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Issue Number:    2016 - 19

Inside This Issue

1. Foreign-Controlled Domestic Corporations, Tax Year 2013
2. International Boycott Study, Tax Year 2014
3. 2014 Partnership Returns Line Item Estimates
4. Foreign Tax Credit Study, Tax Year 2013
5. Estate Tax Data, Filing Year 2015
6. Withholding on Recipients of U.S. Income, Tax Year 2014
7. Individual Income Tax Percentile Tabulations, Tax Year 2014
8. Nonfarm Sole Proprietorship Tables, Tax Year 2014
9. Notice of Revised Release Dates
10. Notice of Data Revision

Foreign-Controlled Domestic Corporations, Tax Year 2013—Tables for the Tax Year 2013 Foreign-Controlled Domestic Corporation study is now available on SOI’s Tax Stats.  The tables, based on data from the Form 1120-series, include balance sheet, income statement, and tax-related data for domestic corporations with 50-percent-or-more stock ownership by a single foreign "person." The data are classified by industry group, country, and size and age of the corporations. Data, from returns filed through June 2015, are compared to those for other domestic corporations. Foreign-controlled domestic corporations (83,814) made up 1.4 percent of all Federal income tax returns filed by U.S. corporations for Tax Year 2013. Collectively, these corporations accounted for $4.7 trillion of the total receipts (16.1 percent) and $12.3 trillion of the assets (14.5 percent) reported for the year.

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International Boycott Study, Tax Year 2014—A new table presenting data for Tax Year 2014 International Boycott Report (Form 5713) is now available on SOI’s Tax Stats. This table includes e-filed data from taxpayers who received requests to participate in international boycotts not sanctioned by the United States.

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2014 Partnership Returns Line Item Estimates—SOI’s publication, 2014 Partnership Returns Line Item Estimates (Publication 5035) is now available on SOI’s Tax Stats. This publication presents estimates of frequencies of entries recorded on the applicable lines of the forms and schedules filed with partnership returns for Tax Year 2014. It also contains corresponding population estimates of dollar amounts recorded on those lines (as applicable).

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Foreign Tax Credit Study, Tax Year 2013—Tables presenting statistics for Tax Year 2013 Foreign Tax Credit (Form 1118) are now available on SOI’s Tax Stats. Table 1 includes statistics for the number of returns, total assets, income, deductions, and taxes paid, accrued, or deemed paid. These data items are available by major and selected minor industries. Table 2 includes foreign-source gross income, deductions, and taxes paid, accrued, or deemed paid, by country.

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Estate Tax Data, Filing Year 2015—Three statistical tables presenting data for  Filing Year 2015 on estate tax are now available on SOI’s Tax Stats. Because of the relatively long filing period, estate tax returns filed in a single calendar year may be for decedents who died in several different years. Table 1 presents data from estate tax returns filed in 2015, by tax status and size of gross estate. Table 2 shows data from estate tax returns filed in 2015, by State of residence. Table 3 includes data from estate tax returns filed in 2015, by gross charitable bequests and State of residence.

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Withholding on Recipients of U.S. Income, Tax Year 2014—A table for Tax Year 2014 for the Foreign Recipients of U.S. Income Study is now available on SOI’s Tax Stats. This table presents data from Form 1042-S, Foreign Person's U.S.-Source Income Subject to Withholding, for returns reporting payments and amounts withheld pursuant to Chapter 4 of the Internal Revenue Code and includes statistics for the number of returns, total income, tax withheld, income subject to withholding, and income exempt from withholding. Data are available by selected income types.

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Individual Income Tax Percentile Tabulations, Tax Year 2014—Tabulations presenting Tax Year 2014 individual income tax percentile statistics are now available on SOI’s Tax Stats. The tabulations present individual income tax return statistics on the number of returns, adjusted gross income, selected income items, credits, total income tax, and average tax rates tabulated by selected percentile classes.

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Nonfarm Sole Proprietorship Tables, Tax Year 2014—Tables presenting nonfarm sole proprietorship data for Tax Year 2014 are now available on SOI’s Tax Stats. For Tax Year 2014, there were approximately 24.6 million individual income tax returns that reported nonfarm sole proprietorship activity, a 2.3 percent increase from 2013. Total nonfarm sole proprietorship profits rose to $317.1 billion in 2014, a 4.9 percent increase from 2013.

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• Taxpayers with Individual Retirement Arrangement (IRA) Plans, Tax Year 2014 – November 9, 2016
• Corporation Research Credit, Tax Year 2013 – November 16, 2016
• Corporation Depreciation, Tax Year 2013 – November 16, 2016
• Tax-Exempt Organizations, Unrelated Business Income, Tax Year 2013 – March 31, 2017
• Gift Tax, Tax Year 2015 – August 31, 2017
• Estate Tax, Nonresident Alien – Discontinued

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• 2014 Individual Income Tax Returns Line Item Estimates, Schedule E (Form 1040) — On page 46 of the publication, the word “Total” has been deleted in Part I, 1a, on both lines A and B, on the left side of the page.  On page 47, the amounts of selected lines filed were incorrectly shown as number of returns filed. The amounts have been corrected.
• 2013 Corporation Complete Report (Publication 1053) — Table 1 of the pdf version of the 2013 Corporation Complete Report contains prior year data on pages 20 through 26. Revised release pending.

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