** IMPORTANT NOTE: The SOI 2025 Application Window will be open from June 1 through June 30, 2025. Research proposals that seek to use this and other IRS data files will only be accepted and reviewed during that period**

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.

Individual/Sole Proprietorship Complete Report Files (Available 2025)

** IMPORTANT NOTE: The SOI 2025 Application Window will be open June 1 through June 30, 2025. Research proposals that seek to use this and other IRS data files will only be accepted and reviewed during that period**

 The SOI Individual Geographic Data file is based on the population 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 Individual Geographic Data file includes all returns filed with the IRS during the 12-month period from January to December. The annual file contains between 140 - 160 million returns and over 80 data items

Individual Geographic Data Files (Available 2025)

** IMPORTANT NOTE: The 2025 SOI Application Window will be open June 1 through June 30, 2025. Research proposals that seek to use this and other IRS data files will only be accepted and reviewed during that period **

The SOI Partnership File is a microdata file based on a stratified sample of unaudited returns filed using Form 1065. The basis for the file is a Tax Year, defined to include returns processed by the IRS during the following Calendar Year. The file includes data on assets, liabilities, receipts, deductions, tax, and credits.

SOI Partnership File -- Form 1065 (Available 2025)

** IMPORTANT NOTE: The SOI 2025 Application Window will be open from June 1 through June 30, 2025. Research proposals that seek to use this and other IRS data files will only be accepted and reviewed during that period.**

The SOI Corporate File is a microdata file based on a stratified sample of unaudited returns filed using Form 1120, 1120-F, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, or 1120-S. The basis for the file is a Tax Year, defined to include accounting periods beginning July 1of the study year and ending June 30 of the following calendar year. The file includes data on assets, liabilities, receipts, deductions, tax, and credits.

SOI Corporate File -- 1120-series (Available 2025)

The Administrative Data Research Facility (ADRF) is a secure cloud-based computing platform designed to promote collaboration, facilitate documentation, and provide information about data use to the agencies that own the data. The ADRF has provided secure access to over 100 confidential government datasets from 50 different agencies at all levels of government. More information on ADRF is available at https://coleridgeinitiative.org/adrf/.

Remote access to restricted-use data at the authorized licensed location via the the Administrative Data Research Facility (ADRF) by a connected, networked computer.  

Researchers may access restricted-use National Center for Health Statistics (NCHS) data at Research Data Centers (RDCs) located in Hyattsville, MD, Atlanta, GA, Rockville, MD, and Washington DC (government employees only). The NCHS RDCs are open by appointment only during regular business hours. The NCHS RDC computers are not connected to the Internet, and they have standard statistical software. An RDC Analyst will review all materials brought into the RDC and will review any notes, code, or output the researcher may want to take out of the RDC. Electronic devices (e.g., cell phones and laptops) are not permitted in the RDC. Some NCHS projects are authorized to access NCHS data at Federal Statistical RDCs (FSRDC). Non-US Citizens: In general, non-US citizens are not granted access to NCHS RDCs and are encouraged to use Federal Statistical RDCs to access restricted-use NCHS data.

Access via physical data enclaves in Atlanta, GA; Hyattsville, MD; Rockville, MD; or Washington, DC (government employees only).

NCSES Secure Data Access Facility (SDAF) houses NCSES restricted-use data and provides secure remote access to researchers. After researchers have submitted a restricted-use data application, received approval from NCSES, and have been trained on how to use the SDAF, they can login using an approved computer and a private internet connection. Each researcher has access to their own, personal file space and to a suite of software that can be used to store, access, and analyze data. For more information on accessing NCSES restricted-use data, please visit https://ncses.nsf.gov/about/licensing. 

The NCSES Secure Data Access Facility is a virtual data enclave where approved researchers access NCSES restricted-use data.

USDA offers offsite remote access via a secure internet connection using the researcher’s own computer and web browser to approved datasets for data analysis within the Data Enclave. Each researcher has access to their own personal file space and to a suite of software that can be used to store, access, and analyze data.

Remote access through a virtual data enclave.

Access via a physical data enclave at the Social Security Administration in Washington, DC.

The ICPSR physical data enclave is located in the Perry Building on the campus of the University of Michigan.

Access via the physical data enclave at ICPSR in Ann Arbor, MI.

The ICPSR virtual data enclave allows users access to restricted data via their own computers using a virtual desktop. 

Remote access through ICPSR`s virtual data enclave.

Data can be used by the researcher(s) at their institutions via a method and following requirements set by the agency owning the data. These might include a non-networked computer, a secure office, or other provisions deemed necessary to ensure security.

Data can be used at the user`s institution following the license agreement.

Researchers share four secure workstations at BEA’s headquarters at the Suitland Federal Center in Suitland, MD. Workstation use is by appointment only. Due to pandemic-related restrictions that currently prevent access at the physical data enclave, BEA is temporarily providing access at the user`s domicile. A security clearance is required to access the BEA network. 

Access via a physical enclave at BEA`s headquarters in Suitland, MD.

BLS Onsite access is available in a researcher room at the BLS national office in Washington, DC.  Researchers with approved projects can reserve time during normal business hours to use BLS workstations connected to an internal server where all data and project files are stored.  More information is available at www.bls.gov/rda/onsite-at-bls.htm. 

Access via a designated researcher room at the BLS national office in Washington, DC.

BLS offers offsite limited remote access to restricted data through a Virtual Data Enclave for two survey files:  NLSY Geocode and CFOI-Masked data.  More information is available at www.bls.gov/rda/offsite.htm. 

Remote access to limited restricted-use data through a virtual data enclave. 

Federal Statistical Research Data Centers (FSRDCs) are Census Bureau facilities, housed in partner institutions, that meet all physical and information security requirements for access to restricted–use micro data of the agencies whose data are accessed there. Remote access via secure Virtual Desktop Interface (VDI) is permitted for researchers working with selected data, at the discretion of the data-owning agency. All FSRDC researchers must obtain the Census Bureau`s Special Sworn Status and successfully complete a thorough background investigation prior to accessing an RDC.

Federal Statistical Research Data Centers (FSRDCs) are Census Bureau facilities, housed in partner institutions, that meet all physical and information security requirements for access to restricted–use micro data of the agencies whose data are accessed there.

Remote access to the IRS network via a secure VPN line using a government laptop issued and configured by IRS IT.

Remote access to the IRS network via secure VPN line using government laptop issued and configured by IRS IT.

Access at IRS Headquarters, Submission Processing Center, or other satellite (field) offices.

Title	Last Modified
Individual/Sole Proprietorship Complete Report Files (Available 2025) RDG 500 IRS Statistics of Income Division	11-14-2024
Individual Geographic Data Files (Available 2025) RDG 16264 IRS Statistics of Income Division	11-14-2024
SOI Partnership File -- Form 1065 (Available 2025) RDG 5568 IRS Statistics of Income Division	11-14-2024
SOI Corporate File -- 1120-series (Available 2025) RDG 9904 IRS Statistics of Income Division	11-14-2024

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