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Projections of federal tax return filings: calendar years 2011-2018.

Projections of tax return filings prepared by the Internal Revenue Service (IRS) research staff show that a grand total of 239.3 million tax returns are expected to be filed with the IRS during Calendar Year (CY) 2012. This number represents an increase of 1 percent from the estimated CY 2011 filings of 236.8 million returns.

After CY 2012, the grand total return filings are projected to grow at an average annual rate of 1 percent and are expected to reach 253.5 million returns by 2018. The average rate of growth is derived mainly by projected trends for the 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, the projections for total electronic returns continue to show a steady increase over the forecast horizon. 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 estimated to be 77 percent of all individual income tax returns filed in 2011 and are projected to constitute 84 percent of all returns in 2018.

Trend in Grand Total Returns

Table 1 shows the most current forecasts for the major form types for Calendar Years 2011 to 2018. In preparing these forecasts, partial-year data through late summer 2011 were used to derive estimates for the year. Various elements that may affect IRS workload are carefully considered during the estimation process. These include economic and demographic trends, recent filing patterns, enacted legislation, and administrative changes. The total number of returns filed consists of two filing mediums--paper and electronic. The "grand total" category includes a wide variety of tax forms, such as 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.

"Total primary returns" include the three major tax return categories that represent the bulk of the forms processed by IRS submissions processing operations. Individual income tax returns generate 60 percent of the grand total. Employment tax returns generate 13 percent, and individual estimated tax payment vouchers made up 10 percent. In 2010, these three categories constituted approximately 83 percent of total return filings.

Figure A presents a list of the growth rates of selected tax return form types from 2011 to 2012 and the average annual change over the period from 2012 to 2018. In CY 2012, approximately 239.3 million returns are projected to be filed. This is a 1-percent increase over the estimated 2011 filings of 236.8 million. The increase in the grand total is reflected in the 4.3-percent projected increase in electronic filings from 132.3 million returns in 2011 to 138.0 million returns in 2012. Higher electronic filings are projected to result in the overall increase in total returns, despite an expected drop in paper filings, from 104.5 million returns in CY 2011 to 101.3 million returns in CY 2012, a decrease of 3.1 percent.

Figure A also shows an average annual growth rate over the period 2012-2018. The grand total's average annual growth rate is expected to be 1 percent, reaching 253.5 million returns in 2018. Over this forecast horizon, this growth rate in grand total return filings represents a general shift among taxpayers from paper filing to electronic filing. According to current trends, paper filings are expected to continue declining by an average annual rate of 1.3 percent to a total of 93.8 million paper returns by 2018. Meanwhile, electronic filings ("e-filed" returns) are expected to increase at an average rate of 2.5 percent, reaching 159.8 million returns in 2018.

Changes in Estate Tax

Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Enacted in December 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 reinstated the estate tax for persons who died in 2010. Furthermore, for a death in 2011 or 2012, the estate tax exclusion amount is $5 million, and the highest marginal Federal estate tax rate is 35 percent. Under the current law, as of January 1, 2013, the generation-skipping tax rate is scheduled to revert to 55 percent, which is the pre-2001 rate. In addition, the generation-skipping tax exemption is scheduled to drop to approximately $1.4 million. Beginning this year, the unused estate tax exemption of a spouse becomes "portable," as taxpayers can now claim a spouse's unused exemption on Form 706, the Federal estate tax return. The filing volume of Form 706 is expected to increase, since some estates will file in order to take advantage of the exemption's portability, even though they are not otherwise required to file.

As shown in Table 1, total estate tax returns were 23,014 in 2010 and are projected to decline to approximately 8,600 returns in 2011 (a 63-percent decrease), primarily as a result of the new exclusion amounts.

Changes in Form 990 and Their Impact on Grand Total

Form 990 and New Form 990-N

The IRS has revised filing requirements to file Form 990 series returns, beginning with Tax Year 2008 and continuing over a 3-year period. Some 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 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 in Tax Year 2010.

Table 1 shows a total of 261,016 Form 990 returns, Return of Organization Exempt From Income Tax, filed in 2010. In 2011, this total is expected to grow to 401,700 returns, an increase of approximately 141,000 returns. However, filers of Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, are expected to file 222,500 returns in 2011, down by more than 148,400 from 370,902 Forms 990-EZ filed in 2010.

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.

The "Individual, total" category constitutes the majority volume of tax return filings and is expected to rise to 143.3 million returns in 2011 from 141.5 million in 2010. After 2011, the "Individual, total" series is expected to grow at an average annual rate of 1.2 percent through 2018. 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 156.4 million by 2018.

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.

Though filing volumes of Form 1040-ES are declining, the form still represents the third largest share of the 2011 grand total. In 2011, approximately 23.3 million individual estimated tax vouchers are expected to be filed, a decrease of 0.4 percent from the 23.4 million vouchers filed in 2010. A total of 22.9 million returns are projected to be filed in 2018, implying an average annual growth rate of -0.3 percent from 2012 to 2018.

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 (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 2011, the employment tax returns constitute the second largest share of the grand total and are projected to maintain this status through 2018, growing at a 0.2-percent annual rate from 2012 to 2018. The projected filings of Forms 940 and 941 comprise the bulk of employment tax return volume. Their projected growth over the 2011-2018 forecast period is tied mainly to the expected trends in the 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 are filed on Form 1120, U.S. Corporation 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 are filed by entities such 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 2011, the projected number of corporation returns filed is 6.8 million, a 0.9-percent increase over CY 2010. It is expected that these returns will continue to grow over the forecast horizon, reaching 7.4 million returns by CY 2018, 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 in CY 2011 is 3.5 million. This number, an increase of 2.2 percent over CY 2010, is projected to continue growth at the same average rate of 2.2 percent per year, reaching 4.1 million by CY 2018. 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 to date.

Estate Tax Returns

Analysts using these data are advised to monitor legislation in this area. (See "Changes in Estate Tax" above.)

Trends in Electronic Filing (e-file)

Individual Returns

As Table 1 indicates, 98.6 million individual income tax returns were filed electronically in 2010, and 110.7 million electronic returns are estimated to be filed in 2011, a 12.3-percent increase over the prior year. The projection for 2012 is 114.9 million returns, which also represents a substantial 3.7-percent growth rate. From 2012 through 2018, the growth rate of individual e-filed returns is expected to stabilize at an average annual rate of 2.2 percent, resulting in a total of 131.1 million e-filed returns in 2018. The projected e-file pattern for individual returns in 2010-2013 is stronger growth in the initial forecast years, followed by a somewhat dampened growth in the later years. This is the typical growth pattern for technology adoption and diffusion. Higher e-file growth will also be supported by a recent e-file mandate on tax return preparers, which was introduced under the Worker, Homeowner, and Business Assistance Act, signed into law in November 2009. The Act requires preparers who expect to file more than 10 individual tax returns (including Forms 1040, 1040A, 1040EZ, and 1041) to file them electronically beginning in CY 2011. The current phase-in plan requires preparers to electronically file tax returns starting in CY 2011, if they expect to file more than 100 individual tax returns. The threshold drops to more than 10 returns for the CY 2012 processing year. The projections in this update include our analysis of the current information available on the IRS implementation and communication plans. Projected growth in e-file is much steeper than the overall growth in total individual return filings, and, under current trends, roughly 84 percent of individual income tax returns are projected to be filed electronically by 2018.

As reported in Table 1, "Total individual electronic returns" are made up of two e-file categories: 1) online filing and 2) practitioner e-file. Online filing enables taxpayers to use a computer, tax preparation software, or 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 the 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 tax returns electronically.

Within the e-file categories, about 34.3 million people utilized online filing in 2010. That number is estimated to grow to 39.3 million in 2011, a 14.8-percent increase. Meanwhile, practitioners are expected to have filed 71.4 million returns electronically in 2011, up 11 percent from the 64.3 million returns filed in 2010.

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 a 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 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 and 1120S), employment (Forms 940, 941, and 944) and tax-exempt (Forms 990, 990-EZ, 990-PF, and 990-N) returns.

Department of the 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, these e-file mandates only apply to those corporations and tax-exempt entities that file at least 250 other returns with the IRS during a calendar year, including employment returns, excise tax returns, and information reporting documents, such as Forms W-2, 1099-DIV, and Schedules K-1. The e-file mandates require corporations with gross assets of at least $50 million to e-file their Forms 1120 or 1120S returns beginning in Calendar Year 2006. Beginning in 2007, this e-file requirement expanded to corporations with at least $10 million in gross assets.

Figure A shows that 641,600 Form 1120 returns and 2.3 million Form 1120S returns are estimated to be e-filed in 2011. Assuming growth patterns typical of innovative technology-based products, the forecast for 2012 is 724,500 for the former and 2.4 million for the latter. These represent increases of 12.9 percent for Form 1120 and 4.9 percent for Form 1120S. In subsequent years, e-filed Forms 1120/1120S are both expected to continue to grow rapidly, reaching 942,400 Form 1120 returns and almost 3.1 million Form 1120S returns filed electronically in 2018.

Tax-exempt organizations with $10 million or more in total assets were also required to file their Forms 990 electronically beginning in 2007. Private foundations and charitable trusts were also impacted by changes in 2007, when they were required to file their Forms 990-PF, Return of Private Foundation, electronically, regardless of their asset size. With the scope of the 2007 mandate limited to only those organizations filing at least 250 other tax returns, however, only a relatively small number of tax exempt filers have been affected (an estimated 10,000 were covered by the mandate in 2007). The new Form 990-N also debuted in 2008, increasing the modest e-filing percentage for the exempt organization category by a noticeable amount.

As indicated in Table 1, some 600,111 Forms 990, 990EZ, 990N, and 990-PF returns were filed electronically in 2010. With the help of the 2007 mandates and the new all-electronic Form 990-N, tax exempt e-file returns are expected to have increased to more than 682,900 in 2011, building on the dramatic increase in e-file rates for these forms seen since 2008. In the longer term, more than 896,000 exempt organization tax returns are expected to be filed electronically by 2018.

In 2011, approximately 7.3 million employment returns are projected to be filed electronically. According to the most current forecasts, the number of e-filed returns is expected to demonstrate a steady growth pattern, and the total number of e-filed employment returns (i.e., Forms 940, 941, and 944) should approach 8.6 million by 2018, growing at an average annual rate of 2.1 percent over the next 6 years.

Data Sources

The reported actual volumes of returns filed in Calendar Year 2010 by form type and filing medium are based primarily on filings as recorded on the IRS master files. With a few exceptions, these volumes correspond with the fiscal year volumes 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 the IRS operating divisions, typically from data-capture systems located in the IRS processing campuses. For Calendar Year 2011, master file data through August 2011 were generally available. Partial-year data were extrapolated in order to generate estimates for Calendar Year 2011.

Projection Methodology

Each major form type is forecasted separately using either a time series or a linear regression model. Time series models use historical data for a form type to make predictions based on the patterns exhibited by the data. Some of the most common time series models used were several types of 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 independent ("predictor") variables such as gross domestic product and employment. For these models, forecasts of the 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 the projections for the estate tax returns category, such as Form 706. Analysis of the impact of similar events in the past, as well as input from subject-matter experts, are 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, the e-file forecasts presented in this article are not IRS goals and should not be interpreted as precluding an alternative e-file future.

* Most of the values in Table 1 are reported in Calendar Year Return Projections for the United States and IRS Campuses: 2011-2018, IRS Document 6186, October 2011, National Headquarters Office of Research, Analysis, and Statistics, Internal Revenue Service, U.S. Department of the Treasury.

** Throughout the year, the Forecasting and Data Analysis (FDA) group under the 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.

Brett Collins is an economist with Forecasting and Data Analysis, Office of Research. This article was prepared under the direction of Michael Sebastiani, Chief.
Table 1. Total Number of Returns To Be Filed with the Internal
Revenue Service: Calendar Years 2011-2018

                                               Actual      Estimated
Type of return                                  2010        2011 [1]

                                                (1)           (2)

Grand total [2]                             235,160,163   236,791,500
    Paper grand total                       118,306,489   104,522,300
    Electronic grand total                  116,853,674   132,269,300
Total primary returns [3]                   211,353,115   213,253,100
Individual, total [4]                       141,458,813   143,261,000
  Forms 1040, 1040-A, and 1040-EZ [5]       140,599,267   142,396,100
    Total individual paper returns           42,001,133    31,652,800
      Form 1040                              29,763,340    21,427,600
      Form 1040-A                             6,617,781     5,304,000
      Form 1040-EZ                            5,620,012     4,921,200
    Total individual electronic returns      98,598,134   110,743,300
      Online filing                          34,252,127    39,325,200
      Practitioner electronic filing         64,346,007    71,418,100
  Forms 1040NR/NR-EZ/C/EZ-T                     621,314       625,600
  Forms 1040-PR and 1040-SS                     238,232       239,300
    Electronic Forms 1040-PR and 1040-SS         93,132        93,500
Individual estimated tax, Form 1040-ES,
      total                                  23,380,380    23,281,000
    Form 1040-ES, paper                      23,289,458    23,179,000
    Form 1040-ES, electronic (credit
      card)                                      90,922       102,000
Fiduciary (Form 1041), total                  3,051,389     3,031,900
    Paper fiduciary returns                   2,179,555     1,372,000
    Electronic fiduciary returns                871,834     1,660,000
Fiduciary estimated tax, Form 1041-ES           335,821       558,800
Partnership, Forms 1065/1065B, total          3,434,905     3,511,600
    Paper partnership returns                 2,166,949     1,739,700
    Electronic partnership returns            1,267,956     1,771,900
Corporation, total                            6,706,386     6,765,000
    Paper corporation returns, total          4,474,723     3,816,100
    Electronic corporation returns,
      total                                   2,231,663     2,948,900
  Forms 1120 and 1120-A, total [6]            1,961,773     1,915,800
    Forms 1120/1120-A, electronic               552,888       641,600
  Form 1120-F, total                             32,512        33,400
      Form 1120-F, electronic                     2,794         4,100
  Form 1120-FSC                                     222           200
  Form 1120-H                                   230,796       236,800
  Form 1120-RIC                                  13,337        13,600
  Form 1120-S, total                          4,444,154     4,540,200
    Form 1120-S, electronic                   1,675,981     2,303,100
  Forms 1120L/ND/PC/REIT/SF                      14,967        15,500
  Form 1120-C [7]                                 8,625         9,500
Small Corporation Election, Form 2553           384,648       366,900
"REMIC," Form 1066                               34,296        35,600
Estate, Forms 706, 706GS(D), 706GS(T),
  and 706NA, total                               23,014         8,600
Gift, Form 709                                  226,241       209,700
Employment, total [8]                        29,730,957    29,592,800
    Paper employment returns                 22,737,280    22,301,800
    Electronic employment returns             6,993,677     7,290,900
  Forms 940, 940-EZ, and 940-PR, total        5,749,925     5,692,100
    Forms 940, 940-EZ, and 940-PR, paper      4,431,283     4,287,100
    Form 940, e-file/online/XML               1,318,642     1,405,000
  Forms 941, 941PR/SS/E, total               23,399,755    23,387,400
    Forms 941, 941PR/SS/E, paper             17,731,947    17,508,200
    Form 941, e-file/online/XML               5,667,808     5,879,200
  Forms 943, 943-PR, and 943-SS                 219,739       215,500
  Forms 944, 944PR/SS, total                    253,317       193,900
    Forms 944, 944PR/SS, paper                  246,090       187,100
    Form 944, e-file                              7,227         6,700
  Form 945                                      106,379       102,000
  Form CT-1                                       1,842         1,800
Form 1042 [9]                                    36,680        38,000
Exempt organization, total [10]               1,426,131     1,457,100
    Paper exempt organization, total            826,020       774,200
    Electronic exempt organization,
      total                                     600,111       682,900
  Form 990, total                               261,016       401,700
    Form 990, electronic                         76,996       113,900
  Form 990-EZ, total                            370,902       222,500
    Form 990-EZ, electronic                      60,821        73,600
  Form 990-N [11]                               449,770       479,800
  Form 990-PF, total                            112,939       117,000
    Form 990-PF, electronic                      12,524        15,600
  Form 990-T                                    108,270       112,200
  Form 4720                                       2,652         2,800
  Form 5227                                     120,582       121,100
Government entity, total                         46,089        45,900
  Form 8038                                       3,782         3,800
  Form 8038-B                                     1,694         1,200
  Form 8038-CP                                    3,233         3,600
  Form 8038-G                                    25,594        25,700
  Form 8038-GC                                    9,493         9,300
  Form 8038-T                                     1,401         1,400
  Form 8038-TC                                      667           700
  Form 8328                                         225           200
Political organization, total                    12,635        10,800
  Form 1120POL, total                             6,142         6,300
    Form 1120POL, electronic                         19             0
  Form 8871 [12]                                  2,533         2,500
  Form 8872, total                                3,960         2,000
    Form 8872, electronic                         3,095         1,500
Excise, total                                   817,021       833,100
  Form 11-C                                       6,264         6,200
  Form 720, total                                96,220        94,300
    Form 720, electronic                             69           100
  Form 730                                       35,601        35,200
  Form 2290, total                              667,668       686,000
    Form 2290, electronic                        48,660        59,700
  Form 8849, total                               11,268        11,300
    Form 8849, electronic                           640           600
Form 5330 [13]                                   20,269        20,300
Form 5500-EZ [14]                               191,263       191,300
Form 8752 [15]                                   36,177        33,800
Supplemental documents, total [16]           23,807,048    23,538,400
  Form 1040-X, total                          6,624,153     6,072,700
  Form 4868, total                           10,407,611    10,504,800
    Form 4868, paper                          6,454,301     6,436,200
    Form 4868, electronic                     3,953,310     4,068,600
      Credit card                                51,301        50,600
      E-file                                  3,902,009     4,018,100
  Form 1120-X                                     3,797         3,900
  Form 5558                                     581,850       605,000
  Form 7004, total                            5,619,579     5,772,900
    Form 7004, electronic                     1,985,255     2,715,800
  Form 8868, total                              570,058       579,100
    Form 8868, electronic                       112,664       127,000

                                                    Projected

Type of return                                  2012          2013

                                                (3)           (4)

Grand total [2]                             239,271,700   242,087,300
    Paper grand total                       101,313,700    99,574,000
    Electronic grand total                  137,958,000   142,513,300
Total primary returns [3]                   215,731,300   218,492,900
Individual, total [4]                       145,436,600   147,724,000
  Forms 1040, 1040-A, and 1040-EZ [5]       144,565,800   146,846,000
    Total individual paper returns           29,698,800    28,720,400
      Form 1040                              19,672,000    18,787,400
      Form 1040-A                             5,173,700     5,142,100
      Form 1040-EZ                            4,853,100     4,790,800
    Total individual electronic returns     114,867,000   118,125,600
      Online filing                          41,522,300    42,890,100
      Practitioner electronic filing         73,344,700    75,235,500
  Forms 1040NR/NR-EZ/C/EZ-T                     630,200       635,600
  Forms 1040-PR and 1040-SS                     240,600       242,400
    Electronic Forms 1040-PR and 1040-SS         94,300        95,300
Individual estimated tax, Form 1040-ES,
      total                                  23,287,500    23,481,900
    Form 1040-ES, paper                      23,180,400    23,371,800
    Form 1040-ES, electronic (credit
      card)                                     107,100       110,100
Fiduciary (Form 1041), total                  3,071,200     3,078,900
    Paper fiduciary returns                   1,328,700     1,225,400
    Electronic fiduciary returns              1,742,600     1,853,500
Fiduciary estimated tax, Form 1041-ES           563,400       572,400
Partnership, Forms 1065/1065B, total          3,589,900     3,670,100
    Paper partnership returns                 1,533,800     1,400,700
    Electronic partnership returns            2,056,100     2,269,300
Corporation, total                            6,837,900     6,918,300
    Paper corporation returns, total          3,692,500     3,605,900
    Electronic corporation returns,
      total                                   3,145,400     3,312,400
  Forms 1120 and 1120-A, total [6]            1,880,400     1,850,500
    Forms 1120/1120-A, electronic               724,500       777,300
  Form 1120-F, total                             34,200        35,100
      Form 1120-F, electronic                     6,000         8,600
  Form 1120-FSC                                     100           100
  Form 1120-H                                   244,800       252,800
  Form 1120-RIC                                  13,900        14,200
  Form 1120-S, total                          4,638,200     4,738,000
    Form 1120-S, electronic                   2,414,900     2,526,600
  Forms 1120L/ND/PC/REIT/SF                      16,100        16,700
  Form 1120-C [7]                                10,200        10,900
Small Corporation Election, Form 2553           350,200       334,400
"REMIC," Form 1066                               37,200        38,800
Estate, Forms 706, 706GS(D), 706GS(T),
  and 706NA, total                                9,600         9,100
Gift, Form 709                                  203,500       198,000
Employment, total [8]                        29,653,000    29,722,300
    Paper employment returns                 22,075,800    21,859,400
    Electronic employment returns             7,577,200     7,862,900
  Forms 940, 940-EZ, and 940-PR, total        5,737,400     5,785,500
    Forms 940, 940-EZ, and 940-PR, paper      4,270,500     4,261,200
    Form 940, e-file/online/XML               1,466,900     1,524,300
  Forms 941, 941PR/SS/E, total               23,416,900    23,454,100
    Forms 941, 941PR/SS/E, paper             17,313,800    17,123,000
    Form 941, e-file/online/XML               6,103,100     6,331,100
  Forms 943, 943-PR, and 943-SS                 212,600       209,400
  Forms 944, 944PR/SS, total                    185,000       175,400
    Forms 944, 944PR/SS, paper                  177,900       167,900
    Form 944, e-file                              7,200         7,500
  Form 945                                       99,200        96,100
  Form CT-1                                       1,800         1,800
Form 1042 [9]                                    39,000        40,000
Exempt organization, total [10]               1,499,500     1,537,500
    Paper exempt organization, total            763,400       758,800
    Electronic exempt organization,
      total                                     736,000       778,700
  Form 990, total                               407,700       414,300
    Form 990, electronic                        129,700       142,100
  Form 990-EZ, total                            228,100       233,800
    Form 990-EZ, electronic                      83,900        92,100
  Form 990-N [11]                               503,700       522,900
  Form 990-PF, total                            120,300       123,000
    Form 990-PF, electronic                      18,700        21,500
  Form 990-T                                    115,100       118,400
  Form 4720                                       2,900         2,900
  Form 5227                                     121,600       122,200
Government entity, total                         45,500        45,500
  Form 8038                                       3,900         3,900
  Form 8038-B                                       600           300
  Form 8038-CP                                    3,900         4,200
  Form 8038-G                                    25,800        25,800
  Form 8038-GC                                    9,100         8,900
  Form 8038-T                                     1,400         1,400
  Form 8038-TC                                      700           800
  Form 8328                                         200           200
Political organization, total                    13,200        11,500
  Form 1120POL, total                             6,400         6,600
    Form 1120POL, electronic                          0             0
  Form 8871 [12]                                  2,700         3,000
  Form 8872, total                                4,000         2,000
    Form 8872, electronic                         3,200         1,500
Excise, total                                   849,800       867,000
  Form 11-C                                       6,200         6,100
  Form 720, total                                92,500        90,700
    Form 720, electronic                            100           200
  Form 730                                       34,900        34,500
  Form 2290, total                              704,900       724,300
    Form 2290, electronic                        73,200        89,800
  Form 8849, total                               11,300        11,300
    Form 8849, electronic                           600           600
Form 5330 [13]                                   20,300        20,300
Form 5500-EZ [14]                               191,300       191,300
Form 8752 [15]                                   32,800        31,800
Supplemental documents, total [16]           23,540,400    23,594,400
  Form 1040-X, total                          5,773,800     5,527,400
  Form 4868, total                           10,685,000    10,868,000
    Form 4868, paper                          6,473,600     6,516,400
    Form 4868, electronic                     4,211,400     4,351,500
      Credit card                                52,300        54,100
      E-file                                  4,159,000     4,297,400
  Form 1120-X                                     4,000         4,100
  Form 5558                                     628,100       651,200
  Form 7004, total                            5,861,300     5,946,100
    Form 7004, electronic                     3,197,000     3,497,700
  Form 8868, total                              588,300       597,600
    Form 8868, electronic                       144,100       161,200

                                                    Projected

Type of return                                  2014          2015

                                                (5)           (6)

Grand total [2]                             245,133,700   247,923,200
    Paper grand total                        98,452,900    97,612,400
    Electronic grand total                  146,680,800   150,310,700
Total primary returns [3]                   221,486,600   223,854,600
Individual, total [4]                       150,089,400   152,079,300
  Forms 1040, 1040-A, and 1040-EZ [5]       149,202,100   151,181,200
    Total individual paper returns           28,054,100    27,318,000
      Form 1040                              18,182,400    17,579,500
      Form 1040-A                             5,097,500     4,985,400
      Form 1040-EZ                            4,774,200     4,753,100
    Total individual electronic returns     121,148,000   123,863,200
      Online filing                          44,117,500    45,207,200
      Practitioner electronic filing         77,030,500    78,656,000
  Forms 1040NR/NR-EZ/C/EZ-T                     642,600       650,600
  Forms 1040-PR and 1040-SS                     244,700       247,500
    Electronic Forms 1040-PR and 1040-SS         96,600        98,300
Individual estimated tax, Form 1040-ES,
      total                                  23,720,600    23,743,400
    Form 1040-ES, paper                      23,607,900    23,628,300
    Form 1040-ES, electronic (credit
      card)                                     112,700       115,100
Fiduciary (Form 1041), total                  3,086,600     3,094,300
    Paper fiduciary returns                   1,122,300     1,019,300
    Electronic fiduciary returns              1,964,300     2,075,000
Fiduciary estimated tax, Form 1041-ES           578,400       588,500
Partnership, Forms 1065/1065B, total          3,752,000     3,835,700
    Paper partnership returns                 1,322,700     1,286,600
    Electronic partnership returns            2,429,200     2,549,100
Corporation, total                            7,009,700     7,104,500
    Paper corporation returns, total          3,541,200     3,481,700
    Electronic corporation returns,
      total                                   3,468,500     3,622,800
  Forms 1120 and 1120-A, total [6]            1,829,500     1,809,900
    Forms 1120/1120-A, electronic               819,400       861,200
  Form 1120-F, total                             35,900        36,800
      Form 1120-F, electronic                    10,800        11,600
  Form 1120-FSC                                     100           100
  Form 1120-H                                   261,000       269,000
  Form 1120-RIC                                  14,500        14,800
  Form 1120-S, total                          4,839,800     4,943,600
    Form 1120-S, electronic                   2,638,300     2,750,100
  Forms 1120L/ND/PC/REIT/SF                      17,300        17,800
  Form 1120-C [7]                                11,700        12,400
Small Corporation Election, Form 2553           319,400       305,300
"REMIC," Form 1066                               40,500        42,100
Estate, Forms 706, 706GS(D), 706GS(T),
  and 706NA, total                               79,100       105,800
Gift, Form 709                                  213,900       240,000
Employment, total [8]                        29,798,600    29,870,400
    Paper employment returns                 21,651,100    21,545,500
    Electronic employment returns             8,147,500     8,324,900
  Forms 940, 940-EZ, and 940-PR, total        5,835,200     5,879,200
    Forms 940, 940-EZ, and 940-PR, paper      4,257,000     4,253,100
    Form 940, e-file/online/XML               1,578,200     1,626,100
  Forms 941, 941PR/SS/E, total               23,492,900    23,532,000
    Forms 941, 941PR/SS/E, paper             16,931,400    16,841,200
    Form 941, e-file/online/XML               6,561,600     6,690,800
  Forms 943, 943-PR, and 943-SS                 207,200       204,700
  Forms 944, 944PR/SS, total                    167,800       161,700
    Forms 944, 944PR/SS, paper                  160,000       153,800
    Form 944, e-file                              7,700         8,000
  Form 945                                       93,700        91,000
  Form CT-1                                       1,800         1,800
Form 1042 [9]                                    40,600        41,300
Exempt organization, total [10]               1,571,400     1,602,100
    Paper exempt organization, total            758,600       762,000
    Electronic exempt organization,
      total                                     812,800       840,200
  Form 990, total                               420,900       427,600
    Form 990, electronic                        151,800       159,400
  Form 990-EZ, total                            239,700       245,600
    Form 990-EZ, electronic                      98,700       103,900
  Form 990-N [11]                               538,300       550,600
  Form 990-PF, total                            125,100       126,700
    Form 990-PF, electronic                      24,000        26,300
  Form 990-T                                    121,800       125,400
  Form 4720                                       2,900         3,000
  Form 5227                                     122,700       123,200
Government entity, total                         45,400        45,300
  Form 8038                                       3,900         3,900
  Form 8038-B                                       100             0
  Form 8038-CP                                    4,400         4,400
  Form 8038-G                                    25,900        26,000
  Form 8038-GC                                    8,600         8,400
  Form 8038-T                                     1,400         1,400
  Form 8038-TC                                      800           800
  Form 8328                                         200           200
Political organization, total                    14,000        12,200
  Form 1120POL, total                             6,700         6,800
    Form 1120POL, electronic                          0             0
  Form 8871 [12]                                  3,200         3,400
  Form 8872, total                                4,100         2,000
    Form 8872, electronic                         3,200         1,500
Excise, total                                   884,700       903,100
  Form 11-C                                       6,100         6,000
  Form 720, total                                88,900        87,200
    Form 720, electronic                            400           700
  Form 730                                       34,200        33,900
  Form 2290, total                              744,300       764,800
    Form 2290, electronic                       110,100       135,000
  Form 8849, total                               11,300        11,300
    Form 8849, electronic                           600           600
Form 5330 [13]                                   20,300        20,300
Form 5500-EZ [14]                               191,300       191,300
Form 8752 [15]                                   30,800        29,900
Supplemental documents, total [16]           23,647,100    24,068,600
  Form 1040-X, total                          5,281,000     5,428,100
  Form 4868, total                           11,052,200    11,213,300
    Form 4868, paper                          6,563,500     6,600,000
    Form 4868, electronic                     4,488,800     4,613,400
      Credit card                                55,800        57,300
      E-file                                  4,433,000     4,556,000
  Form 1120-X                                     4,200         4,400
  Form 5558                                     674,300       697,400
  Form 7004, total                            6,028,300     6,108,600
    Form 7004, electronic                     3,715,400     3,876,000
  Form 8868, total                              607,100       616,700
    Form 8868, electronic                       179,500       191,400

                                                    Projected

Type of return                                  2016          2017

                                                (7)           (8)

Grand total [2]                             250,259,300   252,091,600
    Paper grand total                        96,523,400    95,217,800
    Electronic grand total                  153,735,800   156,873,900
Total primary returns [3]                   225,787,200   227,235,100
Individual, total [4]                       153,804,500   155,232,800
  Forms 1040, 1040-A, and 1040-EZ [5]       152,893,000   154,306,700
    Total individual paper returns           26,419,100    25,419,100
      Form 1040                              16,861,500    15,998,700
      Form 1040-A                             4,835,100     4,737,000
      Form 1040-EZ                            4,722,500     4,683,500
    Total individual electronic returns     126,473,900   128,887,600
      Online filing                          46,261,800    47,183,500
      Practitioner electronic filing         80,212,100    81,704,100
  Forms 1040NR/NR-EZ/C/EZ-T                     660,600       671,600
  Forms 1040-PR and 1040-SS                     250,900       254,500
    Electronic Forms 1040-PR and 1040-SS        100,300       102,500
Individual estimated tax, Form 1040-ES,
      total                                  23,613,300    23,312,400
    Form 1040-ES, paper                      23,495,900    23,193,000
    Form 1040-ES, electronic (credit
      card)                                     117,400       119,400
Fiduciary (Form 1041), total                  3,102,100     3,109,800
    Paper fiduciary returns                     916,400       813,700
    Electronic fiduciary returns              2,185,600     2,296,100
Fiduciary estimated tax, Form 1041-ES           616,900       637,900
Partnership, Forms 1065/1065B, total          3,921,300     4,008,800
    Paper partnership returns                 1,282,200     1,302,300
    Electronic partnership returns            2,639,100     2,706,500
Corporation, total                            7,200,700     7,300,600
    Paper corporation returns, total          3,433,000     3,391,300
    Electronic corporation returns,
      total                                   3,767,700     3,909,300
  Forms 1120 and 1120-A, total [6]            1,789,900     1,771,400
    Forms 1120/1120-A, electronic               893,600       922,800
  Form 1120-F, total                             37,600        38,500
      Form 1120-F, electronic                    12,300        13,000
  Form 1120-FSC                                     100           100
  Form 1120-H                                   277,100       285,100
  Form 1120-RIC                                  15,100        15,500
  Form 1120-S, total                          5,049,400     5,157,300
    Form 1120-S, electronic                   2,861,800     2,973,500
  Forms 1120L/ND/PC/REIT/SF                      18,400        19,000
  Form 1120-C [7]                                13,100        13,900
Small Corporation Election, Form 2553           292,000       279,300
"REMIC," Form 1066                               43,600        45,100
Estate, Forms 706, 706GS(D), 706GS(T),
  and 706NA, total                              111,200       115,800
Gift, Form 709                                  248,200       251,100
Employment, total [8]                        29,938,600    30,003,000
    Paper employment returns                 21,496,500    21,468,800
    Electronic employment returns             8,442,000     8,534,200
  Forms 940, 940-EZ, and 940-PR, total        5,918,300     5,953,000
    Forms 940, 940-EZ, and 940-PR, paper      4,250,400     4,249,700
    Form 940, e-file/online/XML               1,667,900     1,703,300
  Forms 941, 941PR/SS/E, total               23,571,800    23,611,900
    Forms 941, 941PR/SS/E, paper             16,805,800    16,789,300
    Form 941, e-file/online/XML               6,766,000     6,822,600
  Forms 943, 943-PR, and 943-SS                 202,300       199,800
  Forms 944, 944PR/SS, total                    155,800       150,400
    Forms 944, 944PR/SS, paper                  147,600       142,100
    Form 944, e-file                              8,100         8,300
  Form 945                                       88,600        86,100
  Form CT-1                                       1,800         1,800
Form 1042 [9]                                    41,900        42,600
Exempt organization, total [10]               1,630,300     1,656,600
    Paper exempt organization, total            768,100       776,200
    Electronic exempt organization,
      total                                     862,300       880,400
  Form 990, total                               434,300       441,200
    Form 990, electronic                        165,500       170,500
  Form 990-EZ, total                            251,800       258,100
    Form 990-EZ, electronic                     108,100       111,500
  Form 990-N [11]                               560,400       568,300
  Form 990-PF, total                            128,100       129,200
    Form 990-PF, electronic                      28,300        30,100
  Form 990-T                                    129,000       132,600
  Form 4720                                       3,000         3,000
  Form 5227                                     123,800       124,300
Government entity, total                         45,200        45,100
  Form 8038                                       4,000         4,000
  Form 8038-B                                         0             0
  Form 8038-CP                                    4,500         4,500
  Form 8038-G                                    26,100        26,200
  Form 8038-GC                                    8,200         8,000
  Form 8038-T                                     1,400         1,400
  Form 8038-TC                                      900           900
  Form 8328                                         200           200
Political organization, total                    14,800        12,900
  Form 1120POL, total                             7,000         7,100
    Form 1120POL, electronic                          0             0
  Form 8871 [12]                                  3,600         3,800
  Form 8872, total                                4,200         2,000
    Form 8872, electronic                         3,300         1,600
Excise, total                                   922,100       941,600
  Form 11-C                                       6,000         5,900
  Form 720, total                                85,400        83,800
    Form 720, electronic                          1,100         1,700
  Form 730                                       33,500        33,200
  Form 2290, total                              785,800       807,500
    Form 2290, electronic                       165,600       203,100
  Form 8849, total                               11,300        11,300
    Form 8849, electronic                           600           600
Form 5330 [13]                                   20,300        20,300
Form 5500-EZ [14]                               191,300       191,300
Form 8752 [15]                                   29,000        28,100
Supplemental documents, total [16]           24,472,100    24,856,600
  Form 1040-X, total                          5,575,300     5,722,500
  Form 4868, total                           11,357,500    11,483,300
    Form 4868, paper                          6,581,000     6,553,400
    Form 4868, electronic                     4,776,500     4,929,800
      Credit card                                59,400        61,300
      E-file                                  4,717,100     4,868,600
  Form 1120-X                                     4,500         4,600
  Form 5558                                     720,600       743,700
  Form 7004, total                            6,187,800     6,266,200
    Form 7004, electronic                     3,997,500     4,092,300
  Form 8868, total                              626,500       636,400
    Form 8868, electronic                       199,300       205,000

                                             Projected

Type of return                                  2018

                                                (9)

Grand total [2]                             253,537,500
    Paper grand total                        93,776,300
    Electronic grand total                  159,761,200
Total primary returns [3]                   228,311,900
Individual, total [4]                       156,420,300
  Forms 1040, 1040-A, and 1040-EZ [5]       155,478,100
    Total individual paper returns           24,365,400
      Form 1040                              15,081,500
      Form 1040-A                             4,640,400
      Form 1040-EZ                            4,643,400
    Total individual electronic returns     131,112,700
      Online filing                          47,974,300
      Practitioner electronic filing         83,138,400
  Forms 1040NR/NR-EZ/C/EZ-T                     683,600
  Forms 1040-PR and 1040-SS                     258,600
    Electronic Forms 1040-PR and 1040-SS        105,100
Individual estimated tax, Form 1040-ES,
      total                                  22,872,800
    Form 1040-ES, paper                      22,751,500
    Form 1040-ES, electronic (credit
      card)                                     121,300
Fiduciary (Form 1041), total                  3,117,600
    Paper fiduciary returns                     711,100
    Electronic fiduciary returns              2,406,500
Fiduciary estimated tax, Form 1041-ES           658,900
Partnership, Forms 1065/1065B, total          4,098,300
    Paper partnership returns                 1,341,200
    Electronic partnership returns            2,757,100
Corporation, total                            7,405,700
    Paper corporation returns, total          3,364,300
    Electronic corporation returns,
      total                                   4,041,400
  Forms 1120 and 1120-A, total [6]            1,756,200
    Forms 1120/1120-A, electronic               942,400
  Form 1120-F, total                             39,300
      Form 1120-F, electronic                    13,700
  Form 1120-FSC                                       0
  Form 1120-H                                   293,000
  Form 1120-RIC                                  15,800
  Form 1120-S, total                          5,267,200
    Form 1120-S, electronic                   3,085,300
  Forms 1120L/ND/PC/REIT/SF                      19,500
  Form 1120-C [7]                                14,600
Small Corporation Election, Form 2553           267,400
"REMIC," Form 1066                               46,600
Estate, Forms 706, 706GS(D), 706GS(T),
  and 706NA, total                              119,900
Gift, Form 709                                  253,600
Employment, total [8]                        30,065,000
    Paper employment returns                 21,456,300
    Electronic employment returns             8,608,600
  Forms 940, 940-EZ, and 940-PR, total        5,983,800
    Forms 940, 940-EZ, and 940-PR, paper      4,244,100
    Form 940, e-file/online/XML               1,739,600
  Forms 941, 941PR/SS/E, total               23,652,600
    Forms 941, 941PR/SS/E, paper             16,792,100
    Form 941, e-file/online/XML               6,860,500
  Forms 943, 943-PR, and 943-SS                 197,500
  Forms 944, 944PR/SS, total                    145,400
    Forms 944, 944PR/SS, paper                  137,000
    Form 944, e-file                              8,400
  Form 945                                       83,800
  Form CT-1                                       1,800
Form 1042 [9]                                    43,100
Exempt organization, total [10]               1,681,400
    Paper exempt organization, total            785,300
    Electronic exempt organization,
      total                                     896,000
  Form 990, total                               448,100
    Form 990, electronic                        175,500
  Form 990-EZ, total                            264,500
    Form 990-EZ, electronic                     114,200
  Form 990-N [11]                               574,500
  Form 990-PF, total                            130,000
    Form 990-PF, electronic                      31,800
  Form 990-T                                    136,300
  Form 4720                                       3,000
  Form 5227                                     124,800
Government entity, total                         45,100
  Form 8038                                       4,000
  Form 8038-B                                         0
  Form 8038-CP                                    4,500
  Form 8038-G                                    26,300
  Form 8038-GC                                    7,700
  Form 8038-T                                     1,400
  Form 8038-TC                                      900
  Form 8328                                         200
Political organization, total                    15,600
  Form 1120POL, total                             7,300
    Form 1120POL, electronic                          0
  Form 8871 [12]                                  4,000
  Form 8872, total                                4,300
    Form 8872, electronic                         3,400
Excise, total                                   961,900
  Form 11-C                                       5,900
  Form 720, total                                82,100
    Form 720, electronic                          2,400
  Form 730                                       32,900
  Form 2290, total                              829,700
    Form 2290, electronic                       249,100
  Form 8849, total                               11,300
    Form 8849, electronic                           600
Form 5330 [13]                                   20,300
Form 5500-EZ [14]                               191,300
Form 8752 [15]                                   27,200
Supplemental documents, total [16]           25,225,600
  Form 1040-X, total                          5,869,700
  Form 4868, total                           11,593,800
    Form 4868, paper                          6,519,200
    Form 4868, electronic                     5,074,600
      Credit card                                63,100
      E-file                                  5,011,500
  Form 1120-X                                     4,700
  Form 5558                                     766,800
  Form 7004, total                            6,344,100
    Form 7004, electronic                     4,168,800
  Form 8868, total                              646,500
    Form 8868, electronic                       209,500

[1] Estimated based on information available as of August 2011.

[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, 1040-A, 1040-C, 1040-EZ, 1040-EZ-T, 1040-NR, 1040-NR-EZ,
1040-PR, and 1040-SS.

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

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

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

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

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

[10] "Exempt organization, total" includes Forms 990, 990EZ, 990N,
990PF, 990T, 4720, and 5227. See footnote 7.

[11] Form 990-N is all electronic.

[12] Form 8871 is all electronic.

[13] Form 5330 is the Return of Excise Taxes Related to Employee
Benefit Plans.

[14] IRS regained responsibility for processing Form 5500EZ from the
Department of Labor beginning in 2010.

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

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

Figure A
Projected Increase (Decrease) in Selected Tax Return Filings:
Calendar Years 2011-2018

Statistics of Income Bulletin | Winter 2012

                                             Estimated     Projected
             Type of return                     2011          2012

                                                (1)           (2)

Grand total                                 236,791,500   239,271,700
    Paper grand total                       104,522,300   101,313,700
    Electronic grand total                  132,269,300   137,958,000
Individual, total                           143,261,000   145,436,600
  Forms 1040, 1040-A, and 1040-EZ           142,396,100   144,565,800
    Total individual paper returns           31,652,800    29,698,800
      Form 1040                              21,427,600    19,672,000
      Form 1040-A                             5,304,000     5,173,700
      Form 1040-EZ                            4,921,200     4,853,100
    Total individual electronic returns     110,743,300   114,867,000
      Online filing                          39,325,200    41,522,300
      Practitioner electronic filing         71,418,100    73,344,700
  Forms 1040NR/NR-EZ/C/EZ-T                     625,600       630,200
  Forms 1040-PR and 1040-SS                     239,300       240,600
    Electronic Forms 1040-PR and 1040-SS         93,500        94,300
Individual estimated tax, Form 1040-ES,
  total                                      23,281,000    23,287,500
    Form 1040-ES, paper                      23,179,000    23,180,400
    Form 1040-ES, electronic (credit
      card)                                     102,000       107,100
Partnership, Forms 1065/1065B, total          3,511,600     3,589,900
    Paper partnership returns                 1,739,700     1,533,800
    Electronic partnership returns            1,771,900     2,056,100
Corporation, total                            6,765,000     6,837,900
    Paper corporation returns, total          3,816,100     3,692,500
    Electronic corporation returns,
      total                                   2,948,900     3,145,400
  Forms 1120 and 1120-A, total                1,915,800     1,880,400
    Forms 1120/1120-A, electronic               641,600       724,500
  Form 1120-F, total                             33,400        34,200
    Form 1120-F, electronic                       4,100         6,000
  Form 1120-FSC                                     200           100
  Form 1120-H                                   236,800       244,800
  Form 1120-RIC                                  13,600        13,900
  Form 1120-S, total                          4,540,200     4,638,200
    Form 1120-S, electronic                   2,303,100     2,414,900
  Forms 1120L/ND/PC/REIT/SF                      15,500        16,100
  Form 1120-C                                     9,500        10,200
Employment, total                            29,592,800    29,653,000
    Paper employment returns                 22,301,800    22,075,800
    Electronic employment returns             7,290,900     7,577,200
    Forms 940, 940-EZ, and 940-PR, total      5,692,100     5,737,400
      Forms 940, 940-EZ, and 940-PR,
        paper                                 4,287,100     4,270,500
      Form 940, e-file/online/XML             1,405,000     1,466,900
    Forms 941, 941PR/SS/E, total             23,387,400    23,416,900
      Forms 941, 941PR/SS/E, paper           17,508,200    17,313,800
      Form 941, e-file/online/XML             5,879,200     6,103,100
    Forms 943, 943PR, and 943SS                 215,500       212,600
    Forms 944, 944PR/SS, total                  193,900       185,000
      Forms 944, 944PR/SS, paper                187,100       177,900
      Form 944, e-file                            6,700         7,200
    Form 945                                    102,000        99,200
    Form CT-1                                     1,800         1,800
Exempt organization, total                    1,457,100     1,499,500
    Paper exempt organization, total            774,200       763,400
    Electronic exempt organization,
      total                                     682,900       736,000
    Form 990, total                             401,700       407,700
    Form 990, electronic                        113,900       129,700
  Form 990-EZ, total                            222,500       228,100
    Form 990-EZ, electronic                      73,600        83,900
  Form 990-N                                    479,800       503,700
  Form 990-PF, total                            117,000       120,300
    Form 990-PF, electronic                      15,600        18,700
  Form 990-T                                    112,200       115,100
  Form 4720                                       2,800         2,900
  Form 5227                                     121,100       121,600
Supplemental documents, total                23,538,400    23,540,400
  Form 1040-X                                 6,072,700     5,773,800
  Form 4868, total                           10,504,800    10,685,000
    Form 4868, paper                          6,436,200     6,473,600
    Form 4868, electronic                     4,068,600     4,211,400
      Credit card                                50,600        52,300
      E-file                                  4,018,100     4,159,000
  Form 1120-X                                     3,900         4,000
  Form 5558                                     605,000       628,100
  Form 7004, total                            5,772,900     5,861,300
    Form 7004, electronic                     2,715,800     3,197,000
  Form 8868, total                              579,100       588,300
    Form 8868, electronic                       127,000       144,100

                                             Percentage
                                              increase     Projected
             Type of return                  over 2011        2018

                                                (3)           (4)

Grand total                                         1.0   253,537,500
    Paper grand total                              -3.1    93,776,300
    Electronic grand total                          4.3   159,761,200
Individual, total                                   1.5   156,420,300
  Forms 1040, 1040-A, and 1040-EZ                   1.5   155,478,100
    Total individual paper returns                 -6.2    24,365,400
      Form 1040                                    -8.2    15,081,500
      Form 1040-A                                  -2.5     4,640,400
      Form 1040-EZ                                 -1.4     4,643,400
    Total individual electronic returns             3.7   131,112,700
      Online filing                                 5.6    47,974,300
      Practitioner electronic filing                2.7    83,138,400
  Forms 1040NR/NR-EZ/C/EZ-T                         0.7       683,600
  Forms 1040-PR and 1040-SS                         0.5       258,600
    Electronic Forms 1040-PR and 1040-SS            0.9       105,100
Individual estimated tax, Form 1040-ES,
  total                                             0.0    22,872,800
    Form 1040-ES, paper                             0.0    22,751,500
    Form 1040-ES, electronic (credit
      card)                                         5.0       121,300
Partnership, Forms 1065/1065B, total                2.2     4,098,300
    Paper partnership returns                     -11.8     1,341,200
    Electronic partnership returns                 16.0     2,757,100
Corporation, total                                  1.1     7,405,700
    Paper corporation returns, total               -3.2     3,364,300
    Electronic corporation returns,
      total                                         6.7     4,041,400
  Forms 1120 and 1120-A, total                     -1.8     1,756,200
    Forms 1120/1120-A, electronic                  12.9       942,400
  Form 1120-F, total                                2.4        39,300
    Form 1120-F, electronic                        46.3        13,700
  Form 1120-FSC                                   -50.0             0
  Form 1120-H                                       3.4       293,000
  Form 1120-RIC                                     2.2        15,800
  Form 1120-S, total                                2.2     5,267,200
    Form 1120-S, electronic                         4.9     3,085,300
  Forms 1120L/ND/PC/REIT/SF                         3.9        19,500
  Form 1120-C                                       7.4        14,600
Employment, total                                   0.2    30,065,000
    Paper employment returns                       -1.0    21,456,300
    Electronic employment returns                   3.9     8,608,600
    Forms 940, 940-EZ, and 940-PR, total            0.8     5,983,800
      Forms 940, 940-EZ, and 940-PR,
        paper                                      -0.4     4,244,100
      Form 940, e-file/online/XML                   4.4     1,739,600
    Forms 941, 941PR/SS/E, total                    0.1    23,652,600
      Forms 941, 941PR/SS/E, paper                 -1.1    16,792,100
      Form 941, e-file/online/XML                   3.8     6,860,500
    Forms 943, 943PR, and 943SS                    -1.3       197,500
    Forms 944, 944PR/SS, total                     -4.6       145,400
      Forms 944, 944PR/SS, paper                   -4.9       137,000
      Form 944, e-file                              7.5         8,400
    Form 945                                       -2.7        83,800
    Form CT-1                                       0.0         1,800
Exempt organization, total                          2.9     1,681,400
    Paper exempt organization, total               -1.4       785,300
    Electronic exempt organization,
      total                                         7.8       896,000
    Form 990, total                                 1.5       448,100
    Form 990, electronic                           13.9       175,500
  Form 990-EZ, total                                2.5       264,500
    Form 990-EZ, electronic                        14.0       114,200
  Form 990-N                                        5.0       574,500
  Form 990-PF, total                                2.8       130,000
    Form 990-PF, electronic                        19.9        31,800
  Form 990-T                                        2.6       136,300
  Form 4720                                         3.6         3,000
  Form 5227                                         0.4       124,800
Supplemental documents, total                       0.0    25,225,600
  Form 1040-X                                      -4.9     5,869,700
  Form 4868, total                                  1.7    11,593,800
    Form 4868, paper                                0.6     6,519,200
    Form 4868, electronic                           3.5     5,074,600
      Credit card                                   3.4        63,100
      E-file                                        3.5     5,011,500
  Form 1120-X                                       2.6         4,700
  Form 5558                                         3.8       766,800
  Form 7004, total                                  1.5     6,344,100
    Form 7004, electronic                          17.7     4,168,800
  Form 8868, total                                  1.6       646,500
    Form 8868, electronic                          13.5       209,500

                                            Average annual
                                              percentage
                                               increase
             Type of return                   2012-2018

                                                 (5)

Grand total                                           1.0
    Paper grand total                                -1.3
    Electronic grand total                            2.5
Individual, total                                     1.2
  Forms 1040, 1040-A, and 1040-EZ                     1.2
    Total individual paper returns                   -3.2
      Form 1040                                      -4.3
      Form 1040-A                                    -1.8
      Form 1040-EZ                                   -0.7
    Total individual electronic returns               2.2
      Online filing                                   2.4
      Practitioner electronic filing                  2.1
  Forms 1040NR/NR-EZ/C/EZ-T                           1.4
  Forms 1040-PR and 1040-SS                           1.2
    Electronic Forms 1040-PR and 1040-SS              1.8
Individual estimated tax, Form 1040-ES,
  total                                              -0.3
    Form 1040-ES, paper                              -0.3
    Form 1040-ES, electronic (credit
      card)                                           2.1
Partnership, Forms 1065/1065B, total                  2.2
    Paper partnership returns                        -2.2
    Electronic partnership returns                    5.0
Corporation, total                                    1.3
    Paper corporation returns, total                 -1.5
    Electronic corporation returns,
      total                                           4.3
  Forms 1120 and 1120-A, total                       -1.1
    Forms 1120/1120-A, electronic                     4.5
  Form 1120-F, total                                  2.3
    Form 1120-F, electronic                          14.8
  Form 1120-FSC                                    -100.0
  Form 1120-H                                         3.0
  Form 1120-RIC                                       2.2
  Form 1120-S, total                                  2.1
    Form 1120-S, electronic                           4.2
  Forms 1120L/ND/PC/REIT/SF                           3.2
  Form 1120-C                                         6.2
Employment, total                                     0.2
    Paper employment returns                         -0.5
    Electronic employment returns                     2.1
    Forms 940, 940-EZ, and 940-PR, total              0.7
      Forms 940, 940-EZ, and 940-PR,
        paper                                        -0.1
      Form 940, e-file/online/XML                     2.9
    Forms 941, 941PR/SS/E, total                      0.2
      Forms 941, 941PR/SS/E, paper                   -0.5
      Form 941, e-file/online/XML                     2.0
    Forms 943, 943PR, and 943SS                      -1.2
    Forms 944, 944PR/SS, total                       -3.9
      Forms 944, 944PR/SS, paper                     -4.3
      Form 944, e-file                                2.6
    Form 945                                         -2.8
    Form CT-1                                         0.0
Exempt organization, total                            1.9
    Paper exempt organization, total                  0.5
    Electronic exempt organization,
      total                                           3.3
    Form 990, total                                   1.6
    Form 990, electronic                              5.2
  Form 990-EZ, total                                  2.5
    Form 990-EZ, electronic                           5.3
  Form 990-N                                          2.2
  Form 990-PF, total                                  1.3
    Form 990-PF, electronic                           9.3
  Form 990-T                                          2.9
  Form 4720                                           0.6
  Form 5227                                           0.4
Supplemental documents, total                         1.2
  Form 1040-X                                         0.3
  Form 4868, total                                    1.4
    Form 4868, paper                                  0.1
    Form 4868, electronic                             3.2
      Credit card                                     3.2
      E-file                                          3.2
  Form 1120-X                                         2.7
  Form 5558                                           3.4
  Form 7004, total                                    1.3
    Form 7004, electronic                             4.5
  Form 8868, total                                    1.6
    Form 8868, electronic                             6.4

NOTES: For form and category definitions, see text and footnotes to
Table 1, at the end of this article. Detail may not add to total due
to rounding.
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Author:Collins, Brett
Publication:Statistics of Income. SOI Bulletin
Article Type:Statistical data
Geographic Code:1USA
Date:Dec 22, 2011
Words:9715
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