Featured Articles
Individual Income Tax Rates and Shares, 2002 PDF
Article by Michael Parisi, SOI
Taxpayers filed just over 130.0 million returns for Tax Year 2002, of which almost 91.0 million (or 69.9 percent) were classified as taxable returns. This represents a reduction of 4.0 percent in the number of taxable returns from 2001.
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Related Link: Individual Tax Statistics
Individual Income Tax Returns, Preliminary Data, 2003 PDF
Data Release by Brian Balkovic, SOI
For 2003, taxpayers filed 130.6 million U.S. individual income tax returns, an increase of 0.3 percent from the 130.2 million returns filed for 2002. For the first time in three years, Adjusted Gross Income (AGI) rose, increasing by 2.9 percent to $6.2 trillion for 2003.
Excel Tables: 1 XLS
Related Link: Individual Tax Statistics
Reconciling Corporation Book and Tax Net Income, Tax Years 1995-2001 PDF
Data Release by George Plesko, MIT Sloan School of Management, and Nina Shumofsky, SOI
Differences in accounting rules for financial (book) and tax reporting purposes can lead to differences in the amount of income reported to shareholders and tax authorities. This data release provides an overview of the reconciliation of book and tax net income.
Related Link: Corporation Tax Statistics
Split-Interest Trusts, 2002 PDF
Data Release by Lisa Schreiber, SOI
Split-interest trusts make distributions to both charitable and noncharitable beneficiaries. While the Internal Revenue Service does not classify split-interest trusts as tax-exempt entities, or charities, the trusts offer many of the same benefits to their donors.
Excel Tables: 1 XLS, 2 XLS, 3 XLS, 4 XLS, 5 XLS, 6 XLS, 7 XLS, 8 XLS, 9 XLS
Related Link: Split-Interest Trust Statistics
Unrelated Business Income Tax Returns, Tax Year 2001 PDF
Article by Margaret Riley, SOI
Tax Year 2001 marked the third consecutive year for which filings of Form 990-T, Exempt Organization Business Income Tax Return, declined. Overall, 35,540 organizations reported $7.9 billion of gross "unrelated business income" for 2001.
Excel Tables: 1 XLS, 2 XLS, 3 XLS, 4 XLS, 5 XLS, 6 XLS, 7 XLS
Related Link: Exempt Organizations: Unrelated Business Income