[15] 76,779,560 85,788,656
Employee benefit
programs [15] 203,531,897 231,325,484
Net loss, noncapital
assets [12, 13] 29,065,260 31,314,500
Other deductions [15] 4,122,422,135 4,549,749,050
Total receipts less total
deductions [12, 16] 925,413,634 914,216,344
Constructive taxable
income from related fo-
reign corporations [17] 55,322,097 65,249,771
Net income (less deficit) 928,955,528 927,525,517
[12, 16, 17, 18]
Net income [18] 1,229,295,911 1,336,619,605
Deficit [18] 300,340,383 409,094,088
Income subject to tax:
[19]
Number of returns 868,820 828,470
Amount 693,735,694 760,404,334
Total income tax [20] 241,987,588 266,281,801
Regular and alternative
tax [21] 238,722,344 262,232,738
Recapture of prior-year
investment credit 8,754 9,594
Recapture of prior-year
work incentive (WIN)
credit N/A N/A
Minimum tax and alter-
native minimum tax:
[22]
Number of returns 14,901 13,135
Amount 3,051,869 3,874,845
Environmental tax N/A N/A
Tax credits: [23]
Total 48,959,947 62,238,013
Foreign tax credit:
[24]
Number of returns 5,864 5,937
Amount 38,389,989 48,505,841
U.S. possessions tax
credit [24] 1,485,261 1,438,549
Investment credit [25] [25] [25]
Work incentive (WIN)
credit N/A N/A
Work opportunity cre-
dit/jobs credit [25] [25] [25]
Nonconventional source
fuel credit 886,835 1,516,990
Qualified electric
vehicle credit 702 1,246
Alcohol fuel credit
[25] [25] [25]
Research activities
credit [25] [25]
Employees stock owner-
ship credit [25] N/A N/A
Orphan drug credit [25] [25] [25]
General business
credit [25] 4,763,022 5,591,686
Prior-year minimum tax
credit 3,431,478 5,169,159
Qualified zone academy
bond credit 2,170 14,542
Total Income tax after
credits [26] 193,027,641 204,043,788
Item 2001 (p)
(7)
Number of returns,
total [1] 5,135,623
Number with net
income [1] 2,822,259
Consolidated returns
[1,2,3] 56,512
S corporation returns
[1,3,4] 2,986,507
DISC returns [1,5] N/A
FSC returns [1,6] N/A
Total assets [7] 49,220,587,376
Cash 1,927,558,333
Notes and accounts
receivable 8,595,319,206
Less: Allowance for
bad debts 180,381,144
Inventories [8] 1,209,824,552
Investments in U.S.
Government obliga-
tions [8] 1,393,202,370
Tax-exempt securities
[9] 1,058,450,727
Other current assets 3,842,901,232
Loans to shareholders 189,962,833
Mortgage and real
estate loans 3,230,809,190
Other investments [8] 18,379,433,526
Depreciable assets 7,621,181,365
Less: Accumulated
depreciation 3,551,817,447
Depletable assets 198,809,036
Less: Accumulated
depletion 92,099,591
Land 320,642,910
Intangible assets
(amortizable) 2,475,852,664
Less: Accumulated
amortization 463,656,552
Other assets 3,084,594,170
Total liabilities [7] 49,220,587,376
Accounts payable [10] 4,051,234,793
Mortgages, notes, and
bonds payable in less
than 1 year 4,133,125,795
Other current liabili-
ties [10] 10,709,290,815
Loans from shareholders 549,191,861
Mortgages, notes, and
bonds payable in 1
year or more 6,785,967,924
Other liabilities 5,357,372,167
Net worth 17,634,404,021
Capital stock 4,256,266,398
Additional paid-in
capital 13,938,922,576
Retained earnings,
appropriated 140,275,019
Retained earnings,
unappropriated [11] 2,024,281,172
Adjustments to share-
holders' equity -33,281,621
Less: Cost of
treasury stock 2,692,059,524
Total receipts [12] 20,285,657,284
Business receipts
[12,13] 17,511,949,355
Interest on State and
local Government
obligations 49,223,362
Other interest [14] 1,502,373,432
Dividends received from
domestic corporations
[12, 14] 19,614,253
Dividends received from
foreign corporations
[12] 49,821,494
Rents [12] 134,640,786
Royalties [12] 117,035,120
Net short-term capital
gain reduced by net
long-term capital
loss 20,770,293
Net long-term capital
gain reduced by net
short-term capital
loss 117,598,290
Net gain, noncapital
assets [13] 62,003,129
Other receipts 700,627,771
Total deductions [12] 19,694,491,867
Cost of goods sold [12] 11,044,350,648
Compensation of
officers [12] 382,887,830
Repairs 144,275,113
Bad debts 142,210,728
Rent paid on business
property 398,560,448
Taxes paid 392,686,669
Interest paid 1,204,602,711
Contributions or gifts 11,416,015
Amortization 110,619,815
Depreciation 650,282,868
Depletion [15] 9,803,338
Advertising 219,870,340
Pension, profit-
sharing, stock bonus,
and annuity plans
[15] 85,634,187
Employee benefit
programs [15] 245,947,595
Net loss, noncapital
assets [12, 13] 40,973,619
Other deductions [15] 4,610,369,944
Total receipts less total
deductions [12, 16] 591,165,416
Constructive taxable
income from related fo-
reign corporations [17] 62,878,747
Net income (less deficit) 604,820,801
[12, 16, 17, 18]
Net income [18] 1,114,018,521
Deficit [18] 509,197,720
Income subject to tax:
[19]
Number of returns 780,230
Amount 635,582,579
Total income tax [20] 220,968,330
Regular and alternative
tax [21] 218,760,982
Recapture of prior-year
investment credit 20,924
Recapture of prior-year
work incentive (WIN)
credit N/A
Minimum tax and alter-
native minimum tax:
[22]
Number of returns 7,625
Amount 1,809,264
Environmental tax N/A
Tax credits: [23]
Total 54,164,734
Foreign tax credit:
[24]
Number of returns 5,489
Amount 41,065,038
U.S. possessions tax
credit [24] 1,268,616
Investment credit [25] [25]
Work incentive (WIN)
credit N/A
Work opportunity cre-
dit/jobs credit [25] [25]
Nonconventional source
fuel credit 1,806,406
Qualified electric
vehicle credit 231
Alcohol fuel credit
[25] [25]
Research activities
credit [25]
Employees stock owner-
ship credit [25] N/A
Orphan drug credit [25] [25]
General business
credit [25] 6,741,516
Prior-year minimum tax
credit 3,254,175
Qualified zone academy
bond credit 28,752
Total Income tax after
credits [26] 166,804,197
Table 14a.--Corporation Income Tax Returns: Selected Balance Sheet,
Income Statement, and Tax Items, by Standard Industrial Classification
(SIC) Industrial Division, Specified Income Years, 1985-1997
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Industrial division and
item 1985 1990
(1) (2)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns,
total [2] 3,277,219 3,716,650
Number with net
income [2] 1,820,120 1,910,670
Total assets [3] 12,773,093,888 18,190,057,609
Net worth [3] 3,303,698,576 4,738,917,553
Total receipts [4] 8,398,278,426 11,409,520,074
Business receipts
[4,5] 7,369,538,953 9,860,441,633
Interest received
[4,6] 637,786,939 977,402,674
Total deductions [4] 8,158,144,126 11,032,574,630
Cost of goods sold
[4] 4,894,254,081 6,610,769,883
Interest paid 568,645,475 825,372,164
Net income (less
deficit) [4] 240,119,020 370,632,632
Net income [4] 363,867,384 552,526,789
Deficit [4] 123,748,365 181,894,157
Total income tax [7] 111,340,839 128,185,666
Regular and alter-
native tax [8] 109,106,358 119,434,430
Total income tax after
credits 63,348,204 96,403,099 (r)
AGRICULTURE, FORESTRY, AND FISHING [1]
Number of returns,
total [2] 103,156 126,423
Number with net
income [2] 52,776 70,965
Total assets [3] 52,651,197 68,338,381
Net worth [3] 15,406,221 23,360,455
Total receipts [4] 70,491,486 88,101,065
Business receipts
[4] 65,419,402 82,114,836
Interest received
[4,6] 775,383 681,127
Total deductions [4] 70,559,478 86,883,128
Cost of goods sold
[4] 45,085,526 52,758,720
Interest paid 2,758,952 2,852,242
Net income (less
deficit) [4] -74,270 1,156,269
Net income [4] 2,930,905 4,328,433
Deficit [4] 3,005,175 3,172,164
Total income tax [7] 540,641 589,866
Regular and alter-
native tax [8] 531,787 569,812
Total income tax after
credits 344,626 554,818
MINING [1]
Number of returns,
total [2] 41,426 39,674
Number with net
income [2] 18,031 18,436
Total assets [3] 240,815,996 219,197,640
Net worth [3] 104,772,797 110,339,579
Total receipts [4] 142,038,595 111,444,457
Business receipts
[4] 126,710,610 97,321,579
Interest received
[4,6] 3,584,890 3,849,674
Total deductions [4] 145,389,514 106,466,509
Cost of goods sold
[4] 87,972,035 62,070,361
Interest paid 7,789,995 6,674,114
Net income (less
deficit) [4] -2,543,487 5,302,223
Net income [4] 6,166,623 9,071,733
Deficit [4] 8,710,110 3,769,511
Total income tax [7] 1,810,559 2,223,977
Regular and alter-
native tax [8] 1,736,952 1,897,245
Total income tax after
credits 557,519 1,348,333
CONSTRUCTION [1]
Number of returns,
total [2] 318,276 406,874
Number with net
income [2] 185,613 223,434
Total assets [3] 215,297,771 243,829,026
Net worth [3] 54,687,270 63,865,550
Total receipts [4] 387,232,953 534,654,044
Business receipts
[4] 374,590,273 522,586,199
Interest received
[4,6] 3,851,628 3,621,561
Total deductions [4] 382,823,113 527,800,795
Cost of goods sold
[4] 295,803,244 407,448,745
Interest paid 6,407,652 7,368,430
Net income (less
deficit) [4] 4,370,924 6,824,608
Net income [4] 11,053,145 15,859,977
Deficit [4] 6,682,220 9,035,370
Total income tax [7] 2,312,856 2,092,196
Regular and alter-
native tax [8] 2,243,786 1,983,902
Total income tax after
credits 1,662,563 1,906,537
MANUFACTURING [1]
Number of returns,
total [2] 276,545 301,669
Number with net
income [2] 159,778 167,509
Total assets [3] 2,644,393,424 3,921,323,756
Net worth [3] 1,099,645,876 1,392,233,318
Total receipts [4] 2,831,062,496 3,688,693,895
Business receipts
[4] 2,656,345,750 3,434,141,360
Interest received
[4,6] 47,753,626 81,135,811
Total deductions [4] 2,733,105,346 3,545,121,842
Cost of goods sold
[4] 1,797,852,805 2,377,226,499
Interest paid 90,452,072 151,214,835
Net income (less
deficit) [4] 113,758,645 171,373,726
Net income [4] 142,541,119 212,936,099
Deficit [4] 28,782,474 41,562,373
Total income tax [7] 56,687,476 64,385,522
Regular and alter-
native tax [8] 55,553,921 60,664,655
Total income tax after
credits 25,382,459 38,971,197 (r)
TRANSPORTATION AND PUBLIC UTILITIES [1]
Number of returns,
total [2] 138,337 160,353
Number with net
income [2] 69,938 81,418
Total assets [3] 1,246,426,899 1,522,045,738
Net worth [3] 490,481,127 508,667,821
Total receipts [4] 772,358,188 936,277,062
Business receipts
[4] 733,943,970 874,111,070
Interest received
[4,6] 12,310,594 18,194,729
Total deductions [4] 747,836,158 900,960,832
Cost of goods sold
[4] 381,028,354 405,924,209
Interest paid 44,880,858 59,190,735
Net income (less
deficit) [4] 25,087,629 35,413,596
Net income [4] 37,880,144 51,490,850
Deficit [4] 12,792,516 16,077,254
Total income tax [7] 15,214,129 17,114,547
Regular and alter-
native tax [8] 14,881,470 15,228,031
Total income tax after
credits 8,432,924 15,882,038
WHOLESALE AND RETAIL TRADE [1]
Number of returns,
total [2] 917,301 1,023,057
Number with net
income [2] 510,825 527,128
Total assets [3] 1,009,965,739 1,447,296,828
Net worth [3] 286,260,274 354,827,439
Total receipts [4] 2,473,865,453 3,308,988,336
Business receipts
[4] 2,408,174,933 3,216,861,660
Interest received
[4,6] 21,633,480 29,851,239
Total deductions [4] 2,440,403,373 3,279,066,687
Cost of goods sold
[4] 1,869,766,621 2,482,483,270
Interest paid 38,217,998 63,914,431
Net income (less
deficit) [4] 33,126,702 30,094,078
Net income [4] 51,434,500 65,383,876
Deficit [4] 18,307,798 35,289,798
Total income tax [7] 16,392,896 13,839,310
Regular and alter-
native tax [8] 16,130,885 13,324,360
Total income tax after
credits 13,396,555 12,615,991 (r)
FINANCE, INSURANCE, AND REAL ESTATE [1]
Number of returns,
total [2] 518,432 609,138
Number with net
income [2] 285,273 269,667
Total assets [3] 7,029,452,681 10,193,295,357
Net worth [3] 1,161,968,009 2,142,041,011
Total receipts [4] 1,182,034,309 1,954,709,651
Business receipts
[5] 501,993,840 900,908,453
Interest received
[4,6] 541,268,193 830,451,126
Total deductions [4] 1,104,572,202 1,809,867,575
Cost of goods sold
[4] 237,577,803 526,244,728
Interest paid 363,009,417 506,921,011
Net income (less
deficit) [4] 60,670,526 109,901,881
Net income [4] 90,546,934 158,458,842
Deficit [4] 29,876,408 48,556,962
Total income tax [7] 13,598,201 22,556,387
Regular and alter-
native tax [8] 13,369,981 20,709,720
Total income tax after
credits 10,193,877 20,511,294 (r)
SERVICES [1]
Number of returns,
total [2] 939,390 1,029,447
Number with net
income [2] 529,337 546,268
Total assets [3] 330,982,941 572,842,266
Net worth [3] 89,852,365 143,154,346
Total receipts [4] 534,587,609 779,329,609
Business receipts
[4] 497,980,990 726,041,364
Interest received
[4,6] 6,561,301 9,526,124
Total deductions [4] 528,685,613 769,035,909
Cost of goods sold
[4] 176,070,808 290,965,307
Interest paid 15,027,259 27,188,190
Net income (less
deficit) [4] 5,883,782 10,616,792
Net income [4] 21,124,460 34,850,560
Deficit [4] 15,240,678 24,233,768
Total income tax [7] 4,742,347 5,368,531
Regular and alter-
native tax [8] 4,621,875 5,041,377
Total income tax after
credits 3,343,830 4,597,561
Industrial division and
item 1995 1996
(3) (4)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns,
total [2] 4,474,167 4,631,370
Number with net
income [2] 2,455,492 2,588,424
Total assets [3] 26,013,689,001 28,642,263,127
Net worth [3] 8,131,941,003 9,495,226,103
Total receipts [4] 14,539,050,114 15,525,718,006
Business receipts
[4,5] 12,785,797,708 13,659,470,309
Interest received
[4,6] 1,039,496,772 1,082,071,703
Total deductions [4] 13,821,277,581 14,728,089,018
Cost of goods sold
[4] 8,206,073,365 8,707,100,240
Interest paid 744,764,676 770,885,334
Net income (less
deficit) [4] 714,193,371 806,484,990
Net income [4] 880,653,345 986,782,683
Deficit [4] 166,459,975 180,297,692
Total income tax [7] 198,786,648 223,712,985
Regular and alter-
native tax [8] 193,564,219 219,756,610
Total income tax after
credits 156,392,780 (r) 170,620,945 (r)
AGRICULTURE, FORESTRY, AND FISHING [1]
Number of returns,
total [2] 147,527 158,963
Number with net
income [2] 79,320 90,012
Total assets [3] 86,298,574 94,140,118
Net worth [3] 30,102,131 32,757,173
Total receipts [4] 107,581,973 119,737,058
Business receipts
[4] 100,630,952 111,727,224
Interest received
[4,6] 640,032 759,958
Total deductions [4] 105,967,360 117,166,334
Cost of goods sold
[4] 56,765,231 63,581,911
Interest paid 2,892,302 3,008,936
Net income (less
deficit) [4] 1,604,481 2,614,131
Net income [4] 5,402,335 6,262,057
Deficit [4] 3,797,857 3,647,926
Total income tax [7] 661,579 764,345
Regular and alter-
native tax [8] 640,696 748,862
Total income tax after
credits 611,254 (r) 659,991 (r)
MINING [1]
Number of returns,
total [2] 35,123 35,799
Number with net
income [2] 18,776 18,098
Total assets [3] 8,690,014 299,106,231
Net worth [3] 132,123,209 151,720,805
Total receipts [4] 126,760,491 141,278,092
Business receipts
[4] 114,163,493 127,583,639
Interest received
[4,6] 2,985,957 3,096,278
Total deductions [4] 121,397,443 133,385,823
Cost of goods sold
[4] 70,550,767 78,022,883
Interest paid 6,071,863 6,179,872
Net income (less
deficit) [4] 5,530,975 8,152,607
Net income [4] 9,364,612 12,112,260
Deficit [4] 3,833,637 3,959,653
Total income tax [7] 2,119,370 2,525,467
Regular and alter-
native tax [8] 1,900,482 2,348,394
Total income tax after
credits 1,170,119 (r) 1,350,676 (r)
CONSTRUCTION [1]
Number of returns,
total [2] 449,882 471,230
Number with net
income [2] 275,375 300,890
Total assets [3] 265,812,616 284,595,206
Net worth [3] 86,553,081 92,427,338
Total receipts [4] 637,090,195 710,467,223
Business receipts
[4] 627,463,416 699,596,890
Interest received
[4,6] 2,068,327 2,089,412
Total deductions [4] 622,621,984 692,581,515
Cost of goods sold
[4] 483,881,784 537,067,796
Interest paid 5,280,750 5,473,796
Net income (less
deficit) [4] 14,458,024 17,878,460
Net income [4] 20,986,981 25,036,702
Deficit [4] 6,528,956 7,158,242
Total income tax [7] 2,462,222 2,958,069
Regular and alter-
native tax [8] 2,358,661 2,847,146
Total income tax after
credits 2,281,929 (r) 2,667,923
MANUFACTURING [1]
Number of returns,
total [2] 319,699 325,689
Number with net
income [2] 185,590 191,254
Total assets [3] 4,941,072,530 5,425,184,573
Net worth [3] 1,739,529,985 1,966,848,773
Total receipts [4] 4,585,549,761 4,902,669,122
Business receipts
[4] 4,290,704,760 4,567,209,064
Interest received
[4,6] 86,746,437 102,537,639
Total deductions [4] 4,354,564,077 4,652,960,523
Cost of goods sold
[4] 2,932,256,224 3,125,013,437
Interest paid 145,509,470 156,862,195
Net income (less
deficit) [4] 260,909,947 286,059,822
Net income [4] 297,458,397 325,291,340
Deficit [4] 36,548,450 39,231,518
Total income tax [7] 83,817,532 95,502,448
Regular and alter-
native tax [8] 81,476,502 93,646,267
Total income tax after
credits 54,302,936 (r) 58,883,875 (r)
TRANSPORTATION AND PUBLIC UTILITIES [1]
Number of returns,
total [2] 194,456 205,777
Number with net
income [2] 107,285 111,811
Total assets [3] 1,903,213,778 2,069,453,023
Net worth [3] 633,131,635 714,120,889
Total receipts [4] 1,156,709,979 1,257,010,639
Business receipts
[4] 1,086,623,231 1,183,959,691
Interest received
[4,6] 22,314,329 23,432,987
Total deductions [4] 1,084,676,405 1,182,369,290
Cost of goods sold
[4] 405,708,040 453,455,420
Interest paid 61,601,762 64,006,991
Net income (less
deficit) [4] 72,911,176 75,400,172
Net income [4] 87,557,007 93,129,707
Deficit [4] 14,645,831 17,729,536
Total income tax [7] 27,186,351 28,376,759
Regular and alter-
native tax [8] 26,305,839 27,775,587
Total income tax after
credits 24,836,272 (r) 25,963,903 (r)
WHOLESALE AND RETAIL TRADE [1]
Number of returns,
total [2] 1,132,409 1,142,491
Number with net
income [2] 626,022 652,504
Total assets [3] 1,919,717,823 2,016,232,163
Net worth [3] 533,870,160 568,677,377
Total receipts [4] 4,310,346,947 4,490,073,608
Business receipts
[4] 4,206,376,331 4,383,103,174
Interest received
[4,6] 30,425,682 31,317,702
Total deductions [4] 4,247,560,773 4,418,321,110
Cost of goods sold
[4] 3,255,845,728 3,378,472,096
Interest paid 59,945,319 61,708,013
Net income (less
deficit) [4] 63,566,712 73,353,268
Net income [4] 97,018,112 107,999,874
Deficit [4] 33,451,401 34,646,606
Total income tax [7] 20,301,551 22,694,239
Regular and alter-
native tax [8] 20,030,374 22,435,178
Total income tax after
credits 18,475,921 (r) 20,732,232 (r)
FINANCE, INSURANCE, AND REAL ESTATE [1]
Number of returns,
total [2] 683,211 723,754
Number with net
income [2] 317,410 341,136
Total assets [3] 15,677,286,629 17,360,053,164
Net worth [3] 4,668,579,685 5,605,211,611
Total receipts [4] 2,278,103,923 2,406,855,250
Business receipts
[5] 1,094,870,564 1,176,179,679
Interest received
[4,6] 879,763,014 901,666,932
Total deductions [4] 1,985,795,615 2,076,613,597
Cost of goods sold
[4] 614,755,680 632,948,266
Interest paid 433,479,978 439,762,655
Net income (less
deficit) [4] 256,810,767 299,149,193
Net income [4] 295,423,415 337,822,090
Deficit [4] 38,612,648 38,672,897
Total income tax [7] 51,874,358 58,301,659
Regular and alter-
native tax [8] 50,691,121 57,556,938
Total income tax after
credits 45,988,431 (r) 50,181,634 (r)
SERVICES [1]
Number of returns,
total [2] 1,504,230 1,557,401
Number with net
income [2] 843,922 881,427
Total assets [3] 950,737,457 1,092,310,137
Net worth [3] 307,630,801 363,120,124
Total receipts [4] 1,335,694,559 1,496,215,552
Business receipts
[4] 1,263,790,767 1,408,716,487
Interest received
[4,6] 14,541,126 17,157,456
Total deductions [4] 1,297,475,364 1,453,204,496
Cost of goods sold
[4] 385,562,425 437,521,006
Interest paid 29,967,579 33,871,749
Net income (less
deficit) [4] 38,407,562 43,952,204
Net income [4] 67,389,184 79,102,121
Deficit [4] 28,981,622 35,149,916
Total income tax [7] 10,358,678 12,588,705
Regular and alter-
native tax [8] 10,155,538 12,397,017
Total income tax after
credits 8,720,911 (r) 10,179,417 (r)
Industrial division and
item 1997
(5)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns,
total [2] 4,710,083
Number with net
income [2] 2,647,474
Total assets [3] 33,029,652,126
Net worth [3] 11,353,013,694
Total receipts [4] 16,609,707,302
Business receipts
[4,5] 14,460,928,695
Interest received
[4,6] 1,186,893,564
Total deductions [4] 15,704,242,236
Cost of goods sold
[4] 9,114,245,646
Interest paid 866,474,183
Net income (less
deficit) [4] 915,396,637
Net income [4] 1,117,825,239
Deficit [4] 202,428,602
Total income tax [7] 239,394,206
Regular and alter-
native tax [8] 235,325,362
Total income tax after
credits 184,175,993 (r)
AGRICULTURE, FORESTRY, AND FISHING [1]
Number of returns,
total [2] 163,114
Number with net
income [2] 91,984
Total assets [3] 91,984,030
Net worth [3] 32,990,807
Total receipts [4] 117,387,555
Business receipts
[4] 107,930,422
Interest received
[4,6] 601,918
Total deductions [4] 114,673,629
Cost of goods sold
[4] 60,245,509
Interest paid 2,978,589
Net income (less
deficit) [4] 2,673,835
Net income [4] 6,310,262
Deficit [4] 3,636,427
Total income tax [7] 659,642
Regular and alter-
native tax [8] 647,752
Total income tax after
credits 599,082 (r)
MINING [1]
Number of returns,
total [2] 32,996
Number with net
income [2] 17,281
Total assets [3] 324,294,826
Net worth [3] 165,095,652
Total receipts [4] 150,318,265
Business receipts
[4] 134,379,404
Interest received
[4,6] 3,708,511
Total deductions [4] 141,046,419
Cost of goods sold
[4] 78,465,626
Interest paid 6,768,047
Net income (less
deficit) [4] 9,728,562
Net income [4] 14,191,366
Deficit [4] 4,462,804
Total income tax [7] 3,141,128
Regular and alter-
native tax [8] 2,951,254
Total income tax after
credits 2,019,716 (r)
CONSTRUCTION [1]
Number of returns,
total [2] 487,783
Number with net
income [2] 307,733
Total assets [3] 314,551,349
Net worth [3] 99,144,660
Total receipts [4] 779,014,473
Business receipts
[4] 768,122,399
Interest received
[4,6] 2,079,884
Total deductions [4] 758,429,123
Cost of goods sold
[4] 589,184,488
Interest paid 5,949,039
Net income (less
deficit) [4] 20,522,439
Net income [4] 27,816,466
Deficit [4] 7,294,027
Total income tax [7] 2,953,440
Regular and alter-
native tax [8] 2,846,960
Total income tax after
credits 2,817,961 (r)
MANUFACTURING [1]
Number of returns,
total [2] 325,045
Number with net
income [2] 195,038
Total assets [3] 5,966,306,398
Net worth [3] 2,110,695,629
Total receipts [4] 5,177,663,770
Business receipts
[4] 4,794,291,330
Interest received
[4,6] 116,819,943
Total deductions [4] 4,910,704,056
Cost of goods sold
[4] 3,241,577,938
Interest paid 175,064,011
Net income (less
deficit) [4] 305,958,154
Net income [4] 352,453,829
Deficit [4] 46,495,675
Total income tax [7] 101,849,787
Regular and alter-
native tax [8] 100,318,010
Total income tax after
credits 64,307,381 (r)
TRANSPORTATION AND PUBLIC UTILITIES [1]
Number of returns,
total [2] 209,412
Number with net
income [2] 110,657
Total assets [3] 2,219,019,293
Net worth [3] 762,083,589
Total receipts [4] 1,330,726,431
Business receipts
[4] 1,247,593,251
Interest received
[4,6] 26,135,120
Total deductions [4] 1,260,911,843
Cost of goods sold
[4] 482,982,473
Interest paid 69,385,093
Net income (less
deficit) [4] 70,984,769
Net income [4] 95,097,536
Deficit [4] 24,112,767
Total income tax [7] 28,506,843
Regular and alter-
native tax [8] 27,790,676
Total income tax after
credits 25,582,369 (r)
WHOLESALE AND RETAIL TRADE [1]
Number of returns,
total [2] 1,149,132
Number with net
income [2] 656,288
Total assets [3] 1,947,931,949
Net worth [3] 613,532,103
Total receipts [4] 4,703,816,853
Business receipts
[4] 4,588,802,594
Interest received
[4,6] 31,259,696
Total deductions [4] 4,624,196,186
Cost of goods sold
[4] 3,523,438,346
Interest paid 65,839,595
Net income (less
deficit) [4] 81,584,637
Net income [4] 117,042,233
Deficit [4] 35,457,596
Total income tax [7] 23,871,953
Regular and alter-
native tax [8] 23,550,018
Total income tax after
credits 21,959,617 (r)
FINANCE, INSURANCE, AND REAL ESTATE [1]
Number of returns,
total [2] 744,545
Number with net
income [2] 344,625
Total assets [3] 20,905,619,903
Net worth [3] 7,155,654,580
Total receipts [4] 2,711,269,836
Business receipts
[5] 1,282,307,615
Interest received
[4,6] 987,114,539
Total deductions [4] 2,304,339,835
Cost of goods sold
[4] 661,222,720
Interest paid 501,112,985
Net income (less
deficit) [4] 373,482,032
Net income [4] 413,000,341
Deficit [4] 39,518,308
Total income tax [7] 63,604,700
Regular and alter-
native tax [8] 62,650,267
Total income tax after
credits 54,777,098 (r)
SERVICES [1]
Number of returns,
total [2] 1,592,854
Number with net
income [2] 921,533
Total assets [3] 1,259,381,543
Net worth [3] 413,665,895
Total receipts [4] 1,638,587,903
Business receipts
[4] 1,536,597,024
Interest received
[4,6] 19,166,408
Total deductions [4] 1,589,010,688
Cost of goods sold
[4] 476,468,909
Interest paid 39,371,150
Net income (less
deficit) [4] 50,470,448
Net income [4] 91,879,768
Deficit [4] 41,409,320
Total income tax [7] 14,804,587
Regular and alter-
native tax [8] 14,568,298
Total income tax after
credits 12,110,639 (r)
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 1998-2001
[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 181,545,146 (r) 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 547,808 (r) 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 1,382,782 (r) 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 11,257,262 (r) 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 3,671,586 (r) 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 51,821,656 (r) 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 23,551,505 (r) 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 4,465,867 (r) 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 18,440,210 (r) 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] 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 35,809,588 (r) 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] 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 15,839,859 16,981,007
Net income (less deficit) [4] 8,872,683 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 2,664,038 (r) 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] 18,166,687 13,263,768
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 4,277,480 (r) 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 16,608,717 (r) 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 1,768,277 (r) 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] 93,441 106,347
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] 1,768,297 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 535,839 (r) 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 6,563,069
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 2,051,196 (r) 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] 148,369,892 151,673,526
Business receipts [4] 143,395,451 146,498,454
Interest received [4,6] 928,680 907,132
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 785,562 (r) 637,689
Industrial sector and item 2000 2001 (p)
(3) (4)
ALL INDUSTRIAL SECTORS [1]
Number of returns, total [2] 5,045,274 5,135,623
Number with net income [2] 2,819,153 2,822,259
Total assets [3] 47,026,871,874 49,220,587,376
Net worth [3] 17,348,650,369 17,634,404,021
Total receipts [4] 20,605,808,071 20,285,657,284
Business receipts [4,5] 17,636,551,349 17,511,949,355
Interest received [4,6] 1,628,041,441 1,551,596,794
Total deductions [4] 19,691,591,726 19,694,491,867
Cost of goods sold [4] 11,135,287,909 11,044,350,648
Interest paid 1,271,678,744 1,204,602,711
Net income (less deficit) [4] 927,525,517 604,820,801
Net income [4] 1,336,619,605 1,114,018,521
Deficit [4] 409,094,088 509,197,720
Total income tax [7] 266,281,801 220,968,330
Regular and alternative tax
[8] 262,232,738 218,760,982
Total income tax after credits 204,043,788 166,804,197
AGRICULTURE, FORESTRY, HUNTING, AND FISHING [1]
Number of returns, total [2] 140,851 140,814
Number with net income [2] 79,678 74,122
Total assets [3] 105,715,035 104,898,641
Net worth [3] 38,692,638 36,651,070
Total receipts [4] 117,135,698 115,452,268
Business receipts [4] 106,085,760 102,913,680
Interest received [4,6] 622,013 588,983
Total deductions [4] 115,914,854 114,633,820
Cost of goods sold [4] 59,844,373 54,844,718
Interest paid 3,580,884 3,278,332
Net income (less deficit) [4] 1,220,273 1,069,999
Net income [4] 6,135,371 5,984,061
Deficit [4] 4,915,098 4,914,062
Total income tax [7] 563,797 619,708
Regular and alternative tax
[8] 553,484 615,617
Total income tax after credits 553,231 514,046
MINING [1]
Number of returns, total [2] 32,578 31,625
Number with net income [2] 18,430 18,790
Total assets [3] 410,747,979 448,873,855
Net worth [3] 198,479,943 231,691,656
Total receipts [4] 158,618,629 169,489,660
Business receipts [4] 140,917,053 151,102,304
Interest received [4,6] 4,926,125 4,113,900
Total deductions [4] 149,060,709 160,789,151
Cost of goods sold [4] 75,033,998 80,543,515
Interest paid 10,125,194 9,923,512
Net income (less deficit) [4] 10,355,698 9,383,788
Net income [4] 15,616,089 16,217,964
Deficit [4] 5,260,391 6,834,176
Total income tax [7] 3,231,554 3,026,385
Regular and alternative tax
[8] 3,091,343 2,900,460
Total income tax after credits 2,050,087 2,064,114
UTILITIES [1]
Number of returns, total [2] 7,968 7,794
Number with net income [2] 4,276 3,847
Total assets [3] 1,556,911,256 1,515,426,555
Net worth [3] 382,030,374 381,351,703
Total receipts [4] 756,808,494 1,051,653,067
Business receipts [4] 707,815,083 1,004,355,717
Interest received [4,6] 12,932,306 13,145,618
Total deductions [4] 728,553,279 1,036,079,423
Cost of goods sold [4] 517,574,723 795,722,386
Interest paid 39,224,772 42,280,548
Net income (less deficit) [4] 29,169,974 16,803,588
Net income [4] 35,279,980 28,733,483
Deficit [4] 6,110,006 11,929,895
Total income tax [7] 10,617,977 9,151,930
Regular and alternative tax
[8] 10,420,441 9,071,527
Total income tax after credits 9,383,513 7,718,038
CONSTRUCTION [1]
Number of returns, total [2] 597,902 624,804
Number with net income [2] 373,746 377,035
Total assets [3] 504,719,698 525,764,266
Net worth [3] 149,948,101 150,511,689
Total receipts [4] 1,051,896,139 1,102,991,826
Business receipts [4] 1,034,087,166 1,084,979,987
Interest received [4,6] 3,466,222 3,062,738
Total deductions [4] 1,019,743,542 1,070,338,781
Cost of goods sold [4] 776,692,461 809,866,229
Interest paid 10,202,001 10,273,246
Net income (less deficit) [4] 32,067,010 32,546,412
Net income [4] 43,775,887 46,192,892
Deficit [4] 11,708,877 13,646,480
Total income tax [7] 4,460,645 4,544,926
Regular and alternative tax
[8] 4,373,768 4,497,742
Total income tax after credits 4,308,656 4,436,868
MANUFACTURING [1]
Number of returns, total [2] 288,506 278,875
Number with net income [2] 168,580 147,198
Total assets [3] 7,830,525,859 8,100,236,423
Net worth [3] 2,919,128,199 2,949,949,426
Total receipts [4] 5,741,290,322 5,315,661,817
Business receipts [4] 5,259,173,394 4,862,149,327
Interest received [4,6] 136,081,123 132,899,711
Total deductions [4] 5,514,263,661 5,228,277,092
Cost of goods sold [4] 3,646,003,664 3,402,018,335
Interest paid 216,950,701 210,705,369
Net income (less deficit) [4] 271,917,037 129,177,433
Net income [4] 355,433,559 269,420,956
Deficit [4] 83,516,521 140,243,524
Total income tax [7] 102,107,461 76,144,028
Regular and alternative tax
[8] 100,717,097 75,777,662
Total income tax after credits 62,146,298 43,294,907
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 959,575 963,364
Number with net income [2] 547,118 552,575
Total assets [3] 2,307,635,980 2,311,479,986
Net worth [3] 752,937,787 775,277,307
Total receipts [4] 5,397,024,981 5,312,253,244
Business receipts [4] 5,267,581,834 5,183,160,121
Interest received [4,6] 27,158,306 22,329,594
Total deductions [4] 5,314,154,542 5,239,243,287
Cost of goods sold [4] 4,116,888,584 4,037,205,318
Interest paid 68,090,598 59,249,163
Net income (less deficit) [4] 85,176,192 75,369,517
Net income [4] 139,241,630 128,763,790
Deficit [4] 54,065,438 53,394,273
Total income tax [7] 29,752,161 26,419,726
Regular and alternative tax
[8] 29,389,721 26,309,437
Total income tax after credits 27,782,180 24,749,298
TRANSPORATION AND WAREHOUSING [1]
Number of returns, total [2] 160,437 164,492
Number with net income [2] 84,271 84,837
Total assets [3] 531,565,047 531,565,543
Net worth [3] 166,587,366 156,710,830
Total receipts [4] 527,167,358 516,415,672
Business receipts [4] 505,713,781 493,765,699
Interest received [4,6] 5,821,233 4,868,972
Total deductions [4] 519,789,746 523,754,808
Cost of goods sold [4] 162,300,008 143,664,961
Interest paid 15,623,451 14,544,173
Net income (less deficit) [4] 7,913,968 -7,061,072
Net income [4] 19,125,558 14,117,899
Deficit [4] 11,211,590 21,178,971
Total income tax [7] 4,328,980 3,061,717
Regular and alternative tax
[8] 4,238,681 2,965,899
Total income tax after credits 3,745,610 2,836,333
INFORMATION [1]
Number of returns, total [2] 118,073 115,435
Number with net income [2] 51,357 47,157
Total assets [3] 3,034,923,999 3,153,997,651
Net worth [3] 1,343,743,493 1,362,412,780
Total receipts [4] 967,190,036 947,659,344
Business receipts [4] 817,186,647 816,563,578
Interest received [4,6] 40,293,352 38,106,445
Total deductions [4] 963,202,354 987,210,352
Cost of goods sold [4] 220,902,262 213,272,301
Interest paid 73,850,231 77,184,618
Net income (less deficit) [4] 5,888,634 -37,579,241
Net income [4] 92,587,270 59,691,057
Deficit [4] 86,698,635 97,270,298
Total income tax [7] 25,616,216 16,431,738
Regular and alternative tax
[8] 24,990,024 16,334,173
Total income tax after credits 21,997,317 11,820,405
FINANCE AND INSURANCE [1]
Number of returns, total [2] 221,394 220,914
Number with net income [2] 140,245 140,029
Total assets [3] 20,812,549,796 21,150,830,812
Net worth [3] 9,508,950,313 9,577,794,089
Total receipts [4] 2,915,539,562 2,633,865,534
Business receipts [4] 1,525,629,096 1,437,177,711
Interest received [4,6] 936,422,920 847,894,367
Total deductions [4] 2,499,971,633 2,331,132,677
Cost of goods sold [4] 875,995,480 830,396,939
Interest paid 474,253,886 422,530,693
Net income (less deficit) [4] 379,017,708 269,252,444
Net income [4] 422,936,185 329,998,124
Deficit [4] 43,918,477 60,945,679
Total income tax [7] 43,609,913 39,131,313
Regular and alternative tax
[8] 42,763,433 38,058,460
Total income tax after credits 36,939,212 34,253,019
REAL ESTATE AND RENTAL AND LEASING [1]
Number of returns, total [2] 532,426 539,998
Number with net income [2] 212,683 203,700
Total assets [3] 562,512,765 553,995,888
Net worth [3] 155,887,764 151,954,804
Total receipts [4] 235,179,818 239,683,018
Business receipts [4] 204,519,672 207,536,588
Interest received [4,6] 5,525,181 5,001,633
Total deductions [4] 228,930,442 234,322,326
Cost of goods sold [4] 50,813,666 48,297,666
Interest paid 18,199,502 19,900,832
Net income (less deficit) [4] 6,137,855 5,252,741
Net income [4] 19,286,447 18,754,185
Deficit [4] 13,148,592 13,401,444
Total income tax [7] 2,454,250 2,361,502
Regular and alternative tax
[8] 2,376,474 2,321,052
Total income tax after credits 2,347,572 2,219,075
PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES [1]
Number of returns, total [2] 689,412 709,844
Number with net income [2] 409,706 416,907
Total assets [3] 499,987,766 483,271,037
Net worth [3] 213,025,814 189,495,667
Total receipts [4] 658,747,358 665,091,965
