Government Industry
Industry: Email Alert RSS FeedSelected historical and other data: Table 1.—Individual Income Tax Returns: Selected Income and Tax Items for Specified Tax Years, 1995-2004-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, 1987-2004 [1]
Statistics of Income Bulletin, Winter, 2005
Table 1.--Individual Income Tax Returns: Selected Income and Tax Items
for Specified Tax Years, 1995-2004
[All figures are estimates based on samples-money amounts are in
thousands of dollars]
Item 1995 1999
(1) (2)
All returns [1] 118,218,327 127,075,145
Form 1040 returns [1] 64,774,724 74,165,814
Form 1040A returns [1] 24,463,262 26,961,302
Form 1040EZ returns [1] 21,644,177 20,752,420
Form 1040PC returns [1] 7,102,740 5,195,609
Electronically-filed returns [1] 14,724,219 35,495,320
Returns by filing status:
Joint returns 49,036,410 49,900,030
Returns of married persons filing
separately 2,627,963 2,385,646
Returns of heads of households 15,551,213 17,781,482
Returns of surviving spouses 115,370 80,870
Returns of single persons 50,887,371 56,927,117
Returns with Presidential Election
Campaign Fund checkoff: [2]
Number of returns 14,935,134 14,208,181
Amount 67,860 61,090
Number of boxes checked 21,443,077 18,306,408
Adjusted gross Income (AGI) [3] 4,189,353,615 5,855,467,909
Salaries and wages:
Number of returns 101,138,551 108,183,782
Amount 3,201,456,569 4,132,473,459
Taxable interest received: [4]
Number of returns 67,028,830 67,218,877
Amount 154,780,536 175,675,236
Tax-exempt interest: [5]
Number of returns 5,006,129 4,801,877
Amount 48,518,428 52,513,007
Dividends in AGI: [4,6]
Number of returns 26,214,195 32,226,492
Amount 94,592,325 132,465,522
Qualified dividends in AGI: [6]
Number of returns n.a. n.a.
Amount n.a. n.a.
Business or profession net
income: [14]
Number of returns 12,217,261 13,165,318
Amount 191,809,620 233,746,237
Business or profession net
loss: [7,14]
Number of returns 3,955,590 4,146,807
Amount 22,466,293 25,332,170
Net capital gain in AGI: [6,8]
Number of returns 14,829,385 22,497,646
Amount 180,130,460 552,604,872
Net capital loss in AGI: [6,9]
Number of returns 5,133,540 5,202,857
Amount 9,715,254 9,846,756
Sales of property other than
capital assets, net gain: [10]
Number of returns 802,688 834,575
Amount 5,734,820 6,557,503
Sales of property other than
capital assets, net loss: [10]
Number of returns 974,545 898,350
Amount 8,744,858 8,269,794
Pensions and annuities in AGI:
[11]
Number of returns 18,414,601 21,343,646
Amount 221,053,045 304,310,714
Unemployment compensation: [12]
Number of returns 7,985,322 6,775,723
Amount 19,336,423 17,530,779
Social Security benefits in
AGI: [13]
Number of returns 6,598,033 9,459,189
Amount 45,715,361 75,078,976
Rent net income: [14]
Number of returns 4,358,760 4,355,533
Amount 35,165,713 43,459,764
Rent net loss: [14]
Number of returns 4,903,387 4,616,526
Amount 27,437,709 28,341,505
Royalty net income: [15]
Number of returns 1,096,821 1,117,408
Amount 5,010,334 6,482,226
Royalty net loss: [15]
Number of returns 36,680 46,926
Amount 84,550 131,699
Partnership and S corporation net
income: [16]
Number of returns 3,566,632 4,154,776
Amount 166,418,667 269,757,830
Partnership and S corporation net
loss: [7,15]
Number of returns 2,055,062 2,121,841
Amount 40,666,189 58,685,867
Estate or trust net income:
Number of returns 506,584 516,024
Amount 6,870,734 10,975,854
Estate or trust net loss:
Number of returns 41,050 40,071
Amount 816,719 1,092,143
Farm net Income:
Number of returns 726,065 725,782
Amount 8,192,174 9,201,162
Farm net loss: [7]
Number of returns 1,493,178 1,320,526
Amount 16,041,814 15,444,078
Total statutory adjustments:
Number of returns [17] 18,208,887 22,659,973
Amount [17] 41,139,577 56,698,800
Educator expenses:
Number of returns N/A N/A
Amount N/A N/A
Individual Retirement
Arrangements: [18]
Number of returns 4,300,722 3,687,149
Amount 8,338,014 7,883,438
Student loan interest
deduction:
Number of returns N/A 4,136,505
Amount N/A 2,254,531
Tuition and fees deduction:
Number of returns N/A N/A
Amount N/A N/A
Medical savings account
deduction: [19]
Number of returns N/A 50,393
Amount N/A 81,977
Keogh and self-employed
retirement plans:
Number of returns 1,032,102 1,264,007
Amount 8,734,145 11,928,242
Deduction for self-employment
tax:
Number of returns 12,849,084 14,029,609
Amount 13,341,810 16,689,650
Self-employed health
insurance: [20]
Number of returns 3,011,145 3,491,539
Amount 2,601,145 6,755,071
Exemptions:
Number of exemptions, total 237,164,486 248,657,119
Amount [21] 584,509,487 669,241,317
Number of boxes checked for
taxpayer's age 65 or 19,450,417 21,785,802
over [21]
Primary taxpayer 13,875,464 15,760,847
Spouse 5,574,953 6,024,955
Total deductions:
Number of returns [22] 117,230,454 125,999,671
Amount [22] 940,958,666 1,205,337,338
Standard deductions: [23]
Number of returns 83,222,737 85,755,366
Amount 413,584,632 463,960,491
Returns with additional
standard deductions for
age 65 or over or
blindness:
Number of returns: 10,809,600 11,200,024
Amount 12,319,288 14,264,309
Itemized deductions:
Number of returns [24] 34,007,717 40,244,305
Amount [24] 527,374,034 741,376,847
Medical and dental
expense: [25]
Number of returns 5,351,066 5,884,418
Amount 26,964,295 35,375,998
Taxes paid: [26]
Number of returns 33,530,277 39,564,240
Amount 188,643,888 265,365,133
Interest paid: [27]
Number of returns 28,704,828 33,705,780
Amount 215,077,974 291,552,907
Home mortgage interest
paid:
Number of returns 28,350,260 33,267,570
Amount 203,074,312 272,148,740
Charitable contributions:
Number of returns 30,540,637 35,523,471
Amount 74,991,519 125,798,548
Taxable income:
Number of returns 94,612,292 102,845,571
Amount 2,813,826,386 4,136,119,714
Income tax before credits:
[28,29]
Number of returns 94,497,909 102,834,362
Amount 596,168,654 906,811,755
Tax credits:
Number of returns [30,31] 15,240,064 36,621,595
Total amount [30,31] 10,040,198 35,892,344
Child care credit:
Number of returns 5,964,253 6,182,193
Amount 2,517,962 2,675,147
Credit for the elderly or
disabled:
Number of returns 251,524 181,813
Amount 48,028 33,629
Child tax credit: [32]
Number of returns N/A 26,016,019
Amount N/A 19,398,625
Education credits:
Number of returns N/A 6,436,654
Amount N/A 4,772,443
Retirement savings
contributions credit:
Number of returns N/A N/A
Amount N/A N/A
Foreign tax credit:
Number of returns 1,730,566 3,266,544
Amount 2,965,313 4,941,010
General business credit:
Number of returns 267,527 287,658
Amount 702,906 783,920
Income tax after credits: [28]
Number of returns 89,233,118 94,511,758
Amount 586,128,456 870,919,411
Total Income tax: [33]
Number of returns 89,252,989 94,546,080
Amount 588,419,030 877,401,489
Alternative minimum tax: [34]
Number of returns 414,106 1,018,063
Amount 2,290,576 6,477,697
Earned Income credit: [35]
Number of returns 19,334,397 19,258,715
Amount 25,955,575 31,901,107
Used to offset income tax
before credits:
Number of returns 7,850,841 5,352,300
Amount 3,145,736 1,918,065
Used to offset other taxes:
Number of returns 2,909,053 3,137,122
Amount 1,980,998 2,378,860
Excess earned income credit
(refundable):
Number of returns 15,177,901 16,049,812
Amount 20,828,840 27,604,182
Tax payments, total:
Number of returns [36] 111,098,864 119,809,259
Amount [36] 670,131,074 981,100,157
Income tax withheld: [37]
Number of returns 102,436,220 111,193,931
Amount 495,484,153 695,526,980
Excess Social Security tax
withheld:
Number of returns 1,033,189 1,377,613
Amount 1,081,454 1,712,649
Estimated tax payments: [38]
Number of returns 11,903,592 13,169,356
Amount 122,489,252 196,915,946
Payments with requests for
extension of filing time:
[39]
Number of returns 1,368,994 1,510,206
Amount 24,929,343 53,984,319
Tax due at time of filing:
Number of returns 29,734,331 29,200,902
Amount 71,153,015 119,091,512
Tax overpayments, total: [40]
Number of returns 85,348,771 94,827,237
Amount 119,462,121 182,049,186
Overpayment refunds:
Number of returns 82,744,440 91,600,741
Amount 104,537,379 155,513,635
Item 2000 2001
(3) (4)
All returns [1] 129,373,500 130,255,237
Form 1040 returns [1] 78,846,102 80,500,011
Form 1040A returns [1] 28,826,589 28,293,817
Form 1040EZ returns [1] 21,700,809 21,461,409
Form 1040PC returns [1] N/A N/A
Electronically-filed returns [1] 40,078,595 46,861,486
Returns by filing status:
Joint returns 50,268,249 51,034,384
Returns of married persons filing
separately 2,486,719 2,441,481
Returns of heads of households 18,208,359 18,493,710
Returns of surviving spouses 63,800 74,242
Returns of single persons 58,346,372 58,211,420
Returns with Presidential Election
Campaign Fund checkoff: [2]
Number of returns 13,958,259 14,240,945
Amount 60,685 60,801
Number of boxes checked 19,741,877 20,266,894
Adjusted gross Income (AGI) [3] 6,365,376,648 6,170,603,942
Salaries and wages:
Number of returns 110,168,714 111,227,450
Amount 4,456,167,438 4,565,229,218
Taxable interest received: [4]
Number of returns 68,046,458 67,479,816
Amount 199,321,670 198,177,814
Tax-exempt interest: [5]
Number of returns 4,658,345 4,557,381
Amount 53,951,877 55,582,376
Dividends in AGI: [4,6]
Number of returns 34,140,605 32,621,151
Amount 146,987,679 119,533,324
Qualified dividends in AGI: [6]
Number of returns n.a. n.a.
Amount n.a. n.a.
Business or profession net
income: [14]
Number of returns 13,312,586 13,611,559
Amount 244,598,112 249,507,231
Business or profession net
loss: [7,14]
Number of returns 4,287,423 4,406,790
Amount 30,732,759 32,734,734
Net capital gain in AGI: [6,8]
Number of returns 22,645,728 12,630,577
Amount 644,284,795 348,132,997
Net capital loss in AGI: [6,9]
Number of returns 6,875,037 10,839,824
Amount 13,742,364 22,964,034
Sales of property other than
capital assets, net gain: [10]
Number of returns 827,490 772,632
Amount 7,445,007 7,208,365
Sales of property other than
capital assets, net loss: [10]
Number of returns 872,562 843,253
Amount 8,364,141 9,105,361
Pensions and annuities in AGI:
[11]
Number of returns 21,765,211 22,262,774
Amount 325,827,702 338,745,409
Unemployment compensation: [12]
Number of returns 6,478,292 8,799,886
Amount 16,913,305 26,890,925
Social Security benefits in
AGI: [13]
Number of returns 10,608,572 10,779,280
Amount 89,964,021 93,559,363
Rent net income: [14]
Number of returns 4,200,588 4,226,121
Amount 45,099,159 47,307,618
Rent net loss: [14]
Number of returns 4,520,263 4,504,545
Amount 30,309,122 31,057,269
Royalty net income: [15]
Number of returns 1,103,851 1,133,409
Amount 7,997,803 10,630,523
Royalty net loss: [15]
Number of returns 36,033 46,313
Amount 100,895 69,482
Partnership and S corporation net
income: [16]
Number of returns 4,179,537 4,356,933
Amount 285,424,865 301,558,966
Partnership and S corporation net
loss: [7,15]
Number of returns 2,120,784 2,139,574
Amount 72,511,266 76,448,871
Estate or trust net income:
Number of returns 556,534 493,247
Amount 12,134,000 12,378,332
Estate or trust net loss:
Number of returns 39,026 44,096
Amount 1,127,838 2,158,566
Farm net Income:
Number of returns 703,083 649,173
Amount 8,270,319 7,656,704
Farm net loss: [7]
Number of returns 1,358,701 1,357,698
Amount 17,305,037 18,661,484
Total statutory adjustments:
Number of returns [17] 23,197,425 23,497,092
Amount [17] 58,609,518 60,572,768
Educator expenses:
Number of returns N/A N/A
Amount N/A N/A
Individual Retirement
Arrangements: [18]
Number of returns 3,505,032 3,448,457
Amount 7,477,074 7,406,866
Student loan interest
deduction:
Number of returns 4,477,986 4,405,667
Amount 2,639,472 2,711,733
Tuition and fees deduction:
Number of returns N/A N/A
Amount N/A N/A
Medical savings account
deduction: [19]
Number of returns 65,415 69,957
Amount 120,330 123,296
Keogh and self-employed
retirement plans:
Number of returns 1,287,706 1,290,496
Amount 12,475,396 13,114,412
Deduction for self-employment
tax:
Number of returns 14,300,141 14,574,036
Amount 17,392,967 18,134,959
Self-employed health
insurance: [20]
Number of returns 3,564,624 3,559,792
Amount 7,569,198 8,177,397
Exemptions:
Number of exemptions, total 252,332,427 256,186,046
Amount [21] 690,109,474 727,554,990
Number of boxes checked for
taxpayer's age 65 or 22,475,999 22,825,923
over [21]
Primary taxpayer 16,159,749 16,443,262
Spouse 6,316,250 6,382,661
Total deductions:
Number of returns [22] 128,204,824 128,800,540
Amount [22] 1,293,181,391 1,366,435,851
Standard deductions: [23]
Number of returns 85,670,504 84,238,233
Amount 470,820,881 466,971,032
Returns with additional
standard deductions for
age 65 or over or
blindness:
Number of returns: 11,330,554 11,116,629
Amount 14,735,998 14,936,559
Itemized deductions:
Number of returns [24] 42,534,320 44,562,308
Amount [24] 822,360,510 884,528,260
Medical and dental
expense: [25]
Number of returns 6,513,104 7,571,522
Amount 39,251,004 47,071,726
Taxes paid: [26]
Number of returns 41,823,555 43,797,188
Amount 294,711,547 307,974,817
Interest paid: [27]
Number of returns 35,405,336 36,800,610
Amount 322,931,506 349,900,751
Home mortgage interest
paid:
Number of returns 34,914,116 36,331,190
Amount 299,963,368 330,692,376
Charitable contributions:
Number of returns 37,524,825 39,386,782
Amount 140,681,631 139,241,476
Taxable income:
Number of returns 105,259,292 104,174,654
Amount 4,544,242,424 4,268,506,425
Income tax before credits:
[28,29]
Number of returns 105,277,966 104,195,834
Amount 1,018,218,948 933,567,474
Tax credits:
Number of returns [30,31] 37,736,095 49,792,710
Total amount [30,31] 37,722,293 45,631,198
Child care credit:
Number of returns 6,368,101 6,184,507
Amount 2,793,860 2,721,061
Credit for the elderly or
disabled:
Number of returns 155,796 139,097
Amount 32,608 30,496
Child tax credit: [32]
Number of returns 26,404,521 26,452,875
Amount 19,689,359 22,427,229
Education credits:
Number of returns 6,815,316 7,212,554
Amount 4,851,178 5,156,254
Retirement savings
contributions credit:
Number of returns N/A N/A
Amount N/A N/A
Foreign tax credit:
Number of returns 3,935,699 3,942,604
Amount 5,990,360 6,254,559
General business credit:
Number of returns 275,116 269,648
Amount 764,253 713,974
Income tax after credits: [28]
Number of returns 96,815,794 94,763,163
Amount 980,496,655 887,936,276
Total Income tax: [33]
Number of returns 96,817,602 94,763,530
Amount 980,645,201 887,973,968
Alternative minimum tax: [34]
Number of returns 1,304,198 1,120,047
Amount 9,600,840 6,756,705
Earned Income credit: [35]
Number of returns 19,277,225 19,593,122
Amount 32,296,341 33,375,971
Used to offset income tax
before credits:
Number of returns 5,416,246 4,412,721
Amount 1,968,680 1,470,200
Used to offset other taxes:
Number of returns 3,147,876 3,506,426
Amount 2,523,703 2,862,938
Excess earned income credit
(refundable):
Number of returns 16,125,542 16,631,224
Amount 27,803,959 29,042,833
Tax payments, total:
Number of returns [36] 122,243,874 123,451,339
Amount [36] 1,084,868,447 1,076,500,696
Income tax withheld: [37]
Number of returns 113,733,442 114,798,386
Amount 763,901,388 773,325,891
Excess Social Security tax
withheld:
Number of returns 1,640,582 1,436,746
Amount 2,184,849 1,915,349
Estimated tax payments: [38]
Number of returns 13,326,669 13,167,855
Amount 221,621,893 220,195,712
Payments with requests for
extension of filing time:
[39]
Number of returns 1,610,937 1,448,214
Amount 63,396,711 42,495,018
Tax due at time of filing:
Number of returns 30,624,423 24,581,130
Amount 134,944,362 91,822,703
Tax overpayments, total: [40]
Number of returns 95,921,082 102,310,896
Amount 196,198,780 236,982,082
Overpayment refunds:
Number of returns 93,000,030 99,011,975
Amount 167,577,365 202,274,032
Item 2002 2003
(5) (6)
All returns [1] 130,076,443 130,423,626
Form 1040 returns [1] 80,748,948 80,420,043
Form 1040A returns [1] 28,714,328 29,631,494
Form 1040EZ returns [1] 20,613,167 20,372,089
Form 1040PC returns [1] N/A N/A
Electronically-filed returns [1] 52,798,823 61,154,815
Returns by filing status:
Joint returns 51,302,089 51,510,779
Returns of married persons filing
separately 2,330,723 2,320,275
Returns of heads of households 19,170,266 19,506,611
Returns of surviving spouses 73,577 83,179
Returns of single persons 57,199,788 57,002,781
Returns with Presidential Election
Campaign Fund checkoff: [2]
Number of returns 13,143,595 12,198,321
Amount 56,567 52,361
Number of boxes checked 18,857,672 17,453,770
Adjusted gross Income (AGI) [3] 6,033,585,532 6,207,108,793
Salaries and wages:
Number of returns 110,938,441 110,890,993
Amount 4,559,690,903 4,649,900,493
Taxable interest received: [4]
Number of returns 63,584,806 59,459,344
Amount 149,024,899 127,159,692
Tax-exempt interest: [5]
Number of returns 4,453,829 4,524,955
Amount 54,564,465 53,750,230
Dividends in AGI: [4,6]
Number of returns 31,409,759 30,475,097
Amount 103,241,332 115,141,232
Qualified dividends in AGI: [6]
Number of returns n.a. 22,449,379
Amount n.a. 80,994,736
Business or profession net
income: [14]
Number of returns 13,750,982 14,442,334
Amount 256,878,740 268,581,833
Business or profession net
loss: [7,14]
Number of returns 4,846,323 4,973,314
Amount 36,095,167 38,926,548
Net capital gain in AGI: [6,8]
Number of returns 9,969,731 9,081,384
Amount 268,202,336 322,973,738
Net capital loss in AGI: [6,9]
Number of returns 13,279,894 12,808,303
Amount 29,833,878 28,952,022
Sales of property other than
capital assets, net gain: [10]
Number of returns 789,392 798,662
Amount 7,291,728 8,138,821
Sales of property other than
capital assets, net loss: [10]
Number of returns 938,985 955,198
Amount 9,678,258 8,469,180
Pensions and annuities in AGI:
[11]
Number of returns 22,794,417 22,822,842
Amount 357,840,960 372,931,442
Unemployment compensation: [12]
Number of returns 10,334,639 10,065,230
Amount 43,129,155 44,007,879
Social Security benefits in
AGI: [13]
Number of returns 10,702,502 10,975,002
Amount 93,459,494 97,768,201
Rent net income: [14]
Number of returns 4,228,529 4,086,160
Amount 49,265,943 49,236,378
Rent net loss: [14]
Number of returns 4,500,788 4,529,086
Amount 34,253,712 37,558,496
Royalty net income: [15]
Number of returns 1,118,018 1,242,840
Amount 8,013,942 10,729,655
Royalty net loss: [15]
Number of returns 38,389 32,790
Amount 140,775 123,569
Partnership and S corporation net
income: [16]
Number of returns 4,329,316 4,453,988
Amount 314,665,137 333,029,137
Partnership and S corporation net
loss: [7,15]
Number of returns 2,394,105 2,552,592
Amount 76,697,948 78,972,015
Estate or trust net income:
Number of returns 539,946 499,416
Amount 12,459,427 13,498,758
Estate or trust net loss:
Number of returns 41,508 33,117
Amount 1,219,102 1,083,966
Farm net Income:
Number of returns 556,331 592,019
Amount 6,324,051 7,472,503
Farm net loss: [7]
Number of returns 1,438,741 1,405,097
Amount 20,743,770 19,843,995
Total statutory adjustments:
Number of returns [17] 28,911,078 30,382,069
Amount [17] 77,161,432 87,575,677
Educator expenses:
Number of returns 2,884,403 3,240,673
Amount 712,505 805,734
Individual Retirement
Arrangements: [18]
Number of returns 3,277,671 3,418,494
Amount 9,462,404 10,006,814
Student loan interest
deduction:
Number of returns 6,640,784 6,953,370
Amount 4,469,546 4,409,816
Tuition and fees deduction:
Number of returns 3,444,941 3,571,154
Amount 6,154,145 6,683,631
Medical savings account
deduction: [19]
Number of returns 61,118 67,347
Amount 121,282 129,214
Keogh and self-employed
retirement plans:
Number of returns 1,186,947 1,206,801
Amount 16,349,738 17,795,957
Deduction for self-employment
tax:
Number of returns 14,664,473 15,373,279
Amount 18,687,162 19,791,285
Self-employed health
insurance: [20]
Number of returns 3,571,152 3,802,277
Amount 10,494,247 16,454,211
Exemptions:
Number of exemptions, total 258,716,374 261,126,373
Amount [21] 761,440,430 781,305,067
Number of boxes checked for
taxpayer's age 65 or 22,948,745 23,178,832
over [21]
Primary taxpayer 16,444,649 16,626,808
Spouse 6,504,096 6,552,024
Total deductions:
Number of returns [22] 128,302,742 128,592,872
Amount [22] 1,390,114,852 1,457,644,886
Standard deductions: [23]
Number of returns 82,655,191 84,643,281
Amount 477,170,045 539,921,089
Returns with additional
standard deductions for
age 65 or over or
blindness:
Number of returns: 10,857,098 11,200,647
Amount 14,897,487 15,858,963
Itemized deductions:
Number of returns [24] 45,647,551 43,949,591
Amount [24] 898,047,320 901,864,834
Medical and dental
expense: [25]
Number of returns 8,547,481 8,678,320
Amount 52,276,395 56,007,076
Taxes paid: [26]
Number of returns 44,793,590 43,061,888
Amount 302,653,989 310,896,704
Interest paid: [27]
Number of returns 37,637,017 36,211,578
Amount 351,495,773 340,319,125
Home mortgage interest
paid:
Number of returns 37,216,044 35,797,375
Amount 336,570,649 325,191,983
Charitable contributions:
Number of returns 40,399,695 38,626,902
Amount 140,571,365 145,702,137
Taxable income:
Number of returns 102,275,969 101,392,812
Amount 4,096,127,651 4,200,218,439
Income tax before credits:
[28,29]
Number of returns 102,293,722 101,412,777
Amount 836,842,718 790,005,881
Tax credits:
Number of returns [30,31] 40,614,049 41,091,029
Total amount [30,31] 39,862,411 41,995,756
Child care credit:
Number of returns 6,185,855 6,313,297
Amount 2,706,539 3,206,890
Credit for the elderly or
disabled:
Number of returns 133,538 123,147
Amount 21,119 20,257
Child tax credit: [32]
Number of returns 25,939,801 25,672,254
Amount 21,520,271 22,788,025
Education credits:
Number of returns 6,475,134 7,298,227
Amount 4,882,853 5,843,029
Retirement savings
contributions credit:
Number of returns 5,307,176 5,296,688
Amount 1,058,219 1,034,394
Foreign tax credit:
Number of returns 3,748,974 4,145,174
Amount 5,933,600 5,805,555
General business credit:
Number of returns 284,720 262,738
Amount 750,855 612,744
Income tax after credits: [28]
Number of returns 90,963,775 88,921,898
Amount 796,980,307 748,010,125
Total Income tax: [33]
Number of returns 90,963,896 88,921,904
Amount 796,986,268 748,017,488
Alternative minimum tax: [34]
Number of returns 1,910,789 2,357,975
Amount 6,853,901 9,469,803
Earned Income credit: [35]
Number of returns 21,703,187 22,024,227
Amount 38,198,572 38,657,067
Used to offset income tax
before credits:
Number of returns 4,168,977 3,606,251
Amount 1,114,948 926,381
Used to offset other taxes:
Number of returns 4,106,193 4,401,160
Amount 3,346,682 3,718,355
Excess earned income credit
(refundable):
Number of returns 18,780,033 19,162,460
Amount 33,736,942 34,012,332
Tax payments, total:
Number of returns [36] 120,083,021 123,461,513
Amount [36] 953,697,397 974,543,079
Income tax withheld: [37]
Number of returns 114,861,744 114,861,706
Amount 717,492,263 703,758,484
Excess Social Security tax
withheld:
Number of returns 1,145,352 1,121,141
Amount 1,564,478 1,566,411
Estimated tax payments: [38]
Number of returns 12,434,579 11,576,213
Amount 198,177,595 182,906,911
Payments with requests for
extension of filing time:
[39]
Number of returns 1,235,156 1,333,579
Amount 36,321,934 38,303,188
Tax due at time of filing:
Number of returns 22,818,761 21,072,333
Amount 82,287,723 73,741,408
Tax overpayments, total: [40]
Number of returns 103,462,884 105,361,848
Amount 239,784,002 254,553,541
Overpayment refunds:
Number of returns 100,143,606 102,004,984
Amount 205,987,348 219,751,889
Item 2004 (p)
(7)
All returns [1] 132,384,919
Form 1040 returns [1] 80,278,569
Form 1040A returns [1] 30,878,413
Form 1040EZ returns [1] 21,227,937
Form 1040PC returns [1] N/A
Electronically-filed returns [1] 69,455,931
Returns by filing status:
Joint returns 52,209,457
Returns of married persons filing
separately 2,382,705
Returns of heads of households 19,726,757
Returns of surviving spouses 82,927
Returns of single persons 57,983,074
Returns with Presidential Election
Campaign Fund checkoff: [2]
Number of returns 11,676,418
Amount 50,555
Number of boxes checked 16,851,768
Adjusted gross Income (AGI) [3] 6,764,907,485
Salaries and wages:
Number of returns 112,857,828
Amount 4,977,868,690
Taxable interest received: [4]
Number of returns 57,675,120
Amount 111,561,113
Tax-exempt interest: [5]
Number of returns 4,386,097
Amount 49,837,939
Dividends in AGI: [4,6]
Number of returns 30,612,466
Amount 135,353,804
Qualified dividends in AGI: [6]
Number of returns 24,544,754
Amount 102,348,349
Business or profession net
income: [14]
Number of returns 15,011,873
Amount 280,499,096
Business or profession net
loss: [7,14]
Number of returns 5,201,188
Amount 41,915,266
Net capital gain in AGI: [6,8]
Number of returns 10,749,057
Amount 440,133,546
Net capital loss in AGI: [6,9]
Number of returns 11,493,985
Amount 25,454,976
Sales of property other than
capital assets, net gain: [10]
Number of returns 827,819
Amount 9,311,122
Sales of property other than
capital assets, net loss: [10]
Number of returns 848,226
Amount 6,665,222
Pensions and annuities in AGI:
[11]
Number of returns 23,344,955
Amount 399,311,044
Unemployment compensation: [12]
Number of returns 9,154,275
Amount 32,740,408
Social Security benefits in
AGI: [13]
Number of returns 11,825,356
Amount 111,778,572
Rent net income: [14]
Number of returns 4,025,148
Amount 49,737,212
Rent net loss: [14]
Number of returns 4,622,122
Amount 42,402,272
Royalty net income: [15]
Number of returns 1,253,398
Amount 11,315,896
Royalty net loss: [15]
Number of returns 30,039
Amount 167,299
Partnership and S corporation net
income: [16]
Number of returns 4,391,303
Amount 355,465,300
Partnership and S corporation net
loss: [7,15]
Number of returns 2,268,094
Amount 57,536,319
Estate or trust net income:
Number of returns 478,444
Amount 13,051,086
Estate or trust net loss:
Number of returns 31,176
Amount 630,041
Farm net Income:
Number of returns 591,038
Amount 7,830,456
Farm net loss: [7]
Number of returns 1,414,985
Amount 19,894,553
Total statutory adjustments:
Number of returns [17] 32,069,452
Amount [17] 94,479,216
Educator expenses:
Number of returns 3,437,540
Amount 865,467
Individual Retirement
Arrangements: [18]
Number of returns 3,379,417
Amount 10,239,186
Student loan interest
deduction:
Number of returns 7,604,016
Amount 4,438,098
Tuition and fees deduction:
Number of returns 4,738,193
Amount 10,677,851
Medical savings account
deduction: [19]
Number of returns 30,883
Amount 63,086
Keogh and self-employed
retirement plans:
Number of returns 1,171,091
Amount 17,982,632
Deduction for self-employment
tax:
Number of returns 15,763,127
Amount 20,148,573
Self-employed health
insurance: [20]
Number of returns 3,699,187
Amount 17,270,521
Exemptions:
Number of exemptions, total 264,727,822
Amount [21] 803,389,845
Number of boxes checked for
taxpayer's age 65 or 24,008,864
over [21]
Primary taxpayer 17,086,909
Spouse 6,921,955
Total deductions:
Number of returns [22] 130,572,217
Amount [22] 1,536,262,023
Standard deductions: [23]
Number of returns 84,384,089
Amount 548,505,579
Returns with additional
standard deductions for
age 65 or over or
blindness:
Number of returns: 11,118,473
Amount 16,053,978
Itemized deductions:
Number of returns [24] 46,188,128
Amount [24] 971,702,466
Medical and dental
expense: [25]
Number of returns 9,458,334
Amount 61,292,493
Taxes paid: [26]
Number of returns 45,870,333
Amount 357,908,694
Interest paid: [27]
Number of returns 37,961,584
Amount 345,937,522
Home mortgage interest
paid:
Number of returns 37,570,218
Amount 335,313,914
Charitable contributions:
Number of returns 40,594,576
Amount 156,200,064
Taxable income:
Number of returns 102,915,892
Amount 4,649,039,200
Income tax before credits:
[28,29]
Number of returns 102,922,519
Amount 881,808,770
Tax credits:
Number of returns [30,31] 41,868,743
Total amount [30,31] 51,389,855
Child care credit:
Number of returns 6,400,794
Amount 3,380,224
Credit for the elderly or
disabled:
Number of returns 107,271
Amount 18,292
Child tax credit: [32]
Number of returns 26,070,095
Amount 32,426,392
Education credits:
Number of returns 7,253,234
Amount 6,076,920
Retirement savings
contributions credit:
Number of returns 5,361,813
Amount 1,026,889
Foreign tax credit:
Number of returns 4,696,787
Amount 5,754,318
General business credit:
Number of returns 230,905
Amount 507,705
Income tax after credits: [28]
Number of returns 89,206,556
Amount 830,418,915
Total Income tax: [33]
Number of returns 89,206,556
Amount 830,419,041
Alternative minimum tax: [34]
Number of returns 3,132,706
Amount 12,062,016
Earned Income credit: [35]
Number of returns 22,479,207
Amount 40,616,952
Used to offset income tax
before credits:
Number of returns 2,988,349
Amount 772,269
Used to offset other taxes:
Number of returns 4,680,510
Amount 4,045,464
Excess earned income credit
(refundable):
Number of returns 19,674,899
Amount 35,799,219
Tax payments, total:
Number of returns [36] 125,363,566
Amount [36] 1,007,623,935
Income tax withheld: [37]
Number of returns 116,879,018
Amount 746,802,522
Excess Social Security tax
withheld:
Number of returns 1,244,015
Amount 1,731,843
Estimated tax payments: [38]
Number of returns 10,888,906
Amount 176,626,529
Payments with requests for
extension of filing time:
[39]
Number of returns 935,855
Amount 27,170,029
Tax due at time of filing:
Number of returns 24,204,175
Amount 112,251,285
Tax overpayments, total: [40]
Number of returns 104,189,272
Amount 242,866,347
Overpayment refunds:
Number of returns 101,415,475
Amount 220,893,024
See notes at end of this section
Table 3.--Number of Individuals Income Tax Returns, Income, Exemptions
and Deductions, Tax and Average Tax, by Size of Adjusted Gross Income,
Tax Years 2002-2004
[All figures are based on samples--money amounts are in thousands of
dollars except as indicated]
Number of returns
Size of adjusted
gross income 2002 2003 2004 (p)
(1) (2) (3)
Total 130,076,443 130,423,626 132,384,919
No adjusted gross
income (1,2) 1,752,457 1,813,840 1,791,899
$1 under $1,000 (2) 1,812,110 1,710,663 1,737,363
$1,000 under $3,000 (2) 4,832,988 4,899,842 4,782,084
$3,000 under $5,000 (2) 5,163,776 5,087,124 5,098,749
$5,000 under $7,000 5,019,326 5,064,951 4,800,118
$7,000 under $9,000 4,977,282 5,103,627 5,037,399
$9,000 under $11,000 5,061,799 4,972,862 4,839,303
$11,000 under $13,000 4,748,173 4,644,450 4,639,113
$13,000 under $15,000 4,808,347 4,719,522 4,589,365
$15,000 under $17,000 4,632,156 4,655,029 4,638,551
$17,000 under $19,000 4,508,626 4,459,546 4,518,484
$19,000 under $22,000 6,522,571 6,318,493 6,165,976
$22,000 under $25,000 5,650,213 5,692,051 5,729,491
$25,000 under $30,000 8,574,575 8,541,753 8,528,205
$30,000 under $40,000 13,980,104 13,957,258 13,968,754
$40,000 under $50,000 10,550,457 10,452,445 10,567,290
$50,000 under $75,000 17,396,916 17,372,492 18,050,157
$75,000 under $100,000 9,247,839 9,542,599 10,145,461
$100,000 under $200,000 8,422,603 8,878,643 9,750,175
$200,000 under $500,000 1,908,466 1,999,016 2,335,796
$500,000 under
$1,000,000 336,684 356,140 434,250
$1,000,000 under
$1,500,000 78,121 81,695 102,140
$1,500,000 under
$2,000,000 31,316 34,016 44,480
$2,000,000 under
$5,000,000 44,205 48,278 65,148
$5,000,000 under
$10,000,000 10,026 11,168 15,646
$10,000,000 or more 5,309 6,126 9,521
Adjusted gross income or deficit
Size of adjusted
gross income 2002 2003 2004 (p)
(4) (5) (6)
Total 6,033,585,532 6,207,108,793 6,764,907,485
No adjusted gross
income (1,2) -80,192,750 -80,477,587 -68,055,511
$1 under $1,000 (2) 1,028,189 954,013 977,325
$1,000 under $3,000 (2) 9,835,110 9,777,515 9,736,088
$3,000 under $5,000 (2) 20,664,036 20,307,229 20,364,130
$5,000 under $7,000 30,092,034 30,293,817 28,782,479
$7,000 under $9,000 39,783,173 40,745,684 40,195,148
$9,000 under $11,000 50,702,341 49,836,139 48,471,651
$11,000 under $13,000 56,974,191 55,628,362 55,553,629
$13,000 under $15,000 67,289,532 66,114,003 64,223,424
$15,000 under $17,000 74,014,744 74,401,429 74,163,354
$17,000 under $19,000 81,156,450 80,240,246 81,351,605
$19,000 under $22,000 133,706,690 129,399,460 126,106,609
$22,000 under $25,000 132,575,256 133,640,924 134,431,412
$25,000 under $30,000 234,951,863 234,588,964 233,991,303
$30,000 under $40,000 485,696,239 484,774,627 484,573,265
$40,000 under $50,000 472,821,957 467,518,980 473,209,704
$50,000 under $75,000 1,066,616,794 1,065,749,827 1,109,673,871
$75,000 under $100,000 794,489,072 820,884,076 874,895,201
$100,000 under $200,000 1,109,689,065 1,170,179,856 1,291,061,589
$200,000 under $500,000 548,814,753 576,309,296 674,167,510
$500,000 under
$1,000,000 227,044,247 241,211,330 293,833,283
$1,000,000 under
$1,500,000 94,072,610 98,875,460 123,663,462
$1,500,000 under
$2,000,000 53,782,124 58,497,902 76,742,729
$2,000,000 under
$5,000,000 130,305,117 142,219,690 192,894,411
$5,000,000 under
$10,000,000 68,251,296 76,311,438 107,431,366
$10,000,000 or more 129,421,398 159,126,112 212,468,447
Personal exemptions and total deductions
Size of adjusted
gross income 2002 2003 2004 (p)
(7) (8) (9)
Total 2,151,555,282 2,238,949,953 2,339,651,868
No adjusted gross
income (1,2) 8,370,181 8,675,128 9,036,636
$1 under $1,000 (2) 8,855,810 9,910,991 10,505,882
$1,000 under $3,000 (2) 28,389,468 31,077,061 30,200,427
$3,000 under $5,000 (2) 39,960,916 41,910,540 41,409,064
$5,000 under $7,000 45,600,646 47,745,987 45,183,526
$7,000 under $9,000 50,502,811 53,643,139 53,025,097
$9,000 under $11,000 56,969,639 56,589,271 56,025,413
$11,000 under $13,000 54,002,395 54,674,304 56,884,618
$13,000 under $15,000 57,353,476 57,758,092 57,890,926
$15,000 under $17,000 55,605,184 59,112,693 60,252,098
$17,000 under $19,000 56,509,518 58,750,540 59,846,809
$19,000 under $22,000 83,630,471 84,710,975 84,436,269
$22,000 under $25,000 74,641,180 78,328,558 79,687,330
$25,000 under $30,000 115,640,897 122,775,717 123,021,834
$30,000 under $40,000 203,827,001 213,265,987 216,113,798
$40,000 under $50,000 176,949,588 181,704,244 184,439,763
$50,000 under $75,000 350,940,396 359,053,564 382,062,150
$75,000 under $100,000 233,730,324 244,048,161 263,051,780
$100,000 under $200,000 277,447,089 295,030,870 326,046,817
$200,000 under $500,000 91,780,608 93,872,172 109,156,597
$500,000 under
$1,000,000 28,020,122 28,534,605 31,414,534
$1,000,000 under
$1,500,000 10,634,396 10,580,317 11,536,390
$1,500,000 under
$2,000,000 5,776,814 6,038,155 6,888,797
$2,000,000 under
$5,000,000 13,542,781 14,117,760 15,299,127
$5,000,000 under
$10,000,000 7,027,686 7,809,742 8,260,358
$10,000,000 or more 15,845,882 19,031,382 17,975,828
Taxable income (3)
Size of adjusted
gross income 2002 2003 2004 (p)
(10) (11) (12)
Total 4,096,127,651 4,200,218,439 4,649,039,200
No adjusted gross
income (1,2) -- -- --
$1 under $1,000 (2) 9,896 8,626 9,429
$1,000 under $3,000 (2) 353,201 276,350 270,489
$3,000 under $5,000 (2) 395,581 333,635 331,245
$5,000 under $7,000 2,025,806 1,876,190 1,785,967
$7,000 under $9,000 3,745,836 3,568,174 3,392,958
$9,000 under $11,000 7,217,563 7,286,496 6,655,873
$11,000 under $13,000 11,611,674 10,881,335 10,355,915
$13,000 under $15,000 16,184,372 16,085,533 14,592,550
$15,000 under $17,000 21,888,062 20,146,006 19,894,912
$17,000 under $19,000 27,351,521 25,175,830 25,195,869
$19,000 under $22,000 52,623,811 47,896,951 45,389,919
$22,000 under $25,000 59,627,203 57,639,442 56,787,381
$25,000 under $30,000 121,068,620 114,185,800 113,197,102
$30,000 under $40,000 284,041,793 273,848,438 270,428,222
$40,000 under $50,000 296,662,439 286,911,458 290,287,638
$50,000 under $75,000 716,811,409 707,527,353 729,792,369
$75,000 under $100,000 561,237,747 577,227,012 612,408,468
$100,000 under $200,000 832,980,233 875,871,197 966,860,919
$200,000 under $500,000 457,567,015 482,851,392 565,439,464
$500,000 under
$1,000,000 199,225,455 212,835,816 262,517,077
$1,000,000 under
$1,500,000 83,569,923 88,369,158 112,143,335
$1,500,000 under
$2,000,000 48,059,469 52,503,976 69,862,468
$2,000,000 under
$5,000,000 116,903,427 128,218,696 177,646,844
$5,000,000 under
$10,000,000 61,268,835 68,513,593 99,234,073
$10,000,000 or more 113,696,760 140,179,982 194,558,715
Total income tax
Size of adjusted
gross income 2002 2003 2004 (p)
(13) (14) (15)
Total 796,986,268 748,017,488 830,419,041
No adjusted gross
income (1,2) 124,380 78,578 47,812
$1 under $1,000 (2) 898 16,345 703
$1,000 under $3,000 (2) 39,664 25,999 20,924
$3,000 under $5,000 (2) 43,481 30,614 30,722
$5,000 under $7,000 215,288 187,811 170,107
$7,000 under $9,000 352,620 334,350 311,706
$9,000 under $11,000 642,801 630,750 553,973
$11,000 under $13,000 1,090,930 971,360 917,560
$13,000 under $15,000 1,470,430 1,406,837 1,252,324
$15,000 under $17,000 2,085,024 1,785,236 1,743,469
$17,000 under $19,000 2,633,409 2,245,211 2,263,490
$19,000 under $22,000 4,944,001 4,367,181 3,988,307
$22,000 under $25,000 5,648,796 5,281,191 5,079,188
$25,000 under $30,000 12,329,287 11,036,040 10,674,634
$30,000 under $40,000 32,654,711 29,737,819 28,304,038
$40,000 under $50,000 38,114,016 34,635,213 33,886,311
$50,000 under $75,000 101,820,331 94,256,193 92,801,018
$75,000 under $100,000 93,655,145 84,253,116 85,685,277
$100,000 under $200,000 175,140,747 163,342,407 176,172,526
$200,000 under $500,000 124,764,596 120,711,552 139,557,079
$500,000 under
$1,000,000 63,370,780 60,180,642 72,119,837
$1,000,000 under
$1,500,000 27,479,397 25,551,466 30,962,223
$1,500,000 under
$2,000,000 15,890,811 15,316,006 19,446,875
$2,000,000 under
$5,000,000 38,692,291 36,905,426 49,055,760
$5,000,000 under
$10,000,000 20,044,370 19,313,636 26,538,674
$10,000,000 or more 33,738,065 35,416,509 48,834,502
Percentage of returns
showing no total
income tax Average tax
Size of adjusted (whole dollars)
gross income 2004
2002 2003 (p) 2002 2003
(16) (17) (18) (19) (20)
Total 30.1 31.8 32.6 8,762 8,412
No adjusted gross
income (1,2) 99.7 99.8 99.8 26,274 17,377
$1 under $1,000 (2) 95.4 95.8 95.3 11 229
$1,000 under $3,000 (2) 91.2 92.6 92.6 94 72
$3,000 under $5,000 (2) 89.9 92.1 94.2 84 76
$5,000 under $7,000 70.4 72.3 69.9 145 134
$7,000 under $9,000 68.3 70.6 72.3 224 223
$9,000 under $11,000 51.0 49.8 53.6 259 253
$11,000 under $13,000 47.8 49.6 51.2 441 415
$13,000 under $15,000 49.9 48.7 51.6 611 582
$15,000 under $17,000 39.7 47.7 49.2 747 733
$17,000 under $19,000 38.4 43.1 42.9 948 884
$19,000 under $22,000 58.8 39.8 41.5 1,214 1,149
$22,000 under $25,000 35.4 36.3 38.1 1,548 1,457
$25,000 under $30,000 23.8 28.7 31.4 1,886 1,812
$30,000 under $40,000 10.9 15.1 18.9 2,622 2,508
$40,000 under $50,000 4.9 7.5 10.4 3,800 3,582
$50,000 under $75,000 1.3 2.0 3.8 5,931 5,536
$75,000 under $100,000 0.4 0.6 1.0 10,169 8,882
$100,000 under $200,000 0.2 0.2 0.1 20,831 18,432
$200,000 under $500,000 0.1 0.1 0.1 65,452 60,453
$500,000 under
$1,000,000 0.1 0.1 0.1 188,463 169,166
$1,000,000 under
$1,500,000 0.2 0.1 0.1 352,318 313,177
$1,500,000 under
$2,000,000 0.2 0.1 0.1 508,213 450,683
$2,000,000 under
$5,000,000 0.1 0.1 0.1 876,541 765,117
$5,000,000 under
$10,000,000 0.2 0.1 (4) 2,003,435 1,730,613
$10,000,000 or more 0.2 0.2 (4) 6,370,481 5,792,690
Average
tax (whole Tax as a percentage
dollars) of AGI
Size of adjusted
gross income 2004 (p) 2002 2003 2004 (p)
(21) (22) (23) (24)
Total 9,309 14.1 13.0 13.3
No adjusted gross
income (1,2) 11,911 (5) (5) (5)
$1 under $1,000 (2) 9 1.2 26.7 0.9
$1,000 under $3,000 (2) 59 4.8 4.0 3.1
$3,000 under $5,000 (2) 104 1.9 1.7 2.4
$5,000 under $7,000 118 2.4 2.3 2.0
$7,000 under $9,000 223 2.7 2.7 2.7
$9,000 under $11,000 247 2.6 2.5 2.5
$11,000 under $13,000 405 3.7 3.5 3.4
$13,000 under $15,000 564 4.4 4.1 4.0
$15,000 under $17,000 740 4.7 4.6 4.6
$17,000 under $19,000 877 5.3 4.9 4.9
$19,000 under $22,000 1,105 5.9 5.6 5.4
$22,000 under $25,000 1,432 6.6 6.2 6.1
$25,000 under $30,000 1,825 6.9 6.6 6.6
$30,000 under $40,000 2,499 7.5 7.2 7.2
$40,000 under $50,000 3,578 8.5 8.0 8.0
$50,000 under $75,000 5,344 9.7 90.0 8.7
$75,000 under $100,000 8,527 11.8 10.3 9.9
$100,000 under $200,000 18,091 15.8 14.0 13.7
$200,000 under $500,000 59,801 22.8 21.0 20.7
$500,000 under
$1,000,000 166,196 27.9 25.0 24.6
$1,000,000 under
$1,500,000 303,304 29.3 25.9 25.1
$1,500,000 under
$2,000,000 437,490 29.6 26.2 25.4
$2,000,000 under
$5,000,000 753,371 29.7 26.0 25.4
$5,000,000 under
$10,000,000 1,696,738 29.4 25.3 24.7
$10,000,000 or more 5,129,136 26.1 22.4 23.0
Table 4.--Comparison of Personal Income in the National Income and
Product Accounts (NIPA) with Adjusted Gross Income (AGI), for
Specified Tax Years, 1985-2003
[All figures are estimates-money amounts are in billions of dollars]
Income and adjustment items 1985 1990 1995
(1) (2) (3)
Personal Income (per NIPA) (1) 3,526.7 4,878.6 6,152.3
Less: Portion of personal Income not
included in AGI 1,248.2 1,889.9 2,234.2
Nontaxable transfer payments 401.9 551.2 797.5
Employer contributions to employee
pension and insurance funds 281.5 377.8 493.6
Imputed income (2) 84.9 114.1 186.7
Investment income of life
insurance carriers and pension
plans 204.2 304.2 369.1
Investment income received by
nonprofit institutions or
retained by fiduciaries: 37.5 51.6 60.0
Net differences in accounting
treatment (NIPA vs IRS) 83.4 110.4 83.8
Other excluded or tax-exempt
income 154.8 160.6 243.4
Plus: Portion of AGI not included
in personal income 353.1 589.7 841.7
Personal contributions for
social insurance 133.6 203.7 268.8
Net gain from the sale of assets 69.8 115.7 167.4
Taxable pensions 145.0 215.9 293.2
Small business corporation income 6.3 36.4 79.2
Other types of income -1.7 18.1 33.2
Equals: BEA-derived adjusted gross
Income 2,631.6 3,798.4 4,759.8
Adjusted gross Income, IRS 2,306.0 3,405.4 4,189.4
Adjusted gross Income (AGI) gap (3) 325.6 393.0 570.4
AGI gap as a percentage of
BEA-derived AGI 12.4 10.3 12.0
AGI of IRS as a percentage of
BEA-derived AGI 87.6 89.7 88.0
Income and adjustment items 2000 2002 2003
(4) (5) (6)
Personal Income (per NIPA) (1) 8,429.7 8,881.9 9,169.1
Less: Portion of personal Income not
included in AGI 2,971.3 3,243.9 3,359.9
Nontaxable transfer payments 962.0 1,126.5 1,180.1
Employer contributions to employee
pension and insurance funds 609.9 745.1 830.0
Imputed income (2) 265.8 294.8 271.8
Investment income of life
insurance carriers and pension
plans 497.3 432.0 421.8
Investment income received by
nonprofit institutions or
retained by fiduciaries: 75.6 60.0 57.8
Net differences in accounting
treatment (NIPA vs IRS) 159.4 146.0 127.2
Other excluded or tax-exempt
income 401.4 439.5 471.3
Plus: Portion of AGI not included
in personal income 1,667.1 1,338.9 1,439.6
Personal contributions for
social insurance 359.2 384.8 396.6
Net gain from the sale of assets 645.4 236.4 294.0
Taxable pensions 414.2 462.7 488.9
Small business corporation income 128.2 138.5 148.6
Other types of income 120.0 116.5 111.5
Equals: BEA-derived adjusted gross
Income 7,125.4 6,976.8 7,248.8
Adjusted gross Income, IRS 6,365.4 6,033.6 6,207.1
Adjusted gross Income (AGI) gap (3) 760.1 943.2 1,041.7
AGI gap as a percentage of
BEA-derived AGI 10.7 13.5 14.4
AGI of IRS as a percentage of
BEA-derived AGI 89.3 86.5 85.6
Table 5.--Personal Income and Total Adjusted Gross Income Based on
Individual Income Tax Returns per National Income and Product
Accounts (NIPA), Tax Years 1950-2003
[All figures are estimates-money amounts are in billions of dollars]
Difference
Total
Tax Personal income adjusted gross Percentage of
year (per NIPA) income (AGI) personal
(1,2) (per NIPA) Amount income (2,3)
(1,2,3) (2,3)
(1) (2) (3) (4)
1950 229.0 202.5 26.5 11.6
1951 258.0 229.3 28.7 11.1
1952 275.4 241.6 33.8 12.3
1953 291.9 256.1 35.8 12.3
1954 294.5 257.3 37.2 12.6
1955 316.1 278.7 37.4 11.8
1956 339.6 299.4 40.2 11.8
1957 358.7 312.6 46.1 12.9
1958 369.0 315.8 53.2 14.4
1959 392.8 341.8 51.0 13.0
1960 411.5 354.0 57.5 14.0
1961 429.0 368.0 61.0 14.2
1962 456.7 390.0 66.7 14.6
1963 479.6 411.0 68.6 14.3
1964 514.6 443.9 70.7 13.7
1965 555.7 480.6 75.1 13.5
1966 603.9 521.2 82.7 13.7
1967 648.3 551.3 97.0 15.0
1968 712.0 605.6 106.4 14.9
1969 778.5 659.8 118.7 15.2
1970 838.8 696.4 142.4 17.0
1971 903.5 742.8 160.7 17.8
1972 992.7 824.5 168.2 16.9
1973 1,110.7 925.0 185.7 16.7
1974 1,222.6 1,003.5 219.1 17.9
1975 1,335.0 1,046.8 288.2 21.6
1976 1,474.8 1,168.0 306.8 20.8
1977 1,633.2 1,296.1 337.1 20.6
1978 1,837.7 1,466.4 371.3 20.2
1979 2,062.2 1,654.1 408.1 19.8
1980 2,307.9 1,830.3 477.6 20.7
1981 2,591.3 2,016.3 575.0 22.2
1982 2,775.3 2,098.6 676.7 24.4
1983 2,960.7 2,225.6 735.1 24.8
1984 3,289.5 2,472.6 816.9 24.8
1985 3,526.7 2,631.6 895.1 25.4
1986 3,722.4 2,853.2 869.2 23.4
1987 3,947.4 3,121.1 826.3 20.9
1988 4,253.7 3,411.9 841.8 19.8
1989 4,587.8 3,649.7 938.1 20.4
1990 4,878.6 3,798.4 1,080.2 22.1
1991 5,051.0 3,856.8 1,194.2 23.6
1992 5,362.0 4,092.0 1,270.0 23.7
1993 5,558.5 4,245.4 1,313.1 23.6
1994 5,842.5 4,473.7 1,368.8 23.4
1995 6,152.3 4,759.8 1,392.5 22.6
1996 6,520.6 5,144.5 1,376.1 21.1
1997 6,915.1 5,578.0 1,337.1 19.3
1998 7,423.0 6,120.2 1,302.8 17.6
1999 7,802.4 6,553.5 1,248.9 16.0
2000 8,429.7 7,125.4 1,304.3 15.5
2001 8,724.1 7,005.0 1,719.1 19.7
2002 8,878.9 6,976.8 1,902.1 21.4
2003 9,169.1 7,248.8 1,920.3 20.9
Table 6.--Total Adjusted Gross Income Estimated from National Income
and Product Accounts (NIPA) and as Reported on Individual Income Tax
Returns per Statistics of Income (SOI), Tax Years 1950-2003
[All figures are estimates-money amounts are in billions of dollars]
Adjusted gross
income (AGI) Difference
Total Reported on Percentage
(per NIPA) tax returns Amount of total (per
Tax year (2) (per SOI) (3) NIPA) (3)
(1) (2) (3) (4)
1950 202.5 179.1 23.4 11.6
1951 229.3 202.3 27.0 11.8
1952 241.6 215.3 26.3 10.9
1953 256.1 228.7 27.4 10.7
1954 257.3 229.2 28.1 10.9
1955 278.7 248.5 30.2 10.8
1956 299.4 267.7 31.7 10.6
1957 312.6 280.3 32.3 10.3
1958 315.8 281.2 34.6 11.0
1959 341.8 305.1 36.7 10.7
1960 354.0 315.5 38.5 10.9
1961 368.0 329.9 38.1 10.4
1962 390.0 348.7 41.3 10.6
1963 411.0 368.8 42.2 10.3
1964 443.9 396.7 47.2 10.6
1965 480.6 429.2 51.4 10.7
1966 521.2 468.5 52.7 10.1
1967 551.3 504.8 46.5 8.4
1968 605.6 554.4 51.2 8.5
1969 659.8 603.5 56.3 8.5
1970 696.4 631.7 64.7 9.3
1971 742.8 673.6 69.2 9.3
1972 824.5 746.0 78.5 9.5
1973 925.0 827.1 97.9 10.6
1974 1,003.5 905.5 98.0 9.8
1975 1,046.8 947.8 99.0 9.5
1976 1,168.0 1,053.9 114.1 9.8
1977 1,296.1 1,158.5 137.6 10.6
1978 1,466.4 1,302.4 164.0 11.2
1979 1,654.1 1,465.4 188.7 11.4
1980 1,830.3 1,613.7 216.6 11.8
1981 2,016.3 1,772.6 243.7 12.1
1982 2,098.6 1,852.1 246.5 11.7
1983 2,225.6 1,942.6 283.0 12.7
1984 2,472.6 2,139.9 332.7 13.5
1985 2,631.6 2,306.0 325.6 12.4
1986 2,853.2 2,481.7 371.5 13.0
1987 3,121.1 2,773.8 347.3 11.1
1988 3,411.9 3,083.0 328.9 9.6
1989 3,649.7 3,256.4 393.3 10.8
1990 3,798.4 3,405.4 393.0 10.3
1991 3,856.8 3,464.5 392.3 10.2
1992 4,092.0 3,629.1 462.9 11.3
1993 4,245.4 3,723.3 522.1 12.3
1994 4,473.7 3,907.5 566.2 12.7
1995 4,759.8 4,189.4 570.4 12.0
1996 5,144.5 4,536.0 608.5 11.8
1997 5,578.0 4,969.9 608.1 10.9
1998 6,120.2 5,416.0 704.2 11.5
1999 6,553.5 5,855.5 698.0 10.7
2000 7,125.4 6,365.4 760.0 10.7
2001 7,005.0 6,170.6 834.4 11.9
2002 6,976.8 6,033.6 943.2 13.5
2003 7,248.8 6,207.1 1,041.7 14.4
Table 7.--Standard, Itemized, and Total Deductions Reported on
Individual Income Tax Returns, Tax Years 1950-2004
[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 52.2
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 114.7 818.8 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
2002 130.1 1,390.1 23.0 82.7
2003 130.4 1,457.6 23.5 84.6
2004 132.4 1,536.3 22.7 84.4
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
2002 477.2 45.6 898.0
2003 539.9 43.9 901.9
2004 548.5 46.2 971.7
Table 8.--Personal Income per National Income and Product Accounts
(NIPA), and Taxable Income and Individual Income Tax per SOI, Tax
Years 1950-2003
[All figures are estimates--money amounts are in billions of dollars]
Taxable income (per Total income tax
SOI) (3) (per SOI) (3)
Perso-
nal As a As a percentage
income percen- of--
(per tage of
Tax NIPA) personal Personal Taxable
year (1,2) Amount income Amount income income
(1) (2) (3) (4) (5) (6)
1950 229.0 84.3 36.8 18.4 8.0 21.8
1951 258.0 99.2 38.4 24.2 9.4 24.4
1952 275.4 107.2 38.9 27.8 10.1 25.9
1953 291.9 114.3 39.2 29.4 10.1 25.7
1954 294.5 115.3 39.2 26.7 9.1 23.2
1955 316.1 128.0 40.5 29.6 9.4 23.1
1956 339.6 141.5 41.7 32.7 9.6 23.1
1957 358.7 149.4 41.7 34.4 9.6 23.0
1958 369.0 149.3 40.5 34.3 9.3 23.0
1959 392.8 166.5 42.4 38.6 9.8 23.2
1960 411.5 171.6 41.7 39.5 9.6 23.0
1961 429.0 181.8 42.4 42.2 9.8 23.2
1962 456.7 195.3 42.8 44.9 9.8 23.0
1963 479.6 209.1 43.6 48.2 10.1 23.1
1964 514.6 229.9 44.7 47.2 9.2 20.5
1965 555.7 255.1 45.9 49.6 8.9 19.4
1966 603.9 286.3 47.4 56.1 9.3 19.6
1967 648.3 315.1 48.6 63.0 9.7 20.0
1968 712.0 352.8 49.6 76.7 10.8 21.7
1969 778.5 388.8 49.9 86.6 11.1 22.3
1970 838.8 401.2 47.8 83.9 10.0 20.9
1971 903.5 414.0 45.8 85.4 9.5 20.6
1972 992.7 447.6 45.1 93.6 9.4 20.9
1973 1,110.7 511.9 46.1 108.1 9.7 21.1
1974 1,222.6 573.6 46.9 123.6 10.1 21.5
1975 1,335.0 595.5 44.6 124.5 9.3 20.9
1976 1,474.8 674.9 45.8 141.8 9.6 21.0
1977 1,633.2 733.8 44.9 159.8 9.8 21.8
1978 1,837.7 846.4 46.1 188.2 10.2 22.2
1979 2,062.2 926.6 44.9 214.5 10.4 23.1
1980 2,307.9 1,045.2 45.3 250.3 10.8 23.9
1981 2,591.3 1,170.1 45.2 284.1 11.0 24.3
1982 2,775.3 1,231.9 44.4 277.6 10.0 22.5
1983 2,960.7 1,300.2 43.9 274.2 9.3 21.1
1984 3,289.5 1,447.0 44.0 301.9 9.2 20.9
1985 3,526.7 1,550.5 44.0 325.7 9.2 21.0
1986 3,722.4 1,665.6 44.7 367.3 9.9 22.1
1987 3,947.4 1,850.6 46.9 369.2 9.4 20.0
1988 4,253.7 2,070.0 48.7 412.9 9.7 19.9
1989 4,587.8 2,173.3 47.4 432.9 9.4 19.9
1990 4,878.6 2,263.7 46.4 447.1 9.2 19.8
1991 5,051.0 2,284.1 45.2 448.4 8.9 19.6
1992 5,362.0 2,395.7 44.7 476.2 8.9 19.9
1993 5,558.5 2,453.5 44.1 502.8 9.0 20.5
1994 5,842.5 2,598.0 44.5 534.9 9.2 20.6
1995 6,152.3 2,813.8 45.7 588.4 9.6 20.9
1996 6,520.6 3,089.7 47.4 658.2 10.1 21.3
1997 6,915.1 3,429.1 49.6 731.3 10.6 21.3
1998 7,423.0 3,780.8 50.9 788.5 10.6 20.9
1999 7,802.4 4,136.1 53.0 877.4 11.2 21.2
2000 8,429.7 4,544.2 53.9 980.6 11.6 21.6
2001 8,724.1 4,268.5 48.9 888.0 10.2 20.8
2002 8,881.9 4,096.1 46.1 797.0 9.0 19.5
2003 9,169.1 4,200.2 45.8 748.0 8.2 17.8
Table 9.--Number of Individual Income Tax Returns, by Type of
Tax Settlement, Tax Years 1950-2004
[All figures are estimates based on samples-number of
returns is in millions]
Total Tax due No overpayments
number of at time of Overpayments (1) or tax due at
Tax year returns filing time of filing
(1) (2) (3) (4)
1950 53.1 14.3 32.0 6.8
1951 55.4 18.6 31.0 5.8
1952 56.5 19.3 32.1 5.1
1953 57.8 19.0 32.7 6.2
1954 56.7 16.6 35.2 5.0
1955 58.3 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
2002 130.1 22.8 103.5 3.8
2003 130.4 21.1 105.4 4.0
(p) 2004 132.4 24.2 104.2 4.0
See notes at end of this section.
Table 10.--Nonfarm Sole Proprietorship Returns: Selected
Income Statement Items for Specified Income Years, 1995-2003
[All figures are estimates based on samples-money amounts
are in thousands of dollars]
Item 1995 1998 1999
(1) (2) (3)
Number of retums with
nonfarm business net
income or deficit,
total (1) 16,423,872 17,408,809 17,575,643
Number with nonfarm
business net income 12,213,472 13,080,498 13,165,318
Number of nonfarm businesses 18,391,237 19,369,091 19,516,047
Business recelpts, total 807,363,638 918,268,196 969,347,038
Income from sales and
operations 796,597,098 905,137,974 955,392,128
Total deductions (2) 638,126,845 716,157,430 761,427,577
Cost of goods sold 306,958,514 341,132,831 370,079,223
Inventory, beginning-of-
year 31,167,684 30,801,698 31,540,485
Inventory, end-of-year 33,355,750 32,881,518 33,835,064
Purchases 219,305,493 231,404,960 255,539,328
Cost of labor 24,383,409 27,447,822 28,723,302
Materials and supplies 34,427,096 42,161,782 41,757,379
Advertising 8,309,645 9,413,989 9,453,659
Car and truck expenses 32,784,939 39,715,702 40,786,963
Commissions 9,591,619 10,722,131 11,228,396
Depletion 457,480 380,149 387,000
Depreciation 26,233,844 29,135,616 30,637,555
Pension and profit-sharing
plans 649,043 756,924 870,362
Employee benefit programs 1,298,834 1,560,404 1,663,528
Insurance 12,977,567 12,938,411 13,219,821
Interest paid, total 10,056,583 11,159,401 11,224,488
Mortgage interest 4,076,344 4,882,248 4,736,127
Other interest 5,980,239 6,277,153 6,488,361
Legal and professional
services 6,340,021 6,669,029 6,818,392
Meals and entertainment
expenses before
limitation 6,353,157 7,526,850 7,987,445
Meals and entertainment
deduction 3,208,742 3,796,350 4,031,523
Office expenses 8,344,181 9,611,633 9,921,297
Rent paid, total 27,502,981 30,460,020 31,417,502
On machinery 6,218,381 7,545,390 8,227,000
On other business
property 21,284,600 22,914,630 23,190,502
Repairs 10,171,788 11,349,751 11,697,341
Net salaries and wages
(not deducted
elsewhere) 54,470,725 58,864,773 61,204,430
Supplies 16,902,055 19,725,440 21,654,319
Taxes paid 13,471,220 13,730,731 14,000,359
Travel 6,504,973 7,624,311 8,089,635
Utilities (including
telephone) 17,205,789 18,431,400 18,466,170
Bad debts 996,588 925,866 1,111,178
Business use of home 3,337,929 4,138,364 4,785,849
Net Income (less
deficit) (2) 169,262,336 202,274,720 207,946,977
Net income (2) 191,728,953 226,189,570 233,404,991
Deficit (2) 22,466,617 23,914,850 25,458,013
Item 2000 2001
(4) (5)
Number of retums with
nonfarm business net
income or deficit,
total (1) 17,904,731 18,338,190
Number with nonfarm
business net income 13,307,842 13,603,907
Number of nonfarm businesses 19,863,507 20,378,335
Business recelpts, total 1,020,957,283 1,016,834,678
Income from sales and
operations 1,007,948,354 1,002,205,953
Total deductions (2) 806,386,102 799,633,110
Cost of goods sold 387,381,087 363,355,614
Inventory, beginning-of-
year 32,412,471 34,176,255
Inventory, end-of-year 34,342,365 35,732,488
Purchases 268,789,953 246,541,135
Cost of labor 29,278,688 28,022,289
Materials and supplies 43,195,524 43,798,283
Advertising 10,148,700 10,774,079
Car and truck expenses 45,711,214 47,351,940
Commissions 11,621,490 12,130,077
Depletion 684,974 693,669
Depreciation 32,196,159 33,425,567
Pension and profit-sharing
plans 892,873 991,892
Employee benefit programs 1,871,875 2,040,639
Insurance 13,623,759 14,367,018
Interest paid, total 12,232,846 12,509,547
Mortgage interest 5,250,896 5,456,226
Other interest 6,981,950 7,053,321
Legal and professional
services 7,312,694 7,482,619
Meals and entertainment
expenses before
limitation 9,183,825 9,314,840
Meals and entertainment
deduction 4,664,694 4,735,312
Office expenses 10,456,415 10,604,805
Rent paid, total 33,222,458 33,641,132
On machinery 8,880,267 8,522,008
On other business
property 24,342,191 25,119,124
Repairs 12,280,525 12,129,756
Net salaries and wages
(not deducted
elsewhere) 63,485,540 63,826,020
Supplies 21,793,962 23,074,836
Taxes paid 13,955,919 14,214,082
Travel 8,457,317 8,657,266
Utilities (including
telephone) 19,381,881 20,482,680
Bad debts 983,868 1,176,324
Business use of home 5,642,543 5,981,403
Net Income (less
deficit) (2) 214,715,298 217,385,116
Net income (2) 245,230,626 250,178,322
Deficit (2) 30,515,328 32,793,206
Item 2002 2003
(6) (7)
Number of retums with
nonfarm business net
income or deficit,
total (1) 18,925,517 19,710,079
Number with nonfarm
business net income 13,750,798 14,447,889
Number of nonfarm businesses 20,972,642 21,875,950
Business recelpts, total 1,029,691,760 1,050,202,446
Income from sales and
operations 1,015,363,541 1,033,934,376
Total deductions (2) 808,900,651 820,206,714
Cost of goods sold 351,785,009 338,376,959
Inventory, beginning-of-
year 34,291,721 34,924,642
Inventory, end-of-year 36,279,786 36,911,339
Purchases 227,085,757 218,445,328
Cost of labor 30,389,028 28,032,070
Materials and supplies 45,589,230 46,554,634
Advertising 11,237,979 12,340,084
Car and truck expenses 50,489,359 53,466,645
Commissions 14,066,786 13,502,446
Depletion 461,938 639,008
Depreciation 36,642,027 41,754,963
Pension and profit-sharing
plans 1,085,247 1,182,019
Employee benefit programs 2,284,368 2,421,673
Insurance 16,004,335 17,489,210
Interest paid, total 11,439,539 10,581,245
Mortgage interest 5,006,864 4,762,929
Other interest 6,432,675 5,818,316
Legal and professional
services 8,365,930 8,284,557
Meals and entertainment
expenses before
limitation 10,020,243 10,897,636
Meals and entertainment
deduction 5,088,083 5,524,213
Office expenses 11,331,733 11,849,079
Rent paid, total 34,854,754 35,672,010
On machinery 8,543,257 8,470,304
On other business
property 26,311,497 27,201,706
Repairs 12,669,141 13,221,220
Net salaries and wages
(not deducted
elsewhere) 66,067,965 67,640,849
Supplies 24,615,763 25,507,159
Taxes paid 14,901,431 15,179,639
Travel 9,110,193 9,313,708
Utilities (including
telephone) 20,674,727 21,661,093
Bad debts 1,055,722 n.a.
Business use of home 6,474,145 7,047,483
Net Income (less
deficit) (2) 221,113,286 230,308,100
Net income (2) 257,292,855 269,089,168
Deficit (2) 36,179,568 38,781,068
See notes at end of this section.
Table 11.--Partnership Returns: Selected Balance Sheet and
Income Statement Items for Specified Income Years, 1995-2003.
[All figures are estimates based on samples-money amounts
are in thousands of dollars]
Item 1995 1998 1999
(1) (2) (3)
Total number of active
partnerships 1,580,900 1,855,348 1,936,919
Number with net income 955,166 1,171,187 1,225,916
Number with balance
sheets (1) 1,053,139 1,303,970 1,392,405
Number of partners 15,605,686 15,663,372 15,353,154
Number of limited
partnerships (2) 295,304 342,726 354,295
Number of partners 10,223,901 9,325,111 8,944,693
Number of limited
liability
companies (2) 118,559 470,657 589,403
Number of
partners (2) 712,781 1,879,382 2,256,062
Total assets (3) 2,718,647,742 5,126,548,007 5,998,952,883
Depreciable assets
(net) 766,778,033 1,153,222,498 1,314,251,428
Inventories, end of
year 88,050,194 175,963,423 174,078,288
Land 221,172,841 291,171,287 326,371,562
Total liabilities (3) 1,886,488,062 3,150,848,369 3,453,186,389
Accounts payable 90,603,965 190,689,535 243,769,049
Short-term debt (3) 123,961,301 229,922,243 231,808,501
Long-term debt (5) 544,253,482 884,452,445 988,667,751
Nonrecourse loans 465,744,743 523,403,560 582,151,975
Partners' capital
account (3) 832,159,680 1,975,699,638 2,545,766,494
Total receipts (6) 890,431,963 1,603,027,268 1,907,171,104
Business receipts 760,617,695 1,356,655,904 1,615,762,245
Interest received 31,240,619 51,454,743 61,769,762
Total deductions (6) 783,602,767 1,416,322,641 1,678,732,999
Cost of goods sold 395,322,385 737,235,839 902,157,018
Purchases 256,546,960 461,144,704 585,068,938
Cost of labor 20,080,458 33,411,962 42,089,216
Net salaries and wages
(not deducted
elsewhere) 80,292,538 142,910,961 169,905,010
Taxes paid 13,151,513 23,813,223 26,896,235
Interest paid 42,775,881 73,406,067 74,428,567
Depreciation (7) 62,266,537 88,646,144 102,786,520
Net income (less deficit) 106,829,196 186,704,627 228,438,105
Net income 178,650,951 297,875,299 348,467,958
Deficit 71,821,755 111,170,672 120,029,853
Item 2000 2001
(4) (5)
Total number of active
partnerships 2,057,500 2,132,117
Number with net income 1,261,420 1,301,040
Number with balance
sheets (1) 1,504,978 1,591,450
Number of partners 13,659,967 14,231,604
Number of limited
partnerships (2) 348,973 369,150
Number of partners 6,468,292 7,023,431
Number of limited
liability
companies (2) 718,704 808,692
Number of
partners (2) 2,699,227 3,231,921
Total assets (3) 6,694,142,838 8,428,217,379
Depreciable assets
(net) 1,487,182,018 1,646,477,441
Inventories, end of
year 149,875,359 208,165,141
Land 358,625,577 392,090,094
Total liabilities (3) 3,695,508,180 4,835,135,071
Accounts payable 229,893,243 361,748,491
Short-term debt (3) 252,226,751 289,248,638
Long-term debt (5) 1,132,180,865 1,286,392,538
Nonrecourse loans 639,417,006 699,883,406
Partners' capital
account (3) 2,998,634,658 3,593,082,308
Total receipts (6) 2,405,356,195 2,885,156,204
Business receipts 2,061,764,235 2,278,200,526
Interest received 82,322,875 84,801,548
Total deductions (6) 2,136,365,436 2,388,821,379
Cost of goods sold 1,225,628,897 1,338,114,656
Purchases 797,038,243 887,515,286
Cost of labor 46,714,175 53,029,403
Net salaries and wages
(not deducted
elsewhere) 201,350,844 230,874,139
Taxes paid 31,145,304 34,626,540
Interest paid 92,751,748 97,278,387
Depreciation (7) 116,040,441 138,412,382
Net income (less deficit) 268,990,758 276,334,824
Net income 409,972,787 446,069,172
Deficit 140,982,029 169,734,347
Item 2002 2003
(6) (7)
Total number of active
partnerships 2,242,169 2,375,375
Number with net income 1,325,008 1,356,988
Number with balance
sheets (1) 1,682,072 1,768,302
Number of partners 14,328,108 14,108,458
Number of limited
partnerships (2) 376,963 378,921
Number of partners 6,918,515 6,262,103
Number of limited
liability
companies (2) 946,130 1,091,502
Number of
partners (2) 3,737,899 4,226,099
Total assets (3) 8,888,560,101 9,675,052,728
Depreciable assets
(net) 1,791,511,841 1,845,514,643
Inventories, end of
year 202,669,386 213,605,408
Land 423,177,429 454,765,198
Total liabilities (3) 4,972,036,919 5,303,160,043
Accounts payable 346,350,802 275,560,392
Short-term debt (3) 282,684,863 273,570,095
Long-term debt (5) 1,375,077,274 1,389,224,345
Nonrecourse loans 770,277,980 799,599,369
Partners' capital
account (3) 3,894,523,181 4,371,892,684
Total receipts (6) 2,772,829,505 2,922,723,256
Business receipts 2,414,187,093 2,545,612,266
Interest received 70,225,315 70,702,884
Total deductions (6) 2,502,162,335 2,621,325,038
Cost of goods sold 1,430,213,629 1,522,806,503
Purchases 903,589,600 987,652,150
Cost of labor 58,736,031 63,434,283
Net salaries and wages
(not deducted
elsewhere) 237,882,426 244,927,745
Taxes paid 36,416,569 39,019,475
Interest paid 68,127,690 64,619,863
Depreciation (7) 154,542,874 157,411,296
Net income (less deficit) 270,667,169 301,398,218
Net income 439,761,741 468,552,382
Deficit 169,094,572 167,154,164
See notes at end of this section.
Table 12.--Number of Business Income Tax Returns, by Size of Business
for Specified Income Years, 1995-2003 (1)
[All figures are estimates based on samples--number of businesses is
in thousands]
Type and size of business 1995 1998 1999
(1) (2) (3)
CORPORATIONS
Total 4,474.2 4,848.9 4,935.9
Receipt size (2)
Under $25,000 (3) 1,030.0 1,168.1 1,188.7
$25,000 under $50,000 288.4 289.0 296.9
$50,000 under $100,000 446.8 459.9 486.5
$100,000 under $250,000 736.1 839.7 823.9
$250000 under $500,000 623.9 645.5 676.1
$500,000 under $1,000,000 512.7 553.1 546.2
$1,000,000 or more 803.3 893.5 917.5
Asset size (4)
Under $100,000 (5) 2,615.0 2,813.7 2,845.7
Under $500,000 (5) n.a. n.a. n.a.
$100,000 under $1,000,000 1,438.0 1,562.7 1,600.2
$500,000 under $1000,000 n.a. n.a. n.a.
$1,000,000 under $10,000,000 256.6 399.8 413.3
$10,000,000 under $25,000,000 29.1 33.0 35.0
$25,000,000 under $50,000,000 12.4 13.0 13.6
$50,000,000 under $100,000,000 8.4 8.9 9.3
$100,000,000 under $250000,000 7.2 8.2 8.4
$250,000,000 or more, total 7.5 9.7 10.4
$250,000,000 under $500,000,000 n.a. n.a. n.a.
$500,000,000 under $2,500,000,000 n.a. n.a. n.a.
$2,500,000,000 or more n.a. n.a. n.a.
PARTNERSHIPS
Total 1,580.9 1,855.3 1,936.9
Receipt size (6)
Under $25,000 (3) 931.3 1,037.6 1,036.3
$25,000 under $50,000 133.5 157.3 169.5
$50,000 under $100,000 142.3 156.8 187.4
$100,000 under $250,000 158.6 206.4 212.4
$250,000 under $500,000 86.5 113.8 125.8
$500,000 under $1,000,000 59.4 76.6 83.8
$1,000,000 or more 69.3 106.8 121.6
Asset size
Under $25,000 (5) 733.7 794.4 793.3
$25,000 under $50,000 79.1 92.5 93.3
$50,000 under $100,000 106.7 122.3 135.4
$100,000 under $250,000 184.5 210.7 216.4
$250,000 under $500,000 134.2 162.0 175.8
$500,000 under $1,000,000 123.8 162.9 175.2
$1,000,000 or more 218.9 310.5 347.5
NONFARM SOLE PROPRIETORSHIPS (7)
Total 16,423.9 17,408.8 17,575.6
Receipt size
Under $2,500 (3) 4,139.5 4,246.4 4,295.6
$2,500 under $5,000 1,954.1 2,055.6 1,972.6
$5,000 under $10,000 2,254.4 2,407.0 2,350.2
$10,000 under $25,000 2,969.3 3,058.3 3,202.2
$25,000 under $50,000 1,982.7 2,111.9 2,227.0
$50,000 under $100,000 1,392.6 1,590.1 1,558.5
$100,000 under $200,000 916.3 1,019.7 1,020.3
$200,000 under $500,000 597.7 666.6 681.4
$500,000 under $1,000,000 147.4 175.1 182.2
$1,000,000 or more 69.9 78.1 85.7
Type and size of business 2000 2001
(4) (5)
CORPORATIONS
Total 5,045.3 5,135.6
Receipt size (2)
Under $25,000 (3) 1,220.0 1,248.2
$25,000 under $50,000 305.4 295.8
$50,000 under $100,000 477.4 484.5
$100,000 under $250,000 837.1 877.1
$250000 under $500,000 677.5 672.6
$500,000 under $1,000,000 581.9 601.5
$1,000,000 or more 946.0 955.9
Asset size (4)
Under $100,000 (5) 2,911.3 n.a.
Under $500,000 (5) n.a. 4,289.8
$100,000 under $1,000,000 1,631.0 n.a.
$500,000 under $1000,000 n.a. 342.2
$1,000,000 under $10,000,000 422.5 424.0
$10,000,000 under $25,000,000 37.0 36.4
$25,000,000 under $50,000,000 14.4 14.1
$50,000,000 under $100,000,000 9.6 9.5
$100,000,000 under $250000,000 8.7 8.7
$250,000,000 or more, total 10.9 11.0
$250,000,000 under $500,000,000 n.a. 4.2
$500,000,000 under $2,500,000,000 n.a. 4.9
$2,500,000,000 or more n.a. 1.9
PARTNERSHIPS
Total 2,057.5 2,132.1
Receipt size (6)
Under $25,000 (3) 1,105.1 1,129.9
$25,000 under $50,000 183.0 182.6
$50,000 under $100,000 187.3 192.1
$100,000 under $250,000 225.8 233.9
$250,000 under $500,000 127.0 139.4
$500,000 under $1,000,000 92.4 102.8
$1,000,000 or more 136.9 151.4
Asset size
Under $25,000 (5) 827.9 825.5
$25,000 under $50,000 105.3 104.7
$50,000 under $100,000 128.4 130.7
$100,000 under $250,000 229.5 239.1
$250,000 under $500,000 196.5 205.9
$500,000 under $1,000,000 183.0 202.6
$1,000,000 or more 386.9 423.7
NONFARM SOLE PROPRIETORSHIPS (7)
Total 17,904.7 18,338.2
Receipt size
Under $2,500 (3) 4,333.1 3,769.4
$2,500 under $5,000 1,933.9 1,989.3
$5,000 under $10,000 2,395.7 2,523.1
$10,000 under $25,000 3,334.0 3,448.4
$25,000 under $50,000 2,246.7 2,239.3
$50,000 under $100,000 1,644.8 1,704.0
$100,000 under $200,000 1,052.9 1,109.7
$200,000 under $500,000 680.4 649.2
$500,000 under $1,000,000 189.5 197.8
$1,000,000 or more 91.7 92.9
Type and size of business 2002 2003
(6) (7)
CORPORATIONS
Total 5,266.6 5,401.2
Receipt size (2)
Under $25,000 (3) 1,282.5 1,279.7
$25,000 under $50,000 314.3 346.3
$50,000 under $100,000 514.4 522.1
$100,000 under $250,000 893.9 929.9
$250000 under $500,000 688.8 719.6
$500,000 under $1,000,000 610.7 622.6
$1,000,000 or more 962.1 981.1
Asset size (4)
Under $100,000 (5) n.a. n.a.
Under $500,000 (5) 4,415.3 4,544.5
$100,000 under $1,000,000 n.a. n.a.
$500,000 under $1000,000 344.5 342.8
$1,000,000 under $10,000,000 427.1 432.3
$10,000,000 under $25,000,000 36.8 37.7
$25,000,000 under $50,000,000 13.9 14.1
$50,000,000 under $100,000,000 9.3 9.3
$100,000,000 under $250000,000 8.6 8.7
$250,000,000 or more, total 11.1 11.8
$250,000,000 under $500,000,000 4.2 4.4
$500,000,000 under $2,500,000,000 4.9 5.3
$2,500,000,000 or more 2.0 2.1
PARTNERSHIPS
Total 2,242.2 2,375.4
Receipt size (6)
Under $25,000 (3) 1,203.7 1,284.4
$25,000 under $50,000 185.3 191.8
$50,000 under $100,000 195.1 205.7
$100,000 under $250,000 248.5 262.4
$250,000 under $500,000 145.3 147.9
$500,000 under $1,000,000 105.0 110.7
$1,000,000 or more 159.3 172.4
Asset size
Under $25,000 (5) 865.5 925.9
$25,000 under $50,000 104.9 112.0
$50,000 under $100,000 132.7 131.9
$100,000 under $250,000 252.3 259.0
$250,000 under $500,000 205.5 227.7
$500,000 under $1,000,000 226.4 231.7
$1,000,000 or more 454.9 487.2
NONFARM SOLE PROPRIETORSHIPS (7)
Total 18,925.5 19,710.1
Receipt size
Under $2,500 (3) 4,546.4 4,539.7
$2,500 under $5,000 2,043.8 2,233.0
$5,000 under $10,000 2,604.6 2,816.3
$10,000 under $25,000 3,521.6 3,719.1
$25,000 under $50,000 2,357.8 2,449.8
$50,000 under $100,000 1,751.8 1,805.4
$100,000 under $200,000 1,115.4 1,145.7
$200,000 under $500,000 687.8 705.1
$500,000 under $1,000,000 203.3 199.7
$1,000,000 or more 93.0 96.3
See notes at end of this section.
