Statistics of Income Data Releases, and Notice of Data Revision

Useful Links:

Tax Statistics Home

Statistics

Business Tax

Charitable

Compliance

Individual Tax

By Form

Products & Publications

IRS Resources

Contact My Local Office

Filing Options

Forms & Pubs

Frequently Asked Questions

News

Taxpayer Advocate

Where to File

Issue Number:    2022 - 15

Inside This Issue

1. Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Calendar Year 2019
2. Foreign Recipients of U.S. Income, Tax Year 2020
3. Partnerships, Withholding on Foreign Recipients of U.S. Income, Tax Year 2019
4. International Boycott Study, Tax Year 2020
5. Notice of Data Revision

A table presenting data from Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Form 8288-A) for Calendar Year 2019 is now available on SOI's Tax Stats webpage. The table provides the number of Forms 8288-A filed, the sales price of U.S. real property interests, and Federal income tax withheld, by country of residence of foreign persons.

Back to Top

Three tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2020, are now available on SOI's Tax Stats webpage. The tables present data from Foreign Person's U.S. Source Income Subject to Withholding (Form 1042-S). Tables 1 and 2 include statistics for the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. Table 3 presents data 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.

Back to Top

One new table presenting information from the Foreign Partner's Information Statement of Section 1446 Withholding Tax (Form 8805) is now available on SOI's Tax Stats webpage. The table, Foreign Recipients of U.S.-Source Partnership Income, Tax Year 2019, provides data by country of residence on the number of Forms 8805 filed, taxable income (or loss) allocable to foreign partners (income less loss, income, and loss), and U.S. tax withheld.

A new table presenting data from the International Boycott Report (Form 5713) for Tax Year 2020 is now available on SOI's Tax Stats webpage. This table includes e-filed data from taxpayers who received requests to participate in international boycotts not sanctioned by the United States.

Back to Top

Table 7, All Partnerships: Total Receipts by Industrial Group, Tax Year 2019, has been revised. Portfolio income was updated to be the total of Interest income, Dividend income, Royalties, Net short-term capital gain, and Net long-term capital gain.

Back to Top