Projections of federal tax return filings: calendar years 2005-2012

Projections of federal tax return filings: calendar years 2005-2012

Taukir Hussain

Taxpayers are expected to file a grand total of 229.3 million tax returns with the Internal Revenue Service (IRS) during Calendar Year (CY) 2006. That projected level reflects a modest increase of only 0.1 percent over the estimated CY 2005 filings of 229.0 million. However, the small growth in grand total return filings in 2006 is a net effect that masks some rather dramatic shifts among certain return volumes. In particular, IRS efforts to reduce taxpayer burden will result in a noticeable decrease in filings of Form 941 and Form 2688 returns during 2006. These drops, in turn, will serve to suppress the growth in total filings for 2006.

After 2006, however, grand total return filings are projected to grow at a more typical average annual rate of 1.2 percent and to reach 246.8 million by the year 2012. That more common rate of growth is driven primarily by the projected trends for the major return categories that comprise grand total filings, including individual income tax returns, employment tax returns, and estimated tax payments by individuals.

Furthermore, over the forecast horizon, IRS is projected to continue to make solid gains in the share of total returns filed electronically. This growth of electronic filing furthers IRS’s strategic goal to improve taxpayer service. For example, under current trends, total individual electronic returns are estimated to be 51 percent of all individual income tax returns in 2005 and are projected to constitute 55 percent of all returns in 2006, and 70 percent in 2012.

Trend in Grand Total Returns

Table 1 provides a complete list of the most current yearly filing projections by major form type for CY’s 2006 to 2012. In developing these forecasts, in most cases, partial-year data through the first 8 months of 2005 were used to produce estimates for the year. As a point of reference, the actual number of forms filed in 2004 (the most current year for which complete data are available) is included too. In all cases applicable, the number of returns filed is broken down by medium of filing–paper or electronic. The “grand total” is comprised of a wide range of tax forms. This includes individual, fiduciary, corporation, employment, partnership, exempt organization, government entity, political organization, estate, gift, excise, estimated tax vouchers, and various other forms as delineated in Table 1 [1, 2].

In 2004, the 3 largest tax return categories accounted for the bulk of the forms handled by the IRS submissions processing operations. Individual income tax returns made up 58.5 percent of the grand total. Employment tax returns made up 13.6 percent, while individual estimated tax payment vouchers accounted for another 12.3 percent. Together, these three form types constituted almost 85 per. cent of the grand total of return filings in 2004.

Figure A shows the growth rate of selected tax forms year-over-year from 2005 to 2006 and the average annual change over the period from 2006 to 2012. As mentioned earlier, a total of 229.3 million returns are projected to be filed in 2006, which is a 0.1-percent increase over the estimated 2005 filings of 229.0 million. However, over the period 20062012, the grand total will increase at an average rate of 1.2 percent to reach 246.8 million. Under current trends, paper filings will decline at a 2.5-percent rate to a total of 124.5 million by 2012. Simultaneously, electronic filings or “e-file” will increase at a rate of 6.1 percent to equal 122.3 million by the same time, thus attaining near parity with paper return volumes as seen in Figure B.

Changes in Forms 941, 944, 2688, and 7004 and their Impact on Grand Total

Figure A shows an estimated total of 24.4 million Form 941, Employer’s Quarterly Federal Tax Return, returns will be filed in 2005. However, the total will drop to 21.9 million in 2006, a reduction of roughly 2.5 million. Additionally, in 2005, an estimated 3.6 million Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return, returns will be filed, followed by its elimination in 2006 and beyond. Together, these two forms will be responsible for a total reduction of 6.1 million filings in 2006 as part of IRS initiatives to mitigate taxpayer burden. The combined effect contributes to the slow growth of grand total filings in 2006 as observed earlier.

At the same time, a newly changed Form 7004, Application for Automatic Extension of Time To File Corporation Income Tax Return, will see a projected 90.9-percent increase in 2006 over 2005, from 3.4 million to 6.4 million returns filed. This is an increase of 3.1 million returns. There will also be the introduction of new Form 944, Employer’s Annual Federal Tax Return, starting in 2007. Thus, the changes taken together have offsetting effects relative to the Form 941 and Form 2688 volumes. In the process, they also contribute to a more robust annual growth rate of 1.2 percent for the grand total over the longer horizon. All of these changes and other developments are discussed in more detail below.

Form 941 and New Form 944

In an effort to reduce taxpayer burden on small businesses, IRS plans to issue Form 944. This new form is an annualized version of Form 941 and will be available to taxpayers starting in January 2007. Form 944 will be available to business filers with annual employment tax liability of $1,000 or less. Instead of filing quarterly Form 941 returns, eligible taxpayers will be required to file Form 944 once a year. Consequently, as qualified taxpayers switch to filing Form 944, return volumes of Form 941 will drop in the early part of CY 2006. As Table 1 shows, around 925,000 taxpayers are expected to switch to Form 944 in its first year. Filings are expected to grow modestly thereafter and reach 976,200 in 2012. At the same time, the forecasts of Form 941 return volumes exhibit associated downward adjustments for the estimated impact of taxpayers switching to the new Form 944.

Elimination of Form 2688

IRS plans to implement additional taxpayer burden reduction regulations in Filing Year 2006 that will have the de facto effect of eliminating filings of Form 2688. The new regulations will provide taxpayers required to file an individual income tax return an automatic 6-month extension to file, if they submit a Form 4868, Application for Automatic Extension of Time To File a U.S. Income Tax Return. In previous years, Form 4868 (i.e., the “first extension”) provided only a 4-month grace period to file, while Form 2688 (i.e., the “second extension”) gave an additional 2-month extension. The effects of these two forms will now be folded into a single 6-month automatic extension via Form 4868. Accordingly, in Table 1, there are no projections for Form 2688 from CY 2006 onwards.

Expansion of Form 7004

The scope of Form 7004, Application for Automatic Extension of Time To File Corporation Income Tax, which is currently used primarily to request an extension of time to file a corporation income tax (Form 1120 series) return, has now been expanded. Starting in 2006, Form 7004 will not only be used for filing extensions on corporate returns but also extensions for partnership (Form 1065) and fiduciary (Form 1041) returns, A sizable volume of extensions is currently requested for the filing of Forms 1065 and 1041, but such extensions were not among the many form types formally projected by IRS staff in the past. As a result, their inclusion in the projected volume of the newly released Form 7004 now leads to a dramatic 90.9-percent increase in this return series beginning in 2006.

Trend in Individual Income Tax Returns

“Individual, Total” returns include paper and electronic versions of the major individual income tax returns. These are Forms 1040 and 1040-A, U.S. Individual Income Tax Return; 1040EZ, Income Tax Return for Single and Joint Filers with No Dependents; 1040NR, U.S. Non-Resident Alien Income Tax Return; 1040 (PR), Planilla para la Declaracion de la Contribucion Federal Sobre El Trabajo Por Cuenta Propia–Puerto Rico; and 1040-SS, U.S. Self-Employment Tax Return. This category excludes Form 1040X, Amended U.S. Individual Income Tax Return, which is included under the “supplemental documents” heading.