Business receipts [4] 623,368,137 631,714,962
Interest received [4,6] 7,621,540 6,397,521
Total deductions [4] 666,570,144 670,983,330
Cost of goods sold [4] 202,015,796 189,935,296
Interest paid 10,317,850 9,403,624
Net income (less deficit) [4] -7,551,100 -5,574,249
Net income [4] 42,508,155 41,326,445
Deficit [4] 50,059,255 46,900,695
Total income tax [7] 4,910,603 3,943,956
Regular and alternative tax
[8] 4,879,740 3,932,514
Total income tax after credits 4,394,637 3,278,102
MANAGEMENT OF COMPANIES (HOLDING COMPANIES) [1]
Number of returns, total [2] 47,542 47,867
Number with net income [2] 20,979 19,819
Total assets [3] 7,917,530,297 9,356,938,516
Net worth [3] 1,237,344,020 1,386,181,307
Total receipts [4] 693,453,386 788,278,597
Business receipts [4] 127,242,280 175,666,574
Interest received [4,6] 435,503,757 463,454,943
Total deductions [4] 613,412,225 702,266,782
Cost of goods sold [4] 7,403,101 18,763,675
Interest paid 293,846,786 290,735,899
Net income (less deficit) [4] 78,208,116 83,220,332
Net income [4] 83,529,280 89,530,878
Deficit [4] 5,321,164 6,310,546
Total income tax [7] 26,800,031 28,535,815
Regular and alternative tax
[8] 26,708,372 28,461,711
Total income tax after credits 21,745,792 23,256,377
ADMINISTRATIVE AND SUPPORT AND WASTE
MANAGEMENT AND REMEDIATION SERVICES [1]
Number of returns, total [2] 211,993 223,957
Number with net income [2] 128,738 135,192
Total assets [3] 218,894,160 231,135,034
Net worth [3] 61,423,215 64,949,873
Total receipts [4] 325,399,872 352,915,893
Business receipts [4] 313,932,798 338,983,628
Interest received [4,6] 2,281,559 1,853,325
Total deductions [4] 321,181,269 345,426,630
Cost of goods sold [4] 138,959,356 152,618,033
Interest paid 7,500,383 7,002,471
Net income (less deficit) [4] 4,337,453 7,604,889
Net income [4] 12,211,170 14,780,013
Deficit [4] 7,873,717 7,075,123
Total income tax [7] 1,544,394 1,951,046
Regular and alternative tax
[8] 1,530,854 1,928,165
Total income tax after credits 1,278,157 1,520,665
EDUCATIONAL SERVICES [1]
Number of returns, total [2] 36,756 38,480
Number with net income [2] 23,516 19,336
Total assets [3] 15,347,835 16,497,219
Net worth [3] 5,899,320 6,192,337
Total receipts [4] 25,236,070 25,922,736
Business receipts [4] 22,021,416 25,148,309
Interest received [4,6] 159,191 130,420
Total deductions [4] 24,488,516 26,509,597
Cost of goods sold [4] 4,195,289 4,820,315
Interest paid 346,595 338,259
Net income (less deficit) [4] 743,338 420,744
Net income [4] 1,758,495 1,641,837
Deficit [4] 1,015,157 1,221,094
Total income tax [7] 297,442 229,931
Regular and alternative tax
[8] 296,332 229,079
Total income tax after credits 287,334 218,742
HEALTH CARE AND SOCIAL ASSISTANCE [1]
Number of returns, total [2] 306,352 327,338
Number with net income [2] 188,153 207,968
Total assets [3] 220,349,973 213,775,949
Net worth [3] 64,661,550 56,901,435
Total receipts [4] 417,490,766 443,351,714
Business receipts [4] 403,580,914 429,190,484
Interest received [4,6] 2,067,609 1,872,644
Total deductions [4] 409,842,606 430,956,238
Cost of goods sold [4] 53,847,300 54,435,340
Interest paid 8,324,621 7,640,537
Net income (less deficit) [4] 7,649,931 12,335,681
Net income [4] 17,011,710 20,364,434
Deficit [4] 9,361,779 8,028,753
Total income tax [7] 1,663,812 1,775,506
Regular and alternative tax
[8] 1,651,580 1,771,057
Total income tax after credits 1,559,356 1,742,274
ARTS, ENTERTAINMENT, AND RECREATION [1]
Number of returns, total [2] 97,866 102,631
Number with net income [2] 44,318 48,884
Total assets [3] 75,631,069 78,565,805
Net worth [3] 19,953,303 19,144,846
Total receipts [4] 70,085,901 75,491,312
Business receipts [4] 64,157,666 69,089,923
Interest received [4,6] 1,067,454 1,022,031
Total deductions [4] 69,649,259 75,071,517
Cost of goods sold [4] 14,012,402 14,108,775
Interest paid 3,133,918 3,330,751
Net income (less deficit) [4] 413,339 402,181
Net income [4] 5,038,654 5,233,174
Deficit [4] 4,625,314 4,830,992
Total income tax [7] 508,011 396,641
Regular and alternative tax
[8] 494,747 392,960
Total income tax after credits 447,722 351,460
ACCOMMODATION, FOOD SERVICES, AND DRINKING
PLACES [1]
Number of returns, total [2] 257,525 259,465
Number with net income [2] 134,231 134,539
Total assets [3] 326,257,810 344,864,784
Net worth [3] 99,048,857 103,666,236
Total receipts [4] 375,040,371 353,715,274
Business receipts [4] 346,989,626 328,552,525
Interest received [4,6] 4,529,172 4,003,201
Total deductions [4] 364,913,806 345,725,252
Cost of goods sold [4] 143,111,384 122,785,758
Interest paid 14,325,258 13,229,659
Net income (less deficit) [4] 10,316,662 8,198,950
Net income [4] 17,113,147 15,491,509
Deficit [4] 6,796,485 7,292,559
Total income tax [7] 3,104,821 2,623,444
Regular and alternative tax
[8] 3,049,904 2,576,299
Total income tax after credits 2,390,708 1,947,518
OTHER SERVICES [1]
Number of returns, total [2] 316,138 325,601
Number with net income [2] 182,268 187,784
Total assets [3] 93,844,830 98,159,835
Net worth [3] 30,704,809 33,545,778
Total receipts [4] 170,060,184 174,832,667
Business receipts [4] 164,175,721 168,988,743
Interest received [4,6] 1,581,266 865,798
Total deductions [4] 165,502,185 170,796,725
Cost of goods sold [4] 68,810,776 70,937,697
Interest paid 3,748,882 3,034,185
Net income (less deficit) [4] 4,547,256 4,040,104
Net income [4] 7,811,408 7,750,193
Deficit [4] 3,264,152 3,710,089
Total income tax [7] 697,705 616,629
Regular and alternative tax
[8] 694,957 614,779
Total income tax after credits 674,380 580,567
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 billions of dollars]
Profits Net income Income
Income year before taxes (less deficit) subject to tax
(per NIPA) [1] (per S0I) [2] (per S01) [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 792.4 915.4 683.6
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.
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
[All figures are estimates based on samples-money amounts are in
millions of dollars]
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 6,823
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 83,286
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
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 Percentage
adult of adult
Selected year of death [2] deaths [1] Number deaths
(1) (2) (3)
1934 983,970 8,655 0.88
1935 1,172,245 9,137 0.78
1936 1,257,290 12,010 0.96
1937 1,237,585 13,220 1.07
1938 1,181,275 12,720 1.08
1939 1,205,072 12,907 1.07
1940 1,237,186 13,336 1.08
1941 1,216,855 13,493 1.11
1942 1,211,391 12,726 1.05
1943 1,277,009 12,154 0.95
1944 1,238,917 13,869 1.12
1946 1,239,713 18,232 1.47
1947 1,278,856 19,742 1.54
1948 1,283,601 17,469 1.36
1949 1,285,684 17,411 1.35
1950 1,304,343 18,941 1.45
1953 1,237,741 24,997 2.02
1954 1,332,412 25,143 1.89
1956 1,289,193 32,131 2.49
1958 1,358,375 38,515 2.84
1960 1,426,148 45,439 3.19
1962 1,483,846 55,207 3.72
1965 1,578,813 67,404 4.27
1969 1,796,055 93,424 5.20
1972 1,854,146 120,761 6.51
1976 1,819,107 139,115 7.65
1982 1,897,820 34,426 1.81
1983 1,945,913 34,899 1.79
1984 1,968,128 30,436 1.55
1985 2,015,070 22,326 1.11
1986 2,033,978 21,923 1.08
1987 2,053,084 18,157 0.88
1988 2,096,704 20,864 1.00
1989 2,079,035 23,096 1.11
1990 2,079,034 24,647 1.19
1991 2,101,746 26,680 1.27
1992 2,111,617 27,235 1.29
1993 2,204,366 32,062 1.45
1994 2,216,736 32,565 1.47
1995 2,252,471 36,651 1.63
1996 2,314,254 41,714 1.80
1997 2,258,366 47,800 2.12
1998 2,282,055 49,913 2.19
1999 2,336,840 53,819 2.30
Taxable estate tax returns [4, 5]
Total gross estate at Estate tax after
Selected year of death [2] date of death credits
(4) (5)
1934 2,197,941 153,763
1935 2,084,269 195,301
1936 2,561,906 305,784
1937 2,844,112 314,620
1938 2,564,072 276,707
1939 2,441,960 250,360
1940 2,578,314 291,758
1941 2,550,473 308,342
1942 2,452,340 362,164
1943 2,720,000 404,638
1944 3,245,624 531,052
1946 3,993,298 621,966
1947 4,445,326 714,707
1948 4,271,852 567,421
1949 4,126,358 483,520
1950 4,655,892 577,401
1953 6,287,867 778,504
1954 6,387,246 778,342
1956 8,903,611 1,176,710
1958 9,995,884 1,185,620
1960 12,733,459 1,618,548
1962 14,713,504 1,840,972
1965 18,820,065 2,414,310
1969 23,459,524 2,999,965
1972 33,293,565 4,153,250
1976 40,578,379 4,979,112
1982 31,903,845 4,937,216
1983 33,434,470 5,073,787
1984 34,201,557 5,012,750
1985 35,168,822 6,044,292
1986 37,799,304 6,276,800
1987 40,907,217 6,392,989
1988 43,413,056 7,432,376
1989 51,062,975 8,953,181
1990 53,698,028 9,217,499
1991 55,363,655 9,617,366
1992 59,707,135 10,474,949
1993 72,047,377 12,559,769
1994 69,492,783 12,312,421
1995 78,756,293 14,259,048
1996 95,003,317 16,336,256
1997 104,860,580 19,957,705
1998 117,965,303 22,676,230
1999 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
Individual
Quarter and fiscal year Total (1) income taxes (2)
(1) (2)
FISCAL YEAR 1987, TOTAL (4) 886,290 465,452
October 1986-December 1986 180,580 92,346
January 1987-March 1987 209,032 105,483
April 1987-June 1987 285,477 164,008
July 1987-September 1987 (4) 211,201 103,615
FISCAL YEAR 1988, TOTAL 945,614 473,667
October 1987-December 1987 200,006 97,479
January 1988-March 1988 222,784 111,215
April 1988-June 1988 298,938 160,018
July 1988-September 1988 223,886 104,955
FISCAL YEAR 1989, TOTAL 1,024,718 515,732
October 1988-December 1988 216,503 104,522
January 1989-March 1989 238,279 114,475
April 1989-June 1989 334,878 180,947
July 1989-September 1989 235,059 115,788
FISCAL YEAR 1990, TOTAL 1,066,600 540,228
October 1989-December 1989 222,867 110,077
January 1990-March 1990 251,924 127,277
April 1990-June 1990 343,976 181,180
July 1990-September 1990 247,833 121,694
FISCAL YEAR 1991, TOTAL 1,099,746 546,877
October 1990-December 1990 242,792 118,047
January 1991-March 1991 257,078 119,891
April 1991-June 1991 338,591 181,949
July 1991-September 1991 261,284 126,990
FISCAL YEAR 1992, TOTAL 1,134,195 557,723
October 1991-December 1991 249,845 117,980
January 1992-March 1992 266,984 136,220
April 1992-June 1992 348,986 173,437
July 1992-September 1992 268,380 130,086
FISCAL YEAR 1993, TOTAL 1,190,673 585,774
October 1992-December 1992 262,404 124,812
January 1993-March 1993 285,925 154,596
April 1993-June 1993 354,070 168,977
July 1993-September 1993 288,274 137,389
FISCAL YEAR 1994, TOTAL 1,290,246 619,819
October 1993-December 1993 282,891 132,790
January 1994-March 1994 309,746 160,382
April 1994-June 1994 386,403 182,996
July 1994-September 1994 311,205 143,651
FISCAL YEAR 1995, TOTAL 1,390,048 675,779
October 1994-December 1994 301,238 138,454
January 1995-March 1995 329,624 169,977
April 1995-June 1995 432,556 214,105
July 1995-September 1995 326,630 153,243
FISCAL YEAR 1996, TOTAL 1,500,351 745,313
October 1995-December 1995 320,038 148,203
January 1996-March 1996 349,683 184,419
April 1996-June 1996 474,823 242,754
July 1996-September 1996 355,808 169,937
FISCAL YEAR 1997, TOTAL 1,637,157 825,021
October 1996-December 1996 345,447 157,767
January 1997-March 1997 379,827 197,477
April 1997-June 1997 526,490 285,884
July 1997-September 1997 385,392 183,893
FISCAL YEAR 1998, TOTAL 1,782,997 928,066
October 1997-December 1997 381,995 180,507
January 1998-March 1998 412,808 216,994
April 1998-June 1998 578,540 319,050
July 1998-September 1998 409,655 211,515
FISCAL YEAR 1999, TOTAL 1,917,643 1,002,186
October 1998-December 1998 410,884 192,843
January 1999-March 1999 444,224 239,680
April 1999-June 1999 616,626 351,720
July 1999-September 1999 445,908 217,943
FISCAL YEAR 2000, TOTAL 2,112,755 1,137,078
October 1999-December 1999 442,745 222,369
January 2000-March 2000 490,661 265,193
April 2000-June 2000 690,101 403,071
