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�����&Businesses with and without net incomeBusinesses with net income All nonfarm industries Real estateMining Legal services Oil and gas extractionConstruction
Manufacturing Primary metal industries Fabricated metal products Water transportation+Agriculture, forestry, hunting, and fishing: Animal production (including breeding of cats and dogs)2 Support activities for agriculture and forestry Support activities for mining Utilities Food manufacturing$ Textile and textile product mills
Apparel Leather and allied products Wood products Paper products* Printing and related support activities Petroleum and coal products Chemical manufacturing Nonmetallic mineral products Machinery# Computer and electronic products Transportation equipment! Furniture and related productsTransportation and warehousing Air and rail transportation Pipeline transportation( Scenic and sightseeing transportation Couriers and messengers% Warehousing and storage facilitiesInformation% Motion picture and sound recordingFinance and insurance/ Credit intermediation and related activities. Investment bankers and securities dealers Securities brokers, Commodity contracts brokers and dealers' Securities and commodity exchanges> Other financial investment activities (investment advice)4 Insurance agents, brokers, and related activities& Insurance agencies and brokerages, Other activities related to real estate Rental and leasing services, Automotive equipment rental and leasing/ Consumer electronics and appliances rental# Formal wear and costume rental Video tape and disc rental0Professional, scientific, and technical services Other accounting services3 Architectural, engineering, and related services Architectural services Engineering services8 Surveying and mapping (except geophysical) services Testing laboratories Specialized design services# Computer systems design services9 Other professional, scientific, and technical services1 Scientific research and development services% Advertising and related services/ Market research and public opinion polling! Other miscellaneous services& Administrative and support services, Waste management and remediation servicesEducational services!Health care and social assistance" Ambulatory health care services Offices of dentists Offices of chiropractors Offices of optometrists Offices of podiatrists( Medical and diagnostic laboratories Home health care services Hospitals* Nursing and residential care facilities Social assistance#Arts, entertainment, and recreation<� Performing arts, spectator sports, and related industries6 Museums, historical sites, and similar institutions1 Amusement, gambling, and recreation industries; RV (recreational vehicle) parks and recreational camps Rooming and boarding housesOther services Auto repair and maintenance Automotive body shops Miscellaneous repairs Personal and laundry servicesUnclassified establishments1Accommodation, food services, and drinking places AccommodationRetail tradeIndustrial sector"Real estate and rental and leasing- Heavy and civil engineering construction Specialty trade contractors&Wholesale trade (merchant wholesalers)* Publishing industries (except internet)3 Electrical equipment, appliances, and components5 Offices of physicians, mental health specialists= Offices of physicians (except mental health specialists)
Payroll [1,4]; Nondurable goods, including food, fiber, chemicals, etc.6 Wholesale electronic markets and agents and brokers" Motor vehicle and parts dealers' Furniture and home furnishing stores Food and beverage stores" Health and personal care stores Gasoline stations" Clothing and accessories stores0 Sporting goods, hobby, book, and music stores General merchandise stores Miscellaneous store retailers Nonstore retailersNumber
of returnsBusiness
receiptsDepreciation
deduction [1,2](Rent paid
on machinery
and
equipment [1](Rent paid
on other
business
property [1]Interest paid
deduction [1,3]Net income
less deficit* Offices of certified public accountants! Fishing, hunting, and trapping Other mining Construction of buildings Plastic and rubber products Miscellaneous manufacturing Truck transportation* Other transit and ground transportation3 Electronic stores and household appliance stores; Restaurants (full & limited service) and drinking placesZ Broadcasting (except internet) and telecommunications
and internet service providersS Data processing, internet publishing and broadcasting,
and web search portalsL Lessors of real estate (including miniwarehouses
and self storage)S Offices of real estate agents, brokers, property
managers, and appraisersC Drafting, building inspections, and geophysical
surveyingC Management, scientific, and technical
consulting servicesF Offices of mental health practitioners and
social therapistsO Outpatient care centers and other miscellaneous
health practitionerse Other ambulatory health care services (including
ambulance services, blood and organ banks)U Travel accommodation (including hotels, motels, and
bed and breakfast inns)E Automotive mechanical and electrical repair
and maintenance` Other auto repair and maintenance (including oil
change, lubrication, and car washes)R Religious, grantmaking, civic, professional and
change,similar organizations�Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors, Tax Year 2015G Forestry and logging (including forest nurseries,
timber tracts)B Building material and garden equipment and supplies
dealersM Support activities for transportation (including motor
vehicle towing)G Securities, commodity contracts, and other financial
investmentsJ Other insurance related activities and other financial
vehicles
Net incomeV [All figures are estimates based on samples money amounts are in thousands of dollars]+,L Lessors of nonfinancial intangible assets (except
copyrighted works)<� Durable goods, including machinery, wood,
metals, etc.O Commercial and industrial machinery and equipment
rental and leasingA General rental centers and other consumer
goods rental *Estimate should be used with caution because of the small number of sample returns on which it is based.
**Data combined to prevent disclosure of taxpayer information.
[1] Excludes amounts reported on Schedule C-EZ filed by certain small businesses not required to itemize their business deductions. Therefore, totals shown may be slightly understated.
[2] Includes depreciation claimed on Form 8829, Expenses for Business Use of Your Home.
[3] Interest paid is the sum of mortgage interest and other interest paid on business indebtedness.
[4] Payroll is the sum of salaries and wages plus the cost of labor reported as part of cost of sales and operations.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, Sole Proprietorship Returns July 2017.8Administrative and support and waste management services���5�6��7��8��9��:�<�+b=v�>��?
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