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Hr Block Tax Software

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Hr Block Tax Software

Hr block tax software 10. Hr block tax software   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Hr block tax software Eligible educational institution. Hr block tax software Dependent for whom you claim an exemption. Hr block tax software MAGI when using Form 1040A. Hr block tax software MAGI when using Form 1040. Hr block tax software Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Hr block tax software S. Hr block tax software savings bonds. Hr block tax software If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Hr block tax software However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Hr block tax software Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Hr block tax software S. Hr block tax software savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Hr block tax software You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Hr block tax software Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Hr block tax software Your filing status is not married filing separately. Hr block tax software Qualified U. Hr block tax software S. Hr block tax software savings bonds. Hr block tax software   A qualified U. Hr block tax software S. Hr block tax software savings bond is a series EE bond issued after 1989 or a series I bond. Hr block tax software The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Hr block tax software   The owner must be at least 24 years old before the bond's issue date. Hr block tax software The issue date is printed on the front of the savings bond. Hr block tax software    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Hr block tax software Qualified education expenses. Hr block tax software   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Hr block tax software Tuition and fees required to enroll at or attend an eligible educational institution. Hr block tax software Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Hr block tax software Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Hr block tax software Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Hr block tax software Adjusted qualified education expenses. Hr block tax software   You must reduce your qualified education expenses by all of the following tax-free benefits. Hr block tax software Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Hr block tax software Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Hr block tax software Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Hr block tax software Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Hr block tax software Any expenses used in figuring the American opportunity and lifetime learning credits. Hr block tax software See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Hr block tax software Eligible educational institution. Hr block tax software   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Hr block tax software S. Hr block tax software Department of Education. Hr block tax software It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Hr block tax software The educational institution should be able to tell you if it is an eligible educational institution. Hr block tax software   Certain educational institutions located outside the United States also participate in the U. Hr block tax software S. Hr block tax software Department of Education's Federal Student Aid (FSA) programs. Hr block tax software Dependent for whom you claim an exemption. Hr block tax software   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Hr block tax software Modified adjusted gross income (MAGI). Hr block tax software   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Hr block tax software However, as discussed below, there may be other modifications. Hr block tax software MAGI when using Form 1040A. Hr block tax software   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Hr block tax software MAGI when using Form 1040. Hr block tax software   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Hr block tax software    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Hr block tax software If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Hr block tax software Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Hr block tax software Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Hr block tax software    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Hr block tax software Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Hr block tax software See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Hr block tax software Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Hr block tax software However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Hr block tax software To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Hr block tax software The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Hr block tax software The denominator (bottom part) of the fraction is the total proceeds you received during the year. Hr block tax software Example. Hr block tax software In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Hr block tax software S. Hr block tax software savings bond. Hr block tax software They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Hr block tax software In 2013, they paid $7,650 of their daughter's college tuition. Hr block tax software They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Hr block tax software Their MAGI for 2013 was $80,000. Hr block tax software   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Hr block tax software They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Hr block tax software Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Hr block tax software Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Hr block tax software Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Hr block tax software Attach Form 8815 to your tax return. Hr block tax software Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Archive

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SOI Publications Archive

Here you'll find PDFs of SOI's historical publications. Beginning in 1916, Congress mandated the annual publication of statistics related to “the operation of the internal revenue laws.”

In 2009, SOI began digitizing nearly 500 print publications (and more than 50,000 pages) from its library. As a result of this effort, a wealth of historical tax data is now easily accessible in electronic format. The archive includes publications from 1916 through 1999. Publications for 2000 to present are available from the Tax Stats landing page here.

The oldest report available here was published in 1863. The Report of the Commissioner of Internal Revenue for 1863 contains information on the collection of revenue by source and district of collection. From 1863 to today, the Annual Report of the Commissioner of Internal Revenue, later called the IRS Data Book, presents an annual overview of IRS operations.

Early SOI publications, from 1916 to 1933, compiled all available tax information into one publication, the annual Statistics of Income Report. Beginning in 1934, SOI reported tax information for individuals and businesses separately, published as Parts 1 and 2 of the Statistics of Income Report, respectively. Beginning in the 1950s, these reports were replaced with annual and special reports, usually focused on single taxpayer groups.

In 1981, SOI introduced the SOI Bulletin, replacing many of its earlier reports with a quarterly publication that contains summary articles and tables on a wide range of tax topics.

All of the archive files are Adobe Acrobat PDFs. A free Adobe Acrobat reader is available for download, if needed. Please note: any reports or years of publications that are listed but not links are in the process of being digitized and will be uploaded as soon as they become available. Don't hesitate to contact us for any requests.

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1916–1933 Statistics of Income Reports

From 1916 to 1933, the Statistics of Income Report provided information on income taxes paid by individuals, corporations, partnerships, estates and trusts, as well as information on gift and estate taxes.

