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Projections of Federal Tax Return Filings: Calendar Years 2008-2015.

Projections of tax return filings prepared by Internal Revenue Service (IRS) research staff show that a grand total of 240 million tax returns are expected to be filed with IRS during Calendar Year (CY) 2009. This number represents a decrease of 4.3 percent from estimated CY 2008 filings of 250.8 million returns. The primary cause of the large decrease in total returns from 2008 to 2009 is the Economic Stimulus Act of 2008. In February 2008, the stimulus program was signed into law. As a result, the volume of Form 1040, 1040A and 1040EZ returns are estimated to have increased by approximately 14.4 million returns above baseline projections in CY 2008. Adjusting for spillover effects of the Economic Stimulus Package, the projected total volume decreases back to its historical trend at the national level.

This decrease in return counts also reflects the expected recessionary period in the U.S. economy and its implications on tax returns. Historically, recessionary periods have shown increases in unemployment which result in decreases in taxable income. Hence, overall individual tax return filings may decrease as projections indicate.

After CY 2009, grand total return filings are projected to grow at a more common average annual rate of 1.1 percent and are expected to reach 256.9 million returns by 2015. The average rate of growth is derived mainly by projected trends for major return categories that comprise grand total filings, including individual income tax returns and business tax returns such as employment tax returns, corporation tax returns, partnership returns, and estate tax returns.

In addition, projections for total electronic returns continue to show a steady increase over the forecast. This growth of electronic filing furthers IRS's strategic goal to improve taxpayer service. For example, according to the most recent forecast, total individual electronic returns are projected to be 58 percent of all individual income tax returns filed in 2008 and to constitute 78 percent of all returns in 2015.

Trend in Grand Total Returns

Table 1 shows the most current forecasts for major form types for Calendar Years 2008 to 2015. In preparing these forecasts, partial-year data through late summer 2008 were used to derive estimates for the year. Various elements that may affect the IRS workload are carefully considered during estimation. These include economic and demographic trends, recent filing patterns, legislation, and administrative changes. The total number of returns consists of two filing mediums--paper and electronic. The "grand total" category includes individual, fiduciary, corporation, employment, partnership, exempt organization, government entity, political organization, estate, gift, excise, estimated tax vouchers, and other forms as described in Table 1. (1,2)

"Total primary returns" include the three major tax return categories that represent the bulk of the forms processed by the IRS operations. Individual income tax returns comprise 58.3 percent of the grand total. Employment tax returns comprise 12.9 percent, and individual estimated tax payment vouchers make up 13 percent. In 2007, these three categories constituted approximately 84 percent of total return filings.

Figure A presents a list of growth rates for selected form types from 2008 to 2009 and the average annual change over the period 2009 to 2015. In CY 2009, approximately 240 million returns are projected to be filed. This is a 4.3-percent decrease over estimated 2008 filings of 250.8 million. The decrease in grand total reflects a decrease in paper filings of 11.5 percent for a total of 132.8 million returns from 150 million returns in 2008.

Figure A also shows average annual growth rate over the period 2009-2015. The average annual growth rate is expected to be 1.1 percent, reaching 256.9 million in 2015. This growth rate in grand total reflects a general shift among taxpayers from paper filing to electronic filing. According to current trends, decreasing paper filing patterns will continue, with an average annual rate of 1.5 percent for a total of 121.1 million by 2015. Meanwhile, electronic filings or "e-file" will increase at an average rate of 4.0 percent to reach 135.9 million within the same timeframe.

Telephone Excise Tax Refund, Economic Stimulus Package, and Their Impact on the Grand Total

Telephone Excise Tax Refund

The Treasury Department stopped collecting Federal excise tax for long-distance telephone service on August 1, 2006. In 2007, the IRS implemented a program for taxpayers to receive refunds for the portion of their excise taxes collected on long-distance service billed between February 28, 2003, and August 1, 2006. This program is known as the Telephone Excise Tax Refund (TETR). Eligible individuals without tax filing requirements were directed to use Form 1040EZ-T, Request for Refund of Federal Telephone Excise Tax. However, some of the "TETR only" (filing only to receive the TETR) population requested their TETR claims using traditional Forms 1040, 1040A, or 1040EZ instead of the simpler Form 1040EZ-T specifically designed for those without tax filing requirements. Therefore, the reported volumes include some marginal effects of TETR claims on estimated CY 2008 returns. This is shown by the greater than expected increase in the Form 1040 series in CY 2007. Taxpayers who subsequently wish to claim TETR may file an amended tax return for 2006 by filing Form 1040X, Amended U.S. Individual Income Tax Return. Those who did not have a filing requirement in 2006 can still use Form 1040EZ-T to request the refund. Qualified taxpayers among exempt organizations may also file Form 990T to request the refund.

Economic Stimulus Package

In an effort to stimulate the economy, the Economic Stimulus Act of 2008 was signed into law in February 2008. It provides tax rebates to qualifying low- and middle-income taxpayers. An estimated 130 million households are expected to have received rebates during Processing Year 2008. Eligible taxpayers would trigger them by filing a Tax Year (TY) 2007 individual income tax return. Eligibility requirements mainly consist of having a valid Social Security number and either an income tax liability or qualifying income of at least $3,000. Qualifying income includes earned income and certain benefits from Social Security, Veterans Affairs and/or Railroad Retirement. Eligible individuals who claimed rebates by filing a Federal income tax return for TY 2007 (Forms 1040, 1040A, and 1040EZ, including electronically filed returns) are estimated to have increased by around 14.4 million to generate about 152.7 million returns in 2008. CY 2009 projections of approximately 140.2 million presented in the tables contain adjustments for residual spillover effects of the stimulus program, since those individuals not eligible or who did not participate still have an opportunity to claim the tax credit in 2009. Other adjustments include some longer-term spillover effects on EITC participants and corresponding requisite filing among otherwise nonfiling taxpayers.

Changes in Forms 990, 990-N, 5500SF and Their Impact on the Grand Total

Form 990 and New Form 990-N

The IRS has revised the requirement to file the Form 990 series starting from TY 2008 over a 3-year period. Filers will be allowed to file Form 990-EZ in lieu of Form 990. For Tax Year 2008 (returns filed in 2009), organizations with gross receipts less than $1.0 million and total assets less than $2.5 million may file Form 990-EZ. For Tax Year 2009 (returns filed in 2010), organizations with gross receipts less than $500,000 and total assets less than $1.25 million may file Form 990-EZ. The Form 990-EZ filing thresholds will be adjusted permanently to gross receipts less than $200,000 and total assets less than $500,000, beginning with Tax Year 2010.

Figure A shows an estimated total of 423,000 Forms 990, Return of Organization Exempt From Income Tax, to be filed in 2008. In 2009, this total will decline to 325,000 returns, a reduction of approximately 98,000. However, from 2008 to 2009, Forms 990-EZ, Short Form Return of Organization Exempt From Income Tax, are estimated to be 157,000 to 269,000 returns. In summary, the projected level reflects a 2.5-percent increase.

Beginning in CY 2008, the Pension Protection Act of 2006 requires small organizations with gross receipts of less than $25,000 to file new Form 990-N, also known as the "e-Postcard" on an annual basis. If organizations fail to file Form 990-N for 3 consecutive years, their tax-exempt status will be revoked. Form 990-N can only be filed electronically.

As Table 1 shows, approximately 217,000 returns are expected to be filed in 2008. As a result, the participation rate of "total electronic exempt organizations returns" to "total exempt organizations" dramatically increases from 4.1 percent in 2007 to 24.5 percent in 2008. This increase in e-file volume contributed to the increase in "electronic grand total" over the same period.

New Form 5500-SF

The Form 5500 series includes multiagency information returns filed to satisfy reporting requirements to the Internal Revenue Service, the Department of Labor (DOL), and the Pension Benefit Guaranty Corporation. The Form 5500 series has been processed by DOL since CY 2000. However, DOL is creating a system to support the electronic filing mandate for Form 5500 returns satisfying reporting requirements under Title I of ERISA. Since some necessary IRS data fall outside the scope of Title I, IRS will regain responsibility for processing portions of Form 5500 data in the future.

