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Ez Tax Return

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Ez Tax Return

Ez tax return 4. Ez tax return   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. Ez tax return Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. Ez tax return Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. Ez tax return However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Ez tax return Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Ez tax return Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. Ez tax return This information is also provided to the IRS. Ez tax return Form 1099-B. Ez tax return   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. Ez tax return Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. Ez tax return Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. Ez tax return on Form 8949 and/or Schedule D, as applicable. Ez tax return For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. Ez tax return For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Ez tax return Form 1099-S. Ez tax return   An information return must be provided on certain real estate transactions. Ez tax return Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. Ez tax return Land (improved or unimproved), including air space. Ez tax return An inherently permanent structure, including any residential, commercial, or industrial building. Ez tax return A condominium unit and its related fixtures and common elements (including land). Ez tax return Stock in a cooperative housing corporation. Ez tax return If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. Ez tax return The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Ez tax return   For more information see chapter 4 in Publication 550. Ez tax return Also, see the Instructions for Form 8949. Ez tax return Schedule D and Form 8949 Form 8949. Ez tax return   Individuals, corporations, and partnerships, use Form 8949 to report the following. Ez tax return    Sales or exchanges of capital assets, including stocks, bonds, etc. Ez tax return , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). Ez tax return Include these transactions even if you did not receive a Form 1099-B or 1099-S. Ez tax return Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Ez tax return Nonbusiness bad debts. Ez tax return   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. Ez tax return You and your spouse may list your transactions on separate forms or you may combine them. Ez tax return However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. Ez tax return    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. Ez tax return   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. Ez tax return See the Instructions for Form 8949. Ez tax return Schedule D. Ez tax return    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. Ez tax return Before completing Schedule D, you may have to complete other forms as shown below. Ez tax return    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. Ez tax return Enter on Schedule D the combined totals from all your Forms 8949. Ez tax return For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). Ez tax return For a like-kind exchange, complete Form 8824. Ez tax return See Reporting the exchange under Like-Kind Exchanges in chapter 1. Ez tax return For an installment sale, complete Form 6252. Ez tax return See Publication 537. Ez tax return For an involuntary conversion due to casualty or theft, complete Form 4684. Ez tax return See Publication 547, Casualties, Disasters, and Thefts. Ez tax return For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. Ez tax return See Publication 925, Passive Activity and At-Risk Rules. Ez tax return For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. Ez tax return See Publication 925. Ez tax return For gains and losses from section 1256 contracts and straddles, complete Form 6781. Ez tax return See Publication 550. Ez tax return Personal-use property. Ez tax return   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Ez tax return Loss from the sale or exchange of property held for personal use is not deductible. Ez tax return But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. Ez tax return See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. Ez tax return Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. Ez tax return The time you own an asset before disposing of it is the holding period. Ez tax return If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. Ez tax return If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. Ez tax return Report it in Part I of Form 8949 and/or Schedule D, as applicable. Ez tax return If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. Ez tax return Report it in Part II of Form 8949 and/or Schedule D, as applicable. Ez tax return   Table 4-1. Ez tax return Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Ez tax return . Ez tax return . Ez tax return  THEN you have a. Ez tax return . Ez tax return . Ez tax return 1 year or less, Short-term capital gain or  loss. Ez tax return More than 1 year, Long-term capital gain or  loss. Ez tax return These distinctions are essential to correctly arrive at your net capital gain or loss. Ez tax return Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. Ez tax return See Capital Gains Tax Rates, later. Ez tax return Holding period. Ez tax return   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. Ez tax return The day you disposed of the property is part of your holding period. Ez tax return Example. Ez tax return If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. Ez tax return If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. Ez tax return Patent property. Ez tax return   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. Ez tax return For more information, see Patents in chapter 2. Ez tax return Inherited property. Ez tax return   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. Ez tax return Installment sale. Ez tax return   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. Ez tax return If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. Ez tax return    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. Ez tax return Nontaxable exchange. Ez tax return   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. Ez tax return That is, it begins on the same day as your holding period for the old property. Ez tax return Example. Ez tax return You bought machinery on December 4, 2012. Ez tax return On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. Ez tax return On December 5, 2013, you sold the machinery you got in the exchange. Ez tax return Your holding period for this machinery began on December 5, 2012. Ez tax return Therefore, you held it longer than 1 year. Ez tax return Corporate liquidation. Ez tax return   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. Ez tax return Profit-sharing plan. Ez tax return   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. Ez tax return Gift. Ez tax return   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. Ez tax return For more information on basis, see Publication 551, Basis of Assets. Ez tax return Real property. Ez tax return   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. Ez tax return   However, taking possession of real property under an option agreement is not enough to start the holding period. Ez tax return The holding period cannot start until there is an actual contract of sale. Ez tax return The holding period of the seller cannot end before that time. Ez tax return Repossession. Ez tax return   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. Ez tax return Your holding period does not include the time between the original sale and the repossession. Ez tax return That is, it does not include the period during which the first buyer held the property. Ez tax return Nonbusiness bad debts. Ez tax return   Nonbusiness bad debts are short-term capital losses. Ez tax return For information on nonbusiness bad debts, see chapter 4 of Publication 550. Ez tax return    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. Ez tax return Net short-term capital gain or loss. Ez tax return   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. Ez tax return Do this by adding all your short-term capital gains. Ez tax return Then add all your short-term capital losses. Ez tax return Subtract the lesser total from the other. Ez tax return The result is your net short-term capital gain or loss. Ez tax return Net long-term capital gain or loss. Ez tax return   Follow the same steps to combine your long-term capital gains and losses. Ez tax return Include the following items. Ez tax return Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. Ez tax return Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. Ez tax return Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. Ez tax return Any long-term capital loss carryover. Ez tax return The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. Ez tax return Net gain. Ez tax return   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. Ez tax return Different tax rates may apply to the part that is a net capital gain. Ez tax return See Capital Gains Tax Rates, later. Ez tax return Net loss. Ez tax return   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. Ez tax return But there are limits on how much loss you can deduct and when you can deduct it. Ez tax return See Treatment of Capital Losses, next. Ez tax return    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. Ez tax return The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). Ez tax return Table 4-2. Ez tax return Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. Ez tax return Ends on trading date you sold security. Ez tax return U. Ez tax return S. Ez tax return Treasury notes and bonds If bought at auction, day after notification of bid acceptance. Ez tax return If bought through subscription, day after subscription was submitted. Ez tax return Nontaxable exchanges Day after date you acquired old property. Ez tax return Gift If your basis is giver's adjusted basis, same day as giver's holding period began. Ez tax return If your basis is FMV, day after date of gift. Ez tax return Real property bought Generally, day after date you received title to the property. Ez tax return Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. Ez tax return Capital loss carryover. Ez tax return   Generally, you have a capital loss carryover if either of the following situations applies to you. Ez tax return Your net loss is more than the yearly limit. Ez tax return Your taxable income without your deduction for exemptions is less than zero. Ez tax return If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. Ez tax return Example. Ez tax return Bob and Gloria Sampson sold property in 2013. Ez tax return The sale resulted in a capital loss of $7,000. Ez tax return The Sampsons had no other capital transactions. Ez tax return On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. Ez tax return They had taxable income of $2,000. Ez tax return The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. Ez tax return If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. Ez tax return Their capital loss deduction would have been $2,000. Ez tax return They would have no carryover to 2014. Ez tax return Short-term and long-term losses. Ez tax return   When you carry over a loss, it retains its original character as either long term or short term. Ez tax return A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. Ez tax return A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. Ez tax return A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. Ez tax return   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. Ez tax return If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. Ez tax return To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). Ez tax return Joint and separate returns. Ez tax return   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. Ez tax return If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. Ez tax return Neither you nor your spouse can deduct any part of the other's loss. Ez tax return   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Ez tax return However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Ez tax return Death of taxpayer. Ez tax return   Capital losses cannot be carried over after a taxpayer's death. Ez tax return They are deductible only on the final income tax return filed on the decedent's behalf. Ez tax return The yearly limit discussed earlier still applies in this situation. Ez tax return Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. Ez tax return Corporations. Ez tax return   A corporation can deduct capital losses only up to the amount of its capital gains. Ez tax return In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. Ez tax return It must be carried to other tax years and deducted from capital gains occurring in those years. Ez tax return For more information, see Publication 542. Ez tax return Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Ez tax return These lower rates are called the maximum capital gains rates. Ez tax return The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Ez tax return For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. Ez tax return Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Ez tax return For more information, see chapter 4 of Publication 550. Ez tax return Also see the Instructions for Schedule D (Form 1040). Ez tax return Unrecaptured section 1250 gain. Ez tax return   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. Ez tax return Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. Ez tax return Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. Ez tax return For more information about section 1250 property and net section 1231 gain, see chapter 3. Ez tax return Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. Ez tax return The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Ez tax return The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). Ez tax return The disposition of capital assets not reported on Schedule D. Ez tax return The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. Ez tax return The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Ez tax return Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). Ez tax return You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. Ez tax return Section 1231 gains and losses. Ez tax return   Show any section 1231 gains and losses in Part I. Ez tax return Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. Ez tax return Carry a net loss to Part II of Form 4797 as an ordinary loss. Ez tax return   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. Ez tax return Report any remaining gain on Schedule D (Form 1040). Ez tax return See Section 1231 Gains and Losses in chapter 3. Ez tax return Ordinary gains and losses. Ez tax return   Show any ordinary gains and losses in Part II. Ez tax return This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. Ez tax return It also includes ordinary gain figured in Part III. Ez tax return Mark-to-market election. Ez tax return   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). Ez tax return See the Instructions for Form 4797. Ez tax return Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. Ez tax return Ordinary income from depreciation. Ez tax return   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. Ez tax return Carry the ordinary income to Part II of Form 4797 as an ordinary gain. Ez tax return Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. Ez tax return Carry any remaining gain from a casualty or theft to Form 4684. Ez tax return Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Charities & Other Tax-Exempt Organizations Statistics

