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How To Amend A 2011 Tax Return

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How To Amend A 2011 Tax Return

How to amend a 2011 tax return Index A Accrual period, Accrual period. How to amend a 2011 tax return Acquisition premium, Acquisition premium. How to amend a 2011 tax return Adjusted issue price, Adjusted issue price. How to amend a 2011 tax return Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. How to amend a 2011 tax return Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. How to amend a 2011 tax return Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. How to amend a 2011 tax return Acquisition premium, Acquisition premium. How to amend a 2011 tax return Adjusted issue price, Adjusted issue price. How to amend a 2011 tax return Debt instrument, Debt instrument. How to amend a 2011 tax return Issue price, Issue price. How to amend a 2011 tax return Market discount, Market discount. How to amend a 2011 tax return Original issue discount (OID), Original issue discount (OID). How to amend a 2011 tax return Premium, Premium. How to amend a 2011 tax return Qualified stated interest, Qualified stated interest. How to amend a 2011 tax return Stated redemption price at maturity, Stated redemption price at maturity. How to amend a 2011 tax return Yield to maturity, Yield to maturity (YTM). How to amend a 2011 tax return E Electronic payee statements, Electronic payee statements. How to amend a 2011 tax return F Form 1099-OID, Form 1099-OID. How to amend a 2011 tax return Free tax services, Free help with your tax return. How to amend a 2011 tax return H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. How to amend a 2011 tax return Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. How to amend a 2011 tax return L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. How to amend a 2011 tax return O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. How to amend a 2011 tax return Using section I, Using Section I. How to amend a 2011 tax return Using the income tax regulations, Using the income tax regulations. How to amend a 2011 tax return Original issue discount (OID), Original issue discount (OID). How to amend a 2011 tax return Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. How to amend a 2011 tax return Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. How to amend a 2011 tax return R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. How to amend a 2011 tax return S Section I, Section I. How to amend a 2011 tax return Section II, Section II. How to amend a 2011 tax return Section III, Section III. How to amend a 2011 tax return Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. How to amend a 2011 tax return Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. How to amend a 2011 tax return T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). How to amend a 2011 tax return , Yield to maturity (YTM). How to amend a 2011 tax return Prev  Up     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 How To Amend A 2011 Tax Return

How to amend a 2011 tax return Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. How to amend a 2011 tax return Tax questions. How to amend a 2011 tax return Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. How to amend a 2011 tax return irs. How to amend a 2011 tax return gov/pub54. How to amend a 2011 tax return What's New Exclusion amount. How to amend a 2011 tax return  The maximum foreign earned income exclusion is adjusted annually for inflation. How to amend a 2011 tax return For 2013, the maximum exclusion has increased to $97,600. How to amend a 2011 tax return See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. How to amend a 2011 tax return Housing expenses — base amount. How to amend a 2011 tax return  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. How to amend a 2011 tax return The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. How to amend a 2011 tax return For 2013, this amount is $42. How to amend a 2011 tax return 78 per day ($15,616 per year). How to amend a 2011 tax return See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. How to amend a 2011 tax return Housing expenses — maximum amount. How to amend a 2011 tax return  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. How to amend a 2011 tax return See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. How to amend a 2011 tax return Filing requirements. How to amend a 2011 tax return  Generally, the amount of income you can receive before you must file an income tax return has increased. How to amend a 2011 tax return These amounts are shown in chapter 1 under Filing Requirements . How to amend a 2011 tax return Self-employment tax rate. How to amend a 2011 tax return  For 2013, the self-employment tax rate of 13. How to amend a 2011 tax return 3% has increased to 15. How to amend a 2011 tax return 3%. How to amend a 2011 tax return The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. How to amend a 2011 tax return All net earnings are subject to the Medicare part of the tax. How to amend a 2011 tax return For more information, see chapter 3. How to amend a 2011 tax return IRA limitations for 2013. How to amend a 2011 tax return . How to amend a 2011 tax return  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). How to amend a 2011 tax return You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). How to amend a 2011 tax return If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. How to amend a 2011 tax return See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. How to amend a 2011 tax return Reminders Figuring tax on income not excluded. How to amend a 2011 tax return  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. How to amend a 2011 tax return See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. How to amend a 2011 tax return If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. How to amend a 2011 tax return Form 8938. How to amend a 2011 tax return  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. How to amend a 2011 tax return See Form 8938 in chapter 1. How to amend a 2011 tax return Change of address. How to amend a 2011 tax return  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. How to amend a 2011 tax return If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. How to amend a 2011 tax return Photographs of missing children. How to amend a 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to amend a 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to amend a 2011 tax return 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 amend a 2011 tax return Introduction This publication discusses special tax rules for U. How to amend a 2011 tax return S. How to amend a 2011 tax return citizens and resident aliens who work abroad or who have income earned in foreign countries. How to amend a 2011 tax return If you are a U. How to amend a 2011 tax return S. How to amend a 2011 tax return citizen or resident alien, your worldwide income generally is subject to U. How to amend a 2011 tax return S. How to amend a 2011 tax return income tax, regardless of where you are living. How to amend a 2011 tax return Also, you are subject to the same income tax filing requirements that apply to U. How to amend a 2011 tax return S. How to amend a 2011 tax return citizens or resident aliens living in the United States. How to amend a 2011 tax return Expatriation tax provisions apply to U. How to amend a 2011 tax return S. How to amend a 2011 tax return citizens who have renounced their citizenship and long-term residents who have ended their residency. How to amend a 2011 tax return These provisions are discussed in chapter 4 of Publication 519, U. How to amend a 2011 tax return S. How to amend a 2011 tax return Tax Guide for Aliens. How to amend a 2011 tax return Resident alien. How to amend a 2011 tax return   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. How to amend a 2011 tax return Green card test. How to amend a 2011 tax return You are a U. How to amend a 2011 tax return S. How to amend a 2011 tax return resident if you were a lawful permanent resident of the United States at any time during the calendar year. How to amend a 2011 tax return This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). How to amend a 2011 tax return Substantial presence test. How to amend a 2011 tax return You are considered a U. How to amend a 2011 tax return S. How to amend a 2011 tax return resident if you meet the substantial presence test for the calendar year. How to amend a 2011 tax return To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. How to amend a 2011 tax return Example. How to amend a 2011 tax return You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. How to amend a 2011 tax return To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). How to amend a 2011 tax return Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. How to amend a 2011 tax return   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. How to amend a 2011 tax return Filing information. How to amend a 2011 tax return    Chapter 1 contains general filing information, such as: Whether you must file a U. How to amend a 2011 tax return S. How to amend a 2011 tax return tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. How to amend a 2011 tax return S. How to amend a 2011 tax return resident, and Whether you must pay estimated tax. How to amend a 2011 tax return Withholding tax. How to amend a 2011 tax return    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. How to amend a 2011 tax return S. How to amend a 2011 tax return citizens and resident aliens. How to amend a 2011 tax return Self-employment tax. How to amend a 2011 tax return    Chapter 3 discusses who must pay self-employment tax. How to amend a 2011 tax return Foreign earned income exclusion and housing exclusion and deduction. How to amend a 2011 tax return    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. How to amend a 2011 tax return You may qualify to treat up to $97,600 of your income as not taxable by the United States. How to amend a 2011 tax return You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. How to amend a 2011 tax return These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. How to amend a 2011 tax return   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. How to amend a 2011 tax return These rules are explained in chapter 4. How to amend a 2011 tax return   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How to amend a 2011 tax return Exemptions, deductions, and credits. How to amend a 2011 tax return    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. How to amend a 2011 tax return These are generally the same as if you were living in the United States. How to amend a 2011 tax return However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. How to amend a 2011 tax return Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. How to amend a 2011 tax return Tax treaty benefits. How to amend a 2011 tax return    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. How to amend a 2011 tax return It also explains how to get copies of tax treaties. How to amend a 2011 tax return How to get tax help. How to amend a 2011 tax return    Chapter 7 is an explanation of how to get information and assistance from the IRS. How to amend a 2011 tax return Questions and answers. How to amend a 2011 tax return   Frequently asked questions and answers to those questions are presented in the back of the publication. How to amend a 2011 tax return Comments and suggestions. How to amend a 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. How to amend a 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to amend a 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend a 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend a 2011 tax return   You can send us comments from www. How to amend a 2011 tax return irs. How to amend a 2011 tax return gov/formspubs/. How to amend a 2011 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. How to amend a 2011 tax return ”   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 amend a 2011 tax return Ordering forms and publications. How to amend a 2011 tax return   Visit www. How to amend a 2011 tax return irs. How to amend a 2011 tax return gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to amend a 2011 tax return Internal Revenue Service 1201 N. How to amend a 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to amend a 2011 tax return   If you have a tax question, check the information available on IRS. How to amend a 2011 tax return gov or call 1-800-TAX–FORM (1-800-829-1040). How to amend a 2011 tax return We cannot answer tax questions sent to either of the above addresses. How to amend a 2011 tax return Prev  Up  Next   Home   More Online Publications