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Issue Number:    2021 - 13

Inside This Issue

1. 2021 SOI Bulletin, Fall Issue (Publication 1136)
2. Tax Years 2018 and 2019 Information Returns Line Item Estimates (Publication 5385)
3. Partnership Returns, Tax Year 2019 and New Tax Year 2018
4. 2019 Partnership Returns Line Item Estimates (Publication 5035)
5. Unincorporated Business State and County Data, Tax Year 2019
6. Corporate Foreign Tax Credit Study, Tax Year 2018
7. IRC Section 965 Transition Tax on Domestic Corporations, Tax Years 2017 and 2018
8. 2019 Individual Income Tax Returns Complete Report (Publication 1304)
9. 2019 Individual Income Tax Returns Line Item Estimates (Publication 4801)
10. Nonfarm Sole Proprietorships, Tax Year 2019
11. State Data, Tax Year 2019
12. ZIP Code Data, Tax Year 2019
13. County Data, Tax Year 2019
14. Metropolitan and Micropolitan Data, Tax Year 2019

The 2021 Fall issue of the SOI Bulletin (Publication 1136) is now available on SOI's Tax Stats webpage. Articles included in this publication provide data recently available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin includes articles on the following topics: Individual Income Tax Shares, Tax Year 2018; Partnership Returns, Tax Year 2019; Global Intangible Low-Taxed Income and the Section 250 Deduction; and Section 965 Inclusion and Net Tax Liability, Tax Years 2017 and 2018. SOI publishes the Statistics of Income Bulletin quarterly: winter, spring, summer, and fall.

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The Tax Years 2018 and 2019 Information Returns Line Item Estimates (Publication 5385) is now available on SOI's Tax Stats webpage. This publication provides estimates of frequencies and amounts of the entries on the lines of the forms filed for selected information returns that accompany the Individual SOI complete Report weighted file. The estimates presented here are based on returns filed in the processing year that were sampled statistically and then weighted to estimate the entire tax year.

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Eighteen tables containing Tax Year 2019 statistics for partnerships from U.S. Return of Partnership Income (Form1065), including statistics on the types of partnerships and specific industrial sectors, are now available on SOI's Tax Stats webpage. The statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. Data are classified by industry and size of total assets. Two historical tables (SOI Bulletin, Historical Tables 11 and 12) for partnerships are also now available that have been updated with Tax Year 2019 statistics providing balance sheet and income statement data as well as counts of partnership returns based on size of assets and receipts.

Supplementing these tables is a new table that presents unedited Tax Year 2018 IRS administrative records reported on Partner's Share of Income, Deductions, Credits, etc. (Form 1065, Schedule K-1) for partners that are real estate investment trusts. The table displays the number of partnerships and partners as well as income, deductions, and credit items by industry.

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2019 Partnership Returns Line Item Estimates (Publication 5035) is now available on SOI's Tax Stats webpage. This publication presents estimates of frequencies of filer entries recorded on the applicable lines of the forms and schedules filed with partnership returns for Tax Year 2019. It also contains corresponding population estimates of dollar amounts recorded on those lines, as applicable.

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Three new State and county tables presenting selected financial information on sole proprietorships and partnerships are now available on SOI's Tax Stats webpage. Sole proprietorships reported their information on Profit or Loss From Business (Form 1040, Schedule C), while partnerships filed U.S. Return of Partnership Income (Form 1065). The State sole proprietorship and partnership data are each classified by 3-digit NAICS subsector or 4-digit NAICS industry group level; the county data, where sole proprietorship and partnership information are combined, are classified by 2-digit sector level. The information is drawn from unedited IRS administrative records for Tax Year 2019.

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Three tables with statistics based on Foreign Tax Credit--Corporations (Form 1118) for Tax Year 2018 returns are now available on SOI's Tax Stats webpage. Table 1, includes data on the number of returns, total assets, income, deductions, and taxes paid, accrued, or deemed paid. These statistics are available by major and selected minor industries. Table 2 provides statistics on foreign-source gross income, deductions, and taxes paid, accrued, or deemed paid by selected country. Table 3 shows the number of returns, foreign-source gross income, deductions, and taxes paid, accrued, or deemed paid by category of foreign income for which separate credit was computed.

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Two tables providing statistics based on Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System (Form 965) and Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability (Form 965-B) filed with taxpayers’ Tax Year 2018 Forms 1120, 1120-L, and 1120-PC returns are now available on SOI’s Tax Stats webpage. Taxpayers used these forms to report data for Tax Year 2017 (Table 1) and Tax Year 2018 (Table 2). Both tables include statistics for the number of returns, section 965 inclusion and deduction, taxes deemed paid on section 965 inclusion, disallowed taxes deemed paid, and total net section 965 tax liability, including the amount paid and the remaining deferred amount. These statistics are available by major and selected minor industries.

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Tax Year 2019 Individual Income Tax Returns Complete Report (Publication 1304) is now available on SOI's Tax Stats webpage. The report is based on a sample drawn from the U.S. Individual Income Tax Returns (Forms 1040) filed for Tax Year 2019 and provides estimates on sources of income, adjusted gross income, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications include tax status, size of adjusted gross income, marital status, age, type of tax computation, and selected percentile classes. The report also provides information on the requirements for filing tax returns and changes in the tax law, an analysis of the current-year data, statistics on tax rates and tax shares, a description of the sample used to produce the report, and definitions and explanations of terms.

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Tax Year 2019 Individual Income Tax Returns, Line Item Estimates (Publication 4801), is now available on SOI's Tax Stats webpage. The report presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with the U.S. Individual Income Tax Returns (Forms 1040) as shown on the 2019 SOI Individual Income Tax Returns Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire Tax Year 2019 population. The publication also includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed.

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Tables for Tax Year 2019 nonfarm sole proprietorship tables are now available on SOI's Tax Stats webpage. These tabulations provide statistics on business receipts, deductions, and net income reported by individual taxpayers on Profit or Loss From Business (Sole Proprietorship) (Schedule C, Form 1040) for nonfarm proprietors, classified by industry group.

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State data, which include all 50 States, the District of Columbia, other areas, and Puerto Rico, for Tax Year 2019, are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040). A documentation guide providing an overview of the data, nature of changes, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, State Data.

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ZIP code data tables for Tax Year 2019 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040) by ZIP-code level geography for approximately 43,000 ZIP codes across the United States. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, ZIP Code Data.

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Tables by county for Tax Year 2019 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040) broken out by county-level geography for approximately 3,000 counties across the United States. A documentation guide providing an overview of the data, nature of changes, disclosure protection procedures, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, County Data.

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Metropolitan and Micropolitan data tables for Tax Year 2019 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from the redesigned U.S. Individual Income Tax Return (Form 1040) based on SOI's county data. The information provides for more in-depth analysis as it contains urban core populations of 50,000 or more for metro areas and at least 10,000 (but less than 50,000) for micro areas. A documentation guide providing an overview of the data, nature of changes, definitions, and items included is also available. SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas, County, Metropolitan and Micropolitan Data.

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