Table 13.--Corporation Income Tax Returns: Balance Sheet, Income
Statement, and Tax Items for Specified Income Years, 1995-2003
[All figures are estimates based on samples-money amounts are in
thousands of dollars]
Item 1995 1998
(1) (2)
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
Total assets [5] 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 [6] 1,045,010,082 1,139,210,381
Investments in U.S. Government
obligations 1,363,454,504 1,365,651,984
Tax-exempt securities [7] 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 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 [5] 26,013,689,001 37,347,352,986
Accounts payable [8] 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 liabilities [8] 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 2,085,712,657 3,190,409,230 (r)
Adjustments to shareholders'
equity [9] N/A -3,006,539
Less: Cost of treasury stock 1,699,820,997 2,118,483,766
Total receipts [10] 14,539,050,114 17,323,955,004
Business receipts [10,11] 12,785,797,708 15,010,264,802
Interest on State and local
Government obligations 46,323,344 49,128,679
Other interest [10, 12] 993,173,428 1,227,640,206
Dividends received from domes-
tic corporations [10, 12] 22,842,877 20,010,007
Dividends received from foreign
corporations [10] 35,418,063 49,232,904
Rents [10] 87,120,169 106,686,977
Royalties [10] 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, nonce ital assets
[10, 11] 42,987,930 69,519,362
Other receipts 366,467,491 535,557,040
Total deductions [10] 13,821,277,581 16,489,425,015
Cost of goods sold [10] 8,206,073,365 9,362,392,237
Compensation of officers [10] 303,636,318 356,850,517
Repairs 118,597,690 130,298,655
Bad debts [10] 67,769,341 86,371,104
Rent paid on business property
[10] 232,104,107 308,317,657
Taxes paid [10] 325,838,495 354,578,692
Interest paid [10] 744,764,676 966,659,473
Contributions or gifts [10] 7,425,566 8,667,513
Amortization [10] 45,998,611 74,336,292
Depreciation [10] 436,581,144 542,490,397
Depletion [10, 13] 9,998,046 9,685,686
Advertising [10] 162,777,591 198,214,266
Pension, profit-sharing, stock
bonus, and annuity plans [13] 81,791,802 71,689,478
Employee benefit programs [13] 165,112,064 195,453,372
Net loss, noncapitalassets
[10, 11] 28,033,601 21,309,505
Other deductions [13] 2,884,775,167 3,802,110,171
Total receipts less total
deductions [10, 14] 717,772,533 834,529,989
Constructive taxable income from
related foreign corporations
[15] 42,744,182 52,822,281
Net Income (less deficit) [10,
14, 15, 16] 714,193,371 838,223,591
Net income [16] 880,653,345 1,091,150,050
Deficit [10] 166,459,975 252,926,459
Income subject to tax: [17]
Number of returns 912,851 894,446
Amounts 564,733,017 663,385,528
Total Income tax [18] 198,786,648 231,399,671
Regular tax 193,564,219 228,021,519
Recapture of prior-year
investment credit 11,605 3,356
Alternative minimum tax: [19]
Number of returns 25,834 18,360
Amount 4,281,827 3,324,799
Tax credits: [20]
Total 42,362,992 49,796,436
Foreign tax credit: [21]
Number of returns 6,716 5,922
Amount 30,420,276 37,396,469
U.S. possessions tax credit
[21] 3,056,017 2,393,331
Nonconventional source fuel
credit 732,031 1,029,728
Qualified electric vehicle
credit 120 702
Qualified zone academy bond
credit N/A N/A
Prior-year minimum tax credit 4,797,001 3,432,896
General business credit 3,388,423 5,601,399
Empowerment zone employment
credit N/A 19,118
General business current
year credit items: [22]
Investment credit N/A 187,934
Work opportunity credit/
jobs credit N/A 261,936
Alcohol fuel credit N/A 15,520
Research activities
credit N/A 5,342,779
Orphan drug credit N/A 80,392
Total income tax after credits
[23] 156,392,780 181,545,146
Item 1999 2000
(3) (4)
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
Total assets [5] 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 [6] 1,198,184,825 1,271,967,443
Investments in U.S. Government
obligations 1,340,484,175 1,236,229,842
Tax-exempt securities [7] 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 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 87,437,339
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 [5] 41,464,152,854 47,026,871,874
Accounts payable [8] 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 liabilities [8] 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 3,741,892,919 (r) 3,445,346,327
Adjustments to shareholders'
equity [9] 17,108,266 -3,382,272
Less: Cost of treasury stock 2,315,320,710 2,506,253,537
Total receipts [10] 18,892,385,694 20,605,808,071
Business receipts [10,11] 16,313,971,385 17,636,551,349
Interest on State and local
Government obligations 51,780,203 51,940,598
Other interest [10, 12] 1,301,772,282 1,576,100,843
Dividends received from domes-
tic corporations [10, 12] 20,679,644 20,869,880
Dividends received from foreign
corporations [10] 64,905,407 60,203,391
Rents [10] 117,644,823 131,301,498
Royalties [10] 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, nonce ital assets
[10, 11] 64,698,446 70,035,992
Other receipts 609,758,412 677,529,368
Total deductions [10] 17,966,972,060 19,691,591,726
Cost of goods sold [10] 10,284,098,039 11,135,287,909
Compensation of officers [10] 373,735,141 401,416,310
Repairs 133,209,853 139,591,861
Bad debts [10] 100,202,508 107,679,638
Rent paid on business property
[10] 347,245,365 380,083,953
Taxes paid [10] 371,183,229 390,067,116
Interest paid [10] 1,018,972,484 1,271,678,744
Contributions or gifts [10] 10,732,153 10,657,214
Amortization [10] 86,124,690 98,333,079
Depreciation [10] 583,799,587 614,372,700
Depletion [10, 13] 9,803,284 10,244,959
Advertising [10] 216,066,879 234,000,558
Pension, profit-sharing, stock
bonus, and annuity plans [13] 76,779,560 85,788,656
Employee benefit programs [13] 203,531,897 231,325,484
Net loss, noncapitalassets
[10, 11] 29,065,260 31,314,500
Other deductions [13] 4,122,422,135 4,549,749,050
Total receipts less total
deductions [10, 14] 925,413,634 914,216,344
Constructive taxable income from
related foreign corporations
[15] 55,322,097 65,249,771
Net Income (less deficit) [10,
14, 15, 16] 928,955,528 927,525,517
Net income [16] 1,229,295,911 1,336,619,605
Deficit [10] 300,340,383 409,094,088
Income subject to tax: [17]
Number of returns 868,820 828,470
Amounts 693,735,694 760,404,334
Total Income tax [18] 241,987,588 266,281,801
Regular tax 238,722,344 262,232,738
Recapture of prior-year
investment credit 8,754 9,594
Alternative minimum tax: [19]
Number of returns 14,901 13,135
Amount 3,051,869 3,874,845
Tax credits: [20]
Total 48,959,947 62,238,013
Foreign tax credit: [21]
Number of returns 5,864 5,937
Amount 38,389,989 48,505,841
U.S. possessions tax credit
[21] 1,485,261 1,438,549
Nonconventional source fuel
credit 886,835 1,516,990
Qualified electric vehicle
credit 1,191 1,246
Qualified zone academy bond
credit 2,170 14,542
Prior-year minimum tax credit 3,431,478 5,169,159
General business credit 4,763,022 5,591,686
Empowerment zone employment
credit 21,645 23,501
General business current
year credit items: [22]
Investment credit 315,225 357,607
Work opportunity credit/
jobs credit 253,886 266,341
Alcohol fuel credit 15,817 11,825
Research activities
credit 5,410,932 7,235,621
Orphan drug credit 109,435 112,954
Total income tax after credits
[23] 193,027,641 204,043,788
Item 2001 2002
(5) (8)
Number of returns, total [1] 5,135,591 5,266,607
Number with net income [1] 2,822,302 2,800,517
Consolidated returns [1,2,3] 56,507 52,743
S corporation returns [1,3,4] 2,986,486 3,154,377
Total assets [5] 49,154,424,202 50,413,501,942
Cash 1,926,059,284 1,923,414,875
Notes and accounts receivable 8,755,544,213 8,885,603,717
Less: Allowance for bad debts 180,317,404 184,924,054
Inventories [6] 1,208,206,944 1,221,112,550
Investments in U.S. Government
obligations 1,392,035,604 1,527,139,020
Tax-exempt securities [7] 1,057,398,071 1,203,096,628
Other current assets 3,663,607,042 3,509,562,061
Loans to shareholders 189,958,748 194,543,759
Mortgage and real estate loans 3,228,970,528 3,687,181,263
Other investments 18,343,524,687 18,727,600,926
Depreciable assets 7,613,590,480 7,677,626,201
Less: Accumulated
depreciation 3,549,239,594 3,699,383,948
Depletable assets 198,775,908 226,336,112
Less: Accumulated depletion 92,093,245 110,296,199
Land 319,953,637 325,689,411
Intangible assets (amortizable) 2,474,758,111 2,353,465,751
Less: Accumulated
amortization 483,180,189 480,835,477
Other assets 3,086,871,379 3,426,569,347
Total liabilities [5] 49,154,424,202 50,413,501,942
Accounts payable [8] 3,927,350,604 4,073,664,265
Mortgages, notes, and bonds
payable in less than 1 year 4,131,856,961 3,814,481,517
Other current liabilities [8] 10,811,930,775 11,181,118,658
Loans from shareholders 549,016,868 541,170,351
Mortgages, notes, and bonds
payable in 1 year or more 6,781,681,427 7,184,589,809
Other liabilities 5,337,844,395 6,073,368,168
Net worth 17,614,743,174 17,545,109,175
Capital stock 4,253,450,013 3,999,980,176
Additional paid-in capital 13,919,963,504 15,286,648,711
Retained earnings,
appropriated 140,283,315 116,673,731
Retained earnings,
unappropriated 2,024,731,460 (r) 1,060,109,067
Adjustments to shareholders'
equity [9] -33,277,666 6,214,884
Less: Cost of treasury stock 2,690,407,452 2,852,087,624
Total receipts [10] 20,272,957,624 19,749,426,052
Business receipts [10,11] 17,504,288,630 17,297,125,146
Interest on State and local
Government obligations 49,227,853 48,212,626
Other interest [10, 12] 1,499,683,236 1,233,298,115
Dividends received from domes-
tic corporations [10, 12] 18,964,132 17,382,452
Dividends received from foreign
corporations [10] 49,997,670 45,580,553
Rents [10] 134,013,856 136,156,000
Royalties [10] 116,989,820 115,860,138
Net short-term capital gain
reduced by net long-term
capital loss 20,770,292 14,655,834
Net long-term capital gain
reduced by net short-term
capital loss 117,443,499 76,266,064
Net gain, nonce ital assets
[10, 11] 61,890,648 69,144,256
Other receipts 699,687,988 695,744,869
Total deductions [10] 19,682,982,949 19,198,882,118
Cost of goods sold [10] 11,041,533,030 10,607,404,004
Compensation of officers [10] 382,813,379 381,235,331
Repairs 144,239,688 132,998,715
Bad debts [10] 142,196,860 168,045,866
Rent paid on business property
[10] 398,045,240 410,639,197
Taxes paid [10] 392,458,476 396,571,738
Interest paid [10] 1,203,045,923 912,751,562
Contributions or gifts [10] 11,414,505 10,334,666
Amortization [10] 110,454,488 115,006,680
Depreciation [10] 649,988,724 710,881,312
Depletion [10, 13] 9,803,354 9,418,123
Advertising [10] 219,834,114 218,035,603
Pension, profit-sharing, stock
bonus, and annuity plans [13] 85,523,682 132,414,263
Employee benefit programs [13] 245,747,438 249,904,744
Net loss, noncapitalassets
[10, 11] 40,969,394 51,879,801
Other deductions [13] 4,604,914,658 4,691,360,514
Total receipts less total
deductions [10, 14] 589,974,675 550,543,934
Constructive taxable income from
related foreign corporations
[15] 62,876,530 61,325,249
Net Income (less deficit) [10,
14, 15, 16] 603,623,352 563,656,558
Net income [16] 1,112,480,550 1,053,126,217
Deficit [10] 508,857,198 489,469,660
Income subject to tax: [17]
Number of returns 780,223 696,230
Amounts 635,257,416 600,553,517
Total Income tax [18] 220,874,245 209,691,130
Regular tax 218,675,610 207,056,104
Recapture of prior-year
investment credit 20,924 9,189
Alternative minimum tax: [19]
Number of returns 7,101 7,066
Amount 1,800,595 2,532,224
Tax credits: [20]
Total 54,162,256 56,078,260
Foreign tax credit: [21]
Number of returns 5,488 4,726
Amount 41,063,165 42,021,526
U.S. possessions tax credit
[21] 1,268,616 1,191,217
Nonconventional source fuel
credit 1,806,406 2,189,943
Qualified electric vehicle
credit 231 6,102
Qualified zone academy bond
credit 28,151 80,289
Prior-year minimum tax credit 3,254,175 2,027,542
General business credit 6,741,513 8,561,641
Empowerment zone employment
credit 23,401 59,776
General business current
year credit items: [22]
Investment credit 359,179 449,893
Work opportunity credit/
jobs credit 233,563 258,428
Alcohol fuel credit 9,224 8,467
Research activities
credit 6,518,136 5,818,383
Orphan drug credit 134,846 146,900
Total income tax after credits
[23] 166,711,988 153,612,870
Item 2003
(7)
Number of returns, total [1] 5,401,237
Number with net income [1] 2,932,115
Consolidated returns [1,2,3] 49,900
S corporation returns [1,3,4] 3,341,606
Total assets [5] 53,644,784,683
Cash 2,119,555,828
Notes and accounts receivable 8,995,395,904
Less: Allowance for bad debts 166,436,901
Inventories [6] 1,267,289,489
Investments in U.S. Government
obligations 1,656,326,948
Tax-exempt securities [7] 1,297,278,783
Other current assets 3,868,061,886
Loans to shareholders 212,364,720
Mortgage and real estate loans 4,072,938,126
Other investments 20,535,952,107
Depreciable assets 7,804,548,186
Less: Accumulated
depreciation 3,812,960,901
Depletable assets 237,004,322
Less: Accumulated depletion 110,386,244
Land 341,705,785
Intangible assets (amortizable) 2,421,707,223
Less: Accumulated
amortization 478,750,745
Other assets 3,383,190,167
Total liabilities [5] 53,644,784,683
Accounts payable [8] 4,337,572,143
Mortgages, notes, and bonds
payable in less than 1 year 4,001,969,180
Other current liabilities [8] 11,808,860,907
Loans from shareholders 531,953,102
Mortgages, notes, and bonds
payable in 1 year or more 7,383,799,418
Other liabilities 6,761,943,361
Net worth 18,818,686,574
Capital stock 3,150,571,907
Additional paid-in capital 15,258,444,856
Retained earnings,
appropriated 167,723,931
Retained earnings,
unappropriated 2,141,352,269
Adjustments to shareholders'
equity [9] -27,510,760
Less: Cost of treasury stock 1,871,895,626
Total receipts [10] 20,689,574,291
Business receipts [10,11] 18,264,393,898
Interest on State and local
Government obligations 48,996,780
Other interest [10, 12] 1,132,675,179
Dividends received from domes-
tic corporations [10, 12] 17,973,872
Dividends received from foreign
corporations [10] 44,921,527
Rents [10] 136,321,392
Royalties [10] 133,184,522
Net short-term capital gain
reduced by net long-term
capital loss 22,725,799
Net long-term capital gain
reduced by net short-term
capital loss 85,965,872
Net gain, nonce ital assets
[10, 11] 76,272,207
Other receipts 726,143,243
Total deductions [10] 19,940,594,557
Cost of goods sold [10] 11,318,644,763
Compensation of officers [10] 388,661,740
Repairs 134,963,543
Bad debts [10] 151,140,752
Rent paid on business property
[10] 407,139,494
Taxes paid [10] 416,812,815
Interest paid [10] 818,016,806
Contributions or gifts [10] 10,823,373
Amortization [10] 121,284,821
Depreciation [10] 692,432,495
Depletion [10, 13] 10,170,908
Advertising [10] 224,790,471
Pension, profit-sharing, stock
bonus, and annuity plans [13] 137,053,065
Employee benefit programs [13] 277,325,261
Net loss, noncapitalassets
[10, 11] 51,799,134
Other deductions [13] 4,779,535,119
Total receipts less total
deductions [10, 14] 748,979,734
Constructive taxable income from
related foreign corporations
[15] 80,005,681
Net Income (less deficit) [10,
14, 15, 16] 779,988,635
Net income [16] 1,175,608,990
Deficit [10] 395,620,355
Income subject to tax: [17]
Number of returns 660,582
Amounts 699,336,915
Total Income tax [18] 243,822,946
Regular tax 241,275,165
Recapture of prior-year
investment credit 10,740
Alternative minimum tax: [19]
Number of returns 9,564
Amount 2,298,776
Tax credits: [20]
Total 66,305,542
Foreign tax credit: [21]
Number of returns 5,414
Amount 50,033,590
U.S. possessions tax credit
[21] 1,081,674
Nonconventional source fuel
credit 2,104,097
Qualified electric vehicle
credit N/A
Qualified zone academy bond
credit 103,058
Prior-year minimum tax credit 3,355,062
General business credit 9,627,908
Empowerment zone employment
credit 92,900
General business current
year credit items: [22]
Investment credit 418,904
Work opportunity credit/
jobs credit 273,875
Alcohol fuel credit 8,112
Research activities
credit 5,659,746
Orphan drug credit 173,848
Total income tax after credits
[23] 177,517,404
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 alternative tax [5] 109,106,358 119,434,430
Total income tax after credits 63,348,204 96,403,099
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 [4] 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 alternative 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 alternative tax [6] 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 alternative 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 alternative tax [6] 55,553,921 60,664,655
Total income tax after credits 25,382,459 38,971,197
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 alternative 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 alternative tax [8] 16,130,885 13,324,360
Total income tax after credits 13,396,555 12,615,991
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 29,876,408 48,556,962
Total income tax [7] 13,598,201 22,556,387
Regular and alternative tax [5] 13,369,981 20,709,720
Total income tax after credits 10,193,877 20,511,294
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 alternative 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 alternative tax [5] 193,564,219 219,756,610
Total income tax after credits 156,392,780 170,620,945
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 [4] 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 alternative tax [8] 640,696 748,862
Total income tax after credits 611,254 659,991
MINING [1]
Number of returns, total [2] 35,123 35,799
Number with net income [2] 18,776 18,098
Total assets [3] 268,690,014 299,106,231
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 alternative tax [6] 1,900,482 2,348,394
Total income tax after credits 1,170,119 1,350,676
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 alternative tax [8] 2,358,661 2,847,146
Total income tax after credits 2,281,929 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 alternative tax [6] 81,476,502 93,646,267
Total income tax after credits 54,302,936 58,883,875
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 alternative tax [8] 26,305,839 27,775,587
Total income tax after credits 24,836,272 25,963,903
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 alternative tax [8] 20,030,374 22,435,178
Total income tax after credits 18,475,921 20,732,232
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 38,612,648 38,672,897
Total income tax [7] 51,874,358 58,301,659
Regular and alternative tax [5] 50,691,121 57,556,938
Total income tax after credits 45,988,431 50,181,634
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 alternative tax [8] 10,155,538 12,397,017
Total income tax after credits 8,720,911 10,179,417
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 alternative tax [5] 235,325,362
Total income tax after credits 184,175,993
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 [4] 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 alternative tax [8] 647,752
Total income tax after credits 599,082
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 alternative tax [6] 2,951,254
Total income tax after credits 2,019,716
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 alternative tax [8] 2,846,960
Total income tax after credits 2,817,961
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 alternative tax [6] 100,318,010
Total income tax after credits 64,307,381
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 alternative tax [8] 27,790,676
Total income tax after credits 25,582,369
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 alternative tax [8] 23,550,018
Total income tax after credits 21,959,617
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 39,518,308
Total income tax [7] 63,604,700
Regular and alternative tax [5] 62,650,267
Total income tax after credits 54,777,098
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 alternative tax [8] 14,568,298
Total income tax after credits 12,110,639
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
1998-2003
