Sole Proprietorship Returns, 2010

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by Adrian Dungan

or Tax Year 2010, there were approximately 23.0

million individual income tax returns that reported

nonfarm sole proprietorship activity, a 1.5-percent

increase from 2009. Profits reported on these returns

rose to $267.7 billion in 2010, a 9.3-percent improvement over 2009. In constant dollars, total nonfarm sole

proprietorship profits increased by 8.0 percent in 2010,

reversing a 4-year trend that started with a 0.2-percent

decrease in inflation-adjusted profits in 2006, followed by

a 2.0-percent decline in 2007, a 7.7-percent fall in 2008,

and an 8.3-percent drop in 2009. For 2010, profits as a

percent of business receipts rose by 1.6 percent to 22.4

percent, the highest level of the 23-year period covered

by this article. All nonfarm sole proprietorship industries

experienced increases in profits for 2010 except for the

transportation and warehousing sector, which fell by just

0.9 percent The greatest percentage increase in profits

was reported by the finance and insurance sector that

saw a 54.0-percent gain, going from $10.3 billion for

2009 to $15.9 billion for 2010. The professional, scientific, and technical services sector reported the largest

profits, $70.7 billion, of any sector for all nonfarm sole

proprietorship industries. With a 5.2-percent increase

in 2010, this sector accounted for 26.4 percent of total

profits. Reporting the second largest profits of any sector

was the health care and social assistance sector, with 18.2

percent of total profits, at $48.7 billion.

For sole proprietorships as a whole, receipts

increased 1.5 percent, while deductions decreased 0.6

percent. The retail trade sector reported the largest

Adrian Dungan is an economist with the Individual Returns

Analysis Section. This article was prepared under the direction of Jeff Hartzok, Chief.

percentage of total business receipts, with 15.2 percent,

while also having the largest percentage of total business deductions, with 18.4 percent. The wholesale trade

sector reported the largest rise in business receipts, with

a 17.5-percent increase. Among all industrial sectors, the

finance and insurance sector experienced the greatest

downturn in receipts, losing $15.8 billion or 17.3 percent.

This sector also reported the largest decrease in deductions, with a decline of $21.3 billion or 26.4 percent. The

only other sector to report a decrease in receipts was the

construction sector, with a 6.1-percent decrease.

Returns and Receipts

The number of individual income tax returns reporting

nonfarm sole proprietorship activity for 2010 increased

1.5 percent to 23.0 million (Figure A).1 The largest sector

in terms of number of returns was the professional,

scientific, and technical services sector. The number of

returns in this sector rose to just over 3.2 million returns,

an increase of 1.1 percent. The second largest sector,

the other services sector, which is mainly comprised of

personal and laundry services, had a 4.1-percent increase

in number of returns from almost 2.7 million to just

under 2.8 million. The largest percentage increase in

number of returns was in the health care and social assistance sector which increased by 5.3 percent to roughly

2.2 million returns.

Total business receipts (the sum of “income from

sales and operations” and “other business income”) for

all nonfarm sole proprietorship industries increased 1.5

percent, from $1,178.4 billion to $1,195.5 billion.2 The

retail sector was the largest sector in terms of business

receipts and accounted for 15.2 percent of total business

receipts in 2010. Its receipts increased by 1.5 percent,

following a 9.0-percent decrease in 2009.3 Between

For 2010, the 23,003,656 nonfarm sole proprietorship returns accounted for an estimated 25,439,867 nonfarm businesses. For purposes of the statistics, if a proprietor

owned more than one business, the statistics for each business were combined with those of the proprietor’s dominant business and included in the industrial group for that

business activity. When this occurred, the sum of net incomes (for businesses reporting a positive net income) reduced by the sum of net deficits (for businesses reporting a

deficit) yielded the profits for a specific industrial group.

The North American Industry Classification System (NAICS) was used to classify data by industries for 2010.

These classifications were applied on a “per business” (rather than on a “per establishment”) basis for Statistics of Income by combining various industry groups, although

businesses were further combined as described above.

While the wording of the industry titles used for the sole proprietorship statistics diverge somewhat from those appearing in NAICS, the defi nitions are consistent.

The North American Industry Classification System for industrial coding was introduced in Tax Year 1998. Due to coding changes, comparisons between data by

industries from 1998–2010 with 1997 and prior years may show inconsistencies. A reason for this was that several types of sole proprietorships under the NAICS system

were classified in completely different industrial groups, which makes prior-year comparisons inappropriate. For example, in 1997, fi nance, insurance, and real estate

were grouped by Standard Industrial Classification (SIC) codes as one industry, while, under the NAICS system, the group has been split into two industrial sectors. The

industrial sectors based on the NAICS codes are reported in Tables 1 and 2.

2 Statistics for “Business receipts, total” in Table 2 represent the total receipts of the business, mainly gross receipts from sales and operations. Business receipts also

include miscellaneous business receipts, such as incidental sales of scrap, shown separately in the statistics as “other business income.” However, business receipts exclude

incidental investment income received through the business. Examples of such incidental investment income are interest, dividends, income or loss from rents or royalties,

and capital or ordinary gain or loss from the sale of investment and business property. Sole proprietors report incidental investment income, in combination with nonbusiness related investment income, as part of their total income on their individual income tax returns.

Paninos, Jason, and Scott Hollenbeck, “Sole Proprietorship Returns, 2009,” Statistics of Income Bulletin, Summer 2011, Volume 31, Number 1, pp.5–70. In 2009, business

receipts in the retail trade sector decreased by 9.0 percent, dropping from $196.8 billion to $179.1 billion.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure A

Nonfarm Sole Proprietorship Returns, Receipts, and Deductions, by Selected Industrial Sectors,

Tax Years 2009 and 2010

[Number of returns is in thousands—money amounts are in billions of dollars]

Selected industrial sector

Number of returns

Percentage

2009

2010

increase

(3)

Total business receipts

Percentage

2009

2010

increase

(6)

Total business deductions [1]

Percentage

2009

2010

increase

(1)

(2)

(4)

(5)

(7)

(8)

All nonfarm industries

22,660.0

23,003.7

1.5

1,178.4

1,195.5

1.5

934.5

929.0

(9)

-0.6

Construction

Specialty trade contractors

Wholesale trade (merchant wholesalers)

Retail trade

Transportation and warehousing

Finance and insurance

Real estate and rental and leasing

Real estate

Professional, scientific, and technical services

Administrative and support and waste

management and remediation services

Health care and social assistance

Arts, entertainment, and recreation

Performing arts, spectator sports, and

related industries

Other services

Personal and laundry services

All other sectors

2,695.8

2,150.7

335.4

2,272.5

1,077.3

659.5

1,246.4

1,181.6

3,191.8

2,659.6

2,125.6

343.6

2,276.4

1,066.1

642.3

1,221.1

1,152.7

3,228.4

-1.3

-1.2

2.4

0.2

-1.0

-2.6

-2.0

-2.4

1.1

172.7

121.1

44.0

179.1

70.8

90.9

49.7

45.8

157.4

162.1

116.0

51.7

181.8

76.4

75.1

53.5

49.5

165.2

-6.1

-4.2

17.5

1.5

8.0

-17.3

7.7

8.1

5.0

145.8

98.7

40.5

170.9

61.5

80.6

36.8

33.1

90.2

134.5

93.1

47.2

171.0

67.2

59.3

39.4

35.3

94.7

-7.7

-5.7

16.6

0.0

9.3

-26.4

7.1

6.7

4.9

2,415.0

2,408.3

-0.3

60.3

61.0

1.2

42.4

42.1

-0.8

2,080.8

1,345.3

2,192.0

1,402.9

5.3

4.3

119.3

29.2

120.2

31.3

0.7

7.0

71.0

22.5

71.5

23.3

0.7

4.0

1,116.0

1,157.5

3.7

22.2

23.4

5.6

15.8

-0.3

2,669.5

1,654.2

2,670.5

2,778.6

1,768.7

2,784.4

4.1

6.9

4.3

83.8

42.2

121.3

86.9

44.3

130.3

3.7

4.8

7.4

63.1

28.7

109.3

64.2

29.2

114.5

1.7

4.8

[1] Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from prior years.

NOTES: Detail may not add to totals because of rounding. Percentage increases were calculated before rounding.

2009 and 2010, total business receipts for the construction sector declined 6.1 percent, from $172.7 billion to

$162.1 billion. This decrease followed 3 consecutive

years of declines in receipts—16.4 percent in 2009, 10.5

percent in 2008 and 2.4 percent in 2007. The industry

that showed the largest percentage decrease in business

receipts for 2010 was the finance and insurance sector,

which declined by 17.3 percent. The industry with the

largest percentage gain in business receipts was wholesale trade with an increase of 17.5 percent. The second

largest percentage increase in business receipts was

within the transportation and warehousing sector, which

had an 8.0-percent gain. The largest dollar increase in

receipts was in the professional, scientific, and technical

services sector, where receipts increased by $7.9 billion.

In constant dollar terms, total business receipts for 2010

increased 0.2 percent to $1,077.1 billion (Figure B).4 This

small increase put total business receipts in constant

dollar terms just past the $1,073.9 billion total for 1998.

Deductions

Total business deductions (“cost of sales and operations”

plus business expenses, including expenses for home

office) in current dollars decreased 0.6 percent from

4 Based on the overall implicit price deflator for Gross Domestic Product (GDP). See U.S. Department of Commerce, Bureau of Economic Analysis, Survey of Current

Business. Indices used for this article were:

Year

1988

1989

1990

1991

1992

1993

Indices

66.988

69.518

72.201

74.760

76.533

78.224

Year

1994

1995

1996

1997

1998

1999

Indices

79.872

81.536

83.088

84.555

85.511

86.768

Year

2000

2001

2002

2003

2004

2005

Indices

88.647

90.650

92.118

94.100

96.770

100.00

Year

2006

2007

2008

2009

2010

Indices

103.257

106.296

108.619

109.615

110.992

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure B

Nonfarm Sole Proprietorship Receipts, Deductions, and Profits, Tax Years 1988–2010

[Money amounts are in billions of dollars]

Total business receipts

Tax year

Current

dollars

(1)

1988

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

672.0

692.8

730.6

712.6

737.1

757.2

790.6

807.4

843.2

870.4

918.3

969.3

1,021.0

1,016.8

1,029.7

1,050.2

1,139.5

1,222.9

1,278.4

1,324.4

1,317.4

1,178.4

1,195.5

Total business deductions [1]

Constant dollars [2]

Percentage

Amount

increase

(2)

(3)

1,003.2

996.6

1,011.9

953.2

963.1

968.0

989.9

990.2

1,014.9

1,029.4

1,073.9

1,117.2

1,151.7

1,121.7

1,117.8

1,116.0

1,177.6

1,222.9

1,238.0

1,246.0

1,212.9

1,075.1

1,077.1

[3]

-0.7

1.5

-5.8

1.0

0.5

2.3

[4]

2.5

1.4

4.3

4.0

3.1

-2.6

-0.3

-0.2

5.5

3.8

1.2

0.6

-2.7

-11.4

0.2

Current

dollars

(4)

545.7

560.2

589.2

571.2

583.1

600.8

623.8

638.1

666.5

683.9

716.2

761.4

806.4

799.6

808.9

820.2

892.4

953.4

1,001.1

1,044.3

1,053.7

934.5

929.0

Net income less deficit (profits)

Constant dollars [2]

Percentage

Amount

increase

(5)

(6)

814.6

805.8

816.1

764.0

761.9

768.0

781.0

782.6

802.1

808.8

837.5

877.5

909.7

882.1

878.1

871.6

922.2

953.4

969.5

982.5

970.1

852.6

837.0

[3]

-1.1

1.3

-6.4

-0.3

0.8

1.7

0.2

2.5

0.8

3.6

4.8

3.7

-3.0

-0.5

-0.7

5.8

3.4

1.7

1.3

-1.3

-12.1

-1.8

(7)

Constant dollars [2]

Percentage

increase

(8)

(9)

126.3

132.7

141.4

141.5

154.0

156.5

166.8

169.3

176.8

186.6

202.3

207.9

214.7

217.4

221.1

230.3

247.6

269.9

278.0

280.6

264.5

244.8

267.7

188.5

190.9

195.8

189.3

201.2

200.0

208.8

207.6

212.7

220.7

236.5

239.7

242.2

239.8

240.0

244.7

255.8

269.9

269.3

263.9

243.5

223.3

241.2

Current

dollars

Amount

[3]

1.2

2.6

-3.4

6.3

-0.6

4.4

-0.6

2.5

3.8

7.2

1.3

1.1

-1.0

0.1

2.0

4.5

5.5

-0.2

-2.0

-7.7

-8.3

8.0

[1] Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from prior years. However, these losses (after subtraction) and

any carryover are reflected in net income less deficit. Therefore, total business receipts minus total business deductions may not always equal net income less deficit.

[2] Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S. Department of Commerce, Bureau of Economic Analysis, in the Survey

of Current Business. The deflator represents the annual average of current-weighted prices, based on 2005 = 100.

[3] Not calculated.

[4] Less than 0.05 percent.

NOTE: Percentage increases were calculated before rounding.

$934.5 billion in 2009 to $929.0 billion in 2010 (Figure

A).5, 6 The largest sector in terms of total business deductions, the retail trade sector, remained almost unchanged

going from $170.9 billion in 2009 to $171.0 billion in

2010. The second largest sector, the construction sector,

reported a 7.7-percent decrease in deductions, down to

$134.5 billion. The largest percentage decrease for 2010

occurred within the finance and insurance sector, which

dropped by 26.4 percent or $21.3 billion. When accounting for inflation, total business deductions decreased

for the third straight year, falling 1.8 percent in 2010

(Figure B).

The cost of sales and operations, which represented

39.5 percent of total 2010 business deductions, increased

0.1 percent from the 2009 level to $366.8 billion (Figure

C). Total business “expenses” (total business deductions minus the cost of sales and operations) were

$562.2 billion for 2010, a 1.0-percent decrease from the

2009 amount. The main components of total business

expenses are highlighted in Figure D. The two largest

components were salaries and wages and car and truck

expenses, reporting $73.7 billion (13.1 percent) and $73.3

billion (13.0 percent), respectively. Salaries and wages

decreased 1.7 percent from $75.0 billion while car and

truck expenses decreased by 2.4 percent from the 2009

amount of $75.0 billion. The next largest components of

business expenses taken as deductions were rent paid on

machinery and equipment and other business property

5 Sole proprietors report personal, i.e., nonbusiness, income and expense items apart from business income or loss, which is reported on Schedule C, Profit or Loss From

Business (or, to a lesser extent, on Schedule C-EZ, Net Profit From Business) and attached to the Form 1040. Salaries paid to owners are neither deducted as wages paid on

Schedule C nor included as wages received on the Form 1040. Similarly, sole proprietors deduct charitable contributions made through the business as personal expenses on

Schedule A, Itemized Deductions. However, the owner of a sole proprietorship may choose to deduct any foreign taxes paid as a business expense, unless the owner elects to

claim these taxes as a credit against U.S. income tax.

Business deductions include the home office business deductions. After 1990, home office expenses were calculated separately on Form 8829, Expenses for Business Use

of Your Home, and the deductible portion brought forward to the Schedule C. In some cases, these expenses were limited. Prior to 1990, these expenses were not limited and

were included with other expenses, such as depreciation deductions, utilities, and “other” expenses on Schedule C.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

(7.4 percent of total business expenses), and depreciation

(6.2 percent). For 2010, business expenses for rent paid

on machinery, equipment and other business property

increased 1.2 percent, from $41.1 billion up to $41.6

billion, while depreciation increased by 1.7 percent.

Depletion expenses experienced the largest percentage

gain, rising 32.6 percent to $0.9 billion. Contract labor

showed the largest net increase in share of business

expenses, at 0.4 percentage points to 6.1 percent, up from

5.7 percent in 2009.

Historically, constant dollar depreciation increased

almost every year from 1993 through 2003 and then

declined every year from 2003 until 2009, except for

2008 (Figure E).7 The increases in 2003 and 2008

Figure C

Components of Nonfarm Sole Proprietorship Business Deductions

Deductions, Tax Years 2009 and 2010

[Money amounts are in millions of dollars]

Business deductions

deductions, total [1]

Costt off sales

l and

d operations,

ttotal

t l

Inventory,

y beginning

g off year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory

Inventory, end of year

Business

expenses, ttotal

t l

Advertising

g expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

i ti [2]

Employee

p y benefit programs

p g

Home office business deductions [2]

Depreciation, Form 8829

Insurance

Legal and professional services

Meals

l and

d entertainment

t t i

t deducted

d d t d

Mortgage

g g interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rentt paid

id on other

th b

business

property

Repairs

Salaries and wages

Supplies

Taxes paid

Travel

Utilities

Oth

Other b

business

deductions

d ti

Schedule C-EZ business deductions

2009

2010

Percentage

increase

((1))

(2)

( )

(3)

( )

934,535.7

934

535 7

366

438 0

366,438.0

45,587.0

587 0

27,668.5

238,855.6

45,105.6

55 368 9

55,368.9

46 147 5

46,147.5

568,097.7

568

097 7

13,612.8

75,048.3

11,759.0

32 306 7

32,306.7

687 8

687.8

34,546.4

546 4

2,870.3

10,868.5

1,370.7

17 117 1

17,117.1

10 265 0

10,265.0

7,500.6

500 6

5,361.1

7,176.1

11,719.9

1 176 1

1,176.1

7 928 9

7,928.9

33 135 3

33,135.3

357 9

14,357.9

75,012.7

29,829.6

16,905.7

11 304 6

11,304.6

23,693.0

693 0

110,168.3

110

168 3

3,745.9

928,962.9

928

962 9

366 788 7

366,788.7

41,814.8

814 8

27,162.1

239,643.1

44,701.8

55 019 5

55,019.5

41,552.6

41 552 6

562,174.2

562 174 2

13,259.2

73,255.1

12,235.2

34 439 3

34,439.3

912 3

912.3

35,124.0

35 124 0

3,009.8

10,419.9

1,390.5

16 300 2

16,300.2

10 159 9

10,159.9

7,996.6

996 6

4,928.5

6,209.5

11,677.5

1 044 5

1,044.5

8 185 1

8,185.1

33,365.5

33 365 5

897 5

14,897.5

73,719.2

29,723.5

17,697.7

11 795 0

11,795.0

24,416.2

24 416 2

103,571.9

103 571 9

3,831.0

-0.6

0.1

-8.3

-1.8

1.8

0.3

-0 9

-0.9

-0 6

-0.6

10 0

-10.0

-1.0

-2.6

-2.4

2.4

4.0

6.6

32 6

32.6

1.7

4.9

4.1

-4.1

1.4

-4 8

-4.8

-1.0

6.6

-8.1

-13.5

13.5

-0.4

-11 2

-11.2

3.2

0.7

3.8

-1.7

1.7

0.4

-0.4

4.7

4.3

3.1

-6.0

2.3

[ ] Total business deductions are before subtraction of nonallowable "passive"

[1]

activityy losses and anyy "passive

loss" carryover

from the p

prior yyears.

[[2]] Depreciation

claimed on Form 8829,, Expenses

for Business Use of Your Home,, is included in "home office business deductions" and excluded from "depreciation"

shown above.

NOTES: Detail mayy not add to totals because of rounding.

g Percentage

g increases were calculated before rounding.

7 Under section 179 of the Internal Revenue Code, the cost of certain tangible property may be treated as a current expense rather than a capital expenditure subject to

depreciation deductions. The Omnibus Budget Reconciliation Act of 1993 (OBRA93) increased the maximum amount of investment that could immediately be deducted on

property placed in service after 1992, from $10,000 to $17,500. The increase in the constant dollar depreciation deductions for 1993, and subsequent decline in 1995, may be

attributed, in part, to this provision of OBRA93. Following the enactment of this provision, the 179 deduction for all individuals (not just sole proprietors) filing Form 4562,

Depreciation and Amortization, increased 32.4 percent to $13.5 billion for 1993.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure D

Nonfarm Sole Proprietorship Total Business Expenses, Tax Year 2010 [1]

Business expense

Total interest

2.0

Office expenses

2.1

Travel

2.1

Commissions

2.2

Advertising expenses

2.4

Repairs

2.6

Insurance

2.9

Taxes paid

3.1

Utilities

4.3

Supplies

5.3

Contract labor

6.1

Depreciation [2]

6.2

Rent paid on machinery, equipment, and

other business property

7.4

Car and truck expenses

13.0

Salaries and wages

13.1

Other business deductions [3]

25.1

Percent of total

[1] Total business expenses equals all business deductions minus cost of sales and operations.

[2] Depreciation claimed on Form 8829, Expenses for Business Use of Your Home, is included in "home office business deductions" and excluded

from "depreciation" shown above. See footnote 3 below.

[3] Includes depletion; employee benefit programs; legal and professional services; pension and profit-sharing plans; meals and entertainment;

home office; and other business deductions. Other business deductions also includes all Schedule C-EZ, Net Profit from Business, deductions

($3.8 billion).

NOTES: Percents are based on an estimated total business expense of $562.2 billion. Detail may not add to 100 percent because of rounding.

coincided with legislative changes to section 179 of the

Internal Revenue Code that substantially increased the

amount of certain investment property that could be

expensed in a given year (rather than depreciated over

time). In 2003, under the Jobs and Growth Tax Relief

Reconciliation Act of 2003, the maximum allowable

section 179 deduction vaulted from $24,000 in 2002

to $100,000 in 2003. The change led to constant dollar

depreciation increasing by 11.6 percent for 2003, which

was the highest growth in depreciation of any year

between 1988 and 2010. But the initial jump in depreciation was followed in subsequent years by trends

of decreased depreciation. From 2004 through 2007,

constant dollar declines of depreciation were witnessed

for all 4 years. In 2004, constant dollar depreciation

deductions decreased by 0.1 percent, marking the first

drop in 9 years. This downward trend was even more

evident in 2005, as constant dollar depreciation fell by

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure E

Nonfarm Sole Proprietorship Net Income, Deficit, and Depreciation, Tax Years 1988–2010

[Money amounts are in billions of dollars]

Current dollars

Constant dollars [1]

Percentage increase in constant dollars [1]

Tax year

Net income

1988

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

Deficit

Depreciation [2]

Net income

Deficit

Depreciation [2]

Net income

Deficit

Depreciation [2]

(1)

(2)

145.5

152.4

161.7

162.4

173.5

177.0

187.8

191.7

200.1

210.5

226.2

233.4

245.2

250.2

257.3

269.1

290.5

314.8

326.8

335.1

325.3

308.9

323.2

19.2

19.7

20.2

20.9

19.5

20.5

21.0

22.5

23.4

23.8

23.9

25.5

30.5

32.8

36.2

38.8

42.9

44.8

48.7

54.5

60.8

64.1

55.5

(3)

(4)

(5)

(6)

(7)

(8)

(9)

26.1

24.5

23.7

23.1

23.3

25.0

26.2

27.4

28.6

29.1

30.6

32.2

33.4

36.6

41.8

42.9

39.1

39.0

39.6

41.4

34.5

35.1

217.2

219.2

224.0

217.2

226.7

226.3

235.1

240.9

248.9

264.5

269.0

276.6

276.0

279.3

286.0

300.2

314.8

316.5

315.3

299.5

281.8

291.2

28.7

28.3

28.0

25.5

26.2

26.3

27.6

28.1

28.2

28.0

29.3

34.4

36.2

39.3

41.2

44.4

44.8

47.2

51.3

55.9

58.4

50.0

[3]

0.9

2.2

-3.0

4.4

-0.2

3.9

[4]

2.4

3.3

6.3

1.7

2.8

-0.2

1.2

2.4

5.0

4.9

0.5

-0.4

-5.0

-5.9

3.3

[3]

-1.1

-1.3

-0.1

-8.9

2.9

0.3

4.8

2.1

0.2

-0.7

4.9

17.3

5.1

8.6

4.9

7.6

1.1

5.3

8.7

9.0

4.5

-14.4

[3]

-9.5

-6.9

-5.9

-1.5

5.0

2.6

-1.9

2.4

2.8

0.6

3.6

2.9

1.5

7.9

11.6

-0.1

-11.8

-3.3

-1.3

2.3

-17.4

0.4

39.0

35.2

32.8

30.9

30.4

32.0

32.8

32.2

32.9

33.9

34.1

35.3

36.3

36.9

39.8

44.4

44.3

39.1

37.8

37.3

38.2

31.5

31.6

[1] Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S. Department of Commerce, Bureau of Economic

Analysis, in the Survey of Current Business. The deflator represents the annual average of current-weighted prices, based on 2005 = 100.

[2] Excludes depreciation claimed on Form 8829, Expenses for Business Use of Your Home.

[3] Not calculated.

[4] Less than 0.05 percent.

NOTE: Percentage increases were calculated before rounding.

11.8 percent, followed by decreases of 3.3 percent and 1.3

percent in 2006 and 2007, respectively. During this same

4-year period, section 179 limits gradually increased for

inflation, finally rising to $125,000 in 2007.8 In 2008,

the section 179 limit was doubled to $250,000, and there

was a 2.3-percent increase in constant dollar depreciation. The $250,000 limit remained constant for 2009 and

depreciation dropped 17.4 percent, which was the largest

decrease (aside from 2005) since at least 1988. In 2010,

the section 179 limit was again doubled to $500,000, and

constant dollar depreciation increased by 0.4 percent

from $31.5 billion to $31.6 billion.9

Beginning with Tax Year 1992, certain smaller businesses could elect not to itemize depreciation and other

8 Under the Jobs and Growth Tax Relief Reconciliation Act of 2003, the maximum amount of section 179 deduction increased from $24,000 for 2002 to $100,000 for

2003, $102,000 for 2004, $105,000 for 2005, and $108,000 for 2006. This was further expanded to $125,000 for 2007 by the U.S. Troop Readiness, Veterans’ Care, Katrina

Recovery, and Iraq Accountability Appropriations Act, 2007, signed May 25, 2007. The Jobs Creation and Worker Assistance Act of 2002 introduced a 30-percent bonus

depreciation, and the Jobs and Growth Tax Relief Reconciliation Act of 2003 increased the bonus percentage to 50 percent for property placed in service by January 1,

2005. While bonus depreciation was available to sole proprietors, it was generally not as advantageous as immediate expensing and, therefore, likely had less effect on their

depreciation deductions.

For 2008, the Economic Stimulus Act of 2008 increased the maximum expensing deduction under section 179 to $250,000. The American Recovery and Reinvestment

Act of 2009 extended that level through 2009. For all individual tax returns that filed Form 4562, Depreciation and Amortization, the Section 179 property deducted as an

expense increased by 5.1 percent to $49.8 billion for 2008. For 2009, when the maximum 179 deduction remained at $250,000, the amount deducted for all returns decreased

by 17.2 percent to $41.3 billion for 2009. The amount deducted as section 179 property on returns that had a Schedule C dropped 19.6 percent to $16.2 billion between 2008

and 2009. For 2010, the amount taxpayers were able to deduct as section 179 property increased to $500,000. This was in accordance with the Small Business Jobs and

Credit Act of 2010. The amount deducted by returns with a Schedule C increased to $18.8 billion, representing a 15.6-percent increase from 2009. The amount deducted on

all individual returns increased almost to the level of 2008 ($49.6 billion, a 20.3-percent increase from 2009). These numbers do not reflect depreciation solely deducted on

the Schedule C, as this could also include depreciation taken on the Schedule E, Supplemental Income and Loss, the Schedule F, Profit or Loss from Farming, and the Form

4835, Farm Rental Income and Expenses.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

business deductions by filing the Schedule C-EZ, Net

Profit from Business, a simplified version of Schedule C,

Profit or Loss from Business. (Schedule C and Schedule

C-EZ are the sources of sole proprietorship statistics.)

For Tax Year 2010, taxpayers could use Schedule C-EZ

if they: had business expenses of $5,000 or less; used

the cash accounting method; had no inventories; did not

report a loss from the business; had only one business as

a sole proprietor; had no employees; were not required

to file Form 4562, Depreciation and Amortization, for

the business; claimed no deduction for home business

expenses; and had no prior-year disallowed passive

activity losses from the business. Since taxpayers using

Schedule C-EZ did not itemize business deductions, the

detailed deductions in Table 2 are slightly understated

and do not add to the totals.

Figure F presents the numbers and percentages of

nonfarm sole proprietorship returns filed on Schedule

C-EZ, by selected industrial sector. For Tax Year 2010,

approximately 4.5 million taxpayers filed the Schedule

C-EZ, marking a 0.8-percent increase from the number

filed for 2009. Of returns filed for 2010 in the administrative and support sector (the largest filers of this schedule),

taxpayers filed 0.7 million Schedule C-EZ returns, or

29.9 percent of the total sole proprietorship returns for

that sector.10 For 2010, business receipts from Schedule

C-EZ filers totaled $35.4 billion, or 3.0 percent of total

business receipts reported. Business deductions reported

on Schedule C-EZ returns accounted for only 0.4 percent

of total business deductions for all industries, or $3.8

billion of the total $929.0 billion. Despite having the largest concentration of Schedule C-EZ filers, deductions

reported on the Schedule C-EZ by the administrative and

support services sector accounted for only 1.3 percent of

that sector’s total business deductions.

Profits and Losses

In 2010, many of the largest principal industrial sectors

reported significantly increased sole proprietorship

profits (net income less deficit), driving up the overall

reported profits. Figure B presents total profits for all

industries (in both current and constant dollars) since

Figure F

All Nonfarm Sole Proprietorship Returns and Those with Schedule C-EZ, by Selected Industrial

Sectors, Tax Year 2010

[Number of returns is in thousands, money amounts are in millions of dollars]

Number of returns

Total business receipts

With

Schedule

C-EZ

Schedule

C-EZ

Percentage

total

Selected industrial sector

Total

Percentage

total

Total

Total business deductions [1]

Total

Schedule

C-EZ

Percentage

total

(9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

All nonfarm industries

23,003.7

4,523.3

19.7

1,195,538.6

35,416.4

3.0

928,962.9

3,831.0

0.4

Construction

Wholesale trade (merchant wholesalers)

Retail trade

Transportation and warehousing

Finance and insurance

Real estate and rental and leasing

Professional, scientific, and technical services

2,659.6

343.6

2,276.4

1,066.1

642.3

1,221.1

3,228.4

487.5

39.4

263.6

129.0

68.0

99.6

522.9

18.3

11.5

11.6

12.1

10.6

8.2

16.2

162,106.1

51,676.6

181,818.4

76,398.6

75,141.6

53,533.6

165,244.5

4,180.0

211.1

1,717.1

1,221.4

569.7

929.5

5,718.1

2.6

0.4

0.9

1.6

0.8

1.7

3.5

134,526.5

47,245.7

170,958.2

67,201.3

59,298.4

39,372.6

94,680.6

444.5

22.3

247.9

150.1

73.1

135.4

570.4

0.3

[2]

0.1

0.2

0.1

0.3

0.6

2,408.3

2,192.0

1,402.9

2,778.6

2,784.4

719.9

562.5

318.8

576.1

736.2

29.9

25.7

22.7

20.7

26.4

61,015.6

120,163.1

31,270.6

86,896.4

130,273.7

5,476.2

4,784.0

1,523.3

4,738.0

4,347.9

9.0

4.0

4.9

5.5

3.3

42,102.6

71,512.1

23,349.5

64,224.4

114,491.1

547.8

404.3

258.3

534.0

442.9

1.3

0.6

1.1

0.8

0.4

Administrative and support and waste

management and remediation services

Health care and social assistance

Arts, entertainment, and recreation

Other services

All other sectors

[1] Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from prior years.

[2] Less than 0.05 percent.

NOTES: Certain smaller sole proprietorships could elect not to itemize business expenses by filing Schedule C-EZ, Net Profit from Business. See the text of this article for a full list of

the requirements to be eligible to file Schedule C-EZ. Detail may not add to totals because of rounding. Percentages were calculated before rounding.

10 Based on the NAICS system, the full name of the administrative and support services sector is administrative and support and waste management and remediation

services sector. The waste management and remediation services portion make up a small percentage of the overall numbers reported under this classification, which are

detailed in Table 1.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

1988, while Figure G presents profits by industrial

sector for 2009 and 2010.11 Total profits increased 9.3

percent from $244.8 billion in 2009 to $267.7 billion in

2010. The professional, scientific, and technical services

sector reported the largest percentage of total profits of

all nonfarm sole proprietorships, with 26.4 percent, and

had a 5.2-percent increase in profits for 2010. Of all the

principal industrial sectors, only the transportation and

warehousing sector reported a decline in profits, dropping slightly 0.9 percent to $9.3 billion. The largest dollar

and percentage increases in profits were both realized in

the finance and insurance sector, rising by $5.6 billion

and 54.0 percent. This represents a remarkable reversal

for the finance and insurance sector from 2009, when the

sector reported a drop of 42.5 percent from 2008, going

from $18.0 billion to $10.3 billion. The retail trade sector

and the wholesale trade sector had the second and third

largest percentage increases for 2010, with 31.7 percent

and 29.7 percent, respectively. The health care and social

assistance sector had the smallest increase in profit, gaining only 0.6 percent.

In constant dollars, total profits rose by 8.0 percent

for 2010, surpassing the previous largest single-year

increase (which occurred in 1998) during the 23-year

period covered by this article (Figure B). This jump

occurred after 4 consecutive years of decline. Figure H

shows net income less deficit as a percentage of business receipts for 1988 through 2010. In general, this

percentage has increased slightly over time from a

low of 18.8 percent for 1988. Profits as a percentage of

business receipts had remained between 20.7 percent

and 22.1 percent since 1992, peaking at 22.1 percent in

2005. However, this trend was broken in 2008, when

the percentage dropped out of this range down to 20.1

percent, only to come back into the range in 2009,

when it increased to 20.8 percent. For 2010, profits as

a percent of business receipts rose by 1.6 percent to hit

the highest level of the 23-year period covered by this

article at 22.4 percent. Figure E presents net income

and deficit separately for 1988 through 2010, in current

and constant dollars. For 2010, net income (in constant

dollars) increased for the fi rst time in 4 years (by 3.3

Figure G

Nonfarm Sole Proprietorship Profits, by Selected Industrial Sectors, Tax Years 2009 and 2010

[Money amounts are in billions of dollars]

Net income less deficit (profits)

Selected industrial sector

2009

2010

(1)

(2)

Percentage

increase

(3)

All nonfarm industries

244.8

267.7

9.3

Construction

Specialty trade contractors

Wholesale trade (merchant wholesalers)

Retail trade

Transportation and warehousing

Finance and insurance

Real estate and rental and leasing

Real estate

Professional, scientific, and technical services

Administrative and support and waste management and remediation services

Health care and social assistance

Arts, entertainment, and recreation

Performing arts, spectator sports, and related industries

Other services

Personal and laundry services

All other sectors

27.0

22.5

3.5

8.3

9.4

10.3

13.0

12.8

67.2

17.9

48.4

6.8

6.4

20.7

13.6

12.3

27.6

23.0

4.5

10.9

9.3

15.9

14.3

70.7

19.0

48.7

8.0

7.7

22.7

15.1

16.0

2.2

29.7

31.7

-0.9

54.0

9.5

11.9

5.2

6.0

0.6

17.4

20.4

9.9

11.6

30.6

NOTES: Detail may not add to totals because of rounding. Percentage increases were calculated before rounding.

Net income minus deficit (loss) before Federal income tax yields profits. Proprietors compute their tax on total “taxable income,” which includes their business profits,

plus any other income.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure H

Nonfarm Sole Proprietorship Net Income Less Deficit (Profits) as a Percentage of Total Business

Receipts, Tax Years 1988–2010

Percent

22.4

22.0

21.9

22.1

21.4

21.7

21.5

21.4

21.1

21.5

21.0

20.9

21.7

21.0

21.2

21.0

20.8

20.7

20.1

19.9

19.4

19.2

18.8

1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Tax year

percent), and net deficit (in constant dollars) decreased

for the first time since 1998 (by 14.4 percent).

Industries

Using receipts as a measure of business size, Figure

A and Figure I show that retail trade was the largest

sole proprietorship industrial sector for 2010, with 15.2

percent of all business receipts. Total receipts for the

retail trade sector, at $181.8 billion, were 1.5 percent

higher than the $179.1 billion reported for 2009, while

deductions remained nearly unchanged rising $0.1

billion to $171.0 billion. Though this sector had a modest

increase in total receipts coupled with very little change

in total deductions, this led to a 31.7-percent increase

in profits (Figure G). In terms of receipts, professional,

scientific, and technical services was the second largest sole proprietorship industrial sector for 2010, with

13.8 percent of all business receipts. Tax Year 2009

was the first time in 5 years that construction was not

the largest sole proprietorship industrial sector, due to

a 16.4-percent decrease in total business receipts, from

$206.7 billion for 2008 to $172.7 billion in 2009. Another

6.1-percent drop in 2010 left the construction sector as

the third largest sector in terms of business receipts. In

2010, nearly all industries reported an increase in total

business receipts. Wholesale trade led the way with an

increase of 17.5 percent; only two industries reported a

drop in business receipts—finance and insurance (-17.3

percent) and construction (-6.1 percent). The finance and

insurance sector also had the largest decline in dollar

amount of total business receipts, losing $15.8 billion,

whereas professional, scientific, and technical services

sector and the wholesale trade sector gained $7.9 billion

and $7.7 billion, respectively.

