Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amend 2010 Taxes

Free Tax ServiceFile State For FreeMyfreetaxes ComWhere Can I File My Federal And State Taxes Online For FreeFederal Tax Forms 1040xIrs 1040 Ez Form 20121040 Ez Tax FormFree Federal And State Tax E FileHow Do You File An Amended Federal Tax ReturnIrs 1040ez File OnlineFile An Amended Tax ReturnIndividual Income Tax Return1040nr Ez 2010 FormMilitary State TaxFree Turbotax 2013File Taxes For 2012 FreeFree Turbo Tax For Low Income1040 Ez Tax FormW2 EzHow To File My 2011 Taxes Online For FreeIrs Free State Tax FilingStandard Deduction For Form 1040Hr Block LoginIrs Gov FormsFree E File 2011 TaxesAmend My Return2012 Form 1040H 7 R Block Free File2012 State Tax FormsHow Do You File An Amended Federal Tax ReturnTax Forms 2010Amended 1040Free E File Federal And State TaxesAmend1040ez Forms PrintableIrs Gov 1040ezFree 1040ez2011 1040 FormTurbotax 2009Free Online 2012 Tax Filing

Amend 2010 Taxes

Amend 2010 taxes Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Amend 2010 taxes Tax-deferred plans. Amend 2010 taxes Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Amend 2010 taxes Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Amend 2010 taxes S. Amend 2010 taxes Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Amend 2010 taxes That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Amend 2010 taxes Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Amend 2010 taxes Saving clause. Amend 2010 taxes   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Amend 2010 taxes S. Amend 2010 taxes citizens) or of the United States to tax its residents or citizens (including U. Amend 2010 taxes S. Amend 2010 taxes citizens who are residents of the foreign country). Amend 2010 taxes This provision is known as the “saving clause. Amend 2010 taxes ”   For example, an individual who is a U. Amend 2010 taxes S. Amend 2010 taxes citizen and a resident of Canada may have dividend income from a U. Amend 2010 taxes S. Amend 2010 taxes corporation. Amend 2010 taxes The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Amend 2010 taxes Even though a resident of Canada, the individual is a U. Amend 2010 taxes S. Amend 2010 taxes citizen and the saving clause overrides the treaty article that limits the U. Amend 2010 taxes S. Amend 2010 taxes tax to 15%. Amend 2010 taxes    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Amend 2010 taxes Treaty-based position. Amend 2010 taxes   If you take the position that any U. Amend 2010 taxes S. Amend 2010 taxes tax is overruled or otherwise reduced by a U. Amend 2010 taxes S. Amend 2010 taxes treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Amend 2010 taxes Personal Services A U. Amend 2010 taxes S. Amend 2010 taxes citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Amend 2010 taxes Income from employment (Article XV). Amend 2010 taxes   Income U. Amend 2010 taxes S. Amend 2010 taxes residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Amend 2010 taxes If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Amend 2010 taxes    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Amend 2010 taxes Example. Amend 2010 taxes You are a U. Amend 2010 taxes S. Amend 2010 taxes resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Amend 2010 taxes During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Amend 2010 taxes Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Amend 2010 taxes Pay received by a U. Amend 2010 taxes S. Amend 2010 taxes resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Amend 2010 taxes S. Amend 2010 taxes resident is exempt from Canadian tax. Amend 2010 taxes Income from self-employment (Article VII). Amend 2010 taxes   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Amend 2010 taxes This income is treated as business profits, and deductions similar to those allowed under U. Amend 2010 taxes S. Amend 2010 taxes law are allowable. Amend 2010 taxes   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Amend 2010 taxes The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Amend 2010 taxes   You may be considered to have a permanent establishment if you meet certain conditions. Amend 2010 taxes For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Amend 2010 taxes Public entertainers (Article XVI). Amend 2010 taxes   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Amend 2010 taxes However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Amend 2010 taxes Compensation paid by the U. Amend 2010 taxes S. Amend 2010 taxes Government (Article XIX). Amend 2010 taxes   Wages, salaries, and similar income (other than pensions) paid to a U. Amend 2010 taxes S. Amend 2010 taxes citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Amend 2010 taxes   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Amend 2010 taxes Students and apprentices (Article XX). Amend 2010 taxes   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Amend 2010 taxes The recipient must be or must have been a U. Amend 2010 taxes S. Amend 2010 taxes resident immediately before visiting Canada. Amend 2010 taxes   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Amend 2010 taxes Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Amend 2010 taxes S. Amend 2010 taxes residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Amend 2010 taxes Canadian pensions and annuities paid to U. Amend 2010 taxes S. Amend 2010 taxes residents may be taxed by the United States, but the amount of any pension included in income for U. Amend 2010 taxes S. Amend 2010 taxes tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Amend 2010 taxes Pensions. Amend 2010 taxes   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Amend 2010 taxes It includes pensions paid by private employers and the government for services rendered. Amend 2010 taxes   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Amend 2010 taxes   Pensions do not include social security benefits. Amend 2010 taxes Roth IRAs. Amend 2010 taxes   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Amend 2010 taxes S. Amend 2010 taxes tax if paid to a U. Amend 2010 taxes S. Amend 2010 taxes resident. Amend 2010 taxes In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Amend 2010 taxes However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Amend 2010 taxes Tax-deferred plans. Amend 2010 taxes   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Amend 2010 taxes S. Amend 2010 taxes tax, even if it is not distributed. Amend 2010 taxes However, a U. Amend 2010 taxes S. Amend 2010 taxes citizen or resident can elect to defer U. Amend 2010 taxes S. Amend 2010 taxes tax on income from the plan until the income is distributed. Amend 2010 taxes Form 8891 is used to make the election. Amend 2010 taxes Annuities. Amend 2010 taxes    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Amend 2010 taxes Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Amend 2010 taxes Special rules. Amend 2010 taxes    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Amend 2010 taxes Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Amend 2010 taxes Social security benefits. Amend 2010 taxes   U. Amend 2010 taxes S. Amend 2010 taxes social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Amend 2010 taxes Alimony. Amend 2010 taxes   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Amend 2010 taxes S. Amend 2010 taxes