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546. Tax Returns Filed--Examination Coverage
In thousands ($103,251 represents $103,251,000, except as indicated. Return classification asSchedule C or C-EZ (nonfarm sole proprietorships) or Schedule F(farm proprietorships)
for audit examination purposes was based onthe largest source of income on the return and certain othercharacteristics. Therefore, some returns with business activityare reflected in
the nonbusiness individual income tax returnstatistics in the table below (and vise versa), so that the statistics for the number of returns with Schedule C is notcomparable to the
number of nonfarm sole proprietorship returns inTable 864. Series completely revised starting with Fiscal Year1988; data not comparable to earlier years]
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Returns Examined
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Average Tax
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and Penalty Per Return
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By
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(Dollars)
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Year and Item
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Returns
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Percent
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Revenue
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Tax
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Service
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Revenue
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Tax
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Service
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filed 1
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Total
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coverage
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agent
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auditor
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centers 2
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agent 3
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auditor
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centers
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Individual Returns
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1988
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103,251
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1,621
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1.57
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353
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532
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736
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997,696
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2,188
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1,950
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1989
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107,029
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1,385
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1.29
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243
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543
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599
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246,371
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1,827
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1,649
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1990
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109,868
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1,145
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1.04
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202
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517
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426
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309,566
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1,962
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2,432
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1991
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112,305
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1,313
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1.17
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200
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500
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613
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664,440
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2,398
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2,738
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1992
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113,829
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1,206
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1.06
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210
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537
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459
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1,365,896
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2,280
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2,539
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1993
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114,719
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1,059
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0.92
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251
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506
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303
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103,250
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2,625
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2,974
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1994
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113,754
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1,226
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1.08
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364
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456
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406
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246,785
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3,113
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1,963
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1995
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114,683
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1,919
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1.67
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339
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459
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1,122
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204,616
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3,497
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1,404
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1996
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116,060
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1,942
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1.67
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252
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509
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1,180
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818,753
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3,051
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1,714
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1997
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118,363
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1,519
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1.28
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210
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506
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804
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802,549
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3,460
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2,963
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1998 4
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Individual, Total
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120,342
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1,193
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0.99
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168
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383
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625
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177,830
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3,372
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2,760
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1040A, TPI under $25,000 5
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45,343
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515
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1.14
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16
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104
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388
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29,096
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3,054
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3,026
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Non 1040, TPI under $25,000 5
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12,923
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104
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0.81
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11
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38
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53
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32,439
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2,184
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2,457
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TPI $25,000 under $50,000 5
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28,293
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165
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0.58
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16
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78
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68
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28,927
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2,105
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1,991
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TPI $50,000 under $100,000 5
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19,444
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121
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0.62
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17
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60
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43
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16,565
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2,499
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1,450
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TPI $100,000 and over 5
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6,045
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100
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1.66
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41
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27
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31
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219,233
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6,272
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4,379
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Sch C--TGR under $25,000 6
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2,530
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60
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2.37
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9
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30
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20
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11,363
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3,140
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1,720
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Sch C--TGR $25,000 under $100,000 6
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3,228
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59
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1.82
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16
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31
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12
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37,421
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5,535
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1,948
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Sch C--TGR $100,000 and over 6
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1,836
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60
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3.25
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39
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14
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7
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209,606
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10,391
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3,633
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Sch F--TGR under $100,000 6
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425
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4
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0.93
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1
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2
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1
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7,141
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2,015
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865
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Sch F--TGR $100,000 and over 6
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276
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5
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1.63
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4
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1
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2
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165,237
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3,214
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2,144
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Corporation (except S Corporation)
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2,586
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54
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2.09
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53
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(NA)
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2
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4,367,167
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(NA)
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20,834
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Fiduciary
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3,315
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7
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0.21
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2
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(NA)
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4
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37,779
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(NA)
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288
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Estate
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102
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10
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10.22
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10
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(NA)
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0.4
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141,769
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(NA)
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8,606
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Gift
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256
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2
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0.79
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2
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(NA)
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0.0001
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182,695
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(NA)
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(NA)
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Employment
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29,070
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34
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0.12
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32
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2
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0.3
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142,058
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3,080
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594
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Excise
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801
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20
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2.48
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18
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1
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(NA)
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144,703
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364
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(NA)
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Windfall Profit
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(NA)
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(NA)
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(NA)
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(NA)
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(NA)
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(NA)
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(NA)
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(NA)
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(NA)
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Misc. Taxable
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0
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0.4
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0
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0.04
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(NA)
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0.0009
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1,213,107
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(NA)
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4,631
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Partnerships
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1,738
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10
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0.58
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9
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(NA)
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2
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(NA)
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(NA)
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(NA)
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S Corporations (nontaxable)
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2,450
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26
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1.04
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25
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(NA)
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0.9
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(NA)
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(NA)
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(NA)
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Miscellaneous Nontaxable 7
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(NA)
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0.2
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(NA)
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0.02
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(NA)
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(NA)
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(NA)
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(NA)
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(NA)
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NA Not available.
1 Returns filed in previous calender year.
2 Includes taxpayer contacts by correspondence.
3 Mostly reflects coordinated examination of large corporationsand related returns.
4 Includes activities to protect release of funds in Treasury inresponse to taxpayer efforts to recoup tax previously assessedand 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 EstateInvestment Morgage Conduits, and other.
Source: U.S. Internal Revenue Service,IRS Data Book 1998Publication 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 © 2019 Photius Coutsoukis and Information Technology Associates, all rights reserved.
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