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Statistics of Income Bulletin, Spring, 2005
Table 3.--Number of Individual Income Tax Returns, Income,
Exemptions and Deductions, Tax, and Average Tax, by Size of
Adjusted Gross Income, Tax Years 2001-2003
[All figures are estimates based on samples--money amounts are in
thousands of dollars except as indicated]
Number of returns
Size of adjusted
gross income 2001 2002
(1) (2)
Total 130,255,237 130,076,443
No adjusted gross income [1,2] 1,438,187 1,752,457
$1 under $1,000 [2] 1,837,978 1,812,110
$1,000 under $3,000 [2] 5,370,910 4,832,988
$3,000 under $5,000 [2] 5,383,155 5,163,776
$5,000 under $7,000 4,954,876 5,019,326
$7,000 under $9,000 4,975,444 4,977,282
$9,000 under $11,000 4,903,020 5,061,799
$11,000 under $13,000 4,666,912 4,748,173
$13,000 under $15,000 4,757,038 4,808,347
$15,000 under $17,000 4,655,768 4,632,156
$17,000 under $19,000 4,688,595 4,508,626
$19,000 under $22,000 6,379,736 6,522,571
$22,000 under $25,000 5,724,238 5,650,213
$25,000 under $30,000 8,563,035 8,574,575
$30,000 under $40,000 13,843,639 13,980,104
$40,000 under $50,000 10,612,617 10,550,457
$50,000 under $75,000 17,559,778 17,396,916
$75,000 under $100,000 8,903,894 9,247,839
$100,000 under $200,000 8,469,199 8,422,603
$200,000 under $500,000 2,018,372 1,908,466
$500,000 under $1,000,000 355,617 336,684
$1,000,000 under $1,500,000 85,479 78,121
$1,500,000 under $2,000,000 36,491 31,316
$2,000,000 under $5,000,000 52,157 44,205
$5,000,000 under $10,000,000 12,266 10,026
$10,000,000 or more 6,836 5,309
Number of Adjusted gross
returns income or deficit
Size of adjusted
gross income 2003 (p) 2001
(3) (4)
Total 130,571,319 6,170,603,942
No adjusted gross income [1,2] 1,759,110 -70,431,606
$1 under $1,000 [2] 1,665,403 1,055,221
$1,000 under $3,000 [2] 4,885,212 10,773,315
$3,000 under $5,000 [2] 5,084,627 21,469,839
$5,000 under $7,000 5,073,858 29,752,585
$7,000 under $9,000 5,119,316 39,738,309
$9,000 under $11,000 4,994,352 49,014,583
$11,000 under $13,000 4,655,865 56,048,919
$13,000 under $15,000 4,747,596 66,611,416
$15,000 under $17,000 4,673,255 74,393,134
$17,000 under $19,000 4,457,124 84,303,762
$19,000 under $22,000 6,334,996 130,782,945
$22,000 under $25,000 5,723,068 134,364,721
$25,000 under $30,000 8,550,537 235,155,806
$30,000 under $40,000 13,980,972 480,541,398
$40,000 under $50,000 10,488,420 475,360,387
$50,000 under $75,000 17,352,692 1,074,476,035
$75,000 under $100,000 9,582,718 764,115,039
$100,000 under $200,000 8,901,359 1,114,318,617
$200,000 under $500,000 2,002,600 578,592,628
$500,000 under $1,000,000 355,554 240,863,950
$1,000,000 under $1,500,000 82,433 103,192,473
$1,500,000 under $2,000,000 34,038 62,634,095
$2,000,000 under $5,000,000 48,856 154,967,884
$5,000,000 under $10,000,000 11,302 83,519,500
$10,000,000 or more 6,061 174,988,989
Adjusted gross income or
deficit
Size of adjusted
gross income 2002 2003 (p)
(5) (6)
Total 6,033,585,532 6,212,974,067
No adjusted gross income [1,2] -80,192,750 -63,308,110
$1 under $1,000 [2] 1,028,189 932,942
$1,000 under $3,000 [2] 9,835,110 9,739,562
$3,000 under $5,000 [2] 20,664,036 20,309,563
$5,000 under $7,000 30,092,034 30,354,093
$7,000 under $9,000 39,783,173 40,873,047
$9,000 under $11,000 50,702,341 50,046,811
$11,000 under $13,000 56,974,191 55,769,269
$13,000 under $15,000 67,289,532 66,510,171
$15,000 under $17,000 74,014,744 74,698,747
$17,000 under $19,000 81,156,450 80,204,470
$19,000 under $22,000 133,706,690 129,748,224
$22,000 under $25,000 132,575,256 134,379,682
$25,000 under $30,000 234,951,863 234,803,301
$30,000 under $40,000 485,696,239 485,560,267
$40,000 under $50,000 472,821,957 469,120,945
$50,000 under $75,000 1,066,616,794 1,064,837,216
$75,000 under $100,000 794,489,072 824,464,925
$100,000 under $200,000 1,109,689,065 1,174,675,124
$200,000 under $500,000 548,814,753 578,017,378
$500,000 under $1,000,000 227,044,247 240,607,376
$1,000,000 under $1,500,000 94,072,610 99,750,994
$1,500,000 under $2,000,000 53,782,124 58,495,126
$2,000,000 under $5,000,000 130,305,117 143,406,926
$5,000,000 under $10,000,000 68,251,296 77,418,306
$10,000,000 or more 129,421,398 131,557,712
Personal exemptions and total
deductions
Size of adjusted
gross income 2001 2002
(7) (8)
Total 2,093,990,841 2,151,555,282
No adjusted gross income [1,2] 7,109,989 8,370,181
$1 under $1,000 [2] 8,351,543 8,855,810
$1,000 under $3,000 [2] 27,951,839 28,389,468
$3,000 under $5,000 [2] 40,080,189 39,960,916
$5,000 under $7,000 42,742,160 45,600,646
$7,000 under $9,000 48,603,257 50,502,811
$9,000 under $11,000 52,224,587 56,969,639
$11,000 under $13,000 51,532,471 54,002,395
$13,000 under $15,000 53,492,523 57,353,476
$15,000 under $17,000 53,971,666 55,605,184
$17,000 under $19,000 56,218,518 56,509,518
$19,000 under $22,000 77,817,748 83,630,471
$22,000 under $25,000 71,723,065 74,641,180
$25,000 under $30,000 109,869,726 115,640,897
$30,000 under $40,000 193,830,419 203,827,001
$40,000 under $50,000 171,668,365 176,949,588
$50,000 under $75,000 343,601,152 350,940,396
$75,000 under $100,000 217,971,128 233,730,324
$100,000 under $200,000 271,710,613 277,447,089
$200,000 under $500,000 96,875,261 91,780,608
$500,000 under $1,000,000 29,953,997 28,020,122
$1,000,000 under $1,500,000 11,936,828 10,634,396
$1,500,000 under $2,000,000 7,028,843 5,776,814
$2,000,000 under $5,000,000 16,780,880 13,542,781
$5,000,000 under $10,000,000 9,200,677 7,027,686
$10,000,000 or more 21,743,397 15,845,882
Personal
exemptions
and total Taxable income
deductions (3)
Size of adjusted
gross income 2003 (p) 2001
(9) (10)
Total 2,222,367,215 4,268,506,425
No adjusted gross income [1,2] 8,429,178 --
$1 under $1,000 [2] 9,608,807 13,321
$1,000 under $3,000 [2] 30,557,201 566,382
$3,000 under $5,000 [2] 41,822,831 697,584
$5,000 under $7,000 47,790,495 2,395,647
$7,000 under $9,000 53,737,194 4,430,092
$9,000 under $11,000 56,773,999 7,951,737
$11,000 under $13,000 55,152,796 12,131,861
$13,000 under $15,000 57,755,638 17,764,670
$15,000 under $17,000 59,309,718 23,392,154
$17,000 under $19,000 58,599,386 30,149,938
$19,000 under $22,000 84,845,210 55,009,880
$22,000 under $25,000 78,585,840 63,955,539
$25,000 under $30,000 122,649,893 126,824,811
$30,000 under $40,000 213,502,977 288,448,814
$40,000 under $50,000 182,365,776 305,197,261
$50,000 under $75,000 357,772,776 731,935,622
$75,000 under $100,000 244,834,645 546,501,718
$100,000 under $200,000 294,561,946 843,411,444
$200,000 under $500,000 92,169,120 482,712,954
$500,000 under $1,000,000 26,723,378 211,318,031
$1,000,000 under $1,500,000 9,463,930 91,492,389
$1,500,000 under $2,000,000 5,349,638 55,760,182
$2,000,000 under $5,000,000 12,009,194 138,523,230
$5,000,000 under $10,000,000 6,390,865 74,551,405
$10,000,000 or more 11,604,783 153,369,759
Taxable income (3)
Size of adjusted
gross income 2002 2003 (p)
(11) (12)
Total 4,096,127,651 4,202,698,688
No adjusted gross income [1,2] -- --
$1 under $1,000 [2] 9,896 8,558
$1,000 under $3,000 [2] 353,201 262,740
$3,000 under $5,000 [2] 395,581 315,141
$5,000 under $7,000 2,025,806 1,886,976
$7,000 under $9,000 3,745,836 3,577,143
$9,000 under $11,000 7,217,563 7,314,623
$11,000 under $13,000 11,611,674 10,855,525
$13,000 under $15,000 16,184,372 16,245,741
$15,000 under $17,000 21,888,062 20,210,221
$17,000 under $19,000 27,351,521 25,183,938
$19,000 under $22,000 52,623,811 47,985,721
$22,000 under $25,000 59,627,203 57,992,968
$25,000 under $30,000 121,068,620 114,359,185
$30,000 under $40,000 284,041,793 274,281,796
$40,000 under $50,000 296,662,439 287,655,366
$50,000 under $75,000 716,811,409 707,741,748
$75,000 under $100,000 561,237,747 579,972,217
$100,000 under $200,000 832,980,233 880,791,014
$200,000 under $500,000 457,567,015 486,164,694
$500,000 under $1,000,000 199,225,455 213,984,702
$1,000,000 under $1,500,000 83,569,923 90,310,642
$1,500,000 under $2,000,000 48,059,469 53,192,659
$2,000,000 under $5,000,000 116,903,427 131,421,689
$5,000,000 under $10,000,000 61,268,835 71,029,181
$10,000,000 or more 113,696,760 119,954,498
Total income tax
Size of adjusted
gross income 2001 2002
(13) (14)
Total 887,973,968 796,986,268
No adjusted gross income [1,2] 92,152 124,380
$1 under $1,000 [2] 1,276 898
$1,000 under $3,000 [2] 74,603 39,664
$3,000 under $5,000 [2] 83,183 43,481
$5,000 under $7,000 251,677 215,288
$7,000 under $9,000 445,506 352,620
$9,000 under $11,000 845,943 642,801
$11,000 under $13,000 1,400,684 1,090,930
$13,000 under $15,000 2,057,126 1,470,430
$15,000 under $17,000 2,699,816 2,085,024
$17,000 under $19,000 3,431,541 2,633,409
$19,000 under $22,000 6,223,990 4,944,001
$22,000 under $25,000 7,335,315 5,648,796
$25,000 under $30,000 15,551,507 12,329,287
$30,000 under $40,000 38,460,994 32,654,711
$40,000 under $50,000 44,464,949 38,114,016
$50,000 under $75,000 114,051,713 101,820,331
$75,000 under $100,000 98,746,758 93,655,145
$100,000 under $200,000 185,263,807 175,140,747
$200,000 under $500,000 134,590,608 124,764,596
$500,000 under $1,000,000 67,781,194 63,370,780
$1,000,000 under $1,500,000 30,259,886 27,479,397
$1,500,000 under $2,000,000 18,477,684 15,890,811
$2,000,000 under $5,000,000 45,841,881 38,692,291
$5,000,000 under $10,000,000 24,207,787 20,044,370
$10,000,000 or more 45,332,386 33,738,065
Percentage of returns
showing no total
Total income income tax
tax
Size of adjusted 2003
gross income 2003 (p) 2001 2002 (p)
(15) (16) (17) (18)
Total 750,024,250 27.2 30.1 31.8
No adjusted gross income [1,2] 39,363 99.6 99.7 99.8
$1 under $1,000 [2] 16,549 93.5 95.4 95.7
$1,000 under $3,000 [2] 24,154 87.4 91.2 92.9
$3,000 under $5,000 [2] 28,448 85.5 89.9 92.1
$5,000 under $7,000 189,314 69.0 70.4 72.0
$7,000 under $9,000 333,830 60.2 68.3 70.5
$9,000 under $11,000 629,825 46.6 51.0 49.9
$11,000 under $13,000 964,590 46.4 47.8 49.8
$13,000 under $15,000 1,418,894 42.8 49.9 48.5
$15,000 under $17,000 1,787,256 37.6 39.7 47.7
$17,000 under $19,000 2,234,811 36.3 38.4 43.1
$19,000 under $22,000 4,368,910 33.4 58.8 39.9
$22,000 under $25,000 5,308,833 26.8 35.4 36.4
$25,000 under $30,000 11,028,264 17.6 23.8 28.7
$30,000 under $40,000 29,767,654 7.2 10.9 15.1
$40,000 under $50,000 34,662,092 2.9 4.9 7.5
$50,000 under $75,000 94,174,874 1.0 1.3 1.9
$75,000 under $100,000 84,465,199 0.3 0.4 0.6
$100,000 under $200,000 164,508,868 0.1 0.2 0.1
$200,000 under $500,000 121,662,898 0.1 0.1 0.1
$500,000 under $1,000,000 60,548,583 0.2 0.1 0.1
$1,000,000 under $1,500,000 26,201,037 0.2 0.2 0.1
$1,500,000 under $2,000,000 15,588,579 0.2 0.2 0.1
$2,000,000 under $5,000,000 38,111,840 0.2 0.1 0.1
$5,000,000 under $10,000,000 20,279,524 0.3 0.2 --
$10,000,000 or more 31,680,060 0.2 0.2 --
Average tax (whole dollars)
Size of adjusted
gross income 2001 2002 2003 (p)
(19) (20) (21)
Total 9,370 8,762 8,417
No adjusted gross income [1,2] 17,469 26,274 12,172
$1 under $1,000 [2] 11 11 233
$1,000 under $3,000 [2] 111 94 70
$3,000 under $5,000 [2] 106 84 71
$5,000 under $7,000 164 145 133
$7,000 under $9,000 225 224 221
$9,000 under $11,000 323 259 252
$11,000 under $13,000 560 441 413
$13,000 under $15,000 756 611 581
$15,000 under $17,000 929 747 732
$17,000 under $19,000 1,149 948 881
$19,000 under $22,000 1,464 1,214 1,148
$22,000 under $25,000 1,751 1,548 1,458
$25,000 under $30,000 2,205 1,886 1,809
$30,000 under $40,000 2,994 2,622 2,508
$40,000 under $50,000 4,314 3,800 3,572
$50,000 under $75,000 6,558 5,931 5,532
$75,000 under $100,000 11,124 10,169 8,864
$100,000 under $200,000 21,896 20,831 18,507
$200,000 under $500,000 66,764 65,452 60,815
$500,000 under $1,000,000 190,893 188,463 170,448
$1,000,000 under $1,500,000 354,659 352,318 318,225
$1,500,000 under $2,000,000 507,211 508,213 458,312
$2,000,000 under $5,000,000 880,863 876,541 780,516
$5,000,000 under $10,000,000 1,978,569 2,003,435 1,795,125
$10,000,000 or more 6,642,108 6,370,481 5,227,733
Tax as percentage of AGI
Size of adjusted
gross income 2001 2002 2003 (p)
(22) (23) (24)
Total 15.2 14.1 13.1
No adjusted gross income [1,2] (4) (4) (4)
$1 under $1,000 [2] 1.2 1.2 27.3
$1,000 under $3,000 [2] 5.9 4.8 3.9
$3,000 under $5,000 [2] 2.5 1.9 1.6
$5,000 under $7,000 2.8 2.4 2.3
$7,000 under $9,000 2.8 2.7 2.7
$9,000 under $11,000 3.2 2.6 2.5
$11,000 under $13,000 4.7 3.7 3.4
$13,000 under $15,000 5.4 4.4 4.1
$15,000 under $17,000 5.8 4.7 4.6
$17,000 under $19,000 6.4 5.3 4.9
$19,000 under $22,000 7.1 5.9 5.6
$22,000 under $25,000 7.4 6.6 6.2
$25,000 under $30,000 8.0 6.9 6.6
$30,000 under $40,000 8.6 7.5 7.2
$40,000 under $50,000 9.6 8.5 8.0
$50,000 under $75,000 10.7 9.7 9.0
$75,000 under $100,000 13.0 11.8 10.3
$100,000 under $200,000 16.6 15.8 14.0
$200,000 under $500,000 23.3 22.8 21.1
$500,000 under $1,000,000 28.1 27.9 25.2
$1,000,000 under $1,500,000 29.3 29.3 26.3
$1,500,000 under $2,000,000 29.5 29.6 26.7
$2,000,000 under $5,000,000 29.6 29.7 26.6
$5,000,000 under $10,000,000 29.0 29.4 26.2
$10,000,000 or more 27.4 26.1 24.1
See notes at end of this section.
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 1,669.9 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 8,878.9 9,161.8
Less: Portion of personal income
not included in AGI 2,971.3 3,240.2 n.a.
Nontaxable transfer payments 962.0 1,123.0 n.a.
Employer contributions to
employee pension and
insurance funds 609.9 729.6 n.a.
Imputed income [2] 265.8 316.8 n.a.
Investment income of life
insurance carriers and
pension plans 497.3 407.1 n.a.
Investment income received by
nonprofit institutions or
retained by fiduciaries 75.6 65.6 n.a.
Net differences in accounting
treatment (NIPA vs. IRS) 159.4 153.2 n.a.
Other excluded or tax-exempt
income 401.4 444.8 n.a.
Plus: Portion of AGI not included
in personal income 1,667.1 1,356.0 n.a.
Personal contributions for
social insurance 359.2 384.7 396.7
Net gain from the sale of
assets 645.4 236.4 n.a.
Taxable pensions 414.2 465.6 n.a.
Small business corporation
income 128.2 153.3 n.a.
Other types of income 120.0 116.0 n.a.
Equals: BEA-derived adjusted gross
income 7,125.4 6,994.6 n.a.
Adjusted gross income, IRS 6,365.4 6,033.6 6,213.0 (p)
Adjusted gross income (AGI) gap
[3] 760.1 961.1 n.a.
AGI gap as a percentage of
BEA-derived AGI 10.7 13.7 n.a.
AGI of IRS as a percentage of
BEA-derived AGI 89.3 86.3 n.a.
See notes at end of this section.
Table 5.--Personal Income and Total Adjusted Gross Income Based on
Individual Income Tax Returns per National Income and Product Accounts
(NIPA), Tax Years 1950-2002
[All figures are estimates--money amounts are in billions of dollars]
Difference
Personal Total adjusted
income gross income Percentage of
Tax (per NIPA) (AGI) (per personal
year [1,2] NIPA) [1,2,3] Amount [2,3] income [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 6,994.6 1,884.3 21.2
See notes at end of this section.
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 1950-2002
[All figures are estimates--money amounts are in billions of dollars]
Adjusted gross income (AGI)
Difference
Reported
on tax Percentage
Total returns of total
(per NIPA) [2] (per SOI) Amount [3] (per NIPA) [3]
Tax year (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 6,994.6 6,033.6 961.0 13.7
See notes at end of this section.
Table 7.--Standard, Itemized, and Total Deductions Reported on
Individual Income Tax Returns, Tax Years 1950-2003
[All figures are estimates based on samples--number of returns is in
millions; money amounts are in billions of dollars]
Total deductions
As a percentage
Tax Total number of adjusted gross
year of returns Amount [1] income (AGI) [2]
(1) (2) (3)
1950 53.1 21.9 12.2
1951 55.4 25.2 12.5
1952 56.5 27.3 12.7
1953 57.8 29.8 13.0
1954 56.7 30.7 13.4
1955 58.3 33.6 13.5
1956 59.2 36.4 13.6
1957 59.8 39.5 14.1
1958 59.1 40.7 14.5
1959 60.3 45.4 14.9
1960 61.0 48.4 15.3
1961 61.5 51.3 15.6
1962 62.7 54.8 15.7
1963 63.9 59.2 16.1
1964 65.4 67.0 16.9
1965 67.6 71.4 16.6
1966 70.2 76.4 16.3
1967 71.7 81.7 16.2
1968 73.7 91.3 16.5
1969 75.8 101.8 16.9
1970 74.3 120.5 19.1
1971 74.6 139.9 20.8
1972 77.6 166.4 22.3
1973 80.7 180.6 21.8
1974 83.3 195.5 21.6
1975 82.2 233.2 24.6
1976 84.7 247.6 23.5
1977 86.6 276.2 23.8
1978 89.8 304.3 23.4
1979 92.7 333.0 22.7
1980 93.9 364.0 22.6
1981 95.4 401.2 22.6
1982 95.3 425.2 23.0
1983 96.3 448.7 23.1
1984 99.4 499.6 23.3
1985 101.7 554.7 24.1
1986 103.0 611.3 24.6
1987 107.0 607.2 21.9
1988 109.7 686.0 22.3
1989 112.1 740.4 22.7
1990 113.7 789.9 23.2
1991 114.7 818.8 23.6
1992 113.6 848.5 23.4
1993 114.6 872.5 23.4
1994 115.9 890.8 22.8
1995 118.2 941.0 22.5
1996 120.4 998.6 22.0
1997 122.4 1,062.5 21.4
1998 124.8 1,135.9 21.0
1999 127.1 1,205.3 20.6
2000 129.4 1,293.2 20.3
2001 130.3 1,366.4 22.1
2002 130.1 1,390.1 23.0
(p) 2003 130.6 1,439.4 23.2
Standard deduction Itemized deductions
Number Number
Tax of of
year returns [3] Amount [4] returns [3] Amount [5]
(4) (5) (6) (7)
1950 42.7 12.0 10.3 9.9
1951 43.9 13.3 11.6 11.9
1952 43.7 13.7 12.8 13.6
1953 43.4 14.2 14.4 15.6
1954 41.0 13.3 15.7 17.4
1955 40.9 13.6 16.9 20.0
1956 40.3 13.8 18.5 22.6
1957 39.3 13.8 20.2 25.7
1958 37.9 13.2 20.8 27.5
1959 37.3 13.4 22.5 32.0
1960 36.5 13.1 24.1 35.3
1961 35.8 12.9 25.3 38.4
1962 35.8 13.1 26.5 41.7
1963 35.4 13.1 28.2 46.1
1964 38.0 20.2 26.9 46.8
1965 39.3 20.6 27.9 50.7
1966 41.2 21.8 28.6 54.6
1967 41.5 22.1 29.8 59.6
1968 41.3 22.1 32.0 69.2
1969 40.5 21.6 34.9 80.2
1970 38.4 32.4 35.4 88.2
1971 43.5 48.1 30.7 91.9
1972 50.2 69.8 27.0 96.7
1973 52.2 73.6 28.0 107.0
1974 53.2 76.1 29.6 119.4
1975 55.5 100.9 26.1 122.3
1976 58.2 113.8 26.0 133.9
1977 58.8 137.7 22.9 138.5
1978 59.5 139.8 25.8 164.4
1979 60.7 148.8 26.5 184.2
1980 59.5 146.0 29.0 218.0
1981 58.7 144.7 31.6 256.4
1982 56.9 140.2 33.4 284.5
1983 56.2 138.5 35.2 309.6
1984 56.7 139.5 38.2 358.9
1985 57.0 145.0 39.8 405.0
1986 56.5 151.0 40.7 447.1
1987 69.1 215.2 35.6 392.0
1988 76.5 289.6 31.9 395.2
1989 79.3 309.4 32.0 431.0
1990 80.6 331.5 32.2 458.5
1991 81.3 351.1 32.5 467.7
1992 80.1 366.5 32.5 481.9
1993 80.8 382.1 32.8 490.4
1994 81.9 397.1 33.0 493.7
1995 83.2 413.6 34.0 527.4
1996 84.0 426.1 35.4 572.5
1997 84.8 441.7 36.6 620.8
1998 85.6 459.5 38.2 676.5
1999 85.8 464.0 40.2 741.4
2000 85.7 470.8 42.5 822.4
2001 84.2 467.0 44.6 884.5
2002 82.7 477.2 45.6 898.0
(p) 2003 84.9 542.8 43.9 880.6
See notes at end of this section.
Table 8.--Personal Income per National Income and Product Accounts
(NIPA), and Taxable Income and Individual Income Tax per Statistics of
Income (SOI), Tax Years 1950-2003
[All figures are estimates--money amounts are in billions of dollars]
Taxable income (per SOI)
[3,4]
Personal
income As a
Tax (per percentage of
year NIPA) [1,2] Amount personal income
(1) (2) (3)
1950 229.0 84.3 36.8
1951 258.0 99.2 38.4
1952 275.4 107.2 38.9
1953 291.9 114.3 39.2
1954 294.5 115.3 39.2
1955 316.1 128.0 40.5
1956 339.6 141.5 41.7
1957 358.7 149.4 41.7
1958 369.0 149.3 40.5
1959 392.8 166.5 42.4
1960 411.5 171.6 41.7
1961 429.0 181.8 42.4
1962 456.7 195.3 42.8
1963 479.6 209.1 43.6
1964 514.6 229.9 44.7
1965 555.7 255.1 45.9
1966 603.9 286.3 47.4
1967 648.3 315.1 48.6
1968 712.0 352.8 49.6
1969 778.5 388.8 49.9
1970 838.8 401.2 47.8
1971 903.5 414.0 45.8
1972 992.7 447.6 45.1
1973 1,110.7 511.9 46.1
1974 1,222.6 573.6 46.9
1975 1,335.0 595.5 44.6
1976 1,474.8 674.9 45.8
1977 1,633.2 733.8 44.9
1978 1,837.7 846.4 46.1
1979 2,062.2 926.6 44.9
1980 2,307.9 1,045.2 45.3
1981 2,591.3 1,170.1 45.2
1982 2,775.3 1,231.9 44.4
1983 2,960.7 1,300.2 43.9
1984 3,289.5 1,447.0 44.0
1985 3,526.7 1,550.5 44.0
1986 3,722.4 1,665.6 44.7
1987 3,947.4 1,850.6 46.9
1988 4,253.7 2,070.0 48.7
1989 4,587.8 2,173.3 47.4
1990 4,878.6 2,263.7 46.4
1991 5,051.0 2,284.1 45.2
1992 5,362.0 2,395.7 44.7
1993 5,558.5 2,453.5 44.1
1994 5,842.5 2,598.0 44.5
1995 6,152.3 2,813.8 45.7
1996 6,520.6 3,089.7 47.4
1997 6,915.1 3,429.1 49.6
1998 7,423.0 3,780.8 50.9
1999 7,802.4 4,136.1 53.0
2000 8,429.7 4,544.2 53.9
2001 8,724.1 (r) 4,268.5 48.9
2002 8,878.9 4,096.1 46.1
(p) 2003 9,161.8 4,202.7 45.9
Total income tax (per SOI)
As a percentage of--
Tax Personal Taxable
year Amount income income [3]
(4) (5) (6)
1950 18.4 8.0 21.8
1951 24.2 9.4 24.4
1952 27.8 10.1 25.9
1953 29.4 10.1 25.7
1954 26.7 9.1 23.2
1955 29.6 9.4 23.1
1956 32.7 9.6 23.1
1957 34.4 9.6 23.0
1958 34.3 9.3 23.0
1959 38.6 9.8 23.2
1960 39.5 9.6 23.0
1961 42.2 9.8 23.2
1962 44.9 9.8 23.0
1963 48.2 10.1 23.1
1964 47.2 9.2 20.5
1965 49.6 8.9 19.4
1966 56.1 9.3 19.6
1967 63.0 9.7 20.0
1968 76.7 10.8 21.7
1969 86.6 11.1 22.3
1970 83.9 10.0 20.9
1971 85.4 9.5 20.6
1972 93.6 9.4 20.9
1973 108.1 9.7 21.1
1974 123.6 10.1 21.5
1975 124.5 9.3 20.9
1976 141.8 9.6 21.0
1977 159.8 9.8 21.8
1978 188.2 10.2 22.2
1979 214.5 10.4 23.2
1980 250.3 10.8 23.0
1981 284.1 11.0 24.3
1982 277.6 10.0 22.5
1983 274.2 9.3 21.1
1984 301.9 9.2 20.9
1985 325.7 9.2 21.0
1986 367.3 9.9 22.1
1987 369.2 9.4 20.0
1988 412.9 9.7 19.9
1989 432.9 9.4 19.9
1990 447.1 9.2 19.8
1991 448.4 8.9 19.6
1992 476.2 8.9 19.9
1993 502.8 9.0 20.5
1994 534.9 9.2 20.6
1995 588.4 9.6 20.9
1996 658.2 10.1 21.3
1997 731.3 10.6 21.3
1998 788.5 10.6 20.9
1999 877.4 11.2 21.2
2000 980.6 11.6 21.6
2001 888.0 10.2 20.8
2002 797.0 9.0 19.5
(p) 2003 750.0 8.2 17.8
See notes at end of this section.
Table 9.--Number of Individual Income Tax Returns, by Type of Tax
Settlement, Tax Years 1950-2003
[All figures are estimates based on samples-number of returns is in
millions]
Number of returns with--
Total Tax due No overpayments
number of at time of or tax due at
Tax year returns filing Overpayments [1] time of filing
(1) (2) (3) (4)
1950 53.1 14.3 32.0 6.8
1951 55.4 18.6 31.0 5.8
1952 56.5 19.3 32.1 5.1
1953 57.8 19.0 32.7 6.2
1954 56.7 16.6 35.2 5.0
1955 58.3 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
(p) 2003 130.6 20.0 105.9 4.7
See notes at end of this section.
Table 10.--Nonfarm Sole Proprietorship Returns: Selected Income
Statement Items for Specified Income Years, 1990-2002
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Item 1990 1995
(1) (2)
Number of returns with nonfarm
business net income or deficit,
total [1] 14,782,738 16,423,872
Number with nonfarm business net
income 11,221,925 12,213,472
Number of nonfarm businesses 16,596,384 18,391,237
Business receipts, total 730,606,020 807,363,638
Income from sales and operations 719,007,636 796,597,098
Total deductions [2] 589,249,583 638,126,845
Cost of goods sold 291,010,060 306,958,514
Inventory, beginning-of-year 29,024,992 31,167,684
Inventory, end-of-year 30,421,844 33,355,750
Purchases 210,225,158 219,305,493
Cost of labor 22,679,507 24,383,409
Materials and supplies 30,195,388 34,427,096
Advertising 6,574,743 8,309,645
Car and truck expenses 21,765,531 32,784,939
Commissions 8,816,233 9,591,619
Depletion 816,131 457,480
Depreciation 23,734,507 26,233,844
Pension and profit-sharing plans 586,394 649,043
Employee benefit programs 1,056,604 1,298,834
Insurance 13,357,568 12,977,567
Interest paid, total 13,311,670 10,056,583
Mortgage interest 6,256,506 4,076,344
Other interest 7,055,164 5,980,239
Legal and professional services 5,880,163 6,340,021
Meals and entertainment expenses
before limitation 5,329,281 6,353,157
Meals and entertainment
deduction 4,262,870 3,208,742
Office expenses 6,896,758 8,344,181
Rent paid, total 23,391,608 27,502,981
On machinery 3,754,492 6,218,381
On other business property 19,637,116 21,284,600
Repairs 8,940,657 10,171,788
Net salaries and wages (not
deducted elsewhere) 46,998,029 54,470,725
Supplies n.a. 16,902,055
Taxes paid 10,341,654 13,471,220
Travel 5,605,961 6,504,973
Utilities (including telephone) 13,538,612 17,205,789
Bad debts 1,038,756 996,588
Business use of home n.a. 3,337,929
Net income (less deficit) [2] 141,430,193 169,262,336
Net income [2] 161,657,252 191,728,953
Deficit [2] 20,227,059 22,466,617
Item 1998 1999
(3) (4)
Number of returns with nonfarm
business net income or deficit,
total [1] 17,408,809 17,575,643
Number with nonfarm business net
income 13,080,498 13,165,318
Number of nonfarm businesses 19,369,091 19,516,047
Business receipts, total 918,268,196 969,347,038
Income from sales and operations 905,137,974 955,392,128
Total deductions [2] 716,157,430 761,427,577
Cost of goods sold 341,132,831 370,079,223
Inventory, beginning-of-year 30,801,698 31,540,485
Inventory, end-of-year 32,881,518 33,835,064
Purchases 231,404,960 255,539,328
Cost of labor 27,447,822 28,723,302
Materials and supplies 42,161,782 41,757,379
Advertising 9,413,989 9,453,659
Car and truck expenses 39,715,702 40,786,963
Commissions 10,722,131 11,228,396
Depletion 380,149 387,000
Depreciation 29,135,616 30,637,555
Pension and profit-sharing plans 756,924 870,362
Employee benefit programs 1,560,404 1,663,528
Insurance 12,938,411 13,219,821
Interest paid, total 11,159,401 11,224,488
Mortgage interest 4,882,248 4,736,127
Other interest 6,277,153 6,488,361
Legal and professional services 6,669,029 6,818,392
Meals and entertainment expenses
before limitation 7,526,850 7,987,445
Meals and entertainment
deduction 3,796,350 4,031,523
Office expenses 9,611,633 9,921,297
Rent paid, total 30,460,020 31,417,502
On machinery 7,545,390 8,227,000
On other business property 22,914,630 23,190,502
Repairs 11,349,751 11,697,341
Net salaries and wages (not
deducted elsewhere) 58,864,773 61,204,430
Supplies 19,725,440 21,654,319
Taxes paid 13,730,731 14,000,359
Travel 7,624,311 8,089,635
Utilities (including telephone) 18,431,400 18,466,170
Bad debts 925,866 1,111,178
Business use of home 4,138,364 4,785,849
Net income (less deficit) [2] 202,274,720 207,946,977
Net income [2] 226,189,570 233,404,991
Deficit [2] 23,914,850 25,458,013
Item 2000 2001
(5) (6)
Number of returns 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 receipts, 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
(7)
Number of returns with nonfarm
business net income or deficit,
total [1] 18,925,517
Number with nonfarm business net
income 13,750,798
Number of nonfarm businesses 20,972,642
Business receipts, total 1,029,691,760
Income from sales and operations 1,015,363,541
Total deductions [2] 808,900,651
Cost of goods sold 351,785,009
Inventory, beginning-of-year 34,291,721
Inventory, end-of-year 36,279,786
Purchases 227,085,757
Cost of labor 30,389,028
Materials and supplies 45,589,230
Advertising 11,237,979
Car and truck expenses 50,489,359
Commissions 14,066,786
Depletion 461,938
Depreciation 36,642,027
Pension and profit-sharing plans 1,085,247
Employee benefit programs 2,284,368
Insurance 16,004,335
Interest paid, total 11,439,539
Mortgage interest 5,006,864
Other interest 6,432,675
Legal and professional services 8,365,930
Meals and entertainment expenses
before limitation 10,020,243
Meals and entertainment
deduction 5,088,083
Office expenses 11,331,733
Rent paid, total 34,854,754
On machinery 8,543,257
On other business property 26,311,497
Repairs 12,669,141
Net salaries and wages (not
deducted elsewhere) 66,067,965
Supplies 24,615,763
Taxes paid 14,901,431
Travel 9,110,193
Utilities (including telephone) 20,674,727
Bad debts 1,055,722
Business use of home 6,474,145
Net income (less deficit) [2] 221,113,286
Net income [2] 257,292,855
Deficit [2] 36,179,568
See notes at end of this section.
Table 11.--Partnership Returns: Selected Balance Sheet and Income
Statement Items for Specified Income Years, 1990-2002
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Item 1990 1995
(1) (2)
Total number of active partnerships 1,553,529 1,580,900
Number with net income 853,676 955,166
Number with balance sheets [1] 1,081,224 1,053,139
Number of partners 17,094,966 15,605,686
Number of limited partnerships [2] 285,769 295,304
Number of partners 11,986,542 10,223,901
Number of limited liability companies
[2] n.a. 118,559
Number of partners [2] n.a. 712,781
Total assets [3] 1,735,285,033 2,718,647,742
Depreciable assets (net) 681,409,780 766,778,033
Inventories, end of year 56,507,062 88,050,194
Land 214,757,035 221,172,841
Total liabilities [3] 1,415,247,893 1,886,488,062
Accounts payable 66,747,965 90,603,965
Short-term debt [4] 88,092,149 123,961,301
Long-term debt [5] 497,560,607 544,253,482
Nonrecourse loans 470,139,911 465,744,743
Partners' capital account [3] 320,037,140 832,159,680
Total receipts [6] 566,212,218 890,431,963
Business receipts 483,417,504 760,617,695
Interest received [7] 20,799,631 31,240,619
Total deductions [6] 549,602,678 783,602,767
Cost of goods sold 242,448,195 395,322,385
Purchases 140,521,621 256,546,960
Cost of labor 13,924,993 20,080,458
Net salaries and wages (not
deducted elsewhere) 56,025,118 80,292,538
Taxes paid 9,339,396 13,151,513
Interest paid 29,617,935 42,775,881
Depreciation [8] 60,204,443 62,266,537
Net income (less deficit) 16,609,540 106,829,196
Net income 116,317,801 178,650,951
Deficit 99,708,261 71,821,755
Item 1998 1999
(3) (4)
Total number of active partnerships 1,855,348 1,936,919
Number with net income 1,171,187 1,225,916
Number with balance sheets [1] 1,303,970 1,392,405
Number of partners 15,663,372 15,353,154
Number of limited partnerships [2] 342,726 354,295
Number of partners 9,325,111 8,944,693
Number of limited liability companies
[2] 470,657 589,403
Number of partners [2] 1,879,382 2,256,062
Total assets [3] 5,126,548,007 5,998,952,883
Depreciable assets (net) 1,153,222,498 1,314,251,428
Inventories, end of year 175,963,423 174,078,288
Land 291,171,287 326,371,562
Total liabilities [3] 3,150,848,369 3,453,186,389
Accounts payable 190,689,535 243,769,049
Short-term debt [4] 229,922,243 231,808,501
Long-term debt [5] 884,452,445 988,667,751
Nonrecourse loans 523,403,560 582,151,975
Partners' capital account [3] 1,975,699,638 2,545,766,494
Total receipts [6] 1,603,027,268 1,907,171,104
Business receipts 1,356,655,904 1,615,762,245
Interest received [7] 51,454,743 61,769,762
Total deductions [6] 1,416,322,641 1,678,732,999
Cost of goods sold 737,235,839 902,157,018
Purchases 461,144,704 585,068,938
Cost of labor 33,411,962 42,089,216
Net salaries and wages (not
deducted elsewhere) 142,910,961 169,905,010
Taxes paid 23,813,223 26,896,235
Interest paid 73,406,067 74,428,567
Depreciation [8] 88,646,144 102,786,520
Net income (less deficit) 186,704,627 228,438,105
Net income 297,875,299 348,467,958
Deficit 111,170,672 120,029,853
Item 2000 2001
(5) (6)
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 [4] 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 2,665,156,204
Business receipts 2,061,764,235 2,278,200,526
Interest received [7] 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 [8] 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
(7)
Total number of active partnerships 2,242,169
Number with net income 1,325,008
Number with balance sheets [1] 1,682,072
Number of partners 14,328,108
Number of limited partnerships [2] 376,963
Number of partners 6,918,515
Number of limited liability companies
[2] 946,130
Number of partners [2] 3,737,899
Total assets [3] 8,866,560,101
Depreciable assets (net) 1,791,511,841
Inventories, end of year 202,669,386
Land 423,177,429
Total liabilities [3] 4,972,036,919
Accounts payable 346,350,802
Short-term debt [4] 282,684,863
Long-term debt [5] 1,375,077,274
Nonrecourse loans 770,277,980
Partners' capital account [3] 3,894,523,181
Total receipts [6] 2,772,829,505
Business receipts 2,414,187,093
Interest received [7] 70,225,315
Total deductions [6] 2,502,162,335
Cost of goods sold 1,430,213,629
Purchases 903,589,600
Cost of labor 58,736,031
Net salaries and wages (not
deducted elsewhere) 237,882,426
Taxes paid 36,416,569
Interest paid 68,127,690
Depreciation [8] 154,542,874
Net income (less deficit) 270,667,169
Net income 439,761,741
Deficit 169,094,572
See notes at end of this section.
Table 12.--Number of Business Income Tax Returns, by Size of Business
for Specified Income Years, 1990-2002 [1]
[All figures are estimates based on samples--number of businesses is in
thousands]
Type and size of business 1990 1995 1998
(1) (2) (3)
CORPORATIONS
Total 3,716.7 4,474.2 4,848.9
Receipt size [2]
Under $25,0003 878.7 1,030.0 1,168.1
$25,000 under $50,000 252.0 288.4 289.0
$50,000 under $100,000 358.9 446.8 459.9
$100,000 under $250,000 661.7 736.1 839.7
$250,000 under $500,000 500.0 623.9 645.5
$500,000 under $1,000,000 416.0 512.7 553.1
$1,000,000 or more 649.4 803.3 893.5
Asset size [4]
Under $100,000 (5] 2,111.5 2,615.0 2,813.7
Under $500,000 [5] n.a. n.a. n.a.
$100,000 under $1,000,000 1,246.3 1,438.0 1,562.7
$500,000 under $1,000,000 n.a. n.a. n.a.
$1,000,000 under $10,000,000 303.8 256.6 399.8
$10,000,000 under $25,000,000 25.2 29.1 33.0
$25,000,000 under $50,000,000 11.0 12.4 13.0
$50,000,000 under $100,000,000 7.4 8.4 8.9
$100,000,000 under $250,000,000 5.8 7.2 8.2
$250,000,000 or more, total 5.6 7.5 9.7
$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 1,553.5 1,580.9 1,855.3
Receipt size [6]
Under $25,000 [3] 962.6 931.3 1,037.6
$25,000 under $50,000 126.0 133.5 157.3
$50,000 under $100,000 133.4 142.3 156.8
$100,000 under $250,000 139.9 158.6 206.4
$250,000 under $500,000 82.5 86.5 113.8
$500,000 under $1,000,000 52.1 59.4 76.6
$1,000,000 or more 57.1 69.3 106.8
Asset size
Under $25,0005 [5] 737.9 733.7 794.4
$25,000 under $50,000 99.3 79.1 92.5
$50,000 under $100,000 99.5 106.7 122.3
$100,000 under $250,000 194.1 184.5 210.7
$250,000 under $500,000 128.6 134.2 162.0
$500,000 under $1,000,000 105.2 123.8 162.9
$1,000,000 or more 188.9 218.9 310.5
NONFARM SOLE PROPRIETORSHIPS [7]
Total 14,782.7 16,423.9 17,408.8
Receipt size
Under $2,500 [3] 3,750.1 4,139.5 4,246.4
$2,500 under $5,000 1,714.5 1,954.1 2,055.6
$5,000 under $10,000 2,011.7 2,254.4 2,407.0
$10,000 under $25,000 2,719.8 2,969.3 3,058.3
$25,000 under $50,000 1,660.2 1,982.7 2,111.9
$50,000 under $100,000 1,282.1 1,392.6 1.6
$100,000 under $200,000 857.2 916.3 1,019.7
$200,000 under $500,000 587.0 597.7 666.6
$500,000 under $1,000,000 142.7 147.4 175.1
$1,000,000 or more 57.3 69.9 78.1
Type and size of business 1999 2000 2001
(4) (5) (6)
CORPORATIONS
Total 4,935.9 5,045.3 5,135.6
Receipt size [2]
Under $25,0003 1,188.7 1,220.0 1,248.2
$25,000 under $50,000 296.9 305.4 295.8
$50,000 under $100,000 486.5 477.4 484.5
$100,000 under $250,000 823.9 837.1 877.1
$250,000 under $500,000 676.1 677.5 672.6
$500,000 under $1,000,000 546.2 581.9 601.5
$1,000,000 or more 917.5 946.0 955.9
Asset size [4]
Under $100,000 [5] 2,845.7 2,911.3 n.a.
Under $500,000 [5] n.a. n.a. 4,289.8
$100,000 under $1,000,000 1,600.2 1,631.0 n.a.
$500,000 under $1,000,000 n.a. n.a. 342.2
$1,000,000 under $10,000,000 413.3 422.5 424.0
$10,000,000 under $25,000,000 35.0 37.0 36.4
$25,000,000 under $50,000,000 13.6 14.4 14.1
$50,000,000 under $100,000,000 9.3 9.6 9.5
$100,000,000 under $250,000,000 8.4 8.7 8.7
$250,000,000 or more, total 10.4 10.9 11.0
$250,000,000 under $500,000,000 n.a. n.a. 4.2
$500,000,000 under $2,500,000,000 n.a. n.a. 4.9
$2,500,000,000 or more n.a. n.a. 1.9
PARTNERSHIPS
Total 1,936.9 2,057.5 2,132.1
Receipt size [6]
Under $25,000 [3] 1,036.3 1,105.1 1,129.9
$25,000 under $50,000 169.5 183.0 182.6
$50,000 under $100,000 187.4 187.3 192.1
$100,000 under $250,000 212.4 225.8 233.9
$250,000 under $500,000 125.8 127.0 139.4
$500,000 under $1,000,000 83.8 92.4 102.8
$1,000,000 or more 121.6 136.9 151.4
Asset size
Under $25,0005 [5] 793.3 827.9 825.5
$25,000 under $50,000 93.3 105.3 104.7
$50,000 under $100,000 135.4 128.4 130.7
$100,000 under $250,000 216.4 229.5 239.1
$250,000 under $500,000 175.8 196.5 205.9
$500,000 under $1,000,000 175.2 183.0 202.6
$1,000,000 or more 347.5 386.9 423.7
NONFARM SOLE PROPRIETORSHIPS [7]
Total 17,575.6 17,904.7 18,338.2
Receipt size
Under $2,500 [3] 4,295.6 4,333.1 3,769.4
$2,500 under $5,000 1,972.6 1,933.9 1,989.3
$5,000 under $10,000 2,350.2 2,395.7 2,523.1
$10,000 under $25,000 3,202.2 3,334.0 3,448.4
$25,000 under $50,000 2,227.0 2,246.7 2,239.3
$50,000 under $100,000 1,558.5 1,644.8 1,704.0
$100,000 under $200,000 1,020.3 1,052.9 1,109.7
$200,000 under $500,000 681.4 680.4 649.2
$500,000 under $1,000,000 182.2 189.5 197.8
$1,000,000 or more 85.7 91.7 92.9
Type and size of business 2002
(7)
CORPORATIONS
Total 5,266.6
Receipt size [2]
Under $25,0003 1,282.5
$25,000 under $50,000 314.3
$50,000 under $100,000 514.4
$100,000 under $250,000 893.9
$250,000 under $500,000 688.8
$500,000 under $1,000,000 610.7
$1,000,000 or more 962.1
Asset size [4]
Under $100,000 [5] n.a.
Under $500,000 [5] 4,415.3
$100,000 under $1,000,000 n.a.
$500,000 under $1,000,000 344.5
$1,000,000 under $10,000,000 427.1
$10,000,000 under $25,000,000 36.8
$25,000,000 under $50,000,000 13.9
$50,000,000 under $100,000,000 9.3
$100,000,000 under $250,000,000 8.6
$250,000,000 or more, total 11.1
$250,000,000 under $500,000,000 4.2
$500,000,000 under $2,500,000,000 4.9
$2,500,000,000 or more 2.0
PARTNERSHIPS
Total 2,242.2
Receipt size [6]
Under $25,000 [3] 1,203.7
$25,000 under $50,000 185.3
$50,000 under $100,000 195.1
$100,000 under $250,000 248.5
$250,000 under $500,000 145.3
$500,000 under $1,000,000 105.0
$1,000,000 or more 159.3
Asset size
Under $25,0005 [5] 865.5
$25,000 under $50,000 104.9
$50,000 under $100,000 132.7
$100,000 under $250,000 252.3
$250,000 under $500,000 205.5
$500,000 under $1,000,000 226.4
$1,000,000 or more 454.9
NONFARM SOLE PROPRIETORSHIPS [7]
Total 18,925.5
Receipt size
Under $2,500 [3] 4,546.4
$2,500 under $5,000 2,043.8
$5,000 under $10,000 2,604.6
$10,000 under $25,000 3,521.6
$25,000 under $50,000 2,357.8
$50,000 under $100,000 1,751.8
$100,000 under $200,000 1,115.4
$200,000 under $500,000 687.8
$500,000 under $1,000,000 203.3
$1,000,000 or more 93.0
See notes at end of this section.
Table 13.--Corporation Income Tax Returns: Balance Sheet, Income
Statement, and Tax Items for Specified Income Years, 1990-2002
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Item 1990 [1] 1995
(1) (2)
Number of returns, total [1] 3,716,650 4,474,167
Number with net income [1] 1,910,670 2,455,492
Consolidated returns [1,2,3] 71,769 65,617
S corporation returns [1,3,4] 1,575,092 2,153,119
Total assets [5] 18,190,057,609 26,013,689,001
Cash 771,086,440 962,083,261
Notes and accounts receivable 4,198,016,230 5,306,570,583
Less: Allowance for bad debts 110,059,993 121,339,912
Inventories [6] 893,586,141 1,045,010,082
Investments in U.S. Government
obligations 921,193,216 1,363,454,504
Tax-exempt securities [7] 380,320,504 839,783,392
Other current assets 1,164,582,476 1,835,051,182
Loans to shareholders 94,866,044 92,774,645
Mortgage and real estate loans 1,537,899,636 1,713,312,936
Other investments 4,136,891,162 7,429,369,054
Depreciable assets 4,317,781,452 5,571,142,501
Less: Accumulated depreciation 1,848,022,862 2,600,545,415
Depletable assets 129,370,543 153,542,647
Less: Accumulated depletion 55,075,300 70,960,211
Land 209,579,296 242,340,731
Intangible assets [amortizable] 491,252,807 749,166,777
Less: Accumulated amortization 95,754,475 165,020,215
Other assets 1,052,544,294 1,667,952,459
Total liabilities [5] 18,190,057,609 26,013,689,001
Accounts payable [8] 1,094,001,051 1,749,573,601
Mortgages, notes, and bonds payable
in less than 1 year 1,802,732,358 2,033,602,027
Other current liabilities [8] 5,197,682,027 6,782,699,365
Loans from shareholders 268,559,197 311,675,047
Mortgages, notes, and bonds payable
in 1 year or more 2,665,098,250 3,335,426,303
Other liabilities 2,423,067,175 3,668,771,655
Net worth 4,738,917,551 8,131,941,003
Capital stock 1,584,840,863 2,194,368,322
Additional paid-in capital 2,814,210,083 5,445,997,437
Retained earnings, appropriated 60,978,729 105,683,587
Retained earnings, unappropriated 1,349,027,584 2,085,712,657
Adjustments to shareholders'
equity [9] N/A N/A
Less: Cost of treasury stock 1,070,139,706 1,699,820,997
Total receipts [10] 11,409,520,074 14,539,050,114
Business receipts [10, 11] 9,860,441,633 12,785,797,708
Interest on State and local
Government obligations 35,164,734 46,323,344
Other interest [10, 12] 942,237,940 993,173,428
Dividends received from domestic
corporations [10, 12] 13,413,839 22,842,877
Dividends received from foreign
corporations 33,261,669 35,418,063
Rents [10] 100,642,848 87,120,169
Royalties [10] 32,142,258 57,982,610
Net short-term capital gain
reduced by net long-term
capital loss 4,110,745 40,083,929
Net long-term capital gain
reduced by net short-term
capital loss [10, 11] 50,935,859 60,852,565
Net gain, noncapital assets 32,275,111 42,987,930
Other receipts 304,893,438 366,467,491
Total deductions [10] 11,032,574,630 13,821,277,581
Cost of goods sold 6,610,769,883 8,206,073,365
Compensation of officers 205,403,164 303,636,318
Repairs 95,887,821 118,597,690
Bad debts 83,690,549 67,769,341
Rent paid on business property 184,771,540 232,104,107
Taxes paid 250,928,813 325,838,495
Interest paid 825,372,164 744,764,676
Contributions or gifts 4,752,406 7,425,566
Amortization 31,503,958 45,998,611
Depreciation 332,781,754 436,581,144
Depletion [10, 13] 9,646,712 9,998,046
Advertising 126,417,097 162,777,591
Pension, profit-sharing, stock
bonus, and annuity plans [13] 42,233,693 81,791,802
Employee benefit programs [13] 113,320,117 165,112,064
Net loss, noncapital nassets
[10, 11] 22,330,746 28,033,601
Other deductions [13] 2,092,764,214 2,884,775,167
Total receipts less total deductions
[10, 14] 376,945,444 717,772,533
Constructive taxable income from
related foreign corporations [15] 36,776,886 42,744,182
Net income [less deficit] 370,632,632 714,193,371
Net income [16] 552,526,789 880,653,345
Deficit [16] 181,894,157 166,459,975
Income subject to tax: [17]
Number of returns 846,064 912,851
Amount 366,352,857 564,733,017
Total income tax [18] 128,185,666 198,786,648
Regular tax [19] 119,434,430 193,564,219
Recapture of prior-year investment
credit 126,600 11,605
Alternative minimum tax [20]
Number of returns 32,458 25,834
Amount 8,104,269 4,281,827
Tax credits: [21]
Total 31,780,141 42,362,992
Foreign tax credit: [22]
Number of returns 5,203 6,716
Amount 24,989,922 30,420,276
U.S. possessions tax credit [22] 3,194,481 3,056,017
Nonconventional source fuel credit 81,790 732,031
Qualified electric vehicle credit N/A 120
Qualified zone academy bond credit N/A N/A
Prior-year minimum tax credit 667,036 4,797,001
General business credit 2,833,701 3,388,423
Empowerment zone employment credit N/A N/A
General business current year
credit items: [23]
Investment credit N/A N/A
Work opportunity credit/jobs
credit N/A N/A
Alcohol fuel credit N/A N/A
Research activities credit N/A N/A
Orphan drug credit 15,637 N/A
Total income tax after credits [24] 96,403,099 156,392,780
Item 1998 1999
(3) (4)
Number of returns, total [1] 4,848,888 4,935,904
Number with net income [1] 2,760,814 2,812,175
Consolidated returns [1,2,3] 60,812 57,144
S corporation returns [1,3,4] 2,588,088 2,725,775
Total assets [5] 37,347,352,986 41,464,152,854
Cash 1,336,424,483 1,596,525,490
Notes and accounts receivable 7,061,547,469 7,744,960,605
Less: Allowance for bad debts 128,129,657 139,597,391
Inventories [6] 1,139,210,381 1,198,184,825
Investments in U.S. Government
obligations 1,365,651,984 1,340,484,175
Tax-exempt securities [7] 958,653,471 957,099,790
Other current assets 2,738,441,339 2,639,764,762
Loans to shareholders 135,052,180 126,016,307
Mortgage and real estate loans 2,414,901,336 2,554,658,266
Other investments 13,201,119,823 15,799,039,436
Depreciable assets 6,541,280,743 6,935,503,013
Less: Accumulated depreciation 3,031,634,536 3,227,243,753
Depletable assets 192,668,634 183,593,413
Less: Accumulated depletion 92,307,154 85,660,310
Land 271,489,857 286,497,086
Intangible assets [amortizable] 1,376,300,094 1,717,251,430
Less: Accumulated amortization 232,743,976 280,555,798
Other assets 2,099,426,516 2,117,631,510
Total liabilities [5] 37,347,352,986 41,464,152,854
Accounts payable [8] 2,501,289,043 2,792,333,967
Mortgages, notes, and bonds payable
in less than 1 year 3,215,524,383 3,658,308,770
Other current liabilities [8] 8,809,999,920 9,103,186,192
Loans from shareholders 361,234,088 394,938,632
Mortgages, notes, and bonds payable
in 1 year or more 4,813,249,719 5,448,156,416
Other liabilities 4,537,780,597 4,704,367,882
Net worth 13,108,275,236 15,362,860,996
Capital stock 3,244,023,916 3,521,992,715
Additional paid-in capital 8,610,169,238 10,186,395,658
Retained earnings, appropriated 185,163,160 210,792,152
Retained earnings, unappropriated 3,187,402,691 3,759,001,185
Adjustments to shareholders'
equity [9] -3,006,539 17,108,266
Less: Cost of treasury stock 2,118,483,766 2,315,320,710
Total receipts [10] 17,323,955,004 18,892,385,694
Business receipts [10, 11] 15,010,264,802 16,313,971,385
Interest on State and local
Government obligations 49,128,679 51,780,203
Other interest [10, 12] 1,227,640,206 1,301,772,282
Dividends received from domestic
corporations [10, 12] 20,010,007 20,679,644
Dividends received from foreign
corporations 49,232,904 64,905,407
Rents [10] 106,686,977 117,644,823
Royalties [10] 93,600,002 105,741,540
Net short-term capital gain
reduced by net long-term
capital loss 37,302,058 94,913,405
Net long-term capital gain
reduced by net short-term
capital loss [10, 11] 125,012,968 146,520,147
Net gain, noncapital assets 69,519,362 64,698,446
Other receipts 535,557,040 609,758,412
Total deductions [10] 16,489,425,015 17,966,972,060
Cost of goods sold 9,362,392,237 10,284,098,039
Compensation of officers 356,850,517 373,735,141
Repairs 130,298,655 133,209,853
Bad debts 86,371,104 100,202,508
Rent paid on business property 308,317,657 347,245,365
Taxes paid 354,578,692 371,183,229
Interest paid 966,659,473 1,018,972,484
Contributions or gifts 8,667,513 10,732,153
Amortization 74,336,292 86,124,690
Depreciation 542,490,397 583,799,587
Depletion [10, 13] 9,685,686 9,803,284
Advertising 198,214,266 216,066,879
Pension, profit-sharing, stock
bonus, and annuity plans [13] 71,689,478 76,779,560
Employee benefit programs [13] 195,453,372 203,531,897
Net loss, noncapital nassets
[10, 11] 21,309,505 29,065,260
Other deductions [13] 3,802,110,171 4,122,422,135
Total receipts less total deductions
[10, 14] 834,529,989 925,413,634
Constructive taxable income from
related foreign corporations [15] 52,822,281 55,322,097
Net income [less deficit] 838,223,591 928,955,528
Net income [16] 1,091,150,050 1,229,295,911
Deficit [16] 252,926,459 300,340,383
Income subject to tax: [17]
Number of returns 894,446 868,820
Amount 663,385,528 693,735,694
Total income tax [18] 231,399,671 241,987,588
Regular tax [19] 228,021,519 238,722,344
Recapture of prior-year investment
credit 3,356 8,754
Alternative minimum tax [20]
Number of returns 18,360 14,901
Amount 3,324,799 3,051,869
Tax credits: [21]
Total 49,796,436 48,959,947
Foreign tax credit: [22]
Number of returns 5,922 5,864
Amount 37,396,469 38,389,989
U.S. possessions tax credit [22] 2,393,331 1,485,261
Nonconventional source fuel credit 1,029,728 886,835
Qualified electric vehicle credit 702 1,191
Qualified zone academy bond credit N/A 2,170
Prior-year minimum tax credit 3,432,896 3,431,478
General business credit 5,601,399 4,763,022
Empowerment zone employment credit 19,118 21,645
General business current year
credit items: [23]
Investment credit 187,934 315,225
Work opportunity credit/jobs
credit 261,936 253,886
Alcohol fuel credit 15,520 15,817
Research activities credit 5,342,779 5,410,932
Orphan drug credit 80,392 109,435
Total income tax after credits [24] 181,545,146 193,027,641
Item 2000 2001
(5) (6)
Number of returns, total [1] 5,045,274 5,135,591
Number with net income [1] 2,819,153 2,822,302
Consolidated returns [1,2,3] 56,603 56,507
S corporation returns [1,3,4] 2,860,478 2,986,486
Total assets [5] 47,026,871,874 49,154,424,202
Cash 1,819,788,484 1,926,059,284
Notes and accounts receivable 8,754,425,366 8,755,544,213
Less: Allowance for bad debts 148,289,201 180,317,404
Inventories [6] 1,271,967,443 1,208,206,944
Investments in U.S. Government
obligations 1,236,229,842 1,392,035,604
Tax-exempt securities [7] 973,317,816 1,057,398,071
Other current assets 3,206,693,449 3,663,607,042
Loans to shareholders 157,029,888 189,958,748
Mortgage and real estate loans 2,821,508,159 3,228,970,528
Other investments 17,873,853,425 18,343,524,687
Depreciable assets 7,291,998,758 7,613,590,480
Less: Accumulated depreciation 3,369,214,883 3,549,239,594
Depletable assets 191,353,340 198,775,908
Less: Accumulated depletion 87,437,339 92,093,245
Land 302,831,910 319,953,637
Intangible assets [amortizable] 2,246,509,413 2,474,758,111
Less: Accumulated amortization 364,363,888 483,180,189
Other assets 2,848,669,891 3,086,871,379
Total liabilities [5] 47,026,871,874 49,154,424,202
Accounts payable [8] 3,758,177,869 3,927,350,604
Mortgages, notes, and bonds payable
in less than 1 year 4,019,704,844 4,131,856,961
Other current liabilities [8] 10,307,362,766 10,811,930,775
Loans from shareholders 451,461,831 549,016,868
Mortgages, notes, and bonds payable
in 1 year or more 6,183,999,343 6,781,681,427
Other liabilities 4,957,514,852 5,337,844,395
Net worth 17,348,650,369 17,614,743,174
Capital stock 3,966,282,789 4,253,450,013
Additional paid-in capital 12,264,818,660 13,919,963,504
Retained earnings, appropriated 181,838,405 140,283,315
Retained earnings, unappropriated 3,445,346,327 1,991,453,794
Adjustments to shareholders'
equity [9] -3,382,272 -33,277,666
Less: Cost of treasury stock 2,506,253,537 2,690,407,452
Total receipts [10] 20,605,808,071 20,272,957,624
Business receipts [10, 11] 17,636,551,349 17,504,288,630
Interest on State and local
Government obligations 51,940,598 49,227,853
Other interest [10, 12] 1,576,100,843 1,499,683,236
Dividends received from domestic
corporations [10, 12] 20,869,880 18,964,132
Dividends received from foreign
corporations 60,203,391 49,997,670
Rents [10] 131,301,498 134,013,856
Royalties [10] 122,513,266 116,989,820
Net short-term capital gain
reduced by net long-term
capital loss 85,003,779 20,770,292
Net long-term capital gain
reduced by net short-term
capital loss [10, 11] 173,758,106 117,443,499
Net gain, noncapital assets 70,035,992 61,890,648
Other receipts 677,529,368 699,687,988
Total deductions [10] 19,691,591,726 19,682,982,949
Cost of goods sold 11,135,287,909 11,041,533,030
Compensation of officers 401,416,310 382,813,379
Repairs 139,591,861 144,239,688
Bad debts 107,679,638 142,196,860
Rent paid on business property 380,083,953 398,045,240
Taxes paid 390,067,116 392,458,476
Interest paid 1,271,678,744 1,203,045,923
Contributions or gifts 10,657,214 11,414,505
Amortization 98,333,079 110,454,488
Depreciation 614,372,700 649,988,724
Depletion [10, 13] 10,244,959 9,803,354
Advertising 234,000,558 219,834,114
Pension, profit-sharing, stock
bonus, and annuity plans [13] 85,788,656 85,523,682
Employee benefit programs [13] 231,325,484 245,747,438
Net loss, noncapital nassets
[10, 11] 31,314,500 40,969,394
Other deductions [13] 4,549,749,050 4,604,914,658
Total receipts less total deductions
[10, 14] 914,216,344 589,974,675
Constructive taxable income from
related foreign corporations [15] 65,249,771 62,876,530
Net income [less deficit] 927,525,517 603,623,352
Net income [16] 1,336,619,605 1,112,480,550
Deficit [16] 409,094,088 508,857,198
Income subject to tax: [17]
Number of returns 828,470 780,223
Amount 760,404,334 635,257,416
Total income tax [18] 266,281,801 220,874,245
Regular tax [19] 262,232,738 218,675,610
Recapture of prior-year investment
credit 9,594 20,924
Alternative minimum tax [20]
Number of returns 13,135 7,101
Amount 3,874,845 1,800,595
Tax credits: [21]
Total 62,238,013 54,162,256
Foreign tax credit: [22]
Number of returns 5,937 5,488
Amount 48,505,841 41,063,165
U.S. possessions tax credit [22] 1,438,549 1,268,616
Nonconventional source fuel credit 1,516,990 1,806,406
Qualified electric vehicle credit 1,246 231
Qualified zone academy bond credit 14,542 28,151
Prior-year minimum tax credit 5,169,159 3,254,175
General business credit 5,591,686 6,741,513
Empowerment zone employment
credit 23,501 23,401
General business current year
credit items: [23]
Investment credit 357,607 359,179
Work opportunity credit/jobs
credit 266,341 233,563
Alcohol fuel credit 11,825 9,224
Research activities credit 7,235,621 6,518,136
Orphan drug credit 112,954 134,846
Total income tax after credits [24] 204,043,788 166,711,988
Item 2002
(7)
Number of returns, total [1] 5,266,607
Number with net income [1] 2,800,517
Consolidated returns [1,2,3] 52,743
S corporation returns [1,3,4] 3,154,377
Total assets [5] 50,413,501,942
Cash 1,923,414,875
Notes and accounts receivable 8,885,603,717
Less: Allowance for bad debts 184,924,054
Inventories [6] 1,221,112,550
Investments in U.S. Government
obligations 1,527,139,020
Tax-exempt securities [7] 1,203,096,628
Other current assets 3,509,562,061
Loans to shareholders 194,543,759
Mortgage and real estate loans 3,687,181,263
Other investments 18,727,600,926
Depreciable assets 7,677,626,201
Less: Accumulated depreciation 3,699,383,948
Depletable assets 226,336,112
Less: Accumulated depletion 110,296,199
Land 325,689,411
Intangible assets [amortizable] 2,353,465,751
Less: Accumulated amortization 480,835,477
Other assets 3,426,569,347
Total liabilities [5] 50,413,501,942
Accounts payable [8] 4,073,664,265
Mortgages, notes, and bonds payable
in less than 1 year 3,814,481,517
Other current liabilities [8] 11,181,118,658
Loans from shareholders 541,170,351
Mortgages, notes, and bonds payable
in 1 year or more 7,184,589,809
Other liabilities 6,073,368,168
Net worth 17,545,109,175
Capital stock 3,999,980,176
Additional paid-in capital 15,286,648,711
Retained earnings, appropriated 116,673,731
Retained earnings, unappropriated 1,060,109,067
Adjustments to shareholders'
equity [9] -66,214,884
Less: Cost of treasury stock 2,852,087,624
Total receipts [10] 19,749,426,052
Business receipts [10, 11] 17,297,125,146
Interest on State and local
Government obligations 48,212,626
Other interest [10, 12] 1,233,298,115
Dividends received from domestic
corporations [10, 12] 17,382,452
Dividends received from foreign
corporations 45,580,553
Rents [10] 136,156,000
Royalties [10] 115,860,138
Net short-term capital gain
reduced by net long-term
capital loss 14,655,834
Net long-term capital gain
reduced by net short-term
capital loss [10, 11] 76,266,064
Net gain, noncapital assets 69,144,256
Other receipts 695,744,869
Total deductions [10] 19,198,882,118
Cost of goods sold 10,607,404,004
Compensation of officers 381,235,331
Repairs 132,998,715
Bad debts 168,045,866
Rent paid on business property 410,639,197
Taxes paid 396,571,738
Interest paid 912,751,562
Contributions or gifts 10,334,666
Amortization 115,006,680
Depreciation 710,881,312
Depletion [10, 13] 9,418,123
Advertising 218,035,603
Pension, profit-sharing, stock
bonus, and annuity plans [13] 132,414,263
Employee benefit programs [13] 249,904,744
Net loss, noncapital nassets
[10, 11] 51,879,801
Other deductions [13] 4,691,360,514
Total receipts less total deductions
[10, 14] 550,543,934
Constructive taxable income from
related foreign corporations [15] 61,325,249
Net income [less deficit] 563,656,558
Net income [16] 1,053,126,217
Deficit [16] 489,469,660
Income subject to tax: [17]
Number of returns 696,230
Amount 600,553,517
Total income tax [18] 209,691,130
Regular tax [19] 207,056,104
Recapture of prior-year investment
credit 9,189
Alternative minimum tax [20]
Number of returns 7,066
Amount 2,532,224
Tax credits: [21]
Total 56,078,260
Foreign tax credit: [22]
Number of returns 4,726
Amount 42,021,526
U.S. possessions tax credit [22] 1,191,217
Nonconventional source fuel credit 2,189,943
Qualified electric vehicle credit 6,102
Qualified zone academy bond credit 80,289
Prior-year minimum tax credit 2,027,542
General business credit 8,561,641
Empowerment zone employment
credit 59,776
General business current year
credit items: [23]
Investment credit 449,893
Work opportunity credit/jobs
credit 258,428
Alcohol fuel credit 8,467
Research activities credit 5,818,383
Orphan drug credit 146,900
Total income tax after credits [24] 153,612,870
See notes at end of this section.
