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546. Tax Returns Filed--Examination Coverage

In thousands ($103,251 represents $103,251,000, except as indicated. Return classification as Schedule C or C-EZ (nonfarm sole proprietorships) or Schedule F (farm proprietorships) for audit examination purposes was based on the largest source of income on the return and certain other characteristics. Therefore, some returns with business activity are reflected in the nonbusiness individual income tax return statistics in the table below (and vise versa), so that the statistics for the number of returns with Schedule C is not comparable to the number of nonfarm sole proprietorship returns in Table 864. Series completely revised starting with Fiscal Year 1988; data not comparable to earlier years]

 
Returns Examined Average Tax
and Penalty Per Return
By (Dollars)
Year and Item
Returns Percent Revenue Tax Service Revenue Tax Service
filed 1 Total coverage agent auditor centers 2 agent 3 auditor centers
 
Individual Returns
 
1988 103,251 1,621 1.57 353 532 736 997,696 2,188 1,950
1989 107,029 1,385 1.29 243 543 599 246,371 1,827 1,649
1990 109,868 1,145 1.04 202 517 426 309,566 1,962 2,432
1991 112,305 1,313 1.17 200 500 613 664,440 2,398 2,738
1992 113,829 1,206 1.06 210 537 459 1,365,896 2,280 2,539
1993 114,719 1,059 0.92 251 506 303 103,250 2,625 2,974
1994 113,754 1,226 1.08 364 456 406 246,785 3,113 1,963
1995 114,683 1,919 1.67 339 459 1,122 204,616 3,497 1,404
1996 116,060 1,942 1.67 252 509 1,180 818,753 3,051 1,714
1997 118,363 1,519 1.28 210 506 804 802,549 3,460 2,963
 
1998 4
Individual, Total 120,342 1,193 0.99 168 383 625 177,830 3,372 2,760
   1040A, TPI under $25,000 5 45,343 515 1.14 16 104 388 29,096 3,054 3,026
   Non 1040, TPI under $25,000 5 12,923 104 0.81 11 38 53 32,439 2,184 2,457
   TPI $25,000 under $50,000 5 28,293 165 0.58 16 78 68 28,927 2,105 1,991
   TPI $50,000 under $100,000 5 19,444 121 0.62 17 60 43 16,565 2,499 1,450
   TPI $100,000 and over 5 6,045 100 1.66 41 27 31 219,233 6,272 4,379
   Sch C--TGR under $25,000 6 2,530 60 2.37 9 30 20 11,363 3,140 1,720
   Sch C--TGR $25,000 under $100,000 6 3,228 59 1.82 16 31 12 37,421 5,535 1,948
   Sch C--TGR $100,000 and over 6 1,836 60 3.25 39 14 7 209,606 10,391 3,633
   Sch F--TGR under $100,000 6 425 4 0.93 1 2 1 7,141 2,015 865
   Sch F--TGR $100,000 and over 6 276 5 1.63 4 1 2 165,237 3,214 2,144
 
Corporation (except S Corporation) 2,586 54 2.09 53 (NA) 2 4,367,167 (NA) 20,834
Fiduciary 3,315 7 0.21 2 (NA) 4 37,779 (NA) 288
Estate 102 10 10.22 10 (NA) 0.4 141,769 (NA) 8,606
Gift 256 2 0.79 2 (NA) 0.0001 182,695 (NA) (NA)
Employment 29,070 34 0.12 32 2 0.3 142,058 3,080 594
Excise 801 20 2.48 18 1 (NA) 144,703 364 (NA)
Windfall Profit (NA) (NA) (NA) (NA) (NA) (NA) (NA) (NA) (NA)
Misc. Taxable 0 0.4 0 0.04 (NA) 0.0009 1,213,107 (NA) 4,631
Partnerships 1,738 10 0.58 9 (NA) 2 (NA) (NA) (NA)
S Corporations (nontaxable) 2,450 26 1.04 25 (NA) 0.9 (NA) (NA) (NA)
Miscellaneous Nontaxable 7 (NA) 0.2 (NA) 0.02 (NA) (NA) (NA) (NA) (NA)


NA Not available.
1 Returns filed in previous calender year.
2 Includes taxpayer contacts by correspondence.
3 Mostly reflects coordinated examination of large corporations and related returns.
4 Includes activities to protect release of funds in Treasury in response to taxpayer efforts to recoup tax previously assessed and paid with penalty.
5 Total positive income, i.e., excludes losses.
6 Total gross receipts.
7 Includes Domestic International Sales Corporations, Interest- Charge Domestic International Sales Corporations, Real Estate Investment Morgage Conduits, and other.

Source: U.S. Internal Revenue Service, IRS Data Book 1998 Publication 55B

http://www.irs.ustreas.gov/prod/tax_stats/soi/other_ea.html



https://allcountries.org/uscensus/546_tax_returns_filed_examination_coverage.html

These tables are based on figures supplied by the United States Census Bureau, U.S. Department of Commerce and are subject to revision by the Census Bureau.

Copyright © 2006 Photius Coutsoukis and Information Technology Associates, all rights reserved.