(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 tax 228,021,519 238,722,344
Total income tax after credits 181,545,146 193,027,641
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 tax 610,268 592,430
Total income tax after credits 547,808 544,293
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 tax 1,987,944 1,615,297
Total income tax after credits 1,382,782 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 tax 12,763,441 13,916,825
Total income tax after credits 11,257,262 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 tax 3,720,221 4,280,010
Total income tax after credits 3,671,586 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 tax 84,044,758 86,663,477
Total income tax after credits 51,821,656 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 tax 25,050,231 27,586,344
Total income tax after credits 23,551,505 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 tax 4,974,510 4,442,795
Total income tax after credits 4,465,867 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 tax 20,274,203 25,200,587
Total income tax after credits 18,440,210 23,070,009
FINANCE AND INSURANCE[1]
Number of returns, total [2] 218,193 217,780
Number with net income [2] 139,109 134,024
Total assets [3] 17,305,086,833 19,824,587,927
Net worth [3] 7,518,173,882 8,940,180,581
Total receipts [4] 2,357,691,805 3,008,131,381
Business receipts [4, 5] 1,285,017,559 1,740,167,487
Interest received [4, 6] 720,794,899 811,320,049
Total deductions [4] 2,037,238,331 2,610,951,725
Cost of goods sold [4] 744,162,763 1,162,852,049
Interest paid 344,911,753 392,893,417
Net income (less deficit) [4] 285,178,258 360,667,738
Net income [4] 317,490,397 393,580,700
Deficit [4] 32,312,139 32,912,962
Total income tax [7] 40,155,581 40,300,522
Regular tax 39,623,438 39,435,856
Total income tax after credits 35,809,588 33,861,687
REAL ESTATE AND RENTAL AND
LEASING [1]
Number of returns, total [2] 521,917 521,447
Number with net income [2] 212,436 207,998
Total assets [3] 496,174,007 555,038,279
Net worth [3] 138,405,897 148,473,459
Total receipts [4] 205,765,416 215,874,696
Business receipts [4, 5] 175,701,248 185,450,183
Interest received [4, 6] 6,601,541 6,782,681
Total deductions [4] 196,769,688 209,273,861
Cost of goods sold [4] 44,622,040 44,747,394
Interest paid 15,839,859 16,981,007
Net income (less deficit) [4] 8,872,883 6,486,094
Net income [4] 19,183,985 17,966,220
Deficit [4] 10,311,103 11,480,126
Total income tax [7] 2,789,218 2,530,093
Regular tax 2,615,409 2,377,866
Total income tax after credits 2,664,038 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 tax 4,848,521 4,735,208
Total income tax after credits 4,277,480 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 tax 19,528,114 20,060,393
Total income tax after credits 16,608,717 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 tax 2,030,934 1,724,934
Total income tax after credits 1,768,277 1,345,004
EDUCATIONAL SERVICES [1]
Number of returns, total [2] 36,959 35,196
Number with net income [2] 24,011 22,139
Total assets [3] 12,015,998 13,290,030
Net worth [3] 4,711,049 4,890,418
Total receipts [4] 25,845,444 23,083,618
Business receipts [4] 23,196,929 20,532,679
Interest received [4, 6] 93,441 108,347
Total deductions [4] 25,001,911 22,520,730
Cost of goods sold [4] 5,567,853 4,264,602
Interest paid 247,281 288,455
Net income (less deficit) [4] 841,910 559,735
Net income [4] 1,363,597 1,303,279
Deficit [4] 521,687 743,543
Total income tax [7] 172,739 176,634
Regular tax 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 tax 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 tax 588,320 452,837
Total income tax after credits 535,839 452,800
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 tax 2,608,377 3,036,759
Total income tax after credits 2,051,196 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] 928,360 907,132
Total deductions [4] 143,776,511 147,324,436
Cost of goods sold [4] 60,956,443 61,680,640
Interest paid 2,731,937 2,844,964
Net income (less deficit) [4] 4,591,932 4,317,819
Net income [4] 7,237,035 7,191,706
Deficit [4] 2,645,103 2,873,886
Total income tax [7] 824,431 665,085
Regular tax 817,298 658,064
Total income tax after credits 785,562 637,689
Industrial sector and item 2000 2001
(3) (4)
ALL INDUSTRIAL SECTORS [1]
Number of returns, total [2] 5,045,274 5,135,591
Number with net income [2] 2,819,153 2,822,302
Total assets [3] 47,026,871,874 49,154,424,202
Net worth [3] 17,348,650,369 17,614,743,174
Total receipts [4] 20,605,808,071 20,272,957,624
Business receipts [4, 5] 17,636,551,349 17,504,288,630
Interest received [4, 6] 1,628,041,441 1,499,683,236
Total deductions [4] 19,691,591,726 19,682,982,949
Cost of goods sold [4] 11,135,287,909 11,041,533,030
Interest paid 1,271,678,744 1,203,045,923
Net income (less deficit) [4] 927,525,517 603,623,352
Net income [4] 1,336,619,605 1,112,480,551
Deficit [4] 409,094,088 508,857,198
Total income tax [7] 266,281,801 220,874,245
Regular tax 262,232,738 218,675,610
Total income tax after credits 204,043,788 166,711,988
AGRICULTURE, FORESTRY,
HUNTING, AND FISHING [1]
Number of returns, total [2] 140,851 140,806
Number with net income [2] 79,678 74,106
Total assets [3] 105,715,035 104,902,187
Net worth [3] 38,692,638 36,636,289
Total receipts [4] 117,135,698 115,434,441
Business receipts [4] 106,085,760 102,909,416
Interest received [4, 6] 622,013 541,280
Total deductions [4] 115,914,854 114,621,084
Cost of goods sold [4] 59,844,373 54,841,323
Interest paid 3,580,884 3,280,134
Net income (less deficit) [4] 1,220,273 1,064,909
Net income [4] 6,135,371 5,981,691
Deficit [4] 4,915,098 4,916,782
Total income tax [7] 563,797 619,708
Regular tax 553,484 615,617
Total income tax after credits 553,231 514,046
MINING [1]
Number of returns, total [2] 32,578 31,776
Number with net income [2] 18,430 18,942
Total assets [3] 410,747,979 448,910,140
Net worth [3] 198,479,943 231,706,800
Total receipts [4] 158,618,629 169,539,555
Business receipts [4] 140,917,053 151,151,906
Interest received [4, 6] 4,926,125 4,088,184
Total deductions [4] 149,060,709 160,816,530
Cost of goods sold [4] 75,033,998 80,548,021
Interest paid 10,125,194 9,923,985
Net income (less deficit) [4] 10,355,698 9,406,304
Net income [4] 15,616,089 16,240,479
Deficit [4] 5,260,391 6,834,176
Total income tax [7] 3,231,554 3,026,385
Regular tax 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 7,802
Number with net income [2] 4,276 3,855
Total assets [3] 1,556,911,256 1,515,428,318
Net worth [3] 382,030,374 381,352,597
Total receipts [4] 756,808,494 1,051,655,475
Business receipts [4] 707,815,083 1,004,358,112
Interest received [4, 6] 12,932,306 13,035,317
Total deductions [4] 728,553,279 1,036,080,852
Cost of goods sold [4] 517,574,723 795,765,082
Interest paid 39,224,772 42,280,631
Net income (less deficit) [4] 29,169,974 16,804,566
Net income [4] 35,279,980 28,734,461
Deficit [4] 6,110,006 11,929,895
Total income tax [7] 10,617,977 9,151,930
Regular tax 10,420,441 9,071,527
Total income tax after credits 9,383,513 7,718,038
CONSTRUCTION [1]
Number of returns, total [2] 597,902 624,478
Number with net income [2] 373,746 376,822
Total assets [3] 504,719,698 525,704,293
Net worth [3] 149,948,101 150,498,208
Total receipts [4] 1,051,896,139 1,102,724,183
Business receipts [4] 1,034,087,166 1,084,579,920
Interest received [4, 6] 3,466,222 3,062,738
Total deductions [4] 1,019,743,542 1,070,080,498
Cost of goods sold [4] 776,692,461 809,614,689
Interest paid 10,202,001 10,270,932
Net income (less deficit) [4] 32,067,010 32,537,032
Net income [4] 43,775,887 46,179,690
Deficit [4] 11,708,877 13,642,657
Total income tax [7] 4,460,645 4,543,459
Regular tax 4,373,768 4,497,744
Total income tax after credits 4,308,656 4,435,401
MANUFACTURING [1]
Number of returns, total [2] 288,506 278,995
Number with net income [2] 168,580 147,291
Total assets [3] 7,830,525,859 8,100,072,543
Net worth [3] 2,919,128,199 2,949,917,887
Total receipts [4] 5,741,290,322 5,315,598,814
Business receipts [4] 5,259,173,394 4,862,174,424
Interest received [4, 6] 136,081,123 130,752,374
Total deductions [4] 5,514,263,661 5,228,295,401
Cost of goods sold [4] 3,646,003,664 3,402,032,548
Interest paid 216,950,701 210,704,804
Net income (less deficit) [4] 271,917,037 129,096,121
Net income [4] 355,433,559 269,346,456
Deficit [4] 83,516,521 140,250,335
Total income tax [7] 102,107,461 76,141,754
Regular tax 100,717,097 75,778,613
Total income tax after credits 62,146,298 43,292,557
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 959,575 963,403
Number with net income [2] 547,118 552,571
Total assets [3] 2,307,635,980 2,311,538,349
Net worth [3] 752,937,787 775,273,224
Total receipts [4] 5,397,024,981 5,312,289,788
Business receipts [4] 5,267,581,834 5,183,197,415
Interest received [4, 6] 27,158,306 21,959,651
Total deductions [4] 5,314,154,542 5,239,282,835
Cost of goods sold [4] 4,116,888,584 4,036,920,370
Interest paid 68,090,598 59,251,050
Net income (less deficit) [4] 85,176,192 75,366,514
Net income [4] 139,241,630 128,763,355
Deficit [4] 54,065,438 53,396,841
Total income tax [7] 29,752,161 26,419,726
Regular tax 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 4,819,977
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 tax 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 47,156
Total assets [3] 3,034,923,999 3,149,915,940
Net worth [3] 1,343,743,493 1,361,280,253
Total receipts [4] 967,190,036 946,598,108
Business receipts [4] 817,186,647 815,772,817
Interest received [4, 6] 40,293,352 37,267,880
Total deductions [4] 963,202,354 986,220,330
Cost of goods sold [4] 220,902,262 213,276,295
Interest paid 73,850,231 76,883,082
Net income (less deficit) [4] 5,888,634 -37,658,246
Net income [4] 92,587,270 59,616,076
Deficit [4] 86,698,635 97,274,322
Total income tax [7] 25,616,216 16,406,635
Regular tax 24,990,024 16,309,070
Total income tax after credits 21,997,317 11,797,175
FINANCE AND INSURANCE[1]
Number of returns, total [2] 221,394 220,895
Number with net income [2] 140,245 140,018
Total assets [3] 20,812,549,796 21,088,851,299
Net worth [3] 9,508,950,313 9,559,259,468
Total receipts [4] 2,915,539,562 2,621,771,654
Business receipts [4, 5] 1,525,629,096 1,430,898,834
Interest received [4, 6] 936,422,920 806,514,689
Total deductions [4] 2,499,971,633 2,321,050,152
Cost of goods sold [4] 875,995,480 828,320,672
Interest paid 474,253,886 421,275,484
Net income (less deficit) [4] 379,017,708 268,142,171
Net income [4] 422,936,185 328,604,216
Deficit [4] 43,918,477 60,462,045
Total income tax [7] 43,609,913 39,068,012
Regular tax 42,763,433 37,998,253
Total income tax after credits 36,939,212 34,189,718
REAL ESTATE AND RENTAL AND
LEASING [1]
Number of returns, total [2] 532,426 539,965
Number with net income [2] 212,683 203,699
Total assets [3] 562,512,765 553,968,402
Net worth [3] 155,887,764 151,968,943
Total receipts [4] 235,179,818 239,598,864
Business receipts [4, 5] 204,519,672 207,454,856
Interest received [4, 6] 5,525,181 4,864,674
Total deductions [4] 228,930,442 234,230,846
Cost of goods sold [4] 50,813,666 48,227,121
Interest paid 18,199,502 19,896,544
Net income (less deficit) [4] 6,137,855 5,360,069
Net income [4] 19,286,447 18,754,185
Deficit [4] 13,148,592 13,394,117
Total income tax [7] 2,454,250 2,361,366
Regular tax 2,376,474 2,321,058
Total income tax after credits 2,347,572 2,218,940
PROFESSIONAL, SCIENTIFIC, AND
TECHNICAL SERVICES [1]
Number of returns, total [2] 689,412 709,837
Number with net income [2] 409,706 416,900
Total assets [3] 499,987,766 483,351,824
Net worth [3] 213,025,814 189,543,565
Total receipts [4] 658,747,358 665,085,183
Business receipts [4] 623,368,137 631,691,343
Interest received [4, 6] 7,621,540 6,196,145
Total deductions [4] 666,570,144 671,016,867
Cost of goods sold [4] 202,015,796 189,914,383
Interest paid 10,317,850 9,404,961
Net income (less deficit) [4] -7,551,100 -5,614,567
Net income [4] 42,508,155 41,323,639
Deficit [4] 50,059,255 46,938,207
Total income tax [7] 4,910,603 3,943,006
Regular tax 4,879,740 3,931,563
Total income tax after credits 4,394,637 3,277,227
MANAGEMENT OF COMPANIES
(HOLDING COMPANIES) [1]
Number of returns, total [2] 47,542 47,866
Number with net income [2] 20,979 19,818
Total assets [3] 7,917,530,297 9,356,898,892
Net worth [3] 1,237,344,020 1,386,169,730
Total receipts [4] 693,453,386 788,062,467
Business receipts [4] 127,242,280 175,450,783
Interest received [4, 6] 435,503,757 457,053,813
Total deductions [4] 613,412,225 702,054,817
Cost of goods sold [4] 7,403,101 18,585,287
Interest paid 293,846,786 290,735,669
Net income (less deficit) [4] 78,208,116 83,216,188
Net income [4] 83,529,280 89,526,734
Deficit [4] 5,321,164 6,310,546
Total income tax [7] 26,800,031 28,535,815
Regular tax 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] 211,993 223,999
Number with net income [2] 128,738 135,234
Total assets [3] 218,894,160 231,139,131
Net worth [3] 61,423,215 64,950,551
Total receipts [4] 325,399,872 352,935,179
Business receipts [4] 313,932,798 339,002,912
Interest received [4, 6] 2,281,559 1,790,626
Total deductions [4] 321,181,269 345,441,035
Cost of goods sold [4] 138,959,356 152,621,002
Interest paid 7,500,383 7,002,692
Net income (less deficit) [4] 4,337,453 7,609,771
Net income [4] 12,211,170 14,784,895
Deficit [4] 7,873,717 7,175,123
Total income tax [7] 1,544,394 1,951,046
Regular tax 1,530,854 1,928,166
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 26,922,736
Business receipts [4] 22,021,416 25,148,309
Interest received [4, 6] 159,191 113,946
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 tax 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 1,798,075
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 1,774,653
Regular tax 1,651,580 1,771,057
Total income tax after credits 1,559,356 1,741,421
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 1,000,658
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 tax 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] 99,048,857 103,668,236
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 3,978,882
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 tax 3,049,904 2,576,230
Total income tax after credits 2,390,708 1,947,518
OTHER SERVICES [1]
Number of returns, total [2] 316,138 325,602
Number with net income [2] 182,268 187,784
Total assets [3] 93,844,830 98,164,009
Net worth [3] 30,704,809 33,548,788
Total receipts [4] 170,060,184 174,835,529
Business receipts [4] 164,175,721 168,989,458
Interest received [4, 6] 1,561,266 840,414
Total deductions [4] 165,502,185 170,800,214
Cost of goods sold [4] 68,810,776 70,937,697
Interest paid 3,748,882 3,035,734
Net income (less deficit) [4] 4,547,256 4,039,477
Net income [4] 7,811,408 7,750,193
Deficit [4] 3,264,152 3,710,716
Total income tax [7] 697,705 616,629
Regular tax 694,957 614,779
Total income tax after credits 674,380 580,567
Industrial sector and item 2002 2003
(5) (6)
ALL INDUSTRIAL SECTORS [1]
Number of returns, total [2] 5,266,607 5,401,237
Number with net income [2] 2,800,517 2,932,115
Total assets [3] 50,413,501,942 53,644,784,683
Net worth [3] 17,545,109,175 18,818,686,574
Total receipts [4] 19,749,426,052 20,689,574,291
Business receipts [4, 5] 17,297,125,146 18,264,393,898
Interest received [4, 6] 1,233,298,115 1,132,675,179
Total deductions [4] 19,198,882,118 19,940,594,557
Cost of goods sold [4] 10,607,404,004 11,318,644,763
Interest paid 912,751,562 818,016,806
Net income (less deficit) [4] 563,656,558 779,988,635
Net income [4] 1,053,126,217 1,175,608,990
Deficit [4] 489,469,660 395,620,355
Total income tax [7] 209,691,130 243,822,946
Regular tax 207,056,104 241,275,165
Total income tax after credits 153,612,870 177,517,404
AGRICULTURE, FORESTRY,
HUNTING, AND FISHING [1]
Number of returns, total [2] 140,223 143,019
Number with net income [2] 65,499 77,281
Total assets [3] 105,500,630 111,325,927
Net worth [3] 35,767,420 37,169,357
Total receipts [4] 119,151,243 125,741,451
Business receipts [4] 107,931,393 113,828,382
Interest received [4, 6] 374,767 368,971
Total deductions [4] 119,774,426 124,462,063
Cost of goods sold [4] 60,121,105 62,045,324
Interest paid 2,923,041 2,733,424
Net income (less deficit) [4] -587,571 1,332,547
Net income [4] 4,852,284 6,339,974
Deficit [4] 5,439,855 5,007,428
Total income tax [7] 403,902 644,189
Regular tax 399,926 635,750
Total income tax after credits 386,944 592,886
MINING [1]
Number of returns, total [2] 30,287 30,252
Number with net income [2] 15,095 17,152
Total assets [3] 449,429,859 421,276,319
Net worth [3] 233,250,469 196,639,943
Total receipts [4] 157,298,844 194,190,254
Business receipts [4] 142,247,484 178,319,223
Interest received [4, 6] 3,225,286 3,174,095
Total deductions [4] 156,911,742 184,237,912
Cost of goods sold [4] 78,092,277 98,177,788
Interest paid 9,016,218 9,240,463
Net income (less deficit) [4] 1,344,239 10,683,846
Net income [4] 9,851,990 17,265,488
Deficit [4] 8,507,752 6,581,642
Total income tax [7] 2,087,504 3,547,275
Regular tax 1,993,356 3,453,291
Total income tax after credits 1,010,103 2,030,356
UTILITIES [1]
Number of returns, total [2] 7,863 8,504
Number with net income [2] 3,934 4,425
Total assets [3] 1,458,642,427 1,454,677,579
Net worth [3] 381,185,739 364,426,969
Total receipts [4] 578,342,692 560,857,066
Business receipts [4] 537,883,736 521,884,927
Interest received [4, 6] 12,550,519 10,492,402
Total deductions [4] 580,005,825 566,004,187
Cost of goods sold [4] 340,182,014 324,140,437
Interest paid 41,316,770 38,760,041
Net income (less deficit) [4] -1,046,609 -4,728,496
Net income [4] 22,596,105 14,461,224
Deficit [4] 23,642,715 19,189,721
Total income tax [7] 6,504,039 4,565,498
Regular tax 6,382,751 4,483,781
Total income tax after credits 5,296,222 3,502,071
CONSTRUCTION [1]
Number of returns, total [2] 648,535 676,120
Number with net income [2] 382,349 401,721
Total assets [3] 540,502,611 566,392,613
Net worth [3] 163,014,462 154,875,559
Total receipts [4] 1,098,818,871 1,147,627,639
Business receipts [4] 1,080,555,117 1,128,834,453
Interest received [4, 6] 2,474,298 2,565,635
Total deductions [4] 1,070,369,680 1,118,068,122
Cost of goods sold [4] 799,324,059 832,053,060
Interest paid 9,289,390 9,720,872
Net income (less deficit) [4] 28,357,934 29,368,117
Net income [4] 45,359,266 48,125,249
Deficit [4] 17,001,332 18,757,132
Total income tax [7] 4,221,133 4,598,022
Regular tax 4,178,296 4,560,661
Total income tax after credits 4,104,446 4,471,956
MANUFACTURING [1]
Number of returns, total [2] 280,185 281,239
Number with net income [2] 149,710 145,867
Total assets [3] 8,202,169,904 8,827,565,222
Net worth [3] 2,975,211,477 3,259,807,483
Total receipts [4] 5,257,106,442 5,642,551,645
Business receipts [4] 4,822,650,951 5,194,506,715
Interest received [4, 6] 119,947,354 117,887,111
Total deductions [4] 5,178,748,932 5,509,877,426
Cost of goods sold [4] 3,353,642,529 3,691,657,743
Interest paid 184,028,822 175,745,011
Net income (less deficit) [4] 119,275,059 186,085,821
Net income [4] 245,134,412 284,701,913
Deficit [4] 125,859,352 98,616,092
Total income tax [7] 68,531,196 82,534,697
Regular tax 67,606,219 82,027,984
Total income tax after credits 34,400,275 42,840,125
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 964,523 975,011
Number with net income [2] 514,346 538,287
Total assets [3] 2,412,864,112 2,458,482,333
Net worth [3] 812,930,683 859,282,017
Total receipts [4] 5,403,353,886 5,736,011,994
Business receipts [4] 5,278,843,887 5,601,105,942
Interest received [4, 6] 19,509,672 17,660,874
Total deductions [4] 5,318,817,046 5,631,362,037
Cost of goods sold [4] 4,083,064,952 4,352,429,283
Interest paid 50,534,463 46,478,485
Net income (less deficit) [4] 87,018,582 108,098,908
Net income [4] 135,027,304 154,567,691
Deficit [4] 48,008,722 46,468,782
Total income tax [7] 27,469,057 32,256,691
Regular tax 27,296,326 32,120,034
Total income tax after credits 25,568,842 29,692,890
TRANSPORATION AND
WAREHOUSING [1]
Number of returns, total [2] 177,745 182,881
Number with net income [2] 91,226 95,352
