24-Jun-14
Number of Returns Filed, by Type of Return and State, Fiscal Year 2013
State
United States, total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Puerto Rico
Other [10]
Total
returns [1]
Individual
income
tax [2]
240,075,782
3,113,743
598,873
4,473,906
1,960,257
28,590,971
4,367,301
2,961,561
747,087
586,896
16,236,412
6,854,989
1,109,435
1,170,079
10,051,776
4,629,917
2,427,353
2,231,722
2,874,239
3,245,431
1,090,487
4,642,997
5,534,594
7,251,983
4,418,835
1,886,606
4,515,605
937,088
1,500,395
2,064,632
1,114,848
7,423,824
1,432,846
15,844,548
6,726,971
663,312
8,478,748
2,720,781
3,094,660
9,767,857
858,571
3,189,287
756,471
4,302,190
18,409,386
2,019,920
577,595
6,161,043
5,472,258
1,176,019
4,433,996
557,626
588,225
2,229,630
145,996,474
2,050,286
364,147
2,761,414
1,220,133
16,934,571
2,431,857
1,744,496
432,595
330,380
9,204,036
4,344,022
667,040
675,490
6,092,695
3,032,318
1,425,640
1,326,135
1,878,309
2,015,626
629,929
2,854,951
3,267,033
4,637,308
2,619,856
1,257,114
2,726,692
483,557
874,548
1,289,823
679,389
4,305,486
907,349
9,388,584
4,277,482
353,849
5,511,860
1,617,880
1,764,981
6,140,667
513,781
2,062,531
416,878
2,878,206
11,441,720
1,173,436
321,009
3,814,513
3,237,171
788,011
2,777,937
305,473
275,111
1,471,169
Estimated
individual
income tax
24,806,250
269,641
51,710
446,118
179,595
3,161,636
484,499
393,874
78,099
67,870
1,579,889
495,697
141,053
116,985
1,015,546
493,750
342,945
271,980
277,814
285,452
119,945
520,640
693,711
736,487
538,456
150,394
459,606
116,114
178,342
162,149
137,410
846,221
151,130
1,479,040
642,809
106,489
839,529
272,365
387,210
1,164,781
87,853
297,415
100,476
409,460
1,569,195
146,881
82,602
699,705
619,753
123,978
542,705
61,056
77,424
130,766
Estate
and trust
income tax
3,192,115
28,731
4,243
48,522
16,626
330,614
45,709
50,897
22,375
7,148
176,911
49,223
14,224
9,414
234,821
38,951
31,092
28,170
26,271
21,770
29,937
54,637
146,252
77,587
47,326
10,542
153,867
8,247
20,755
18,895
16,144
148,612
11,213
290,236
55,610
6,501
131,915
28,784
36,051
162,506
30,119
22,923
13,233
38,573
210,218
16,690
7,503
72,094
62,481
11,968
54,234
7,160
325
3,265
Estimated
estate and trust
income tax
541,088
4,492
877
7,133
3,318
64,047
9,397
11,800
4,158
2,295
32,732
10,577
3,114
1,345
28,535
6,225
3,744
5,591
4,769
5,071
2,445
13,131
24,486
13,328
7,408
2,311
10,633
1,303
2,604
3,991
3,437
19,988
2,258
38,527
9,494
816
16,644
6,667
5,503
20,897
2,561
4,284
2,167
9,611
63,499
2,728
1,896
13,165
11,846
1,623
10,113
2,003
49
452
Partnership
3,685,725
45,545
7,212
83,398
28,666
388,946
95,432
66,327
15,568
10,488
224,207
95,419
12,181
25,693
118,715
56,029
35,116
35,515
41,334
62,006
12,381
68,308
71,102
103,672
63,800
26,952
67,764
18,748
24,210
47,718
16,237
157,859
19,161
268,643
93,915
12,130
118,418
44,827
47,310
133,597
10,983
47,119
13,835
66,445
342,670
67,731
6,755
85,222
78,696
13,079
60,675
13,478
604
13,884
S corporation
C or other
corporation
income tax [3]
4,566,216
50,820
8,897
83,183
40,505
456,439
116,363
27,419
14,542
5,681
595,498
167,617
14,715
26,659
240,796
90,024
40,024
34,291
50,894
59,991
22,326
75,814
89,502
130,639
94,132
28,794
66,477
24,847
31,337
42,726
11,727
118,062
20,768
390,572
137,307
10,850
118,829
54,211
54,400
159,121
18,084
59,918
13,867
35,891
272,780
56,622
11,064
110,302
95,747
12,160
59,415
12,585
218
764
2,247,747
18,295
3,436
34,836
13,389
319,631
36,922
25,414
9,572
11,607
194,923
52,658
13,527
8,087
99,919
21,887
21,946
17,193
16,318
28,730
7,684
49,209
54,004
60,932
34,766
12,533
33,479
9,857
12,591
27,704
10,582
73,083
9,138
247,078
54,141
4,480
57,468
18,500
21,276
58,240
6,150
24,295
4,654
31,740
172,127
14,517
4,982
54,980
39,564
8,016
33,262
5,060
451
42,914
Estate
tax [4]
32,288
214
36
361
131
4,555
482
699
71
129
2,102
577
173
94
1,410
373
616
291
278
225
136
798
1,139
508
999
97
442
126
233
167
120
1,842
124
3,422
737
93
959
317
451
1,209
182
303
130
505
1,657
123
39
699
551
73
529
62
30
669
Gift tax [5]
313,331
2,981
512
4,210
1,433
34,763
5,787
8,086
876
1,031
28,872
6,369
1,596
1,059
13,223
4,895
3,399
2,978
2,955
2,567
1,419
6,424
11,513
6,454
7,798
1,318
5,453
1,296
2,367
2,134
1,833
11,961
1,381
27,173
6,736
1,466
9,680
2,485
3,724
13,232
1,029
3,557
1,408
4,211
22,870
1,527
674
7,418
6,755
900
6,475
1,095
91
1,882
Employment
taxes [6]
Tax-exempt
organizations [7]
29,957,757
357,791
79,896
506,553
248,768
3,566,551
627,358
353,532
90,907
71,364
2,097,764
854,176
121,027
182,850
1,300,633
534,101
321,087
298,798
342,043
401,191
161,995
532,175
693,173
879,883
601,430
216,639
612,227
158,244
216,303
222,711
141,994
967,880
168,074
2,270,086
836,229
99,695
936,986
361,322
431,365
1,147,970
113,777
382,734
110,688
465,720
2,027,974
295,758
90,086
734,868
714,350
135,708
548,600
86,666
210,097
27,960
1,463,452
16,924
4,709
19,261
11,112
159,529
25,044
19,115
6,906
12,112
63,856
32,317
6,505
6,763
62,023
31,865
26,458
15,101
15,576
15,457
9,362
27,122
40,495
42,209
33,869
10,784
32,540
8,432
11,877
7,331
8,165
103,284
8,376
89,008
39,005
5,097
60,846
15,403
21,865
70,482
9,458
15,723
5,885
22,356
84,040
8,963
5,842
37,083
31,661
8,468
31,261
4,181
1,219
1,127
Excise
taxes [8]
908,608
14,113
3,647
8,564
11,966
68,091
12,772
5,946
1,823
472
41,024
26,343
1,271
8,126
50,637
25,405
26,903
17,251
14,744
14,995
5,191
9,923
10,012
27,399
37,193
10,803
24,278
7,564
20,766
6,934
3,856
18,807
5,918
23,976
26,600
15,575
34,094
11,142
11,802
33,440
1,735
12,194
14,373
17,895
74,000
6,812
2,885
16,758
22,204
4,909
25,410
3,784
77
6,206
Supplemental
documents [9]
22,364,731
253,910
69,551
470,353
184,615
3,101,598
475,679
253,956
69,595
66,319
1,994,598
719,994
113,009
107,514
792,823
294,094
148,383
178,428
202,934
332,350
87,737
429,865
432,172
535,577
331,802
158,325
322,147
98,753
104,462
232,349
83,954
650,739
127,956
1,328,203
546,906
46,271
641,520
286,878
308,722
661,715
62,859
256,291
58,877
321,577
2,126,636
228,132
42,258
514,236
551,479
67,126
283,380
55,023
22,529
528,572
[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W–2, and W–2G, and Schedule K–1); tax-exempt bond returns (Forms 8038, 8038–CP, 8038–G, 8038–GC, 8038–T, 8038–TC, and 8328); and employee retirement benefit plan returns
(Forms 5500, 5500–EZ, and 5500–SF).
[2] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040–A (individual income tax return, short form); 1040–C (income tax return for departing aliens); 1040–EZ (individual income tax return for
single and joint filers with no dependents); 1040–NR (nonresident alien income tax return); 1040NR–EZ (income tax return for certain nonresident aliens with no dependents); 1040–PR (self-employment income tax return for
Puerto Rico residents); and 1040–SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents).
[3] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120–C (cooperative association income tax return); 1120–F (foreign corporation income tax
return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120–FSC (foreign sales corporation income tax return); 1120–H (homeowner association income tax return); 1120–L (life
insurance company income tax return); 1120–ND (return for nuclear decommissioning funds); 1120–PC (property and casualty insurance company income tax return); 1120–POL (income tax return for certain political organizations); 1120–REIT (real estate
investment trust income tax return); 1120–RIC (regulated investment company income tax return); and 1120–SF (income tax return for settlement funds). Form 1120–X (amended corporation income tax return) is included with Supplemental documents in
this table.
Excludes Form 990–T (tax-exempt organization unrelated business income tax return), which is included under Tax-exempt organizations in this table, although the tax reported on these returns is combined with Business income taxes in other tables.
[4] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706–GS(D) (generation-skipping transfer tax return for distributions); 706–GS(T) (generation-skipping transfer tax return for
terminations); and 706–NA (estate and generation-skipping transfer tax return for nonresident aliens). The American Taxpayer Relief Act (ATRA) of 2012 extended the $5 million estate tax exemption level that was established
under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The $5 million gift tax exemption was also retained, with both exemption amounts indexed to inflation. In addition, ATRA extended
portability rules related to the passing of an exemption amount from a decedent to a surviving spouse. These tax law changes may have encouraged increased gift tax filings in both Fiscal Year 2012 and Fiscal Year 2013.
[5] The American Taxpayer Relief Act (ATRA) of 2012 extended the $5 million gift tax exemption level that was established under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The
ATRA extended portability rules related to the passing of an exemption amount from a decedent to a surviving spouse and indexed the exemption amount to inflation. These tax law changes may have encouraged increased gift
tax filings both in Fiscal Years 2012 and 2013.
[6] Includes Forms 940 (employer’s Federal unemployment tax return); 940–EZ (employer’s Federal unemployment tax return, short form); 940–PR (unemployment tax return for Puerto Rico residents); 941 (employer's quarterly
tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941–PR/SS (employer’s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American
Samoa, and Northern Mariana Islands residents); 943 (employer’s tax return for agricultural employees); 943–PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam,
American Samoa, and Northern Mariana Islands residents); 944 (employer’s annual tax return); 944–PR/SS (employer’s annual tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and
Northern Mariana Islands residents); and 945 (tax return of withheld income tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S.-source income of foreign persons); and CT–1
(railroad retirement tax return). Forms 941–X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943–X (adjusted employer’s tax return for
agricultural employees); 944–X (adjusted employer’s tax return); 945–X (adjusted annual return of withheld Federal income tax or claim for refund); and CT–1X (adjusted railroad retirement tax return) are included in
Supplemental documents.
[7] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990–EZ (tax-exempt organization information return, short form); 990–N (electronic notice (e-Postcard) for tax-exempt
organizations not required to file Forms 990 or 990–EZ); 990–PF (private foundation information return); and 990–T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return
of charities and other persons); 5227 (split-interest trust information return); and 8872 (political organization report of contributions and expenditures). Tax collected on Form 990–T is combined with Business income taxes in
other tables.
[8] Includes 11–C (occupational tax and registration for wagering return); Forms 720 (excise tax return); 730 (excise tax return for wagering); 2290 (heavy highway vehicle use tax return); and 5330 (excise taxes related to
employee retirement benefit plans return). Excludes excise tax returns filed with the U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Form 4720 (excise tax return of charities and other
persons) is included with Tax-exempt organizations in this table.
[9] Includes Forms 941–X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943–X (adjusted employer’s tax return for agricultural employees);
944–X (adjusted employer’s tax return); 945–X (adjusted annual return of withheld Federal income tax or claim for refund); 1040–X (amended individual income tax return); 1041–A (information return of charitable contribution
deductions by certain trusts); 1120–X (amended corporation income tax return); 4868 (automatic filing extension for individuals); 5558 (filing extension for certain employee retirement plan returns); 7004 (automatic filing
extension for corporations); 8752 (required payment or refund for certain S corporations and partnerships); 8868 (automatic filing extension for tax-exempt organizations); and CT–1X (adjusted railroad retirement tax return).
[10] Includes U.S. Territories other than Puerto Rico, U.S. Armed Service members overseas, and international.
NOTES: Classification by State is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or
accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a State other than the State in which the individual
resided. Similarly, taxes withheld reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State. Also, while taxes of corporations
may be paid from the principal office, the operations of these corporations may be located in one or more States.
Detail may not add to totals because of rounding.
SOURCE: Research, Analysis, and Statistics, Office of Research.
24-Jun-14
Number of Returns Filed, by Type of Return and State, Fiscal Year 2012
State
United States, total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Puerto Rico
Other [9]
Total
returns [1]
Individual
income
tax [2]
237,345,350
3,147,518
596,965
4,427,579
1,955,546
28,198,973
4,248,818
2,937,407
741,786
567,560
16,473,456
6,998,715
1,082,377
1,140,121
9,941,483
4,573,728
2,373,242
2,194,379
2,848,123
3,188,326
1,078,155
4,568,093
5,435,185
7,188,168
4,319,712
1,890,372
4,400,636
909,370
1,465,428
2,049,796
1,099,721
7,373,699
1,423,252
15,713,652
6,662,337
626,940
8,406,967
2,669,079
3,019,820
9,735,275
851,844
3,176,909
732,691
4,291,438
17,834,945
1,966,432
567,858
6,076,121
5,338,459
1,173,944
4,373,339
530,793
587,958
2,170,860
146,243,886
2,094,553
369,581
2,769,832
1,229,757
16,935,887
2,397,815
1,741,293
431,325
326,925
9,736,734
4,514,150
658,626
666,204
6,103,373
3,007,521
1,413,882
1,323,293
1,870,180
2,014,306
629,281
2,821,455
3,232,880
4,660,114
2,587,955
1,285,923
2,716,941
477,712
867,235
1,290,641
674,965
4,319,000
912,132
9,354,490
4,262,480
339,892
5,491,871
1,605,475
1,748,979
6,172,712
512,377
2,072,346
409,547
2,893,799
11,292,464
1,152,313
318,780
3,779,854
3,192,891
789,106
2,767,383
291,332
285,377
1,428,947
Estimated
individual
income tax
22,157,924
245,605
45,271
403,155
163,789
2,872,107
419,330
364,462
71,705
57,911
1,377,056
452,831
123,962
100,735
919,369
450,207
307,061
244,195
251,583
240,945
108,643
474,885
625,550
656,372
470,763
126,347
424,270
100,291
157,268
145,334
124,581
770,159
135,928
1,351,411
579,781
91,809
766,371
244,977
340,675
1,064,621
80,924
266,751
88,240
368,493
1,273,886
126,384
75,001
634,458
548,564
114,148
481,562
53,477
65,366
109,355
Estate
and trust
income tax
3,061,029
28,802
4,072
47,033
16,401
323,823
44,099
50,346
25,362
6,698
174,298
47,840
13,891
9,094
217,823
38,335
30,756
27,523
25,891
20,375
29,340
53,136
147,179
75,560
50,128
10,183
76,890
7,988
18,560
17,714
15,785
145,798
10,894
285,557
52,421
6,334
131,367
28,239
35,716
165,515
27,492
22,580
12,252
37,598
202,297
16,135
7,453
72,205
61,041
11,981
63,160
6,794
220
3,055
Estimated
estate and trust
income tax
400,464
3,442
639
5,084
2,550
48,403
6,875
8,843
2,413
1,545
23,786
8,067
2,499
1,084
21,425
4,903
2,815
4,452
3,422
3,636
1,745
9,997
18,070
9,458
5,290
1,751
7,826
995
1,942
2,975
2,725
15,334
1,721
28,216
6,960
628
11,862
4,827
4,004
15,358
1,956
3,039
1,672
7,154
47,010
1,849
1,322
9,693
8,712
1,243
7,578
1,235
49
385
Partnership
3,625,937
44,925
7,133
83,314
28,220
382,299
94,712
67,420
15,423
9,936
213,806
94,278
11,762
25,667
117,285
55,116
34,102
34,498
40,393
57,305
12,104
67,690
69,028
102,103
63,037
25,850
67,020
18,118
23,384
48,522
16,154
161,408
19,212
265,937
93,500
11,127
116,390
43,616
47,134
131,804
10,858
46,836
13,163
65,288
331,540
68,270
6,729
83,878
77,899
13,026
60,977
13,224
606
12,911
S corporation
C or other
corporation
income tax [3]
4,579,669
51,314
8,779
83,021
40,723
443,163
117,873
28,550
14,936
5,531
598,789
169,860
14,713
27,246
238,440
90,995
40,013
34,227
51,276
55,315
23,000
76,545
89,935
130,376
95,687
28,416
66,854
24,379
30,957
43,138
11,940
124,368
20,978
404,537
138,080
10,451
120,429
53,810
55,080
162,292
18,668
60,417
13,861
35,992
264,403
56,718
11,475
109,899
96,496
12,126
59,935
12,744
219
700
2,262,961
18,742
3,561
34,980
13,879
313,498
37,269
25,828
9,508
11,257
189,888
53,968
13,312
8,245
101,726
22,527
22,370
17,659
16,306
27,746
7,929
49,685
54,431
63,533
34,549
12,559
34,345
9,981
12,690
28,369
10,633
76,321
9,382
250,701
55,541
4,549
58,964
19,273
21,640
61,345
6,289
25,140
4,679
32,093
172,875
15,081
4,938
55,346
39,941
8,283
34,626
5,079
426
39,476
Estate
tax [4]
26,859
156
38
248
103
3,869
355
625
72
102
1,723
485
163
81
1,266
308
502
238
244
168
123
617
905
409
672
87
360
76
177
125
117
1,449
97
3,076
618
60
758
290
340
1,076
163
261
101
438
1,288
103
52
593
480
56
517
60
32
537
Gift tax
249,451
2,509
435
3,381
1,195
25,107
4,822
6,970
796
743
22,214
5,359
1,371
804
10,523
4,143
2,097
2,376
2,482
2,097
1,206
5,343
9,387
5,622
6,368
1,022
4,626
1,015
1,768
1,620
1,505
9,741
1,015
21,377
5,673
986
8,099
1,923
3,075
11,024
918
2,850
986
3,400
17,722
981
610
6,214
5,552
710
5,566
887
46
1,190
Employment
taxes [5]
Tax-exempt
organizations [6]
29,589,891
357,969
78,566
500,740
247,812
3,503,293
618,274
350,778
89,958
69,678
2,035,166
844,580
120,345
180,467
1,294,205
535,150
319,092
296,366
336,302
400,416
161,051
522,186
685,100
872,691
599,497
216,447
601,999
156,506
213,015
218,067
141,282
966,079
168,858
2,250,119
826,309
96,856
940,229
356,900
425,451
1,141,178
114,393
377,486
108,984
462,841
1,978,195
290,509
88,542
722,852
700,183
136,682
548,483
85,817
213,140
22,807
1,367,434
16,062
4,417
19,081
10,576
147,210
23,659
18,179
6,431
10,797
60,042
30,094
6,029
6,461
56,688
29,458
24,607
14,285
14,554
14,155
8,786
25,382
38,688
38,581
31,699
8,462
31,099
8,110
11,105
6,787
7,624
91,290
7,913
87,159
35,875
4,658
55,550
14,435
20,690
68,106
8,960
14,620
5,553
20,888
78,109
8,609
5,559
34,534
29,302
8,166
32,256
3,941
1,120
1,033
Excise
taxes [7]
1,196,789
19,804
3,582
11,216
17,701
96,991
15,909
7,240
2,270
344
52,501
34,233
1,769
11,087
65,588
35,112
36,094
24,631
20,446
18,987
6,561
11,799
12,388
33,719
47,881
14,200
33,728
11,219
28,128
8,476
4,926
22,239
8,201
30,286
34,941
19,115
45,169
15,671
15,439
45,337
2,152
16,080
19,144
23,915
94,942
8,939
3,320
21,977
28,391
6,969
32,561
5,578
52
7,841
Supplemental
documents [8]
22,583,056
263,635
70,891
466,494
182,840
3,103,323
467,826
266,873
71,587
66,093
1,987,453
742,970
113,935
102,946
793,772
299,953
139,851
170,636
215,044
332,875
88,386
449,373
451,644
539,630
326,186
159,125
334,678
92,980
99,199
238,028
87,484
670,513
126,921
1,380,786
570,158
40,475
659,908
279,643
301,597
694,907
66,694
268,503
54,509
339,539
2,080,214
220,541
44,077
544,618
549,007
71,448
278,735
50,625
21,305
542,623
[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W–2, and W–2G, and Schedule K–1); tax-exempt bond returns (Forms 8038, 8038–B, 8038–CP, 8038–G, 8038–GC, 8038–T, 8038–TC, and 8328); and employee retirement benefit plan
returns (Forms 5500, 5500–EZ, and 5500–SF).
[2] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040–A (individual income tax return, short form); 1040–C (income tax return for departing aliens); 1040–EZ (individual income tax return for
single and joint filers with no dependents); 1040–NR (nonresident alien income tax return); 1040NR–EZ (income tax return for certain nonresident aliens with no dependents); 1040–PR (self-employment income tax return for
Puerto Rico residents); and 1040–SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents).
[3] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120–C (cooperative association income tax return); 1120–F (foreign corporation income tax
return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120–FSC (foreign sales corporation income tax return); 1120–H (homeowner association income tax return); 1120–L (life
insurance company income tax return); 1120–ND (return for nuclear decommissioning funds); 1120–PC (property and casualty insurance company income tax return); 1120–POL (income tax return for certain political organizations); 1120–REIT (real estate
investment trust income tax return); 1120–RIC (regulated investment company income tax return); and 1120–SF (income tax return for settlement funds). Form 1120–X (amended corporation income tax return) is included with Supplemental documents in
this table.
Excludes Form 990–T (tax-exempt organization unrelated business income tax return), which is included under Tax-exempt organizations in this table, although the tax reported on these returns is combined with Business income taxes in other tables.
[4] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706–GS(D) (generation-skipping transfer tax return for distributions); 706–GS(T) (generation-skipping transfer tax return for
terminations); and 706–NA (estate and generation-skipping transfer tax return for nonresident aliens). The estate tax was temporarily repealed for deaths in Calendar Year 2010 before being reinstated retroactively with a $5million exemption as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. As a result of this legislation, the estates of 2010 decedents could elect to file either Form 706 (estate and
generation-skipping transfer tax return), due September 19, 2011, or Form 8939 (allocation of increase in basis for property acquired from a decedent), due January 17, 2012. The law also provided a $5-million exemption for
the estates of 2011 decedents. These tax law changes significantly reduced the number of estate tax forms filed in Fiscal Year 2011 relative to other fiscal years.
[5] Includes Forms 940 (employer’s Federal unemployment tax return); 940–EZ (employer’s Federal unemployment tax return, short form); 940–PR (unemployment tax return for Puerto Rico residents); 941 (employer's quarterly
tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941–PR/SS (employer’s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American
Samoa, and Northern Mariana Islands residents); 943 (employer’s tax return for agricultural employees); 943–PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam,
American Samoa, and Northern Mariana Islands residents); 944 (employer’s annual tax return); 944–PR/SS (employer’s annual tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and
Northern Mariana Islands residents); and 945 (tax return of withheld income tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S.-source income of foreign persons); and CT–1
(railroad retirement tax return). Forms 941–X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943–X (adjusted employer’s tax return for
agricultural employees); 944–X (adjusted employer’s tax return); 945–X (adjusted annual return of withheld Federal income tax or claim for refund); and CT–1X (adjusted railroad retirement tax return) are included in
Supplemental documents.
[6] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990–EZ (tax-exempt organization information return, short form); 990–N (electronic notice (e-Postcard) for tax-exempt
organizations not required to file Forms 990 or 990–EZ); 990–PF (private foundation information return); and 990–T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return
of charities and other persons); 5227 (split-interest trust information return); and 8872 (political organization report of contributions and expenditures). Tax collected on Form 990–T is combined with Business income taxes in
other tables.
[7] Includes Forms 720 (excise tax return); 730 (excise tax return for wagering); 11–C (occupational tax and registration for wagering return); 5330 (excise taxes related to employee retirement benefit plans return); and 2290
(heavy highway vehicle use tax return). Excludes excise tax returns filed with the U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Form 4720 (excise tax return of charities and other
persons) is included with Tax-exempt organizations in this table.
The Calendar Year 2011 deadline to file Form 2290 was extended from August 31, 2011, to November 30, 2011, resulting in a significant decrease in the number of Forms 2290 filed in Fiscal Year 2011 and a corresponding
increase in filings in Fiscal Year 2012, as many 2011 filings were delayed until Fiscal Year 2012.
[8] Includes Forms 941–X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943–X (adjusted employer’s tax return for agricultural employees);
944–X (adjusted employer’s tax return); 945–X (adjusted annual return of withheld Federal income tax or claim for refund); 1040–X (amended individual income tax return); 1041–A (information return of charitable contribution
deductions by certain trusts); 1120–X (amended corporation income tax return); 4868 (automatic filing extension for individuals); 5558 (filing extension for certain employee retirement plan returns); 7004 (automatic filing
extension for corporations); 8752 (required payment or refund for certain S corporations and partnerships); 8868 (automatic filing extension for tax-exempt organizations); and CT–1X (adjusted railroad retirement tax return).
[9] Includes U.S. Territories other than Puerto Rico, U.S. Armed Service members overseas, and international.
NOTES: Classification by State is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or
accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a State other than the State in which the individual
resided. Similarly, taxes withheld reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State. Also, while taxes of corporations
may be paid from the principal office, the operations of these corporations may be located in one or more other State(s).
Detail may not add to totals because of rounding.
SOURCE: Research, Analysis, and Statistics, Office of Research.
24-Jun-14
Number of Returns Filed, by Type of Return and State, Fiscal Year 2011
State
United States, total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other [9]
Total
returns [1]
Individual
income
tax [2]
234,566,998
3,159,539
603,871
4,372,823
1,951,626
27,830,110
4,202,374
2,915,535
732,636
560,114
16,234,368
6,851,209
1,087,893
1,131,931
9,854,955
4,540,905
2,332,958
2,166,725
2,821,628
3,183,070
1,070,372
4,523,338
5,378,141
7,129,508
4,272,511
1,903,300
4,354,149
896,513
1,435,363
2,028,431
1,082,159
7,288,459
1,429,748
15,569,334
6,552,469
597,184
8,333,829
2,638,256
3,015,254
9,641,112
845,143
3,131,099
701,258
4,235,717
17,490,866
1,943,946
563,577
5,995,741
5,307,297
1,166,441
4,336,070
512,790
2,663,356
143,607,800
2,079,192
372,850
2,693,072
1,218,547
16,572,467
2,353,168
1,722,768
424,722
320,305
9,508,519
4,386,168
651,371
660,379
6,035,398
2,974,480
1,394,596
1,305,935
1,851,772
1,979,224
621,678
2,774,762
3,180,907
4,589,501
2,553,974
1,270,066
2,683,757
472,748
854,586
1,257,756
661,014
4,268,414
910,968
9,243,325
4,173,493
328,299
5,431,137
1,580,878
1,733,500
6,113,169
505,797
2,033,254
392,330
2,831,182
10,902,321
1,132,471
316,281
3,713,289
3,156,568
780,655
2,738,860
275,564
1,620,363
Estimated
individual
income tax
23,224,046
262,695
49,101
416,287
174,116
2,960,481
434,454
376,751
74,824
60,084
1,464,702
475,255
136,225
103,841
967,039
471,379
313,460
256,519
263,485
263,329
116,407
502,977
656,379
672,446
487,393
140,691
445,506
102,973
162,948
150,606
129,309
802,421
145,029
1,415,625
601,897
91,450
798,227
259,142
356,459
1,109,641
84,506
278,585
90,879
385,033
1,388,404
133,476
77,213
669,657
580,320
122,925
502,603
56,554
182,338
Estate
and trust
income tax
3,106,016
30,292
4,296
47,460
16,637
328,962
45,072
51,470
25,821
7,094
175,966
48,751
14,013
9,085
214,914
39,238
31,114
27,577
26,054
21,633
28,980
53,526
150,063
76,175
51,260
10,544
76,722
8,232
18,904
17,808
14,735
142,614
11,074
286,125
55,098
6,366
132,588
28,465
36,323
170,721
27,538
22,730
12,100
38,169
219,309
15,787
7,580
71,963
61,852
12,454
64,206
6,987
3,569
Estimated
estate and trust
income tax
382,413
3,430
682
4,757
2,524
46,044
6,656
7,965
2,656
1,323
22,054
7,670
2,629
1,119
20,247
4,721
2,600
4,275
3,221
3,443
1,478
9,186
17,723
8,818
5,192
1,668
7,413
963
1,755
2,786
2,704
14,141
1,627
27,192
6,535
582
11,168
4,732
3,822
14,403
1,851
2,964
1,350
6,642
46,617
1,829
1,211
9,143
8,644
1,227
7,171
1,429
431
Partnership
3,573,550
45,418
7,104
82,728
27,897
404,440
93,662
63,538
14,662
9,473
205,471
93,576
11,737
25,404
114,584
54,613
33,599
33,724
40,371
59,181
11,688
66,924
66,881
101,988
62,329
26,069
65,897
17,873
22,723
48,693
16,134
145,573
19,483
248,838
93,017
10,591
115,368
42,965
47,337
126,619
10,539
47,430
12,839
65,442
326,023
66,521
6,522
82,284
77,572
13,245
60,940
13,003
13,018
S corporation
C or other
corporation
income tax [3]
4,545,454
52,638
8,979
82,852
41,236
427,253
117,968
27,123
14,835
5,523
601,660
172,884
14,333
27,324
235,997
92,318
39,353
34,283
51,821
58,638
22,751
76,295
88,240
131,337
96,355
29,227
67,182
24,283
30,875
43,431
12,142
119,021
21,183
390,386
138,697
10,004
122,554
52,934
55,564
158,604
17,895
61,182
13,791
36,499
258,042
56,892
11,269
109,402
96,431
12,426
60,047
12,585
910
2,312,909
19,840
3,676
36,396
14,757
315,277
37,968
25,350
9,428
11,408
192,732
57,207
13,503
8,410
106,225
23,280
22,942
18,260
16,716
30,664
8,211
51,934
54,901
66,306
34,542
13,352
35,249
9,901
13,106
29,774
10,950
76,181
9,764
255,685
56,573
4,700
62,378
19,909
22,833
62,092
6,553
25,985
4,848
32,822
176,040
15,434
5,117
55,726
40,909
8,727
35,833
4,974
37,561
Estate
tax [4]
11,128
91
19
106
53
1,713
148
203
86
47
724
224
69
24
534
76
49
95
85
82
38
203
424
157
263
44
126
28
34
71
48
467
60
1,525
200
14
226
94
147
370
92
65
22
184
676
48
49
233
201
11
118
30
432
Gift tax
207,858
2,113
390
2,837
1,013
20,574
4,025
6,254
735
658
17,530
4,510
1,195
621
8,813
3,405
1,831
1,937
2,041
1,715
1,021
4,756
7,760
4,742
5,129
991
3,710
1,016
1,547
1,305
1,313
8,158
788
17,575
4,903
946
6,894
1,665
2,441
9,268
697
2,344
842
3,034
14,629
844
528
5,399
4,418
704
4,617
732
945
Employment
taxes [5]
Tax-exempt
organizations [6]
29,445,812
359,259
78,750
505,876
248,463
3,472,955
616,286
351,899
89,661
69,068
2,022,746
843,965
121,726
181,313
1,287,391
535,923
315,988
293,355
331,565
399,765
161,092
522,274
677,428
870,825
599,010
217,517
598,253
155,188
209,646
218,197
141,898
962,494
170,526
2,227,746
828,861
92,774
939,682
351,029
426,881
1,134,514
115,029
379,993
107,084
462,651
1,944,982
288,793
88,587
721,815
701,303
136,700
549,489
84,245
233,352
1,384,698
17,277
4,685
20,681
10,824
147,849
23,664
18,844
6,610
11,248
61,091
30,748
6,359
6,461
57,747
29,798
25,122
14,659
14,943
15,390
8,913
25,980
39,155
39,991
31,707
8,801
31,190
8,179
11,650
9,474
7,651
84,106
7,939
86,999
36,887
5,087
57,834
14,579
20,674
66,149
9,208
15,187
5,633
21,537
79,569
9,106
5,545
35,574
30,010
7,747
32,147
4,034
2,456
Excise
taxes [7]
522,165
8,789
2,904
4,448
6,538
36,287
7,426
3,790
1,071
271
26,919
16,326
776
4,620
26,371
16,361
13,111
9,224
9,680
9,316
3,113
5,481
5,884
15,903
21,659
6,248
14,423
3,982
10,267
5,145
2,244
10,744
3,507
14,300
16,342
10,221
18,451
6,255
6,423
19,203
1,093
7,627
6,681
10,533
40,500
3,620
1,654
9,181
14,246
3,499
13,209
2,314
3,985
Supplemental
documents [8]
22,243,149
278,505
70,435
475,323
189,021
3,095,808
461,877
259,580
67,525
63,612
1,934,254
713,925
113,957
103,330
779,695
295,313
139,193
166,882
209,874
340,690
85,002
429,040
432,396
551,319
323,698
178,082
324,721
91,147
97,322
243,385
82,017
654,125
127,800
1,354,013
539,966
36,150
637,322
275,609
302,850
656,359
64,345
253,753
52,859
341,989
2,093,754
219,125
42,021
512,075
534,823
66,121
266,830
50,339
563,996
[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W–2, and W–2G, and Schedule K–1); tax-exempt bond returns (Forms 8038, 8038-B, 8038–CP, 8038–G, 8038–GC, 8038–T, 8038-TC, and 8328); and employee retirement benefit plan
returns (Forms 5500, 5500–EZ, and 5500–SF).