Table 14a.--Corporation Income Tax Returns: Selected Balance Sheet,
Income Statement, and Tax Items, by Standard Industrial Classification
[SIC] Industrial Division, Specified Income Years, 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 [8] 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, 5] 65,419,402 82,114,836
Interest received [4, 6] 775,383 681,127
Total deductions [4] 70,559,478 86,883,128
Cost of goods sold [4] 45,085,526 52,758,720
Interest paid 2,758,952 2,852,242
Net income [less deficit] [4] -74,270 1,156,269
Net income [4] 2,930,905 4,328,433
Deficit [4] 3,005,175 3,172,164
Total income tax [7] 540,641 589,866
Regular and 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, 5] 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 [8] 1,736,952 1,897,245
Total income tax after credits 557,519 1,348,333
CONSTRUCTION [1]
Number of returns, total [2] 318,276 406,874
Number with net income [2] 185,613 223,434
Total assets [3] 215,297,771 243,829,026
Net worth [3] 54,687,270 63,865,550
Total receipts [4] 387,232,953 534,654,044
Business receipts [4, 5] 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, 5] 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 [8] 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, 5] 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, 5] 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 [4, 5] 501,993,840 900,908,453
Interest received [4, 6] 541,268,193 830,451,126
Total deductions [4] 1,104,572,202 1,809,867,575
Cost of goods sold [4] 237,577,803 526,244,728
Interest paid 363,009,417 506,921,011
Net income [less deficit] [4] 60,670,526 109,901,881
Net income [4] 90,546,934 158,458,842
Deficit [4] 29,876,408 48,556,962
Total income tax [7] 13,598,201 22,556,387
Regular and alternative tax [8] 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, 5] 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 [8] 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, 5] 100,630,952 111,727,224
Interest received [4, 6] 640,032 759,958
Total deductions [4] 105,967,360 117,166,334
Cost of goods sold [4] 56,765,231 63,581,911
Interest paid 2,892,302 3,008,936
Net income [less deficit] [4] 1,604,481 2,614,131
Net income [4] 5,402,335 6,262,057
Deficit [4] 3,797,857 3,647,926
Total income tax [7] 661,579 764,345
Regular and 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, 5] 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 [8] 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, 5] 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, 5] 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 [8] 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, 5] 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, 5] 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 [4, 5] 1,094,870,564 1,176,179,679
Interest received [4, 6] 879,763,014 901,666,932
Total deductions [4] 1,985,795,615 2,076,613,597
Cost of goods sold [4] 614,755,680 632,948,266
Interest paid 433,479,978 439,762,655
Net income [less deficit] [4] 256,810,767 299,149,193
Net income [4] 295,423,415 337,822,090
Deficit [4] 38,612,648 38,672,897
Total income tax [7] 51,874,358 58,301,659
Regular and alternative tax [8] 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, 5] 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 [8] 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, 5] 107,930,422
Interest received [4, 6] 601,918
Total deductions [4] 114,673,629
Cost of goods sold [4] 60,245,509
Interest paid 2,978,589
Net income [less deficit] [4] 2,673,835
Net income [4] 6,310,262
Deficit [4] 3,636,427
Total income tax [7] 659,642
Regular and 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, 5] 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 [8] 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, 5] 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, 5] 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 [8] 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, 5] 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, 5] 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 [4, 5] 1,282,307,615
Interest received [4, 6] 987,114,539
Total deductions [4] 2,304,339,835
Cost of goods sold [4] 661,222,720
Interest paid 501,112,985
Net income [less deficit] [4] 373,482,032
Net income [4] 413,000,341
Deficit [4] 39,518,308
Total income tax [7] 63,604,700
Regular and alternative tax [8] 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, 5] 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
See notes at end of this section.
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 1998-2002
[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
(5)
ALL INDUSTRIAL SECTORS [1]
Number of returns, total [2] 5,266,607
Number with net income [2] 2,800,517
Total assets [3] 50,413,501,942
Net worth [3] 17,545,109,175
Total receipts [4] 19,749,426,052
Business receipts [4,5] 17,297,125,146
Interest received [4,6] 1,233,298,115
Total deductions [4] 19,198,882,118
Cost of goods sold [4] 10,607,404,004
Interest paid 912,751,562
Net income (less deficit) [4] 563,656,558
Net income [4] 1,053,126,217
Deficit [4] 489,469,660
Total income tax [7] 209,691,130
Regular tax 207,056,104
Total income tax after credits 153,612,870
AGRICULTURE, FORESTRY, HUNTING,
AND FISHING [1]
Number of returns, total [2] 140,223
Number with net income [2] 65,499
Total assets [3] 105,500,630
Net worth [3] 35,767,420
Total receipts [4] 119,151,243
Business receipts [4] 107,931,393
Interest received [4,6] 374,767
Total deductions [4] 119,774,426
Cost of goods sold [4] 60,121,105
Interest paid 2,923,041
Net income (less deficit) [4] -587,571
Net income [4] 4,852,284
Deficit [4] 5,439,855
Total income tax [7] 403,902
Regular tax 399,926
Total income tax after credits 386,944
MINING [1]
Number of returns, total [2] 30,287
Number with net income [2] 15,095
Total assets [3] 449,429,859
Net worth [3] 233,250,469
Total receipts [4] 157,298,844
Business receipts [4] 142,247,484
Interest received [4,6] 3,225,286
Total deductions [4] 156,911,742
Cost of goods sold [4] 78,092,277
Interest paid 9,016,218
Net income (less deficit) [4] 1,344,239
Net income [4] 9,851,990
Deficit [4] 8,507,752
Total income tax [7] 2,087,504
Regular tax 1,993,356
Total income tax after credits 1,010,103
UTILITIES [1]
Number of returns, total [2] 7,863
Number with net income [2] 3,934
Total assets [3] 1,458,642,427
Net worth [3] 381,185,739
Total receipts [4] 578,342,692
Business receipts [4] 537,883,736
Interest received [4,6] 12,550,519
Total deductions [4] 580,005,825
Cost of goods sold [4] 340,182,014
Interest paid 41,316,770
Net income (less deficit) [4] -1,046,609
Net income [4] 22,596,105
Deficit [4] 23,642,715
Total income tax [7] 6,504,039
Regular tax 6,382,751
Total income tax after credits 5,296,222
CONSTRUCTION [1]
Number of returns, total [2] 648,535
Number with net income [2] 382,349
Total assets [3] 540,502,611
Net worth [3] 163,014,462
Total receipts [4] 1,098,818,871
Business receipts [4] 1,080,555,117
Interest received [4,6] 2,474,298
Total deductions [4] 1,070,369,680
Cost of goods sold [4] 799,324,059
Interest paid 9,289,390
Net income (less deficit) [4] 28,357,934
Net income [4] 45,359,266
Deficit [4] 17,001,332
Total income tax [7] 4,221,133
Regular tax 4,178,296
Total income tax after credits 4,104,446
MANUFACTURING [1]
Number of returns, total [2] 280,185
Number with net income [2] 149,710
Total assets [3] 8,202,169,904
Net worth [3] 2,975,211,477
Total receipts [4] 5,257,106,442
Business receipts [4] 4,822,650,951
Interest received [4,6] 119,947,354
Total deductions [4] 5,178,748,932
Cost of goods sold [4] 3,353,642,529
Interest paid 184,028,822
Net income (less deficit) [4] 119,275,059
Net income [4] 245,134,412
Deficit [4] 125,859,352
Total income tax [7] 68,531,196
Regular tax 67,606,219
Total income tax after credits 34,400,275
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 964,523
Number with net income [2] 514,346
Total assets [3] 2,412,864,112
Net worth [3] 812,930,683
Total receipts [4] 5,403,353,886
Business receipts [4] 5,278,843,887
Interest received [4,6] 19,509,672
Total deductions [4] 5,318,817,046
Cost of goods sold [4] 4,083,064,952
Interest paid 50,534,463
Net income (less deficit) [4] 87,018,582
Net income [4] 135,027,304
Deficit [4] 48,008,722
Total income tax [7] 27,469,057
Regular tax 27,296,326
Total income tax after credits 25,568,842
TRANSPORATION AND WAREHOUSING
[1]
Number of returns, total [2] 177,745
Number with net income [2] 91,226
Total assets [3] 536,270,300
Net worth [3] 144,702,207
Total receipts [4] 533,613,159
Business receipts [4] 510,816,998
Interest received [4,6] 3,982,958
Total deductions [4] 542,412,614
Cost of goods sold [4] 151,927,768
Interest paid 19,266,450
Net income (less deficit) [4] -8,648,139
Net income [4] 14,490,713
Deficit [4] 23,138,852
Total income tax [7] 2,915,569
Regular tax 2,817,395
Total income tax after credits 2,725,995
INFORMATION [1]
Number of returns, total [2] 120,271
Number with net income [2] 49,492
Total assets [3] 2,993,759,005
Net worth [3] 1,273,397,574
Total receipts [4] 909,195,188
Business receipts [4] 799,441,224
Interest received [4,6] 32,097,945
Total deductions [4] 946,955,633
Cost of goods sold [4] 205,183,275
Interest paid 69,536,498
Net income (less deficit) [4] -33,996,597
Net income [4] 48,623,452
Deficit [4] 82,620,049
Total income tax [7] 12,104,214
Regular tax 12,076,847
Total income tax after credits 7,795,636
FINANCE AND INSURANCE [1]
Number of returns, total [2] 224,352
Number with net income [2] 141,771
Total assets [3] 21,937,110,016
Net worth [3] 9,422,754,290
Total receipts [4] 2,605,571,614
Business receipts [4,5] 1,573,271,535
Interest received [4,6] 660,002,353
Total deductions [4] 2,324,723,707
Cost of goods sold [4] 835,466,854
Interest paid 291,740,227
Net income (less deficit) [4] 247,012,845
Net income [4] 304,543,767
Deficit [4] 57,530,922
Total income tax [7] 41,867,335
Regular tax 40,872,057
Total income tax after credits 36,100,698
REAL ESTATE AND RENTAL AND
LEASING [1]
Number of returns, total [2] 570,639
Number with net income [2] 207,925
Total assets [3] 538,584,064
Net worth [3] 147,198,160
Total receipts [4] 230,647,035
Business receipts [4,5] 205,206,751
Interest received [4,6] 4,046,822
Total deductions [4] 227,363,978
Cost of goods sold [4] 50,124,303
Interest paid 14,123,528
Net income (less deficit) [4] 3,253,378
Net income [4] 18,134,864
Deficit [4] 14,881,486
Total income tax [7] 2,012,011
Regular tax 1,974,547
Total income tax after credits 1,958,106
PROFESSIONAL, SCIENTIFIC, AND
TECHNICAL SERVICES [1]
Number of returns, total [2] 736,005
Number with net income [2] 429,535
Total assets [3] 484,691,832
Net worth [3] 171,783,018
Total receipts [4] 683,879,755
Business receipts [4] 651,992,903
Interest received [4,6] 4,668,720
Total deductions [4] 681,976,681
Cost of goods sold [4] 199,415,154
Interest paid 9,040,336
Net income (less deficit) [4] 2,463,356
Net income [4] 42,831,929
Deficit [4] 40,368,574
Total income tax [7] 3,769,108
Regular tax 3,736,566
Total income tax after credits 3,191,317
MANAGEMENT OF COMPANIES (HOLDING
COMPANIES) [1]
Number of returns, total [2] 48,053
Number with net income [2] 21,267
Total assets [3] 9,739,201,697
Net worth [3] 1,482,596,398
Total receipts [4] 689,799,466
Business receipts [4] 170,514,329
Interest received [4,6] 361,954,366
Total deductions [4] 602,603,758
Cost of goods sold [4] 11,077,288
Interest paid 186,561,412
Net income (less deficit) [4] 84,572,187
Net income [4] 94,494,581
Deficit [4] 9,922,394
Total income tax [7] 30,444,748
Regular tax 30,408,844
Total income tax after credits 24,905,354
ADMINISTRATIVE AND SUPPORT AND
WASTE MANAGEMENT AND REMEDIATION
SERVICES [1]
Number of returns, total [2] 231,412
Number with net income [2] 134,003
Total assets [3] 258,705,414
Net worth [3] 77,291,090
Total receipts [4] 350,216,846
Business receipts [4] 338,209,323
Interest received [4,6] 1,881,731
Total deductions [4] 345,261,614
Cost of goods sold [4] 149,702,110
Interest paid 6,199,583
Net income (less deficit) [4] 5,036,076
Net income [4] 13,491,618
Deficit [4] 8,455,542
Total income tax [7] 1,605,012
Regular tax 1,586,118
Total income tax after credits 1,393,675
EDUCATIONAL SERVICES [1]
Number of returns, total [2] 41,317
Number with net income [2] 20,525
Total assets [3] 16,492,830
Net worth [3] 6,195,219
Total receipts [4] 25,972,274
Business receipts [4] 24,509,009
Interest received [4,6] 90,703
Total deductions [4] 24,969,680
Cost of goods sold [4] 3,955,244
Interest paid 322,399
Net income (less deficit) [4] 1,005,660
Net income [4] 1,877,456
Deficit [4] 871,796
Total income tax [7] 264,236
Regular tax 263,846
Total income tax after credits 248,573
HEALTH CARE AND SOCIAL
ASSISTANCE [1]
Number of returns, total [2] 334,305
Number with net income [2] 209,306
Total assets [3] 214,329,877
Net worth [3] 61,960,368
Total receipts [4] 463,253,527
Business receipts [4] 448,427,967
Interest received [4,6] 1,320,255
Total deductions [4] 446,522,542
Cost of goods sold [4] 54,589,386
Interest paid 6,462,090
Net income (less deficit) [4] 16,631,149
Net income [4] 23,695,054
Deficit [4] 7,063,905
Total income tax [7] 2,059,337
Regular tax 2,053,582
Total income tax after credits 2,011,275
ARTS, ENTERTAINMENT, AND
RECREATION [1]
Number of returns, total [2] 110,609
Number with net income [2] 53,390
Total assets [3] 79,600,495
Net worth [3] 19,238,866
Total receipts [4] 78,918,432
Business receipts [4] 72,674,159
Interest received [4,6] 811,809
Total deductions [4] 78,066,513
Cost of goods sold [4] 15,445,331
Interest paid 2,936,172
Net income (less deficit) [4] 852,149
Net income [4] 5,346,441
Deficit [4] 4,494,292
Total income tax [7] 349,418
Regular tax 344,655
Total income tax after credits 294,113
ACCOMMODATION, FOOD SERVICES,
AND DRINKING PLACES [1]
Number of returns, total [2] 271,527
Number with net income [2] 136,427
Total assets [3] 352,661,519
Net worth [3] 108,766,030
Total receipts [4] 399,787,328
Business receipts [4] 372,418,853
Interest received [4,6] 3,834,780
Total deductions [4] 391,952,542
Cost of goods sold [4] 152,332,352
Interest paid 12,583,288
Net income (less deficit) [4] 8,033,793
Net income [4] 15,772,353
Deficit [4] 7,738,560
Total income tax [7] 2,567,514
Regular tax 2,551,626
Total income tax after credits 1,740,440
OTHER SERVICES [1]
Number of returns, total [2] 321,134
Number with net income [2] 173,951
Total assets [3] 92,666,071
Net worth [3] 27,827,023
Total receipts [4] 164,353,067
Business receipts [4] 159,401,281
Interest received [4,6] 522,003
Total deductions [4] 161,284,099
Cost of goods sold [4] 63,754,139
Interest paid 2,472,820
Net income (less deficit) [4] 3,094,837
Net income [4] 6,976,867
Deficit [4] 3,882,031
Total income tax [7] 515,266
Regular tax 513,131
Total income tax after credits 480,323
See notes at end of this section.
Table 15.--Corporation Profits Before Tax per National Income and
Product Accounts (NIPA) and per Statistics of Income (SOI), and Income
Subject to Tax per SOI, Income Years 1960-2002
[All figures are estimates--money amounts are in billions of dollars]
Profits Net income Income
Income year before tax (less deficit) subject to tax
(per NIPA) (1,2) (per SOI) (3) (per SOI) (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 758.0 563.7 600.6 (r)
Table 16.--Nonprofit Charitable Organization and Domestic Private
Foundation Information Returns, and Tax-Exempt Organization Business
Income Tax Returns: Selected Financial Data, 1994-2001
[All figures are estimates based on samples--money amounts are in
millions of dollars]
Type of return, item 1994 1995
(1) (2)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 174,918 180,931
Total assets, book value [2] 993,381 1,143,079
Total liabilities [2] 464,034 512,383
Total fund balance or net worth [2] 529,347 630,696
Total revenue 589,102 663,371
Program service revenue [3] 422,413 443,052
Contributions, gifts, and grants 110,724 127,743
Membership dues and assessments 6,439 6,148
Other 49,526 86,428
Total expenses 548,166 604,645
Excess of revenue over expenses (net) 40,936 58,725
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 45,801 47,917
Nonoperating foundations 41,983 43,966
Operating foundations 3,818 3,951
Total assets, book value [2] 169,287 195,570
Total assets, fair market value [2] 203,644 242,917
Investments in securities [2] 158,934 190,739
Total revenue 26,503 30,814
Total expenses 15,708 17,189
Contributions, gifts, and grants paid [4] 11,755 12,256
Excess of revenue over expenses (net) 10,795 13,626
Net investment income [5] 14,978 20,355
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS
Number of returns, total 35,657 36,394
With unrelated business taxable income 18,588 18,157
Without unrelated business taxable income 17,070 18,237
Gross unrelated business income [7] 5,380 6,280
Total deductions [7,8,9] 5,117 5,787
Unrelated business taxable income (less
deficit) [8] 263 493
Unrelated business taxable income 643 893
Deficit [8] 380 400
Unrelated business income tax 191 277
Total Total tax [10] 195 277
Type of return, item 1996 1997
(3) (4)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 192,059 198,957
Total assets, book value [2] 1,293,439 1,438,977
Total liabilities [2] 564,566 624,978
Total fund balance or net worth [2] 728,873 813,998
Total revenue 704,346 754,616
Program service revenue [3] 467,559 486,407
Contributions, gifts, and grants 137,666 146,171
Membership dues and assessments 6,347 6,823
Other 92,774 115,215
Total expenses 637,917 677,143
Excess of revenue over expenses (net) 66,429 77,473
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 50,774 55,113
Nonoperating foundations 46,066 50,541
Operating foundations 4,708 4,572
Total assets, book value [2] 232,565 280,920
Total assets, fair market value [2] 288,588 342,689
Investments in securities [2] 225,087 272,412
Total revenue 48,247 55,460
Total expenses 19,852 22,414
Contributions, gifts, and grants paid [4] 14,519 16,421
Excess of revenue over expenses (net) 28,395 33,046
Net investment income [5] 26,189 34,801
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS
Number of returns, total 40,621 39,302
With unrelated business taxable income 19,511 20,827
Without unrelated business taxable income 21,109 18,475
Gross unrelated business income [7] 7,295 7,809
Total deductions [7,8,9] 6,619 6,903
Unrelated business taxable income (less
deficit) [8] 676 906
Unrelated business taxable income 1,170 1,375
Deficit [8] 494 469
Unrelated business income tax 372 418
Total Total tax [10] 373 423
Type of return, item 1998 1999
(5) (6)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 207,272 211,615
Total assets, book value [2] 1,351,541 1,453,675
Total liabilities [2] 459,188 481,444
Total fund balance or net worth [2] 892,353 972,232
Total revenue 752,044 800,676
Program service revenue [3] 502,832 518,111
Contributions, gifts, and grants 161,751 174,992
Membership dues and assessments 6,952 6,331
Other 80,508 101,242
Total expenses 684,566 714,487
Excess of revenue over expenses (net) 67,478 86,189
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 56,658 62,694
Nonoperating foundations 52,460 58,840
Operating foundations 4,198 3,854
Total assets, book value [2] 325,672 384,565
Total assets, fair market value [2] 397,084 466,863
Investments in securities [2] 317,900 363,442
Total revenue 59,735 83,286
Total expenses 25,902 33,876
Contributions, gifts, and grants paid [4] 19,394 22,763
Excess of revenue over expenses (net) 33,833 49,410
Net investment income [5] 39,313 57,142
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS
Number of returns, total 46,208 42,151
With unrelated business taxable income 24,332 20,718
Without unrelated business taxable income 21,876 21,433
Gross unrelated business income [7] 7,585 7,722
Total deductions [7,8,9] 6,484 6,835
Unrelated business taxable income (less
deficit) [8] 1,100 887
Unrelated business taxable income 1,670 1,485
Deficit [8] 569 598
Unrelated business income tax 506 423
Total Total tax [10] 464 422
Type of return, item 2000 2001
(7) (8)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 230,159 240,569
Total assets, book value [2] 1,562,536 1,631,719
Total liabilities [2] 539,367 611,390
Total fund balance or net worth [2] 1,023,169 1,020,329
Total revenue 866,208 896,974
Program service revenue [3] 579,081 630,817
Contributions, gifts, and grants 199,076 212,427
Membership dues and assessments 6,660 7,239
Other 81,392 46,491
Total expenses 796,434 862,721
Excess of revenue over expenses (net) 69,775 34,253
DOMESTIC PRIVATE FOUNDATION
INFORMATION RETURNS
Number of returns, total 66,738 70,787
Nonoperating foundations 61,501 63,650
Operating foundations 5,238 7,137
Total assets, book value [2] 409,524 413,577
Total assets, fair market value [2] 471,646 455,423
Investments in securities [2] 361,418 329,353
Total revenue 72,780 45,264
Total expenses 37,434 36,661
Contributions, gifts, and grants paid [4] 27,564 27,383
Excess of revenue over expenses (net) 35,346 8,602
Net investment income [5] 48,830 25,719
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS
Number of returns, total 38,567 35,540
With unrelated business taxable income 19,336 15,277
Without unrelated business taxable income 19,231 20,264
Gross unrelated business income [7] 8,413 7,900
Total deductions [7,8,9] 7,703 7,883
Unrelated business taxable income (less
deficit) [8] 710 18
Unrelated business taxable income 1,427 792
Deficit [8] 717 774
Unrelated business income tax 406 226
Total Total tax [10] 403 222
See notes at end of this section.
