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Projections of returns that will be filed in Calendar Years 2004-2010.

Each year, a number of tax return forecasts are prepared by the Internal Revenue Service (IRS) research staff under the National Headquarters Office of Research, Analysis, and Statistics. These projections of the number of returns to be filed include categories of tax forms within the individual, tax-exempt, and business returns areas. The information from by these projections provide a foundation for IRS workload estimates and resource requirements contained in budget submissions to the Department of the Treasury, Office of Management and Budget, and Congress. This update represents projections made in the fall of 2003.

Table 1 represents the most current forecasts for the major form types that are projected. The grand total of all tax returns to be filed in Calendar Year (CY) 2004 is expected to be 226.9 million. This volume is projected to increase at an approximate annual rate of 1.6 percent through CY 2010, when the number of return filings is expected to reach 249.7 million.

In preparing these projections, various factors that may affect IRS workload are carefully reviewed. These include recent filing patterns, economic and demographic trends, enacted legislation, and administrative changes. In these latest projections, partial yeas data through late summer 2003 are factored into most forecast models. Legislative and administrative changes approved for future implementation are also factored in the forecasts as "off-model" adjustments. These "adjustments" are explained in more detail in the later part of the article.

New Forms Impact Grand Total, Primary Total, and Supplemental Documents Volumes

In response to customer requests, projections of several additional form types have now been included. These additional forms being projected include: Form 2553, Election by a Small Business Corporation; Form 1066, U.S Real Estate Mortgage Investment Conduit Income Tax Return; and Form 8868, Application for Extension of Time To File an Exempt Organization Return. Form 8868 is incorporated under the "Supplemental Documents" subtotal, while the other two are listed separately.

The additional return types being forecast by Research staff for the first time, i.e., Forms 1066, 2553, and 8868 will impact the reported total and subtotals. Forms 1066 and 2553 will add to the count of "Primary Returns." Form 8868 will add to the count of "Supplemental Documents." And all three return types will add to the count for "Grand Total." Customers should keep this in mind when making any historical comparisons to past-published data series.

E-Filing Initiatives

In a major IRS-industry effort to promote and encourage electronically filed (e-filed) returns, a consortium of 17 private sector companies began providing free tax preparation and e-filing options via the Internet starting in the 2003 filing season. More than 2.7 million qualifying taxpayers filed online individual returns by accessing various consortium member companies' web sites. The link to consortium companies' web sites will continue to be provided on the IRS home page (www.irs.gov).

The IRS will also provide incentives for practitioners to increase electronic filing by offering them web-bared products that allow electronic interactions with the IRS. The electronic services products give qualifying members access to the following activities: electronic account resolution--which allows authorized practitioners to submit inquiries for their clients' individual/business tax accounts; disclosure authorization--which allows authorized practitioners to electronically submit Power of Attorney or Tax Information Authorization over the Internet; transcript delivery system--which speeds request and delivery of taxpayer return/account information; and taxpayer identification number (TIN) matching-which allows taxpayers subject to backup withholding to match name and TIN combinations with IRS records. These products will be accessible from the IRS home page.

There are also an increasing number of programs to provide paperless filing in the business returns area. For example, more business friendly e-file tax software is being implemented in CY 2003. Also, new e-file options for exempt organization returns (Forms 990, 990EZ, and 8868) and corporate income tax returns (Forms 1120A, 1120S, and 1120POL) will be available beginning in CY 2004. The new e-file software initiative will lead to the phaseout of the current e-filing, online filing, and magnetic-tape filing options in the employment returns (Forms 941 and 940) area.

The introduction of major new products to the e-file/e-commerce environment, such as the initiatives described above, results in upward adjustments to the projected baseline e-file volumes. However, it is not possible to quantify all likely future developments in the e-file arena, as some IRS plans are still in their infancy, and some technological adaptations are still speculative. Thus, the e-file forecasts of IRS research staff merely reflect extrapolations of existing trends and what is known about future developments. As such, they should not be interpreted as the agency's goals.

Projection Highlights

Grand Total Returns, Primary Returns, Supplemental Documents

The "grand total" figure encompasses "total primary returns" and "supplemental documents." "Total primary returns" account for the bulk of the IRS returns processing workload and include the three largest return categories: individual income tax returns, employment tax returns, and individual estimated tax payment vouchers. These three form types constitute over 90 percent of the "total primary returns." "Supplemental documents" consist mainly of amended returns and requests for filing extensions by individuals and corporations.

Table 1 presents a complete list of yearly projections by form type and medium of filing through CY 2010. In CY 2004, approximately 206.8 million returns are projected to fall under "total primary returns," and 20.07 million under "supplemental documents." As shown in Figure A, these forecasts reflect an increase of 1. I percent in primary returns and 3.2 percent in supplemental returns over CY 2003. Figure A also shows an average annual growth rate from CY 2003 through CY 2010 for "total primary returns" and "supplemental documents" of 1.4 percent and 3.0 percent, respectively.

Individual Income Tax Returns

"Total individual returns" are defined as: paper and electronic versions of the major individual income tax returns, Forms 1040, 1040A, 1040EZ; Form 1040NR, U.S. Non-Resident Alien Income Tax Return; Form 1040PR, Planilla para la Declaracion de la Contribucion Federal Sobre El

Trabajo Por Cuenta Propia--Puerto Rico; and Form 1040SS, U.S. Self-Employment Tax Return--U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), or Puerto Rico. This heading excludes Form 1040X, Individual Amended Return, which is included under the "supplemental documents" heading. In CY 2004, the number of "total individual returns" filed is projected to reach 131.6 million and grow at an average annual rate of 1.3 percent until CY 2010. At this rate, the projected number of "total individual returns" will reach 143.0 million by CY 2010, with 92.4 million projected to be filed electronically.

Total Individual Electronic Returns

Total individual electronic (e-file) returns include individual income tax returns filed via TeleFile, or the "standard" electronic method, as described below. The projected number of individual returns to be filed electronically in CY 2004 is 59.8 million. Under current trends, this number is expected to grow at an average rate of 8.4 percent per year. The projected e-file pattern for CY 2004 to 2010 is one of stronger growth in the initial forecasted years, followed by a dampened growth in the later years, as is customary in the growth pattern for an innovative commercial product.

Standard Electronic Returns

Standard e-file returns are non-TeleFile returns (defined below) filed through an authorized third party, or what is termed an "electronic return originator" (ERO). In general, standard e-file returns are filed either through tax practitioners or from a home computer via an "online" filing option that routes the return to an ERO. In CY 2004, standard e-file returns are projected to make up 55.8 million of the total individual returns filed. This reflects a relatively large increase (15 percent) over CY 2003. Online filing, particularly, is the fastest growing component of e-file. CY 2004 shows a 21percent jump over CY 2003 in online filed returns, and it is expected that CY 2005 will show a jump of another 18 percent, aided greatly by the new consortium offering free e-file options over the Internet. The strong continued rise of standard e-file returns, in general, is attributable to all the promotion and aggressive product innovations from both the IRS and private industry.

TeleFile

Returns filed via the TeleFile program are transmitted by the filer using a touch-tone telephone. A large share of filers of Form 1040EZ can opt to file using TeleFile in lieu of a paper return. Unlike standard e-file, however, TeleFile volumes should drop by 53 thousand returns, or 1.3 percent, in CY 2004, and are expected to drop another 1.6 percent in CY 2005. This decline is attributable to several factors, including the migration to other e-file options.

Individual Electronic Returns by Form Type

The strength of the average annual growth rate of electronically-filed individual income tax returns (8.4 percent through CY 2010) compared to that of total individual income tax returns (1.3 percent) is an indication that taxpayers may be switching increasingly to an electronic filing option. To date, most individual e-file returns reflect taxpayers with less complicated tax situations. As a result, and as illustrated in Figure B, of the 59.8 million total individual e-file returns projected to be filed in CY 2004, only about 41 percent (24.5 million) will have the characteristics of the more complicated "long" Form 1040, if filed on paper. In contrast, 25 percent (14.7 million) will have the characteristics of the "short" Form 1040EZ returns, and another 34 percent (20.5 million) will have the characteristics of the other "short" return, Form 1040A.

Individual Estimated Tax Vouchers

Form 1040ES, Estimated Tax for Individuals, is used by filers who need to make advance tax payments and who expect their tax withholding to be less than 90 percent of their tax for the year in which they are filing. Individual taxpayers typically file more than one voucher (Form 1040ES) during the course of the year, usually one per quarter. The number of Forms 1040ES filed actually dropped in CY 2003. The suspected reasons for this drop include recent tax law changes which reduced tax liabilities, the dramatic slump in the stock market which has greatly reduced the amount of capital gains being realized, and the "sluggish" economic recovery. However, approximately 29.3 million individual estimated tax vouchers are expected to be filed in CY 2004, a projected growth of about 2.7 percent over CY 2003. This return category is expected to grow at an average annual rate of 2.3 percent over the entire period from CY 2003 to CY 2010. In CY 2010, about 33.5 million individual estimated tax vouchers are projected to be filed.

Employment Tax Returns

Paper and electronic versions of several tax forms fall under the heading of employment tax 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 Quarterly Federal Tax Return for Agricultural Employees; Form 945, Annual Return of Withheld Federal Income Tax; and Form CT-1, Employer's Annual Railroad Tax Return.

Employment tax returns make up the third largest component of the "total primary returns" figure, after individual income tax returns and individual estimated tax vouchers. Approximately 30.0 million employment tax returns are projected to be filed in CY 2004. This represents an increase of 0.7 percent over CY 2003. The number is expected to grow at an annual rate of 0.5 percent until CY 2010, when it is projected to reach 30.9 million. The relatively slow rate reflected for this series is bared on actual filing experience in recent years, and particularly the slow increase projected for the two largest components, the Form 940 and Form 941 return series.

The Form 941 return series is the largest in the employment tax category, with about 80 percent of the total. In CY 2004, an estimated 23.9 million returns from the Form 941 return series are expected to be filed. The e-file and TeleFile components of the 941 return types are expected to reach 3.8 million and 0.8 million, respectively, in CY 2004.

Both the Form 940 and Form 941 have a magnetic tape filing component. Form 940 returns filed by magnetic tape are projected to stay at about 483 thousand in CY 2004, while Form 941 magnetic-tape filings are expected to drop to 242 thousand returns. Both Forms 940 and 941 magnetic-tape filing will undergo major program changes in their respective electronic filing category. In particular, magnetic-tape filing in these areas will be phased out in CY 2005, when business returns filers are expected to switch over to the enhanced e-file option bared on new e-filing software.

Return filings of Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, are not included in the above total employment tax figure. They ate, instead, reported separately in Table 1. Approximately 29.0 thousand Form 1042 returns are expected to be filed in CY 2004. The projected volume is expected to grow slowly to about 31.1 thousand by CY 2010.

Cessation of IRS Processing of Employee Plan Returns

Employee plan returns are filed by employers or other administrators of employee pension plans to report information on the benefits they provide. Employee plan returns include Form 5500, Annual Return/Report of Employee Benefits Plan (with more than 100 participants), Form 5500C/R, Annual Return/Report of Employee Benefits Plan (with fewer than 100 participants); and Form 5500EZ, Annual Return of One Participant Pension Benefit Plan. However, in July 2000, the Department of Labor assumed responsibility for processing all employee plan returns associated with Return Year 1999 and beyond so as to capture more of the data on the return than IRS could provide. The IRS will continue to handle other administrative responsibilities regarding employee plan returns but not their submission processing. Hence, projections will no longer be reported for these return series.

Partnership Returns

Form 1065, U.S. Partnership Return of Income, and Form 1065B, U.S. Large Partnership Return of Income, are filed by partnerships to report income, deductions, tax credits, or losses. The projected number of these returns to be filed in CY 2004 is 2.5 million. This number, an increase of 4.4 percent over CY 2003, is projected to keep increasing at an average rate of 3.7 percent per year. The number of partnership returns filed is expected to increase to 3.1 million by CY 2010.

Corporation Income 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; 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 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 2004, the projected number of corporation returns filed is 6.1 million. This is nearly a 2.4-percent increase over CY 2003. It is expected that these returns will to continue to increase, to 6.9 million by CY 2010, as Table 1 shows. Beginning in CY 2004, there will be a new electronic filing option available for Forms 1120/A, 1120S, and 1120POL, also shown in Table 1.

Excise Tax Returns

Excise tax returns include the following four return types: Form 11C, Occupational Tax and Registration Return for Wagering, Form 720, Quarterly Federal Excise Tax Return; Form 730, Tax on Wagering; and Form 2290, Heavy Vehicle Use Tax Return. The total number of excise tax returns filed with the IRS is projected to be 863 thousand in CY 2004. That number is expected to grow to 908 thousand by CY 2010.

Tax-Exempt Organization Returns

The category "exempt organization" traditionally included Form 990 series returns, plus Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code, and Form 5227, Split-Interest Trust Information Return--all reflecting various returns for organizations exempt from income tax. However, in response to IRS resource-planning needs, this return category has been expanded and now includes the following additional returns: Form 5330, Return of Initial Excise Taxes Related to Employee Benefit Plans; and Form 5558, Application for Extension of Time To File Certain Employee Plans Returns. A new grouping "Government Entities/Bonds" has now been added and includes: Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues; Form 8038G, Information Return for Government Purpose Tax-Exempt Bond Issues; Form 8038GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues; Form 8038T, Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate; and Form 8328, Carry Forward Election of Unused Private Activity Bond Volume Cap. The category "Political Organizations" has also been added and includes Forms 1120POL; Form 8871, Political Organization Notice of Section 527 Status; and Form 8872 Political Organization Report of Contributions and Expenditures. (Note that in prior years, Form 1120POL was included in the subtotal for "Corporation.") The newly-defined total for exempt organization returns is projected to be 868 thousand in CY 2004, and to grow to 976 thousand by 2010. In addition, Forms 990/EZ will also be available to be filed electronically beginning in CY 2004.

Estate Tax Returns

The Economic Growth and Tax Relief Reconciliation Act of 2001 has significant impact on estate tax (Forms 706/706NA) law. The tax relief act reduces estate tax liability by raising the allowable exempt amount of taxable estates and by lowering the maximum tax rate for years 2003 thorough 2010. Under current law, the estate tax will be repealed on all estates where the year of death is 2010. In 2011, however, under existing law, estate tax will then revert to the law in place before June 7, 2001. The effects of this new tax law account for the projected downward trend in estate tax return filings.

Unique Drops in Filings for FY 2003

In what is a rare development, available data for the current fiscal year indicate that return filing volumes in CY 2003 will be lower than those for 2002--for several major (high volume) return categories. The most notable of these are the individual income tax returns and the individual estimated tax payments. Yearly declines in these individual return categories, in turn, largely account for the associated drops in Total Primary and Grand Total for 2003 relative to 2002. Such year-to-year declines in filing volumes have occurred only a few times over the past 3 decades. This most recent occurrence is due to two factors: filing extensions to military personnel overseas and the U.S. economy.

Data indicate that total individual income tax returns received in 2003 will be about 248,000 returns less than the number received in 2002. Special filing extension granted to military forces in the Persian Gulf and related war zones is contributing somewhat to fewer tax returns filed in 2003. However, the main cause for the expected drop in individual tax return filings in 2003 appears to be the noticeable drop in employment measured for both 2001 and 2002. In effect, fewer people employed mean fewer people required to file tax returns. And the related fallout effects from the recent recession and "sluggish" recovery are also likely reasons for individuals needing to make fewer estimated tax payments. However, expectations for stronger economic growth in the future lead to projections for future growth in return filings.

New Submission Processing Center Alignments

The IRS is continuing its modernization efforts, begun in CY 2001, to realign and consolidate its ten submission processing centers for paper returns. Cincinnati and Ogden centers have discontinued accepting individual returns and process virtually all business and certain other returns, starting in CY 2003. Included are such returns as employment tax, estate and trust income tax, tax-exempt organization, employee plans, partnership, estate, gift, and corporation tax returns. The Brookhaven center will process fewer individual returns in CY 2003 than it did in CY 2002, and will cease to exist as a submission processing center in CY 2004. Under current modernization plans, the following three IRS centers will also cease to process individual returns: Memphis will be phased out in CY 2006, Philadelphia in CY 2008, and Andover in CY 2010. All paper individual tax returns and related forms, such as the individual estimated tax vouchers, will be then redistributed and processed in the remaining centers.

IRS modernization plans for the realignment of the processing of electronically-filed returns are also currently under way. Final decisions are pending in many program areas.

Projection Methodology

A variety of statistical methods is employed in the production of the projections represented in this article. In general, each unique return (form) type has its own forecasting methodology. Among the forecasting models employed are regression analyses, exponential smoothing techniques, weighted moving averages, and other time series models that incorporate historically observed growth rates.

Partial year data through late summer of CY 2003 were generally available at the time these projections were made. These partial year data were extrapolated for the full year and factored into the models.

Regression Analysis

One of the common methods the IRS staff uses in forecasting is econometric modeling. It is used when a solid statistical relationship can be formed between the historical filings of a tax return and an economic or demographic independent variable. Some examples of these independent variables include estimates of personal income, and employment, as provided by Global Insight, Inc. These variables, where applicable, are lagged 1 year to reflect their effect on the filings of the tax return for the specific tax year.

Time Series Analysis

In the care where no statistically relevant relationship can be found between the filing pattern of a form type and an independent variable(s), the research staff then employs trend extrapolation methods. The two most common forms of these time series models are weighted moving averages and exponential smoothing.

Growth Rates

If the actual recorded data are insufficient to form the basis for a reliable statistical projection model, then simple growth rates are used as the final approach. This method assumes that, for a given form type, a previously observed growth pattern will continue into the future for a limited number of years. Should historical data be nonexistent or the data prove to be ineffective in deriving any growth pattern assumption, the pattern for a related form with an established trend is used as a proxy.

Off-Model Adjustments

"Off-model adjustment" is a term used to describe additional changes occasionally made to the initial projection generated by the statistical model. These changes are typically made in the care of legislative or administrative changes that will have effects in the future and which the statistical forecasting models are not designed to take into account. These off-model adjustments are estimated from other available data or the judgment of knowledgeable program staff. The projections of estate tax returns (Form 706 series) provide a clear example of such off-model adjustments. The projection for estate tax returns reflects adjustments for the estimated impact of the Economic Growth and Tax Relief Reconciliation Act of 2001, which gradually reduces this tax in stages. However, most legislative or administrative changes must be formally enacted in order to be factored into forecasts developed by the IRS research staff.
Table 1.--Number of Returns Filed, or To Be Filed, With the Internal
Revenue Service, Calendar Years 2002-2010

 Actual Estimated (1)
Type of return 2002 2003

 (1) (2)

Grand total (2) 227,396,852 224,031,900

Total primary returns (3) 208,532,562 204,577,300

Individual, total (4) 130,977,519 130,728,900
 Forms 1040, 1040A, and 1040EZ (5) 130,341,159 130,057,300
 Total paper individual returns 83,505,077 77,330,400
 Paper Form 1040 59,486,144 55,785,400
 Paper Form 1040A 13,456,212 12,101,600
 Paper Form 1040EZ 10,562,721 9,443,500
 Total individual electronic returns 46,836,082 52,726,900
 Online filing 9,420,295 11,950,000
 Practitioner electronic filing 33,239,859 36,750,600
 TeleFile 4,175,928 4,026,400
 Form 1040NR 555,609 566,000
 Forms 1040PR and 1040SS 80,751 105,600
Individual estimated tax, Form 1040-ES 32,995,873 28,531,100
 Paper Form 1040-ES 32,952,032 28,462,700
 Electronic (credit card) Form 1040-ES 43,841 68,400
Fiduciary (Form 1041), total 3,657,960 3,794,000
 Paper fiduciary returns 2,447,227 2,430,100
 Electronic/magnetic tape fiduciary
 returns 1,210,733 1,355,900
Fiduciary estimated tax, Form 1041-ES 586,924 616,900
Partnership, Form 1065/1065B 2,271,755 2,376,800
 Paper partnership returns 2,246,410 2,325,800
 Electronic partnership returns 25,345 51,000
Corporation, total 5,728,230 5,931,500
 Paper corporation returns, total 5,728,230 5,931,500
 Electronic corporation returns, total N/A N/A
 Form 1120, total 2,131,902 2,173,000
 Form 1120A, total 229,658 222,800
 Electronic 1120/1120A N/A N/A
 Form 1120F 23,579 24,200
 Form 1120FSC 4,575 2,900
 Form 1120H 127,290 143,000
 Form 1120RIC 11,450 12,200
 Form 1120S, total 3,191,108 3,344,400
 Electronic 1120S N/A N/A
 Forms 1120L/PC/REIT/SF, total 8,660 9,100
Small corporation election, Form 2553 615,983 599,200
"REMIC" Form 1066 14,059 15,000
Estate tax, Forms 706 and 706NA, total 113,959 86,800
Gift tax, Form 709 282,625 294,800
Employment tax, total (6) 29,514,177 29,812,800
 Paper employment returns 24,429,091 24,272,500
 Magnetic tape employment returns 1,340,422 1,428,600
 Electronic returns 3,744,664 4,111,700
 Forms 940, 940EZ, and 940PR, total 5,546,253 5,647,000
 Paper Forms 940, 940EZ, and 940PR 4,785,162 4,819,200
 Magnetic tape Form 940 440,832 462,500
 Form 940e-file/online/XML 320,259 365,300
 Forms 941, 941PR/SS/E, total 23,510,052 23,721,000
 Paper 941, 941PR/SS/E 19,186,057 19,008,500
 Magnetic tape Form 941 899,590 966,100
 Form 941 e-file/online/XML 2,573,035 2,920,700
 Form 941 TEL 851,370 825,700
 Forms 943 and 943 PR 283,306 275,000
 Form 945 172,922 167,800
 Form CT-1 1,644 2,000
Form 1042 (7) 27,398 28,700
Exempt organization, total (8) 744,418 765,700
 Paper exempt organization, total 744,418 765,700
 Electronic exempt organization, total N/A N/A
 Form 990, total 361,536 368,000
 Form 990, electronic N/A N/A
 Form 990EZ, total 133,430 137,600
 Form 990EZ, electronic N/A N/A
 Form 990C 3,514 3,600
 Form 99OPF 76,905 80,100
 Form 990T 46,377 48,500
 Form 4720 2,025 2,100
 Form 5227 120,631 125,800
Government entities, total 66,566 57,700
 Form 8038 5,000 5,100
 Form 8038G 28,392 28,400
 Form 8038GC 12,699 13,400
 Form 8038T 20,169 10,600
 Form 8328 306 200
Political organizations, total 28,519 17,300
 Form 1120POL, total 10,591 8,000
 Electronic 1120POL N/A N/A
 Form 8871 5,631 3,300
 Form 8872 12,297 6,000
Excise tax, total (9) 836,402 852,500
 Form 11-C 11,128 10,800
 Form 720 161,140 158,100
 Form 730 48,888 48,700
 Form 2290 615,246 634,900
Form 5330 25,581 24,900
Form 8752 (10) 44,614 42,700
Supplemental documents, total (11) 18,864,290 19,454,600
 Form 1040X 3,499,711 3,601,900
 Total Form 4868 8,268,541 8,541,900
 Paper Form 4868 7,424,917 7,650,500
 Electronic Form 4868 843,624 891,400
 Credit card Form 4868 22,754 21,000
 Form 4868 e-file 335,328 310,300
 Form 4868 TeleFile 485,542 560,100
 Form 2688 3,324,763 3,425,100
 Form 1120X 15,223 15,400
 Form 5558 412,885 429,800
 Form 7004 2,948,526 3,041,400
 Form 8868 394,641 399,000
 Form 8868 e-file N/A N/A

 Projected

Type of return 2004 2005

 (3) (4)

Grand total (2) 226,859,900 231,237,600

Total primary returns (3) 206,784,900 210,517,000

Individual, total (4) 131,597,000 134,038,000
 Forms 1040, 1040A, and 1040EZ (5) 130,878,700 133,265,600
 Total paper individual returns 71,076,100 66,562,600
 Paper Form 1040 52,099,500 49,857,300
 Paper Form 1040A 10,405,300 9,131,200
 Paper Form 1040EZ 8,571,300 7,574,100
 Total individual electronic returns 59,802,600 66,703,000
 Online filing 14,513,400 17,179,900
 Practitioner electronic filing 41,316,300 45,615,700
 TeleFile 3,972,900 3,907,400
 Form 1040NR 610,900 663,100
 Forms 1040PR and 1040SS 107,500 109,300
Individual estimated tax, Form 1040-ES 29,290,300 30,032,600
 Paper Form 1040-ES 29,204,500 29,925,700
 Electronic (credit card) Form 1040-ES 85,900 106,900
Fiduciary (Form 1041), total 3,846,900 3,924,700
 Paper fiduciary returns 2,436,400 2,439,400
 Electronic/magnetic tape fiduciary
 returns 1,410,500 1,485,300
Fiduciary estimated tax, Form 1041-ES 633,800 694,400
Partnership, Form 1065/1065B 2,480,300 2,582,100
 Paper partnership returns 2,392,400 2,447,100
 Electronic partnership returns 87,900 135,000
Corporation, total 6,073,100 6,217,300
 Paper corporation returns, total 6,049,200 6,150,200
 Electronic corporation returns, total 23,900 67,100
 Form 1120, total 2,174,000 2,190,100
 Form 1120A, total 218,600 215,200
 Electronic 1120/1120A 9,700 26,800
 Form 1120F 24,800 25,400
 Form 1120FSC N/A N/A
 Form 1120H 147,400 151,900
 Form 1120RIC 12,800 13,400
 Form 1120S, total 3,486,400 3,612,000
 Electronic 1120S 14,200 40,300
 Forms 1120L/PC/REIT/SF, total 9,200 9,400
Small corporation election, Form 2553 616,100 629,500
"REMIC" Form 1066 16,000 16,900
Estate tax, Forms 706 and 706NA, total 74,800 59,900
Gift tax, Form 709 306,800 318,800
Employment tax, total (6) 30,019,000 30,161,900
 Paper employment returns 24,252,200 24,074,700
 Magnetic tape employment returns 724,300 N/A
 Electronic returns 5,042,500 6,087,200
 Forms 940, 940EZ, and 940PR, total 5,671,100 5,695,900
 Paper Forms 940, 940EZ, and 940PR 4,819,700 4,783,600
 Magnetic tape Form 940 482,800 N/A
 Form 940e-file/online/XML 368,600 912,300
 Forms 941, 941PR/SS/E, total 23,914,100 24,042,200
 Paper 941, 941PR/SS/E 18,998,700 18,867,300
 Magnetic tape Form 941 241,500 N/A
 Form 941 e-file/online/XML 3,848,200 4,349,200
 Form 941 TEL 825,700 825,700
 Forms 943 and 943 PR 266,700 259,500
 Form 945 165,100 162,400
 Form CT-1 1,900 1,900
Form 1042 (7) 29,000 29,400
Exempt organization, total (8) 784,100 801,600
 Paper exempt organization, total 783,700 790,800
 Electronic exempt organization, total 400 10,800
 Form 990, total 375,700 382,600
 Form 990, electronic 300 7,900
 Form 990EZ, total 140,300 142,900
 Form 990EZ, electronic 100 2,900
 Form 990C 3,600 3,500
 Form 99OPF 83,300 86,500
 Form 990T 48,800 49,100
 Form 4720 2,200 2,200
 Form 5227 130,300 134,700
Government entities, total 59,000 60,200
 Form 8038 5,200 5,300
 Form 8038G 28,900 29,400
 Form 8038GC 14,100 14,700
 Form 8038T 10,600 10,600
 Form 8328 300 300
Political organizations, total 31,000 15,400
 Form 1120POL, total 5,900 5,800
 Electronic 1120POL N/A 100
 Form 8871 11,700 3,400
 Form 8872 13,400 6,200
Excise tax, total (9) 862,800 871,600
 Form 11-C 10,400 9,900
 Form 720 153,400 147,200
 Form 730 47,700 46,700
 Form 2290 651,300 667,700
Form 5330 24,200 23,500
Form 8752 (10) 40,900 39,300
Supplemental documents, total (11) 20,075,000 20,720,600
 Form 1040X 3,713,600 3,850,200
 Total Form 4868 8,836,000 9,130,200
 Paper Form 4868 7,890,400 8,127,100
 Electronic Form 4868 945,600 1,003,100
 Credit card Form 4868 21,000 21,000
 Form 4868 e-file 306,800 303,400
 Form 4868 TeleFile 617,800 678,700
 Form 2688 3,525,500 3,625,800
 Form 1120X 15,500 15,700
 Form 5558 446,800 463,800
 Form 7004 3,134,300 3,227,100
 Form 8868 403,400 407,800
 Form 8868 e-file 400 8,400

 Projected

Type of return 2006 2007

 (5) (6)

Grand total (2) 235,401,700 239,173,800

Total primary returns (3) 214,032,000 217,160,200

Individual, total (4) 136,341,500 138,247,500
 Forms 1040, 1040A, and 1040EZ (5) 135,506,700 137,341,100
 Total paper individual returns 62,230,900 56,144,400
 Paper Form 1040 47,200,800 44,101,200
 Paper Form 1040A 8,326,500 7,779,700
 Paper Form 1040EZ 6,703,600 6,263,400
 Total individual electronic returns 73,275,800 79,196,800
 Online filing 19,593,700 21,599,800
 Practitioner electronic filing 49,818,000 53,761,300
 TeleFile 3,864,200 3,835,600
 Form 1040NR 723,600 793,600
 Forms 1040PR and 1040SS 111,100 112,800
Individual estimated tax, Form 1040-ES 30,716,200 31,417,200
 Paper Form 1040-ES 30,587,600 31,266,100
 Electronic (credit card) Form 1040-ES 128,600 151,100
Fiduciary (Form 1041), total 4,002,500 4,080,200
 Paper fiduciary returns 2,442,100 2,444,400
 Electronic/magnetic tape fiduciary
 returns 1,560,400 1,635,800
Fiduciary estimated tax, Form 1041-ES 728,600 762,500
Partnership, Form 1065/1065B 2,682,300 2,701,000
 Paper partnership returns 2,489,700 2,520,300
 Electronic partnership returns 192,600 260,700
Corporation, total 6,358,500 6,503,400
 Paper corporation returns, total 6,226,500 6,226,500
 Electronic corporation returns, total 132,000 276,800
 Form 1120, total 2,205,900 2,221,300
 Form 1120A, total 212,500 210,400
 Electronic 1120/1120A 51,900 107,000
 Form 1120F 26,000 26,600
 Form 1120FSC N/A N/A
 Form 1120H 156,500 161,000
 Form 1120RIC 14,000 14,500
 Form 1120S, total 3,734,100 3,859,700
 Electronic 1120S 80,100 169,800
 Forms 1120L/PC/REIT/SF, total 9,600 9,800
Small corporation election, Form 2553 643,000 656,500
"REMIC" Form 1066 17,900 18,900
Estate tax, Forms 706 and 706NA, total 55,900 43,200
Gift tax, Form 709 330,800 342,800
Employment tax, total (6) 30,274,300 30,418,300
 Paper employment returns 23,858,600 23,664,500
 Magnetic tape employment returns N/A N/A
 Electronic returns 6,415,700 6,753,800
 Forms 940, 940EZ, and 940PR, total 5,719,900 5,744,600
 Paper Forms 940, 940EZ, and 940PR 4,746,600 4,709,900
 Magnetic tape Form 940 N/A N/A
 Form 940e-file/online/XML 973,300 1,034,700
 Forms 941, 941PR/SS/E, total 24,140,600 24,269,500
 Paper 941, 941PR/SS/E 18,698,200 18,550,400
 Magnetic tape Form 941 N/A N/A
 Form 941 e-file/online/XML 4,616,700 4,893,400
 Form 941 TEL 825,700 825,700
 Forms 943 and 943 PR 252,500 245,700
 Form 945 159,600 156,800
 Form CT-1 1,800 1,800
Form 1042 (7) 29,700 30,100
Exempt organization, total (8) 818,500 835,200
 Paper exempt organization, total 803,600 811,400
 Electronic exempt organization, total 14,900 23,800
 Form 990, total 388,900 395,000
 Form 990, electronic 10,900 17,400
 Form 990EZ, total 145,600 148,300
 Form 990EZ, electronic 4,000 6,400
 Form 990C 3,400 3,400
 Form 99OPF 89,700 92,900
 Form 990T 49,400 49,700
 Form 4720 2,300 2,400
 Form 5227 139,200 143,600
Government entities, total 61,500 62,800
 Form 8038 5,400 5,500
 Form 8038G 29,800 30,300
 Form 8038GC 15,400 16,100
 Form 8038T 10,600 10,600
 Form 8328 300 300
Political organizations, total 30,900 15,600
 Form 1120POL, total 5,700 5,600
 Electronic 1120POL 200 300
 Form 8871 11,700 3,600
 Form 8872 13,400 6,400
Excise tax, total (9) 879,300 886,600
 Form 11-C 9,500 9,100
 Form 720 140,100 132,400
 Form 730 45,700 44,700
 Form 2290 684,000 700,400
Form 5330 22,800 22,100
Form 8752 (10) 37,800 36,400
Supplemental documents, total (11) 21,369,700 22,013,600
 Form 1040X 3,990,400 4,125,300
 Total Form 4868 9,424,300 9,718,400
 Paper Form 4868 8,360,200 8,589,600
 Electronic Form 4868 1,064,100 1,128,800
 Credit card Form 4868 21,000 21,000
 Form 4868 e-file 300,000 296,600
 Form 4868 TeleFile 743,100 811,200
 Form 2688 3,726,100 3,826,500
 Form 1120X 15,800 16,000
 Form 5558 480,700 497,700
 Form 7004 3,320,000 3,412,800
 Form 8868 412,300 416,900
 Form 8868 e-file 11,500 18,300

 Projected

Type of return 2008 2009

 (7) (8)

Grand total (2) 242,829,800 246,333,400

Total primary returns (3) 220,171,200 223,027,800

Individual, total (4) 139,976,000 141,586,900
 Forms 1040, 1040A, and 1040EZ (5) 138,993,200 140,522,600
 Total paper individual returns 54,830,500 51,948,500
 Paper Form 1040 41,587,800 39,401,800
 Paper Form 1040A 7,336,300 6,950,700
 Paper Form 1040EZ 5,906,400 550
 Total individual electronic returns 84,162,700 80,574,100
 Online filing 22,871,100 23,819,700
 Practitioner electronic filing 57,474,900 60,950,200
 TeleFile 3,816,700 3,804,200
 Form 1040NR 868,300 948,100
 Forms 1040PR and 1040SS 114,500 116,100
Individual estimated tax, Form 1040-ES 32,127,200 32,827,300
 Paper Form 1040-ES 31,952,700 32,628,700
 Electronic (credit card) Form 1040-ES 174,500 198,600
Fiduciary (Form 1041), total 4,157,900 4,235,700
 Paper fiduciary returns 2,446,200 2,447,500
 Electronic/magnetic tape fiduciary
 returns 1,711,700 1,788,200
Fiduciary estimated tax, Form 1041-ES 796,900 830,200
Partnership, Form 1065/1065B 2,878,200 2,973,800
 Paper partnership returns 2,538,900 2,545,500
 Electronic partnership returns 339,300 428,300
Corporation, total 6,648,400 6,794,300
 Paper corporation returns, total 6,146,800 6,084,000
 Electronic corporation returns, total 501,600 710,300
 Form 1120, total 2,236,600 2,251,800
 Form 1120A, total 208,700 207,400
 Electronic 1120/1120A 190,700 265,900
 Form 1120F 27,200 27,800
 Form 1120FSC N/A N/A
 Form 1120H 165,500 170,100
 Form 1120RIC 15,100 15,700
 Form 1120S, total 3,985,300 4,111,400
 Electronic 1120S 310,900 444,500
 Forms 1120L/PC/REIT/SF, total 10,000 10,200
Small corporation election, Form 2553 669,900 683,400
"REMIC" Form 1066 19,800 20,800
Estate tax, Forms 706 and 706NA, total 38,300 38,000
Gift tax, Form 709 354,800 366,800
Employment tax, total (6) 30,576,500 30,735,200
 Paper employment returns 23,478,500 23,289,700
 Magnetic tape employment returns N/A N/A
 Electronic returns 7,098,000 7,445,500
 Forms 940, 940EZ, and 940PR, total 5,770,200 5,795,500
 Paper Forms 940, 940EZ, and 940PR 4,673,900 4,637,300
 Magnetic tape Form 940 N/A N/A
 Form 940e-file/online/XML 1,096,300 1,158,200
 Forms 941, 941PR/SS/E, total 24,411,500 24,553,900
 Paper 941, 941PR/SS/E 18,409,800 18,266,600
 Magnetic tape Form 941 N/A N/A
 Form 941 e-file/online/XML 5,176,000 5,461,600
 Form 941 TEL 825,700 825,700
 Forms 943 and 943 PR 239,100 232,800
 Form 945 154,000 151,200
 Form CT-1 1,600 1,700
Form 1042 (7) 30,400 30,800
Exempt organization, total (8) 851,800 868,200
 Paper exempt organization, total 808,900 807,800
 Electronic exempt organization, total 42,900 60,400
 Form 990, total 400,900 406,800
 Form 990, electronic 31,300 44,000
 Form 990EZ, total 151,000 153,600
 Form 990EZ, electronic 11,600 16,400
 Form 990C 3,300 3,200
 Form 99OPF 96,000 99,200
 Form 990T 50,000 50,300
 Form 4720 2,400 2,500
 Form 5227 148,100 152,500
Government entities, total 64,100 65,400
 Form 8038 5,600 5,700
 Form 8038G 30,800 31,300
 Form 8038GC 16,800 17,500
 Form 8038T 10,600 10,600
 Form 8328 300 300
Political organizations, total 30,600 15,500
 Form 1120POL, total 5,400 5,300
 Electronic 1120POL 500 600
 Form 8871 11,700 3,700
 Form 8872 13,500 6,600
Excise tax, total (9) 893,800 901,100
 Form 11-C 8,600 8,200
 Form 720 124,700 117,000
 Form 730 43,700 42,700
 Form 2290 716,800 733,200
Form 5330 21,400 20,700
Form 8752 (10) 35,100 33,800
Supplemental documents, total (11) 22,658,700 23,305,600
 Form 1040X 4,261,700 4,399,500
 Total Form 4868 10,012,300 10,306,500
 Paper Form 4868 8,815,100 9,036,500
 Electronic Form 4868 1,197,200 1,270,000
 Credit card Form 4868 20,900 20,900
 Form 4868 e-file 293,200 289,900
 Form 4868 TeleFile 883,100 959,200
 Form 2688 3,926,800 4,027,200
 Form 1120X 16,100 16,300
 Form 5558 514,600 531,600
 Form 7004 3,505,700 3,598,500
 Form 8868 421,400 426,100
 Form 8868 e-file 32,900 46,100

 Projected

Type of return 2010

 (9)

Grand total (2) 249,688,100

Total primary returns (3) 225,737,500

Individual, total (4) 143,010,400
 Forms 1040, 1040A, and 1040EZ (5) 141,859,100
 Total paper individual returns 49,444,700
 Paper Form 1040 37,502,700
 Paper Form 1040A 6,615,700
 Paper Form 1040EZ 5,326,300
 Total individual electronic returns 92,414,400
 Online filing 24,475,200
 Practitioner electronic filing 64,143,200
 TeleFile 3,795,900
 Form 1040NR 1,033,700
 Forms 1040PR and 1040SS 117,700
Individual estimated tax, Form 1040-ES 33,537,800
 Paper Form 1040-ES 33,314,100
 Electronic (credit card) Form 1040-ES 223,600
Fiduciary (Form 1041), total 4,313,400
 Paper fiduciary returns 2,448,100
 Electronic/magnetic tape fiduciary
 returns 1,865,300
Fiduciary estimated tax, Form 1041-ES 869,300
Partnership, Form 1065/1065B 3,067,900
 Paper partnership returns 2,540,200
 Electronic partnership returns 527,700
Corporation, total 6,942,300
 Paper corporation returns, total 5,984,100
 Electronic corporation returns, total 958,200
 Form 1120, total 2,266,800
 Form 1120A, total 206,300
 Electronic 1120/1120A 353,000
 Form 1120F 28,300
 Form 1120FSC N/A
 Form 1120H 174,600
 Form 1120RIC 16,300
 Form 1120S, total 4,239,700
 Electronic 1120S 605,200
 Forms 1120L/PC/REIT/SF, total 10,300
Small corporation election, Form 2553 696,800
"REMIC" Form 1066 21,700
Estate tax, Forms 706 and 706NA, total 18,200
Gift tax, Form 709 378,800
Employment tax, total (6) 30,907,100
 Paper employment returns 23,107,300
 Magnetic tape employment returns N/A
 Electronic returns 7,799,800
 Forms 940, 940EZ, and 940PR, total 5,820,800
 Paper Forms 940, 940EZ, and 940PR 4,600,400
 Magnetic tape Form 940 N/A
 Form 940e-file/online/XML 1,220,400
 Forms 941, 941PR/SS/E, total 24,709,600
 Paper 941, 941PR/SS/E 18,130,200
 Magnetic tape Form 941 N/A
 Form 941 e-file/online/XML 5,753,700
 Form 941 TEL 825,700
 Forms 943 and 943 PR 226,700
 Form 945 148,400
 Form CT-1 1,700
Form 1042 (7) 31,100
Exempt organization, total (8) 884,700
 Paper exempt organization, total 803,800
 Electronic exempt organization, total 80,900
 Form 990, total 412,600
 Form 990, electronic 58,900
 Form 990EZ, total 156,300
 Form 990EZ, electronic 22,000
 Form 990C 3,200
 Form 99OPF 102,400
 Form 990T 50,600
 Form 4720 2,500
 Form 5227 157,000
Government entities, total 66,600
 Form 8038 5,800
 Form 8038G 31,800
 Form 8038GC 18,100
 Form 8038T 10,600
 Form 8328 300
Political organizations, total 30,300
 Form 1120POL, total 5,100
 Electronic 1120POL 800
 Form 8871 11,700
 Form 8872 13,500
Excise tax, total (9) 908,300
 Form 11-C 7,700
 Form 720 109,300
 Form 730 41,700
 Form 2290 749,600
Form 5330 20,000
Form 8752 (10) 32,500
Supplemental documents, total (11) 23,950,600
 Form 1040X 4,535,200
 Total Form 4868 10,600,700
 Paper Form 4868 9,253,400
 Electronic Form 4868 1,347,300
 Credit card Form 4868 20,900
 Form 4868 e-file 286,700
 Form 4868 TeleFile 1,039,700
 Form 2688 4,127,500
 Form 1120X 16,500
 Form 5558 548,600
 Form 7004 3,691,400
 Form 8868 430,800
 Form 8868 e-file 61,500

N/A--Not applicable.

(1) Estimated based on information available as of August 2003.

(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, 1040NR, 1040PR, and 1040SS.

(5) Forms 1040/A/EZ is the sum of the paper and electronic Forms 1040,
1040A, and 1040EZ.

(6) Employment tax includes paper, magnetic tape and electronic Forms
940, 940EZ, 940PR, 941, 941E, 941PR, 941SS, 943, 943PR, 945, and CT-1.

(7) Form 1042 is the Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons.

(8) Exempt organization includes Forms 990, 990EZ, 990T, 990C, 990PF,
4720, 5227, and the following new Forms 5330, 5558, 8871, and 8872.

(9) Excise tax includes Forms 11C, 720, 730, and 2290.

(10) Form 8752 is Required Payment or Refund Under Section 7519, a
computation of payment or refund by partnership or S corporation.

(11) Supplemental documents consists mainly of applications for
extensions of time to file and amended tax returns.

NOTES: Details may not add to totals because of rounding.

Figure A
Projection Overview of Returns To Be Filed for Calendar Years 2004-2010

 Average
 Percentage annual
Type of return 2004 increase, percentage
 projection from 2003 increase,
 2004-2010

 (1) (2) (3)

Grand total 226,859,900 1.26 1.56

Total primary returns 206,784,900 1.08 1.42

Individual, total 131,597,000 0.66 1.29
 Forms 1040, 1040A, and 1040EZ 130,878,700 0.63 1.25
 Total paper individual
 returns 71,076,100 -8.09 -6.18
 Paper Form 1040 52,099,500 -6.61 -5.51
 Paper Form 1040A 10,405,300 -14.02 -8.20
 Paper Form 1040EZ 8,571,300 -9.24 -7.81
 Total individual electronic
 returns 59,802,600 13.42 8.39
 Online filing 14,513,400 21.45 10.99
 Practitioner electronic
 filing 41,316,300 12.42 8.31
 TeleFile 3,972,900 -1.33 -0.84
 Form 104ONR 610,900 7.93 8.99
 Forms 1040PR and 1040SS 107,500 1.80 1.56

Individual estimated tax, Form
 1040-ES 29,290,300 2.66 2.34
 Paper Form 1040-ES 29,204,500 2.61 2.27
 Electronic (credit card)
 Form 1040-ES 85,900 25.58 18.53
Fiduciary (Form 1041), total 3,846,900 1.39 1.85
 Paper fiduciary returns 2,436,400 -0.07 0.06
 Electronic magnetic tape
 fiduciary returns 1,410,500 4.03 4.66
Fiduciary estimated tax, Form
 1041-ES 633,800 2.74 5.04
Partnership, Form 1065/1065B 2,480,300 4.35 3.71
 Paper partnership returns 2,392,400 2.86 1.27
 Electronic partnership
 returns 87,900 72.35 40.51
Corporation, total 6,073,100 2.39 2.27
 Paper corporation returns,
 total 6,049,200 1.98 0.14
 Electronic corporation
 returns, total 23,900 N/A N/A
 Form 1120, total 2,174,000 0.05 0.61
 Form 1120A, total 218,600 -1.89 -1.09
 Electronic 1120/1120A 9,700 N/A N/A
 Form 112OF 24,800 2.48 2.26
 Form 1120FSC N/A -100.00 N/A
 Form 1120H 147,400 3.08 2.89
 Form 112ORIC 12,800 4.92 4.23
 Form 1120S, total 3,486,400 4.25 3.45
 Electronic 1120S 14,200 N/A N/A
 Forms 1120L/PC/REIT/SF, total 9,200 1.10 1.79
Small corporation election,
 Form 2553 616,100 2.82 2.18
"REMIC" Form 1066 16,000 6.67 5.42
Estate tax, Forms 706 and
 706NA, total 74,800 -13.82 -18.20
Gift tax, Form 709 306,800 4.07 3.65
Employment tax, total 30,019,000 0.69 0.52
 Paper employment returns 24,252,200 -0.08 -0.70
 Magnetic tape employment
 returns 724,300 39.30 N/A
 Electronic returns 5,042,500 22.64 9.82
 Forms 940, 940EZ, and 940PR,
 total 5,671,100 0.43 0.43
 Paper Forms 940, 940EZ,
 and 940PR 4,819,700 0.01 -0.66
 Magnetic tape Form 940 482,800 4.39 N/A
 Form 940 e-file/online/XML 368,600 0.90 25.48
 Forms 941, 941PR/SS/E, total 23,914,100 0.81 0.59
 Paper 941, 941PR/SS/E 18,998,700 -0.05 -0.67
 Magnetic tape Form 941 241,500 -75.00 N/A
 Form 941 e-file/online/XML 3,848,200 31.76 10.51
 Form 941 TEL 825,700 N/A N/A
 Forms 943 and 943 PR 266,700 -3.02 -2.72
 Form 945 165,100 -1.61 -1.74
 Form CT-1 1,900 -5.00 -2.26
Form 1042 29,000 1.05 1.15

Exempt organization, total 784,100 2.40 2.09
 Paper exempt organization,
 total 783,700 2.35 0.70
 Electronic exempt
 organization, total 400 N/A N/A
 Form 990, total 375,700 2.09 1.65
 Form 990, electronic 300 N/A N/A
 Form 990EZ, total 140,300 1.96 1.84
 Form 990EZ, electronic 100 N/A N/A
 Form 990C 3,600 N/A -1.66
 Form 99OPF 83,300 4.00 3.57
 Form 990T 48,800 0.62 0.61
 Form 4720 2,200 4.76 2.55
 Form 5227 130,300 3.58 3.22

Government entities, total 59,000 2.25 2.07
 Form 8038 5,200 1.96 1.85
 Form 8038G 28,900 1.76 1.63
 Form 8038GC 14,100 5.22 4.39
 Form 8038T 10,600 N/A N/A
 Form 8328 300 50.00 7.14
Political organizations, total 31,000 79.19 31.76
 Form 1120POL, total 5,900 -26.25 -5.80
 Electronic 1120POL N/A N/A N/A
 Form 8871 11,700 254.55 104.48
 Form 8872 13,400 123.33 42.55

Excise tax, total 862,800 1.21 0.91
 Form 11-C 10,400 -3.70 -4.72
 Form 720 153,400 -2.97 -5.13
 Form 730 47,700 -2.05 -2.19
 Form 2290 651,300 2.58 2.40

Form 5330 24,200 -2.81 -3.08

Form 8752 40,900 3.22 -3.82

Supplemental documents, total 20,075,000 3.19 3.01
 Form 1040X 3,713,600 3.10 3.35
 Total Form 4868 8,836,000 3.44 3.13
 Paper Form 4868 7,890,400 3.14 2.75
 Electronic Form 4868 945,600 6.08 6.68
 Credit card Form 4868 21,000 N/A -0.07
 Form 4868 e-file 306,800 -1.13 -1.12
 Form 4868 TeleFile 617,800 10.30 9.24
 Form 2688 3,525,500 2.93 2.70
 Form 112OX 15,500 0.65 0.99
 Form 5558 446,800 3.96 3.55
 Form 7004 3,134,300 3.05 2.81
 Form 8868 403,400 1.10 1.10
 Form 6868 e-file 400 N/A 374.89

N/A-Not applicable.

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

Figure B

Electronically-Filed Individual Income
Tax Returns by Form Type, Projections
for Calendar Year 2004

59.8 Million

1040 41.0%
1040A 34.3%
1010EZ 24.6%

NOTE: Detail may not add to 100 percent due to rounding.

Note: Table made from pie chart.


Notes and References

[1] All values in Table 1 are taken from the 2003 update of Calendar Year Return Projections for the United States and 1RS Centers: 2003-2010, IRS Document 6186, November 2003, National Headquarters Office of Research, Analysis, and Statistics, Internal Revenue Service, U.S. Department of the Treasury.

[2] These values are taken from the Fall 2003 update of Calendar Year Projections of Individual Returns by Major Processing Categories, Document 6187, November 2003, National Headquarters Office of Research, Analysis, and Statistics, Internal Revenue Service, U.S. Department of the Treasury. Detail does not add to totals because of rounding.

[3] Magnetic tape refers to returns filed and processed on magnetic tape at the IRS submission processing centers.

[4] The Tax-Exempt return category has been expanded and now includes the following additional returns: Form 5330, Return of Initial Excise Taxes Related to Employee Benefit Plans; Form 5558, Application for Extension of Time To File Certain Employee Plans Returns; Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues; Form 8038G, Information Return for Government Purpose Tax Exempt Bond Issues; Form 8038GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues; Form 8038T, Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate; Form 8328, Carry Forward Election of Unused Private Activity Bond Volume Cap, Form 8871, Political Organization Notice of Section 527 Status; and Form 8872, Political Organization Report of Contributions and Expenditures.

Terry Manzi is an economist with the National Office of Research Headquarters. This article was written under the direction of Wanda Ross, Acting Chief, Projections and Forecasting Group.
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Author:Manzi, Terry
Publication:Statistics of Income. SOI Bulletin
Geographic Code:1USA
Date:Dec 22, 2003
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