SOI projects and contracts

SOI projects and contracts

SOI Projects and Contacts

General Statistical Information: (202) 874-0410 Fax: (202) 874-0964

e-mail: sis@irs.gov

Planned Projects, Year * Primary Analysts

Americans Living Abroad:

2001 Program Jeff Curry

Maureen Keenan Kahr

Controlled Foreign Corporations:

2001 Program John Comisky

2002 Program Catterson Oh

2004 Program Randy Miller

Controlled Foreign Partnerships:

2000 Program Bill States

2004 Program

Corporation Foreign Tax Credit:

2001 Program Scott Luttrell

2002 Program Brian Raub

2003 Program Rob Singmaster

Corporation Income Tax Returns:

2001 Program William Rush

2002 Program Heather Duffy

Ellen Legel

2003 Program Glenn Hentz

Gabe Schneider

Entity Classification Election

(“Check-the-Box”): John Comisky

Estate Tax:

2004-2006 Program Martha Eller

Lisa Schreiber

Excise Taxes: Eric Henry

Exempt Organizations (Charitable

and Other, Except Private Foundations):

2001 Program Paul Arnsberger

2002 Program

2003 Program

Exempt Organizations (Private

Foundations):

2001 Program Melissa Ludlum

2002 Program

2003 Program

Exempt Organizations Unrelated

Business Income:

2001 Program Peggy Riley

2002 Program

2003 Program

Foreign-Controlled Domestic

Corporations: James Hobbs

2002 Program

Foreign Recipients of U.S. Income:

2002 Program Scott Luttrell

Foreign Sales Corporations (FSCs):

2000 Program Dan Holik

Foreign Trusts:

2002 Program Dan Holik

Gift Tax:

2004-2005 Program Darien Jacobson

Individual Income Tax Return

Public-Use File: Mario Fernandez

Mike Weber

Individual Income Tax Returns:

2001 Program Maureen Keenan Kahr

2002 Program Jeff Curry

2003 Program Mike Strudler

Individual Income Tax Returns

Special Tabulations:

Individuals Mike Strudler

Sole Proprietorships Mario Fernandez

Interest-Charge Domestic

International Sales Corporations

(IC-DISCs):

2000 Program Cynthia Belmonte

2004 Program

International Boycott Reports:

2001 Program Dan Holik

2002 Program Lawrence Sao

Migration Flow and County

Income Data: Emily Gross

Occupation Studies: Terry Nuriddin

Partnership Returns of Income: Tim Wheeler

Maureen Parsons

Nina Shumofsky

Partnership Withholding Study:

2000 Program Chris Carson

Personal Wealth Study:

2001 Program Barry Johnson

Martha Eller

S Corporations: Kelly Luttrell

Matt Scoffic

Sales of Capital Assets:

2001 Program Janette Wilson

2002 Program

2003 Program

Sales of U.S. Real Property

Interest by Foreign Persons:

2000 Program Chris Carson

Sole Proprietorships:

2001 Program Mike Strudler

2002 Program Mike Parisi

2003 Program Kevin Pierce

Split-Interest Trust Information

Return:

2002 Program Lisa Schreiber

2003 Program

Tax-Exempt Bond Issues:

2001 Program Marvin Schwartz

2002 Program Cynthia Belmonte

2003 Program

Taxpayer Usage Study: Vickie Bryant

Mike Weber

Transactions of Foreign-Controlled

Corporations:

2002 Program Will Jauquet

Heather Duffy

U.S. Possessions Corporations:

2001 Program Dan Holik

2003 Program

ZIP Code Area Data: Emily Gross

Planned Projects, Year * Frequency and Program Content

Americans Living Abroad: This periodic study is conduc-

2001 Program ted every 5 years. It covers

foreign income, foreign taxes

paid, and foreign tax credit

shown on individual income tax

returns. Data are classified

by size of adjusted gross

income and country.

Controlled Foreign Corporations: This semi-annual study pro-

2001 Program vides data on activities of

2002 Program foreign corporations that are

2004 Program controlled by U.S. corpora-

tions. Data are classified by

industry group and country.

Controlled Foreign Partnerships: This study provides data on

2000 Program activities of foreign partner-

2004 Program ships that are controlled by

U.S. corporations or partner-

ships. Frequency of this

study has not been deternnned.

Corporation Foreign Tax Credit: This annual study provides

2001 Program data on foreign income, taxes

2002 Program paid, and foreign tax credit

2003 Program reported on corporation fo-

reign income tax returns. Data

are classified by industry

group and country.

Corporation Income Tax Returns: Basic data are produced an-

2001 Program nually and cover complete in-

2002 Program come statement, balance sheet,

tax, tax credits, and details

2003 Program from supporting schedules.

Data are classified chiefly by

industry group or asset size.

Entity Classification Election This annual study includes

(“Check-the-Box”): data from all Entity Classifi-

cation Elections including the

type of election, and whether

the entity is foreign or

domestic.

Estate Tax: This annual study includes

2004-2006 Program information on gross estate

and its composition, deduc-

tions, and tax; and informa-

tion on the age, sex, and

marital status of decedents.

Basic estate tax return data

by year in which returns are

filed are produced each year.

Also included are data on

nonresident aliens who had

more than $60,000 of assets in

the United States. Other sta-

tistics are available on a

year-of-death basis (approxi-

mately every 3 years). The

most recent study is based on

decedents who died in 2004

with returns filed in 2004-

2006. The most recent data

available are for returns

filed in 2003.

Excise Taxes: Basic data are collected and

processed by three Department

of the Treasury agencies: the

Internal Revenue Service, the

Alcohol and Tobacco Tax and

Trade Bureau (formerly the

Bureau of Alcohol, Tobacco,

Firearms, and Explosives), and

the Customs Service. Data by

type of tax are shown by Fis-

cal Year for 1997-2003, quar-

terly for 2003, and for the

first two quarters of Fiscal

Year 2004.

Exempt Organizations (Charitable This annual study includes

and Other, Except Private Foundations): balance sheet and income

2001 Program statement data for organiza-

2002 Program tions classified as tax-exempt

2003 Program under subsections 501(c)(3)-

(9) of the Internal Revenue

Code. The most recent data are

for reporting year 2001 re-

turns filed in calendar years

2002-2003.

Exempt Organizations (Private This annual study includes

Foundations): balance sheet and income

2001 Program statement data for domestic

2002 Program private foundations and chari-

2003 Program table trusts filing a Form

990-PF. The most recent data

are for reporting year 2001

returns filed in calendar

years 2002-2003.

Exempt Organizations Unrelated This annual study includes

Business Income: tabulations of “unrelated

2001 Program business” income and deduc-

2002 Program tions for organizations cla-

2003 Program ssified as tax-exempt under

the Internal Revenue Code. The

most recent data are for re-

porting year 2001 returns

filed in calendar years 2002-

2003

Foreign-Controlled Domestic This annual study covers do-

Corporations: mestic corporations with 50-

2002 Program percent-or-more stock owner-

ship by a single foreign “per-

son.” It covers balance sheet,

income statement, and tax-

related data, which are cla-

ssified by industry group,

country, and size and age of

the corporations. Data are

compared to those for other

domestic corporations.

Foreign Recipients of U.S. Income: This annual study provides

2002 Program data by country on income paid

to nonresident aliens and the

amount of tax withheld for the

U.S. Government.

Foreign Sales Corporations (FSCs): These corporations replaced

2000 Program the Domestic International

Sales Corporations, or DISC’s,

as of 1985. Balance sheet,

income statement, and export-

related data are tabulated

annually through 1987, and

then on a 4-year cycle after

1992

Foreign Trusts: This periodic study, conducted

2002 Program every 4 years, provides data

on foreign trusts that have

U.S. “persons” as grantors,

transferors, or beneficiaries.

Data include country where the

trust was created, value of

transfer to the trust, and

year the trust was created.

The most recent study is for

Tax Year 1998.

Gift Tax: This annual study will provide

2004-2005 Program data for Gift Year 2003 and

Filing Years 2004 and 2005.

Data cover type and amount

of gift; information on donee;

and tax computation items.

Individual Income Tax Return Microdata on CD-ROM’s are pro-

Public-Use File: duced annually and contain

detailed information obtained

from the individual income tax

return statistics program,

with identifiable taxpayer

information omitted to make

the file available for public

dissemination on a reimbursa-

ble basis.

Individual Income Tax Returns: Basic data are produced

2001 Program annually and cover income,

2002 Program deductions, tax, and credits

2003 Program reported on individual income

tax returns and associated

schedules. Data are classified

by size of adjusted gross

income, marital status, or

type of tax computation.

Individual Income Tax Returns Special tabulations of selec-

Special Tabulations: ted individual income, deduc-

Individuals tion, and tax data are pro-

Sole Proprietorships duced on a reimbursable basis.