Turning to profits, the professional, scientific, and

technical services sector again had the largest percentage of sole proprietorship profits (26.4 percent) for 2010

(Figure J). The sector with the second largest profits

was health care and social assistance, for which profits

rose to $48.7 billion for 2010. This marked a 0.6-percent

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure I

Nonfarm Sole Proprietorship Total Business Receipts, by Selected Industrial Sectors, Tax Year 2010

Selected industrial sector

Arts, entertainment, and recreation

2.6

Wholesale trade (merchant wholesalers)

4.3

Real estate and rental and leasing

4.5

Administrative and support and waste management

and remediation services

5.1

Finance and insurance

6.3

Transportation and warehousing

6.4

Other services

7.3

Health care and social assistance

10.1

All other industries

10.9

Construction

13.6

Professional, scientific, and technical services

13.8

Retail trade

15.2

Percent of total

increase from 2009 levels and represented 18.2 percent

of all sole proprietorship profits. These sectors were

followed by construction (10.3 percent), other services

(8.5 percent), and administrative and support services

(7.1 percent) in terms of overall sole proprietor profits.

Sole Proprietorships Registered as Limited

Liability Companies

Tax Year 2001 was the first year in which data became

available on the number of limited liability companies

(LLCs) among sole proprietorship returns. LLC entities

have limited liability (like corporations), but they may

be taxed as sole proprietorships (for which income and

expenses flow through to the owner to be taxed), if they

are owned by a single, individual member. In 2001, there

were approximately 126,000 sole proprietorship returns

that indicated status as an LLC (Figure K). This number

increased every year between 2001 and 2010, the largest

increases occurring for 2003 and 2005, 51.3 percent and

47.2 percent, respectively. For Tax Year 2010, the number

of these sole proprietorships rose to approximately

1,060,000, a 6.9-percent increase over the previous

year. The 2010 level of LLCs among sole proprietorship

returns accounted for 4.6 percent of the total nonfarm

sole proprietorship returns, with the total number of

returns with LLCs having increased more than eightfold since 2001, when LLCs accounted for 0.7 percent

of the total nonfarm sole proprietorships. The increase

in the number of LLC returns has resulted in the LLC

business receipts share of the total nonfarm sole proprietorship business receipts rising, from approximately 2.3

percent in 2001, to a little more than 18.4 percent in 2010.

Similarly, the portion of total net income (less deficit)

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure J

Nonfarm Sole Proprietorship Total Profits, by Selected Industrial Sectors, Tax Year 2010

Selected industrial sector

Wholesale trade (merchant wholesalers)

1.7

Arts, entertainment, and recreation

3.0

Transportation and warehousing

3.5

Retail trade

4.1

Real estate and rental and leasing

5.3

Finance and insurance

6.0

All other industries

6.0

Administrative and support and waste management

and remediation services

7.1

Other services

8.5

Construction

10.3

Health care and social assistance

18.2

Professional, scientific, and technical services

26.4

Percent of total

NOTES: Percentages are based on estimated total profits of $267.7 billion. Detail may not add to 100 percent because of rounding. Profits is a designation for "net income

less deficit," shown elsewhere in this article.

of all nonfarm sole proprietorships that is attributable

to LLCs has increased, from 1.0 percent in 2001, to 8.9

percent in 2010.

Summary

Profits for the 23.0 million returns with sole proprietorship activity for Tax Year 2010 increased by 9.3 percent

to a level of $267.7 billion. In constant dollars, total

nonfarm sole proprietorship profits increased 8.0 percent

after decreasing each of the previous 4 years. The professional, scientific, and technical services sector had the

largest profits of any sector, at $70.7 billion, representing 26.4 percent of total sole proprietorship profits,

followed by the health care and social assistance sector,

at $48.7 billion or 18.2 percent of total profits. The largest percentage increases in profits were by finance and

insurance (54.0 percent), retail trade (31.7 percent), and

wholesale trade (29.7 percent). For all sole proprietorships, receipts increased 1.5 percent, while deductions

decreased 0.6 percent. The largest sole proprietorship

industrial sector, based on business receipts, was the

retail trade sector, accounting for 15.2 percent of receipts.

Wholesale trade had the largest increase in receipts at

17.5 percent as well as the largest increase in deductions

at 16.6 percent. The finance and insurance sector is the

industrial sector that experienced the most significant

downturn in receipts from 2009 to 2010, losing $15.8

billion, whereas the transportation and warehousing

sector was the only sector to experience a drop in profits,

losing $0.1 billion.

Data Sources and Limitations

The 2010 sole proprietorship estimates are based on a

stratified probability sample of unaudited individual

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure K

Number of Nonfarm Sole Proprietorships Registered as Limited Liability Companies (LLCs),

Tax Years 2001–2010

Tax year

2010

1,059,910

2009

991,809

2008

842,819

2007

746,885

2006

606,889

2005

455,734

2004

309,665

2003

220,615

2002

145,839

2001

126,437

200,000

400,000

600,000

800,000

1,000,000

1,200,000

Number of sole proprietorship returns registered as LLCs

income tax returns, Form 1040 (including electronically filed returns), processed by the Internal Revenue

Service during Calendar Year 2011. Returns in the

sample were stratified based on: (1) the presence or

absence of Schedule C, Profit or Loss From Business

(Sole Proprietorship), or Schedule C-EZ, Net Profit

From Business, and Schedule F, Farm Income and

Expenses; (2) the larger of positive income or negative

income (i.e., “adjusted gross income” before statutory

adjustments); and (3) tax year. The returns were selected

at rates that ranged from 0.1 percent to 100 percent. The

2010 nonfarm sole proprietorship data are based on a

sample of 81,026 returns and a population of 23,332,487

returns.12 The corresponding sample and population for

the 2009 data were 77,772 and 23,014,214, respectively.

Since the data presented in this article are estimates

based on a sample of returns filed, they are subject to

sampling error. To properly use the statistical data estimates provided, the magnitude of the potential sampling

error must be known; coefficients of variation (CVs) are

used to measure that magnitude. Figure L presents estimated coefficients of variation for the number of returns

and money amounts for selected items and industrial

sectors. Generally, the smaller the coefficient of variation,

the more reliable the estimate is judged to be. The SOI

Sampling Methodology and Data Limitations section

in this issue of the Bulletin discusses the reliability of

estimates based on samples and the use of coefficients of

variation for evaluating the precision of estimates based

on samples.

12 The difference between the number of returns in the population and the total number of returns in Tables 1 and 2, is mainly due to returns in which Schedule C income

was moved to other income or wages to avoid double counting of taxpayers for Gross Domestic Product calculations. In addition, data from amended returns and tentative

returns are not reflected in these statistics.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Figure L

Nonfarm Sole Proprietorships: Coefficients of Variation for Selected Items, by Selected Industrial

Sectors Tax Year 2010

Sectors,

[[Coefficients of variation are in percentages]

g ]

Coefficients of variation

Industrial sector

All nonfarm industries

Construction

Specialty trade contractors

Wholesale trade (merchant wholesalers)

Retail trade

Transportation and warehousing

Finance

and

d insurance

Real estate and rental and leasing

Real estate

Professional, scientific, and technical services

Administrative and support and waste management and

remediation services

H lth care and

Health

d social

i l assistance

i t

Arts,, entertainment,, and recreation

Performing arts, spectator sports, and related industries

Other services

Personal and laundry services

All other sectors

Total

t l business

b i

receipts

Total

T t l business

b i

deductions

Depreciation [1]

Net income

Deficit

(1)

(2)

(3)

(4)

(5)

0.58

2.30

2.74

4 39

4.39

2 18

2.18

2.98

2 98

2.23

2.94

3.07

1 79

1.79

0.65

2.44

2.96

4 47

4.47

2 18

2.18

2.97

2 97

2.13

2.91

3.08

2 14

2.14

1.46

4.58

5.57

9 01

9.01

4 40

4.40

4.95

4 95

8.05

5.29

6.70

4 37

4.37

0.77

2.58

2.97

6 44

6.44

3 67

3.67

4.15

4 15

4.06

3.99

4.09

2 02

2.02

1.43

4.96

6.90

12 41

12.41

3 94

3.94

5.92

5 92

6.20

4.60

4.97

4 34

4.34

2.98

2 98

1.85

1 85

3.54

4.07

2.84

3 27

3.27

2.20

2 20

3.55

3 55

2.01

3.53

4.10

3.22

3 89

3.89

2.28

2 28

7.46

7 46

4.54

5.16

7.23

5.88

8 36

8.36

3.47

3 47

2.88

2 88

2.16

4.56

4.87

2.77

3 26

3.26

2.90

2 90

6.98

6 98

6.36

5.51

6.48

6.14

8 40

8.40

3.51

3 51

[1] E

Excludes

l d depreciation

i ti claimed

l i d on Form

8829,

8829 E

Expenses for

f Business

B i

Use

U off Your

Home.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with and without net income

Industrial sector

All nonfarm industries

Agriculture, forestry, hunting, and fishing

Animal production (including breeding of cats

and dogs)

Forestry and logging (including forest nurseries,

timber tracts)

Business

receipts

Depreciation

deduction

[1,2]

(1)

(2)

(3)

23,003,656 1,195,538,629

Rent

paid on

machinery

and

equipment

[1]

(4)

Rent paid

on other

business

property [1]

Interest

paid

deduction

[1,3]

Payroll [1,4]

Net

income

less

deficit

(5)

(6)

(7)

(8)

36,514,474

8,185,143

33,365,462

304,542

19,773,577

1,738,362

112,685

187,025

11,137,979 100,881,313 267,699,702

275,644

1,663,249

1,261,252

44,236

1,403,316

228,263

1,853

33,787

10,794

109,047

-549,037

47,236

4,704,587

510,283

43,778

6,537

81,752

343,828

267,651

Fishing, hunting, and trapping

74,917

3,776,552

441,342

9,436

81,006

65,941

107,832

868,907

Support activities for agriculture and forestry

138,152

9,889,122

558,474

57,618

65,695

117,157

1,102,541

673,730

124,951

12,206,843

907,902

34,076

68,162

189,982

874,664

1,624,271

914,502

Mining

Oil and gas extraction

104,551

9,386,217

692,218

12,415

37,802

130,345

553,660

Other mining

4,102

470,549

57,162

10,515

3,319

32,472

61,688

-58,659

Support activities for mining

16,297

2,350,077

158,521

11,146

27,040

27,165

259,315

768,428

Utilities

5,940

443,849

35,300

* 2,931

2,253

6,299

59,491

64,132

2,659,633

162,106,106

4,870,830

985,843

1,285,786

1,265,598

18,424,626

27,605,535

Construction of buildings

477,591

39,770,312

949,946

155,000

238,693

388,716

4,080,503

4,409,544

Heavy and civil engineering construction

56,456

6,309,327

370,575

79,975

42,631

157,807

748,378

217,143

2,125,586

116,026,466

3,550,309

750,868

1,004,462

719,075

13,595,745

22,978,848

Construction

Specialty trade contractors

Manufacturing

335,902

24,149,105

970,185

114,748

603,754

281,568

2,874,613

2,643,867

Food manufacturing

37,649

3,513,701

131,240

18,127

90,418

28,634

307,696

-16,637

Textile and textile product mills

11,963

578,296

44,537

* 1,618

* 8,461

8,945

66,354

-18,197

Apparel

22,253

747,403

20,531

* 4,765

43,171

3,673

110,101

64,551

Leather and allied products

5,828

142,516

* 3,204

* 40

* 10,040

8,679

Wood products

33,721

2,599,829

147,311

15,869

45,241

41,927

365,073

254,105

Paper products

* 1,011

* 85,632

* 661

* 338

* 658

* 300

* 7,233

* 3,161

Printing and related support activities

44,124

2,007,799

102,111

12,849

49,530

43,533

149,702

287,984

790

74,287

* 6,988

* 812

* 383

* 2,905

* 4,799

108

7,211

782,103

17,698

1,521

9,250

5,880

57,889

93,678

Petroleum and coal products

Chemical manufacturing

Plastic and rubber products

3,679

273,033

* 9,403

* 23

* 3,252

* 1,032

* 25,851

36,403

Nonmetallic mineral products

15,114

972,786

38,553

4,642

20,261

* 12,449

200,695

108,219

Primary metal industries

3,614

499,040

26,121

* 1,868

* 13,086

* 4,015

* 30,779

12,027

Fabricated metal products

26,498

2,996,000

129,935

15,227

85,834

45,346

442,724

333,242

Machinery

26,606

2,247,821

89,747

23,793

63,787

28,295

274,031

377,974

Computer and electronic products

9,816

351,197

6,694

* 263

* 11,193

* 4,991

26,592

150,650

Electrical equipment, appliances, and components

4,743

774,853

8,339

* 1,705

13,749

7,997

54,668

128,798

Transportation equipment

4,359

543,604

14,743

* 791

23,061

2,251

49,621

-393

Furniture and related products

18,789

1,530,739

30,927

* 4,254

33,216

10,339

161,251

438,587

Miscellaneous manufacturing

Wholesale trade (merchant wholesalers)

Durable goods, including machinery, wood,

metals, etc.

58,132

3,428,467

141,443

6,282

89,204

29,018

529,515

380,930

343,563

51,676,590

697,937

153,798

782,948

224,761

1,893,834

4,508,198

138,199

19,786,471

232,946

71,287

332,504

110,977

823,638

1,390,093

Nondurable goods, including food, fiber,

chemicals, etc.

126,769

24,287,058

326,699

57,609

357,665

97,371

879,961

1,768,854

Wholesale electronic markets and agents

and brokers

78,595

7,603,061

138,292

24,903

92,779

16,413

190,234

1,349,250

Footnotes at end of table.

Number

returns

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with net income

Industrial sector

All nonfarm industries

Agriculture, forestry, hunting, and fishing

Animal production (including breeding of cats

and dogs)

Forestry and logging (including forest nurseries,

timber tracts)

Number

returns

Business

receipts

Depreciation

deduction

[1,2]

(9)

(10)

(11)

17,006,770 1,000,358,647

Rent

paid on

machinery

and

equipment

[1]

(12)

Rent paid

on other

business

property [1]

Interest

paid

deduction

[1,3]

Payroll [1,4]

Net

income

(13)

(14)

(15)

(16)

22,147,202

5,991,125

25,496,938

6,359,590

187,355

15,454,298

898,645

76,531

108,643

125,786

78,552,382 323,215,331

1,311,593

2,985,814

13,173

739,015

29,438

* 1,693

* 6,459

1,933

* 74,896

71,810

28,947

3,411,747

275,085

22,389

2,888

27,858

230,343

526,184

Fishing, hunting, and trapping

49,390

3,185,557

293,683

8,355

39,842

27,135

78,519

1,164,805

Support activities for agriculture and forestry

95,846

8,117,980

300,439

44,094

59,455

68,860

927,834

1,223,015

94,607

9,193,886

482,191

16,258

44,824

88,091

671,937

2,931,585

79,223

6,949,953

377,107

7,885

21,769

71,097

432,294

2,037,311

Mining

Oil and gas extraction

Other mining

Support activities for mining

Utilities

380

208,773

16,714

* 2,366

* 218

* 1,234

* 31,054

55,284

15,005

2,035,159

88,371

6,008

22,837

15,761

208,589

838,990

3,111

374,585

7,626

* 2,250

* 831

* 2,247

* 38,821

106,384

2,206,920

138,413,033

3,591,796

726,202

1,038,515

781,936

14,918,923

33,169,456

Construction of buildings

391,633

32,425,528

673,938

89,713

184,433

203,810

3,464,767

6,344,343

Heavy and civil engineering construction

37,823

4,251,577

222,967

52,029

29,280

49,806

452,822

828,678

1,777,464

101,735,928

2,694,891

584,460

824,802

528,320

11,001,334

25,996,435

Construction

Specialty trade contractors

Manufacturing

211,188

18,943,790

586,265

53,482

423,364

156,073

1,941,011

3,974,487

Food manufacturing

18,419

2,692,358

53,690

11,662

52,550

11,138

186,513

277,445

Textile and textile product mills

7,267

447,393

29,914

* 144

* 6,205

* 1,523

* 34,261

72,710

Apparel

14,399

452,719

* 8,339

* 4,384

* 28,786

* 2,111

* 32,755

123,417

Leather and allied products

* 3,196

* 52,488

* 334

* 27,810

Wood products

21,024

2,171,889

96,553

* 11,125

19,492

33,860

275,175

349,208

Paper products

* 1,007

* 25,707

* 5,709

Printing and related support activities

29,388

1,437,663

40,635

3,101

37,065

28,186

73,351

376,697

Petroleum and coal products

* 606

* 27,070

* 36

* 27

* 932

* 9,559

Chemical manufacturing

4,795

719,386

7,518

1,131

* 8,105

3,957

52,120

120,489

Plastic and rubber products

3,624

244,329

* 7,896

* 23

* 2,019

* 652

* 21,483

46,563

Nonmetallic mineral products

10,595

778,535

19,589

* 3,348

* 11,571

* 5,276

* 137,442

144,281

Primary metal industries

* 1,561

* 391,451

* 20,635

* 467

* 12,937

* 795

* 18,284

* 42,819

Fabricated metal products

19,753

2,646,810

110,824

6,640

80,646

22,312

371,937

464,267

Machinery

17,832

1,868,136

74,590

5,079

38,007

16,524

212,020

479,793

Computer and electronic products

3,666

324,140

6,012

* 259

* 10,606

* 4,256

* 24,580

163,517

Electrical equipment, appliances, and components

4,351

589,792

5,200

* 215

* 11,816

* 2,675

* 26,046

176,209

Transportation equipment

2,220

396,742

* 7,727

* 537

* 17,300

* 1,028

* 29,659

24,451

Furniture and related products

11,240

1,235,342

14,037

* 1,431

* 24,243

* 3,071

111,389

504,006

Miscellaneous manufacturing

Wholesale trade (merchant wholesalers)

Durable goods, including machinery, wood,

metals, etc.

36,245

2,441,839

82,736

3,938

62,016

18,681

333,064

565,537

236,064

43,782,478

452,854

121,409

614,851

134,851

1,456,869

5,882,684

82,613

16,978,321

148,814

63,047

240,359

57,829

672,822

1,914,081

Nondurable goods, including food, fiber,

chemicals, etc.

91,088

19,945,542

173,282

36,988

304,511

65,142

636,321

2,460,656

Wholesale electronic markets and agents

and brokers

62,364

6,858,615

130,759

21,374

69,980

11,879

147,726

1,507,947

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with and without net income

Industrial sector

Business

receipts

Depreciation

deduction

[1,2]

Rent paid

on other

business

property [1]

(4)

Interest

paid

deduction

[1,3]

Payroll [1,4]

Net

income

less

deficit

(1)

(2)

(5)

(6)

(7)

(8)

181,818,353

2,531,682

641,791

5,735,744

1,442,417

9,338,859

10,940,109

Motor vehicle and parts dealers

144,726

38,167,748

425,177

69,840

651,143

341,094

1,588,737

1,758,437

Furniture and home furnishing stores

44,351

4,407,487

53,710

10,603

214,065

48,387

347,713

364,562

Electronic and appliance stores

Building material and garden equipment and

supplies dealers

37,050

3,774,001

51,487

7,931

139,161

26,296

260,523

307,263

36,515

6,732,701

162,146

11,099

80,111

84,178

702,991

511,784

Food and beverage stores

108,310

26,511,960

234,660

99,838

786,898

180,108

1,598,426

944,218

Health and personal care stores

143,701

8,991,663

133,113

56,876

273,317

48,619

664,996

726,848

Gasoline stations

15,858

22,859,548

203,989

26,449

301,043

146,048

817,302

216,889

Clothing and accessories stores

139,097

10,154,973

143,220

22,164

999,079

87,686

695,014

498,135

Sporting goods, hobby, book, and music stores

103,438

7,405,179

156,248

20,651

307,553

69,902

379,410

207,273

General merchandise stores

25,591

2,756,204

39,344

10,383

96,424

26,323

107,701

126,477

Miscellaneous store retailers

562,310

31,089,342

460,557

233,607

1,512,648

251,493

1,673,051

3,560,893

Nonstore retailers

(3)

Rent

paid on

machinery

and

equipment

[1]

2,276,369

Retail trade

915,421

18,967,546

468,032

72,350

374,302

132,283

502,995

1,717,329

1,066,092

76,398,627

4,888,007

2,206,039

657,663

940,824

4,113,278

9,273,201

Air and rail transportation

15,676

1,705,360

552,647

8,511

30,445

81,848

69,026

-163,950

Water transportation

4,552

1,303,071

182,571

4,543

5,890

34,348

151,749

202,877

Truck transportation

574,668

57,647,162

3,436,084

1,365,484

372,462

580,560

3,073,053

6,414,274

Other transit and ground transportation

216,778

6,689,588

332,058

764,929

74,805

142,514

327,689

1,642,345

* 14,603

* 491

* 525

* 157

* 5,427

* -210

Scenic and sightseeing transportation

Support activities for transportation (including

motor vehicle towing)

11,029

376,976

81,291

* 3,220

28,133

27,222

* 27,710

-26,871

53,639

3,217,785

173,121

12,021

65,898

45,823

327,980

187,429

Couriers and messengers

181,166

4,928,239

105,847

42,202

58,492

13,904

74,779

915,575

Transportation and warehousing

Pipeline transportation

Warehousing and storage facilities

8,581

515,844

23,897

5,130

21,014

14,449

55,863

101,731

363,185

10,804,964

440,670

76,347

275,816

65,765

808,290

2,644,835

Publishing industries (except internet)

67,727

2,042,150

51,449

2,575

39,781

5,285

328,508

247,434

Motion picture and sound recording

Broadcasting (except internet) and telecommunications and internet service providers

110,677

2,684,144

200,640

51,803

90,118

33,943

90,552

552,706

93,362

3,696,389

129,763

12,150

103,842

19,865

243,404

1,203,133

Information

Data processing, internet publishing and

broadcasting, and web search portals

Finance and insurance

91,418

2,382,280

58,818

9,819

42,075

6,672

145,826

641,563

642,332

75,141,560

786,514

188,647

1,469,660

539,343

4,254,337

15,935,211

Credit intermediation and related activities

Securities, commodity contracts, and other

financial investments

51,200

2,711,768

67,894

22,845

86,864

72,328

172,797

554,126

165,919

45,191,448

301,358

61,783

504,365

219,255

1,402,613

5,474,551

Investment bankers and securities dealers

5,034

3,191,084

4,411

250

19,487

1,434

50,142

238,764

Securities brokers

14,466

3,839,182

10,582

7,667

32,175

13,349

132,152

493,980

Commodity contracts brokers and dealers

7,576

1,157,511

10,587

* 3,319

34,323

2,404

45,573

190,970

Securities and commodity exchanges

5,306

670,903

14,161

* 401

* 5,113

5,803

* 19,105

8,601

Other financial investment activities (investment

advice)

Insurance agents, brokers, and related activities

Insurance agencies and brokerages

Other insurance related activities and other

financial vehicles

Footnotes at end of table.

Number

returns

133,537

36,332,769

261,617

50,146

413,267

196,265

1,155,642

4,542,236

425,213

27,238,344

417,261

104,020

878,432

247,759

2,678,927

9,906,535

331,868

23,894,375

347,293

92,557

801,883

206,051

2,491,052

8,837,431

93,345

3,343,969

69,969

11,463

76,549

41,708

187,875

1,069,104

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with net income

Industrial sector

Number

returns

Business

receipts

Depreciation

deduction

[1,2]

Rent

paid on

machinery

and

equipment

[1]

Rent paid

on other

business

property [1]

Interest

paid

deduction

[1,3]

Payroll [1,4]

Net

income

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

1,235,563

142,870,720

1,340,050

405,063

3,855,024

788,547

6,656,428

18,050,270

Motor vehicle and parts dealers

105,869

29,996,931

227,715

36,257

470,816

194,940

1,074,725

2,518,959

Furniture and home furnishing stores

27,135

3,366,299

22,430

8,447

128,808

14,162

230,020

513,067

Electronic and appliance stores

Building material and garden equipment and

supplies dealers

19,918

2,922,133

19,869

* 1,650

106,797

14,179

212,929

453,080

24,168

5,727,183

112,767

5,628

65,616

51,460

556,890

691,099

Food and beverage stores

75,152

21,475,937

167,675

77,902

615,495

128,410

1,236,732

1,391,217

Health and personal care stores

74,268

7,694,381

66,760

45,857

200,142

29,059

512,051

1,169,135

Gasoline stations

11,716

16,116,236

99,515

18,527

203,798

82,060

561,649

412,122

Clothing and accessories stores

73,441

8,228,437

79,635

14,147

720,506

46,216

470,264

1,112,400

Sporting goods, hobby, book, and music stores

45,222

5,487,459

70,271

10,638

148,713

31,461

199,744

671,422

General merchandise stores

18,206

2,154,207

25,705

9,481

73,424

17,558

65,403

263,826

Miscellaneous store retailers

327,088

25,044,265

236,550

137,109

894,811

130,669

1,188,969

5,060,872

Nonstore retailers

433,379

14,657,253

211,159

39,419

226,099

48,374

347,050

3,793,070

827,817

63,522,683

2,964,666

1,798,653

417,385

588,420

2,933,176

13,030,912

Air and rail transportation

11,717

1,211,241

34,858

4,066

6,535

5,811

27,603

387,527

Water transportation

2,943

1,162,428

129,902

* 4,395

4,077

23,051

123,008

265,927

Truck transportation

455,440

48,105,182

2,390,694

1,019,167

231,291

387,771

2,157,858

8,635,340

Other transit and ground transportation

179,291

5,883,640

200,043

727,001

59,312

124,743

271,057

1,903,138

5,154

266,959

* 18,196

* 2,787

* 23,993

* 10,176

* 16,050

44,477

Retail trade

Transportation and warehousing

Pipeline transportation

Scenic and sightseeing transportation

Support activities for transportation (including

motor vehicle towing)

39,252

2,487,675

117,676

7,709

55,207

24,023

271,526

394,828

Couriers and messengers

126,795

4,016,203

63,887

30,906

24,315

* 7,665

* 28,840

1,256,191

Warehousing and storage facilities

7,226

389,355

9,411

2,622

* 12,654

* 5,180

37,235

143,484

243,881

9,249,551

274,512

51,337

197,042

31,727

385,077

3,715,572

Publishing industries (except internet)

41,258

1,529,455

39,850

* 266

30,220

1,864

95,624

549,064

Motion picture and sound recording

Broadcasting (except internet) and telecommunications and internet service providers

68,941

2,307,840

104,151

37,539

49,109

18,172

68,569

966,355

69,329

3,272,581

90,618

6,223

88,352

8,891

149,132

1,391,238

Information

Data processing, internet publishing and

broadcasting, and web search portals

64,353

2,139,675

39,892

* 7,309

29,362

2,800

71,751

808,915

415,020

48,784,526

543,570

142,901

1,223,746

283,746

3,601,046

18,459,979

Credit intermediation and related activities

Securities, commodity contracts, and other

financial investments

36,735

2,161,515

41,573

2,995

69,590

29,497

103,902

766,135

89,765

22,514,693

172,698

45,026

402,932

62,693

1,141,606

6,923,902

Investment bankers and securities dealers

2,066

568,738

2,629

* 202

15,168

* 674

44,510

291,512

Securities brokers

9,093

2,533,314

8,856

* 5,151

29,844

2,750

123,743

555,901

Commodity contracts brokers and dealers

3,435

834,427

4,211

* 3,248

32,077

* 572

36,353

298,373

Securities and commodity exchanges

1,135

361,615

* 4,538

* 401

* 3,846

* 1,222

* 13,944

43,466

Finance and insurance

Other financial investment activities (investment

advice)

Insurance agents, brokers, and related activities

Insurance agencies and brokerages

Other insurance related activities and other

financial vehicles

74,036

18,216,599

152,465

36,025

321,996

57,475

923,056

5,734,651

288,519

24,108,318

329,298

94,880

751,224

191,556

2,355,537

10,769,942

235,310

21,326,423

276,715

86,103

701,699

173,869

2,214,418

9,447,085

53,209

2,781,895

52,584

8,777

49,524

17,687

141,119

1,322,857

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with and without net income

Industrial sector

Real estate and rental and leasing

Real estate

Lessors of real estate (including miniwarehouses

and self storage)

Business

receipts

Depreciation

deduction

[1,2]

(1)

(2)

(3)

(4)

(5)

Rent paid

on other

business

property [1]

Interest

paid

deduction

[1,3]

Payroll [1,4]

Net

income

less

deficit

(6)

(7)

(8)

1,221,141

53,533,553

2,807,871

369,403

982,804

1,324,086

2,306,928

14,267,647

1,152,743

49,534,315

1,646,942

308,165

844,003

1,128,799

1,958,059

14,301,959

44,977

2,040,501

277,518

26,090

41,206

341,316

114,701

32,589

Offices of real estate agents, brokers, property

managers, and appraisers

853,262

34,979,333

836,368

230,045

600,865

402,296

1,115,057

12,859,938

Other activities related to real estate

254,504

12,514,481

533,055

52,030

201,931

385,187

728,301

1,409,432

Rental and leasing services

68,398

3,999,238

1,160,930

61,237

138,801

195,287

348,869

-34,312

Automotive equipment rental and leasing

18,991

531,444

199,643

3,117

6,451

26,763

11,038

-13,286

Consumer electronics and appliances rental

* 2,614

* 100,851

* 7,418

* 561

* 168

* 2,274

* 8,585

* 40

* 1,343

* 131

* 794

* -9

Formal wear and costume rental

Video tape and disc rental

General rental centers and other consumer

goods rental

2,636

259,620

* 8,031

* 596

* 23,226

* 3,906

* 35,637

6,184

20,420

1,141,258

150,519

27,607

49,692

27,741

123,552

69,519

Commercial and industrial machinery and

equipment rental and leasing

** 23,696

** 1,964,722

** 795,189

** 29,917

** 58,077

** 136,708

** 176,368

** -105,305

Lessors of nonfinancial intangible assets (except

copyrighted works)

3,228,370

165,244,459

3,953,985

711,580

3,840,714

930,498

13,074,758

70,724,553

Legal services

355,640

38,530,701

436,188

153,979

1,668,111

215,499

4,441,565

16,558,462

Offices of certified public accountants

43,031

3,630,220

84,934

19,937

119,396

18,636

548,837

1,593,094

Other accounting services

339,211

9,185,121

197,839

42,960

285,612

65,814

792,053

3,729,139

Architectural, engineering, and related services

267,546

13,704,576

464,837

72,106

245,762

102,832

1,418,568

4,838,204

Professional, scientific, and technical services

Architectural services

91,827

5,033,454

256,411

33,228

122,569

32,187

664,109

1,272,173

Engineering services

Drafting, building inspections, and geophysical

surveying

94,625

5,616,988

144,669

18,560

103,704

47,202

566,883

2,256,500

61,645

2,248,306

28,916

* 9,687

* 12,032

* 11,070

64,870

1,196,547

Surveying and mapping (except geophysical)

services

15,070

333,956

* 13,441

* 8,953

* 3,656

* 8,489

* 80,606

54,959

Testing laboratories

4,379

471,872

21,401

* 1,677

* 3,802

* 3,883

* 42,099

58,026

Specialized design services

229,185

7,465,062

241,710

26,904

155,278

43,912

341,769

2,198,212

Computer systems design services

Other professional, scientific, and technical

services

236,760

9,371,251

283,061

50,873

107,378

25,424

826,459

4,097,343

1,756,996

83,357,529

2,245,415

344,822

1,259,176

458,381

4,705,507

37,710,098

Management, scientific, and technical consulting

services

945,733

45,406,333

988,250

151,384

514,062

232,144

1,583,801

25,213,205

Scientific research and development services

38,090

1,078,802

95,799

5,258

28,800

2,242

139,971

260,047

Advertising and related services

118,329

8,746,827

137,834

26,739

150,599

53,655

428,553

1,775,672

Market research and public opinion polling

42,432

1,163,047

13,855

* 16,960

9,786

* 5,706

65,512

568,552

Other miscellaneous services

612,412

26,962,519

1,009,677

144,481

555,929

164,633

2,487,669

9,892,622

Footnotes at end of table.

Number

returns

Rent

paid on

machinery

and

equipment

[1]

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with net income

Industrial sector

Real estate and rental and leasing

Real estate

Lessors of real estate (including miniwarehouses

and self storage)

Number

returns

Business

receipts

Depreciation

deduction

[1,2]

Rent

paid on

machinery

and

equipment

[1]

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

Rent paid

on other

business

property [1]

Interest

paid

deduction

[1,3]

Payroll [1,4]

Net

income

755,067

42,871,252

1,273,005

255,349

660,001

515,164

1,469,007

19,267,523

721,177

40,243,127

907,062

231,451

605,370

439,272

1,234,905

18,630,931

127,304

17,509

20,753

120,783

30,281

503,795

19,149

1,302,288

Offices of real estate agents, brokers, property

managers, and appraisers

555,124

30,300,960

528,663

190,678

473,922

223,559

800,724

14,952,333

Other activities related to real estate

146,904

8,639,879

251,095

23,264

110,694

94,931

403,900

3,174,802

Rental and leasing services

33,889

2,628,125

365,943

23,898

54,632

75,891

234,102

636,592

Automotive equipment rental and leasing

9,831

340,484

42,474

* 685

* 317

5,750

* 6,722

85,028

Consumer electronics and appliances rental

* 1,291

* 20,590

* 2,424

* 10,937

Formal wear and costume rental

Video tape and disc rental

General rental centers and other consumer

goods rental

Commercial and industrial machinery and

equipment rental and leasing

Lessors of nonfinancial intangible assets (except

copyrighted works)

* 1,854

* 247,376

* 5,878

* 596

* 17,398

* 1,020

* 35,637

* 31,143

9,793

958,280

57,158

* 14,608

26,814

10,636

101,025

228,495

11,120

1,061,394

258,009

8,009

10,102

58,485

90,718

280,989

2,391,342

152,053,845

2,700,139

553,293

3,237,188

687,838

10,798,699

76,763,761

Legal services

287,161

36,492,673

345,291

137,599

1,495,900

170,051

3,957,169

17,157,406

Offices of certified public accountants

33,680

3,325,043

55,219

17,136

109,123

16,543

444,225

1,703,699

Other accounting services

267,085

8,263,960

154,473

37,107

252,387

56,835

658,498

4,050,790

Architectural, engineering, and related services

204,411

12,251,419

323,601

38,813

211,724

71,955

1,129,529

5,345,989

Professional, scientific, and technical services

Architectural services

62,635

4,232,452

154,847

16,187

117,074

16,003

541,552

1,457,044

Engineering services

Drafting, building inspections, and geophysical

surveying

74,038

5,222,238

107,541

12,995

82,302

38,701

439,641

2,465,647

51,804

2,036,075

26,660

* 8,865

* 5,320

* 11,014

* 54,629

1,234,845

120,257

Surveying and mapping (except geophysical)

services

11,892

292,583

* 13,270

* 766

* 3,656

* 2,508

* 51,609

Testing laboratories

4,043

468,071

* 21,284

* 3,373

* 3,729

* 42,099

68,196

159,090

6,271,549

132,923

17,506

121,475

18,725

267,033

2,588,441

Specialized design services

Computer systems design services

Other professional, scientific, and technical

services

183,526

8,643,050

231,613

35,126

83,212

17,288

502,938

4,517,669

1,256,388

76,806,151

1,457,018

270,005

963,367

336,440

3,839,307

41,399,767

Other professional, scientific, and technical

services

674,680

42,716,083

670,639

107,161

384,445

170,640

1,219,231

27,324,532

Scientific research and development services

25,149

869,324

28,554

3,688

17,055

* 696

75,927

447,195

Advertising and related services

88,217

7,542,737

82,071

16,906

125,931

36,723

357,139

2,032,603

Market research and public opinion polling

33,264

1,066,218

9,791

* 16,755

5,499

* 5,333

49,619

604,465

Other miscellaneous services

435,078

24,611,789

665,963

125,496

430,438

123,048

2,137,392

10,990,971

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with and without net income

Industrial sector

(1)

Business

receipts

Depreciation

deduction

[1,2]

Rent

paid on

machinery

and

equipment

[1]

Rent paid

on other

business

property [1]

Interest

paid

deduction

[1,3]

Payroll [1,4]

Net

income

less

deficit

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Administrative and support and waste

management and remediation services

2,408,340

61,015,576

2,438,344

404,715

748,528

434,415

6,548,759

18,995,249

Administrative and support services

2,388,115

58,533,778

2,133,340

386,389

725,113

378,487

6,271,981

18,672,262

Waste management and remediation services

Educational services

Health care and social assistance

Ambulatory health care services

Offices of physicians (except mental health

specialists)

20,225

2,481,798

305,003

18,326

23,415

55,927

276,778

322,987

668,896

9,400,103

299,845

74,214

567,900

78,882

561,176

3,364,990

2,191,950

120,163,144

2,902,505

699,159

5,307,093

1,114,289

17,100,293

48,663,756

1,115,007

97,042,570

2,311,780

495,200

4,519,587

773,015

14,432,902

40,797,106

182,295

32,101,253

558,919

171,070

1,292,009

158,976

4,318,540

15,196,233

Offices of physicians, mental health specialists

26,450

2,567,935

77,194

24,982

119,772

13,630

108,985

1,506,059

Offices of dentists

95,369

28,044,985

991,676

81,385

1,175,887

378,022

6,221,144

9,594,397

Offices of chiropractors

49,922

5,409,777

125,790

21,315

493,500

83,067

581,479

2,059,856

Offices of optometrists

18,658

4,013,028

97,705

12,880

256,242

31,659

657,526

1,161,601

Offices of mental health practitioners and social

therapists

185,180

9,745,331

154,239

54,961

652,355

30,574

788,848

5,122,031

8,188

1,485,756

29,465

6,643

116,874

9,377

181,908

587,237

2,254,904

Offices of podiatrists

Outpatient care centers and other miscellaneous

health practitioners

172,223

5,576,625

131,850

72,432

292,106

20,669

483,136

Medical and diagnostic laboratories

27,373

1,052,752

25,460

12,374

35,730

9,817

124,168

408,425

Home health care services

Other ambulatory health care services (including

ambulance services, blood and organ banks)

310,096

5,672,642

81,392

25,761

52,293

33,768

758,270

2,403,508

502,855

39,253

1,372,486

38,092

11,397

32,820

3,457

208,897

Hospitals

6,879

541,377

13,920

* 878

7,270

* 2,922

97,882

299,879

Nursing and residential care facilities

66,913

4,848,587

136,565

54,108

281,082

157,811

1,234,987

254,914

Social assistance

Arts, entertainment, and recreation

Performing arts, spectator sports, and related

industries

1,003,151

17,730,610

440,240

148,973

499,154

180,539

1,334,522

7,311,857

1,402,872

31,270,559

1,799,102

270,323

979,951

338,620

1,629,490

8,033,014

7,656,863

1,157,465

23,394,499

1,182,554

177,088

499,087

153,038

766,749

Museums, historical sites, and similar institutions

6,043

172,364

* 1,341

* 12

* 505

* 853

* 1,640

35,777

Amusement, gambling, and recreation industries

Accommodation, food services, and drinking

places

239,363

7,703,696

615,207

93,223

480,359

184,729

861,101

340,373

431,068

47,127,039

1,863,818

293,717

3,375,519

833,763

8,634,550

1,511,795

Accommodation

Travel accommodation (including hotels, motels,

and bed and breakfast inns)

49,306

4,722,927

594,611

15,255

150,990

419,373

699,212

55,696

23,755

3,628,706

438,202

14,952

121,674

365,669

603,773

8,149

-19,034

RV (recreational vehicle) parks and recreational

camps

16,922

536,253

116,832

236

3,843

27,226

37,673

Rooming and boarding houses

8,630

557,968

39,577

* 66

* 25,473

26,477

57,766

66,581

Food services and drinking places

381,762

42,404,111

1,269,208

278,462

3,224,529

414,390

7,935,338

1,456,099

Footnotes at end of table.

Number

returns

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with net income

Industrial sector

Number

returns

(9)

Business

receipts

Depreciation

deduction

[1,2]

Rent

paid on

machinery

and

equipment

[1]

Rent paid

on other

business

property [1]

Interest

paid

deduction

[1,3]

Payroll [1,4]

Net

income

(10)

(11)

(12)

(13)

(14)

(15)

(16)

Administrative and support and waste

management and remediation services

1,972,823

53,531,169

1,598,990

286,581

521,929

265,747

4,891,946

22,065,592

Administrative and support services

1,958,782

51,484,830

1,357,404

271,747

509,269

215,299

4,693,721

21,712,077

Waste management and remediation services

Educational services

Health care and social assistance

14,041

2,046,339

241,586

14,833

12,660

50,448

198,225

353,514

526,778

8,195,072

164,603

42,517

384,180

21,449

389,840

4,262,621

1,863,975

112,136,630

2,330,053

481,758

4,633,334

901,460

15,308,543

51,881,240

Ambulatory health care services

Offices of physicians (except mental health

specialists)

920,124

92,066,805

1,912,968

401,574

4,091,697

653,696

13,444,114

42,507,373

154,449

30,476,682

440,753

160,401

1,173,756

132,149

3,963,514

15,610,599

Offices of physicians, mental health specialists

22,347

2,457,472

53,593

5,505

108,836

13,172

103,477

1,548,309

Offices of dentists

83,847

27,263,084

859,448

76,586

1,115,253

338,294

6,092,355

9,785,898

Offices of chiropractors

43,078

5,069,852

107,543

20,305

448,678

82,064

562,281

2,102,570

Offices of optometrists

16,386

3,696,348

93,310

12,281

226,368

29,618

594,797

1,177,937

Offices of mental health practitioners and social

therapists

154,916

9,297,330

140,327

53,360

593,996

22,748

676,754

5,283,823

Offices of podiatrists

Outpatient care centers and other miscellaneous

health practitioners

7,262

1,403,089

28,666

6,643

116,874

9,377

176,645

591,751

132,083

5,188,320

99,064

41,021

228,413

14,408

424,241

2,593,509

Medical and diagnostic laboratories

18,755

988,778

14,862

5,133

28,930

4,047

111,274

484,222

Home health care services

Other ambulatory health care services (including

ambulance services, blood and organ banks)

255,696

4,957,307

48,009

10,885

31,102

5,244

568,518

2,747,922

580,835

31,305

1,268,544

27,393

9,454

19,492

2,574

170,258

Hospitals

6,876

515,855

12,024

* 753

* 6,712

* 2,468

* 88,821

300,906

Nursing and residential care facilities

47,901

3,688,547

94,931

10,520

179,600

102,511

841,167

699,597

Social assistance

Arts, entertainment, and recreation

Performing arts, spectator sports, and related

industries

889,074

15,865,422

310,130

68,912

355,326

142,785

934,441

8,373,364

896,204

25,161,153

654,839

164,207

635,559

122,918

750,123

11,960,805

10,745,561

732,458

20,203,379

507,028

126,058

302,359

71,385

342,245

Museums, historical sites, and similar institutions

* 4,003

* 167,092

* 56,772

Amusement, gambling, and recreation industries

Accommodation, food services, and drinking

places

159,744

4,790,683

147,811

38,149

333,200

51,533

407,878

1,158,472

265,339

33,775,267

759,281

157,896

2,323,497

333,520

5,790,229

4,283,279

Accommodation

Travel accommodation (including hotels, motels,

and bed and breakfast inns)

26,274

2,306,049

141,036

1,255

81,617

123,528

265,735

574,961

14,115

1,769,748

113,924

1,141

61,624

113,240

202,767

400,305

RV (recreational vehicle) parks and recreational

camps

7,455

283,202

21,414

* 103

* 3,141

* 5,784

26,059

76,945

Rooming and boarding houses

4,704

253,099

* 5,697

* 11

* 16,852

* 4,504

* 36,909

97,711

Food services and drinking places

239,065

31,469,218

618,246

156,642

2,241,879

209,992

5,524,494

3,708,318

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with and without net income

Industrial sector

Number

returns

(1)

Other services

Auto repair and maintenance

Automotive mechanical and electrical repair and

maintenance

Automotive body shops

Other auto repair and maintenance (including oil

change, lubrication, and car washes)

Miscellaneous repairs

Personal and laundry services

Religious, grantmaking, civic, professional and

similar organizations

Unclassified establishments

Footnotes at end of table.

Business

receipts

(2)

Depreciation

deduction

[1,2]

(3)

2,778,596

366,107

86,896,360

24,089,153

2,492,641

811,170

183,822

12,067,508

386,935

89,063

7,122,787

220,321

Rent

paid on

machinery

and

equipment

[1]

(4)

Rent paid

on other

business

property [1]

(6)

Payroll [1,4]

Net

income

less

deficit

(7)

(8)

6,412,573

1,236,595

812,320

329,793

6,596,167

2,505,458

22,728,898

2,802,367

67,714

729,747

151,528

1,229,537

1,227,072

90,336

274,714

86,172

898,028

996,539

822,114

190,363

(5)

Interest

paid

deduction

[1,3]

93,221

4,898,858

203,914

32,313

232,134

92,094

377,892

578,756

401,622

14,997,580

448,088

87,149

348,917

141,088

992,237

3,075,209

1,768,740

44,276,911

1,177,217

513,146

4,759,664

324,822

3,072,730

15,122,783

242,128

3,532,716

56,167

* 31,457

67,397

* 16,617

* 25,743

1,728,539

549,915

6,368,264

88,973

23,013

81,571

38,905

123,952

2,909,189

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net

Income, by Industrial Sectors, Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Businesses with net income

Industrial sector

Number

returns

(9)

Other services

Auto repair and maintenance

Automotive mechanical and electrical repair and

maintenance

Automotive body shops

Other auto repair and maintenance (including oil

change, lubrication, and car washes)

Miscellaneous repairs

Personal and laundry services

Religious, grantmaking, civic, professional and

similar organizations

Unclassified establishments

Business

receipts

(10)

Depreciation

deduction

[1,2]

Rent

paid on

machinery

and

equipment

[1]

Rent paid

on other

business

property [1]

Interest

paid

deduction

[1,3]

Net

income

Payroll [1,4]

(11)

(12)

(13)

(14)

(15)

(16)

2,221,179

258,253

76,456,303

20,466,550

1,481,413

506,180

643,334

128,678

5,113,720

908,021

503,730

213,643

5,150,301

2,033,274

26,877,897

3,922,982

127,194

10,384,952

250,587

46,964

545,824

114,932

1,028,736

1,845,626

66,833

6,232,709

160,635

56,735

186,306

56,877

731,177

1,192,263

64,226

3,848,890

94,959

24,979

175,891

41,834

273,361

885,093

302,886

13,060,387

235,078

68,910

255,722

82,239

753,547

3,746,113

1,474,348

39,613,879

715,636

441,047

3,891,953

207,447

2,337,746

17,204,347

185,692

3,315,487

24,520

* 4,699

58,024

* 402

* 25,734

2,004,455

452,537

5,588,406

42,702

12,104

63,306

26,341

88,813

3,545,470

* Estimate should be used with caution because of the small number of sample returns on which it is based.

** Data combined to prevent disclosure of taxpayer information.

[1] Excludes amounts reported on Schedule C-EZ filed by certain small businesses not required to itemize their business deductions. Therefore, totals shown may be slightly

understated.

[2] Includes depreciation claimed on Form 8829, Expenses for Business Use of Your Home.

[3] Interest paid is the sum of mortgage interest and other interest paid on business indebtedness.

[4] Payroll is the sum of salaries and wages plus the cost of labor reported as part of cost of sales and operations.

NOTE: Detail may not add to totals because of rounding.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Agriculture, forestry, hunting and fishing

Net income status, item

All

nonfarm

industries

(1)

Total

Animal

production

(including

breeding

of cats and

dogs)

Forestry

and logging

(including forest

nurseries,

timber tracts)

Fishing,

hunting,

and trapping

Support

activities

for

agriculture

and forestry

(2)

(3)

(4)

(5)

(6)

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

23,003,656

1,195,538,629

1,176,206,483

19,332,146

928,962,901

366,788,735

41,814,829

27,162,120

239,643,142

44,701,762

55,019,497

41,552,615

13,259,209

73,255,131

12,235,245

34,439,304

912,271

35,123,984

3,009,809

16,300,227

10,159,946

7,996,610

4,928,496

6,209,483

11,677,483

1,044,529

8,185,143

33,365,462

14,897,494

29,723,525

73,719,193

17,697,675

11,795,013

24,416,249

103,571,918

10,419,851

1,390,491

304,542

19,773,577

19,443,605

329,972

18,528,038

6,946,180

430,325

421,618

4,916,968

739,668

930,059

492,459

89,883

982,843

75,349

1,065,987

3,061

1,724,392

10,895

372,839

99,497

72,715

93,696

181,947

84,817

2,819

112,685

187,025

754,829

533,656

1,241,630

276,491

168,113

251,813

3,068,809

84,335

13,970

44,236

1,403,316

1,367,945

35,371

1,956,715

684,711

97,798

* 72,809

429,522

32,122

159,808

107,349

15,763

109,433

14,241

13,492

* 38

224,703

883

26,352

20,340

13,944

4,264

6,530

8,423

* 53

1,853

33,787

31,788

61,216

36,238

14,567

33,667

39,089

540,246

* 13,569

3,560

47,236

4,704,587

4,668,161

36,426

4,437,389

1,297,377

105,048

63,748

852,803

60,225

322,581

107,028

13,948

214,538

20,147

378,485

* 384

508,767

3,615

136,236

18,698

4,508

21,165

60,586

6,263

* 2,091

43,778

6,537

326,546

66,511

280,080

78,051

34,162

41,249

866,292

5,783

1,516

74,917

3,776,552

3,677,598

98,954

2,907,174

583,794

* 41,202

65,901

191,720

138,023

182,542

35,594

24,475

211,149

24,419

146,799

* 25

435,895

* 1,287

57,945

16,972

26,575

20,568

45,373

9,692

9,436

81,006

149,227

197,040

41,931

40,338

30,912

68,165

641,132

30,019

* 5,447

138,152

9,889,122

9,729,901

159,221

9,226,760

4,380,299

186,276

219,160

3,442,923

509,298

265,128

242,487

35,697

447,723

16,542

527,211

* 2,613

555,027

5,111

152,305

43,487

27,687

47,700

69,458

60,439

* 667

57,618

65,695

247,267

208,889

883,381

143,536

69,373

103,310

1,021,140

34,964

3,447

12,146

267,699,702

323,215,331

55,515,628

1,261,252

2,985,814

1,724,562

-549,037

71,810

620,847

267,651

526,184

258,533

868,907

1,164,805

295,898

673,730

1,223,015

549,284

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Agriculture, forestry, hunting and fishing

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess —casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

All

nonfarm

industries

(1)

Total

Animal

production

(including

breeding

of cats and

dogs)

Forestry

and logging

(including forest

nurseries,

timber tracts)

Fishing,

hunting,

and trapping

Support

activities

for

agriculture

and forestry

(2)

(3)

(4)

(5)

(6)

17,006,770

1,000,358,647

984,814,313

15,544,334

677,291,912

268,928,371

22,276,401

21,310,900

174,774,724

35,746,346

37,971,004

23,151,005

9,689,004

54,442,388

9,303,854

27,903,393

669,917

21,283,062

2,297,659

12,357,488

6,938,006

6,144,855

2,651,706

3,707,884

8,734,015

972,917

5,991,125

25,496,938

10,330,228

22,629,591

57,241,482

12,541,862

8,629,213

17,434,221

69,232,470

7,980,644

864,141

187,355

15,454,298

15,201,920

252,378

12,468,367

5,222,024

306,858

317,809

3,967,765

516,358

471,551

358,317

53,211

657,392

33,124

818,016

* 3,028

890,221

6,801

224,059

45,185

49,244

30,765

95,022

63,979

2,745

76,531

108,643

488,936

329,794

993,784

193,389

91,585

145,465

1,755,132

51,494

8,425

13,173

739,015

736,424

* 2,591

667,232

377,402

80,242

* 58,777

255,974

* 22,713

* 53,088

93,392

4,254

42,231

* 3,230

* 10,127

* 38

29,438

* 135

8,227

6,007

1,950

* 500

1,433

3,310

* 1,693

* 6,459

4,297

28,702

* 16,120

4,386

7,114

11,267

90,340

* 1,045

28,947

3,411,747

3,377,920

33,827

2,885,569

999,193

50,799

60,472

704,681

* 19,335

217,443

53,537

11,224

124,420

* 993

221,813

* 377

274,700

* 1,546

73,329

9,518

2,045

3,906

23,952

3,337

* 2,078

22,389

2,888

220,485

36,611

169,871

47,751

10,832

20,936

596,732

3,055

* 386

49,390

3,185,557

3,116,388

69,169

2,020,722

385,745

* 39,305

* 58,168

* 110,172

* 124,814

* 86,510

* 33,226

17,450

160,759

* 20,359

124,224

288,443

* 889

34,198

5,420

23,196

* 3,908

23,228

5,775

8,355

39,842

102,444

129,432

* 20,351

25,353

20,995

38,678

510,061

* 18,628

* 5,240

95,846

8,117,980

7,971,189

146,791

6,894,844

3,459,684

136,511

140,392

2,896,938

349,495

114,510

178,161

20,284

329,982

8,541

461,852

* 2,613

297,640

4,230

108,305

24,241

22,052

22,452

46,409

51,557

* 667

44,094

59,455

161,710

135,049

787,442

115,899

52,644

74,584

557,999

28,767

2,799

* 761

323,215,331

2,985,814

71,810

526,184

1,164,805

1,223,015

4,523,316

35,416,405

3,830,972

31,585,433

49,175

280,828

41,730

239,098

* 3,232

* 10,462

* 7,527

* 2,936

7,121

49,227

* 1,590

47,637

9,320

33,666

* 12,992

20,674

29,501

187,473

19,622

167,851

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Mining

Utilities

Net income status, item

Construction

Total

Oil and

gas extraction

Other

mining

Support

activities for

mining

Total

Construction

buildings

(7)

(8)

(9)

(10)

(11)

(12)

(13)

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

124,951

12,206,843

11,636,828

570,015

10,592,849

2,262,009

117,937

333,412

350,113

123,005

1,470,935

133,392

14,249

335,914

70,777

166,486

798,467

906,102

17,055

140,835

151,002

57,198

65,102

124,881

45,045

3,365

34,076

68,162

239,057

125,565

541,252

306,294

96,877

127,629

3,850,496

19,248

1,800

104,551

9,386,217

8,924,069

462,148

8,481,979

1,614,497

64,293

263,125

183,056

15,839

1,162,039

73,854

9,482

187,391

50,223

121,776

771,860

691,681

8,719

74,186

127,012

43,086

50,310

80,035

32,671

1,824

12,415

37,802

162,238

69,790

290,535

261,815

81,689

84,213

3,591,591

5,750

537

4,102

470,549

447,710

22,839

529,185

183,913

* 19,415

9,394

59,836

10,601

104,796

20,129

735

6,429

* 1,256

29,439

20,096

57,161

4,706

10,924

4,509

296

* 8,122

24,350

1,333

* 425

10,515

3,319

21,359

8,639

52,294

12,939

1,852

6,871

57,350

* 34

16,297

2,350,077

2,265,049

85,028

1,581,686

463,599

* 34,229

60,892

107,221

96,565

204,101

* 39,409

4,033

142,093

19,299

15,271

6,511

157,261

3,630

55,726

19,481

13,816

6,670

20,495

11,041

* 1,116

11,146

27,040

55,461

47,136

198,423

31,540

13,336

36,545

201,555

13,464

* 1,261

5,940

443,849

442,294

1,555

379,099

81,054

* 24,298

* 482

* 74,763

* 132

* 5,672

* 24,293

689

32,433

* 4,187

41,609

* 2,262

35,196

* 4,085

4,412

3,720

3,302

3,331

2,968

1,617

* 501

* 2,931

2,253

10,866

14,203

59,009

5,650

7,370

5,456

48,509

* 868

* 104

2,659,633

162,106,106

160,670,242

1,435,863

134,526,501

66,042,891

6,963,805

11,742,315

18,864,683

22,228,162

12,016,433

5,772,507

966,217

11,744,622

571,752

10,464,023

4,030

4,743,641

356,703

3,177,178

951,626

567,745

453,808

811,789

889,383

42,882

985,843

1,285,786

1,643,090

6,916,118

6,682,311

1,670,258

813,035

2,268,873

9,056,585

971,837

127,189

477,591

39,770,312

39,284,410

485,902

35,358,694

21,749,417

4,153,827

3,067,882

4,812,524

6,579,284

6,469,958

3,334,057

161,497

2,138,673

175,226

2,345,348

* 35

918,106

55,136

601,861

280,808

115,013

196,978

191,738

164,037

11,699

155,000

238,693

246,491

1,412,378

1,012,621

316,933

123,808

448,550

2,025,137

217,385

31,841

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

* [4]

1,624,271

2,931,585

1,307,314

914,502

2,037,311

1,122,809

* [4]

-58,659

55,284

113,943

768,428

838,990

70,562

64,132

106,384

42,252

27,605,535

33,169,456

5,563,920

4,409,544

6,344,343

1,934,799

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Mining

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess —casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Utilities

Construction

Total

Oil and

gas extraction

Other

mining

Support

activities for

mining

Total

Construction

buildings

(7)

(8)

(9)

(10)

(11)

(12)

(13)

94,607

9,193,886

8,800,617

393,269

6,265,370

1,348,079

72,215

297,340

258,579

107,298

688,076

75,427

11,566

298,719

28,952

124,311

584,710

480,610

10,084

104,422

75,394

41,146

48,459

39,632

32,547

2,413

16,258

44,824

156,106

96,317

374,598

209,301

74,986

104,021

1,916,250

17,250

1,581

79,223

6,949,953

6,650,898

299,055

4,915,623

970,804

34,119

* 235,770

146,176

10,929

576,373

32,562

7,476

161,118

9,798

92,174

570,630

376,787

5,527

55,125

57,530

27,813

44,357

26,739

21,348

1,023

7,885

21,769

100,081

60,684

196,524

180,547

63,838

67,583

1,765,328

3,779

320

380

208,773

188,224

* 20,549

153,541

30,494

* 3,902

* 3,206

* 7,684

* 2,503

* 16,914

* 3,716

* 402

* 720

* 685

* 18,576

10,673

16,712

* 2,171

3,418

1,101

* 162

* 275

* 959

791

* 414

* 2,366

* 218

8,509

* 1,671

* 27,847

4,009

394

3,939

16,710

15,005

2,035,159

1,961,495

73,664

1,196,206

346,781

* 34,194

* 58,364

* 104,719

93,866

94,789

* 39,150

3,687

136,882

* 18,468

13,561

3,407

87,111

2,385

45,879

16,764

13,171

* 3,827

11,934

10,408

* 977

6,008

22,837

47,516

33,961

150,226

24,745

10,754

32,499

134,213

13,464

* 1,260

3,111

374,585

374,535

* 50

268,197

* 76,819

* 17,647

* 71,186

* 49

* 5,583

* 17,647

* 580

* 32,034

* 3,617

* 39,628

* 2,245

7,522

* 642

* 3,700

1,182

* 3,171

* 909

* 1,338

1,383

* 379

* 2,250

* 831

* 7,173

* 12,852

* 38,821

3,262

* 6,683

* 4,665

15,250

* 645

* 104

2,206,920

138,413,033

137,502,935

910,098

105,241,591

51,300,989

2,325,932

9,644,882

14,545,850

18,341,483

8,657,446

2,214,604

724,846

9,612,912

440,439

8,896,614

3,996

3,491,645

273,790

2,494,933

613,413

461,486

235,248

546,688

641,789

37,964

726,202

1,038,515

1,230,354

5,692,230

5,274,042

1,250,670

586,444

1,735,398

6,703,107

792,541

100,151

391,633

32,425,528

32,231,935

193,593

26,081,312

15,992,263

1,240,130

2,692,785

3,131,646

5,529,343

4,594,288

1,195,928

123,789

1,765,823

98,890

1,877,737

* 11

649,386

33,891

458,229

165,753

102,047

95,797

108,013

116,390

10,762

89,713

184,433

167,726

1,047,729

771,982

223,287

93,877

325,119

1,337,724

184,815

24,552

* [4]

2,931,585

2,037,311

* [4]

55,284

838,990

106,384

33,169,456

6,344,343

20,456

171,900

25,707

146,193

15,566

61,555

19,389

42,166

* 199

* 1,498

* 319

* 1,179

4,691

108,848

* 5,999

102,849

* 996

* 22,628

* 617

* 22,011

487,511

4,180,022

444,475

3,735,547

69,421

609,601

56,126

553,475

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Construction—continued

Net income status, item

Heavy and

civil

engineering

construction

Specialty

trade

contractors

(14)

(15)

Manufacturing

Total

Food

manufacturing

Textile

and textile

product mills

Apparel

Leather

and

allied

products

(16)

(17)

(18)

(19)

(20)

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

56,456

6,309,327

6,147,456

161,872

6,096,016

3,238,970

1,538,100

272,147

1,097,148

467,320

1,173,238

1,308,983

36,650

247,499

26,218

113,110

* 649

370,156

13,128

128,699

68,621

17,917

74,617

83,190

29,318

2,260

79,975

42,631

149,114

170,338

476,231

115,113

40,357

67,803

477,885

17,973

418

2,125,586

116,026,466

115,238,377

788,090

93,071,791

41,054,504

1,271,879

8,402,286

12,955,010

15,181,558

4,373,237

1,129,466

768,070

9,358,450

370,308

8,005,565

* 3,346

3,455,379

288,439

2,446,617

602,197

434,815

182,213

536,862

696,029

28,923

750,868

1,004,462

1,247,484

5,333,402

5,193,459

1,238,212

648,871

1,752,520

6,553,563

736,480

94,930

335,902

24,149,105

23,852,870

296,235

21,537,705

11,888,320

1,684,191

1,194,286

7,627,459

1,918,457

1,430,159

1,966,232

222,734

771,476

159,346

313,511

1,853

947,802

85,784

304,162

180,409

66,048

98,908

182,660

177,269

11,205

114,748

603,754

326,480

573,319

1,680,327

391,062

146,525

537,963

1,576,411

143,481

22,383

37,649

3,513,701

3,490,544

23,157

3,533,426

2,159,268

435,743

105,024

1,716,354

220,875

165,912

484,641

52,392

89,034

38,783

41,912

* 208

130,761

9,207

34,007

27,580

16,057

13,493

15,141

15,399

285

18,127

90,418

62,161

72,773

202,672

57,259

22,069

76,189

275,773

* 5,492

* 479

11,963

578,296

576,177

* 2,119

596,493

327,202

23,731

* 27,275

223,518

7,383

* 80,530

35,235

6,348

17,505

* 1,394

* 6,568

42,630

* 309

3,571

5,950

613

* 1,433

* 7,512

1,882

* 1,618

* 8,461

* 739

28,787

* 39,079

13,898

3,734

23,531

38,542

* 14,291

* 1,908

22,253

747,403

731,206

* 16,196

682,852

312,264

52,688

* 26,822

266,503

23,576

7,508

64,832

10,941

40,397

5,654

* 537

18,517

* 914

9,067

14,481

4,036

3,670

6,714

* [4]

* 4,765

43,171

6,261

8,355

83,279

9,661

11,123

18,997

61,351

* 8,692

* 2,014

5,828

142,516

142,296

* 220

133,838

* 59,690

* 63,328

* 5,553

* 8,087

* 42,045

* 401

* 59,725

* 4,399

* 16,296

* 5,742

* 2,567

* 3,204

* 1,032

* 79

* 1,416

* 40

* 5,211

* 1,600

* 10,183

* 4,486

* 659

* 164

* 6,344

* 9,703

* 1,023

217,143

828,678

611,535

22,978,848

25,996,435

3,017,586

* 1,694

2,643,867

3,974,487

1,330,620

-16,637

277,445

294,082

-18,197

72,710

90,907

64,551

123,417

58,867

8,679

* 27,810

* 19,131

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Construction—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess —casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Heavy and

civil

engineering

construction

Specialty

trade

contractors

(14)

(15)

Manufacturing

Total

Food

manufacturing

Textile

and textile

product mills

Apparel

Leather

and

allied

products

(16)

(17)

(18)

(19)

(20)

37,823

4,251,577

4,123,482

128,095

3,422,870

1,696,054

349,275

146,205

640,224

251,772

618,052

309,474

26,816

179,415

15,987

56,763

* 646

222,804

10,404

80,287

34,661

13,281

16,668

33,139

11,465

* 957

52,029

29,280

112,456

117,865

306,617

57,263

21,131

38,188

264,694

16,410

* 163

1,777,464

101,735,928

101,147,517

588,410

75,737,409

33,612,672

736,527

6,805,892

10,773,981

12,560,368

3,445,106

709,202

574,241

7,667,674

325,562

6,962,115

* 3,339

2,619,455

229,496

1,956,416

413,000

346,158

122,784

405,536

513,934

26,246

584,460

824,802

950,172

4,526,636

4,195,443

970,120

471,436

1,372,091

5,100,689

591,315

75,436

211,188

18,943,790

18,685,784

258,005

14,973,713

8,559,110

944,939

783,704

5,500,690

1,517,373

912,971

1,100,567

121,945

530,941

120,008

214,731

* 93

577,641

59,793

214,903

97,246

34,017

59,036

97,037

106,181

10,357

53,482

423,364

222,390

401,230

1,157,308

269,888

78,660

349,864

1,079,533

105,156

8,625

18,419

2,692,358

2,669,302

23,055

2,414,913

1,631,811

189,016

63,669

1,386,202

111,173

95,699

213,948

12,517

45,650

32,088

27,731

53,328

6,657

20,733

11,918

3,093

6,793

4,344

7,816

* 223

11,662

52,550

46,173

34,818

122,843

33,423

7,142

39,255

193,432

* 1,945

* 362

7,267

447,393

447,204

* 189

374,683

169,977

* 9,021

* 3,161

* 166,497

* 1,941

* 4,727

* 15,370

* 5,722

8,770

* 187

* 6,022

28,007

* 1,670

* 4,227

* 364

* 1,433

* 90

* 787

* 144

* 6,205

* 493

28,017

* 31,100

* 12,706

* 58

* 20,823

32,694

* 14,291

* 1,908

14,399

452,719

438,174

* 14,545

329,302

* 148,558

* 39,059

* 23,946

* 103,913

* 17,297

* 3,849

* 39,507

* 6,426

27,202

* 2,379

* 8,322

* 160

* 7,248

* 10,714

* 2,890

* 2,111

* 5,415

* 4,384

* 28,786

* 2,336

* 4,689

* 8,809

* 1,353

* 7,697

16,315

* 30,138

* 3,368

* 17

* 3,196

* 52,488

* 24,679

* 434

* 59

* 434

* 59

* 99

* 3,719

* 5,742

* 334

* 66

* 168

* 1,031

* 1,437

* 7,921

* 132

* 97

* 1,798

* 1,700

828,678

25,996,435

3,974,487

277,445

72,710

123,417

* 27,810

9,360

98,690

* 7,594

91,096

408,730

3,471,730

380,755

3,090,975

48,723

332,038

32,147

299,891

* 5,033

* 32,603

* 6,968

* 25,635

* 1,059

* 937

* 896

* 41

* 4,076

* 37,073

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Manufacturing—continued

Wood

products

Paper

products

Printing

and related

support

activities

Petroleum

and coal

products

Chemical

manufacturing

Plastic and

rubber

products

Nonmetallic

mineral

products

(21)

(22)

(23)

(24)

(25)

(26)

(27)

33,721

2,599,829

2,595,197

4,632

2,345,912

1,268,025

141,392

169,003

782,986

269,256

74,238

168,850

9,873

52,170

4,085

42,772

* 14

144,459

3,881

36,393

7,873

2,326

27,880

14,047

15,078

* 1,155

15,869

45,241

76,296

51,393

196,069

39,306

11,994

65,640

195,486

* 17,877

* 2,852

* 1,011

* 85,632

* 84,872

* 759

* 82,471

* 55,868

* 57

* 5,629

* 48,210

* 6,044

* 4,072

* 31

* 13,096

* 114

* 661

* 67

* 275

* 213

* [4]

* 300

* [4]

* 255

* 338

* 658

* 165

* 1,603

* 261

* 25

* 295

* 8,246

44,124

2,007,799

1,957,804

49,995

1,724,379

801,041

38,762

35,023

515,741

190,545

73,251

52,281

15,268

89,606

9,314

6,518

93,614

* 1,701

15,617

19,846

6,112

* 4,392

39,141

30,004

* 738

12,849

49,530

18,483

102,230

114,679

41,050

7,944

62,761

146,591

31,706

8,496

790

74,287

74,245

* 42

74,179

* 31,719

* 27

* 19,786

* 11,906

* 10

* 22

* 38

* 12

* 1,625

* 6,988

* 416

* 217

* 13

* 27

* 2,878

* 1,669

* 64

* 812

* 383

* 4,476

* 4,304

* 4,772

* 240

* 89

* 238

13,168

7,211

782,103

786,094

-3,991

688,425

397,495

12,815

* 10,042

236,415

57,792

92,083

11,653

5,880

21,818

2,505

19,000

16,599

* 6,900

13,015

5,360

2,693

* 3,457

2,423

9,959

* 628

1,521

9,250

12,776

27,513

47,847

12,670

3,722

14,662

47,163

* 3,114

* 1,099

3,679

273,033

272,436

* 597

236,851

* 157,782

* 8,312

* 5,912

* 49,379

* 91,251

* 14,168

* 11,239

* 874

* 6,760

* 1,416

* 1,744

* 8,782

* 1,968

1,584

3,368

* 786

* 300

* 732

* 859

* 224

* 23

* 3,252

* 686

* 2,023

* 19,939

* 1,658

* 1,082

2,939

14,298

* 3,337

* 621

15,114

972,786

972,625

* 161

864,567

397,956

52,052

* 57,813

* 122,011

71,546

* 134,487

39,954

6,519

17,500

* 4,385

* 15,888

37,671

* 16,511

23,511

7,454

1,683

* 10,542

* 1,907

8,420

4,642

20,261

18,779

24,489

142,883

21,496

5,716

18,746

48,481

* 8,298

* 883

254,105

349,208

95,103

* 3,161

* 5,709

* 2,548

287,984

376,697

88,714

108

* 9,559

* 9,451

* 1,694

93,678

120,489

26,811

36,403

46,563

* 10,159

108,219

144,281

36,062

Net income status, item

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Manufacturing—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess—casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Wood

products

Paper

products

Printing

and related

support

activities

Petroleum

and coal

products

Chemical

manufacturing

Plastic and

rubber

products

Nonmetallic

mineral

products

(21)

(22)

(23)

(24)

(25)

(26)

(27)

21,024

2,171,889

2,169,744

2,144

1,822,679

1,017,677

92,142

122,692

664,014

217,643

42,483

121,297

8,180

35,110

* 2,903

* 26,536

* 14

94,742

* 2,703

28,814

3,956

1,823

* 25,871

7,989

6,711

* 1,155

* 11,125

19,492

66,866

33,746

152,483

28,330

5,480

46,781

178,050

* 15,431

* 1,811

* 1,007

* 25,707

* 19,998

* 13,096

* 6,902

29,388

1,437,663

1,391,785

45,878

1,060,966

486,651

* 28,602

* 18,745

296,127

166,296

13,172

* 36,291

10,400

60,726

* 8,094

2,922

39,946

* 1,242

9,491

7,127

4,789

* 3,544

24,642

21,392

* 696

3,101

37,065

6,125

87,357

54,606

31,749

4,374

28,004

103,937

* 19,340

* 689

* 606

* 27,070

* 17,511

* 15,278

* 27

* 10,772

* 4,480

* 22

* 38

* 79

* 36

* 16

* 20

* 13

* 27

* 16

* 905

* 113

* 35

* 875

4,795

719,386

718,410

* 976

598,897

363,761

7,367

* 8,903

219,787

* 54,993

79,698

* 6,987

4,517

17,192

* 2,074

* 10,779

7,449

* 6,467

11,875

2,981

897

* 1,736

* 2,221

9,596

* 628

1,131

* 8,105

7,551

26,731

43,217

12,131

2,309

13,288

40,524

* 1,281

* 69

3,624

244,329

243,936

* 393

* 197,988

* 134,134

* 5,543

* 4,424

* 35,547

* 91,251

* 5,869

* 8,499

* 734

* 6,716

* 1,058

* 1,353

* 7,275

* 1,934

* 1,103

* 2,885

* 760

* 300

* 352

* 789

* 224

* 23

* 2,019

* 668

* 1,976

* 17,059

* 1,300

* 1,009

* 2,573

* 7,972

* 3,337

* 621

10,595

778,535

778,405

* 129

634,254

353,403

* 36,603

* 52,570

* 100,569

* 60,956

* 127,818

* 25,112

3,704

* 13,458

* 145

* 15,474

19,092

* 12,111

18,249

* 5,567

1,395

* 4,851

* 425

* 3,249

* 3,348

* 11,571

9,030

6,816

* 84,873

10,668

* 4,974

11,641

31,219

* 8,161

* 497

349,208

* 5,709

376,697

* 9,559

120,489

46,563

144,281

* 5,064

* 40,469

* 712

* 39,758

* 4,559

* 64,293

* 3,646

* 60,647

* 295

* 7,010

* 1,265

* 9,165

* 455

* 8,709

* 2,961

* 19,257

* 433

* 18,824

* 2,030

* 2,452

* 831

* 1,620

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Manufacturing—continued

Net income status, item

Machinery

Computer

and

electronic

products

Electrical

equipment,

appliances,

and

components

Transportation

equipment

(29)

(30)

(31)

(32)

(33)

3,614

499,040

498,969

* 71

487,013

* 341,292

* 4,207

* 9,271

* 322,822

* 8,778

* 1,576

* 5,361

* 2,185

* 21,532

* 2,213

* 3,163

26,121

* 1,378

* 3,386

3,236

* 114

* 3,200

* 815

* 4,612

* 107

* 1,868

* 13,086

* 5,140

* 6,260

* 21,508

5,501

* 1,342

7,799

11,157

26,498

2,996,000

2,940,781

55,219

2,666,949

1,441,583

111,374

217,897

771,883

199,838

285,479

144,888

24,850

83,720

21,982

59,796

129,656

12,171

51,702

21,113

7,223

19,041

26,305

25,070

* 2,118

15,227

85,834

44,588

61,110

224,826

46,892

15,592

67,639

167,600

* 6,803

* 279

26,606

2,247,821

2,217,075

30,746

1,869,846

1,040,984

206,079

159,295

485,322

331,879

83,441

225,032

11,593

93,713

* 26,096

13,503

88,363

12,870

35,887

10,661

5,070

* 1,357

26,938

16,678

* 2,251

23,793

63,787

31,636

45,504

114,736

41,833

7,891

62,224

82,617

* 7,807

* 1,384

9,816

351,197

349,885

* 1,312

200,552

* 84,261

* 12,878

* 7,098

* 67,428

* 925

* 11,481

* 15,549

2,645

10,285

* 3,016

* 1,574

6,172

* 1,684

3,349

3,027

* 615

* 4,462

* 529

1,329

* 135

* 263

* 11,193

* 1,673

9,713

* 19,494

4,047

6,933

3,945

8,585

* 7,046

* 522

4,743

774,853

771,018

3,835

646,055

412,095

70,145

* 11,854

321,852

* 30,710

48,418

70,883

10,049

20,980

* 8,333

* 9,332

8,295

2,210

6,474

10,730

1,995

* 338

7,659

4,491

* 1,753

* 1,705

13,749

2,241

5,783

42,814

6,524

4,699

9,331

53,425

* 815

* 44

4,359

543,604

493,520

50,084

544,153

347,536

92,344

33,875

224,815

* 29,464

97,059

130,021

2,894

15,355

* 49

* 1,044

14,670

3,014

5,149

6,441

282

* 241

2,010

2,637

* 144

* 791

23,061

2,271

18,411

15,746

3,172

1,906

7,466

69,666

* 197

* 73

18,789

1,530,739

1,518,101

* 12,638

1,092,153

568,532

60,466

29,358

434,235

97,349

15,908

68,784

8,629

45,678

* 148

29,262

29,975

* 98

19,574

9,023

2,896

* 4,148

6,192

4,504

* 4,254

33,216

5,591

28,330

131,894

17,273

5,222

34,422

93,892

* 8,408

* 952

58,132

3,428,467

3,380,024

48,443

3,067,590

1,683,728

297,820

277,514

1,010,113

245,244

226,268

373,231

47,357

116,009

24,192

58,206

140,665

10,901

40,153

23,758

12,119

4,256

24,762

22,497

1,602

6,282

89,204

30,917

66,158

252,001

67,663

35,279

54,798

230,667

18,575

* 778

12,027

* 42,819

* 30,793

333,242

464,267

131,025

377,974

479,793

101,818

150,650

163,517

* 12,867

128,798

176,209

47,411

-393

24,451

24,844

438,587

504,006

65,419

380,930

565,537

184,607

Primary

metal

industries

Fabricated

metal

products

(28)

Furniture

Miscellaneous

and related

manufacturing

products

(34)

(35)

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Manufacturing—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess—casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Machinery

Computer

and

electronic

products

Electrical

equipment,

appliances,

and

components

Transportation

equipment

(29)

(30)

(31)

(32)

(33)

* 1,561

* 391,451

* 391,444

* 348,631

* 266,510

* 1,946

* 265,824

* 1,576

* 2,836

* 244

* 6,361

* 1,961

* 20,635

* 220

* 1,377

* 489

* 78

* 795

* 2,336

* 107

* 467

* 12,937

* 2,301

* 3,184

* 18,284

* 2,328

* 236

* 5,899

* 1,882

19,753

2,646,810

2,598,816

47,994

2,186,734

1,218,333

84,107

176,191

654,396

151,681

257,759

105,801

19,819

56,578

15,514

52,513

110,545

9,249

39,088

14,125

3,660

5,656

16,656

16,631

* 2,089

6,640

80,646

34,323

41,175

195,746

30,970

8,276

56,668

140,683

* 6,640

* 279

17,832

1,868,136

1,838,307

29,829

1,388,344

802,571

120,105

123,934

345,968

318,220

29,809

135,466

7,762

85,749

* 25,944

3,953

73,222

8,534

25,380

7,207

4,039

* 569

15,954

8,480

* 2,251

5,079

38,007

18,824

18,360

88,086

33,102

2,601

37,087

65,839

* 7,688

* 1,367

3,666

324,140

322,828

* 1,312

160,623

* 76,896

* 9,329

* 7,098

* 60,965

* 23

* 11,481

* 12,000

* 696

* 6,557

* 912

* 355

5,840

* 1,121

* 2,921

* 1,312

* 387

* 4,159

* 97

* 736

* 259

* 10,606

* 1,671

* 9,462

* 17,482

* 2,842

* 4,568

* 3,320

* 1,723

* 2,124

* 171

4,351

589,792

588,766

* 1,026

413,583

285,516

48,609

* 5,021

212,687

* 28,929

* 44,826

* 54,556

4,050

* 18,996

* 3,150

* 6,388

5,158

* 355

* 1,965

7,550

1,929

* 36

* 2,639

2,530

* 1,618

* 215

* 11,816

* 496

* 4,108

* 21,025

3,807

2,469

4,406

22,314

* 810

* 42

2,220

396,742

347,612

* 49,130

372,291

* 214,279

* 66,326

* 18,799

* 104,488

* 28,275

* 77,794

* 81,403

* 2,176

* 14,121

* 34

* 332

* 7,727

* 2,485

* 4,234

* 4,227

* 167

* 1,028

* 2,228

* 27

* 537

* 17,300

1,329

* 15,758

* 10,860

* 1,745

* 1,418

5,497

64,752

* 30

11,240

1,235,342

1,223,026

* 12,316

731,336

400,205

* 40,865

* 11,772

301,357

* 78,724

* 11,165

* 43,678

2,453

31,325

* 41

* 21,084

13,771

* 92

12,863

3,741

1,771

* 852

* 2,220

2,386

* 1,431

* 24,243

4,914

21,729

* 99,617

12,602

* 2,857

21,590

42,118

* 6,446

* 266

36,245

2,441,839

2,412,759

29,080

1,876,302

973,113

166,240

142,752

571,576

189,537

100,767

197,759

32,440

79,595

19,703

37,317

82,210

6,463

27,809

9,201

5,793

* 3,209

15,473

14,052

1,333

3,938

62,016

17,846

55,375

190,312

50,588

23,093

34,886

112,779

14,265

* 526

* 42,819

464,267

479,793

163,517

176,209

24,451

504,006

565,537

* 4,940

* 37,734

* 4,510

* 33,223

* 2,286

* 22,406

* 2,055

* 20,351

* 1,003

* 16,066

* 4,576

* 11,490

* 1,059

* 814

* 236

* 578

* 971

* 1,433

* 962

* 2,163

* 987

* 1,175

11,158

38,163

* 5,840

32,323

Primary

metal

industries

Fabricated

metal

products

(28)

Furniture

Miscellaneous

and related

manufacturing

products

(34)

(35)

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Wholesale trade (merchant wholesalers)

Retail trade

Nondurable

Durable goods,

goods,

including

including food,

machinery,

fiber,

wood, metals,

chemicals,

etc.

Furniture

and home

furnishing

stores

(42)

Net income status, item

Total

(36)

(37)

(38)

Wholesale

electronic

markets

and agents

and

brokers

Total

Motor

vehicle and

parts

dealers

(39)

(40)

(41)

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

343,563

51,676,590

51,399,933

276,657

47,245,651

35,304,638

2,751,196

324,176

30,833,143

1,715,995

2,683,129

3,003,001

303,356

1,421,355

493,941

503,962

7,721

675,370

87,452

275,431

235,399

163,392

79,866

144,895

223,176

29,968

153,798

782,948

262,585

545,813

1,569,658

331,862

437,449

543,941

2,484,123

161,206

22,567

138,199

19,786,471

19,711,780

74,692

18,407,982

13,906,816

1,649,235

227,621

12,102,767

737,934

1,014,663

1,825,403

151,663

542,071

212,085

153,501

* 511

219,692

22,545

121,565

80,176

68,696

39,450

71,527

87,580

10,838

71,287

332,504

98,508

273,405

596,017

135,020

156,595

224,982

761,362

59,655

13,254

126,769

24,287,058

24,138,918

148,141

22,583,767

17,217,476

987,697

69,596

15,368,307

465,471

1,398,450

1,072,044

127,175

538,911

202,288

254,913

7,209

322,863

49,266

117,111

108,332

49,530

37,580

59,791

92,274

17,224

57,609

357,665

146,802

213,268

810,365

167,451

154,849

237,179

1,168,282

60,639

3,836

78,595

7,603,061

7,549,236

53,825

6,253,902

4,180,345

114,264

26,959

3,362,069

512,591

270,016

105,554

24,518

340,374

79,568

95,548

132,815

15,641

36,755

46,890

45,166

2,836

13,578

43,322

1,905

24,903

92,779

17,274

59,140

163,275

29,391

126,006

81,780

554,479

40,913

5,477

2,276,369

181,818,353

179,696,100

2,122,252

170,958,174

119,068,794

21,275,865

1,875,781

107,789,964

5,301,622

4,248,219

21,422,657

2,059,481

5,360,554

1,326,915

1,358,957

1,569

2,409,371

254,765

1,318,945

728,872

446,595

606,261

836,156

1,002,696

32,402

641,791

5,735,744

1,113,023

2,410,510

7,463,078

2,689,066

896,240

3,484,009

8,710,311

754,146

122,311

144,726

38,167,748

37,815,000

352,748

36,428,372

29,147,553

5,143,395

428,994

26,872,709

731,568

1,202,549

5,231,661

285,302

572,541

278,954

259,865

* 79

423,343

45,780

262,729

102,505

36,010

118,727

222,367

103,630

1,938

69,840

651,143

205,815

357,400

1,159,743

442,799

79,069

413,974

1,142,101

28,850

1,834

44,351

4,407,487

4,359,078

48,409

4,044,148

2,381,710

753,762

111,383

1,545,913

408,223

210,228

647,800

133,299

162,287

18,338

125,534

* 28

52,197

6,306

46,029

19,274

15,780

33,277

15,110

26,614

* 3,069

10,603

214,065

35,986

45,206

236,330

92,834

24,391

104,344

233,561

7,922

* 1,513

4,508,198

5,882,684

1,374,486

1,390,093

1,914,081

523,988

1,768,854

2,460,656

691,801

1,349,250

1,507,947

158,697

* 34

10,940,109

18,050,270

7,110,161

1,758,437

2,518,959

760,522

364,562

513,067

148,505

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Wholesale trade (merchant wholesalers)

Retail trade

Nondurable

Durable goods,

goods,

including

including food,

machinery,

fiber,

wood, metals,

chemicals,

etc.

Furniture

and home

furnishing

stores

(42)

Net income status, item

Total

(36)

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess—casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

(37)

(38)

Wholesale

electronic

markets

and agents

and

brokers

Total

Motor

vehicle and

parts

dealers

(39)

(40)

(41)

236,064

43,782,478

43,606,079

176,399

37,903,983

29,277,734

1,874,172

255,462

25,295,039

1,579,221

2,324,598

2,050,758

199,846

996,732

448,165

331,232

6,360

438,039

73,535

204,947

147,626

122,846

38,044

96,807

170,624

28,332

121,409

614,851

196,179

456,860

1,201,407

239,219

318,222

408,203

1,621,195

123,222

14,816

82,613

16,978,321

16,922,914

55,407

15,066,153

11,820,963

1,160,034

188,761

10,202,252

676,846

887,458

1,294,389

117,899

334,054

194,599

102,797

* 193

143,298

19,293

84,389

55,346

40,402

16,627

41,203

64,439

10,035

63,047

240,359

71,294

230,188

484,061

106,063

92,983

156,121

524,590

41,978

5,516

91,088

19,945,542

19,850,749

94,793

17,486,905

13,669,039

662,882

45,728

12,094,579

393,649

1,175,565

703,364

69,341

412,591

179,488

145,110

6,167

169,459

40,133

95,715

59,690

43,358

19,610

45,532

75,851

16,623

36,988

304,511

114,351

174,193

590,593

114,764

116,341

189,663

744,917

45,164

3,823

62,364

6,858,615

6,832,416

26,200

5,350,925

3,787,733

51,256

* 20,973

2,998,208

508,726

261,575

53,005

12,606

250,087

74,077

83,325

125,281

14,110

24,843

32,590

39,086

* 1,808

10,072

30,335

* 1,674

21,374

69,980

10,534

52,479

126,753

18,392

108,898

62,419

351,687

36,080

5,477

1,235,563

142,870,720

141,142,319

1,728,402

124,827,117

90,709,603

12,934,805

1,374,192

82,886,097

3,498,318

3,282,980

13,266,789

1,371,848

3,313,979

991,574

987,533

496

1,290,373

187,381

886,799

456,419

282,358

322,449

466,099

619,240

30,115

405,063

3,855,024

698,559

1,437,594

5,282,236

1,850,824

560,643

2,273,321

5,878,116

428,690

49,677

105,869

29,996,931

29,737,392

259,539

27,481,300

22,442,369

3,112,751

297,423

20,690,959

546,291

1,056,369

3,261,423

201,488

464,753

253,253

170,575

* 26

225,940

35,355

172,280

67,156

22,098

71,630

123,310

73,655

1,574

36,257

470,816

136,614

200,409

777,302

316,311

57,940

294,339

828,425

21,106

1,775

27,135

3,366,299

3,341,974

24,326

2,853,233

1,745,072

360,754

85,272

1,124,440

381,405

120,268

327,066

105,716

111,087

3,255

92,923

* 28

21,476

3,660

30,148

12,398

14,325

8,897

5,265

16,951

* 3,067

8,447

128,808

24,245

31,154

144,748

60,896

16,502

75,589

182,889

* 5,633

* 954

5,882,684

1,914,081

2,460,656

1,507,947

18,050,270

2,518,959

513,067

39,419

211,130

22,346

188,784

15,642

72,147

9,932

62,215

10,402

51,869

7,713

44,156

13,374

87,115

4,702

82,413

263,553

1,717,054

247,921

1,469,133

18,873

224,792

16,316

208,477

* 3,033

* 8,315

* 54

* 8,261

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Retail trade—continued

Net income status, item

Building

material and

Electronic

garden

and appliance

equipment and

stores

supplies

dealers

Food and

beverage

stores

Health and

personal care

stores

Gasoline

stations

Clothing and

accessories

stores

Sporting

goods,

hobby, book,

and music

stores

(45)

(46)

(47)

(48)

(49)

(43)

(44)

37,050

3,774,001

3,744,693

29,307

3,466,738

2,195,401

333,638

* 106,369

1,884,565

39,661

127,577

296,408

61,005

110,731

19,476

80,505

50,378

6,635

34,881

15,488

10,472

* 14,371

11,925

25,273

* 327

7,931

139,161

23,948

109,327

154,154

53,017

25,151

84,333

212,311

16,938

* 1,109

36,515

6,732,701

6,700,225

32,476

6,220,989

4,220,631

1,078,069

287,838

3,611,110

126,991

109,170

992,546

71,793

139,014

51,069

48,349

* 14

161,072

24,430

94,507

28,095

15,507

43,651

40,528

38,667

4,471

11,099

80,111

54,778

56,969

415,153

148,265

34,104

152,845

273,031

7,781

* 1,074

108,310

26,511,960

26,112,284

399,677

25,569,833

19,264,328

1,763,102

213,112

18,181,443

745,113

306,699

1,945,141

125,696

279,573

121,786

143,489

* 44

233,236

27,445

189,119

80,910

13,942

94,923

85,186

65,298

468

99,838

786,898

203,551

167,908

1,385,313

419,536

10,631

690,812

1,060,704

10,481

* 1,424

143,701

8,991,663

8,885,858

105,806

8,265,538

5,559,814

719,952

99,605

5,214,664

207,271

78,821

760,499

115,463

249,303

23,859

115,858

125,375

27,735

65,417

53,423

23,078

24,572

24,047

91,205

7,005

56,876

273,317

44,438

103,810

565,391

104,506

53,483

119,433

380,169

35,719

7,739

15,858

22,859,548

22,623,139

236,408

22,642,704

19,675,618

558,586

74,882

18,122,104

712,691

708,351

500,996

28,530

50,096

56,624

17,626

203,975

12,151

85,326

36,584

1,365

82,899

63,149

22,062

2,828

26,449

301,043

109,370

54,524

742,420

291,711

2,656

272,571

500,374

2,754

* 13

139,097

10,154,973

10,103,381

51,592

9,652,409

5,373,104

2,107,722

98,895

4,886,799

379,974

115,864

2,216,151

246,825

212,468

45,407

41,087

* 122

129,521

10,404

98,063

68,002

39,595

22,489

65,198

112,139

3,548

22,164

999,079

58,518

193,511

596,119

200,130

83,441

262,961

684,538

73,874

13,699

103,438

7,405,179

7,249,345

155,834

7,198,108

4,623,511

1,895,637

23,344

4,371,781

133,593

86,715

1,887,559

141,067

175,127

18,518

55,296

* 21

147,208

9,651

62,881

28,597

20,228

10,646

59,256

50,927

* 906

20,651

307,553

50,366

141,169

356,067

120,646

34,270

169,467

540,395

41,369

9,041

307,263

453,080

145,817

511,784

691,099

179,315

944,218

1,391,217

446,999

726,848

1,169,135

442,287

216,889

412,122

195,233

498,135

1,112,400

614,264

207,273

671,422

464,149

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Retail trade—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess—casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Building

material and

Electronic

garden

and appliance

equipment and

stores

supplies

dealers

Food and

beverage

stores

Health and

personal care

stores

Gasoline

stations

Clothing and

accessories

stores

Sporting

goods,

hobby, book,

and music

stores

(45)

(46)

(47)

(48)

(49)

(43)

(44)

19,918

2,922,133

2,894,396

27,737

2,469,053

1,601,990

236,105

* 99,815

1,403,269

* 7,127

85,962

230,287

38,906

79,132

* 1,825

37,691

18,795

1,918

20,836

8,418

6,298

* 2,923

11,256

13,628

* 203

* 1,650

106,797

16,494

102,490

113,114

38,815

12,222

56,022

165,435

8,595

* 1,074

24,168

5,727,183

5,701,753

25,429

5,036,084

3,544,235

748,824

237,608

3,119,091

87,779

90,928

739,996

55,101

108,340

16,615

34,982

112,404

21,112

70,637

18,499

14,608

19,738

31,722

31,056

* 4,466

5,628

65,616

37,208

39,905

319,282

115,443

31,210

108,619

222,289

2,311

* 362

75,152

21,475,937

21,137,112

338,825

20,085,115

15,236,558

1,380,821

170,116

14,626,857

290,591

214,427

1,446,254

96,191

227,065

94,054

132,934

166,905

18,668

147,290

62,690

11,327

67,642

60,768

52,768

* 390

77,902

615,495

142,203

113,072

1,066,616

309,743

8,874

533,250

826,537

* 7,458

* 770

74,268

7,694,381

7,603,521

90,860

6,525,246

4,687,166

451,355

* 70,261

4,403,162

179,450

52,858

469,920

78,518

136,987

20,610

96,451

62,020

17,494

44,259

32,921

11,104

15,566

13,493

42,145

6,709

45,857

200,142

27,456

50,941

441,790

79,431

18,171

82,262

266,812

24,695

4,740

11,716

16,116,236

15,923,262

192,974

15,704,145

13,665,457

343,106

52,324

12,506,956

555,475

528,068

320,471

22,701

39,773

52,633

7,839

99,511

3,233

58,186

22,820

996

51,768

30,292

16,214

2,696

18,527

203,798

68,471

41,184

509,325

197,660

1,492

194,857

392,106

* 2,606

73,441

8,228,437

8,176,989

51,448

7,116,035

4,263,101

1,483,832

46,204

3,971,957

186,089

85,502

1,510,483

172,512

88,624

25,044

19,982

71,792

9,705

66,156

43,259

27,351

17,290

28,925

64,868

3,548

14,147

720,506

35,411

140,062

424,059

144,647

64,516

156,326

452,458

51,643

7,843

45,222

5,487,459

5,391,032

96,427

4,816,037

3,307,593

1,127,610

* 8,200

3,211,794

52,170

62,456

1,154,637

92,742

76,817

15,771

34,571

* 21

68,074

7,343

38,154

15,055

15,247

8,843

22,618

30,742

* 906

10,638

148,713

34,808

96,251

191,545

77,285

19,668

102,730

373,079

14,504

* 2,197

453,080

691,099

1,391,217

1,169,135

412,122

1,112,400

671,422

* 5,080

* 83,981

* 3,598

* 80,383

* 4,086

* 33,616

* 5,056

* 28,560

9,319

53,210

* 8,717

44,493

21,063

128,989

22,236

106,753

10,980

74,575

* 10,101

64,474

* 6,043

* 33,285

* 12,318

* 20,968

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Retail trade—continued

Net income status, item

Transportation and warehousing

General

merchandise

stores

Miscellaneous

store

retailers

Nonstore

retailers

Total

Air and

rail

transportation

Water

transportation

Truck

transportation

(50)

(51)

(52)

(53)

(54)

(55)

(56)

25,591

2,756,204

2,769,896

-13,693

2,630,625

1,863,550

403,677

* 15,629

1,511,702

277,739

85,501

430,699

23,436

58,962

1,913

17,440

35,465

756

20,263

8,863

3,630

12,161

14,161

4,979

* 102

10,383

96,424

17,818

18,462

92,072

50,120

17,417

77,570

175,835

* 4,873

* 3,879

562,310

31,089,342

30,799,570

289,773

27,543,344

16,341,028

4,804,245

291,265

14,269,677

1,156,275

732,999

4,913,433

426,106

1,319,636

269,544

308,970

1,083

435,234

59,770

248,563

171,240

107,083

85,236

166,257

216,751

3,612

233,607

1,512,648

189,398

567,436

1,381,786

564,386

230,977

732,561

1,718,046

175,682

25,323

915,421

18,967,546

18,533,631

433,915

17,295,366

8,422,546

1,714,080

124,464

7,317,497

382,524

483,745

1,599,765

400,959

2,030,814

421,428

144,939

* 168

412,368

23,702

111,167

115,894

159,905

63,310

68,973

245,150

4,128

72,350

374,302

119,038

594,787

378,531

201,116

300,649

403,138

1,789,246

347,904

55,664

1,066,092

76,398,627

75,188,200

1,210,427

67,201,297

8,359,513

270,204

1,375,540

2,243,159

642,685

4,109,170

281,245

244,485

19,519,662

683,624

4,068,815

1,610

4,869,765

66,165

2,469,369

281,035

1,922,478

383,296

557,528

333,536

2,525

2,206,039

657,663

4,208,780

1,071,932

2,737,737

1,845,600

701,684

883,262

8,788,937

186,185

18,242

15,676

1,705,360

1,644,669

60,691

1,930,124

512,211

53,775

7,415

160,282

102,945

256,859

69,064

8,594

35,650

10,071

41,819

125

552,537

3,765

34,910

15,305

11,288

27,180

54,668

9,248

* 48

8,511

30,445

98,612

9,676

61,611

20,042

48,052

15,047

315,208

* 3,727

* 110

4,552

1,303,071

944,986

358,086

1,098,993

511,813

* 4,321

* 51,283

* 9,370

* 3,140

450,852

* 7,153

1,516

14,432

4,938

13,098

* [4]

182,027

5,599

20,330

6,634

2,838

4,892

29,457

2,367

* 621

4,543

5,890

33,203

6,620

100,466

12,538

5,759

5,837

122,552

* 977

* 545

574,668

57,647,162

57,120,202

526,960

51,242,466

5,829,533

142,104

1,074,174

1,378,710

437,912

2,926,058

129,424

81,859

15,799,752

503,478

3,198,568

649

3,422,055

47,784

1,973,175

175,776

1,817,113

200,052

380,508

221,052

1,243

1,365,484

372,462

3,735,868

809,738

1,998,879

1,659,948

504,471

630,315

6,316,582

144,698

14,029

126,477

263,826

137,350

* [4]

3,560,893

5,060,872

1,499,979

* 33

1,717,329

3,793,070

2,075,741

9,273,201

13,030,912

3,757,711

-163,950

387,527

551,477

202,877

265,927

63,050

6,414,274

8,635,340

2,221,066

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Retail trade—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess—casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Transportation and warehousing

General

merchandise

stores

Miscellaneous

store

retailers

Nonstore

retailers

Total

Air and

rail

transportation

Water

transportation

Truck

transportation

(50)

(51)

(52)

(53)

(54)

(55)

(56)

18,206

2,154,207

2,142,415

11,792

1,891,279

1,431,902

299,183

* 12,712

1,310,633

* 43,435

79,774

313,835

13,605

31,522

* 725

8,709

25,123

* 606

9,160

4,125

2,725

* 10,443

7,114

3,272

* 28

9,481

73,424

8,842

12,139

52,691

37,968

2,404

44,441

93,324

* 3,537

* 583

327,088

25,044,265

24,795,913

248,352

19,983,535

12,736,547

2,489,961

207,210

11,070,146

923,212

634,739

2,588,722

273,190

863,310

181,180

253,352

* 340

228,169

47,961

162,929

111,276

77,157

36,052

94,617

137,454

3,131

137,109

894,811

108,904

371,297

981,759

362,702

159,073

455,384

1,106,616

126,319

8,381

433,379

14,657,253

14,296,559

360,693

10,866,056

6,047,614

900,505

87,047

5,446,834

245,293

271,629

903,693

221,179

1,086,569

326,609

97,524

* 71

190,164

20,325

66,764

57,803

79,121

11,656

36,718

136,485

3,397

39,419

226,099

57,903

238,690

260,003

109,923

168,570

169,501

968,146

160,283

20,995

827,817

63,522,683

62,463,832

1,058,850

50,496,991

6,302,304

79,665

934,864

1,680,944

520,825

3,176,271

90,265

165,402

15,348,402

590,131

3,275,726

1,404

2,952,661

45,512

1,930,911

208,410

1,565,620

241,812

346,608

239,000

2,083

1,798,653

417,385

3,203,722

770,335

1,998,312

901,314

525,325

675,809

6,689,776

150,302

12,005

11,717

1,211,241

1,184,936

26,305

828,598

461,976

* 6,420

* 5,398

* 117,809

* 102,573

* 238,461

* 8,685

3,285

13,270

4,621

32,977

* 53

34,858

2,599

11,612

4,298

10,538

* 1,079

4,732

6,394

* 10

4,066

6,535

7,963

6,330

22,205

5,258

39,423

8,384

130,909

* 3,448

2,943

1,162,428

804,766

357,662

896,501

473,216

* 4,286

* 42,248

* 8,976

* 3,140

* 421,677

* 7,111

1,358

11,593

* 1,285

12,908

* [4]

129,885

* 4,568

14,169

3,626

1,985

* 641

22,409

2,141

* 561

* 4,395

4,077

21,529

3,632

80,760

10,350

4,023

4,018

83,197

* 126

* 17

455,440

48,105,182

47,650,157

455,025

39,469,919

4,282,506

34,162

680,096

1,058,645

355,988

2,188,464

34,849

50,123

12,947,635

430,194

2,497,221

* 575

2,381,017

31,340

1,571,723

134,479

1,497,401

119,795

267,976

170,239

916

1,019,167

231,291

2,946,487

607,032

1,477,762

764,999

384,706

495,001

4,996,631

112,281

9,677

263,826

5,060,872

3,793,070

13,030,912

387,527

265,927

8,635,340

* 3,942

* 22,426

* 3,969

* 18,456

91,425

635,909

76,702

559,207

89,711

417,956

88,854

329,102

128,958

1,221,421

150,073

1,071,348

* 4,375

* 42,039

* 1,774

* 40,265

* 1,015

* 15,657

* 49

* 15,609

40,231

555,226

51,422

503,805

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Transportation and warehousing—continued

Net income status, item

Information

Support

Scenic

activities for

Warehousing

Couriers

Other transit

Pipeline

and

transportation

and

and ground

transportation sightseeing

(including

storage

messengers

transportation

transportation motor vehicle

facilities

towing)

(61)

(62)

Total

Publishing

industries

(except

internet)

(63)

(64)

(57)

(58)

(59)

(60)

216,778

6,689,588

6,560,355

129,233

5,048,162

198,001

* 684

* 135,585

* 19,749

* 242

41,974

* 234

75,688

1,050,129

124,323

156,757

* 835

330,511

3,843

242,561

26,124

37,490

104,601

37,913

30,395

764,929

74,805

188,847

38,009

192,104

82,869

40,202

78,946

1,118,143

8,455

1,546

* 14,603

* 14,586

* 17

* 14,812

* 6,174

* 1,439

* 2,608

* 2,421

* 295

* 98

* 382

* 491

* 89

* 56

* 98

* 59

* 35

* 525

* 32

* 5,427

* 29

* 31

* 73

* 1,195

11,029

376,976

325,455

* 51,521

400,788

24,315

* 12

* 15,251

* 114

* 5,742

* 3,231

* 35

9,315

27,834

* 1,305

42,203

81,291

* 70

11,523

2,751

1,336

* 15,184

12,038

1,336

* 3,220

28,133

16,775

3,342

* 12,459

4,610

27,436

14,162

53,883

* 6,266

53,639

3,217,785

3,158,020

59,765

3,030,206

996,673

35,568

53,491

530,893

73,857

339,281

36,418

42,973

229,598

20,105

190,634

173,027

3,553

101,256

10,786

9,895

18,383

27,440

18,895

* 583

12,021

65,898

58,067

72,586

274,489

38,539

27,348

60,752

554,385

2,609

* 94

181,166

4,928,239

4,911,717

* 16,522

4,021,634

130,939

* 21,683

* 21,502

* 32,477

* 15,949

* 63,890

* 24,563

18,085

2,347,131

14,020

399,593

104,973

* 390

77,528

37,935

41,964

* 3,459

10,445

43,107

42,202

58,492

67,626

118,751

* 53,278

19,062

41,396

67,897

272,657

15,263

875

8,581

515,844

508,212

7,632

414,113

149,855

* 10,618

* 16,839

* 111,565

* 290

* 24,603

* 14,060

6,449

15,038

* 5,383

25,761

22,853

* 1,161

7,998

5,669

549

* 9,447

5,001

7,099

* 25

5,130

21,014

9,773

13,178

39,024

7,963

6,990

10,231

34,332

* 4,188

* 1,043

363,185

10,804,964

10,682,566

122,397

8,204,246

2,359,697

159,370

208,854

838,781

159,970

1,138,913

146,190

158,653

642,255

147,883

382,308

* 177

409,566

34,359

74,346

155,405

91,951

14,566

51,199

174,018

2,205

76,347

275,816

54,402

199,673

599,436

91,354

218,362

302,795

1,368,903

268,232

31,104

67,727

2,042,150

2,011,118

31,033

1,831,886

763,649

56,515

* 142,606

71,659

52,522

484,139

43,792

16,945

186,334

20,882

29,486

47,419

14,069

18,170

20,445

15,966

* 325

4,960

34,520

* 740

2,575

39,781

15,988

19,804

185,902

13,296

31,948

37,006

271,823

33,840

4,031

1,642,345

1,903,138

260,793

* -210

* 210

-26,871

44,477

71,347

187,429

394,828

207,398

915,575

1,256,191

340,616

101,731

143,484

41,753

2,644,835

3,715,572

1,070,737

247,434

549,064

301,630

BUSINESSES WITH AND WITHOUT

NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Information

Transportation and warehousing—continued

Net income status, item

Support

Scenic

activities for

Warehousing

Other transit

Couriers

Pipeline

and

transportation

and

and ground

and

transportation sightseeing

(including

storage

transportation

messengers

transportation motor vehicle

facilities

towing)

(57)

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess—casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

(58)

(59)

(60)

(61)

Total

Publishing

industries

(except

internet)

(62)

(63)

(64)

179,291

5,883,640

5,756,680

126,960

3,980,502

* 153,655

* 239

* 128,754

* 14,608

* 22

* 10,266

* 234

57,636

734,265

121,374

136,228

* 775

199,448

3,597

194,380

21,902

25,275

101,489

23,254

17,720

727,001

59,312

143,745

26,167

142,302

72,037

18,748

62,898

888,933

6,678

* 595

5,154

266,959

217,264

* 49,695

222,482

* 23,625

* 15,251

* 5,328

* 3,046

* 9,262

* 10,594

* 32,019

* 18,196

* 65

* 4,296

* 1,142

* 1,325

* 7,556

* 2,620

* 1,126

* 2,787

* 23,993

* 998

* 3,061

* 799

* 76

* 27,049

* 13,811

31,816

* 6,266

39,252

2,487,675

2,451,628

36,047

2,093,106

725,444

* 20,234

* 44,272

407,312

* 46,665

227,996

* 21,035

37,451

107,567

* 16,430

155,594

117,582

* 2,930

71,095

6,120

5,254

* 6,844

17,179

10,385

* 575

7,709

55,207

34,688

34,569

227,254

29,423

21,306

36,201

344,083

2,506

* 94

126,795

4,016,203

2,760,012

91,417

* 4,596

* 2,007

* 20,777

* 6,819

* 61,815

* 4,596

5,497

1,511,100

* 11,735

390,259

63,307

59,809

32,389

23,368

* 3,459

* 4,206

28,319

30,906

24,315

40,099

82,485

* 26,833

13,911

24,834

50,365

191,147

14,813

* 579

7,226

389,355

382,199

* 7,156

245,871

* 90,465

* 9,726

* 16,839

* 52,817

* 290

* 24,547

* 13,754

* 789

12,377

* 4,493

* 18,520

8,368

* 414

3,826

4,454

474

* 949

* 4,231

2,675

* 22

2,622

* 12,654

8,211

7,059

20,396

5,260

5,237

5,131

23,061

* 4,185

* 1,043

243,881

9,249,551

9,114,608

134,943

5,535,673

1,719,706

70,948

56,107

720,104

90,469

858,539

76,462

110,562

442,105

120,153

282,084

* 177

254,272

18,899

52,641

79,800

65,264

9,547

22,179

113,557

2,069

51,337

197,042

34,180

135,833

328,970

53,462

158,443

206,853

801,376

224,854

20,240

41,258

1,529,455

1,493,370

36,085

980,916

453,757

36,546

* 22,622

61,385

* 16,722

349,937

33,454

4,952

96,160

12,515

15,608

37,067

* 4,862

12,341

10,376

8,332

* 54

1,810

13,846

* 732

* 266

30,220

12,137

12,397

73,002

6,307

15,874

22,854

100,320

29,122

2,784

1,903,138

44,477

394,828

1,256,191

143,484

3,715,572

549,064

35,597

278,126

41,680

236,446

** 15,497

** 114,437

** 19,710

** 94,728

30,206

210,930

35,440

175,490

* 2,038

* 5,006

68,074

331,867

50,337

281,530

13,697

48,264

* 6,014

42,250

Sole Proprietorship Returns, 2010

Statistics of Income Bulletin | Summer 2012

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors,

Tax Year 2010—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Information—continued

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Finance and insurance

Securities, commodity

contracts, and other financial

investments

Broadcasting

(except

internet

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