Sole Proprietorship Returns, 2012
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Sole Proprietorship Returns, 2012
by Adrian Dungan
F
or Tax Year 2012, taxpayers reported nonfarm sole proprietorship activity on approximately 23.6 million individual
income tax returns, a 0.5-percent increase from 2011. Profits
rose to $304.9 billion in 2012, a 7.9-percent improvement over
the previous year. In constant dollars, total nonfarm sole proprietorship profits increased 6.0 percent in 2012. Profits as a
percent of business receipts rose 1.1-percentage points to 23.4
percent, resulting in the highest level during the 25-year period,
1988 through 2012. All nonfarm sole proprietorship industries
experienced increases in profits for 2012, except the health care
and social assistance sector (down 3.1 percent). The real estate
and rental and leasing sector reported the greatest rise in profits
(up 41.1 percent or $6.2 billion), followed by the construction
sector (up 16.3 percent or $4.7 billion). Compared to all other
sectors, the professional, scientific, and technical services sector
reported the largest profits, increasing 5.7 percent to $76.5 billion, and accounting for about a quarter (25.1 percent) of total
profits. Despite its decrease in profits, the health care and social
assistance sector reported the next largest amount of profits
($49.7 billion), accounting for 16.3 percent of total profits for
2012.
For sole proprietorships as a whole, receipts increased 2.8
percent, while deductions increased 1.4 percent. The retail trade
sector reported the largest shares of total business receipts (14.7
percent) and total business deductions (18.0 percent). The real
estate and rental and leasing sector reported the largest rise in
business receipts, with a 15.9-percent increase. Among all industrial sectors, the finance and insurance sector experienced
the largest downturn in receipts, losing $8.8 billion or 10.6 percent. This sector also reported the largest decrease in deductions,
declining $9.8 billion or 15.0 percent.
Returns and Receipts
Professional, scientific, and technical services made up the largest sector in terms of the number of individual tax returns reporting nonfarm sole proprietorship activity for 2012, followed by
the other services sector, which was mainly comprised of personal and laundry services (Figure A).1 Tax returns filed in the
professional, scientific, and technical service sector remained
at approximately 3.2 million for 2011 and 2012; however, this
sector showed a 0.6-percent decrease between those years in the
number of returns filed. In comparison, other services had the
Figure A
Nonfarm Sole Proprietorship Returns, Receipts, and Deductions, by Selected Industrial Sectors, Tax Years 2011 and 2012
[Number of returns is in thousands—money amounts are in billions of dollars]
Selected industrial sectors
All nonfarm industries
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
Number of returns
Total business receipts
2011
2012
(2)
23,553.9
2,648.7
2,088.0
360.9
2,298.7
1,133.1
616.1
1,189.8
1,132.2
3,227.6
Percentage
change
(3)
0.5
0.9
-1.4
0.7
-0.6
-1.0
-2.1
2.0
2.1
-0.6
(4)
1,265.9
170.3
122.4
54.6
190.1
89.6
83.3
53.3
49.8
167.9
2,550.1
2,218.6
1,436.0
2,520.7
2,189.0
1,476.5
-1.2
-1.3
2.8
1,165.5
3,029.1
1,936.0
2,710.1
1,201.7
3,116.1
2,054.6
2,776.6
3.1
2.9
6.1
2.5
2011
2012
(1)
23,426.9
2,624.6
2,117.1
358.6
2,312.5
1,145.0
629.1
1,166.8
1,109.1
3,246.5
Total business deductions [1]
2011
2012
(5)
1,301.6
188.5
131.1
53.7
190.9
93.0
74.5
61.8
57.0
173.6
Percentage
change
(6)
2.8
10.7
7.1
-1.7
0.4
3.8
-10.6
15.9
14.5
3.4
(7)
984.2
141.3
98.5
50.0
179.6
77.8
65.3
38.2
34.5
95.6
(8)
997.6
154.8
105.0
48.4
179.7
79.9
55.6
40.5
36.0
97.2
Percentage
change
(9)
1.4
9.6
6.6
-3.2
0.1
2.6
-15.0
6.0
4.4
1.7
67.3
124.8
34.1
69.3
122.3
36.1
3.0
-2.0
5.8
46.7
73.7
25.0
47.3
72.8
26.9
1.3
-1.1
7.6
25.3
94.0
48.8
136.7
26.9
94.7
52.1
143.2
6.3
0.8
6.9
4.8
16.9
70.0
32.8
121.0
18.4
68.3
33.8
126.1
9.0
-2.5
3.2
4.2
[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. Percentages were calculated before rounding.
SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014
For 2012, the 23,553,850 nonfarm sole proprietorship returns accounted for an estimated 26,207,024 nonfarm businesses. For purposes of these statistics, if a proprietor owned more than one
business, the Statistics of Income (SOI) Division combined the statistics for each business with those of the proprietor’s dominant business and included them 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
Statistics of Income Bulletin | Winter 2015
www.irs.gov/taxstats
Sole Proprietorship Returns, 2012
largest percentage increase among all sectors in the number of
tax returns filed (up 2.9 percent), increasing from 3.0 million
returns for 2011 to over 3.1 million returns for 2012.
Total business receipts (the sum of “income from sales and
operations” and “other business income”) for all nonfarm sole
proprietorship industries increased 2.8 percent, from $1,265.9
billion for 2011 to $1,301.6 billion for 2012.2 The retail trade
sector accounted for the largest share of total business receipts
(14.7 percent) in 2012. Business receipts in this sector increased
0.4 percent between 2011 and 2012, following a 4.5-percent increase between 2010 and 2011.3
The real estate and rental and leasing sector had the largest
percentage gain in business receipts (up 15.9 percent), followed
by the construction sector (up 10.7 percent), which rose from
$170.3 billion for 2011 to $188.5 billion for 2012. The construction sector also experienced the largest dollar increase in
receipts, rising $18.3 billion during the year. In comparison, the
finance and insurance sector showed the largest percentage decrease in business receipts (down 10.6 percent) for 2012.
In terms of constant dollars, total business receipts for 2012
increased 1.0 percent to $1,128.0 billion (Figure B).4 This
increase put total business receipts very close to the $1,121.7
Figure B
Nonfarm Sole Proprietorship Receipts, Deductions, and Profits, Tax Years 1988–2012
[Money amounts are in billions of dollars]
Tax year
Current
dollars
(1)
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
1,301.6
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Total business receipts
Constant dollars [2]
Percentage
Amount
change
(2)
(3)
1,003.2
[3]
996.6
-0.7
1,011.9
1.5
953.2
-5.8
963.1
1.0
968.0
0.5
989.9
2.3
990.2
[4]
1,014.9
2.5
1,029.4
1.4
1,073.9
4.3
1,117.2
4.0
1,151.7
3.1
1,121.7
-2.6
1,117.8
-0.3
1,116.0
-0.2
1,177.6
5.5
1,222.9
3.8
1,238.0
1.2
1,246.0
0.6
1,212.9
-2.7
1,075.1
-11.4
1,077.1
0.2
1,116.8
3.7
1,128.0
1.0
Total business deductions [1]
Constant dollars [2]
Percentage
Amount
change
(4)
(5)
(6)
545.7
814.6
[3]
560.2
805.8
-1.1
589.2
816.1
1.3
571.2
764.0
-6.4
583.1
761.9
-0.3
600.8
768.0
0.8
623.8
781.0
1.7
638.1
782.6
0.2
666.5
802.1
2.5
683.9
808.8
0.8
716.2
837.5
3.6
761.4
877.5
4.8
806.4
909.7
3.7
799.6
882.1
-3.0
808.9
878.1
-0.5
820.2
871.6
-0.7
892.4
922.2
5.8
953.4
953.4
3.4
1,001.1
969.5
1.7
1,044.3
982.5
1.3
1,053.7
970.1
-1.3
934.5
852.6
-12.1
929.0
837.0
-1.8
984.2
868.2
3.7
997.6
864.5
-0.4
Current
dollars
Net income less deficit (profits)
Constant dollars [2]
Percentage
Amount
change
(7)
(8)
(9)
126.3
188.5
[3]
132.7
190.9
1.2
141.4
195.8
2.6
141.5
189.3
-3.4
154.0
201.2
6.3
156.5
200.0
-0.6
166.8
208.8
4.4
169.3
207.6
-0.6
176.8
212.7
2.5
186.6
220.7
3.8
202.3
236.5
7.2
207.9
239.7
1.3
214.7
242.2
1.1
217.4
239.8
-1.0
221.1
240.0
0.1
230.3
244.7
2.0
247.6
255.8
4.5
269.9
269.9
5.5
278.0
269.3
-0.2
280.6
263.9
-2.0
264.5
243.5
-7.7
244.8
223.3
-8.3
267.7
241.2
8.0
282.6
249.3
3.4
304.9
264.2
6.0
Current
dollars
[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: Percentages were calculated before rounding.
SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
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.
3
Adrian Dungan, “Sole Proprietorship Returns, 2011,” Statistics of Income Bulletin, Summer 2012, Volume 32, Number 1, pp. 5–70. In 2011, business receipts in the retail trade sector increased
by 4.5 percent, from $181.8 billion in 2010 to $190.1 billion
4
Based on the overall implicit price deflator for Gross Domestic Product (GDP). See U.S. Department of Commerce, Bureau of Economic Analysis, Survey of Current Business. Indices used
for this article were:
2
1988
1989
1990
1991
1992
1993
1994
Year
Indices
66.988
69.518
72.201
74.760
76.533
Year
1995
1996
1997
1998
1999
Indices
81.536
83.088
84.555
85.511
86.768
Year
2001
2002
2003
2004
2005
Indices
90.650
92.118
94.100
96.770
100.000
Year
2007
2008
2009
2010
2011
Indices
106.296
108.619
109.615
110.992
113.359
78.224
79.872
2000
88.647
2006
103.257
2012
115.387
Statistics of Income Bulletin
2
Winter 2015
Sole Proprietorship Returns, 2012
billion total for 2001, but still below the peak level ($1,246 billion) for 2007.
increase in deductions (from $141.3 billion to $154.8 billion),
representing the largest percentage increase in business deductions (up 9.6 percent) for 2012. In comparison, the finance and
insurance sector reported the largest percentage decrease in deductions, dropping 15.0 percent, or $9.7 billion. When accounting for inflation, total business deductions decreased 0.4 percent
in 2012.
The total cost of sales and operations represented 39.1 percent
(or $389.8 billion) of total business deductions for the year, a
1.0-percent decrease from 2011 (Figure C). Total business “expenses” (total business deductions minus the cost of sales and
Deductions
Total business deductions (“cost of sales and operations” plus
business expenses, including expenses for home office) in current dollars increased 1.4 percent, from $984.2 billion in 2011
to $997.6 billion in 2012.5, 6 Deductions for the largest sector
in terms of total business deductions, the retail trade sector,
increased 0.1 percent (from $179.6 billion to $179.7 billion).
The second largest sector, the construction sector, reported an
Figure C
Components of Nonfarm Sole Proprietorship Business Deductions, Tax Years 2011 and 2012
[Money amounts are in millions of dollars]
Business deductions
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
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent on machinery and equipment
Rent on other business property
Repairs
Salaries and wages
Supplies
Taxes paid
Travel
Utilities
Other business deductions
Schedule C-EZ business deductions
2011
2012
Percentage
increase
(1)
(2)
(3)
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
10,004.9
1,345.4
16,630.2
10,884.1
8,413.8
4,430.2
5,925.9
11,594.9
1,056.5
8,481.4
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
997,563.2
389,755.3
39,186.8
30,613.0
251,131.3
49,980.4
59,269.4
40,425.8
607,808.0
13,699.9
86,142.0
14,243.8
42,039.7
937.1
34,244.9
2,940.9
10,038.9
1,336.9
16,879.7
10,848.1
8,806.9
3,621.2
5,736.3
11,998.0
1,283.5
8,754.7
34,370.9
16,783.5
79,758.1
33,525.3
18,173.1
13,470.8
27,981.6
109,212.4
4,264.5
1.4
-1.0
-5.5
8.8
-1.8
1.9
-3.8
-3.9
2.9
2.2
3.3
12.3
11.3
-6.1
-3.8
-0.3
0.3
-0.6
1.5
-0.4
4.7
-18.3
-3.2
3.5
21.5
3.1
-1.0
6.2
2.3
4.2
2.6
6.7
4.0
4.8
6.9
[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.
SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
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). SOI did not deduct salaries paid to owners as wages paid on Schedule C, nor did it include salaries as wages received on 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
Statistics of Income Bulletin
3
Winter 2015
Sole Proprietorship Returns, 2012
Figure D
Components of Nonfarm Sole Proprietorship Business Expenses as a Percentage of Total Business Expenses, Tax Year 2012
Type of business expense
Total interest
1.5
Office expenses
2.0
Travel
2.2
Advertising expenses
2.3
Commissions
2.3
Repairs
2.8
Insurance
2.8
Taxes paid
3.0
Utilities
4.6
Supplies
5.5
Depreciation [1]
5.6
Contract labor
6.9
Rent paid on machinery, equipment and other business property
7.1
Salaries and wages
13.1
Car and truck expenses
14.2
Other business deductions [2]
24.1
0
5
10
15
20
25
Percent of total business expenses
[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] below.
[2] Includes depletion; employee benefit programs; legal and professional services; pension and profit-sharing plans; meals and entertainment; home office; and other
business expenses. Other business deductions also includes all Schedule C-EZ, Net Profit from Business, deductions of $4.3 billion.
NOTES: Total business expenses equals all business deductions minus cost of sales and operations. Percentages are based on an estimated total business expense of
$607.8 billion. Detail may not add to 100 percent because of rounding.
SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
operations) increased 2.9 percent to $607.8 billion for 2012. Car
and truck expenses made up the largest component of business
expenses (14.2 percent), followed by salaries and wages (13.1
percent), rent paid on machinery, equipment, and other business
property (7.1 percent), and contract labor (6.9 percent) (Figure
D). Car and truck expenses increased 3.3 percent to $86.1 billion for the year; salaries and wages increased 2.3 percent to
$79.8 billion.
Historically, constant dollar depreciation increased almost
every year from 1993 through 2004, before declining for 6 out
of the 8 years from 2005 until 2012 (Figure E).7 The increases
in 2003 and 2008 coincided with legislative changes to section
179 of the Internal Revenue Code. These changes substantially
increased the amount of certain investment property that could
be expensed in a given year (rather than depreciated over time).
In 2003, under the Jobs and Growth Tax Relief Reconciliation
Act of 2003, the maximum allowable section 179 deduction
vaulted from $24,000 in 2002 to $100,000 in 2003. This change
led to an 11.6-percent increase in constant dollar depreciation
for 2003, creating the highest growth in depreciation of any year
between 1988 and 2012. However, in subsequent years, declining depreciation followed the initial jump in depreciation. From
2004 through 2007, in constant dollars, depreciation declined
in each year. In 2004, deductions for depreciation decreased
0.1 percent, marking the first drop in 9 years. This downward
trend was even more evident in 2005 as depreciation fell 11.8
percent, followed by a 3.3-percent decrease in 2006 and a
1.3-percent decrease in 2007. During this same 4-year period,
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
Statistics of Income Bulletin
4
Winter 2015
Sole Proprietorship Returns, 2012
Figure E
Nonfarm Sole Proprietorship Net Income, Deficit, and Depreciation, Tax Years 1988–2012
[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
2012
Constant dollars [1]
Percentage change in constant dollars [1]
Net income
Deficit
Depreciation [2]
Net income
Deficit
Depreciation [2]
Net income
Deficit
Depreciation [2]
(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
357.1
(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
52.2
(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
34.2
(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
309.5
(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
45.2
(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
29.7
(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
4.1
(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
-5.7
(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
-5.5
[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 changes were calculated before rounding.
SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
section 179 limits gradually increased for inflation, finally rising
to $125,000 in 2007.8 In 2008, the section 179 limit doubled
to $250,000, and there was a 2.3-percent increase in constant
dollar depreciation. The $250,000 limit remained for 2009 and
depreciation dropped 17.4 percent, making this the largest decrease since 1988. In 2010, the section 179 limit doubled again
to $500,000 and constant dollar depreciation increased 0.4 percent, from $31.5 billion to $31.6 billion.9 The section 179 limit
remained $500,000 for Tax Years 2011 and 2012. Constant
dollar depreciation declined 0.7 percent and in 2012, it dropped
another 5.5 percent to $29.7 billion, the lowest level over the 25
years of this study.
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.
(These two schedules are the source of sole proprietorship statistics.) For Tax Year 2012, 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
Under the Jobs and Growth Tax Relief Reconciliation Act of 2003, the maximum amount of the 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. The Small Business and Work Opportunity Tax Act of 2007 further expanded this to $125,000 for 2007 (PL 110-28). 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.
9
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.
8
Statistics of Income Bulletin
5
Winter 2015
Sole Proprietorship Returns, 2012
passive activity losses from the business. Since taxpayers using
Schedule C-EZ do not itemize business deductions, the detailed
deductions in Table 2 are slightly understated and do not add to
the totals.
For Tax Year 2012, approximately 4.7 million taxpayers filed
nonfarm sole proprietorship returns (Schedule C-EZ), marking
a 2.1-percent increase from the number filed for 2011 (Figure
F). For 2012, the administrative and support sector accounted
for the largest number of Schedule C-EZ returns (0.8 million),
representing 30.1 percent of the total sole proprietorship returns
for the sector.10 Business receipts reported on Schedule C-EZ
totaled $38.8 billion, or 3.0 percent of total business receipts
reported. Business deductions accounted for only 0.4 percent of
total business deductions for all industries, or $4.3 billion of the
total $997.6 billion. Despite having the largest concentration of
Schedule C-EZ filers, receipts and deductions reported by the
administrative and support services sector accounted for only
8.6 percent of that sector’s business receipts and 1.4 percent of
its total business deductions.
increased 7.9 percent from $282.6 billion in 2011 to $304.9 billion in 2012. The professional, scientific, and technical services
sector reported the largest percentage of total profits of all nonfarm sole proprietorships (25.1 percent), and had a 5.7-percent
increase in profits for 2012. Of all the principal industrial sectors, only the health care and social assistance sector reported
a decline in profits, dropping 3.1 percent to $49.7 billion. The
real estate and rental and leasing sector realized the largest percentage increase in profits, rising 41.1 percent for a gain of $6.2
billion, followed by the construction industry (up 16.3 percent),
wholesale trade (up 13.3 percent), and transportation and warehousing (up 10.9 percent).
In constant dollars, total profits rose 6.0 percent for 2012,
marking the third year in a row that profits increased in real
terms, following 4 consecutive years of decreases (Figure B).
In general, as a percentage of business receipts, net income less
deficit has increased over time from a low of 18.8 percent for
1988 (Figure I). Profits as a percentage of business receipts have
remained between 20.7 percent and 22.1 percent since 1992,
peaking in 2005. However, this trend was broken in 2008, when
the percentage dropped to 20.1 percent, only to come back into
the range in 2009 when it increased to 20.8 percent. In 2010,
profits as a percent of business receipts rose 1.6 percent to 22.4
percent, exceeding the previous high. For 2011, the percentage
dropped slightly to the second-highest level ever, dropping 0.1
percent to 22.3 percent. In 2012, the percentage of net income
Profits and Losses
In 2012, most of the largest principal industrial sectors reported
increased sole proprietorship profits (net income less deficit).
Figure B presents total profits for all industries (in both current
and constant dollars) since 1988, while Figures G and H present
profits by industrial sector for 2011 and 2012.11 Total profits
Figure F
All Nonfarm Sole Proprietorship Returns and Those with Schedule C-EZ, by Selected Industrial Sectors, Tax Year 2012
[Number of returns is in thousands—money amounts are in millions of dollars]
Selected industrial sectors
All nonfarm industries
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
Number of returns
Percentage
With
of
Total
Schedule
total
C-EZ
Total business receipts
Percentage
On
Total
of
Schedule
total
C-EZ
Total business deductions [1]
Percentage
On
of
Schedule
Total
total
C-EZ
(1)
(2)
(3)
(4)
(5)
(7)
(8)
23,553.9
4,728.7
20.1
1,301,569.7
38,789.8
3.0
997,563.2
4,264.5
0.4
2,648.7
360.9
2,298.7
1,133.1
616.1
1,189.8
3,227.6
469.3
39.3
254.4
131.6
62.9
115.3
535.6
17.7
10.9
11.1
11.6
10.2
9.7
16.6
188,517.4
53,697.6
190,889.6
92,991.0
74,450.6
61,771.9
173,610.2
4,352.3
384.2
1,437.2
1,040.0
657.2
1,250.7
6,431.6
2.3
0.7
0.8
1.1
0.9
2.0
3.7
154,802.7
48,397.5
179,707.7
79,900.2
55,553.0
40,518.4
97,200.3
439.8
47.9
219.1
139.7
48.7
163.1
559.3
0.3
0.1
0.1
0.2
0.1
0.4
0.6
2,520.7
2,189.0
1,476.5
3,116.1
2,776.6
758.1
592.8
332.4
723.3
713.6
30.1
27.1
22.5
23.2
25.7
69,315.7
122,333.1
36,054.6
94,728.7
143,209.5
5,967.1
5,378.2
1,666.0
6,096.8
4,128.3
8.6
4.4
4.6
6.4
2.9
47,324.7
72,830.9
26,931.7
68,268.2
126,128.0
655.4
453.0
328.5
695.9
514.1
1.4
0.6
1.2
1.0
0.4
(6)
(9)
[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.
SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
Based on the NAICS system, the full name of the administrative and support services sector is administrative and support and waste management and remediation services sector. The waste
management and remediation services portion makes up a small percentage of the overall numbers reported under this classification (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.
10
Statistics of Income Bulletin
6
Winter 2015
Sole Proprietorship Returns, 2012
Figure G
Nonfarm Sole Proprietorship Profits, by Selected Industrial Sectors, Tax Years 2011 and 2012
[Money amounts are in billions of dollars]
Net income less deficit (profits)
Selected industrial sectors
2011
2012
Percentage change
(1)
(2)
(3)
All nonfarm industries
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
NOTES: Detail may not add to totals because of rounding. Percentage changes were calculated before rounding.
SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
282.6
29.1
24.0
4.7
10.6
11.8
18.0
15.1
15.3
72.4
304.9
33.8
26.2
5.3
11.3
13.1
18.9
21.3
21.0
76.5
7.9
16.3
9.0
13.3
6.3
10.9
4.9
41.1
36.9
5.7
20.6
51.3
9.1
8.5
24.1
16.0
15.9
22.0
49.7
9.1
8.5
26.5
18.3
17.3
6.9
-3.1
0.4
0.5
10.2
14.4
9.0
Figure H
Nonfarm Sole Proprietorship Profits as a Percentage of Total Profits, by Selected Industrial Sectors, Tax Year 2012
Selected industrial sector
Wholesale trade (merchant wholesalers)
1.7
Arts, entertainment, and recreation
3.0
Retail trade
3.7
Transportation and warehousing
4.3
All other industries
5.7
Finance and insurance
6.2
Real estate and rental and leasing
7.0
Administrative and support and waste management and remediation
services
7.2
Other services
8.7
Construction
11.1
Health care and social assistance
16.3
Professional, scientific, and technical services
25.1
0
5
10
15
20
25
30
Percentage of total profits
NOTES: Percentages are based on estimated total profits of $304.5 billion. Profits is a designation for "net income less deficit," shown elsewhere in this article.
Detail may not add to 100 percent because of rounding.
Source: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
Statistics of Income Bulletin
7
Winter 2015
Sole Proprietorship Returns, 2012
Figure I
Nonfarm Sole Proprietorship Net Income Less Deficit (Profits) as a Percentage of Total Business Receipts, Tax Years 1988–2012
Percentage
25
24
23.4
23
22.4
21.9
22.0
22
21.4
20.9
21
21.1
20.7
21.5
19.2
21.4
21.7
21.0 21.0
21.5
21.7
21.2
20.8
21.0
19.9
20
22.3
22.1
20.1
19.4
18.8
19
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 2012
Tax year
Source: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
less deficit to total business receipts rose to its highest level in
the 25 years covered by this article, jumping 1.1 percent up to
23.4 percent. For 2012, in constant dollars, net income increased
(up 4.1 percent) and net deficit decreased for the third straight
year (down 5.7 percent). From 1999 through 2009, net deficits
increased every year.
The professional, scientific, and technical services sector
again (as it had in 2011) had the largest percentage of sole proprietorship profits (25.1 percent) for 2012. Despite profits falling to $49.7 billion for 2012, the health care and social assistance sector reported the second largest profits for the year. This
marked a 3.1-percent decrease from 2011 levels and represented
16.3 percent of all sole proprietorship profits. These sectors were
followed by construction (11.1 percent), other services (8.7 percent), and administrative and support services (7.2 percent) in
terms of overall share of sole proprietor profits.
Tax Year 2001 is the first year in which data became available on the number of limited liability companies (LLCs) among
nonfarm sole proprietorship returns. LLC entities have limited
liability (like corporations), but 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, approximately 126,000 sole proprietorship returns indicated a status as an LLC, just 0.7 percent of total sole proprietorship returns (Figure K). In contrast, for Tax Year 2012,
the number of these sole proprietorships rose to approximately
1,324,000 and accounted for 5.6 percent of the total nonfarm
sole proprietorship returns, a more than tenfold increase since
2001. The increase in the number of LLC returns has resulted
Industries
In 2012, the majority of industries reported an increase in total
business receipts. Using receipts as a measure of business size,
retail trade was the largest sole proprietorship industrial sector
for 2012, with 14.7 percent of all business receipts (Figures A
and J). Total receipts reported for this sector were 0.4 percent
higher for 2012 ($190.9 billion), than for 2011 ($190.1 billion).
Deductions also rose 0.1 percent for this sector to $179.7 billion
for the year. These modest percentage increases in total receipts
and total deductions led to increased profits in the retail sector
as they rose 6.3 percent (Figure G). In terms of receipts, the construction sector was the second largest industrial sector for 2012,
reporting 14.5 percent of all business receipts and a 10.7-percent
growth in receipts. The finance and insurance industry reported
the largest decrease in business receipts (down 10.6 percent),
falling from $83.3 billion in 2011 to $74.5 billion in 2012.
Statistics of Income Bulletin
8
Winter 2015
Sole Proprietorship Returns, 2012
Figure J
Nonfarm
Sole Proprietorship Business Receipts as a Percentage of Total Business Receipts, by Selected Industrial Sectors,
Nonfarm Sole Proprietorship Business Receipts as a Percentage of Total Business Receipts,
Tax
Year
2012
by Selected Industrial Sectors, Tax Year 2012
Selected industrial sector
Arts, entertainment, and recreation
2.8
Wholesale trade (merchant wholesalers)
4.1
Real estate and rental and leasing
4.7
Administrative and support and waste management and remediation services
5.3
Finance and insurance
5.7
Transportation and warehousing
7.1
Other services
7.3
Health care and social assistance
9.4
All other industries
11.0
Professional, scientific, and technical services
13.3
Construction
14.5
Retail trade
14.7
0
5
10
15
Percent of total business receipts
NOTES: Percentages are based on estimated total business receipts of $1.3 trillion. Detail may not add to 100 percent because of rounding.
Source: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014
in a rise in the LLC share of total nonfarm sole proprietorship
business receipts, from approximately 2.3 percent in 2001 to
22.4 percent in 2012 (Figure L). Similarly, the portion of total
net income (less deficit) of all nonfarm sole proprietorships attributable to LLCs has increased, from 1.0 percent in 2001 to
11.8 percent in 2012.
assistance sector was the only principal sector to experience a
drop in profits, losing $1.6 billion.
For all sole proprietorships, receipts increased 2.8 percent,
while deductions increased 1.4 percent. The largest sole proprietorship industrial sector, based on business receipts, was the
retail trade sector, accounting for 14.7 percent of all receipts.
Real estate and rental and leasing had the largest increase in receipts at 15.9 percent. The finance and insurance sector experienced the largest downturn in receipts from 2011 to 2012, losing
$8.8 billion. While deductions increased for all sole proprietorships, the construction sector reported the largest increase in deductions at 9.6 percent.
Summary
Profits for the 23.6 million returns with sole proprietorship activity for Tax Year 2012 increased 7.9 percent during 2011, reaching $304.9 billion. In constant dollars, total nonfarm sole proprietorship profits increased 6.0 percent, following a 3.4-percent
increase between 2010 and 2011. The professional, scientific,
and technical services sector reported the largest profits of any
sector ($76.5 billion or 25.1 percent of total sole proprietorship
profits), followed by the health care and social assistance sector
($49.7 billion or 16.3 percent of total profits). In comparison,
the real estate and rental and leasing sector (up 41.1 percent)
and the construction sector (up 16.3 percent) reported the largest percentage increases in profits. The health care and social
Statistics of Income Bulletin
Data Sources and Limitations
The Statistics of Income (SOI) Division based the 2012 sole
proprietorship estimates 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 2013. SOI stratified the returns in
the sample based on: (1) the presence or absence of Schedule C,
9
Winter 2015
Sole Proprietorship Returns, 2012
Figure K
Number of Nonfarm Sole Proprietorships Registered as Limited Liability Companies (LLCs), Tax Years 2001–2012
Tax year
2012
1,324,196
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
1,400,000
Number of returns registered as LLCs
Source: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
Figure L
Number of Returns, Business Receipts, and Profits for All Nonfarm Sole Proprietorships and Those Registered as Limited Liability
Companies (LLCs), Tax Years 2001–2012
[Money amounts are in millions of dollars]
Number of returns
Tax year
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Total business receipts
Net income less deficit
Nonfarm sole
Percentage
Nonfarm sole
Percentage
Nonfarm sole
Percentage
All nonfarm
All nonfarm
All nonfarm
proprietorships
LLCs of all
proprietorships
LLCs of all
proprietorships
LLCs of all
sole
sole
sole
registered
nonfarm sole
registered
nonfarm sole
registered
nonfarm sole
proprietorships
proprietorships
proprietorships
as LLCs
proprietorships
as LLCs
proprietorships
as LLCs
proprietorships
(1)
(2)
18,338,190
18,925,517
19,710,079
20,590,691
21,467,566
22,074,953
23,122,698
22,614,483
22,659,976
23,003,656
23,426,940
23,553,850
126,437
145,839
220,615
309,665
455,734
606,889
746,885
842,819
991,809
1,059,910
1,125,132
1,324,196
(3)
0.69
0.77
1.12
1.50
2.12
2.75
3.23
3.73
4.38
4.61
4.80
5.62
(4)
(5)
1,016,834.7
1,029,691.8
1,050,202.4
1,139,523.8
1,222,880.2
1,278,359.8
1,324,403.1
1,317,443.0
1,178,437.1
1,195,538.6
1,265,939.2
1,301,569.7
23,357.8
39,239.7
55,626.8
82,850.7
119,603.0
151,746.2
185,837.7
205,646.0
205,194.2
220,116.9
244,024.9
291,350.5
(6)
2.30
3.81
5.30
7.27
9.78
11.87
14.03
15.61
17.41
18.41
19.28
22.38
(7)
(8)
217,385.1
221,113.3
230,308.1
247,567.2
269,920.0
278,032.6
280,557.0
264,508.4
244,821.8
267,699.7
282,649.9
304,895.9
2,259.1
3,378.8
3,847.6
6,743.7
10,902.8
14,270.5
16,235.2
18,215.2
18,522.8
23,915.5
27,093.8
35,841.0
(9)
1.04
1.53
1.67
2.72
4.04
5.13
5.79
6.89
7.57
8.93
9.59
11.76
Source: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
Statistics of Income Bulletin
10
Winter 2015
Sole Proprietorship Returns, 2012
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
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. “SOI’s Sampling
Methodology and Data Limitations,” available at http://www.
irs.gov/pub/irs-soi/sampling.pdf, discusses the reliability of estimates based on samples and the use of coefficients of variation
for evaluating the precision of estimates based on samples.
income (i.e., “adjusted gross income” before statutory adjustments); and (3) tax year. SOI selected returns at rates ranging
from 0.1 percent to 100 percent. For 2012, SOI based the nonfarm sole proprietorship data on a sample of 89,775 returns and
a population of 23,882,545 returns.12 SOI based the corresponding data for 2011on a sample of 85,549 returns and a population
of 23,751,000 returns.
Since the data presented in this article are estimates based
on a sample of returns filed, they are subject to sampling error.
To use the statistical data estimates properly, the magnitude
of the potential sampling error must be known; coefficients of
Adrian Dungan is an economist with the Individual Returns Analysis
Section. This article was prepared under the direction of Michael
Strudler, Chief.
Figure M
Nonfarm Sole Proprietorships: Coefficients of Variation for Selected Items, by Selected Industrial Sectors, Tax Year 2012
[Coefficients of variation are in percentages]
Coefficients of variation
Industrial sector
All nonfarm industries
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
Total business
receipts
Total business
deductions
Depreciation [1]
Net income
Deficit
(1)
(2)
(3)
(4)
(5)
0.56
2.23
2.69
4.25
2.19
2.78
2.31
2.82
2.96
1.73
0.64
2.38
2.90
4.35
2.20
2.81
2.22
2.99
3.17
2.05
1.46
4.60
5.47
8.31
4.40
4.37
8.41
5.31
7.12
5.01
0.73
2.55
3.02
6.06
3.33
3.73
3.86
3.56
3.65
1.97
1.50
5.55
7.19
8.94
4.04
7.31
6.73
5.26
5.76
4.71
2.98
1.84
3.59
4.12
2.59
3.17
2.11
3.57
2.06
3.85
4.60
2.98
3.80
2.16
6.82
4.97
6.07
8.06
6.15
8.39
3.43
2.90
2.12
4.28
4.60
2.61
3.14
2.85
6.32
7.17
5.28
6.14
5.82
7.53
3.69
[1] Excludes depreciation claimed on Form 8829, Expenses for Business Use of Your Home .
Source: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2014.
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.
12
Statistics of Income Bulletin
11
Winter 2015
Sole Proprietorship Returns, 2012
Table 1. Nonfarm Sole Proprietorships: Number of Returns, Business Reciepts, Selected Deductions, Payroll, and Net Income, by
Table 1. Nonfarm Sole Proprietorships: Number of Returns, Business Receipts, Selected Deductions, Payroll, and Net
Industrial Sections, Tax Year 2012
Income, by Industrial Sectors, Tax Year 2012
[All
based
on samples—money
amounts
are inare
thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
on samples —money
amounts
in thousands
of dollars]
Businesses with and without net income
Industrial sector
All nonfarm industries
Agriculture, forestry, hunting, and fishing
Animal production (including breeding of cats and dogs)
Forestry and logging (including forest nurseries,
timber tracts)
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.
Nondurable goods, including food, fiber, chemicals, etc.
Wholesale electronic markets and agents and brokers
Retail trade
Motor vehicle and parts dealers
Furniture and home furnishing stores
Electronic stores and household 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
Number
of returns
Business
receipts
(1)
(2)
Depreciation
deduction [1,2]
(3)
Rent paid
on machinery
and
equipment [1]
(4)
Rent paid
on other
business
property [1]
(5)
Interest paid
deduction [1,3]
(6)
Payroll [1,4]
Net income
less deficit
(7)
(8)
23,553,850 1,301,569,749
300,083
20,908,373
48,084
1,331,354
35,581,830
1,615,083
178,370
8,754,711
180,780
1,498
34,370,947
176,861
27,085
9,357,479
211,594
17,363
110,371,136
1,738,455
74,969
304,895,911
1,488,488
-405,483
46,133
68,362
137,504
110,908
89,771
3,172
17,965
14,828
2,648,742
494,324
66,441
2,087,978
364,007
53,382
8,167
26,364
9,037
** 35,568
**
39,916
1,640
11,718
507
16,108
3,524
26,561
26,168
8,199
9,403
5,701
19,803
62,241
360,899
161,748
127,369
71,782
2,298,671
128,178
33,547
25,039
4,984,574
3,128,164
11,464,281
14,092,831
10,064,375
978,238
3,050,218
789,278
188,517,429
49,286,419
8,094,440
131,136,570
27,493,193
3,970,679
651,497
1,481,320
74,294
** 2,733,216
**
3,015,328
69,709
732,064
473,190
581,214
551,153
3,660,350
2,050,228
391,714
643,117
684,027
1,527,349
4,202,744
53,697,563
23,406,559
23,266,890
7,024,114
190,889,571
37,661,824
3,439,546
3,422,732
417,402
346,946
672,366
1,095,347
857,936
56,315
181,096
120,285
5,037,968
865,580
376,991
3,795,396
1,079,899
193,362
25,650
50,920
* 1,561
** 87,788
**
88,112
4,776
15,897
13,477
19,898
5,960
178,403
127,160
44,813
12,685
19,133
69,624
120,680
581,174
317,344
209,452
54,377
2,266,296
255,989
43,301
50,098
92,323
17,624
69,335
66,359
27,987
6,903
31,469
* 5,434
1,049,838
185,352
75,867
788,619
92,829
12,992
* 8,140
8,138
* 38
** 2,931
**
18,563
0
565
* 4,371
* 912
* 1,852
5,504
3,347
* 1,821
* 734
* 6,362
* 252
16,306
191,617
133,350
51,494
6,774
644,199
70,210
26,357
22,634
11,037
57,507
81,231
85,177
56,295
4,451
24,431
5,409
1,456,162
276,966
56,449
1,122,748
750,036
129,163
* 10,050
115,601
* 496
** 42,877
**
81,451
* 1,687
10,763
* 2,734
22,522
* 31,612
62,184
46,013
* 7,197
21,735
18,774
58,258
86,918
835,272
457,717
331,980
45,575
5,464,266
578,767
198,262
90,293
59,499
41,637
93,096
158,452
120,005
10,325
28,121
11,306
1,039,622
325,051
99,330
615,241
231,135
47,876
6,571
7,319
* 266
** 16,557
**
39,411
* 3,984
5,156
* 3,659
2,286
* 796
32,046
10,131
* 895
* 8,237
* 3,997
20,719
21,230
224,525
120,738
94,073
9,714
1,198,354
244,333
35,295
27,457
460,337
107,125
1,096,024
1,146,622
597,957
152,550
396,114
19,112
21,007,273
5,462,045
1,109,603
14,435,625
3,131,926
376,551
60,254
123,139
* 8,665
** 310,967
**
245,077
* 14,938
47,185
87,728
109,168
* 97,461
606,128
244,046
* 40,888
61,621
109,109
118,698
470,303
2,338,132
1,231,490
953,797
152,844
9,424,307
1,615,687
285,319
248,958
216,984
524,787
1,152,200
1,246,455
495,489
30,230
720,735
31,791
33,804,626
6,791,087
821,725
26,191,814
3,382,663
5,123
117,401
206,478
19,948
** 459,055
**
408,721
-12,676
185,099
21,798
73,772
48,575
542,180
341,820
35,479
42,208
63,196
234,217
590,271
5,318,822
1,815,520
2,190,729
1,312,573
11,289,960
1,411,377
362,430
208,056
35,444
107,234
131,478
15,542
145,897
89,883
26,062
602,981
957,387
1,133,138
18,674
2,892
576,787
6,591,738
27,658,417
8,498,982
24,133,643
10,115,969
6,860,075
2,640,965
31,449,075
28,416,605
92,990,956
1,692,719
1,471,033
69,647,540
172,064
272,871
74,101
165,351
122,063
124,687
32,584
539,986
413,200
4,804,710
317,553
231,777
3,639,326
7,231
115,379
52,123
26,505
31,781
18,013
5,861
178,186
89,921
2,598,924
24,808
10,385
1,377,225
129,845
879,711
251,728
253,393
806,544
287,287
89,891
1,323,779
574,766
632,823
22,136
7,534
325,113
55,212
143,716
32,787
117,043
61,379
81,793
11,524
265,848
121,966
694,933
52,389
32,926
474,030
587,470
1,758,471
649,651
724,483
704,605
367,433
93,380
1,646,577
742,273
4,340,390
97,060
221,398
3,020,342
596,537
936,796
795,014
180,463
609,514
322,317
52,465
2,968,062
2,846,929
13,105,304
-236,353
70,899
9,040,597
Footnotes at end of table.
Statistics of Income Bulletin
12
Winter 2015
Sole Proprietorship Returns, 2012
Table 1. Nonfarm Sole Proprietorships: Number of Returns, Business Reciepts, Selected Deductions, Payroll, and Net Income, by
Table 1. Nonfarm
SoleYear
Proprietorships:
Number of Returns, Business Receipts, Selected Deductions, Payroll, and Net
Industrial
Sections, Tax
2012—Continued
Income, by Industrial Sectors, Tax Year 2012—Continued
[All figures
figures are
amounts
areare
in thousands
of dollars]
[All
areestimates
estimatesbased
basedononsamples—money
samples —money
amounts
in thousands
of dollars]
Businesses with and without net income
Industrial sector
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
Investment bankers and securities dealers
Securities brokers
Commodity contracts brokers and dealers
Securities and commodity exchanges
Other financial investment activities (investment advice)
Insurance agents, brokers, and related activities
Insurance agencies and brokerages
Other insurance related activities and other financial
vehicles
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
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
General rental centers and other consumer goods
rental
Commercial and industrial machinery and equipment
rental and leasing
Lessors of nonfinancial intangible assets (except
copyrighted works)
Professional, scientific, and technical services
Legal services
Offices of certified public accountants
Other accounting services
Architectural, engineering, and related services
Architectural services
Engineering services
Drafting, building inspections, and geophysical surveying
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
Number
of returns
Business
receipts
Depreciation
deduction [1,2]
Rent paid
on machinery
and
equipment [1]
Rent paid
on other
business
property [1]
Interest paid
deduction [1,3]
Payroll [1,4]
Net income
less deficit
(1)
270,005
* 13
13,360
(2)
9,047,087
* 12,166
556,511
(3)
268,326
* 5,397
64,024
(4)
1,081,460
0
* 22,759
(5)
101,539
* 99
17,760
(6)
72,623
0
17,765
(7)
260,198
* 211
71,958
(8)
2,611,688
* -5,026
-8,255
54,016
189,317
8,073
353,652
54,402
105,465
4,406,881
5,497,590
659,428
11,570,425
1,719,959
3,535,784
159,992
95,090
23,225
378,485
19,123
219,106
40,058
39,517
2,711
74,104
3,611
41,775
42,107
54,603
61,932
284,943
24,115
137,856
25,151
11,845
8,203
49,240
14,727
16,933
545,896
68,439
54,888
996,674
255,820
257,134
664,070
805,139
162,546
2,765,596
380,371
662,438
95,265
4,233,633
111,374
9,283
85,687
10,417
338,040
1,010,762
98,520
616,053
34,394
2,081,049
74,450,571
3,316,291
28,881
693,079
52,121
19,434
173,919
19,886
37,285
1,453,674
69,800
7,163
436,593
70,098
145,680
4,680,057
226,066
712,025
18,909,379
513,309
163,884
3,930
15,805
5,135
1,925
137,089
417,775
327,339
42,799,507
4,365,555
4,450,785
947,699
931,340
32,104,128
28,334,773
24,125,046
232,491
2,745
31,745
5,560
11,910
180,531
408,468
336,603
78,276
* 2,776
7,587
* 333
* 252
67,329
75,757
62,059
478,251
21,874
28,509
8,693
* 17,048
402,127
905,623
804,481
168,849
2,168
4,171
4,876
1,169
156,466
197,646
180,521
1,805,575
39,189
107,452
18,919
* 51,219
1,588,795
2,648,416
2,484,027
7,439,632
351,785
725,233
276,497
-82,264
6,168,383
10,956,438
9,162,216
90,435
1,189,781
1,132,188
4,209,726
61,771,880
57,022,372
71,864
2,801,192
1,607,520
13,699
292,088
249,028
101,141
969,101
829,230
17,125
1,087,984
920,354
164,389
2,382,781
1,909,359
1,794,222
21,291,849
21,012,128
37,887
2,592,615
303,032
5,791
60,939
244,727
130,001
500,266
826,696
267,605
57,440
19,289
* 1,363
* 98
* 2,209
39,489,732
14,940,025
4,747,066
761,944
* 132,099
* 46,998
* 303,761
955,239
349,249
1,193,529
186,487
* 3,327
* 850
* 23,806
180,333
62,904
43,060
6,952
*1
0
* 561
575,440
192,851
139,871
12,806
* 130
* 4,760
* 35,178
315,705
359,922
167,630
15,714
* 4,058
* 131
* 945
1,112,422
666,936
473,401
77,341
* 21,502
* 8,694
* 44,351
17,048,560
3,463,302
279,525
68,080
* -5,251
* 6,072
* -7,077
15,971
1,137,359
158,779
13,438
45,803
30,090
130,083
50,542
18,509
2,364,904
820,280
22,108
41,194
116,691
191,430
167,158
* 153
3,227,617
354,415
43,829
339,655
256,852
108,316
84,018
51,319
10,156
3,043
243,188
260,377
1,729,301
871,559
42,495
128,110
30,621
656,516
* 2,442
173,610,221
40,067,658
4,459,072
10,372,519
13,703,529
5,516,541
5,698,240
1,928,208
291,877
268,662
7,284,112
11,558,165
86,165,166
46,809,003
1,203,718
7,355,100
806,289
29,991,055
* 143
3,941,949
487,910
58,020
265,174
352,981
159,917
151,073
27,430
* 8,898
* 5,663
215,532
259,396
2,302,937
1,060,912
50,579
104,794
11,400
1,075,252
0
817,608
188,954
29,756
57,195
83,544
48,866
32,258
* 1,755
* 661
*4
43,892
21,769
392,500
162,284
5,351
22,395
20,473
181,996
0
4,261,278
1,785,435
181,710
345,038
274,974
136,167
118,294
14,914
* 3,370
* 2,229
152,411
136,921
1,384,790
589,989
15,715
139,134
7,287
632,664
0
909,657
271,183
27,210
51,432
64,326
23,459
26,066
9,521
* 4,285
* 996
50,397
49,043
396,066
215,546
6,624
39,039
4,985
129,871
* 21
15,075,585
4,817,436
678,670
1,029,339
1,611,972
675,881
721,858
115,308
* 65,203
* 33,722
378,610
1,125,788
5,433,769
2,283,191
133,288
442,163
78,444
2,496,683
* 197
76,494,495
17,412,308
2,084,260
4,548,054
4,820,344
1,514,431
2,093,437
1,062,730
113,880
35,866
2,169,191
5,027,368
40,432,971
26,047,774
511,747
2,136,543
278,257
11,458,650
Footnotes at end of table.
Statistics of Income Bulletin
13
Winter 2015
Sole Proprietorship Returns, 2012
Table 1. Nonfarm Sole Proprietorships: Number of Returns, Business Reciepts, Selected Deductions, Payroll, and Net Income, by
Table 1. Nonfarm Sole Proprietorships: Number of Returns, Business Receipts, Selected Deductions, Payroll, and Net
Industrial
Sections, Tax Year 2012—Continued
Income, by Industrial Sectors, Tax Year 2012—Continued
[All
based
on samples—money
amounts
are in are
thousands
of dollars]
[Allfigures
figuresare
areestimates
estimates
based
on samples —money
amounts
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
Restaurants (full & limited service) and drinking places
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
Depreciation
deduction [1,2]
Rent paid
on machinery
and
equipment [1]
Rent paid
on other
business
property [1]
Interest paid
deduction [1,3]
Payroll [1,4]
Net income
less deficit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2,520,702
2,505,307
15,394
708,012
2,189,006
1,118,168
188,183
30,866
74,757
39,606
18,015
178,190
8,900
69,315,652
67,438,150
1,877,502
10,877,777
122,333,143
100,239,487
32,888,470
3,359,207
27,207,481
5,092,814
4,157,566
9,491,310
1,519,518
2,154,329
2,001,256
153,073
268,724
2,618,657
2,062,797
516,949
40,631
877,748
124,082
116,336
137,233
30,074
381,734
368,084
13,651
84,735
636,813
512,609
169,905
8,522
86,962
46,695
12,735
68,008
8,818
735,411
704,992
30,420
627,778
5,452,944
4,719,160
1,372,723
221,554
1,115,015
489,495
273,163
643,892
166,256
413,974
388,219
25,755
58,101
864,638
675,286
122,966
8,323
324,906
53,427
27,241
19,400
6,448
6,520,480
6,246,539
273,942
571,101
18,220,619
15,501,509
4,257,038
232,701
6,357,291
571,061
769,079
884,664
223,966
22,048,434
21,841,309
207,125
4,088,697
49,670,939
41,376,560
15,905,859
1,871,803
9,156,089
1,802,837
1,185,827
4,596,369
538,712
193,664
26,480
317,612
6,378,012
1,076,219
7,164,439
120,576
20,158
47,719
67,717
8,112
29,640
268,278
25,880
121,389
20,949
10,249
75,629
504,403
106,553
1,459,031
2,551,658
344,381
2,589,506
41,897
5,596
75,631
989,612
1,476,496
1,201,741
5,202
269,553
441,877
60,029
1,904,451
672,097
5,042,287
16,379,272
36,054,618
26,931,184
67,563
9,055,871
52,395,083
6,297,283
31,291
9,399
105,083
441,379
1,722,857
1,125,692
1,230
595,935
1,792,418
549,619
5,495
* 1,090
19,095
104,018
230,588
136,933
* 155
93,499
254,484
12,362
21,515
10,376
221,019
502,389
1,236,189
719,872
* 1,354
514,963
3,555,799
204,659
5,747
3,764
79,856
105,731
260,546
122,019
* 31
138,496
786,477
458,991
135,723
107,754
1,176,951
1,434,405
1,898,546
937,579
* 7,570
953,397
9,205,065
866,174
833,518
340,103
785,180
7,169,095
9,149,614
8,548,846
38,161
562,608
2,560,095
296,850
30,363
18,625
11,041
381,848
3,116,112
374,888
4,919,490
1,017,679
360,114
46,097,800
94,728,661
24,531,295
431,918
89,021
28,679
1,242,800
2,520,543
849,088
10,861
789
* 711
242,122
905,367
234,288
154,513
36,677
* 13,470
3,351,140
6,283,906
1,091,724
401,787
45,327
11,876
327,487
636,997
275,352
750,341
53,910
61,923
8,338,891
7,515,557
2,681,273
291,942
58,795
-53,887
2,263,245
26,521,101
3,066,586
184,765
81,334
11,122,481
7,035,242
418,031
167,746
104,997
50,103
585,172
185,088
107,406
59,131
1,088,574
961,649
1,290,605
963,926
108,789
422,589
2,054,609
6,373,572
14,235,270
52,144,510
263,311
406,902
1,206,631
79,188
53,065
615,664
321,463
325,082
4,754,755
108,814
89,383
259,234
631,049
1,117,233
3,714,547
812,055
3,292,007
18,309,113
264,026
483,267
3,817,587
5,082,524
57,923
88,833
* 2,350
73,290
112,345
103,919
13,029
83,352
* 2,504
158,455
1,853,395
1,727,604
Footnotes at end of table.
Statistics of Income Bulletin
14
Winter 2015
Sole Proprietorship Returns, 2012
Table 1. Nonfarm Sole Proprietorships: Number of Returns, Business Reciepts, Selected Deductions, Payroll, and Net Income, by
Table 1. Nonfarm
Sole
Proprietorships:
Number of Returns, Business Receipts, Selected Deductions, Payroll, and Net
Industrial
Sections, Tax
Year
2012—Continued
Income, by Industrial Sectors, Tax Year 2012—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
[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.
Nondurable goods, including food, fiber, chemicals, etc.
Wholesale electronic markets and agents and brokers
Retail trade
Motor vehicle and parts dealers
Furniture and home furnishing stores
Electronic stores and household 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
Number
of returns
Business
receipts
(9)
(10)
Depreciation
deduction [1,2]
(11)
Rent paid
on machinery
and
equipment [1]
(12)
Rent paid
on other
business
property [1]
(13)
Interest paid
deduction [1,3]
(14)
Payroll [1,4]
(15)
Net income
(16)
17,570,854 1,111,641,923
189,924
16,849,825
20,392
952,904
23,228,451
929,892
30,701
6,745,175
137,687
* 726
27,014,243
109,772
* 2,062
5,802,818
131,088
* 6,209
88,481,385
1,306,925
* 59,878
357,074,821
3,165,333
174,289
30,969
37,861
100,702
74,419
59,585
1,577
13,257
9,505
2,195,548
410,670
45,200
1,739,678
239,636
29,629
5,809
17,579
* 6,310
** 22,351
**
26,523
1,546
7,549
465
11,092
2,364
17,898
20,298
4,525
7,630
5,540
14,264
38,265
242,226
107,141
89,020
46,065
1,263,326
82,821
23,795
14,367
3,883,734
2,543,823
9,469,365
10,782,853
7,456,997
702,582
2,623,274
453,696
167,527,083
43,245,697
5,927,689
118,353,696
23,316,714
3,054,314
583,712
1,329,268
* 45,449
** 2,552,819
**
2,475,994
34,182
640,098
473,042
424,993
496,001
3,156,584
1,705,505
336,536
597,040
476,120
1,305,851
3,629,205
45,893,021
19,975,542
19,319,176
6,598,303
151,321,259
29,188,071
2,711,860
2,526,901
290,005
129,708
479,477
602,305
431,873
30,795
139,637
15,723
3,985,681
711,405
263,192
3,011,084
726,006
61,520
14,005
47,062
0
** 72,829
**
56,807
* 2,329
12,719
12,742
7,183
* 4,403
136,578
108,450
* 31,459
8,669
17,010
59,380
72,860
381,410
207,734
130,281
43,394
1,298,276
167,615
25,699
39,189
67,442
13,313
56,206
42,133
17,990
4,867
19,276
* 1,435
846,044
149,616
56,514
639,913
58,442
2,910
* 6,795
* 2,897
0
** 2,869
**
17,426
0
* 216
* 4,366
* 880
* 1,821
2,918
1,325
* 1,439
* 494
* 6,264
* 222
5,600
127,809
78,695
44,221
4,893
416,390
59,742
13,201
18,751
6,374
45,243
56,093
53,072
30,220
939
21,913
* 2,809
1,192,407
248,721
39,342
904,344
610,362
100,268
* 8,009
109,137
0
** 40,567
**
51,319
* 379
8,524
* 2,722
* 8,334
* 28,492
50,938
37,216
* 7,197
* 18,730
* 10,518
48,203
79,809
684,554
360,732
282,901
40,920
3,724,556
388,977
149,084
34,003
42,383
17,209
65,286
73,741
48,762
4,322
20,656
2,926
681,206
196,187
43,146
441,873
142,891
23,530
* 3,851
* 5,623
0
** 13,396
**
22,656
* 11
3,063
* 3,573
* 1,103
* 618
22,968
8,128
* 794
* 7,762
* 3,469
* 6,581
15,764
145,725
74,364
63,910
7,451
710,366
140,594
24,829
11,701
261,031
72,538
913,478
878,434
452,931
115,181
310,322
* 13,399
17,975,005
4,745,013
964,919
12,265,074
2,449,136
222,076
* 41,798
106,444
0
** 299,820
**
203,373
* 9,713
31,283
87,690
* 76,776
* 87,833
512,556
180,938
* 31,475
40,404
* 44,454
* 75,245
397,260
1,748,455
913,586
696,876
137,993
6,758,064
1,163,633
237,983
125,661
470,351
917,344
1,603,349
2,988,758
2,089,231
76,714
822,813
115,573
38,177,430
7,837,122
1,343,428
28,996,880
4,680,885
398,462
148,650
310,888
* 29,456
** 509,363
**
500,541
4,083
218,977
22,641
87,345
75,029
600,323
417,531
70,371
98,146
67,822
262,349
858,907
6,556,068
2,451,754
2,646,257
1,458,056
18,655,497
1,976,609
512,230
337,644
25,094
67,649
61,907
9,931
83,433
46,183
14,104
351,331
482,710
928,002
12,451
2,414
477,413
5,558,278
22,835,030
7,341,224
17,443,726
8,258,685
5,488,554
1,879,534
24,707,927
23,381,469
79,144,887
1,073,936
532,250
60,329,904
121,963
156,314
46,447
97,868
85,988
65,994
10,896
283,060
197,243
3,172,902
29,761
40,548
2,705,744
4,209
77,748
36,851
11,786
17,763
8,382
* 4,208
122,799
40,949
2,297,002
7,766
* 9,721
1,131,459
111,742
654,841
210,200
182,793
614,745
172,806
68,371
728,583
408,412
429,469
5,505
* 1,814
254,321
31,212
96,472
28,601
72,771
38,842
57,538
8,663
128,848
70,295
486,381
9,627
7,250
372,544
440,307
1,306,633
508,594
515,260
539,203
247,157
57,968
1,085,233
530,433
2,919,961
36,028
67,068
2,092,618
710,535
1,437,875
1,144,100
420,269
1,216,257
662,784
213,582
4,869,841
5,153,771
15,765,264
248,019
208,180
10,252,399
Footnotes at end of table.
Statistics of Income Bulletin
15
Winter 2015
Sole Proprietorship Returns, 2012
Table 1. Nonfarm Sole Proprietorships: Number of Returns, Business Reciepts, Selected Deductions, Payroll, and Net Income, by
Table 1. Sections,
NonfarmTax
Sole
Proprietorships:
Number of Returns, Business Receipts, Selected Deductions, Payroll, and Net
Industrial
Year
2012—Continued
Income,
by Industrial
Sectors, amounts
Tax Year
2012—Continued
[All
figures are estimates
based on samples—money
are in thousands
of dollars]
[All figures are estimates based on samples —money amounts are in thousands of dollars]
Businesses with net income
Industrial sector
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
Investment bankers and securities dealers
Securities brokers
Commodity contracts brokers and dealers
Securities and commodity exchanges
Other financial investment activities (investment advice)
Insurance agents, brokers, and related activities
Insurance agencies and brokerages
Other insurance related activities and other financial
vehicles
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
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
General rental centers and other consumer goods
rental
Commercial and industrial machinery and equipment
rental and leasing
Lessors of nonfinancial intangible assets (except
copyrighted works)
Professional, scientific, and technical services
Legal services
Offices of certified public accountants
Other accounting services
Architectural, engineering, and related services
Architectural services
Engineering services
Drafting, building inspections, and geophysical surveying
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
Number
of returns
Business
receipts
Depreciation
deduction [1,2]
Rent paid
on machinery
and
equipment [1]
Rent paid
on other
business
property [1]
Interest paid
deduction [1,3]
Net income
Payroll [1,4]
(9)
237,733
*3
8,371
(10)
8,504,695
* 10,393
299,705
(11)
196,289
0
26,715
(12)
1,058,634
0
* 21,969
(13)
93,408
*1
* 2,390
(14)
60,118
0
* 9,553
(15)
165,297
0
* 25,798
(16)
2,931,546
* 751
54,833
40,490
141,391
7,735
246,848
37,161
67,355
3,613,403
4,241,368
539,232
9,428,575
1,350,458
2,714,745
101,563
59,664
12,618
216,576
8,891
113,041
39,806
25,811
1,835
56,207
* 3,510
37,200
29,895
31,198
10,936
188,247
5,689
79,294
14,052
6,244
6,991
22,382
1,828
13,881
480,226
* 16,295
36,632
580,767
168,356
125,692
777,591
1,117,091
174,855
3,727,074
558,412
1,128,653
70,889
3,531,496
70,601
3,030
74,169
3,758
173,900
1,183,475
71,443
417,911
25,015
1,831,877
49,033,932
2,662,762
24,043
504,479
36,170
12,468
139,131
4,991
29,096
1,241,555
40,937
2,916
273,663
34,178
112,819
4,010,580
143,894
856,535
21,269,112
721,308
100,293
2,860
11,655
2,867
482
82,429
292,603
233,681
20,710,454
1,628,557
2,610,171
841,574
400,740
15,229,412
25,660,716
21,813,386
139,837
2,646
27,534
3,940
* 8,952
96,764
328,472
280,597
68,083
* 2,557
6,633
* 326
* 248
58,321
66,057
56,549
378,926
20,055
23,911
6,400
* 15,144
313,416
821,692
734,931
73,620
1,229
2,824
2,383
* 985
66,198
165,865
154,828
1,389,941
37,322
98,022
5,407
* 5,703
1,243,488
2,476,745
2,349,588
8,730,798
381,538
775,408
336,145
31,985
7,205,722
11,817,006
9,821,741
58,922
787,463
756,350
3,847,330
53,973,147
50,881,315
47,875
1,518,788
1,025,188
9,508
195,748
172,627
86,761
711,933
640,549
11,038
579,230
499,251
127,157
1,612,034
1,349,461
1,995,265
25,503,525
24,711,481
17,984
1,947,818
148,661
1,640
50,225
126,840
67,916
766,503
556,861
181,504
31,102
11,319
* 41
* 98
* 338
36,172,508
12,760,989
3,089,403
580,057
* 19,451
* 46,998
* 118,943
685,351
191,177
493,457
130,284
0
* 850
* 351
131,680
39,308
23,121
* 2,118
0
0
* 325
450,848
139,477
71,384
* 12,183
* 102
* 4,760
* 13,912
201,783
170,628
79,979
10,734
0
* 131
* 900
781,009
500,535
262,552
18,220
* 2,505
* 8,694
* 10,146
19,013,045
4,931,933
791,070
134,946
* 4,671
* 6,072
* 13,259
8,527
712,995
40,433
* 8,166
19,443
14,738
86,577
146,105
10,780
1,610,959
321,539
12,511
20,984
53,476
136,410
486,016
* 11
2,394,759
290,049
38,662
288,564
198,720
83,042
61,251
43,285
8,128
* 3,013
153,705
189,528
1,235,532
618,869
29,018
90,606
20,592
476,446
* 2,428
160,567,012
38,026,763
4,351,363
9,546,673
12,647,172
4,935,636
5,338,977
1,833,449
287,886
* 251,224
6,397,159
10,126,490
79,471,392
43,823,835
1,007,368
6,517,824
731,714
27,390,651
* 143
2,667,717
411,436
55,779
211,689
253,607
104,643
115,262
20,038
* 8,890
* 4,776
116,940
164,285
1,453,980
658,258
19,198
86,799
8,319
681,405
0
635,088
167,247
29,631
52,291
55,570
29,955
23,919
* 1,044
* 649
*4
29,519
10,782
290,048
105,752
* 4,282
14,549
* 10,661
154,804
0
3,552,848
1,599,903
179,723
322,828
210,031
97,844
93,242
* 14,709
* 3,352
* 883
101,529
102,437
1,036,397
458,003
10,283
85,595
4,945
477,571
0
615,175
194,084
24,734
44,581
47,721
22,062
13,664
7,799
* 4,116
* 80
16,705
13,396
273,953
140,422
1,487
31,552
* 4,982
95,511
* 21
12,779,526
4,343,363
666,956
770,435
1,351,212
565,121
592,636
101,762
* 64,174
* 27,518
282,569
958,696
4,406,297
1,814,055
76,692
347,937
71,421
2,096,193
* 975
82,623,253
18,024,182
2,100,268
4,756,129
5,332,238
1,746,963
2,307,023
1,125,632
115,352
* 37,268
2,629,111
5,557,193
44,224,131
28,029,190
639,538
2,422,264
345,511
12,787,628
Footnotes at end of table.
Statistics of Income Bulletin
16
Winter 2015
Sole Proprietorship Returns, 2012
Table 1. Nonfarm Sole Proprietorships: Number of Returns, Business Reciepts, Selected Deductions, Payroll, and Net Income, by
Table 1. Nonfarm
Sole
Proprietorships:
Number of Returns, Business Receipts, Selected Deductions, Payroll, and Net
Industrial
Sections, Tax
Year
2012—Continued
Income, by Industrial Sectors, Tax Year 2012—Continued
[All
figures are estimates based on samples—money amounts are in thousands of dollars]
[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
Restaurants (full & limited service) and drinking places
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
Depreciation
deduction [1,2]
Rent paid
on machinery
and
equipment [1]
Rent paid
on other
business
property [1]
Interest paid
deduction [1,3]
Payroll [1,4]
(9)
(10)
(11)
(12)
(13)
(14)
(15)
Net income
(16)
2,102,839
2,090,641
12,198
562,096
1,831,747
905,614
150,794
27,581
67,151
33,890
16,567
138,975
8,099
61,587,391
60,117,687
1,469,704
9,669,166
113,814,133
94,354,536
31,205,866
3,281,441
26,387,809
4,712,669
3,918,921
8,849,470
1,478,810
1,402,030
1,312,222
89,808
166,394
2,200,076
1,857,734
443,188
38,123
828,922
110,159
112,378
122,909
29,001
255,262
242,732
12,530
63,561
519,993
434,226
139,904
8,522
80,971
37,314
12,230
57,909
* 7,021
540,318
513,745
26,573
469,932
4,797,069
4,222,351
1,258,147
208,395
1,065,349
450,486
232,997
542,922
164,133
288,968
271,324
17,644
37,125
689,822
579,715
100,970
8,037
308,565
50,650
23,213
11,629
6,448
4,902,061
4,721,650
180,411
456,270
16,059,712
14,070,275
3,987,550
222,530
6,073,627
511,179
697,312
659,043
216,363
25,084,014
24,798,674
285,340
4,744,706
52,336,004
43,171,004
16,210,672
1,888,793
9,285,815
1,834,955
1,199,829
4,825,511
557,061
153,877
22,637
252,926
5,672,958
912,296
6,227,955
92,810
12,243
41,057
64,394
6,083
15,336
202,863
12,928
71,968
13,866
7,164
47,285
384,043
91,130
1,136,496
2,866,388
414,660
3,187,298
33,117
3,971
58,831
863,331
941,464
766,701
4,098
170,664
273,171
31,676
1,706,342
615,382
3,947,604
14,896,611
29,352,185
22,929,080
63,070
6,360,035
40,334,335
4,057,873
26,943
8,122
73,337
260,882
805,746
576,001
* 35
229,710
879,998
254,114
4,541
* 1,087
12,763
71,918
167,637
99,511
* 148
67,978
112,688
4,255
12,163
* 9,723
160,981
404,014
763,092
461,324
* 142
301,625
2,708,784
121,572
1,888
3,639
49,480
56,987
89,659
50,998
*1
38,661
394,210
205,233
91,002
90,581
824,044
1,074,813
1,119,520
532,984
* 130
586,405
6,754,963
517,875
900,021
355,503
918,378
7,891,119
13,010,934
11,452,638
53,690
1,504,606
5,151,364
767,129
19,108
8,701
3,868
241,494
2,492,326
275,912
3,204,646
659,248
193,979
36,276,461
84,460,304
21,141,933
208,483
35,446
10,184
625,884
1,708,862
609,426
3,557
* 58
* 640
108,433
667,539
184,729
99,862
* 21,410
* 300
2,587,212
5,170,306
813,091
191,161
* 5,726
* 8,346
188,977
434,227
202,974
431,827
* 43,000
* 43,047
6,237,088
6,077,504
2,125,700
610,821
114,636
41,672
4,384,235
30,842,608
4,113,017
134,518
61,845
9,709,677
5,780,092
317,043
126,131
90,991
36,445
449,698
140,312
86,882
42,386
888,979
787,989
1,814,966
1,128,718
79,549
319,713
1,699,932
5,652,164
12,320,529
47,424,313
166,252
202,282
851,426
57,293
37,390
443,141
223,082
248,418
4,007,099
73,706
63,769
161,330
448,732
972,016
2,977,860
1,169,333
3,914,831
20,583,558
196,769
377,644
3,573,529
4,132,406
45,728
45,591
* 2,279
5,379
101,697
63,159
* 6,154
4,036
* 1,927
79,068
2,231,202
2,677,420
* 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 Division, Sole Proprietorship Returns, July 2014.
Statistics of Income Bulletin
17
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
Income
Statements,
by Industrial
Sectors,Sectors,
Tax Year 2012
Table2.2. Nonfarm
Nonfarm
Sole
Proprietorships:
Income
Statements,
by Industrial
Tax Year 2012
[All
based
on on
samples—money
amounts
are in
thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
samples —money
amounts
are
in thousands
of dollars]
Agriculture, forestry, hunting, and fishing
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and depreciation,
Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
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)
23,553,850
1,301,569,749
1,280,820,568
20,749,181
997,563,229
389,755,266
39,186,807
30,613,034
251,131,346
49,980,435
59,269,401
40,425,758
13,699,938
86,142,042
14,243,839
42,039,749
937,061
34,244,946
2,940,884
16,879,712
10,848,073
8,806,864
3,621,187
5,736,292
11,998,038
1,283,513
8,754,711
34,370,947
16,783,463
33,525,328
79,758,101
18,173,143
13,470,815
27,981,600
109,212,407
10,038,903
1,336,883
0
300,083
20,908,373
20,461,774
446,600
19,423,117
7,622,226
588,960
480,147
5,889,945
405,237
807,092
549,156
86,731
1,172,380
79,464
701,510
2,455
1,589,138
9,952
348,448
149,904
91,216
73,318
138,276
63,767
2,702
180,780
176,861
695,544
661,996
1,258,307
299,413
168,749
303,626
3,433,827
89,137
25,945
0
48,084
1,331,354
1,271,065
60,289
1,738,269
497,373
178,042
* 46,105
282,762
17,498
68,833
95,867
15,382
106,291
35,596
20,768
*6
162,791
1,572
17,606
42,558
18,307
7,636
9,728
9,990
* 95
1,498
27,085
33,438
101,331
28,864
14,657
22,085
43,903
485,075
32,683
15,579
0
46,133
4,984,574
4,961,090
23,485
4,770,629
1,650,501
132,861
179,971
1,209,940
48,224
228,619
149,114
10,110
384,573
16,367
357,917
* 252
415,633
3,191
120,894
22,647
6,682
20,729
38,770
11,208
1,011
92,323
11,037
263,652
132,149
280,366
71,062
23,013
45,026
778,466
7,579
1,769
0
68,362
3,128,164
3,073,203
54,961
2,604,179
393,079
43,315
68,522
99,942
60,423
139,190
* 18,313
23,151
143,696
12,807
85,564
*6
341,780
* 378
70,316
38,349
28,939
11,117
30,520
9,914
0
17,624
57,507
146,945
170,092
38,603
60,800
46,229
57,969
797,603
19,090
* 5,166
0
137,504
11,464,281
11,156,416
307,865
10,310,040
5,081,273
234,742
185,549
4,297,301
279,091
370,451
285,862
38,088
537,821
14,695
237,262
* 2,191
668,935
4,812
139,633
46,350
37,287
33,837
59,259
32,655
1,596
69,335
81,231
251,509
258,425
910,475
152,894
77,423
156,728
1,372,682
29,784
3,431
0
12,540
304,895,911
357,074,821
52,178,910
0
1,488,488
3,165,333
1,676,845
0
-405,483
174,289
579,772
0
216,984
470,351
253,367
0
524,787
917,344
392,557
0
1,152,200
1,603,349
451,148
All
nonfarm
industries
(1)
18
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
Income
Statements,
by Industrial
Sectors,Sectors,
Tax Year 2012—Continued
Table2.2. Nonfarm
Nonfarm
Sole
Proprietorships:
Income
Statements,
by Industrial
Tax Year 2012—Continued
[All
based
on on
samples—money
amounts
are in
thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
samples —money
amounts
are
in thousands
of dollars]
Agriculture, forestry, hunting, and fishing
Net income status, item
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
Total
Animal
production
(including
breeding
of cats and
dogs)
Forestry
and logging
(including forest
nurseries,
timber tracts)
Fishing,
hunting,
and trapping
Support
activities
for
agriculture
and forestry
(2)
(3)
(4)
(5)
(6)
17,570,854
1,111,641,923
1,094,782,888
16,859,034
754,741,386
296,797,199
24,136,153
25,155,616
191,964,206
42,183,943
39,096,156
25,738,875
10,173,220
66,133,657
11,106,179
35,420,947
653,824
22,379,290
2,384,893
13,183,101
7,671,804
6,836,159
2,157,567
3,645,251
9,002,536
1,175,764
6,745,175
27,014,243
12,279,551
25,915,462
63,325,769
13,995,692
9,954,779
20,332,842
76,289,232
7,868,828
849,161
0
* 3,895
357,074,821
189,924
16,849,825
16,551,124
298,701
13,684,623
5,985,710
427,479
328,379
4,748,773
267,228
574,567
360,714
58,259
771,319
62,207
473,704
* 2,256
923,637
4,645
234,622
83,633
49,870
40,913
90,175
39,910
2,429
137,687
109,772
459,445
419,718
978,546
219,686
114,579
184,869
2,169,926
43,719
6,254
0
0
3,165,333
20,392
952,904
916,708
36,195
778,614
434,423
* 139,021
* 45,939
239,955
* 16,338
* 47,845
* 54,675
4,850
30,551
32,348
* 5,585
0
30,678
* 450
5,511
13,287
3,564
* 2,198
* 4,011
5,781
0
* 726
* 2,062
6,605
32,697
* 13,939
5,636
11,307
15,919
113,972
* 563
* 23
0
0
174,289
30,969
3,883,734
3,866,693
17,040
3,413,382
1,293,695
75,299
74,655
1,041,812
13,831
162,859
74,760
7,860
263,317
15,510
217,541
* 65
289,323
* 965
82,915
10,501
3,345
13,314
29,069
5,431
* 877
67,442
6,374
167,703
82,669
186,376
46,788
14,462
24,672
572,470
5,224
682
0
0
470,351
37,861
2,543,823
2,494,225
49,598
1,626,480
251,362
* 38,141
* 45,820
* 56,464
* 50,993
74,406
* 14,463
17,872
73,342
* 7,279
48,399
0
127,522
* 350
42,612
31,108
18,188
* 2,951
14,258
3,412
0
13,313
45,243
96,441
101,218
26,719
42,520
30,855
30,183
586,163
13,070
* 2,186
0
0
917,344
100,702
9,469,365
9,273,497
195,868
7,866,146
4,006,231
175,018
161,965
3,410,542
186,065
289,456
216,816
27,677
404,108
7,069
202,179
* 2,191
476,114
2,880
103,583
28,737
24,773
22,450
42,836
25,287
1,552
56,206
56,093
188,696
203,133
751,513
124,742
57,955
114,095
897,321
24,862
3,364
0
0
1,603,349
4,728,729
38,789,784
4,264,511
34,525,273
53,622
405,584
46,183
359,402
* 7,332
* 73,906
* 9,178
* 64,729
7,087
74,700
* 13,245
61,455
7,324
53,290
4,952
48,338
31,879
203,688
18,808
184,880
All
nonfarm
industries
(1)
19
Winter 2015
Sole Proprietorship Returns, 2012
Table
SoleSole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Mining
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and depreciation,
Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
Utilities
Construction
Total
Oil
and
gas extraction
Other
mining
Support
activities for
mining
Total
Total
Construction
of
buildings
(7)
(8)
(9)
(10)
(11)
(12)
(13)
110,908
14,092,831
13,569,023
523,808
12,858,028
3,739,814
135,983
475,526
1,189,598
134,577
1,978,002
173,872
24,427
310,034
66,064
391,397
840,133
1,091,896
22,445
132,352
132,882
54,589
28,611
129,840
35,080
4,589
66,359
85,177
202,873
111,654
671,095
338,015
80,074
131,253
4,144,375
18,926
3,451
0
89,771
10,064,375
9,602,893
461,482
9,580,330
2,333,239
80,848
247,314
658,054
53,543
1,391,335
97,854
16,212
128,609
45,201
193,554
808,889
855,804
9,303
68,914
92,273
31,193
22,923
97,082
23,072
2,190
27,987
56,295
105,458
67,178
350,643
283,245
55,241
88,420
3,804,764
9,211
2,132
0
3,172
978,238
961,324
16,914
948,055
468,295
26,229
51,715
268,164
* 15,407
138,486
31,706
1,152
8,073
1,176
36,270
25,257
56,280
9,436
16,597
11,879
179
* 2,429
7,896
1,645
* 1,413
6,903
4,451
40,378
8,100
100,836
17,994
3,567
9,920
107,814
* 113
* 35
0
17,965
3,050,218
3,004,807
45,411
2,329,644
938,280
28,906
176,498
263,380
65,627
448,181
44,312
7,063
173,352
19,688
161,573
5,987
179,812
3,706
46,841
28,730
23,217
3,259
24,862
10,363
* 985
31,469
24,431
57,036
36,376
219,617
36,775
21,266
32,913
231,797
9,602
* 1,284
0
14,828
789,278
728,062
61,216
803,325
283,921
* 1,622
* 122
* 74,746
* 204
* 210,615
* 3,389
10,702
65,907
* 3,996
* 80,752
* 2,838
119,605
* 2,531
10,781
15,040
7,474
2,257
9,049
2,957
* 28
* 5,434
5,409
8,484
47,211
18,990
10,297
4,343
17,145
56,062
* 11,966
* 680
0
2,648,742
188,517,429
186,778,397
1,739,032
154,802,670
76,068,078
5,288,575
13,352,383
22,883,765
25,718,160
13,748,140
4,922,946
1,037,908
14,206,379
643,505
13,209,261
9,728
4,933,504
279,725
3,488,231
917,528
643,804
346,303
693,319
987,395
27,307
1,049,838
1,456,162
1,815,329
8,332,921
7,654,890
1,926,654
822,440
2,898,680
10,167,633
905,534
104,463
0
494,324
49,286,419
49,092,142
194,276
42,517,675
26,307,038
2,576,026
4,274,363
6,600,972
8,370,007
6,999,142
2,513,473
157,536
2,714,818
116,052
3,530,358
* 222
836,621
33,630
662,799
226,917
137,297
138,339
186,712
195,333
3,651
185,352
276,966
245,953
1,513,040
1,187,683
394,062
141,525
584,027
2,476,182
209,967
28,959
0
0
1,246,455
2,988,758
1,742,304
0
495,489
2,089,231
1,593,741
0
30,230
76,714
46,484
0
720,735
822,813
102,079
0
31,791
115,573
83,782
* 318
33,804,626
38,177,430
4,372,804
0
6,791,087
7,837,122
1,046,034
20
Winter 2015
Sole Proprietorship Returns, 2012
Table
SoleSole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Mining
Net income status, item
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
Utilities
Construction
Total
Oil
and
gas extraction
Other
mining
Support
activities for
mining
Total
Total
Construction
of
buildings
(7)
(8)
(9)
(10)
(11)
(12)
(13)
74,419
10,782,853
10,387,314
395,539
7,797,736
2,624,925
67,515
423,386
1,069,265
107,182
1,045,959
88,383
17,380
234,763
53,744
312,400
581,449
601,244
15,837
91,280
75,768
48,372
21,737
52,003
23,862
3,497
42,133
53,072
148,641
84,248
455,047
218,220
51,926
89,589
1,878,572
13,954
1,061
0
0
2,988,758
59,585
7,456,997
7,115,344
341,653
5,371,434
1,530,551
33,394
222,485
617,301
45,110
650,462
38,201
11,421
82,752
34,234
142,558
554,026
431,320
5,169
46,331
48,926
27,395
18,690
30,073
15,587
1,249
17,990
30,220
74,685
51,082
230,445
179,579
34,497
65,415
1,697,719
6,090
553
0
0
2,089,231
1,577
702,582
686,017
16,564
625,868
325,191
* 6,475
* 47,092
191,052
* 12,433
75,104
* 6,964
969
4,293
* 563
15,770
22,496
30,760
8,652
9,325
8,441
104
* 429
3,893
1,195
* 1,376
4,867
939
30,617
4,335
68,089
9,325
561
4,352
69,229
* 96
* 35
0
0
76,714
13,257
2,623,274
2,585,952
37,322
1,800,434
769,183
27,646
153,809
260,912
49,640
320,393
43,218
4,989
147,718
18,947
154,072
4,927
139,164
2,017
35,624
18,401
20,873
* 2,618
18,038
7,080
* 872
19,276
21,913
43,338
28,831
156,513
29,316
16,867
19,822
111,624
7,768
* 473
0
0
822,813
9,505
453,696
445,293
* 8,403
344,541
* 75,146
* 1,193
* 122
* 67,622
* 196
* 7,208
* 1,194
* 7,684
51,693
* 2,262
* 67,525
* 2,835
15,499
* 2,109
5,946
4,292
4,807
* 1,373
* 1,553
1,068
0
* 1,435
* 2,809
* 3,199
46,750
* 13,277
3,483
* 594
12,187
16,278
* 591
* 225
0
0
115,573
2,195,548
167,527,083
165,958,067
1,569,016
129,357,509
64,315,656
2,497,671
11,814,303
19,518,027
22,861,602
10,140,821
2,516,769
829,189
11,873,910
554,451
11,876,253
3,504
3,906,450
227,795
2,893,228
663,889
537,574
196,568
484,638
745,286
23,559
846,044
1,192,407
1,398,479
7,194,314
6,160,703
1,577,690
679,379
2,303,842
7,798,147
795,210
79,231
0
* 318
38,177,430
410,670
43,245,697
43,091,961
153,736
35,407,666
22,083,146
1,235,573
3,869,076
5,709,394
7,463,523
5,036,592
1,231,011
129,508
2,248,527
100,394
3,173,237
* 23
693,685
19,784
569,018
168,204
123,156
63,669
132,518
139,386
3,258
149,616
248,721
189,454
1,280,146
875,937
307,747
123,260
470,804
1,880,417
178,456
17,719
0
0
7,837,122
16,698
90,759
14,581
76,179
13,605
46,878
10,781
36,097
*4
* 383
0
* 383
3,089
43,498
* 3,800
39,699
* 2,445
* 7,936
* 145
* 7,792
469,287
4,352,324
439,811
3,912,513
83,883
852,046
81,812
770,234
21
Winter 2015
Sole Proprietorship Returns, 2012
Table
SoleSole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Construction—continued
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and depreciation,
Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
Heavy and
civil
engineering
construction
Specialty
trade
contractors
(14)
(15)
Manufacturing
Total
Food
manufacturing
Textile
and textile
product mills
Apparel
Leather
and
allied
products
(16)
(17)
(18)
(19)
(20)
66,441
8,094,440
7,889,077
205,363
7,276,709
4,328,373
1,480,981
679,956
1,390,409
760,874
1,286,244
1,270,091
28,032
337,999
28,729
124,378
* 184
374,549
13,445
137,554
61,273
40,816
32,258
67,071
31,723
5,736
75,867
56,449
152,907
191,955
429,646
121,448
66,388
83,403
462,518
20,019
2,442
0
2,087,978
131,136,570
129,797,178
1,339,392
105,008,286
45,432,667
1,231,568
8,398,064
14,892,384
16,587,279
5,462,754
1,139,382
852,340
11,153,562
498,724
9,554,525
9,322
3,722,334
232,650
2,687,878
629,337
465,691
175,706
439,535
760,339
17,920
788,619
1,122,748
1,416,469
6,627,926
6,037,561
1,411,144
614,527
2,231,251
7,228,933
675,548
73,062
0
364,007
27,493,193
27,253,240
239,953
24,154,859
12,597,794
1,912,277
1,187,316
8,111,503
2,276,903
1,273,850
2,164,055
236,759
1,048,181
140,298
725,571
1,804
1,047,932
83,748
306,606
219,835
76,954
73,648
157,487
177,203
13,612
92,829
750,036
367,495
817,493
1,944,610
400,320
216,184
681,034
1,729,160
221,783
31,966
0
53,382
3,970,679
3,941,280
29,400
3,973,206
1,964,111
430,720
65,994
1,549,963
267,025
203,202
552,793
59,707
235,431
35,489
113,678
0
188,575
6,086
44,012
55,488
4,980
20,089
27,788
33,613
362
12,992
129,163
56,298
89,872
310,557
63,515
30,151
118,516
337,186
23,842
4,787
0
8,167
651,497
650,311
* 1,185
534,132
151,694
26,525
* 13,244
76,119
48,228
10,921
23,343
9,777
27,343
* 853
106,549
0
23,176
* 1,215
6,058
5,855
2,242
* 2,425
4,146
3,583
* 134
* 8,140
* 10,050
6,145
40,445
47,010
12,710
1,934
12,816
38,746
* 11,087
* 2,475
0
26,364
1,481,320
1,477,007
4,314
1,275,053
623,015
75,463
* 68,708
391,458
81,389
87,559
81,563
24,678
42,280
14,945
12,543
0
48,781
* 769
11,182
13,549
13,899
* 4,129
3,190
11,833
*5
8,138
115,601
9,043
39,164
54,431
15,465
28,373
39,653
126,983
* 13,404
* 2,139
0
9,037
74,294
74,294
0
54,345
* 13,635
* 47,134
* 3,951
* 4,583
* 5,258
* 282
* 47,572
* 3,771
* 3,437
* 239
* 713
0
* 1,561
0
* 551
* 683
* 33
* 106
* 160
* 100
0
* 38
* 496
* 857
16,858
* 4,714
* 180
* 239
1,704
4,271
0
0
0
0
821,725
1,343,428
521,703
* 318
26,191,814
28,996,880
2,805,066
* 3,394
3,382,663
4,680,885
1,298,222
* 39
5,123
398,462
393,339
0
117,401
148,650
31,249
0
206,478
310,888
104,410
0
19,948
* 29,456
9,507
22
Winter 2015
Sole Proprietorship Returns, 2012
Table
SoleSole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Construction—continued
Net income status, item
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
Heavy and
civil
engineering
construction
Specialty
trade
contractors
(14)
(15)
Manufacturing
Total
Food
manufacturing
Textile
and textile
product mills
Apparel
Leather
and
allied
products
(16)
(17)
(18)
(19)
(20)
45,200
5,927,689
5,760,529
167,161
4,587,282
2,489,551
402,653
629,924
881,432
579,227
436,940
440,625
19,290
274,435
9,398
89,165
* 28
261,631
11,742
104,797
36,498
35,732
13,444
29,702
20,321
4,188
56,514
39,342
100,760
159,331
334,994
84,204
36,545
64,288
290,290
17,104
* 1,561
0
0
1,343,428
1,739,678
118,353,696
117,105,577
1,248,119
89,362,561
39,742,959
859,446
7,315,303
12,927,201
14,818,852
4,667,289
845,132
680,391
9,350,948
444,659
8,613,851
* 3,454
2,951,134
196,269
2,219,413
459,188
378,686
119,454
322,418
585,579
16,113
639,913
904,344
1,108,264
5,754,837
4,949,771
1,185,739
519,574
1,768,751
5,627,440
599,651
59,951
0
* 318
28,996,880
239,636
23,316,714
23,130,809
185,905
18,639,873
10,193,202
1,212,834
976,047
6,564,640
1,741,479
1,039,144
1,340,941
166,715
764,800
109,425
640,777
1,775
713,137
64,249
222,962
128,394
58,241
48,843
94,048
117,673
13,404
58,442
610,362
276,277
568,189
1,473,089
314,092
143,506
473,702
1,217,486
140,596
12,868
0
0
4,680,885
29,629
3,054,314
3,033,877
20,437
2,655,853
1,469,381
190,486
49,880
1,238,144
112,148
128,003
249,281
28,191
190,336
26,437
104,661
0
59,700
2,804
25,912
22,306
2,265
9,421
14,109
20,812
* 311
2,910
100,268
37,309
43,544
172,196
35,052
18,261
60,781
180,140
* 17,040
* 1,820
0
0
398,462
5,809
583,712
583,407
* 305
435,098
108,533
* 14,673
* 5,212
* 69,302
* 29,646
* 5,977
* 16,277
9,126
21,988
* 54
* 106,203
0
13,168
* 79
* 4,358
4,608
1,748
* 2,425
* 1,427
3,238
* 131
* 6,795
* 8,009
* 5,446
39,087
* 36,586
11,434
* 1,267
9,811
32,242
* 7,334
* 837
0
0
148,650
17,579
1,329,268
1,327,098
* 2,170
1,018,380
486,670
* 41,676
* 62,303
281,607
* 67,278
74,173
* 40,365
19,417
35,314
* 13,108
* 11,868
0
46,252
* 337
10,058
8,376
13,522
* 3,991
* 1,632
9,826
*5
* 2,897
109,137
7,164
36,577
* 44,141
14,245
21,778
33,520
83,375
* 5,170
* 810
0
0
310,888
* 6,310
* 45,449
* 45,449
0
* 15,994
* 99
* 208
0
* 99
0
0
* 208
* 99
* 3,043
0
0
0
0
0
0
* 99
* 17
0
0
0
0
0
0
* 400
* 11,153
0
* 17
0
* 705
* 362
0
0
0
0
* 29,456
6,807
59,363
4,963
54,400
378,596
3,440,915
353,036
3,087,879
57,517
392,535
54,191
338,344
11,270
114,221
18,768
95,453
* 299
* 320
* 317
*3
* 1,160
* 14,006
* 34
* 13,972
* 2,317
* 13,996
* 75
* 13,921
23
Winter 2015
Sole Proprietorship Returns, 2012
Table
SoleSole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Manufacturing—continued
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and depreciation,
Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
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)
** 35,568
** 2,733,216
** 2,710,425
** 22,791
** 2,274,506
** 1,418,661
** 145,406
** 170,604
** 937,176
** 256,736
** 73,723
** 164,986
** 6,597
** 118,551
** 1,520
** 12,234
**
** 80,822
** 3,068
** 16,249
** 9,266
** 6,571
** 10,040
** 6,517
** 8,330
** 1,562
** 2,931
** 42,877
** 81,302
** 51,712
** 140,363
** 25,802
** 12,197
** 47,777
** 133,648
** 35,910
** 6,966
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
39,916
3,015,328
2,979,108
36,220
2,608,949
1,282,588
104,058
46,522
743,422
367,006
110,830
89,252
40,491
99,511
6,931
55,150
0
80,965
4,987
22,367
17,580
11,764
* 4,338
35,072
29,664
* 315
18,563
81,451
33,671
136,551
198,554
58,278
27,945
94,890
207,142
55,894
7,147
0
1,640
69,709
69,290
* 419
82,985
* 29,456
* 2,970
* 923
* 7,416
* 17,633
* 5,397
* 4,883
* 242
* 194
* 648
* 57
1,767
4,776
* 444
* 1,188
* 519
* 76
* 11
* 3,973
* 253
* 274
0
* 1,687
* 422
* 35
* 14,014
1,847
* 1,900
* 615
18,561
0
0
0
11,718
732,064
727,812
4,251
557,739
292,402
30,947
* 6,747
159,541
* 40,305
79,983
25,121
4,351
21,728
* 7,493
* 6,771
*1
14,510
4,294
10,964
8,474
2,622
* 1,386
3,771
7,001
* 730
565
10,763
10,909
18,979
40,438
5,837
9,395
23,338
44,436
* 6,268
* 1,386
0
507
473,190
473,006
* 184
451,469
314,752
* 10,268
* 48,192
* 92,499
* 164,244
* 9,255
* 9,706
* 2,428
* 1,226
* 5,878
* 1,079
0
13,475
* 2,074
8,124
7,420
* 1,132
* 245
* 3,414
1,121
* 1,224
* 4,371
* 2,734
* 5,506
* 451
* 39,536
6,956
7,621
13,468
7,230
*5
*2
0
16,108
581,214
556,017
25,197
508,484
282,290
83,545
* 71,275
166,713
33,370
* 16,343
88,957
2,976
13,310
* 6,299
* 1,008
0
19,337
* 4,020
10,037
3,901
903
* 216
* 2,070
2,912
0
* 912
22,522
8,680
4,504
37,892
13,008
3,464
13,648
49,612
* 4,218
* 561
0
**
** 459,055
** 509,363
** 50,308
**
**
**
**
0
408,721
500,541
91,821
0
-12,676
4,083
* 16,759
* 3,355
185,099
218,977
33,878
0
21,798
22,641
* 842
0
73,772
87,345
13,574
24
Winter 2015
Sole Proprietorship Returns, 2012
Table
SoleSole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Manufacturing—continued
Net income status, item
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
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)
** 22,351
** 2,552,819
** 2,530,069
** 22,750
** 2,043,456
** 1,315,283
** 121,416
** 168,521
** 858,922
** 243,982
** 70,582
** 148,139
** 3,825
** 90,731
** 1,499
** 12,198
**
** 68,688
** 2,524
** 14,322
** 6,897
** 6,175
** 7,970
** 5,426
** 6,841
** 1,562
** 2,869
** 40,567
** 72,637
** 37,229
** 131,299
** 22,850
** 10,934
** 39,638
** 117,821
** 23,670
** 4,141
**
**
** 509,363
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
**
26,523
2,475,994
2,463,018
12,976
1,975,453
1,004,989
69,976
* 31,758
595,887
278,083
94,738
65,453
35,741
70,428
6,376
37,760
0
53,722
3,639
17,521
11,825
8,068
* 3,355
19,301
9,969
* 262
17,426
51,319
25,383
122,124
171,615
48,765
19,174
56,234
140,736
35,434
* 3,085
0
0
500,541
1,546
34,182
33,788
* 394
30,099
* 5,527
0
0
* 4,098
0
* 1,429
0
*5
* 63
0
* 57
1,767
* 2,329
* 346
* 65
* 372
* 23
* 11
0
* 45
* 274
0
* 379
* 403
* 35
* 9,713
1,560
* 1,008
* 162
5,929
0
0
0
0
4,083
7,549
640,098
638,063
* 2,035
421,121
234,624
16,976
* 4,775
106,990
* 40,301
78,613
* 13,032
1,804
13,699
* 6,065
* 6,028
*1
12,551
4,133
9,374
6,086
1,912
* 1,386
1,677
6,766
* 710
* 216
8,524
9,964
15,265
26,508
4,528
3,471
15,738
26,683
* 3,097
* 168
0
0
218,977
465
473,042
472,858
* 184
450,479
314,752
* 10,186
* 48,192
* 92,499
* 164,244
* 9,255
* 9,625
* 2,417
* 1,210
* 5,878
* 1,079
0
12,740
* 2,074
* 8,124
* 7,395
* 1,115
* 245
* 3,328
* 1,121
* 1,224
* 4,366
* 2,722
* 5,506
* 450
* 39,498
* 6,947
* 7,617
13,451
7,216
*5
*2
0
0
22,641
11,092
424,993
406,974
* 18,019
337,648
202,499
* 51,861
* 52,029
* 132,314
* 16,088
* 8,554
* 58,348
781
* 10,401
* 793
* 139
0
* 6,998
* 1,696
* 7,183
* 3,047
* 568
* 161
* 943
* 1,441
0
* 880
* 8,334
6,494
* 1,465
* 24,747
10,273
* 1,190
7,267
37,426
* 2,175
* 184
0
0
87,345
** 2,318
** 11,932
** 492
** 11,440
**
**
**
**
* 3,634
* 26,876
* 8,837
* 18,039
* 1,019
* 104
* 28
* 76
* 1,229
* 8,152
* 318
* 7,834
*8
* 2,183
0
* 2,183
* 5,349
* 27,721
* 3,456
* 24,264
25
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
Income
Statements,
by Industrial
Sectors, Tax
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Sole
Proprietorships:
Income
Statements,
by Industrial
Sectors,
Tax Year 2012—Continued
[All
based
on samples—money
amounts
are in are
thousands
of dollars]
[Allfigures
figuresare
areestimates
estimates
based
on samples —money
amounts
in thousands
of dollars]
Manufacturing—continued
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and depreciation,
Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
Electrical
Furniture
equipment,
Transportation
Miscellaneous
and related
appliances,
equipment
manufacturing
products
and
components
Primary
metal
industries
Fabricated
metal
products
Machinery
Computer
and
electronic
products
(28)
(29)
(30)
(31)
(32)
(33)
3,524
551,153
549,506
* 1,647
506,298
248,174
* 11,212
* 5,527
* 197,685
* 29,613
* 8,130
* 3,993
* 856
27,121
* 195
* 1,262
0
5,960
* 1,078
* 8,413
1,787
* 1,374
* 45
* 750
* 2,839
* 121
* 1,852
* 31,612
3,675
* 16,655
* 91,934
4,571
13,512
28,534
13,957
* 21
0
0
26,561
3,660,350
3,617,972
42,377
3,121,668
1,797,450
159,987
281,524
1,004,059
310,207
225,473
183,800
15,569
87,349
6,982
94,964
*8
177,358
14,596
52,843
22,854
5,956
10,202
21,844
21,652
* 3,136
5,504
62,184
72,375
57,275
324,604
58,718
11,692
60,102
129,671
* 6,782
* 1,046
0
26,168
2,050,228
2,045,617
4,611
1,711,135
859,462
107,641
136,621
543,444
140,845
79,586
148,676
9,305
89,061
28,417
47,632
* [4]
125,859
10,287
25,712
15,666
3,439
* 82
10,049
15,015
* 1,604
3,347
46,013
26,088
68,157
107,425
35,837
10,930
61,065
98,025
9,946
* 1,301
0
8,199
391,714
385,499
* 6,215
356,239
173,928
22,655
* 17,721
149,477
* 4,666
* 13,672
34,262
4,924
6,519
* 4,517
* 8,791
0
43,765
* 1,802
* 2,877
5,770
2,322
0
* 895
2,488
* 532
* 1,821
* 7,197
* 5,352
3,774
* 23,167
3,960
7,934
8,209
32,519
* 3,174
* 1,048
0
9,403
643,117
641,241
* 1,877
600,909
246,662
59,636
* 24,920
211,557
* 20,371
* 14,045
83,866
8,652
39,589
* 4,196
* 107,713
0
12,684
* 1,338
4,331
8,908
2,245
* 1,449
* 6,789
3,536
* 1,682
* 734
21,735
8,174
14,971
36,701
5,517
5,463
15,537
41,988
* 10
*2
0
5,701
684,027
680,679
* 3,348
621,117
320,072
102,384
* 47,042
194,188
* 57,837
23,909
105,288
872
25,273
*1
* 8,546
0
19,133
* 977
12,717
2,239
* 1,352
* 3,320
* 677
1,241
* 98
* 6,362
18,774
5,967
50,932
62,067
6,178
4,420
10,105
59,795
0
0
0
19,803
1,527,349
1,506,528
* 20,821
1,293,267
645,440
46,084
15,074
380,014
139,241
* 121,776
56,749
4,059
51,049
* 493
87,811
0
69,052
* 9,805
28,484
4,369
2,210
* 11,874
8,845
10,730
0
* 252
58,258
14,139
54,221
103,624
14,262
6,824
49,700
51,183
* 5,915
* 572
0
62,241
4,202,744
4,167,648
35,095
3,623,358
1,934,001
445,641
162,725
1,302,189
292,929
189,763
459,246
37,501
159,211
15,203
59,071
* 29
118,144
16,909
40,496
35,507
13,835
3,692
17,537
21,289
1,835
16,306
86,918
18,890
152,938
307,578
67,679
32,190
81,359
334,207
45,308
* 2,536
0
0
48,575
75,029
* 26,454
0
542,180
600,323
58,143
0
341,820
417,531
75,712
0
35,479
70,371
* 34,892
0
42,208
98,146
* 55,938
0
63,196
67,822
* 4,626
0
234,217
262,349
28,132
0
590,271
858,907
268,636
26
(34)
(35)
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
Income
Statements,
by Industrial
Sectors, Tax
Year 2012—Continued
Table2.2. Nonfarm
Nonfarm
Sole
Proprietorships:
Income
Statements,
by Industrial
Sectors,
Tax Year 2012—Continued
[All
based
on samples—money
amounts
are inare
thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
on samples —money
amounts
in thousands
of dollars]
Manufacturing—continued
Net income status, item
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
Electrical
Furniture
equipment,
Miscellaneous
Transportation
and related
appliances,
manufacturing
equipment
products
and
components
Primary
metal
industries
Fabricated
metal
products
Machinery
Computer
and
electronic
products
(28)
(29)
(30)
(31)
(32)
(33)
2,364
496,001
495,055
* 946
420,973
* 204,828
* 884
* 244
* 179,912
* 22,606
* 4,553
* 3,370
* 701
* 18,160
* 195
* 1,261
0
* 4,403
* 892
* 7,651
* 1,503
* 1,371
0
* 618
* 2,781
* 121
* 1,821
* 28,492
* 1,541
* 13,225
* 87,589
* 3,603
* 11,968
* 22,640
5,588
* 21
0
0
0
75,029
17,898
3,156,584
3,115,755
40,829
2,559,713
1,474,354
135,047
219,569
767,008
289,195
207,751
144,216
12,760
56,478
6,378
88,935
*4
135,532
10,919
45,215
17,827
5,385
7,961
15,006
17,496
* 3,135
2,918
50,938
43,419
41,667
292,987
48,802
7,569
51,326
118,380
* 4,322
* 1,046
0
0
600,323
20,298
1,705,505
1,698,771
6,734
1,288,606
661,056
59,538
108,380
404,803
103,769
51,447
66,880
6,368
71,001
* 26,757
43,829
* [4]
108,321
6,996
14,817
7,845
2,431
* 22
8,107
10,991
* 1,572
1,325
37,216
23,229
17,350
72,558
27,131
6,506
38,395
86,712
* 5,360
* 129
0
0
417,531
4,525
336,536
331,480
* 5,056
266,165
154,648
* 16,216
* 16,648
124,679
* 2,191
* 13,672
* 18,758
* 3,313
* 2,604
* 4,256
* 6,294
0
* 31,459
* 1,100
* 2,308
* 1,554
* 862
0
* 794
1,295
* 532
* 1,439
* 7,197
* 944
* 616
* 14,827
* 2,118
* 3,011
3,823
19,944
* 1,228
0
0
0
70,371
7,630
597,040
595,492
* 1,548
498,894
217,460
52,730
* 17,077
193,120
* 14,484
* 6,443
66,395
6,923
28,465
* 4,196
* 107,713
0
8,668
* 1,309
2,001
2,075
598
* 997
* 6,765
2,933
* 1,682
* 494
* 18,730
* 4,820
7,196
* 23,326
4,039
1,598
12,984
33,604
* 10
*2
0
0
98,146
5,540
476,120
475,269
* 850
408,298
203,386
* 102,047
* 35,752
151,552
* 1,706
* 15,514
* 103,184
724
23,723
* [4]
* 459
0
17,010
* 660
5,786
* 1,129
* 1,330
* 3,316
* 152
1,151
* 50
* 6,264
* 10,518
5,578
47,372
* 8,702
5,493
* 4,331
7,423
53,739
0
0
0
0
67,822
14,264
1,305,851
1,285,810
* 20,041
1,043,502
549,108
* 31,468
* 6,899
* 331,645
* 92,587
* 119,843
* 33,333
3,126
39,866
* 28
* 87,012
0
59,262
* 9,804
16,933
3,549
1,462
* 4,649
* 1,932
6,060
0
* 222
48,203
11,925
29,722
* 68,346
9,137
5,761
36,467
44,968
* 5,295
* 118
0
0
262,349
38,265
3,629,205
3,598,574
30,631
2,770,143
1,586,004
297,447
148,808
1,032,059
263,171
148,597
304,077
31,393
87,290
7,404
25,280
*4
72,334
14,936
31,333
21,901
9,386
* 2,934
12,830
14,907
1,834
5,600
79,809
14,118
104,113
248,452
58,100
18,062
63,338
222,622
30,437
* 526
0
0
858,907
* 137
* 18,535
* 288
* 18,247
* 5,057
* 46,875
* 2,191
* 44,683
* 4,440
* 13,512
* 3,380
* 10,132
* 204
* 10
0
* 10
* 3,168
* 29,755
* 390
* 29,365
*8
* 57
0
* 57
* 4,156
* 30,950
* 4,069
* 26,881
11,744
33,332
11,548
21,784
27
(34)
(35)
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Sole
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
based
on samples—money
amounts
are in thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Wholesale trade (merchant wholesalers)
Retail trade
Nondurable
Durable goods,
goods,
including
including food,
machinery,
fiber,
wood, metals,
chemicals,
etc.
etc.
Furniture
and home
furnishing
stores
(42)
Net income status, item
Total
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and depreciation,
Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
(36)
(37)
(38)
Wholesale
electronic
markets
and agents
and brokers
Total
Motor
vehicle and
parts
dealers
(39)
(40)
(41)
360,899
53,697,563
53,192,397
505,166
48,397,521
34,935,803
3,251,180
581,441
29,777,565
1,984,341
2,770,375
3,429,100
443,687
1,555,189
568,413
545,574
12,427
558,961
62,940
296,575
274,204
167,429
49,864
174,661
283,165
23,919
191,617
835,272
325,922
649,210
1,756,691
345,044
568,025
581,062
3,012,539
153,272
22,212
0
161,748
23,406,559
23,255,012
151,547
21,601,745
15,371,666
2,059,878
295,095
13,567,617
844,652
779,213
2,174,790
188,372
621,138
276,950
177,471
* 106
308,967
28,501
154,024
96,491
65,636
26,599
94,138
129,243
7,936
133,350
457,717
187,211
349,580
936,395
174,749
210,426
296,596
1,234,954
60,518
8,377
0
127,369
23,266,890
22,942,196
324,694
21,082,061
15,575,398
1,074,714
245,849
13,310,915
645,984
1,425,786
1,127,850
180,498
618,399
125,956
244,575
11,333
201,463
27,334
125,131
119,499
68,294
19,677
74,396
102,038
9,756
51,494
331,980
127,429
239,571
707,948
149,065
261,481
214,269
1,427,521
54,682
7,989
0
71,782
7,024,114
6,995,189
28,925
5,713,715
3,988,738
116,589
* 40,497
2,899,033
493,704
565,375
126,460
74,818
315,652
165,507
123,528
* 988
48,531
7,105
17,420
58,214
33,499
3,587
6,127
51,885
6,228
6,774
45,575
11,281
60,059
112,347
21,230
96,118
70,197
350,064
38,072
5,847
0
2,298,671
190,889,571
188,714,324
2,175,246
179,707,670
126,434,323
20,126,719
1,536,349
115,417,852
5,788,138
4,600,300
21,035,033
2,046,822
5,558,797
1,459,946
1,432,044
2,750
2,144,113
258,097
1,271,213
874,164
472,128
462,663
735,692
1,093,942
44,405
644,199
5,464,266
1,211,827
2,604,002
7,887,959
2,591,937
1,029,902
3,518,117
9,620,358
744,671
122,184
0
128,178
37,661,824
37,251,987
409,837
36,254,885
29,609,239
5,107,141
411,544
27,339,842
1,169,803
866,689
5,285,780
293,613
470,996
267,712
332,658
* 1,019
253,866
51,164
245,607
82,905
33,025
57,666
186,667
90,099
2,515
70,210
578,767
205,636
244,288
1,204,143
390,263
90,860
357,149
1,112,678
21,756
2,123
0
33,547
3,439,546
3,414,537
25,010
3,077,117
1,645,876
672,784
73,472
1,364,794
121,788
78,769
665,730
88,920
140,775
81,955
46,038
0
42,740
7,102
34,111
19,815
10,463
22,927
12,368
23,884
* 471
26,357
198,262
34,137
60,849
211,847
73,600
21,847
84,042
184,998
3,281
* 561
0
* 202
5,318,822
6,556,068
1,237,245
* 202
1,815,520
2,451,754
636,234
0
2,190,729
2,646,257
455,528
0
1,312,573
1,458,056
145,483
* 99
11,289,960
18,655,497
7,365,537
0
1,411,377
1,976,609
565,233
0
362,430
512,230
149,800
28
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Sole
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
based
on samples—money
amounts
are in thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Wholesale trade (merchant wholesalers)
Retail trade
Nondurable
Durable goods,
goods,
including
including food,
machinery,
fiber,
wood, metals,
chemicals,
etc.
etc.
Furniture
and home
furnishing
stores
(42)
Net income status, item
Total
(36)
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
(37)
(38)
Wholesale
electronic
markets
and agents
and brokers
Total
Motor
vehicle and
parts
dealers
(39)
(40)
(41)
242,226
45,893,021
45,537,760
355,261
39,335,713
29,690,442
2,312,476
437,146
25,974,163
1,490,484
1,995,781
2,519,608
254,096
1,168,231
522,596
451,045
* 11,045
368,173
51,224
219,881
183,469
130,741
43,426
102,299
194,803
21,100
127,809
684,554
223,581
526,879
1,311,310
246,311
451,271
400,103
1,800,878
124,393
13,237
0
0
6,556,068
107,141
19,975,542
19,885,472
90,070
17,521,720
12,909,509
1,571,899
186,043
11,792,001
467,727
568,060
1,676,221
133,584
459,409
251,537
135,684
* 97
203,810
22,878
115,835
65,118
41,317
24,355
50,009
85,572
7,248
78,695
360,732
117,357
295,115
727,544
124,047
159,391
203,016
885,484
51,366
3,924
0
0
2,451,754
89,020
19,319,176
19,080,323
238,853
16,673,356
12,990,044
651,802
212,589
11,456,582
530,311
885,613
746,852
89,516
485,714
107,123
197,195
* 10,948
126,542
21,613
91,753
69,941
59,460
15,483
48,426
73,907
7,655
44,221
282,901
96,372
178,303
484,288
103,630
211,335
144,271
681,369
38,469
3,738
0
0
2,646,257
46,065
6,598,303
6,571,965
26,338
5,140,637
3,790,889
88,775
* 38,515
2,725,580
492,445
542,108
96,534
30,995
223,108
163,935
118,166
0
37,820
6,732
12,293
48,409
29,964
3,587
3,863
35,324
* 6,196
4,893
40,920
9,853
53,461
99,479
18,634
80,545
52,815
234,025
34,558
5,574
0
0
1,458,056
1,263,326
151,321,259
149,635,711
1,685,548
132,704,757
97,562,514
13,137,277
1,096,508
89,331,068
4,666,624
3,432,094
14,101,057
1,335,694
3,384,529
1,146,841
902,781
1,621
1,245,819
193,763
847,812
538,879
308,503
260,237
450,129
700,416
35,110
416,390
3,724,556
773,748
1,592,030
5,661,556
1,795,409
632,183
2,158,237
6,475,743
464,631
52,456
0
0
18,655,497
82,821
29,188,071
28,922,434
265,637
27,211,003
22,639,348
3,360,904
313,754
21,069,887
772,813
642,946
3,520,957
189,188
335,167
235,380
172,161
* 1,006
165,664
39,189
169,744
56,264
22,883
33,267
107,326
61,731
1,944
59,742
388,977
140,885
172,770
849,878
282,949
60,100
242,127
763,426
19,503
1,951
0
0
1,976,609
23,795
2,711,860
2,694,462
17,398
2,199,630
1,259,029
372,657
* 70,108
1,057,498
116,282
39,154
396,670
55,106
86,647
11,265
24,824
0
25,236
6,531
21,029
13,950
5,412
16,376
8,453
12,627
* 471
13,201
149,084
14,184
46,212
167,875
55,949
18,200
60,421
124,504
2,593
* 463
0
0
512,230
39,266
384,201
47,894
336,307
20,215
240,958
21,503
219,454
12,557
63,164
23,105
40,059
6,494
80,080
* 3,287
76,793
254,429
1,437,247
219,060
1,218,187
14,276
131,809
* 6,324
125,485
* 4,354
* 28,942
* 5,005
* 23,937
29
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Sole
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
based
on samples—money
amounts
are in thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Retail trade—continued
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and depreciation,
Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
Building
Electronic
material and
stores
garden
and household
equipment and
appliance
supplies
stores
dealers
Food and
beverage
stores
Health and
personal care
stores
Gasoline
stations
Clothing and
accessories
stores
Sporting
goods,
hobby, book,
and music
stores
(45)
(46)
(47)
(48)
(49)
(43)
(44)
25,039
3,422,732
3,356,312
66,420
3,214,675
2,044,345
363,552
* 37,550
1,801,262
22,497
34,191
214,708
49,282
110,480
* 2,610
55,343
0
42,944
21,732
33,793
25,633
10,334
* 9,531
17,926
18,516
* 645
22,634
90,293
26,270
57,943
211,408
55,009
25,482
72,317
171,847
35,360
* 7,154
0
35,444
6,591,738
6,555,483
36,255
5,995,199
3,958,420
870,477
170,163
3,512,123
220,388
137,728
952,459
78,844
156,454
30,662
51,973
* 60
171,504
13,678
81,472
19,290
16,358
30,667
24,546
53,293
* 3,107
7,231
129,845
54,195
54,495
417,308
129,610
24,416
137,782
343,511
6,477
* 560
0
107,234
27,658,417
27,287,092
371,326
26,722,904
20,180,366
1,870,089
142,112
18,981,513
679,740
376,470
1,869,559
121,098
203,325
76,667
44,871
* 45
271,642
20,576
180,013
84,670
8,341
69,250
74,466
55,630
1,683
115,379
879,711
208,395
303,150
1,616,359
444,819
28,933
652,817
1,064,320
9,442
1,229
0
131,478
8,498,982
8,387,485
111,498
7,704,736
5,253,581
637,117
84,067
4,592,106
365,790
231,120
656,620
95,012
204,719
51,778
54,365
*3
67,708
30,039
52,106
43,076
16,734
* 2,633
30,154
75,009
5,497
52,123
251,728
40,240
126,936
565,584
105,214
42,355
142,095
349,364
32,017
6,394
0
15,542
24,133,643
23,723,615
410,028
23,959,258
21,059,857
465,639
18,883
20,190,796
377,781
441,088
434,331
23,856
71,393
57,369
43,750
* 124
165,327
8,329
79,702
63,234
4,966
73,035
44,007
24,158
641
26,505
253,393
114,448
45,634
705,599
257,435
6,220
227,066
603,134
* 77
* 24
0
145,897
10,115,969
10,079,090
36,879
9,521,075
5,536,479
1,870,948
151,995
5,029,107
316,165
210,157
2,041,893
221,958
221,842
61,766
62,833
*1
107,803
17,007
82,692
87,616
22,431
12,926
48,453
110,089
1,102
31,781
806,544
84,606
195,316
552,611
192,030
98,610
242,719
662,637
55,126
14,260
0
89,883
6,860,075
6,835,356
24,720
6,576,196
4,216,156
1,783,266
45,328
3,916,590
284,991
101,750
1,915,769
92,245
146,188
26,183
94,993
* 67
117,243
9,653
56,450
48,508
14,945
39,985
41,808
45,303
* 1,543
18,013
287,287
49,247
123,006
322,105
124,490
40,279
151,288
479,910
23,196
7,444
0
0
208,056
337,644
129,588
0
596,537
710,535
113,998
0
936,796
1,437,875
501,079
0
795,014
1,144,100
349,086
0
180,463
420,269
239,806
0
609,514
1,216,257
606,743
0
322,317
662,784
340,467
30
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Sole
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
based
on samples—money
amounts
are in thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Retail trade—continued
Net income status, item
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
Building
Electronic
material and
stores
garden
and household
equipment and
appliance
supplies
stores
dealers
Food and
beverage
stores
Health and
personal care
stores
Gasoline
stations
Clothing and
accessories
stores
Sporting
goods,
hobby, book,
and music
stores
(45)
(46)
(47)
(48)
(49)
(43)
(44)
14,367
2,526,901
2,511,472
15,429
2,189,256
1,484,648
234,100
* 35,372
1,330,615
* 12,941
24,524
152,905
29,075
66,993
* 2,505
26,398
0
32,084
14,730
21,599
19,578
7,315
* 2,450
9,251
13,377
* 410
18,751
34,003
14,291
48,356
90,289
31,037
16,544
46,212
122,864
33,497
* 7,105
0
0
337,644
25,094
5,558,278
5,544,539
13,740
4,847,738
3,382,446
592,274
160,511
2,985,203
179,084
122,253
656,880
64,853
125,654
30,391
14,275
* 60
121,657
10,131
49,888
13,093
14,528
14,530
16,681
45,693
* 3,100
4,209
111,742
31,510
41,124
279,796
94,293
22,582
92,637
257,446
* 5,418
* 306
0
0
710,535
67,649
22,835,030
22,541,962
293,068
21,397,165
16,536,138
1,572,592
73,561
15,541,918
629,579
339,408
1,620,920
83,036
124,923
70,629
33,964
*1
156,265
17,212
136,048
66,783
4,674
47,121
49,352
35,753
1,443
77,748
654,841
152,777
225,964
1,233,072
347,639
19,164
466,494
845,522
* 3,667
* 48
0
0
1,437,875
61,907
7,341,224
7,242,840
98,384
6,197,200
4,476,676
473,685
* 82,844
3,847,851
347,278
220,830
495,812
68,176
80,735
50,356
45,274
0
43,758
25,312
34,085
31,237
13,267
* 2,076
26,525
53,048
5,060
36,851
210,200
35,024
83,237
425,751
76,977
30,457
83,992
227,103
17,358
2,689
0
0
1,144,100
9,931
17,443,726
17,072,652
371,075
17,024,891
15,008,601
314,806
* 9,987
14,299,035
337,980
356,717
309,923
18,051
47,858
48,228
22,871
* 43
97,864
5,761
58,235
26,395
4,684
44,332
28,439
20,823
583
11,786
182,793
74,741
36,093
505,273
179,186
4,162
166,575
431,501
* 14
*4
0
0
420,269
83,433
8,258,685
8,235,331
23,353
7,042,424
4,288,512
1,367,724
119,163
3,915,478
230,226
140,527
1,484,606
171,172
106,668
31,159
38,784
*1
78,835
13,568
68,282
43,840
15,648
9,576
29,265
64,910
* 965
17,763
614,745
55,514
98,790
420,039
140,650
47,890
160,708
474,494
46,549
7,153
0
0
1,216,257
46,183
5,488,554
5,469,393
19,161
4,864,158
3,314,127
1,086,718
* 15,532
3,110,959
247,806
86,126
1,233,014
53,708
69,612
23,091
71,670
0
65,069
5,507
40,298
26,129
9,203
35,402
22,137
32,533
* 1,542
8,382
172,806
33,596
74,210
231,625
85,488
21,466
102,852
349,245
8,351
* 924
0
0
662,784
* 2,041
* 21,241
* 3,000
* 18,241
* 2,307
* 26,617
* 1,327
* 25,290
15,156
135,598
* 11,376
124,222
16,374
126,686
17,081
109,605
0
0
0
0
6,520
52,811
* 7,230
45,581
5,859
29,852
* 7,060
22,792
31
Winter 2015
Sole Proprietorship Returns, 2012
Table
SoleSole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Retail trade—continued
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and depreciation,
Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
Transportation and warehousing
General
merchandise
stores
Miscellaneous
store
retailers
Nonstore
retailers
Total
Air and
rail
transportation
Water
transportation
Truck
transportation
(50)
(51)
(52)
(53)
(54)
(55)
(56)
26,062
2,640,965
2,631,627
9,337
2,587,665
1,891,562
374,931
* 3,007
1,695,165
80,284
128,064
389,890
14,150
93,774
* 1,936
13,454
* 401
32,571
* 2,099
15,484
5,983
10,638
6,005
5,519
9,108
* 1,307
5,861
89,891
13,541
14,086
90,373
45,749
9,624
76,182
138,309
* 59
* 12
0
602,981
31,449,075
31,182,727
266,348
28,512,735
16,968,494
4,148,206
210,104
15,085,390
1,135,533
807,265
4,418,004
433,724
1,424,618
214,256
288,955
* 924
518,860
53,373
270,712
197,248
139,815
104,753
161,095
280,069
14,366
178,186
1,323,779
225,874
666,802
1,436,473
527,016
247,463
788,770
1,816,240
194,951
21,126
0
957,387
28,416,605
28,009,015
407,590
25,581,225
14,069,948
1,962,568
188,123
11,909,164
1,013,378
1,187,007
2,190,291
534,119
2,314,234
587,051
342,813
* 106
351,905
23,345
139,070
196,184
184,078
33,283
88,683
308,783
11,529
89,921
574,766
155,239
711,499
554,150
246,704
393,814
585,890
2,693,409
362,930
61,295
0
1,133,138
92,990,956
92,117,519
873,438
79,900,213
10,084,712
244,216
1,358,772
3,060,525
833,578
4,803,319
215,698
262,981
26,003,568
1,103,179
5,743,042
1,577
4,781,093
76,401
2,752,974
325,161
2,149,791
237,854
457,079
366,991
9,093
2,598,924
632,823
5,395,653
1,144,411
2,981,619
1,288,253
996,811
1,236,056
8,971,897
211,097
23,617
0
18,674
1,692,719
1,627,415
65,305
1,924,359
536,040
49,957
10,656
63,104
38,857
420,460
46,995
3,991
15,777
7,126
14,297
231
317,533
4,975
28,895
28,040
89,942
23,068
29,321
7,297
* 95
24,808
22,136
133,541
6,357
86,404
18,120
192,176
11,883
317,592
* 2,346
* 20
0
2,892
1,471,033
1,453,969
17,064
1,410,428
726,572
* 16,401
* 94,371
* 10,543
* 17,701
604,361
* 16,807
673
42,653
1,246
6,719
* 10
231,736
1,031
18,452
10,818
3,614
3,120
29,806
1,091
* 3,897
10,385
7,534
53,996
10,329
127,027
13,583
1,979
5,791
98,258
* 102
* 41
0
576,787
69,647,540
69,179,552
467,988
60,612,372
6,372,483
67,555
924,973
1,863,453
589,917
2,976,326
49,741
127,683
21,362,336
838,597
4,577,946
* 556
3,619,533
50,537
2,141,394
197,488
1,906,206
135,750
338,280
256,820
4,297
1,377,225
325,113
4,731,664
896,493
2,095,368
1,055,951
617,521
845,343
6,548,177
162,929
19,793
0
0
52,465
213,582
161,116
0
2,968,062
4,869,841
1,901,779
* 99
2,846,929
5,153,771
2,306,842
*9
13,105,304
15,765,264
2,659,961
*9
-236,353
248,019
484,372
0
70,899
208,180
137,281
0
9,040,597
10,252,399
1,211,802
32
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Sole
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
based
on samples—money
amounts
are in thousands
of dollars]
[All figures
figuresare
areestimates
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Retail trade—continued
Net income status, item
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
Transportation and warehousing
General
merchandise
stores
Miscellaneous
store
retailers
Nonstore
retailers
Total
Air and
rail
transportation
Water
transportation
Truck
transportation
(50)
(51)
(52)
(53)
(54)
(55)
(56)
14,104
1,879,534
1,870,579
8,955
1,665,727
1,275,003
284,415
* 555
1,129,333
* 35,071
* 120,719
295,089
9,487
53,695
* 411
* 3,929
* 401
10,896
* 1,561
7,396
2,924
8,124
* 4,477
4,186
5,536
* 1,291
* 4,208
68,371
7,351
5,557
57,413
27,892
1,204
44,157
60,225
* 34
0
0
0
213,582
351,331
24,707,927
24,515,000
192,927
19,838,116
12,881,437
2,397,560
123,271
11,660,731
879,892
470,050
2,650,067
280,235
885,203
182,197
194,729
* 90
276,683
38,666
144,257
121,036
93,030
39,602
89,246
177,280
7,371
122,799
728,583
114,253
386,677
961,962
303,556
170,192
420,374
1,072,770
109,971
6,377
0
0
4,869,841
482,710
23,381,469
23,015,048
366,421
18,227,450
11,016,549
1,079,842
91,849
9,382,560
877,670
868,839
1,284,212
313,608
1,401,375
461,231
253,902
* 20
171,807
15,595
96,953
117,652
109,735
11,028
59,267
177,106
10,931
40,949
408,412
99,621
373,038
438,584
169,793
220,223
271,687
1,746,643
217,676
25,436
0
0
5,153,771
928,002
79,144,887
78,396,726
748,161
63,381,820
7,314,544
150,593
971,206
2,572,914
674,645
3,082,379
137,193
200,369
21,420,159
882,248
4,812,400
1,176
3,153,167
54,235
2,229,005
244,277
1,840,975
168,062
318,318
285,661
6,578
2,297,002
429,469
4,410,457
933,409
1,948,756
1,021,241
851,124
974,540
7,316,108
181,369
19,735
0
0
15,765,264
12,451
1,073,936
1,059,342
14,594
837,031
282,407
* 14,842
* 806
* 15,714
* 15,020
* 249,621
* 13,595
945
7,990
3,090
2,610
* 51
29,761
* 3,651
9,272
15,373
83,795
2,718
6,909
3,597
* 36
7,766
5,505
12,389
2,212
35,221
6,582
175,759
4,036
131,366
* 1,623
0
0
0
248,019
2,414
532,250
528,245
* 4,005
324,070
* 85,713
* 4,603
* 762
* 9,232
* 3,007
* 72,588
* 4,480
418
19,781
* 104
* 3,281
* 10
40,520
* 725
7,670
1,948
652
* 2,043
* 5,207
626
* 3,892
* 9,721
* 1,814
18,836
4,174
66,307
4,551
1,358
2,994
41,658
* 61
* 28
0
0
208,180
477,413
60,329,904
59,908,385
421,518
50,077,505
5,170,552
50,110
683,353
1,574,943
528,606
2,367,433
33,894
87,133
18,255,638
649,718
3,847,865
* 531
2,688,880
34,217
1,782,840
156,882
1,653,176
99,237
273,307
205,942
2,070
1,131,459
254,321
3,987,635
748,804
1,409,264
857,290
551,483
681,157
5,383,381
138,039
16,864
0
0
10,252,399
* 300
* 247
* 121
* 127
91,519
513,010
77,073
435,937
95,725
370,433
83,464
286,969
131,628
1,040,022
139,745
900,277
* 2,909
* 10,691
* 3,793
* 6,898
* 309
* 4,422
* 1,406
* 3,016
42,194
432,829
42,198
390,631
33
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Sole
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Transportation and warehousing—continued
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and
depreciation, Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
Other transit
Pipeline
and ground
transportation
transportation
Support
activities for
Scenic
Couriers
transportation
and
and
(including
sightseeing
messengers
transportation motor vehicle
towing)
Information
Warehousing
and
storage
facilities
Total
Publishing
industries
(except
internet)
(63)
(64)
(57)
(58)
(59)
(60)
(61)
(62)
270,005
9,047,087
8,872,498
174,590
6,429,172
173,027
* 10,295
* 60,221
* 73,679
* 3,182
26,487
* 838
58,794
1,512,743
134,460
289,324
* 583
267,518
10,526
346,487
35,821
76,208
53,662
18,961
35,004
* 135
1,081,460
101,539
315,662
81,543
199,977
97,495
94,033
152,362
1,246,634
15,788
* 808
0
* 13
* 12,166
* 12,132
* 34
* 16,445
* 491
0
0
* 34
0
* 457
0
*6
* 18
0
* 226
*3
* 5,395
0
* 56
* 294
*3
0
0
0
* 24
0
* 99
* [4]
* 16
* 211
* 27
* 12
*9
* 9,544
* 11
*2
0
13,360
556,511
553,245
* 3,266
567,014
* 157,932
0
* 8,747
0
* 13,386
* 135,799
0
38,491
6,818
4,083
30,144
* 194
64,008
* 346
11,687
1,792
695
* 10,017
7,747
2,727
0
* 22,759
17,760
15,567
6,059
63,211
11,158
4,609
14,235
74,929
* 43
* 16
0
54,016
4,406,881
4,274,336
132,545
3,742,808
1,407,375
49,524
* 207,914
669,093
* 168,492
367,394
55,041
16,718
556,508
12,893
191,039
0
159,043
8,329
125,310
17,535
42,038
6,899
18,253
19,198
* 523
40,058
42,107
76,872
86,022
337,982
58,275
55,663
92,400
359,859
11,201
949
0
189,317
5,497,590
5,489,149
* 8,441
4,700,732
562,444
* 1,224
* 32,169
275,097
* 1,954
253,080
* 1,080
15,654
2,482,573
101,913
574,266
0
94,150
* 195
67,964
30,047
30,230
* 4,115
7,730
41,879
* 109
39,517
54,603
58,713
48,564
36,271
19,489
22,984
102,314
261,967
15,057
940
0
8,073
659,428
655,223
4,206
496,883
148,347
* 49,259
* 19,720
* 105,522
* 89
18,955
* 45,197
969
24,140
2,861
59,082
0
22,177
461
12,730
3,326
855
1,222
6,981
2,975
* 13
2,711
61,932
9,636
9,029
35,168
14,155
7,835
11,718
54,937
* 3,620
* 1,048
0
353,652
11,570,425
11,235,945
334,479
8,850,813
2,467,993
101,857
457,738
843,911
236,264
938,500
110,276
190,493
551,917
288,803
522,787
* 279
336,112
27,264
70,503
174,727
96,332
14,144
35,096
162,614
3,930
74,104
284,943
51,437
332,511
538,935
81,495
302,530
327,051
1,633,831
252,985
42,373
0
54,402
1,719,959
1,698,779
21,180
1,362,455
420,647
32,638
* 129,676
10,122
56,447
224,655
32,891
25,364
108,757
13,458
56,136
*1
16,687
13,684
9,474
24,623
5,494
* 9,461
5,266
24,152
* 711
3,611
24,115
14,832
29,957
126,144
18,534
35,732
39,969
305,593
23,982
2,437
0
0
2,611,688
2,931,546
319,858
0
* -5,026
* 751
* 5,777
0
-8,255
54,833
63,088
0
664,070
777,591
113,521
0
805,139
1,117,091
311,952
0
162,546
174,855
12,309
* 355
2,765,596
3,727,074
961,478
0
380,371
558,412
178,041
34
Winter 2015
Sole Proprietorship Returns, 2012
Table
Sole
Proprietorships:
Income
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Sole
Proprietorships:
Income
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in are
thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
in thousands
of dollars]
Transportation and warehousing—continued
Net income status, item
BUSINESSES WITH NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business deductions
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Excess-casualty depreciations, Form 8829 [3]
Net income [1,2]
Returns with Schedule C-EZ:
Number of returns
Business receipts
Business deductions
Net income
Footnotes at end of table.
Statistics of Income Bulletin
Other transit
Pipeline
and ground
transportation
transportation
Information
Support
activities for
Scenic
Couriers
transportation
and
and
(including
sightseeing
messengers
transportation motor vehicle
towing)
Warehousing
and
storage
facilities
Total
Publishing
industries
(except
internet)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
237,733
8,504,695
8,337,016
167,680
5,562,640
139,822
* 174
* 55,382
* 67,842
* 152
* 16,447
* 174
51,516
1,224,833
123,868
272,834
* 583
195,569
7,457
296,687
28,618
58,830
49,522
10,596
27,231
* 135
1,058,634
93,408
274,542
61,907
109,914
80,652
72,629
125,128
1,152,564
15,732
* 719
0
0
2,931,546
*3
* 10,393
* 10,393
0
* 9,643
0
0
0
0
0
0
0
*6
* 18
0
* 226
0
0
0
*3
0
*2
0
0
0
0
0
*1
0
* 14
0
* 11
*4
*9
* 9,349
0
0
0
0
* 751
8,371
299,705
299,633
* 72
245,994
* 24,181
0
* 8,587
0
* 13,380
* 2,214
0
* 36,495
* 1,176
* 863
* 25,232
*1
26,699
* 274
* 4,268
* 804
* 46
* 8,801
* 753
* 1,455
0
* 21,969
* 2,390
* 4,477
* 1,426
* 17,211
* 2,155
* 3,299
12,508
49,470
* 43
* 16
0
0
54,833
40,490
3,613,403
3,481,108
132,295
2,835,809
1,137,740
44,184
* 200,439
562,316
* 112,560
268,487
50,245
13,123
340,780
11,841
140,263
0
101,145
7,593
76,313
15,308
21,488
4,956
9,096
16,122
* 437
39,806
29,895
64,062
69,753
279,788
52,384
29,397
70,830
294,906
8,079
* 419
0
0
777,591
141,391
4,241,368
4,238,185
* 3,183
3,124,751
343,324
* 130
* 3,692
* 249,850
* 1,921
* 88,149
* 418
10,378
1,546,623
90,103
461,646
0
59,023
0
41,325
22,696
22,553
* 131
* 6,113
28,316
0
25,811
31,198
41,038
36,818
* 12,603
10,328
16,763
72,015
203,787
14,172
* 641
0
0
1,117,091
7,735
539,232
534,419
* 4,814
364,378
130,804
* 36,550
* 18,184
* 93,018
0
* 17,439
* 34,387
356
23,320
* 2,660
58,443
0
11,570
* 319
10,628
2,647
432
* 654
6,336
2,372
*8
1,835
10,936
7,479
8,300
18,447
7,289
432
5,862
49,627
* 3,620
* 1,048
0
0
174,855
246,848
9,428,575
9,143,804
284,771
5,706,810
1,688,116
69,829
285,564
640,277
151,239
620,966
79,758
109,660
332,961
233,952
325,843
* 241
188,212
17,636
48,662
68,795
53,794
2,739
19,643
124,732
3,205
56,207
188,247
36,848
219,435
295,203
50,193
199,157
227,955
1,018,500
168,878
28,364
0
0
3,727,074
37,161
1,350,458
1,326,695
23,763
796,489
271,899
26,685
* 110,558
* 6,101
33,263
122,560
27,269
14,042
77,667
7,717
52,192
*1
6,800
* 9,810
6,269
6,223
3,638
0
1,828
16,901
* 681
* 3,510
5,689
10,549
20,284
57,798
9,118
17,694
28,286
143,052
18,769
2,091
0
0
558,412
41,227
290,704
44,304
246,400
0
0
0
0
* 2,000
* 10,063
0
* 10,063
8,262
53,056
* 3,950
49,106
32,418
207,010
41,075
165,935
* 2,309
* 31,247
* 3,018
* 28,229
64,551
367,647
48,719
318,927
12,891
84,708
7,689
77,019
35
Winter 2015
Sole Proprietorship Returns, 2012
Table
SoleSole
Proprietorships:
IncomeIncome
Statements,
by Industrial
Sectors, TaxSectors,
Year 2012—Continued
Table2.2.Nonfarm
Nonfarm
Proprietorships:
Statements,
by Industrial
Tax Year 2012—Continued
[All
estimates
based
on samples—money
amounts
are in thousands
of dollars]
[Allfigures
figuresare
are
estimates
based
on samples —money
amounts
are in thousands
of dollars]
Information—continued
Net income status, item
BUSINESSES WITH AND WITHOUT
NET INCOME
Number of returns [1]
Business receipts, total [1,2]
Income from sales and operations [1]
Other business income (loss) [1]
Business deductions, total [1,2]
Cost of sales and operations, total
Inventory, beginning of year
Cost of labor
Purchases
Materials and supplies
Other costs
Inventory, end of year
Advertising expenses
Car and truck expenses
Commissions
Contract labor
Depletion
Depreciation
Employee benefit programs
Insurance
Legal and professional services
Meals and entertainment deducted
Mortgage interest
Other interest paid on business indebtedness
Office expenses
Pension and profit-sharing plans
Rent paid on machinery and equipment
Rent paid on other business property
Repairs
Supplies
Salaries and wages
Taxes paid
Travel
Utilities
Other business expenses
Home office business deductions, total
Depreciation, Form 8829 [3]
Casualty loss, Form 8829 [3]
Carryover of excess-casualty losses and
depreciation, Form 8829 [3]
Net income less deficit [1,2]
Net income [1,2]
Deficit [2]
Footnotes at end of table.
Statistics of Income Bulletin
Finance and insurance
Motion
picture and
sound
recording
Broadcasting
(except internet)
and
telecommunications
and internet
service providers
Data
processing,
internet
publishing
and
broadcasting,
and web
search
portals
(65)
(66)
(67)
Securities, commodity
contracts, and other financial
investments
Total
(68)
Credit
intermediation
and related
activities
(69)
Total
Investment
bankers and
securities
dealers
(70)
(71)
105,465
3,535,784
3,415,031
120,753
2,888,621
539,115
38,200
128,185
84,906
84,800
243,343
40,319
68,668
137,505
65,354
214,156
* 38
194,102
1,985
25,904
65,876
43,383
2,963
13,970
39,589
1,568
41,775
137,856
17,100
149,674
128,949
22,781
115,774
105,576
598,350
149,673
25,005
0
95,265
4,233,633
4,176,879
56,754
3,230,086
1,197,946
30,551
137,331
618,974
59,987
381,688
30,584
52,804
206,844
169,075
169,692
* 236
101,716
4,258
30,330
35,868
30,798
1,720
8,697
47,979
* 652
9,283
85,687
13,501
116,143
200,709
29,055
74,641
10
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