Interest-Charge Domestic These corporations replaced

International Sales Corporations the Domestic International

(IC-DISCs): Sales Corporations, or DISC’s,

2000 Program as of 1985. Balance sheet, in-

2004 Program come statement, and export-

related data are tabulated

every four years. The most

recent study is for Tax Year

2000

International Boycott Reports: This study provides data on

2001 Program business operations of U.S.

2002 Program “persons” in boycotting count-

ries, as well as the requests

and agreements to participate

in, or cooperate with, inter-

national boycotts not sanc-

tioned by the U.S. Government.

Migration Flow and County Migration flow data (based on

Income Data: year-to-year changes in indi-

vidual income tax return add-

resses) and county or State

income data are available

annually on a reimbursable

basis. The most recent data

are for 2002-2003.

Occupation Studies: This periodic study classifies

individual income tax returns

by occupation and contains a

dictionary of occupational

titles that can be used to

enhance the economic data of

other individual income tax

return studies.

Partnership Returns of Income: Basic data, produced annually,

cover income statement, ba-

lance sheet, and details from

supporting schedules. Data are

classified chiefly by industry

group.

Partnership Withholding Study: This annual study includes

2000 Program data on U.S. partnership pay-

ments to foreign partners.

Data are classified by country

and recipient type.

Personal Wealth Study: This periodic study provides

2001 Program estimates of personal wealth

of top wealth holders that are

generated from estate tax re-

turn data using the “estate

multiplier” technique, in

conjunction with both filing-

year and year-of-death estate

data bases. The most recent

data, 1998, are based on re-

turns filed from 1998 to 2000.

S Corporations: Annual study data are collec-

ted for the income statement

and balance sheet, and from

supporting schedules. Data

are classified by industry

group or asset size.

Sales of Capital Assets: This periodic study provides

2001 Program detailed data on the sales of

2002 Program capital assets reported in the

2003 Program capital gains schedule of the

individual income tax return,

and on sales of residences and

personal or depreciable bu-

siness property.

Sales of U.S. Real Property This annual study provides

Interest by Foreign Persons: data on transfers of U.S. real

2000 Program property interests acquired

from foreign “persons.” Data

include the amount realized on

transfers, U.S. tax withheld,

and countries of foreign

persons.

Sole Proprietorships: Basic data, produced annually,

2001 Program cover business receipts, de-

2002 Program ductions, and net income re-

2003 Program ported on Schedule C (for non-

farm proprietors), classified

by industry group.

Split-Interest Trust Information This annual study provides

Return: information on charitable

2002 Program remainder trusts, and, begin-

2003 Program ning with Study Year 2000,

charitable lead trusts and

pooled income funds as well.

Data include balance sheet,

income, deductions, and detail

from accumulation and distri-

bution schedules. The most

recent data are for Tax Year

2002

Tax-Exempt Bond Issues: This annual study provides

2001 Program information on private activi-

2002 Program ty and Governmental bond

2003 Program issues by type of property

financed, size of face amount,

and State. The most recent

data are for Tax Year 2000

public purpose bonds and

private activity bonds.

Taxpayer Usage Study: Produced annually, this prog-

ram provides weekly frequen-

cies of specific line entries

made by taxpayers, the use of

various return schedules and

associated forms, and general

characteristics of the indi-

vidual taxpayer population,

for returns received during

the primary filing season

(January through April).

Transactions of Foreign-Controlled This biennial study includes

Corporations: data on transactions between

2002 Program U.S. corporations and their

foreign owners. Data are clas-

sified by country and industry

group.

U.S. Possessions Corporations: This periodic study, planned

2001 Program for every 2 years, provides

2003 Program data on income statements,

balance sheets, tax, and “pos-

sessions tax credit” for qua-

lifying U. S. possessions cor-

porations. (Most of these

corporations are located in

Puerto Rico.)

ZIP Code Area Data: Statistics on CD-ROM show num-

ber of individual income tax

returns, exemptions, and seve-

ral income items by State and

5-digit ZIP code. Data are

available for 2002 on a reim-

bursable basis. (Data for Tax

Year 1991, 1998, and 2001 are

also available, free of charge

on the IRS Web site: http://

www.irs.gov/taxstats/article/

0,,id=96947,00.html.)

* Most projects shown are currently in progress and, therefore, may not

be completed. Many of the data release dates, i.e., the months in which

the Statistics of Income Division expects to release data to users,

ahead of publication, on request, are published annually in the Fall

issue of the SOl Bulletin. For more information about data availability

for a particular project, call or fax the numbers shown at the top of

the page.

COPYRIGHT 2004 U.S. Government Printing Office

COPYRIGHT 2005 Gale Group