Sole Proprietorship Returns, 2011
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Sole Proprietorship Returns, 2011
by Adrian Dungan
F
or Tax Year 2011, there were approximately 23.4
million individual income tax returns that reported
nonfarm sole proprietorship activity, a 1.8-percent
increase from 2010. Profits reported on these returns
rose to $282.6 billion in 2011, a 5.6-percent improvement over the previous year. In constant dollars, total
nonfarm sole proprietorship profits increased 3.4 percent
for 2011. Profits as a percent of business receipts dropped
by 0.1 percent to 22.3 percent, resulting in the second
highest level during the 24-year period, 1988 through
2011. All nonfarm sole proprietorship industries experienced increases in profits for 2011 with two exceptions:
retail trade sector (down 2.9 percent) and all other industries (down 1.0 percent). The professional, scientific,
and technical services sector reported the largest amount
of profits ($72.4 billion), followed by the healthcare and
social assistance sector ($51.3 billion). Profits in the professional, scientific, and technical services sector rose 2.3
percent in 2011 and this sector accounted for 25.6 percent
of the total profits for all industry sectors. The healthcare
and social assistance sector realized the largest absolute
increase in profits (approximately $2.6 billion) for the
year, and accounted for 18.1 percent of the total profits for
all sectors. In comparison, the transportation and warehousing sector reported the largest percentage increase in
profits (up 27.4 percent), going from $9.3 billion in 2010
to $11.8 billion in 2011.
Adrian Dungan is an economist with the Individual Returns
Analysis Section. This article was prepared under the direction of Jeff Hartzok, Chief.
For sole proprietorships as a whole, receipts increased 5.9 percent, while deductions increased 6.0
percent. The retail trade sector reported the largest percentage of total business receipts (15.0 percent) and total
business deductions (18.2 percent). In comparison, the
transportation and warehousing sector reported the largest rise in business receipts, up 17.3 percent. Among all
industrial sectors, real estate and rental and leasing was
the only one to experience a downturn in receipts, losing
$0.2 billion or 0.5 percent for the year. This sector also
reported the largest decrease in deductions, declining
$1.2 billion or 2.9 percent in 2011.
Returns and Receipts
The number of individual income tax returns reporting
nonfarm sole proprietorship activity for 2011 increased
1.8 percent to 23.4 million returns (Figure A).1 The largest sector in terms of the number of returns was the
professional, scientific, and technical services sector. In
this sector, the number of returns rose to over 3.2 million, an increase of 0.6 percent. The second largest sector,
the other services sector, was mainly comprised of personal and laundry services. For this sector, the number
of returns rose from almost 2.8 million in 2010 to over
3 million in 2011, accounting for the largest percentage
increase (up 9.0 percent) in the number of returns among
all sectors for the year.
In current dollars, total business receipts (the sum
of “income from sales and operations” and “other business income”) for all nonfarm sole proprietorship industries increased 5.9 percent, from $1,195.5 billion to
$1,265.9 billion.2 In constant dollar terms, total business receipts for 2011 increased 3.7 percent to $1,116.8
For 2011, the 23,426,940 nonfarm sole proprietorship returns accounted for an estimated 26,112,473 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 2011.
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 definitions 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 1998–2011 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, finance, 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.
22
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure A
Nonfarm Sole Proprietorship Returns, Receipts, and Deductions, by Selected Industrial Sectors,
Tax Years 2010 and 2011
[Numbers of returns are in thousands—money amounts are in billions of dollars]
Number of returns
Selected industrial sectors
2010
Total business receipts
Percentage
increase
2011
2010
2011
Percentage
increase
Total business deductions [1]
2010
2011
Percentage
increase
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
All nonfarm industries
23,003.7
23,426.9
1.8
1,195.5
1,265.9
5.9
929.0
984.2
6.0
Construction
2,659.6
2,624.6
-1.3
162.1
170.3
5.0
134.5
141.3
5.0
2,125.6
2,117.1
-0.4
116.0
122.4
5.5
93.1
98.5
5.8
343.6
358.6
4.4
51.7
54.6
5.7
47.2
50.0
5.8
Specialty trade contractors
Wholesale trade (merchant wholesalers)
Retail trade
2,276.4
2,312.5
1.6
181.8
190.1
4.5
171.0
179.6
5.0
Transportation and warehousing
1,066.1
1,145.0
7.4
76.4
89.6
17.3
67.2
77.8
15.8
Finance and insurance
642.3
629.1
-2.1
75.1
83.3
10.9
59.3
65.3
10.2
1,221.1
1,166.8
-4.5
53.5
53.3
-0.5
39.4
38.2
-2.9
1,152.7
1,109.1
-3.8
49.5
49.8
0.6
35.3
34.5
-2.1
Professional, scientific, and technical services
3,228.4
3,246.5
0.6
165.2
167.9
1.6
94.7
95.6
1.0
Administrative and support and waste
management and remediation services
Healthcare and social assistance
2,408.3
2,550.1
5.9
61.0
67.3
10.3
42.1
46.7
11.0
2,192.0
2,218.6
1.3
120.2
124.8
3.9
71.5
73.7
3.0
Arts, entertainment, and recreation
Performing arts, spectator sports,
and related industries
1,402.9
1,436.0
2.4
31.3
34.1
9.0
23.3
25.0
7.4
1,157.5
1,165.5
0.7
23.4
25.3
8.4
15.8
16.9
7.1
Other services
2,778.6
3,029.1
9.0
86.9
94.0
8.2
64.2
70.0
9.0
1,768.7
1,936.0
9.5
44.3
48.8
10.2
29.2
32.8
12.4
2,784.4
2,710.1
-2.7
130.3
136.7
4.9
114.5
121.0
5.7
Real estate and rental and leasing
Real estate
Personal and laundry 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.
NOTES: Detail may not add to totals because of rounding. Percentage increases were calculated before rounding.
billion (Figure B).3 This increase put total business receipts in constant dollar terms just short of the $1,117.8
billion total for 2002, and just above the 2003 level of
$1,116.0 billion.
In current dollars, the retail sector was the largest sector in terms of business receipts, accounting for
15.0 percent of total business receipts in 2011. For this
sector, receipts increased 4.5 percent in 2011, following
a 1.5-percent increase in 2010.4 In the construction sector,
business receipts increased 5.0 percent, from $162.1 billion to $170.3 billion. This was the first increase for the
construction sector in the last 5 years, following decreases of 6.1 percent in 2010, 16.4 percent in 2009, 10.5
percent in 2008, and 2.4 percent in 2007. The real estate
and rental and leasing sector was the only industry to
show a decline in business receipts, down 0.5 percent
for the year.
The transportation and warehousing sector reported
the largest percentage gain in business receipts (up 17.3
percent), followed by the finance and insurance sector
(up 10.9 percent) for 2011. Additionally, transportation
and warehousing realized the largest absolute increase
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:
3
Year
1988
1989
1990
1991
1992
1993
Indices
66.988
69.518
72.201
74.760
76.533
78.224
Year
1994
1995
1996
1997
1998
1999
Indices
79.872
81.536
83.088
84.555
85.511
86.768
Year
2000
2001
2002
2003
2004
2005
Indices
88.647
90.650
92.118
94.100
96.770
100.00
Year
2006
2007
2008
2009
2010
2011
Indices
103.257
106.296
108.619
109.615
110.992
113.359
4 Adrian Dungan, “Sole Proprietorship Returns, 2010,” Statistics of Income Bulletin, Summer 2012, Volume 32, Number 1, pp. 5–70. In 2010, business receipts in the retail
trade sector decreased by 9 percent, dropping from $179.1 billion to $181.8 billion
23
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure B
Nonfarm Sole Proprietorship Receipts, Deductions, and Profits, Tax Years 1988–2011
[Money amounts are in billions of dollars]
Total business receipts
Tax
year
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
Total business deductions [1]
Constant dollars [2]
Current
dollars
Amount
Percentage
increase
(1)
(2)
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
1,265.9
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
1,116.8
Constant dollars [2]
Current
dollars
Amount
Percentage
increase
(3)
(4)
(5)
[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
3.7
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
984.2
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
868.2
Net income less deficit (profits)
Constant dollars [2]
Current
dollars
Amount
Percentage
increase
(6)
(7)
(8)
(9)
[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
3.7
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
282.6
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
249.3
[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
3.4
[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.
in receipts (up $13.2 billion), compared to any other industrial sector.
Deductions
Total business deductions (“cost of sales and operations”
plus business expenses, including expenses for home
office) in current dollars increased 6.0 percent from
$929.0 billion in 2010 to $984.3 billion in 2011 (Figure
Sole proprietors report personal, i.e., nonbusiness, income and expense items apart from business income or loss, which is reported on the attached Schedule C, Profit or
Loss From Business (or, to a lesser extent, on Schedule C-EZ, Net Profit From Business). 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.
6 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.
5
24
A).5, 6 In constant dollars, total business deductions increased for the first time in 4 years, rising 3.7 percent
from $837.0 billion in 2010 to $868.2 billion in 2011.
Deductions for the largest sector in terms of total business deductions, the retail trade sector, increased 5.0 percent from $171.0 billion in 2010 to $179.6 billion in 2011.
The second largest sector, the construction sector, also
reported an increase in deductions of 5.0 percent, up to
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
$141.3 billion. The largest percentage increase in business deductions for 2011 occurred within the transportation and warehousing sector, which rose 15.8 percent or
$10.6 billion. The largest percentage decrease occurred
within the real estate and rental leasing sector, which
dropped by 2.9 percent or $1.2 billion.
The cost of sales and operations, which represented
40.0 percent of total 2011 business deductions, increased
7.4 percent from the 2010 level to $393.9 billion (Figure
C). Total business “expenses” (total business deductions
minus the cost of sales and operations) were $590.4
billion for 2011, a 5.0-percent increase from the 2010
amount.
Total business expenses for nonfarm sole proprietorships include salaries and wages, car and truck expenses,
supplies, utilities, taxes paid, and other business expenses (Figure D). In 2011, car and truck expenses made
up the largest business expense ($83.4 billion) reported
by nonfarm sole proprietorships, accounting for 14.1 percent of all expenses reported for the year. This expense
item also had the largest percentage gain, increasing 13.9
percent from $73.3 billion in 2010. Salaries and wages,
the next largest business expense, totaled $77.9 billion
(13.2 percent), an increase of 5.7 percent from $73.7 billion reported the previous year. Rent paid on business
property, machinery, and equipment accounted for 7.3
percent of total business expenses, increasing 4.0 percent from $41.6 billion in 2010 to $43.2 billion in 2011.
Contract labor accounted for 6.4 percent of business expenses, reporting a 9.7-percent increase for the year.
Based on constant dollars, depreciation increased
almost every year from 1993 through 2003, before declining in 6 out of the 8 years spanning 2003 to 2011 (Figure
E).7 Increases observed in 2003 and 2008 coincided with
legislative changes to section 179 of the Internal Revenue
Code (IRC). These changes substantially increased the
amount of certain investment property that could be expensed in a given year (rather than depreciated over time).
Under the Jobs and Growth Tax Relief Reconciliation
Act of 2003, the maximum allowable section 179 deduction quadrupled, increasing from $24,000 in 2002
to $100,000 in 2003. This change to the IRC led to an
11.6-percent increase in depreciation for 2003; the highest
growth in depreciation for any year between 1988 and
2011. However, a downward trend followed the initial
jump in depreciation. From 2004 through 2007, constant
Figure C
Components of Nonfarm Sole Proprietorship
Business Deductions, Tax Years 2010 and 2011
[Money amounts are in millions of dollars]
2011
Percentage
increase
Business deductions
2010
(1)
(2)
(3)
Business deductions, total [1]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Business expenses, total
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation [2]
Employee benefit programs
Home office business
deductions [2]
Depreciation, Form 8829
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
928,962.9
366,788.7
41,814.8
27,162.1
239,643.1
44,701.8
55,019.5
41,552.6
562,174.2
13,259.2
73,255.1
12,235.2
34,439.3
912.3
35,124.0
3,009.8
984,232.6
393,867.2
41,450.0
28,135.8
255,734.1
49,038.9
61,589.9
42,081.6
590,365.4
13,404.5
83,405.8
12,683.3
37,782.1
998.0
35,615.3
2,950.4
5.9
7.4
-0.9
3.6
6.7
9.7
11.9
1.3
5.0
1.1
13.9
3.7
9.7
9.4
1.4
-2.0
10,419.9
1,390.5
16,300.2
10,159.9
7,996.6
4,928.5
10,004.9
1,345.4
16,630.2
10,884.1
8,413.8
4,430.2
-3.2
2.0
7.1
5.2
-10.1
-4.0
Other interest paid on business
indebtedness
6,209.5
5,925.9
Office expenses
11,677.5
11,594.9
-4.6
-0.7
Pension and profit-sharing plans
1,044.5
1,056.5
1.1
8,185.1
8,481.4
33,365.5
Repairs
14,897.5
Salaries and wages
73,719.2
Supplies
29,723.5
Taxes paid
17,697.7
Travel
11,795.0
Utilities
24,416.2
Other business expenses
103,571.9
Schedule C-EZ business deductions
3,831.0
34,730.3
15,806.9
77,937.3
32,160.3
17,704.8
12,622.8
26,906.0
104,253.2
3,985.6
Rent paid on machinery and
equipment
Rent paid on other business
property
3.6
4.1
6.1
5.7
8.2
0.0
7.0
10.2
0.7
4.0
[1] Total business deductions are before subtraction of nonallowable "passive" activity
losses and any "passive loss" carryover from the prior years.
[2] Depreciation claimed on Form 8829, Expenses for Business Use of Your Home, is
included in "home office business deductions" and excluded from "depreciation"
shown above.
NOTES: Detail may not add to totals because of rounding. Percentage increases
were calculated before rounding.
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.
7
25
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure D
Nonfarm Sole Proprietorship Business Expenses, Tax Year 2011
Total interest
1.8
Office expenses
2.0
Travel
2.1
Commissions
2.1
Advertising expenses
2.3
Repairs
2.7
Insurance
2.8
Taxes paid
3.0
Utilities
4.6
Supplies
5.4
Depreciation [1]
6.0
Contract labor
6.4
Rent paid on machinery, equipment
and other business property
7.3
Salaries and wages
13.2
Car and truck expenses
14.1
Other business deductions [2]
24.1
0
5
10
15
20
25
30
Percent of total
[1] 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 [2].
[2] 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 ($4.0 billion).
NOTES: Percents are based on an estimated total business expense of $590.4 billion. Detail may not add to 100 percent because of rounding.
dollar declines in depreciation were witnessed each year.
In 2004, depreciation deductions decreased by 0.1 percent, marking the first drop in 9 years. This downward
trend became more evident as depreciation fell by 11.8
percent in 2005, 3.3 percent in 2006, and 1.3 percent in
2007. During this same 4-year period, section 179 limits
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 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.
8
26
gradually increased for inflation, rising to $125,000 in
2007.8 In 2008, the section 179 limit was doubled to
$250,000, and depreciation increased 2.3 percent for the
year. The $250,000 limit remained constant for 2009 and
depreciation dropped 17.4 percent; the largest decline
observed since 1988. In 2010, the section 179 limit was
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure E
Nonfarm Sole Proprietorship Net Income, Deficit, and Depreciation, Tax Years 1988–2011
[Money amounts are in billions of dollars]
Current dollars [1]
Tax year
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
Constant dollars [1]
Net income
Deficit
Depreciation [2]
Net income
Deficit
(1)
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
337.0
(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
54.3
(3)
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
35.6
(4)
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
297.3
(5)
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
47.9
Percentage increase in constant dollars [1]
Depreciation [2]
(6)
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
31.4
Net income
Deficit
Depreciation [2]
(7)
[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
2.1
(8)
[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
-4.1
(9)
[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
-0.7
[1] Current dollars are the value of a dollar at the time it was measured. 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.
again doubled to $500,000, and depreciation increased
0.4 percent, from $31.5 billion to $31.6 billion.9 For 2011,
constant dollar depreciation dropped 0.7 percent, declining to $31.4 billion.
Beginning with Tax Year 1992, certain smaller businesses could elect not to itemize depreciation and other
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 source of sole proprietorship statistics.) For
2011, 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.
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. 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. For 2010, the amount deducted on all
individual returns increased to $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
27
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Approximately 4.6 million taxpayers filed Schedule
C-EZ for Tax Year 2011, marking a 2.43-percent increase
from the number filed for 2010 (Figure F). Taxpayers in
the administrative and support sector filed 0.8 million
Schedule C-EZ returns for 2011, accounting for the largest share (30.2 percent) of the total sole proprietorship
returns for that sector.10 Business receipts claimed by
taxpayers who filed Schedule C-EZ totaled $36.2 billion,
or 2.9 percent of the business receipts reported for the
year. Business deductions reported on Schedule C-EZ
returns accounted for only 0.4 percent of total business
deductions for all industries, or $4.0 billion of the total
$984.2 billion. Despite having the largest concentration
of Schedule C-EZ filers within its sector, receipts and deductions reported by administrative and support services
accounted for only 8.9 percent of its business receipts and
1.2 percent of its total business deductions.
Profits and Losses
In 2011, most of the largest principal industrial sectors
for sole proprietorships reported an increase in profits
(net income less deficit). Figure B presents total profits
for all industries (in both current and constant dollars)
since 1988, while Figure G presents profits by industrial
sector for 2010 and 2011.11 Total profits increased 5.6
percent from $267.7 billion in 2010 to $282.6 billion in
2011. The professional, scientific, and technical services
sector reported the largest percentage of total profits of
all nonfarm sole proprietorships (25.6 percent), and had
a 2.3-percent increase in profits for the year. Of all the
principal industrial sectors, profits declined in only the
retail sector, dropping 2.9 percent to $10.6 billion. The
healthcare and social assistance sector realized the largest dollar increase in profits, rising by $2.6 billion or
5.4 percent between 2010 and 2011. In comparison, the
transportation and warehousing sector had the largest
percentage increase in profits (up 27.4 percent), realizing a gain of $2.5 billion. This represents a reversal for
the transportation and warehousing sector from 2010,
when it was the only sector to report a decline in profits.
The arts, entertainment and recreation sector (up 13.5
percent) and the finance and insurance sector (up 13.1
percent) had the second and third largest percentage increases for 2011.
Total profits (in constant dollars) rose by 3.4 percent for 2011, marking the second straight year profits increased (Figure B). These consecutive increases
occurred following a 4-year decline. (Figure H shows
net income less deficits as a percentage of business receipts for 1988 through 2011.) In general, this percentage
has increased slightly over time, beginning with a low
of 18.8 percent in 1988, remaining between 20.7 percent
and 22.1 percent since 1992, and peaking at 22.1 percent
in 2005. However, this trend was broken in 2008, when
the percentage dropped below this range to 20.1 percent,
only to return in 2010 when profits increased to 20.8 percent. In 2010, profits as a percent of business receipts
rose by 1.6 percent to hit the highest level of the 24-year
period covered by this article at 22.4 percent. For 2011,
the percentage dropped slightly to the second highest
level since 1988, declining 0.1 percent to 22.3 percent.
(Figure E presents net income and deficit separately for
1988 through 2011, in current and constant dollars.) For
2011, net income (in constant dollars) increased by 2.1
percent and net deficit (in constant dollars) decreased for
the second straight year (down 4.1 percent). From 1998
through 2009, net deficits had increased every year.
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 2011, accounting for
15.0 percent of all business receipts. Total receipts for
this sector ($190.1 billion) were 4.5 percent higher than
the $181.8 billion reported for 2010. Deductions for the
retail trade sector also rose 5.0 percent in 2011 to $179.6
billion. These modest increases in total receipts and total
deductions led to a 2.9-percent decrease in profits (Figure
G). In terms of receipts, the construction sector was the
second largest sole proprietorship industrial sector, accounting for 13.4 percent of all business receipts and
reporting a 5-percent growth in receipts for 2011. This
marked a reversal in the trend of decreases in receipts
that the construction sector has gone through in recent
years. 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 in 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 2011, almost all industries reported
an increase in total business receipts. Transportation and
warehousing led the way with an increase of 17.3 percent
in business receipts. The only industry that reported a
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
28
sector. The waste management and remediation services portion makes up a small percentage of the overall numbers reported under this classification, which are detailed in
Table 1.
11 Net income minus deficit (loss) before Federal income tax yields profits. Proprietors compute their tax on total “taxable income,” which includes their business profits, plus
any other income.
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure F
All Nonfarm Sole Proprietorship Returns and Those with Schedule C-EZ, by Selected Industrial
Sectors, Tax Year 2011
[Numbers of returns are in thousands, money amounts are in millions of dollars
Number of returns
Selected industrial sectors
Total
Total business receipts
With
Percentage
Schedule
of total
C-EZ
Total business deductions [1]
On
Percentage
Schedule
of total
C-EZ
Total
Total
On
Percentage
Schedule
of total
C-EZ
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
All nonfarm industries
23,426,940
4,632,069
19.8
1,265,939.2
36,217.6
2.9
984,232.6
3,985.6
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
Administrative and support and waste
management and remediation services
Health care and social assistance
Arts, entertainment, and recreation
Other services
All other sectors
2,624,614
358,559
2,312,523
1,145,033
629,096
1,166,757
3,246,549
476,662
39,190
266,246
131,404
56,770
108,181
528,703
18.2
10.9
11.5
11.5
9.0
9.3
16.3
170,264.8
54,622.7
190,069.5
89,584.1
83,298.9
53,291.2
167,902.7
4,143.3
324.4
1,726.3
956.1
541.8
1,014.7
5,774.1
2.4
0.6
0.9
1.1
0.7
1.9
3.4
141,253.8
49,987.5
179,551.1
77,848.1
65,337.5
38,214.4
95,613.6
416.1
45.1
184.6
148.9
60.5
156.0
536.3
0.3
0.1
0.1
0.2
0.1
0.4
0.6
2,550,112
2,218,569
1,435,977
3,029,079
2,710,073
771,107
598,005
315,502
692,214
648,085
30.2
27.0
22.0
22.9
23.9
67,314.6
124,842.1
34,080.4
93,991.4
136,676.8
5,976.9
5,551.7
1,535.6
5,350.0
3,322.9
8.9
4.4
4.5
5.7
2.4
46,730.5
73,652.6
25,040.1
69,994.6
121,008.9
564.7
475.5
270.2
705.7
422.1
1.2
0.6
1.1
1.0
0.3
[1] Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from prior years.
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.
Figure G
Nonfarm Sole Proprietorship Profits, by Selected Industrial Sectors, Tax Years 2010 and 2011
[Money amounts are in billions of dollars]
Net income less deficit (profits)
Selected industrial sectors
2010
2011
Percentage
increase
(3)
(1)
(2)
All nonfarm industries
267.7
282.6
5.6
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
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
29.1
24.0
4.7
10.6
11.8
18.0
15.1
15.3
72.4
20.6
51.3
9.1
8.5
24.1
16.0
15.9
5.3
4.6
4.1
-2.9
27.4
13.1
5.8
7.3
2.3
8.6
5.4
13.5
11.1
5.8
5.8
-1.0
NOTES: Detail may not add to totals because of rounding. Percentage increases were calculated before rounding.
29
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
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
22
21.4
20.9
21
21.1
20.7
21.9
21.5
21.7
21.5
19.2
21.2
20.8
21.0
19.9
20
22.3
21.7
21.4
21.0 21.0
22.1
20.1
19.4
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 2011
Tax year
drop in business receipts was the real estate and rental
and leasing sector (down 0.5 percent).
The professional, scientific, and technical services
sector again had the largest percentage of sole proprietorship profits (25.6 percent) for 2011 (Figure J). The
healthcare and social assistance sector accounted for
the next highest percentage (18.1 percent), reporting a
$51.3 billion rise in profits for 2011, and a 5.4-percent
increase from 2010 levels. These two sectors were followed by construction (10.3 percent), other services (8.5
percent), and administrative and support services (7.3
percent) in terms of the overall share of sole proprietor
profits.
Sole Proprietorships Registered as Limited
Liability Companies
30
Tax Year 2001 is the first year in which data became
available on the number of limited liability companies
(LLCs) among sole proprietorship returns. LLC entities
have limited liability (like corporations), but they may
be taxed as sole proprietorships (for which income and
expenses flow through to the owner to be taxed), if they
are owned by a single, individual member. In 2001, there
were approximately 126,000 sole proprietorship returns
that indicated status as an LLC (Figure K). For Tax Year
2011, the number of these sole proprietorships rose to
approximately 1,125,000. The 2011 level of LLCs among
sole proprietorship returns accounted for 4.8 percent of
the total nonfarm sole proprietorship returns, with the
total number of returns with LLCs having increased
nearly ninefold since 2001, when LLCs accounted for
just 0.7 percent of the total nonfarm sole proprietorships.
The increase in 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 19.3 percent in 2011 (Figure L). Similarly, the portion of total net
income (less deficit) of all nonfarm sole proprietorships
attributable to LLCs increased from 1.0 percent in 2001
to 9.6 percent in 2011.
Summary
Profits for the 23.4 million returns with sole proprietorship activity for Tax Year 2011 increased 5.6 percent
to a level of $282.6 billion. In constant dollars, total
nonfarm sole proprietorship profits increased 3.4 percent
after increasing 8.0 percent in 2010. The professional,
scientific, and technical services sector had the largest
profits of any sector ($72.4 billion), representing 25.6
percent of the total sole proprietorship profits, followed
by the healthcare and social assistance sector ($51.3 billion) with 18.1 percent of total profits. Transportation
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure I
Nonfarm Sole Proprietorship Total Business Receipts, by Selected Industrial Sectors,
Tax Year 2011
Arts, entertainment, and recreation
2.7
Real estate and rental and leasing
4.2
Wholesale trade
(merchant wholesalers)
4.3
Administrative and support and waste
management and remediation services
5.3
Finance and insurance
6.6
Transportation and warehousing
7.1
Other services
7.4
Health care and social assistance
9.9
All other industries
10.8
Professional, scientific, and
technical services
13.3
Construction
13.4
Retail trade
15.0
0
5
10
15
20
Percent of total
NOTES: Percents are based on estimated total business receipts of $1.3 trillion.
Detail may not add to 100 percent because of rounding.
and warehousing (up 27.4 percent), arts, entertainment,
and recreation (up 13.5 percent), and finance and insurance (up 13.1 percent) reported the largest percentage
increases in profits.
For all sole proprietorships, receipts increased 5.9
percent, while deductions increased 6.0 percent. The
largest sole proprietorship industrial sector, based on
business receipts, was the retail trade sector, accounting
for 15.0 percent of the total receipts. Transportation and
warehousing reported the largest increases in receipts
(up 17.3 percent) and deductions (up 15.8 percent). The
real estate and rental and leasing sector is the only industrial sector that experienced a downturn in receipts
from 2010 to 2011, losing $0.2 billion, whereas the retail
trade sector was the only principal sector to experience
a drop in profits, losing $0.3 billion.
Data Sources and Limitations
The 2011 sole proprietorship estimates are based on a
stratified probability sample of unaudited individual
income tax returns, Form 1040 (including electronically filed returns), processed by the Internal Revenue
Service during Calendar Year 2012. 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.,
31
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure J
Nonfarm Sole Proprietorship Total Profits, by Selected Industrial Sectors, Tax Year 2011
Wholesale trade (merchant wholesalers)
1.7
Arts, entertainment, and recreation
3.2
Retail trade
3.8
Transportation and warehousing
4.2
Real estate and rental and leasing
5.3
All other industries
5.6
Finance and insurance
6.4
Administrative and support and waste management
and remediation services
7.3
Other services
8.5
Construction
10.3
Health care and social assistance
18.1
Professional, scientific, and technical services
25.6
0
5
10
15
20
25
30
Percent of total
NOTES: Percentages are based on estimated total profits of $282.6 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.
“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 2011 nonfarm sole proprietorship data are based on a sample of
85,549 returns and a population of 23,751,000 returns.12
The corresponding 2010 data were based on a sample of
81,026 returns and a population of 23,332,487 returns.
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 M 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.
32
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure K
Number of Nonfarm Sole Proprietorships Registered as Limited Liability
Companies (LLCs), Tax Years 2001–2011
Tax year
2011
1,125,132
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 returns as LLCs
Figure L
Number of Returns, Business Receipts, and Profits For All Nonfarm Sole Proprietorships
and Those Registered As Limited Liability Companies (LLC), Tax Years 2001–2011
[Numbers of returns are in thousands—money amounts are in millions of dollars]
Number of returns
Total business receipts
All Nonfarm
Sole
Proprietorships
Nonfarm Sole
Proprietorships
registered
as LLCs
Percentage
LLCs of all
Nonfarm Sole
Proprietorships
(1)
(2)
(3)
2001
18,338,190
126,437
0.7
1,016,834.7
23,357.8
2002
18,925,517
145,839
0.8
1,029,691.8
39,239.7
2003
19,710,079
220,615
1.1
1,050,202.4
2004
20,590,691
309,665
1.5
2005
21,467,566
455,734
2006
22,074,953
2007
Net income less deficit
All Nonfarm
Sole
Proprietorships
Nonfarm Sole
Proprietorships
registered
as LLCs
Percentage
LLCs of all
Nonfarm Sole
Proprietorships
All Nonfarm
Sole
Proprietorships
Nonfarm Sole
Proprietorships
registered
as LLCs
Percentage
LLCs of all
Nonfarm Sole
Proprietorships
(4)
(5)
(6)
(7)
(8)
(9)
2.30
217,385.1
2,259.1
1.04
3.81
221,113.3
3,378.8
1.53
55,626.8
5.30
230,308.1
3,847.6
1.67
1,139,523.8
82,850.7
7.27
247,567.2
6,743.7
2.72
2.1
1,222,880.2
119,603.0
9.78
269,920.0
10,902.8
4.04
606,889
2.7
1,278,359.8
151,746.2
11.87
278,032.6
14,270.5
5.13
23,122,698
746,885
3.2
1,324,403.1
185,837.7
14.03
280,557.0
16,235.2
5.79
2008
22,614,483
842,819
3.7
1,317,443.0
205,646.0
15.61
264,508.4
18,215.2
6.89
2009
22,659,976
991,809
4.4
1,178,437.1
205,194.2
17.41
244,821.8
18,522.8
7.57
2010
23,003,656
1,059,910
4.6
1,195,538.6
220,116.9
18.41
267,699.7
23,915.5
8.93
2011
23,426,940
1,125,132
4.8
1,265,939.2
244,024.9
19.28
282,649.9
27,093.8
9.59
Tax
Year
Figure K2 - Adrian Dungan
33
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Figure M
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
I d t i l sector
Industrial
t
All nonfarm
f
iindustries
d ti
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 business
receipts
p
Total business
deductions
Depreciation [1]
Net income
Deficit
(1)
(2)
(3)
(4)
(5)
0
0.58
58
2.30
2.74
4.39
2 18
2.18
2 98
2.98
2 23
2.23
2.94
3.07
1.79
0
0.65
65
2.44
2.96
4.47
2 18
2.18
2 97
2.97
2 13
2.13
2.91
3.08
2.14
1
1.46
46
4.58
5.57
9.01
4 40
4.40
4 95
4.95
8 05
8.05
5.29
6.70
4.37
0
0.77
77
2.58
2.97
6.44
3 67
3.67
4 15
4.15
4 06
4.06
3.99
4.09
2.02
1
1.43
43
4.96
6.90
12.41
3 94
3.94
5 92
5.92
6 20
6.20
4.60
4.97
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] Excludes
E l d depreciation
d
i ti claimed
l i d on Form
F
8829,
8829 E
Expenses ffor B
Business
i
U
Use off Y
Your H
Home.
34
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011
[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)
Number
of returns
Business
receipts
(1)
(2)
23,426,940 1,265,939,196
288,265
17,776,526
Rent paid
on
Rent paid
Interest paid
Depreciation
Net income
machinery on other
deduction Payroll [1,4]
deduction
less deficit
and
business
[1,3]
[1,2]
equipment property [1]
[1]
(3)
(4)
(5)
34,230
1,026,222
148,972
43,362
68,656
142,018
116,903
92,726
6,086
18,091
10,874
2,624,614
444,598
62,947
2,117,070
345,097
31,996
14,700
16,504
7,696
33,145
**
37,279
3,602
16,121
1,765
15,459
4,102
33,019
28,432
10,127
6,740
7,265
21,456
** 55,689
358,559
4,453,861
2,762,637
9,533,807
12,332,442
9,084,266
742,693
2,505,483
559,210
170,264,842
40,641,973
7,205,587
122,417,283
25,572,015
4,041,452
525,256
751,339
187,574
2,212,245
**
2,449,885
270,253
973,781
267,140
957,737
405,529
2,939,835
2,435,280
331,307
658,372
1,024,037
1,705,565
** 3,435,428
54,622,697
467,750
294,827
525,813
1,225,018
846,051
97,551
281,416
50,799
4,735,037
817,544
450,927
3,466,566
969,154
177,175
34,455
22,336
* 7,413
80,128
**
72,360
10,569
14,477
8,086
55,510
36,020
143,835
73,806
39,323
19,871
18,905
63,608
** 91,277
709,258
Durable goods, including machinery, wood,
metals, etc.
159,828
23,860,593
371,125
75,614
Nondurable goods, including food, fiber,
chemicals, etc.
125,116
23,138,760
233,502
Wholesale electronic markets and agents
and brokers
73,615
7,623,344
104,631
Forestry and logging (including forest
nurseries, timber tracts)
Fishing, hunting, and trapping
Support activities for agriculture and forestry
Mining
Oil and gas extraction
Other mining
Support activities for mining
Utilities
Construction
Construction of buildings
Heavy and civil engineering construction
Specialty trade contractors
Manufacturing
Food manufacturing
Textile and textile product mills
Apparel
Leather and allied products
Wood products
Paper products
Printing and related support activities
Petroleum and coal products
Chemical manufacturing
Plastic and rubber products
Nonmetallic mineral products
Primary metal industries
Fabricated metal products
Machinery
Computer and electronic products
Electrical equipment, appliances, and components
Transportation equipment
Furniture and related products
Miscellaneous manufacturing
Wholesale trade (merchant wholesalers)
(6)
(7)
(8)
36,960,619 8,481,360 34,730,269 10,356,183 106,073,133 282,649,926
1,437,362
119,196
208,109
277,261
1,540,472
974,778
825
17,818
16,653
101,719
-348,272
42,726
7,893
13,626
84,340
62,020
98,057
52,736
66,389
17,796
29,363
11,441
4,888
23,499
32,138
* 1,826
2,438
952,307 1,429,372
185,821
220,876
48,863
52,369
717,623 1,156,127
120,978
713,113
7,747
119,181
* 588
* 6,964
4,884
52,389
* 124
* 302
8,128
31,207
**
**
23,509
67,342
* 133
* 673
* 10,228
7,796
* 43
* 2,057
* 2,238
25,210
* 347
* 19,872
6,431
67,592
5,606
92,424
* 66
14,576
* 5,044
17,388
* 18,494
32,424
* 2,209
41,135
** 25,159 ** 114,581
179,801
651,858
75,628
81,652
103,329
215,576
131,278
42,618
41,680
8,656
1,086,823
320,437
114,047
652,339
303,613
42,138
8,775
2,997
* 829
22,014
**
50,248
* 4,324
5,652
* 812
7,453
* 869
25,247
34,589
6,906
* 10,398
5,098
18,770
** 56,495
274,187
352,627
56,953
1,029,172
692,357
366,865
108,373
217,119
67,820
18,954,056
4,117,097
696,068
14,140,891
3,013,199
425,626
* 32,679
39,735
* 23,254
286,109
**
171,464
* 18,360
72,995
* 37,127
214,377
49,811
470,638
302,750
31,535
49,062
163,542
237,387
** 386,748
2,034,823
73,454
434,820
814,776
1,082,772
674,958
-51,621
459,435
-6,723
29,076,255
4,471,242
578,323
24,026,689
3,001,963
136,884
25,798
129,531
41,904
278,313
**
322,821
-4,226
239,549
28,995
65,916
70,599
370,944
519,096
40,444
106,569
-20,664
272,352
** 377,137
4,692,429
304,676
152,250
928,814
1,764,525
88,191
291,193
110,055
903,170
1,739,951
15,995
55,990
11,883
202,839
1,187,953
Footnotes at end of table.
35
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—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)
Fishing, hunting, and trapping
Support activities for agriculture and forestry
Mining
Oil and gas extraction
Other mining
Support activities for mining
Utilities
Construction
Construction of buildings
Heavy and civil engineering construction
Specialty trade contractors
Manufacturing
Food manufacturing
Textile and textile product mills
Apparel
Leather and allied products
Wood products
Paper products
Printing and related support activities
Petroleum and coal products
Chemical manufacturing
Plastic and rubber products
Nonmetallic mineral products
Primary metal industries
Fabricated metal products
Machinery
Computer and electronic products
Electrical equipment, appliances, and components
Transportation equipment
Furniture and related products
Miscellaneous manufacturing
Wholesale trade (merchant wholesalers)
Durable goods, including machinery, wood,
metals, etc.
Business
receipts
(9)
(10)
17,359,995 1,071,781,386
168,888
14,202,415
(11)
22,741,792
724,793
(12)
(13)
6,638,141 26,985,385
104,837
123,255
11,935
737,978
37,070
* 310
* 6,443
20,707
34,552
101,694
79,481
66,887
1,517
11,078
4,337
2,156,217
360,938
43,707
1,751,572
226,384
13,809
7,656
12,193
* 5,387
23,875
**
23,822
2,557
13,950
1,379
11,078
3,078
22,505
23,118
4,884
6,120
5,426
14,740
** 30,807
241,605
3,609,966
2,139,119
7,715,352
9,098,909
6,871,315
419,525
1,808,069
515,425
145,922,117
32,460,528
5,272,773
108,188,816
21,401,904
3,251,462
486,946
474,250
* 125,824
1,960,891
**
2,119,520
183,214
867,755
214,274
839,969
270,649
2,710,621
2,127,815
302,744
616,270
780,719
1,393,604
** 2,675,376
47,126,366
279,545
130,858
277,319
539,022
379,289
36,096
123,637
9,478
3,421,752
566,497
291,948
2,563,307
644,730
103,976
17,532
7,187
* 2,978
57,333
**
35,043
* 5,184
11,536
* 6,591
45,569
* 23,972
121,557
56,378
32,003
10,416
7,541
58,721
** 41,212
482,237
41,111
* 12,725
50,691
25,751
5,933
* 4,432
15,387
* 330
737,673
130,918
39,305
567,450
62,125
4,388
* 269
* 3,519
* 120
7,159
**
16,792
* 11
* 8,313
* 43
* 2,152
* 260
2,553
4,954
* 17
* 5,039
* 548
* 2,170
** 3,820
132,159
7,135
35,524
74,153
32,306
14,659
* 3,423
14,224
* 820
1,112,400
169,268
39,902
903,230
551,557
80,666
* 6,414
42,133
0
23,366
**
50,619
* 254
* 6,851
* 1,645
* 18,589
* 13,909
62,941
85,995
11,614
* 15,795
* 21,951
20,309
** 88,505
510,980
(14)
(15)
(16)
6,202,871 84,037,881 336,999,662
146,299 1,239,126 2,522,847
* 9,443
86,607
94,610
31,067
217,124
389,615
31,953
44,375
713,706
73,836
891,020 1,324,916
83,761
468,752 2,687,108
49,498
263,320 1,978,950
2,859
79,676
51,475
31,404
125,756
656,683
* 3,132
* 53,272
112,904
631,876 15,433,519 34,314,306
148,940 3,279,226 6,097,328
40,419
483,478 1,223,980
442,517 11,670,816 26,992,997
168,020 2,304,742 4,380,063
26,492
284,634
400,419
* 2,661
* 29,452
67,525
* 76
* 21,552
175,102
* 829
* 14,796
* 54,091
10,123
222,478
372,502
**
**
**
32,595
109,146
419,078
* 543
* 12,392
11,645
* 4,705
61,272
272,309
* 742
* 22,614
34,007
* 6,085
195,937
87,615
* 670
* 33,700
80,034
22,204
434,044
489,663
22,168
251,455
606,927
* 6,432
* 23,364
82,204
* 4,752
45,121
123,690
* 602
100,816
83,574
9,433
170,620
326,214
** 16,910 ** 271,348 ** 693,463
175,205 1,540,701 5,893,164
103,864
20,313,149
250,532
62,532
239,608
88,455
651,791
2,362,065
Nondurable goods, including food, fiber,
chemicals, etc.
87,681
20,241,267
163,863
55,899
235,157
77,864
706,323
2,214,569
Wholesale electronic markets and agents
and brokers
50,061
6,571,950
67,842
13,728
36,214
8,886
182,587
1,316,530
Footnotes at end of table.
36
Number
of returns
Rent paid
Rent paid
on
Interest paid
Depreciation
Net income
on other
machinery
deduction Payroll [1,4]
deduction
business
and
[1,3]
[1,2]
equipment property [1]
[1]
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Businesses with and without net income
Industrial sector
Rent paid
Rent paid
on
Interest paid
Depreciation
Net income
machinery on other
deduction Payroll [1,4]
deduction
less deficit
business
and
[1,3]
[1,2]
equipment property [1]
[1]
Number
of returns
Business
receipts
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2,312,523
129,391
35,339
31,909
190,069,499
35,454,545
3,463,204
4,278,051
2,328,072
328,715
44,537
48,860
634,303
53,402
11,168
10,824
5,772,823
498,262
222,717
124,722
1,333,549
261,393
31,002
31,524
9,527,616
1,587,938
290,505
294,187
10,622,197
1,445,537
131,519
328,900
38,607
111,326
128,459
16,495
141,980
99,190
20,612
589,993
969,223
1,145,033
12,794
7,660
592,197
256,641
* 325
9,796
5,681,993
27,441,511
8,542,482
25,993,055
10,637,049
7,765,976
2,589,019
33,044,640
25,177,973
89,584,134
1,749,161
895,721
68,438,475
8,088,392
* 178,335
515,051
170,145
6,173
233,107
104,856
79,701
52,690
168,821
29,887
122,556
64,527
148,086
37,235
30,434
14,838
483,572
163,131
469,538
85,571
5,311,653 2,643,168
393,667
13,072
305,001
13,009
3,919,889 1,544,777
257,870 1,005,855
* 3,713
* 1,356
82,127
* 419
84,563
862,002
242,736
284,630
1,021,624
317,898
107,431
1,417,806
588,433
712,571
30,477
10,977
375,751
125,302
* 459
* 35,578
78,201
120,997
34,796
130,841
93,940
125,093
22,445
290,157
113,160
757,792
65,810
14,721
527,745
77,666
* 812
9,808
602,484
1,671,589
627,547
751,695
698,466
433,858
98,586
1,814,738
656,023
4,418,126
71,741
141,111
3,337,563
257,551
* 2,147
* 68,623
363,427
967,956
711,120
254,522
560,919
377,511
129,539
3,131,178
2,220,071
11,816,506
-254,296
18,822
8,711,287
1,994,768
* 2,404
-18,198
62,899
192,504
10,216
349,703
62,056
90,006
3,545,370
5,574,217
599,412
10,759,269
1,844,669
3,349,295
199,139
124,845
25,401
443,501
28,932
248,400
32,661
23,502
8,516
51,522
5,414
19,887
51,419
60,385
22,223
316,997
19,833
165,719
37,210
14,244
9,777
60,269
10,719
21,819
415,265
* 74,053
50,073
841,043
259,661
187,998
294,302
929,175
138,243
2,583,535
464,198
762,589
95,852
3,664,803
112,585
13,389
107,002
12,724
282,235
835,740
101,789
629,096
48,313
1,900,502
83,298,874
3,198,163
53,584
871,224
84,797
12,832
170,220
31,779
24,443
1,494,188
76,551
15,009
544,834
66,964
111,150
4,836,208
239,447
521,008
18,022,981
439,831
Investment bankers and securities dealers
Securities brokers
Commodity contracts brokers and dealers
Securities and commodity exchanges
168,595
5,505
16,500
4,727
3,097
52,318,459
2,188,018
7,660,559
1,289,796
843,031
357,047
3,193
29,528
35,265
11,827
60,625
* 1,069
9,492
2,454
* 22
530,320
22,035
25,821
18,350
* 12,440
222,098
1,407
4,596
2,815
1,033
1,863,868
35,462
72,853
16,895
* 74,362
7,182,648
308,795
793,217
164,891
-73,427
Other financial investment activities (investment
advice)
Insurance agents, brokers, and related activities
Insurance agencies and brokerages
138,765
412,189
313,624
40,337,055
27,782,252
23,175,058
277,235
429,380
343,436
47,588
77,816
68,317
451,674
887,317
800,334
212,247
255,773
224,306
1,664,296
2,732,894
2,567,051
5,989,172
10,400,502
8,480,840
Other insurance related activities and other
financial vehicles
98,565
4,607,194
85,944
9,500
86,983
31,467
165,843
1,919,661
Retail trade
Motor vehicle and parts dealers
Furniture and home furnishing stores
Electronic and appliance stores
Building material and garden equipment and
supplies dealers
Food and beverage stores
Health and personal care stores
Gasoline stations
Clothing and accessories stores
Sporting goods, hobby, book, and music stores
General merchandise stores
Miscellaneous store retailers
Nonstore retailers
Transportation and warehousing
Air and rail transportation
Water transportation
Truck transportation
Other transit and ground transportation
Pipeline transportation
Scenic and sightseeing transportation
Support activities for transportation (including
motor vehicle towing)
Couriers and messengers
Warehousing and storage facilities
Information
Publishing industries (except internet)
Motion picture and sound recording
Broadcasting (except internet) and telecommunications and internet service providers
Data processing, internet publishing and
broadcasting, and web search portals
Finance and insurance
Credit intermediation and related activities
Securities, commodity contracts, and other
financial investments
Footnotes at end of table.
37
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Businesses with net income
Industrial sector
Business
receipts
(9)
(10)
(11)
1,260,119
92,439
21,302
22,318
151,837,161
28,051,737
2,554,720
3,454,448
1,297,273
192,102
19,092
41,537
392,689
41,515
4,598
* 6,720
3,994,195
369,545
118,832
97,379
838,541
170,240
13,880
27,211
6,806,528 18,107,034
1,081,223 1,941,686
208,117
397,093
210,077
427,237
20,421
74,750
62,664
10,995
82,296
40,914
13,547
350,397
468,076
913,388
9,179
3,953
491,247
214,897
* 319
5,318
4,671,502
22,563,672
7,511,074
19,069,485
8,601,096
5,850,908
1,920,818
27,241,021
20,346,680
76,188,756
991,833
380,804
59,362,021
7,266,054
* 178,146
450,583
95,915
134,583
53,153
102,625
89,393
61,295
20,944
260,097
226,537
3,347,126
29,012
19,031
2,898,366
161,970
* 3,220
* 41,085
3,596
83,368
33,494
22,985
42,078
13,406
* 4,127
99,080
37,721
2,397,980
* 3,331
* 10,554
1,365,218
972,988
* 1,356
* 418
59,887
633,075
196,008
216,793
732,951
184,166
70,578
909,071
405,910
522,555
10,794
* 779
307,378
104,857
* 459
* 26,040
55,331
88,906
25,496
74,993
56,098
59,336
14,929
191,693
60,427
525,720
5,395
1,120
418,478
60,845
* 812
* 8,830
460,797
575,800
1,329,439 1,472,812
494,781 1,065,013
533,334
417,824
505,478 1,231,026
278,311
791,981
47,884
242,535
1,257,865 4,927,213
399,223 4,616,815
3,033,972 14,760,469
25,164
162,237
28,293
247,801
2,442,637 9,970,770
174,119 2,363,346
* 2,147
* 2,797
* 53,957
44,609
44,903
136,808
6,766
231,613
39,355
49,825
2,652,309
4,438,555
468,451
9,151,630
1,433,818
2,815,534
103,996
78,204
12,241
258,970
17,995
124,768
23,069
16,189
* 4,857
33,324
* 2,057
6,885
37,910
23,705
* 10,633
203,624
12,366
78,066
16,696
7,491
6,053
21,536
* 4,516
7,610
252,571
* 12,063
43,021
550,163
163,769
138,529
504,623
1,295,427
168,859
3,658,829
619,712
1,127,612
65,805
3,182,595
84,371
12,655
94,362
5,842
177,686
1,137,488
76,629
420,533
31,416
1,719,683
55,547,124
2,850,752
31,836
549,001
31,542
11,727
135,461
15,262
18,830
1,263,536
65,861
3,568
338,807
34,209
70,179
774,016
4,102,363 20,555,116
203,746
700,451
Investment bankers and securities dealers
Securities brokers
Commodity contracts brokers and dealers
Securities and commodity exchanges
97,447
3,387
12,919
1,856
1,381
28,120,963
1,288,707
3,537,997
991,957
481,977
192,230
2,685
12,460
20,609
7,715
52,296
* 420
* 8,799
* 329
* 16
430,723
19,053
23,956
16,365
* 9,773
82,009
* 589
1,595
* 2,020
* 868
1,426,942
32,489
68,572
7,335
* 7,222
Other financial investment activities (investment
advice)
Insurance agents, brokers, and related activities
Insurance agencies and brokerages
77,904
291,670
220,997
21,820,324
24,575,410
20,332,505
148,761
325,229
273,614
42,733
67,903
60,748
361,576
766,952
691,624
76,937
222,589
198,523
1,311,324 7,141,002
2,471,675 11,222,640
2,315,762 9,076,362
Other insurance related activities and other
financial vehicles
70,673
4,242,904
51,616
7,155
75,329
24,066
Retail trade
Motor vehicle and parts dealers
Furniture and home furnishing stores
Electronic and appliance stores
Building material and garden equipment and
supplies dealers
Food and beverage stores
Health and personal care stores
Gasoline stations
Clothing and accessories stores
Sporting goods, hobby, book, and music stores
General merchandise stores
Miscellaneous store retailers
Nonstore retailers
Transportation and warehousing
Air and rail transportation
Water transportation
Truck transportation
Other transit and ground transportation
Pipeline transportation
Scenic and sightseeing transportation
Support activities for transportation (including
motor vehicle towing)
Couriers and messengers
Warehousing and storage facilities
Information
Publishing industries (except internet)
Motion picture and sound recording
Broadcasting (except internet) and telecommunications and internet service providers
Data processing, internet publishing and
broadcasting, and web search portals
Finance and insurance
Credit intermediation and related activities
Securities, commodity contracts, and other
financial investments
Footnotes at end of table.
38
Number
of returns
Rent paid
Rent paid
on
Depreciation
Interest paid
on other
machinery
Net income
deduction
deduction Payroll [1,4]
business
and
[1,2]
[1,3]
equipment property [1]
[1]
(12)
(13)
(14)
(15)
155,913
(16)
8,632,026
339,605
843,449
239,728
68,242
2,146,278
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Businesses with and without net income
Industrial sector
Rent paid
Rent paid
on
Interest paid
Depreciation
Net income
machinery on other
deduction Payroll [1,4]
deduction
less deficit
business
and
[1,3]
[1,2]
equipment property [1]
[1]
Number
of returns
Business
receipts
(1)
(2)
(3)
(4)
(5)
1,166,757
1,109,121
53,291,172
49,814,216
2,697,431
1,497,633
291,147
252,077
49,659
2,194,124
305,341
Other activities related to real estate
Rental and leasing services
Automotive equipment rental and leasing
Consumer electronics and appliances rental
Formal wear and costume rental
Video tape and disc rental
811,474
247,988
57,323
13,973
* 3,328
* 193
2,825
34,386,620
13,233,472
3,472,427
396,227
* 41,648
* 4,864
281,213
General rental centers and other consumer
goods rental
15,770
Commercial and industrial machinery and
equipment rental and leasing
(6)
(7)
(8)
863,971
774,288
1,162,696
1,005,195
2,285,650
1,984,431
15,093,447
15,344,623
9,452
66,968
273,691
140,671
143,131
804,965
387,328
1,199,625
185,114
* 8,647
0
* 17,030
156,363
86,262
39,070
4,114
* 2,263
0
* 145
527,757
179,564
89,418
1,913
* 737
* 1,850
* 28,778
317,223
414,281
157,500
12,144
* 218
0
* 2,524
1,202,552
641,208
301,186
* 17,371
* 3,306
0
* 48,733
13,018,964
2,182,528
-251,090
-67,705
* 10,691
* 3,014
-5,541
872,663
89,680
15,691
33,221
18,836
116,220
-33,884
21,235
1,875,812
899,153
16,857
22,919
123,779
115,558
-157,665
Legal services
Offices of certified public accountants
Other accounting services
Architectural, engineering, and related services
Architectural services
Engineering services
* 313
3,246,549
353,151
47,236
348,048
254,076
98,943
81,651
* 4,528
167,902,717
39,906,046
4,104,686
9,170,086
13,887,989
5,229,767
6,052,526
* 173
3,931,212
426,727
82,234
204,044
436,792
235,758
156,902
*1
757,389
191,443
15,453
48,542
69,820
33,717
24,553
* 265
4,186,263
1,859,353
155,382
273,420
216,609
110,946
90,370
*1
844,916
262,825
30,662
51,656
59,251
25,508
26,286
* 33
13,372,491
4,408,289
607,558
829,320
1,410,002
628,824
564,098
* -86
72,366,655
17,536,312
1,953,524
3,780,074
4,916,993
1,262,563
2,477,155
Drafting, building inspections, and geophysical
surveying
52,522
1,827,190
19,637
11,143
* 9,278
4,277
94,681
911,105
** 20,960
**
246,439
250,998
** 778,506
**
7,490,398
9,982,090
** 24,495
**
219,506
240,056
** 407
**
27,713
40,956
** 6,014
**
159,956
151,702
** 3,180
**
41,642
44,931
** 122,398
**
359,443
864,296
** 266,170
**
2,310,625
4,497,085
1,746,602
83,361,423
2,321,854
363,462
1,369,840
353,949
4,893,584
37,372,043
894,136
43,435
139,125
33,279
636,627
44,491,754
1,067,284
7,714,283
1,229,164
28,858,939
1,004,774
52,464
139,109
30,044
1,095,463
185,831
5,436
21,708
* 13,312
137,175
616,353
13,443
139,904
12,076
588,064
171,316
6,273
40,307
* 6,816
129,237
1,774,506
102,965
407,839
65,977
2,542,296
23,867,319
501,670
2,079,567
494,629
10,428,856
Real estate and rental and leasing
Real estate
Lessors of real estate (including miniwarehouses
and self storage)
Offices of real estate agents, brokers, property
managers, and appraisers
Lessors of nonfinancial intangible assets (except
copyrighted works)
Professional, scientific, and technical services
Surveying and mapping (except geophysical)
services
Testing laboratories
Specialized design services
Computer systems design services
Other professional, scientific, and technical
services
Management, scientific, and technical
consulting services
Scientific research and development services
Advertising and related services
Market research and public opinion polling
Other miscellaneous services
Footnotes at end of table.
39
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—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
(9)
(10)
(11)
740,737
715,375
44,296,766
42,087,258
23,751
Other activities related to real estate
Rental and leasing services
Automotive equipment rental and leasing
Consumer electronics and appliances rental
Formal wear and costume rental
Video tape and disc rental
(12)
(13)
(14)
1,196,669
835,054
201,838
183,112
605,331
559,583
514,074
453,073
1,392,916
137,486
3,136
13,495
126,169
63,978
528,578
163,046
25,358
6,966
* 2,030
* 193
* 1,091
30,770,250
9,924,092
2,205,020
221,357
* 27,377
* 4,864
* 178,151
501,228
196,340
361,443
47,368
*2
0
* 9,216
117,436
62,541
18,725
* 3,543
* 2,013
0
*9
421,050
125,038
45,483
* 1,371
0
* 1,850
* 20,781
205,279
121,624
61,001
5,201
0
0
* 555
798,005 15,022,140
356,848 3,860,986
171,615
573,256
* 941
52,208
0
* 15,132
0
* 3,014
* 23,979
* 17,944
General rental centers and other consumer
goods rental
5,204
677,450
38,119
* 3,075
11,667
9,187
97,036
134,647
Commercial and industrial machinery and
equipment rental and leasing
9,873
1,095,820
266,738
10,084
9,813
46,059
49,658
350,310
Legal services
Offices of certified public accountants
Other accounting services
Architectural, engineering, and related services
Architectural services
Engineering services
*4
2,411,344
273,935
35,619
290,688
205,326
76,356
64,982
* 4,487
156,969,442
38,042,786
3,928,008
8,367,287
12,676,386
4,508,250
5,748,126
* 173
2,688,638
340,911
77,848
164,484
304,434
159,010
104,621
*1
596,387
161,111
11,670
46,747
43,882
27,128
15,401
* 265
3,520,857
1,676,768
148,268
221,187
165,096
83,653
69,260
Drafting, building inspections, and geophysical
surveying
46,711
1,753,112
17,103
* 946
* 9,241
* 272
* 90,360
948,661
** 17,277
**
167,231
196,095
** 666,898
**
6,684,134
9,417,577
** 23,701
**
132,548
169,179
** 407
**
16,884
31,757
** 2,942
**
124,420
113,147
** 2,980
**
28,957
22,851
** 69,514
**
273,001
741,461
** 286,889
**
2,733,974
4,993,449
1,242,450
77,853,264
1,499,234
284,337
1,071,970
231,795
4,117,692 41,476,789
632,625
30,977
95,700
24,809
458,340
41,889,850
977,752
7,032,447
1,185,052
26,768,163
696,641
28,025
85,344
22,681
666,543
135,460
* 534
17,652
* 10,495
120,196
447,446
10,050
115,470
8,775
490,230
104,102
* 4,164
24,425
* 6,395
92,709
1,376,528 26,175,854
66,090
622,479
347,295 2,415,147
62,815
601,721
2,264,964 11,661,587
Real estate and rental and leasing
Real estate
Lessors of real estate (including miniwarehouses
and self storage)
Offices of real estate agents, brokers, property
managers, and appraisers
Lessors of nonfinancial intangible assets (except
copyrighted works)
Professional, scientific, and technical services
Surveying and mapping (except geophysical)
services
Testing laboratories
Specialized design services
Computer systems design services
Other professional, scientific, and technical
services
Management, scientific, and technical
consulting services
Scientific research and development services
Advertising and related services
Market research and public opinion polling
Other miscellaneous services
Footnotes at end of table.
40
Rent paid
Rent paid
on
Interest paid
Depreciation
Net income
on other
machinery
deduction Payroll [1,4]
deduction
business
and
[1,3]
[1,2]
equipment property [1]
[1]
(15)
(16)
1,390,479 19,955,486
1,218,831 19,379,773
496,647
*1
* 33
* 2,458
603,137 11,426,524 79,026,268
206,441 4,070,009 18,375,819
28,491
551,611 1,995,162
48,361
589,605 4,044,794
36,241 1,083,145 5,406,281
15,866
448,810 1,523,808
17,124
474,461 2,646,923
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Businesses with and without net income
Industrial sector
Administrative and support and waste
management and remediation services
Administrative and support services
Waste management and remediation services
Educational services
Health care and social assistance
Ambulatory health care services
Offices of physicians (except mental health
specialists)
Offices of physicians, mental health specialists
Offices of dentists
Offices of chiropractors
Offices of optometrists
Offices of mental health practitioners and social
therapists
Offices of podiatrists
Outpatient care centers and other
miscellaneous health practitioners
Medical and diagnostic laboratories
Home health care services
Other ambulatory health care services
(including ambulance services, blood and
organ banks)
Hospitals
Nursing and residential care facilities
Social assistance
Arts, entertainment, and recreation
Performing arts, spectator sports, and related
industries
Museums, historical sites, and similar institutions
Amusement, gambling, and recreation industries
Accommodation, food services, and drinking
places
Accommodation
Travel accommodation (including hotels,
motels, and bed and breakfast inns)
RV (recreational vehicle) parks and recreational
camps
Rooming and boarding houses
Food services and drinking places
Rent paid
Rent paid
on
Interest paid
Depreciation
Net income
machinery on other
deduction Payroll [1,4]
deduction
less deficit
business
and
[1,3]
[1,2]
equipment property [1]
[1]
Number
of returns
Business
receipts
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2,550,112
2,532,393
17,719
697,834
2,218,569
1,130,754
67,314,640
65,468,501
1,846,139
9,773,041
124,842,067
101,321,964
2,383,784
2,214,430
169,354
327,708
2,983,218
2,333,202
395,589
379,380
16,208
44,823
576,968
480,618
751,623
727,905
23,719
608,396
5,552,294
4,749,412
334,464
302,286
32,178
53,768
1,118,644
776,970
6,780,966
6,540,545
240,421
630,663
17,882,196
15,046,479
20,633,061
20,437,271
195,790
3,739,082
51,268,531
42,519,527
185,119
31,568
80,941
43,354
21,994
34,025,962
3,271,024
28,483,156
5,211,814
4,212,590
560,339
65,020
1,086,207
106,883
112,044
167,991
23,570
94,891
20,743
9,796
1,346,383
171,236
1,221,394
521,728
280,046
142,245
11,103
404,436
56,975
29,928
4,624,199
121,746
6,536,985
578,853
676,805
15,845,575
1,892,764
9,429,957
1,974,916
1,289,614
199,080
6,574
9,755,587
1,266,972
153,326
21,132
86,887
13,381
623,914
134,116
20,745
7,620
736,980
152,990
4,905,450
473,284
168,959
30,190
318,740
6,025,912
1,269,305
6,213,433
81,727
32,556
83,848
16,417
13,284
23,977
289,950
38,297
76,740
14,052
15,023
68,895
354,903
164,489
951,812
2,855,974
427,089
2,758,653
44,235
7,116
72,404
1,008,296
1,435,977
1,586,208
606,397
5,079,465
17,834,241
34,080,353
30,121
13,137
160,131
476,748
1,646,166
9,681
* 1,978
29,118
65,254
275,001
45,607
7,054
263,014
532,814
1,174,746
5,950
* 5,414
199,538
136,721
323,478
146,719
123,997
1,170,971
1,540,749
1,739,710
666,251
281,645
674,856
7,792,504
9,138,856
1,165,478
3,508
266,992
25,342,005
227,511
8,510,836
1,103,562
2,457
540,148
166,457
* 15
108,528
686,968
* 1,670
486,108
128,793
* 107
194,577
768,038
* 5,027
966,644
8,527,961
63,209
547,686
489,017
50,829
53,848,375
5,578,002
1,988,388
681,292
374,638
29,927
3,756,140
152,600
901,454
511,183
9,543,977
759,344
2,405,041
129,183
26,618
4,156,675
485,540
16,251
119,256
424,782
658,541
63,808
16,252
7,959
438,188
741,602
679,725
48,270,373
110,588
85,165
1,307,095
* 13,061
* 616
344,711
* 427
32,916
3,603,540
39,228
47,173
390,271
21,851
78,951
8,784,633
39,853
25,522
2,275,858
Footnotes at end of table.
41
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Businesses with net income
Industrial sector
Administrative and support and waste
management and remediation services
Administrative and support services
Waste management and remediation services
Educational services
Health care and social assistance
Ambulatory health care services
Offices of physicians (except mental health
specialists)
Offices of physicians, mental health specialists
Offices of dentists
Offices of chiropractors
Offices of optometrists
Offices of mental health practitioners and social
therapists
Offices of podiatrists
Outpatient care centers and other
miscellaneous health practitioners
Medical and diagnostic laboratories
Home health care services
Other ambulatory health care services
(including ambulance services, blood and
organ banks)
Hospitals
Nursing and residential care facilities
Social assistance
Arts, entertainment, and recreation
Performing arts, spectator sports, and related
industries
Museums, historical sites, and similar institutions
Amusement, gambling, and recreation industries
Accommodation, food services, and drinking
places
Accommodation
Travel accommodation (including hotels,
motels, and bed and breakfast inns)
RV (recreational vehicle) parks and recreational
camps
Rooming and boarding houses
Food services and drinking places
Footnotes at end of table.
42
Rent paid
on
Rent paid
Depreciation
Interest paid
machinery
Net income
on other
deduction
deduction Payroll [1,4]
and
business
[1,2]
[1,3]
equipment property [1]
[1]
Number
of returns
Business
receipts
(9)
(10)
(11)
2,116,592
2,108,021
8,571
547,147
1,896,661
942,411
58,757,038
57,337,519
1,419,518
8,375,131
116,753,116
96,280,431
1,573,008
1,460,218
112,790
190,863
2,347,220
1,922,891
272,224
258,874
13,350
32,944
496,788
427,709
514,411
500,910
13,501
470,878
4,942,403
4,298,346
241,187 5,124,638 23,924,684
216,430 4,935,070 23,664,653
24,758
189,568
260,031
19,134
448,852 4,400,022
871,107 16,242,211 53,551,797
640,802 14,105,015 44,017,770
153,813
29,182
70,589
37,977
20,545
32,447,652
3,162,583
27,459,890
4,923,360
4,061,415
512,351
50,669
856,395
100,884
109,486
159,952
21,429
90,967
18,620
9,762
1,245,042
143,449
1,140,802
464,661
273,406
125,227
10,816
366,261
55,235
29,888
155,299
4,504
9,242,991
1,239,345
111,084
19,900
71,554
10,032
559,564
130,154
16,560
7,620
659,443
151,940
5,170,910
477,338
137,759
24,352
273,243
5,660,785
1,186,818
5,486,915
62,793
21,973
57,144
10,749
13,179
17,506
238,539
32,620
51,516
8,384
9,425
7,349
281,480
159,029
783,212
3,080,945
482,833
3,055,145
35,148
6,114
59,533
888,603
909,607
1,408,677
497,845
3,949,920
16,024,920
27,656,760
20,212
* 7,436
94,642
322,251
646,317
3,960
* 1,600
20,830
46,649
178,612
18,593
* 6,880
202,454
434,723
750,530
4,038
* 2,479
127,022
100,804
106,870
103,668
729,964
* 83,173
291,638
884,456
812,988
1,169,567 8,429,402
916,945 12,883,414
735,713
2,503
171,391
21,987,816
222,811
5,446,133
508,863
* 801
136,653
102,444
0
76,168
465,979
* 1,332
283,220
70,058
* 16
36,797
468,581 11,363,529
* 2,754
80,367
445,610 1,439,519
314,726
28,414
39,898,737
3,297,486
908,808
306,456
217,516
15,771
2,749,397
99,730
406,381
219,480
6,451,432
372,980
5,319,753
651,562
15,712
2,564,642
202,637
2,816
83,132
198,827
307,110
485,709
9,275
3,427
286,312
317,660
415,184
36,601,251
59,258
* 44,561
602,352
* 12,955
0
201,746
* 44
* 16,554
2,649,666
* 1,314
* 19,339
186,902
* 13,630
* 52,240
6,078,452
83,169
82,684
4,668,191
(12)
(13)
(14)
(15)
(16)
4,358,551 16,136,745
117,907 1,919,315
6,302,656 9,653,608
549,031 2,018,035
638,098 1,292,932
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Businesses with and without net income
Rent paid
Rent paid
on
Interest paid
Depreciation
Net income
machinery on other
deduction Payroll [1,4]
deduction
less deficit
business
and
[1,3]
[1,2]
equipment property [1]
[1]
Industrial sector
Number
of returns
(1)
(2)
(3)
(4)
(5)
(7)
(8)
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
3,029,079
395,085
93,991,394
25,955,090
2,845,665
915,094
767,520
124,449
6,379,818
1,243,008
725,490
307,202
7,609,810
3,068,044
24,056,364
2,962,829
194,238
95,945
12,024,763
8,201,033
349,861
243,550
46,733
42,149
614,393
339,145
129,837
73,849
1,219,621
1,087,350
1,448,367
1,061,601
104,902
424,239
1,936,011
5,729,293
15,566,527
48,789,465
321,683
629,973
1,248,724
35,567
66,356
562,271
289,471
383,578
4,680,880
103,516
110,512
302,185
761,073
985,415
3,540,015
452,861
3,364,048
16,006,454
273,744
412,381
3,680,313
6,055,929
51,873
75,970
14,443
72,228
72,352
89,159
* 5,590
28,712
16,336
301,950
1,723,032
2,082,194
Business
receipts
(6)
Footnotes at end of table.
43
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net
Income, by Industrial Sectors, Tax Year 2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Businesses with net income
Industrial sector
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
Number
of returns
Business
receipts
Rent paid
Rent paid
on
Interest paid
Depreciation
on other
machinery
Net income
deduction Payroll [1,4]
deduction
business
and
[1,3]
[1,2]
equipment property [1]
[1]
(9)
(10)
(11)
2,387,973
283,184
83,220,883
22,285,402
1,865,038
582,596
581,253
81,793
(12)
5,051,167
947,028
(13)
500,674
224,520
(14)
6,280,394 28,354,699
2,555,617 4,053,097
(15)
141,680
72,378
10,386,187
7,234,471
249,698
182,207
31,818
36,114
479,086
270,267
96,137
61,509
1,007,441
927,186
69,125
314,298
1,584,245
4,664,744
14,036,298
43,507,896
150,691
479,372
781,827
13,860
44,900
445,624
197,676
279,266
3,775,934
66,874
89,028
186,792
620,990
900,052
885,435 3,964,960
2,825,276 18,248,561
206,246
332,642
3,391,286
4,861,705
21,244
50,849
* 8,936
38,250
48,939
65,185
* 334
7,408
14,066
223,269
* 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.
Source: IRS, Statistics of Income, July 2011.
44
(16)
1,911,043
1,242,002
2,088,082
2,591,699
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2011
[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]
23,426,940
288,265
34,230
43,362
68,656
142,018
1,265,939,196
17,776,526
1,026,222
4,453,861
2,762,637
9,533,807
9,354,863
1,246,203,934
17,387,618
984,334
4,390,840
2,657,581
Other business income (loss) [1]
19,735,262
388,908
41,888
63,021
105,056
178,944
Business deductions, total [1,2]
984,232,565
16,804,847
1,375,300
4,380,872
2,334,526
8,714,149
Cost of sales and operations, total
393,867,193
5,700,927
324,543
1,279,535
427,047
3,669,803
Inventory, beginning of year
41,450,035
455,194
73,397
89,005
* 56,796
235,996
Cost of labor
28,135,817
275,531
* 68,339
103,521
35,296
68,374
Purchases
255,734,112
4,396,022
151,468
794,798
84,063
3,365,694
Materials and supplies
49,038,859
387,221
54,806
86,774
157,288
88,354
Other costs
61,589,932
688,467
58,867
318,392
121,932
189,277
277,891
42,081,563
501,509
82,334
112,955
* 28,329
Advertising expenses
Inventory, end of year
13,404,462
87,865
12,743
12,328
24,432
38,362
Car and truck expenses
83,405,796
1,114,673
103,762
276,609
161,809
572,493
Commissions
12,683,341
88,971
32,913
4,109
4,196
47,752
Contract labor
37,782,056
992,634
15,338
430,425
121,165
425,705
Depletion
Depreciation
998,009
82
*1
*7
* 26
* 47
35,615,262
1,424,722
146,895
466,509
289,241
522,077
Employee benefit programs
2,950,434
8,779
1,179
2,606
* 365
4,630
Insurance
16,630,243
343,673
19,696
121,617
52,379
149,982
Legal and professional services
10,884,148
107,572
16,613
13,913
26,037
51,009
Meals and entertainment deducted
8,413,751
70,954
10,889
5,690
23,486
30,890
Mortgage interest
4,430,249
93,346
8,932
16,159
32,896
35,358
Other interest paid on business indebtedness
5,925,935
183,915
7,721
59,469
48,755
67,970
Office expenses
11,594,858
59,543
7,709
8,152
10,513
33,169
Pension and profit-sharing plans
1,056,535
4,305
* 47
* 908
* 27
* 3,323
Rent paid on machinery and equipment
8,481,360
119,196
825
42,726
13,626
62,020
Rent paid on other business property
34,730,269
208,109
17,818
7,893
84,340
98,057
Repairs
15,806,852
662,579
26,054
285,382
137,385
213,758
Supplies
32,160,286
502,395
83,466
79,056
132,481
207,392
Salaries and wages
77,937,316
1,264,940
33,380
249,106
21,657
960,798
Taxes paid
17,704,790
315,145
17,690
60,333
44,232
192,891
Travel
12,622,816
140,277
43,031
13,753
30,319
53,175
Utilities
26,906,033
254,841
38,435
45,033
55,970
115,403
Other business expenses
104,253,244
2,958,254
384,855
883,157
573,602
1,116,641
Home office business deductions, total
10,004,852
68,706
14,550
12,199
13,832
28,126
Depreciation, Form 8829 [3]
1,345,357
12,640
2,076
1,241
* 5,586
3,737
Casualty loss, Form 8829 [3]
*1
*1
*1
0
0
0
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
7,796
* 147
* 147
0
0
0
282,649,926
974,778
-348,272
73,454
434,820
814,776
Net income [1,2]
336,999,662
2,522,847
94,610
389,615
713,706
1,324,916
Deficit [2]
54,349,737
1,548,070
442,881
316,161
278,887
510,140
Net income less deficit [1,2]
Footnotes at end of table.
45
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[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 NET INCOME
Number of returns [1]
17,359,995
168,888
11,935
20,707
34,552
101,694
1,071,781,386
14,202,415
737,978
3,609,966
2,139,119
7,715,352
1,055,369,815
13,947,506
698,844
3,577,800
2,064,923
7,605,939
16,411,571
254,910
39,134
32,166
74,196
109,414
734,977,156
11,679,753
643,465
3,220,351
1,425,412
6,390,524
Cost of sales and operations, total
297,474,162
4,327,801
238,033
1,091,453
315,567
2,682,749
Inventory, beginning of year
23,749,102
364,976
* 56,175
76,550
* 54,701
177,551
Cost of labor
22,394,446
216,398
* 68,304
* 51,746
* 35,125
61,224
Purchases
195,572,341
3,365,509
116,698
747,705
* 65,687
2,435,418
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Materials and supplies
39,257,858
328,952
* 44,804
* 43,622
153,614
86,912
Other costs
41,384,884
439,071
* 19,442
260,149
32,700
126,780
Inventory, end of year
205,135
24,884,468
387,105
* 67,390
88,319
* 26,260
Advertising expenses
9,911,557
56,307
3,950
5,496
17,125
29,736
Car and truck expenses
62,388,321
758,095
36,774
197,513
97,046
426,763
Commissions
9,502,962
70,729
* 24,186
3,405
* 438
42,699
Contract labor
31,046,399
746,009
* 12,750
326,445
52,998
353,816
Depletion
Depreciation
702,178
* 48
*1
*7
*4
* 35
21,878,279
718,604
36,776
278,490
129,111
274,226
Employee benefit programs
2,273,005
5,473
* 457
979
* 99
3,938
Insurance
12,894,507
232,903
9,540
80,928
29,449
112,987
Legal and professional services
7,762,356
64,092
8,148
5,781
9,077
41,086
Meals and entertainment deducted
6,650,137
41,260
1,046
3,417
12,679
24,118
Mortgage interest
2,596,379
48,755
* 5,132
7,238
* 13,501
22,883
Other interest paid on business indebtedness
3,606,492
97,544
* 4,311
23,828
18,452
50,954
Office expenses
8,885,663
36,208
* 5,875
3,758
4,201
22,375
975,992
4,159
*3
* 896
0
* 3,260
50,691
Pension and profit-sharing plans
Rent paid on machinery and equipment
6,638,141
104,837
* 310
41,111
* 12,725
Rent paid on other business property
26,985,385
123,255
* 6,443
7,135
35,524
74,153
Repairs
11,365,192
433,704
9,371
190,842
92,189
141,302
Supplies
24,168,385
309,994
41,199
52,898
55,827
160,070
Salaries and wages
61,643,436
1,022,728
* 18,303
165,378
* 9,250
829,796
Taxes paid
13,392,574
199,106
5,929
41,399
28,634
123,144
Travel
9,524,360
97,646
23,800
12,451
18,587
42,807
Utilities
19,370,046
151,768
9,023
24,885
35,636
82,223
Other business deductions
71,764,359
1,958,770
134,140
640,426
424,878
759,325
Home office business deductions, total
7,680,832
47,319
* 1,748
11,669
* 7,709
26,194
Depreciation, Form 8829 [3]
863,512
6,189
* 294
1,055
* 1,746
3,093
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
Excess —casualty depreciations,
Form 8829 [3]
Net income [1,2]
* 256
0
0
0
0
0
336,999,662
2,522,847
94,610
389,615
713,706
1,324,916
Returns with Schedule C-EZ:
46
Number of returns
4,632,069
47,793
* 4,052
* 4,947
7,263
31,532
Business receipts
36,217,638
252,347
* 11,939
* 49,340
42,402
148,666
Business deductions
3,985,622
28,440
* 6,215
* 4,198
* 4,707
13,319
Net income
32,232,016
223,907
* 5,723
* 45,142
37,695
135,347
Footnotes at end of table.
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Mining
Net income status, item
Construction
Utilities
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
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
116,903
92,726
6,086
18,091
10,874
2,624,614
444,598
12,332,442
9,084,266
742,693
2,505,483
559,210
170,264,842
40,641,973
40,431,597
11,809,124
8,592,965
736,388
2,479,771
555,932
168,638,536
Other business income (loss) [1]
523,318
491,301
6,305
25,712
3,278
1,626,307
210,376
Business deductions, total [1,2]
11,251,234
8,411,078
794,314
2,045,842
565,979
141,253,795
36,159,222
Cost of sales and operations, total
2,365,026
1,522,704
237,485
604,837
107,031
68,401,499
21,394,945
Inventory, beginning of year
145,126
104,819
27,424
12,883
* 6,927
5,729,494
2,975,345
Cost of labor
161,141
102,809
34,412
23,920
* 170
12,096,999
2,933,978
Purchases
539,452
282,717
63,759
192,977
* 101,237
19,056,203
5,046,374
Materials and supplies
81,243
25,205
30,014
26,024
* 790
23,800,418
6,535,606
1,621,866
1,133,821
114,115
373,930
* 5,847
13,034,077
6,647,708
183,802
126,668
32,238
* 24,896
* 7,940
5,315,692
2,744,065
Other costs
Inventory, end of year
Advertising expenses
28,225
20,144
1,233
6,848
1,469
927,632
151,963
Car and truck expenses
340,760
167,667
35,969
137,123
57,215
12,948,926
2,368,170
Commissions
60,932
36,262
* 940
23,730
* 4,837
398,088
113,893
Contract labor
168,354
88,938
4,746
74,669
* 57,868
12,295,352
2,946,537
913,997
886,663
19,346
7,988
* 2,896
10,677
* 579
1,221,882
844,554
97,530
279,798
47,504
4,615,662
786,117
Depletion
Depreciation
Employee benefit programs
20,443
9,185
6,668
4,590
* 4,379
318,152
45,287
Insurance
139,251
82,526
11,510
45,215
8,257
3,133,082
591,516
Legal and professional services
135,547
106,440
7,562
21,545
11,027
869,808
190,560
Meals and entertainment deducted
34,610
12,661
146
21,802
4,130
584,053
99,099
Mortgage interest
54,040
38,031
11,513
* 4,495
2,879
400,171
160,183
Other interest paid on business indebtedness
161,536
93,247
31,105
37,184
5,778
686,652
160,254
Office expenses
63,816
48,694
2,164
12,959
3,249
932,443
197,644
Pension and profit-sharing plans
6,732
2,370
* 1,501
* 2,861
* 1,311
24,444
6,708
Rent paid on machinery and equipment
52,736
17,796
11,441
23,499
* 1,826
952,307
185,821
Rent paid on other business property
66,389
29,363
4,888
32,138
2,438
1,429,372
220,876
Repairs
244,274
148,703
35,602
59,969
6,899
1,635,617
303,083
Supplies
123,609
57,274
7,425
58,909
33,263
7,746,671
1,673,324
Salaries and wages
531,216
264,055
73,961
193,199
67,650
6,857,057
1,183,120
Taxes paid
333,195
282,687
15,138
35,371
7,027
1,809,304
335,660
Travel
71,031
44,131
2,391
24,510
7,795
931,526
144,463
Utilities
118,402
66,157
15,188
37,058
13,310
2,698,091
465,601
3,958,266
3,515,429
158,180
284,657
96,167
9,274,972
2,182,070
Other business expenses
Home office business deductions, total
22,743
12,007
* 83
10,652
* 9,682
956,177
183,735
Depreciation, Form 8829 [3]
3,136
1,497
* 21
* 1,618
* 3,295
119,375
31,427
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
*3
0
0
*3
0
0
0
1,082,772
674,958
-51,621
459,435
-6,723
29,076,255
4,471,242
Net income [1,2]
2,687,108
1,978,950
51,475
656,683
112,904
34,314,306
6,097,328
Deficit [2]
1,604,336
1,303,992
103,096
197,248
119,627
5,238,051
1,626,086
Net income less deficit [1,2]
Footnotes at end of table.
47
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Mining
Net income status, item
Construction
Utilities
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 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
79,481
66,887
1,517
11,078
4,337
2,156,217
360,938
9,098,909
6,871,315
419,525
1,808,069
515,425
145,922,117
32,460,528
8,673,958
6,466,623
414,274
1,793,062
515,260
144,542,215
32,355,888
424,951
404,693
5,251
15,007
* 166
1,379,902
104,640
6,412,003
4,895,371
368,050
1,148,582
402,521
111,612,671
26,363,216
15,641,595
1,381,988
953,074
120,875
308,038
* 104,139
54,231,086
Inventory, beginning of year
64,953
43,689
* 10,652
* 10,612
* 354
2,221,359
1,122,467
Cost of labor
147,991
102,311
* 25,045
* 20,635
0
10,094,899
2,493,047
Purchases
282,313
196,812
* 11,138
* 74,362
* 99,118
15,727,638
3,936,392
Materials and supplies
65,540
20,713
* 21,569
* 23,258
*7
19,451,676
5,107,073
Other costs
910,499
644,451
63,033
203,014
* 5,624
9,083,641
4,206,631
Inventory, end of year
89,308
54,901
* 10,563
* 23,844
* 964
2,348,127
1,224,017
Advertising expenses
13,582
10,198
797
2,587
* 426
711,136
106,538
Car and truck expenses
239,283
129,170
8,386
101,727
* 43,985
10,412,443
1,774,902
Commissions
37,542
24,079
* 383
* 13,080
* 4,498
276,629
57,816
Contract labor
113,903
52,009
* 2,913
58,980
* 57,356
10,376,607
2,254,036
Depletion
646,787
633,051
9,579
4,157
* 2,867
* 3,958
* 358
Depreciation
536,924
377,982
36,075
122,867
9,226
3,330,035
546,233
Employee benefit programs
12,823
3,936
* 5,790
3,096
* 1,471
230,182
19,788
Insurance
98,114
59,753
6,522
31,839
5,111
2,503,829
422,990
Legal and professional services
67,713
55,270
1,531
10,912
3,958
627,144
109,022
Meals and entertainment deducted
26,220
9,789
56
16,375
* 3,604
475,491
83,358
Mortgage interest
23,643
21,162
* 838
* 1,643
* 1,378
198,263
58,388
Other interest paid on business indebtedness
60,119
28,337
2,022
29,760
* 1,754
433,613
90,551
Office expenses
47,818
36,366
1,001
10,450
1,699
734,200
141,922
Pension and profit-sharing plans
2,873
1,209
* 1,408
* 256
* 1,253
16,938
3,740
Rent paid on machinery and equipment
25,751
5,933
* 4,432
15,387
* 330
737,673
130,918
Rent paid on other business property
32,306
14,659
* 3,423
14,224
* 820
1,112,400
169,268
Repairs
156,120
89,111
24,011
42,998
* 3,511
1,212,979
229,546
Supplies
81,033
36,495
3,476
41,063
32,558
6,253,981
1,309,838
Salaries and wages
320,760
161,009
54,631
105,121
* 53,272
5,338,620
786,178
Taxes paid
224,320
194,373
7,458
22,488
5,103
1,363,437
224,837
Travel
42,259
27,420
249
14,590
* 1,884
756,614
107,803
Utilities
81,801
51,856
8,177
21,769
8,340
2,101,071
346,642
2,105,773
1,896,172
63,352
146,249
52,837
6,959,577
1,526,199
19,371
10,612
* 66
8,692
* 1,047
812,166
152,740
Depreciation, Form 8829 [3]
2,098
1,307
* 21
* 770
* 251
91,717
20,264
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Other business deductions
Home office business deductions, total
Excess —casualty depreciations,
Form 8829 [3]
Net income [1,2]
0
0
0
0
0
0
0
2,687,108
1,978,950
51,475
656,683
112,904
34,314,306
6,097,328
Returns with Schedule C-EZ:
48
Number of returns
17,381
15,940
* 1,138
302
* 189
476,662
66,476
Business receipts
93,375
56,902
* 7,969
28,504
* 1,599
4,143,252
669,398
Business deductions
14,223
13,391
* 598
* 233
* 94
416,060
68,013
Net income
79,152
43,511
* 7,371
28,271
* 1,505
3,727,192
601,385
Footnotes at end of table.
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Construction—continued
Net income status, item
Manufacturing
Heavy and
civil
engineering
construction
Specialty
trade
contractors
Total
Food
manufacturing
Textile
and textile
product mills
Apparel
Leather
and
allied
products
(14)
(15)
(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]
62,947
2,117,070
345,097
31,996
14,700
16,504
7,696
7,205,587
122,417,283
25,572,015
4,041,452
525,256
751,339
187,574
187,322
6,891,346
121,315,593
25,361,293
4,013,380
528,942
747,132
Other business income (loss) [1]
314,241
1,101,690
210,722
28,071
* -3,686
* 4,207
* 252
Business deductions, total [1,2]
6,630,061
98,464,511
22,605,228
3,905,715
499,458
622,495
145,670
Cost of sales and operations, total
3,939,479
43,067,075
12,105,173
2,399,319
210,384
265,397
* 89,777
Inventory, beginning of year
1,617,825
1,136,323
1,650,375
458,350
26,238
43,728
* 68,528
Cost of labor
391,429
8,771,592
1,169,215
148,496
* 10,913
* 9,658
* 15,709
Purchases
1,115,941
12,893,888
7,751,289
1,836,535
180,363
189,963
* 30,492
Materials and supplies
800,304
16,464,508
2,110,881
285,506
* 10,602
66,613
* 38,044
Other costs
1,430,003
4,956,365
1,317,892
131,268
* 7,776
15,273
* 8,478
Inventory, end of year
1,416,023
1,155,603
1,894,479
460,837
25,508
59,838
71,474
Advertising expenses
36,995
738,673
199,441
55,072
3,179
10,549
* 2,971
Car and truck expenses
316,191
10,264,565
971,760
145,531
17,599
29,359
* 4,808
Commissions
17,674
266,521
127,294
21,745
* 288
4,339
* 13
Contract labor
114,490
9,234,325
457,131
20,561
* 1,921
54,032
* 837
Depletion
Depreciation
2,949
* 7,149
2,785
* 551
0
0
0
450,324
3,379,220
942,404
174,678
32,814
21,739
* 7,413
Employee benefit programs
15,541
257,324
79,554
9,653
* 225
* 669
* 320
Insurance
109,337
2,432,228
320,196
36,887
3,763
2,872
* 1,017
Legal and professional services
70,240
609,008
216,365
32,642
3,512
4,575
* 2,334
Meals and entertainment deducted
27,049
457,905
63,823
9,993
1,794
2,341
* 61
Mortgage interest
46,658
193,330
112,590
14,203
* 1,543
0
0
Other interest paid on business indebtedness
67,389
459,009
191,024
27,935
7,233
2,997
* 829
Office expenses
34,721
700,078
171,585
32,438
3,747
5,424
* 1,126
Pension and profit-sharing plans
3,790
13,946
15,937
363
* 32
*2
0
Rent paid on machinery and equipment
48,863
717,623
120,978
7,747
* 588
4,884
* 124
Rent paid on other business property
52,369
1,156,127
713,113
119,181
* 6,964
52,389
* 302
Repairs
135,923
1,196,611
331,791
48,266
10,915
6,233
* 2,544
Supplies
146,434
5,926,913
755,410
60,351
108,965
9,809
* 13,568
Salaries and wages
304,639
5,369,298
1,843,984
277,129
* 21,766
30,077
* 7,546
Taxes paid
95,154
1,378,490
390,619
50,094
8,954
9,004
* 773
Travel
57,167
729,896
162,144
18,699
1,148
3,968
* 486
Utilities
78,999
2,153,491
598,801
81,334
13,982
25,626
* 3,541
Other business expenses
431,946
6,660,956
1,498,532
241,845
30,027
72,036
* 4,233
Home office business deductions, total
22,699
749,744
189,504
18,681
* 6,947
* 4,175
* 1,046
Depreciation, Form 8829 [3]
603
87,346
26,750
* 2,497
* 1,640
* 597
0
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
0
0
0
0
0
0
0
578,323
24,026,689
3,001,963
136,884
25,798
129,531
41,904
1,223,980
26,992,997
4,380,063
400,419
67,525
175,102
* 54,091
645,657
2,966,308
1,378,100
263,535
41,727
45,571
* 12,187
49
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Construction—continued
Net income status, item
Manufacturing
Heavy and
civil
engineering
construction
Specialty
trade
contractors
Total
Food
manufacturing
Textile
and textile
product mills
Apparel
Leather
and
allied
products
(14)
(15)
(16)
(17)
(18)
(19)
(20)
BUSINESSES WITH NET INCOME
Number of returns [1]
43,707
1,751,572
226,384
13,809
7,656
12,193
* 5,387
5,272,773
108,188,816
21,401,904
3,251,462
486,946
474,250
* 125,824
5,025,736
107,160,591
21,230,740
3,223,256
486,927
470,868
* 125,723
247,037
1,028,225
171,164
28,206
* 19
* 3,382
* 101
4,049,570
81,199,885
17,023,581
2,851,090
419,421
299,148
* 71,733
Cost of sales and operations, total
2,330,607
36,258,885
9,343,373
1,839,945
* 192,706
74,389
* 40,495
Inventory, beginning of year
308,967
789,926
989,051
253,646
* 13,382
* 10,613
* 9,147
Cost of labor
274,557
7,327,295
837,537
49,481
* 9,739
* 3,170
* 12,827
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Purchases
635,219
11,156,027
6,091,749
1,478,400
* 177,946
* 58,337
* 22,220
Materials and supplies
561,196
13,783,407
1,661,901
240,609
0
* 10,326
* 4,321
Other costs
874,376
4,002,633
887,434
73,110
* 7,446
* 7,891
* 8,262
Inventory, end of year
323,707
800,403
1,124,300
255,301
* 15,808
* 15,949
* 16,281
Advertising expenses
26,285
578,313
129,503
20,956
* 2,162
5,389
* 1,089
Car and truck expenses
212,238
8,425,303
734,141
107,655
8,815
19,178
* 4,386
Commissions
13,588
205,224
92,307
14,267
* 83
* 389
0
Contract labor
47,671
8,074,900
334,231
15,072
* 1,628
* 52,940
0
Depletion
* 2,773
* 827
* 1,734
0
0
0
0
Depreciation
291,506
2,492,295
631,784
103,711
* 16,762
6,636
* 2,978
Employee benefit programs
10,137
200,257
50,075
3,994
0
* 272
* 320
Insurance
75,129
2,005,710
244,564
25,115
* 1,893
1,867
* 551
Legal and professional services
43,982
474,140
113,980
20,511
* 1,428
2,851
* 1,792
Meals and entertainment deducted
21,855
370,278
51,357
8,797
* 1,262
2,060
* 31
Mortgage interest
16,519
123,355
64,707
10,589
* 1,543
0
0
Other interest paid on business indebtedness
23,900
319,162
103,314
15,903
* 1,118
* 76
* 829
Office expenses
22,489
569,790
128,877
27,492
* 3,393
4,113
* 1,064
Pension and profit-sharing plans
* 1,172
12,027
13,076
* 239
* 32
0
0
Rent paid on machinery and equipment
39,305
567,450
62,125
4,388
* 269
* 3,519
* 120
Rent paid on other business property
39,902
903,230
551,557
80,666
* 6,414
42,133
0
Repairs
90,637
892,797
258,071
37,119
* 10,888
3,179
* 2,502
Supplies
110,856
4,833,287
591,354
33,160
105,453
7,329
* 8,852
Salaries and wages
208,921
4,343,521
1,467,205
235,153
* 19,712
* 18,383
* 1,969
Taxes paid
55,565
1,083,034
315,382
36,062
* 8,051
7,110
* 503
Travel
43,891
604,919
106,425
14,258
* 74
2,565
* 99
Utilities
60,396
1,694,033
438,262
48,837
12,587
19,879
* 2,205
Other business deductions
239,901
5,193,477
1,050,271
144,527
17,549
20,722
* 1,677
Home office business deductions, total
17,305
642,121
122,682
* 1,856
* 4,432
* 4,170
* 272
Depreciation, Form 8829 [3]
* 441
71,012
12,945
* 266
* 770
* 551
0
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Excess —casualty depreciations,
Form 8829 [3]
Net income [1,2]
0
0
0
0
0
0
0
1,223,980
26,992,997
4,380,063
400,419
67,525
175,102
* 54,091
Returns with Schedule C-EZ:
50
Number of returns
7,338
402,847
39,485
* 1,369
* 2,515
* 2,069
0
Business receipts
51,640
3,422,214
220,140
* 3,238
* 9,842
* 23,021
0
Business deductions
* 3,041
345,006
23,288
* 816
* 1,168
0
0
Net income
48,599
3,077,208
196,852
* 2,422
* 8,674
* 23,021
0
Footnotes at end of table.
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Manufacturing—continued
Net income status, item
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)
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
33,145
**
37,279
3,602
16,121
1,765
15,459
2,212,245
**
2,449,885
270,253
973,781
267,140
957,737
942,399
2,183,859
**
2,440,530
263,709
971,675
265,252
Other business income (loss) [1]
28,386
**
9,355
* 6,544
2,106
* 1,888
15,338
Business deductions, total [1,2]
1,934,202
**
2,133,283
272,631
734,894
238,181
892,846
Cost of sales and operations, total
1,161,459
**
987,081
* 200,650
350,423
172,249
380,083
Inventory, beginning of year
108,377
**
60,777
* 11,191
31,901
* 10,605
88,169
Cost of labor
140,965
**
* 38,112
* 2,579
* 7,165
* 18,738
90,108
Purchases
817,494
**
679,609
* 162,220
215,508
* 71,610
184,562
Materials and supplies
128,030
**
187,449
* 19,167
68,330
* 80,709
85,805
Other costs
97,150
**
102,107
* 17,769
65,878
* 9,250
26,412
Inventory, end of year
130,557
**
80,972
* 12,277
* 38,359
* 18,663
94,974
Advertising expenses
6,751
**
27,066
* 521
6,138
* 984
6,044
Car and truck expenses
95,538
**
99,930
* 215
51,608
* 3,737
26,616
Commissions
* 2,061
**
3,009
* 3,503
15,103
* 3,654
* 2,055
Contract labor
4,693
**
68,031
* 175
* 42,182
* 713
17,138
* 12
**
0
* 1,892
0
0
0
79,025
**
64,164
10,569
13,015
7,606
53,889
Employee benefit programs
4,557
**
4,063
* 321
* 5,321
* 1,860
* 5,504
Insurance
21,763
**
20,542
* 1,222
14,363
* 1,571
31,020
Legal and professional services
6,596
**
15,536
951
12,174
3,530
9,484
Meals and entertainment deducted
3,106
**
8,025
* 159
2,905
* 570
2,696
Mortgage interest
13,171
**
* 8,700
0
* 3,446
* 288
* 2,732
Other interest paid on business indebtedness
8,843
**
41,547
* 4,324
2,206
* 523
4,721
Office expenses
13,033
**
26,135
367
8,866
* 989
3,854
Pension and profit-sharing plans
* 1,044
**
* 789
* 401
* 52
* 1,418
0
Rent paid on machinery and equipment
8,128
**
23,509
* 133
* 10,228
* 43
* 2,238
Rent paid on other business property
31,207
**
67,342
* 673
7,796
* 2,057
25,210
Repairs
55,446
**
28,395
* 472
9,934
* 354
17,390
Supplies
66,307
**
137,440
* 233
15,186
* 1,315
12,822
Depletion
Depreciation
Salaries and wages
145,144
**
133,352
* 15,781
65,830
* 18,390
124,269
Taxes paid
24,771
**
60,727
2,051
12,300
* 2,309
22,189
Travel
9,743
**
14,263
* 2,259
9,860
* 1,504
4,622
Utilities
46,356
**
88,667
1,093
21,257
* 785
21,574
Other business expenses
109,991
**
146,603
24,610
36,974
9,404
105,281
Home office business deductions, total
* 14,622
**
54,394
0
* 16,835
* 2,327
* 11,044
Depreciation, Form 8829 [3]
* 1,104
**
8,195
0
* 1,461
* 480
* 1,620
Casualty loss, Form 8829 [3]
0
**
0
0
0
0
0
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
0
**
0
0
0
0
0
278,313
**
322,821
-4,226
239,549
28,995
65,916
Net income [1,2]
372,502
**
419,078
11,645
272,309
34,007
87,615
Deficit [2]
94,189
**
96,257
* 15,871
32,759
* 5,012
21,699
Net income less deficit [1,2]
Footnotes at end of table.
51
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Manufacturing—continued
Net income status, item
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)
BUSINESSES WITH NET INCOME
Number of returns [1]
23,875
**
23,822
2,557
13,950
1,379
11,078
1,960,891
**
2,119,520
183,214
867,755
214,274
839,969
1,934,622
**
2,113,746
182,297
866,699
212,560
825,460
26,269
**
* 5,774
* 917
* 1,057
* 1,714
* 14,509
1,588,389
**
1,700,442
171,569
595,447
* 180,302
752,354
991,229
**
847,688
* 139,062
276,506
* 126,089
322,037
Inventory, beginning of year
92,340
**
* 46,711
* 6,034
* 25,143
* 8,525
65,350
Cost of labor
111,515
**
* 23,327
* 756
* 1,032
* 5,090
* 83,811
* 157,329
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
Purchases
719,428
**
596,591
* 133,648
160,489
* 41,244
* 113,208
**
149,346
0
* 63,431
* 80,709
75,768
Other costs
60,087
**
88,059
* 7,187
* 56,087
* 7,199
* 10,315
Inventory, end of year
70,536
Materials and supplies
105,349
**
56,346
* 8,564
* 29,677
* 16,678
Advertising expenses
3,408
**
21,472
* 51
2,573
* 397
4,742
Car and truck expenses
81,355
**
76,948
* 74
49,615
* 3,737
24,806
Commissions
* 2,023
**
* 1,927
* 1,665
* 13,531
* 516
* 2,036
Contract labor
* 3,678
**
61,051
* 95
* 32,782
* 709
* 9,543
Depletion
0
**
0
* 1,725
0
0
0
57,225
**
29,834
* 5,184
10,074
* 6,111
45,130
Employee benefit programs
1,771
**
* 2,549
* 269
* 4,913
* 420
* 3,046
Insurance
18,060
**
17,829
* 591
10,708
* 1,160
29,363
Legal and professional services
3,813
**
7,342
* 236
6,758
* 2,517
7,871
Meals and entertainment deducted
2,678
**
6,690
* 63
1,932
* 561
2,372
* 4,536
**
* 7,813
0
* 3,099
* 288
* 2,652
Other interest paid on business indebtedness
5,587
**
24,782
* 543
* 1,607
* 454
* 3,433
Office expenses
11,843
**
19,214
* 173
8,496
* 529
3,221
Pension and profit-sharing plans
* 682
**
* 739
* 401
* 52
* 1,377
0
Rent paid on machinery and equipment
7,159
**
16,792
* 11
* 8,313
* 43
* 2,152
Rent paid on other business property
23,366
**
50,619
* 254
* 6,851
* 1,645
* 18,589
Repairs
44,396
**
19,770
* 277
7,358
* 183
14,635
Supplies
49,512
**
110,652
* 166
9,032
* 1,300
11,233
Salaries and wages
110,963
**
85,819
* 11,636
60,240
* 17,524
* 112,126
Taxes paid
17,826
**
51,102
* 1,468
10,366
* 1,478
20,308
Travel
6,915
**
* 10,568
* 1,916
9,210
* 1,430
* 3,983
18,484
Depreciation
Mortgage interest
Utilities
34,436
**
58,745
* 442
17,185
* 590
Other business deductions
93,489
**
122,132
* 5,211
26,518
* 8,916
81,294
* 11,608
**
44,453
0
* 16,835
* 2,327
* 8,927
Depreciation, Form 8829 [3]
* 108
**
* 5,210
0
* 1,461
* 480
* 439
Casualty loss, Form 8829 [3]
0
**
0
0
0
0
0
Home office business deductions, total
Excess —casualty depreciations,
Form 8829 [3]
Net income [1,2]
0
**
0
0
0
0
0
372,502
**
419,078
11,645
272,309
34,007
87,615
Returns with Schedule C-EZ:
52
Number of returns
* 1,328
**
* 2,533
* 2,320
* 4,229
* 987
* 2,973
Business receipts
* 3,143
**
* 28,763
* 5,145
* 16,449
* 1,443
* 4,024
* 835
**
* 3,972
* 55
* 891
0
* 371
* 2,308
**
* 24,791
* 5,089
* 15,558
* 1,443
* 3,653
Business deductions
Net income
Footnotes at end of table.
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Manufacturing—continued
Net income status, item
Primary
metal
industries
Fabricated
metal
products
(28)
(29)
Machinery
Computer
and
electronic
products
Electrical
equipment,
appliances,
and
components
Transportation
equipment
Furniture
and related
products
Miscellaneous
manufacturing
(30)
(31)
(32)
(33)
(34)
(35)
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
4,102
33,019
28,432
10,127
6,740
7,265
21,456
** 55,689
405,529
2,939,835
2,435,280
331,307
658,372
1,024,037
1,705,565
** 3,435,428
Income from sales and operations [1]
403,989
2,918,324
2,432,568
311,057
655,891
990,630
1,704,561
** 3,400,073
Other business income (loss) [1]
* 1,541
21,511
2,712
* 20,251
2,481
* 33,407
* 1,005
** 35,355
Business deductions, total [1,2]
340,853
2,570,207
1,914,075
290,868
551,797
1,044,911
1,435,027
** 3,078,114
Cost of sales and operations, total
163,645
1,348,797
966,013
90,383
355,202
501,454
830,522
** 1,632,337
Inventory, beginning of year
* 3,148
140,296
133,092
18,228
40,562
* 43,945
59,350
** 303,890
Cost of labor
* 9,408
183,100
142,759
* 6,893
* 18,684
61,935
127,736
** 136,257
Purchases
* 111,151
730,133
608,147
72,445
151,036
291,401
432,560
** 986,062
Materials and supplies
** 287,322
Business receipts, total [1,2]
* 34,199
252,130
130,182
* 1,274
* 123,307
78,101
234,109
Other costs
12,644
214,484
105,211
* 11,766
73,691
81,744
34,947
** 302,044
Inventory, end of year
* 6,906
171,346
153,378
20,224
52,077
55,673
58,179
** 383,237
Advertising expenses
* 618
15,661
5,374
3,545
4,218
2,348
4,949
** 43,454
Car and truck expenses
10,199
105,731
99,570
21,123
19,147
71,855
44,274
** 124,918
Commissions
* 200
10,498
18,098
* 6,832
* 4,981
7,743
* 1,374
** 21,797
Contract labor
* 1,466
66,952
39,959
* 1,280
9,893
* 61,486
23,435
** 42,377
*2
0
0
* 175
0
0
0
** 153
Depreciation
Depletion
36,020
142,528
71,656
38,844
19,548
18,830
61,349
** 88,716
Employee benefit programs
* 1,274
10,638
14,697
* 2,252
* 2,332
* 1,829
* 4,963
** 9,077
Insurance
7,124
40,431
39,930
5,188
2,215
17,537
34,161
** 38,590
Legal and professional services
2,178
45,498
19,222
9,533
6,480
4,450
9,806
** 27,863
Meals and entertainment deducted
698
5,146
4,923
2,296
1,489
1,835
2,080
** 13,706
Mortgage interest
*1
10,802
* 14,654
* 5,046
* 34
* 382
* 7,345
** 30,242
Other interest paid on business indebtedness
* 868
14,445
19,935
* 1,860
* 10,364
4,716
11,425
** 26,253
** 25,691
Office expenses
1,948
14,728
15,060
2,425
2,948
4,071
8,737
Pension and profit-sharing plans
* 250
* 2,632
* 5,456
* 14
* 1,070
* 246
* 69
** 2,100
Rent paid on machinery and equipment
* 347
6,431
5,606
* 66
* 5,044
* 18,494
* 2,209
** 25,159
** 114,581
Rent paid on other business property
* 19,872
67,592
92,424
14,576
17,388
32,424
41,135
Repairs
6,631
43,715
26,391
5,861
5,016
14,520
18,985
** 30,724
Supplies
11,136
49,603
68,837
10,680
3,728
36,305
38,681
** 110,444
Salaries and wages
40,403
287,537
159,991
* 24,642
30,379
101,607
109,651
** 250,491
Taxes paid
3,707
48,652
45,269
5,130
5,539
12,408
21,842
** 54,901
Travel
* 616
13,631
7,113
10,655
5,809
7,356
8,390
** 42,022
Utilities
13,926
66,427
64,812
12,710
8,275
19,565
39,301
** 69,571
Other business expenses
17,707
139,991
97,090
13,409
29,004
101,606
98,260
** 220,460
* 21
* 9,866
* 8,436
* 2,342
* 1,137
* 1,843
* 12,084
** 23,701
Depreciation, Form 8829 [3]
0
* 1,307
* 2,150
* 479
* 323
* 76
* 2,259
** 2,561
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
**
Home office business deductions, total
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
0
0
0
0
0
0
0
**
70,599
370,944
519,096
40,444
106,569
-20,664
272,352
** 377,137
Net income [1,2]
80,034
489,663
606,927
82,204
123,690
83,574
326,214
** 693,463
Deficit [2]
* 9,435
118,719
87,831
41,760
17,121
104,239
53,861
** 316,327
Net income less deficit [1,2]
Footnotes at end of table.
53
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Manufacturing—continued
Net income status, item
Primary
metal
industries
Fabricated
metal
products
(28)
(29)
Machinery
Computer
and
electronic
products
Electrical
equipment,
appliances,
and
components
Transportation
equipment
Furniture
and related
products
Miscellaneous
manufacturing
(30)
(31)
(32)
(33)
(34)
(35)
BUSINESSES WITH NET INCOME
Number of returns [1]
3,078
22,505
23,118
4,884
6,120
5,426
14,740
** 30,807
270,649
2,710,621
2,127,815
302,744
616,270
780,719
1,393,604
** 2,675,376
269,761
2,693,362
2,125,444
282,524
613,841
747,514
1,392,665
** 2,663,472
* 888
17,259
* 2,372
* 20,221
2,429
* 33,205
* 938
** 11,904
190,615
2,222,151
1,520,888
220,540
492,575
697,145
1,067,390
** 1,982,382
Cost of sales and operations, total
* 76,162
1,227,398
784,893
77,247
332,170
365,661
599,508
** 1,030,187
Inventory, beginning of year
* 2,836
103,483
67,672
* 13,674
37,959
* 26,297
38,856
** 167,385
* 267
167,035
134,499
* 6,155
* 18,281
* 50,518
* 68,902
** 91,131
Purchases
* 59,462
661,734
441,923
* 58,332
142,234
* 248,811
362,791
** 570,829
Materials and supplies
* 10,896
242,833
126,580
* 1,036
* 106,312
* 25,648
* 155,900
** 254,978
Other costs
* 5,332
188,773
77,055
* 11,015
* 73,309
* 51,094
* 8,381
** 146,832
Inventory, end of year
* 2,631
136,459
62,836
* 12,964
* 45,925
* 36,707
35,322
** 200,967
Advertising expenses
* 579
13,171
4,750
3,314
* 3,616
* 894
3,856
** 37,084
Car and truck expenses
* 7,087
52,601
92,580
10,111
* 17,098
67,753
37,155
** 73,187
Commissions
0
4,211
16,834
* 6,545
* 3,938
* 7,167
* 693
** 16,482
Contract labor
* 1,397
62,066
35,480
* 1,135
* 5,706
* 3,925
* 17,696
** 29,328
0
0
0
0
0
0
0
** 9
* 23,972
120,250
56,066
32,003
10,146
7,466
57,219
** 41,018
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of labor
Depletion
Depreciation
Employee benefit programs
* 828
8,823
10,614
* 1,478
* 1,866
* 1,635
* 2,291
** 4,985
Insurance
* 5,534
34,513
34,177
* 5,022
* 1,825
* 7,912
26,392
** 22,052
Legal and professional services
* 1,370
14,269
10,674
5,532
5,658
2,192
5,376
** 13,789
Meals and entertainment deducted
* 559
2,749
4,183
1,891
* 1,434
* 1,681
1,289
** 11,124
*1
9,370
* 12,459
* 4,736
* 34
0
* 3,567
** 4,021
* 669
12,834
9,709
* 1,696
* 4,718
* 602
5,866
** 12,889
** 16,432
Mortgage interest
Other interest paid on business indebtedness
Office expenses
* 1,320
10,346
10,185
868
2,772
* 3,660
3,759
Pension and profit-sharing plans
* 107
* 1,697
* 5,313
* 14
* 1,070
0
* 69
** 1,284
Rent paid on machinery and equipment
* 260
2,553
4,954
* 17
* 5,039
* 548
* 2,170
** 3,820
Rent paid on other business property
* 13,909
62,941
85,995
11,614
* 15,795
* 21,951
20,309
** 88,505
Repairs
* 3,186
33,645
23,786
5,159
* 4,704
* 12,448
16,932
** 17,904
Supplies
* 4,404
42,253
40,611
8,218
3,707
23,314
31,512
** 100,647
Salaries and wages
* 33,433
267,009
116,956
* 17,209
26,839
* 50,298
* 101,718
** 180,218
Taxes paid
* 2,180
41,156
37,717
3,774
5,200
9,796
15,139
** 46,146
Travel
* 588
4,567
4,514
5,907
5,320
* 4,732
4,464
** 25,316
Utilities
* 7,976
60,815
47,691
9,372
7,238
10,489
29,012
** 52,278
Other business deductions
* 5,075
120,778
66,158
6,262
24,986
91,416
71,290
** 142,273
Home office business deductions, total
* 21
* 9,866
* 1,028
* 1,415
* 1,137
* 1,606
* 10,108
** 2,619
Depreciation, Form 8829 [3]
0
* 1,307
* 311
0
* 270
* 76
* 1,501
** 194
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
**
Excess —casualty depreciations,
Form 8829 [3]
Net income [1,2]
0
0
0
0
0
0
0
**
80,034
489,663
606,927
82,204
123,690
83,574
326,214
** 693,463
Returns with Schedule C-EZ:
54
Number of returns
* 137
* 4,003
* 3,020
0
* 1,522
*8
* 1,993
** 8,480
Business receipts
* 635
* 31,348
* 9,314
0
* 4,519
* 57
* 6,752
** 72,446
0
* 2,272
* 3,560
0
* 560
0
0
** 8,787
* 635
* 29,076
* 5,754
0
* 3,959
* 57
* 6,752
** 63,659
Business deductions
Net income
Footnotes at end of table.
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Wholesale trade (merchant wholesalers)
Retail trade
Durable goods,
Wholesale
Nondurable
including
electronic
goods,
machinery,
markets
including food,
wood, metals, fiber, chemicals, and agents and
etc.
brokers
etc.
Net income status, item
Total
(36)
(37)
(38)
(39)
Total
Motor
vehicle and
parts
dealers
Furniture
and home
furnishing
stores
(40)
(41)
(42)
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
358,559
159,828
125,116
73,615
2,312,523
129,391
35,339
54,622,697
23,860,593
23,138,760
7,623,344
190,069,499
35,454,545
3,463,204
3,433,597
54,083,859
23,650,966
22,829,797
7,603,095
187,981,934
35,066,159
Other business income (loss) [1]
538,838
209,626
308,963
20,248
2,087,565
388,386
29,607
Business deductions, total [1,2]
49,987,525
22,096,185
21,454,665
6,436,675
179,551,061
34,018,300
3,331,939
Cost of sales and operations, total
37,556,033
16,533,548
16,333,456
4,689,029
127,016,304
27,580,531
1,701,702
Inventory, beginning of year
3,274,175
2,015,549
1,054,300
204,326
21,193,746
5,004,949
693,754
455,670
223,443
183,836
* 48,391
1,832,977
487,489
99,992
Purchases
32,443,587
14,660,477
13,951,049
3,832,060
114,763,603
25,278,886
1,434,795
Materials and supplies
1,892,474
865,913
548,782
477,779
5,845,817
931,691
112,737
Other costs
2,959,111
819,049
1,742,645
397,417
4,983,875
1,072,556
105,992
Inventory, end of year
3,468,983
2,050,883
1,147,155
270,945
21,603,714
5,195,040
745,569
Cost of labor
Advertising expenses
332,835
150,622
89,785
92,428
1,967,094
263,017
82,220
Car and truck expenses
1,620,235
723,205
603,704
293,326
5,510,642
500,268
146,066
Commissions
375,789
195,373
129,412
51,004
1,473,439
291,249
16,489
Contract labor
551,886
198,612
261,880
91,394
1,230,748
195,596
100,544
Depletion
Depreciation
3,336
*2
3,335
0
5,101
* 1,926
0
671,288
345,819
226,445
99,024
2,214,655
326,522
43,428
Employee benefit programs
77,867
29,910
33,983
13,973
229,457
38,545
6,334
Insurance
276,752
145,906
111,865
18,981
1,231,908
221,451
33,390
Legal and professional services
221,943
87,114
90,547
44,281
828,334
77,556
15,754
Meals and entertainment deducted
190,471
93,982
60,399
36,089
433,398
38,123
8,915
Mortgage interest
89,614
42,138
43,864
3,611
540,827
78,558
17,095
Other interest paid on business indebtedness
184,574
110,112
66,191
8,271
792,722
182,835
13,908
Office expenses
241,073
98,878
85,514
56,681
1,003,935
98,312
37,926
Pension and profit-sharing plans
25,566
6,605
12,343
6,618
34,385
2,267
* 1,177
Rent paid on machinery and equipment
179,801
75,614
88,191
15,995
634,303
53,402
11,168
Rent paid on other business property
651,858
304,676
291,193
55,990
5,772,823
498,262
222,717
Repairs
291,649
162,093
116,916
12,640
1,212,445
278,969
32,437
Supplies
418,416
233,205
136,385
48,826
2,808,718
304,222
152,643
Salaries and wages
1,579,154
705,371
719,335
154,448
7,694,638
1,100,449
190,512
Taxes paid
335,635
175,565
136,741
23,329
2,499,873
349,976
80,549
Travel
456,356
181,102
182,133
93,121
1,000,719
62,394
36,781
Utilities
545,237
255,779
211,727
77,732
3,457,398
312,579
97,728
2,850,172
1,101,439
1,340,810
407,923
9,027,067
1,133,016
256,778
214,869
118,822
63,715
32,332
745,543
15,742
18,157
Depreciation, Form 8829 [3]
37,969
25,306
7,057
5,607
113,417
2,193
* 1,109
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Other business expenses
Home office business deductions, total
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
* 755
* 755
0
0
* 21
0
0
4,692,429
1,764,525
1,739,951
1,187,953
10,622,197
1,445,537
131,519
Net income [1,2]
5,893,164
2,362,065
2,214,569
1,316,530
18,107,034
1,941,686
397,093
Deficit [2]
1,200,735
597,540
474,618
128,577
7,484,837
496,149
265,574
Net income less deficit [1,2]
Footnotes at end of table.
55
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Wholesale trade (merchant wholesalers)
Retail trade
Wholesale
Nondurable
Durable goods,
electronic
goods,
including
markets
including food,
machinery,
wood, metals, fiber, chemicals, and agents and
brokers
etc.
etc.
Net income status, item
Total
(36)
(37)
(38)
(39)
Total
Motor
vehicle and
parts
dealers
Furniture
and home
furnishing
stores
(40)
(41)
(42)
BUSINESSES WITH NET INCOME
Number of returns [1]
241,605
103,864
87,681
50,061
1,260,119
92,439
21,302
47,126,366
20,313,149
20,241,267
6,571,950
151,837,161
28,051,737
2,554,720
46,662,107
20,135,544
19,962,523
6,564,040
149,989,440
27,744,545
2,529,988
464,260
177,606
278,745
7,909
1,847,720
307,192
24,732
41,231,847
17,950,592
18,025,431
5,255,824
133,744,974
26,111,544
2,157,881
Cost of sales and operations, total
31,995,876
14,044,454
13,971,517
3,979,905
98,968,730
21,407,493
1,124,686
Inventory, beginning of year
2,442,018
1,627,021
684,549
130,447
13,427,581
3,298,226
359,114
317,619
109,551
159,677
* 48,391
1,214,025
286,678
91,722
Purchases
27,457,567
12,499,648
11,798,096
3,159,823
89,754,517
19,778,110
1,008,793
Materials and supplies
1,676,118
688,334
511,243
476,541
4,339,929
503,390
* 51,771
Other costs
2,699,994
722,935
1,616,732
360,327
4,176,712
949,513
30,490
Inventory, end of year
2,597,439
1,603,037
798,779
195,624
13,944,035
3,408,424
417,205
Advertising expenses
224,837
113,628
66,838
44,371
1,315,185
181,909
46,463
Car and truck expenses
1,201,754
469,324
506,664
225,765
3,137,526
399,356
92,990
Commissions
329,047
167,766
112,763
48,518
1,160,861
261,491
15,741
Contract labor
479,349
159,011
235,473
84,864
875,111
104,593
69,372
Depletion
* 1,943
*1
* 1,941
0
2,229
* 1,759
0
Depreciation
453,353
229,044
161,247
63,062
1,249,017
189,964
18,242
Employee benefit programs
55,688
23,763
18,432
13,494
177,189
26,665
5,039
Insurance
204,330
98,234
91,416
14,679
854,423
152,265
18,750
Legal and professional services
162,989
57,066
68,419
37,505
527,082
57,007
8,302
Meals and entertainment deducted
150,383
66,587
55,442
28,354
292,219
32,304
5,902
Mortgage interest
51,617
25,017
24,128
* 2,472
376,081
57,704
7,680
Other interest paid on business indebtedness
123,588
63,438
53,737
6,414
462,460
112,536
6,201
Office expenses
168,436
69,013
65,694
33,729
609,207
72,717
24,738
Pension and profit-sharing plans
24,795
6,256
11,983
6,555
31,068
1,815
* 1,176
Rent paid on machinery and equipment
132,159
62,532
55,899
13,728
392,689
41,515
4,598
Rent paid on other business property
510,980
239,608
235,157
36,214
3,994,195
369,545
118,832
Repairs
233,900
139,063
86,880
7,957
789,969
207,139
17,736
Supplies
299,655
179,684
78,763
41,209
1,476,228
193,192
125,635
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of labor
Salaries and wages
1,223,082
542,240
546,646
134,196
5,592,503
794,544
116,395
Taxes paid
242,824
118,013
104,948
19,863
1,840,436
275,075
55,830
Travel
348,251
123,645
146,159
78,447
636,652
43,546
30,173
Utilities
403,997
182,586
165,051
56,360
2,197,873
227,236
48,666
1,991,620
653,345
1,094,437
243,837
6,184,595
873,818
170,903
172,280
96,581
50,999
24,699
424,933
15,197
* 16,312
Depreciation, Form 8829 [3]
28,884
21,488
2,616
4,781
48,256
2,138
* 850
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Other business deductions
Home office business deductions, total
Excess —casualty depreciations,
Form 8829 [3]
Net income [1,2]
0
0
0
0
0
0
0
5,893,164
2,362,065
2,214,569
1,316,530
18,107,034
1,941,686
397,093
Returns with Schedule C-EZ:
56
Number of returns
39,190
17,303
12,505
9,382
266,246
16,226
* 3,605
Business receipts
324,359
132,109
118,300
73,951
1,726,313
152,536
* 42,901
Business deductions
45,117
20,692
14,796
9,628
184,586
* 12,531
* 7,521
Net income
279,242
111,417
103,504
64,322
1,541,727
140,005
* 35,380
Footnotes at end of table.
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Retail trade—continued
Net income status, item
Electronic
and appliance
stores
Building
material and
garden
equipment and
supplies
dealers
Food and
beverage
stores
Health and
personal care
stores
Gasoline
stations
Clothing and
accessories
stores
Sporting
goods,
hobby, book,
and music
stores
(43)
(44)
(45)
(46)
(47)
(48)
(49)
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
31,909
38,607
111,326
128,459
16,495
141,980
99,190
4,278,051
5,681,993
27,441,511
8,542,482
25,993,055
10,637,049
7,765,976
7,687,199
4,236,890
5,755,179
27,076,002
8,513,181
25,780,701
10,409,990
Other business income (loss) [1]
41,162
-73,186
365,510
29,302
212,353
227,059
78,777
Business deductions, total [1,2]
3,950,655
5,321,372
26,478,435
7,831,591
25,754,792
10,105,100
7,387,763
Cost of sales and operations, total
2,646,993
3,612,524
19,769,343
5,368,172
22,952,567
5,944,552
4,800,662
Inventory, beginning of year
390,608
883,716
1,885,941
671,138
507,680
1,985,985
2,249,677
Cost of labor
* 79,725
217,952
162,002
* 46,263
53,460
96,447
43,906
Purchases
2,297,207
3,071,699
18,646,596
4,847,474
21,885,820
5,163,276
4,361,258
278,548
Materials and supplies
64,032
73,267
529,151
378,564
732,802
377,011
Other costs
78,961
290,933
322,804
114,037
335,578
416,974
164,660
Inventory, end of year
263,540
925,044
1,777,151
689,304
562,772
2,095,141
2,297,388
Advertising expenses
77,743
66,021
116,739
105,602
23,994
204,103
109,050
Car and truck expenses
93,290
121,890
213,724
171,924
94,406
215,185
205,453
Commissions
47,949
19,090
113,193
44,697
48,368
38,705
39,559
Contract labor
46,840
36,484
111,595
80,128
20,940
45,716
53,983
*1
* 26
* 64
0
*8
*3
* 437
48,116
169,655
232,453
72,982
168,800
109,185
142,504
Employee benefit programs
5,362
16,146
24,973
23,281
9,508
11,338
10,096
Insurance
41,307
77,004
185,624
53,842
77,652
79,914
63,002
Legal and professional services
13,919
28,136
83,308
50,159
34,390
70,690
38,977
Meals and entertainment deducted
8,928
11,036
19,299
18,361
4,193
21,862
16,718
Mortgage interest
22,622
42,897
53,733
7,343
66,384
30,022
40,679
Other interest paid on business indebtedness
8,902
35,304
67,264
27,453
64,457
63,917
84,413
Office expenses
31,064
23,950
63,171
72,185
22,888
88,255
67,067
* 595
5,104
804
4,552
683
* 2,200
* 728
Rent paid on machinery and equipment
10,824
6,173
104,856
52,690
29,887
64,527
37,235
Rent paid on other business property
124,722
84,563
862,002
242,736
284,630
1,021,624
317,898
Repairs
18,937
58,202
200,622
42,526
141,264
64,827
54,306
Supplies
71,368
74,096
272,935
92,322
35,691
212,017
136,241
Salaries and wages
214,462
384,532
1,509,587
581,284
698,235
602,019
389,953
Taxes paid
76,220
112,050
453,209
107,955
238,120
200,754
120,052
Travel
21,625
20,139
33,113
41,139
4,754
61,182
45,244
Utilities
90,298
136,456
665,305
130,177
250,446
265,437
165,235
Other business expenses
216,681
175,448
1,313,930
391,227
476,979
589,234
418,517
Home office business deductions, total
11,393
4,206
4,538
39,196
* 1,525
80,945
26,901
Depreciation, Form 8829 [3]
* 743
490
654
6,719
* 21
13,372
5,582
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Depletion
Depreciation
Pension and profit-sharing plans
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
0
0
0
0
0
0
0
328,900
363,427
967,956
711,120
254,522
560,919
377,511
Net income [1,2]
427,237
575,800
1,472,812
1,065,013
417,824
1,231,026
791,981
Deficit [2]
98,337
212,372
504,856
353,893
163,302
670,108
414,470
Net income less deficit [1,2]
Footnotes at end of table.
57
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Retail trade—continued
Net income status, item
Electronic
and appliance
stores
Building
material and
garden
equipment and
supplies
dealers
Food and
beverage
stores
Health and
personal care
stores
Gasoline
stations
Clothing and
accessories
stores
Sporting
goods,
hobby, book,
and music
stores
(43)
(44)
(45)
(46)
(47)
(48)
(49)
BUSINESSES WITH NET INCOME
Number of returns [1]
22,318
20,421
74,750
62,664
10,995
82,296
40,914
3,454,448
4,671,502
22,563,672
7,511,074
19,069,485
8,601,096
5,850,908
3,419,264
4,656,957
22,245,021
7,486,110
18,884,382
8,396,373
5,779,525
35,184
14,545
318,651
24,964
185,103
204,724
71,383
3,027,211
4,095,702
21,094,834
6,446,373
18,651,286
7,370,325
5,058,927
Cost of sales and operations, total
1,998,728
2,975,621
15,992,610
4,673,459
16,701,366
4,558,705
3,534,475
Inventory, beginning of year
317,818
664,585
1,432,489
440,556
383,831
1,356,398
1,097,567
Cost of labor
* 49,345
196,803
129,303
* 45,334
12,408
55,585
* 16,736
Purchases
1,751,002
2,486,914
15,093,941
4,174,929
15,943,784
3,997,602
3,286,613
237,903
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Materials and supplies
* 31,203
18,022
486,181
364,347
515,299
329,496
Other costs
* 54,098
278,697
262,021
110,860
279,671
330,749
124,308
Inventory, end of year
204,739
669,400
1,411,326
462,568
433,626
1,511,126
1,228,653
Advertising expenses
45,595
46,667
76,835
73,430
19,401
139,300
70,326
Car and truck expenses
60,111
85,196
140,071
88,636
53,619
97,688
109,510
Commissions
* 47,773
11,543
109,343
39,581
43,965
30,299
35,811
Contract labor
46,189
30,870
89,609
69,982
8,967
28,258
31,224
0
0
* 45
0
*2
* [4]
* 12
Depreciation
41,173
95,489
134,360
49,961
102,621
79,532
60,589
Employee benefit programs
* 1,632
13,223
21,385
22,771
3,261
10,380
5,959
Insurance
31,933
46,655
146,708
38,928
54,460
57,659
39,760
Legal and professional services
10,394
11,578
62,904
41,073
26,373
46,858
17,628
Meals and entertainment deducted
8,257
6,628
14,397
12,648
3,729
11,875
10,448
Mortgage interest
21,301
33,493
45,035
5,132
41,862
14,914
35,875
Other interest paid on business indebtedness
5,910
21,838
43,871
20,364
33,131
41,184
23,460
Office expenses
26,665
16,891
35,085
50,405
16,159
57,816
32,195
* 418
* 5,080
603
4,298
* 664
* 2,200
* 728
Rent paid on machinery and equipment
* 6,720
3,596
83,368
33,494
22,985
42,078
13,406
Rent paid on other business property
97,379
59,887
633,075
196,008
216,793
732,951
184,166
Repairs
14,528
33,234
155,134
36,068
68,377
37,356
32,994
Supplies
68,536
30,933
182,715
55,480
23,992
74,813
84,445
Salaries and wages
160,732
263,993
1,200,136
449,447
520,926
449,893
261,574
Taxes paid
61,634
83,982
349,952
87,418
161,622
156,374
83,187
Travel
19,682
14,942
14,121
28,909
1,367
31,891
23,373
Utilities
70,050
83,190
492,552
87,015
188,709
161,079
101,256
Other business deductions
172,041
117,014
1,064,509
249,934
331,467
438,781
252,870
Home office business deductions, total
* 9,336
3,918
* 3,359
22,273
* 1,446
51,556
10,805
Depreciation, Form 8829 [3]
* 364
* 426
* 223
3,192
*4
9,862
* 706
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Depletion
Pension and profit-sharing plans
Excess —casualty depreciations,
Form 8829 [3]
Net income [1,2]
0
0
0
0
0
0
0
427,237
575,800
1,472,812
1,065,013
417,824
1,231,026
791,981
Returns with Schedule C-EZ:
58
Number of returns
* 2,069
* 1,986
19,271
13,038
* 1,010
11,281
4,217
Business receipts
* 15,701
* 12,259
175,320
92,708
* 7,296
94,836
26,545
Business deductions
Net income
Footnotes at end of table.
* 495
* 240
* 3,052
9,659
* 4,021
* 16,886
* 2,853
* 15,207
* 12,019
172,267
83,049
* 3,275
77,950
23,692
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Retail trade—continued
Net income status, item
Transportation and warehousing
General
merchandise
stores
Miscellaneous
store
retailers
Nonstore
retailers
Total
Air and
rail
transportation
Water
transportation
Truck
transportation
(50)
(51)
(52)
(53)
(54)
(55)
(56)
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
20,612
589,993
969,223
1,145,033
12,794
7,660
592,197
2,589,019
33,044,640
25,177,973
89,584,134
1,749,161
895,721
68,438,475
67,723,417
2,568,853
32,720,496
24,733,688
88,459,206
1,630,042
888,670
Other business income (loss) [1]
20,166
324,144
444,285
1,124,928
119,119
7,051
715,059
Business deductions, total [1,2]
2,459,481
29,926,778
22,984,857
77,848,117
2,058,338
885,054
59,734,014
Cost of sales and operations, total
1,688,486
18,438,676
12,512,095
10,224,566
969,595
87,201
7,304,317
Inventory, beginning of year
408,709
4,448,445
2,063,141
200,556
90,294
* 1,496
55,519
Cost of labor
* 7,512
398,228
140,002
1,468,727
13,240
* 12,136
1,290,996
Purchases
1,766,613
1,533,028
15,518,822
10,724,742
3,169,279
469,508
* 20,919
Materials and supplies
* 67,951
1,646,060
654,003
875,449
91,125
* 10,433
666,760
Other costs
126,996
909,195
1,045,187
4,728,937
390,828
47,885
3,603,739
Inventory, end of year
79,310
455,711
4,482,074
2,114,980
218,383
85,400
* 5,669
Advertising expenses
20,792
360,424
537,389
239,238
5,128
1,532
81,562
Car and truck expenses
44,811
1,423,142
2,280,483
25,320,104
38,777
40,921
20,684,608
Commissions
1,305
333,152
479,684
998,835
17,987
15,772
729,206
Contract labor
19,443
251,009
268,470
4,708,675
19,397
12,334
3,698,685
Depletion
Depreciation
Employee benefit programs
0
1,647
* 990
2,183
* 24
* [4]
* 2,089
30,356
461,295
409,359
5,294,495
393,534
304,977
3,906,409
* 718
55,201
27,956
73,664
3,634
5,907
52,712
Insurance
13,297
235,120
150,305
2,741,542
25,293
33,190
2,181,611
Legal and professional services
8,243
218,173
189,030
311,148
28,643
5,506
202,865
Meals and entertainment deducted
4,442
126,681
154,840
2,077,406
3,908
1,833
1,962,257
Mortgage interest
15,297
139,497
26,699
304,892
26,845
3,996
186,576
Other interest paid on business indebtedness
7,148
150,660
86,460
452,900
38,965
10,725
341,169
Office expenses
9,023
217,452
272,642
367,480
5,900
2,909
228,748
* 69
9,347
6,858
4,555
71
* 1,267
2,322
Rent paid on machinery and equipment
14,838
163,131
85,571
2,643,168
13,072
13,009
1,544,777
Rent paid on other business property
107,431
1,417,806
588,433
712,571
30,477
10,977
375,751
Repairs
12,829
183,977
123,548
4,900,496
100,725
46,462
4,314,266
Pension and profit-sharing plans
Supplies
84,463
649,543
723,177
1,001,442
5,186
17,642
733,140
Salaries and wages
91,073
1,416,510
516,022
2,949,399
58,502
128,975
2,046,566
Taxes paid
42,517
503,305
215,166
1,227,554
13,838
15,454
993,766
Travel
6,176
300,384
367,788
779,615
19,932
5,202
584,504
Utilities
68,694
729,937
545,105
1,144,790
9,235
5,275
804,683
Other business expenses
166,730
1,890,382
1,998,146
9,042,822
219,239
113,789
6,592,681
Home office business deductions, total
* 1,300
193,718
347,924
175,721
2,310
* 139
131,974
Depreciation, Form 8829 [3]
* 78
22,278
60,179
17,158
* 133
* 24
13,480
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
0
0
* 21
*5
*5
0
*1
129,539
3,131,178
2,220,071
11,816,506
-254,296
18,822
8,711,287
Net income [1,2]
242,535
4,927,213
4,616,815
14,760,469
162,237
247,801
9,970,770
Deficit [2]
112,996
1,796,035
2,396,744
2,943,963
416,533
228,979
1,259,483
Net income less deficit [1,2]
Footnotes at end of table.
59
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Retail trade—continued
Net income status, item
Transportation and warehousing
General
merchandise
stores
Miscellaneous
store
retailers
Nonstore
retailers
Total
Air and
rail
transportation
Water
transportation
Truck
transportation
(50)
(51)
(52)
(53)
(54)
(55)
(56)
BUSINESSES WITH NET INCOME
Number of returns [1]
13,547
350,397
468,076
913,388
9,179
3,953
491,247
1,920,818
27,241,021
20,346,680
76,188,756
991,833
380,804
59,362,021
1,900,813
26,959,696
19,986,766
75,164,035
915,093
379,055
58,690,117
20,005
281,325
359,914
1,024,722
76,740
* 1,749
671,904
1,678,283
22,317,115
15,735,494
61,437,123
830,204
138,236
49,392,420
Cost of sales and operations, total
1,295,749
14,967,160
9,738,677
7,788,133
617,615
* 2,748
5,822,870
Inventory, beginning of year
267,629
2,499,848
1,309,520
109,864
* 24,203
0
41,300
Cost of labor
* 7,183
272,229
50,698
1,097,926
* 2,463
0
981,624
Purchases
1,523,466
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
1,183,936
12,705,228
8,343,665
2,488,466
* 320,002
* 76
Materials and supplies
* 15,494
1,244,976
541,847
653,216
* 71,706
* 396
569,631
Other costs
120,261
798,398
837,644
3,566,214
222,968
* 2,276
2,772,398
Inventory, end of year
298,754
2,553,518
1,344,696
127,552
* 23,727
0
65,549
Advertising expenses
7,983
240,454
366,823
177,542
1,570
619
67,613
Car and truck expenses
17,668,988
26,698
798,484
1,185,169
20,710,920
7,621
5,720
Commissions
* 315
206,589
358,410
807,402
* 8,174
* 895
604,099
Contract labor
* 10,761
215,486
169,801
3,897,490
* 13,874
* 4,334
3,125,607
Depletion
Depreciation
0
* 402
*9
* 2,153
*4
* [4]
* 2,082
20,866
251,723
204,496
3,335,136
28,998
19,007
2,888,892
Employee benefit programs
* 692
41,198
24,985
52,558
* 2,707
* 287
39,923
Insurance
7,280
161,259
98,767
2,208,019
7,730
8,251
1,818,338
Legal and professional services
4,174
155,511
85,280
238,500
20,445
1,262
165,606
Meals and entertainment deducted
2,640
95,412
87,978
1,813,988
2,441
683
1,741,490
Mortgage interest
* 12,245
96,321
4,517
240,545
* 1,432
* 24
170,050
Other interest paid on business indebtedness
* 2,684
95,372
55,910
285,175
3,964
1,096
248,427
3,391
140,750
132,394
289,774
4,678
489
186,523
* 69
7,566
6,451
2,770
* 15
* 62
1,953
Rent paid on machinery and equipment
* 4,127
99,080
37,721
2,397,980
* 3,331
* 10,554
1,365,218
Rent paid on other business property
70,578
909,071
405,910
522,555
10,794
* 779
307,378
Repairs
4,164
118,088
65,153
3,868,540
4,221
11,170
3,543,839
Supplies
8,015
353,797
274,676
756,882
3,166
3,467
633,631
Salaries and wages
40,700
985,636
348,526
1,936,045
22,701
28,293
1,461,013
Taxes paid
28,606
359,853
136,903
984,451
2,815
4,967
819,800
Travel
2,114
211,276
215,258
624,718
9,247
1,307
503,263
Utilities
39,492
428,401
270,226
910,597
5,158
1,734
672,032
Other business deductions
83,642
1,208,907
1,220,709
7,289,918
37,654
30,293
5,375,743
Home office business deductions, total
Office expenses
Pension and profit-sharing plans
* 1,297
114,559
174,876
151,402
* 1,728
* 134
111,271
Depreciation, Form 8829 [3]
* 78
8,374
22,040
11,990
* 14
* 24
9,474
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
Excess —casualty depreciations,
Form 8829 [3]
Net income [1,2]
0
0
0
*1
0
0
*1
242,535
4,927,213
4,616,815
14,760,469
162,237
247,801
9,970,770
Returns with Schedule C-EZ:
60
Number of returns
* 1,008
93,304
99,229
131,404
5,428
* 1,009
45,735
Business receipts
* 12,166
663,635
430,410
956,054
19,158
* 10,703
464,419
Business deductions
Net income
Footnotes at end of table.
0
56,611
70,716
148,855
8,120
* 60
46,770
* 12,166
607,024
359,694
807,198
11,038
* 10,643
417,649
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Transportation and warehousing—continued
Net income status, item
Other transit
Pipeline
and ground
transportation
transportation
(57)
(58)
Support
activities for
Scenic
transportation
and
(including
sightseeing
transportation motor vehicle
towing)
(59)
(60)
Information
Couriers
and
messengers
Warehousing
and
storage
facilities
Total
Publishing
industries
(except
internet)
(61)
(62)
(63)
(64)
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
256,641
* 325
9,796
62,899
192,504
10,216
349,703
62,056
8,088,392
* 178,335
515,051
3,545,370
5,574,217
599,412
10,759,269
1,844,669
1,848,188
8,016,863
* 178,335
489,625
3,482,846
5,452,734
596,676
10,599,821
Other business income (loss) [1]
71,529
0
* 25,426
62,524
* 121,484
2,736
159,448
-3,519
Business deductions, total [1,2]
6,093,617
* 175,931
542,022
3,251,046
4,647,139
460,957
8,222,862
1,403,411
Cost of sales and operations, total
225,299
* 148,192
* 102,249
1,076,942
189,208
121,563
2,347,083
478,570
Inventory, beginning of year
* 235
* 1,129
0
29,214
* 7,000
* 15,668
117,641
24,353
Cost of labor
* 49,402
0
* 4,008
* 54,002
* 25,033
* 19,911
276,723
142,171
Purchases
* 126,812
* 147,666
0
478,224
* 65,371
* 94,166
843,735
54,967
Materials and supplies
* 2,972
0
* 8,233
92,640
* 3,287
0
179,725
38,113
Other costs
46,075
0
* 90,009
451,480
* 90,811
8,109
1,046,130
247,059
* 197
* 602
0
28,618
* 2,294
* 16,292
116,871
28,093
51,896
* 743
49,868
29,065
16,152
3,292
179,665
25,034
104,332
Inventory, end of year
Advertising expenses
Car and truck expenses
1,392,652
* 7,089
* 17,607
363,180
2,733,991
41,280
514,481
Commissions
150,994
0
* 5,257
21,298
47,733
* 10,588
128,649
11,199
Contract labor
155,745
* 225
* 42,592
150,764
555,657
73,276
520,601
28,825
Depletion
Depreciation
Employee benefit programs
0
*2
0
0
0
* 67
* 73
* 20
256,657
* 3,713
82,127
198,938
123,887
24,253
395,511
23,345
15,119
5,346
0
* 939
4,081
* 393
650
30,502
Insurance
295,980
* 1,478
10,719
91,159
95,980
6,133
70,539
11,132
Legal and professional services
27,489
* 132
944
19,016
20,806
5,747
181,566
22,579
Meals and entertainment deducted
56,228
0
* 322
21,871
30,383
604
88,821
7,668
Mortgage interest
55,530
0
* 8,893
11,659
* 7,058
* 4,335
12,839
* 2,524
Other interest paid on business indebtedness
22,135
* 812
* 915
25,550
7,187
5,443
47,431
8,195
Office expenses
45,616
0
2,993
23,516
54,717
3,083
169,526
26,020
* 1,027
* 202
0
0
* 481
* 47
* 165
2,719
Rent paid on machinery and equipment
Pension and profit-sharing plans
1,005,855
* 1,356
* 419
32,661
23,502
8,516
51,522
5,414
Rent paid on other business property
125,302
* 459
* 35,578
51,419
60,385
22,223
316,997
19,833
Repairs
302,983
* 746
14,717
58,109
53,196
9,293
75,954
15,216
Supplies
64,997
* 1,010
6,397
79,579
81,467
12,023
239,042
25,345
Salaries and wages
208,149
* 2,147
* 64,615
361,263
* 49,020
30,161
564,320
117,490
Taxes paid
102,780
* 3,351
14,737
46,581
22,237
14,811
94,240
16,495
Travel
58,501
0
3,663
58,690
41,906
7,217
232,497
28,144
Utilities
Other business expenses
Home office business deductions, total
126,581
* 4,476
18,643
63,942
102,521
9,436
318,886
37,093
1,283,460
0
57,829
449,597
288,194
38,033
1,335,761
311,525
16,909
0
0
4,275
15,745
* 4,367
264,554
55,168
Depreciation, Form 8829 [3]
* 1,213
0
0
* 202
958
* 1,148
47,989
5,587
Casualty loss, Form 8829 [3]
0
0
0
0
0
0
0
0
Carryover of excess casualty losses and
depreciation, Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
0
0
0
0
0
0
* 255
0
1,994,768
* 2,404
-18,198
294,302
929,175
138,243
2,583,535
464,198
2,363,346
* 2,797
44,609
504,623
1,295,427
168,859
3,658,829
619,712
368,578
* 393
62,807
210,321
366,252
30,616
1,075,294
155,515
61
Sole Proprietorship Returns, 2011
Statistics of Income Bulletin | Summer 2013
Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year
2011—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Transportation and warehousing—continued
Net income status, item
Support
activities for
Scenic
Other transit
transportation
and
Pipeline
and ground
(including
sightseeing
transportation
transportation
transportation motor vehicle
towing)
(57)
(58)
(59)
(60)
Information
Couriers
and
messengers
Warehousing
and
storage
facilities
Total
Publishing
industries
(except
internet)
(61)
(62)
(63)
(64)
BUSINESSES WITH NET INCOME
Number of returns [1]
214,897
* 319
5,318
44,903
136,808
6,766
231,613
39,355
7,266,054
* 178,146
450,583
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