Excel Viewer Adobe® Reader Select the entire publication PDF (in PDF) or one of the studies below Individual Income Tax Rates and Shares, 2004 PDF Article by Kyle Mudry and Justin Bryan, SOI Taxpayers filed 132.2 million returns for Tax Year 2004, of which 89.1 million (or 67.4 percent) were classified as taxable returns. A taxable return is a return that has total income tax greater than $0. Excel Tables: 1 XLS, 2 XLS, 3 XLS, 4 XLS, 5 XLS, 6 XLS, 7 XLS, 8 XLS Related Link: Individual Tax Statistics Individual Income Tax Returns, Preliminary Data, 2005 PDF Data Release by Brian Balkovic, SOI For 2005, taxpayers filed 134.5 million U.S. individual income tax returns, an increase of 1.6 percent from the 132.4 million returns filed for 2004. Adjusted Gross Income (AGI) increased from the previous year by 8.9 percent to $7.4 trillion for 2005. Excel Tables: 1 XLS Related Link: Individual Tax Statistics Split-Interest Trusts, Filing Year 2005 PDF Article by Lisa Schreiber, SOI The Split-Interest Trust Information Return (Form 5227) is filed by entities with both charitable and noncharitable beneficiaries. The number of Forms 5227 filed increased by 0.9 percent from Filing Year 2004 to more than 124,000 in Filing Year 2005. Excel Tables: 1 Related Link: Individual Tax Statistics Unrelated Business Income Tax Returns, 2003: Financial Highlights and Special Analyses of Exempt-Organization Reporting Quality (PDF) PDF Article by Margaret Riley, SOI Nonprofit charitable and other types of tax-exempt organizations reported $8.4 billion of gross income from activities that were considered unrelated to their philanthropic missions for Tax Year 2003 (Filing Years 2004 and 2005). Engaging in these types of activities is permissible, but income produced from them is subject to Federal taxation and must be reported on Form 990-T, Exempt Organization Business Income Tax Return. The 36,064 Forms 990-T filed to report "unrelated business income" (UBI) for 2003 slightly exceeded the number filed for each of Tax Years 2001 and 2002, but remained below the number filed for any tax year between 1995 and 2000. Excel Tables: 1, 2, 3, 4, 5, 6, 7 Related Link: Exempt Organizations: Unrelated Business Income Statistics Link: Historical Tables and Appendix
