2017 Program Documentation, and 2017 Individual Information Returns, Line Item Estimates Publications

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Issue Number:    2019 - 25

Inside This Issue

1. 2018 Program Documentation: Data Items by Forms and Schedules (Publication 5384)
2. 2017 Information Returns Line Item Estimates (Publication 5385)

This publication is now available on SOI's Tax Stats Web page and contains the Federal tax forms, schedules, and information documents selected for SOI's Tax Year 2018 studies. It is organized in the following two parts:

• Individual and Tax-Exempt Branch studies include data related to the Form 1040, U.S. Individual Income Tax Return, series as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties. The studies also include data collected for estate and gift taxes, tax-exempt organizations, and tax-exempt bonds.
• Corporation, Partnership, and International Branch studies focus on data collected from the Form 1120, U.S. Corporation Income Tax Return, series as well as SOI’s Partnership program and information collected from international filers.

SOI works in collaboration with data users both inside and outside of the Federal Government to develop the information collected for each SOI study. SOI bases most of its programs on stratified samples of returns for which data are collected prior to IRS audits; therefore, the data represent information as originally reported by taxpayers. Each tax form included in the SOI program is represented in this volume. The specific data items captured for each study are indicated on facsimiles of the forms and schedules. Data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this document will vary somewhat from year to year.

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The 2017 Information Returns Line Item Estimates (Publication 5385) is now available on SOI's Tax Stats Web page. This is a new publication, which presents for the first time estimates of frequencies of entries recorded on the applicable lines of selected information returns for individual taxpayers filed by a third-party. It also contains corresponding population estimates of dollar amounts recorded on those lines.

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