[2] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040–A (individual income tax return, short form); 1040–EZ (individual income tax return for single and joint filers with no dependents); 1040–NR
and 1040NR–EZ (nonresident alien income tax return); 1040–PR (self-employment income tax return for Puerto Rico residents); 1040–SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and
Northern Mariana Islands residents); and 1040–C (income tax return for departing aliens).
[3] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120–C (cooperative association income tax return); 1120–F (foreign corporation income tax
return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120–FSC (foreign sales corporation income tax return); 1120–H (homeowner association income tax return); 1120–L (life
insurance company income tax return); 1120–ND (income tax return for nuclear decommissioning funds); 1120–PC (property and casualty insurance company income tax return); 1120–POL (income tax return for certain political associations); 1120–REIT
(real estate investment trust income tax return); 1120–RIC (regulated investment company income tax return); and 1120–SF (income tax return for settlement funds). Form 1120–X (amended corporation income tax return) is included with Supplemental
documents in this table.
Excludes Form 990–T (tax-exempt organization unrelated business income tax return), which is included under Tax-exempt organizations in this table, although the tax reported on these returns is combined with Business income taxes in other tables.
[4] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706–GS(D) (generation-skipping transfer tax return for distributions); 706–GS(T) (generation-skipping transfer tax return for
terminations); and 706–NA (estate and generation-skipping transfer tax return for nonresident aliens). The estate tax was temporarily repealed for deaths in Calendar Year 2010 before being reinstated retroactively with a $5million exemption as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. As a result of this legislation, the estates of 2010 decedents could elect to file either Form 706, due September
19, 2011, or Form 8939 (allocation of increase in basis for property acquired from a decedent), due January 17, 2012. These tax law changes significantly reduced the number of Forms 706 filed in 2011.
[5] Includes the Forms 940 (employer’s Federal unemployment tax return); 940–EZ (employer’s Federal unemployment tax return, short form); 940–PR (unemployment tax return for Puerto Rico residents); 941 (employer’s tax
return for income and Social Security taxes withheld for other than household and agricultural employees); 941–PR/SS (employer’s tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and
Northern Mariana Islands residents); 943 (employer’s tax return for agricultural employees); 943–PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American
Samoa, and Northern Mariana Islands residents); 944 (employer’s tax return); 944–PR/SS (employer’s tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands
residents); and 945 (tax return of withheld income tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S.-source income of foreign persons); and CT–1 (railroad retirement tax
return). Forms 941–X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943–X (adjusted employer’s tax return for agricultural employees); 944–X
(adjusted employer’s tax return); 945–X (adjusted tax return of withheld income tax from nonpayroll distributions); and CT–1X (adjusted railroad retirement tax return) are included in Supplemental documents.
[6] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990–EZ (tax-exempt organization information return, short form); 990–N (electronic notice (e-Postcard) for tax-exempt
organizations not required to file Forms 990 or 990–EZ); 990–PF (private foundation information return); and 990–T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of
charities and other persons); 5227 (split-interest trust information return); and 8872 (political organization report of contributions and expenditures). Tax collected on Form 990–T is combined with Business income taxes in other
tables.
[7] Includes Forms 720 (excise tax return); 730 (excise tax return for wagering); 11–C (occupational tax and registration for wagering return); 5330 (excise taxes related to employee retirement plans return); and 2290 (heavy
highway vehicle use tax return). The deadline to file Form 2290 was extended from August 31, 2011, to November 30, 2011, resulting in a significant decrease in the number of Forms 2290 filed in Fiscal Year 2011, as these filings
were delayed until Fiscal Year 2012. Excludes excise tax returns filed with the U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau.
[8] Includes Forms 941–X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943–X (adjusted employer’s tax return for agricultural employees);
944–X (adjusted employer’s tax return); 945–X (adjusted return of withheld income tax from nonpayroll distributions); 1040–X (amended individual income tax return); 1041–A (information return of charitable contribution
deductions by certain trusts); 1120–X (amended corporation income tax return); 4868 (automatic filing extension for individuals); 5558 (filing extension for certain employee retirement plan returns); 7004 (automatic filing extension
for corporations); 8752 (required payment or refund for certain S corporations and partnerships); 8868 (automatic filing extension for tax-exempt organizations); and CT–1X (adjusted railroad retirement tax return).
[9] Includes U.S. Territories, U.S. Armed Service members overseas, and international.
NOTES:The following forms were included in prior editions of the IRS Data Book but have been excluded in the Fiscal Year 2011 edition: 990–C (farmer’s cooperative return); 1040EZ–T (telephone excise tax refund return); and
1120–A (corporation income tax return short form). Although the IRS continued to receive filings of these forms through Fiscal Year 2010, they have been obsolete for several years, and none were filed in Fiscal Year 2011.
Classification by State is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant.
Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a State other than the State in which the individual resided. Similarly,
taxes withheld reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State. Also, while taxes of corporations may be paid from
the principal office, the operations of these corporations may be located in one or more other State(s).
Detail may not add to totals because of rounding.
SOURCE: Research, Analysis, and Statistics, Office of Research.
1-Aug-11
Number of Returns Filed, by Type of Return and State, Fiscal Year 2010
State
United States, total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other [9]
Total
returns [1]
Individual
income
tax [2]
230,408,678
3,102,728
583,713
4,287,624
1,929,663
27,252,358
4,130,583
2,884,463
721,605
536,677
15,370,733
6,665,976
1,076,845
1,126,039
9,737,321
4,494,041
2,320,100
2,166,468
2,799,932
3,129,010
1,063,453
4,447,794
5,281,077
7,009,039
4,234,600
1,858,860
4,322,322
889,693
1,425,461
1,995,986
1,070,179
7,213,843
1,421,839
15,205,903
6,483,180
582,303
8,279,785
2,615,937
2,995,587
9,534,533
835,691
3,094,479
692,267
4,165,355
17,093,183
1,920,843
560,428
5,910,923
5,264,168
1,163,444
4,301,242
502,569
2,656,833
141,166,805
2,039,519
358,884
2,654,822
1,206,492
16,293,608
2,316,632
1,704,169
417,463
305,281
8,810,585
4,245,092
645,560
655,644
5,993,124
2,943,482
1,385,540
1,309,679
1,835,367
1,957,168
618,336
2,735,173
3,150,222
4,524,956
2,533,327
1,237,280
2,675,088
470,254
845,101
1,241,034
653,428
4,221,772
907,605
9,072,189
4,112,964
321,128
5,402,916
1,578,447
1,723,747
6,034,669
500,570
2,010,142
384,301
2,783,638
10,715,407
1,122,345
313,595
3,664,790
3,129,113
774,432
2,716,565
269,339
1,644,821
Estimated
individual
income tax
23,390,344
271,173
50,374
414,712
174,122
2,992,625
428,845
382,021
75,023
58,284
1,473,458
486,228
137,110
103,807
974,594
471,065
315,227
256,034
269,185
262,721
117,157
503,056
654,504
656,070
482,894
143,958
451,640
101,239
161,167
151,973
128,450
828,657
145,361
1,434,464
615,400
86,220
800,406
256,296
355,594
1,124,981
84,737
281,784
90,037
395,236
1,391,620
134,688
76,742
671,545
589,168
125,710
503,313
55,924
193,745
Estate
and trust
income tax
3,073,951
30,560
4,022
43,843
16,138
322,719
43,253
50,899
24,659
7,203
177,138
47,161
13,817
8,966
212,955
39,691
31,555
27,226
25,780
20,491
28,086
52,499
153,485
75,581
51,687
10,525
72,750
7,922
20,235
16,906
14,681
142,193
11,071
273,326
65,753
6,362
134,187
27,784
36,257
169,721
29,096
22,156
11,322
37,115
209,324
15,361
8,442
70,742
62,294
13,049
65,836
6,634
3,493
Estimated
estate and trust
income tax
343,075
3,122
717
4,359
2,381
42,518
5,760
7,114
2,104
1,257
19,004
7,178
2,368
966
19,006
4,229
2,221
3,714
3,019
2,975
1,412
8,225
15,665
7,564
4,957
1,692
6,780
872
1,690
2,625
2,173
12,778
1,614
23,712
5,919
549
9,732
3,879
3,481
12,575
1,569
2,735
1,137
5,776
42,205
1,829
966
8,282
8,037
1,060
6,106
1,030
437
Partnership
3,508,856
45,095
6,997
83,757
27,501
375,160
93,452
65,211
14,712
9,364
196,989
91,788
11,555
25,103
113,116
53,950
33,100
33,328
40,515
57,582
11,703
66,374
66,250
102,618
61,159
25,784
65,270
17,639
22,099
49,650
16,136
146,496
19,207
242,854
93,130
10,310
114,484
42,414
47,685
123,656
10,798
46,960
12,198
66,270
317,763
66,421
6,518
81,638
77,127
13,046
60,693
12,892
13,339
S corporation
C or other
corporation
income tax [3]
4,508,078
51,616
8,609
83,126
40,767
416,014
116,702
27,907
15,002
5,347
601,140
170,985
14,065
27,461
230,070
92,824
38,443
34,078
51,913
57,926
22,931
76,115
88,945
130,997
96,878
28,965
67,105
24,034
30,141
44,265
12,108
124,059
21,081
383,414
138,837
9,752
122,346
52,167
56,380
157,425
18,382
61,102
13,723
35,706
248,542
57,077
11,718
109,114
95,846
12,134
59,329
12,445
1,312
2,355,803
20,605
3,850
38,336
15,246
325,758
39,796
26,720
9,364
11,263
194,390
59,145
14,309
8,834
109,874
23,710
23,555
19,057
17,069
32,595
8,458
48,888
56,066
68,488
34,360
13,975
37,518
10,313
13,595
31,942
11,283
79,086
10,266
233,520
58,426
4,810
64,949
21,234
23,982
64,218
6,618
26,759
4,921
33,704
182,710
16,122
5,309
58,144
42,893
8,941
36,742
5,119
38,968
Estate
tax [4]
28,780
259
44
407
112
5,119
422
501
103
134
1,951
635
231
90
1,369
340
233
254
181
214
107
592
961
536
598
137
384
86
138
185
98
1,289
126
3,134
539
54
626
231
424
912
144
262
85
435
1,532
126
72
672
505
51
464
65
611
Gift tax
230,007
2,449
382
3,115
1,119
22,668
4,253
6,542
787
642
19,835
5,244
1,339
769
9,405
3,885
1,804
2,108
2,483
1,931
1,171
5,186
8,916
5,183
5,665
1,142
4,035
1,092
1,461
1,397
1,435
8,795
892
19,171
5,573
909
7,831
1,899
2,846
10,260
963
2,753
920
3,304
16,502
875
554
5,918
5,015
787
4,991
859
947
Employment
taxes [5]
Tax-exempt
organizations [6]
29,787,494
366,456
78,246
514,539
252,925
3,491,320
624,642
359,016
91,859
68,278
2,030,513
852,712
124,710
187,202
1,296,621
547,634
320,174
302,072
339,149
403,254
163,525
529,661
683,277
889,020
608,082
222,353
605,851
158,266
213,025
222,112
145,136
975,498
174,603
2,217,427
839,225
92,664
961,472
359,500
433,349
1,152,706
118,253
386,784
109,125
471,405
1,948,429
291,152
91,386
731,215
714,435
141,423
560,156
85,430
240,227
1,342,615
15,747
4,502
18,909
10,504
143,474
23,966
18,187
6,425
11,250
57,946
28,912
6,239
6,360
56,543
29,327
25,395
14,401
14,456
13,743
8,733
25,314
38,267
38,715
33,083
8,304
31,318
7,813
11,636
6,684
7,444
75,167
8,020
85,719
37,505
4,749
56,100
14,703
20,392
65,096
9,673
13,827
5,494
20,281
77,090
8,560
5,569
34,511
30,384
7,988
32,068
3,910
2,212
Excise
taxes [7]
836,793
14,349
3,626
7,514
12,718
69,097
11,360
5,706
1,748
375
40,722
24,743
1,315
7,375
44,726
25,379
21,571
14,347
14,967
14,508
4,962
8,683
8,891
24,433
31,523
10,608
21,684
6,970
18,148
7,187
3,616
16,704
5,823
22,028
25,261
13,261
30,992
10,651
10,723
31,501
1,717
12,023
12,451
16,220
64,408
5,930
2,471
14,412
22,598
5,316
20,300
3,089
6,063
Supplemental
documents [8]
19,836,077
241,778
63,460
420,185
169,638
2,752,278
421,500
230,470
62,356
57,999
1,747,062
646,153
104,227
93,462
675,918
258,525
121,282
150,170
185,848
303,902
76,872
388,028
355,628
484,878
290,387
154,137
282,899
83,193
87,025
220,026
74,191
581,349
116,170
1,194,945
484,648
31,535
573,744
246,732
280,727
586,813
53,171
227,192
46,553
296,265
1,877,651
200,357
37,086
459,940
486,753
59,507
234,679
45,833
510,950
[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W–2, and W–2G, and Schedule K–1); tax-exempt bond returns (Forms 8038, 8038–B, 8038–CP, 8038–G, 8038–GC, 8038–T, 8038–TC, and 8328); and employee benefit plan returns (Forms
5500 and 5500–EZ) processed by the Department of Labor. See Table 14 for the total number of information returns filed.
[2] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120–A (corporation income tax return, short form); 1120–C (cooperative association income
tax return); 1120–F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120–FSC (foreign sales corporation income tax return); 1120–H
(homeowner association income tax return); 1120–L (life insurance company income tax return); 1120–ND (income tax return for nuclear decommissioning funds); 1120–PC (property and casualty insurance company income tax return); 1120–POL (income
tax return for certain political associations); 1120–REIT (real estate investment trust income tax return); 1120–RIC (regulated investment company income tax return); and 1120–SF (income tax return for settlement funds). Form 1120–X (amended
corporation income tax return) is included with Supplemental documents in this table. Excludes Form 990–T (tax-exempt organization unrelated business income tax return), which is included under Tax-exempt organizations in this table, although the tax
reported on these returns is combined with Business income taxes in other tables.
[3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040–A (individual income tax return, short form); 1040–C (income tax return for departing aliens); 1040–EZ (individual income tax return for single and
joint filers with no dependents); 1040EZ–T (telephone excise tax refund return); 1040–NR and 1040NR–EZ (nonresident alien income tax returns); 1040–PR (self-employment income tax return for Puerto Rico residents); and
1040–SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents). Form 1040–X (amended individual income tax return) is included with Supplemental documents
in this table.
[4] Includes the Forms 940 (employer’s Federal unemployment tax return); 940–EZ (employer’s Federal unemployment tax return, short form); 940–PR (unemployment tax return for Puerto Rico residents); 941 (employer’s tax return
for income and Social Security taxes withheld for other than household and agricultural employees); 941–PR/SS (employer’s tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern
Mariana Islands residents); 943 (employer’s tax return for agricultural employees); 943–PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and
Northern Mariana Islands residents); 944 (employer’s tax return); 944–PR/SS (employer’s tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 945 (tax
return of withheld income tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S.-source income of foreign persons); and CT–1 (railroad retirement tax return). Forms 941–X (adjusted
employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943–X (adjusted employer’s tax return for agricultural employees); 944–X (adjusted employer’s tax return);
945–X (adjusted tax return of withheld income tax from nonpayroll distributions); and CT–1X (adjusted railroad retirement tax return) are included in Supplemental documents.
[5] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706–GS(D) (generation-skipping transfer tax return for distributions); 706–GS(T) (generation-skipping transfer tax return for
terminations); and 706–NA (estate and generation-skipping transfer tax return for nonresident aliens). An increase in the filing threshold resulted in a decrease in the number of estate tax returns filed. The filing threshold was $2
million for deaths in Calendar Year 2008; it was $3.5 million for deaths in Calendar Year 2009; and the estate tax was temporarily repealed for deaths in Calendar Year 2010. However, estate tax returns were filed in Fiscal Year 2010
for decedents who died in prior years. Legislation enacted in December 2010 clarified the filing requirements for the estates of 2010 decedents, creating two options that will affect statistics reported for Fiscal Year 2011.