Total assets [3] 536,270,300 558,278,543
Net worth [3] 144,702,207 156,846,724
Total receipts [4] 533,613,159 571,417,174
Business receipts [4] 510,816,998 547,730,745
Interest received [4, 6] 3,982,958 3,026,793
Total deductions [4] 542,412,614 570,180,006
Cost of goods sold [4] 151,927,768 193,253,719
Interest paid 19,266,450 12,624,295
Net income (less deficit) [4] -8,648,139 1,608,015
Net income [4] 14,490,713 15,802,242
Deficit [4] 23,138,852 14,194,227
Total income tax [7] 2,915,569 3,165,216
Regular tax 2,817,395 3,152,330
Total income tax after credits 2,725,995 2,740,308
INFORMATION [1]
Number of returns, total [2] 120,271 119,875
Number with net income [2] 49,492 54,608
Total assets [3] 2,993,759,005 2,691,139,228
Net worth [3] 1,273,397,574 1,182,146,927
Total receipts [4] 909,195,188 938,674,058
Business receipts [4] 799,441,224 822,160,145
Interest received [4, 6] 32,097,945 28,478,715
Total deductions [4] 946,955,633 947,864,644
Cost of goods sold [4] 205,183,275 213,052,675
Interest paid 69,536,498 62,442,478
Net income (less deficit) [4] -33,996,597 -3,996,010
Net income [4] 48,623,452 55,309,436
Deficit [4] 82,620,049 59,305,447
Total income tax [7] 12,104,214 14,026,180
Regular tax 12,076,847 13,897,774
Total income tax after credits 7,795,636 10,295,637
FINANCE AND INSURANCE[1]
Number of returns, total [2] 224,352 234,746
Number with net income [2] 141,771 153,780
Total assets [3] 21,937,110,016 24,336,630,885
Net worth [3] 9,422,754,290 10,639,646,968
Total receipts [4] 2,605,571,614 2,575,206,914
Business receipts [4, 5] 1,573,271,535 1,571,588,951
Interest received [4, 6] 660,002,353 593,235,118
Total deductions [4] 2,324,723,707 2,240,823,839
Cost of goods sold [4] 835,466,854 818,675,183
Interest paid 291,740,227 249,072,837
Net income (less deficit) [4] 247,012,845 303,014,325
Net income [4] 304,543,767 341,858,827
Deficit [4] 57,530,922 38,844,502
Total income tax [7] 41,867,335 52,991,696
Regular tax 40,872,057 51,620,051
Total income tax after credits 36,100,698 44,306,591
REAL ESTATE AND RENTAL AND
LEASING [1]
Number of returns, total [2] 570,639 577,400
Number with net income [2] 207,925 219,872
Total assets [3] 538,584,064 559,092,671
Net worth [3] 147,198,160 161,103,312
Total receipts [4] 230,647,035 233,291,211
Business receipts [4, 5] 205,206,751 207,243,701
Interest received [4, 6] 4,046,822 4,213,588
Total deductions [4] 227,363,978 0
Cost of goods sold [4] 50,124,303 47,394,165
Interest paid 14,123,528 13,675,965
Net income (less deficit) [4] 3,253,378 6,062,925
Net income [4] 18,134,864 21,144,158
Deficit [4] 14,881,486 15,081,233
Total income tax [7] 2,012,011 2,370,340
Regular tax 1,974,547 2,314,379
Total income tax after credits 1,958,106 2,308,035
PROFESSIONAL, SCIENTIFIC, AND
TECHNICAL SERVICES [1]
Number of returns, total [2] 736,005 760,087
Number with net income [2] 429,535 444,869
Total assets [3] 484,691,832 507,815,971
Net worth [3] 171,783,018 181,546,066
Total receipts [4] 683,879,755 720,418,313
Business receipts [4] 651,992,903 691,608,915
Interest received [4, 6] 4,668,720 3,889,678
Total deductions [4] 681,976,681 711,836,442
Cost of goods sold [4] 199,415,154 202,329,198
Interest paid 9,040,336 8,682,585
Net income (less deficit) [4] 2,463,356 9,277,744
Net income [4] 42,831,929 44,316,435
Deficit [4] 40,368,574 35,038,691
Total income tax [7] 3,769,108 3,671,651
Regular tax 3,736,566 3,682,859
Total income tax after credits 3,191,317 3,066,840
MANAGEMENT OF COMPANIES
(HOLDING COMPANIES) [1]
Number of returns, total [2] 48,053 46,887
Number with net income [2] 21,267 18,786
Total assets [3] 9,739,201,697 10,094,909,965
Net worth [3] 1,482,596,398 1,311,562,906
Total receipts [4] 689,799,466 677,082,366
Business receipts [4] 170,514,329 190,225,987
Interest received [4, 6] 361,954,366 339,679,108
Total deductions [4] 602,603,758 581,498,091
Cost of goods sold [4] 11,077,288 9,517,497
Interest paid 186,561,412 158,380,777
Net income (less deficit) [4] 84,572,187 93,462,818
Net income [4] 94,494,581 100,808,637
Deficit [4] 9,922,394 7,345,819
Total income tax [7] 30,444,748 32,182,303
Regular tax 30,408,844 32,122,396
Total income tax after credits 24,905,354 25,674,080
ADMINISTRATIVE AND SUPPORT
AND WASTE MANAGEMENT AND
REMEDIATION SERVICES [1]
Number of returns, total [2] 231,412 242,904
Number with net income [2] 134,003 151,327
Total assets [3] 258,705,414 274,758,410
Net worth [3] 77,291,090 80,911,300
Total receipts [4] 350,216,846 377,940,515
Business receipts [4] 338,209,323 359,890,965
Interest received [4, 6] 1,881,731 2,080,683
Total deductions [4] 345,261,614 370,864,108
Cost of goods sold [4] 149,702,110 170,893,885
Interest paid 6,199,583 6,503,972
Net income (less deficit) [4] 5,036,076 7,194,381
Net income [4] 13,491,618 14,226,924
Deficit [4] 8,455,542 7,032,543
Total income tax [7] 1,605,012 1,304,340
Regular tax 1,586,118 1,270,470
Total income tax after credits 1,393,675 1,092,221
EDUCATIONAL SERVICES [1]
Number of returns, total [2] 41,317 44,059
Number with net income [2] 20,525 21,688
Total assets [3] 16,492,830 19,947,248
Net worth [3] 6,195,219 7,265,582
Total receipts [4] 25,972,274 30,684,279
Business receipts [4] 24,509,009 29,746,218
Interest received [4, 6] 90,703 86,397
Total deductions [4] 24,969,680 29,222,310
Cost of goods sold [4] 3,955,244 4,895,886
Interest paid 322,399 312,979
Net income (less deficit) [4] 1,005,660 1,457,306
Net income [4] 1,877,456 2,352,880
Deficit [4] 871,796 895,575
Total income tax [7] 264,236 341,140
Regular tax 263,846 337,968
Total income tax after credits 248,573 331,442
HEALTH CARE AND SOCIAL
ASSISTANCE [1]
Number of returns, total [2] 334,305 354,603
Number with net income [2] 209,306 224,155
Total assets [3] 214,329,877 229,814,061
Net worth [3] 61,960,368 64,342,783
Total receipts [4] 463,253,527 503,083,460
Business receipts [4] 448,427,967 488,409,511
Interest received [4, 6] 1,320,255 1,270,834
Total deductions [4] 446,522,542 484,367,139
Cost of goods sold [4] 54,589,386 58,438,250
Interest paid 6,462,090 6,582,610
Net income (less deficit) [4] 16,631,149 18,630,604
Net income [4] 23,695,054 25,543,515
Deficit [4] 7,063,905 6,912,911
Total income tax [7] 2,059,337 2,137,289
Regular tax 2,053,582 2,123,128
Total income tax after credits 2,011,275 2,087,431
ARTS, ENTERTAINMENT, AND
RECREATION [1]
Number of returns, total [2] 110,609 110,119
Number with net income [2] 53,390 50,037
Total assets [3] 79,600,495 79,164,279
Net worth [3] 19,238,866 17,869,953
Total receipts [4] 78,918,432 76,855,082
Business receipts [4] 72,674,159 69,877,627
Interest received [4, 6] 811,809 743,741
Total deductions [4] 78,066,513 75,624,795
Cost of goods sold [4] 15,445,331 14,036,996
Interest paid 2,936,172 2,784,090
Net income (less deficit) [4] 852,149 1,227,441
Net income [4] 5,346,441 5,338,360
Deficit [4] 4,494,292 4,110,919
Total income tax [7] 349,418 299,303
Regular tax 344,655 291,786
Total income tax after credits 294,113 252,586
ACCOMMODATION, FOOD
SERVICES, AND DRINKING PLACES [1]
Number of returns, total [2] 271,527 278,722
Number with net income [2] 136,427 135,243
Total assets [3] 352,661,519 357,413,221
Net worth [3] 108,766,030 113,180,184
Total receipts [4] 399,787,328 407,107,664
Business receipts [4] 372,418,853 382,358,626
Interest received [4, 6] 3,834,780 3,306,364
Total deductions [4] 391,952,542 400,097,877
Cost of goods sold [4] 152,332,352 158,705,517
Interest paid 12,583,288 11,730,733
Net income (less deficit) [4] 8,033,793 7,157,592
Net income [4] 15,772,353 15,472,058
Deficit [4] 7,738,560 8,314,466
Total income tax [7] 2,567,514 2,509,150
Regular tax 2,551,626 2,501,073
Total income tax after credits 1,740,440 1,711,725
OTHER SERVICES [1]
Number of returns, total [2] 321,134 329,336
Number with net income [2] 173,951 176,351
Total assets [3] 92,666,071 95,847,187
Net worth [3] 27,827,023 29,946,557
Total receipts [4] 164,353,067 170,732,940
Business receipts [4] 159,401,281 164,976,728
Interest received [4, 6] 522,003 515,071
Total deductions [4] 161,284,099 166,821,367
Cost of goods sold [4] 63,754,139 66,924,017
Interest paid 2,472,820 2,538,029
Net income (less deficit) [4] 3,094,837 4,062,491
Net income [4] 6,976,867 7,962,590
Deficit [4] 3,882,031 3,900,100
Total income tax [7] 515,266 677,787
Regular tax 513,131 679,269
Total income tax after credits 480,323 520,041
Table 15.--Corporation Profits Before Tax per National Income and
Product Accounts (NIPA) and per SOI, and Income Subject to Tax per
SOI, Income Years 1960-2003
[All figures are estimates-money amounts are in billions of dollars]
Income
Profits Net income subject
before tax (less deficit) to tax (per SOI)
Income year (per NIPA) [1, 2] (per Sol) [3] [3, 4]
(1) (2) (3)
1960 51.6 43.5 47.2
1961 51.6 45.9 47.9
1962 57.0 49.6 51.7
1963 62.1 54.3 54.3
1964 69.1 61.6 60.4
1965 80.2 73.9 70.8
1966 86.7 80.5 77.1
1967 83.5 78.2 74.8
1968 92.4 86.0 81.4
1969 91.4 80.2 81.2
1970 81.0 65.9 72.4
1971 92.9 79.7 83.2
1972 107.8 96.8 95.1
1973 134.8 120.4 115.5
1974 147.8 148.2 144.0
1975 145.5 142.6 146.6
1976 179.7 185.4 183.5
1977 210.4 219.2 212.5
1978 246.1 246.9 239.6
1979 271.9 284.6 279.4
1980 253.5 239.0 246.6
1981 243.7 213.6 241.5
1982 198.5 154.3 205.2
1983 233.9 188.3 218.7
1984 268.6 232.9 257.1
1985 257.4 240.1 266.1
1986 246.0 269.5 276.2
1987 317.6 328.2 311.8
1988 386.1 413.0 383.2
1989 383.7 389.0 371.1
1990 409.5 370.6 366.4
1991 423.0 344.9 350.0
1992 461.1 402.0 377.9
1993 517.1 498.2 436.8
1994 577.1 577.3 494.0
1995 674.3 714.2 564.7
1996 733.0 806.5 639.8
1997 798.2 915.4 683.8
1998 718.3 838.2 663.4
1999 775.9 929.0 693.7
2000 773.4 927.5 760.4
2001 707.9 603.6 635.3
2002 768.4 563.7 600.6
2003 937.2 780.0 (r) 699.3 (r)
Table 16.--Nonprofit Charitable Organization and Domestic Private
Foundation Information Returns, and Tax-Exempt Organization Business
Income Tax Returns: Selected Financial Data, 1995-2002
[All figures are estimates based on samples-money amounts are in
millions of dollars]
Type of return, item 1995 1996
(1) (2)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 180,931 192,059
Total assets, book value [2] 1,143,079 1,293,439
Total liabilities [2] 512,383 564,566
Total fund balance or net worth [2] 630,696 728,873
Total revenue 663,371 704,346
Program service revenue [3] 443,052 467,559
Contributions, gifts, and grants 127,743 137,666
Membership dues and assessments 6,148 6,347
Other 86,428 92,774
Total expenses 604,645 637,917
Excess of revenue over expenses (net) 58,725 66,429
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 47,917 50,774
Nonoperating foundations 43,966 46,066
Operating foundations 3,951 4,708
Total assets, book value [2] 195,570 232,565
Total assets, fair market value [2] 242,917 288,588
Investments in securities [2] 190,739 225,087
Total revenue 30,814 48,247
Total expenses 17,189 19,852
Contributions, gifts, and grants paid [4] 12,256 14,519
Excess of revenue over expenses (net) 13,626 28,395
Net investment income [5] 20,355 26,189
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total 36,394 40,621
With unrelated business taxable income 18,157 19,511
Without unrelated business taxable income 18,237 21,109
Gross unrelated business income [7] 6,280 7,295
Total deductions [7, 8, 9] 5,787 6,619
Unrelated business taxable income (less
deficit) [8] 493 676
Unrelated business taxable income 893 1,170
Deficit [8] 400 494
Unrelated business income tax 277 372
Total tax [10] 277 373
Type of return, item 1997 1998
(3) (4)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 198,957 207,272
Total assets, book value [2] 1,438,977 1,351,541
Total liabilities [2] 624,978 459,188
Total fund balance or net worth [2] 813,998 892,353
Total revenue 754,616 752,044
Program service revenue [3] 486,407 502,832
Contributions, gifts, and grants 146,171 161,751
Membership dues and assessments 6,823 6,952
Other 115,215 80,508
Total expenses 677,143 684,566
Excess of revenue over expenses (net) 77,473 67,478
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 55,113 56,658
Nonoperating foundations 50,541 52,460
Operating foundations 4,572 4,198
Total assets, book value [2] 280,920 325,672
Total assets, fair market value [2] 342,689 397,084
Investments in securities [2] 272,412 317,900
Total revenue 55,460 59,735
Total expenses 22,414 25,902
Contributions, gifts, and grants paid [4] 16,421 19,394
Excess of revenue over expenses (net) 33,046 33,833
Net investment income [5] 34,801 39,313
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total 39,302 46,208
With unrelated business taxable income 20,827 24,332
Without unrelated business taxable income 18,475 21,876
Gross unrelated business income [7] 7,809 7,585
Total deductions [7, 8, 9] 6,903 6,484
Unrelated business taxable income (less
deficit) [8] 906 1,100
Unrelated business taxable income 1,375 1,670
Deficit [8] 469 569
Unrelated business income tax 418 506
Total tax [10] 423 464
Type of return, item 1999 2000
(5) (6)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 211,615 230,159
Total assets, book value [2] 1,453,675 1,562,536
Total liabilities [2] 481,444 539,367
Total fund balance or net worth [2] 972,232 1,023,169
Total revenue 800,676 866,208
Program service revenue [3] 518,111 579,081
Contributions, gifts, and grants 174,992 199,076
Membership dues and assessments 6,331 6,660
Other 101,242 81,392
Total expenses 714,487 796,434
Excess of revenue over expenses (net) 86,189 69,775
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 62,694 66,738
Nonoperating foundations 58,840 61,501
Operating foundations 3,854 5,238
Total assets, book value [2] 384,565 409,524
Total assets, fair market value [2] 466,863 471,646
Investments in securities [2] 363,442 361,418
Total revenue 83,286 72,780
Total expenses 33,876 37,434
Contributions, gifts, and grants paid [4] 22,763 27,564
Excess of revenue over expenses (net) 49,410 35,346
Net investment income [5] 57,142 48,830
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total 42,151 38,567
With unrelated business taxable income 20,718 19,336
Without unrelated business taxable income 21,433 19,231
Gross unrelated business income [7] 7,722 8,413
Total deductions [7, 8, 9] 6,835 7,703
Unrelated business taxable income (less
deficit) [8] 887 710
Unrelated business taxable income 1,485 1,427
Deficit [8] 598 717
Unrelated business income tax 423 406
Total tax [10] 422 403
Type of return, item 2001 2002
(7) (8)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 240,569 251,676
Total assets, book value [2] 1,631,719 1,733,852
Total liabilities [2] 611,390 693,576
Total fund balance or net worth [2] 1,020,329 1,040,275
Total revenue 896,974 955,267
Program service revenue [3] 630,817 691,791
Contributions, gifts, and grants 212,427 214,484
Membership dues and assessments 7,239 7,879
Other 46,491 4,113
Total expenses 862,721 934,672
Excess of revenue over expenses (net) 34,253 20,595
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 70.787 73,255
Nonoperating foundations 63,650 67,101
Operating foundations 7,137 6,154
Total assets, book value [2] 413,577 383,516
Total assets, fair market value [2] 455,423 413,007
Investments in securities [2] 329,353 294,385
Total revenue 45,264 27,775
Total expenses 36,661 34,392
Contributions, gifts, and grants paid [4] 27,383 26,303
Excess of revenue over expenses (net) 8,602 -6618
Net investment income [5] 25,719 17,648
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total 35,540 35,103
With unrelated business taxable income 15,277 14,495
Without unrelated business taxable income 20,264 20,608
Gross unrelated business income [7] 7,900 7,776
Total deductions [7, 8, 9] 7,883 7,922
Unrelated business taxable income (less
deficit) [8] 18 -146
Unrelated business taxable income 792 647
Deficit [8] 774 793
Unrelated business income tax 226 194
Total tax [10] 222 193
Table 17.--Taxable Estate Tax Returns as a Percentage of Adult Deaths,
Selected Years of Death, 1934-2002
[Money amounts are in thousands of dollars [1]]
Taxable estate tax returns [4, 5]
Total Total gross
Selected adult Percentage estate at Estate tax
year of deaths of adult date after
death [2] [3] Number deaths of death credits
(1) (2) (3) (4) (5)
1934 983,970 8,655 0.88 2,197,941 153,763
1935 1,172,245 9,137 0.78 2,084,269 195,301
1936 1,257,290 12,010 0.96 2,561,906 305,784
1937 1,237,585 13,220 1.07 2,844,112 314,620
1938 1,181,275 12,720 1.08 2,564,072 276,707
1939 1,205,072 12,907 1.07 2,441,960 250,360
1940 1,237,186 13,336 1.08 2,578,314 291,758
1941 1,216,855 13,493 1.11 2,550,473 308,342
1942 1,211,391 12,726 1.05 2,452,340 362,164
1943 1,277,009 12,154 0.95 2,720,000 404,638
1944 1,238,917 13,869 1.12 3,245,624 531,052
1945 1,239,713 18,232 1.47 3,993,298 621,966
1946 1,278,856 19,742 1.54 4,445,326 714,707
1947 1,283,601 17,469 1.36 4,271,852 567,421
1948 1,285,684 17,411 1.35 4,126,358 483,520
1949 1,304,343 18,941 1.45 4,655,892 577,401
1950 1,237,741 24,997 2.02 6,287,867 778,504
1951 1,332,412 25,143 1.89 6,387,246 778,342
1952 1,289,193 32,131 2.49 8,903,611 1,176,710
1953 1,358,375 38,515 2.84 9,995,884 1,185,620
1954 1,426,148 45,439 3.19 12,733,459 1,618,548
1955 1,483,846 55,207 3.72 14,713,504 1,840,972
1956 1,578,813 67,404 4.27 18,820,065 2,414,310
1957 1,796,055 93,424 5.20 23,459,524 2,999,965
1958 1,854,146 120,761 6.51 33,293,565 4,153,250
1959 1,819,107 139,115 7.65 40,578,379 4,979,112
1960 1,897,820 34,426 1.81 31,903,845 4,937,216
1961 1,945,913 34,899 1.79 33,434,470 5,073,787
1962 1,968,128 30,436 1.55 34,201,557 5,012,750
1963 2,015,070 22,326 1.11 35,168,822 6,044,292
1964 2,033,978 21,923 1.08 37,799,304 6,276,800
1965 2,053,084 18,157 0.88 40,907,217 6,392,989
1966 2,096,704 20,864 1.00 43,413,056 7,432,376
1967 2,079,035 23,096 1.11 51,062,975 8,953,181
1968 2,079,034 24,647 1.19 53,698,028 9,217,499
1969 2,101,746 26,680 1.27 55,363,655 9,617,366
1970 2,111,617 27,235 1.29 59,707,135 10,474,949
1971 2,204,366 32,062 1.45 72,047,377 12,559,769
1972 2,216,736 32,565 1.47 69,492,783 12,312,421
1973 2,252,471 36,651 1.63 78,756,293 14,259,048
1974 2,314,254 41,714 1.80 95,003,317 16,336,256
1975 2,258,366 47,800 2.12 104,860,580 19,957,705
1976 2,282,055 49,913 2.19 117,965,303 22,676,230
1977 2,336,840 53,819 2.30 135,076,422 24,809,821
1978 2,349,361 51,159 2.18 126,095,812 24,032,595
1979 2,363,100 49,911 2.11 132,301,775 23,393,255
1980 2,389,533 28,074 1.17 105,339,413 18,841,122
Table 18.--Treasury Department Gross Tax Collections: Amount Collected
by Quarter and Fiscal Year, 1987-2005
[Money amounts are in millions of dollars]
Amount collected by type of return
Cor-
Individual poration
income income
taxes [2] taxes [3]
Quarter and fiscal year Total [1]
(1) (2) (3)
FISCAL YEAR 1987, TOTAL [4] 886,290 465,452 102,859
October 1986-December 1986 180,580 92,346 22,466
January 1987-March 1987 209,032 105,483 22,649
April 1987-June 1987 285,477 164,008 29,748
July 1987-September 1987 [4] 211,201 103,615 27,996
FISCAL YEAR 1988, TOTAL 945,614 473,667 109,683
October 1987-December 1987 200,006 97,479 24,828
January 1988-March 1988 222,784 111,215 22,006
April 1988-June 1988 298,938 160,018 35,991
July, 1988-September 1988 223,886 104,955 26,858
FISCAL YEAR 1989, TOTAL 1,024,718 515,732 117,015
October 1988-December 1988 216,503 104,522 29,551
January 1989-March 1989 238,279 114,475 20,760
April 1989-June 1989 334,878 180,947 40,825
July 1989-September 1989 235,059 115,788 25,879
FISCAL YEAR 1990, TOTAL 1,066,600 540,228 110,017
October 1989-December 1989 222,867 110,077 26,390
January 1990-March 1990 251,924 127,277 21,433
April 1990-June 1990 343,976 181,180 37,398
July 1990-September 1990 247,833 121,694 24,796
FISCAL YEAR 1991, TOTAL 1,099,746 546,877 113,599
October 1990-December 1990 242,792 118,047 29,248
January 1991-March 1991 257,078 119,891 22,974
April 1991-June 1991 338,591 181,949 35,953
July 1991-September 1991 261,284 126,990 25,423
FISCAL YEAR 1992, TOTAL 1,134,195 557,723 117,951
October 1991-December 1991 249,845 117,980 28,571
January 1992-March 1992 266,984 136,220 19,751
