# 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

Fabricate

[Text truncated at 120,000 characters. The full text is on the page linked above.]

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Aad4fd74db2295499. Public record. Not legal advice.