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1040ez irs gov Index A Accounting method: Accrual method, Accounting Method Cash method, Accounting Method Assistance (see Tax help) B Business: Expenses, Business Expenses Start-up costs, Business Start-Up Costs Use of car, Car and Truck Expenses Use of home, Business Use of Your Home C Car and truck expenses, Car and Truck Expenses Corporation, Corporations. 1040ez irs gov D Depositing taxes, Depositing Taxes Depreciation, Depreciation E Employer identification number (EIN), Employer Identification Number (EIN) Employment taxes: Defined, Employment Taxes Records to keep, Employment taxes. 1040ez irs gov Estimated tax, Estimated tax. 1040ez irs gov Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. 1040ez irs gov 11-C, Form 11-C. 1040ez irs gov 1128, Changing your tax year. 1040ez irs gov 2290, Form 2290. 1040ez irs gov 720, Form 720. 1040ez irs gov 730, Form 730. 1040ez irs gov 8300, Form 8300. 1040ez irs gov 8829, Which form do I file? I-9, Form I-9. 1040ez irs gov SS-4, Applying for an EIN. 1040ez irs gov W-2, Form W-2 Wage Reporting, Form W-2. 1040ez irs gov W-4, Form W-4. 1040ez irs gov W-9, Other payee. 1040ez irs gov FUTA tax, Federal Unemployment (FUTA) Tax H Help (see Tax help) Help from Small Business Administration, Small Business Administration I Identification numbers, Identification Numbers Income tax, Income Tax, Federal Income, Social Security, and Medicare Taxes Information returns, Information Returns Inventories, Accounting Method L Limited liability company, Limited liability company. 1040ez irs gov M Medicare tax, Federal Income, Social Security, and Medicare Taxes More Information (see Tax help) More information (see Tax help) O Office in home, Business Use of Your Home P Partnership, Partnerships. 1040ez irs gov Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. 1040ez irs gov Self-employment tax, Self-Employment Tax Small Business Administration, Small Business Administration Social security tax, Federal Income, Social Security, and Medicare Taxes Sole proprietorship, Sole proprietorships. 1040ez irs gov Start-up costs, Business Start-Up Costs T Tax help, How to Get More Information Tax year, Tax Year Taxes: Employment, Employment Taxes Estimated, Estimated tax. 1040ez irs gov Excise, Excise Taxes How to deposit, Depositing Taxes Income, Income Tax Self-employment, Self-Employment Tax Unemployment (FUTA), Federal Unemployment (FUTA) Tax Taxpayer Advocate, Taxpayer Advocate Service. 1040ez irs gov TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications
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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
2000
1999
1998
1997
1996
1995

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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1040ez irs gov Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. 1040ez irs gov Advertising, Advertising expenses. 1040ez irs gov Amortization Anti-abuse rule, Anti-abuse rule. 1040ez irs gov Anti-churning rules, Anti-Churning Rules Atmospheric pollution control facilities, Pollution Control Facilities Corporate organization costs, Costs of Organizing a Corporation Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles Experimental costs, Research and Experimental Costs Geological and geophysical costs, Geological and Geophysical Costs How to deduct, How To Deduct Amortization Incorrect amount deducted, Incorrect Amount of Amortization Deducted Partnership organization costs, Costs of Organizing a Partnership Pollution control facilities, Pollution Control Facilities Reforestation costs, Reforestation Costs Reforestation expenses, Reforestation Costs Related person, Related person. 1040ez irs gov Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. 1040ez irs gov Assessments, local, Taxes for local benefits. 1040ez irs gov Assistance (see Tax help) At-risk limits, At-risk limits. 1040ez irs gov Attorney fees, Legal and professional fees. 1040ez irs gov Awards, Achievement awards. 1040ez irs gov , Length-of-service award. 1040ez irs gov , Safety achievement award. 1040ez irs gov B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. 1040ez irs gov Bribes, Bribes and kickbacks. 1040ez irs gov Business Assets, Business Assets Books and records, Business books and records, etc. 1040ez irs gov Meal expenses, Meals and Entertainment Use of car, Business use of your car. 1040ez irs gov , Car and truck expenses. 1040ez irs gov Use of home, Business use of your home. 1040ez irs gov C Campaign contribution, Political contributions. 1040ez irs gov Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. 1040ez irs gov Car and truck expenses, Car and truck expenses. 1040ez irs gov Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. 1040ez irs gov Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. 1040ez irs gov Comments on publication, Comments and suggestions. 1040ez irs gov Commitment fees, Commitment fees or standby charges. 1040ez irs gov Computer software, Computer software. 1040ez irs gov Constant-yield method, OID, Constant-yield method. 1040ez irs gov Contested liability, Contested liability. 1040ez irs gov Contributions Charitable, Charitable contributions. 1040ez irs gov Political, Political contributions. 1040ez irs gov Copyrights, Patents, copyrights, etc. 1040ez irs gov Cost depletion, Cost Depletion Cost of getting lease, Cost of Getting a Lease, Getting a Lease Cost of goods sold, Cost of Goods Sold Cost recovery, Cost recovery. 1040ez irs gov Covenant not to compete, Covenant not to compete. 1040ez irs gov Credit card convenience fees, Credit card convenience fees. 1040ez irs gov D De minimis OID, De minimis OID. 1040ez irs gov Debt-financed distributions, Debt-financed distribution. 1040ez irs gov Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. 1040ez irs gov Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. 1040ez irs gov Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. 1040ez irs gov E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. 1040ez irs gov Education expenses, Education Expenses, Education expenses. 1040ez irs gov Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. 1040ez irs gov Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. 1040ez irs gov Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. 1040ez irs gov Legal and professional, Legal and professional fees. 1040ez irs gov Regulatory, Licenses and regulatory fees. 1040ez irs gov Tax return preparation, Tax preparation fees. 1040ez irs gov Fines, Penalties and fines. 1040ez irs gov Forgone, Forgone interest. 1040ez irs gov Forgone interest, Forgone interest. 1040ez irs gov Form 3115, Form 3115. 1040ez irs gov , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. 1040ez irs gov 8826, Disabled access credit. 1040ez irs gov 8885, Health coverage tax credit. 1040ez irs gov T, Form T. 1040ez irs gov Franchise, Franchise, trademark, or trade name. 1040ez irs gov , Franchise, trademark, trade name. 1040ez irs gov Franchise taxes, Franchise taxes. 1040ez irs gov Free tax services, Free help with your tax return. 1040ez irs gov Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. 1040ez irs gov G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. 1040ez irs gov Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. 1040ez irs gov Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. 1040ez irs gov Help (see Tax help) Home, business use of, Business use of your home. 1040ez irs gov I Impairment-related expenses, Impairment-related expenses. 1040ez irs gov Improvements, Improvements By lessee, Improvements by Lessee For disabled and elderly, Barrier Removal Costs Income taxes, Income Taxes Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted Insurance Capitalized premiums, Capitalized Premiums Deductible premiums, Deductible Premiums Nondeductible premiums, Nondeductible Premiums Self-employed individuals, Self-Employed Health Insurance Deduction Intangible drilling costs, Intangible Drilling Costs Intangibles, amortization, Section 197 Intangibles Interest, Forgone interest. 1040ez irs gov Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. 1040ez irs gov , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. 1040ez irs gov Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. 1040ez irs gov When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. 1040ez irs gov Interview expenses, Interview expense allowances. 1040ez irs gov K Key person, Who is a key person? 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Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. 1040ez irs gov , Expenses paid to obtain a mortgage. 1040ez irs gov Moving expenses, machinery, Moving machinery. 1040ez irs gov N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. 1040ez irs gov Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. 1040ez irs gov Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). 1040ez irs gov Outplacement services, Outplacement services. 1040ez irs gov P Passive activities, Passive activities. 1040ez irs gov Payments in kind, Payments in kind. 1040ez irs gov Penalties, Prepayment penalty. 1040ez irs gov Deductible, Penalties and fines. 1040ez irs gov Nondeductible, Penalties and fines. 1040ez irs gov Prepayment, Prepayment penalty. 1040ez irs gov Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. 1040ez irs gov Political contributions, Political contributions. 1040ez irs gov Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. 1040ez irs gov Extends useful life, Prepayment. 1040ez irs gov Interest, Prepaid interest. 1040ez irs gov , Prepaid interest. 1040ez irs gov Rent, Rent paid in advance. 1040ez irs gov Prepayment penalty, Prepayment penalty. 1040ez irs gov Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. 1040ez irs gov Timber property, Recapture. 1040ez irs gov Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). 1040ez irs gov Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. 1040ez irs gov Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. 1040ez irs gov Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. 1040ez irs gov Coal or iron ore, Disposal to related person. 1040ez irs gov Payments to, Related person. 1040ez irs gov , Related person. 1040ez irs gov Refiners, Related person. 1040ez irs gov Unreasonable rent, Unreasonable rent. 1040ez irs gov Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. 1040ez irs gov Repayments (claim of right), Repayments. 1040ez irs gov Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. 1040ez irs gov Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. 1040ez irs gov Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. 1040ez irs gov Standard mileage rate, Car allowance. 1040ez irs gov (see Business use of your car) Standby charges, Commitment fees or standby charges. 1040ez irs gov Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. 1040ez irs gov Suggestions for publication, Comments and suggestions. 1040ez irs gov Supplies and materials, Supplies and materials. 1040ez irs gov T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 1040ez irs gov Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. 1040ez irs gov Franchise, Franchise taxes. 1040ez irs gov Fuel, Fuel taxes. 1040ez irs gov Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. 1040ez irs gov Real estate, Real Estate Taxes Sales, Sales tax. 1040ez irs gov Unemployment fund, Unemployment fund taxes. 1040ez irs gov Telephone, Telephone. 1040ez irs gov Timber, Reforestation Costs, Timber Tools, Tools. 1040ez irs gov Trademark, trade name, Franchise, trademark, or trade name. 1040ez irs gov , Franchise, trademark, trade name. 1040ez irs gov Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. 1040ez irs gov Unpaid expenses, related person, Related person. 1040ez irs gov Utilities, Utilities. 1040ez irs gov V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. 1040ez irs gov Prev  Up     Home   More Online Publications