Table 17.--Estate Tax Returns as a Percentage of Adult Deaths, Selected
Years of Death, 1934-2001
[Money amounts are in thousands of dollars]
Taxable estate tax returns [4, 5]
Total Total gross
Selected adult Percentage estate at Estate
year of deaths of adult date of tax after
death [2] [3] Number deaths death credits
(1) (2) (3) (4) (5)
1934 983,970 8,655 0.88 2,197,941 153,763
1935 1,172,245 9,137 0.78 2,084,269 195,301
1936 1,257,290 12,010 0.96 2,561,906 305,784
1937 1,237,585 13,220 1.07 2,844,112 314,620
1938 1,181,275 12,720 1.08 2,564,072 276,707
1939 1,205,072 12,907 1.07 2,441,960 250,360
1940 1,237,186 13,336 1.08 2,578,314 291,758
1941 1,216,855 13,493 1.11 2,550,473 308,342
1942 1,211,391 12,726 1.05 2,452,340 362,164
1943 1,277,009 12,154 0.95 2,720,000 404,638
1944 1,238,917 13,869 1.12 3,245,624 531,052
1946 1,239,713 18,232 1.47 3,993,298 621,966
1947 1,278,856 19,742 1.54 4,445,326 714,707
1948 1,283,601 17,469 1.36 4,271,852 567,421
1949 1,285,684 17,411 1.35 4,126,358 483,520
1950 1,304,343 18,941 1.45 4,655,892 577,401
1953 1,237,741 24,997 2.02 6,287,867 778,504
1954 1,332,412 25,143 1.89 6,387,246 778,342
1956 1,289,193 32,131 2.49 8,903,611 1,176,710
1958 1,358,375 38,515 2.84 9,995,884 1,185,620
1960 1,426,148 45,439 3.19 12,733,459 1,618,548
1962 1,483,846 55,207 3.72 14,713,504 1,840,972
1965 1,578,813 67,404 4.27 18,820,065 2,414,310
1969 1,796,055 93,424 5.20 23,459,524 2,999,965
1972 1,854,146 120,761 6.51 33,293,565 4,153,250
1976 1,819,107 139,115 7.65 40,578,379 4,979,112
1982 1,897,820 34,426 1.81 31,903,845 4,937,216
1983 1,945,913 34,899 1.79 33,434,470 5,073,787
1984 1,968,128 30,436 1.55 34,201,557 5,012,750
1985 2,015,070 22,326 1.11 35,168,822 6,044,292
1986 2,033,978 21,923 1.08 37,799,304 6,276,800
1987 2,053,084 18,157 0.88 40,907,217 6,392,989
1988 2,096,704 20,864 1.00 43,413,056 7,432,376
1989 2,079,035 23,096 1.11 51,062,975 8,953,181
1990 2,079,034 24,647 1.19 53,698,028 9,217,499
1991 2,101,746 26,680 1.27 55,363,655 9,617,366
1992 2,111,617 27,235 1.29 59,707,135 10,474,949
1993 2,204,366 32,062 1.45 72,047,377 12,559,769
1994 2,216,736 32,565 1.47 69,492,783 12,312,421
1995 2,252,471 36,651 1.63 78,756,293 14,259,048
1996 2,314,254 41,714 1.80 95,003,317 16,336,256
1997 2,258,366 47,800 2.12 104,860,580 19,957,705
1998 2,282,055 49,913 2.19 117,965,303 22,676,230
1999 2,336,840 53,819 2.30 135,076,422 24,809,821
2000 2,349,361 51,159 2.18 126,095,812 24,032,595
2001 2,363,100 49,911 2.11 132,301,775 23,393,255
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
Individual
Quarter and fiscal year Total [1] income taxes [2]
(1) (2)
FISCAL YEAR 1987, TOTAL [4] 886,290 465,452
October 1986-December 1986 180,580 92,346
January 1987-March 1987 209,032 105,483
April 1987-June 1987 285,477 164,008
July 1987-September 1987 [4] 211,201 103,615
FISCAL YEAR 1988, TOTAL 945,614 473,667
October 1987-December 1987 200,006 97,479
January 1988-March 1988 222,784 111,215
April 1988-June 1988 298,938 160,018
July 1988-September 1988 223,886 104,955
FISCAL YEAR 1989, TOTAL 1,024,718 515,732
October 1988-December 1988 216,503 104,522
January 1989-March 1989 238,279 114,475
April 1989-June 1989 334,878 180,947
July 1989-September 1989 235,059 115,788
FISCAL YEAR 1990, TOTAL 1,066,600 540,228
October 1989-December 1989 222,867 110,077
January 1990-March 1990 251,924 127,277
April 1990-June 1990 343,976 181,180
July 1990-September 1990 247,833 121,694
FISCAL YEAR 1991, TOTAL 1,099,746 546,877
October 1990-December 1990 242,792 118,047
January 1991-March 1991 257,078 119,891
April 1991-June 1991 338,591 181,949
July 1991-September 1991 261,284 126,990
FISCAL YEAR 1992, TOTAL 1,134,195 557,723
October 1991-December 1991 249,845 117,980
January 1992-March 1992 266,984 136,220
April 1992-June 1992 348,986 173,437
July 1992-September 1992 268,380 130,086
FISCAL YEAR 1993, TOTAL 1,190,673 585,774
October 1992-December 1992 262,404 124,812
January 1993-March 1993 285,925 154,596
April 1993-June 1993 354,070 168,977
July 1993-September 1993 288,274 137,389
FISCAL YEAR 1994, TOTAL 1,290,246 619,819
October 1993-December 1993 282,891 132,790
January 1994-March 1994 309,746 160,382
April 1994-June 1994 386,403 182,996
July 1994-September 1994 311,205 143,651
FISCAL YEAR 1995, TOTAL 1,390,048 675,779
October 1994-December 1994 301,238 138,454
January 1995-March 1995 329,624 169,977
April 1995-June 1995 432,556 214,105
July 1995-September 1995 326,630 153,243
FISCAL YEAR 1996, TOTAL 1,500,351 745,313
October 1995-December 1995 320,038 148,203
January 1996-March 1996 349,683 184,419
April 1996-June 1996 474,823 242,754
July 1996-September 1996 355,808 169,937
FISCAL YEAR 1997, TOTAL 1,637,157 825,021
October 1996-December 1996 345,447 157,767
January 1997-March 1997 379,827 197,477
April 1997-June 1997 526,490 285,884
July 1997-September 1997 385,392 183,893
FISCAL YEAR 1998, TOTAL 1,782,997 928,066
October 1997-December 1997 381,995 180,507
January 1998-March 1998 412,808 216,994
April 1998-June 1998 578,540 319,050
July 1998-September 1998 409,655 211,515
FISCAL YEAR 1999, TOTAL 1,917,643 1,002,186
October 1998-December 1998 410,884 192,843
January 1999-March 1999 444,224 239,680
April 1999-June 1999 616,626 351,720
July 1999-September 1999 445,908 217,943
FISCAL YEAR 2000, TOTAL 2,112,755 1,137,078
October 1999-December 1999 442,745 222,369
January 2000-March 2000 490,661 265,193
April 2000-June 2000 690,101 403,071
July 2000-September 2000 489,248 246,445
FISCAL YEAR 2001, TOTAL 2,144,654 1,178,210
October 2000-December 2000 466,710 228,483
January 2001-March 2001 523,566 285,417
April 2001-June 2001 709,403 425,471
July 2001-September 2001 444,976 238,839
FISCAL YEAR 2002, TOTAL 2,033,661 1,037,734
October 2001-December 2001 477,215 235,729
January 2002-March 2002 494,506 250,689
April 2002-June 2002 599,650 324,735
July 2002-September 2002 462,289 226,580
FISCAL YEAR 2003, TOTAL 1,969,648 987,209
October 2002-December 2002 444,259 209,947
January 2003-March 2003 480,840 252,412
April 2003-June 2003 596,078 310,723
July 2003-September 2003 448,471 214,128
FISCAL YEAR 2004, TOTAL 2,035,472 990,249
October 2003-December 2003 453,625 211,414
January 2004-March 2004 489,927 253,054
April 2004-June 2004 612,808 308,822
July 2004-September 2004 479,112 216,958
FISCAL YEAR 2005,
October 2004-December 2004 492,020 282,536
Amount collected
by type of Excise taxes
return
Internal
Corporation Revenue
Quarter and fiscal year income taxes [3] Service [1,4]
(3) (4)
FISCAL YEAR 1987, TOTAL [4] 102,859 33,311
October 1986-December 1986 22,466 8,281
January 1987-March 1987 22,649 7,925
April 1987-June 1987 29,748 8,493
July 1987-September 1987 [4] 27,996 8,612
FISCAL YEAR 1988, TOTAL 109,683 25,934
October 1987-December 1987 24,828 6,475
January 1988-March 1988 22,006 5,304
April 1988-June 1988 35,991 6,550
July 1988-September 1988 26,858 7,605
FISCAL YEAR 1989, TOTAL 117,015 25,977
October 1988-December 1988 29,551 6,657
January 1989-March 1989 20,760 6,098
April 1989-June 1989 40,825 6,899
July 1989-September 1989 25,879 6,324
FISCAL YEAR 1990, TOTAL 110,017 27,139
October 1989-December 1989 26,390 6,184
January 1990-March 1990 21,433 5,868
April 1990-June 1990 37,398 8,143
July 1990-September 1990 24,796 6,944
FISCAL YEAR 1991, TOTAL 113,599 30,452
October 1990-December 1990 29,248 6,363
January 1991-March 1991 22,974 7,107
April 1991-June 1991 35,953 7,545
July 1991-September 1991 25,423 9,436
FISCAL YEAR 1992, TOTAL 117,951 33,566
October 1991-December 1991 28,571 8,238
January 1992-March 1992 19,751 8,159
April 1992-June 1992 41,930 8,311
July 1992-September 1992 27,699 8,858
FISCAL YEAR 1993, TOTAL 131,548 34,962
October 1992-December 1992 30,324 8,388
January 1993-March 1993 21,124 8,317
April 1993-June 1993 47,920 8,739
July 1993-September 1993 32,180 9,518
FISCAL YEAR 1994, TOTAL 154,205 43,005
October 1993-December 1993 36,088 9,907
January 1994-March 1994 24,883 9,932
April 1994-June 1994 55,652 10,629
July 1994-September 1994 37,582 12,536
FISCAL YEAR 1995, TOTAL 174,422 44,981
October 1994-December 1994 40,811 11,029
January 1995-March 1995 26,137 10,791
April 1995-June 1995 65,995 11,116
July 1995-September 1995 41,479 12,045
FISCAL YEAR 1996, TOTAL 189,055 42,222
October 1995-December 1995 46,823 11,409
January 1996-March 1996 27,971 9,939
April 1996-June 1996 68,509 9,835
July 1996-September 1996 45,752 11,039
FISCAL YEAR 1997, TOTAL 204,492 44,806
October 1996-December 1996 49,612 10,052
January 1997-March 1997 31,359 10,762
April 1997-June 1997 75,093 11,600
July 1997-September 1997 48,428 12,393
FISCAL YEAR 1998, TOTAL 213,270 45,643
October 1997-December 1997 56,228 12,424
January 1998-March 1998 33,640 11,424
April 1998-June 1998 75,714 12,575
July 1998-September 1998 47,688 9,220
FISCAL YEAR 1999, TOTAL 216,325 58,586
October 1998-December 1998 56,474 18,017
January 1999-March 1999 33,958 12,179
April 1999-June 1999 72,904 13,366
July 1999-September 1999 52,989 15,023
FISCAL YEAR 2000, TOTAL 235,655 54,811
October 1999-December 1999 57,122 12,611
January 2000-March 2000 39,584 13,107
April 2000-June 2000 79,583 13,608
July 2000-September 2000 59,366 15,484
FISCAL YEAR 2001, TOTAL 186,732 52,419
October 2000-December 2000 64,597 12,574
January 2001-March 2001 38,239 13,436
April 2001-June 2001 64,709 12,369
July 2001-September 2001 19,187 14,040
FISCAL YEAR 2002, TOTAL 211,438 52,137
October 2001-December 2001 71,783 8,070
January 2002-March 2002 38,760 15,632
April 2002-June 2002 55,496 13,486
July 2002-September 2002 45,399 14,949
FISCAL YEAR 2003, TOTAL 194,146 52,771
October 2002-December 2002 51,821 12,461
January 2003-March 2003 31,309 12,017
April 2003-June 2003 67,381 12,821
July 2003-September 2003 43,636 15,473
FISCAL YEAR 2004, TOTAL 230,619 54,807
October 2003-December 2003 59,746 12,613
January 2004-March 2004 33,289 13,018
April 2004-June 2004 81,800 13,554
July 2004-September 2004 55,784 15,623
FISCAL YEAR 2005,
October 2004-December 2004 74,547 12,692
Excise taxes
Alcohol and
Tobacco Tax Estate
and Trade Employment and gift
Quarter and fiscal year Bureau [4] taxes [5] taxes
(5) (6) (7)
FISCAL YEAR 1987, TOTAL [4] [4] 277,000 7,668
October 1986-December 1986 N/A 55,615 1,872
January 1987-March 1987 N/A 71,156 1,819
April 1987-June 1987 N/A 81,139 2,089
July 1987-September 1987 [4] [4] 69,090 1,888
FISCAL YEAR 1988, TOTAL 10,507 318,039 7,784
October 1987-December 1987 2,911 66,500 1,813
January 1988-March 1988 2,337 80,161 1,761
April 1988-June 1988 2,763 91,426 2,190
July 1988-September 1988 2,496 79,952 2,020
FISCAL YEAR 1989, TOTAL 11,397 345,626 8,973
October 1988-December 1988 2,985 70,632 2,156
January 1989-March 1989 2,395 92,587 1,964
April 1989-June 1989 3,401 100,077 2,729
July 1989-September 1989 2,615 82,329 2,124
FISCAL YEAR 1990, TOTAL 10,235 367,219 11,762
October 1989-December 1989 2,790 74,982 2,444
January 1990-March 1990 2,187 92,868 2,291
April 1990-June 1990 2,690 110,281 4,284
July 1990-September 1990 2,568 89,088 2,743
FISCAL YEAR 1991, TOTAL 12,895 384,451 11,473
October 1990-December 1990 2,753 83,646 2,735
January 1991-March 1991 2,919 101,569 2,618
April 1991-June 1991 3,545 106,426 3,173
July 1991-September 1991 3,678 92,810 2,947
FISCAL YEAR 1992, TOTAL 13,395 400,081 11,479
October 1991-December 1991 3,572 88,749 2,735
January 1992-March 1992 2,823 97,425 2,606
April 1992-June 1992 3,539 118,503 3,266
July 1992-September 1992 3,461 95,404 2,872
FISCAL YEAR 1993, TOTAL 13,987 411,511 12,891
October 1992-December 1992 3,581 92,284 3,015
January 1993-March 1993 3,074 96,042 2,772
April 1993-June 1993 3,776 120,767 3,891
July 1993-September 1993 3,556 102,418 3,213
FISCAL YEAR 1994, TOTAL 13,779 443,831 15,607
October 1993-December 1993 3,525 97,012 3,569
January 1994-March 1994 3,009 108,037 3,503
April 1994-June 1994 3,592 128,665 4,869
July 1994-September 1994 3,653 110,117 3,666
FISCAL YEAR 1995, TOTAL 14,317 465,405 15,144
October 1994-December 1994 3,791 103,537 3,616
January 1995-March 1995 2,982 116,503 3,234
April 1995-June 1995 3,603 133,357 4,380
July 1995-September 1995 3,941 112,008 3,914
FISCAL YEAR 1996, TOTAL 13,805 492,365 17,592
October 1995-December 1995 3,411 106,200 3,992
January 1996-March 1996 2,959 120,783 3,612
April 1996-June 1996 3,532 144,825 5,368
July 1996-September 1996 3,903 120,557 4,620
FISCAL YEAR 1997, TOTAL 13,883 528,597 20,356
October 1996-December 1996 3,261 120,284 4,471
January 1997-March 1997 3,052 132,838 4,339
April 1997-June 1997 3,524 144,048 6,341
July 1997-September 1997 4,046 131,426 5,206
FISCAL YEAR 1998, TOTAL 13,588 557,799 24,631
October 1997-December 1997 3,181 124,315 5,340
January 1998-March 1998 2,968 142,512 5,270
April 1998-June 1998 3,581 159,632 7,988
July 1998-September 1998 3,858 131,341 6,033
FISCAL YEAR 1999, TOTAL 13,490 598,670 28,386
October 1998-December 1998 3,216 133,695 6,639
January 1999-March 1999 2,915 149,408 6,084
April 1999-June 1999 3,457 166,086 9,093
July 1999-September 1999 3,903 149,480 6,570
FISCAL YEAR 2000, TOTAL 15,838 639,652 29,722
October 1999-December 1999 3,523 139,310 7,810
January 2000-March 2000 3,540 162,816 6,421
April 2000-June 2000 4,217 180,645 8,977
July 2000-September 2000 4,558 156,881 6,514
FISCAL YEAR 2001, TOTAL 15,822 682,223 29,248
October 2000-December 2000 3,782 150,175 7,099
January 2001-March 2001 3,472 176,339 6,663
April 2001 -June 2001 4,137 193,561 9,156
July 2001-September 2001 4,531 162,148 6,331
FISCAL YEAR 2002, TOTAL 17,034 688,077 27,242
October 2001-December 2001 3,756 151,079 6,798
January 2002-March 2002 3,957 178,982 6,486
April 2002-June 2002 4,480 194,045 7,408
July 2002-September 2002 4,841 163,971 6,549
FISCAL YEAR 2003, TOTAL 16,719 695,976 22,827
October 2002-December 2002 3,791 160,448 5,792
January 2003-March 2003 3,808 175,609 5,684
April 2003-June 2003 4,336 194,902 5,916
July 2003-September 2003 4,783 165,016 5,435
FISCAL YEAR 2004, TOTAL 16,970 717,247 25,579
October 2003-December 2003 3,957 159,894 6,000
January 2004-March 2004 3,745 180,871 5,950
April 2004-June 2004 4,481 197,486 6,665
July 2004-September 2004 4,786 178,996 6,965
FISCAL YEAR 2005,
October 2004-December 2004 4,107 112,197 5,942
Table 19.--Internal Revenue Tax Refunds: Amount Refunded by Quarter and
Fiscal Year,
1987-2005
(Money amounts are in millions of dollars]
Amount refunded by type of return
Individual Corporation
income income
Quarter and fiscal year Total [1] taxes [2] taxes [3]
(1) (2) (3)
FISCAL YEAR 1987, TOTAL 96,969 73,583 19,891
October 1986-December 1986 8,668 3,406 4,789
January 1987-March 1987 28,422 22,198 5,296
April 1987-June 1987 50,063 42,858 5,948
July 1987-September 1987 9,816 5,121 3,858
FISCAL YEAR 1988, TOTAL 94,480 74,399 16,477
October 1987-December 1987 7,701 3,437 3,727
January 1988-March 1988 27,798 21,744 5,248
April 1988-June 1988 49,202 43,769 3,848
July 1988-September 1988 9,776 5,449 3,654
FISCAL YEAR 1989, TOTAL 93,613 73,597 14,921
October 1988-December 1988 8,380 3,362 4,461
January 1989-March 1989 32,041 26,759 4,462
April 1989-June 1989 43,538 38,895 3,849
July 1989-September 1989 9,654 4,581 2,149
FISCAL YEAR 1990, TOTAL 99,656 76,065 18,324
October 1989-December 1989 8,487 3,094 4,605
January 1990-March 1990 37,121 31,367 4,922
April 1990-June 1990 43,308 36,952 4,209
July 1990-September 1990 10,740 4,652 4,588
FISCAL YEAR 1991, TOTAL 104,380 82,877 17,440
October 1990-December 1990 8,284 3,367 4,148
January 1991-March 1991 38,020 32,811 4,286
April 1991-June 1991 47,962 41,638 4,748
July 1991-September 1991 10,114 5,061 4,258
FISCAL YEAR 1992, TOTAL 113,108 88,624 19,688
October 1991-December 1991 10,072 3,607 5,639
January 1992-March 1992 44,657 38,183 5,750
April 1992-June 1992 47,817 42,231 4,596
July 1992-September 1992 10,562 4,603 3,703
FISCAL YEAR 1993, TOTAL 93,580 74,234 16,035
October 1992-December 1992 7,891 3,081 4,190
January 1993-March 1993 37,213 31,503 4,971
April 1993-June 1993 39,325 35,353 3,195
July 1993-September 1993 9,151 4,297 3,679
FISCAL YEAR 1994, TOTAL 96,980 75,935 16,251
October 1993-December 1993 7,329 2,322 4,176
January 1994-March 1994 34,614 27,859 5,800
April 1994-June 1994 43,804 40,876 2,109
July 1994-September 1994 11,233 4,878 4,165
FISCAL YEAR 1995, TOTAL 108,035 84,056 19,350
October 1994-December 1994 9,086 3,440 4,909
January 1995-March 1995 35,791 27,642 6,370
April 1995-June 1995 53,388 47,433 4,904
July 1995-September 1995 9,770 5,541 3,167
FISCAL YEAR 1996, TOTAL 132,710 107,361 19,201
October 1995-December 1995 11,149 4,133 5,391
January 1996-March 1996 48,625 41,633 6,103
April 1996-June 1996 61,612 56,319 4,363
July 1996-September 1996 11,324 5,276 3,344
FISCAL YEAR 1997, TOTAL 142,599 113,083 24,046
October 1996-December 1996 13,306 4,460 8,082
January 1997-March 1997 58,345 51,442 5,771
April 1997-June 1997 57,421 51,980 4,399
July 1997-September 1997 13,525 5,201 5,794
FISCAL YEAR 1998, TOTAL 153,828 119,499 27,560
October 1997-December 1997 10,680 4,369 5,496
January 1998-March 1998 66,516 56,124 9,326
April 1998-June 1998 59,172 52,613 5,506
July 1998-September 1998 17,460 6,393 7,232
FISCAL YEAR 1999, TOTAL 185,282 146,406 34,062
October 1998-December 1998 15,684 5,010 9,885
January 1999-March 1999 77,493 65,467 10,648
April 1999-June 1999 76,729 68,418 7,139
July 1999-September 1999 15,376 7,511 6,390
FISCAL YEAR 2000, TOTAL 195,751 157,837 30,382
October 1999-December 1999 16,453 6,590 8,844
January 2000-March 2000 94,728 84,290 8,933
April 2000-June 2000 67,353 59,386 6,625
July 2000-September 2000 17,217 7,571 5,980
FISCAL YEAR 2001, TOTAL 252,787 205,690 37,941
October 2000-December 2000 17,859 6,685 10,148
January 2001-March 2001 102,741 87,193 13,984
April 2001 -June 2001 75,813 66,964 7,409
July 2001-September 2001 56,374 44,848 6,400
FISCAL YEAR 2002, TOTAL 257,644 183,891 66,758
October 2001-December 2001 26,567 8,665 16,659
January 2002-March 2002 94,761 76,571 16,658
April 2002-June 2002 107,211 87,192 18,498
July 2002-September 2002 29,105 11,463 14,942
FISCAL YEAR 2003, 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,
October 2004-December 2004 24,050 10,242 12,911
Amount refunded by type of return
Excise Employment Estate and
Quarter and fiscal year 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,
October 2004-December 2004 184 483 229
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]
Refund
Number of 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
Less: Child support reversals
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 129,466 54,302
Department of Education 278,490 137,425
Small Business Administration 5,834 4,031
Department of Housing and Urban Development 9,501 6,604
Department of Agriculture 6,505 3,446
Food and Consumer Service N/A N/A
Department of Defense [8] 54,950 17,561
All other 1,085 282
Less: Reversals, except child support
Refund
Number of 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
Less: Child support reversals
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 52,602 23,268
Department of Education 315,742 167,990
Small Business Administration 3,949 2,530
Department of Housing and Urban Development 10,653 7,948
Department of Agriculture 4,838 2,669
Food and Consumer Service N/A N/A
Department of Defense [8] 59,533 18,202
All other 9,853 6,951
Less: Reversals, except child support
Refund
Number of 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
Less: Child support reversals
Social Security Administration [4] N/A N/A
Department of Veterans Affairs 56,085 27,209
Department of Education 334,740 191,940
Small Business Administration 3,816 2,648
Department of Housing and Urban Development 11,441 8,602
Department of Agriculture 66,269 24,189
Food and Consumer Service N/A N/A
Department of Defense [8] 61,804 21,622
All other 7,392 4,330
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency 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
Less: Child support reversals
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
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency 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
Less: Child support reversals
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
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency 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
Less: Child support reversals
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
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency 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
Less: Child support reversals
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
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency 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
Less: Child support reversals
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
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency 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
Less: Child support reversals
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
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
1996
(19) (20)
Total 2,120,935 1,678,504
Department of Health and Human Services [4] 1,241,395 1,019,612
Child support (TANF) [5] 879,143 716,637
Child support (non-TANF) [6] 361,453 302,146
Program support center [7] 799 829
Less: Child support reversals
Social Security Administration [4] n.a. n.a.
Department of Veterans Affairs 30,190 17,961
Department of Education 49,989 12,743
Small Business Administration 573,308 517,169
Department of Housing and Urban Development 3,503 3,638
Department of Agriculture 6,228 6,738
Food and Consumer Service 93,884 42,504
Department of Defense [8] 87,203 35,843
All other 111,207 53,404
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
1997
(21) (22)
Total 2,162,102 1,758,154
Department of Health and Human Services [4] 1,303,676 1,108,125
Child support (TANF) [5] 902,766 764,700
Child support (non-TANF) [6] 400,198 342,696
Program support center [7] 712 729
Less: Child support reversals
Social Security Administration [4] n.a. n.a.
Department of Veterans Affairs 27,996 17,584
Department of Education 45,479 12,476
Small Business Administration 518,844 482,241
Department of Housing and Urban Development 3,952 4,206
Department of Agriculture 6,876 7,602
Food and Consumer Service 115,076 53,680
Department of Defense [8] 108,612 47,162
All other 127,103 63,052
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
1998
(23) (24)
Total 2,375,081 1,963,834
Department of Health and Human Services [4] 1,309,352 1,130,941
Child support (TANF) [5] 876,609 754,205
Child support (non-TANF) [6] 432,101 376,171
Program support center [7] 642 565
Less: Child support reversals
Social Security Administration [4] n.a. n.a.
Department of Veterans Affairs 62,487 39,282
Department of Education 43,290 11,430
Small Business Administration 653,997 623,914
Department of Housing and Urban Development 4,036 4,504
Department of Agriculture 6,032 7,679
Food and Consumer Service 159,633 78,056
Department of Defense [8] 146,127 65,476
All other 129,409 62,770
Less: Reversals, except child support
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
1999
(25) (26)
Total 2,764,424 2,606,366
Department of Health and Human Services [4] 1,440,993 1,479,598
Child support (TANF) [5] 936,622 953,682
Child support (non-TANF) [6] 503,589 525,002
Program support center [7] 782 914
Less: Child support reversals 116,742 131,913
Social Security Administration [4] 77,672 52,080
Department of Veterans Affairs 51,861 15,467
Department of Education 963,409 1,084,905
Small Business Administration 571 776
Department of Housing and Urban Development 10,909 15,382
Department of Agriculture 208,794 103,252
Food and Consumer Service 192,312 86,927
Department of Defense [8] 201,756 100,280
All other 7,467 5,143
Less: Reversals, except child support 82,266 118,604
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
2000
(27) (28)
Total 2,869,130 2,763,530
Department of Health and Human Services [4] 1,426,635 1,479,598
Child support (TANF) [5] 885,635 902,037
Child support (non-TANF) [6] 540,342 581,805
Program support center [7] 658 1,210
Less: Child support reversals 53,051 64,819
Social Security Administration [4] 102,480 81,891
Department of Veterans Affairs 50,409 16,106
Department of Education 853,175 932,575
Small Business Administration 2,227 3,834
Department of Housing and Urban Development 10,565 15,988
Department of Agriculture 214,279 120,238
Food and Consumer Service 196,366 97,389
Department of Defense [8] 140,588 71,008
All other 68,772 36,838
Less: Reversals, except child support 54,247 80,064
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
2001
(29) (30)
Total 4,307,006 3,101,507
Department of Health and Human Services [4] 2,200,333 1,714,968
Child support (TANF) [5] 1,262,018 965,864
Child support (non-TANF) [6] 937,381 746,668
Program support center [7] 934 2,436
Less: Child support reversals 51,037 59,379
Social Security Administration [4] 153,134 100,759
Department of Veterans Affairs 139,526 33,717
Department of Education 1,217,876 1,029,539
Small Business Administration 2,105 2,478
Department of Housing and Urban Development 16,062 16,593
Department of Agriculture 41,255 37,272
Food and Consumer Service 175,177 80,438
Department of Defense [8] 210,102 100,654
All other 255,334 118,883
Less: Reversals, except child support 52,861 74,414
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
2002
(31) (32)
Total 2,921,769 2,608,905
Department of Health and Human Services [4] 1,402,665 1,511,070
Child support (TANF) [5] 774,281 802,393
Child support (non-TANF) [6] 627,927 707,504
Program support center [7] 457 1,172
Less: Child support reversals 49,118 58,072
Social Security Administration [4] 96,621 86,752
Department of Veterans Affairs 97,371 26,871
Department of Education 696,006 772,975
Small Business Administration 1,591 2,924
Department of Housing and Urban Development 8,310 12,058
Department of Agriculture 27,663 30,416
Food and Consumer Service 157,737 74,575
Department of Defense [8] 123,325 78,471
All other 410,617 140,054
Less: Reversals, except child support 51,019 69,189
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
2003
(33) (34)
Total 3,236,882 2,824,433
Department of Health and Human Services [4] 1,611,570 1,618,028
Child support (TANF) [5] 829,999 799,569
Child support (non-TANF) [6] 781,274 817,971
Program support center [7] 297 488
Less: Child support reversals -44,024 -60,757
Social Security Administration [4] 87,075 80,421
Department of Veterans Affairs 127,502 32,900
Department of Education 753,690 818,264
Small Business Administration 3,170 5,173
Department of Housing and Urban Development 9,150 12,030
Department of Agriculture 29,489 25,175
Food and Consumer Service 152,034 69,711
Department of Defense [8] 166,798 97,272
All other 384,898 197,376
Less: Reversals, except child support -44,470 -71,160
Refund
Number of offset
Selected program or agency offsets [2] amount [3]
2004
(35) (36)
Total 2,890,975 2,935,073
Department of Health and Human Services [4] 1,389,261 1,544,059
Child support (TANF) [5] 699,992 732,937
Child support (non-TANF) [6] 688,921 810,420
Program support center [7] 348 702
Less: Child support reversals -43,537 60,189
Social Security Administration [4] 73,997 74,408
Department of Veterans Affairs 116,805 33,635
Department of Education 623,340 722,733
Small Business Administration 2,984 5,467
Department of Housing and Urban Development 6,244 9,480
Department of Agriculture 20,226 20,233
Food and Consumer Service 124,371 62,449
Department of Defense [8] 157,449 89,007
All other 462,501 245,126
Less: Reversals, except child support -42,666 68,287
See notes at end of this section.
Table 21.--Federal Excise Taxes Reported to or Collected by the
Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau,
and Customs Service, by Type of Excise Tax, Fiscal Years 1997-2004
[Money amounts are in thousands of dollars]
Fiscal year
Type of excise tax by agency 1997 1998 1999
to which tax was reported or
paid (1) (2) (3)
Total excise tax collections 58,690,000 59,231,000 72,076,000
Excise tax collections or
liabilities reported by the
Internal Revenue Service (1)
Total excise tax collections 44,805,621 45,642,716 58,585,763
Tax liabilities by type of
excise tax, total 45,533,817 N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles
(expired, January 1,
2003) 440,347 428,471 401,535
Boats (repealed, January
1, 1993) -- 283 --
Aircraft (repealed,
January 1, 1993) 19 3 --
Jewelry (repealed,
January 1, 1993) -5 -- --
Furs (repealed, January
1, 1993) 5 -- 12
Dyed diesel fuel used in
trains:
Total, excluding floor
stocks 152,700 206,617 170,463
Floor stocks 4 -- 7
Dyed diesel fuel for
certain intercity or
local buses -4,589 2,589 2,458
Special motor fuels:
Total, excluding floor
stocks 37,300 18,745 23,757
Floor stocks -- -- -17
Compressed natural gas 1,047 1,025 865
Alcohol fuels 28 258 -377
Fuels used commercially on
inland waterways 120,687 117,313 121,903
Truck, trailer, and
semitrailer chassis and
bodies, and tractors 1,785,700 2,119,063 2,956,880
Manufacturer's excise taxes:
Gas guzzlers (2) 48,155 47,687 68,327
Highway-type tires (2) 368,500 388,594 416,658
Aviation gasoline (3) 43,909 60,741 57,832
Gasoline except for use in
gasohol:
Total, excluding floor
stocks 20,836,000 20,644,998 21,236,659
Floor stocks -1,491 1 -65
Diesel fuel, except for
trains and intercity
buses:
Total, excluding floor
stocks (2) 7,160,800 7,497,816 7,895,919
Floor stocks 105 -66 121
Gasoline for use in
gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 1,390 741 42
7.7 percent under 10
percent 4,498 3,792 13,228
10 percent or more 214,090 241,946 231,114
Floor stocks -3 -- --
Gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 107,114 68,917 81,873
7.7 percent under 10
percent 180,575 123,441 180,025
10 percent or more 1,060,250 1,511,363 1,537,235
Floor stocks -- -- --
Aviation fuel (except
gasoline), noncommercial
use:
Total, excluding floor
stocks 157,900 195,772 173,117
Floor stocks 14,202 -472 58
Aviation fuel (except
gasoline) for commercial
use (other than foreign
trade) 566,860 609,750 649,900
Kerosene effective Jul 1,
1998 N/A N/A 77,726
Coal:
Mined underground:
At 4.4 percent of sales
price 179,911 183,445 190,133
At $1.10 per ton 224,409 220,426 162,442
Surface mined:
At 4.4 percent of sales
price 71,028 69,855 78,397
At $0.55 per ton 149,282 146,476 138,019
Certain vaccines (2) 174,818 153,108 169,046
Sport fishing equipment 93,500 94,571 97,548
Electric outboard motors,
sonar devices 1,956 2,042 1,922
Bows and arrows 20,173 20,278 19,792
Taxes on facilities and
services:
Telephone and teletypewriter
services 4,706,800 4,747,227 5,248,965
Transportation of persons by
air 4,284,600 6,168,727 6,588,088
Use of international air
travel facilities 240,200 1,119,156 1,272,725
Transportation of property
by air 295,300 373,049 371,487
Taxes on policies issued by
foreign insurers 141,200 122,664 117,584
Taxes related to wagering:
Certain wagers (2) 20,668 10,146 13,805
Occupational taxes (2) 1,268
Certain other excise taxes:
Passenger transportation by
water 19,900 18,269 25,554
Use tax on heavy vehicles
(1, 2) 934,532 804,947 849,226
Environmental taxes:
Domestic petroleum
(Superfund) (expired
effective January 1, 1996) -2,500 -2,741 -3,637
Imported petroleum
(Superfund) (expired
effective January 1, 1996) -400 -18 1,071
Domestic petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) -900 3 -128
Imported petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) -- -13 13
Certain chemicals
(Superfund) (expired
effective January 1, 1996)
(2) 9,700 3,331 12,687
Certain imported substances
(Superfund) (expired
effective January 1, 1996)
(2) 1,200 -334 -322
Ozone-depleting chemicals:
(2)
Total, excluding floor
stocks 98,000 109,150 120,400
Floor stocks 8,200 11,594 6,306
Imported taxable products
containing or manufactured
using ozone-depleting
chemicals (2) -24,400 27,072 -6,166
Taxes on Private Foundations:
Net investment income (5) 297,134 364,629 502,675
Additional excise taxes (6) 1,091 1,209 1,951
Taxes on Black Lung Benefit
Trusts (2) 131 -25 2
Taxes on qualified pension
and other plans:
Failure to meet minimum
funding standards 11,464 6,467 5,307
Nondeductible 5,807 3,842 3,770
contributions
Excess contributions to
Individual Retirement
Accounts and others 6,508 7,407 8,279
Prohibited transactions 6,341 9,484 576
Certain excess
contributions 8,964 8,168 6,281
Reversion of qualified
plan assets to employer 27,340 46,791 22,258
Penalties (2) 8,861 7,847 3,662
Taxes on undistributed
income of qualified
investment entities:
Real Estate Investment
Trusts 1,287 2,183 324
Regulated Investment
Companies 5,499 8,666 5,412
Windfall profits tax on
domestic crude oil
(repealed August 23, 1988) -10,394 -117 79
(1)
Miscellaneous IRS taxes (2) 31,250 -532,553 47,385
Unclassified (9) N/A -2,983,100 6,204,178
Internal Revenue Service
collections less reported
amounts -728,196 N/A N/A
Excise tax collections or
liabilities reported by the
Customs Service and the
Alcohol and Tobacco Tax and
Trade Bureau
Total excise tax collections 13,884,379 13,588,284 13,490,237
Tax liabilities by type of
excise tax (10) 13,772,806 13,531,855 13,478,757
Distilled spirits:
Domestic 2,927,554 2,857,430 2,974,674
Imported 687,249 682,280 758,726
Wine:
Domestic 479,720 480,265 504,042
Imported 159,559 153,877 154,876
Beer:x
Domestic 3,146,491 3,147,823 3,168,158
Imported 241,372 272,645 321,317
Tobacco products: (11)
Domestic (11) 5,819,552 5,608,259 5,189,723
Cigarettes (11) 5,898,191 5,583,318 5,147,438
Cigars (11) 59,754 62,844 69,497
Papers/tubes (11) 772 802 1,201
Chewing tobacco and
snuff (11) 29,193 29,876 29,853
Pipe/roll-your-own
tobacco (11) 4,053 3,698 3,917
Floor stocks (11) 35 2 --
Imported 53,806 64,649 114,524
Firearms and ammunition 150,803 158,383 187,977
Special occupations 106,700 106,244 104,740
Alcohol and Tobacco Tax and
Trade Bureau and Customs
Service collections less
reported amounts 111,573 56,429 11,480
Total collections less
reported amounts -616,623 56,429 11,480
Fiscal year
Type of excise tax by agency 2000 2001
to which tax was reported or
paid (4) (5)
Total excise tax collections 70,648,000 68,241,000
Excise tax collections or
liabilities reported by the
Internal Revenue Service (1)
Total excise tax collections 54,810,038 52,418,848
Tax liabilities by type of
excise tax, total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles
(expired, January 1,
2003) 407,222 341,981
Boats (repealed, January
1, 1993) -- 19
Aircraft (repealed,
January 1, 1993) -- --
Jewelry (repealed,
January 1, 1993) -- --
Furs (repealed, January
1, 1993) -- 1
Dyed diesel fuel used in
trains:
Total, excluding floor
stocks 170,960 167,161
Floor stocks -- --
Dyed diesel fuel for
certain intercity or
local buses 2,317 2,380
Special motor fuels:
Total, excluding floor
stocks 19,535 18,404
Floor stocks -1 --
Compressed natural gas 1,145 1,026
Alcohol fuels 807 5,462
Fuels used commercially on
inland waterways 118,666 114,110
Truck, trailer, and
semitrailer chassis and
bodies, and tractors 2,775,788 1,573,968
Manufacturer's excise taxes:
Gas guzzlers (2) 70,788 78,157
Highway-type tires (2) 420,299 354,769
Aviation gasoline (3) 58,472 49,687
Gasoline except for use in
gasohol:
Total, excluding floor
stocks 21,040,777 20,619,195
Floor stocks 2 -21
Diesel fuel, except for
trains and intercity
buses:
Total, excluding floor
stocks (2) 8,229,762 8,208,994
Floor stocks -133 --
Gasoline for use in
gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 65 9
7.7 percent under 10
percent 4,266 4,839
10 percent or more 265,273 243,702
Floor stocks -- 1
Gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 25,934 297,763
7.7 percent under 10
percent 59,104 146,196
10 percent or more 2,039,428 1,918,995
Floor stocks -- -4
Aviation fuel (except
gasoline), noncommercial
use:
Total, excluding floor
stocks 159,314 187,318
Floor stocks 1
Aviation fuel (except
gasoline) for commercial
use (other than foreign
trade) 667,647 620,044
Kerosene effective Jul 1,
1998 79,591 90,331
Coal:
Mined underground:
At 4.4 percent of sales
price 197,478 183,531
At $1.10 per ton 115,291 135,189
Surface mined:
At 4.4 percent of sales
price 79,842 90,122
At $0.55 per ton 132,526 140,004
Certain vaccines (2) 163,528 152,349
Sport fishing equipment 100,539 100,642
Electric outboard motors,
sonar devices 2,022 2,477
Bows and arrows 20,502 19,094
Taxes on facilities and
services:
Telephone and teletypewriter
services 5,645,239 5,737,027
Transportation of persons by
air 6,963,617 6,670,357
Use of international air
travel facilities 1,323,558 1,450,458
Transportation of property
by air 520,576 400,286
Taxes on policies issued by
foreign insurers 131,672 152,221
Taxes related to wagering:
Certain wagers (2) 10,726 (4)
Occupational taxes (2) (4) (4)
Certain other excise taxes:
Passenger transportation by
water 24,922 27,919
Use tax on heavy vehicles
(1, 2) 893,457 867,345
Environmental taxes:
Domestic petroleum
(Superfund) (expired
effective January 1, 1996) 4 14
Imported petroleum
(Superfund) (expired
effective January 1, 1996) 2,660 337
Domestic petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) -3 6
Imported petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) 253 --
Certain chemicals
(Superfund) (expired
effective January 1, 1996)
(2) 2,395 -2,258
Certain imported substances
(Superfund) (expired
effective January 1, 1996)
(2) 349 -492
Ozone-depleting chemicals:
(2)
Total, excluding floor
stocks 42,552 12,076
Floor stocks 2,273 1,313
Imported taxable products
containing or manufactured
using ozone-depleting
chemicals (2) 17,580 11,978
Taxes on Private Foundations:
Net investment income (5) 503,453 720,047
Additional excise taxes (6) 2,445 3,072
Taxes on Black Lung Benefit
Trusts (2) 2 -1
Taxes on qualified pension
and other plans:
Failure to meet minimum
funding standards 388 652
Nondeductible 38 12,145
contributions
Excess contributions to
Individual Retirement
Accounts and others 10,228 (4)
Prohibited transactions 432 1,091
Certain excess
contributions 1,696 542
Reversion of qualified
plan assets to employer 46,392 2,127
Penalties (2) 1,857 3,958
Taxes on undistributed
income of qualified
investment entities:
Real Estate Investment
Trusts 62 249
Regulated Investment
Companies 42 6,068
Windfall profits tax on
domestic crude oil
(repealed August 23, 1988)
(1)
Miscellaneous IRS taxes (2) 40,226 131,718
Unclassified (9) 1,191,890 335,652
Internal Revenue Service
collections less reported
amounts N/A N/A
Excise tax collections or
liabilities reported by the
Customs Service and the
Alcohol and Tobacco Tax and
Trade Bureau
Total excise tax collections 15,837,962 15,822,152
Tax liabilities by type of
excise tax (10) 15,636,428 15,771,195
Distilled spirits:
Domestic 3,043,375 3,004,527
Imported 816,922 892,230
Wine:
Domestic 517,812 498,537
Imported 174,327 168,675
Beer:x
Domestic 3,216,402 3,171,384
Imported 350,924 383,793
Tobacco products: (11)
Domestic (11) 7,019,884 7,120,255
Cigarettes (11) 6,684,265 7,015,291
Cigars (11) 95,204 116,371
Papers/tubes (11) 1,318 929
Chewing tobacco and
snuff (11) 40,565 43,747
Pipe/roll-your-own
tobacco (11) 12,511 13,919
Floor stocks (11) 261,917 528
Imported 196,141 252,229
Firearms and ammunition 197,840 175,959
Special occupations 102,801 103,606
Alcohol and Tobacco Tax and
Trade Bureau and Customs
Service collections less
reported amounts 201,534 50,957
Total collections less
reported amounts 201,534 50,957
Fiscal year
Type of excise tax by agency 2002 2003
to which tax was reported or
paid (6) (7)
Total excise tax collections 69,171,000 69,490,000
Excise tax collections or
liabilities reported by the
Internal Revenue Service (1)
Total excise tax collections 52,136,835 52,771,160
Tax liabilities by type of
excise tax, total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles
(expired, January 1,
2003) 252,834 65,162
Boats (repealed, January
1, 1993) -- --
Aircraft (repealed,
January 1, 1993) -- --
Jewelry (repealed,
January 1, 1993) -- --
Furs (repealed, January