April 1992-June 1992 348,986 173,437 41,930
July 1992-September 1992 268,380 130,086 27,699
FISCAL YEAR 1993, TOTAL 1,190,673 585,774 131,548
October 1992-December 1992 262,404 124,812 30,324
January 1993-March 1993 285,925 154,596 21,124
April 1993-June 1993 354,070 168,977 47,920
July 1993-September 1993 288,274 137,389 32,180
FISCAL YEAR 1994, TOTAL 1,290,246 619,819 154,205
October 1993-December 1993 282,891 132,790 36,088
January 1994-March 1994 309,746 160,382 24,883
April 1994-June 1994 386,403 182,996 55,652
July 1994-September 1994 311,205 143,651 37,582
FISCAL YEAR 1995, TOTAL 1,390,048 675,779 174,422
October 1994-December 1994 301,238 138,454 40,811
January 1995-March 1995 329,624 169,977 26,137
April 1995-June 1995 432,556 214,105 65,995
July 1995-September 1995 326,630 153,243 41,479
FISCAL YEAR 1996, TOTAL 1,500,351 745,313 189,055
October 1995-December 1995 320,038 148,203 46,823
January 1996-March 1996 349,683 184,419 27,971
April 1996-June 1996 474,823 242,754 68,509
July 1996-September 1996 355,808 169,937 45,752
FISCAL YEAR 1997, TOTAL 1,637,157 825,021 204,492
October 1996-December 1996 345,447 157,767 49,612
January 1997-March 1997 379,827 197,477 31,359
April 1997-June 1997 526,490 285,884 75,093
July 1997-September 1997 385,392 183,893 48,428
FISCAL YEAR 1998, TOTAL 1,782,997 928,066 213,270
October 1997-December 1997 381,995 180,507 56,228
January 1998-March 1998 412,808 216,994 33,640
April 1998-June 1998 578,540 319,050 75,714
July 1998-September 1998 409,655 211,515 47,688
FISCAL YEAR 1999, TOTAL 1,917,643 1,002,186 216,325
October 1998-December 1998 410,884 192,843 56,474
January 1999-March 1999 444,224 239,680 33,958
April 1999-June 1999 616,626 351,720 72,904
July 1999-September 1999 445,908 217,943 52,989
FISCAL YEAR 2000, TOTAL 2,112,755 1,137,078 235,655
October 1999-December 1999 442,745 222,369 57,122
January 2000-March 2000 490,661 265,193 39,584
April 2000-June 2000 690,101 403,071 79,583
July 2000-September 2000 489,248 246,445 59,366
FISCAL YEAR 2001, TOTAL 2,144,654 1,178,210 186,732
October 2000-December 2000 466,710 228,483 64,597
January 2001-March 2001 523,566 285,417 38,239
April 2001-June 2001 709,403 425,471 64,709
July 2001- September 2001 444,976 238,839 19,187
FISCAL YEAR 2002, TOTAL 2,033,661 1,037,734 211,438
October 2001-December 2001 477,215 235,729 71,783
January 2002-March 2002 494,506 250,689 38,760
Apri1 2002-June 2002 599,650 324,735 55,496
July 2002-September 2002 462.289 226.580 45,399
FISCAL YEAR 2003, TOTAL 1,969,648 987,209 194,146
October 2002-December 2002 444,259 209,947 51,821
January 2003-March 2003 480,840 252,412 31,309
April 2003-June 2D03 596,078 310,723 67,381
July 2003-September 2003 448,471 214,128 43,636
FISCAL YEAR 2004, TOTAL 2,035,472 990,249 230,619
October 2003-December 2003 453,625 211,414 59,746
January 2004-March 2004 489,927 253,054 33,289
April 2004-June 2004 612,808 308,822 81,800
July 2004-September 2004 479,112 216,958 55,784
FISCAL YEAR 2005, TOTAL 2,286,837 1,107,501 307,095
October 2004-December 2004 492,020 224,307 74,547
January 2005-March 2005 531,435 271,686 43,355
April 2005-June 2005 713,819 367,673 103,079
July 2005-September 2005 549,564 243,835 86,114
Amount collected by type of return
Excise taxes
Internal Alcohol and
Revenue Tobacco Tax and
Quarter and fiscal year Service [1, 4] Trade Bureau [4]
(4) (5)
FISCAL YEAR 1987, TOTAL [4] 33,311 [4]
October 1986-December 1986 8,281 N/A
January 1987-March 1987 7,925 N/A
April 1987-June 1987 8,493 N/A
July 1987-September 1987 [4] 8,612 [4]
FISCAL YEAR 1988, TOTAL 25,934 10,507
October 1987-December 1987 6,475 2,911
January 1988-March 1988 5,304 2,337
April 1988-June 1988 6,550 2,763
July, 1988-September 1988 7,605 2,496
FISCAL YEAR 1989, TOTAL 25,977 11,397
October 1988-December 1988 6,657 2,985
January 1989-March 1989 6,098 2,395
April 1989-June 1989 6,899 3,401
July 1989-September 1989 6,324 2,615
FISCAL YEAR 1990, TOTAL 27,139 10,235
October 1989-December 1989 6,184 2,790
January 1990-March 1990 5,868 2,187
April 1990-June 1990 8,143 2,690
July 1990-September 1990 6,944 2,568
FISCAL YEAR 1991, TOTAL 30,452 12,895
October 1990-December 1990 6,363 2,753
January 1991-March 1991 7,107 2,919
April 1991-June 1991 7,545 3,545
July 1991-September 1991 9,436 3,678
FISCAL YEAR 1992, TOTAL 33,566 13,395
October 1991-December 1991 8,238 3,572
January 1992-March 1992 8,159 2,823
April 1992-June 1992 8,311 3,539
July 1992-September 1992 8,858 3,461
FISCAL YEAR 1993, TOTAL 34,962 13,987
October 1992-December 1992 8,388 3,581
January 1993-March 1993 8,317 3,074
April 1993-June 1993 8,739 3,776
July 1993-September 1993 9,518 3,556
FISCAL YEAR 1994, TOTAL 43,005 13,779
October 1993-December 1993 9,907 3,525
January 1994-March 1994 9,932 3,009
April 1994-June 1994 10,629 3,592
July 1994-September 1994 12,536 3,653
FISCAL YEAR 1995, TOTAL 44,981 14,317
October 1994-December 1994 11,029 3,791
January 1995-March 1995 10,791 2,982
April 1995-June 1995 11,116 3,603
July 1995-September 1995 12,045 3,941
FISCAL YEAR 1996, TOTAL 42,222 13,805
October 1995-December 1995 11,409 3,411
January 1996-March 1996 9,939 2,959
April 1996-June 1996 9,835 3,532
July 1996-September 1996 11,039 3,903
FISCAL YEAR 1997, TOTAL 44,806 13,883
October 1996-December 1996 10,052 3,261
January 1997-March 1997 10,762 3,052
April 1997-June 1997 11,600 3,524
July 1997-September 1997 12,393 4,046
FISCAL YEAR 1998, TOTAL 45,643 13,588
October 1997-December 1997 12,424 3,181
January 1998-March 1998 11,424 2,968
April 1998-June 1998 12,575 3,581
July 1998-September 1998 9,220 3,858
FISCAL YEAR 1999, TOTAL 58,586 13,490
October 1998-December 1998 18,017 3,216
January 1999-March 1999 12,179 2,915
April 1999-June 1999 13,366 3,457
July 1999-September 1999 15,023 3,903
FISCAL YEAR 2000, TOTAL 54,811 15,838
October 1999-December 1999 12,611 3,523
January 2000-March 2000 13,107 3,540
April 2000-June 2000 13,608 4,217
July 2000-September 2000 15,484 4,558
FISCAL YEAR 2001, TOTAL 52,419 15,822
October 2000-December 2000 12,574 3,782
January 2001-March 2001 13,436 3,472
April 2001-June 2001 12,369 4,137
July 2001- September 2001 14,040 4,531
FISCAL YEAR 2002, TOTAL 52,137 17,034
October 2001-December 2001 8,070 3,756
January 2002-March 2002 15,632 3,957
Apri1 2002-June 2002 13,486 4,480
July 2002-September 2002 14,949 4,841
FISCAL YEAR 2003, TOTAL 52,771 16,719
October 2002-December 2002 12,461 3,791
January 2003-March 2003 12,017 3,808
April 2003-June 2D03 12,821 4,336
July 2003-September 2003 15,473 4,783
FISCAL YEAR 2004, TOTAL 54,807 16,970
October 2003-December 2003 12,613 3,957
January 2004-March 2004 13,018 3,745
April 2004-June 2004 13,554 4,481
July 2004-September 2004 15,623 4,786
FISCAL YEAR 2005, TOTAL 57,252 17,942
October 2004-December 2004 12,692 4,107
January 2005-March 2005 13,593 3,706
April 2005-June 2005 14,282 4,404
July 2005-September 2005 16,685 5,725
Amount collected by type of return
Employment Estate and
Quarter and fiscal year taxes [5] gift taxes
(6) (7)
FISCAL YEAR 1987, TOTAL [4] 277,000 7,668
October 1986-December 1986 55,615 1,872
January 1987-March 1987 71,156 1,819
April 1987-June 1987 81,139 2,089
July 1987-September 1987 [4] 69,090 1,888
FISCAL YEAR 1988, TOTAL 318,039 7,784
October 1987-December 1987 66,500 1,813
January 1988-March 1988 80,161 1,761
April 1988-June 1988 91,426 2,190
July, 1988-September 1988 79,952 2,020
FISCAL YEAR 1989, TOTAL 345,626 8,973
October 1988-December 1988 70,632 2,156
January 1989-March 1989 92,587 1,964
April 1989-June 1989 100,077 2,729
July 1989-September 1989 82,329 2,124
FISCAL YEAR 1990, TOTAL 367,219 11,762
October 1989-December 1989 74,982 2,444
January 1990-March 1990 92,868 2,291
April 1990-June 1990 110,281 4,284
July 1990-September 1990 89,088 2,743
FISCAL YEAR 1991, TOTAL 384,451 11,473
October 1990-December 1990 83,646 2,735
January 1991-March 1991 101,569 2,618
April 1991-June 1991 106,426 3,173
July 1991-September 1991 92,810 2,947
FISCAL YEAR 1992, TOTAL 400,081 11,479
October 1991-December 1991 88,749 2,735
January 1992-March 1992 97,425 2,606
April 1992-June 1992 118,503 3,266
July 1992-September 1992 95,404 2,872
FISCAL YEAR 1993, TOTAL 411,511 12,891
October 1992-December 1992 92,284 3,015
January 1993-March 1993 96,042 2,772
April 1993-June 1993 120,767 3,891
July 1993-September 1993 102,418 3,213
FISCAL YEAR 1994, TOTAL 443,831 15,607
October 1993-December 1993 97,012 3,569
January 1994-March 1994 108,037 3,503
April 1994-June 1994 128,665 4,869
July 1994-September 1994 110,117 3,666
FISCAL YEAR 1995, TOTAL 465,405 15,144
October 1994-December 1994 103,537 3,616
January 1995-March 1995 116,503 3,234
April 1995-June 1995 133,357 4,380
July 1995-September 1995 112,008 3,914
FISCAL YEAR 1996, TOTAL 492,365 17,592
October 1995-December 1995 106,200 3,992
January 1996-March 1996 120,783 3,612
April 1996-June 1996 144,825 5,368
July 1996-September 1996 120,557 4,620
FISCAL YEAR 1997, TOTAL 528,597 20,356
October 1996-December 1996 120,284 4,471
January 1997-March 1997 132,838 4,339
April 1997-June 1997 144,048 6,341
July 1997-September 1997 131,426 5,206
FISCAL YEAR 1998, TOTAL 557,799 24,631
October 1997-December 1997 124,315 5,340
January 1998-March 1998 142,512 5,270
April 1998-June 1998 159,632 7,988
July 1998-September 1998 131,341 6,033
FISCAL YEAR 1999, TOTAL 598,670 28,386
October 1998-December 1998 133,695 6,639
January 1999-March 1999 149,408 6,084
April 1999-June 1999 166,086 9,093
July 1999-September 1999 149,480 6,570
FISCAL YEAR 2000, TOTAL 639,652 29,722
October 1999-December 1999 139,310 7,810
January 2000-March 2000 162,816 6,421
April 2000-June 2000 180,645 8,977
July 2000-September 2000 156,881 6,514
FISCAL YEAR 2001, TOTAL 682,223 29,248
October 2000-December 2000 150,175 7,099
January 2001-March 2001 176,339 6,663
April 2001-June 2001 193,561 9,156
July 2001- September 2001 162,148 6,331
FISCAL YEAR 2002, TOTAL 688,077 27,242
October 2001-December 2001 151,079 6,798
January 2002-March 2002 178,982 6,486
Apri1 2002-June 2002 194,045 7,408
July 2002-September 2002 163,971 6,549
FISCAL YEAR 2003, TOTAL 695,976 22,827
October 2002-December 2002 160,448 5,792
January 2003-March 2003 175,609 5,684
April 2003-June 2D03 194,902 5,916
July 2003-September 2003 165,016 5,435
FISCAL YEAR 2004, TOTAL 717,247 25,579
October 2003-December 2003 159,894 6,000
January 2004-March 2004 180,871 5,950
April 2004-June 2004 197,486 6,665
July 2004-September 2004 178,996 6,965
FISCAL YEAR 2005, TOTAL 771,442 25,606
October 2004-December 2004 170,425 5,942
January 2005-March 2005 192,825 6,270
April 2005-June 2005 217,592 6,789
July 2005-September 2005 190,600 6,604
Table 19.--Internal Revenue Tax Refunds: Amount Refunded by Quarter ad
Fiscal Year, 1987-2005
[Money amounts are in millions of dollars]
Individual Corporation
income taxes income taxes
Total [1] [2] [2]
(1) (2) (3)
FISCAL YEAR 1987, TOTAL 96,969 73,583 19,891
October 1986-December 1986 8,668 3,406 4,789
January 1987-March 1987 28,422 22,198 5,296
April 1987-June 1987 50,063 42,858 5,948
July 1987-September 1987 9,816 5,121 3,858
FISCAL YEAR 1988, TOTAL 94,480 74,399 16,477
October 1987-December 1987 7,701 3,437 3,727
January 1988-March 1988 27,798 21,744 5,248
April 1988-June 1988 49,202 43,769 3,848
July 1988-September 1988 9,776 5,449 3,654
FISCAL YEAR 1989, TOTAL 93,613 73,597 14,921
October 1988-December 1988 8,380 3,362 4,461
January 1989-March 1989 32,041 26,759 4,462
April 1989-June 1989 43,538 38,895 3,849
July 1989-September 1989 9,654 4,581 2,149
FISCAL YEAR 1990, TOTAL 99,656 76,065 18,324
October 1989-December 1989 8,487 3,094 4,605
January 1990-March 1990 37,121 31,367 4,922
April 1990-June 1990 43,308 36,952 4,209
July 1990-September 1990 10,740 4,652 4,588
FISCAL YEAR 1991, TOTAL 104,380 82,877 17,440
October 1990-December 1990 8,284 3,367 4,148
January 1991-March 1991 38,020 32,811 4,286
April 1991-June 1991 47,962 41,638 4,748
July 1991-September 1991 10,114 5,061 4,258
FISCAL YEAR 1992, TOTAL 113,108 88,624 19,688
October 1991-December 1991 10,072 3,607 5,639
January 1992-March 1992 44,657 38,183 5,750
April 1992-June 1992 47,817 42,231 4,596
July 1992-September 1992 10,562 4,603 3,703
FISCAL YEAR 1993, TOTAL 93,580 74,234 16,035
October 1992-December 1992 7,891 3,081 4,190
January 1993-March 1993 37,213 31,503 4,971
April 1993-June 1993 39,325 35,353 3,195
July 1993-September 1993 9,151 4,297 3,679
FISCAL YEAR 1994, TOTAL 96,980 75,935 16,251
October 1993-December 1993 7,329 2,322 4,176
January 1994-March 1994 34,614 27,859 5,800
April 1994-June 1994 43,804 40,876 2,109
July 1994-September 1994 11,233 4,878 4,165
FISCAL YEAR 1995, TOTAL 108,035 84,056 19,350
October 1994-December 1994 9,086 3,440 4,909
January 1995-March 1995 35,791 27,642 6,370
April 1995-June 1995 53,388 47,433 4,904
July 1995-September 1995 9,770 5,541 3,167
FISCAL YEAR 1996, TOTAL, 132,710 107,361 19,201
October 1995-December 1995 11,149 4,133 5,391
January 1996-March 1996 48,625 41,633 6,103
April 1996-June 1996 61,612 56,319 4,363
July 1996-September 1996 11,324 5,276 3,344
FISCAL YEAR 1997, TOTAL 142,599 113,083 24,046
October 1996-December 1996 13,306 4,460 8,082
January 1997-March 1997 58,345 51,442 5,771
April 1997-June 1997 57,421 51,980 4,399
July 1997-September 1997 13,525 5,201 5,794
FISCAL YEAR 1998, TOTAL 153,828 119,499 27,560
October 1997-December 1997 10,680 4,369 5,496
January 1998-March 1998 67 56,124 9,326
April 1998-June 1998 59,172 52,613 5,506
July 1998-September 1998 17,460 6,393 7,232
FISCAL YEAR 1999, TOTAL: 185,282 146,406 34,062
October 1998-December 1998 15,684 5,010 9,885
January 1999-March 1999 77,493 65,467 10,648
April 1999-June 1999 76,729 68,418 7,139
July 1999-September 1999 15,376 7,511 6,390
FISCAL YEAR 2000, TOTAL 195,751 157,837 30,382
October 1999-December 1999 16,453 6,590 8,844
January 2000-March 2000 94,728 84,290 8,933
April 2000-June 2000 67,353 59,386 6,625
July 2000-September 2000 17,217 7,571 5,980
FISCAL YEAR 2001, TOTAL 252,787 205,690 37,941
October 2000-December 2000 17,859 6,685 10,148
January 2001-March 2001 102,741 87,193 13,984
April 2001-June 2001 75,813 66,964 7,409
July 2001-September 2001 56,374 44,848 6,400
FISCAL YEAR 2002, TOTAL 257,644 183,891 66,758
October 2001-December 2001 26,567 8,665 16,659
January 2002-March 2002 94,761 76,571 16,658
April 2002-June 2002 107,211 87,192 18,498
July 2002-September 2002 29,105 11,463 14,942
FISCAL YEAR 2003, TOTAL 296,064 223,317 65,332
October 2002-December 2002 32,964 11,292 20,580
January 2003-March 2003 126,113 105,124 19,587
April 2003-June 2003 98,530 81,958 14,958
July 2003-September 2003 38,457 24,943 10,207
FISCAL YEAR 2004, TOTAL 270,893 218,667 45,850
October 2003-December 2003 30,851 10,930 18,913
January 2004-March 2004 127,181 116,146 9,528
April 2004-June 2004 92,443 81,049 10,062
July 2004-September 2004 20,418 10,542 7,347
FISCAL YEAR 2005, TOTAL 255,439 212,966 34,332
October 2004-December 2004 24,050 10,242 12,911
January 2005-March 2005 126,559 116,060 8,530
April 2005-June 2005 83,244 76,170 5,578
July 2005-September 2005 21,586 10,494 7,313
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 288 321 67
FISCAL YEAR 1989, TOTAL 2,054 2,771 269
October 1988-December 1988 118 359 80
January 1989-March 1989 182 570 67
April 1989-June 1989 350 381 63
July 1989-September 1989 1,404 1,461 59
FISCAL YEAR 1990, TOTAL 2,261 2,677 329
October 1989-December 1989 300 409 79
January 1990-March 1990 342 423 67
April 1990-June 1990 549 1,492 106
July 1990-September 1990 1,070 353 77
FISCAL YEAR 1991, TOTAL 1,188 2,471 404
October 1990-December 1990 344 323 102
January 1991-March 1991 293 538 92
April 1991-June 1991 226 1,249 101
July 1991-September 1991 325 361 109
FISCAL YEAR 1992, TOTAL 1,997 2,398 401
October 1991-December 1991 379 346 101
January 1992-March 1992 201 430 93
April 1992-June 1992 476 399 115
July 1992-September 1992 941 1,223 92
FISCAL YEAR 1993, TOTAL 958 1,969 384
October 1992-December 1992 208 324 88
January 1993-March 1993 239 396 104
April 1993-June 1993 290 397 90
July 1993-September 1993 221 852 102
FISCAL YEAR 1994, TOTAL 1,877 2,477 441
October 1993-December 1993 394 324 113
January 1994-March 1994 403 445 107
April 1994-June 1994 333 393 93
July 1994-September 1994 747 1,315 128
FISCAL YEAR 1995, TOTAL 2,223 1,972 434
October 1994-December 1994 319 304 114
January 1995-March 1995 926 753 101
April 1995-June 1995 500 443 108
July 1995-September 1995 478 472 111
FISCAL YEAR 1996, TOTAL, 2,075 3,584 489
October 1995-December 1995 361 1,152 112
January 1996-March 1996 239 538 112
April 1996-June 1996 355 454 121
July 1996-September 1996 1,120 1,440 144
FISCAL YEAR 1997, TOTAL 1,790 3,104 576
October 1996-December 1996 155 433 176
January 1997-March 1997 493 552 87
April 1997-June 1997 375 522 146
July 1997-September 1997 767 1,596 167
FISCAL YEAR 1998, TOTAL 1,600 4,562 609
October 1997-December 1997 165 499 151
January 1998-March 1998 266 670 130
April 1998-June 1998 188 683 182
July 1998-September 1998 981 2,708 146
FISCAL YEAR 1999, TOTAL: 1,690 2,470 654
October 1998-December 1998 143 455 191
January 1999-March 1999 508 741 129
April 1999-June 1999 369 646 157
July 1999-September 1999 670 628 177
FISCAL YEAR 2000, TOTAL 1,802 4,957 773
October 1999-December 1999 176 613 230
January 2000-March 2000 539 791 175
April 2000-June 2000 388 773 181
July 2000-September 2000 699 2,780 187
FISCAL YEAR 2001, TOTAL 1,948 6,283 925
October 2000-December 2000 232 549 245
January 2001-March 2001 468 897 199
April 2001-June 2001 465 789 186
July 2001-September 2001 783 4,048 295
FISCAL YEAR 2002, TOTAL 2,248 3,944 803
October 2001-December 2001 321 700 222
January 2002-March 2002 545 821 166
April 2002-June 2002 625 668 228
July 2002-September 2002 758 1,754 188
FISCAL YEAR 2003, TOTAL 2,026 4,445 944
October 2002-December 2002 215 609 268
January 2003-March 2003 526 685 191
April 2003-June 2003 607 789 217
July 2003-September 2003 677 2,362 268
FISCAL YEAR 2004, TOTAL 1,955 3,638 783
October 2003-December 2003 220 562 226
January 2004-March 2004 580 755 172
April 2004-June 2004 499 646 188
July 2004-September 2004 656 1,675 198
FISCAL YEAR 2005, TOTAL 2,132 5,126 883
October 2004-December 2004 184 483 229
January 2005-March 2005 576 1,185 207
April 2005-June 2005 597 700 200
July 2005-September 2005 774 2,758 246
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, 1987-2004 [1]
[Money amounts are in thousands of dollars]
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1987
(1) (2)
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 1085 282
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1988
(3) (4)
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 9853 6951
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1989
(5) (6)
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 7392 4,330
Number of Refund offset
offsets [2] amount [3]
1990
(7) (8)
Total 1,402,111 804,906
Department of Health and Human Services
[4] 831,966 483,474
Child support (TANF) [5] 651,893 365,613
Child support (non-TANF) [6] 179,611 117,249
Program support center [7] 462 612
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 50,004 23,265
Department of Education 432,139 257,392
Small Business Administration 3,403 2,307
Department of Housing and Urban
Development 10,850 8,076
Department of Agriculture 7,548 6,056
Food and Consumer Service N/A N/A
Department of Defense [8] 57,952 19,777
All other 8,249 4,559
Number of Refund offset
offsets [2] amount [3]
1991
(9) (10)
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
Number of Refund offset
offsets [2] amount [3]
1992
(11) (12)
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
Number of Refund offset
offsets [2] amount [3]
1993
(13) (14)
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
Number of Refund offset
offsets [2] amount [3]
1994
(15) (16)
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
Number of Refund offset
offsets [2] amount [3]
1995
(17) (18)
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
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