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SOI Tax Stats - S Corporation Statistics

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Certain corporations elect to be treated as S corporations for Federal tax purposes. Electing to be treated as an S corporation allows income to flow through the corporation without being taxed until it is claimed as income by the shareholders. This avoids double taxation of corporate income. Here you will find data tables and SOI Bulletin articles concerning 1120S corporations.

Featured Areas:

Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

S Corporation Returns
Article by Kelly Luttrel, SOI
S corporations continue to be the most prevalent type of corporation. For Tax Year 2003, about 61.9 percent of all corporations filed a Form 1120S. The total number of returns filed by S corporations for Tax Year 2003 increased 5.9 percent to nearly 3.3 million, from nearly 3.2 million reported in Tax Year 2002. S corporations became the most common corporate entity type in 1997.

2003
2002
2001
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The following are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Table 1: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By:

Major industry


Table 2: Returns with Net Income, Form 1120S

Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Major industry

Table 3: Returns of Active Corporations, Form 1120S
Data Presented: Balance sheet items
Classified By: Major industry
  Note: Table 7 is presented in lieu of Table 3; Table 7 provides both balance sheet and income statement items

Table 4: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Size of business receipts and industrial sector

Table 5: Returns of Active Corporations, Form 1120S
Data Presented: Rental real estate income.
Classified By: Selected industrial sector and major industry

Table 6: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Number of shareholders

Table 7: Returns of Active Corporations, Form 1120S
Data Presented: Balance sheet and income statement items
Classified By: Major industry

Table 8: Returns With Net Income from a Trade or Business, Form 1120S
Data Presented: Balance sheet and income statement items

 Classified By:

Major industry


S Corporations, Selected Figures

Figures:

 


Figure A: S Corporation Total Net Income (Less Deficit)

Tax Years: 2007  2006  2005  2004


Figure B: Number of Form 1120 Series Returns, by Type of Corporation

Tax Years: 2007  2006  2005  2004


Figure C: S Corporation Annual Percentage Increase/Decrease

Tax Years:             2006  2005  2004
  Note: Figure C will no longer be produced. An alternative calculation is being evaluated and results will be posted as the review process dictates.


Figure D: S Corporation Total Assets, Receipts, Net Income, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure E: Shares of S Corporation Total Receipts, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure F: Shares of S Corporation Total Assets, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure G: S Corporation Number of Returns, by Number of Shareholders and Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure H: S Corporation Taxes

Tax Years: 2007  2006  2005  2004

 

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Page Last Reviewed or Updated: 22-Jan-2013

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Aarp free tax preparation Publication 901 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Aarp free tax preparation Tax questions. Aarp free tax preparation Obtaining copies of treaties. Aarp free tax preparation Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to www. Aarp free tax preparation irs. Aarp free tax preparation gov/pub901. Aarp free tax preparation Reminders Disclosure of a treaty-based position that reduces your tax. Aarp free tax preparation  If you take the position that any U. Aarp free tax preparation S. Aarp free tax preparation tax is overruled or otherwise reduced by a U. Aarp free tax preparation S. Aarp free tax preparation treaty (a treaty-based position), you generally must disclose that position on your affected return. Aarp free tax preparation See Application of Treaties, later. Aarp free tax preparation U. Aarp free tax preparation S. Aarp free tax preparation –U. Aarp free tax preparation S. Aarp free tax preparation S. Aarp free tax preparation R. Aarp free tax preparation income tax treaty. Aarp free tax preparation  The U. Aarp free tax preparation S. Aarp free tax preparation –U. Aarp free tax preparation S. Aarp free tax preparation S. Aarp free tax preparation R. Aarp free tax preparation income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Aarp free tax preparation That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. Aarp free tax preparation Provisions of the U. Aarp free tax preparation S. Aarp free tax preparation –U. Aarp free tax preparation S. Aarp free tax preparation S. Aarp free tax preparation R. Aarp free tax preparation income tax treaty are discussed in this publication under Commonwealth of Independent States. Aarp free tax preparation U. Aarp free tax preparation S. Aarp free tax preparation –China income tax treaty. Aarp free tax preparation  The U. Aarp free tax preparation S. Aarp free tax preparation –China income tax treaty does not apply to Hong Kong. Aarp free tax preparation Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U. Aarp free tax preparation S. Aarp free tax preparation income tax for residents of that particular country. Aarp free tax preparation Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax. Aarp free tax preparation You should use this publication only for quick reference. Aarp free tax preparation It is not a complete guide to all provisions of every income tax treaty. Aarp free tax preparation Comments and suggestions. Aarp free tax preparation   We welcome your comments about this publication and your suggestions for future editions. Aarp free tax preparation   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Aarp free tax preparation NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Aarp free tax preparation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Aarp free tax preparation   You can email us at taxforms@irs. Aarp free tax preparation gov. Aarp free tax preparation Please put “Publications Comment” on the subject line. 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Aarp free tax preparation gov or call 1-800-829-1040. Aarp free tax preparation We cannot answer tax questions sent to either of the above addresses. Aarp free tax preparation Obtaining copies of treaties. Aarp free tax preparation   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Aarp free tax preparation   You can obtain the text of most of the treaties at www. Aarp free tax preparation irs. Aarp free tax preparation gov/businesses/international. Aarp free tax preparation You can also obtain the text of most of the treaties at the following address: Department of the Treasury Office of Public Correspondence 1500 Pennsylvania Ave. Aarp free tax preparation NW — Rm. Aarp free tax preparation 3419 Washington, D. Aarp free tax preparation C. Aarp free tax preparation 20220 If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Useful Items - You may want to see: Publication 519 U. Aarp free tax preparation S. Aarp free tax preparation Tax Guide for Aliens 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Aarp free tax preparation Prev  Up  Next   Home   More Online Publications