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How To File Unemployment Taxes

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How To File Unemployment Taxes

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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.

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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.

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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

The How To File Unemployment Taxes

How to file unemployment taxes Publication 570 - Introductory Material Table of Contents Future developments. How to file unemployment taxes What's New Reminders IntroductionOrdering forms and publications. How to file unemployment taxes Tax questions. How to file unemployment taxes Useful Items - You may want to see: Future developments. How to file unemployment taxes For information about any additional changes to the 2013 tax law affecting Pub. How to file unemployment taxes 570, please go to www. How to file unemployment taxes irs. How to file unemployment taxes gov/pub570. How to file unemployment taxes What's New Maximum income subject to social security tax. How to file unemployment taxes . How to file unemployment taxes  For 2013, the maximum amount of self-employment income subject to social security is $113,700. How to file unemployment taxes Optional methods to figure net earnings. How to file unemployment taxes . How to file unemployment taxes  For 2013, the maximum income for using the optional methods is $4,640. How to file unemployment taxes Additional Medicare Tax. How to file unemployment taxes  Beginning in 2013, you may be required to pay Additional Medicare Tax. How to file unemployment taxes Also, you may need to report Additional Medicare Tax withheld by your employer. How to file unemployment taxes For more information, see Additional Medicare Tax under Special Rules for Completing Your U. How to file unemployment taxes S. How to file unemployment taxes Tax Return in chapter 4. How to file unemployment taxes Net Investment Income Tax. How to file unemployment taxes  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. How to file unemployment taxes 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. How to file unemployment taxes Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. How to file unemployment taxes Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. How to file unemployment taxes The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. How to file unemployment taxes For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. How to file unemployment taxes Reminders Individual taxpayer identification numbers (ITINs) for aliens. How to file unemployment taxes  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. How to file unemployment taxes For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. How to file unemployment taxes Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). How to file unemployment taxes If you already have an ITIN, enter it wherever your SSN is requested on your tax return. How to file unemployment taxes Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. How to file unemployment taxes The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. How to file unemployment taxes Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. How to file unemployment taxes Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. How to file unemployment taxes irs. How to file unemployment taxes gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. How to file unemployment taxes An ITIN is for tax use only. How to file unemployment taxes It does not entitle you to social security benefits or change your employment or immigration status under U. How to file unemployment taxes S. How to file unemployment taxes law. How to file unemployment taxes Electronic filing. How to file unemployment taxes . How to file unemployment taxes  You can e-file Form 1040-SS. How to file unemployment taxes For general information about  electronic filing, visit www. How to file unemployment taxes irs. How to file unemployment taxes gov/efile. How to file unemployment taxes Earned income credit (EIC). How to file unemployment taxes  Generally, if you are a bona fide resident of a U. How to file unemployment taxes S. How to file unemployment taxes possession, you cannot claim the EIC on your U. How to file unemployment taxes S. How to file unemployment taxes tax return. How to file unemployment taxes However, certain U. How to file unemployment taxes S. How to file unemployment taxes possessions may allow bona fide residents to claim the EIC on their possession tax return. How to file unemployment taxes To claim the EIC on your U. How to file unemployment taxes S. How to file unemployment taxes tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. How to file unemployment taxes If you have a child, the child must have lived with you in the United States for more than half the year. How to file unemployment taxes For this purpose, the United States includes only the 50 states and the District of Columbia. How to file unemployment taxes Special rules apply to military personnel stationed outside the United States. How to file unemployment taxes For more information on this credit, see Publication 596, Earned Income Credit. How to file unemployment taxes Form 8938, Statement of Specified Foreign Financial Assets. How to file unemployment taxes  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. How to file unemployment taxes S. How to file unemployment taxes income tax return with the IRS. How to file unemployment taxes If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. How to file unemployment taxes See Bona fide resident of a U. How to file unemployment taxes S. How to file unemployment taxes possession, in the Instructions for Form 8938 for more details. How to file unemployment taxes For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. How to file unemployment taxes irs. How to file unemployment taxes gov/businesses/corporations/article/0,,id=236667,00. How to file unemployment taxes html. How to file unemployment taxes If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. How to file unemployment taxes Change of address. How to file unemployment taxes  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. How to file unemployment taxes S. How to file unemployment taxes possession tax administration, if appropriate. How to file unemployment taxes Mail Form 8822 to the Internal Revenue Service Center or U. How to file unemployment taxes S. How to file unemployment taxes possession tax administration for your old address (addresses for the Service Centers are on the back of the form). How to file unemployment taxes If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. How to file unemployment taxes Photographs of missing children. How to file unemployment taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file unemployment taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file unemployment taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file unemployment taxes Introduction This publication discusses how to treat income received from the following U. How to file unemployment taxes S. How to file unemployment taxes possessions on your tax return(s). How to file unemployment taxes American Samoa. How to file unemployment taxes The Commonwealth of Puerto Rico (Puerto Rico). How to file unemployment taxes The Commonwealth of the Northern Mariana Islands (CNMI). How to file unemployment taxes Guam. How to file unemployment taxes The U. How to file unemployment taxes S. How to file unemployment taxes Virgin Islands (USVI). How to file unemployment taxes Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. How to file unemployment taxes Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. How to file unemployment taxes Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. How to file unemployment taxes Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. How to file unemployment taxes You may have to file a U. How to file unemployment taxes S. How to file unemployment taxes tax return only, a possession tax return only, or both returns. How to file unemployment taxes This generally depends on whether you are a bona fide resident of the possession. How to file unemployment taxes In some cases, you may have to file a U. How to file unemployment taxes S. How to file unemployment taxes return, but will be able to exclude income earned in a possession from U. How to file unemployment taxes S. How to file unemployment taxes tax. How to file unemployment taxes You can find illustrated examples of some of the additional forms required in chapter 5. How to file unemployment taxes If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. How to file unemployment taxes S. How to file unemployment taxes income tax return, the information in chapter 4 will tell you how to file your U. How to file unemployment taxes S. How to file unemployment taxes tax return. How to file unemployment taxes This information also applies if you have income from U. How to file unemployment taxes S. How to file unemployment taxes insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. How to file unemployment taxes These other U. How to file unemployment taxes S. How to file unemployment taxes insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. How to file unemployment taxes If you need information on U. How to file unemployment taxes S. How to file unemployment taxes taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. How to file unemployment taxes S. How to file unemployment taxes possession, write to the tax department of that possession. How to file unemployment taxes Their addresses are provided in chapter 3 under the individual headings for each possession. How to file unemployment taxes Comments and suggestions. How to file unemployment taxes   We welcome your comments about this publication and your suggestions for future editions. How to file unemployment taxes   You can send us comments from www. How to file unemployment taxes irs. How to file unemployment taxes gov/formspubs/. How to file unemployment taxes Click on “More Information”and then on “Comment on Tax Forms and Publications. How to file unemployment taxes ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. How to file unemployment taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file unemployment taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file unemployment taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file unemployment taxes Ordering forms and publications. How to file unemployment taxes   Visit www. How to file unemployment taxes irs. How to file unemployment taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file unemployment taxes Internal Revenue Service 1201 N. How to file unemployment taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file unemployment taxes   If you have a tax question, check the information available on IRS. How to file unemployment taxes gov or call 1-800-829-1040. How to file unemployment taxes We cannot answer tax questions sent to either of the above addresses. How to file unemployment taxes You can get the necessary possession tax forms at the tax office for the appropriate possession. How to file unemployment taxes The office addresses are given in chapter 3. How to file unemployment taxes Useful Items - You may want to see: Publication 54 Tax Guide for U. How to file unemployment taxes S. How to file unemployment taxes Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. How to file unemployment taxes S. How to file unemployment taxes Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. How to file unemployment taxes S. How to file unemployment taxes Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. How to file unemployment taxes S. How to file unemployment taxes Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. How to file unemployment taxes S. How to file unemployment taxes Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. How to file unemployment taxes S. How to file unemployment taxes Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications