Sole Proprietorship Returns, 2009

Sole Proprietorship Returns, 2009

by Jason Paninos and Scott Hollenbeck

F

or Tax Year 2009, there were approximately

22.7 million individual income tax returns that

reported nonfarm sole proprietorship activity, a

0.2-percent increase from 2008. Profits reported on

these returns fell to $244.8 billion in 2009, a 7.4percent decline from 2008. In constant dollars, total

nonfarm sole proprietorship profits decreased by 8.3

percent in 2009, continuing a 4-year trend that started

with a 0.2-percent decrease in inflation-adjusted

profits in 2006, followed by a 2.0-percent decline

in 2007, and 7.7-percent fall in 2008. The steepest

decline in profits was experienced by the finance and

insurance sector, falling 42.5 percent and losing $7.7

billion in 2009. This was the second year in a row

that this sector experienced a double-digit decrease,

as its reported profits fell 10.8 percent in 2008, as

well.1 There were three nonfarm sole proprietorship industries that experienced modest increases

in profits for 2009. The greatest rise in profits was

reported by the other services sector. This sector,

which is principally composed of auto repair, laundry services, and other miscellaneous services, saw

increases of approximately $2.6 billion. This sector

also reported the greatest percentage increase in profits, 14.1 percent, going from $18.1 billion for 2008 to

$20.7 billion for 2009. The professional, scientific,

and technical services sector accounted for 27.5 percent of total profits for all nonfarm sole proprietorship industries, the largest by any sector, despite

experiencing a 9.5-percent decline in profits in 2009.

Reporting the second largest profits of any sector was

the health care and social assistance sector, with 19.8

percent of total profits, at $48.4 billion.

Jason Paninos and Scott Hollenbeck are economists with

the Individual Research Section. This article was prepared under the direction of Mike Strudler, Chief.

In addition to reporting the largest percentage decrease in profits, the finance and insurance sector also

reported the largest percentage decrease in receipts,

dropping from $112.3 billion in 2008 to $90.9 billion

in 2009, a 19.1-percent decrease. For sole proprietorships as a whole, receipts decreased 10.6 percent,

while deductions decreased 11.3 percent. Among all

industrial sectors, the construction sector experienced

the greatest downturn in receipts, losing $34 billion,

or 16.4 percent. The retail trade sector reported the

largest percentage of total business receipts, with

15.2 percent, while also having the largest percentage

of total business deductions, with 18.3 percent. The

retail trade sector was the largest in these two categories despite reporting a 9-percent decrease in receipts

and a 9.5-percent decrease in deductions. The other

services sector reported the largest increase in receipts, with a 1-percent increase in business receipts.

The only other sector to report an increase in receipts

was the health care and social assistance sector, with

a 0.6-percent increase. This sector also reported the

smallest decrease in deductions, with a 0.2-percent

decline.

Returns and Receipts

The number of individual income tax returns reporting nonfarm sole proprietorship activity for 2009

increased 0.2 percent to just under 22.7 million (Figure A).2 The largest sector in terms of number of

returns was the professional, scientific, and technical

services sector. The number of returns in this sector

decreased for the second straight year to just under

3.2 million returns, a reduction of 0.8 percent. The

second largest sector, the construction sector, had

a 4.5-percent decrease in number of returns from

slightly more than 2.8 million to just under 2.7 million. The overall increase in number of returns was

Dungan, Adrian, “Sole Proprietorship Returns, 2008,” Statistics of Income Bulletin, Summer 2010, Volume 30, Number 1, pp. 6–71. Profits in the finance and insurance

sector decreased from $20.2 billion in 2007 to $18.0 billion in 2008.

2 For 2009, the 22,659,976 nonfarm sole proprietorship returns accounted for an estimated 25,210,614 nonfarm businesses. For purposes of the statistics, if a proprietor

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

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

deficit) yielded the profits for a specific industrial group.

The North American Industry Classification System (NAICS) was used to classify data by industries for 2009.

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

businesses were further combined as described above.

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

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

from 1998–2009 with 1997 and prior years may show inconsistencies. A reason for this was that several types of sole proprietorships under the NAICS system were classified in

completely different industrial groups, which makes prior-year comparisons inappropriate. For example, in 1997, finance, insurance, and real estate were grouped by Standard

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

NAICS codes are reported in Tables 1 and 2.

1

5

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Figure A

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

Tax Years 2008 and 2009

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

Number of returns

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

2008

2009

Percentage

increase

(1)

(2)

(3)

(4)

(5)

0.2

-4.5

-5.0

3.0

-0.1

1,317.4

206.7

143.1

52.3

196.8

1,178.4

172.7

121.1

44.0

179.1

22,614.5 22,660.0

2,821.7

2,695.8

2,263.3

2,150.7

325.5

335.4

2,275.5

2,272.5

2008

2009

Percentage

increase

Total business deductions [1]

Percentage

increase

2008

2009

(6)

(7)

(8)

(9)

-10.6

-16.4

-15.3

-16.0

-9.0

1,053.7

177.6

119.4

48.3

188.9

934.5

145.8

98.7

40.5

170.9

-11.3

-17.9

-17.3

-16.0

-9.5

1,047.7

1,077.3

2.8

81.1

70.8

-12.7

71.8

61.5

-14.4

693.1

1,278.9

1,217.1

3,218.9

659.5

1,246.4

1,181.6

3,191.8

-4.8

-2.5

-2.9

-0.8

112.3

58.1

52.9

172.0

90.9

49.7

45.8

157.4

-19.1

-14.4

-13.3

-8.5

94.3

43.9

38.7

97.8

80.6

36.8

33.1

90.2

-14.6

-16.2

-14.7

-7.8

2,302.8

1,998.3

1,347.8

2,415.0

2,080.8

1,345.3

4.9

4.1

-0.2

61.4

118.6

33.1

60.3

119.3

29.2

-1.9

0.6

-11.6

44.5

71.1

25.1

42.4

71.0

22.5

-4.6

-0.2

-10.6

1,094.0

1,116.0

2.0

24.6

22.2

-10.0

17.1

15.8

-7.3

2,360.1

1,597.9

2,944.3

2,669.5

1,654.2

2,670.5

13.1

3.5

-9.3

83.0

42.9

141.9

83.8

42.2

121.3

1.0

-1.7

-14.5

64.9

29.8

125.6

63.1

28.7

109.3

-2.7

-3.8

-13.0

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

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

primarily due to the increase in the other services

sector, which, as stated above, includes personal and

laundry services, as well as automotive and other

repair services. This sector increased by 13.1 percent

to roughly 2.7 million returns.

Total business receipts (the sum of “income

from sales and operations” and “other business income”) for all nonfarm sole proprietorship industries

showed the biggest decrease reported, since at least

1980, dropping 10.6 percent, from $1,317.4 billion

to $1,178.4 billion.3 The retail sector was the largest

sector in terms of business receipts and accounted for

15.2 percent of total business receipts in 2009. Its receipts decreased by 9 percent, following a 1-percent

decrease in 2008. For the first time since 2003, the

construction sector was not the largest sector in terms

of total business receipts. In 2009, the construction sector saw its third consecutive year of decline,

6

dropping 16.4 percent from $206.7 billion to $172.7

billion. This 16.4-percent decrease in total business

receipts was the steepest drop in 3 years of decreases;

total business receipts decreased by 10.5 percent in

2008 and 2.4 percent in 2007. The only two industries that showed increases in business receipts were

the health care and social assistance sector and the

other services sector. They grew by 0.6 percent and

1 percent, respectively, resulting in a total increase of

$1.5 billion in business receipts. For all sectors, total

business receipts for nonfarm sole proprietorships

decreased by $139 billion. The construction sector

accounted for $34 billion of the decrease in business

receipts, or nearly one quarter of the aggregate decline. The finance and insurance sector experienced

the second largest overall decrease in total business

receipts, a $21.4-billion decline from 2008. This sector had the largest percentage drop in total business

3 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.

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Deductions

receipts in 2009, 19.1 percent, following the largest

percentage increase in 2008, 19.5 percent. In constant dollar terms, total business receipts for 2009

decreased 11.4 percent (Figure B).4 This is the largest percentage decrease since at least 1989, and it

is almost twice as large as the 5.8-percent decrease

experienced in 1991; the second largest percentage

decrease reported.

Total business deductions (“cost of sales and operations” plus business expenses, including expenses

for home office) in current dollars decreased 11.3

percent from $1,053.7 billion in 2008 to $934.5 billion in 2009 (Figure A).5, 6 In 2009, there were no

industries that reported a percentage increase in total

business deductions. The largest sector in terms

Figure B

Nonfarm Sole Proprietorship Receipts, Deductions, and Profits, Tax Years 1988–2009

[Money amounts are in billions of dollars]

Total business receipts

Tax year

1988

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Total business deductions [1]

Constant dollars [2]

Constant dollars [2]

Current

dollars

Amount

Percentage

increase

(3)

(4)

(5)

[3]

-0.7

1.5

-5.8

1.0

0.5

2.3

[4]

2.5

1.4

4.3

4.0

3.1

-2.6

-0.3

-0.2

5.5

3.8

1.2

0.6

-2.7

-11.4

545.7

560.2

589.2

571.2

583.1

600.8

623.8

638.1

666.5

683.9

716.2

761.4

806.4

799.6

808.9

820.2

892.4

953.4

1,001.1

1,044.3

1,053.7

934.5

814.6

805.8

816.1

764.0

761.9

768.0

781.0

782.6

802.1

808.8

837.5

877.5

909.7

882.1

878.1

871.6

922.2

953.4

969.5

982.5

970.1

852.6

Current

dollars

Amount

Percentage

increase

(1)

(2)

672.0

692.8

730.6

712.6

737.1

757.2

790.6

807.4

843.2

870.4

918.3

969.3

1,021.0

1,016.8

1,029.7

1,050.2

1,139.5

1,222.9

1,278.4

1,324.4

1,317.4

1,178.4

1,003.2

996.6

1,011.9

953.2

963.1

968.0

989.9

990.2

1,014.9

1,029.4

1,073.9

1,117.2

1,151.7

1,121.7

1,117.8

1,116.0

1,177.6

1,222.9

1,238.0

1,246.0

1,212.9

1,075.1

Net income less deficit (profits)

Constant dollars [2]

Current

dollars

Amount

Percentage

increase

(6)

(7)

(8)

(9)

[3]

-1.1

1.3

-6.4

-0.3

0.8

1.7

0.2

2.5

0.8

3.6

4.8

3.7

-3.0

-0.5

-0.7

5.8

3.4

1.7

1.3

-1.3

-12.1

126.3

132.7

141.4

141.5

154.0

156.5

166.8

169.3

176.8

186.6

202.3

207.9

214.7

217.4

221.1

230.3

247.6

269.9

278.0

280.6

264.5

244.8

188.5

190.9

195.8

189.3

201.2

200.0

208.8

207.6

212.7

220.7

236.5

239.7

242.2

239.8

240.0

244.7

255.8

269.9

269.3

263.9

243.5

223.3

[3]

1.2

2.6

-3.4

6.3

-0.6

4.4

-0.6

2.5

3.8

7.2

1.3

1.1

-1.0

0.1

2.0

4.5

5.5

-0.2

-2.0

-7.7

-8.3

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

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

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

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

[3] Not calculated.

[4] Less than 0.05 percent.

NOTE: Percentage increases were calculated before rounding.

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

Business. Indices used for this article were:

Year

Indices

Year

Indices

Year

Indices

Year

Indices

1988

66.988

1994

79.872

2000

88.647

2006

103.257

1989

69.518

1995

81.536

2001

90.650

2007

106.296

1990

72.201

1996

83.088

2002

92.118

2008

108.619

1991

74.760

1997

84.555

2003

94.100

2009

109.615

1992

76.533

1998

85.511

2004

96.770

1993

78.224

1999

86.768

2005

100.00

4

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

or Loss From Business (or, to a lesser extent, on Schedule C-EZ, Net Profit From Business). Salaries paid to owners are neither deducted as wages paid on Schedule C nor

included as wages received on the Form 1040. Similarly, sole proprietors deduct charitable contributions made through the business as personal expenses on Schedule A,

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

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

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

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

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

7

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

decreased 15.7 percent from the 2008 level to approximately $366.4 billion (Figure C). Total business “expenses” (total business deductions minus

the cost of sales and operations) were $568.1 billion

for 2009, an 8.2-percent decrease from the 2008

amount. The main components of total business expenses are highlighted in Figure D. The two largest

components were car and truck expenses and salaries

and wages, both reported a little more than $75 billion; each accounting for 13.2 percent of the total.

The car and truck expenses decreased by 11.8 per-

of total business deductions, the retail trade sector,

reported a 9.5-percent decrease in deductions, dropping to $170.9 billion. The second largest sector, the

construction sector, reported a decrease in deductions

of 17.9 percent, down to $145.8 billion. This represented the largest percentage decrease by any sector

in 2009. When accounting for inflation, total business deductions decreased 12.1 percent in 2009, by

far the biggest decrease since at least 1980.

The cost of sales and operations, which represented 39.2 percent of total 2009 business deductions,

Figure C

Components of Nonfarm Sole Proprietorship Business Deductions, Tax Years 2008 and 2009

[Money amounts are in millions of dollars]

Business deductions

2008

(1)

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 paid on machinery and equipment

Rent paid on other business property

Repairs

Salaries and wages

Supplies

Taxes paid

Travel

Utilities

Other business deductions

Schedule C-EZ business deductions

2009

Percentage increase

(2)

(3)

1,053,706.0

434,868.3

46,735.3

31,282.1

280,662.4

56,592.4

66,776.8

47,180.6

934,535.7

366,438.0

45,587.0

27,668.5

238,855.6

45,105.6

55,368.9

46,147.5

-11.3

618,837.6

14,767.2

85,054.9

13,381.2

35,388.2

1,423.8

41,446.3

2,897.0

11,504.2

1,476.0

18,308.1

11,108.8

7,335.9

6,481.1

8,181.0

12,827.3

1,235.3

9,439.0

34,074.9

15,463.7

79,148.5

31,831.5

18,066.6

12,740.9

24,674.7

118,421.7

3,635.8

568,097.7

13,612.8

75,048.3

11,759.0

32,306.7

687.8

34,546.4

2,870.3

10,868.5

1,370.7

17,117.1

10,265.0

7,500.6

5,361.1

7,176.1

11,719.9

1,176.1

7,928.9

33,135.3

14,357.9

75,012.7

29,829.6

16,905.7

11,304.6

23,693.0

110,168.3

3,745.9

-15.7

-2.5

-11.6

-14.9

-20.3

-17.1

-2.2

-8.2

-7.8

-11.8

-12.1

-8.7

-51.7

-16.6

-0.9

-5.5

-7.1

-6.5

-7.6

2.2

-17.3

-12.3

-8.6

-4.8

-16.0

-2.8

-7.2

-5.2

-6.3

-6.4

-11.3

-4.0

-7.0

3.0

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

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

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

8

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Figure D

Nonfarm Sole Proprietorship Business Expenses, Tax Year 2009 [1]

Travel

2.0

Office expenses

2.1

Commissions

2.1

Total interest

2.2

Advertising expenses

2.4

Repairs

2.5

Taxes paid

3.0

Insurance

3.0

Utilities

4.2

Supplies

5.3

Contract labor

5.7

Depreciation [2]

6.1

Rent paid on machinery, equipment and other business property

7.2

Salaries and wages

13.2

Car and truck expenses

13.2

Other business deductions [3]

25.9

0

5

10

15

Percent of total

20

25

30

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

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

"depreciation" shown above. See footnote 3 below.

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

office; and other business deductions. Other business deductions also includes all Schedule C-EZ, Net Profit from Business, deductions ($3.7 billion).

NOTES: Percentages are based on an estimated total business expense of $568.1 billion. Detail may not add to 100 percent because of rounding.

cent from roughly $85.1 billion, while salaries and

wages decreased 5.2 percent from the 2008 amount

of $79.1 billion. The next largest components of

business expenses in regard to deductions were rent

paid on business property, machinery, and equipment (7.2 percent of total business expenses), and

depreciation (6.1 percent). For 2009, rent of business property, machinery, and equipment expenses

decreased 5.6 percent from $43.5 billion down to

$41.1 billion, while depreciation expenses fell 16.6

percent to $34.5 billion. The only business expense

that increased for 2009 was the meals and entertainment deduction, which rose 2.2 percent. Salaries

and wages showed the largest net increase in share of

business expenses, at 0.4 percentage points, up from

12.8 percent in 2008. Depreciation showed the largest net decrease in share of business expenses, at 6.1

percent, 0.6 percentage points down from 6.7 percent

in 2008. Car and truck expenses showed the second

largest net decrease in share, seeing the share drop

from 13.7 percent in 2008 to 13.2 percent in 2009.

Historically, constant dollar depreciation increased almost every year from 1993 through 2003

and then declined every year from 2003 until 2009,

except for 2008 (Figure E).7 The increases in 2003

and 2008 coincided with legislative changes to section 179 of the Internal Revenue Code that substantially increased the amount of certain investment

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

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

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

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

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

9

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Figure E

Nonfarm Sole Proprietorship Net Income, Deficit, and Depreciation, Tax Years 1988–2009

[Money amounts are in billions of dollars]

Current dollars

Tax year

1988

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Constant dollars [1]

Percentage increase in constant dollars [1]

Net income

Deficit

Depreciation

[2]

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

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

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

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

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

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

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

[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]

-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

[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

Net income

Deficit

Depreciation

[2]

Net income

Deficit

Depreciation

[2]

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

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

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

[3] Not calculated.

[4] Less than 0.05 percent.

NOTE: Percentage increases were calculated before rounding.

property that could be expensed in a given year

(rather than depreciated over time). In 2003, under

the Jobs and Growth Tax Relief Reconciliation Act

of 2003, the maximum allowable section 179 deduction vaulted from $24,000 in 2002 to $100,000 in

2003. The change led to constant dollar depreciation

increasing by 11.6 percent for 2003, which was the

highest growth in depreciation of any year between

1988 and 2009. But the initial jump in depreciation

was followed in subsequent years by trends of decreased depreciation. From 2004 through 2007, constant dollar declines of depreciation were witnessed

for all 4 years. In 2004, constant dollar depreciation

10

deductions decreased by 0.1 percent, marking the

first drop in 9 years. This downward trend was even

more evident in 2005, as constant dollar depreciation

fell by 11.8 percent, followed by decreases of 3.3

percent and 1.3 percent in 2006 and 2007, respectively. During this same 4-year period, section 179

limits gradually increased for inflation, finally rising to $125,000 in 2007.8 In 2008, the section 179

limit was doubled to $250,000, which contributed to

a reversal in the previous downward trend in depreciation and helped to account for a 2.3-percent increase in constant dollar depreciation. The $250,000

limit remained constant for 2009, and depreciation

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

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

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

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

dropped by 17.4 percent, the largest decrease since at

least 1988.9

Beginning with Tax Year 1992, certain smaller

businesses could elect not to itemize depreciation

and other business deductions by filing the Schedule

C-EZ, Net Profit from Business, a simplified version of Schedule C, Profit or Loss from Business.

(Schedule C and Schedule C-EZ are the source of

sole proprietorship statistics.) For Tax Year 2009,

taxpayers could use Schedule C-EZ if they: had business expenses of $5,000 or less; used the cash accounting method; had no inventories; did not report

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

sole proprietor; had no employees; were not required

to file form 4562, Depreciation and Amortization,

for the business; claimed no deduction for home

business expenses; and had no prior-year disallowed

passive activity losses from the business. Since tax-

payers using Schedule C-EZ did not itemize business

deductions, the detailed deductions in Table 2 are

slightly understated and do not add to the totals.

Figure F presents the numbers and percentages of nonfarm sole proprietorship returns filed on

Schedule C-EZ, by the industrial sector. For Tax

Year 2009, approximately 4.5 million taxpayers filed

the Schedule C-EZ, marking a 3-percent increase

from the number filed for 2008. Of returns filed for

2009 in the administrative and support sector (the

largest filers of this schedule), taxpayers filed 0.72

million Schedule C-EZ returns, or 29.7 percent of the

total sole proprietorship returns for that sector.10 For

2009, business receipts from Schedule C-EZ filers

totaled $33.4 billion, or 2.8 percent of total business

receipts reported. Business deductions reported on

Schedule C-EZ returns accounted for only 0.4 percent of total business deductions for all industries, or

Figure F

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

Sectors, Tax Year 2009

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

Industrial sector

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

Total business receipts

Total

With

Schedule

C-EZ

Percentage

of total

Total

On

Schedule

C-EZ

Percentage

of total

Total

On

Schedule

C-EZ

Percentage

of total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

22,660.0

2,695.8

335.4

2,272.5

1,077.3

659.5

1,246.4

4,485.4

470.3

30.6

258.0

133.9

64.0

115.9

19.8

17.4

9.1

11.4

12.4

9.7

9.3

1,178,437.1

172,701.0

43,969.6

179,053.4

70,764.3

90,894.8

49,709.1

33,436.5

3,702.2

241.7

1,508.5

1,102.8

755.5

1,167.8

2.8

2.1

0.5

0.8

1.6

0.8

2.3

934,535.7

145,782.8

40,525.8

170,878.9

61,484.4

80,566.7

36,758.0

3,745.9

401.1

34.6

218.3

139.6

64.1

161.6

0.4

0.3

0.1

0.1

0.2

0.1

0.4

3,191.8

509.1

15.9

157,357.6

5,099.2

3.2

90,234.5

519.4

0.6

2,415.0

2,080.8

1,345.3

2,669.5

2,670.5

718.0

554.4

295.1

632.4

29.7

26.6

21.9

23.7

26.4

60,273.8

119,332.7

29,237.6

83,822.0

5,138.7

4,943.8

1,156.6

4,881.4

3,738.3

8.5

4.1

4.0

5.8

3.1

42,437.0

70,992.5

22,454.0

63,148.0

540.3

418.9

227.0

590.4

109,273.1

430.7

1.3

0.6

1.0

0.9

0.4

703.7

121,321.2

Total business deductions [1]

[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.

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

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

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

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

between 2008 and 2009. This number does 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.

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

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

detailed in Table 1.

9

11

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

$3.7 billion of the total $934.5 billion. Despite having the largest concentration of Schedule C-EZ filers,

deductions reported on the Schedule C-EZ by the

administrative and support services sector accounted

for only 1.3 percent of that sector’s total business

deductions.

Profits and Losses

In 2009, many of the largest principal industrial

sectors reported significantly decreased sole proprietorship profits (net income less deficit), driving

the overall reported profits down. Figure B presents

total profits for all industries (in both current and

constant dollars) since 1988, while Figure G presents

profits by industrial sector for 2008 and 2009.11 Total profits decreased 7.4 percent from $264.5 billion

in 2008 to $244.8 billion in 2009. The professional,

scientific, and technical services sector reported the

largest percentage of total profits of all nonfarm sole

proprietorships, with 27.5 percent, despite a 9.5-percent drop in profits since 2008. Of all the principal

industrial sectors, only four reported dollar increases

in profits. The largest dollar and percentage increase

in profits were realized in the other services sector,

rising $2.6 billion and 14.1 percent, respectively.

The administrative and support services, as well as

the health care and social assistance sectors, both

reported increases in profits of approximately $0.9

billion. The only other industry that reported an increase in profit between 2008 and 2009 was the retail

trade sector, which reported a 3.6-percent increase

from $8 billion in 2008 to $8.3 billion in 2009. In

2009, the finance and insurance sector reported less

than 60 percent of the total profits that were reported

for that sector in 2008, dropping from $18 billion to

$10.3 billion. This was the largest dollar decrease in

total profits, as well as the largest percent decrease

from 2008 to 2009 for any sector. The wholesale

trade and the arts, entertainment, and recreation industries also experienced double-digit percentage

decreases in profits, dropping 15.6 percent and 15

percent, respectively.

In constant dollars, total profits decreased 8.3

percent for 2009, surpassing the previous largest

single-year decline (which had occurred in 2008)

during the 20-year period covered by this article

Figure G

Nonfarm Sole Proprietorship Profits, by Selected Industrial Sectors, Tax Years 2008 and 2009

[Money amounts are in billions of dollars]

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

Net income less deficit (profits)

2008

2009

Percentage increase

(1)

(2)

(3)

264.5

29.2

23.7

4.1

8.0

9.4

18.0

14.3

14.1

74.3

244.8

27.0

22.5

3.5

8.3

9.4

10.3

13.0

12.8

67.2

-7.4

-7.4

-5.3

-15.6

3.6

-0.3

-42.5

-8.7

-9.6

-9.5

17.0

47.5

8.1

17.9

48.4

6.8

5.6

1.7

-15.0

7.6

18.1

13.1

16.6

6.4

20.7

13.6

12.3

-15.9

14.1

3.2

-26.0

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

12

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

plus any other income.

11

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Figure H

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

Receipts,Tax Years 1988–2009

Percent

23

22.0

21.5

21.4

21.1

20.9

21

22.1

21.9

22

21.7

21.4

21.7

21.5

21.0

21.2

20.8

21.0

21.0

20.7

19.9

20

19.2

19

20.1

19.4

18.8

18

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

Tax year

(Figure B). Despite this drop, after 3 consecutive

years of decline, profits as a percent of business

receipts increased in 2009. Figure H shows net

income less deficits as a percentage of business receipts for 1988 through 2009. In general, this percentage has increased slightly over time from a low

of 18.8 percent for 1988. Profits as a percentage of

business receipts had remained between 20.7 percent and 22.1 percent since 1992, peaking at 22.1

percent in 2005. However, this trend was broken

in 2008, when the percentage dropped out of this

range down to 20.1 percent, only to come back into

the range in 2009, when it increased to 20.8 percent.

Figure E presents net income and deficit separately

for 1988 through 2009, in current and constant dollars. For 2009, net income (in constant dollars) decreased by 5.9 percent, and net deficit (in constant

dollars) increased by 4.5 percent.

Industries

Using receipts as a measure of business size, Figure

A and Figure I show that retail trade was the largest

sole proprietorship industrial sector for 2009, with

15.2 percent of all business receipts. Total receipts

for the retail trade sector, at $179.1 billion, were 9

percent lower than the $196.8 billion reported for

2008, while deductions decreased by an even larger

percentage (9.5 percent), which resulted in retail

trade reporting a 3.6-percent increase in profits, going

from $8 billion to $8.3 billion (See Figure G). In

terms of receipts, construction was the second largest sole proprietorship industrial sector for 2009,

with 14.7 percent of all business receipts. Tax Year

2009 was the first time in 5 years that construction

was not the largest sole proprietorship industrial sector, due to a 16.4-percent decrease in total business

receipts, from $206.7 billion for 2008 to $172.7 billion in 2009. In 2009, nearly all industries reported a

decrease in total business receipts. In fact, six major

industries, including, finance and insurance (−19.1

percent), construction (−16.4 percent), wholesale

trade (−16 percent), real estate (and rental and leasing) (−14.4 percent), transportation and warehousing (−12.7 percent), and arts, entertainment, and

13

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Figure I

Nonfarm Sole Proprietorship Total Business Receipts, by Selected Industrial Sectors,

Tax Year 2009

Arts, entertainment, and recreation

2.5

Wholesale trade (merchant wholesalers)

3.7

Real estate and rental and leasing

4.2

Administrative and support and waste management

and remediation services

5.1

Transportation and warehousing

6.0

Other services

7.1

Finance and insurance

7.7

Health care and social assistance

10.1

All other sectors

10.3

Professional, scientific, and technical services

13.4

Construction

14.7

Retail trade

15.2

0

5

10

15

20

Percent of total

NOTES: Percentages are based on estimated total business receipts of $1.2 trillion. Detail may not add to 100 percent because of rounding.

14

recreation (−11.6 percent), each reported doubledigit losses in percentage of business receipts when

compared to 2008. Those six industries, combined

with retail trade, made up 54 percent of all nonfarm

industry business receipts and reported a combined

14.1-percent decline, going from $740.4 billion for

2008 to $636.3 billion for 2009.

Other services and health care and social assistance were the only sectors that reported increases in

business receipts, increasing 1 percent and 0.6 percent, respectively. In 2009, the construction sector saw

the largest decline in total business receipts, losing

$34 billion, whereas the finance and insurance sector

reported the greatest percentage decline in business

receipts, going from $112.3 billion to $90.9 billion,

a 19.1-percent decrease. The third largest sector in

terms of receipts was professional, scientific, and

technical services, which accounted for 13.4 percent

of sole proprietorship receipts for 2009. Receipts in

this sector decreased 8.5 percent to $157.4 billion,

and deductions also fell 7.8 percent to $90.2 billion. While the professional, scientific, and technical

services sector was the third largest sector in terms

of business receipts, the sector had the largest percentage of sole proprietorship profits (27.5 percent),

despite the fact that its profits went from $74.3 billion in 2008 to $67.2 billion in 2009, a 9.5-percent

decrease (Figure J). The sector with the second largest profits was health care and social assistance, for

which profits rose to $48.4 billion for 2009. This

marked a 1.7-percent increase from 2008 levels and

represented 19.8 percent of all sole proprietorship

profits. These sectors were followed by construction (11.0 percent), other services (8.5 percent), and

administrative and support services (7.3 percent) in

terms of overall sole proprietor profits.

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Figure J

Nonfarm Sole Proprietorship Total Profits, by Selected Industrial Sectors, Tax Year 2009

Wholesale trade (merchant wholesalers)

1.4

Arts, entertainment, and recreation

2.8

Retail trade

3.4

Transportation and warehousing

3.8

Finance and insurance

4.2

All other sectors

5.0

Real estate and rental and leasing

5.3

Administrative and support and waste management

and remediation services

7.3

Other services

8.5

Construction

11.0

Health care and social assistance

19.8

Professional, scientific, and technical services

27.5

0

5

10

15

20

25

30

Percent of total

NOTES: Percentages are based on estimated total profits of $244.8 billion. Detail may not add to 100 percent because of rounding. Profits is a designation for "net

income less deficit," shown elsewhere in this article.

Tax Year 2001 is the first year in which data

became available on the number of limited liability

companies (LLCs) among sole proprietorship returns.

LLC entities have limited liability (like corporations),

but they may be taxed as sole proprietorships (for

which income and expenses flow through to the owner

to be taxed), if they are owned by a single, individual

member. In 2001, there were approximately 126,000

sole proprietorship returns that indicated status as an

LLC (Figure K). This increased by 15.3 percent for

2002, 51.3 percent for 2003, 40.4 percent for 2004,

47.2 percent for 2005, 33.2 percent for 2006, 23.1 percent for 2007, 12.8 percent for 2008, and 17.7 percent

for 2009. For Tax Year 2009, the number of these sole

proprietorships rose to approximately 992,000. The

2009 level of LLCs among sole proprietorship returns

accounted for 4.4 percent of the total nonfarm sole

proprietorships, with the total number of returns with

LLCs having increased nearly eight-fold since 2001,

when LLCs accounted for 0.7 percent of the total non-

farm sole proprietorships. The increase in number of

LLC returns has resulted in the LLC business receipts

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

in 2001, to a little more than 17.4 percent in 2009.

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

of all nonfarm sole proprietorships that is attributable

to LLCs has increased from 1 percent in 2001, to 7.6

percent in 2009.

Summary

Profits for the 22.7 million returns with sole proprietorship activity for Tax Year 2009 declined by

7.4 percent to a level of $244.8 billion. In constant

dollars, total nonfarm sole proprietorship profits

decreased 8.3 percent, after decreasing 7.7 percent

in 2008, 2 percent in 2007, and 0.2 percent in 2006.

This is the first time since before 1988 that sole proprietorship profits (in constant dollars) had decreased

for 4 consecutive years. The professional, scientific,

15

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Figure K

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

Tax Years 2001–2009

Tax year

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

Number of returns as LLCs

16

and technical services sector had the largest profits

of any sector, at $67.2 billion, representing 27.5 percent of total sole proprietorship profits, followed by

the health care and social assistance sector, at $48.4

billion or 19.8 percent of total profits. For all sole

proprietorships, receipts decreased 10.6 percent,

while deductions also decreased 11.3 percent. The

largest sole proprietorship industrial sector, based on

business receipts, was the retail trade sector, accounting for 15.2 percent of receipts even though this sector reported a 9-percent decrease from 2008 levels.

Other services had the largest increase in receipts at

1 percent, while the health care and social assistance

sector showed the smallest decrease in deductions at

0.2 percent. The construction sector is the industrial sector that experienced the most significant

downturn in receipts from 2008 to 2009, losing

$34 billion, whereas the finance and insurance sector experienced the largest drop in profits, losing

$7.7 billion. The finance and insurance sector also

experienced the greatest percentage decline in both

receipts (19.1 percent) and profits (42.5 percent) for

2009, snapping a 3-year trend in which the real estate and rental leasing sector had the largest percentage declines for each of these indicators.

Data Sources and Limitations

The 2009 sole proprietorship estimates are based on

a stratified probability sample of unaudited individual

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

Service during Calendar Year 2010. Returns in the

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

absence of Schedule C, Profit or Loss From Business

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

From Business, and Schedule F, Farm Income and

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

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

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

adjustments); and (3) tax year. The returns were selected at rates that ranged from 0.1 percent to 100 percent. The 2009 nonfarm sole proprietorship data are

based on a sample of 77,772 returns and a population

of 23,014,214 returns.12 The corresponding sample

and population for the 2008 data were 91,679 and

22,990,883, respectively.

Since the data presented in this article are estimates based on a sample of returns filed, they are subject to sampling error. To properly use the statistical

data estimates provided, the magnitude of the potential

sampling error must be known; coefficients of variation (CVs) are used to measure that magnitude. Figure L presents estimated coefficients of variation for

the number of returns and money amounts for selected

items and industrial sectors. Generally, the smaller the

coefficient of variation, the more reliable the estimate

is judged to be. The SOI Sampling Methodology and

Data Limitations section in this issue of the Bulletin

discusses the reliability of estimates based on samples

and the use of coefficients of variation for evaluating

the precision of estimates based on samples.

Figure L

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

Sectors Tax Year 2009

Sectors,

[Coefficients of variation are in percentages]

Coefficients of variation

I d t i l sector

Industrial

t

Total business

receipts

Total business

deductions

Depreciation [1]

Net income

Deficit

(1)

(2)

(3)

(4)

(5)

All nonfarm industries

Construction

Specialty trade contractors

Wholesale trade (merchant wholesalers)

R t il trade

Retail

t d

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

0.58

0.65

1.43

0.78

1.26

2.23

2.36

4.21

2.59

4.69

2 68

2.68

2 88

2.88

4 98

4.98

2 95

2.95

6 58

6.58

4 73

4.73

4 81

4.81

9 08

9.08

6 74

6.74

9 36

9.36

2.23

2.22

4.33

3.61

3.97

3.14

3.17

4.81

4.04

6.32

2.01

1.73

7.90

3.91

1.81

3 05

3.05

2 97

2.97

5 35

5.35

3 99

3.99

4 54

4.54

3 16

3.16

3

3.10

10

6

6.10

10

4

4.09

09

4

4.83

83

1.80

2.12

4.08

2.03

4.41

3.14

3.74

7.70

3.11

6.29

Health care and social assistance

A t entertainment,

Arts,

t t i

t and

d recreation

ti

Performing

g arts,, spectator

p

sports,

p

, and related industries

Other services

Personal and laundry services

All other sectors

1 85

1.85

2 04

2.04

4 54

4.54

2 18

2.18

8 31

8.31

3 43

3.43

3

3.52

52

6

6.76

76

4

4.38

38

5

5.77

77

3.93

4.11

8.36

4.59

6.46

2.78

3.12

5.80

2.86

5.68

3 44

3.44

3 99

3.99

8 05

8.05

3 47

3.47

7 85

7.85

2 29

2.29

2 32

2.32

3 33

3.33

3 11

3.11

3 48

3.48

[1] Excludes

E l d d

depreciation

i ti claimed

l i d on F

Form 8829

8829, E

Expenses ffor B

Business

i

U

Use off Y

Your H

Home.

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

17

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Income, by Industrial Sectors, Tax Year 2009

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

Businesses with and without net income

Industrial sector

All nonfarm industries

Business

receipts

(1)

(2)

22,659,976 1,178,437,093

Rent paid

Rent paid

Depreciation

on machinery on other

deduction

business

and

[1,2]

equipment [1] property [1]

(3)

35,917,156

(4)

(5)

Interest

paid

deduction

[1,3]

Payroll

[1,4]

Net income

less deficit

(6)

(7)

(8)

7,928,936 33,135,314 12,537,147 102,681,211 244,821,815

Agriculture, forestry, hunting, and fishing

281,844

15,699,149

1,378,834

92,978

130,760

287,404

1,661,579

-35,769

Animal production (including breeding

of cats and dogs)

41,815

1,402,238

272,416

765

7,220

40,530

96,842

-574,732

Forestry and logging (including forest nurseries,

timber tracts)

38,865

3,904,780

403,251

46,252

12,729

82,779

438,267

50,744

Fishing, hunting, and trapping

73,432

2,114,290

241,822

16,135

43,346

84,683

42,921

13,765

Support activities for agriculture and forestry

127,733

8,277,841

461,344

29,827

67,465

79,412

1,083,550

474,453

123,580

10,032,773

1,025,283

46,412

58,471

199,000

580,528

890,200

448,182

Mining

Oil and gas extraction

105,777

7,252,889

723,625

13,449

38,727

109,642

224,542

Other mining

3,627

716,600

99,734

12,739

2,641

52,478

115,238

-59,329

Support activities for mining

14,176

2,063,284

201,924

20,224

17,103

36,880

240,749

501,346

* 2,614

* 18,782

52,742

Utilities

Construction

Construction of buildings

Heavy and civil engineering construction

Specialty trade contractors

Manufacturing

Food manufacturing

Textile and textile product mills

8,771

216,492

15,863

* 603

* 2,373

2,695,843

172,700,955

5,331,043

1,059,348

1,382,834

489,067

43,871,422

881,830

187,131

232,410

558,543

4,477,091

4,400,763

56,097

7,690,124

468,894

71,150

51,895

250,892

773,163

125,112

2,150,679

121,139,409

3,980,318

801,068

1,098,530

335,006

24,208,673

975,951

200,017

734,762

331,407

3,072,609

26,016

2,747,196

95,060

15,695

66,290

28,064

284,338

-23,157

9,074

332,827

28,767

* 1,516

* 8,525

3,421

* 87,200

-12,604

1,643,713 20,232,552 27,008,336

834,278 14,982,298 22,482,462

2,368,010

Apparel

28,087

933,968

17,842

1,984

55,117

9,562

166,813

121,901

Leather and allied products

* 4,086

* 111,031

* 2,053

0

* 528

0

* 9,711

* 29,166

Wood products

30,502

2,489,622

164,997

12,122

29,347

35,040

370,028

104,091

Paper products

* 999

* 66,624

* 1,593

* 64

* 324

* 509

* 5,174

* -500

39,280

2,670,010

90,593

35,890

128,335

56,781

311,833

268,938

Printing and related support activities

Petroleum and coal products

Chemical manufacturing

18

Number

of returns

27

61,547

4,250

* 604

* 727

* 6,105

* 7,541

-8,822

7,720

1,014,654

23,152

17,585

9,620

7,743

82,317

126,562

Plastic and rubber products

4,566

353,409

11,477

* 391

4,559

* 3,890

47,435

48,262

Nonmetallic mineral products

13,538

1,147,368

56,692

4,066

36,788

11,218

236,064

47,097

Primary metal industries

6,750

390,596

12,125

* 643

* 27,280

* 1,825

59,643

48,011

Fabricated metal products

24,804

2,994,047

159,248

9,763

73,249

31,797

411,476

442,122

Machinery

22,926

1,806,160

69,018

38,733

40,883

31,877

243,636

335,600

Computer and electronic products

10,244

374,952

17,510

* 1,991

* 9,912

* 537

* 20,525

121,279

Electrical equipment, appliances,

and components

4,904

780,356

10,566

* 4,904

16,774

22,179

59,095

69,649

Transportation equipment

10,826

741,298

20,731

29,985

46,888

15,145

84,975

-29,133

Furniture and related products

23,145

1,602,114

65,882

* 8,737

39,017

17,941

122,169

325,381

Miscellaneous manufacturing

67,511

3,590,896

124,397

15,344

140,599

47,774

462,636

354,165

Wholesale trade (merchant wholesalers)

335,440

43,969,589

548,631

151,122

633,014

266,367

1,656,424

3,476,701

Durable goods, including machinery,

wood, metals, etc.

137,205

18,154,630

265,985

77,046

248,006

160,551

791,390

1,145,636

Nondurable goods, including food, fiber,

chemicals, etc.

124,487

19,144,454

228,623

48,386

287,726

87,273

692,871

1,474,653

Wholesale electronic markets and agents

and brokers

73,747

6,670,505

54,024

25,690

97,282

18,543

172,162

856,412

Footnotes at end of table.

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Income, by Industrial Sectors, Tax Year 2009—Continued

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

Businesses with net income

Industrial sector

All nonfarm industries

Number

of returns

Business

receipts

(9)

(10)

16,527,540 974,862,394

Depreciation

deduction

[1,2]

(11)

Interest

Rent paid

Rent paid

paid

on other

on machinery

business deduction

and

[1,3]

equipment [1] property [1]

(12)

21,051,341

(13)

(14)

5,895,394 24,853,209 6,647,008

Payroll

[1,4]

Net income

(15)

(16)

79,659,010 308,888,096

Agriculture, forestry, hunting, and fishing

163,268

11,739,951

633,219

53,018

75,350

124,379

1,292,836

1,699,255

Animal production (including breeding

of cats and dogs)

9,111

779,595

74,046

* 12

4,573

18,058

72,861

89,739

Forestry and logging (including forest nurseries,

timber tracts)

21,846

2,849,830

248,055

17,003

7,161

33,008

268,987

332,928

Fishing, hunting, and trapping

41,388

1,435,662

73,967

* 12,776

10,756

17,545

* 20,964

336,818

Support activities for agriculture and forestry

90,922

6,674,864

237,151

23,226

52,860

55,767

930,023

939,771

82,881

6,717,475

443,970

23,236

29,853

75,281

315,458

2,160,992

72,171

4,920,469

324,073

5,594

20,712

58,319

131,223

1,483,057

530

154,018

10,643

* 219

* 220

* 137

* 19,694

66,949

10,181

1,642,988

109,254

17,423

8,920

16,825

164,541

610,986

5,509

186,525

7,934

* 602

* 1,477

* 2,327

* 10,898

72,933

2,207,496 144,847,840

3,817,030

796,580

1,052,443

932,443

15,793,449 33,097,728

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

381,188

33,145,144

627,731

114,002

157,478

271,431

3,226,809

6,452,358

32,873

5,276,566

277,165

49,863

39,693

79,546

518,954

1,041,859

1,793,435 106,426,130

2,912,133

632,715

855,272

581,467

12,047,686 25,603,511

202,107

18,390,019

496,567

80,642

474,096

181,521

2,168,341

11,775

1,819,466

23,262

3,976

28,343

9,404

122,447

3,912,925

255,492

* 3,468

* 284,125

* 6,269

* 1,509

* 6,781

* 2,314

* 82,918

* 23,334

Apparel

20,078

688,020

2,989

* 193

* 44,119

* 6,962

* 115,128

209,933

Leather and allied products

* 2,071

* 48,412

* 520

0

0

0

* 4,415

* 33,546

Wood products

18,587

1,837,174

95,781

* 8,517

18,945

19,885

260,906

229,740

Paper products

* 994

* 41,092

0

0

0

0

0

* 1,699

22,882

1,951,690

54,460

5,661

54,607

31,452

169,124

450,303

Printing and related support activities

Petroleum and coal products

* 16

* 32,887

* 1,579

*1

* 373

* 2,818

* 3,163

* 3,322

Chemical manufacturing

4,181

886,538

14,053

* 14,658

* 5,292

4,803

66,632

165,909

Plastic and rubber products

4,522

347,270

* 9,153

* 349

* 4,474

* 3,764

* 44,646

54,593

Nonmetallic mineral products

6,375

746,617

30,263

* 942

* 8,562

* 3,065

* 185,110

122,036

Primary metal industries

5,737

380,486

* 10,939

* 468

* 27,109

* 1,747

* 57,722

51,236

Fabricated metal products

16,785

2,549,153

87,552

8,259

58,414

23,868

370,532

541,617

Machinery

14,302

1,405,875

43,711

2,441

30,669

12,274

204,103

430,493

Computer and electronic products

6,537

313,611

8,395

* 317

* 8,896

* 407

* 13,116

139,006

Electrical equipment, appliances,

and components

4,570

571,354

9,670

* 30

13,454

19,550

52,458

124,909

Transportation equipment

4,076

525,534

* 10,240

* 17,640

* 30,655

* 11,104

* 23,683

51,080

Furniture and related products

15,491

1,409,843

39,521

* 8,736

35,859

9,763

116,729

427,878

Miscellaneous manufacturing

39,658

2,550,871

48,210

6,945

97,547

18,344

275,510

596,796

Wholesale trade (merchant wholesalers)

210,747

36,289,230

322,457

111,334

426,251

152,969

1,172,196

4,944,966

Durable goods, including machinery,

wood, metals, etc.

83,832

15,422,902

154,232

60,426

147,710

88,406

563,613

1,722,867

Nondurable goods, including food, fiber,

chemicals, etc.

77,711

15,534,392

123,471

30,214

212,600

55,557

476,196

2,102,543

Wholesale electronic markets and agents

and brokers

49,204

5,331,936

44,754

20,694

65,941

9,006

132,387

1,119,555

Footnotes at end of table.

19

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Income, by Industrial Sectors, Tax Year 2009—Continued

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

Businesses with and without net income

Industrial sector

Interest

paid

deduction

[1,3]

Payroll

[1,4]

Net income

less deficit

(6)

(7)

(8)

Business

receipts

(1)

(2)

(3)

2,272,454

179,053,369

2,595,451

621,516

5,950,857

145,971

34,066,040

324,782

52,556

678,152

421,238

1,400,621

871,542

Furniture and home furnishing stores

36,773

3,749,799

47,159

14,020

195,595

49,265

364,760

380,814

Electronic and appliance stores

31,309

4,182,374

67,447

19,725

124,367

33,366

366,150

286,221

Retail trade

Motor vehicle and parts dealers

(4)

(5)

1,671,084 10,171,483

8,304,050

Building material and garden equipment

and supplies dealers

39,912

8,133,185

181,752

12,313

115,424

109,720

660,232

677,095

Food and beverage stores

98,915

27,835,689

285,900

64,357

837,574

229,260

1,895,916

1,039,258

Health and personal care stores

116,808

8,420,842

116,807

77,322

279,154

41,061

585,515

517,649

Gasoline stations

20,706

23,435,375

216,715

32,202

376,102

169,725

959,069

197,165

Clothing and accessories stores

126,653

8,589,688

125,420

19,317

973,818

76,603

533,444

504,699

Sporting goods, hobby, book, and music stores

101,666

6,897,403

134,061

29,238

372,466

75,353

514,704

29,280

General merchandise stores

28,828

2,719,761

40,998

6,914

124,598

25,201

133,008

82,219

Miscellaneous store retailers

581,525

30,172,130

571,263

210,883

1,513,532

295,484

1,937,146

2,371,867

Nonstore retailers

Transportation and warehousing

Air and rail transportation

943,389

20,851,084

483,147

82,669

360,076

144,808

820,917

1,346,241

1,077,347

70,764,298

4,648,591

1,867,868

538,495

930,038

3,722,225

9,356,857

-277,223

13,258

1,311,074

369,228

17,106

25,123

84,864

68,728

Water transportation

4,642

815,622

97,740

1,953

11,599

26,352

104,345

165,311

Truck transportation

605,255

52,855,874

3,465,166

1,143,539

265,795

614,223

2,744,279

6,795,400

** 206,468

** 6,081,589

** 257,425

** 653,807

** 50,315

** 94,115

** 201,982 ** 1,746,924

**

**

**

**

**

**

**

**

11,597

677,194

142,392

* 978

26,813

22,957

37,042

-131,137

Other transit and ground transportation

Pipeline transportation

Scenic and sightseeing transportation

Support activities for transportation

(including motor vehicle towing)

51,573

3,332,436

193,337

22,501

80,757

53,281

320,561

200,803

Couriers and messengers

178,014

5,304,193

104,268

20,839

39,556

24,969

191,529

857,466

Warehousing and storage facilities

Information

Publishing industries (except internet)

6,541

386,317

19,035

7,146

38,538

9,277

53,758

-687

330,580

10,074,244

378,572

135,282

293,411

75,383

824,429

2,384,802

59,156

1,508,413

28,426

14,327

13,366

6,489

285,919

245,114

Motion picture and sound recording

92,842

2,447,145

199,919

59,135

129,591

36,204

115,476

403,307

Broadcasting (except internet)

and telecommunications and internet

service providers

84,349

3,600,538

96,520

28,928

108,215

28,012

200,893

984,352

222,141

752,030

Data processing, internet publishing

and broadcasting, and web search portals

Finance and insurance

Credit intermediation and related activities

20

Rent paid

Rent paid

Depreciation

on machinery on other

deduction

business

and

[1,2]

equipment [1] property [1]

Number

of returns

94,233

2,518,147

53,706

32,892

42,239

4,677

659,466

90,894,838

895,006

265,472

1,511,189

664,724

4,675,209 10,349,671

57,158

2,951,452

73,043

62,821

115,320

94,104

214,414

451,870

Securities, commodity contracts, and other

financial investments

156,078

57,260,013

293,436

79,201

467,052

263,525

1,639,101

-1,859,234

Investment bankers and securities dealers

5,711

5,058,080

4,905

1,187

15,249

3,356

28,518

206,096

Securities brokers

14,702

4,661,445

30,540

6,729

47,650

4,558

370,566

-6,188,161

Commodity contracts brokers and dealers

5,682

852,646

10,879

* 724

18,418

7,637

32,709

45,039

Securities and commodity exchanges

1,583

743,366

5,160

* 674

* 3,168

3,956

* 33,973

36,375

Other financial investment activities

(investment advice)

128,400

45,944,475

241,952

69,886

382,567

244,019

1,173,335

4,041,417

Insurance agents, brokers, and related activities

446,229

30,683,373

528,528

123,450

928,817

307,095

2,821,694 11,757,036

Insurance agencies and brokerages

353,496

26,769,808

457,068

107,567

847,145

242,692

2,645,799 10,196,597

Other insurance related activities

and other financial vehicles

92,733

3,913,565

71,459

15,883

81,672

64,404

Footnotes at end of table.

175,896

1,560,439

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Income, by Industrial Sectors, Tax Year 2009—Continued

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

Businesses with net income

Industrial sector

Retail trade

Motor vehicle and parts dealers

Number

of returns

Business

receipts

(9)

(10)

Depreciation

deduction

[1,2]

(11)

1,189,104 139,384,225

Rent paid

Interest

Rent paid

on machinery

paid

on other

and

business deduction

equipment [1] property [1]

[1,3]

(13)

(14)

1,407,383

(12)

349,312

3,934,625

909,944

Payroll

[1,4]

Net income

(15)

(16)

7,331,279 16,200,801

94,293

24,524,228

167,178

39,980

390,161

180,824

827,427

Furniture and home furnishing stores

25,706

2,792,311

23,413

7,558

107,251

21,843

240,757

1,887,457

537,521

Electronic and appliance stores

20,754

3,490,193

53,590

12,798

98,676

21,820

297,938

403,515

Building material and garden equipment

and supplies dealers

28,468

6,926,513

136,700

8,019

103,950

81,242

502,695

827,879

Food and beverage stores

62,409

23,564,991

202,299

31,007

674,728

156,233

1,573,682

1,394,145

Health and personal care stores

50,433

7,710,799

48,225

70,732

224,790

28,905

529,297

973,930

Gasoline stations

13,490

17,003,118

114,789

16,377

255,012

96,897

713,174

419,063

Clothing and accessories stores

64,413

6,755,876

61,880

13,145

663,007

44,997

385,510

1,038,941

Sporting goods, hobby, book, and music stores

47,909

4,721,830

70,159

4,636

164,644

32,980

279,886

588,009

General merchandise stores

15,799

1,997,290

26,255

* 3,279

85,303

13,023

82,923

214,920

Miscellaneous store retailers

329,298

23,202,163

248,828

99,669

937,997

165,163

1,293,777

4,225,851

Nonstore retailers

436,133

16,694,913

254,068

42,110

229,106

66,018

604,212

3,689,571

829,920

58,203,941

2,730,074

1,602,052

351,305

517,394

8,984

792,765

49,097

11,331

1,118

7,219

12,355

214,435

4,279

410,630

20,380

* 890

7,127

5,241

27,838

230,596

475,179

44,059,966

2,304,858

933,118

193,222

379,097

1,827,386

8,274,892

** 168,686 ** 5,417,716

** 156,438

** 619,936

** 34,208

** 75,137

** 118,248 ** 1,998,899

Transportation and warehousing

Air and rail transportation

Water transportation

Truck transportation

Other transit and ground transportation

Pipeline transportation

Scenic and sightseeing transportation

2,432,747 12,512,897

**

**

**

**

**

**

**

**

4,049

523,917

* 22,747

0

* 15,908

* 8,472

* 13,253

46,519

Support activities for transportation

(including motor vehicle towing)

34,642

2,364,551

92,292

16,384

57,672

23,273

214,723

459,346

Couriers and messengers

129,613

4,331,877

77,841

18,063

31,303

14,142

172,827

1,202,462

Warehousing and storage facilities

Information

Publishing industries (except internet)

4,489

302,519

6,422

2,330

10,748

4,814

46,116

85,748

220,732

8,243,273

184,775

85,546

204,822

21,198

371,457

3,528,495

39,036

1,004,177

10,561

* 1,451

7,405

1,312

90,644

457,842

Motion picture and sound recording

55,624

2,076,589

80,697

46,447

74,182

13,836

76,866

893,206

Broadcasting (except internet)

and telecommunications and internet

service providers

55,442

3,058,589

62,143

23,794

91,338

4,775

121,525

1,192,227

82,422

985,220

Data processing, internet publishing

and broadcasting, and web search portals

Finance and insurance

Credit intermediation and related activities

70,629

2,103,918

31,374

13,855

31,898

1,276

440,781

58,552,771

579,178

242,424

1,263,955

325,137

55,375

75,986

33,313

159,964

779,837

6,776,389

3,702,496 20,090,092

37,682

2,491,096

48,360

Securities, commodity contracts, and other

financial investments

89,008

27,993,830

126,326

73,747

335,819

71,272

958,018

Investment bankers and securities dealers

1,723

2,497,432

3,705

* 1,172

12,268

835

22,674

234,935

Securities brokers

10,218

2,500,960

27,285

6,507

44,283

3,329

94,118

886,946

Commodity contracts brokers and dealers

1,601

566,293

9,365

* 29

2,890

* 647

* 16,414

173,922

Securities and commodity exchanges

* 1,124

* 228,019

* 3,734

* 674

* 3,035

* 1,657

* 33,963

* 46,132

790,849

5,434,454

Other financial investment activities

(investment advice)

74,342

22,201,127

82,237

65,364

273,344

64,804

Insurance agents, brokers, and related activities

314,091

28,067,845

404,491

113,302

852,150

220,553

2,584,514 12,533,866

Insurance agencies and brokerages

248,229

24,462,522

346,751

99,078

779,545

200,976

2,432,444 10,755,530

Other insurance related activities

and other financial vehicles

65,861

3,605,323

57,740

14,224

72,605

19,577

Footnotes at end of table.

152,070

1,778,336

21

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Income, by Industrial Sectors, Tax Year 2009—Continued

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

Businesses with and without net income

Industrial sector

Number

of returns

(1)

Real estate and rental and leasing

Real estate

(2)

Rent paid

Rent paid

Depreciation

on machinery on other

deduction

business

and

[1,2]

equipment [1] property [1]

(3)

(4)

Interest

paid

deduction

[1,3]

Payroll

[1,4]

Net income

less deficit

(7)

(8)

(5)

(6)

1,246,423

49,709,110

2,459,948

314,242

1,091,163

1,575,811

2,112,091 13,028,955

1,793,373 12,776,948

1,181,640

45,806,771

1,434,284

275,645

977,254

1,360,962

Lessors of real estate (including

miniwarehouses and self storage)

36,538

1,556,583

239,944

8,204

33,334

365,817

Offices of real estate agents, brokers,

property managers, and appraisers

882,367

33,210,056

839,584

225,924

763,189

456,150

Other activities related to real estate

262,734

11,040,132

354,756

41,517

180,732

538,994

564,738

1,196,279

Rental and leasing services

64,783

3,902,339

1,025,664

38,598

113,909

214,849

318,718

252,008

Automotive equipment rental and leasing

18,847

528,805

235,299

3,794

13,476

52,406

6,724

19,131

Consumer electronics and appliances rental

* 3,109

* 140,765

* 10,151

* 232

* 2,090

* 6,369

* 24,592

* -11,464

Formal wear and costume rental

93,212

-80,367

1,135,422 11,661,036

*9

* 331

* 78

0

* 261

* 12

0

* -133

Video tape and disc rental

3,207

347,970

* 10,361

* 12,731

* 23,722

* 6,200

* 54,309

43,067

General rental centers and other consumer

goods rental

24,139

1,265,342

110,235

7,633

29,267

27,183

98,153

247,186

Commercial and industrial machinery

and equipment rental and leasing

15,472

1,619,125

659,540

14,209

45,093

122,680

134,940

-45,779

Professional, scientific, and technical

services

3,191,770

157,357,552

3,779,041

774,155

3,830,134

335,854

39,165,911

429,737

187,639

1,669,322

295,872

Offices of certified public accountants

53,382

4,385,854

136,837

22,995

172,844

57,671

647,997

1,734,752

Other accounting services

325,420

8,305,646

212,519

70,261

256,085

87,741

933,580

3,370,098

Architectural, engineering, and related services

257,951

12,640,450

411,795

59,931

223,145

88,181

1,656,254

4,551,434

Architectural services

90,321

5,357,539

212,884

40,339

108,168

42,918

940,909

1,261,761

Engineering services

97,103

4,643,938

124,900

14,152

71,266

29,218

396,084

2,124,197

Drafting, building inspections,

and geophysical surveying

53,422

1,833,434

50,908

* 2,889

* 14,724

* 13,390

146,670

926,456

Surveying and mapping (except

geophysical) services

12,917

433,259

13,608

* 2,496

* 15,734

* 1,976

* 121,158

104,704

Testing laboratories

4,188

372,280

9,495

* 55

13,254

* 679

51,433

134,315

Specialized design services

229,972

6,631,470

181,691

25,748

126,486

33,231

540,553

1,857,483

Computer systems design services

918,236

3,668,779

Legal services

1,100,545 13,465,891 67,221,454

4,488,276 17,130,023

244,465

9,589,935

271,983

30,823

100,415

52,579

Other professional, scientific,

and technical services

1,744,726

76,638,286

2,134,480

376,759

1,281,836

485,269

4,280,994 34,908,885

Management, scientific, and technical

consulting services

1,760,622 24,112,717

1,010,573

44,676,717

999,312

166,253

554,955

246,645

Scientific research and development services

25,390

1,175,599

32,573

7,289

31,922

10,211

133,229

454,674

Advertising and related services

100,612

6,500,939

135,993

47,552

86,291

39,259

282,536

1,670,000

Market research and public opinion polling

32,825

819,121

8,108

* 14,802

5,866

* 6,341

61,045

264,425

Other miscellaneous services

575,326

23,465,911

958,494

140,863

602,802

182,812

2,043,562

8,407,069

2,415,027

60,273,834

2,401,813

356,273

762,800

425,957

6,273,153 17,913,450

2,397,634

58,520,898

2,148,795

336,009

740,511

386,783

6,017,800 17,764,399

17,394

1,752,936

253,019

20,264

22,289

39,174

255,353

149,051

685,095

8,858,832

318,596

52,581

572,179

75,044

559,764

3,116,396

Administrative and support and waste

management and remediation services

Administrative and support services

Waste management and remediation services

Educational services

Footnotes at end of table.

22

Business

receipts

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Income, by Industrial Sectors, Tax Year 2009—Continued

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

Businesses with net income

Industrial sector

Number

of returns

(9)

Real estate and rental and leasing

Real estate

Depreciation

deduction

[1,2]

Business

receipts

Rent paid

Interest

Rent paid

on machinery

paid

on other

and

business deduction

equipment [1] property [1]

[1,3]

(12)

Payroll

[1,4]

Net income

(15)

(16)

(10)

(11)

(13)

(14)

749,899

41,086,725

1,049,012

226,145

801,251

557,369

1,342,309 18,427,334

1,114,610 17,702,860

712,942

38,324,510

734,336

192,545

719,317

476,488

Lessors of real estate (including

miniwarehouses and self storage)

15,657

961,550

72,552

2,845

20,048

107,084

Offices of real estate agents, brokers,

property managers, and appraisers

539,253

28,950,803

486,313

162,093

576,427

248,559

750,296 14,340,075

Other activities related to real estate

158,033

8,412,157

175,472

27,607

122,842

120,845

305,719

3,051,537

Rental and leasing services

36,956

2,762,215

314,675

33,600

81,934

80,882

227,699

724,474

Automotive equipment rental and leasing

9,384

237,141

56,306

* 3,109

* 1,081

7,590

* 2,235

94,085

Consumer electronics and appliances rental

* 1,009

* 25,767

* 209

0

* 1,440

* 84

* 5,489

* 3,119

Formal wear and costume rental

58,596

311,248

0

0

0

0

0

0

0

0

* 688

* 301,669

* 7,511

* 12,730

* 23,212

* 1,916

* 54,242

* 45,501

General rental centers and other consumer

goods rental

16,884

1,171,707

55,289

* 7,503

24,986

16,912

77,147

302,371

Commercial and industrial machinery

and equipment rental and leasing

8,991

1,025,931

195,360

10,259

31,216

54,380

88,586

279,396

2,342,086 145,394,877

Video tape and disc rental

Professional, scientific, and technical

services

2,626,773

636,774

3,102,798

781,464

11,398,031 73,659,904

266,647

37,181,521

353,267

172,224

1,489,873

227,414

4,026,793 17,869,939

Offices of certified public accountants

42,060

4,122,793

71,806

20,162

161,020

45,988

583,051

1,914,116

Other accounting services

267,489

7,632,999

171,755

52,924

207,826

76,531

769,821

3,693,553

Architectural, engineering, and related services

196,348

11,547,069

286,314

45,192

182,751

57,822

1,370,522

4,933,997

Architectural services

71,092

4,812,117

141,260

27,677

96,020

29,827

808,437

1,404,336

Engineering services

68,316

4,281,544

81,044

12,548

54,290

18,905

312,774

2,258,362

Drafting, building inspections,

and geophysical surveying

44,778

1,787,623

46,908

* 2,629

* 14,691

* 7,244

146,497

985,399

149,702

Legal services

Surveying and mapping (except

geophysical) services

7,994

304,988

* 8,647

* 2,333

* 5,379

* 1,416

* 56,876

Testing laboratories

4,168

360,797

* 8,456

*4

* 12,371

* 429

* 45,938

136,198

Specialized design services

150,279

6,073,691

103,305

20,817

92,048

15,592

499,356

2,222,531

Computer systems design services

187,740

8,507,853

205,529

26,730

62,121

18,375

684,083

4,156,325

Other professional, scientific,

and technical services

1,231,523

70,328,950

1,434,796

298,724

907,159

339,742

3,464,405 38,869,442

Management, scientific, and technical

consulting services

730,924

41,389,640

721,129

122,505

424,306

174,796

1,394,255 26,376,445

Scientific research and development services

19,236

941,364

22,349

3,478

23,835

5,707

55,257

539,104

Advertising and related services

72,513

5,921,801

95,075

36,910

76,890

25,492

201,175

1,896,286

Market research and public opinion polling

20,621

763,770

4,580

* 14,364

5,866

* 5,552

61,045

354,777

Other miscellaneous services

388,229

21,312,375

591,662

121,468

376,262

128,194

1,752,674

9,702,830

1,945,805

52,661,597

1,425,850

216,856

521,238

226,201

4,917,907 21,248,959

1,933,777

51,183,250

1,296,441

201,453

502,984

202,086

4,700,740 20,988,350

12,028

1,478,347

129,409

15,403

18,254

24,115

217,167

260,610

526,310

7,771,398

163,935

43,164

416,042

30,352

390,038

3,972,413

Administrative and support and waste

management and remediation services

Administrative and support services

Waste management and remediation services

Educational services

Footnotes at end of table.

23

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Income, by Industrial Sectors, Tax Year 2009—Continued

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

Businesses with and without net income

Industrial sector

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

miscellaneous health practitioners

Medical and diagnostic laboratories

Business

receipts

Rent paid

Rent paid

Depreciation

on machinery on other

deduction

business

and

[1,2]

equipment [1] property [1]

(4)

(5)

Interest

paid

deduction

[1,3]

Payroll

[1,4]

Net income

less deficit

(6)

(7)

(8)

(1)

(2)

(3)

2,080,840

119,332,717

2,893,911

589,230

5,235,566

1,099,799 17,241,762 48,361,359

1,049,070

97,610,612

2,253,014

498,351

4,548,546

771,096 14,728,067 40,553,254

190,881

33,096,550

547,359

170,428

1,319,811

157,201

30,878

3,111,713

51,592

23,619

167,795

14,628

159,429

1,885,056

89,617

29,523,733

998,756

94,356

1,324,180

387,466

6,683,542

9,893,737

36,963

3,632,742

98,408

46,316

347,289

31,915

405,493

1,355,111

17,777

3,860,345

97,589

16,808

253,938

40,441

618,133

1,113,187

182,561

8,875,205

134,928

29,514

617,528

29,258

731,725

4,740,382

7,244

1,284,916

13,734

17,817

106,614

22,818

164,367

480,026

155,963

6,058,068

130,654

45,280

264,119

34,252

410,585

2,718,022

4,392,509 15,618,164

Home health care services

30,130

1,234,995

24,682

10,435

38,824

14,969

164,327

416,623

273,854

5,646,688

114,093

38,524

73,498

28,031

788,241

1,960,979

Other ambulatory health care services

(including ambulance services, blood

and organ banks)

33,201

1,285,655

41,219

5,255

34,949

10,117

209,716

371,967

6,339

489,884

7,964

* 2,844

* 7,139

5,874

* 89,426

237,457

70,379

4,799,798

164,042

20,717

262,586

200,492

1,259,782

377,840

Hospitals

Nursing and residential care facilities

Social assistance

Arts, entertainment, and recreation

955,052

16,432,422

468,891

67,317

417,295

122,337

1,164,486

7,192,808

1,345,309

29,237,577

1,634,581

184,711

1,042,955

307,426

1,405,573

6,844,919

Performing arts, spectator sports,

and related industries

1,115,950

22,150,638

1,202,041

119,212

451,889

172,703

785,595

6,361,169

industries

1,148

50,656

* 1,028

0

* 4,819

* 2,295

* 1,401

-8,184

228,211

7,036,282

431,512

65,499

586,246

132,428

618,576

491,933

Accommodation, food services,

and drinking places

422,731

46,532,453

1,859,606

417,486

3,071,068

967,502

8,302,149

1,220,604

48,271

5,097,240

684,682

19,691

143,812

539,727

815,241

-312,031

Travel accommodation (including hotels,

motels, and bed and breakfast inns)

25,101

4,104,693

548,902

16,272

117,457

482,464

707,931

-247,081

RV (recreational vehicle) parks

and recreational camps

13,418

590,114

98,191

* 271

* 22,758

32,361

56,040

-44,411

Rooming and boarding houses

9,753

402,433

37,589

* 3,149

* 3,596

24,902

51,270

-20,539

Food services and drinking places

374,460

41,435,213

1,174,924

397,795

2,927,257

427,775

7,486,908

1,532,634

2,669,548

83,822,044

2,679,053

754,493

6,178,697

866,377

6,517,947 20,690,086

355,604

22,516,588

958,544

175,021

905,921

410,047

2,130,173

2,534,220

Automotive mechanical and electrical repair

and maintenance

191,525

11,750,125

490,544

105,877

461,312

172,362

965,793

1,322,946

Automotive body shops

82,252

6,456,181

240,928

23,824

238,108

121,061

732,381

743,101

institutions

Accommodation

Other services

Auto repair and maintenance

Other auto repair and maintenance (including

oil change, lubrication, and car washes)

Miscellaneous repairs

Personal and laundry services

Religious, grantmaking, civic, professional

and similar organizations

Unclassified establishments

Footnotes at end of table.

24

Number

of returns

81,828

4,310,281

227,072

45,320

206,502

116,624

432,000

468,174

406,422

15,354,790

500,375

48,157

414,920

111,424

1,382,362

2,861,448

1,654,233

42,238,238

1,172,728

513,956

4,718,027

335,460

2,993,890 13,551,951

253,289

3,712,428

47,405

17,359

139,828

* 9,446

* 11,522

1,742,466

482,901

5,698,594

97,379

45,146

114,583

46,953

187,064

2,268,992

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Income, by Industrial Sectors, Tax Year 2009—Continued

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

Businesses with net income

Industrial sector

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

Number

of returns

Business

receipts

(9)

(10)

1,757,232 112,055,804

Depreciation

deduction

[1,2]

Interest

Rent paid

Rent paid

paid

on machinery

on other

and

business deduction

[1,3]

equipment [1] property [1]

(11)

(12)

Payroll

[1,4]

Net income

(15)

(16)

(13)

(14)

2,291,559

454,484

4,634,433

813,392

15,742,887 50,925,580

868,790

93,365,381

1,886,909

385,310

4,156,140

632,626

13,939,697 42,307,570

160,942

31,580,960

468,389

151,840

1,222,751

130,078

4,142,507 15,981,368

27,760

3,043,977

44,188

18,880

148,188

9,361

80,320

28,665,909

882,864

69,921

1,253,135

336,274

158,781

1,928,613

6,540,840 10,114,380

Offices of optometrists

31,456

3,477,075

61,895

45,834

329,657

28,269

365,248

1,436,576

16,418

3,738,548

83,616

16,562

239,814

33,561

604,779

1,154,986

Offices of mental health practitioners

and social therapists

147,552

8,584,812

115,907

28,215

542,567

20,947

705,895

4,860,891

6,051

1,260,248

13,217

16,187

105,776

22,740

158,875

488,257

116,837

5,639,870

105,821

15,551

222,332

27,753

324,582

2,965,707

Offices of podiatrists

miscellaneous health practitioners

Medical and diagnostic laboratories

Home health care services

25,443

1,175,703

13,871

7,874

31,476

10,885

150,303

490,561

230,349

5,107,787

57,730

9,694

39,831

7,350

598,656

2,467,795

Other ambulatory health care services

(including ambulance services, blood

and organ banks)

25,662

1,090,491

39,413

4,754

20,614

5,408

189,230

418,436

5,287

441,502

3,738

* 602

* 5,650

* 2,326

* 69,545

248,859

48,755

3,423,849

92,708

12,299

155,893

109,858

868,003

663,821

834,400

14,825,072

308,204

56,274

316,750

68,583

865,642

7,705,330

849,879

23,080,307

538,165

70,391

556,620

87,793

677,747 10,979,478

693,272

18,807,092

454,481

57,251

286,274

60,904

425,388

* 147

* 47,234

*1

0

* 4,208

0

0

* 7,311

156,460

4,225,981

83,682

13,140

266,138

26,889

252,359

1,332,114

274,949

33,016,462

743,071

234,211

2,180,663

386,090

5,309,495

4,121,057

25,996

2,892,968

224,780

5,677

46,169

197,200

344,360

488,831

15,110

2,268,242

188,992

2,469

36,701

178,736

271,744

349,453

59,628

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)

9,640,053

RV (recreational vehicle) parks

and recreational camps

5,697

363,874

26,855

* 258

* 6,400

* 13,217

32,914

Rooming and boarding houses

5,189

260,852

* 8,933

* 2,950

* 3,067

* 5,247

* 39,701

79,751

Food services and drinking places

248,954

30,123,494

518,291

228,535

2,134,495

188,890

4,965,135

3,632,225

2,117,863

72,027,168

1,513,636

629,732

4,765,045

496,227

5,143,124 24,624,149

248,195

18,328,644

549,637

143,768

669,141

243,710

1,702,909

3,580,440

Automotive mechanical and electrical repair

and maintenance

132,160

9,373,717

287,985

78,708

340,498

107,545

746,622

1,900,627

Automotive body shops

60,393

5,618,919

163,007

22,610

173,039

101,286

632,743

963,583

Other services

Auto repair and maintenance

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

55,642

3,336,007

98,645

42,450

155,604

34,879

323,543

716,230

299,347

12,776,008

261,476

26,752

266,844

66,055

1,117,537

3,535,331

1,374,129

37,432,924

676,764

453,899

3,717,598

184,106

2,311,787 15,415,763

196,193

3,489,593

25,759

* 5,313

111,463

* 2,356

* 10,892

2,092,615

410,973

5,212,805

76,753

38,890

60,941

25,524

146,315

2,708,140

* 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.

25

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2009

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

Agriculture, forestry, hunting and fishing

Net income status, item

All

nonfarm

industries

(1)

Total

Animal

production

(including

breeding

of cats and

dogs)

Forestry

and logging

(including forest

nurseries,

timber tracts)

Fishing,

hunting,

and trapping

Support

activities

for

agriculture

and forestry

(2)

(3)

(4)

(5)

(6)

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

22,659,976

281,844

41,815

38,865

73,432

127,733

1,178,437,093

15,699,149

1,402,238

3,904,780

2,114,290

8,277,841

1,159,222,294

15,384,814

1,306,389

3,819,820

2,065,726

8,192,879

19,214,799

314,335

95,850

84,959

48,564

84,962

934,535,659

15,772,131

1,991,287

3,855,915

2,094,989

7,829,940

Cost of sales and operations, total

366,437,993

5,742,531

676,788

1,101,329

509,617

3,454,796

Inventory, beginning of year

45,587,003

486,705

77,940

143,531

13,938

251,296

Cost of labor

27,668,467

277,172

* 61,645

123,530

* 15,354

76,642

Purchases

238,855,556

4,433,813

490,436

682,642

337,900

2,922,834

Materials and supplies

45,105,577

462,292

* 33,595

101,557

31,215

295,925

Other costs

55,368,892

587,651

107,655

201,951

123,389

154,657

246,558

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

46,147,501

505,102

94,484

151,882

12,179

Advertising expenses

Inventory, end of year

13,612,756

88,396

16,364

8,963

19,582

43,487

Car and truck expenses

75,048,330

801,594

94,041

188,556

109,798

409,200

Commissions

11,759,029

87,114

4,381

9,337

* 10,578

62,817

Contract labor

32,306,689

735,220

17,837

253,112

70,218

394,053

Depletion

Depreciation

* 77

* [4]

* 74

0

*4

1,368,272

265,999

401,785

240,302

460,187

Employee benefit programs

2,870,284

17,162

1,169

4,786

* 145

11,062

Insurance

17,117,138

348,942

34,978

130,632

41,469

141,864

Legal and professional services

10,265,039

99,937

27,785

16,206

16,443

39,502

Meals and entertainment deducted

7,500,635

58,895

5,796

5,808

24,696

22,595

Mortgage interest

5,361,051

76,711

20,684

13,592

21,133

21,302

Other interest paid on business indebtedness

7,176,096

210,693

19,846

69,186

63,550

58,110

Office expenses

11,719,891

62,367

11,266

6,535

10,518

34,048

Pension and profit-sharing plans

1,176,054

3,391

* 53

* 586

0

* 2,752

29,827

Rent paid on machinery and equipment

7,928,936

92,978

765

46,252

16,135

Rent paid on other business property

33,135,314

130,760

7,220

12,729

43,346

67,465

Repairs

14,357,885

685,127

39,720

316,736

103,013

225,659

Supplies

29,829,618

348,974

57,243

49,947

102,611

139,173

Salaries and wages

75,012,744

1,384,407

35,196

314,737

27,566

1,006,908

Taxes paid

16,905,702

281,914

13,667

81,714

38,161

148,373

Travel

11,304,600

128,885

35,947

5,505

27,021

60,411

Utilities

23,693,004

192,222

35,688

37,660

36,727

82,147

Other business deductions

110,168,253

2,752,723

549,165

774,190

540,181

889,188

Home office business deductions, total

10,868,501

50,297

19,689

5,386

* 5,013

20,209

Depreciation, Form 8829 [3]

1,370,728

10,562

6,418

1,466

* 1,520

1,158

Casualty loss, Form 8829 [3]

308,339

* 248

* 248

0

0

0

1,529,370

24,768

18,340

* 4,013

* 1,309

1,106

Excess—casualty depreciations, Form 8829 [3]

Net income less deficit [1,2]

244,821,815

-35,769

-574,732

50,744

13,765

474,453

Net income [1,2]

308,888,096

1,699,255

89,739

332,928

336,818

939,771

Deficit [2]

64,066,281

1,735,025

664,471

282,184

323,052

465,318

Footnotes at end of table.

26

687,754

34,546,428

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Tax Year 2009—Continued

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

Agriculture, forestry, hunting and fishing

Net income status, item

All

nonfarm

industries

(1)

Total

Animal

production

(including

breeding

of cats and

dogs)

Forestry

and logging

(including forest

nurseries,

timber tracts)

Fishing,

hunting,

and trapping

Support

activities

for

agriculture

and forestry

(2)

(3)

(4)

(5)

(6)

BUSINESSES WITH NET INCOME

Number of returns [1]

16,527,540

163,268

9,111

21,846

41,388

90,922

Business receipts, total [1,2]

974,862,394

11,739,951

779,595

2,849,830

1,435,662

6,674,864

Income from sales and operations [1]

959,211,751

11,523,503

735,269

2,769,397

1,401,032

6,617,804

Other business income

15,650,643

216,448

44,325

80,433

34,630

57,060

666,048,514

10,039,639

689,856

2,516,911

1,098,844

5,734,029

Cost of sales and operations, total

264,913,083

4,286,227

339,453

755,575

382,782

2,808,416

Inventory, beginning of year

22,905,481

240,951

* 48,668

77,903

* 10

114,370

Cost of labor

21,185,012

209,953

* 60,753

76,691

* 14,912

57,597

Purchases

174,175,566

3,473,493

224,637

549,032

* 323,614

2,376,210

Materials and supplies

35,756,606

337,210

* 13,460

13,588

* 23,554

286,608

Other costs

36,489,754

280,434

* 51,841

119,520

* 20,693

88,380

Inventory, end of year

25,599,337

255,814

* 59,906

81,159

*1

114,748

Business deductions, total [1,2]

Advertising expenses

9,871,813

36,409

2,028

4,962

* 10,693

18,726

Car and truck expenses

54,239,256

520,615

38,399

132,887

42,562

306,768

Commissions

8,691,656

67,085

* 924

* 8,754

* 1,198

56,209

Contract labor

25,828,827

531,529

* 12,286

160,500

60,369

298,375

Depletion

Depreciation

447,641

* 22

0

* 18

0

*3

20,188,082

631,720

73,654

247,675

73,619

236,772

Employee benefit programs

2,263,738

8,962

* 274

* 2,338

* 113

6,236

Insurance

12,929,917

210,289

14,190

81,244

14,855

100,000

Legal and professional services

6,771,626

36,894

2,394

8,852

5,164

20,484

Meals and entertainment deducted

5,690,337

32,465

* 1,360

4,234

12,767

14,104

Mortgage interest

2,653,515

28,993

* 10,940

* 2,451

* 3,526

12,076

Other interest paid on business indebtedness

3,993,493

95,387

7,118

30,557

14,019

43,691

Office expenses

8,792,056

46,460

7,797

3,488

6,063

29,113

Pension and profit-sharing plans

1,081,724

* 2,888

0

* 507

0

* 2,381

Rent paid on machinery and equipment

5,895,394

53,018

* 12

17,003

* 12,776

23,226

Rent paid on other business property

24,853,209

75,350

4,573

7,161

10,756

52,860

Repairs

10,168,106

431,262

13,559

230,558

43,408

143,736

Supplies

22,393,328

193,157

16,443

25,288

44,585

106,842

Salaries and wages

58,473,997

1,082,882

* 12,108

192,297

* 6,052

872,426

Taxes paid

12,310,827

186,685

5,892

50,542

13,429

116,822

Travel

8,200,811

54,172

4,842

3,672

8,127

37,531

Utilities

16,824,437

99,591

8,149

20,421

14,158

56,864

Other business deductions

66,607,351

1,284,482

109,422

522,741

299,134

353,186

Home office business deductions, total

8,299,173

22,187

* 4,041

* 2,613

* 1,885

13,648

Depreciation, Form 8829 [3]

863,260

1,499

* 393

* 380

* 347

378

Casualty loss, Form 8829 [3]

33,841

0

0

0

0

0

Excess—casualty depreciations, Form 8829 [3]

145,282

* 334

* 31

0

* 205

* 98

308,888,096

1,699,255

89,739

332,928

336,818

939,771

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

4,485,380

38,441

**

** 3,154

12,630

22,657

Business receipts

33,436,522

144,099

**

** 3,630

47,871

92,598

Business deductions

3,745,934

22,542

**

** 573

17,166

4,802

Net income

29,690,588

121,557

**

** 3,057

30,705

87,796

Footnotes at end of table.

27

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Tax Year 2009—Continued

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

Mining

Net income status, item

Utilities

Total

Oil

and

gas

extraction

Other

mining

Support

activities

for

mining

Total

(7)

(8)

(9)

(10)

(11)

BUSINESSES WITH AND WITHOUT 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]

105,777

3,627

14,176

8,771

7,252,889

716,600

2,063,284

216,492

9,399,458

6,675,983

675,945

2,047,529

187,714

633,315

576,906

40,655

15,755

* 28,778

9,150,649

6,812,783

775,928

1,561,938

163,773

Cost of sales and operations, total

1,664,702

990,824

285,396

388,483

* 49,247

Inventory, beginning of year

131,349

72,151

* 30,720

* 28,478

* 23,785

Cost of labor

107,143

36,612

* 30,651

39,880

* 601

Purchases

336,955

93,464

85,308

158,183

* 42,775

123,709

18,238

* 16,448

89,023

* 130

1,124,331

855,300

148,214

120,818

* 5,740

* 23,785

Materials and supplies

Other costs

Inventory, end of year

158,784

84,941

* 25,944

47,899

Advertising expenses

22,889

16,317

1,535

5,036

* 604

Car and truck expenses

275,965

183,519

4,490

87,956

11,230

Commissions

43,954

9,971

* 1,971

32,013

* 1,051

Contract labor

148,298

63,454

17,190

67,654

* 1,044

Depletion

599,244

579,779

12,417

7,047

1,774

Depreciation

1,022,255

721,166

99,734

201,354

14,868

Employee benefit programs

19,006

13,422

* 1,276

4,308

* 2,568

Insurance

166,824

67,962

34,994

63,868

* 1,394

Legal and professional services

145,043

114,677

8,669

21,697

3,823

Meals and entertainment deducted

39,446

30,321

121

9,005

307

Mortgage interest

54,412

24,279

* 25,118

5,015

* 1,021

Other interest paid on business indebtedness

144,588

85,363

27,359

31,865

* 1,593

Office expenses

46,716

35,286

1,523

9,907

833

Pension and profit-sharing plans

4,045

1,669

*4

* 2,372

0

Rent paid on machinery and equipment

46,412

13,449

12,739

20,224

* 603

* 2,373

Rent paid on other business property

58,471

38,727

2,641

17,103

Repairs

194,660

128,106

19,886

46,668

5,614

Supplies

97,870

33,309

17,015

47,545

* 3,768

Salaries and wages

473,385

187,930

84,586

200,869

* 18,180

Taxes paid

258,525

213,118

16,555

28,852

2,415

Travel

49,655

33,674

1,051

14,930

1,813

Utilities

Other business deductions

Home office business deductions, total

85,114

54,014

8,765

22,335

3,899

3,450,354

3,143,365

90,858

216,130

29,395

19,721

10,005

* 16

9,701

* 1,151

Depreciation, Form 8829 [3]

3,029

2,459

0

* 570

* 994

Casualty loss, Form 8829 [3]

0

0

0

0

0

845

845

0

0

* 2,795

52,742

Excess—casualty depreciations, Form 8829 [3]

Net income less deficit [1,2]

28

123,580

10,032,773

890,200

448,182

-59,329

501,346

Net income [1,2]

2,160,992

1,483,057

66,949

610,986

72,933

Deficit [2]

1,270,792

1,034,875

126,277

109,640

20,190

Footnotes at end of table.

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Tax Year 2009—Continued

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

Mining

Net income status, item

Utilities

Total

Oil

and

gas

extraction

Other

mining

Support

activities

for

mining

Total

(7)

(8)

(9)

(10)

(11)

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

82,881

72,171

530

10,181

5,509

6,717,475

4,920,469

154,018

1,642,988

186,525

6,327,607

4,578,567

115,463

1,633,577

161,589

389,868

341,902

* 38,555

9,411

* 24,936

4,567,015

3,447,944

87,069

1,032,002

113,592

789,233

550,086

* 7,542

231,604

* 49,192

* 17,647

43,239

38,268

0

* 4,972

Cost of labor

* 49,978

* 27,053

0

* 22,925

* 601

Purchases

148,989

57,699

* 4,202

87,088

* 42,775

Materials and supplies

55,086

9,971

* 296

* 44,820

* 76

Other costs

547,495

464,929

* 3,552

* 79,014

* 5,740

* 17,647

55,554

47,833

* 507

* 7,215

Advertising expenses

Inventory, end of year

16,960

12,218

* 282

4,461

* 92

Car and truck expenses

181,939

102,551

* 955

78,433

* 7,909

Commissions

29,336

1,835

* 490

* 27,011

* 715

Contract labor

106,208

30,616

* 14,562

61,030

* 1,022

Depletion

396,471

390,276

* 3,625

2,571

* 1,763

Depreciation

441,194

321,867

10,643

108,684

7,884

Employee benefit programs

11,252

8,692

* 481

2,079

* 1,186

Insurance

97,042

42,849

* 1,736

52,457

* 833

Legal and professional services

72,262

61,589

2,402

8,271

2,127

* 223

Meals and entertainment deducted

14,719

8,357

* 36

6,325

Mortgage interest

16,853

14,971

*3

* 1,878

* 932

Other interest paid on business indebtedness

58,429

43,348

* 134

14,947

* 1,395

Office expenses

28,329

21,196

* 79

7,054

* 416

Pension and profit-sharing plans

3,320

1,099

*4

* 2,218

0

Rent paid on machinery and equipment

23,236

5,594

* 219

17,423

* 602

Rent paid on other business property

29,853

20,712

* 220

8,920

* 1,477

Repairs

146,308

102,577

* 3,934

39,797

* 3,094

Supplies

45,510

22,852

* 1,335

21,323

* 3,125

Salaries and wages

265,480

104,170

* 19,694

141,616

* 10,297

Taxes paid

159,964

138,525

2,275

19,164

* 1,911

Travel

26,406

17,463

* 133

8,810

* 1,496

Utilities

52,740

35,260

* 384

17,096

* 3,459

1,517,869

1,362,385

15,882

139,602

8,835

17,479

8,252

0

9,227

* 405

Depreciation, Form 8829 [3]

2,776

* 2,206

0

* 570

* 50

Casualty loss, Form 8829 [3]

0

0

0

0

0

* 631

* 631

0

0

0

2,160,992

1,483,057

66,949

610,986

72,933

Number of returns

18,720

17,203

* 335

* 1,183

* 2,956

Business receipts

124,798

81,816

* 33,633

* 9,349

* 19,278

Business deductions

19,097

19,078

* 19

* [4]

* 3,203

Net income

105,701

62,738

* 33,614

* 9,349

* 16,076

Other business deductions

Home office business deductions, total

Excess—casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Footnotes at end of table.

29

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Tax Year 2009—Continued

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

Manufacturing

Construction

Total

Construction

of

buildings

Heavy

and

civil

engineering

construction

Specialty

trade

contractors

Total

Food

manufacturing

(12)

(13)

(14)

(15)

(16)

(17)

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

2,695,843

489,067

56,097

2,150,679

335,006

26,016

172,700,955

43,871,422

7,690,124

121,139,409

24,208,673

2,747,196

170,839,257

43,070,604

7,522,839

120,245,815

23,834,663

2,725,782

1,861,698

800,818

167,285

893,595

374,010

21,415

145,782,797

39,500,079

7,570,014

98,712,704

21,870,603

2,774,510

Cost of sales and operations, total

70,703,891

24,301,897

4,047,615

42,354,379

11,554,925

1,675,455

Inventory, beginning of year

8,626,609

4,704,500

2,431,849

1,490,260

1,885,624

430,419

Cost of labor

12,245,090

3,201,090

265,503

8,778,498

1,152,145

59,862

Purchases

21,757,310

7,302,378

1,412,705

13,042,227

6,892,088

1,287,083

Materials and supplies

22,848,469

6,567,891

856,563

15,424,015

1,975,753

202,181

Other costs

12,192,802

6,226,109

1,066,783

4,899,911

1,601,440

159,296

Inventory, end of year

6,966,389

3,700,071

1,985,788

1,280,530

1,952,126

463,387

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Advertising expenses

1,002,818

171,976

50,554

780,288

298,926

47,836

Car and truck expenses

13,021,165

2,269,509

262,185

10,489,471

830,354

56,050

Commissions

588,809

94,835

38,206

455,768

165,370

21,914

Contract labor

10,951,375

2,445,935

245,144

8,260,296

294,146

32,787

Depletion

3,150

* 55

* 10

* 3,085

3,230

* 1,400

5,215,534

855,876

467,461

3,892,198

954,866

94,629

356,029

49,049

14,526

292,454

95,655

8,878

3,519,663

721,496

163,856

2,634,310

336,767

25,989

Legal and professional services

978,386

239,091

98,832

640,463

216,902

23,220

Meals and entertainment deducted

568,524

119,101

22,457

426,966

60,772

6,204

Mortgage interest

645,531

293,168

129,995

222,368

120,362

9,700

Other interest paid on business indebtedness

998,181

265,375

120,897

611,910

211,045

18,365

Office expenses

875,285

151,883

34,513

688,889

173,002

19,881

Pension and profit-sharing plans

31,841

3,871

4,363

23,607

11,696

* 349

Rent paid on machinery and equipment

1,059,348

187,131

71,150

801,068

200,017

15,695

Rent paid on other business property

1,382,834

232,410

51,895

1,098,530

734,762

66,290

Repairs

1,616,696

248,809

152,115

1,215,772

303,739

36,266

Supplies

7,393,337

1,756,409

198,607

5,438,322

598,013

68,151

Salaries and wages

7,987,462

1,276,001

507,660

6,203,801

1,920,463

224,476

Taxes paid

Depreciation

Employee benefit programs

Insurance

1,881,112

378,861

147,314

1,354,937

404,722

38,935

Travel

927,597

143,939

42,604

741,054

180,663

13,995

Utilities

2,288,178

468,740

80,344

1,739,094

566,585

55,302

Other business deductions

10,374,670

2,559,917

589,899

7,224,855

1,454,607

204,936

Home office business deductions, total

1,010,279

203,166

21,356

785,756

145,687

* 4,644

Depreciation, Form 8829 [3]

115,508

25,955

1,434

88,120

21,085

* 432

Casualty loss, Form 8829 [3]

* 1,488

0

* 10

* 1,478

0

0

Excess—casualty depreciations, Form 8829 [3]

62,746

9,927

1,580

51,240

28,677

* 539

Net income less deficit [1,2]

30

27,008,336

4,400,763

125,112

22,482,462

2,368,010

-23,157

Net income [1,2]

33,097,728

6,452,358

1,041,859

25,603,511

3,912,925

255,492

Deficit [2]

6,089,392

2,051,595

916,747

3,121,050

1,544,915

278,648

Footnotes at end of table.

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Tax Year 2009—Continued

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

Manufacturing

Construction

Total

Construction

of

buildings

Heavy

and

civil

engineering

construction

Specialty

trade

contractors

Total

Food

manufacturing

(12)

(13)

(14)

(15)

(16)

(17)

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

2,207,496

381,188

32,873

1,793,435

202,107

11,775

144,847,840

33,145,144

5,276,566

106,426,130

18,390,019

1,819,466

143,442,443

32,690,111

5,165,603

105,586,728

18,108,645

1,812,951

1,405,398

455,033

110,963

839,402

281,374

6,516

111,753,870

26,696,433

4,234,894

80,822,542

14,477,304

1,563,975

Cost of sales and operations, total

53,038,785

15,696,528

2,062,615

35,279,642

8,127,124

1,154,020

Inventory, beginning of year

2,772,649

1,542,189

492,090

738,370

987,060

191,334

Cost of labor

9,566,923

2,360,568

174,017

7,032,338

831,428

20,227

Purchases

16,186,534

4,470,428

818,463

10,897,644

4,788,917

946,252

Materials and supplies

18,726,451

4,817,417

586,280

13,322,755

1,514,850

111,180

Other costs

8,238,731

3,840,584

443,398

3,954,749

1,005,145

70,752

Inventory, end of year

2,452,504

1,334,657

451,633

666,213

1,000,276

185,725

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Advertising expenses

Car and truck expenses

780,905

133,664

34,726

612,514

125,458

9,512

10,479,848

1,743,855

209,995

8,525,999

520,102

21,926

Commissions

475,922

51,762

13,706

410,454

120,606

7,177

Contract labor

9,311,258

1,975,603

185,331

7,150,325

202,218

16,011

Depletion

* 2,295

*2

0

* 2,293

1,342

* 1,267

3,724,787

605,253

276,501

2,843,033

488,867

23,176

273,174

38,884

11,630

222,660

69,411

6,536

2,801,872

544,420

124,299

2,133,153

246,332

12,501

Legal and professional services

637,776

152,222

51,053

434,502

94,068

6,097

Meals and entertainment deducted

459,364

98,539

11,847

348,978

36,643

1,651

Mortgage interest

281,214

115,024

25,949

140,241

64,719

3,306

Other interest paid on business indebtedness

651,229

156,406

53,597

441,226

116,802

6,097

Office expenses

659,025

111,634

18,539

528,851

101,176

6,777

Pension and profit-sharing plans

27,315

2,990

3,216

21,108

9,763

* 324

Rent paid on machinery and equipment

796,580

114,002

49,863

632,715

80,642

3,976

Rent paid on other business property

1,052,443

157,478

39,693

855,272

474,096

28,343

Repairs

1,199,120

158,576

99,190

941,353

207,745

17,671

Supplies

5,839,480

1,171,027

139,101

4,529,352

355,540

19,847

Salaries and wages

6,226,526

866,241

344,936

5,015,349

1,336,913

102,220

Taxes paid

1,414,399

252,247

71,840

1,090,312

267,554

16,781

Travel

758,879

119,031

29,678

610,169

103,017

4,401

Utilities

1,768,382

332,900

49,596

1,385,886

357,037

18,193

Other business deductions

7,836,989

1,855,672

303,059

5,678,258

863,611

72,280

861,911

180,901

18,476

662,534

73,758

* 718

Depreciation, Form 8829 [3]

92,243

22,479

664

69,100

7,701

* 86

Casualty loss, Form 8829 [3]

* 1,488

0

* 10

* 1,478

0

0

9,658

* 775

* 147

8,737

* 34

0

33,097,728

6,452,358

1,041,859

25,603,511

3,912,925

255,492

Depreciation

Employee benefit programs

Insurance

Home office business deductions, total

Excess—casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

470,338

71,387

* 5,292

393,660

42,863

* 4,026

Business receipts

3,702,179

473,714

* 100,105

3,128,360

322,269

* 65,185

Business deductions

Net income

Footnotes at end of table.

401,099

61,579

* 6,457

333,063

33,327

* 3,167

3,301,079

412,135

* 93,647

2,795,297

288,942

* 62,019

31

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Tax Year 2009—Continued

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

Manufacturing—continued

Net income status, item

Textile

and textile

product mills

(18)

Apparel

Leather

and

allied

products

Wood

products

Paper

products

Printing

and

related

support

activities

Petroleum

and coal

products

(19)

(20)

(21)

(22)

(23)

(24)

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

9,074

28,087

* 4,086

30,502

* 999

39,280

27

332,827

933,968

* 111,031

2,489,622

* 66,624

2,670,010

61,547

332,815

930,074

* 110,359

2,481,846

* 53,436

2,623,462

61,547

* 12

3,894

* 671

7,776

* 13,189

46,548

*1

345,529

812,016

* 81,864

2,385,532

* 67,125

2,403,098

70,369

Cost of sales and operations, total

193,606

312,288

* 57,769

1,421,444

* 45,556

1,120,369

* 22,683

Inventory, beginning of year

* 21,609

96,031

* 46,647

200,045

* 2,191

45,525

* [4]

Cost of labor

* 71,152

* 34,282

* 5,296

213,673

0

78,447

0

Purchases

* 72,380

208,923

* 4,985

600,373

* 24,121

750,121

* 14,416

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Materials and supplies

* 34,418

44,857

* 49,125

395,785

* 13,190

132,049

0

Other costs

* 16,778

9,806

* 523

216,426

* 7,720

155,481

* 8,267

Inventory, end of year

* 22,733

81,611

* 48,808

204,856

* 1,665

41,254

0

Advertising expenses

* 2,374

16,692

* 3,044

15,488

* 31

50,059

* 635

Car and truck expenses

8,385

52,143

* 809

61,995

* 4,975

110,296

* 50

Commissions

* 482

2,174

* 39

* 3,014

* 512

9,126

* 808

Contract labor

* 320

3,550

* 54

23,500

0

18,954

* 572

0

*5

0

* 18

0

* 1,381

* 71

28,209

16,819

* 2,053

161,511

* 1,593

85,527

4,250

Employee benefit programs

* 650

* 1,417

0

10,824

0

7,271

* 509

Insurance

6,984

5,878

* 1,267

47,445

* 1,309

33,781

* 740

Legal and professional services

4,511

14,905

* 139

12,624

* 235

15,365

* 1,251

Meals and entertainment deducted

513

2,913

*7

1,055

*3

10,646

* 15

Mortgage interest

*6

* 29

0

16,561

* 508

* 6,786

* 602

* 3,415

9,533

0

18,478

*1

49,995

* 5,503

2,075

9,474

* 235

8,647

* 160

24,789

* 2,672

Depletion

Depreciation

Other interest paid on business indebtedness

Office expenses

*4

* 28

0

* 852

0

* 977

* 341

Rent paid on machinery and equipment

Pension and profit-sharing plans

* 1,516

1,984

0

12,122

* 64

35,890

* 604

Rent paid on other business property

* 8,525

55,117

* 528

29,347

* 324

128,335

* 727

Repairs

3,487

5,264

* 375

60,605

* 544

34,102

* 531

Supplies

5,549

15,156

* 528

45,384

*5

83,497

* 899

* 16,047

132,531

* 4,415

156,355

* 5,174

233,387

* 7,541

Taxes paid

13,534

19,382

* 191

45,227

* 587

48,588

* 761

Travel

5,430

25,665

* 308

11,315

* 206

20,403

* 1,048

Salaries and wages

Utilities

10,634

27,687

* 5,359

65,581

* 1,111

81,398

* 520

Other business deductions

13,672

73,936

* 4,745

140,477

* 653

164,377

17,037

Home office business deductions, total

* 14,878

* 4,303

0

* 13,334

* 3,574

25,427

0

Depreciation, Form 8829 [3]

* 558

* 1,023

0

* 3,486

0

5,066

0

Casualty loss, Form 8829 [3]

0

0

0

0

0

0

0

Excess—casualty depreciations, Form 8829 [3]

0

* 4,264

0

* 4,397

0

* 8,519

0

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

32

Footnotes at end of table.

-12,604

121,901

* 29,166

104,091

* -500

268,938

-8,822

* 23,334

209,933

* 33,546

229,740

* 1,699

450,303

* 3,322

35,939

88,032

* 4,380

125,649

* 2,199

181,365

* 12,144

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Tax Year 2009—Continued

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

Manufacturing—continued

Net income status, item

Textile

and textile

product mills

(18)

Apparel

Leather

and

allied

products

Wood

products

(19)

(20)

(21)

Paper

products

Printing

and

related

support

activities

Petroleum

and coal

products

(22)

(23)

(24)

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]

* 3,468

20,078

* 2,071

18,587

* 994

22,882

* 16

* 284,125

688,020

* 48,412

1,837,174

* 41,092

1,951,690

* 32,887

* 284,097

687,751

* 48,412

1,831,233

* 27,904

1,907,749

* 32,886

* 28

* 269

0

* 5,941

* 13,189

43,942

*1

* 260,791

478,037

* 14,866

1,607,434

* 39,393

1,501,387

* 29,565

Cost of sales and operations, total

* 177,383

140,548

* 4,430

934,137

* 29,248

796,078

* 12,827

Inventory, beginning of year

* 15,196

* 21,399

* 31,156

90,195

0

34,014

0

Cost of labor

* 70,073

* 6,078

0

143,534

0

* 29,176

0

Purchases

* 62,327

* 95,381

* 4,985

451,357

* 13,190

571,269

* 7,525

Materials and supplies

* 31,308

* 36,730

* 102

235,055

* 13,190

110,020

0

Other costs

* 15,326

* 993

0

106,452

* 2,868

81,850

* 5,302

Inventory, end of year

* 16,847

* 20,034

* 31,813

92,458

0

* 30,252

0

Advertising expenses

* 1,517

13,195

* 1,214

10,466

0

15,715

* 33

Car and truck expenses

* 1,761

33,278

* 63

35,846

* 4,964

64,004

* 47

Commissions

* 21

* 923

* 39

* 2,956

0

* 3,018

* 174

Contract labor

* 31

* 976

0

* 21,176

0

3,892

0

0

*5

0

0

0

0

* 70

* 5,711

2,980

* 520

95,675

0

53,962

* 1,579

* 503

* 557

0

* 8,574

0

* 1,980

0

* 5,241

2,767

* 373

32,469

* 528

21,423

* 353

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

* 843

11,190

100

7,733

0

8,258

* 422

Meals and entertainment deducted

* 41

* 1,644

*7

465

0

7,890

* 15

Mortgage interest

*6

0

0

* 13,771

0

* 5,873

* 62

* 2,308

* 6,962

0

6,113

0

25,578

* 2,756

* 887

8,831

* 235

4,869

* 112

9,314

* 150

0

0

0

* 488

0

* 887

* 237

Rent paid on machinery and equipment

* 1,509

* 193

0

* 8,517

0

5,661

*1

Rent paid on other business property

* 6,781

* 44,119

0

18,945

0

54,607

* 373

* 20

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Repairs

* 2,670

3,259

* 283

49,751

* 201

13,912

Supplies

* 3,359

10,190

0

28,947

0

63,047

*4

Salaries and wages

* 12,845

* 109,050

* 4,415

117,372

0

139,947

* 3,163

Taxes paid

* 12,792

15,390

* 25

34,294

* 98

38,066

* 209

Travel

* 1,620

* 15,440

* 222

8,110

0

8,739

* 445

Utilities

* 8,373

18,203

* 866

53,198

* 668

41,184

* 40

Other business deductions

* 10,462

35,147

* 2,074

103,166

0

101,110

* 6,588

Home office business deductions, total

* 3,403

* 46

0

* 8,069

* 3,574

* 14,868

0

Depreciation, Form 8829 [3]

* 557

*9

0

* 107

0

* 498

0

Casualty loss, Form 8829 [3]

0

0

0

0

0

0

0

Excess—casualty depreciations, Form 8829 [3]

0

* 24

0

0

0

0

0

* 23,334

209,933

* 33,546

229,740

* 1,699

450,303

* 3,322

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

* 1,027

* 5,349

0

* 2,350

0

* 4,307

0

Business receipts

* 806

* 60,448

0

* 17,670

0

* 38,243

0

Business deductions

* 722

* 3,144

0

* 2,328

0

* 2,374

0

Net income

* 84

* 57,304

0

* 15,342

0

* 35,869

0

Footnotes at end of table.

33

Sole Proprietorship Returns, 2009

Statistics of Income Bulletin | Summer 2011

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

Tax Year 2009—Continued

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

Manufacturing—continued

Net income status, item

Chemical

manufacturing

Plastic and

rubber

products

Nonmetallic

mineral

products

Primary

metal

industries

Fabricated

metal

products

Machinery

Computer

and

electronic

products

(25)

(26)

(27)

(28)

(29)

(30)

(31)

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

7,720

4,566

13,538

6,750

24,804

22,926

10,244

1,014,654

353,409

1,147,368

390,596

2,994,047

1,806,160

374,952

Income from sales and operations [1]

959,751

352,734

1,109,433

390,237

2,936,618

1,782,068

374,622

Other business income

* 54,903

* 675

* 37,935

* 359

57,429

* 24,091

* 329

888,008

305,540

1,100,270

342,669

2,551,925

1,476,376

260,774

82,914

Business receipts, total [1,2]

Business deductions, total [1,2]

Cost of sales and operations, total

482,535

196,830

534,711

208,852

1,408,627

641,350

Inventory, beginning of year

42,883

* 11,013

68,941

* 9,106

122,642

194,481

34,776

Cost of labor

* 9,181

* 12,012

* 77,977

* 33,835

131,696

114,661

* 5,159

Purchases

324,495

* 48,680

342,077

148,292

819,470

407,147

* 58,253

Materials and supplies

* 85,977

* 132,798

80,259

* 12,357

232,749

70,666

* 10,415

Other costs

61,716

* 4,051

* 32,699

* 8,726

227,023

58,421

* 5,679

Inventory, end of year

41,716

* 11,723

67,241

* 3,463

124,953

204,027

31,368

Advertising expenses

8,104

* 771

7,058

* 439

14,449

11,922

5,589

Car and truck expenses

41,025

* 4,630

25,234

* 8,114

69,312

81,430

29,588

Commissions

7,470

* 1,231

* 2,834

* 12

9,233

28,282

* 2,361

Contract labor

47,390

* 1,407

* 11,127

* 1,087

35,320

28,800

* 7,040

0

0

0

* [4]

0

0

* 351

22,113

11,149

56,283

12,125

159,203

68,064

15,637

Depletion

Depreciation

Employee benefit programs

7,286

* 478

* 2,992

* 201

15,670

7,396

* 398

Insurance

17,337

5,984

37,433

7,898

41,415

37,865

3,014

Legal and professional services

7,187

* 2,959

18,017

2,390

18,559

20,949

3,885

Meals and entertainment deducted

1,056

1,294

2,787

* 61

5,040

4,846

1,221

* 1,622

* 47

* 7,057

* 12

7,704

* 13,177

* 367

6,121

* 3,844

4,161

* 1,813

24,093

18,699

* 171

7,875

Mortgage interest

Other interest paid on business indebtedness

Office expenses

11,322

* 1,535

3,218

* 1,929

23,549

9,787

Pension and profit-sharing plans

* 1,425

* 2,194

0

* 123

* 1,402

* 873

1

Rent paid on machinery and equipment

17,585

* 391

4,066

* 643

9,763

38,733

* 1,991

Rent paid on other business property

9,620

4,559

36,788

* 27,280

73,249

40,883

* 9,912

Repairs

14,278

1,449

8,476

2,842

45,495

25,572

1,322

Supplies

17,117

* 3,649

28,805

10,541

52,162

63,063

5,943

Salaries and wages

73,136

* 35,423

158,087

* 25,809

279,780

128,975

* 15,366

Taxes paid

11,222

6,134

23,912

3,966

44,774

41,040

5,125

Travel

3,898

* 4,773

8,296

* 757

13,194

6,060

6,858

Utilities

19,251

4,178

19,065

11,906

61,809

58,814

5,992

Other business deductions

55,974

9,076

91,950

13,538

124,001

91,082

31,850

Home office business deductions, total

* 2,513

* 1,554

* 7,098