residents are exempt from Canadian tax. Amend 2010 taxes For purposes of U. Amend 2010 taxes S. Amend 2010 taxes tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Amend 2010 taxes Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Amend 2010 taxes Dividends (Article X). Amend 2010 taxes   For Canadian source dividends received by U. Amend 2010 taxes S. Amend 2010 taxes residents, the Canadian income tax generally may not be more than 15%. Amend 2010 taxes   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Amend 2010 taxes However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Amend 2010 taxes   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Amend 2010 taxes Interest (Article XI). Amend 2010 taxes   Generally, Canadian source interest received by U. Amend 2010 taxes S. Amend 2010 taxes residents is exempt from Canadian income tax. Amend 2010 taxes   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Amend 2010 taxes Gains from the sale of property (Article XIII). Amend 2010 taxes   Generally, gains from the sale of personal property by a U. Amend 2010 taxes S. Amend 2010 taxes resident having no permanent establishment in Canada are exempt from Canadian income tax. Amend 2010 taxes However, the exemption from Canadian tax does not apply to gains realized by U. Amend 2010 taxes S. Amend 2010 taxes residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Amend 2010 taxes   If the property subject to Canadian tax is a capital asset and was owned by the U. Amend 2010 taxes S. Amend 2010 taxes resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Amend 2010 taxes Royalties (Article XII). Amend 2010 taxes   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Amend 2010 taxes   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Amend 2010 taxes   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Amend 2010 taxes Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Amend 2010 taxes Gambling losses. Amend 2010 taxes   Canadian residents may deduct gambling losses in the U. Amend 2010 taxes S. Amend 2010 taxes against gambling winnings in the U. Amend 2010 taxes S. Amend 2010 taxes in the same manner as a U. Amend 2010 taxes S. Amend 2010 taxes resident. Amend 2010 taxes Charitable Contributions United States income tax return. Amend 2010 taxes   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Amend 2010 taxes Besides being subject to the overall limits applicable to all your charitable contributions under U. Amend 2010 taxes S. Amend 2010 taxes tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Amend 2010 taxes S. Amend 2010 taxes percentage limits on charitable contributions, applied to your Canadian source income. Amend 2010 taxes If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Amend 2010 taxes Example. Amend 2010 taxes You are a U. Amend 2010 taxes S. Amend 2010 taxes citizen living in Canada. Amend 2010 taxes You have both U. Amend 2010 taxes S. Amend 2010 taxes and Canadian source income. Amend 2010 taxes During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Amend 2010 taxes S. Amend 2010 taxes tax law if they were U. Amend 2010 taxes S. Amend 2010 taxes organizations. Amend 2010 taxes To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Amend 2010 taxes S. Amend 2010 taxes income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Amend 2010 taxes S. Amend 2010 taxes income tax law. Amend 2010 taxes Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Amend 2010 taxes S. Amend 2010 taxes income tax law. Amend 2010 taxes The appropriate percentage limit for U. Amend 2010 taxes S. Amend 2010 taxes tax purposes is applied to your total adjusted gross income from all sources. Amend 2010 taxes Qualified charities. Amend 2010 taxes   These Canadian organizations must meet the qualifications that a U. Amend 2010 taxes S. Amend 2010 taxes charitable organization must meet under U. Amend 2010 taxes S. Amend 2010 taxes tax law. Amend 2010 taxes Usually an organization will notify you if it qualifies. Amend 2010 taxes For further information on charitable contributions and the U. Amend 2010 taxes S. Amend 2010 taxes percentage limits, see Publication 526, Charitable Contributions. Amend 2010 taxes Canadian income tax return. Amend 2010 taxes   Under certain conditions, contributions to qualified U. Amend 2010 taxes S. Amend 2010 taxes charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Amend 2010 taxes Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Amend 2010 taxes In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Amend 2010 taxes For detailed discussions of the U. Amend 2010 taxes S. Amend 2010 taxes income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Amend 2010 taxes See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Amend 2010 taxes S. Amend 2010 taxes citizens residing in Canada. Amend 2010 taxes Competent Authority Assistance Under Article XXVI, a U. Amend 2010 taxes S. Amend 2010 taxes citizen or resident may request assistance from the U. Amend 2010 taxes S. Amend 2010 taxes competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Amend 2010 taxes The U. Amend 2010 taxes S. Amend 2010 taxes competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Amend 2010 taxes If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Amend 2010 taxes It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Amend 2010 taxes This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Amend 2010 taxes For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Amend 2010 taxes irs. Amend 2010 taxes gov/irb/2006-49_IRB/ar13. Amend 2010 taxes html. Amend 2010 taxes The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Amend 2010 taxes , NW Routing: MA3-322A Washington, D. Amend 2010 taxes C. Amend 2010 taxes 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Amend 2010 taxes S. Amend 2010 taxes taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Amend 2010 taxes This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Amend 2010 taxes For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Amend 2010 taxes Attach your protective claim to your request for competent authority assistance. Amend 2010 taxes Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Amend 2010 taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Amend 2010 taxes Text of Treaty You can get the text of the U. Amend 2010 taxes S. Amend 2010 taxes —Canada income tax treaty from: Superintendent of Documents U. Amend 2010 taxes S. Amend 2010 taxes Government Printing Office P. Amend 2010 taxes O. Amend 2010 taxes Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Amend 2010 taxes gov. Amend 2010 taxes U. Amend 2010 taxes S. Amend 2010 taxes Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Amend 2010 taxes To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Amend 2010 taxes S. Amend 2010 taxes Embassy or consulate. Amend 2010 taxes Mail. Amend 2010 taxes For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Amend 2010 taxes You can call the IRS for help at (267) 941-1000 (not a toll-free call). Amend 2010 taxes Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Amend 2010 taxes The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Amend 2010 taxes S. Amend 2010 taxes ) or on the Internet at www. Amend 2010 taxes cra-arc. Amend 2010 taxes gc. Amend 2010 taxes ca. Amend 2010 taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - S Corporation Statistics

Return to Tax Stats home page

Excel Viewer

Adobe® Reader

Certain corporations elect to be treated as S corporations for Federal tax purposes. Electing to be treated as an S corporation allows income to flow through the corporation without being taxed until it is claimed as income by the shareholders. This avoids double taxation of corporate income. Here you will find data tables and SOI Bulletin articles concerning 1120S corporations.

Featured Areas:

Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

S Corporation Returns
Article by Kelly Luttrel, SOI
S corporations continue to be the most prevalent type of corporation. For Tax Year 2003, about 61.9 percent of all corporations filed a Form 1120S. The total number of returns filed by S corporations for Tax Year 2003 increased 5.9 percent to nearly 3.3 million, from nearly 3.2 million reported in Tax Year 2002. S corporations became the most common corporate entity type in 1997.

2003
2002
2001
2000
1999
1998
1997
1996
1995

The following are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Table 1: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By:

Major industry


Table 2: Returns with Net Income, Form 1120S

Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Major industry

Table 3: Returns of Active Corporations, Form 1120S
Data Presented: Balance sheet items
Classified By: Major industry
  Note: Table 7 is presented in lieu of Table 3; Table 7 provides both balance sheet and income statement items

Table 4: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Size of business receipts and industrial sector

Table 5: Returns of Active Corporations, Form 1120S
Data Presented: Rental real estate income.
Classified By: Selected industrial sector and major industry

Table 6: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Number of shareholders

Table 7: Returns of Active Corporations, Form 1120S
Data Presented: Balance sheet and income statement items
Classified By: Major industry

Table 8: Returns With Net Income from a Trade or Business, Form 1120S
Data Presented: Balance sheet and income statement items

 Classified By:

Major industry


S Corporations, Selected Figures

Figures:

 


Figure A: S Corporation Total Net Income (Less Deficit)

Tax Years: 2007  2006  2005  2004


Figure B: Number of Form 1120 Series Returns, by Type of Corporation

Tax Years: 2007  2006  2005  2004


Figure C: S Corporation Annual Percentage Increase/Decrease

Tax Years:             2006  2005  2004
  Note: Figure C will no longer be produced. An alternative calculation is being evaluated and results will be posted as the review process dictates.


Figure D: S Corporation Total Assets, Receipts, Net Income, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure E: Shares of S Corporation Total Receipts, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure F: Shares of S Corporation Total Assets, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure G: S Corporation Number of Returns, by Number of Shareholders and Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure H: S Corporation Taxes

Tax Years: 2007  2006  2005  2004

 

Return to Tax Stats home page

Page Last Reviewed or Updated: 22-Jan-2013

The Amend 2010 Taxes

Amend 2010 taxes Publication 583 - Additional Material Prev  Up  Next   Home   More Online Publications