By far the largest category of tax return filings, the number of individual income tax returns filed, is projected to reach 134.9 million in 2006. This series is expected to grow at an average annual rate of 1.1 percent until 2012. This projected growth is tied mainly to the expected increase in U.S. employment over the same period. At this rate, the projected number of total individual returns filed will be 143.9 million by 2012.

Trend in Employment Tax Returns

Paper and electronic versions of several business related tax forms fall under the heading of “Employment, total” returns. These form series include: Forms 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return; 941, Employer’s Quarterly Federal Tax Return; 943, Employer’s Annual Federal Tax Return for Agricultural Employees; 944, Employer’s Annual Federal Tax Return, which will be an annualized version of Form 941; 945, Annual Return of Withheld Federal Income Tax; and CT-1, Employer’s Annual Railroad Tax Return. A magnetic tape filing option for Forms 940 and 941 ended in early 2004. As a result, a small volume of returns for this medium is reported for Calendar Year 2004, and none for 2005 and beyond.

In 2004 and 2005, employment tax returns make up the second largest share of the grand total. The interplay between the introduction of the annual Form 944, and the scaling back of the quarterly Form 941 (as discussed earlier), results in a projected 8.2-percent drop in total employment return filings in 2006. After that, the projected annual rate of growth over the entire forecast horizon is a more typical 0.9 percent. The projected filings of Forms 940 and 941 comprise the bulk of employment tax return volume. Their projected growth over the 2006-2012 period is tied mainly to the associated forecasts for U.S. employment and real gross domestic product.

Trend in Individual Estimated Tax Returns

Form 1040-ES, U.S. Estimated Tax for Individuals, is used by individual taxpayers who need to make advance tax payments. Such filers are typically those who expect their tax withholdings to be less than 90 percent of their Federal tax liabilities for the year due to additional income, such as earnings from self-employment, interest, dividends, rents, and alimony. Individual taxpayers who make estimated tax payments often file more than one voucher (Form 1040-ES) during the course of the year, usually one per quarter.

In 2004 and 2005, Form 1040-ES makes up the third largest share of the grand total. The initial Form 1040-ES filing experience in 2005, however, indicated growth over 2004. Based on this likely development, and the underlying long-term trend, the number of Form 1040-ES filings is projected to grow in the future. In 2006, approximately 29.5 million individual estimated tax vouchers are expected to be filed, an increase of 1.8 percent over the 29.0 million vouchers filed in 2005. A total of 30.3 million returns are projected to be filed by 2012, indicating an average annual growth rate of 0.4 percent from 2006 to 2012.

The number of Form 1040-ES returns filed has actually dropped substantially in recent years from a peak of 39.9 million in 1998 to an estimated 29.0 million in 2005. One reason for this is thought to be the various tax law changes enacted in 2001 and subsequent years which significantly reduced tax liabilities. Other factors that have likely contributed to the prior drop include the stock market slump, the recession, and the “sluggish” economic recovery in the early 2000’s. However, with the amelioration of these factors in recent years, future growth is expected in Form 1040-ES filings.

Trends in Electronic Filing (E-file)

Individual Returns

From Table 1, about 61.4 million individual income tax returns were filed electronically in 2004, and 68.2 million electronic returns are estimated to be filed in 2005, representing an 11.0-percent increase. The projection for 2006 is 74.2 million returns, which represent another robust increase of 8.9 percent. This e-file volume is expected to grow at an average rate of 5.2 percent per year, attaining a total of 101.2 million by 2012.

The projected e-file pattern for individual returns in 2006-2012 is one of stronger growth in the initial forecast years, followed by a somewhat dampened growth in the later years. This growth pattern is customary for an innovative commercial product like e-file. Still, the projected growth in e-file is much steeper than the overall growth in total individual return filings. Hence, under current trends, roughly 70 percent of individual income tax returns are projected to be filed electronically by 2012.

As reported in Table 1, “Total Individual Electronic Returns” are made up of three e-file categories: 1) online filing, 2) practitioner e-file, and 3) TeleFile. Online filing enables taxpayers to use a personal computer, commercial tax preparation software, and the Internet to file their returns. Online filing includes the “Free File” option, which is accessible from the IRS Web site and involves a public-private partnership between the IRS and the Free File Alliance, a consortium of tax preparation software companies. In the case of practitioner electronic filing, taxpayers essentially have returns electronically transmitted to the IRS by a tax preparation professional. The TeleFile program enabled certain taxpayers to use a touch-tone telephone to transmit their Form 1040-EZ returns. However, IRS has announced that the Telefile system will be discontinued after 2005. The general decline in TeleFile usage, the expenses involved, and the growth of other electronic filing alternatives (such as online filing) have all contributed to the discontinuance of this medium of filing. This decision applies to all other IRS TeleFile programs, such as those for Forms 4868 and 941.

Within all three e-file categories, about 17.1 million people utilized online filing in 2005. That number will likely grow to 21.0 million in 2006, a 23-percent increase, fueled in part by the cessation of TeleFile. Meanwhile, practitioners are expected to file 53.2 million returns electronically in 2006, up 11.3 percent over the 47.8 million returns filed in 2005. About 3.3 million people used TeleFile in 2005, the last year of this service, down from 3.8 million in 2004.

Various initiatives further encourage the growth of individual electronic filing. One is the IRS “e-services” program. The e-services program is open to professionals who have e-filed five or more accepted individual or business returns in a season. The program provides a suite of Web-based products that allow tax professionals to conduct business with the IRS electronically, such as disclosure authorization, electronic account resolution, and transcript delivery system. Authorized agents who submit (any of six) information returns subject to backup withholding can also make use of TIN (Taxpayer Identification Number) matching with e-services.

Another initiative is the Federal/State e-file program for taxpayers. The program makes it possible for taxpayers to meet both Federal and State return filing requirements with one e-file transmission. Nearly 40 states participate in Federal/State e-file. In addition, several States have mandated e-filing of their State tax returns in certain situations. As a result, IRS has experienced relatively strong growth in electronically-filed Federal returns in States that have mandated e-filing of state returns.

Business Returns

IRS also continues to enhance its business e-file programs under the aegis of the Modernized e-File (MeF) platform. Most of the common business tax forms are now available for e-file either through MeF or older electronic filing systems. This includes fiduciary (Form 1041), partnership (Form 1065), corporation (Forms 1120, 1120S), employment (Forms 940 and 941), and tax-exempt (Forms 990, 990-EZ and 990-PF) returns.

New Treasury regulations issued in 2005 mandate electronic filing of Federal returns for some large corporations and tax-exempt organizations whose assets exceed certain dollar thresholds. However, these e-file mandates only apply to those corporations and tax-exempt entities that also file at least 250 other returns with the IRS during a calendar year, such as employment and excise tax returns, and information documents like Forms W-2, 1099-DIV, and Schedules K-1. The e-file mandates require corporations with gross assets of at least $50 million to e-file their Forms 1120 or 1120S returns beginning in CY 2006. This e-file requirement is expanded to corporations with at least $10 million in gross assets, effective in 2007.

Figure A shows that 57,900 Form 1120 and 155,000 Form 1120S returns are estimated to be e-filed in 2005. Assuming growth patterns typical of innovative technology-based products, the forecast for 2006 is 139,200 for the former and 307,800 for the latter. These represent increases of 140.4 percent for Form 1120 and 98.6 percent for Form 1120S. In subsequent years, e-filed Forms 1120/ 1120S are both expected to continue to grow rapidly. About 816,000 Form 1120 returns and nearly 1.9 million Form 1120S returns are projected to be filed electronically in 2012. Since corporations covered by the mandates in 2007 total only around 30,000, they will represent only a small fraction of the overall Form 1120 and 1120S e-file volumes projected.

Tax-exempt organizations with $100 million or more in total assets will also be required to file their Forms 990 electronically in 2006. This threshold is lowered to $10 million in 2007. Also impacted are private foundations and charitable trusts which will be required to file their Forms 990-PF, Return of Private Foundation, electronically, starting in 2007, regardless of their asset sizes. However, the additional mandate criterion that limits its scope to only those organizations filing at least 250 other tax-returns results in a relatively small number of affected tax-exempt filers. Only around 1,200 tax exempt organizations are estimated to be covered by the e-file mandate in Filing Year 2006 and approximately 10,000 in 2007.

From Figure A, an estimated 4,800 Forms 990, 990EZ, and 990-PF returns will be filed electronically in 2005. With the help of the mandates, tax-exempt e-file returns are expected to increase to 12,000 in 2006. In the long term, 132,900 exempt organization tax returns are expected electronically by the year 2012.

Employment Returns

The changes related to Forms 941 and 944 discussed earlier have a unique short-term impact on the number of e-filed employment tax returns. With the TeleFile program ending after the 2005 filing season, Form 941TeleFile volumes will drop to zero in 2006. While some former 941Telefile users are expected to move to other e-file options, some are also expected to revert back to paper. In addition, the introduction of the annual Form 944 in 2007 will lead to a slight decrease in the total number of quarterly Form 941 e-filed returns in 2006.

In 2005, over 5.9 million employment returns will be filed electronically. However that number is projected to drop 2.3 percent to 5.8 million e-filed employment returns in 2006, in the wake of the developments in the Telefile program and the new Form 944. After that unique transition period, the more persistent underlying growth trend is expected to resume. Based on that trend, the total number of e-filed employment returns (i.e., Forms 940, 941,943, and 944) is expected to be 8.6 million by 2012, growing at an average annual rate of 6.5 percent over this period.

Grand Total

There are several other individual and business e-file return categories covered in these latest projections, e.g., partnership (Form 1065), fiduciary (Form 1041) and filings for extensions (e.g., Forms 4868 and 7004). Each form has its own unique set of circumstances. However, what is most striking is the overall net effect of e-file. As presented in Figure B, the projected trend in grand total return filings is one of a marked decline in paper filings and a steep increase in e-file returns through 2012. Indeed, our current forecasts call for essentially half of the 246.8 million total returns in 2012 to be filed electronically. Also, future e-file initiatives by IRS and/or private industry may very well accelerate this migration to electronic filing.

Data Sources

The reported actual volumes of returns filed in CY 2004 by form type and filing medium are based primarily on filings as recorded on the IRS master files. With a few exceptions, these volumes are the same as those reported in the Internal Revenue Service Data Book (Publication 55B) for that processing year. However, master file counts were not available in a few instances. In these cases, tallies of actual filings were provided by program staff in the IRS operating divisions, typically from data capture systems located in the IRS processing campuses. For CY 2005, master file data through August were generally available. The partial-year data were extrapolated to obtain estimates for CY 2005, and typically incorporated into the models used to make the projections.

Projection Methodology

Each major form type is forecasted separately using either a time series or a linear regression model. Time series models use historical data for a form type to make predictions based on the patterns exhibited by the data. Some of the most common time series models used were several types of trended exponential smoothing and lower order BoxJenkins ARIMA models. These models were applied for such return series as corporation (Forms 1120, 1120A, and 1120S), partnership (Form 1065), and excise (Forms 720, 730, and 2290) tax returns.

In other instances, models based on linear regression analysis were used with independent (“predictor”) variables such as gross domestic product and employment. For these models, forecasts of the independent variables were provided by Global Insight, Inc. For example, linear regression models incorporating economic and demographic variables were used to project the individual income tax return series and employment Forms 940 and 941.

Legislative and administrative changes approved for future implementation and not captured in statistical models are also factored into tax return forecasts as “off-model adjustments.” Such was the case in developing the projections for the new employment Form 944. Analysis of the impact of similar events in the past, as well as input from subject-matter experts is used to develop these off-model adjustments. However such adjustments are made only for enacted tax law changes and confirmed (or reasonably certain) administrative plans and not for initiatives simply under consideration. This is particularly true of electronically-filed returns (e-file). As a result, the e-file forecasts presented in this article are not IRS goals, and should not be interpreted as precluding an alternative e-file future.

Notes and References

[1] All values in Table 1 are taken from Calendar Year Return Projections for the United States and IRS Campuses: 2005-2012, IRS Document 6186, November 2005, National Headquarters Office of Research, Analysis and Statistics, Internal Revenue Service, U.S. Department of the Treasury.

[2] Throughout the year, the Projections and Forecasting Group (PFG) under IRS National Headquarters Office of Research publishes forecasts of a large number of tax return filings and other IRS workload categories. These projections provide a foundation for IRS workload estimates/resource requirements contained in budget submissions and also help with other major IRS planning and analysis efforts.

Taukir Hussain is a statistician with the Projections and Forecasting Group, Office of Research. This article was prepared under the direction of Russell Geiman, Chief.

Figure A

Projected increase (Decrease) in Selected Tax Return Filings: Calendar

Years 2005-2012

Estimated Projected

Type of return 2005 2006

(1) (2)

Grand total 228,985,300 229,270,000

Paper grand total 151,150,200 144,638,900

Electronic grand total 77,835,100 84,631,200

Individual, total 132,788,200 134,901,700

Forms 1040,1040A, and 1040EZ 132,022,400 134,134,600

Total individual paper returns 63,866,500 59,928,300

Form 1040 45,249,300 42,885,900

Form 1040A 10,187,000 8,456,800

Form 1040EZ 8,430,200 8,585,600

Total individual electronic returns 68,155,900 74,206,300

Online filing 17,076,100 21,003,600

Practitioner electronic filing 47,786,200 53,202,700

TeleFile 3,293,600 —

Form 1040NR 628,200 649,000

Forms 1040PR and 1040SS 115,700 118,100

Individual estimated tax, Form 1040-ES,

total 29,022,900 29,548,300

Form 1040-ES, paper 28,959,300 29,473,600

Form 1040-ES, electronic (credit card) 63,600 74,700

Corporation, total 6,147,300 6,290,000

Paper corporation returns, total 5,934,400 5,842,900

Electronic corporation returns, total 212,900 447,000

Form 1120, total 2,055,600 2,041,800

Form 1120, electronic 57,900 139,200

Form 1120A, total 208,600 201,000

Form 1120F, total 26,700 27,500

Form 1120FSC, total 1,000 —

Form 1120H, total 170,400 176,200

Form 1120RIC, total 11,900 12,300

Form 1120S, total 3,663,200 3,821,000

Form 1120S, electronic 155,000 307,800

Forms 1120UPC/REIT/SF, total 9,700 10,200

Employment, total 30,934,400 28,108,000

Paper employment returns 24,652,200 22,261,200

Magnetic tape employment returns

Electronic employment returns 5,982,200 5,846,800

Forms 940, 940EZ, and 940PR, total 5,795,300 5,816,300

Forms 940, 940EZ, and 940PR, paper 4,843,400 4,802,300

Form 940, magnetic tape — —

Form 940, e-file/online/XML 951,900 1,014,000

Forms 941, 941PR/SS/E, total 24,422,400 21,887,000

Forms 941, 941PR/SS/E, paper 19,392,100 17,054,200

Form 941, magnetic tape — —

Form 941, e-filelonline/XML 4,393,200 4,832,800

Form 941 TEL 637,100 —

Forms 943 and 943 PR 263,200 256,700

Form 944, total — —

Form 944 e-file — —

Form 945 151,600 146,000

Form CT-1 1,900 1,900

Exempt organization, total 853,500 863,100

Paper exempt organization, total 848,700 851,100

Electronic exempt organization, total 4,800 12,000

Form 990, total 430,000 430,000

Form 990, electronic 3,400 8,600

Form 990EZ, total 146,600 149,400

Form 990EZ, electronic 1,300 2,700

Form 990PF 88,600 92,200

Form 990PF, electronic 100 800

Form 990T 58,700 59,600

Form 4720 2,000 2,100

Form 5227 127,700 129,800

Form 990C 3,400 3,200

Supplemental documents, total 20,334,600 20,124,000

Form 1040X 3,218,800 3,256,600

Form 4868, total 9,336,800 9,622,500

Paper 7,525,200 7,549,200

Electronic 1,811,600 2,073,400

Credit card 33,300 34,900

E-file 1,191,200 2,038,500

TeleFile 587,100 —

Form 2688 3,594,600 —

Form 1120X 12,800 12,400

Form 5558 352,800 349,100

Form 7004, total 3,364,000 6,422,700

Electronic 47,900 292,800

Form 8868, total 454,800 460,600

Electronic 1,900 5,300

Percentage

increase

over Projected

Type of return 2005 2012

(3) (4)

Grand total 0.1 246,826,400

Paper grand total -4.3 124,548,700

Electronic grand total 8.7 122,277,600

Individual, total 1.6 143,903,300

Forms 1040,1040A, and 1040EZ 1.6 142,961,500

Total individual paper returns -6.2 41,744,600

Form 1040 -5.2 28,718,000

Form 1040A -17.0 6,411,000

Form 1040EZ 1.8 6,615,700

Total individual electronic returns 8.9 101,216,900

Online filing 23.0 26,630,100

Practitioner electronic filing 11.3 74,586,800

TeleFile — —

Form 1040NR 3.3 809,100

Forms 1040PR and 1040SS 2.1 132,800

Individual estimated tax, Form 1040-ES,

total 1.8 30,330,900

Form 1040-ES, paper 1.8 30,195,500

Form 1040-ES, electronic (credit card) 17.5 135,400

Corporation, total 2.3 7,322,200

Paper corporation returns, total -1.5 4,592,700

Electronic corporation returns, total 110.0 2,729,500

Form 1120, total -0.7 1,973,600

Form 1120, electronic 140.4 815,800

Form 1120A, total -3.6 158,200

Form 1120F, total 3.0 33,300

Form 1120FSC, total — —

Form 1120H, total 3.4 210,400

Form 1120RIC, total 3.4 14,000

Form 1120S, total 4.3 4,919,900

Form 1120S, electronic 98.6 1,913,700

Forms 1120UPC/REIT/SF, total 5.2 12,900

Employment, total -8.2 29,692,000

Paper employment returns -9.7 21,067,300

Magnetic tape employment returns

Electronic employment returns -2.3 8,624,700

Forms 940, 940EZ, and 940PR, total 0.4 5,964,900

Forms 940, 940EZ, and 940PR, paper -0.8 4,558,200

Form 940, magnetic tape — —

Form 940, e-file/online/XML 6.5 1,406,700

Forms 941, 941PR/SS/E, total -10.4 22,412,000

Forms 941, 941PR/SS/E, paper -12.1 15,226,600

Form 941, magnetic tape — —

Form 941, e-filelonline/XML 10.0 7,185,500

Form 941 TEL — —

Forms 943 and 943 PR -2.5 220,900

Form 944, total — 976,200

Form 944 e-file — 32.600

Form 945 -3.7 116,100

Form CT-1 — 1,900

Exempt organization, total 1.1 1,023,900

Paper exempt organization, total 0.3 891,000

Electronic exempt organization, total 150.0 132,900

Form 990, total — 534,000

Form 990, electronic 152.9 91,700

Form 990EZ, total 1.9 169,200

Form 990EZ, electronic 107.7 26,000

Form 990PF 4.1 111,800

Form 990PF, electronic 700.0 15,200

Form 990T 1.5 65,200

Form 4720 5.0 2,600

Form 5227 1.6 141,100

Form 990C -5.9 2,500

Supplemental documents, total -1.0 23,788,900

Form 1040X 1.2 3,468,900

Form 4868, total 3.1 11,337,000

Paper 0.3 7,488,700

Electronic 14.5 3,848,300

Credit card 4.8 55,600

E-file 71.1 3,792,700

TeleFile — —

Form 2688 — —

Form 1120X -3.1 10,600

Form 5558 -1.0 327,200

Form 7004, total 90.9 8,095,500

Electronic 511.3 2,878,300

Form 8868, total 1.3 549,700

Electronic 178.9 74,000

Average

annual

percentage

Increase

Type of return 2006-2012

(5)

Grand total 1.2

Paper grand total -2.5

Electronic grand total 6.1

Individual, total 1.1

Forms 1040,1040A, and 1040EZ 1.1

Total individual paper returns -6.0

Form 1040 -6.7

Form 1040A -4.6

Form 1040EZ -4.3

Total individual electronic returns 5.2

Online filing 4.0

Practitioner electronic filing 5.6

TeleFile —

Form 1040NR 3.7

Forms 1040PR and 1040SS 2.0

Individual estimated tax, Form 1040-ES,

total 0.4

Form 1040-ES, paper 0.4

Form 1040-ES, electronic (credit card) 9.9

Corporation, total 2.5

Paper corporation returns, total -4.0

Electronic corporation returns, total 30.2

Form 1120, total -0.6

Form 1120, electronic 29.5

Form 1120A, total -4.0

Form 1120F, total 3.2

Form 1120FSC, total —

Form 1120H, total 3.0

Form 1120RIC, total 2.2

Form 1120S, total 4.2

Form 1120S, electronic 30.5

Forms 1120UPC/REIT/SF, total 3.9

Employment, total 0.9

Paper employment returns -0.9

Magnetic tape employment returns

Electronic employment returns 6.5

Forms 940, 940EZ, and 940PR, total 0.4

Forms 940, 940EZ, and 940PR, paper -0.9

Form 940, magnetic tape —

Form 940, e-file/online/XML 5.5

Forms 941, 941PR/SS/E, total 0.4

Forms 941, 941PR/SS/E, paper -1.9

Form 941, magnetic tape —

Form 941, e-filelonline/XML 6.6

Form 941 TEL —

Forms 943 and 943 PR -2.5

Form 944, total —

Form 944 e-file —

Form 945 -3.8

Form CT-1 —

Exempt organization, total 2.8

Paper exempt organization, total 0.8

Electronic exempt organization, total 40.1

Form 990, total 3.6

Form 990, electronic 39.4

Form 990EZ, total 2.1

Form 990EZ, electronic 37.7

Form 990PF 3.2

Form 990PF, electronic 49.1

Form 990T 1.5

Form 4720 3.6

Form 5227 1.4

Form 990C -4.1

Supplemental documents, total 2.8

Form 1040X 1.1

Form 4868, total 2.7

Paper -0.1

Electronic 10.3

Credit card 7.8

E-file 10.3

TeleFile —

Form 2688 —

Form 1120X -2.6

Form 5558 -1.1

Form 7004, total 3.9

Electronic 38.1

Form 8868, total 2.9

Electronic 43.9

NOTES: For definitions of most of the form numbers, see the text

discussion and the footnotes to Table 1, at the end of this article.

Detail may not add to total due to rounding.

Table 1.–Total Number of Returns To Be Filed with the Internal Revenue

Service: Calendar Years 2005-2012

Actual Estimated (1)

Type of return 2004 2005

(1) (2)

Grand total (2) 224,477,634 228,985,300

Paper grand total 154,277,116 150,816,000

Electronic grand total 70,200,518 78,169,300

Total primary returns (3) 205,078,062 208,650,700

Individual, total (4) 131,297,517 132,766,200

Forms 1040, 1040A, and 1040EZ (5) 130,576,852 132,022,400

Total individual paper returns 69,148,584 63,866,500

Form 1040 49,640,220 45,249,300

Form 1040A 10,862,016 10,187,000

Form 1040EZ 8,646,348 8,430,200

Total individual electronic

returns 61,428,268 68,155,900

Online filing 14,562,975 17,076,100

Practitioner electronic filing 43,095,365 47,786,200

TeleFile 3,769,928 3,293,000

Form 1040NR 606,758 628,200

Forms 1040PRand 1040SS 113,907 115,700

Individual estimated tax, Form

1040-ES, total: 27,669,288 29,022,900

Form 1040-ES, paper 27,616,395 28,959,300

Form 1040-ES, electronic (credit

card) 52,893 63,600

Fiduciary (Form 1041), total 3,722,408 3,757,700

Paper fiduciary returns 2,396,728 2,379,800

Electronic/magnetic tape fiduciary

returns 1,325,680 1,377,800

Fiduciary estimated tax, Form 1041-ES 664,219 838,500

Partnership, Forms 1085/10658, total 2,546,439 2,686,200

Paper partnership returns 2,451,126 2,513,100

Electronic partnership returns 95,313 173,100

Corporation, total 6,012,894 6,147,300

Paper corporation returns 5,962,270 5,934,400

Electronic corporation returns 50,624 212,900

Form 1120, total 2,066,806 2,055,600

Form 1120, electronic 14,211 57,900

Form 1120A, total 214,709 208,600

Forth 1120F, total 25,967 26,700

Form 1120FSC, total 1,597 1,000

Form 1120H, total 159,487 170,400

Form 1120RIC, total 11,020 11,900

Forth 1120S, total 3,523,934 3,663,200

Form 1120S, electronic 36,413 155,000

Forms 1120L/PC/REIT/SF, total 9,374 9,700

Small Corporation Election, Form 2553 545,884 617,800

“REMIC,” Form 1066 19,512 22,700

Estate, Forms 706 and 706NA, total 74,172 48,000

Gift, Form 709 262,164 259,400

Employment, total (6) 30,463,568 30,634,400

Paper employment returns 24,748,134 24,652,200

Magnetic tape employment returns 735,239 —

Electronic employment returns 4,980,195 5,982,200

Forms 940, 940EZ, and 940PR, total 5,757,193 5,795,300

Forms 940, 940EZ, and 940PR,

paper 4,872,344 4,843,400

Form 940, magnetic tape 472,532 —

Form 940, e-file/online/XML 412,317 951,900

Forms 941, 941PR/SS/E, total 24,278,396 24,422,400

Farms 941, 941PR/SS/E, paper 19,447,811 19,392,100

Form 941, magnetic tape 262,707 —

Form 941, e-file/online/XML 3,729,864 4,393,200

Form 941 TEL 838,014 637,100

Forms 943 and 943 PR 269,376 263,200

Form 944, total — —

Form 944, e-file — —

Form 945 156,668 151,600

Form CT-1 1,935 1,900

Form 1042 (7) 30,765 31,400

Exempt organization, total (8) 803,839 853,500

Paper exempt organization, total 803,183 848,700

Electronic exempt organization, total 656 4,800

Form 990, total, 393,286 430,000

Form 990, electronic 330 3,400

Form 990EZ, total 139,684 146,600

Form 990EZ,electronic 326 1,300

Form 990PF 85,692 86,600

Form 990PF, electronic — 100

Form 990T 57,721 58,700

Form 4720 1,962 2,000

Form 5227 125,494 127,700

Form 990C (9) 3,504 3,400

Government entitles, total 51,482 53,600

Form 8038 4,385 4,500

Form8038G 30,388 32,100

Form 8038GC 14,385 14,800

Form 8038T 2,121 2,000

Form 8328 203 200

Political organizations, total 10,371 9,800

Form 1120POL, total 5,385 5,200

Electronic 1120POL — —

Form 8871 1,383 1,500

Electronic 8871 1,383 1,500

Form 8872 3,603 3,100

Electronic 8872 2,164 2,000

Excise, total 834,756 835,300

Form 11-C 9,656 9,300

Form 720 117,950 103,600

Form 730 46,528 46,100

Form 2290 660,622 676,300

Form 5330 23,413 22,200

Form 8752 (10) 41,867 40,300

Supplemental documents total (11) 19,399,572 20,334,600

Form 1040X, total 3,256,755 3,218,800

Form 4868, total 8,703,947 9,336,800

Paper 7,344,995 7,525,200

Electronic 1,358,952 1,811,600

Credit card 27,425 33,300

E-file 742,489 1,191,200

TeleFile 589,036 587,100

Form 2688, total 3,477,342 3,594,600

Electronic 168,812 334,200

Form 1120X 13,130 12,800

Form 5558 353,432 352,800

Form 7004, total 3,153,169 3,364,000

Electronic — 47,900

Form 8868, total 442 454,800

Electronic 339 1,900

Type of return Projected

2006 2007

(3) (4)

Grand total (2) 229,270,000 232,502,200

Paper grand total 144,638,900 140,338,200

Electronic grand total 84,631,200 92,164,000

Total primary returns (3) 209,146,100 211,748,100

Individual, total (4) 134,901,700 136,351,800

Forms 1040, 1040A, and 1040EZ (5) 134,134,600 135,555,500

Total individual paper returns 59,928,300 55,350,000

Form 1040 42,885,900 39,877,100

Form 1040A 8,456,800 7,562,700

Form 1040EZ 8,585,600 7,910,200

Total individual electronic

returns 74,206,300 80,205,500

Online filing 21,003,600 22,953,800

Practitioner electronic filing 53,202,700 57,251,700

TeleFile — —

Form 1040NR 649,000 675,800

Forms 1040PRand 1040SS 118,100 120,600

Individual estimated tax, Form

1040-ES, total: 29,548,300 29,953,400

Form 1040-ES, paper 29,473,600 29,868,900

Form 1040-ES, electronic (credit

card) 74,700 84,500

Fiduciary (Form 1041), total 3,800,600 3,845,000

Paper fiduciary returns 2,368,600 2,358,800

Electronic/magnetic tape fiduciary

returns 1,432,000 1,486,200

Fiduciary estimated tax, Form 1041-ES 845,100 851,800

Partnership, Forms 1085/10658, total 2,822,100 2,960,800

Paper partnership returns 2,585,600 2,649,200

Electronic partnership returns 236,500 311,500

Corporation, total 6,290,000 6,467,500

Paper corporation returns 5,842,900 5,645,600

Electronic corporation returns 447,000 821,900

Form 1120, total 2,041,800 2,034,100

Form 1120, electronic 139,200 257,900

Form 1120A, total 201,000 194,600

Forth 1120F, total 27,500 28,400

Form 1120FSC, total

Form 1120H, total 176,200 181,900

Form 1120RIC, total 12,300 12,600

Forth 1120S, total 3,821,000 4,005,300

Form 1120S, electronic 307,800 564,000

Forms 1120L/PC/REIT/SF, total 10,200 10,600

Small Corporation Election, Form 2553 638,400 660,300

“REMIC,” Form 1066 26,000 29,300

Estate, Forms 706 and 706NA, total 44,900 30,400

Gift, Form 709 256,800 254,300

Employment, total (6) 28,108,000 28,422,700

Paper employment returns 22,261,200 22,134,500

Magnetic tape employment returns — —

Electronic employment returns 5,846,800 6,288,200

Forms 940, 940EZ, and 940PR, total 5,816,300 5,864,700

Forms 940, 940EZ, and 940PR,

paper 4,802,300 4,784,500

Form 940, magnetic tape — —

Form 940, e-file/online/XML 1,014,000 1,080,200

Forms 941, 941PR/SS/E, total 21,887,000 21,238,600

Farms 941, 941PR/SS/E, paper 17,054,200 16,061,400

Form 941, magnetic tape — —

Form 941, e-file/online/XML 4,832,800 5,177,200

Form 941 TEL — —

Forms 943 and 943 PR 256,700 251,500

Form 944, total — 925,000

Form 944, e-file — 30,900

Form 945 146,000 141,100

Form CT-1 1,900 1,900

Form 1042 (7) 32,100 32,700

Exempt organization, total (8) 863,100 908,400

Paper exempt organization, total 851,100 875,400

Electronic exempt organization, total 12,000 33,000

Form 990, total, 430,000 465,000

Form 990, electronic 8,600 25,900

Form 990EZ, total 149,400 153,400

Form 990EZ,electronic 2,700 5,400

Form 990PF 92,200 95,500

Form 990PF, electronic 800 1,700

Form 990T 59,600 60,500

Form 4720 2,100 2,200

Form 5227 129,800 131,800

Form 990C (9) 3,200 3,000

Government entitles, total 54,600 55,700

Form 8038 4,500 4,600

Form8038G 32,700 33,400

Form 8038GC 15,100 15,400

Form 8038T 2,100 2,100

Form 8328 200 200

Political organizations, total 10,700 9,500

Form 1120POL, total 5,100 4,900

Electronic 1120POL — 100

Form 8871 1,800 1,500

Electronic 8871 1,800 1,500

Form 8872 3,800 3,100

Electronic 8872 2,500 2,100

Excise, total 840,000 852,900

Form 11-C 9,100 9,000

Form 720 95,200 90,500

Form 730 45,200 44,300

Form 2290 690,500 709,100

Form 5330 21,400 20,600

Form 8752 (10) 39,100 38,000

Supplemental documents total (11) 20,124,000 20,754,200

Form 1040X, total 3,256,600 3,294,400

Form 4868, total 9,622,500 9,908,300

Paper 7,549,200 7,544,700

Electronic 2,073,400 2,363,500

Credit card 34,900 38,000

E-file 2,038,500 2,325,500

TeleFile — —

Form 2688, total — —

Electronic — —

Form 1120X 12,400 12,100

Form 5558 349,100 345,500

Form 7004, total 6,422,700 6,709,200

Electronic 292,800 555,600

Form 8868, total 460,600 484,700

Electronic 5,300 10,200

Type of return Projected

2008 2009

(5) (6)