[6] Includes Forms 720 (excise tax return); 730 (tax return for wagering); 2290 (heavy highway vehicle use tax return); 11–C (occupational tax and registration for wagering return); and 5330 (excise taxes related to employee benefit
plans return). Excludes excise tax returns filed with the U.S. Customs and Border Protection and Alcohol and Tobacco Tax and Trade Bureau.
[7] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990–EZ (tax-exempt organization information return, short form); 990–C (farmers’ cooperative return); 990–N (electronic notice
(e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990–EZ); 990–PF (private foundation information return); and 990–T (tax-exempt organization unrelated business income tax return). Also includes Forms
4720 (excise tax return of charities and other persons); 5227 (split-interest trust information return); and 8872 (political organization report of contributions and expenditures). Tax collected on Form 990–T is combined with Business
income taxes in other tables.
[8] Includes Forms 941–X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943–X (adjusted employer’s tax return for agricultural employees); 944–X
(adjusted employer’s tax return); 945–X (adjusted return of withheld income tax from nonpayroll distributions); 1040–X (amended individual income tax return); 1041–A (information return of charitable contribution deductions by
certain trusts); 1120–X (amended corporation income tax return); 4868 (automatic filing extension for individuals); 5558 (filing extension for certain employee plan returns); 7004 (automatic filing extension for corporations); 8752
(required payment or refund for certain S corporations and partnerships); 8868 (automatic filing extension for tax-exempt organizations); and CT–1X (adjusted railroad retirement tax return).
[9] Includes U.S. Territories, U.S. Armed Service members overseas, and international.
NOTES: Classification by State is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or
accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a State other than the State in which the individual resided.
Similarly, taxes withheld reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State. Also, while taxes of corporations may be paid
from the principal office, the operations of these corporations may be located in one or more other State(s).
Detail may not add to totals because of rounding.
SOURCE: Research, Analysis, and Statistics, Office of Research.
1-Aug-11
Number of Returns Filed, by Type of Return and State, Fiscal Year 2009
State
United States, total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other
Total
returns [1]
Individual
income
tax [2]
236,503,362
3,236,095
599,905
4,502,431
2,000,505
28,260,324
4,295,109
3,043,281
756,353
528,808
15,961,643
6,849,726
1,120,099
1,180,254
10,164,459
4,716,842
2,433,424
2,270,579
2,925,694
3,233,892
1,086,128
4,479,310
5,398,461
7,356,862
4,397,408
1,926,246
4,513,764
929,547
1,482,383
2,099,474
1,094,476
6,569,654
1,484,974
14,753,061
6,764,007
596,641
8,724,712
2,736,079
3,130,465
8,630,524
881,686
3,230,416
716,575
4,363,775
17,559,699
1,999,045
566,859
6,148,801
5,516,349
1,215,461
4,520,831
527,345
3,022,921
144,103,375
2,085,986
359,017
2,721,160
1,226,213
16,519,265
2,345,659
1,751,325
427,241
304,889
8,916,953
4,273,666
660,232
668,331
6,134,205
3,026,559
1,421,256
1,330,840
1,877,646
1,971,715
639,377
2,785,531
3,229,387
4,642,834
2,574,508
1,257,683
2,743,210
478,918
859,500
1,274,794
673,510
4,320,565
925,510
9,271,451
4,202,065
323,832
5,579,715
1,614,595
1,759,057
6,151,409
514,047
2,053,587
390,265
2,851,378
10,748,636
1,148,817
321,923
3,745,024
3,196,039
789,947
2,772,429
274,279
1,967,395
Estimated
individual
income tax
24,196,680
329,195
59,968
501,603
208,451
3,482,787
518,363
460,499
87,974
49,886
1,768,150
562,799
157,253
127,235
1,161,944
547,777
370,227
312,694
323,856
323,056
106,587
442,820
595,234
790,695
567,846
174,662
529,533
123,952
192,477
180,696
117,596
46,600
175,087
737,340
739,994
96,845
962,039
318,497
419,102
49,386
102,696
334,335
103,753
474,284
1,699,925
163,865
69,546
776,178
704,566
145,943
604,886
69,618
226,380
Estate
and trust
income tax
3,142,712
32,027
3,831
48,088
16,286
329,205
44,077
49,963
28,561
7,167
180,792
47,193
13,940
8,669
215,573
43,252
31,844
27,620
25,865
20,856
27,744
54,013
157,558
75,673
52,695
10,673
78,276
8,011
20,369
17,362
14,873
143,493
11,252
275,622
72,983
6,415
140,555
28,270
36,828
176,758
29,130
22,092
11,284
37,800
208,434
15,410
9,292
72,011
60,755
13,652
67,854
6,824
3,942
Estimated
estate and trust
income tax
542,352
4,862
1,055
7,514
3,766
67,335
9,679
10,912
2,987
2,011
31,530
10,012
3,400
1,537
29,675
7,131
3,476
6,202
5,191
5,319
2,710
12,496
23,084
13,159
7,422
2,597
11,440
1,476
2,940
3,957
3,518
18,704
2,777
36,178
8,792
859
15,468
6,822
5,925
19,897
2,257
4,139
1,672
9,129
66,353
3,049
1,654
12,903
13,833
1,736
9,293
1,730
789
Partnership
3,564,630
45,317
7,142
85,542
27,000
390,734
95,213
66,281
14,419
9,610
198,122
92,207
11,807
25,857
113,670
54,259
32,969
33,442
40,147
56,398
11,395
67,356
71,700
105,826
61,684
25,450
65,188
17,607
22,453
53,022
16,559
147,872
19,800
254,571
92,662
10,153
114,739
42,243
48,752
122,201
10,721
46,950
12,179
67,080
321,435
67,367
6,203
81,068
78,986
13,138
61,933
12,932
13,269
S corporation
4,495,685
52,033
8,372
82,934
40,066
404,822
115,573
28,027
15,272
5,384
602,906
170,121
13,995
27,765
226,645
93,945
37,872
33,677
51,771
56,339
23,114
77,143
89,773
131,433
96,392
28,575
66,925
23,785
29,810
45,239
12,300
129,623
20,785
395,658
137,425
9,397
122,889
50,819
56,099
155,700
18,666
62,113
13,614
35,668
238,353
56,441
11,619
108,113
95,770
12,116
59,270
12,328
1,211
C or other
corporation
income tax [3]
2,475,785
21,596
3,899
40,492
16,090
341,400
41,688
28,933
10,025
11,305
205,794
62,608
14,987
9,331
112,478
25,444
24,483
20,062
18,392
33,184
8,992
48,615
59,356
73,515
36,054
14,580
39,412
10,535
14,055
34,701
11,896
87,802
10,671
247,455
63,605
4,909
69,740
22,334
24,807
68,009
7,124
29,199
5,123
35,228
185,554
17,516
5,551
59,738
45,083
9,604
38,322
5,198
39,311
Estate
tax [4]
47,320
405
47
645
196
8,363
715
898
178
164
3,295
1,021
345
176
2,203
603
460
401
361
375
201
1,069
1,527
962
802
175
751
194
268
329
235
2,064
210
4,294
1,115
93
1,225
378
666
1,619
249
469
110
723
2,519
178
127
1,200
995
107
836
102
677
Gift tax
245,262
2,753
349
3,441
1,195
24,254
4,765
7,424
825
722
21,025
5,707
1,475
846
10,507
3,915
1,958
2,262
2,661
1,741
1,154
5,277
9,561
5,537
5,838
1,108
4,398
1,154
1,471
1,520
1,642
9,409
1,049
20,411
5,550
974
8,130
1,850
3,061
10,549
1,038
2,887
907
3,546
17,146
994
610
6,699
5,555
840
5,709
920
943
Employment
taxes [5]
30,223,289
377,747
78,426
527,731
254,373
3,544,749
633,243
367,071
93,201
67,948
2,062,464
876,439
125,199
193,068
1,308,560
556,908
325,367
308,716
346,005
403,492
166,912
539,888
697,498
913,412
610,870
224,408
608,400
160,115
214,610
229,496
148,962
999,056
178,009
2,211,451
848,817
92,181
986,080
361,513
442,721
1,172,738
122,157
395,412
109,770
483,427
1,948,537
293,628
92,367
740,905
731,540
146,945
571,892
86,979
241,886
Tax-exempt
organizations [6]
1,131,790
12,842
3,541
15,844
8,665
119,312
19,964
15,524
5,712
10,086
48,496
24,386
4,844
5,029
48,496
25,681
21,639
12,445
11,707
11,105
6,971
21,277
34,071
33,368
26,270
6,888
25,698
6,263
9,896
5,497
6,281
62,200
6,549
76,644
32,887
3,484
47,321
12,293
16,667
56,423
8,352
11,784
4,578
17,242
62,536
7,256
4,694
29,729
24,590
6,754
26,931
3,108
1,970
Excise
taxes [7]
809,461
14,048
3,629
7,414
12,427
71,875
11,312
5,649
1,853
273
40,400
23,686
1,343
7,030
41,238
23,940
19,710
13,309
14,243
14,161
4,817
8,765
8,842
23,205
29,633
10,445
20,163
6,613
17,022
7,407
3,356
16,547
5,814
21,813
23,817
11,726
28,170
10,727
10,437
30,310
1,627
11,265
11,011
15,843
62,283
5,875
2,343
14,692
23,018
5,696
19,180
3,083
6,376
Supplemental
documents [8]
21,525,021
257,284
70,629
460,023
185,777
2,956,223
454,858
250,775
68,105
59,363
1,881,716
699,881
111,279
105,380
759,265
307,428
142,163
168,909
207,849
336,151
86,154
415,060
420,870
547,243
327,394
169,002
320,370
90,924
97,512
245,454
83,748
585,719
127,461
1,200,173
534,295
35,773
648,641
265,738
306,343
615,525
63,622
256,184
52,309
332,427
1,997,988
218,649
40,930
500,541
535,619
68,983
282,296
50,244
518,772
[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1); tax-exempt bond returns (Forms 8038, 8038-CP, 8038-G, 8038-GC, 8038-T, and 8328); and employee benefit plan returns (Forms 5500 and 5500-EZ) processed by the
Department of Labor. See Table 14 for the total number of information returns filed.
[2] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120-A (corporation income tax return short form); 1120-C (cooperative association
income tax return); 1120-F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120-FSC (foreign sales corporation income tax return);
1120-H (homeowner association income tax return); 1120-L (life insurance company income tax return); 1120-ND (income tax return for nuclear decommissioning funds); 1120-PC (property and casualty insurance company income tax return);
1120-POL (income tax return for certain political associations); 1120-REIT (real estate investment trust income tax return); 1120-RIC (regulated investment company income tax return); and 1120-SF (income tax return for settlement funds).
Form 1120-X (amended corporation income tax return) is included with Supplemental documents in this table.
Excludes Form 990-T (tax-exempt organization "unrelated business income" tax return), which is included under Tax-exempt organizations in this table, although the tax reported on these returns is combined with Business income taxes in other
tables.
[3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040-A (individual income tax return short form); 1040-EZ (individual income tax return for single and joint filers with no dependents); 1040-EZ-T (telephone
excise tax refund return); 1040-NR and 1040-NR-EZ (nonresident alien income tax return); 1040-PR (self-employment income tax return for Puerto Rico residents); 1040-SS (self-employment income tax return for U.S. Virgin Islands, Guam,
American Samoa, and Northern Mariana Islands residents); and 1040-C (income tax return for departing aliens). Form 1040-X (amended individual income tax return) is included with Supplemental documents in this table.
The Economic Stimulus Payments associated with the Economic Stimulus Act of 2008 resulted in a temporary increase in the number of individual income tax returns filed in Fiscal Year 2008 and also contributed to the number of returns filed in
Fiscal Year 2009. Some taxpayers, who did not otherwise have a filing requirement, filed a form from the 1040 series to claim an Economic Stimulus Payment. These filers are not expected to become regular filers unless their filing
requirements change.
[4] Includes the Form 940 series as follows: 940 (employer's Federal unemployment tax return); 940-EZ (employer's Federal unemployment tax return short form); 940-PR (unemployment tax return for Puerto Rico residents); 941 (employer's
tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941-PR/SS (employer's tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern
Mariana Islands residents); 943 (employer's tax return for agricultural employees); 943-PR/SS (employer's tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana
Islands residents); 944 (employer's tax return); 944-PR/SS (employer's tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 945 (tax return of withheld income tax
from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S.-source income of foreign persons); and CT-1 (railroad retirement tax return). Forms 941-X (adjusted employer's tax return for income and
Social Security taxes withheld for other than household and agricultural employees); 943-X (adjusted employer's tax return for agricultural employees); 944-X (adjusted employer's tax return); 945-X (adjusted tax return of withheld income tax
from nonpayroll distributions); and CT-1X (adjusted railroad retirement tax return) are included in Supplemental documents.
[5] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706-GS(D) (generation-skipping transfer tax return for distributions); 706-GS(T) (generation-skipping transfer tax return for terminations); and
706-NA (estate and generation-skipping transfer tax return for nonresident aliens).
[6] Includes Forms 720 (excise tax return); 730 (tax return for wagering); 2290 (heavy highway vehicle use tax return); 11-C (occupational tax and registration for wagering return); and 5330 (excise taxes related to employee benefit plans
return). Excludes excise tax returns filed with the Alcohol and Tobacco Tax and Trade Bureau.
[7] Includes the Form 990 series as follows: 990 (tax-exempt organization information return long form); 990-EZ (tax-exempt organization information return short form); 990-C (farmers' cooperative return); 990-N (electronic notice [e-Postcard]
for tax-exempt organizations not required to file Forms 990 or 990-EZ); 990-PF (private foundation information return); and 990-T (tax-exempt organization "unrelated business income" tax return). Also includes Forms 4720 (excise tax return of
charities and other persons); 5227 (split-interest trust information return); and 8872 (political organization report of contributions and expenditures). Tax collected on Form 990-T is combined with Business income taxes in other tables.
[8] Includes Forms 941-X (adjusted employer's tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943-X (adjusted employer's tax return for agricultural employees); 944-X (adjusted
employer's tax return); 945-X (adjusted return of withheld income tax from nonpayroll distributions); 1040-X (amended individual income tax return); 1041-A (information return of charitable contribution deductions by certain trusts); 1120-X
(amended corporation income tax return); 4868 (automatic filing extension for individuals); 5558 (filing extension for certain employee plan returns); 7004 (automatic filing extension for corporations); 8752 (required payment or refund for certain
S corporations and partnerships); 8868 (automatic filing extension for tax-exempt organizations); and CT-1X (adjusted railroad retirement tax return).
NOTES: For Fiscal Year 2009, additional forms have been added that were not included in prior editions of the IRS Data Book. These forms include: 941-X (adjusted employer's tax return for income and Social Security taxes withheld for other
than household and agricultural employees); 943-X (adjusted employer's tax return for agricultural employees); 944-X (adjusted employer's tax return); 945-X (adjusted tax return of withheld income tax from nonpayroll distributions); 990-N
(electronic notice [e-Postcard] for tax-exempt organizations not required to file Forms 990 or 990-EZ); and CT-1-X (adjusted railroad retirement tax return). The following forms were included in prior editions of the IRS Data Book but have been
excluded in the Fiscal Year 2009 edition: 2688 (additional filing extension for individuals); and CT-2 (employee representatives’ railroad retirement tax return).
Classification by State is based on the individual's address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant. Sole
proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a State other than the State in which the individual resided. Similarly, taxes withheld
reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State. Also, while taxes of corporations may be paid from the principal office, the
operations of these corporations may be located in one or more other State(s).
Detail may not add to totals because of rounding.
SOURCE: Research, Analysis, and Statistics, Office of Research.
7-Apr-09
Number of Returns Filed, by Type of Return and State, Fiscal Year 2008
State
Total
returns [1]
United States, total
250,378,521
Alabama
3,495,270
Alaska
602,540
Arizona
4,729,353
Arkansas
2,163,060
California
29,627,618
Colorado
4,410,907
Connecticut
3,189,786
Delaware
787,867
District of Columbia
556,271
Florida
16,844,774
Georgia
7,159,198
Hawaii
1,160,161
Idaho
1,243,122
Illinois
10,686,433
Indiana
4,989,461
Iowa
2,538,208
Kansas
2,335,588
Kentucky
3,185,464
Louisiana
3,386,737
Maine
1,221,938
Maryland
4,813,492
Massachusetts
5,880,244
Michigan
7,813,139
Minnesota
4,569,416
Mississippi
2,103,766
Missouri
4,826,785
Montana
966,281
Nebraska
1,541,450
Nevada
2,186,103
New Hampshire
1,201,306
New Jersey
7,175,962
New Mexico
1,542,492
New York
16,550,328
North Carolina
7,170,653
North Dakota
607,359
Ohio
9,347,647
Oklahoma
2,856,468
Oregon
3,323,198
Pennsylvania
9,614,798
Rhode Island
942,093
South Carolina
3,435,333
South Dakota
740,090
Tennessee
4,668,201
Texas
17,915,834
Utah
2,030,430
Vermont
623,037
Footnotes at end of table.
Individual
income
tax [2]
154,345,853
2,347,362
370,060
2,896,610
1,389,962
17,563,412
2,453,848
1,859,368
452,717
313,634
9,664,265
4,549,608
689,759
722,832
6,535,199
3,236,586
1,532,064
1,399,792
2,127,944
2,157,640
727,153
2,931,023
3,438,640
5,002,295
2,728,350
1,446,455
3,004,744
512,911
916,204
1,348,460
722,069
4,564,278
978,795
9,855,141
4,586,300
342,402
6,100,438
1,762,605
1,908,694
6,673,972
565,076
2,250,363
416,152
3,153,675
11,319,150
1,188,237
344,386
Estimated
individual
income tax
28,781,817
346,934
59,186
572,551
219,429
3,939,913
559,214
500,647
97,256
69,636
1,987,198
629,048
169,709
141,442
1,318,008
612,083
386,476
320,929
337,706
311,389
155,263
644,609
865,327
887,079
602,436
173,861
605,772
132,524
205,108
205,529
173,736
414,595
185,404
1,921,713
791,674
93,878
1,055,602
321,038
468,462
542,350
110,483
357,608
107,716
487,698
1,704,305
177,337
102,269
Estate
and trust
income tax
3,074,537
28,554
3,544
42,870
16,251
320,926
42,560
48,842
25,770
10,662
167,508
45,939
13,327
8,447
205,085
43,784
31,380
27,496
25,089
20,636
26,151
51,892
151,521
74,647
52,780
10,493
77,795
8,156
21,485
16,166
14,683
138,986
10,694
292,542
71,780
6,130
146,359
26,852
35,583
167,400
30,523
21,215
10,728
38,901
195,238
15,174
9,316
Estimated
estate and trust
income tax
921,916
8,524
1,375
13,254
5,319
114,467
16,493
19,866
5,292
3,760
57,378
17,602
4,686
2,536
49,468
13,392
5,774
9,965
8,272
7,274
5,026
22,806
42,337
25,071
12,367
3,944
18,748
2,650
4,757
5,941
6,288
32,518
4,296
70,882
16,457
1,417
28,614
8,947
10,221
37,694
4,086
7,670
3,243
16,806
88,872
4,269
2,956
Partnership
3,307,344
43,153
6,669
80,884
26,169
359,582
89,263
62,007
13,297
8,592
179,571
86,442
10,680
24,158
107,082
52,327
31,969
31,443
38,873
53,575
11,172
64,012
63,226
101,897
58,384
24,281
62,771
16,564
21,194
47,321
15,373
136,618
18,520
222,233
88,792
9,428
109,523
38,919
45,788
114,671
10,381
44,266
11,353
63,976
286,137
61,076
6,036
S corporation
C or other
corporation
income tax [3]
4,440,001
51,325
8,275
82,118
40,316
390,370
114,493
28,049
15,250
5,104
609,629
171,876
13,575
27,211
221,594
95,395
37,428
33,243
51,778
56,061
23,164
76,624
89,553
133,658
97,815
28,963
67,517
23,224
29,335
45,761
12,508
131,268
20,748
373,099
132,934
9,069
124,189
50,184
56,665
153,316
19,164
60,133
13,122
35,877
227,600
54,916
11,796
2,537,825
22,627
4,144
42,657
17,059
357,877
42,744
28,314
10,217
11,176
217,713
66,211
15,492
9,688
114,846
25,679
25,087
20,730
18,445
35,484
9,185
55,066
59,900
76,636
37,142
15,986
41,472
10,819
14,553
37,544
12,055
88,476
11,016
232,985
61,876
5,038
70,348
22,958
25,996
67,904
7,351
28,901
5,327
36,310
189,092
17,946
5,593
Estate
tax [4]
46,251
371
58
713
219
8,528
683
837
139
149
3,341
1,015
294
144
1,987
529
424
357
377
370
219
1,004
1,438
957
814
168
682
172
230
325
226
2,113
187
4,135
1,106
66
1,180
355
655
1,632
260
434
113
728
2,309
171
97
Gift tax
252,286
2,633
400
3,671
1,251
24,785
4,536
7,895
912
759
21,582
5,945
1,480
851
10,691
4,130
1,975
2,254
2,770
1,591
1,450
5,580
9,625
6,102
6,295
1,104
4,641
1,150
1,622
1,621
1,701
9,721
975
20,527
6,448
833
8,706
1,873
3,152
11,106
1,101
2,971
857
3,710
16,765
1,034
703
Employment
taxes [5]
Tax-exempt
organizations [6]
30,683,140
385,107
78,267
544,763
259,004
3,598,564
636,454
373,096
96,197
68,711
2,137,637
895,212
127,946
195,290
1,325,242
567,969
325,984
310,259
350,996
407,469
170,048
549,386
707,948
941,392
617,179
229,770
615,440
159,839
213,393
236,917
151,468
1,025,849
179,812
2,211,969
863,194
91,707
1,009,262
361,367
449,969
1,186,228
124,494
403,349
109,253
494,404
1,956,032
296,885
93,058
901,171
8,984
3,065
12,308
6,184
99,414
16,299
13,265
4,870
8,583
39,462
18,923
4,210
3,733
37,268
20,000
11,135
9,042
9,093
8,470
5,444
16,933
30,514
25,926
21,227
5,092
19,326
4,294
7,097
4,317
5,021
57,814
5,122
65,783
26,031
2,758
37,219
8,482
13,404
46,092
6,909
8,709
3,037
13,247
46,274
5,676
3,828
Excise
taxes [7]
865,216
15,309
3,329
8,160
13,219
78,385
12,306
6,290
2,041
320
41,023
25,048
1,249
7,703
43,287
26,198
20,873
14,270
15,892
14,082
5,107
9,934
9,546
24,488
31,203
10,664
21,686
7,012
17,521
8,295
3,801
17,791
6,031
23,524
26,438
12,494
31,468
11,827
11,648
32,390
1,766
12,422
11,279
16,976
66,036
6,345
2,620
Supplemental
documents [8]
20,221,164
234,387
64,168
428,794
168,678
2,771,395
422,014
241,310
63,909
55,185
1,718,467
646,329
107,754
99,087
716,676
291,389
127,639
155,808
198,229
312,696
82,556
384,623
410,669
512,991
303,424
152,985
286,191
86,966
88,951
227,906
82,377
555,935
120,892
1,255,795
497,623
32,139
624,739
241,061
292,961
580,043
60,499
237,292
47,910
305,893
1,818,024
201,364
40,379
Page 1 of 2
Number of Returns Filed, by Type of Return and State, Fiscal Year 2008--continued
State
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other
Total
returns [1]
6,430,981
5,739,121
1,346,688
4,738,514
534,288
2,829,268
Individual
income
tax [2]
4,001,212
3,363,742
921,661
2,952,500
284,305
1,771,803
Estimated
individual
income tax
827,358
773,364
145,966
657,570
74,126
231,303
Estate
and trust
income tax
71,396
62,206
13,958
65,228
6,198
3,691
Estimated
estate and trust
income tax
22,782
22,439
3,080
15,799
3,152
1,084
Partnership
77,122
74,354
12,842
60,332
11,653
11,393
S corporation
C or other
corporation
income tax [3]
106,563
93,837
11,878
59,313
11,806
1,312
60,563
47,232
9,836
39,884
5,314
41,331
Estate
tax [4]
1,174
948
106
935
92
685
Gift tax
6,732
5,650
823
5,831
956
810
Employment
taxes [5]
Tax-exempt
organizations [6]
750,679
738,200
149,603
576,928
86,144
247,807
22,975
19,151
4,596
20,521
2,411
1,633
Excise
taxes [7]
Supplemental
documents [8]
15,966
24,683
5,578
19,917
3,373
6,403
[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1); tax-exempt bond returns (Forms 8038, 8038-G, 8038-GC, 8038-T, and 8328); and employee benefit plan returns (Forms 5500 and
5500-EZ) processed by the Department of Labor. See Table 14 for the total number of information returns filed.
[2] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040A (individual income tax return-short form); 1040EZ (individual income tax return for single and joint filers with no dependents); 1040EZ-T
(telephone excise tax refund return); 1040NR and 1040NR-EZ (nonresident alien income tax return); 1040PR (self-employment income tax return for Puerto Rico residents); 1040-SS (self-employment income tax return for U.S.
Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 1040C (income tax return for departing aliens). Form 1040X (amended individual income tax return) is included with supplemental documents
in this table. The one-time economic stimulus payments associated with the Economic Stimulus Act of 2008 resulted in an increase in the number of individual income tax returns filed in Fiscal Year 2008. Some taxpayers, who did
not otherwise have a filing requirement, filed a form from the 1040 series to claim an economic stimulus payment. Similarly, the one-time telephone excise tax refund (available on Tax Year 2006 returns) also contributed to the
increased number of individual income tax returns filed, although its effect was smaller in Fiscal Year 2008 than in Fiscal Year 2007. Some taxpayers, who did not otherwise have a filing requirement, filed Form 1040EZ-T
(telephone excise tax refund), while others filed Forms 1040, 1040A, or 1040EZ to claim the telephone excise tax refund.
[3] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120-A (corporation income tax return-short form); 1120-C
(cooperative association income tax return); 1120-F (foreign corporation income tax return, except foreign life insurance companies); 1120-FSC (foreign sales corporation income tax return); 1120-H (homeowner association income
tax return); 1120-L (life insurance company income tax return); 1120-ND (income tax return for nuclear decommissioning funds); 1120-PC (property and casualty insurance company income tax return); 1120-POL (income tax return
for certain political associations); 1120-REIT (real estate investment trust income tax return); 1120-RIC (regulated investment company income tax return); and 1120-SF (income tax return for settlement funds). Form 1120X
(amended income tax return) is included with supplemental documents in this table. Excludes Forms 1120-IC-DISC (interest charge domestic international sales corporation return) and 990-T (tax-exempt organization business
income tax return). Form 990-T is included under tax-exempt organizations, although the tax collected on these returns is included under corporation income tax in other tables.
[4] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706-GS(D) (generation-skipping transfer tax return for distributions); 706-GS(T) (generation-skipping transfer tax return for
terminations); and 706-NA (estate and generation-skipping transfer tax return for nonresident aliens).
[5] Includes the Form 940 series as follows: 940 (employer's Federal unemployment tax return); 940-EZ (employer's Federal unemployment tax return-short form); 940PR (unemployment tax return for Puerto Rico residents); 941
(employer's tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941PR/SS (employer's tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American
Samoa, and Northern Mariana Islands residents); 943 (employer's tax return for agricultural employees); 943PR/SS (employer's tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam,
American Samoa, and Northern Mariana Islands residents); 944 (employer's tax return); 944PR/SS (employer's tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands
residents); 945 (tax return of withheld income tax from nonpayroll distributions); and Forms 1042 (tax return of withheld income tax on U.S.-source income of foreign persons); CT-1 (railroad retirement tax return); and CT-2
(employee representatives' railroad retirement tax return).
[6] Includes the Form 990 series as follows: 990 (tax-exempt organization except private foundation return-long form); 990-EZ (tax-exempt organization except private foundation return-short form); 990-C (farmers' cooperative return);
990-PF (private foundation return); 990-T (tax-exempt organization unrelated business income tax return); and Forms 4720 (excise tax return of charities and other persons); 5227 (split-interest trust information return); and 8872
(political organization report of contributions and expenditures). Tax collected on Form 990-T is included under corporation income tax in other tables.
[7] Includes Forms 720 (excise tax return); 730 (tax return on wagering); 2290 (heavy highway vehicle use tax return); 11-C (occupational tax and registration for wagering return); and 5330 (return of excise taxes related to employee
benefit plans). Excludes excise tax returns filed with the Customs Service and the Alcohol and Tobacco Tax and Trade Bureau.
[8] Includes Forms 1040X (amended individual income tax return); 1041A (return of charitable contribution deductions by certain trusts); 1120X (amended corporation income tax return); 2688 (additional filing extension for
individuals); 4868 (automatic filing extension for individuals); 5558 (filing extension for certain employee plan returns); 7004 (automatic filing extension for corporations); 8752 (required payment or refund for certain S corporations
and partnerships); and 8868 (automatic filing extension for tax-exempt organizations).
NOTES: For Fiscal Year 2008, additional forms have been added that were not included in prior editions of the IRS Data Book. These forms include: 944PR/SS (employer's tax return for Puerto Rico residents, or for U.S. Virgin
Islands, Guam, American Samoa, and Northern Mariana Islands residents); 5330 (return of excise taxes related to employee benefit plans); 5558 (filing extension for certain employee plan returns); 8868 (automatic filing extension
for tax-exempt organizations); and 8872 (political organization report of contributions and expenditures).
Classification by State is based on the individual's address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant.
Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a State other than the State in which the individual resided. Similarly,
taxes withheld reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State. Also, while taxes of corporations may be paid from the
principal office, the operations of these corporations may be located in one or more other State(s).
SOURCE: Research, Analysis, and Statistics, Office of Research RAS:R
466,459
513,315
66,761
263,756
44,758
510,013
Number of Returns Filed, by Type of Return and State, Fiscal Year 2007
State
Total
returns [1]
United States, total
235,438,192
Alabama
3,150,499
Alaska
565,842
Arizona
4,379,920
Arkansas
1,940,599
California
27,784,332
Colorado
4,111,577
Connecticut
3,008,804
Delaware
742,297
District of Columbia
971,573
Florida
15,765,823
Georgia
6,628,258
Hawaii
1,097,173
Idaho
1,145,265
Illinois
10,004,715
Indiana
4,675,655
Iowa
2,370,843
Kansas
2,211,997
Kentucky
2,882,368
Louisiana
3,200,962
Maine
1,123,018
Maryland
4,571,290
Massachusetts
5,541,063
Michigan
7,439,215
Minnesota
4,363,830
Mississippi
1,897,995
Missouri
4,493,625
Montana
904,459
Nebraska
1,442,207
Nevada
2,026,738
New Hampshire
1,131,755
New Jersey
7,445,112
New Mexico
1,432,468
New York
15,535,227
North Carolina
6,531,657
North Dakota
571,838
Ohio
8,754,984
Oklahoma
2,677,409
Oregon
3,058,215
Pennsylvania
9,808,366
Rhode Island
889,520
South Carolina
3,105,124
South Dakota
690,957
Tennessee
4,245,472
Texas
16,554,411
Utah
1,872,535
Vermont
593,908
Virginia
6,001,668
Footnotes at end of table.
Individual
income
tax [2]
138,893,908
2,021,468
341,370
2,586,387
1,182,081
15,925,182
2,220,625
1,711,034
411,529
287,218
8,647,477
4,064,898
637,469
638,980
5,968,137
2,965,560
1,376,226
1,285,611
1,822,139
1,931,010
632,790
2,711,618
3,139,717
4,653,228
2,555,729
1,228,186
2,716,829
464,574
832,643
1,206,328
659,772
4,220,282
884,590
8,939,368
3,994,348
314,183
5,515,814
1,539,523
1,689,279
6,033,435
517,468
1,942,865
377,082
2,733,972
10,041,600
1,071,712
319,584
3,613,512
Individual
estimated
income tax
29,995,977
339,591
56,781
576,941
215,030
3,991,916
543,015
481,880
96,038
65,210
1,993,025
628,205
167,723
138,162
1,265,593
587,189
371,427
324,222
338,962
322,761
153,440
642,456
850,420
868,707
596,343
177,666
574,001
129,602
193,102
211,503
171,194
1,025,121
180,179
1,871,038
778,359
90,674
1,033,514
327,672
455,903
1,398,655
110,618
350,060
103,254
496,159
1,756,158
173,248
100,597
816,940
Estate
and trust
income tax
3,717,790
28,463
3,582
44,895
15,803
328,470
40,939
47,756
25,440
465,730
174,595
44,172
13,151
7,998
204,087
44,034
47,281
26,541
36,790
21,104
28,506
53,639
156,183
85,191
50,291
11,654
76,045
7,361
21,566
15,177
14,238
136,367
11,049
317,351
70,462
6,064
180,269
80,818
34,009
178,486
26,979
21,774
10,295
40,890
193,744
14,196
9,086
73,905
Estate and trust
estimated
income tax
779,979
6,865
1,145
11,267
4,477
96,594
13,792
16,808
5,105
3,299
46,213
14,486
3,902
1,971
42,301
10,801
4,840
8,149
6,853
6,508
4,108
19,056
37,443
20,867
10,646
3,602
15,063
2,084
4,110
5,105
5,205
27,597
3,491
63,076
12,757
1,103
23,813
7,804
8,129
31,090
3,775
6,120
2,851
14,392
77,397
3,203
2,504
18,957
Partnership
3,096,964
40,433
6,120
74,106
24,495
341,249
82,263
60,191
12,387
7,955
164,176
79,049
10,220
21,867
101,260
49,497
29,794
29,941
37,537
51,033
10,495
60,761
59,366
99,404
55,128
22,633
58,777
15,463
20,057
44,039
14,749
128,238
17,255
206,330
82,053
9,124
105,122
36,629
42,311
108,110
9,911
41,566
10,372
60,077
265,290
53,340
5,697
72,755
S corporation
C or other
corporation
income tax [3]
4,098,695
46,878
7,301
71,526
36,651
334,463
101,895
27,204
14,732
4,882
556,001
152,890
12,186
24,322
208,436
91,434
34,792
30,639
50,562
53,297
22,457
73,067
87,072
127,496
90,189
26,614
62,062
20,847
27,112
40,428
12,253
131,124
19,120
358,660
123,684
8,296
120,636
45,280
50,268
148,094
18,483
55,849
12,164
32,797
204,889
46,586
11,418
100,404
2,507,728
22,329
3,929
41,062
16,919
335,799
40,657
29,243
10,248
10,997
215,418
64,116
15,034
9,367
115,804
26,397
24,769
20,379
20,055
36,088
9,458
56,387
61,453
78,744
35,715
15,478
40,647
10,506
14,485
35,980
12,506
93,347
10,787
232,824
62,817
4,904
72,623
22,889
25,091
71,465
7,740
28,847
5,190
35,649
181,978
17,126
5,777
61,940
Estate
tax [4]
49,924
447
61
740
239
9,571
709
1,019
159
193
3,520
1,086
309
178
2,152
618
419
362
405
429
233
1,026
1,592
1,066
811
181
742
204
253
343
231
2,114
194
4,310
1,224
83
1,306
382
738
1,651
248
485
103
781
2,494
206
124
1,259
Gift tax
252,522
2,774
385
3,581
1,177
24,494
4,655
8,576
904
729
20,679
5,772
1,810
857
10,703
4,249
2,020
2,270
2,840
1,762
1,357
5,673
9,720
6,090
6,244
1,145
4,421
1,099
1,527
1,603
1,799
9,962
952
20,724
6,300
844
8,904
1,994
3,103
11,100
1,084
2,922
816
3,615
16,619
919
701
6,587
Employment
taxes [5]
Tax-exempt
organizations [6]
30,740,592
383,232
78,664
539,318
260,103
3,611,053
631,986
377,005
99,364
69,378
2,146,769
889,183
128,691
198,339
1,322,508
575,420
328,001
311,756
356,809
404,792
171,284
553,820
711,109
955,379
621,929
230,570
618,492
159,994
217,417
236,090
153,516
1,032,137
178,455
2,210,953
856,038
92,139
1,022,610
359,685
445,381
1,188,330
127,612
402,009
109,726
498,003
1,943,221
288,598
93,936
749,433
900,659
9,102
2,906
12,093
6,174
97,129
15,766
13,268
4,717
8,193
39,452
18,515
4,051
3,727
37,473
20,193
11,241
9,100
9,202
8,892
5,495
17,484
31,026
26,445
21,586
5,338
19,544
4,401
6,985
4,238
4,956
54,742
4,959
68,148
26,452
2,928
37,065
8,668
13,252
45,658
6,451
8,715
3,072
13,427
46,761
5,685
3,864
23,060
Excise
taxes [7]
907,165
16,932
3,402
8,364
14,286
81,891
12,213
6,164
2,151
218
45,408
26,607
1,078
8,037
44,795
27,539
21,568
14,407
16,785
15,042
5,582
10,222
9,749
25,797
31,744
11,985
22,544
7,215
18,179
8,993
3,798
17,891
6,216
22,796
29,511
12,258
32,615
12,253
11,928
34,467
1,831
12,529
11,293
18,547
69,965
6,564
2,796
16,905
Supplemental
documents [8]
19,496,289
231,985
60,196
409,640
163,164
2,606,521
403,062
228,656
59,523
47,571
1,713,090
639,279
101,549
91,460
681,466
272,724
118,465
148,620
183,429
348,244
77,813
366,081
386,213
490,801
287,475
162,943
284,458
81,109
84,771
216,911
77,538
566,190
115,221
1,219,649
487,652
29,238
600,693
233,812
278,823
557,825
57,320
231,383
44,739
297,163
1,754,295
191,152
37,824
446,011
Page 1 of 2
Number of Returns Filed, by Type of Return and State, Fiscal Year 2007--continued
State
Washington
West Virginia
Wisconsin
Wyoming
Other
Total
returns [1]
5,320,948
1,191,238
4,523,790
496,219
2,563,429
Individual
income
tax [2]
3,008,488
769,727
2,734,618
256,835
1,549,808
Individual
estimated
income tax
765,767
149,893
640,461
70,495
229,107
Estate
and trust
income tax
60,172
10,114
91,792
5,998
3,288
Estate and trust
estimated
income tax
18,481
2,522
14,695
2,720
837
Partnership
68,130
12,457
57,969
10,347
9,436
S corporation
C or other
corporation
income tax [3]
82,196
11,418
56,368
10,249
1,024
44,357
10,212
41,223
5,052
35,921
Estate
tax [4]
984
130
1,022
93
695
Gift tax
5,732
844
6,203
870
812
Employment
taxes [5]
Tax-exempt
organizations [6]
733,791
152,100
584,054
85,685
244,725
19,588
4,763
20,738
2,375
1,596
Excise
taxes [7]
25,997
6,234
21,008
3,446
7,420
[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1) and tax-exempt bond returns (Forms 8038, 8038-G, 8038-GC, 8038-T, and 8328). This table also excludes employee benefit plan
returns (Forms 5500 and 5500-EZ) processed by the Department of Labor. See Table 14 for the total number of information returns filed.
[2] Includes Form 1040 (the "long form"); Forms 1040A and 1040EZ (the "short forms"); Form 1040EZ-T (Federal telephone excise tax refund return); Forms 1040NR and 1040NR-EZ (filed by nonresident aliens); Form 1040PR (the
self-employment tax form for Puerto Rico residents); Form 1040-SS (the self-employment tax form for U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands); and Form 1040C (for departing aliens). Form
1040X (amended individual income tax return) is included in supplemental documents. The one-time telephone excise tax refund resulted in an increase in the number of individual income tax returns filed. Some taxpayers who did
not otherwise have a filing requirement filed Form 1040EZ-T (telephone excise tax refund), while others filed Forms 1040, 1040A, or 1040EZ to claim the telephone excise tax refund.
[3] Includes Form 1066 (real estate mortgage investment conduits) and the Form 1120 series of returns as follows: 1120 (“long form”); 1120-A (“short form”); 1120-C (cooperative associations); 1120-F (foreign corporations, except
foreign life insurance companies); 1120-FSC (foreign sales corporations); 1120-H (homeowner associations); 1120-L (life insurance companies); 1120-ND (nuclear decommissioning funds); 1120-PC (property and casualty
insurance companies); 1120-POL (certain political associations); 1120-REIT (real estate investment trusts); 1120-RIC (regulated investment companies); and 1120-SF (settlement funds). Form 1120X (amended return) is included
in supplemental documents. Excludes Form 1120-IC-DISC (interest charge domestic international sales corporations). Also excludes Form 990-T (tax-exempt organization business income tax), included under tax-exempt
organizations, although tax collected on these returns is included under corporation income tax in other tables.
[4] Includes Forms 706 (estate and generation-skipping transfer); 706-GS (D) (generation-skipping transfer tax return for distributions); 706-GS(T) (generation-skipping transfer tax return for terminations); and 706-NA (nonresident
alien estate and generation-skipping transfer).
[5] Includes Forms 940 (employer’s Federal unemployment tax return); 940-EZ (“short form”); 940PR (unemployment tax return, Puerto Rico); 941 (employer return for income and Social Security taxes withheld for other than
household and agricultural employees); 941PR/SS (employer return, Puerto Rico; or U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands); 943 (agricultural employer return); 943PR (agricultural employer
return, Puerto Rico); 944 (employer tax return); 945 (return of withheld income tax from nonpayroll distributions); 1042 (return of withheld income tax on U.S-source income of foreign person); CT-1 (railroad retirement tax return); and
CT-2 (railroad retirement tax return for employee representatives).
[6] Includes Forms 990 (tax-exempt organization except private foundation, “long form”); 990-EZ (“short form”); 990-C (farmers’ cooperative); 990-PF (private foundation); 990-T (tax-exempt organization business income tax);
4720 (excise taxes of private foundations and other persons); and 5227 (split-interest trust). Tax collected on Form 990-T is included under corporation income tax in other tables.
[7] Includes Forms 720 (quarterly excise tax); 730 (tax on wagering); 2290 (heavy highway vehicle use tax); and 11-C (occupational tax and registration for wagering). Excludes excise tax returns filed with the Customs Service and
Alcohol and Tobacco Tax and Trade Bureau.
[8] Includes Forms 1040X (amended individual income tax); 1041A (charitable contribution deductions by certain trusts); 1120X (amended corporation income tax); 4868 (automatic filing extension for individuals); 2688 (additional
filing extension for individuals); 7004 (automatic filing extension for corporations); and 8752 (payment or refund for prior years by certain partnerships and S corporations).
NOTE: In general, classification by State is based on the taxpayer’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney
or accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in an S corporation, the business address. Such addresses could have been located in a State other than the
State in which the individual resided.
SOURCE: Research, Analysis, and Statistics, Office of Research RAS:R
Supplemental
documents [8]
487,265
60,824
253,639
42,054
478,760
Number of Returns Filed, by Type of Return and State, Fiscal Year 2006
State
Total
returns [1]
United States, total
228,145,029
Alabama
3,015,495
Alaska
566,359
Arizona
4,162,522
Arkansas
1,896,354
California
26,955,122
Colorado
3,954,233
Connecticut
2,970,651
Delaware
721,652
District of Columbia
957,154
Florida
15,131,316
Georgia
6,347,242
Hawaii
1,069,903
Idaho
1,091,086
Illinois
9,785,843
Indiana
4,580,183
Iowa
2,326,440
Kansas
2,140,125
Kentucky
2,824,578
Louisiana
2,716,848
Maine
1,101,215
Maryland
4,472,902
Massachusetts
5,456,071
Michigan
7,342,098
Minnesota
4,204,084
Mississippi
1,750,778
Missouri
4,390,250
Montana
866,914
Nebraska
1,412,524
Nevada
1,907,366
New Hampshire
1,116,112
New Jersey
7,319,893
New Mexico
1,366,441
New York
15,089,612
North Carolina
6,326,367
North Dakota
558,342
Ohio
8,699,892
Oklahoma
2,612,692
Oregon
2,958,526
Pennsylvania
9,568,227
Rhode Island
872,759
South Carolina
3,004,403
South Dakota
669,919
Tennessee
4,098,749
Texas
15,757,892
Utah
1,764,449
Vermont
579,609
Virginia
5,898,239
Footnotes at end of table.
Individual
income
tax [2]
133,917,068
1,932,097
343,687
2,445,889
1,144,171
15,401,847
2,132,363
1,667,612
400,453
279,878
8,282,359
3,870,442
617,089
608,842
5,796,754
2,872,625
1,342,065
1,232,747
1,766,852
1,681,881
616,618
2,652,044
3,062,454
4,544,045
2,431,768
1,142,042
2,595,210
444,015
811,397
1,137,633
644,931
4,119,915
836,083
8,649,945
3,836,959
305,584
5,428,221
1,482,139
1,629,305
5,837,127
499,005
1,868,046
364,697
2,629,091
9,583,785
1,021,593
307,608
3,509,616
Individual
estimated
income tax
30,098,907
339,677
56,790
585,300
218,973
4,038,809
531,826
494,851
95,310
64,820
2,040,064
631,806
168,836
139,358
1,267,405
596,086
371,300
317,919
340,184
294,515
153,378
646,500
844,455
874,391
589,886
171,787
582,305
126,932
189,914
218,177
171,931
1,050,887
173,261
1,846,821
786,448
87,413
1,079,619
324,665
455,507
1,418,894
111,543
350,581
101,400
492,697
1,689,202
176,251
99,798
854,388
Estate
and trust
income tax
3,697,436
26,340
3,292
42,014
15,485
320,145
41,166
46,176
24,666
464,665
170,187
42,122
12,936
7,651
200,972
46,502
46,979
26,130
34,604
16,046
26,523
54,723
153,488
88,514
50,152
10,671
116,253
7,224
23,015
15,260
13,685
134,076
10,827
307,290
68,525
5,966
178,519
85,068
33,391
178,484
25,605
20,965
9,696
40,267
187,908
13,893
9,088
70,620
Estate and trust
estimated
income tax
638,524
5,777
942
9,083
3,880
76,642
10,627
13,727
4,068
2,775
36,025
12,261
3,220
1,510
37,232
9,053
4,429
6,258
6,069
4,337
3,208
15,273
32,292
16,562
8,793
2,713
11,975
1,752
3,452
4,428
4,131
21,902
2,581
51,688
10,286
873
18,987
7,106
6,583
25,358
3,086
5,044
2,054
10,981
66,251
2,946
2,028
15,342
Partnership
2,773,205
34,791
5,538
63,749
21,781
309,856
73,073
56,371
11,305
7,383
132,585
67,933
8,948
19,042
93,831
46,085
27,951
27,837
34,597
36,191
9,479
56,525
55,994
94,394
50,885
17,924
52,930
13,762
18,678
36,328
13,517
117,942
15,373
189,661
72,585
8,391
98,190
32,548
37,381
99,676
9,526
36,896
9,533
54,365
230,489
46,293
5,261
65,715
S corporation
C or other
corporation
income tax [3]
3,824,658
42,919
6,935
65,851
34,947
298,409
96,415
26,215
13,767
4,696
507,961
141,619
11,652
22,085
194,852
87,855
33,177
29,605
48,278
41,369
21,117
68,908
85,733
122,329
86,462
22,764
59,621
19,073
25,732
35,576
12,056
128,416
17,861
343,383
111,881
7,916
115,032
43,112
47,805
140,383
17,978
50,886
11,282
31,165
192,526
42,166
11,014
91,966
2,453,741
21,615
4,116
40,415
17,181
325,756
40,385
29,590
10,196
10,823
202,079
62,566
15,105
8,978
112,013
25,734
25,182
21,026
19,398
30,484
9,407
51,058
61,759
79,284
35,858
14,436
41,601
10,198
14,416
34,368
12,543
95,913
10,476
230,524
61,376
4,816
72,971
23,341
25,313
69,866
7,928
28,248
5,199
35,421
180,722
16,472
5,733
59,400
Estate
tax [4]
58,279
503
78
804
266
10,807
829
1,209
215
208
3,974
1,242
373
193
2,725
747
601
510
454
344
277
1,339
1,906
1,344
985
209
940
222
320
395
260
2,552
217
4,828
1,306
76
1,679
468
761
2,126
303
548
120
879
2,718
217
130
1,543
Gift tax
255,651
2,481
397
3,424
1,344
25,018
4,592
9,157
901
752
19,813
5,602
1,813
821
10,796
4,529
2,107
2,334
2,825
1,453
1,377
5,939
9,956
6,598
6,686
1,041
4,469
1,128
1,701
1,568
1,777
10,303
878
21,926
6,462
849
9,218
1,876
2,886
11,347
1,080
2,926
842
3,535
16,433
942
680
6,438
Employment
taxes [5]
Tax-exempt
organizations [6]
31,182,071
388,866
80,991
530,551
269,898
3,625,697
638,680
388,070
97,788
70,866
2,155,737
892,204
129,557
192,784
1,346,463
584,596
337,871
322,531
364,175
393,537
175,448
562,548
739,928
994,590
637,638
229,715
633,322
160,097
223,714
231,675
158,935
1,063,708
179,135
2,250,073
861,172
94,870
1,056,454
367,581
447,629
1,221,896
132,494
406,145
111,449
505,922
1,959,308
280,594
96,397
755,185
832,699
8,301
2,785
11,312
5,942
90,277
14,785
12,087
4,400
7,496
36,171
17,325
3,855
3,405
35,933
19,408
10,494
8,740
8,370
6,667
5,054
17,254
29,842
24,433
20,591
4,611
18,363
4,001
6,719
3,912
4,610
45,353
4,725
63,902
25,681
2,859
34,784
7,935
12,207
40,394
5,168
7,875
2,953
12,529
43,493
5,208
3,589
21,199
Excise
taxes [7]
942,145
17,866
3,666
8,944
15,429
84,732
13,035
6,441
2,216
227
47,148
28,575
1,076
8,387
46,198
29,282
22,320
14,775
17,811
15,257
6,167
10,810
9,990
26,427
32,434
12,662
22,561
7,510
18,708
9,538
4,285
18,934
6,554
24,114
29,760
12,495
34,568
12,751
12,750
37,237
1,924
12,479
11,800
19,050
67,879
6,691
2,754
19,351
Supplemental
documents [8]
17,470,645
194,262
57,142
355,186
147,057
2,347,127
356,457
219,145
56,367
42,565
1,497,213
573,545
95,443
78,030
640,669
257,681
101,964
129,713
180,961
194,767
73,162
329,981
368,274
469,187
251,946
120,203
250,700
71,000
74,758
178,508
73,451
509,992
108,470
1,105,457
453,926
26,234
571,650
224,102
247,008
485,439
57,119
213,764
38,894
262,847
1,537,178
151,183
35,529
427,476
Page 1 of 2
Number of Returns Filed, by Type of Return and State, Fiscal Year 2006--continued
State
Washington
West Virginia
Wisconsin
Wyoming
Other
Total
returns [1]
5,123,051
1,169,188
4,424,146
476,756
2,572,457
Individual
income
tax [2]
2,897,838
749,210
2,641,248
245,733
1,572,510
Individual
estimated
income tax
748,663
149,710
644,996
71,381
221,297
Estate
and trust
income tax
59,397
10,044
92,080
5,796
2,345
Estate and trust
estimated
income tax
14,640
2,008
12,885
2,755
646
Partnership
61,886
11,123
54,505
9,236
7,367
S corporation
C or other
corporation
income tax [3]
77,732
10,739
52,966
9,484
987
44,447
10,054
40,674
4,947
32,330
Estate
tax [4]
1,184
194
1,123
111
917
Gift tax
5,650
807
6,584
775
815
Employment
taxes [5]
Tax-exempt
organizations [6]
734,119
157,105
599,362
85,289
257,712
17,991
4,370
19,548
2,241
1,552
Excise
taxes [7]
26,358
6,827
21,691
3,452
8,249
[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1) and tax-exempt bond returns (Forms 8038, 8038-G, 8038-GC, 8038-T, and 8328). Also excludes employee benefit plan returns
(Forms 5500 and 5500-EZ) processed by the Department of Labor. See Table 14 for the total number of information returns filed.
