SOI Tax Stats - S Corporation Statistics

Statistics

Business Tax Topics

IRS Resources

SOI Tax Stats - S Corporation Statistics

Return to Tax Stats home page

Excel Viewer

Adobe® Reader

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

Return to Tax Stats home page

Page Last Reviewed or Updated: January 23, 2012