Grand total (2) 235,723,000 238,673,300

Paper grand total 136,222,900 132,481,300

Electronic grand total 99,500,100 106,191,900

Total primary returns (3) 214,366,900 216,699,800

Individual, total (4) 138,184,300 139,703,600

Forms 1040, 1040A, and 1040EZ (5) 137,358,800 138,849,000

Total individual paper returns 51,624,600 48,415,200

Form 1040 37,383,500 34,826,000

Form 1040A 6,894,500 6,616,400

Form 1040EZ 7,346,600 6,972,800

Total individual electronic

returns 85,734,200 90,433,800

Online filing 24,458,800 25,469,200

Practitioner electronic filing 61,275,400 64,964,600

TeleFile — —

Form 1040NR 702,500 729,200

Forms 1040PRand 1040SS 123,000 125,400

Individual estimated tax, Form

1040-ES, total: 30,139,300 30,237,400

Form 1040-ES, paper 30,044,900 30,132,900

Form 1040-ES, electronic (credit

card) 94,400 104,500

Fiduciary (Form 1041), total 3,893,400 3,946,000

Paper fiduciary returns 2,351,700 2,347,500

Electronic/magnetic tape fiduciary

returns 1,541,600 1,598,500

Fiduciary estimated tax, Form 1041-ES 858,500 865,200

Partnership, Forms 1085/10658, total 3,090,600 3,218,100

Paper partnership returns 2,692,600 2,722,000

Electronic partnership returns 398,100 496,100

Corporation, total 6,621,300 6,798,700

Paper corporation returns 5,325,300 4,998,100

Electronic corporation returns 1,296,000 1,800,600

Form 1120, total 2,020,500 2,008,700

Form 1120, electronic 408,000 569,000

Form 1120A, total 187,000 179,800

Forth 1120F, total 29,300 30,300

Form 1120FSC, total

Form 1120H, total 187,600 193,300

Form 1120RIC, total 12,900 13,200

Forth 1120S, total 4,172,900 4,361,700

Form 1120S, electronic 888,000 1,231,600

Forms 1120L/PC/REIT/SF, total 11,100 11,500

Small Corporation Election, Form 2553 682,200 706,200

“REMIC,” Form 1066 32,500 35,800

Estate, Forms 706 and 706NA, total 28,900 26,700

Gift, Form 709 252,000 249,900

Employment, total (6) 28,643,000 28,916,300

Paper employment returns 21,929,700 21,757,500

Magnetic tape employment returns — —

Electronic employment returns 6,713,300 7,158,800

Forms 940, 940EZ, and 940PR, total 5,884,000 5,910,400

Forms 940, 940EZ, and 940PR,

paper 4,738,300 4,698,800

Form 940, magnetic tape — —

Form 940, e-file/online/XML 1,145,700 1,211,600

Forms 941, 941PR/SS/E, total 21,442,000 21,690

Farms 941, 941PR/SS/E, paper 15,905,500 15,774,400

Form 941, magnetic tape — —

Form 941, e-file/online/XML 5,536,400 5,915,700

Form 941 TEL — —

Forms 943 and 943 PR 245,000 239,000

Form 944, total 934,300 944,300

Form 944, e-file 31,200 31,500

Form 945 135,700 130,600

Form CT-1 1,900 1,900

Form 1042 (7) 33,400 34,100

Exempt organization, total (8) 917,600 960,900

Paper exempt organization, total 864,400 889,400

Electronic exempt organization, total 53,200 71,500

Form 990, total, 465,000 498,900

Form 990, electronic 39,600 51,300

Form 990EZ, total 156,300 159,500

Form 990EZ,electronic 10,100 13,300

Form 990PF 98,700 102,000

Form 990PF, electronic 3,600 6,900

Form 990T 61,400 62,400

Form 4720 2,300 2,400

Form 5227 133,800 135,700

Form 990C (9) 2,900 2,800

Government entitles, total 56,700 57,700

Form 8038 4,700 4,700

Form8038G 34,100 34,800

Form 8038GC 15,600 15,900

Form 8038T 2,100 2,100

Form 8328 200 200

Political organizations, total 10,300 9,200

Form 1120POL, total 4,700 4,600

Electronic 1120POL 300 300

Form 8871 1,800 1,500

Electronic 8871 1,800 1,500

Form 8872 3,800 3,100

Electronic 8872 2,600 2,200

Excise, total 863,200 876,100

Form 11-C 8,900 8,800

Form 720 87,500 85,800

Form 730 43,300 42,400

Form 2290 723,500 739,200

Form 5330 19,700 18,900

Form 8752 (10) 37,100 36,300

Supplemental documents total (11) 21,356,100 21,973,500

Form 1040X, total 3,324,400 3,354,300

Form 4868, total 10,194,000 10,479,800

Paper 7,537,000 7,524,300

Electronic 2,657,100 2,955,400

Credit card 41,300 44,700

E-file 2,615,800 2,910,700

TeleFile — —

Form 2688, total — —

Electronic — —

Form 1120X 11,800 11,500

Form 5558 341,800 338,200

Form 7004, total 6,993,700 7,275,400

Electronic 988,600 1,533,300

Form 8868, total 490,500 514,400

Electronic 18,900 35,400

Type of return Projected

2010 2011

(7) (8)

