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SOI tax stats - Integrated business data [1]

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Date: 2025-05

This section contains statistical tables and articles on all businesses, which were compiled to form the SOI Integrated Business Dataset (IBD). The IBD was assembled at the table level from the annual SOI cross-sectional studies of corporations ( C and S corporations), partnerships, and nonfarm sole proprietorships. The dataset combines data from these types of organizations to enable examination of changes in business composition. Data from exempt organizations with unrelated business income (Form 990-T) are not included.

Data from these annual statistical studies are generally publicly available and are published in a variety of SOI reports (see Products and Publications or business organizational areas of interest). They represent weighted estimates of U.S. totals by year for each legal form or organizational type, and were discussed at length in the papers below.

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

Selected financial data on businesses

Articles

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

Linda Morey - Regional Income Division, Bureau of Economic Analysis

State-level data from partnerships and sole proprietorships is presented for select variables from the Form 1065 and Form 1040 Schedule C and compared to the U.S. population distribution.

Brian Maisano - Regional Income Division, Bureau of Economic Analysis

Partnership and sole proprietorship data by region and state are tabulated and summarized.

Kelly Luttrell, Patrice Treubert, and Michael Parisi - Statistics of Income, IRS

Businesses conduct profit-seeking activities in a variety of legal modes, choosing one form over another for various business, tax, or historical reasons. The SOI Integrated Business Data (IBD) was developed to facilitate research on business issues across organizational forms. This initiative was an extension of earlier work in SOI, expanded to include more detailed financial and industrial data, incorporating the latest year for which complete SOI data are available.

Tom Petska, Michael Parisi, Kelly Luttrell, Lucy Davitian, and Matt Scoffic - Statistics of Income, IRS

The SOI Integrated Business Database (IBD) is being developed to provide evidence that businesses do, in fact, pursue optimal organizational structures. This initiative is an extension of earlier work in SOI, expanded to include Tax Years 1980-2002, incorporating the latest years for which complete SOI data are available.

Ellen Legel, Kelly Luttrell, Michael Parisi - Statistics of Income, IRS

This paper is an examination of the changes in business demographics or “business organizational choice” of the various types of business during the 1990’s and the changes in the historical trend from the 1980 period. Tax data will be used to focus on changes in the various business types, receipts, profitability, and tax rates over two recessions due to modifications in the tax code on administrative records sampled at Statistics of Income (SOI) Division of IRS.

Tom Petska - Statistics of Income, IRS

This paper examines business aggregate time series data, in light of the substantial changes to the Internal Revenue Code, which have affected incentives of shifting from one organizational form to another. Data from the major Statistics of Income (SOI) business programs are compiled and examined from 1985 through 1994, the most recent year for which complete data are available.

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[1] Url: https://www.irs.gov/statistics/soi-tax-stats-integrated-business-data

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