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In addition to the annual studies on Individual Tax Return data, there are also non-recurring studies for which we produce bulletin articles, statistical tables, and papers. Below is an index of these articles:

• Further Analysis of the Distribution of Income and Taxes, 1979-2002
• Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004
• Accumulation and Distribution of Individual Retirement Arrangements, 2004
• Selected Itemized Deductions, Schedule A, 1990-2001
• Comparing Salaries and Wages of Women Shown on Forms W-2 to Those of Men, 1969-1999
• The 400 Individual Income Tax Returns Reporting the Highest Adjusted Gross Income Each Year, 1992-2000
• Personal Exemptions and Individual Income Tax Rates, 1913-2002
• Income by Gender and Age from Information Returns, 1998
• Family Cross-Section File, 1993: Combining Parents and Dependents into Family Units
• Individual Noncash Charitable Contributions, 2003, 2004, and 2005
• Farm Proprietorships, 1998-2004
• Ninety Years of Individual Income and Tax Statistics, 1916-2005

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

All bulletin articles and papers are available as PDF files. A free Adobe® reader is available for download, if needed.

"Further Analysis of the Distribution of Income and Taxes, 1979-2002" with some related Tables Paper by Michael Strudler and Tom Petska, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP

In this analysis, we examine changes in the income distribution and tax burdens between 1979-1999 including the effects of Federal income and Social Security payroll taxes on the after-tax distribution of income. In addition to analysis of the basic data, we estimate Lorenz curves and Gini coefficients to see how income inequalities have changed over time.

Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004
Data Release by Michael Strudler and Michael Parisi, SOI

For Tax Year 2004, some 132.2 million returns were filed, a 16.3 percent increase from the 113.7 million returns filed for 1990. The number of returns for all size classes with real adjusted gross income above $100,000 increased by 83.5 percent.

Statistical Tables

• All Returns: Sources of Income, Adjustments, and Tax Items in Constant 1990 Dollars by Size of Real Adjusted Gross Income
  2004 2003 2002 2001 2000 1999 1998    1997    1996    1995    1994    1993    1992     1991     1990
  
• All Returns: Tax Liability, Tax Credits, and Tax Payments in Constant 1990 Dollars by Size of Real Adjusted Gross Income, Adjusted for Inflation
  2004    2003    2002    2001     2000     1999     1998     1997     1996     1995     1994    1993     1992     1991     1990

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Accumulation and Distribution of Individual Retirement Arrangements, 2004

2004 Article by Victoria L. Bryant, SOI
2001-2002  Article by Victoria L. Bryant and Peter J. Sailer, SOI
2000  Article by Peter J. Sailer, SOI and Sarah E. Nutter, George Mason University

For 2004, taxpayers held $3.3 trillion in individual retirement arrangements (IRAs).  Taxpayers made contributions of $48.7 billion to these plans.  Additionally, $214.9 billion came into IRAs as rollovers.

Statistical Tables

• IRA Plans by Type
  2004   2002   2001   2000
• Taxpayers with IRA Plans by Size of Adjusted Gross Income
  2004   2002   2001   2000
• Taxpayers with IRA Plans by Type of Plan and Size of Adjusted Gross Income
  2004   2002   2001   2000
• Taxpayers with IRA Plans by Filing Status and Gender of Taxpayer
  2004   2002   2001   2000
• Taxpayers with IRA Plans by Age of Taxpayer
  2004   2002   2001   2000
• Taxpayers with IRA Plans by Type of Plan and Age of Taxpayer
  2002
• Taxpayers with Traditional IRA Plans, by Size of Contribution and Age of Taxpayer
  2004
• Taxpayers with Roth IRA Plans, by Size of Contribution and Age of Taxpayer
  2004
  

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Selected Itemized Deductions, Schedule A, 1990-2001
Data Release by Jason Walters and Victor Rehula, SOI

Itemized deductions (after limitations) claimed on Schedule A have increased significantly over the last decade from $458.5 billion to $884.5 billion.

Statistical Tables

• Selected Deductions, 1990-2001

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Comparing Salaries and Wages of Women Shown on Forms W-2 to Those of Men, 1969-1999
Article by Ellen Yau, Kurt Gurka, and Peter Sailer, SOI

From 1969 to 1999 there was a steady increase in the proportion of the salaried workforce represented by women.

Statistical Tables

• Returns with Salaries and Wages Reported on Forms W-2:  Total and Average Salaries and Wages, by Filing Status and Sex of Taxpayers, Selected Years 1969-1999
• Tax Return Filers with Salaries and Wages from Forms W-2 by Size of Adjusted Gross Income, Filing Status, and Gender, Selected Years 1969-1999

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The 400 Individual Income Tax Returns Reporting the Highest Adjusted Gross Income Each Year, 1992-2000
Data Release by Michael Parisi and Michael Strudler, SOI

Less than 25 percent of taxpayers appear more than once in the top 400 returns over the last 9 years.

Statistical Tables

• Selected Items for Taxpayers with the Top 400 Adjusted Gross Income, 1992-2000

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Personal Exemptions and Individual Income Tax Rates, 1913-2002
Data Release by Bob Wilson

Of all the sources of Federal revenue, the individual income tax is the most productive, accounting for over half of total Federal tax collections.

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Income by Gender and Age from Information Returns, 1998
Article by Peter Sailer, Ellen Yau, and Victor Rehula, SOI

For tax year 1998, U.S. taxpayers earned a total of $3.73 trillion in salaries and wages, as reported on Forms W-2 associated with their returns.  Of this amount, $2.42 trillion (or 65 percent) were earned by men.

Statistical Tables

• Individual IncomeTax, All Returns and Joint Returns:  Selected Tax Return and Information Return Items, by Size of Adjusted Gross Income
• Individual Income Tax, Non-joint Returns:  Selected Tax Return and Information Return Items, by Size of Adjusted Gross Income
• Salaries and Wages Reported on Forms W-2 Associated With Individual Income Tax Returns, by Size of Salaries and Wages, Marital Status and Gender
• Earned Income Reported on Forms W-2 and Schedules SE Associated With Individual Income Tax Returns, by Size of Earned Income, Marital Status and Gender
• Individual Income Tax, Joint Returns With Salaries and Wages from Form W-2:  Husband's Wages as a Percent of Total Wages, by Size of Adjusted Gross Income
• Individual Income Tax:  Number of Taxpayers and Selected Income Items, by Age of Taxpayer and Size of Adjusted Gross Income

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Family Cross-Section File, 1993:  Combining Parents and Dependents into Family Units
Article by Michael E. Weber

Data from the 1993 Statistics of Income Individual File show that, of the nearly 115 million returns filed for that Tax Year, over 9 million were filed by dependents of other taxpayers.  Over 7 million of these had Adjusted Gross Income of less than $5,000, representing almost half of the returns in this category.

Statistical Tables

Individual Income Tax Returns (Individual file)

• Table 1 - All Returns:  Selected Sources of Income, by Size of Adjusted Gross Income
• Table 2 - All Non-dependent Returns:  Selected Sources of Income, by Size of Adjusted Gross Income
• Table 3 - Returns Filed by Dependents:  Selected Sources of Income, by Size of Adjusted Gross Income
• Table 7 - All Married Filing Separate Returns:  Selected Sources of Income by Size of Adjusted Gross Income

Individual Income Tax Returns (Family Cross-Section file)

• Table 4 - Returns Filed by Dependents:  Selected Sources of Income, by Size of Adjusted Gross Income
• Table 5 - Returns Filed by Dependents:  Selected Sources of Income, by Size of Parents Adjusted Gross Income
• Table 6 - Returns Filed by Dependents:  Selected Sources of Income, by Size of Family Adjusted Gross Income
• Table 8 - All Married Filing Separate Returns Combined into Family Returns:  Selected Sources of Income, by Size of Combined Adjusted Gross Income
• Table 9 - All Returns Combined as Family Returns:  Selected Sources of Income, by Size of Family Adjusted Gross Income

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Individual Noncash Charitable Contributions, 2003, 2004, and 2005

2005 Article by Janette Wilson, SOI
2004  Article by Janette Wilson and Michael Strudler, SOI
2003  Article by Janette Wilson and Michael Strudler, SOI 

For 2005, individuals reported noncash donations valued at $48.1 billion on Form 8283.  Of these, 6.6 million reported a total of $41.1 billion in noncash charitable contributions in excess of $500, as shown on Form 8283.

Statistical Tables

     2005     

• Individual Noncash  Charitable Contributions: All Returns with Donations, All Donation Types, by Size of Adjusted Gross Income 
• Individual Noncash Charitable Contributions: All Donee Organizations, by Size of Adjusted Gross Income 
• Individual Noncash Charitable Contributions: Returns with Donations, All Donation Types, by Donee  
• Individual Noncash Charitable Contributions: All Returns with Donations, All Property Types, by Age  
• Individual Noncash Charitable Contributions: All Donations Made to Donee Organizations, by Age     

     2004     

• Individual Noncash  Charitable Contributions: All Returns with Donations, All Donation Types, by Size of Adjusted Gross Income 
• Individual Noncash Charitable Contributions: All Donee Organizations, by Size of Adjusted Gross Income 
• Individual Noncash Charitable Contributions: Returns with Donations, All Donation Types, by Donee  
• Individual Noncash Charitable Contributions: All Returns with Donations, All Property Types, by Age  
• Individual Noncash Charitable Contributions: All Donations Made to Donee Organizations, by Age  

     2003

• Individual Noncash Charitable Contributions:  Returns with Donated Property and Property Types, by Size of Adjusted Gross Income 
• Individual Noncash Charitable Contributions:  All Donee Organizations, by Size of Adjusted Gross Income, Returns with Section A:  Deductions of $5,000 or Less and Publicly-Traded Securities 
• Individual Noncash Charitable Contributions:  Returns with Donated Property:  All Property Types by Donee, Returns with Section A:  Deductions of $5,000 or Less and Publicly-Traded Securities 
• Individual Noncash Charitable Contributions:  All Returns with Donated Property and All Property Types, by Age 
• Individual Noncash Charitable Contributions:  All Donations Made to Donee Organizations, by Age, Returns with Section A:  Deductions of $5,000 or Less and Publicly-Traded Securities
  

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Farm Proprietorships, 1998-2004
Article by Kevin Pierce and Mary Jezek, SOI

Over 20 years has passed since detailed information on farm sole proprietorships has been published.  The present study was initiated to provide data on the characteristics of farm proprietorships from Tax Year 1998-2004.  Overall, the number of returns with farm proprietorships decreased slightly over this period to approximately 2.0 million returns for 2004, representing a 4.5-percent decline from 1998.

Statistical Tables

• Table 1A--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries, Tax Year 2003
• Table 1B--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries, Tax Year 2004
  
• Table 2A--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries and Size of Gross Farm Income, Tax Year 2003
• Table 2B--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries and Size of Gross Farm Income, Tax Year 2004 
• Table 3--Farm Proprietorships: Farm Income, Net Profit, and Net Loss, by Size of Adjusted Gross Income, Tax Years 2003 and 2004 
• Table 4--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries, Tax Years 1998-2004 
• Table 5A--Farm Proprietorships: Selected Items for Taxpayers with Schedule F, Tax Years 1998-2004 
• Table 5B--Farm Proprietorships: Selected Items for Taxpayers with Schedule F and Net Profit, Tax Years 1998-2004 
• Table 5C--Farm Proprietorships: Selected Items for Taxpayers with Schedule F and Net Loss, Tax Years 1998-2004 
• Table 6--Farm Proprietorships: Selected Items For Taxpayers with Schedule F, by Size of Adjusted Gross Income, Tax Years 1998-2004 
• Table 7--Farm Proprietorships: Income Averaging from Schedule J, by Size of Adjusted Gross Income, Tax Years 1998-2004 

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Ninety Years of Individual Income and Tax Statistics, 1916-2005 
Article by Scott Hollenbeck and Maureen Keenan Kahr, SOI

Since 1916, the Internal Revenue Service (IRS) has been publishing income and tax statistics based on information reported on Federal tax returns filed by U.S. individual taxpayers. These publicly available, annual Statistics of Income (SOI) reports were created shortly after enactment of the modern income tax in 1913.

Statistical Tables

• Table 1--All Individual Income Tax Returns: Sources of Income and Tax Items, Tax Years 1913-2005 
• Table 1A--All Individual Income Tax Returns: Sources of Income and Tax Items, Tax Years 1913-2005, in 2005 Constant Dollars 

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