# Sole Proprietorship Returns, 2010

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Sole Proprietorship Returns, 2010
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

F

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.
1

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.

3

5

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

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
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

6

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.

6

7

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

Business deductions
deductions, total [1]
C
Costt off sales
l and
d operations,
ti
ttotal
t l
Inventory,
y beginning
g
g off year
y
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory
Inventory, end of year
B
Business
i
expenses, ttotal
t l
Advertising
g expenses
p
Car and truck expenses
Commissions
Contract labor
Depletion
D
Depreciation
i ti [2]
Employee
p y benefit programs
p g
Home office business deductions [2]
Depreciation, Form 8829
Insurance
Legal and professional services
M
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
R
Rentt paid
id on other
th b
business
i
property
t
Repairs
p
Salaries and wages
Supplies
Taxes paid
Travel
Utilities
Oth
Other b
business
i
d
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
45
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
34
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
7
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
14
357 9
14,357.9
75,012.7
,
29,829.6
16,905.7
11 304 6
11,304.6
23,693.0
23
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
41
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
7
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
14
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
0.1
1
-8.3
-1.8
1.8
0.3
-0 9
-0.9
-0 6
-0.6
10 0
-10.0
-1.0
10
-2.6
-2.4
2.4
4.0
66
6.6
32 6
32.6
1
1.7
7
4.9
4.1
-4.1
1.4
-4 8
-4.8
-1.0
10
6
6.6
6
-8.1
-13.5
13.5
-0.4
-11 2
-11.2
32
3.2
0
7
0.7
3.8
-1.7
1.7
0.4
-0.4
47
4.7
43
4.3
3
3.1
1
-6.0
60
2.3

[ ] Total business deductions are before subtraction of nonallowable "passive"
[1]
p
activityy losses and anyy "passive
p
loss" carryover
y
from the p
prior yyears.
[[2]] Depreciation
p
claimed on Form 8829,, Expenses
p
for Business Use of Your Home,, is included in "home office business deductions" and excluded from "depreciation"
p
shown above.
NOTES: Detail mayy not add to totals because of rounding.
g Percentage
g increases were calculated before rounding.
g

8

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

0

5

10

15

20

25

30

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

9

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
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
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
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.
9

10

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

On
Schedule
C-EZ

Percentage
of
total

Selected industrial sector
Total

Percentage
of
total

Total

Total business deductions [1]
Total

On
Schedule
C-EZ

Percentage
of
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.

11

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
14.3
70.7
19.0
48.7
8.0
7.7
22.7
15.1
16.0

2.2
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.

11

12

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
23
22.4
22.0

21.9

22.1

22
21.4

21.7

21.5

21.4

21.1

21.5

21.0

20.9

21

21.7

21.0

21.2

21.0

20.8

20.7

20.1

19.9

20
19.4
19.2
19
18.8

18
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

13

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

0

5

10

15

20

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
14

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
0

5

10

15

20

25

30

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

15

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
0

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.

16

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]
p
g ]

Coefficients of variation
Industrial sector

All nonfarm industries
Construction
Specialty trade contractors
Wholesale trade (merchant wholesalers)
Retail trade
Transportation and warehousing
Fi
Finance
and
d insurance
i
Real estate and rental and leasing
g
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
t l business
b i
receipts
p

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
2
01
3.53
4.10
3.22
3 89
3.89
2.28
2 28

7.46
7 46
4.54
4
54
5.16
7.23
5.88
8 36
8.36
3.47
3 47

2.88
2 88
2.16
2
16
4.56
4.87
2.77
3 26
3.26
2.90
2 90

6.98
6 98
6.36
6
36
5.51
6.48
6.14
8 40
8.40
3.51
3 51

[1] E
Excludes
l d depreciation
d
i ti claimed
l i d on Form
F
8829,
8829 E
Expenses for
f Business
B i
Use
U off Your
Y
Home.
H

17

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

0

0

* 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.

18

Number
of
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
of
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

0

0

0

0

* 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

0

0

0

0

0

* 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

0

*2

* 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.

19

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

*3

* 14,603

* 491

0

* 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.

20

Number
of
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
of
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

0

0

0

0

0

0

0

0

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.

21

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

0

* 561

* 168

* 2,274

* 8,585

* 40

* 1,343

* 131

0

* 794

0

0

* -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.

22

Number
of
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
of
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

0

0

0

0

* 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)

0

0

0

0

0

0

0

0

* 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

0

0

0

0

0

0

0

0

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

0

* 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.

23

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.

24

Number
of
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
of
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

0

0

0

0

0

* 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.

25

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
of
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.

26

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
of
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.

27

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]

28

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
0

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
0

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
0

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
0

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
*8
9,436
81,006
149,227
197,040
41,931
40,338
30,912
68,165
641,132
30,019
* 5,447
0

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
0

12,146
267,699,702
323,215,331
55,515,628

0
1,261,252
2,985,814
1,724,562

0
-549,037
71,810
620,847

0
267,651
526,184
258,533

0
868,907
1,164,805
295,898

0
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
0
* 1,693
* 6,459
4,297
28,702
* 16,120
4,386
7,114
11,267
90,340
* 1,045
0

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
0
288,443
* 889
34,198
5,420
23,196
* 3,908
23,228
5,775
0
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

0
* 761
323,215,331

0
0
2,985,814

0
0
71,810

0
0
526,184

0
0
1,164,805

0
0
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

29

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

Total

Construction
of
buildings

(7)

(8)

(9)

(10)

(11)

(12)

(13)

BUSINESSES WITH AND WITHOUT
NET INCOME

30

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
0

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
0

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
*1
0

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
0

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
0

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
0

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
0

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

0
914,502
2,037,311
1,122,809

* [4]
-58,659
55,284
113,943

0
768,428
838,990
70,562

0
64,132
106,384
42,252

0
27,605,535
33,169,456
5,563,920

0
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

Total

Construction
of
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
*7
*1

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
0
* 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

0
* [4]
2,931,585

0
0
2,037,311

0
* [4]
55,284

0
0
838,990

0
0
106,384

0
0
33,169,456

0
0
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

31

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]

32

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
0

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
0

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
0

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
0

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
0
42,630
* 309
3,571
5,950
613
* 1,433
* 7,512
1,882
0
* 1,618
* 8,461
* 739
28,787
* 39,079
13,898
3,734
23,531
38,542
* 14,291
* 1,908
0

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
0
18,517
* 914
9,067
14,481
4,036
*3
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
0

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
0
* 3,204
0
* 1,032
* 79
* 1,416
* 40
0
* 5,211
0
0
0
* 1,600
* 10,183
* 4,486
* 659
* 164
* 6,344
* 9,703
* 1,023
0
0

0
217,143
828,678
611,535

0
22,978,848
25,996,435
3,017,586

* 1,694
2,643,867
3,974,487
1,330,620

0
-16,637
277,445
294,082

0
-18,197
72,710
90,907

0
64,551
123,417
58,867

0
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
0
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
0
28,007
0
* 1,670
* 4,227
* 364
* 1,433
* 90
* 787
0
* 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
*2
0
* 8,322
* 160
* 7,248
* 10,714
* 2,890
0
* 2,111
* 5,415
0
* 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
* 52,488
0
* 24,679
* 434
* 59
0
0
* 434
0
* 59
* 99
* 3,719
* 5,742
0
0
* 334
0
* 66
0
* 168
0
0
* 1,031
0
0
0
* 1,437
* 7,921
0
* 132
* 97
* 1,798
* 1,700
0
0

0
0
828,678

0
0
25,996,435

0
0
3,974,487

0
0
277,445

0
0
72,710

0
0
123,417

0
0
* 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
0
* 37,073

0
0
0
0

33

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
0

* 1,011
* 85,632
* 84,872
* 759
* 82,471
* 55,868
* 57
* 5,629
* 48,210
0
* 6,044
* 4,072
* 31
* 13,096
0
* 114
0
* 661
* 67
* 275
* 213
* [4]
* 300
* [4]
* 255
0
* 338
* 658
* 165
0
* 1,603
* 261
* 25
* 295
* 8,246
0
0
0

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
0
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
0

790
74,287
74,245
* 42
74,179
* 31,719
0
* 27
* 19,786
0
* 11,906
0
* 10
* 22
* 38
* 12
* 1,625
* 6,988
0
* 416
* 217
* 13
* 27
* 2,878
* 1,669
* 64
* 812
* 383
* 4,476
* 4,304
* 4,772
* 240
* 89
* 238
13,168
0
0
0

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
0
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
0

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
0
* 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
0

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
0
37,671
* 16,511
23,511
7,454
1,683
* 10,542
* 1,907
8,420
0
4,642
20,261
18,779
24,489
142,883
21,496
5,716
18,746
48,481
* 8,298
* 883
0

0
254,105
349,208
95,103

0
* 3,161
* 5,709
* 2,548

0
287,984
376,697
88,714

0
108
* 9,559
* 9,451

* 1,694
93,678
120,489
26,811

0
36,403
46,563
* 10,159

0
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]

34

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
* 25,707
0
* 19,998
0
0
0
0
0
0
0
0
* 13,096
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
* 6,902
0
0

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
0
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
* 27,070
0
* 17,511
* 15,278
0
* 27
* 10,772
0
* 4,480
0
*7
* 22
* 38
*8
* 79
* 36
0
* 16
* 20
* 13
* 27
0
* 16
*5
0
*2
*7
*8
* 905
* 113
*1
* 35
* 875
0
0

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
0
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
0
* 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
0
19,092
* 12,111
18,249
* 5,567
1,395
* 4,851
* 425
* 3,249
0
* 3,348
* 11,571
9,030
6,816
* 84,873
10,668
* 4,974
11,641
31,219
* 8,161
* 497

0
0
349,208

0
0
* 5,709

0
0
376,697

0
0
* 9,559

0
0
120,489

0
0
46,563

0
0
144,281

* 5,064
* 40,469
* 712
* 39,758

0
0
0
0

* 4,559
* 64,293
* 3,646
* 60,647

* 295
* 7,010
0
* 7,010

* 1,265
* 9,165
* 455
* 8,709

* 2,961
* 19,257
* 433
* 18,824

* 2,030
* 2,452
* 831
* 1,620

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]
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
0
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
0
0
0

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
0
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
0

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
0
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
0

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
0
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
0

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
0
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
5

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Aad04907ef9f827d5. Public record. Not legal advice.