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Snapshot of Charities & Other Tax-Exempt Organizations Statistics

This section contains statistical tables, articles, and other information on charities and other tax-exempt organizations.

Nonprofit charitable organizations are exempt under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Sections 501(c)(4) through 501(c)(9). Descriptions of these organizations are below:

501(c)(3)

Religious, educational, charitable, scientific, or literary organizations; testing for public safety organizations. Also, organizations preventing cruelty to children or animals, or fostering national or international amateur sports competition

501(c)(4)

Civic leagues, social welfare organizations, and local associations of employees

501(c)(5)

Labor, agriculture, and horticultural organizations

501(c)(6)

Business leagues, chambers of commerce, and real estate boards

501(c)(7)

Social and recreational clubs

501(c)(8)

Fraternal beneficiary societies and associations

501(c)(9)

Voluntary employee beneficiary associations

Data are compiled from Form 990, Return of Organization Exempt from Income Tax, and Form 990-EZ.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Forms 990 and Forms 990-EZ, please visit the Charities and Other Tax-Exempt Organizations Study Metadata page.
 


Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

501(c)(3) Organizations:
 Form 990 - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1989  1988
 
 Form 990 - Functional Expenses
  Classified by: Size of Contributions Received
  Tax Years: 1996  1989  1988
 
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 1996

 
501(c)(3) through 501(c)(9) Organizations:
Form 990 - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1990  1989  1988
 
 Form 990Functional Expenses
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1989  1988
 
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1990  1989

 
Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720
  Classified by: Type of Excise Tax
  Calendar Years: 2011  2010  2009  2008  2007  2006  2005  2004  2003

 

To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.

 

Historical Tables:
Table 16:  Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns:  Selected Financial Data, Expanded
 Published as:   SOI Bulletin Historical Table 16

 

Projections
For selected tax returns, including the Form 990 (and 990-EZ), IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
  Projections of Returns to be Filed in Future Calendar Years
 

Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.


Microdata Files

Microdata are individual organization-level data that can be used for research purposes.

The data are contained in ASCII flat files. Documentation to assist with the files is included. (Free Adobe Acrobat reader and Microsoft Excel viewer software is available for download, if needed.)
 

SOI Sample Data Files

This section contains microdata files for all Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.

The annual samples include Internal Revenue Code section 501(c)(3) organizations and section 501(c)(4)–(9) organizations. Sampling rates ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain information on balance sheets and income statements, as well as weights (to estimate the population), for each organization.

To access the data, click on one of the following years to access a page with links to both data and documentation files.

2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1990  1989  1988  1987  1986  1985

To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.
 

IRS Population Data

This page contains microdata files for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations.  Data are from the IRS Exempt Organization Master File.


Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

Return to Tax Stats home page

Page Last Reviewed or Updated: 27-Mar-2014

The Ez Tax Return

Ez tax return Publication 517 - Additional Material Prev  Up  Next   Home   More Online Publications