July 2000-September 2000 489,248 246,445
FISCAL YEAR 2001, TOTAL 2,144,654 1,178,210
October 2000-December 2000 466,710 228,483
January 2001-March 2001 523,566 285,417
April 2001-June 2001 709,403 425,471
July 2001-September 2001 444,976 238,839
FISCAL YEAR 2002, TOTAL 2,033,661 (r) 1,037,734
October 2001-December 2001 477,215 235,729
January 2002-March 2002 494,506 250,689
April 2002-June 2002 599,650 (r) 324,735
July 2002-September 2002 462,289 (r) 226,580 (r)
FISCAL YEAR 2003
October 2002-December 2002 444,259 209,947
January 2003-March 2003 480,840 252,412
April 2003-June 2003 596,078 310,723
Amount collected by type
of return
Excise taxes
Corporation Internal
income Revenue
Quarter and fiscal year taxes (3) Service (1,4)
(3) (4)
FISCAL YEAR 1987, TOTAL (4) 102,859 33,311
October 1986-December 1986 22,466 8,281
January 1987-March 1987 22,649 7,925
April 1987-June 1987 29,748 8,493
July 1987-September 1987 (4) 27,996 8,612
FISCAL YEAR 1988, TOTAL 109,683 25,934
October 1987-December 1987 24,828 6,475
January 1988-March 1988 22,006 5,304
April 1988-June 1988 35,991 6,550
July 1988-September 1988 26,858 7,605
FISCAL YEAR 1989, TOTAL 117,015 25,977
October 1988-December 1988 29,551 6,657
January 1989-March 1989 20,760 6,098
April 1989-June 1989 40,825 6,899
July 1989-September 1989 25,879 6,324
FISCAL YEAR 1990, TOTAL 110,017 27,139
October 1989-December 1989 26,390 6,184
January 1990-March 1990 21,433 5,868
April 1990-June 1990 37,398 8,143
July 1990-September 1990 24,796 6,944
FISCAL YEAR 1991, TOTAL 113,599 30,452
October 1990-December 1990 29,248 6,363
January 1991-March 1991 22,974 7,107
April 1991-June 1991 35,953 7,545
July 1991-September 1991 25,423 9,436
FISCAL YEAR 1992, TOTAL 117,951 33,566
October 1991-December 1991 28,571 8,238
January 1992-March 1992 19,751 8,159
April 1992-June 1992 41,930 8,311
July 1992-September 1992 27,699 8,858
FISCAL YEAR 1993, TOTAL 131,548 34,962
October 1992-December 1992 30,324 8,388
January 1993-March 1993 21,124 8,317
April 1993-June 1993 47,920 8,739
July 1993-September 1993 32,180 9,518
FISCAL YEAR 1994, TOTAL 154,205 43,005
October 1993-December 1993 36,088 9,907
January 1994-March 1994 24,883 9,932
April 1994-June 1994 55,652 10,629
July 1994-September 1994 37,582 12,536
FISCAL YEAR 1995, TOTAL 174,422 44,981
October 1994-December 1994 40,811 11,029
January 1995-March 1995 26,137 10,791
April 1995-June 1995 65,995 11,116
July 1995-September 1995 41,479 12,045
FISCAL YEAR 1996, TOTAL 189,055 42,222
October 1995-December 1995 46,823 11,409
January 1996-March 1996 27,971 9,939
April 1996-June 1996 68,509 9,835
July 1996-September 1996 45,752 11,039
FISCAL YEAR 1997, TOTAL 204,492 44,806
October 1996-December 1996 49,612 10,052
January 1997-March 1997 31,359 10,762
April 1997-June 1997 75,093 11,600
July 1997-September 1997 48,428 12,393
FISCAL YEAR 1998, TOTAL 213,270 45,643
October 1997-December 1997 56,228 12,424
January 1998-March 1998 33,640 11,424
April 1998-June 1998 75,714 12,575
July 1998-September 1998 47,688 9,220
FISCAL YEAR 1999, TOTAL 216,325 58,586
October 1998-December 1998 56,474 18,017
January 1999-March 1999 33,958 12,179
April 1999-June 1999 72,904 13,366
July 1999-September 1999 52,989 15,023
FISCAL YEAR 2000, TOTAL 235,655 54,811
October 1999-December 1999 57,122 12,611
January 2000-March 2000 39,584 13,107
April 2000-June 2000 79,583 13,608
July 2000-September 2000 59,366 15,484
FISCAL YEAR 2001, TOTAL 186,732 52,419
October 2000-December 2000 64,597 12,574
January 2001-March 2001 38,239 13,436
April 2001-June 2001 64,709 12,369
July 2001-September 2001 19,187 14,040
FISCAL YEAR 2002, TOTAL 211,438 52,137
October 2001-December 2001 71,783 8,070
January 2002-March 2002 38,760 15,632
April 2002-June 2002 55,496 13,486
July 2002-September 2002 45,399 14,949
FISCAL YEAR 2003
October 2002-December 2002 51,821 12,461
January 2003-March 2003 31,309 12,017 (r)
April 2003-June 2003 67,381 12,821
Amount collected by type
of return
Excise taxes
Alcohol and
Tobacco Tax Employment
and Trade taxes (1)
Bureau (4)
Quarter and fiscal year
(5) (6)
FISCAL YEAR 1987, TOTAL (4) (4) 277,000
October 1986-December 1986 N/A 55,615
January 1987-March 1987 N/A 71,156
April 1987-June 1987 N/A 81,139
July 1987-September 1987 (4) (4) 69,090
FISCAL YEAR 1988, TOTAL 10,507 318,039
October 1987-December 1987 2,911 66,500
January 1988-March 1988 2,337 80,161
April 1988-June 1988 2,763 91,426
July 1988-September 1988 2,496 79,952
FISCAL YEAR 1989, TOTAL 11,397 345,626
October 1988-December 1988 2,985 70,632
January 1989-March 1989 2,395 92,587
April 1989-June 1989 3,401 100,077
July 1989-September 1989 2,615 82,329
FISCAL YEAR 1990, TOTAL 10,235 367,219
October 1989-December 1989 2,790 74,982
January 1990-March 1990 2,187 92,868
April 1990-June 1990 2,690 110,281
July 1990-September 1990 2,568 89,088
FISCAL YEAR 1991, TOTAL 12,895 384,451
October 1990-December 1990 2,753 83,646
January 1991-March 1991 2,919 101,569
April 1991-June 1991 3,545 106,426
July 1991-September 1991 3,678 92,810
FISCAL YEAR 1992, TOTAL 13,395 400,081
October 1991-December 1991 3,572 88,749
January 1992-March 1992 2,823 97,425
April 1992-June 1992 3,539 118,503
July 1992-September 1992 3,461 95,404
FISCAL YEAR 1993, TOTAL 13,987 411,511
October 1992-December 1992 3,581 92,284
January 1993-March 1993 3,074 96,042
April 1993-June 1993 3,776 120,767
July 1993-September 1993 3,556 102,418
FISCAL YEAR 1994, TOTAL 13,779 443,831
October 1993-December 1993 3,525 97,012
January 1994-March 1994 3,009 108,037
April 1994-June 1994 3,592 128,665
July 1994-September 1994 3,653 110,117
FISCAL YEAR 1995, TOTAL 14,317 465,405
October 1994-December 1994 3,791 103,537
January 1995-March 1995 2,982 116,503
April 1995-June 1995 3,603 133,357
July 1995-September 1995 3,941 112,008
FISCAL YEAR 1996, TOTAL 13,805 492,365
October 1995-December 1995 3,411 106,200
January 1996-March 1996 2,959 120,783
April 1996-June 1996 3,532 144,825
July 1996-September 1996 3,903 120,557
FISCAL YEAR 1997, TOTAL 13,883 528,597
October 1996-December 1996 3,261 120,284
January 1997-March 1997 3,052 132,838
April 1997-June 1997 3,524 144,048
July 1997-September 1997 4,046 131,426
FISCAL YEAR 1998, TOTAL 13,588 557,799
October 1997-December 1997 3,181 124,315
January 1998-March 1998 2,968 142,512
April 1998-June 1998 3,581 159,632
July 1998-September 1998 3,858 131,341
FISCAL YEAR 1999, TOTAL 13,490 598,670
October 1998-December 1998 3,216 133,695
January 1999-March 1999 2,915 149,408
April 1999-June 1999 3,457 166,086
July 1999-September 1999 3,903 149,480
FISCAL YEAR 2000, TOTAL 15,838 (r) 639,652
October 1999-December 1999 3,523 139,310
January 2000-March 2000 3,540 162,816
April 2000-June 2000 4,217 180,645
July 2000-September 2000 4,558 156,881
FISCAL YEAR 2001, TOTAL 15,822 682,223
October 2000-December 2000 3,782 150,175
January 2001-March 2001 3,472 176,339
April 2001-June 2001 4,137 193,561
July 2001-September 2001 4,531 162,148
FISCAL YEAR 2002, TOTAL 17,034 688,077
October 2001-December 2001 3,756 151,079
January 2002-March 2002 3,957 178,982
April 2002-June 2002 4,480 194,045 (r)
July 2002-September 2002 4,841 163,971 (r)
FISCAL YEAR 2003
October 2002-December 2002 3,791 160,448
January 2003-March 2003 3,808 (r) 175,609
April 2003-June 2003 4,336 194,902
Amount collected by type
of return
Estate and
gift taxes
Quarter and fiscal year
(7)
FISCAL YEAR 1987, TOTAL (4) 7,668
October 1986-December 1986 1,872
January 1987-March 1987 1,819
April 1987-June 1987 2,089
July 1987-September 1987 (4) 1,888
FISCAL YEAR 1988, TOTAL 7,784
October 1987-December 1987 1,813
January 1988-March 1988 1,761
April 1988-June 1988 2,190
July 1988-September 1988 2,020
FISCAL YEAR 1989, TOTAL 8,973
October 1988-December 1988 2,156
January 1989-March 1989 1,964
April 1989-June 1989 2,729
July 1989-September 1989 2,124
FISCAL YEAR 1990, TOTAL 11,762
October 1989-December 1989 2,444
January 1990-March 1990 2,291
April 1990-June 1990 4,284
July 1990-September 1990 2,743
FISCAL YEAR 1991, TOTAL 11,473
October 1990-December 1990 2,735
January 1991-March 1991 2,618
April 1991-June 1991 3,173
July 1991-September 1991 2,947
FISCAL YEAR 1992, TOTAL 11,479
October 1991-December 1991 2,735
January 1992-March 1992 2,606
April 1992-June 1992 3,266
July 1992-September 1992 2,872
FISCAL YEAR 1993, TOTAL 12,891
October 1992-December 1992 3,015
January 1993-March 1993 2,772
April 1993-June 1993 3,891
July 1993-September 1993 3,213
FISCAL YEAR 1994, TOTAL 15,607
October 1993-December 1993 3,569
January 1994-March 1994 3,503
April 1994-June 1994 4,869
July 1994-September 1994 3,666
FISCAL YEAR 1995, TOTAL 15,144
October 1994-December 1994 3,616
January 1995-March 1995 3,234
April 1995-June 1995 4,380
July 1995-September 1995 3,914
FISCAL YEAR 1996, TOTAL 17,592
October 1995-December 1995 3,992
January 1996-March 1996 3,612
April 1996-June 1996 5,368
July 1996-September 1996 4,620
FISCAL YEAR 1997, TOTAL 20,356
October 1996-December 1996 4,471
January 1997-March 1997 4,339
April 1997-June 1997 6,341
July 1997-September 1997 5,206
FISCAL YEAR 1998, TOTAL 24,631
October 1997-December 1997 5,340
January 1998-March 1998 5,270
April 1998-June 1998 7,988
July 1998-September 1998 6,033
FISCAL YEAR 1999, TOTAL 28,386
October 1998-December 1998 6,639
January 1999-March 1999 6,084
April 1999-June 1999 9,093
July 1999-September 1999 6,570
FISCAL YEAR 2000, TOTAL 29,722
October 1999-December 1999 7,810
January 2000-March 2000 6,421
April 2000-June 2000 8,977
July 2000-September 2000 6,514
FISCAL YEAR 2001, TOTAL 29,248
October 2000-December 2000 7,099
January 2001-March 2001 6,663
April 2001-June 2001 9,156
July 2001-September 2001 6,331
FISCAL YEAR 2002, TOTAL 27,242
October 2001-December 2001 6,798
January 2002-March 2002 6,466
April 2002-June 2002 7,408
July 2002-September 2002 6,549 (r)
FISCAL YEAR 2003
October 2002-December 2002 5,792
January 2003-March 2003 5,684
April 2003-June 2003 5,986
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 5,246
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 36,895 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 4,876 4,165
FISCAL YEAR 1995, TOTAL 108,035 84,056 19,350
October 1994-December 1994 9,066 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 1989-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 126,113 105,124 (r) 19,587
April 2003-June 2003 98,530 81,958 14,958
Amount refunded by type of return
Quarter and fiscal year Excise Employment Estate and
taxes (1,4) taxes (5) gift 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 268 321 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 500 443 106
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 1989-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
April 2003-June 2003 607 789 217
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]
Number of Refund
Selected program or agency offsets (2) offset
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
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
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
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
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
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 8,249 452
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
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
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
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
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
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
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 53,660
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.
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.
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 82,266 118,604
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
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
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
1996-2003
[Money amounts are in thousands of dollars]
Fiscal year
Type of excise tax by agency to which
tax was reported or paid 1996 1997
(1) (2)
Total excise tax collections 56,027,000 58,690,000
Excise tax collections or
liabilities reported
by the Internal
Revenue Service (1)
Total excise tax collections 42,221,611 4 4,805,621
Tax liabilities by type of excise tax,
total 40,998,482 45,533,817
Retail excise taxes:
Luxury taxes:
Passenger vehicles 532,180 440,347
Boats (repealed, January 1,
1993) 108 --
Aircraft (repealed, January 1,
1993) 9 19
Jewelry (repealed, January 1,
1993) -126 -5
Furs (repealed, January 1, 1993) 54 5
Dyed diesel fuel used in trains:
Total, excluding floor stocks 148,600 152,700
Floor stocks 1,173 4
Dyed diesel fuel for certain
intercity or local buses -4,523 -4,589
Special motor fuels:
Total, excluding floor stocks 41,300 37,300
Floor stocks -2 --
Compressed natural gas 866 1,047
Alcohol fuels (2) 166 28
Fuels used commercially on inland
waterways 125,520 120,687
Truck, trailer, and semitrailer
chassis and bodies, and tractors 1,804,000 1,785,700
Manufacturers excise taxes:
Gas guzzlers (2) 52,641 48,155
Highway-type tires (2) 354,100 368,500
Aviation gasoline (3) 5,681 43,909
Gasoline except for use in gasohol:
Total, excluding floor stocks 19,653,800 20,836,000
Floor stocks 2,118 -1,491
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks
(2) 7,091,500 7,160,800
Floor stocks -2,382 105
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 8,258 1,390
7.7 percent under 10 percent 5,732 4,498
10 percent or more 293,120 214,090
Floor stocks 4 -3
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 223,109 107,114
7.7 percent under 10 percent 235,639 180,575
10 percent or more 964,220 1,060,250
Floor stocks 1 --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 88,400 157,900
Floor stocks 4,685 14,202
Aviation fuel (except gasoline) for
commercial use(other than
foreign trade) 541,140 566,860
Kerosene (effective July 1, 1998) N/A N/A
Coal:
Mined underground:
At 44 percent of sales price 146,900 179,911
At $1.10 per ton 254,700 224,409
Surface mined:
At 4.4 percent of sales price 66,900 71,028
At $0.55 per ton 146,600 149,282
Certain vaccines (2) 169,808 174,818
Sport fishing equipment 94,500 93,500
Electric outboard motors, sonar
devices 2,445 1,956
Bows and arrows 17,719 20,173
Taxes on facilities and services:
Telephone and teletypewriter services 4,243,400 4,706,800
Transportation of persons by air 1,558,500 4,284,600
Use of international air travel
facilities 89,100 240,200
Transportation of property by air 130,300 295,300
Taxes on policies issued by foreign
insurers 120,500 141,200
Taxes related to wagering:
Certain wagers (2) 15,717 20,668
Occupational taxes (2) 1,178 1,268
Certain other excise taxes:
Passenger transportation by water 17,460 19,900
Use tax on heavy vehicles (1,2) 740,028 934,532
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) 65,900 -2,500
Imported petroleum (Superfund)
(expired effective January 1, 1996) 77,900 -400
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -400 -900
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 1,700 --
Certain chemicals (Superfund) (expired
effective January 1, 1996) (2) 61,000 9,700
Certain imported substances
(Superfund) (expired effective
January 1, 1996) (2) 5,700 1,200
Ozone-depleting chemicals: (2)
Total, excluding floor stocks 327,600 98,000
Floor stocks 27,000 8,200
Imported taxable products containing
or manufactured using
ozone-depleting chemicals (2) 74,800 -24,400
Taxes on Private Foundations:
Net investment income (7) 229,117 297,134
Additional excise taxes (8) 932 1,091
Taxes on Black Lung Benefit Trusts (2) 126 131
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 8,369 11,464
Nondeductible contributions 2,910 5,807
Excess contributions to Individual
Retirement
Accounts and others 833 6,508
Prohibited transactions 8,132 6,341
Certain excess contributions 4,649 8,964
Reversion of qualified plan assets
to employer 18,078 27,340
Penalties (2) 7,063 8,861
Taxes on undistributed Income of
qualified investment entitles:
Real Estate Investment Trusts 692 1,287
Regulated Investment Companies 3,757 5,499
Windfall profits tax on domestic crude
oil (repealed August 23, 1968) (1) 18 -10,394
Miscellaneous IRS taxes (2) 16,679 31,250
Unclassified (11) N/A N/A
Internal Revenue Service collections
less reported amounts 1,223,129 -726,817
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections 13,805,389 13,884,379 (r)
Tax liabilities by type of excise
tax (12) 13,758,495 13,772,806
Distilled spirits:
Domestic 2,955,355 2,927,554
Imported 668,809 687,249
Wine:
Domestic 492,950 479,720
Imported 134,463 159,559
Beer:
Domestic 3,164,288 3,146,491
Imported 219,662 241,372
Tobacco products: (13)
Domestic (13) 5,809,297 5,819,552
Cigarettes (13) 5,759,424 5,898,191
Cigars (13) 45,183 59,754
Papers/tubes (13) 903 772
Chewing tobacco and snuff (13) 29,065 29,193
Pipe/roll-your-own tobacco (13) 4,680 4,053
Floor stocks 103 (r) 35 (r)
Imported 43,867 53,806
Firearms and ammunition 161,533 150,803
Special occupations 108,271 106,700
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 46,894 111,573 (r)
Total collections less reported amounts 1,270,023 -616,823 (r)
Fiscal year
Type of excise tax by agency to which
tax was reported or paid 1998 1999
(3) (4)
Total excise tax collections 59,231,000 72,076,000
Excise tax collections or
liabilities reported
by the Internal
Revenue Service (1)
Total excise tax collections 45,642,716 58,585,763
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 428,471 401,535
Boats (repealed, January 1, 283 --
1993)
Aircraft (repealed, January 1,
1993) 3 --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1, 1993) -- 12
Dyed diesel fuel used in trains:
Total, excluding floor stocks 206,617 170,463
Floor stocks -- 7
Dyed diesel fuel for certain
intercity or local buses 2,589 2,458
Special motor fuels:
Total, excluding floor stocks 18,745 23,757
Floor stocks -- -17
Compressed natural gas 1,025 865
Alcohol fuels (2) 258 -377
Fuels used commercially on inland
waterways 117,313 121,903
Truck, trailer, and semitrailer
chassis and bodies, and tractors 2,119,063 2,956,880
Manufacturers excise taxes:
Gas guzzlers (2) 47,687 68,327
Highway-type tires (2) 388,594 416,658
Aviation gasoline (3) 60,741 57,832
Gasoline except for use in gasohol:
Total, excluding floor stocks 20,644,998 21,236,659
Floor stocks 1 -65
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 7,497,816 7,895,919
(2)
Floor stocks -66 121
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 741 42
7.7 percent under 10 percent 3,792 13,228
10 percent or more 241,946 231,114
Floor stocks -- --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 68,917 81,873
7.7 percent under 10 percent 123,441 180,025
10 percent or more 1,511,363 1,537,235
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 195,772 173,117
Floor stocks -472 58
Aviation fuel (except gasoline) for
commercial use(other than
foreign trade) 609,750 649,900
Kerosene (effective July 1, 1998) N/A 77,726
Coal:
Mined underground:
At 44 percent of sales price 183,445 190,133
At $1.10 per ton 220,426 162,442
Surface mined:
At 4.4 percent of sales price 69,855 78,397
At $0.55 per ton 146,476 138,019
Certain vaccines (2) 153,108 169,046
Sport fishing equipment 94,571 97,548
Electric outboard motors, sonar
devices 2,042 1,922
Bows and arrows 20,278 19,792
Taxes on facilities and services:
Telephone and teletypewriter services 4,747,227 5,248,965
Transportation of persons by air 6,168,727 6,588,088
Use of international air travel
facilities 1,119,156 1,272,725
Transportation of property by air 373,049 371,487
Taxes on policies issued by foreign
insurers 122,664 117,584
Taxes related to wagering:
Certain wagers (2) 10,146 13,805
Occupational taxes (2) (6) (6)
Certain other excise taxes:
Passenger transportation by water 18,269 25,554
Use tax on heavy vehicles (1,2) 804,947 849,226
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) -2,741 -3,637
Imported petroleum (Superfund)
(expired effective January 1, 1996) -18 1,071
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 3 -128
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -13 13
Certain chemicals (Superfund) (expired
effective January 1, 1996) (2) 3,331 12,687
Certain imported substances
(Superfund) (expired effective
January 1, 1996) (2) -334 -322
Ozone-depleting chemicals: (2)
Total, excluding floor stocks 109,150 120,400
Floor stocks 11,594 6,306
Imported taxable products containing
or manufactured using
ozone-depleting chemicals (2) 27,072 -6,166
Taxes on Private Foundations:
Net investment income (7) 364,629 502,675
Additional excise taxes (8) 1,209 1,951
Taxes on Black Lung Benefit Trusts (2) -25 2
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 6,467 5,307
Nondeductible contributions 3,842 3,770
Excess contributions to Individual
Retirement
Accounts and others 7,407 8,279
Prohibited transactions 9,484 576
Certain excess contributions 8,168 6,281
Reversion of qualified plan assets
to employer 46,791 22,258
Penalties (2) 7,847 3,662
Taxes on undistributed Income of
qualified investment entitles:
Real Estate Investment Trusts 2,183 324
Regulated Investment Companies 8,666 5,412
Windfall profits tax on domestic crude
oil (repealed August 23, 1968) (1) -117 79
Miscellaneous IRS taxes (2) -532,553 47,385
Unclassified (11) -2,983,100 6,204,178
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 13,588,284 13,490,237
Tax liabilities by type of excise
tax (12) 13,531,855 13,478,757
Distilled spirits:
Domestic 2,857,430 2,974,674
Imported 682,280 758,726
Wine:
Domestic 480,265 504,042
Imported 153,877 154,876
Beer:
Domestic 3,147,823 3,168,158
Imported 272,645 321,317
Tobacco products: (13)
Domestic (13) 5,608,259 5,189,723
Cigarettes (13) 5,583,318 5,147,436
Cigars (13) 62,793 69,497
Papers/tubes (13) 802 1,201
Chewing tobacco and snuff (13) 29,876 29,853
Pipe/roll-your-own tobacco (13) 3,698 3,917
Floor stocks 2 (r) --
Imported 64,649 114,524
Firearms and ammunition 158,383 187,977
Special occupations 106,244 104,740
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 56,429 11,480
Total collections less reported amounts 56,429 11,480
Fiscal year
Type of excise tax by agency to which
tax was reported or paid 2000 2001
(5) (6)
Total excise tax collections 70,648,000 68,241,000
Excise tax collections or
liabilities reported
by the Internal
nal Revenue Service (1)
Total excise tax collections 54,810,038 52,418,848
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 407,222 341,981
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 170,960 167,161
Floor stocks -- --
Dyed diesel fuel for certain
intercity or local buses 2,317 2,380
Special motor fuels:
Total, excluding floor stocks 19,535 18,404
Floor stocks -1 --
Compressed natural gas 1,145 1,026
Alcohol fuels (2) 807 5,462
Fuels used commercially on inland
waterways 118,666 114,110
Truck, trailer, and semitrailer
chassis and bodies, and tractors 2,775,788 1,573,968
Manufacturers excise taxes:
Gas guzzlers (2) 70,788 78,157
Highway-type tires (2) 420,299 354,769
Aviation gasoline (3) 58,472 49,687
Gasoline except for use in gasohol:
Total, excluding floor stocks 21,040,777 20,619,195
Floor stocks 2 -21
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 8,229,762 8,208,994
-2
Floor stocks -133 --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 65 9
7.7 percent under 10 percent 4,266 4,839
10 percent or more 265,273 243,702
Floor stocks -- 1
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 25,934 297,763
7.7 percent under 10 percent 59,104 146,196
10 percent or more 2,039,428 1,918,995
Floor stocks -- -4
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 159,314 187,318
Floor stocks 1 --
Aviation fuel (except gasoline) for
commercial use(other than
foreign trade) 667,647 620,044
Kerosene (effective July 1, 1998) 79,591 90,331
Coal:
Mined underground:
At 44 percent of sales price 197,478 183,531
At $1.10 per ton 115,291 135,189
Surface mined:
At 4.4 percent of sales price 79,842 90,122
At $0.55 per ton 132,526 140,004
Certain vaccines (2) 163,528 152,349
Sport fishing equipment 100,539 100,642
Electric outboard motors, sonar
devices 2,022 2,477
Bows and arrows 20,502 19,094
Taxes on facilities and services:
Telephone and teletypewriter services 5,645,239 5,737,027
Transportation of persons by air 6,963,617 6,670,357
Use of international air travel
facilities 1,323,558 1,450,458
Transportation of property by air 520,576 400,286
Taxes on policies issued by foreign
insurers 131,672 152,221
Taxes related to wagering:
Certain wagers (2) 10,726 (6)
Occupational taxes (2) (6) (6)
Certain other excise taxes:
Passenger transportation by water 24,922 27,919
Use tax on heavy vehicles (1,2) 893,457 867,345
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) 4 14
Imported petroleum (Superfund)
(expired effective January 1, 1996) 2,660 337
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -3 6
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 253 --
Certain chemicals (Superfund) (expired
effective January 1, 1996) (2) 2,395 -2,258
Certain imported substances
(Superfund) (expired effective
January 1, 1996) (2) 349 -492
Ozone-depleting chemicals: (2)
Total, excluding floor stocks 42,552 12,076
Floor stocks 2,273 1,313
Imported taxable products containing
or manufactured using
ozone-depleting chemicals (2) 17,580 11,978
Taxes on Private Foundations:
Net investment income (7) 503,453 720,047
Additional excise taxes (8) 2,445 3,072
Taxes on Black Lung Benefit Trusts (2) 2 -1
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 388 652
Nondeductible contributions 38 12,145
Excess contributions to Individual
Retirement
Accounts and others 10,228 (6)
Prohibited transactions 432 1,091
Certain excess contributions 1,696 542
Reversion of qualified plan assets
to employer 46,392 2,127
Penalties (2) 1,857 3,958
Taxes on undistributed Income of
qualified investment entitles:
Real Estate Investment Trusts 62 249
Regulated Investment Companies 42 6,068
Windfall profits tax on domestic crude
oil (repealed August 23, 1968) (1) -- --
Miscellaneous IRS taxes (2) 40,226 131,718
Unclassified (11) 1,191,890 335,652
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 15,837,962 15,822,152
Tax liabilities by type of excise
tax (12) 15,636,428 15,771,195 (r)
Distilled spirits:
Domestic 3,043,375 3,004,527
Imported 816,922 892,230
Wine:
Domestic 517,812 498,537
Imported 174,327 168,675
Beer:
Domestic 3,216,402 3,171,384
Imported 350,924 383,793
Tobacco products: (13)
Domestic (13) 7,019,884 7,120,255 (r)
Cigarettes (13) 6,684,260 7,013,007
Cigars (13) 95,616 116,370
Papers/tubes (13) 1,318 929
Chewing tobacco and snuff (13) 40,243 43,747
Pipe/roll-your-own tobacco (13) 12,511 13,919
Floor stocks 261,917 (r) 528
Imported 196,141 252,229
Firearms and ammunition 197,840 175,959
Special occupations 102,801 103,606
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 201,534 50,957 (r)
Total collections less reported amounts 201,534 50,957 (r)
Fiscal year
Type of excise tax by agency to which
tax was reported or paid 2002
by quarter
Total ending--
December 2001
(7) (8)
Total excise tax collections 69,171,000 11,926,000
Excise tax collections or
liabilities reported
by the Internal
Revenue Service (1)
Total excise tax collections 52,136,835 8,070,266
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes: 252,834 83,634
Passenger vehicles -- --
Boats (repealed, January 1, -- --
1993)
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 147,408 32,917
Floor stocks 1 1
Dyed diesel fuel for certain
intercity or local buses 1,731 472
Special motor fuels:
Total, excluding floor stocks 17,570 4,650
Floor stocks -- --
Compressed natural gas 895 110
Alcohol fuels (2) 408 280
Fuels used commercially on inland
waterways 111,311 29,381
Truck, trailer, and semitrailer
chassis and bodies, and tractors 1,574,947 338,374
Manufacturers excise taxes:
Gas guzzlers (2) 79,705 19,530
Highway-type tires (2) 372,800 85,227
Aviation gasoline (3) 62,574 16,909
Gasoline except for use in gasohol:
Total, excluding floor stocks 20,942,138 5,177,400
Floor stocks 2 --
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 8,214,559 2,054,839
-2
Floor stocks -- --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 77 25
7.7 percent under 10 percent 4,835 3,622
10 percent or more 302,407 69,904
Floor stocks -1 --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 406,578 112,037
7.7 percent under 10 percent 176,148 98,373
10 percent or more 1,932,347 488,875
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use: 287,664 72,055
Total, excluding floor stocks -- --
Floor stocks
Aviation fuel (except gasoline) for
commercial use(other than
foreign trade) 509,944 125,905
Kerosene (effective July 1, 1998) 62,857 21,363
Coal:
Mined underground:
At 44 percent of sales price 155,966 40,255
At $1.10 per ton 149,366 34,695
Surface mined:
At 4.4 percent of sales price 103,502 26,759
At $0.55 per ton 139,634 36,233
Certain vaccines (2) 161,764 34,611
Sport fishing equipment 97,901 18,009
Electric outboard motors, sonar
devices 2,725 530
Bows and arrows 20,297 3,005
Taxes on facilities and services:
Telephone and teletypewriter services 5,803,631 1,459,608
Transportation of persons by air 6,157,264 1,577,505
Use of international air travel
facilities 1,406,192 325,921
Transportation of property by air 372,119 114,671
Taxes on policies issued by foreign
insurers 195,634 57,664
Taxes related to wagering:
Certain wagers (2) (6) (6)
Occupational taxes (2) (6) (6)
Certain other excise taxes:
Passenger transportation by water 31,069 6,621
Use tax on heavy vehicles (1,2) 899,367 63,266
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) -4 -3
Imported petroleum (Superfund)
(expired effective January 1, 1996) 641 3
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) -2,842 10
Certain imported substances
(Superfund) (expired effective
January 1, 1996) (2) -7 --
Ozone-depleting chemicals: (2)
Total, excluding floor stocks 3,995 -545
Floor stocks 1,182 3
Imported taxable products containing
or manufactured using -945 -863
ozone-depleting chemicals (2)
Taxes on Private Foundations:
Net investment income (7) 490,425 279,177
Additional excise taxes (8) 4,520 1,174
Taxes on Black Lung Benefit Trusts (2) -- --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 1,851 1,405
Nondeductible contributions -25 -36
Excess contributions to Individual
Retirement
Accounts and others (6) (6)
Prohibited transactions 207 104
Certain excess contributions 34 6
Reversion of qualified plan assets
to employer 175 25
Penalties (2) 1,887 367
Taxes on undistributed Income of
qualified investment entitles:
Real Estate Investment Trusts 73 -50
Regulated Investment Companies 1,872 -1,286
Windfall profits tax on domestic crude
oil (repealed August 23, 1968) (1) -- --
Miscellaneous IRS taxes (2) 106,214 66,567
Unclassified (11) 369,406 4,911,028
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 17,034,165 3,755,734
Tax liabilities by type of excise 16,989,022 (r) 3,730,865 (r)
tax (12)
Distilled spirits:
Domestic 3,138,705 792,682
Imported 901,173 237,126
Wine:
Domestic 513,559 145,975
Imported 193,737 51,684
Beer:
Domestic 3,236,231 674,704
Imported 414,895 82,207
Tobacco products: (13)
Domestic (13) 7,879,499 1,602,088 (r)
Cigarettes (13) 7,643,216 1,731,874
Cigars (13) 142,079 30,143
Papers/tubes (13) 954 215
Chewing tobacco and snuff (13) 49,439 10,928
Pipe/roll-your-own tobacco (13) 15,416 3,200
Floor stocks 115,835 394
Imported 404,308 88,664
Firearms and ammunition 205,025 52,299
Special occupations 101,890 3,436
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 45,143 (r) 24,869 (r)
Total collections less reported amounts 45,143 (r) 24,869 (r)
Fiscal year
Type of excise tax by agency to which tax
was reported or paid 2002
by quarter ending--
March June
2002 2002
(9) (10)
Total excise tax collections 19,589,000 17,966,000
Excise tax collections or
liabilities reported
by the Internal
nal Revenue Service (1)
Total excise tax collections 15,632,412 13,485,541 (r)
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 53,286 61,691
Boats (repealed, January 1,
1993) -- --
Aircraft (repealed, January 1,
1993) -45 45
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1, 1993) -- --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 36,812 41,748
Floor stocks -- --
Dyed diesel fuel for certain
intercity or local buses 410 437
Special motor fuels:
Total, excluding floor stocks 5,108 3,930
Floor stocks -- --
Compressed natural gas 276 259
Alcohol fuels (2) -- (5)
Fuels used commercially on inland
waterways 25,355 29,889
Truck, trailer, and semitrailer
chassis and bodies, and tractors 380,708 374,194
Manufacturers excise taxes:
Gas guzzlers (2) 10,034 29,974
Highway-type tires (2) 83,556 101,780
Aviation gasoline (3) 11,733 14,234
Gasoline except for use in gasohol:
Total, excluding floor stocks 4,914,388 5,034,499
Floor stocks -- 1
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 1,964,517 2,067,006
-2
Floor stocks -- --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 51 12
7.7 percent under 10 percent 1,033 206
10 percent or more 65,072 71,797
Floor stocks -- -1
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 118,157 88,418
7.7 percent under 10 percent 74,974 1,281
10 percent or more 457,773 473,083
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 64,350 74,802
Floor stocks -- --
Aviation fuel (except gasoline) for
commercial use(other than
foreign trade) 115,974 136,820
Kerosene (effective July 1, 1998) 28,589 7,761
Coal:
Mined underground:
At 44 percent of sales price 38,255 38,253
At $1.10 per ton 36,450 39,518
Surface mined:
At 4.4 percent of sales price 24,012 26,497
At $0.55 per ton 33,196 33,762
Certain vaccines (2) 34,075 45,764
Sport fishing equipment 28,905 31,859
Electric outboard motors, sonar 339 1,462
devices
Bows and arrows 3,612 6,083
Taxes on facilities and services:
Telephone and teletypewriter services 1,365,326 1,514,404
Transportation of persons by air 1,404,789 1,634,956
Use of international air travel
facilities 321,722 347,007
Transportation of property by air 105,589 102,001
Taxes on policies issued by foreign
insurers 34,115 45,154
Taxes related to wagering:
Certain wagers (2) (6) (6)
Occupational taxes (2) (6) (6)
Certain other excise taxes:
Passenger transportation by water 8,002 8,199
Use tax on heavy vehicles (1,2) 190,289 166,230
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) -- 4
Imported petroleum (Superfund)
(expired effective January 1, 1996) 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) -2,645 -170
Certain imported substances
(Superfund) (expired effective
January 1, 1996) (2) -- --
Ozone-depleting chemicals: (2)
Total, excluding floor stocks 449 2,257
Floor stocks 213 919
Imported taxable products containing
or manufactured using
ozone-depleting chemicals (2) -817 352
Taxes on Private Foundations:
Net investment income (7) 59,844 104,448
Additional excise taxes (8) 342 1,590
Taxes on Black Lung Benefit Trusts (2) -- --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 111 296
Nondeductible contributions 10 1
Excess contributions to Individual
Retirement
Accounts and others (6) (6)
Prohibited transactions 23 81
Certain excess contributions 14 12
Reversion of qualified plan assets
to employer 63 55
Penalties (2) -- 347
Taxes on undistributed Income of
qualified investment entitles:
Real Estate Investment Trusts 120 3
Regulated Investment Companies 3,149 9
Windfall profits tax on domestic crude
oil (repealed August 23, 1968) (1) -- --
Miscellaneous IRS taxes (2) -- 32,526
Unclassified (11) 3,530,111 371,799
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 3,956,588 4,480,459
Tax liabilities by type of excise
tax (12) 3,962,156 (r) 4,466,812 (r)
Distilled spirits:
Domestic 691,533 808,306
Imported 209,419 231,425
Wine:
Domestic 115,678 122,116
Imported 41,831 50,087
Beer:
Domestic 737,101 856,719
Imported 98,252 115,026
Tobacco products: (13)
Domestic (13) 1,933,603 (r) 2,067,134 (r)
Cigarettes (13) 1,970,969 1,976,054
Cigars (13) 32,141 40,311
Papers/tubes (13) 263 257
Chewing tobacco and snuff (13) 12,251 13,173
Pipe/roll-your-own tobacco (13) 4,200 3,829
Floor stocks 20,815 94,191
Imported 84,677 100,639
Firearms and ammunition 47,457 46,866
Special occupations 2,605 68,494
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts -5,568 (r) 13,647 (r)
Total collections less reported amounts -5,568 (r) 13,647 (r)
Fiscal year
Type of excise tax by agency to which tax
was reported or paid 2002 2003
Tax rates in
by quarter effect on
ending-- October 1,
2002
September
2002
(11) (12)
Total excise tax collections 19,790,000 various
Excise tax collections or
liabilities reported
by the Internal
nal Revenue Service (1)
Total excise tax collections 14,948,616 various
