Number of Tax Returns, Receipts, and Net Income, by Type of Business and by Industry statistics

[Covers active enterprises only. Figures are estimates based on sample of unaudited tax returns; see Appendix III. Except as noted, the industrial distribution is based on data collected from companies; see text, Section 17. Minus sign (-) indicates net loss]


	Number of returns			Business receipts²			Net income (less loss)³
		(1,000)			($bil.)			($bil.)
Item
	Nonfarm-			Nonfarm-			Nonfarm-
	proprietor-	Partner-	Corpo-	proprietor-	Partner-	Corpo-	proprietor-	Partner-	Corpo-
	ships ¹	ships	rations	ships ¹	ships	rations	ships ¹	ships	rations

1984	11,262	1,644	3,171	515	358	7,551	71	-4	233
1985	11,929	1,714	3,277	540	349	8,050	79	-9	240
1986	12,394	1,703	3,429	559	379	8,282	90	-17	270
1987	13,091	1,648	3,612	611	428	9,186	106	-5	328
1988	13,679	1,654	3,563	672	516	9,804	126	15	413
1989	14,298	1,635	3,628	693	524	10,440	133	14	389
1990	14,783	1,554	3,717	731	541	10,914	141	17	371
1991 ⁴	15,181	1,515	3,803	713	539	10,963	142	21	345
1992	15,495	1,485	3,869	737	571	11,272	154	43	402
1993	15,848	1,468	3,965	757	627	11,814	156	67	498
1994	16,154	1,493	4,342	791	731	12,858	167	83	577
1995 ⁴	16,424	1,581	4,474	807	854	13,969	169.0	107	714
1996 ⁴	16,955	1,654	4,631	843	1,042	14,890	177	145	806

1997 ⁴	17,176	1,759	4,710	870	1,297	15,890	187	168	915

Agriculture, forestry, fishing ⁵	565	127	163	24	16	108	4	2	3
Mining	124	28	33	6	34	134	(Z)	7	10
Construction	1,883	72	488	118	53	768	25	3	21
Manufacturing	480	40	325	33	182	4,794	4	11	306
Transportation, public utilities	781	31	209	46	130	1,248	7	-2	71
Wholesale and retail trade ⁶	3,133	173	1,149	255	292	4,589	17	5	82
Wholesale	348	27	371	39	116	2,163	5	2	36
Retail	2,784	144	774	215	175	2,417	12	3	46
Finance, insurance, real estate	1,314	974	745	76	295	2,711	24	95	373
Services	8,408	311	1,593	299	294	1,537	106	47	50

NA Not available. Z Less than $500 million.
1 In 1980, represents individually owned businesses, including farms; thereafter, represents only nonfarm proprietors, i.e., business owners.
2 Excludes investment income except for partnerships and corporations in finance, insurance, and real estate. Starting 1985, investment income no longer included for S corporations.
3 Net income (less loss) is defined differently by form of organization, basically as follows: (a) Proprietorships: Total taxable receipts less total business deductions, including cost of sales and operations, depletion, and certain capital expensing, excluding charitable contributions and owners' salaries; (b) Partnerships: Total taxable receipts (including investment income except capital gains) less deductions, including cost of sales and operations and certain payments to partners, excluding charitable contributions, oil and gas depletion, and certain capital expensing; (c) Corporations: Totaltaxable receipts (including investment income, capital gains, and income from foreign subsidiaries deemed received for tax purposes, except for S corporations beginning 1985) less business deductions, including cost of sales and operations, depletion, certain capital expensing, and officers' compensation excluding S corporation charitable contributions and investment expenses starting 1985; net income is before income tax.
4 Includes businesses not allocable to individual industries.
5 Represents agricultural services only.
6 Includes trade business not identified as wholesale or retail

Source: U.S. Internal Revenue Service, Statistics of Income, various publications.

http://www.irs.ustreas.gov/prod/tax_stats/index.html

http://www.allcountries.org/uscensus/855_number_of_tax_returns_receipts_and.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.