SOI Tax Stats - SOI Bulletin: Winter 2004-2005

Individual Income Tax Rates and Shares, 2002 PDF (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.

Excel Tables:
1 XLS, 2 XLS, 3 XLS, 4 XLS, 5 XLS, 6 XLS, 7 XLS, 8 XLS

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.

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.

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.

Unrelated Business Income Tax Returns, Tax Year 2001 PDF (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.