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes: 3 percent of
price in
excess of--
Passenger vehicles 54,223 $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 35,931 $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 412 $0.074 per
gallon
Special motor fuels:
Total, excluding floor stocks 3,882 $0.184 per
gallon
Floor stocks -- $0.043 per
gallon
based
on 10/1/93
inventory
Compressed natural gas 250 $0.4854 per
1000 cubic
feet
Alcohol fuels (2) (5) various
Fuels used commercially on inland
waterways 26,686 $0.244 per
gallon
Truck, trailer, and semitrailer
chassis and bodies, and tractors 481,671 12 percent
of
price
Manufacturers excise taxes:
Gas guzzlers (2) 20,167 various
Highway-type tires (2) 102,237 various
Aviation gasoline (3) 19,698 $0.194 per
gallon
Gasoline except for use in gasohol:
Total, excluding floor stocks 5,815,851 $0.184 per
gallon
Floor stocks 1 $0.043 per
gallon
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks
-2 2,128,197 $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 -11 $0.16308 per
gallon
7.7 percent under 10 percent -26 $0.15513 per
gallon
10 percent or more 95,634 $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 87,966 $0.15322 per
gallon
7.7 percent under 10 percent 1,520 $0.14242 per
gallon
10 percent or more 512,616 $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 76,457 $0.219 per
gallon
Floor stocks -- $0.175 per
gallon
Aviation fuel (except gasoline) for
commercial use(other than
foreign trade) 131,245 $0.044 per
gallon
Kerosene (effective July 1, 1998) 5,144 $0.244 per
gallon
Coal:
Mined underground:
At 44 percent of sales price 39,203 4.4 percent
of
value
At $1.10 per ton 38,703 $1.10 per
ton
if less
than
4.4
percent
of value
Surface mined:
At 4.4 percent of sales price 26,234 4.4 percent
of
value
At $0.55 per ton 36,443 $0.55 per
ton
if less
than
4.4
percent
of value
Certain vaccines (2) 47,314 $0.75 per
dose
Sport fishing equipment 19,128 10 percent
of
sales
price
Electric outboard motors, sonar
devices 394 3 percent
of
sales
price
Bows and arrows 7,597 11-12.4 per-
cent of
sales
price
Taxes on facilities and services:
Telephone and teletypewriter services 1,464,293 3 percent
Transportation of persons by air 1,540,014 7.5 percent
of
the price
plus $3.00
flight
segment
for
non-rural
airports
(9)
Use of international air travel
facilities 411,542 $13.20 per
person,
$6.60
for
domestic
segments
beginning
in
Alaska or
Hawaii (10)
Transportation of property by air 49,858 6.25 percent
Taxes on policies issued by foreign
insurers 58,701 1 percent or
4
percent of
premium
paid
Taxes related to wagering:
Certain wagers (2) (6) $0.25 or 2.0
percent of
wager
Occupational taxes (2) (6) $50 or $500
per person
per year
Certain other excise taxes:
Passenger transportation by water 8,247 $3.00 per
passenger
Use tax on heavy vehicles (1,2) 479,582 $75-$550 per
vehicle
per
year
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) -5 $0.097 per
barrel
Imported petroleum (Superfund)
(expired 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) -37 $0.22-$4.87
per ton
Certain imported substances
(Superfund) (expired effective
January 1, 1996) (2) -7 various, per
ton
Ozone-depleting chemicals: (2)
Total, excluding floor stocks 1,834 various, per
pound
Floor stocks 47 various, per
pound
Imported taxable products containing
or manufactured using
ozone-depleting chemicals (2) 383 various
Taxes on Private Foundations:
Net investment income (7) 46,956 1 or 2
percent
Additional excise taxes (8) 1,414 various
Taxes on Black Lung Benefit Trusts (2) -- various
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 45 5 or 10 per-
cent
Nondeductible contributions -- 10 percent
Excess contributions to Individual
Retirement
Accounts and others (6) 6 percent
Prohibited transactions -1 5 percent
Certain excess contributions 2 10 percent
Reversion of qualified plan assets
to employer 32 20 percent
Penalties (2) 1,173 various
Taxes on undistributed Income of
qualified investment entitles:
Real Estate Investment Trusts -- 4 percent
Regulated Investment Companies -- 4 percent
Windfall profits tax on domestic crude
oil (repealed August 23, 1968) (1) -- --
Miscellaneous IRS taxes (2) 7,121 various
Unclassified (11) 1,378,524 various
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 4,841,384 various
Tax liabilities by type of excise
tax (12) 4,829,188 (r) various
Distilled spirits:
Domestic 846,185 $13.50 per
proof
gallon
Imported 223,203 $13.50 per
proof
gallon
Wine:
Domestic 129,790 $1.07 to
$13.50 per
gallon
Imported 50,136 $1.07 to
$3.40
per proof
gallon
Beer:
Domestic 967,706 $7 or $18
per barrel
Imported 119,410 $18 per
barrel
Tobacco products: (13)
Domestic (13) 2,276,674 (r) various
Cigarettes (13) 1,964,320 $19.50 to
$40.95 per
thousand
Cigars (13) 39,484 $1.828 to
$48.75 per
thousand
Papers/tubes (13) 219 $0.0122 to
$0.0244
per 50
Chewing tobacco and snuff (13) 13,088 $0.195 to
$0.585 per
pound
Pipe/roll-your-own tobacco (13) 4,187 $1.0969 per
pound
Floor stocks 435 various
Imported 130,327 various
Firearms and ammunition 58,402 10 or 11
percent of
sales
price
Special occupations 27,355 $250 to
$1,000
per dealer
or
manufac-
turer
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 12,196 (r) N/A
Total collections less reported amounts 12,196 (r) N/A
Fiscal year
Type of excise tax by agency to which tax
was reported or paid 2003
by quarter ending--
December March
2002 2003
(13) (14)
Total excise tax collections 16,252,000 15,825,000
Excise tax collections or
liabilities reported
by the Internal
Revenue Service (1)
Total excise tax collections 12,460,522 12,016,833
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles 58,109 3,254
Boats (repealed, January 1,
1993) 3 -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 42,535
Floor stocks -- --
Dyed diesel fuel for certain
intercity or local buses 405 340
Special motor fuels:
Total, excluding floor stocks 4,662 4,299
Floor stocks -- --
Compressed natural gas 273 506
Alcohol fuels (2) 96 -5,399
Fuels used commercially on inland
waterways 26,559 28,094
Truck, trailer, and semitrailer
chassis and bodies, and tractors 420,084 342,858
Manufacturers excise taxes:
Gas guzzlers (2) 32,266 34,305
Highway-type tires (2) 84,812 100,061
Aviation gasoline (3) 15,706 17,900
Gasoline except for use in gasohol:
Total, excluding floor stocks 5,374,086 4,559,590
Floor stocks -- --
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 2,210,917 2,015,820
-2
Floor stocks
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 91 -12
7.7 percent under 10 percent 608 234
10 percent or more 92,347 81,670
Floor stocks -- --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 99,240 359,369
7.7 percent under 10 percent 44,600 42,850
10 percent or more 602,994 595,349
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 71,209 73,215
Floor stocks -10 10
Aviation fuel (except gasoline) for
commercial use(other than
foreign trade) 121,822 104,186
Kerosene (effective July 1, 1998) 27,250 33,349
Coal:
Mined underground:
At 44 percent of sales price 29,983 33,793
At $1.10 per ton 17,900 40,482
Surface mined:
At 4.4 percent of sales price 27,690 26,048
At $0.55 per ton 33,043 30,958
Certain vaccines (2) 37,616 44,169
Sport fishing equipment 19,183 29,710
Electric outboard motors, sonar
devices 245 729
Bows and arrows 3,253 4,322
Taxes on facilities and services:
Telephone and teletypewriter services 1,471,335 1,335,902
Transportation of persons by air 1,537,468 1,412,804
Use of international air travel
facilities 355,482 350,816
Transportation of property by air 142,185 121,659
Taxes on policies issued by foreign
insurers 71,209 67,376
Taxes related to wagering:
Certain wagers (2) (6) (6)
Occupational taxes (2) (6) (6)
Certain other excise taxes:
Passenger transportation by water 7,557 8,784
Use tax on heavy vehicles (1,2) 59,262 218,340
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) 1 --
Imported petroleum (Superfund)
(expired 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 11
Certain imported substances
(expired effective January 1, 1996)
(Superfund) (2) -- --
Ozone-depleting chemicals: (2)
Total, excluding floor stocks 6,047 923
Floor stocks 4 28
Imported taxable products containing
or manufactured using
ozone-depleting chemicals (2) 2,504 2,227
Taxes on Private Foundations:
Net investment income (7) 134,100 (r) 37,260
Additional excise taxes (8) 1,094 (r) 649
Taxes on Black Lung Benefit Trusts (2) -- --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 8 -2
Nondeductible contributions -- 3
Excess contributions to Individual
Retirement
Accounts and others (6) (6)
Prohibited transactions 1,358 39
Certain excess contributions 3 3
Reversion of qualified plan assets
to employer -- 1
Penalties (2) -- --
Taxes on undistributed Income of
qualified investment entitles:
Real Estate Investment Trusts -- --
Regulated Investment Companies 42 413
Windfall profits tax on domestic crude
oil (repealed August 23, 1968) (1) -- --
Miscellaneous IRS taxes (2) 7,306 14,584
Unclassified (11) -840,219 (r) -199,578
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 3,791,478 3,808,167
Tax liabilities by type of excise
tax (12) 3,785,202 (r) 3,790,836
Distilled spirits:
Domestic 793,016 663,509
Imported 256,628 239,012
Wine:
Domestic 152,200 120,045
Imported 57,049 49,031
Beer:
Domestic 671,176 710,124
Imported 88,692 93,635
Tobacco products: (13)
Domestic (13) 1,598,713 (r) 1,752,443
Cigarettes (13) 1,765,921 1,758,921
Cigars (13) 35,095 37,788
Papers/tubes (13) 295 293
Chewing tobacco and snuff (13) 12,850 12,256
Pipe/roll-your-own tobacco (13) 4,395 4,188
Floor stocks 244 996
Imported 117,211 114,942
Firearms and ammunition 48,167 44,145
Special occupations 2,350 3,950
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 6,276 (r) 17,331
Total collections less reported amounts 6,276 (r) 17,331
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 10415 (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 10415 (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 10415 (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 10415 (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) 692,600 699,100
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 10415 (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
Type of return or form jected) (r) (projected)
(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 10415 (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 19,360 23,637 29,342
Electronically-filed (2) 4,715 9,214 18,482
Assistance provided by IRS: (3)
Telephone inquiries (including
recorded telephone information) 63,960 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
Most RecentGovernment Articles
- 5 Rules for Immediate Annuities
- Death in the Family: 12 Things to Do Now
- Dumbest Things You Do With Your Money
- 6 Online Networking Mistakes to Avoid
- 401(k) Mistakes to Avoid
- 5 Economic Scenarios to Keep You Up at Night
- The Real ‘Best Places to Retire’
- Best Credit Cards for You
- 12 Tough Questions to Ask Your Parents
- The Real ‘Best Colleges’
- Home Buyer Tax Credit: How to Cash In
- Why You Shouldn't Bash Cash
- 8 Phony 'Bargains' and Better Alternatives
- Danger: 3 Debit Card Scams to Avoid
- 6 Myths About Gas Mileage
- 29 Fees We Hate Most
- Quick and Easy Ways to Boost Returns
- Best Stocks to Buy Now
- Lower Your Taxes: 10 Moves to Make Now
- New Jobs: 8 Lessons from Real-Life Career Switchers
- The New Job Market: Who Wins and Who Loses?
- Health Care Reform's Public Option: Everything You Need to Know
- Volunteer Work When Unemployed: Should You Work for Free?
- Whose Recovery Is This?
- Long-Term-Care Insurance: 4 Biggest Risks to Avoid
Content provided in partnership with
Most Recent Reference Articles
- A Maryland state trooper gave Erik Bonstrom an $80 ticket for driving too slowly
- In California, postal worker Dean Hudson has been found guilty
- Alec Loorz, the 15-year-old founder of Kids vs. Global Warming and recent Brower Youth Award recipient, went to Congress in November for a press conference with Senators Barbara Boxer and John Kerry, who are championing legislation to stabilize US greenho
- Foreign exchange
- The buzz on bees
Most Recent Reference Publications
Most Popular Reference Articles
- Credit card debt on college campuses: causes, consequences, and solutions
- 9 questions to ask your new lover: what you were afraid to ask, but always wanted to know
- How Tyler Perry rose from homelessness to a $5 million mansion
- Rejoice anyway - Zephaniah 3:14-20, Philippians 4:4-7 - Living by the Word - Column
- Living by the word
Presented by American Express