As part of revisions to the Form 5500 series, Form 5500-SF, Short Form Annual Return/Report of Employee Benefit Plan, was introduced to certain small pension and welfare benefit plans. Form 5500SF is generally available to plans that: 1) have fewer than 100 participants; 2) are eligible for the small plan audit waiver; 3) hold no employer securities; 4) have 100 percent of assets in investments that have a readily determinable fair market value; and 5) are not multiemployer plans. Most Form 5500-SF filers will not be required to file any schedules. Form 5500-SF must be filed electronically from Plan Year 2009.

Trend in Individual Tax Returns

"Individual, Total" returns include paper and electronic portions of the major individual tax returns. These are Forms 1040 and 1040-A, U.S. Individual Income Tax Return, 1040EZ, Income Tax Return for Single and Joint Filers with No Dependents, Form 1040NR, U.S. Non-Resident Alien Income Tax Return, Form 1040-PR, Planilla para la Declaracion de la Contribucion Federal Sobre El Trabajo Por Cuenta Propia--Puerto Rico, and Form 1040-SS, U.S. Self-Employment Tax Return. This category excludes Form 1040X, Amended U.S. Individual Income Tax Return, which is included under the "supplemental documents" heading.

This category constitutes the largest volume of tax return filings. The number of individual tax returns filed is projected to reach 153.5 million in 2008. As mentioned earlier, this estimate delineates an unusually large increase of 10.9 percent over CY 2007 filings of 139.2 million mainly due to the Economic Stimulus Act of 2008. Since projections for 2009 only include residual spillover effects of the stimulus program, the projection for 2009 will decline to a total of 141.2 million.

After 2009, this series is expected to grow at an average annual rate of 0.6 percent until 2015. This projected growth is tied mainly to the expected increase in U.S. employment over the same period. At this rate, the projected number of total individual returns filed will be 146.7 million by 2015.

Trend in Individual Estimated Tax Returns

Form 1040-ES, U.S. Estimated Tax for Individuals, is used by individual taxpayers who need to make advance tax payments. Such filers are typically those who expect their tax withholding to be less than 90 percent of their federal tax liability for the year due to additional income, such as earnings from self-employment, interest, dividends, rents, and alimony. Individual taxpayers who make estimated tax payments often file more than one voucher (Form 1040-ES) during the course of the year, usually one per quarter.

Form 1040-ES represents the third largest share of the 2008 grand total. Although the initial Form 1040-ES filing experience from 2007 to 2008 indicates a decrease in return volume, the number of Form 1040-ES filings is projected to grow beyond 2008, based on the underlying long-term trend. In 2009, approximately 29.4 million individual estimated tax vouchers are expected to be filed, an increase of 0.4 percent over the 29.3 million vouchers expected in 2008. A total of 31.7 million returns are projected to be filed by 2015, indicating an average annual growth rate of 1.3 percent from 2008 to 2015.

Trend in Business and Other Tax Returns

Employment Tax Returns

Paper and electronic versions of several business-related tax forms fall under the heading of "Employment, Total" returns. These forms include: Form 940 series, Employer's Annual Federal Unemployment (FUTA) Tax Return; Form 941 series, Employer's Quarterly Federal Tax Return; Form 943 series, Employer's Annual Federal Tax Return for Agricultural Employees; Form 944, Employer's Annual Federal Tax Return which will be an annualized version of Form 941; Form 945, Annual Return of Withheld Federal Income Tax; and Form CT-1, Employer's Annual Railroad Tax Return.

In 2007 and 2008, the employment tax returns constitute the second largest share of the grand total. The interplay between the introduction of the annual Form 944, and the scaling back of the quarterly Form 941 combined with the decreasing trend of Form 943 and Form 945 results in a projected 0.5-percent drop in total employment return filings from 2007 to 2008. Beyond this point, the projected annual rate of growth over the entire forecast is a more typical 0.5 percent. Projected filings of Forms 940 and 941 comprise the bulk of employment tax returns. Their projected growth over the 2008-2015 period is tied mainly to expected trends in U.S. employment and real gross domestic product.

Corporation Tax Returns

Corporation income tax returns include a number of form types. The vast majority of these returns use Form 1120, U.S. Corporation Income Tax Return; Form 1120A, U.S. Corporation Short-

Form Income Tax Return; or Form 1120S, U.S. Income Tax Return for an S Corporation (returns filed by qualifying corporations electing to be taxed through shareholders). The remainder of corporation income tax returns is filed by such entities as homeowners' associations (Form 1120H), foreign corporations (Form 1120F), and real estate investment trusts (Form 1120REIT), among others. Amended returns (Form 1120X) are not included under corporation income tax returns, but are instead listed under "supplemental documents." In CY 2008, the projected number of corporation returns filed is 6.8 million. This is nearly a 3.0-percent increase over CY 2007. It is expected that these returns will continue to increase, to 8.2 million by CY 2015, as shown in Table 1.

Partnership Returns

Form 1065, U.S. Partnership Return of Income, is filed by a partnership to report income, deductions, tax credits, or losses. The projected number of these returns expected in CY 2008 is 3.4 million. This number, an increase of 6.6 percent over CY 2007, is projected to keep increasing at an average rate of 4.5 percent per year. The number of partnership returns filed is expected to increase to 4.7 million by CY 2015. Form 1065B, U.S. Large Partnership Return of Income, is also included in partnership returns. This form was introduced in CY 1999, and a relatively small number of Form 1065B returns have been filed.

Estate Tax Returns

The estate tax and generation-skipping transfer (GST) taxes are scheduled to be repealed on January 1, 2010, under Title V of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). However, the estate tax repeal and all other provisions of EGTRRA are scheduled to sunset on December 31, 2010. If the sunset provision is not repealed in 2011, estate tax law would return to the law in place prior to the enactment of EGTRRA on June 7, 2001. Accordingly, the estate tax exclusion amount would have risen to $1 million under the prior law. Estimates developed in these projections reflect the provisions of EGTRRA.

Trends in Electronic Filing (E-file)

Individual Returns

As Table 1 indicates, 79.9 million individual income tax returns were filed electronically in 2007, and 88.5 million electronic returns are expected in 2008, representing a 10.8-percent increase. The projection for 2009 is 93.3 million returns, which represents another robust increase of 5.5 percent. E-file volume is expected to grow at an average rate of 3.5 percent per year, reaching a total of 114.5 million by 2015.

The projected e-file pattern for individual returns in 2008-2011 is stronger growth in the initial forecast years followed by somewhat slower growth in the later years. This growth pattern is typical for technology adoption and diffusion. Furthermore, projected growth in e-file is much steeper than overall growth in total individual return filings. Hence, under current trends, roughly 78 percent of individual income tax returns are projected to be filed electronically by 2015.

As reported in Table 1, "Total Individual Electronic Returns" are made up of two e-file categories: i) online filing and ii) practitioner e-file. Online filing enables taxpayers to use a computer, tax preparation software, and the Internet to file their returns. Online filing includes the "Free File" option, which is accessible from the IRS Web site and involves a public-private partnership between IRS and the Free File Alliance, a consortium of tax preparation software companies. In the case of practitioner electronic filing, taxpayers use a paid preparer to prepare and file their returns electronically.

Within the e-file categories, about 22.5 million people used online filing in 2007. That number has grown to 26.5 million in 2008, a 17.7-percent increase. Meanwhile, practitioners are expected to file 61.9 million returns electronically in 2008, up 8 percent over the 57.3 million returns filed in 2007.

Various initiatives further encourage the growth of individual electronic filing. One is the IRS "e-services" program. The e-services program is open to professional tax preparers who e-filed five or more accepted individual or business returns during a filing season. The program provides a suite of Web-based products that allow tax professionals to conduct business with the IRS electronically. These products include disclosure authorization, electronic account resolution, and transcript delivery system. Authorized agents who submit (any of six) information returns subject to backup withholding can also make use of TIN (Taxpayer Identification Number) matching with e-services.

Business Returns

IRS also continues to enhance its business e-file programs under the aegis of the Modernized e-File (MeF) platform. Most of the common business tax forms are now available for e-file either through MeF or other electronic filing systems. This includes fiduciary (Form 1041), partnership (Form 1065), corporation (Forms 1120, 1120S), employment (Forms 940, 941, and 944), and tax-exempt (Forms 990, 990EZ, 990-PF, and 990-N) returns.

Treasury regulations issued in 2005 mandate electronic filing of Federal returns for some large corporations and tax-exempt organizations whose assets exceed certain dollar thresholds. However, e-file mandates only apply to those corporations and tax-exempt entities that file at least 250 other returns with IRS during a calendar year, such as employment returns, excise tax returns, and information reporting documents like Forms W-2, 1099-DIV, and Schedules K-1. E-file mandates required corporations with gross assets of at least $50 million to e-file their Forms 1120 or 1120S beginning in Calendar Year 2006. This requirement was expanded to corporations with at least $10 million in gross assets, effective 2007.

Figure A shows that 350,500 Form 1120 and 967,500 Form 1120S returns are estimated to have been e-filed in 2008. Assuming growth patterns typical of innovative technology-based products, the forecast for 2009 is 495,600 for the former and 1.4 million for the latter. These represent increases of 41.4 percent for Form 1120 and 43.8 percent for Form 1120S. In subsequent years, e-filed Forms 1120/1120S are both expected to grow rapidly. About 867,900 Form 1120 returns and nearly 2.8 million Form 1120S returns are projected to be filed electronically by 2015.

Tax-exempt organizations with $10 million or more in total assets were also required to file their Forms 990 electronically in 2007. Also impacted were private foundations and charitable trusts which were required to file their Forms 990-PF, Return of Private Foundation, electronically, starting in 2007, regardless of asset size. However, the additional criterion limiting its scope to only organizations filing at least 250 other tax returns results in a relatively small number of affected tax-exempt filers. Around 10,000 tax-exempt organizations were estimated to be covered by the e-file mandate in Filing Year 2007. The new Form 990-N will also be effective, starting from 2008. This will increase the modest e-filing percentage for exempt organizations by a noticeable amount.

Figure A shows that around 36,000 Forms 990, 990EZ, and 990-PF were filed electronically in 2007. With the help of the mandates and Form 990-N, tax-exempt e-file returns are expected to reach 276,900 for 2008. In the long term, 640,300 exempt organization returns are expected electronically by 2015.

In 2008, over 6.2 million employment returns were filed electronically. According to current projections, the number of e-filed returns is expected to grow steadily. Based on that trend, the total number of e-filed employment returns (i.e., Forms 940, 941, and 944) is expected to be 7.7 million by 2015, growing at an average annual rate of 3.3 percent over this period.

Data Sources

The reported actual volumes of returns filed in Calendar Year 2007 by form type and filing medium are based primarily on filings recorded on IRS master files. With few exceptions, these volumes are the same as those reported in the Internal Revenue Service Data Book (Publication 55B). However, master file counts were not available in a few instances. In these cases, tallies of actual filings were provided by program staff in IRS operating divisions, typically from data capture systems located in IRS processing campuses. For Calendar Year 2008, master file data through August were generally available. Partial-year data were extrapolated in order to generate estimates for Calendar Year 2008.

Projection Methodology

Each major form type is forecast separately using either a time series or linear regression model. Time series models use historical data for a form type to make predictions based on patterns exhibited by the data. Some of the most common time series models used were trended exponential smoothing and lower order Box-Jenkins ARIMA models. These models were applied for such return series as corporation (Forms 1120, 1120A, and 1120S), partnership (Form 1065), and excise (Forms 720, 730, and 2290) tax returns.

In other instances, models based on linear regression analysis were used with such independent ("predictor") variables as gross domestic product and employment. For these models, forecasts of independent variables were provided by Global Insight, Inc. For example, linear regression models incorporating economic and demographic variables were used to project the individual income tax return series and employment Forms 940 and 941.

Legislative and administrative changes approved for future implementation and not captured in the statistical models are also factored into tax return forecasts as "off-model adjustments." This was the case in developing projections for the new exempt organization Form 990-N. Analysis of the impact of similar events in the past, as well as input from subject-matter experts, is used to develop these "off-model adjustments." However, such adjustments are made only for enacted tax law changes and confirmed (or reasonably certain) administrative plans and exclude initiatives that are simply under consideration. This is particularly true of e-filed returns. As a result, e-file forecasts presented in this article are not IRS goals and should not be interpreted as precluding an alternative e-file future.

(1) Most of the values in Table 1 are reported in Calendar Year Return Projections for the United States and IRS Campuses: 2007-2015, IRS Document 6186, October 2008, National Headquarters Office of Research, Analysis, and Statistics, Internal Revenue Service, U.S. Department of the Treasury.

(2) Throughout the year, the Forecasting and Service Analysis (FSA) under IRS National Headquarters Office of Research publishes forecasts of a large number of tax return filings and other IRS workload categories. These projections provide a foundation for IRS workload estimates/resource requirements contained in budget submissions and also help with other major IRS planning and analysis efforts.

Jeff Matsuo is an Operations Research Analyst with Projections and Forecasting, Office of Research. This article was prepared under the direction of John Guyton, Chief.
Figure A
Projected Increase (Decrease) in Selected Tax Return Filings:
Calendar Years 2008-2015

Type of return Estimated
 2008

 (1)

Grand total 250,786,600
Paper grand total 150,004,200
Electronic grand total 100,782,400
Individual, total 153,544,200
Forms 1040, 1040A, and 1040EZ 152,661,500
Total individual paper returns 64,209,500
Form 1040 38,899,700
Form 1040A 16,157,300
Form 1040EZ 9,152,500
Total individual electronic returns 88,452,000
Online filing 26,511,000
Practitioner electronic filing 61,941,000
Form 1040NR/NR-EZ/C 655,500
Forms 1040PR and 1040SS 227,200
Individual estimated tax, Form 1040-ES, total 29,275,600
Form 1040-ES, paper 29,174,200
Form 1040-ES, electronic (credit card) 101,400
Partnership, Forms 106511065B, total 3,356,000
Paper partnership returns 2,681,100
Electronic partnership returns 674,900
Corporation, total 6,820,400
Paper corporation returns, total 5,502,500
Electronic corporation returns, total 1,317,900
Form 1120and1120-A total 2,193,600
Form 1120/1120-A electronic 350,500
Form 1120F total 28,600
Form 1120FSC, total 600
Form 1120H, total 216,200
Form 1120RIC, total 11,600
Form 11205, total 4,353,700
Form 1120S. electronic 967,500
Forms 1120LIND/PCIREIT/SF, total 12,500
Form 1120C, total 3,500
Employment, total 30,578,400
Paper employment returns 24,396,300
Electronic employment returns_ 6,182,000
Forms 940- 940EZ, and 940PR, total 6,154,100
Forms 940. 940EZ, and 940PR, paper_ 4,972,000
Form 940, e-filelonline/XML 1,182,100
Forms 941, 941 PR/SS/E, total 23,623,900
Forms 941. 941 PR/SS/E, paper 18,636,400
Form 941, e-filelonline/XML 4,987,600
Forms 943. 943PR and 943SS 243,500
Form 944, total 425,300
Form 944 paper 412,900
Form 944 e-file 12,400
Form 945 129,700
Form CT-1 1,900
Exempt organization, total 1,132,700
Paper exempt organization, total 855,800
Electronic exempt organization. total 276,900
Form 990, total_ 423,000
Form 990, electronic 44,800
Form 990EZ, total 156,800
Form 990EZ, electronic 10,300
Form 990-N 217,000
Form 99OPF 90,700
Form 990PF, electronic 4,700
Form 990T 117,000
Form 4720 2,200
Form 5227 126,000
Supplemental documents, total 20,301,400
Form 1040X, total 4,517,200
Form 4868, total 9,482,700
Form 4868, paper 7,700,500
Form 4868, electronic 1,782,200
Credit card 66,400
E-file 1,715,800
Form 1120X 3,100
Form 5558 402,000
Form 7004, total 5,367,800
Form 7004, electronic 1,176,000
Form 8868, total 528,500
Form 8868, electronic 56,400

Type of return Projected
 2009

 (2)

Grand total 239,998,500
Paper grand total 132,797,000
Electronic grand total 107,201,500
Individual, total 141,166,300
Forms 1040, 1040A, and 1040EZ 140,240,900
Total individual paper returns 46,946,300
Form 1040 36,312,500
Form 1040A 4,899,800
Form 1040EZ 5,734,000
Total individual electronic returns 93,294,600
Online filing 29,583,800
Practitioner electronic filing 63,710,800
Form 1040NR/NR-EZ/C 684,700
Forms 1040PR and 1040SS 240,700
Individual estimated tax, Form 1040-ES, total 29,401,000
Form 1040-ES, paper 29,286,900
Form 1040-ES, electronic (credit card) 114,100
Partnership, Forms 106511065B, total 3,561,900
Paper partnership returns 2,675,300
Electronic partnership returns 886,600
Corporation, total 7,022,000
Paper corporation returns, total 5,135,300
Electronic corporation returns, total 1,886,700
Form 1120and1120-A total 2,184,900
Form 1120/1120-A electronic 495,600
Form 1120F total 29,300
Form 1120FSC, total 0
Form 1120H, total 227,700
Form 1120RIC, total 11,800
Form 11205, total 4,551,700
Form 1120S. electronic 1,391,100
Forms 1120LIND/PCIREIT/SF, total 13,100
Form 1120C, total 3,500
Employment, total 30,641,900
Paper employment returns 24,274,900
Electronic employment returns_ 6,367,000
Forms 940- 940EZ, and 940PR, total 6,183,800
Forms 940. 940EZ, and 940PR, paper_ 4,939,000
Form 940, e-filelonline/XML 1,244,800
Forms 941, 941 PR/SS/E, total 23,549,200
Forms 941. 941 PR/SS/E, paper 18,442,800
Form 941, e-filelonline/XML 5,106,500
Forms 943. 943PR and 943SS 237,400
Form 944, total 543,900
Form 944 paper 528,200
Form 944 e-file 15,700
Form 945 125,600
Form CT-1 1,900
Exempt organization, total 1,143,700
Paper exempt organization, total 841,100
Electronic exempt organization. total 302,600
Form 990, total_ 325,000
Form 990, electronic 47,300
Form 990EZ, total 269,200
Form 990EZ, electronic 25,200
Form 990-N 222,600
Form 99OPF 91,700
Form 990PF, electronic 7,500
Form 990T 106,800
Form 4720 2,300
Form 5227 126,100
Supplemental documents, total 21,205,300
Form 1040X, total 4,728,300
Form 4868, total 9,921,000
Form 4868, paper 8,011,200
Form 4868, electronic 1,909,800
Credit card 69,200
E-file 1,840,600
Form 1120X 3,100
Form 5558 402,000
Form 7004, total 5,610,600
Form 7004, electronic 1,563,400
Form 8868, total 540,200
Form 8868, electronic 84,300

Type of return Percentage
 increase
 over
 2008

 (3)

Grand total -4.3
Paper grand total -11.5
Electronic grand total 6.4
Individual, total -8.1
Forms 1040, 1040A, and 1040EZ -8.1
Total individual paper returns -26.9
Form 1040 -6.7
Form 1040A -69.7
Form 1040EZ -37.4
Total individual electronic returns 5.5
Online filing 11.6
Practitioner electronic filing 2.9
Form 1040NR/NR-EZ/C 4.5
Forms 1040PR and 1040SS 5.9
Individual estimated tax, Form 1040-ES, total 0.4
Form 1040-ES, paper 0.4
Form 1040-ES, electronic (credit card) 12.5
Partnership, Forms 106511065B, total 6.1
Paper partnership returns -0.2
Electronic partnership returns 31.4
Corporation, total 3.0
Paper corporation returns, total -6.7
Electronic corporation returns, total 43.2
Form 1120and1120-A total -4.0
Form 1120/1120-A electronic 41.4
Form 1120F total 2.4
Form 1120FSC, total -100.0
Form 1120H, total 5.3
Form 1120RIC, total 1.7
Form 11205, total 5
Form 1120S. electronic 43.8
Forms 1120LIND/PCIREIT/SF, total 4.8
Form 1120C, total 0
Employment, total 0.2
Paper employment returns -0.5
Electronic employment returns_ 3.0
Forms 940- 940EZ, and 940PR, total 0.5
Forms 940. 940EZ, and 940PR, paper_ -0.7
Form 940, e-filelonline/XML 5.3
Forms 941, 941 PR/SS/E, total -3.0
Forms 941. 941 PR/SS/E, paper -1.0
Form 941, e-filelonline/XML 2.4
Forms 943. 943PR and 943SS -2.5
Form 944, total 27.9
Form 944 paper 27.9
Form 944 e-file 26.6
Form 945 -3.2
Form CT-1 0
Exempt organization, total 1.0
Paper exempt organization, total -1.7
Electronic exempt organization. total 9.3
Form 990, total_ -232
Form 990, electronic 5.6
Form 990EZ, total 717
Form 990EZ, electronic 144.7
Form 990-N 2.6
Form 99OPF 1
Form 990PF, electronic 59.6
Form 990T -8.7
Form 4720 4.5
Form 5227 0.1
Supplemental documents, total 4.5
Form 1040X, total 5
Form 4868, total 4.6
Form 4868, paper 4.0
Form 4868, electronic 7.2
Credit card 4.2
E-file 7.3
Form 1120X 0
Form 5558 0
Form 7004, total 4.5
Form 7004, electronic 32.9
Form 8868, total 2
Form 8868, electronic 49.5

Type of return Projected
 2015

 (4)

Grand total 256,914,600
Paper grand total 121,050,200
Electronic grand total 135,864,400
Individual, total 146,740,600
Forms 1040, 1040A, and 1040EZ 145,599,200
Total individual paper returns 31,112
Form 1040 21,672,100
Form 1040A 5,118,400
Form 1040EZ 4,321,900
Total individual electronic returns 114,486,800
Online filing 36,554,000
Practitioner electronic filing 77,932,800
Form 1040NR/NR-EZ/C 819,700
Forms 1040PR and 1040SS 321,700
Individual estimated tax, Form 1040-ES, total 31,742,700
Form 1040-ES, paper 31,543,400
Form 1040-ES, electronic (credit card) 199,300
Partnership, Forms 106511065B, total 4,650,500
Paper partnership returns 3,040,300
Electronic partnership returns 1,610,300
Corporation, total 8,199,600
Paper corporation returns, total 4,512,600
Electronic corporation returns, total 3,687,000
Form 1120and1120-A total 2,141,200
Form 1120/1120-A electronic 867,900
Form 1120F total 33,600
Form 1120FSC, total 0
Form 1120H, total 297.000
Form 1120RIC, total 12,900
Form 11205, total 5,695,200
Form 1120S. electronic 2,819,100
Forms 1120LIND/PCIREIT/SF, total 16,300
Form 1120C, total 3,200
Employment, total 31,604,400
Paper employment returns 23,886,400
Electronic employment returns_ 7,718,100
Forms 940- 940EZ, and 940PR, total 6,558,100
Forms 940. 940EZ, and 940PR, paper_ 4,875,900
Form 940, e-filelonline/XML 1,682,300
Forms 941, 941 PR/SS/E, total 23,955,100
Forms 941. 941 PR/SS/E, paper 17,941,400
Form 941, e-filelonline/XML 6,013,700
Forms 943. 943PR and 943SS 213,400
Form 944, total 765,200
Form 944 paper 743,100
Form 944 e-file 22,100
Form 945 110,700
Form CT-1 1,900
Exempt organization, total 1,359,200
Paper exempt organization, total 718.900
Electronic exempt organization. total 640,300
Form 990, total_ 481,400
Form 990, electronic 184,300
Form 990EZ, total 107,100
Form 990EZ, electronic 29,400
Form 990-N 400,700
Form 99OPF 97,900
Form 990PF, electronic 26,000
Form 990T 143,100
Form 4720 2,700
Form 5227 126,300
Supplemental documents, total 26,202,700
Form 1040X, total 5,412,700
Form 4868, total 12,433,900
Form 4868, paper 9,067,800
Form 4868, electronic 3,366,100
Credit card 81,300
E-file 3,284,800
Form 1120X 3,000
Form 5558 402.000
Form 7004, total 7,389,200
Form 7004, electronic 2,811
Form 8868, total 561,900
Form 8868, electronic 228.400

Type of return Average
 annual
 percentage
 increase
 2009-2015

 (5)

Grand total 1.1
Paper grand total -1.5
Electronic grand total 4.0
Individual, total 0.6
Forms 1040, 1040A, and 1040EZ 0.6
Total individual paper returns -6.6
Form 1040 -8.2
Form 1040A 8.0
Form 1040EZ -4.5
Total individual electronic returns 3.5
Online filing 3.6
Practitioner electronic filing 3.4
Form 1040NR/NR-EZ/C 3.0
Forms 1040PR and 1040SS 5.0
Individual estimated tax, Form 1040-ES, total 1.3
Form 1040-ES, paper 1.2
Form 1040-ES, electronic (credit card) 9.7
Partnership, Forms 106511065B, total 4.5
Paper partnership returns 2.2
Electronic partnership returns 10.6
Corporation, total 2.6
Paper corporation returns, total -2.1
Electronic corporation returns, total 12.1
Form 1120and1120-A total -0.3
Form 1120/1120-A electronic 10.1
Form 1120F total 2.3
Form 1120FSC, total 0
Form 1120H, total 4.5
Form 1120RIC, total 1.5
Form 11205, total 3.8
Form 1120S. electronic 12.8
Forms 1120LIND/PCIREIT/SF, total 3.7
Form 1120C, total -1.5
Employment, total 0.5
Paper employment returns -0.3
Electronic employment returns_ 3.3
Forms 940- 940EZ, and 940PR, total 1.0
Forms 940. 940EZ, and 940PR, paper_ -0.2
Form 940, e-filelonline/XML 5.1
Forms 941, 941 PR/SS/E, total 0.3
Forms 941. 941 PR/SS/E, paper -0.5
Form 941, e-filelonline/XML 2.8
Forms 943. 943PR and 943SS -1.8
Form 944, total 6.0
Form 944 paper 6.0
Form 944 e-file 6.0
Form 945 -2.1
Form CT-1 0
Exempt organization, total 3.0
Paper exempt organization, total -2.5
Electronic exempt organization. total 13.3
Form 990, total_ 7.0
Form 990, electronic 26.1
Form 990EZ, total -9.9
Form 990EZ, electronic 7.5
Form 990-N 10.4
Form 99OPF 1.1
Form 990PF, electronic 23.3
Form 990T 5.0
Form 4720 2.7
Form 5227 0.0
Supplemental documents, total 3.6
Form 1040X, total 2.3
Form 4868, total 3.8
Form 4868, paper 2.1
Form 4868, electronic 9.9
Credit card 2.7
E-file 10.1
Form 1120X -0.5
Form 5558 0
Form 7004, total 4.7
Form 7004, electronic 10.4
Form 8868, total 0.7
Form 8868, electronic 18.4

NOTES: For definitions of most of the form numbers, see the
text discussion and the footnotes to Table 1 at tie and of this
article Detail may not add to total due to rounding

Table 1. Total Number of Returns To Be Filed with the Internal
Revenue Service: Calendar Years 2008-2015

 Actual Estimated
Type of return 2007 2008 [1]

 (1) (2)

Grand total [2] 238,083,255 250,786,600
 Paper grand total 146,932,284 150,004,200
 Electronic grand total 91,150,971 100,782,400
Total primary returns [3] 217,861,464 230,485,200
Individual, total [4] 139,171,420 153,544,200
 Forms 1040, 1040A, and 1040EZ [5] 137,725,325 152,661,500
 Total individual paper returns 57,863,242 64,209,500
 Form 1040 [6] 40,166,007 38,899,700
 Form 1040A 8,337,268 16,157,300
 Form 1040EZ 9,359,967 9,152,500
 Total individual electronic returns 79,862,083 88,452,000
 Online filing 22,533,362 26,511,000
 Practitioner electronic filing 57,328,721 61,941,000
 Form 1040NR/NR-EZ/C/EZ-T 1,321,784 655,500
 Forms 1040PR and 1040SS 124,311 227,200
Individual estimated tax, Form 30,897,249 29,275,600
1040-ES, total
 Form 1040-ES, paper 30,805,582 29,174,200
 Form 1040-ES, electronic 91,667 101,400
 (credit card)
Fiduciary (Form 1041), total 3,729,793 3,124,800
 Paper fiduciary returns 2,341,672 2,382,600
 Electronic fiduciary returns 1,388,121 742,300
Fiduciary estimated tax, Form 1041-ES 805,407 774,500
Partnership, Forms 1065/1065B, total 3,146,994 3,356,000
 Paper partnership returns 2,681,286 2,681,100
 Electronic partnership returns 465,708 674,900
Corporation, total 6,619,777 6,820,400
 Paper corporation returns 5,745,530 5,502,500
 Electronic corporation returns 874,247 1,317,900
 Form 1120 and 1120-A total [7] 2,203,943 2,193,600
 Form 1120/1120-A electronic 239,808 350,500
 Form 1120F, total 27,605 28,600
 Form 1120FSC, total 595 600
 Form 1120H, total 204,958 216,200
 Form 1120RIC, total 11,356 11,600
 Form 1120S, total 4,155,830 4,353,700
 Form 1120S, electronic 634,439 967,500
 Forms 1120L/ND/PC/REIT/SF, 11,944 12,500
 total [8]
 Form 1120C, total [9] 3,546 3,500
Small Corporation Election, Form 2553 516,505 508,700
REMIC, Form 1066 30,045 32,100
Estate, Forms 706 and 706NA, total 47,298 46,300
Gift, Form 709 255,123 253,000
Employment, total [10] 30,717,441 30,578,400
 Paper employment returns 24,742,274 24,396,300
 Electronic employment returns 5,975,167 6,182,000
 Forms 940, 940EZ, and 940PR, total 6,139,763 6,154,100
 Forms 940, 940EZ, and 940PR, paper 5,039,916 4,972,000
 Form 940, e-file/online/XML 1,099,847 1,182,100
 Forms 941, 941PR/SS/E, total 23,869,212 23,623,900
 Forms 941, 941PR/SS/E, paper 19,003,122 18,636,400
 Form 941, e-file/online/XML 4,866,090 4,987,600
 Forms 943, 943PR and 943SS 249,571 243,500
 Form 944, total 322,798 425,300
 Form 944, paper 313,568 412,900
 Form 944, electronic 9,230 12,400
 Form 945 134,236 129,700
 Form CT-1 1,861 1,900
 Form 1042 [11] 31,972 32,700
Exempt organization, total [12] 877,450 1,132,700
 Paper exempt organization, total 841,454 855,800
 Electronic exempt organization, 35,996 276,900
 total
 Form 990, total 413,881 423,000
 Form 990, electronic 27,465 44,800
 Form 990EZ, total 152,203 156,800
 Form 990EZ, electronic 5,376 10,300
 Form 990-N [13] N.A. 217,000
 Form 990PF, total 89,661 90,700
 Form 990PF, electronic 3,155 4,700
 Form 990T 93,559 117,000
 Form 4720 2,179 2,200
 Form 5227 125,967 126,000
Government entities, total 46,886 47,200
 Form 8038 4,888 5,000
 Form 8038G 29,757 29,700
 Form 8038GC 10,693 11,000
 Form 8038T 1,315 1,300
 Form 8328 233 200
Political organizations, total 9,289 11,900
 Form 1120POL, total 5,971 6,200
 Form 8871 [14] 1,366 2,200
 Form 8872 1,952 3,600
 Form 8872, electronic 1,323 2,500
Excise, total 895,388 878,600
 Form 11-C 8,947 8,700
 Form 720 102,435 100,500
 Form 720, electronic 0 100
 Form 730 40,876 39,500
 Form 2290 743,130 729,900
 Form 2290, electronic 1,500 15,500
Form 5330 23,800 23,800
Form 8752 [15] 39,627 44,400
Supplemental documents, total [16] 20,221,791 20,301,400
 Form 1040X, total 4,056,377 4,517,200
 Form 4868, total 9,978,958 9,482,700
 Form 4868, paper 8,453,953 7,700,500
 Form 4868, electronic 1,525,005 1,782,200
 Credit card 63,374 66,400
 E-file 1,461,631 1,715,800
 Form 1120X 3,160 3,100
 Form 5558 402,043 402,000
 Form 7004, total 5,265,021 5,367,800
 Form 7004, electronic 837,427 1,176,000
 Form 8868, total 516,232 528,500
 Form 8868, electronic 30,667 56,400

 Projected

Type of return 2009 2010

 (3) (4)

Grand total [2] 239,998,500 242,638,800
 Paper grand total 132,797,000 128,830,900
 Electronic grand total 107,201,500 113,807,900
Total primary returns [3] 218,793,200 220,577,200
Individual, total [4] 141,166,300 141,864,700
 Forms 1040, 1040A, and 1040EZ [5] 140,240,900 140,903,300
 Total individual paper returns 46,946,300 42,592,900
 Form 1040 [6] 36,312,500 32,674,500
 Form 1040A 4,899,800 4,791,200
 Form 1040EZ 5,734,000 5,127,200
 Total individual electronic returns 93,294,600 98,310,400
 Online filing 29,583,800 31,735,200
 Practitioner electronic filing 63,710,800 66,575,200
 Form 1040NR/NR-EZ/C/EZ-T 684,700 707,200
 Forms 1040PR and 1040SS 240,700 254,200
Individual estimated tax, Form 29,401,000 29,792,200
1040-ES, total
 Form 1040-ES, paper 29,286,900 29,665,000
 Form 1040-ES, electronic 114,100 127,200
 (credit card)
Fiduciary (Form 1041), total 3,194,500 3,264,200
 Paper fiduciary returns 2,426,900 2,471,200
 Electronic fiduciary returns 767,600 793,000
Fiduciary estimated tax, Form 1041-ES 774,500 774,500
Partnership, Forms 1065/1065B, total 3,561,900 3,764,800
 Paper partnership returns 2,675,300 2,687,200
 Electronic partnership returns 886,600 1,077,600
Corporation, total 7,022,000 7,224,200
 Paper corporation returns 5,135,300 4,799,300
 Electronic corporation returns 1,886,700 2,424,900
 Form 1120 and 1120-A total [7] 2,184,900 2,176,200
 Form 1120/1120-A electronic 495,600 630,300
 Form 1120F, total 29,300 30,000
 Form 1120FSC, total 0 0
 Form 1120H, total 227,700 239,300
 Form 1120RIC, total 11,800 12,000
 Form 1120S, total 4,551,700 4,749,600
 Form 1120S, electronic 1,391,100 1,794,600
 Forms 1120L/ND/PC/REIT/SF, 13,100 13,600
 total [8]
 Form 1120C, total [9] 3,500 3,400
Small Corporation Election, Form 2553 500,900 493,100
REMIC, Form 1066 34,000 35,600
Estate, Forms 706 and 706NA, total 43,500 25,100
Gift, Form 709 251,000 261,600
Employment, total [10] 30,641,900 30,843,200
 Paper employment returns 24,274,900 24,256,000
 Electronic employment returns 6,367,000 6,587,100
 Forms 940, 940EZ, and 940PR, total 6,183,800 6,258,400
 Forms 940, 940EZ, and 940PR, paper 4,939,000 4,941,000
 Form 940, e-file/online/XML 1,244,800 1,317,300
 Forms 941, 941PR/SS/E, total 23,549,200 23,598,000
 Forms 941, 941PR/SS/E, paper 18,442,800 18,346,400
 Form 941, e-file/online/XML 5,106,500 5,251,600
 Forms 943, 943PR and 943SS 237,400 232,000
 Form 944, total 543,900 630,800
 Form 944, paper 528,200 612,600
 Form 944, electronic 15,700 18,200
 Form 945 125,600 122,100
 Form CT-1 1,900 1,900
 Form 1042 [11] 33,300 33,900
Exempt organization, total [12] 1,143,700 1,168,100
 Paper exempt organization, total 841,100 831,000
 Electronic exempt organization, 302,600 337,100
 total
 Form 990, total 325,000 359,700
 Form 990, electronic 47,300 66,600
 Form 990EZ, total 269,200 249,000
 Form 990EZ, electronic 25,200 29,700
 Form 990-N [13] 222,600 230,100
 Form 990PF, total 91,700 92,700
 Form 990PF, electronic 7,500 10,700
 Form 990T 106,800 108,100
 Form 4720 2,300 2,400
 Form 5227 126,100 126,100
Government entities, total 47,100 47,100
 Form 8038 5,000 5,000
 Form 8038G 29,700 29,700
 Form 8038GC 11,000 11,000
 Form 8038T 1,300 1,300
 Form 8328 200 200
Political organizations, total 9,900 12,100
 Form 1120POL, total 6,300 6,300
 Form 8871 [14] 1,500 2,200
 Form 8872 2,200 3,600
 Form 8872, electronic 1,600 2,700
Excise, total 899,600 904,800
 Form 11-C 8,500 8,300
 Form 720 98,800 97,300
 Form 720, electronic 400 700
 Form 730 38,500 37,600
 Form 2290 753,800 761,600
 Form 2290, electronic 21,500 28,900
Form 5330 23,800 23,800
Form 8752 [15] 44,400 44,400
Supplemental documents, total [16] 21,205,300 22,061,600
 Form 1040X, total 4,728,300 4,887,600
 Form 4868, total 9,921,000 10,343,600
 Form 4868, paper 8,011,200 8,217,600
 Form 4868, electronic 1,909,800 2,126,000
 Credit card 69,200 71,600
 E-file 1,840,600 2,054,400
 Form 1120X 3,100 3,100
 Form 5558 402,000 402,000
 Form 7004, total 5,610,600 5,873,200
 Form 7004, electronic 1,563,400 1,875,000
 Form 8868, total 540,200 552,000
 Form 8868, electronic 84,300 115,000

 Projected

Type of return 2011 2012

 (5) (6)

Grand total [2] 245,266,000 248,822,400
 Paper grand total 124,985,400 123,874,700
 Electronic grand total 120,280,600 124,947,700
Total primary returns [3] 222,313,300 225,009,500
Individual, total [4] 142,562,900 144,129,700
 Forms 1040, 1040A, and 1040EZ [5] 141,565,500 143,096,300
 Total individual paper returns 38,207,900 36,324,600
 Form 1040 [6] 28,927,900 27,012,400
 Form 1040A 4,549,300 4,668,500
 Form 1040EZ 4,730,700 4,643,700
 Total individual electronic returns 103,357,600 106,771,700
 Online filing 33,738,500 34,797,400
 Practitioner electronic filing 69,619,100 71,974,300
 Form 1040NR/NR-EZ/C/EZ-T 729,700 752,200
 Forms 1040PR and 1040SS 267,700 281,200
Individual estimated tax, Form 30,183,100 30,573,600
1040-ES, total
 Form 1040-ES, paper 30,042,300 30,418,800
 Form 1040-ES, electronic 140,800 154,800
 (credit card)
Fiduciary (Form 1041), total 3,333,900 3,403,600
 Paper fiduciary returns 2,515,600 2,559,900
 Electronic fiduciary returns 818,400 843,700
Fiduciary estimated tax, Form 1041-ES 774,500 774,500
Partnership, Forms 1065/1065B, total 3,965,000 4,142,700
 Paper partnership returns 2,728,300 2,783,700
 Electronic partnership returns 1,236,700 1,359,000
Corporation, total 7,426,300 7,620,800
 Paper corporation returns 4,568,700 4,450,400
 Electronic corporation returns 2,857,700 3,170,300
 Form 1120 and 1120-A total [7] 2,167,500 2,161,000
 Form 1120/1120-A electronic 732,700 799,500
 Form 1120F, total 30,700 31,400
 Form 1120FSC, total 0 0
 Form 1120H, total 250,800 262,400
 Form 1120RIC, total 12,200 12,400
 Form 1120S, total 4,947,500 5,135,600
 Form 1120S, electronic 2,125,000 2,370,800
 Forms 1120L/ND/PC/REIT/SF, 14,200 14,700
 total [8]
 Form 1120C, total [9] 3,400 3,300
Small Corporation Election, Form 2553 485,300 477,500
REMIC, Form 1066 36,900 38,100
Estate, Forms 706 and 706NA, total 11,100 93,000
Gift, Form 709 263,800 266,100
Employment, total [10] 31,069,200 31,225,100
 Paper employment returns 24,250,700 24,181,700
 Electronic employment returns 6,818,500 7,043,400
 Forms 940, 940EZ, and 940PR, total 6,350,000 6,428,700
 Forms 940, 940EZ, and 940PR, paper 4,955,100 4,957,300
 Form 940, e-file/online/XML 1,395,000 1,471,300
 Forms 941, 941PR/SS/E, total 23,673,800 23,728,500
 Forms 941, 941PR/SS/E, paper 18,270,500 18,177,300
 Form 941, e-file/online/XML 5,403,400 5,551,100
 Forms 943, 943PR and 943SS 227,300 223,100
 Form 944, total 697,100 726,500
 Form 944, paper 677,000 705,500
 Form 944, electronic 20,100 21,000
 Form 945 119,100 116,500
 Form CT-1 1,900 1,900
 Form 1042 [11] 34,500 35,100
Exempt organization, total [12] 1,119,000 1,166,000
 Paper exempt organization, total 747,700 742,100
 Electronic exempt organization, 371,300 424,000
 total
 Form 990, total 440,500 450,700
 Form 990, electronic 98,900 119,100
 Form 990EZ, total 98,000 100,300
 Form 990EZ, electronic 14,300 17,600
 Form 990-N [13] 244,600 271,200
 Form 990PF, total 93,800 94,800
 Form 990PF, electronic 13,400 16,200
 Form 990T 113,500 120,300
 Form 4720 2,400 2,500
 Form 5227 126,100 126,200
Government entities, total 47,100 47,100
 Form 8038 5,000 5,000
 Form 8038G 29,700 29,700
 Form 8038GC 11,000 11,000
 Form 8038T 1,300 1,300
 Form 8328 200 300
Political organizations, total 10,000 12,100
 Form 1120POL, total 6,300 6,400
 Form 8871 [14] 1,500 2,200
 Form 8872 2,200 3,600
 Form 8872, electronic 1,700 2,900
Excise, total 922,500 936,200
 Form 11-C 8,200 8,100
 Form 720 95,900 94,800
 Form 720, electronic 1,200 2,100
 Form 730 36,800 36,000
 Form 2290 781,600 797,300
 Form 2290, electronic 43,400 68,000
Form 5330 23,800 23,800
Form 8752 [15] 44,400 44,400
Supplemental documents, total [16] 22,952,600 23,812,900
 Form 1040X, total 5,016,200 5,126,600
 Form 4868, total 10,861,600 11,310,700
 Form 4868, paper 8,487,600 8,691,100
 Form 4868, electronic 2,374,100 2,619,700
 Credit card 73,800 75,800
 E-file 2,300,300 2,543,900
 Form 1120X 3,100 3,000
 Form 5558 402,000 402,000
 Form 7004, total 6,150,400 6,440,500
 Form 7004, electronic 2,122,500 2,325,100
 Form 8868, total 519,300 530,000
 Form 8868, electronic 135,400 160,600

 Projected

Type of return 2013 2014

 (7) (8)

Grand total [2] 251,844,800 254,400,900
 Paper grand total 122,994,800 121,813,500
 Electronic grand total 128,850,000 132,587,400
Total primary returns [3] 227,193,800 228,963,300
Individual, total [4] 145,287,600 146,026,400
 Forms 1040, 1040A, and 1040EZ [5] 144,218,200 144,921,000
 Total individual paper returns 34,665,700 32,697,700
 Form 1040 [6] 25,204,600 23,275,100
 Form 1040A 4,861,500 4,973,300
 Form 1040EZ 4,599,500 4,449,300
 Total individual electronic returns 109,552,500 112,223,300
 Online filing 35,580,700 36,189,600
 Practitioner electronic filing 73,971,800 76,033,700
 Form 1040NR/NR-EZ/C/EZ-T 774,700 797,200
 Forms 1040PR and 1040SS 294,700 308,200
Individual estimated tax, Form 30,963,700 31,353,400
1040-ES, total
 Form 1040-ES, paper 30,794,500 31,169,400
 Form 1040-ES, electronic 169,200 184,100
 (credit card)
Fiduciary (Form 1041), total 3,473,300 3,543,000
 Paper fiduciary returns 2,604,200 2,648,500
 Electronic fiduciary returns 869,100 894,500
Fiduciary estimated tax, Form 1041-ES 774,500 774,500
Partnership, Forms 1065/1065B, total 4,316,100 4,485,300
 Paper partnership returns 2,858,800 2,946,100
 Electronic partnership returns 1,457,300 1,539,100
Corporation, total 7,814,500 8,007,400
 Paper corporation returns 4,421,800 4,450,600
 Electronic corporation returns 3,392,700 3,556,800
 Form 1120 and 1120-A total [7] 2,154,400 2,147,800
 Form 1120/1120-A electronic 838,000 858,300
 Form 1120F, total 32,200 32,900
 Form 1120FSC, total 0 0
 Form 1120H, total 273,900 285,500
 Form 1120RIC, total 12,600 12,800
 Form 1120S, total 5,322,900 5,509,400
 Form 1120S, electronic 2,554,600 2,698,600
 Forms 1120L/ND/PC/REIT/SF, 15,300 15,800
 total [8]
 Form 1120C, total [9] 3,300 3,300
Small Corporation Election, Form 2553 469,700 462,000
REMIC, Form 1066 39,100 39,900
Estate, Forms 706 and 706NA, total 114,800 121,800
Gift, Form 709 268,500 270,900
Employment, total [10] 31,340,800 31,459,800
 Paper employment returns 24,077,800 23,973,600
 Electronic employment returns 7,263,000 7,486,200
 Forms 940, 940EZ, and 940PR, total 6,480,400 6,520,500
 Forms 940, 940EZ, and 940PR, paper 4,937,500 4,908,000
 Form 940, e-file/online/XML 1,542,900 1,612,500
 Forms 941, 941PR/SS/E, total 23,779,400 23,851,400
 Forms 941, 941PR/SS/E, paper 18,080,800 17,999,600
 Form 941, e-file/online/XML 5,698,600 5,851,800
 Forms 943, 943PR and 943SS 219,500 216,300
 Form 944, total 745,300 757,400
 Form 944, paper 723,800 735,500
 Form 944, electronic 21,500 21,900
 Form 945 114,300 112,400
 Form CT-1 1,900 1,900
 Form 1042 [11] 35,700 36,300
Exempt organization, total [12] 1,222,400 1,296,200
 Paper exempt organization, total 735,600 727,900
 Electronic exempt organization, 486,800 568,300
 total
 Form 990, total 460,900 471,100
 Form 990, electronic 140,000 161,700
 Form 990EZ, total 102,600 104,900
 Form 990EZ, electronic 21,100 25,100
 Form 990-N [13] 306,500 359,100
 Form 990PF, total 95,900 96,900
 Form 990PF, electronic 19,200 22,500
 Form 990T 127,800 135,400
 Form 4720 2,600 2,600
 Form 5227 126,200 126,300
Government entities, total 47,100 47,100
 Form 8038 5,000 5,000
 Form 8038G 29,700 29,700
 Form 8038GC 11,000 11,000
 Form 8038T 1,300 1,300
 Form 8328 300 300
Political organizations, total 10,000 12,100
 Form 1120POL, total 6,400 6,400
 Form 8871 [14] 1,500 2,200
 Form 8872 2,200 3,600
 Form 8872, electronic 1,800 3,000
Excise, total 947,900 959,000
 Form 11-C 8,000 8,000
 Form 720 93,800 92,900
 Form 720, electronic 3,100 4,600
 Form 730 35,300 34,700
 Form 2290 810,700 823,400
 Form 2290, electronic 97,600 140,900
Form 5330 23,800 23,800
Form 8752 [15] 44,400 44,400
Supplemental documents, total [16] 24,651,100 25,437,600
 Form 1040X, total 5,226,800 5,321,200
 Form 4868, total 11,735,300 12,100,800
 Form 4868, paper 8,864,300 8,982,600
 Form 4868, electronic 2,871,000 3,118,200
 Credit card 77,700 79,500
 E-file 2,793,300 3,038,700
 Form 1120X 3,000 3,000
 Form 5558 402,000 402,000
 Form 7004, total 6,743,300 7,059,300
 Form 7004, electronic 2,499,900 2,659,100
 Form 8868, total 540,600 551,300
 Form 8868, electronic 184,500 207,100

 Projected

Type of return 2015

 (9)

Grand total [2] 256,914,600
 Paper grand total 121,050,200
 Electronic grand total 135,864,400
Total primary returns [3] 230,711,900
Individual, total [4] 146,740,600
 Forms 1040, 1040A, and 1040EZ [5] 145,599,200
 Total individual paper returns 31,112,400
 Form 1040 [6] 21,672,100
 Form 1040A 5,118,400
 Form 1040EZ 4,321,900
 Total individual electronic returns 114,486,800
 Online filing 36,554,000
 Practitioner electronic filing 77,932,800
 Form 1040NR/NR-EZ/C/EZ-T 819,700
 Forms 1040PR and 1040SS 321,700
Individual estimated tax, Form 31,742,700
1040-ES, total
 Form 1040-ES, paper 31,543,400
 Form 1040-ES, electronic 199,300
 (credit card)
Fiduciary (Form 1041), total 3,612,700
 Paper fiduciary returns 2,692,900
 Electronic fiduciary returns 919,900
Fiduciary estimated tax, Form 1041-ES 774,500
Partnership, Forms 1065/1065B, total 4,650,500
 Paper partnership returns 3,040,300
 Electronic partnership returns 1,610,300
Corporation, total 8,199,600
 Paper corporation returns 4,512,600
 Electronic corporation returns 3,687,000
 Form 1120 and 1120-A total [7] 2,141,200
 Form 1120/1120-A electronic 867,900
 Form 1120F, total 33,600
 Form 1120FSC, total 0
 Form 1120H, total 297,000
 Form 1120RIC, total 12,900
 Form 1120S, total 5,695,200
 Form 1120S, electronic 2,819,100
 Forms 1120L/ND/PC/REIT/SF, 16,300
 total [8]
 Form 1120C, total [9] 3,200
Small Corporation Election, Form 2553 454,200
REMIC, Form 1066 40,600
Estate, Forms 706 and 706NA, total 127,800
Gift, Form 709 273,300
Employment, total [10] 31,604,400
 Paper employment returns 23,886,400
 Electronic employment returns 7,718,100
 Forms 940, 940EZ, and 940PR, total 6,558,100
 Forms 940, 940EZ, and 940PR, paper 4,875,900
 Form 940, e-file/online/XML 1,682,300
 Forms 941, 941PR/SS/E, total 23,955,100
 Forms 941, 941PR/SS/E, paper 17,941,400
 Form 941, e-file/online/XML 6,013,700
 Forms 943, 943PR and 943SS 213,400
 Form 944, total 765,200
 Form 944, paper 743,100
 Form 944, electronic 22,100
 Form 945 110,700
 Form CT-1 1,900
 Form 1042 [11] 36,900
Exempt organization, total [12] 1,359,200
 Paper exempt organization, total 718,900
 Electronic exempt organization, 640,300
 total
 Form 990, total 481,400
 Form 990, electronic 184,300
 Form 990EZ, total 107,100
 Form 990EZ, electronic 29,400
 Form 990-N [13] 400,700
 Form 990PF, total 97,900
 Form 990PF, electronic 26,000
 Form 990T 143,100
 Form 4720 2,700
 Form 5227 126,300
Government entities, total 47,100
 Form 8038 5,000
 Form 8038G 29,700
 Form 8038GC 11,000
 Form 8038T 1,300
 Form 8328 300
Political organizations, total 10,000
 Form 1120POL, total 6,400
 Form 8871 [14] 1,500
 Form 8872 2,200
 Form 8872, electronic 1,900
Excise, total 969,600
 Form 11-C 7,900
 Form 720 92,200
 Form 720, electronic 6,200
 Form 730 34,100
 Form 2290 835,400
 Form 2290, electronic 187,900
Form 5330 23,800
Form 8752 [15] 44,400
Supplemental documents, total [16] 26,202,700
 Form 1040X, total 5,412,700
 Form 4868, total 12,433,900
 Form 4868, paper 9,067,800
 Form 4868, electronic 3,366,100
 Credit card 81,300
 E-file 3,284,800
 Form 1120X 3,000
 Form 5558 402,000
 Form 7004, total 7,389,200
 Form 7004, electronic 2,810,900
 Form 8868, total 561,900
 Form 8868, electronic 228,400

N.A.--Data are not available since relevant program areas have not
commenced.
[1] Estimated based on information available as of August 2008.

[2] Grand total is the sum of total primary returns and supplemental
documents.

[3] Total primary returns is the sum of all returns, excluding
supplemental documents.

[4] "Individual, total" is the sum of paper and electronic Forms 1040,
1040A, 1040EZ, 1040EZ-T, 1040NR, 1040PR, and 1040SS.

[5] Forms 1040/A/EZ is the sum of the paper and electronic Forms 1040,
1040A, and 1040EZ.

[6] The Forms 1040, 1040A and 1040EZ Totals includes the marginal
effects of the 2007 TETR and 2008 Economic Stimulus Package.

[7] Form 1120-A cannot be filed for tax years beginning after
Dec. 31, 2006.

[8] 1120-ND return counts were estimated for CY2007.

[9] Form 1120-C includes Form 990-C.

[10] "Employment, total" includes paper, magnetic tape and electronic
Forms 940, 940EZ, 940PR, 941, 941E, 941PR, 941SS, 943, 943PR, 943SS,
944, 944PR, 944SS, 945, and CT-1.

[11] Form 1042 is the Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons.

[12] "Exempt organization, total" includes Forms 990, 990EZ, 990N,
990PF, 990T, 4720, and 5227.

[13] Form 990-N is all electronic.

[14] Form 8871 is all electronic.

[15] Form 8752 is Required Payment or Refund Under Section 7519, a
computation of payment or refund by partnership or S corporation.

[16] Supplemental documents consist mainly of applications for
extensions of time to file and amended tax returns.

NOTES: Details may not add to totals because of rounding.
Table does not contain the approximately 2,500 Non-Master File counts.
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Author:Matsuo, Jeff
Publication:Statistics of Income. SOI Bulletin
Article Type:Calendar
Date:Jan 1, 2009
Words:10464
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