Grand total (2) 241,670,400 244,334,600

Paper grand total 129,291,900 126,604,800

Electronic grand total 112,378,500 117,729,800

Total primary returns (3) 219,100,600 221,133,700

Individual, total (4) 141,405,900 142,845,900

Forms 1040, 1040A, and 1040EZ (5) 140,522,200 141,933,100

Total individual paper returns 45,838,700 43,649,600

Form 1040 32,804,700 30,813,300

Form 1040A 6,328,900 6,265,100

Form 1040EZ 6,705,000 6,571,200

Total individual electronic

returns 94,683,500 98,283,500

Online filing 26,155,500 26,525,800

Practitioner electronic filing 68,528,000 71,757,700

TeleFile — —

Form 1040NR 755,800 782,500

Forms 1040PRand 1040SS 127,900 130,300

Individual estimated tax, Form

1040-ES, total: 30,289,100 30,316,500

Form 1040-ES, paper 30,174,400 30,191,500

Form 1040-ES, electronic (credit

card) 114,700 125,000

Fiduciary (Form 1041), total 4,003,200 4,058,300

Paper fiduciary returns 2,345,900 2,343,100

Electronic/magnetic tape fiduciary

returns 1,657,300 1,715,200

Fiduciary estimated tax, Form 1041-ES 871,800 878,500

Partnership, Forms 1085/10658, total 3,340,700 3,457,600

Paper partnership returns 2,735,000 2,730,700

Electronic partnership returns 605,700 726,900

Corporation, total 6,979,300 7,155,800

Paper corporation returns 4,777,000 4,658,000

Electronic corporation returns 2,202,300 2,497,800

Form 1120, total 1,997,000 1,985,300

Form 1120, electronic 689,700 766,300

Form 1120A, total 172,600 165,400

Forth 1120F, total 31,300 32,300

Form 1120FSC, total

Form 1120H, total 199,000 204,700

Form 1120RIC, total 13,500 13,800

Forth 1120S, total 4,553,800 4,741,900

Form 1120S, electronic 1,512,500 1,731,500

Forms 1120L/PC/REIT/SF, total 12,000 12,400

Small Corporation Election, Form 2553 730,700 754,700

“REMIC,” Form 1066 39,000 42,300

Estate, Forms 706 and 706NA, total 17,600 7,000

Gift, Form 709 215,200 91,900

Employment, total (6) 29,187,700 29,449,000

Paper employment returns 21,562,800 21,335,800

Magnetic tape employment returns — —

Electronic employment returns 7,624,900 8,113,100

Forms 940, 940EZ, and 940PR, total 5,932,100 5,950,200

Forms 940, 940EZ, and 940PR,

paper 4,655,100 4,608,100

Form 940, magnetic tape — —

Form 940, e-file/online/XML 1,277,000 1,342,100

Forms 941, 941PR/SS/E, total 21,940,800 22,183,900

Farms 941, 941PR/SS/E, paper 15,624,700 15,445,100

Form 941, magnetic tape — —

Form 941, e-file/online/XML 6,316,100 6,738,900

Form 941 TEL — —

Forms 943 and 943 PR 233,000 226,900

Form 944, total 954,200 965,100

Form 944, e-file 31,800 32,200

Form 945 125,700 120,800

Form CT-1 1,900 1,900

Form 1042 (7) 34,700 35,400

Exempt organization, total (8) 970,800 1,014,000

Paper exempt organization, total 882,500 902,600

Electronic exempt organization, total 88,400 111,400

Form 990, total, 499,500 533,400

Form 990, electronic 62,100 78,100

Form 990EZ, total 162,700 165,900

Form 990EZ,electronic 17,100 21,300

Form 990PF 105,300 108,600

Form 990PF, electronic 9,200 12,000

Form 990T 63,300 64,200

Form 4720 2,500 2,500

Form 5227 137,600 139,400

Form 990C (9) 2,700 2,600

Government entitles, total 58,700 59,800

Form 8038 4,800 4,900

Form8038G 35,400 36,100

Form 8038GC 16,200 16,500

Form 8038T 2,100 2,100

Form 8328 200 300

Political organizations, total 10,000 8,800

Form 1120POL, total 4,400 4,200

Electronic 1120POL 400 500

Form 8871 1,800 1,500

Electronic 8871 1,800 1,500

Form 8872 3,800 3,100

Electronic 8872 2,700 2,300

Excise, total 889,700 903,800

Form 11-C 8,700 8,600

Form 720 84,800 84,200

Form 730 41,400 40,500

Form 2290 754,900 770,600

Form 5330 18,000 17,200

Form 8752 (10) 35,500 34,800

Supplemental documents total (11) 22,569,800 23,200,900

Form 1040X, total 3,384,600 3,436,500

Form 4868, total 10,765,500 11,051,300

Paper 7,512,100 7,502,400

Electronic 3,253,400 3,548,800

Credit card 48,200 51,800

E-file 3,205,200 3,497,000

TeleFile — —

Form 2688, total — —

Electronic — —

Form 1120X 11,200 10,900

Form 5558 334,500 330,900

Form 7004, total 7,553,900 7,827,400

Electronic 2,097,200 2,543,700

Form 8868, total 520,200 544,000

Electronic 46,100 60,100

Type of return Projected

2012

(9)

Grand total (2) 246,826,400

Paper grand total 124,548,700

Electronic grand total 122,277,600

Total primary returns (3) 223,037,400

Individual, total (4) 143,903,300

Forms 1040, 1040A, and 1040EZ (5) 142,961,500

Total individual paper returns 41,744,600

Form 1040 28,718,000

Form 1040A 6,411,000

Form 1040EZ 6,615,700

Total individual electronic

returns 101,216,900

Online filing 26,630,100

Practitioner electronic filing 74,586,800

TeleFile —

Form 1040NR 809,100

Forms 1040PRand 1040SS 132,800

Individual estimated tax, Form

1040-ES, total: 30,330,900

Form 1040-ES, paper 30,195,500

Form 1040-ES, electronic (credit

card) 135,400

Fiduciary (Form 1041), total 4,112,100

Paper fiduciary returns 2,339,400

Electronic/magnetic tape fiduciary

returns 1,772,700

Fiduciary estimated tax, Form 1041-ES 885,200

Partnership, Forms 1085/10658, total 3,568,100

Paper partnership returns 2,708,500

Electronic partnership returns 859,600

Corporation, total 7,322,200

Paper corporation returns 4,592,700

Electronic corporation returns 2,729,500

Form 1120, total 1,973,600

Form 1120, electronic 815,800

Form 1120A, total 158,200

Forth 1120F, total 33,300

Form 1120FSC, total

Form 1120H, total 210,400

Form 1120RIC, total 14,000

Forth 1120S, total 4,919,900

Form 1120S, electronic 1,913,700

Forms 1120L/PC/REIT/SF, total 12,900

Small Corporation Election, Form 2553 777,300

“REMIC,” Form 1066 45,600

Estate, Forms 706 and 706NA, total 55,100

Gift, Form 709 244,200

Employment, total (6) 29,692,000

Paper employment returns 21,067,300

Magnetic tape employment returns —

Electronic employment returns 8,624,700

Forms 940, 940EZ, and 940PR, total 5,964,900

Forms 940, 940EZ, and 940PR,

paper 4,558,200

Form 940, magnetic tape —

Form 940, e-file/online/XML 1,406,700

Forms 941, 941PR/SS/E, total 22,412,000

Farms 941, 941PR/SS/E, paper 15,226,600

Form 941, magnetic tape —

Form 941, e-file/online/XML 7,185,500

Form 941 TEL —

Forms 943 and 943 PR 220,900

Form 944, total 976,200

Form 944, e-file 32,600

Form 945 116,100

Form CT-1 1,900

Form 1042 (7) 36,000

Exempt organization, total (8) 1,023,900

Paper exempt organization, total 891,000

Electronic exempt organization, total 132,900

Form 990, total, 534,000

Form 990, electronic 91,700

Form 990EZ, total 169,200

Form 990EZ,electronic 26,000

Form 990PF 111,800

Form 990PF, electronic 15,200

Form 990T 65,200

Form 4720 2,600

Form 5227 141,100

Form 990C (9) 2,500

Government entitles, total 60,800

Form 8038 5,000

Form8038G 36,800

Form 8038GC 16,700

Form 8038T 2,100

Form 8328 300

Political organizations, total 9,700

Form 1120POL, total 4,100

Electronic 1120POL 600

Form 8871 1,800

Electronic 8871 1,800

Form 8872 3,800

Electronic 8872 2,800

Excise, total 918,100

Form 11-C 8,500

Form 720 83,800

Form 730 39,500

Form 2290 786,300

Form 5330 16,300

Form 8752 (10) 34,100

Supplemental documents total (11) 23,788,900

Form 1040X, total 3,468,900

Form 4868, total 11,337,000

Paper 7,488,700

Electronic 3,848,300

Credit card 55,600

E-file 3,792,700

TeleFile —

Form 2688, total —

Electronic —

Form 1120X 10,600

Form 5558 327,200

Form 7004, total 8,095,500

Electronic 2,878,300

Form 8868, total 549,700

Electronic 74,000

(1) Estimated based on information available as of August 2005.

(2) Grand total is the sum of total primary returns and supplemental

documents.

(3) Total primary returns is the sum of all returns, excluding

supplemental documents.

(4) “Individual, total” is the sum of paper and electronic Forms

1040, 1040A, 1040EZ, 1040NR, 1040PR, and 1040SS.

(5) Forms 1040/A/EZ is the sum of the paper and electronic Forms

1040, 1040A, and 1040EZ.

(6) “Employment, total” includes paper, magnetic tape and electronic

Forms 940, 940EZ, 940PR, 941, 941E, 941PR, 941SS, 943, 943PR, 944,

945, and CT-1.

(7) Form 1042 is the Annual Withholding Tax Return for U.S. Source

Income of Foreign Persons.

(8) “Exempt organization, total” includes Forms 990, 990EZ, 990PF,

990T, 4720, and 5227.

(9) “Exempt organization, total” excludes Form 990C.

(10) “Form 8752 is Required Payment or Refund Under Section 7519, a

computation of payment or refund by partnership or S corporation.

(11) Supplemental documents consist mainly of applications for

extensions of time to file and amended tax returns.

NOTE: Details may not add to totals because of rounding.

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