 

1934–1999 Tax Information from Individuals

This section contains archived reports on:

  • Individual income tax returns
  • Sales of capital assets
  • Estate and gift taxes
  • Personal wealth
  • Income tax returns of trusts or estates
  • Data by small area 
1929–1999 Tax Information from Businesses

Here you'll find archived reports on:

  • Corporations
  • Partnerships
  • Sole proprietorships
  • Farmers' cooperatives 
  • Foreign corporations
1863–1999 IRS Data Books

The IRS Data Book provides annual data on collecting revenue, issuing refunds, enforcing tax law, assisting taxpayers, and the IRS budget and workforce.

 

1946–1999 Tax-Exempt Organization Reports

Here you'll find archived reports on the activities and finances of charities and private foundations.

 

Special Papers

Some archived publications were originally created in response to special requests, may have been produced for only 1 or 2 years, or present historical summaries of SOI's operations—you'll find these articles here.


 

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Page Last Reviewed or Updated: 22-Jan-2013

The Hr Block Tax Software

Hr block tax software Index A Accrual foreign taxes, adjustments, You may have to post a bond. Hr block tax software Accrual method of accounting, Accrual method of accounting. Hr block tax software Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Hr block tax software S. Hr block tax software losses, U. Hr block tax software S. Hr block tax software Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Hr block tax software Beneficiary, Partner or S corporation shareholder. Hr block tax software Bond, income tax, You may have to post a bond. Hr block tax software Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Hr block tax software Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Hr block tax software Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Hr block tax software Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Hr block tax software , Income from controlled foreign corporations. Hr block tax software Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Hr block tax software Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Hr block tax software E Economic benefits, Specific economic benefit. Hr block tax software Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Hr block tax software Export financing interest, Export financing interest. Hr block tax software Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Hr block tax software Foreign corporation–U. Hr block tax software S. Hr block tax software shareholders, filing requirements, Taxes of U. Hr block tax software S. Hr block tax software Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Hr block tax software Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Hr block tax software S. Hr block tax software dollars. Hr block tax software Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Hr block tax software S. Hr block tax software partners, filing requirement, Taxes of U. Hr block tax software S. Hr block tax software Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Hr block tax software , Foreign tax refund. Hr block tax software Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Hr block tax software Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Hr block tax software Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Hr block tax software S. Hr block tax software Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Hr block tax software 8833, Report required. Hr block tax software 8865, Taxes of U. Hr block tax software S. Hr block tax software Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Hr block tax software Functional currency, Translating foreign currency into U. Hr block tax software S. Hr block tax software dollars. Hr block tax software G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Hr block tax software I Income from sources in U. Hr block tax software S. Hr block tax software possessions, Determining the source of income from U. Hr block tax software S. Hr block tax software possessions. Hr block tax software Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Hr block tax software Interest, Penalties and interest. Hr block tax software Interest expense, apportioning, Interest expense. Hr block tax software International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Hr block tax software Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Hr block tax software S. Hr block tax software , U. Hr block tax software S. Hr block tax software Losses Allocation of, U. Hr block tax software S. Hr block tax software Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Hr block tax software Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Hr block tax software , Passive income. Hr block tax software Mutual fund shareholder, Mutual fund shareholder. Hr block tax software N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Hr block tax software P Partner, Partner or S corporation shareholder. Hr block tax software , Partnership distributive share. Hr block tax software , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Hr block tax software , Penalties and interest. Hr block tax software Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Hr block tax software Failure to file Form 5713, Penalty for failure to file. Hr block tax software Failure to notify, foreign tax change, Failure-to-notify penalty. Hr block tax software Failure to report treaty information, Report required. Hr block tax software Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Hr block tax software Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Hr block tax software S. Hr block tax software dollars. Hr block tax software Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Hr block tax software Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Hr block tax software Reporting requirements (international boycott), Reporting requirements. Hr block tax software Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Hr block tax software , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Hr block tax software Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Hr block tax software Social security taxes, Pension, unemployment, and disability fund payments. Hr block tax software Source of compensation for labor or personal services Alternative basis, Alternative basis. Hr block tax software Multi-year compensation, Multi-year compensation. Hr block tax software Time basis, Time basis. Hr block tax software Transportation income, Transportation Income State income taxes, State income taxes. Hr block tax software Subsidy, Subsidy received. Hr block tax software T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Hr block tax software S. Hr block tax software , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Hr block tax software S. Hr block tax software dollars. Hr block tax software U U. Hr block tax software S. Hr block tax software citizens, U. Hr block tax software S. Hr block tax software Citizens U. Hr block tax software S. Hr block tax software losses Allocation of, U. Hr block tax software S. Hr block tax software Losses U. Hr block tax software S. Hr block tax software possessions, U. Hr block tax software S. Hr block tax software possessions. Hr block tax software Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Hr block tax software , Carryback and Carryover W Wages, Wages completely excluded. Hr block tax software When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications