Metadata: Identification and Summary
Title
Individual/Sole Proprietorship Complete Report Files (Available 2024)
Alternative title
Individual Income Tax Data
Description
** IMPORTANT NOTE: The SOI 2023 Application Window is now closed. Research proposals that seek to use this and other IRS data files will only be accepted and reviewed during the next window in June 2024**
The SOI Individual Complete Report sample is a probability sample of unaudited Individual Income Tax Returns (Form 1040 and 1040-SR (including electronic returns)) filed by U.S. citizens and residents during a Calendar Year. The sample is drawn to estimate the entire population of US Individual taxpayers for a given calendar year. The annual sample contains approximately 360,000 returns comprised of a possible 4,000 data items extracted from over 70 forms and schedules.
Source(s)
IRS Statistics of Income Division
Authorizer(s)
IRS Statistics of Income Division
General Survey Information
Additional information about restricted data file