1, 1993) -- --
Dyed diesel fuel used in
trains:
Total, excluding floor
stocks 147,408 162,654
Floor stocks 1 --
Dyed diesel fuel for
certain intercity or
local buses 1,731 1,266
Special motor fuels:
Total, excluding floor
stocks 17,570 14,226
Floor stocks --
Compressed natural gas 895 1,735
Alcohol fuels 408 -9,986
Fuels used commercially on
inland waterways 111,311 111,058
Truck, trailer, and
semitrailer chassis and
bodies, and tractors 1,574,947 1,608,208
Manufacturer's excise taxes:
Gas guzzlers (2) 79,705 126,685
Highway-type tires (2) 372,800 403,892
Aviation gasoline (3) 62,574 57,953
Gasoline except for use in
gasohol:
Total, excluding floor
stocks 20,942,138 20,169,608
Floor stocks 2 --
Diesel fuel, except for
trains and intercity
buses:
Total, excluding floor
stocks (2) 8,214,559 8,581,467
Floor stocks -- --
Gasoline for use in
gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 77 2,320
7.7 percent under 10
percent 4,835 946
10 percent or more 302,407 358,002
Floor stocks -1 --
Gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 406,578 1,296,991
7.7 percent under 10
percent 176,148 91,017
10 percent or more 1,932,347 2,313,542
Floor stocks -- --
Aviation fuel (except
gasoline), noncommercial
use:
Total, excluding floor
stocks 287,664 286,559
Floor stocks
Aviation fuel (except
gasoline) for commercial
use (other than foreign
trade) 509,944 453,361
Kerosene effective Jul 1,
1998 62,857 72,128
Coal:
Mined underground:
At 4.4 percent of sales
price 155,966 134,588
At $1.10 per ton 149,366 147,646
Surface mined:
At 4.4 percent of sales
price 103,502 109,537
At $0.55 per ton 139,634 125,760
Certain vaccines (2) 161,764 179,009
Sport fishing equipment 97,901 97,986
Electric outboard motors,
sonar devices 2,725 2,585
Bows and arrows 20,297 20,947
Taxes on facilities and
services:
Telephone and teletypewriter
services 5,803,631 5,809,503
Transportation of persons by
air 6,157,264 6,185,415
Use of international air
travel facilities 1,406,192 1,452,015
Transportation of property
by air 372,119 455,209
Taxes on policies issued by
foreign insurers 195,634 292,897
Taxes related to wagering:
Certain wagers (2) (4) (4)
Occupational taxes (2) (4) (4)
Certain other excise taxes:
Passenger transportation by
water 31,069 33,252
Use tax on heavy vehicles
(1, 2) 899,367 911,445
Environmental taxes:
Domestic petroleum
(Superfund) (expired
effective January 1, 1996) -4 1
Imported petroleum
(Superfund) (expired
effective January 1, 1996) 641 -4
Domestic petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) -- --
Imported petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) -- --
Certain chemicals
(Superfund) (expired
effective January 1, 1996)
(2) -2,842 -687
Certain imported substances
(Superfund) (expired
effective January 1, 1996)
(2) -7 --
Ozone-depleting chemicals:
(2)
Total, excluding floor
stocks 3,995 7,519
Floor stocks 1,182 905
Imported taxable products
containing or manufactured
using ozone-depleting
chemicals (2) -945 6,869
Taxes on Private Foundations:
Net investment income (5) 490,425 262,662
Additional excise taxes (6) 4,520 5,059
Taxes on Black Lung Benefit
Trusts (2) -- --
Taxes on qualified pension
and other plans:
Failure to meet minimum
funding standards 1,851 54
Nondeductible -25 6
contributions
Excess contributions to
Individual Retirement
Accounts and others (4) (4)
Prohibited transactions 207 1,476
Certain excess
contributions 34 17
Reversion of qualified
plan assets to employer 175 80
Penalties (2) 1,887 2,446
Taxes on undistributed
income of qualified
investment entities:
Real Estate Investment
Trusts 73 152
Regulated Investment
Companies 1,872 3,892
Windfall profits tax on
domestic crude oil
(repealed August 23, 1988)
(1)
Miscellaneous IRS taxes (2) 106,214 35,543
Unclassified (9) 369,406 318,582
Internal Revenue Service
collections less reported
amounts N/A N/A
Excise tax collections or
liabilities reported by the
Customs Service and the
Alcohol and Tobacco Tax and
Trade Bureau
Total excise tax collections 17,034,165 16,718,840 (r)
Tax liabilities by type of
excise tax (10) 16,989,022 16,678,051 (r)
Distilled spirits:
Domestic 3,138,705 3,132,577 (r)
Imported 901,173 982,016
Wine:
Domestic 513,559 534,927 (r)
Imported 193,737 215,803
Beer:x
Domestic 3,236,231 3,189,580 (r)
Imported 414,895 415,280
Tobacco products: (11)
Domestic (11) 7,879,499 7,435,391 (r)
Cigarettes (11) 7,644,520 (r) 7,293,338 (r)
Cigars (11) 140,763 156,041 (r)
Papers/tubes (11) 954 (r) 1,018
Chewing tobacco and
snuff (11) 49,565 52,218
Pipe/roll-your-own
tobacco (11) 15,416 17,979
Floor stocks (11) 115,835 1,628
Imported 404,308 475,278
Firearms and ammunition 205,025 193,420
Special occupations 101,890 103,779
Alcohol and Tobacco Tax and
Trade Bureau and Customs
Service collections less
reported amounts 45,143 40,789 (r)
Total collections less
reported amounts 45,143 40,789 (r)
Fiscal year
2004
Type of excise tax by agency
to which tax was reported or Tax rates in effect on
paid October 1, 2003
(8)
Total excise tax collections various
Excise tax collections or
liabilities reported by the
Internal Revenue Service (1)
Total excise tax collections various
Tax liabilities by type of N/A
excise tax, total
Retail excise taxes:
Luxury taxes:
Passenger vehicles
(expired, January 1, 3 percent of price in excess of--
2003) $40,000, expired 1/1/03
Boats (repealed, January
1, 1993) $100,000, repealed 1/1/93
Aircraft (repealed,
January 1, 1993) $250,000, repealed 1/1/93
Jewelry (repealed,
January 1, 1993) $10,000, repealed 1/1/93
Furs (repealed, January
1, 1993) $10,000, repealed 1/1/93
Dyed diesel fuel used in
trains:
Total, excluding floor
stocks $0.044 per gallon
Floor stocks $0.044 per gallon based on 10/1/93
inventory
Dyed diesel fuel for
certain intercity or
local buses $0.074 per gallon
Special motor fuels:
Total, excluding floor
stocks $0.136 per gallon
Floor stocks $0.043 per gallon based on 10/1/93
inventory
Compressed natural gas $0.4854 per 1000 cubic feet
Alcohol fuels various
Fuels used commercially on
inland waterways $0.244 per gallon
Truck, trailer, and
semitrailer chassis and
bodies, and tractors 12 percent of price
Manufacturer's excise taxes:
Gas guzzlers (2) various
Highway-type tires (2) various
Aviation gasoline (3) $0.194 per gallon
Gasoline except for use in
gasohol:
Total, excluding floor
stocks $0.184 per gallon
Floor stocks $0.043 per gallon
Diesel fuel, except for
trains and intercity
buses:
Total, excluding floor
stocks (2) $0.244 per gallon
Floor stocks $0.244 per gallon based on 10/1/93
inventory
Gasoline for use in
gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent $0.16369 per gallon
7.7 percent under 10
percent $0.15596 per gallon
10 percent or more $0.14666 per gallon
Floor stocks $0.043 per gallon based on 10/1/93
inventory
Gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent $0.15436 per gallon
7.7 percent under 10
percent $0.14396 per gallon
10 percent or more $0.132 per gallon
Floor stocks $0.043 per gallon based on 10/1/93
inventory
Aviation fuel (except
gasoline), noncommercial
use:
Total, excluding floor
stocks $0.219 per gallon
Floor stocks $0.175 per gallon
Aviation fuel (except
gasoline) for commercial
use (other than foreign
trade) $0.044 per gallon
Kerosene effective Jul 1,
1998 $0.244 per gallon
Coal:
Mined underground:
At 4.4 percent of sales
price 4.4 percent of value
At $1.10 per ton $1.10 per ton if less than 4.4
percent of value
Surface mined:
At 4.4 percent of sales
price 4.4 percent of value
At $0.55 per ton $0.55 per ton if less than 4.4
percent of value
Certain vaccines (2) $0.75 per dose
Sport fishing equipment 10 percent of sales price
Electric outboard motors,
sonar devices 3 percent of sales price
Bows and arrows 11-12.4 percent of sales price
Taxes on facilities and
services:
Telephone and teletypewriter
services 3 percent
Transportation of persons by
air 7.5 percent of the price plus
$3.05 flight
Use of international air
travel facilities segment for non-rural airports [7]
Transportation of property
by air $13.40 per person, $6.70 for
domestice
Taxes on policies issued by
foreign insurers segments beginning in Alaska or
Hawaii [8]
Taxes related to wagering: 6.25 percent
Certain wagers (2) 1 percent or 4 percent of premium
paid
Occupational taxes (2)
Certain other excise taxes: $0.25 or 2.0 percent of wager
Passenger transportation by
water $50 or $500 per person per year
Use tax on heavy vehicles
(1, 2)
Environmental taxes: $3.00 per passenger
Domestic petroleum
(Superfund) (expired $75-$550 per vehicle per year
effective January 1, 1996)
Imported petroleum
(Superfund) (expired
effective January 1, 1996) $0.097 per barrel
Domestic petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) $0.097 per barrel
Imported petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) $0.05 per barrel
Certain chemicals (Super-
fund) (expired effective
January 1, 1996) (2) $0.05 per barrel
Certain imported substances
(Superfund) (expired
effective January 1, 1996)
(2) $0.22-$4.87 per ton
Ozone-depleting chemicals:
(2)
Total, excluding floor
stocks various, per ton
Floor stocks
Imported taxable products
containing or manufactured various, per pound
using ozone-depleting
chemicals (2) various, per pound
Taxes on Private Foundations:
Net investment income (5) various
Additional excise taxes (6)
Taxes on Black Lung Benefit
Trusts (2) 1 or 2 percent
Taxes on qualified pension
and other plans: various
Failure to meet minimum
funding standards various
Nondeductible
contributions
Excess contributions to
Individual Retirement 5 or 10 percent
Accounts and others 10 percent
Prohibited transactions
Accounts and others. 6 percent
Prohibited transactions 5 percent
Certain excess
contributions 10 percent
Reversion of qualified
plan assets to employer 20 percent
Penalties (2) various
Taxes on undistributed
income of qualified
investment entities:
Real Estate Investment
Trusts 4 percent
Regulated Investment
Companies 4 percent
Windfall profits tax on
domestic crude oil
(repealed August 23, 1988)
(1) --
Miscellaneous IRS taxes (2) various
Unclassified (9) various
Internal Revenue Service
collections less reported
amounts --
Excise tax collections or
liabilities reported by the
Customs Service and the
Alcohol and Tobacco Tax and
Trade Bureau
Total excise tax collections various
Tax liabilities by type of
excise tax (10) various
Distilled spirits:
Domestic $13.50 per proof gallon
Imported $13.50 per proof gallon
Wine:
Domestic $1.07 to $13.50 per gallon
Imported $1.07 to $3.40 per proof gallon
Beer:
Domestic $7 or $18 per barrel
Imported $18 per barrel
Tobacco products: (11)
Domestic (11) various
Cigarettes (11) $19.50 to $40.95 per thousand
Cigars (11) $1.828 to $48.75 per thousand
Papers/tubes (11) $0.0122 to $0.0244 per 50
Chewing tobacco and
snuff (11) $0.195 to $0.585 per pound
Pipe/roll-your-own
tobacco (11) $1.0969 per pound
Floor stocks various
Imported various
Firearms and ammunition 10 or 11 percent of sales price
Special occupations $250 to $1,000 per dealer or
manufacturer
Alcohol and Tobacco Tax and
Trade Bureau
and Customs Service
collections less
reported amounts N/A
Total collections less
resorted amounts N/A
Fiscal year
2004
by quarter
ending
Type of excise tax by agency
to which tax was reported or December
paid Total 2003
(9) (10)
Total excise tax collections 71,777,000 16,570,000
Excise tax collections or
liabilities reported by the
Internal Revenue Service (1)
Total excise tax collections 54,807,225 12,612,579
Tax liabilities by type of
excise tax, total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles
(expired, January 1,
2003) 3,032 594
Boats (repealed, January
1, 1993) -- --
Aircraft (repealed,
January 1, 1993) -- --
Jewelry (repealed,
January 1, 1993) -- --
Furs (repealed, January
1, 1993) -- --
Dyed diesel fuel used in
trains:
Total, excluding floor
stocks 127,169 39,762
Floor stocks 1 1
Dyed diesel fuel for
certain intercity or
local buses 1,139 166
Special motor fuels:
Total, excluding floor
stocks 12,990 4,128
Floor stocks -- --
Compressed natural gas 1,406 351
Alcohol fuels 7,367 367
Fuels used commercially on
inland waterways 110,364 29,674
Truck, trailer, and
semitrailer chassis and
bodies, and tractors 2,235,178 490,223
Manufacturer's excise taxes:
Gas guzzlers (2) 140,834 42,879
Highway-type tires (2) 433,116 103,967
Aviation gasoline (3) 44,611 9,296
Gasoline except for use in
gasohol:
Total, excluding floor
stocks 18,232,507 4,539,083
Floor stocks -- -1
Diesel fuel, except for
trains and intercity
buses:
Total, excluding floor
stocks (2) 9,016,694 2,201,765
Floor stocks -- --
Gasoline for use in
gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 15,436 2,943
7.7 percent under 10
percent 503 328
10 percent or more 306,441 83,101
Floor stocks -- --
Gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 2,363,320 543,395
7.7 percent under 10
percent 97,098 52,551
10 percent or more 2,899,287 714,646
Floor stocks -- --
Aviation fuel (except
gasoline), noncommercial
use:
Total, excluding floor
stocks 322,440 65,557
Floor stocks -- --
Aviation fuel (except
gasoline) for commercial
use (other than foreign
trade) 503,696 121,302
Kerosene effective Jul 1,
1998 62,085 22,565
Coal:
Mined underground:
At 4.4 percent of sales
price 125,536 33,226
At $1.10 per ton 194,585 44,292
Surface mined:
At 4.4 percent of sales
price 120,012 28,602
At $0.55 per ton 127,877 32,583
Certain vaccines (2) 171,471 40,554
Sport fishing equipment 10,339 19,777
Electric outboard motors,
sonar devices 3,240 728
Bows and arrows 22,058 3,309
Taxes on facilities and
services:
Telephone and teletypewriter
services 5,792,246 1,442,640
Transportation of persons by
air 6,675,981 1,606,388
Use of international air
travel facilities
Transportation of property
by air 1,609,445 318,338
Taxes on policies issued by
foreign insurers
Taxes related to wagering: 483,691 160,352
Certain wagers (2) 350,790 79,271
Occupational taxes (2)
Certain other excise taxes: (4) (4)
Passenger transportation by
water (4) (4)
Use tax on heavy vehicles
(1, 2)
Environmental taxes: 34,721 8,137
Domestic petroleum
(Superfund) (expired 9,340,473 86,663
effective January 1, 1996)
Imported petroleum
(Superfund) (expired
effective January 1, 1996) -21 -19
Domestic petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) -11 -12
Imported petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) -4 -0
Certain chemicals (Super-
fund) (expired effective
January 1, 1996) (2) -3 -3
Certain imported substances
(Superfund) (expired
effective January 1, 1996)
(2) -52 -49
Ozone-depleting chemicals:
(2)
Total, excluding floor
stocks -1 -1
Floor stocks
Imported taxable products
containing or manufactured 1,457 254
using ozone-depleting
chemicals (2) 934 191
Taxes on Private Foundations:
Net investment income (5) 4,352 23,680
Additional excise taxes (6)
Taxes on Black Lung Benefit
Trusts (2) 240,508 100,481
Taxes on qualified pension
and other plans: 4,498 1,542
Failure to meet minimum
funding standards -- --
Nondeductible
contributions
Excess contributions to
Individual Retirement 3 3
Accounts and others -- --
Prohibited transactions
Accounts and others. (4) (4)
Prohibited transactions 5 5
Certain excess
contributions -18 -18
Reversion of qualified
plan assets to employer -- --
Penalties (2) -- --
Taxes on undistributed
income of qualified
investment entities:
Real Estate Investment
Trusts -- --
Regulated Investment
Companies -- --
Windfall profits tax on
domestic crude oil
(repealed August 23, 1988)
(1) -- --
Miscellaneous IRS taxes (2) 104 104
Unclassified (9) 869,695 -487,078 (r)
Internal Revenue Service
collections less reported
amounts N/A N/A
Excise tax collections or
liabilities reported by the
Customs Service and the
Alcohol and Tobacco Tax and
Trade Bureau
Total excise tax collections 16,969,775 3,957,421
Tax liabilities by type of
excise tax (10) 16,942,588 3,954,142
Distilled spirits:
Domestic 3,220,871 839,117
Imported 1,074,631 304,961
Wine:
Domestic 547,505 154,080
Imported 220,386 62,051
Beer:
Domestic 3,218,708 672,199
Imported 441,713 102,958
Tobacco products: (11)
Domestic (11) 7,439,717 1,647,004
Cigarettes (11) 7,260,668 1,777,204
Cigars (11) 171,460 39,724
Papers/tubes (11) 1,374 325
Chewing tobacco and
snuff (11) 53,153 12,468
Pipe/roll-your-own
tobacco (11) 17,797 3,975
Floor stocks -- --
Imported 470,017 115,596
Firearms and ammunition 214,987 54,095
Special occupations 94,053 2,081
Alcohol and Tobacco Tax and
Trade Bureau
and Customs Service
collections less
reported amounts 27,187 3,279
Total collections less
resorted amounts 27,187 3,279
Fiscal year
2004
by quarter ending
Type of excise tax by agency
to which tax was reported or March June
paid 2004 2004
(11) (12)
Total excise tax collections 16,763,000 18,035,000
Excise tax collections or
liabilities reported by the
Internal Revenue Service (1)
Total excise tax collections 13,017,627 13,554,146
Tax liabilities by type of
excise tax, total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles
(expired, January 1,
2003) 746 1,159
Boats (repealed, January
1, 1993) -- --
Aircraft (repealed,
January 1, 1993) -- --
Jewelry (repealed,
January 1, 1993) -- --
Furs (repealed, January
1, 1993) -- --
Dyed diesel fuel used in
trains:
Total, excluding floor
stocks 25,096 31,002
Floor stocks -- --
Dyed diesel fuel for
certain intercity or
local buses 293 358
Special motor fuels:
Total, excluding floor
stocks 4,092 1,783
Floor stocks -- --
Compressed natural gas 316 389
Alcohol fuels 5,986 500
Fuels used commercially on
inland waterways 22,200 31,921
Truck, trailer, and
semitrailer chassis and
bodies, and tractors 497,982 614,379
Manufacturer's excise taxes:
Gas guzzlers (2) 32,666 32,236
Highway-type tires (2) 98,299 110,328
Aviation gasoline (3) 9,916 12,786
Gasoline except for use in
gasohol:
Total, excluding floor
stocks 4,246,443 4,694,503
Floor stocks 1 --
Diesel fuel, except for
trains and intercity
buses:
Total, excluding floor
stocks (2) 2,162,101 2,315,153
Floor stocks -- --
Gasoline for use in
gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 3,308 4,958
7.7 percent under 10
percent 271 11
10 percent or more 75,659 72,789
Floor stocks -- --
Gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 605,483 603,316
7.7 percent under 10
percent 43,140 180
10 percent or more 747,967 711,412
Floor stocks -- --
Aviation fuel (except
gasoline), noncommercial
use:
Total, excluding floor
stocks 99,473 78,971
Floor stocks -- --
Aviation fuel (except
gasoline) for commercial
use (other than foreign
trade) 124,051 128,396
Kerosene effective Jul 1,
1998 34,299 4,116
Coal:
Mined underground:
At 4.4 percent of sales
price 29,179 32,373
At $1.10 per ton 49,975 49,968
Surface mined:
At 4.4 percent of sales
price 29,058 29,992
At $0.55 per ton 28,897 33,359
Certain vaccines (2) 43,896 42,513
Sport fishing equipment 31,782 30,969
Electric outboard motors,
sonar devices 965 1,152
Bows and arrows 5,535 6,634
Taxes on facilities and
services:
Telephone and teletypewriter
services 1,414,587 1,483,447
Transportation of persons by
air 1,555,141 1,800,660
Use of international air
travel facilities
Transportation of property
by air 393,095 455,310
Taxes on policies issued by
foreign insurers
Taxes related to wagering: 106,904 107,582
Certain wagers (2) 85,329 85,894
Occupational taxes (2)
Certain other excise taxes: (4) (4)
Passenger transportation by
water (4) (4)
Use tax on heavy vehicles
(1, 2)
Environmental taxes: 8,820 9,053
Domestic petroleum
(Superfund) (expired 205,962 137,589
effective January 1, 1996)
Imported petroleum
(Superfund) (expired
effective January 1, 1996) -2 --
Domestic petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) -1 2
Imported petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995)
Certain chemicals (Super-
fund) (expired effective
January 1, 1996) (2) -- --
Certain imported substances
(Superfund) (expired
effective January 1, 1996)
(2) -2 -1
Ozone-depleting chemicals:
(2)
Total, excluding floor
stocks -- --
Floor stocks
Imported taxable products
containing or manufactured 419 1,114
using ozone-depleting
chemicals (2) 311 371
Taxes on Private Foundations:
Net investment income (5) -19,412 1,681
Additional excise taxes (6)
Taxes on Black Lung Benefit
Trusts (2) 20,653 78,908
Taxes on qualified pension
and other plans: 427 1,444
Failure to meet minimum
funding standards -- --
Nondeductible
contributions
Excess contributions to
Individual Retirement -- --
Accounts and others -- --
Prohibited transactions
Accounts and others. (4) (4)
Prohibited transactions -- --
Certain excess
contributions -- --
Reversion of qualified
plan assets to employer -- --
Penalties (2) -- --
Taxes on undistributed
income of qualified
investment entities:
Real Estate Investment
Trusts -- --
Regulated Investment
Companies -- --
Windfall profits tax on
domestic crude oil
(repealed August 23, 1988)
(1) -- --
Miscellaneous IRS taxes (2)
Unclassified (9) 186,321 -286,514
Internal Revenue Service
collections less reported
amounts N/A N/A
Excise tax collections or
liabilities reported by the
Customs Service and the
Alcohol and Tobacco Tax and
Trade Bureau
Total excise tax collections 3,745,373 4,480,854
Tax liabilities by type of
excise tax (10) 3,739,604 4,474,406
Distilled spirits:
Domestic 671,371 862,892
Imported 238,219 242,703
Wine:
Domestic 122,977 128,592
Imported 46,892 53,159
Beer:
Domestic 716,930 869,662
Imported 95,765 107,736
Tobacco products: (11)
Domestic (11) 1,682,899 1,977,821
Cigarettes (11) 1,714,166 (r) 1,910,427
Cigars (11) 41,036 (r) 45,539
Papers/tubes (11) 352 332
Chewing tobacco and
snuff (11) 13,367 (r) 13,497
Pipe/roll-your-own
tobacco (11) 4,388 (r) 4,611
Floor stocks -- --
Imported 110,147 119,876
Firearms and ammunition 51,694 50,725
Special occupations 2,710 61,240
Alcohol and Tobacco Tax and
Trade Bureau
and Customs Service
collections less
reported amounts 5,769 6,448
Total collections less
resorted amounts 5,769 6,448
Fiscal year
2004
by quarter
ending
Type of excise tax by agency
to which tax was reported or September
paid 2004
(13)
Total excise tax collections 20,409,000
Excise tax collections or
liabilities reported by the
Internal Revenue Service (1)
Total excise tax collections 15,622,873
Tax liabilities by type of
excise tax, total N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles
(expired, January 1,
2003) 533
Boats (repealed, January
1, 1993) --
Aircraft (repealed,
January 1, 1993) --
Jewelry (repealed,
January 1, 1993) --
Furs (repealed, January
1, 1993) --
Dyed diesel fuel used in
trains:
Total, excluding floor
stocks 31,309
Floor stocks --
Dyed diesel fuel for
certain intercity or
local buses 322
Special motor fuels:
Total, excluding floor
stocks 2,987
Floor stocks --
Compressed natural gas 350
Alcohol fuels 514
Fuels used commercially on
inland waterways 26,569
Truck, trailer, and
semitrailer chassis and
bodies, and tractors 632,594
Manufacturer's excise taxes:
Gas guzzlers (2) 33,053
Highway-type tires (2) 120,522
Aviation gasoline (3) 12,613
Gasoline except for use in
gasohol:
Total, excluding floor
stocks 4,752,478
Floor stocks --
Diesel fuel, except for
trains and intercity
buses:
Total, excluding floor
stocks (2) 2,337,675
Floor stocks --
Gasoline for use in
gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 4,227
7.7 percent under 10
percent -107
10 percent or more 74,892
Floor stocks --
Gasohol by alcohol
content:
Total, excluding floor
stocks:
5.7 percent under 7.7
percent 611,126
7.7 percent under 10
percent 1,277
10 percent or more 725,262
Floor stocks --
Aviation fuel (except
gasoline), noncommercial
use:
Total, excluding floor
stocks 78,439
Floor stocks --
Aviation fuel (except
gasoline) for commercial
use (other than foreign
trade) 129,947
Kerosene effective Jul 1,
1998 1,105
Coal:
Mined underground:
At 4.4 percent of sales
price 30,758
At $1.10 per ton 50,350
Surface mined:
At 4.4 percent of sales
price 32,360
At $0.55 per ton 33,038
Certain vaccines (2) 44,508
Sport fishing equipment 20,811
Electric outboard motors,
sonar devices 395
Bows and arrows 6,580
Taxes on facilities and
services:
Telephone and teletypewriter
services 1,451,572
Transportation of persons by
air 1,713,792
Use of international air
travel facilities
Transportation of property
by air 442,702
Taxes on policies issued by
foreign insurers
Taxes related to wagering: 108,853
Certain wagers (2) 100,296
Occupational taxes (2)
Certain other excise taxes: (4)
Passenger transportation by
water (4)
Use tax on heavy vehicles
(1, 2)
Environmental taxes: 8,711
Domestic petroleum
(Superfund) (expired 503,859
effective January 1, 1996)
Imported petroleum
(Superfund) (expired
effective January 1, 1996) --
Domestic petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995) --
Imported petroleum (Oil
Spill Liability Trust
Fund) (expired effective
January 1, 1995)
Certain chemicals (Super-
fund) (expired effective
January 1, 1996) (2) --
Certain imported substances
(Superfund) (expired
effective January 1, 1996)
(2) --
Ozone-depleting chemicals:
(2)
Total, excluding floor
stocks --
Floor stocks
Imported taxable products
containing or manufactured -330
using ozone-depleting
chemicals (2) 61
Taxes on Private Foundations:
Net investment income (5) -1,597
Additional excise taxes (6)
Taxes on Black Lung Benefit
Trusts (2) 40,466
Taxes on qualified pension
and other plans: 1,085
Failure to meet minimum
funding standards --
Nondeductible
contributions
Excess contributions to
Individual Retirement --
Accounts and others --
Prohibited transactions
Accounts and others. (4)
Prohibited transactions --
Certain excess
contributions --
Reversion of qualified
plan assets to employer --
Penalties (2) --
Taxes on undistributed
income of qualified
investment entities:
Real Estate Investment
Trusts --
Regulated Investment
Companies --
Windfall profits tax on
domestic crude oil
(repealed August 23, 1988)
(1) --
Miscellaneous IRS taxes (2)
Unclassified (9) 1,456,966
Internal Revenue Service
collections less reported
amounts N/A
Excise tax collections or
liabilities reported by the
Customs Service and the
Alcohol and Tobacco Tax and
Trade Bureau
Total excise tax collections 4,786,127
Tax liabilities by type of
excise tax (10) 4,774,436
Distilled spirits:
Domestic 847,490
Imported 288,748
Wine:
Domestic 141,857
Imported 58,283
Beer:
Domestic 959,917
Imported 135,253
Tobacco products: (11)
Domestic (11) 2,131,994
Cigarettes (11) 1,858,871
Cigars (11) 45,161
Papers/tubes (11) 365
Chewing tobacco and
snuff (11) 13,821
Pipe/roll-your-own
tobacco (11) 4,823
Floor stocks --
Imported 124,399
Firearms and ammunition 58,473
Special occupations 28,022
Alcohol and Tobacco Tax and
Trade Bureau
and Customs Service
collections less
reported amounts 11,691
Total collections less
resorted amounts 11,691
ee notes at end of this section.
Table 22.--Selected Returns and Forms Filed or To Be Filed by Type
During Specified Calendar Years, 1980-2005
Number filed in calendar
year
Type of return or form 1980 1985
(1) (2)
Individual income [1] 93,196,100 99,704,200
Forms 1040,1040A, 1040EZ, and 1040PC 93,052,300 99,528,900
Paper retums 93,052,300 99,528,900
Electronically-filed returns N/A N/A
Business returns 11,402,900 14,136,800
Schedule C or C-EZ 8,944,300 11,767,300
Schedule F 2,458,600 2,369,400
Nonbusiness returns 81,649,400 85,392,100
Forms 1040C, 1040NR, 1040PR, and 1040SS 143,800 175,300
Corporation income [2] 2,675,700 3,437,300
Form 1120 2,115,500 2,432,300
Form 1120A N/A 199,700
Form 1120S 528,100 736,900
Other 32,100 68,400
Partnership, Forms 1065 and 1065B [3] 1,401,600 1,755,300
Estate and trust income, Forms 1041 and
1041S [4] 1,881,800 2,125,000
Estate tax, Forms 706, 706NA, 706GS[D],
and 706GS[T] [5] 147,300 80,800
Gift tax, Form 709 214,800 97,700
Tax-exempt organizations [6] 442,600 454,100
Forms 990 and 990EZ 362,600 365,500
Form 990-PF 33,100 32,000
Form 990-T 23,500 26,200
Forms 990C, 4720, and 5227 23,400 30,400
Employment [7] 26,387,000 27,409,300
Forms 940, 940EZ, 940PR 4,702,000 4,813,000
Forms 941, 941 PR/SS/M 18,854,000 20,304,200
Forms 943, 943PR 423,000 399,100
Other 2,408,000 1,893,000
Excise [8] 875,000 1,160,500
Form 2290 444,000 709,200
Form 720 366,000 416,200
Other 65,000 35,100
Number filed in calendar
year
Type of return or form 1990 1995
(3) (4)
Individual income [1] 112,596,000 116,466,900
Forms 1040,1040A, 1040EZ, and 1040PC 112,305,000 116,059,700
Paper retums 108,100,900 104,252,800
Electronically-filed returns 4,204,200 11,806,900
Business returns 16,170,200 18,058,600
Schedule C or C-EZ 14,149,000 16,157,000
Schedule F 2,021,300 1,901,600
Nonbusiness returns 96,134,800 98,001,100
Forms 1040C, 1040NR, 1040PR, and 1040SS 291,000 407,200
Corporation income [2] 4,319,500 4,817,900
Form 1120 2,334,600 2,197,000
Form 1120A 332,000 319,100
Form 1120S 1,536,100 2,161,000
Other 116,800 140,800
Partnership, Forms 1065 and 1065B [3] 1,750,900 1,580,300
Estate and trust income, Forms 1041 and
1041S [4] 2,680,900 3,190,900
Estate tax, Forms 706, 706NA, 706GS[D],
and 706GS[T] [5] 60,800 81,400
Gift tax, Form 709 147,700 216,200
Tax-exempt organizations [6] 487,400 572,600
Forms 990 and 990EZ 359,700 406,400
Form 990-PF 44,700 51,300
Form 990-T 39,100 49,800
Forms 990C, 4720, and 5227 43,900 65,100
Employment [7] 28,911,300 28,654,900
Forms 940, 940EZ, 940PR 5,367,400 5,482,600
Forms 941, 941 PR/SS/M 21,632,100 22,219,100
Forms 943, 943PR 385,400 354,700
Other 1,526,400 598,500
Excise [8] 852,000 788,600
Form 2290 440,700 490,300
Form 720 339,100 225,300
Other 72,200 73,000
Number filed in calendar
year
Type of return or form 1998 1999
(5) (6)
Individual income [1] 123,049,600 125,389,700
Forms 1040,1040A, 1040EZ, and 1040PC 122,546,900 124,887,100
Paper retums 97,966,600 95,557,600
Electronically-filed returns 24,580,300 29,329,500
Business returns 19,031,300 19,176,200
Schedule C or C-EZ 17,183,700 17,377,100
Schedule F 1,847,600 1,799,200
Nonbusiness returns 103,515,700 105,710,900
Forms 1040C, 1040NR, 1040PR, and 1040SS 502,700 502,500
Corporation income [2] 5,241,200 5,398,300
Form 1120 2,207,600 2,202,400
Form 1120A 272,500 260,800
Form 1120S 2,599,800 2,767,000
Other 161,300 168,100
Partnership, Forms 1065 and 1065B [3] 1,861,000 1,974,700
Estate and trust income, Forms 1041 and
1041S [4] 3,397,600 3,403,300
Estate tax, Forms 706, 706NA, 706GS[D],
and 706GS[T] [5] 110,100 116,400
Gift tax, Form 709 261,200 291,900
Tax-exempt organizations [6] 618,300 692,600
Forms 990 and 990EZ 412,000 458,100
Form 990-PF 61,800 64,900
Form 990-T 50,200 62,800
Forms 990C, 4720, and 5227 94,300 106,800
Employment [7] 29,106,400 28,973,600
Forms 940, 940EZ, 940PR 5,483,300 5,479,100
Forms 941, 941 PR/SS/M 23,098,500 22,985,100
Forms 943, 943PR 330,900 316,200
Other 193,700 193,200
Excise [8] 821,900 822,300
Form 2290 562,500 577,800
Form 720 194,000 183,800
Other 65,400 60,700
Number filed in calendar
year
Type of return or form 2000 2001
(7) (8)
Individual income [1] 127,657,400 130,094,300
Forms 1040,1040A, 1040EZ, and 1040PC 127,097,200 129,444,900
Paper retums 91,695,100 89,238,100
Electronically-filed returns 35,402,200 40,206,800
Business returns 19,350,400 19,664,500
Schedule C or C-EZ 17,570,500 17,904,900
Schedule F 1,779,900 1,759,600
Nonbusiness returns 107,746,800 109,780,500
Forms 1040C, 1040NR, 1040PR, and 1040SS 560,200 649,300
Corporation income [2] 5,469,600 5,561,300
Form 1120 2,161,700 2,128,700
Form 1120A 245,500 235,800
Form 1120S 2,887,100 3,022,600
Other 175,300 174,200
Partnership, Forms 1065 and 1065B [3] 2,066,800 2,165,000
Estate and trust income, Forms 1041 and
1041S [4] 3,528,900 3,918,900
Estate tax, Forms 706, 706NA, 706GS[D],
and 706GS[T] [5] 123,600 122,400
Gift tax, Form 709 308,600 303,800
Tax-exempt organizations [6] 699,100 724,200
Forms 990 and 990EZ 461,700 481,000
Form 990-PF 70,000 73,300
Form 990-T 52,600 48,200
Forms 990C, 4720, and 5227 114,900 121,700
Employment [7] 28,841,200 28,935,800
Forms 940, 940EZ, 940PR 5,463,100 5,545,400
Forms 941, 941 PR/SS/M 22,890,300 22,919,800
Forms 943, 943PR 305,500 291,000
Other 182,300 179,600
Excise [8] 852,500 815,100
Form 2290 610,800 588,700
Form 720 174,700 164,900
Other 67,100 61,500
Number filed in calendar
year
Type of return or form 2002 2003
(9) (10)
Individual income [1] 130,977,500 130,836,700
Forms 1040,1040A, 1040EZ, and 1040PC 130,341,200 130,134,300
Paper retums 83,505,100 77,265,300
Electronically-filed returns 46,836,100 52,869,000
Business returns 20,072,000 20,658,500
Schedule C or C-EZ 18,336,500 18,944,500
Schedule F 1,735,500 1,713,900
Nonbusiness returns 110,269,100 109,475,800
Forms 1040C, 1040NR, 1040PR, and 1040SS 636,400 702,400
Corporation income [2] 5,738,800 5,919,600
Form 1120 2,131,900 2,119,000
Form 1120A 229,700 225,300
Form 1120S 3,191,100 3,369,100
Other 186,200 206,200
Partnership, Forms 1065 and 1065B [3] 2,271,800 2,405,400
Estate and trust income, Forms 1041 and
1041S [4] 3,658,000 3,705,000
Estate tax, Forms 706, 706NA, 706GS[D],
and 706GS[T] [5] 114,000 87,100
Gift tax, Form 709 282,600 284,900
Tax-exempt organizations [6] 744,400 818,200
Forms 990 and 990EZ 495,000 548,000
Form 990-PF 76,900 86,000
Form 990-T 46,400 55,200
Forms 990C, 4720, and 5227 126,200 129,000
Employment [7] 29,514,200 30,091,200
Forms 940, 940EZ, 940PR 5,546,300 5,705,600
Forms 941, 941 PR/SS/M 23,510,100 23,942,300
Forms 943, 943PR 283,300 276,600
Other 174,600 166,700
Excise [8] 836,400 844,500
Form 2290 615,200 642,400
Form 720 161,100 142,100
Other 60,000 59,900
Number filed in calendar
year
2005
Type of return or form 2004 [projected]
(11) (12)
Individual income [1] 131,297,500 132,643,300
Forms 1040,1040A, 1040EZ, and 1040PC 130,576,900 131,887,300
Paper retums 69,148,600 63,725,600
Electronically-filed returns 61,428,300 68,161,700
Business returns 21,475,200 22,650,900
Schedule C or C-EZ 19,770,600 21,005,400
Schedule F 1,704,700 1,645,500
Nonbusiness returns 109,101,600 109,236,500
Forms 1040C, 1040NR, 1040PR, and 1040SS 720,700 756,100
Corporation income [2] 6,018,300 6,261,300
Form 1120 2,066,800 2,100,200
Form 1120A 214,700 217,900
Form 1120S 3,523,900 3,718,300
Other 212,800 224,900
Partnership, Forms 1065 and 1065B [3] 2,546,400 2,684,100
Estate and trust income, Forms 1041 and
1041S [4] 3,722,400 3,853,600
Estate tax, Forms 706, 706NA, 706GS[D],
and 706GS[T] [5] 74,200 63,800
Gift tax, Form 709 262,200 292,100
Tax-exempt organizations [6] 807,300 857,400
Forms 990 and 990EZ 533,000 581,200
Form 990-PF 85,700 94,300
Form 990-T 57,700 47,800
Forms 990C, 4720, and 5227 131,000 134,000
Employment [7] 30,463,600 30,611,200
Forms 940, 940EZ, 940PR 5,757,200 5,757,600
Forms 941, 941 PR/SS/M 24,278,400 24,437,900
Forms 943, 943PR 269,400 259,300
Other 158,600 156,400
Excise [8] 834,800 850,000
Form 2290 660,600 670,000
Form 720 118,000 124,100
Other 56,200 55,900
See notes at end of this section.
Table 23.--Taxpayers Receiving Assistance, Paid and Unpaid, Specified
Tax Years 1998-2003
[Some estimates based on samples--all data are in thousands]
Tax year
Type of assistance 1998 1999 2000
(1) (2) (3)
Returns with paid preparer signature:
[1]
All returns 66,551 69,250 69,115
Form 1040EZ 701 761 958
Form 1040A 4,239 3,746 4,180
Form 1040, total 61,611 64,743 63,977
Form 1040 Business, total 14,130 14,198 13,855
Nonfarm 12,347 12,462 12,154
Farm 1,783 1,735 1.701
Form 1040 Nonbusiness, total 47,482 50,546 50,121
With itemized deductions 18,140 19,239 19,678
Without itemized deductions 29,342 31,307 30,444
Electronically-filed [2] 18,482 22,894 26,223
Assistance provided by IRS: [3]
Telephone inquiries [including
recorded telephone information] 110,879 93,212 110,524
Office walk-ins, information 9,981 9,663 9,362
Written inquiries 75 61 48
Number of taxpayers assisted by
selected special programs:
Outreach taxpayers assisted 523 (r) 1,416 577
Volunteer Income Tax Assistance
[VITA] and Tax Counseling for
the Elderly [TCE] 3,479 3,790 3,587
Tax year
Type of assistance 2001 2002
(4) (5)
Returns with paid preparer signature:
[1]
All returns 72,477 72,519
Form 1040EZ 2,096 1,953
Form 1040A 3,854 3,460
Form 1040, total 66,526 67,106
Form 1040 Business, total 14,194 14,461
Nonfarm 12,517 12,805
Farm 1,677 1,656
Form 1040 Nonbusiness, total 52,332 52,644
With itemized deductions 20,889 21,252
Without itemized deductions 31,443 31,392
Electronically-filed [2] 30,501 33,810
Assistance provided by IRS: [3]
Telephone inquiries [including
recorded telephone information] 85,593 88,510
Office walk-ins, information 9,211 8,589
Written inquiries 35 27
Number of taxpayers assisted by
selected special programs:
Outreach taxpayers assisted 11,029 [4] 36,957 [4]
Volunteer Income Tax Assistance
[VITA] and Tax Counseling for
the Elderly [TCE] 3,611 1,607 [5]
Tax year
Type of assistance 2003
(6)
Returns with paid preparer signature:
[1]
All returns 78,753
Form 1040EZ 1,764
Form 1040A 3,589
Form 1040, total 73,400
Form 1040 Business, total 15,974
Nonfarm 14,245
Farm 1.729
Form 1040 Nonbusiness, total 57,426
With itemized deductions 21,671
Without itemized deductions 35,755
Electronically-filed [2] 42,042
Assistance provided by IRS: [3]
Telephone inquiries [including
recorded telephone information] 77,579
Office walk-ins, information 7,320
Written inquiries 12
Number of taxpayers assisted by
selected special programs:
Outreach taxpayers assisted 72,031 [4]
Volunteer Income Tax Assistance
[VITA] and Tax Counseling for
the Elderly [TCE] 1,935 [5]
See notes at end of this section.
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