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H&r Block For Military

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H&r Block For Military

H&r block for military 2. H&r block for military   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. H&r block for military 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. H&r block for military Deduction may depend on your type of business. H&r block for military Exception for events that benefit charitable organizations. H&r block for military Food and beverages in skybox seats. H&r block for military What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. H&r block for military You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. H&r block for military The rules and definitions are summarized in Table 2-1 . H&r block for military You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. H&r block for military Directly-related test. H&r block for military Associated test. H&r block for military Both of these tests are explained later. H&r block for military An ordinary expense is one that is common and accepted in your trade or business. H&r block for military A necessary expense is one that is helpful and appropriate for your business. H&r block for military An expense does not have to be required to be considered necessary. H&r block for military The amount you can deduct for entertainment expenses may be limited. H&r block for military Generally, you can deduct only 50% of your unreimbursed entertainment expenses. H&r block for military This limit is discussed later under 50% Limit. H&r block for military Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. H&r block for military Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. H&r block for military Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. H&r block for military See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. H&r block for military You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. H&r block for military It is not necessary to devote more time to business than to entertainment. H&r block for military However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. H&r block for military Table 2-1. H&r block for military When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. H&r block for military Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. H&r block for military An ordinary expense is one that is common and accepted in your trade or business. H&r block for military A necessary expense is one that is helpful and appropriate. H&r block for military Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. H&r block for military   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. H&r block for military Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. H&r block for military You cannot deduct expenses that are lavish or extravagant under the circumstances. H&r block for military You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). H&r block for military You do not have to show that business income or other business benefit actually resulted from each entertainment expense. H&r block for military Clear business setting. H&r block for military   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. H&r block for military The following situations are examples of entertainment in a clear business setting. H&r block for military Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. H&r block for military Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). H&r block for military Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. H&r block for military An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. H&r block for military Expenses not considered directly related. H&r block for military   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. H&r block for military The following are examples of situations where there are substantial distractions. H&r block for military A meeting or discussion at a nightclub, theater, or sporting event. H&r block for military A meeting or discussion during what is essentially a social gathering, such as a cocktail party. H&r block for military A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. H&r block for military Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. H&r block for military To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). H&r block for military Associated with trade or business. H&r block for military   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. H&r block for military The purpose may be to get new business or to encourage the continuation of an existing business relationship. H&r block for military Substantial business discussion. H&r block for military   Whether a business discussion is substantial depends on the facts of each case. H&r block for military A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. H&r block for military   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. H&r block for military It is not necessary that you devote more time to business than to entertainment. H&r block for military You do not have to discuss business during the meal or entertainment. H&r block for military Meetings at conventions. H&r block for military   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. H&r block for military However, your reason for attending the convention or meeting must be to further your trade or business. H&r block for military The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. H&r block for military Directly before or after business discussion. H&r block for military   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. H&r block for military   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. H&r block for military Among the facts to consider are the place, date, and duration of the business discussion. H&r block for military If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. H&r block for military Example. H&r block for military A group of business associates comes from out of town to your place of business to hold a substantial business discussion. H&r block for military If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. H&r block for military The expense meets the associated test. H&r block for military 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. H&r block for military (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. H&r block for military See Individuals subject to “hours of service” limits , later. H&r block for military ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. H&r block for military Figure A summarizes the general rules explained in this section. H&r block for military The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. H&r block for military Included expenses. H&r block for military   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. H&r block for military However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. H&r block for military Figure A. H&r block for military Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. H&r block for military See Exceptions to the 50% Limit . H&r block for military Please click here for the text description of the image. H&r block for military Figure A. H&r block for military Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. H&r block for military   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. H&r block for military   The 50% limit also applies to certain meal and entertainment expenses that are not business related. H&r block for military It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. H&r block for military It also applies to the cost of meals included in deductible educational expenses. H&r block for military When to apply the 50% limit. H&r block for military   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. H&r block for military You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. H&r block for military Example 1. H&r block for military You spend $200 for a business-related meal. H&r block for military If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. H&r block for military Your deduction cannot be more than $45 (50% × $90). H&r block for military Example 2. H&r block for military You purchase two tickets to a concert and give them to a client. H&r block for military You purchased the tickets through a ticket agent. H&r block for military You paid $200 for the two tickets, which had a face value of $80 each ($160 total). H&r block for military Your deduction cannot be more than $80 (50% × $160). H&r block for military Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. H&r block for military Figure A can help you determine if the 50% limit applies to you. H&r block for military Expenses not subject to 50% limit. H&r block for military   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. H&r block for military 1 - Employee's reimbursed expenses. H&r block for military   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. H&r block for military Accountable plans are discussed in chapter 6. H&r block for military 2 - Self-employed. H&r block for military   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. H&r block for military You have these expenses as an independent contractor. H&r block for military Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. H&r block for military You provide adequate records of these expenses to your customer or client. H&r block for military (See chapter 5 . H&r block for military )   In this case, your client or customer is subject to the 50% limit on the expenses. H&r block for military Example. H&r block for military You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. H&r block for military You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. H&r block for military If the client can deduct the expenses, the client is subject to the 50% limit. H&r block for military If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. H&r block for military 3 - Advertising expenses. H&r block for military   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. H&r block for military For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. H&r block for military 4 - Sale of meals or entertainment. H&r block for military   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. H&r block for military For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. H&r block for military 5 - Charitable sports event. H&r block for military   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. H&r block for military For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. H&r block for military Individuals subject to “hours of service” limits. H&r block for military   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. H&r block for military The percentage is 80%. H&r block for military   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. H&r block for military Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. H&r block for military Interstate truck operators and bus drivers who are under Department of Transportation regulations. H&r block for military Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. H&r block for military Certain merchant mariners who are under Coast Guard regulations. H&r block for military What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. H&r block for military Entertainment. H&r block for military   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. H&r block for military Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. H&r block for military   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. H&r block for military A meal as a form of entertainment. H&r block for military   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. H&r block for military A meal expense includes the cost of food, beverages, taxes, and tips for the meal. H&r block for military To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. H&r block for military    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. H&r block for military    Meals sold in the normal course of your business are not considered entertainment. H&r block for military Deduction may depend on your type of business. H&r block for military   Your kind of business may determine if a particular activity is considered entertainment. H&r block for military For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. H&r block for military This is because fashion shows are typical in your business. H&r block for military But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. H&r block for military Separating costs. H&r block for military   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. H&r block for military You must have a reasonable basis for making this allocation. H&r block for military For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. H&r block for military Taking turns paying for meals or entertainment. H&r block for military   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. H&r block for military Lavish or extravagant expenses. H&r block for military   You cannot deduct expenses for entertainment that are lavish or extravagant. H&r block for military An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. H&r block for military Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. H&r block for military Allocating between business and nonbusiness. H&r block for military   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. H&r block for military You can deduct only the business part. H&r block for military If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. H&r block for military Example. H&r block for military You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. H&r block for military Only 4/11 of the expense qualifies as a business entertainment expense. H&r block for military You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. H&r block for military Trade association meetings. H&r block for military   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. H&r block for military These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. H&r block for military Entertainment tickets. H&r block for military   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. H&r block for military For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. H&r block for military Exception for events that benefit charitable organizations. H&r block for military   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. H&r block for military You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. H&r block for military The event's main purpose is to benefit a qualified charitable organization. H&r block for military The entire net proceeds go to the charity. H&r block for military The event uses volunteers to perform substantially all the event's work. H&r block for military    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. H&r block for military Example 1. H&r block for military You purchase tickets to a golf tournament organized by the local volunteer fire company. H&r block for military All net proceeds will be used to buy new fire equipment. H&r block for military The volunteers will run the tournament. H&r block for military You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. H&r block for military Example 2. H&r block for military You purchase tickets to a college football game through a ticket broker. H&r block for military After having a business discussion, you take a client to the game. H&r block for military Net proceeds from the game go to colleges that qualify as charitable organizations. H&r block for military However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. H&r block for military Skyboxes and other private luxury boxes. H&r block for military   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. H&r block for military   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. H&r block for military For example, renting a skybox for a series of playoff games is considered renting it for more than one event. H&r block for military All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. H&r block for military   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. H&r block for military Example. H&r block for military You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. H&r block for military The cost of regular nonluxury box seats at each event is $30 a seat. H&r block for military You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). H&r block for military Food and beverages in skybox seats. H&r block for military   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. H&r block for military The amounts separately stated for food and beverages must be reasonable. H&r block for military You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. H&r block for military What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. H&r block for military Club dues and membership fees. H&r block for military   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. H&r block for military This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. H&r block for military   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. H&r block for military You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. H&r block for military Entertainment facilities. H&r block for military   Generally, you cannot deduct any expense for the use of an entertainment facility. H&r block for military This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. H&r block for military   An entertainment facility is any property you own, rent, or use for entertainment. H&r block for military Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. H&r block for military Out-of-pocket expenses. H&r block for military   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. H&r block for military These are not expenses for the use of an entertainment facility. H&r block for military However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. H&r block for military Expenses for spouses. H&r block for military   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. H&r block for military However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. H&r block for military Example. H&r block for military You entertain a customer. H&r block for military The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. H&r block for military The customer's spouse joins you because it is impractical to entertain the customer without the spouse. H&r block for military You can deduct the cost of entertaining the customer's spouse. H&r block for military If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. H&r block for military Gift or entertainment. H&r block for military   Any item that might be considered either a gift or entertainment generally will be considered entertainment. H&r block for military However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. H&r block for military   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. H&r block for military You can treat the tickets as either a gift or entertainment, whichever is to your advantage. H&r block for military   You can change your treatment of the tickets at a later date by filing an amended return. H&r block for military Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. H&r block for military   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. H&r block for military You cannot choose, in this case, to treat the tickets as a gift. H&r block for military Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Business Tax Statistics

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Each year SOI produces studies that provide statistics on income, deductions, taxes, credits, and more reported by businesses. Select the subject areas below that interest you.

Integrated Business Data (IBD)

 

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 these annual statistical studies are generally publicly available and are published in a variety of SOI reports.
Form 8824 Data for Like-Kind Property Exchanges.  1995-2010

Corporations

 

Numerous articles and data which provide statistics on income, deductions, tax, credits, and more as reported by corporations filing on Form 1120 (1120, 1120-A, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, and more) returns and associated schedules can be found here.

International

 

Find statistics for both inbound and outbound international corporate activities here. There's also information on specialized areas covering foreign trusts, international boycotts, and including form types: 5471, 5472, 1118, 1120-F, 1120-FSC, 5713, 5735, and more.

Partnerships

Snapshot of Partnership Returns, 2010

Partnerships are relationships between two or more persons who join to carry on a trade or business, with each person contributing money, property, labor or skill, and each expecting to share in the profits and losses of the business. These data come from taxpayers filing Form 1065 or 1065-B. Look here for statistics and related information on partnerships.

S Corporations

 

S corporations are domestic corporations that elect to be taxed individually on the corporation's income; they can have no more than 75 shareholders (only U.S. citizens, resident aliens, estates, certain trusts, and exempt organizations) and one class of stock. These corporations file on Form 1120S . Look here for statistics and related information on these corporations.

 Sole Proprietorships
 Non-Farm  ||  Farm

Sole Proprietorships are businesses too.  Here you'll find statistics covering basic data, business receipts, deductions, and net income reported by an individual taxpayer on Schedule C (non-farm) of Form 1040.  There are also statistics for Schedule F (farm) of Form 1040

Excise

This section contains statistics on taxes levied on the manufacture, sale, or consumption of commodities, including data for environmental, gasoline, and telephone excise taxes, and more.

Employment

Employment data are available in the IRS Data Book and in SOI Bulletin Articles.  Find statistics for FICA and SECA taxes, and more, here.

 SOI Bulletin Articles

The SOI Bulletin is a quarterly publication containing articles and data releases from all SOI programs. Look here for articles sorted by topic and relating to business tax statistics.

 

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Page Last Reviewed or Updated: 05-Sep-2013

The H&r Block For Military

H&r block for military Index A Assistance (see Help) C Casualty and theft losses, Casualty and Theft Losses Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. H&r block for military Credits: Employee retention, Employee Retention Credit D Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified recovery assistance property, Qualified recovery assistance property. H&r block for military Special allowance, Special Depreciation Allowance Disaster area: May 4, 2007 storms and tornadoes, Kansas Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified recovery assistance, Qualified recovery assistance distribution. H&r block for military Repayment of, Repayment of Qualified Recovery Assistance Distributions Taxation of, Taxation of Qualified Recovery Assistance Distributions E Eligible retirement plan, Eligible retirement plan. H&r block for military Employee retention credit, Employee Retention Credit F Free tax services, How To Get Tax Help H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans K Kansas disaster area, Kansas Disaster Area M More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified recovery assistance distribution, Qualified recovery assistance distribution. H&r block for military Qualified recovery assistance loss, Qualified recovery assistance loss. H&r block for military R Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. H&r block for military Retirement plans, IRAs and Other Retirement Plans S Section 179 deduction, Increased Section 179 Deduction Storms and tornadoes, Storms and Tornadoes T Tax help, How To Get Tax Help (see Help) Tax return: Request for copy, Request for copy of tax return. H&r block for military Request for transcript, Request for transcript of tax return. H&r block for military Taxpayer Advocate, Contacting your Taxpayer Advocate. H&r block for military Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. H&r block for military TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications