The State and County tables in this section present financial data reported by individual owners of unincorporated businesses on Form 1040, Schedule C, Profit or Loss From Business (Sole Proprietorship), and Form 1065, U.S. Return of Partnership Income. These data are based on an examination of unedited IRS administrative records (i.e., Federal tax and information returns). What are unincorporated businesses? Unincorporated businesses are sole proprietorships (owned by a single individual) and partnerships (owned by two or more individuals). In a business partnership, each owner or partner can make business decisions and share any profits. Each owner or partner is responsible for paying income tax and is liable for the debts and activities of the partnership. The type of entity or partnership is reported on Form 1065, Schedule B, by checking one of the following choices: a. domestic general partnership, b. domestic limited partnership, c. domestic limited liability company, d. domestic limited liability partnership, e. foreign partnership, or f. other. How Are Administrative Records Assigned to the Proper State and County? Assigning IRS administrative records to the proper State and County is based on the ZIP codes of the filing addresses. The tax-filing address may not reflect the location of the business activities for the sole proprietorship or partnership. Some sole proprietorships and partnerships may have used the address of an accounting firm, tax attorney, or tax practitioner located in a State or County other than where the business office is located. How Are Administrative Records Assigned to the Proper Industry? Assigning IRS administrative records to the proper industry is based on the business code number an unincorporated business entered on the Form 1040, Schedule C, or the Form 1065. How are disclosure risks handled? Any State data associated with frequencies of less than ten (10) returns in a table cell, or County data with frequencies of less than twenty (20) returns in a table cell, are suppressed to ensure they pose no disclosure risk. In addition, administrative records are suppressed if ZIP codes entered on the Form 1040, Schedule C, or the Form 1065, do not match United States Postal Service (USPS) ZIP codes; or, industry codes entered on these two forms do not match North American Industry Classification System (NAICS) codes. Data tables are available in Excel version 4.0. A free Excel viewer is available for download, if needed. Which administrative records are excluded from these tables? A sole proprietorship record with a zip code that does not match against either the United States Postal Service (USPS) 9-Digit Lookup File or 5-Digit Lookup File is excluded. If the value of net gross receipts for a sole proprietorship record is greater than $5 billion, it is excluded. If the absolute value of net profit or (loss) for a sole proprietorship record is greater than $10 billion, it is excluded. A sole proprietorship record with a value of zero for net gross receipts and a value of zero for net profit or (loss) is excluded. A sole proprietorship record with a NAICS subsector code of 111000 (Crop Production) or 112000 (Animal Production and Aquaculture) is excluded. Any sole proprietorship record with an invalid NAICS subsector code is excluded. A duplicate partnership record is excluded. A partnership record with a zip code that does not match against either the United States Postal Service (USPS) 9-Digit Lookup File or 5-Digit Lookup File is excluded. If the absolute value of net gross receipts for a partnership record is greater than $1 billion, it is excluded. If the absolute value of net profit or (loss) for a partnership record is greater than $10 billion, it is excluded. A partnership record with a NAICS subsector code of 325000 (Chemical Manufacturing) and net gross receipts greater than $20 million is deleted. A partnership record with a NAICS subsector code of 111000 (Crop Production) or 112000 (Animal Production and Aquaculture) is deleted. A partnership record with an invalid NAICS subsector code is excluded. A partnership record with the “domestic general partnership” box checked on the Form 1065, Schedule B, and more than 4 partners is excluded. A partnership record with all zeroes in the dollar fields on the Form 1065 is excluded. State statistical tables Selected financial items reported Data Presented Classified By Tax Years Sole-Proprietorships 3-digit NAICS subsector or 4-digit NAICS industry group level, State 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS Partnerships 3-digit NAICS subsector or 4-digit NAICS industry group level, State 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS County statistical tables Unincorporated sole-proprietorship and partnership information combined Data Presented Classified By Tax Years Selected Financial Items Reported 2-digit NAICS sector level, County 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLSX 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLSX
