Excel Viewer Adobe® Reader Statistics of Income (SOI) Bulletin - Summer 2015 PDF (entire publication in PDF) Featured articles Foreign-Controlled Domestic Corporations, 2012 PDF By James R. Hobbs Foreign-controlled domestic corporations (83,814) made up 1.4 percent of all Federal income tax returns filed by U.S. corporations for tax year 2012. Collectively, these corporations accounted for $4.7 trillion of the total receipts (16.1 percent) and $12.3 trillion of the assets (14.5 percent) reported for the year. Excel Tables: 1 XLS, 2 XLS, 3 XLS Related Link: Foreign-Controlled Domestic Corporations High-Income Tax Returns for 2012 PDF By Justin Bryan For 2012, there were slightly more than 5.3 million individual income tax returns with an expanded income of $200,000 or more, accounting for 3.7 percent of all returns for the year. Of these, 13,350 returns had no worldwide income tax liability. This was a 10.3-percent decline in the number of returns with no worldwide income tax liability in 2011, and the third decrease in a row since reaching an all-time high of 19,551 returns in 2009. Excel Tables: 1 XLS, 2 XLS, 3 XLS, 4 XLS, 5 XLS, 6 XLS, 7 XLS, 8 XLS, 9 XLS, 10 XLS, 11 XLS, 12 XLS Related Link: High Income Tax Returns SOI Migration Data: A New Approach PDF By Kevin Pierce This article discusses the methodological improvements made to SOI’s United States population migration data for calendar years 2011-2012. Major improvements include the switch from partial- to full-year data, improved year-to-year return matching, and new tabulations that show migration flows at the State level, by size of adjusted gross income and age of the primary taxpayer. Excel Tables: Related Link: Migration Data Departments SOI Sampling Methodology and Data Limitations Upcoming SOI Data Releases In this Issue Articles on the following topics are tentatively planned for inclusion in the Fall 2015 issue of the Statistics of Income Bulletin, scheduled to be published in Fall 2015: Foreign Recipients of U.S. Income, 2010 Sales of Capital Assets, 2012 Corporate Foreign Tax Credit, 2011 Controlled Foreign Corporations, 2010 Municipal Bonds, 2012 Historical Tables and Appendix
