The Sole Proprietorship study covers basic data, including business receipts, deductions, and net income reported by an individual taxpayer on Schedule C of Form 1040. The information is for nonfarm sole proprietorships and is broken down by industrial groups for analysis of the data.

Information on farms, reported by individual taxpayers on Schedule F of Form 1040, is included in many of the Form 1040 data tables found in Individual Tax Statistics.


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Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

Statistical tables

All tables are available as Microsoft Excel files. A free Excel viewer is available for download, if needed.

Business receipts, selected deductions, payroll, and net income

Data presented Classified by Tax years
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Industrial Sectors Classified with the North American Industry Classification System 2022 XLS 2021 XLS  2020 XLS  2019 XLS  2018 XLS  2017 XLS 2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS  2005 XLS  2004 XLS  2003 XLS  2002 XLS  2001 XLS  2000 XLS  1999 XLS  1998 XLS
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Groups Classified with the Standard Industrial Codes Industrial Groups Classified with the Standard Industrial Codes 1998 XLS  1997 XLS  1996 XLS

Income statements

Data presented Classified by Tax years
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors Industrial Sectors Classified with the North American Industry Classification System 2022 XLS 2021 XLS  2020 XLS 2019 XLS  2018 XLS  2017 XLS 2016 XLS  2015 Expanded XLS
2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS  2005 XLS  2004 XLS  2003 XLS  2002 XLS  2001 XLS  2000 XLS  1999 XLS  1998 XLS
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Groups Classified with the Standard Industrial Codes Industrial Groups Classified with the Standard Industrial Codes 1998 XLS  1997 XLS  1996 XLS

Number of returns, business receipts, business deductions, net income

Data presented Classified by Tax years
Table 3. Number of Returns, Business Receipts,  Business Deductions, Net Income, by Industry and Size of Business Receipts Industrial Sectors Classified with the North American Industry Classification System and Size of Business Receipts 2016 XLS

Business receipts, selected deductions, and net income

Data presented Classified by Tax years
Table 3. Nonfarm Sole Proprietorships: Number of Returns, Business Receipts, Business Deductions, Net Income, by Industry and Size of Business Receipts Industrial Sectors Classified with the North American Industry Classification System and Size of Business Receipts 2020 XLS 2019 XLS  2018 XLS  2017 XLS

Returns with Schedule C attached: Income items, adjustments, credits and taxes

Data presented Classified by Tax years
Table 4.  Individual Returns with Schedule C Attached: Selected Income Items, Adjustments, Credits, and Taxes, by Marital Status, Age, and Industry Adjusted Gross Income, Marital Status, Age, and Industry 2020 XLS 2019 XLS  2018 XLS  2017 XLS

SOI Publications Archive

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Bulletin articles

The Bulletin articles are in PDF format. A free Adobe® reader is available for download, if needed.

Sole proprietorship returns

2021 PDF 2020 PDF  2019 PDF  2018 PDF  2017 PDF  2016 PDF  2015 PDF  2014 PDF  2013 PDF  2012 PDF  2011 PDF  2010 PDF  2009 PDF  2008 PDF  2007 PDF  2006 PDF  2005 PDF  2004 PDF  2003 PDF  2002 PDF  2001 PDF  2000 PDF  1999 PDF  1998 PDF  1997 PDF  1996 PDF

U.S sole proprietorships: A gender comparison

1985–2000 PDF

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