[2] Includes Form 1040 ( “the long form"); Forms 1040A and 1040EZ ( “the short forms”); Form 1040NR (filed by nonresident aliens); Form 1040PR (the self-employment tax form for Puerto Rico); Form 1040-SS (the selfemployment tax form for U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands), and Form 1040C (for departing aliens). Form 1040X (amended individual income tax return) is included in supplemental
documents.
[3] Includes Form 1066 (real estate mortgage investment conduits) and the Form 1120 series of returns as follows: 1120 (“long form”); 1120-A (“short form”); 1120-F (foreign corporations, except foreign life insurance companies);
1120-L (life insurance companies); 1120-POL (certain political associations); 1120-H (homeowner associations); 1120-FSC (foreign sales corporations); 1120-SF (settlement funds); 1120-REIT (real estate investment trusts);
1120-RIC (regulated investment companies); and 1120-PC (property and casualty insurance companies). Form 1120X (amended return) is included in supplemental documents. Excludes Form 1120-ND (nuclear
decommissioning funds) and Form 1120-IC-DISC (interest charge domestic international sales corporations). Also excludes Form 990-T (tax-exempt organization business income tax), included under tax-exempt organizations,
although tax collected on these returns is included under corporation income tax in other tables.
[4] Includes Forms 706 (estate and generation-skipping transfer); 706-NA (nonresident alien estate and generation-skipping transfer); 706-GS (D) (generation-skipping transfer tax return for distributions); and 706-GS (T)
(generation-skipping transfer tax return for terminations).
[5] Includes Forms 940 (employer’s Federal unemployment tax return); 940-EZ (“short form”); 940PR (unemployment tax return, Puerto Rico); 941 (employer return for income and Social Security taxes withheld for other than
household and agricultural employees); 941PR/SS (employer return, Puerto Rico; or U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands); 943 (agricultural employer return); 943PR (agricultural employer
return, Puerto Rico); 945 (return of withheld income tax from nonpayroll distributions); 1042 (return of withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax return). Excludes Form CT-2
(railroad retirement tax return for employee representatives).
[6] Includes Forms 990 (tax-exempt organization except private foundation, “long form”); 990-EZ (“short form”); 990-C (farmers’ cooperative); 990-PF (private foundation); 990-T (tax-exempt organization business income tax); 4720
(excise taxes of private foundations and other persons); and 5227 (split-interest trust information). Tax collected on Form 990-T is included under corporation income tax in other tables.
[7] Includes Forms 720 (quarterly excise tax); 730 (tax on wagering); 2290 (heavy highway vehicle use tax); and 11-C (occupational tax and registration for wagering). Excludes excise tax returns filed with the Customs Service and
Alcohol and Tobacco Tax and Trade Bureau.
[8] Includes Forms 1040X (amended individual income tax); 1041A (charitable contribution deductions by certain trusts); 1120X (amended corporation income tax); 4868 (automatic filing extension for individuals); 2688 (additional
filing extension for individuals); 7004 (automatic filing extension for corporations); and 8752 (payment or refund for prior years by certain partnerships and S corporations).
NOTE: In general, classification by State is based on the taxpayer’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney
or accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in an S corporation, the business address. Such addresses could have been located in a State other than the
State in which the individual resided.
SOURCE: Research, Analysis, and Statistics, Office of Research RAS:R
Supplemental
documents [8]
433,146
56,997
236,484
35,556
465,730
Number of Returns Filed, by Type of Return and State, Fiscal Year 2005
State
Total
returns [1]
United States, total
226,676,936
Alabama
3,012,277
Alaska
571,207
Arizona
3,857,574
Arkansas
1,901,124
California
26,821,563
Colorado
3,942,982
Connecticut
2,947,187
Delaware
714,861
District of Columbia
945,837
Florida
14,933,297
Georgia
6,240,353
Hawaii
1,050,141
Idaho
1,049,564
Illinois
9,717,284
Indiana
4,560,111
Iowa
2,323,055
Kansas
2,146,037
Kentucky
2,814,881
Louisiana
3,057,847
Maine
1,102,320
Maryland
4,413,695
Massachusetts
5,435,922
Michigan
7,354,532
Minnesota
4,193,740
Mississippi
1,813,215
Missouri
4,356,201
Montana
849,714
Nebraska
1,414,865
Nevada
1,846,527
New Hampshire
1,112,969
New Jersey
7,281,200
New Mexico
1,349,130
New York
15,068,391
North Carolina
6,215,244
North Dakota
563,098
Ohio
8,701,158
Oklahoma
2,596,730
Oregon
2,898,692
Pennsylvania
9,497,688
Rhode Island
902,255
South Carolina
2,954,785
South Dakota
669,806
Tennessee
4,079,611
Texas
15,686,963
Utah
1,666,147
Vermont
577,525
Virginia
5,795,930
Footnotes at end of table.
Individual
income
tax [2]
132,844,632
1,906,296
344,971
2,365,284
1,134,378
15,311,402
2,106,319
1,663,080
394,909
276,974
8,115,915
3,775,196
604,667
592,912
5,756,784
2,848,276
1,333,959
1,228,885
1,755,511
1,886,871
618,210
2,630,345
3,057,144
4,560,071
2,405,900
1,174,560
2,583,130
439,213
808,565
1,088,156
642,173
4,099,869
824,600
8,613,865
3,762,836
304,992
5,439,800
1,474,272
1,602,105
5,804,323
499,781
1,839,987
362,032
2,603,548
9,431,285
994,387
305,540
3,484,282
Individual
estimated
income tax
28,669,403
329,589
53,068
374,239
213,279
3,821,245
510,335
474,822
92,447
62,576
1,998,742
608,323
154,408
119,827
1,228,245
590,516
361,515
307,290
331,450
305,551
149,938
631,988
827,339
854,194
577,229
171,897
568,799
112,198
184,114
202,977
165,219
1,019,498
163,216
1,804,777
749,971
85,947
1,010,206
311,675
407,881
1,374,881
108,926
334,065
98,223
477,101
1,613,231
103,877
95,614
786,494
Estate
and trust
income tax
3,684,256
27,322
3,244
39,453
16,681
315,322
52,494
45,544
24,046
463,657
166,837
42,177
12,891
7,476
202,249
49,249
49,907
26,138
33,363
19,972
26,025
58,021
141,088
95,348
50,133
12,290
79,714
6,986
23,208
16,878
13,523
131,827
10,755
309,727
68,704
5,994
178,104
81,015
32,955
177,755
40,882
20,910
9,502
40,024
190,326
13,663
9,354
69,564
Estate and trust
estimated
income tax [3]
502,900
4,284
458
6,569
2,303
42,249
5,540
7,319
8,957
1,805
25,375
7,027
2,078
736
34,501
7,351
2,696
3,249
3,107
2,632
1,870
12,257
28,871
14,243
9,235
1,686
10,345
819
3,678
2,811
2,346
12,470
1,260
45,820
12,335
519
32,550
3,991
4,852
30,280
15,908
2,584
1,411
7,499
39,226
1,455
1,540
8,398
Partnership
2,664,585
33,510
5,426
59,555
21,096
300,784
70,634
55,764
10,734
6,882
116,028
63,921
8,614
17,794
90,995
44,519
26,821
26,961
33,235
41,034
8,966
53,620
54,604
91,972
48,741
19,011
51,160
12,959
18,183
34,544
12,976
112,252
15,174
182,383
70,131
8,395
95,619
31,489
35,513
95,023
9,350
34,684
9,048
53,571
220,699
44,047
5,074
62,447
S corporation
Other
corporation
income tax [4]
3,633,976
41,759
6,444
60,365
33,467
261,526
91,008
26,173
13,457
4,472
469,067
133,584
10,861
20,386
186,762
86,381
31,340
27,875
47,549
47,605
20,304
67,498
82,441
119,290
81,967
23,702
56,952
17,709
24,490
31,296
12,085
129,158
16,754
331,895
106,722
7,303
113,703
40,824
45,074
135,281
17,592
49,210
10,723
29,693
181,321
38,900
10,619
87,950
2,494,145
22,188
4,153
40,293
17,693
325,807
40,630
30,400
10,321
10,651
194,276
63,225
15,368
8,859
115,609
26,311
25,625
21,323
20,679
37,360
9,441
52,718
63,047
82,988
36,593
15,989
42,212
10,035
14,955
34,950
12,672
100,566
10,770
233,101
62,015
4,942
75,641
23,815
25,566
73,125
8,273
29,172
5,185
35,551
182,042
16,249
5,890
61,557
Estate
tax
65,703
600
77
938
358
12,367
949
1,358
231
220
4,221
1,403
416
199
3,043
853
626
549
529
546
302
1,365
2,293
1,606
1,025
263
1,097
204
363
467
327
2,851
278
5,374
1,567
106
1,981
493
865
2,343
316
641
158
1,011
3,213
224
176
1,600
Gift tax
276,570
2,965
445
3,536
1,433
26,581
5,120
10,552
912
844
20,865
6,228
2,036
761
11,901
4,760
2,242
2,553
2,947
1,931
1,513
5,773
10,814
7,507
6,967
1,238
4,862
1,112
1,817
1,676
1,895
11,359
1,022
23,745
6,833
940
10,470
2,028
3,089
12,367
1,145
2,904
841
3,693
18,462
884
695
7,036
Employment
taxes [5]
Tax-exempt
organizations [6]
30,871,575
385,639
79,336
507,090
267,993
3,538,563
627,712
385,147
100,209
69,435
2,080,028
867,296
126,593
183,158
1,343,263
586,709
341,821
326,039
366,735
416,127
173,055
555,965
730,478
990,116
636,025
235,256
638,899
156,385
224,156
224,951
156,718
1,065,262
176,352
2,248,437
846,400
97,941
1,067,393
364,292
437,022
1,223,595
131,126
399,921
113,442
500,288
1,937,494
271,448
95,669
740,437
815,407
8,036
2,659
10,699
5,894
86,784
14,137
11,889
4,153
7,456
35,051
16,667
3,630
3,285
35,460
18,721
10,828
8,457
8,360
7,981
4,713
16,537
27,365
24,049
20,192
4,711
18,140
4,082
6,571
3,835
4,342
50,785
4,549
62,571
24,539
2,883
33,583
7,950
11,658
37,946
6,140
7,704
2,994
12,060
42,254
5,077
3,334
20,342
Excise
taxes [7]
1,063,649
20,747
3,798
9,397
18,479
92,392
14,567
7,975
2,712
228
48,068
31,673
1,164
9,219
50,188
33,445
24,360
16,679
21,198
17,723
6,846
12,850
12,371
29,996
36,332
14,848
26,040
8,384
21,396
9,946
5,216
22,111
6,986
28,841
34,363
14,092
40,616
14,334
14,709
44,897
2,228
14,353
13,443
22,389
73,919
7,175
3,464
22,184
Supplemental
documents [8]
19,090,135
229,342
67,128
380,156
168,070
2,686,541
403,537
227,164
51,773
40,637
1,658,824
623,633
107,415
84,952
658,284
263,020
111,315
150,039
190,218
272,514
81,137
314,758
398,067
483,152
283,401
137,764
274,851
79,628
83,369
194,040
83,477
523,192
117,414
1,177,855
468,828
29,044
601,492
240,552
277,403
485,872
60,588
218,650
42,804
293,183
1,753,491
168,761
40,556
443,639
Page 1 of 2
Number of Returns Filed, by Type of Return and State, Fiscal Year 2005--continued
State
Washington
West Virginia
Wisconsin
Wyoming
International [9]
Puerto Rico
Other
Total
returns [1]
5,045,199
1,174,670
4,395,425
466,882
2,589,525
571,040
2,018,485
Individual
income
tax [2]
2,854,359
747,621
2,619,165
243,243
1,522,684
223,562
1,299,122
Individual
estimated
income tax
687,747
146,517
621,923
64,277
219,997
103,306
116,691
Estate
and trust
income tax
57,936
10,951
95,434
5,603
2,035
298
1,737
Estate and trust
estimated
income tax [3]
9,489
1,907
11,236
1,320
453
64
389
Partnership
60,096
11,019
52,921
9,001
5,606
413
5,193
S corporation
Other
corporation
income tax [4]
72,026
10,772
50,574
9,031
1,036
136
900
44,548
10,681
41,955
4,860
32,270
562
31,708
Estate
tax
1,355
195
1,216
119
826
22
804
Gift tax
5,970
870
6,944
815
672
56
616
Employment
taxes [5]
Tax-exempt
organizations [6]
722,941
159,981
605,889
84,227
261,121
231,189
29,932
17,463
4,525
18,587
2,119
1,660
619
1,041
Excise
taxes [7]
29,730
7,765
25,874
3,896
8,043
44
7,999
[1] Excludes “Information Returns” (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1). See Table 25 for the total number of these returns filed. Also excludes “Employee Plans” (i.e., Form 5500 series, which is
processed by the Department of Labor).
[2] Includes Form 1040 ( “the long form"); Forms 1040A and 1040EZ ( “the short forms”); Form 1040NR (filed by nonresident aliens); Form 1040PR (the self-employment tax form for Puerto Rico); Form 1040-SS (the selfemployment tax form for U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands), and Form 1040C (for departing aliens). Form 1040X (amended individual income tax return) is included in column 14.
[3] Includes estimated tax payment vouchers submitted by estates and trusts using Form 1041-ES, but excludes deposits made via the Electronic Federal Tax Payment System (EFTPS).
[4] Includes Form 1066 (real estate mortgage investment conduits) and the Form 1120 series of returns as follows: 1120 (“long form”); 1120-A (“short form”); 1120-F (foreign corporations, except foreign life insurance companies);
1120-L (life insurance companies); 1120-POL (certain political associations); 1120-H (homeowner associations); 1120-FSC (foreign sales corporations); 1120-SF (settlement funds); 1120-REIT (real estate investment trusts);
1120-RIC (regulated investment companies); and 1120-PC (property and casualty insurance companies). Form 1120X (amended return) is included in column 14. Form 1120S is shown separately in column 7. Excludes Form
990-T (tax-exempt organization business income tax), included in column 12, although tax collected on these returns is included under corporation income tax in other tables.
[5] Includes Forms 940 (employer’s Federal unemployment tax return); 940-EZ (“short form”); 940PR (unemployment tax return, Puerto Rico); 941 (employer return for income and Social Security taxes withheld for other than
household and agricultural employees); 941PR/SS (employer return, Puerto Rico; or U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands); 943 (agricultural employer return); 943PR (agricultural employer
return, Puerto Rico); 945 (return of withheld income tax from nonpayroll distributions); 1042 (return of withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax return).
[6] Includes Forms 990 (tax-exempt organization except private foundation, “long form”); 990-EZ (“short form”); 990-C (farmers’ cooperative); 990-PF (private foundation); 990-T (tax-exempt organization business income tax); 4720
(excise taxes of private foundations and other persons); and 5227 (split-interest trust information). Tax collected on Form 990-T is included under corporation income tax in other tables.
[7] Includes Forms 720 (quarterly excise tax); 730 (tax on wagering); 2290 (heavy highway vehicle use tax); and 11-C (occupational tax and registration for wagering). Excludes excise tax returns filed with the Customs Service and
Alcohol and Tobacco Tax and Trade Bureau. The excise tax return count for Fiscal Year (FY) 2004 was unusually low and the volume for FY 2005 is unusually high because about 200,000 returns received in late FY 2004 were not
posted to the IRS Business Master File until early FY 2005. Excise tax payments were deposited as they were received.
[8] Includes Forms 1040X (amended individual income tax); 1041A (charitable contribution deductions by certain trusts); 1120X (amended corporation income tax); 4868 (automatic filing extension for individuals); 2688 (additional
filing extension for individuals); 7004 (automatic filing extension for corporations); and 8752 (payment or refund for prior years by certain partnerships and S corporations).
[9] For individual and estate or trust income tax, includes returns filed from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed abroad; returns filed by residents of Puerto Rico with either
income from sources outside Puerto Rico or with income earned as U.S. Government employees; and returns filed by other U.S. citizens or residents abroad. For corporations, includes returns of domestic and foreign businesses
whose principal office was outside the United States; also includes returns of domestic corporations claiming a U.S. possessions tax credit, regardless of the location of the principal office. For estate tax, includes returns for U.S.
citizen or resident decedents who were domiciled abroad at time of death and returns of nonresident alien decedents. For gift tax, includes returns filed by donors with overseas addresses, including returns filed from Puerto Rico
or U.S. possessions and from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed abroad. For employment taxes, includes returns with foreign addresses, including Puerto Rico and U.S.
possessions. For excise taxes, includes returns filed by payers with foreign addresses, including returns filed from Puerto Rico and U.S. possessions and
from Army Post Office or Fleet Post Office addresses. For tax-exempt organizations, includes returns of domestic and foreign organizations with foreign addresses, including Puerto Rico and U.S. possessions. For supplemental
documents, includes returns with foreign addresses, including Puerto Rico and U.S. possessions.
NOTE: In general, classification by State is based on the taxpayer’s address (or in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney
or accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in an S corporation, the business address. Such addresses could have been located in a State other than the
State in which the individual resided. See also footnote 9, above.
SOURCE: IRS Data Book, FY 2005, Publication 55b. Also, Research, Analysis, and Statistics, Office of Research RAS:R
Supplemental
documents [8]
481,539
61,866
243,707
38,371
533,122
10,769
522,353
Number of Returns Filed, by Type of Return and State, Fiscal Year 2004
State
Total
returns [1]
United States, total
224,392,821
Alabama
3,009,327
Alaska
578,309
Arizona
3,506,766
Arkansas
1,901,734
California
26,586,857
Colorado
3,903,595
Connecticut
2,965,529
Delaware
700,335
District of Columbia
947,682
Florida
14,491,187
Georgia
6,120,985
Hawaii
1,034,878
Idaho
1,014,145
Illinois
9,677,073
Indiana
4,535,104
Iowa
2,323,421
Kansas
2,142,212
Kentucky
2,806,986
Louisiana
3,082,706
Maine
1,047,025
Maryland
4,423,050
Massachusetts
5,462,506
Michigan
7,333,008
Minnesota
4,178,398
Mississippi
1,823,160
Missouri
4,329,864
Montana
843,931
Nebraska
1,409,381
Nevada
1,772,093
New Hampshire
1,044,457
New Jersey
7,278,405
New Mexico
1,340,769
New York
14,733,912
North Carolina
6,099,340
North Dakota
559,204
Ohio
8,835,420
Oklahoma
2,593,181
Oregon
2,878,468
Pennsylvania
9,553,066
Rhode Island
910,742
South Carolina
2,905,999
South Dakota
662,688
Tennessee
4,069,383
Texas
15,549,146
Utah
1,577,571
Vermont
540,585
Virginia
5,764,740
Footnotes at end of table.
Individual
income
tax [2]
131,301,697
1,888,500
344,025
2,279,505
1,121,717
15,144,971
2,075,681
1,652,224
388,157
275,884
7,895,518
3,704,005
590,168
577,428
5,721,222
2,815,040
1,324,353
1,217,939
1,741,155
1,885,108
615,847
2,600,801
3,047,797
4,544,642
2,382,954
1,169,752
2,564,924
432,967
802,231
1,041,194
634,309
4,077,830
814,286
8,576,821
3,672,896
302,502
5,446,774
1,460,379
1,569,785
5,772,233
497,745
1,802,691
357,511
2,563,181
9,290,654
966,843
302,089
3,434,062
Individual
estimated
income tax
29,026,851
339,247
57,990
150,095
226,108
3,938,962
534,050
509,033
94,319
65,784
2,016,051
612,402
158,928
112,288
1,274,965
619,280
379,643
323,974
351,046
335,072
103,956
656,320
847,902
900,125
615,103
189,543
585,687
118,285
194,651
206,666
112,485
1,067,368
169,886
1,583,209
773,056
92,303
1,098,906
322,596
432,950
1,432,843
110,785
341,173
104,135
501,140
1,662,706
64,960
63,836
824,300
Estate
and trust
income tax
3,734,651
27,893
3,328
42,124
16,907
315,297
55,215
44,128
19,597
460,710
183,074
42,226
13,240
7,510
203,633
50,124
54,849
26,653
31,639
20,431
25,941
59,370
143,888
82,578
51,572
10,924
75,907
7,182
23,214
18,052
13,422
130,677
10,868
322,914
69,774
6,154
188,805
84,618
33,501
171,063
42,434
20,611
9,574
45,677
203,688
13,961
9,671
67,984
Estate and trust
estimated
income tax
691,526
5,943
697
8,133
3,489
59,454
8,004
9,745
8,956
2,549
32,099
9,671
2,893
1,095
48,342
9,578
4,124
4,736
4,508
4,632
2,492
16,291
43,403
18,602
12,599
2,454
15,080
1,123
4,262
4,020
3,435
16,890
1,868
61,233
17,126
768
42,607
5,980
6,597
38,138
26,200
3,629
1,914
10,152
56,931
2,432
2,039
12,102
Partnership
2,520,846
32,428
5,398
56,370
20,117
292,524
67,797
54,375
9,545
6,712
101,372
59,755
8,178
16,686
86,284
42,064
25,916
26,326
31,332
38,800
8,267
50,396
50,399
85,702
45,993
18,070
48,451
12,475
17,631
31,816
11,789
103,847
14,561
171,782
64,851
8,132
91,144
29,964
34,019
89,883
8,706
32,192
8,712
52,547
210,156
41,595
4,697
58,385
S corporation [3]
Other
corporation
income tax [4]
3,503,932
41,119
6,448
58,252
32,820
240,551
88,629
26,632
13,323
4,565
436,930
128,608
10,827
19,496
179,165
85,341
29,838
27,244
46,989
47,693
19,868
66,774
78,246
104,754
79,538
23,570
55,733
16,755
23,596
28,588
12,142
132,636
16,657
329,447
101,501
6,881
112,085
40,613
44,265
132,491
17,430
46,972
10,341
29,250
177,697
36,549
10,673
85,103
2,540,889
23,462
4,297
41,673
18,814
328,523
42,098
32,391
10,582
10,582
189,336
63,810
15,943
9,067
116,088
26,620
26,205
22,131
21,263
39,703
10,096
53,196
63,779
79,766
37,827
17,026
43,526
10,508
15,197
34,571
13,049
105,138
11,137
237,065
63,137
5,073
78,419
24,889
26,701
75,638
8,546
29,662
5,285
36,772
185,951
16,860
6,035
62,827
Estate
tax
73,340
652
92
1,073
369
13,063
1,139
1,539
269
262
4,736
1,506
380
229
3,567
1,131
865
668
657
575
326
1,509
2,483
1,858
1,107
293
1,314
276
440
435
338
3,060
300
5,589
1,767
124
2,412
692
918
2,791
312
718
169
1,117
3,602
264
174
1,910
Gift tax
249,019
2,679
385
3,167
1,355
23,393
4,630
9,599
837
700
18,730
5,617
1,746
737
11,205
4,294
1,920
2,322
2,757
1,815
1,313
5,129
9,607
6,647
6,701
1,215
4,605
1,013
1,568
1,509
1,725
10,132
963
21,207
6,058
893
9,352
1,915
2,718
10,820
1,087
2,735
800
3,637
16,384
834
595
6,162
Employment
taxes [5]
Tax-exempt
organizations [6]
30,429,671
387,020
79,926
489,550
270,324
3,441,000
615,292
383,485
98,466
68,428
1,990,107
848,986
121,710
178,472
1,330,995
584,286
343,883
324,342
365,881
421,007
173,434
544,462
751,241
985,673
626,566
238,402
633,055
154,154
225,226
213,064
155,726
1,035,299
176,264
2,223,680
828,727
95,579
1,066,007
364,334
427,850
1,208,781
129,128
393,073
111,799
499,524
1,939,760
259,476
96,622
718,790
796,142
8,410
2,750
10,717
5,762
87,102
14,188
12,004
3,844
7,766
35,149
16,490
3,779
3,305
35,852
19,042
10,622
8,443
8,378
7,995
4,889
16,560
28,491
24,110
20,040
4,803
18,335
3,930
6,457
3,692
4,370
26,372
4,655
63,805
23,710
2,897
34,516
7,815
11,866
38,482
6,333
7,773
3,046
12,157
42,352
4,926
3,512
20,125
Excise
taxes [7]
647,263
11,758
3,729
5,477
10,968
52,934
9,532
4,654
1,340
188
30,007
18,769
805
5,497
32,339
20,970
13,406
9,506
11,525
11,985
3,811
7,422
7,169
19,648
23,960
9,182
15,116
5,274
13,113
7,655
2,710
14,576
4,465
17,276
19,629
9,418
24,177
9,139
8,437
25,080
1,325
8,059
8,037
13,423
46,815
3,985
1,823
12,479
Supplemental
documents [8]
18,876,994
240,216
69,245
360,630
172,984
2,649,083
387,340
225,719
51,100
43,552
1,558,078
609,140
106,281
82,335
633,417
257,333
107,797
147,928
189,856
267,890
76,786
344,821
388,100
478,903
274,438
137,927
268,132
79,989
81,794
180,831
78,957
554,581
114,860
1,119,884
457,109
28,480
640,216
240,248
278,862
554,823
60,711
216,711
41,365
300,806
1,712,450
164,885
38,819
460,511
Page 1 of 2
Number of Returns Filed, by Type of Return and State, Fiscal Year 2004--continued
State
Washington
West Virginia
Wisconsin
Wyoming
International [9]
Puerto Rico
Other
Total
returns [1]
4,939,463
1,183,011
4,364,704
465,694
2,591,623
593,504
1,998,119
Individual
income
tax [2]
2,805,383
744,148
2,588,919
240,892
1,534,055
245,563
1,288,492
Individual
estimated
income tax
652,876
156,800
649,913
66,737
224,411
102,063
122,348
Estate
and trust
income tax
59,570
14,842
90,478
5,288
1,871
318
1,553
Estate and trust
estimated
income tax
13,015
2,459
14,027
2,636
374
128
246
Partnership
58,916
10,448
50,070
8,613
4,658
406
4,252
S corporation [3]
Other
corporation
income tax [4]
70,212
10,666
48,572
8,743
1,114
147
967
46,125
10,993
43,698
5,074
34,735
706
34,029
Estate
tax
1,612
286
1,368
119
885
19
866
Gift tax
5,115
789
6,330
780
793
75
718
Employment
taxes [5]
Tax-exempt
organizations [6]
708,058
159,900
601,225
84,601
257,036
231,633
25,403
17,692
4,435
18,598
2,115
1,685
542
1,143
Excise
taxes [7]
21,659
4,857
14,068
2,279
5,808
35
5,773
[1] Excludes “Information Returns” (e.g., Forms 1098, 1099, 5498, W-2, and W-2G, and Schedule K-1). See Table 25 for the number of these returns filed. Also excludes “Employee Plans” (i.e., Form 5500 series, which is processed
by the Department of Labor).
[2] Includes Form 1040 ( “the long form"); Forms 1040A and 1040EZ ( “the short forms”); Form 1040NR (filed by nonresident aliens); Form 1040PR (the self-employment tax form for Puerto Rico); Form 1040-SS (the self-employment
tax form for U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands), and Form 1040C (for departing aliens). Form 1040X (amended individual income tax) is included in column 14.
[3] Form 1120S (S corporation income tax return).
[4] Includes Form 1066 (real estate mortgage investment conduits) and the Form 1120 series of returns as follows: 1120 (“long form”); 1120-A (“short form”); 1120-F (foreign corporations, except foreign life insurance companies);
1120-L (life insurance companies); 1120-POL (certain political associations); 1120-H (homeowner associations); 1120-FSC (foreign sales corporations); 1120-SF (settlement funds); 1120-REIT (real estate investment trusts);
1120-RIC (regulatedinvestment companies); and 1120-PC (property and casualty insurance companies). Form 1120X (amended corporation income tax) is included in column 14. Form 1120S is shown separately; see footnote 3.
Excludes Form 990-T (tax-exempt organization business income tax), included in column 12, although tax collected on these returns is included under corporation income tax in other tables.
[5] Includes Forms 940 (employer’s Federal unemployment tax return); 940-EZ (“short form”); 940PR (unemployment tax return, Puerto Rico); 941 (employer return for income and Social Security taxes withheld for other than
household and agricultural employees); 941PR/SS (employer return, Puerto Rico; or U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands); 943 (agricultural employer return); 943PR (agricultural employer return,
Puerto Rico); 945 (return of withheld income tax from nonpayroll distributions); 1042 (return of withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax return).
[6] Includes Forms 990 (tax-exempt organization except private foundation, “long form”); 990-EZ (“short form”); 990-C (farmers’ cooperative); 990-PF (private foundation); 990-T (tax-exempt organization business income tax); 4720
(excise taxes of private foundations and other persons); and 5227 (split-interest trust information). Excludes Forms 8038, 8038-G, 8038-GC, 8038-T, and 8328. (Tax collected on Form 990-T is included under corporation income tax
in other tables.)
[7] Includes Forms 720 (quarterly excise tax); 730 (tax on wagering); 2290 (heavy highway vehicle use tax); and 11-C (occupational tax and registration for wagering). Excludes excise tax returns filed with the Customs Service and
Alcohol and Tobacco Tax and Trade Bureau.
[8] Includes Forms 1040X (amended individual income tax); 1041A (charitable contribution deductions by certain trusts); 1120X (amended corporation income tax); 4868 (automatic filing extension for individuals); 2688 (additional filing
extension for individuals); 7004 (automatic filing extension for corporations); and 8752 (payment or refund for prior years by certain partnerships and S corporations).
[9] For individual and estate or trust income tax, includes returns filed from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed abroad; returns filed by residents of Puerto Rico with either income
from sources outside Puerto Rico or with income earned as U.S. Government employees; and returns filed by other U.S. citizens or residents abroad. For corporations and a small number of publicly-traded partnerships, includes
returns of domestic and foreign businesses whose principal office was outside the United States; also includes returns of domestic corporations claiming a U.S. possessions tax credit, regardless of the location of the principal office.
For estate tax, includes returns for U.S. citizen or resident decedents who were domiciled abroad at time of death and returns of nonresident alien decedents. For gift tax, includes returns filed by donors with overseas addresses,
including returns filed from Puerto Rico or U.S. possessions and from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed abroad. For employment taxes, includes returns with foreign
addresses, including Puerto Rico and U.S. possessions. For excise taxes, includes returns filed by payers with foreign addresses, including returns filed from Puerto Rico and U.S. possessions and from Army Post Office or Fleet
Post Office addresses. For tax-exempt organizations, includes returns of domestic and foreign organizations with foreign addresses, including Puerto Rico and U.S. possessions. For supplemental documents, includes returns with
foreign addresses, including Puerto Rico and U.S. possessions.
NOTE: In general, classification by State is based on the taxpayer’s address (or in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or
accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in an S corporation, the business address. Such addresses could have been located in a State other than the
State in which the individual resided. See also footnote 9, above.
SOURCE: IRS Data Book, FY 2004, Publication 55b. Also, Research, Analysis, and Statistics, Office of Research RAS:R
Supplemental
documents [8]
479,231
62,388
237,439
37,816
524,197
11,869
512,328