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INTERNAL

R E V E N U E

S E R V I C E

Data

Book

O c t o b e r 1, 2 0 24 t o S e p t e m b e r 3 0 , 2 0 2 5

Internal Revenue Service Data Book, 2025

Department of the Treasury

Internal Revenue Service

Frank J. Bisignano

Chief Executive Officer of the Internal Revenue Service

Reza Rashidi

Chief Data and Analytics Officer

Mark Xu

Deputy Chief Data and Analytics Officer - Statistics

Director, Statistics of Income

The IRS Mission

Provide America’s taxpayers top-quality service by helping them

understand and meet their tax responsibilities and enforce the

law with integrity and fairness to all.

Internal Revenue Service

Data Book, 2025

This report describes activities conducted by

the Internal Revenue Service during Fiscal Year

2025 (October 1, 2024, through September 30,

2025). It provides information on returns filed and

taxes collected, enforcement, taxpayer assistance, the IRS budget and workforce, and other

selected activities.

When using information from this report, cite

the Internal Revenue Service Data Book, 2025,

as follows—

Internal Revenue Service

Data Book, 2025

Publication 55B

Washington, DC

April 2026

Contents

Letter from the IRS CEO..................................................... v

List of Statistical Tables....................................................... vi

Returns Filed, Taxes Collected, and Refunds Issued........ 1

Service to Taxpayers.......................................................... 21

Compliance Presence........................................................ 33

Collection Activities, Penalties, and Appeals...................... 59

Chief Counsel..................................................................... 67

IRS Budget and Workforce................................................ 73

Data Sources, by Subject Area and Fiscal Year 2024

and 2025 Table Number.................................................. 79

Principal Officers of the Internal Revenue Service............. 80

Principal Officers of the Internal Revenue Service

Office of Chief Counsel................................................... 82

Commissioners of Internal Revenue................................. 83

Chief Counsels for the Internal Revenue Service.............. 84

Internal Revenue Service Organization.......... inside back cover

Internal Revenue Service Data Book, 2025

Letter from the Chief Executive Officer

I’m pleased to present the Fiscal Year (FY) 2025 Internal

Revenue Service Data Book, an overview of the agency’s

operations during the past year. The data included in this

book reflect the broad scope of the IRS’s work and its importance to the nation in providing the funds that support

the federal government’s ability to perform its vital functions.

As important as phone and in-person assistance are,

taxpayers continued to show their preference for online

services. There were nearly 417 million inquiries on our

popular “Where’s My Refund?” online tool that enables

taxpayers to check the status of their tax refund—up 9

percent from FY 2024.

For the IRS, FY 2025 was a pivotal year, as we began the

process of implementing tax relief for working families enacted as part of the One Big Beautiful Bill signed into law

by President Trump on July 4, 2025. This relief includes no

tax on tips, no tax on overtime, no tax on car loan interest, an enhanced deduction for seniors, and permanent

extension of several important existing tax provisions that

were due to expire. The IRS has also played a critical role

in launching Trump Accounts, another important provision

in the legislation that provides families a financial head start

for their children.

In response to taxpayer preferences, we are committed

to transforming the IRS into a digital-first agency that

provides the best possible experience for our clients,

allowing them to fulfill their tax obligations with the same

ease they expect from the private sector. To achieve this

goal, during FY 2025 we continued making improvements

to the IRS Online Account for individuals and the Tax Pro

Account for tax practitioners, and continued to expand

the types of businesses qualified to use the Business

Tax Account.

The numbers in the Data Book tell the story of an organization that serves as a key partner in the administration’s

mission to provide a modern, efficient, and responsive

government. The IRS supports that mission by working to

bolster the administration’s pro-growth economic agenda

through its work administering the nation’s tax laws with

unparalleled efficiency and integrity, and a steadfast commitment to improving service to taxpayers.

The results of this commitment to the mission are clear: in

FY 2025 the IRS collected more than $5.3 trillion in revenue

and processed more than 271.4 million tax returns and other

forms, including almost 162.8 million individual income

tax returns. These and other accomplishments reflect the

strength of the administration’s economic agenda as well

as the dedication and expertise of our workforce in fulfilling

our important statutory responsibilities.

Helping individuals and small business owners fulfill their

tax obligations requires an array of taxpayer assistance

channels, which remained in high demand in FY 2025. For

example, our customer service representatives answered

more than 18 million calls from taxpayers, and approximately 2 million people sought help at one of our Taxpayer

Assistance Centers around the country.

Another important component of transforming the IRS

involves reducing paper processing, through our “zero

paper” initiative. As part of that initiative, the agency has

begun phasing out paper refund checks to comply with the

Executive Order that launched a broad, government-wide

transition to electronic payments.

The IRS’s transformation efforts extend to the area of

tax compliance, as we have been working to improve

collections in a manner that employs data, analytics,

and improved technology to focus enforcement efforts

where they matter most. Our use of artificial intelligence and advanced analytics is allowing us to identify

high-risk areas of non-compliance and tax fraud with

greater accuracy and efficiency than in the past, and

we will continue this approach to achieve greater gains

in the future.

The statistics in the FY 2025 Data Book illustrate the

work of an agency that is transforming its operations,

embracing new technology and fostering a culture of

efficiency and accountability. As we move forward into

the future, we will continue making improvements using

disciplined, data-driven decision-making and a strong

commitment to measurable results, all in service to taxpayers and our nation.

Frank J. Bisignano

IRS Chief Executive Officer

Internal Revenue Service Data Book, 2025

List of Statistical Tables

R e t u r n s F i l e d , Ta x e s C o l l e c t e d , a n d R e f u n d s I s s u e d

Page

Table 1-1. Collections and Refunds, by Type of Tax, Fiscal Years 2024 and 2025.............................................................3

Table 1-2. Number of Returns and Other Forms Filed, by Type, Fiscal Years 2024 and 2025...........................................4

Table 1-3. Number of Returns and Other Forms Filed, by Type and State, Fiscal Year 2025............................................6

Table 1-4. Number of Returns and Other Forms Filed Electronically, by Type and State, Fiscal Year 2025......................9

Table 1-5. Gross Collections, by Type of Tax and State, Fiscal Year 2025....................................................................... 12

Table 1-6. Gross Collections, by Type of Tax, Fiscal Years 1960 – 2025........................................................................... 15

Table 1-7. Number of Refunds Issued, by Type of Refund and State, Fiscal Year 2025.................................................. 17

Table 1-8. Amount of Refunds Issued, Including Interest, by Type of Refund and State, Fiscal Year 2025..................... 19

S e r v i c e t o Ta x p a y e r s

Table 2-1. Selected Taxpayer Assistance and Education Programs, by Type of Assistance

or Program, Fiscal Year 2025.........................................................................................................................24

Table 2-2. Selected Online Taxpayer Assistance, by Type of Assistance, Fiscal Year 2025............................................25

Table 2-3. Taxpayer Advocate Service: Post-Filing Taxpayer Assistance Program, by Type of Primary Issue

and Relief, Fiscal Year 2025............................................................................................................................26

Table 2-4. Closures of Applications for Tax-Exempt Status, by Organization Type and Internal Revenue

Code Section, Fiscal Year 2025......................................................................................................................27

Table 2-5. Receipts of Form 8976, Notices of Intent To Operate Under Section 501(c)(4), Fiscal Year 2025..................28

Table 2-6. Tax-Exempt Organizations, Nonexempt Charitable Trusts, and Nonexempt Split-Interest Trusts,

Fiscal Year 2025..............................................................................................................................................29

Table 2-7. Determination Letters Issued on Employee Retirement Plans, by Type and Disposition of Plan,

Fiscal Year 2025..............................................................................................................................................30

Table 2-8. Technical Activities and Voluntary Compliance Closures, Fiscal Year 2025.................................................... 31

Compliance Presence

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type

and Size of Return, Tax Years 2015 –2023......................................................................................................36

Table 3-2. Examination Coverage: Recommended Additional Tax, and Returns with Unagreed Additional Tax,

After Examination, by Type and Size of Return, Fiscal Year 2025..................................................................46

Table 3-3. Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type

and Size of Return, Fiscal Year 2025..............................................................................................................49

Internal Revenue Service Data Book, 2025

Compliance Presence— continued

Page

Table 3-4. Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return,

Fiscal Year 2025.............................................................................................................................................. 51

Table 3-5. Examinations of Tax-Exempt Organizations, Employee Retirement Plans, Government Entities,

and Tax-Exempt Bonds, by Type of Return, Fiscal Year 2025.......................................................................... 53

Table 3-6. Tax Certainty: Advance Pricing Agreement Program, by Type of Agreement, Fiscal Year 2025....................54

Table 3-7. Tax Certainty: Compliance Assurance Process Program, by Program Phase, Fiscal Year 2025...................55

Table 3-8. Information Reporting Program, Fiscal Year 2025...........................................................................................56

Table 3-9. Math Errors on Individual Income Tax Returns, by Type of Error, Fiscal Year 2025........................................57

Table 3-10. Criminal Investigation Program, by Status or Disposition, Fiscal Year 2025...................................................58

Collection Activities, Penalties, and Appeals

Table 4-1. Delinquent Collection Activities, Fiscal Years 2024 and 2025......................................................................... 61

Table 4-2. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2025........................62

Table 4-3. Appeals Workload, by Type of Case, Fiscal Year 2025...................................................................................64

Table 4-4. Appeals: Alternative Dispute Resolution, Mediation Programs by Initiative Type,

Fiscal Years 2024 and 2025 NEW ..................................................................................................................65

Chief Counsel

Table 5-1. Chief Counsel Workload: All Cases, by Office and Type of Case, Fiscal Year 2025.......................................68

Table 5-2. Chief Counsel Workload: Tax Litigation Cases, by Type of Case, Fiscal Year 2025...................................... 71

IRS Budget and Workforce

Table 6-1. Costs Incurred by Budget Activity, Fiscal Years 2024 and 2025......................................................................75

Table 6-2. Collections, Costs, Personnel, and U.S. Population, Fiscal Years 1996 – 2025...............................................76

Table 6-3. Personnel Summary, by Employment Status, Budget Activity, and Selected Personnel Type,

Fiscal Years 2024 and 2025............................................................................................................................ 77

Table 6-4. Internal Revenue Service and Chief Counsel Labor Force, Compared to National Totals for Federal

and Civilian Labor Forces, by Sex, Race / Ethnicity, Disability, and Veteran Status, Fiscal Year 2025............78

vii

Internal Revenue Service Data Book, 2025

Gross Collections by Type of Tax, Fiscal Years 2016–2025

$5.5T

Total

$5.0T

Gross Collections by Type of Tax,

Fiscal Year 2025

$6.0T

$4.5T

$4.0T

Individual

and estate

and trust

income

taxes

$3.5T

$3.0T

$2.5T

$2.0T

Other [1]

$1.5T

$1.0T

Business

income

taxes

$0.5T

2016

2017

2018

2019

2020

2021

2022

2023

2024

$5.5T

Estate

and gift taxes

$5.0T

Excise taxes

$4.5T

Business

income taxes

$4.0T

$3.5T

2025

[1] Includes employment, estate and gift, and excise taxes.

SOURCE: Selected IRS Data Books, Table 1-1

$3.0T

Returns Filed, Taxes Collected,

and Refunds Issued

$2.5T

This section of the Data Book provides a broad overview of the two main

functions performed by the IRS: processing federal tax returns and collecting

revenue. It also provides additional details on returns filed, returns filed electronically, gross collections, and tax refunds by state and type of tax.

$1.5T

Employment

taxes

$2.0T

Individual

and estate

and trust

income

taxes

$1.0T

$0.5T

Highlights of the Data

2025

SOURCE: 2025 IRS Data Book Table 1-1

• The IRS collected $5.3 trillion in

gross taxes in Fiscal Year (FY) 2025

(Tables 1-1 and 1-5) and issued

120.6 million refunds (Table 1-7),

amounting to $638.8 billion (Tables

1-1 and 1-8).

• Individual income tax withheld and

tax payments, combined, totaled

$2.9 trillion before refunds (Tables

1-1 and 1-6).

• The IRS also collected $486.4 billion

in income taxes, before refunds,

from businesses in FY 2025 (Tables

1-1 and 1-6).

Refunds by Type of Tax,

Fiscal Year 2025

$700B

Estate

and gift taxes

Excise taxes

$600B

Employment

taxes

$500B

Refunds by Type of Tax, Fiscal Years 2016–2025

$1.2T

Business

income taxes

$400B

$1.0T

$0.8T

$300B

$0.6T

Individual

andand

estate

andand

trusttrust

income

taxes

$0.4T

$200B

$100B

$0.2T

Individual

and estate

and trust

income

taxes

Total

2016

2017

2018

2019

2020

[1] Includes employment, estate and gift, and excise taxes.

SOURCE: Selected IRS Data Books, Table 1-1

2021

2022

2023

2024

Other [1]

Business

income

2025 taxes

2025

SOURCE: 2025 IRS Data Book Table 1-1

Internal Revenue Service Data Book, 2025

Number of Returns Filed, by Return Type, Fiscal Year 2025

50M

100M

150M

200M

250M

275M

2025

Individual and estate and trust income taxes

Electronically filed

(selected return types)

Employment taxes

Business income taxes

Supplemental documents

Paper filed

Other (includes estate, gift, excise,

and tax-exempt organization returns)

SOURCE: 2025 IRS Data Book Tables 1-2 and 1-4

• The IRS processed 271.4 million

federal tax returns and supplemental documents (Tables 1-2 and 1-3)

in FY 2025.

• Paid preparers filed 86.7 million individual tax returns electronically, and

taxpayers filed 3.2 million returns using

the IRS Free File program (Table 1-4).

• More than 224.2 million returns and

other forms were filed electronically.

These represented 82.6% of all filings.

For individual tax returns, 93.7% were

filed electronically (Table 1-4).

• The IRS issued 116.9 million refunds

to individuals in FY 2025, amounting

to $516.4 billion (Tables 1-7 and 1-8).

• The IRS collected the most total

tax (before refunds) from California,

Texas, and New York in FY 2025,

while California, Texas, and Florida

had the largest total refunds issued

(Tables 1-5 and 1-8).

Number of Individual Returns Filed, by Filing Type, Fiscal Year 2025

Paper filed

10.3M

Practitioner

online filed

86.7M

Other online

filed

62.3M

Total:

162.8M

Direct File

309K

NOTE: Detail may not add to total due to rounding.

SOURCE: 2025 IRS Data Book Tables 1-3 and 1-4

Online Free File

3.2M

Internal Revenue Service Data Book, 2025

Download XLSX

Table 1-1. Collections and Refunds, by Type of Tax, Fiscal Years 2024 and 2025

[Money amounts are in thousands of dollars]

Gross collections [1]

Type of tax

2024

2025

Refunds [2]

Percentage

of 2025 total

2025

Net collections

Percentage

of 2025 total

2025

(1)

(2)

(3)

(5)

(6)

5,100,489,478

5,313,762,307

100.0

638,785,361

4,674,976,946

100.0

Business income taxes

565,085,519

486,383,988

9.2

36,530,441

449,853,547

9.6

Corporation income tax

563,140,434

484,214,157

9.1

n.a.

United States, total

Tax-exempt organization unrelated business income tax

Individual and estate and trust income taxes [4]

Individual income tax withheld

(4)

1,945,085

2,169,831

[3]

n.a.

2,763,433,598

3,011,220,760

56.7

521,862,610

2,489,358,150

53.2

1,801,158,779

1,952,913,570

36.8

n.a.

Individual income tax payments [5]

903,454,995

983,728,336

18.5

n.a.

Estate and trust income tax [6]

58,819,824

74,578,854

1.4

5,457,909

69,120,945

1.5

1,661,154,748

1,694,434,489

31.9

73,603,658

1,620,830,831

34.7

1,646,095,178

1,678,399,794

31.6

73,428,813

1,604,970,981

34.3

1,549,768,806

1,583,974,146

29.8

n.a.

96,326,372

94,425,648

1.8

n.a.

Unemployment insurance

8,130,484

8,776,869

0.2

148,702

8,628,167

0.2

Railroad retirement

6,929,086

7,257,826

0.1

26,143

7,231,683

0.2

Estate and gift taxes

32,867,889

31,111,136

0.6

1,800,868

29,310,268

0.6

Estate

29,416,540

28,137,049

0.5

1,820,687

26,316,362

0.6

Gift

3,451,349

2,974,087

0.1

−19,819

2,993,906

0.1

77,947,724

90,611,934

1.7

4,987,784

85,624,150

1.8

Employment taxes

Old-Age, Survivors, Disability,

and Hospital Insurance (OASDHI), total [4]

Federal Insurance Contributions Act (FICA)

Self-Employment Insurance Contributions Act (SECA)

Excise taxes [7]

n.a.—Not available.

[1] Gross collections include penalties and interest in addition to taxes.

[2] Includes overpayment refunds, refunds resulting from examination activity, refundable tax credits, and other outlays required by law. Also includes $16.8 billion in

interest, of which $2.2 billion was paid to corporations and $14.6 billion was paid to all others (related to individual, employment, estate, gift, and excise tax returns).

Excludes refunds credited to taxpayer accounts for tax liability in a subsequent year.

[3] Less than 0.05%.

[4] Collections of withheld individual income tax are not reported by taxpayers separately from Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI) taxes

on salaries and wages (under the Federal Insurance Contributions Act or FICA) and individual income tax payments along with taxes on self-employment income

(under the Self-Employment Insurance Contributions Act or SECA). The OASDHI tax collections and refunds shown in this table are based on estimates made by

the Secretary of the Treasury pursuant to the provisions of Section 201(a) of the Social Security Act as amended and include all OASDHI taxes. Amounts shown

for individual income tax withheld and individual income tax payments were derived by subtracting the FICA and SECA tax estimates from total individual income

tax withheld and individual income tax payments. Refund estimates, and, therefore, net collection estimates, were not made for the components of income and

OASDHI taxes.

[5] Includes collections of estimated income tax and payments made in conjunction with individual income tax return filings.

[6] Includes collections of estimated estate and trust income taxes and payments made in conjunction with estate and trust tax return filings.

[7] Excludes excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau.

NOTES:

Detail may not add to totals because of rounding.

All money amounts are in current dollars.

Collection and refund data may not be comparable for a given fiscal year because payments made in prior years may be refunded in the current fiscal year.

Partnership, S corporation, regulated investment company, and real estate investment trust data are not shown in this table since these entities generally do not

have a tax liability. Instead, they pass any profits or losses to the underlying owners, who include these profits or losses on their income tax returns.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

Internal Revenue Service Data Book, 2025

Download XLSX

Table 1-2. Number of Returns and Other Forms Filed, by Type, Fiscal Years 2024 and 2025

[For Fiscal Year 2025 data by state, see Table 1-3]

Type of return or form

United States, total [1]

Income taxes, total

C or other corporation [2]

S corporation, Form 1120-S

Partnership, Form 1065

Individual, total [3]

Forms 1040, 1040-SR

Forms 1040-C, 1040-NR, 1040NR-EZ, 1040-PR, 1040-SS

Individual estimated tax, Form 1040-ES

Estate and trust, Form 1041

Estate and trust estimated tax, Form 1041-ES

Employment taxes [4]

Estate tax [5]

Gift tax, Form 709

Excise taxes [6]

Tax-exempt organizations [7]

Supplemental documents [8]

2024

2025

Percentage

change

(1)

(2)

(3)

266,619,971

190,316,136

2,252,027

6,080,370

5,100,408

161,052,672

159,851,009

1,201,663

12,076,801

3,165,460

588,398

33,662,190

31,516

313,197

1,174,267

1,805,833

39,316,832

271,442,355

193,733,779

2,350,205

6,154,614

5,215,815

162,754,810

161,465,322

1,289,488

13,315,355

3,187,009

755,971

34,143,809

28,495

311,332

1,173,356

1,798,413

40,253,171

1.8

4.4

1.2

2.3

1.1

1.0

7.3

10.3

0.7

28.5

1.4

−9.6

−0.6

−0.1

−0.4

2.4

[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1); tax-exempt bond returns (Forms 8038-B and 8038-TC); and employee

retirement benefit plan returns (Forms 5500 and 5500-SF). See Table 3-5 for information on tax-exempt bond returns. See Tables 2-7 and 3-5 for information on employee retirement benefit plans. See Table 3-8 for data on information returns.

[2] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return), 1120-C

(cooperative association income tax return), 1120-F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty

insurance company, or foreign sales corporation), 1120-FSC (foreign sales corporation income tax return), 1120-H (homeowner association income tax return),

1120-L (life insurance company income tax return), 1120-ND (return for nuclear decommissioning funds), 1120-PC (property and casualty insurance company

income tax return), 1120-POL (income tax return for certain political organizations), 1120-REIT (real estate investment trust income tax return), 1120-RIC (regulated

investment company income tax return), and 1120-SF (income tax return for settlement funds). Form 1120-X (amended corporation income tax return) is included

with supplemental documents in this table.

Excludes Form 1120-S (S corporation income tax return), shown separately. Excludes Form 990-T (tax-exempt organization unrelated business income tax return),

which is included under tax-exempt organizations in this table, although the tax reported on these returns is combined with business income taxes in other tables.

[3] Includes the Form 1040 series as follows: 1040; 1040-NR (nonresident alien income tax return); 1040NR-EZ (income tax return for certain nonresident aliens with no

dependents); 1040-PR (self-employment income tax return for Puerto Rico residents); 1040-SR (tax return for seniors); and 1040-SS (self-employment income tax

return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents). Form 1040-X (amended individual income tax return) is included with

supplemental documents in this table. As a result of the Tax Cuts and Jobs Act of 2017 (TCJA), the Form 1040 was redesigned for Tax Year (TY) 2018, making Forms

1040-A and 1040-EZ obsolete.

Excludes 1040-SP (declaración de impuestos de los Estados Unidos sobre los ingresos personales) and 1040-SR (SP) (declaración de impuestos de los Estados

Unidos para personas de 65 años de edad o más).

[4] Includes Forms 940 (employer’s federal unemployment tax return); 940-EZ (employer’s federal unemployment tax return, short form); 940-PR (unemployment

tax return for Puerto Rico residents); 941 (employer’s quarterly tax return for income and Social Security taxes withheld for other than household and agricultural

employees); 941-PR/SS (employer’s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands

residents); 943 (employer’s tax return for agricultural employees); 943-PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents, or for U.S.

Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 944 (employer’s annual federal tax return); 944-PR/SS (employer’s annual tax return

for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 945 (tax return of withheld income tax

from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S. source income of foreign persons); and CT-1 (railroad retirement

tax return). Forms 941-X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943-X

(adjusted employer’s tax return for agricultural employees); 944-X (adjusted employer’s annual tax return or claim for refund); 945-X (adjusted annual return of withheld

federal income tax or claim for refund); and CT-1X (adjusted railroad retirement tax return) are included in supplemental documents in this table.

[5] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return), 706-GS(D) (generation-skipping transfer tax return for distributions),

706-GS(T) (generation-skipping transfer tax return for terminations), and 706-NA (estate and generation-skipping transfer tax return for nonresident aliens).

[6] Includes Forms 11-C (occupational tax and registration for wagering return), 720 (excise tax return), 730 (excise tax return for wagering), 2290 (heavy highway vehicle

use tax return), 5330 (excise taxes related to employee retirement benefit plans return), and 8849 (claim for refund of excise taxes). Excludes excise tax returns filed

with U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Form 4720 (excise tax return of charities and other persons) is included

with tax-exempt organizations in this table.

[7] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form), 990-EZ (tax-exempt organization information return, short form),

990-N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990-EZ), 990-PF (private foundation information return), and 990-T

(tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of charities and other persons), 5227 (split-interest trust

information return), 8871 (Political Organization Notice of Section 527 Status), and 8872 (political organization report of contributions and expenditures). Additionally,

includes the Form 8038 series as follows: 8038 (information return for tax-exempt private activity bond issues); 8038-CP (return for credit payments to issuers of qualified bonds); 8038-G (information return for tax-exempt governmental bonds); 8038-GC (information return for small tax-exempt governmental bond issues, leases,

and installment sales); 8038-T (arbitrage rebate, yield reduction and penalty in lieu of arbitrage rebate); and 8328 (carryforward election of unused private activity bond

volume cap). Tax collected on Form 990-T is combined with business income taxes in other tables.

Footnotes continued on next page.

Internal Revenue Service Data Book, 2025

Table 1-2. Number of Returns and Other Forms Filed, by Type, Fiscal Years 2024 and 2025—Continued

[For Fiscal Year 2025 data by state, see Table 1-3]

Footnotes—continued

[8] Includes Forms 941-X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees), 943-X

(adjusted employer’s tax return for agricultural employees), 944-X (adjusted employer’s tax return or claim for refund), 945-X (adjusted annual return of withheld

federal income tax or claim for refund), 1040-X (amended individual income tax return), 1041-A (information return of charitable contribution deductions by certain

trusts), 1120-X (amended corporation income tax return), 2553 (small corporation election), 5500-EZ (one-participant retirement plans), 4868 (automatic filing

extension for individuals), 5558 (filing extension for certain employee retirement plan returns), 7004 (automatic filing extension for corporations), 8752 (required payment or refund for certain S corporations and partnerships), 8868 (automatic filing extension for tax-exempt organizations), and CT-1X (adjusted railroad retirement

tax return).

NOTE: Detail may not add to totals because of rounding. Percentage changes are based on rounded data.

SOURCE: Research, Applied Analytics, and Statistics; Statistics of Income.

Internal Revenue Service Data Book, 2025

Download XLSX

Table 1-3. Number of Returns and Other Forms Filed, by Type and State, Fiscal Year 2025

State or area

Total [1]

C or other

corporation

income tax [2]

S corporation

Partnership

Individual

income tax [3]

Individual

estimated

income tax

Estate

and trust

income tax

(1)

(2)

(3)

(4)

(5)

(6)

(7)

271,442,355

2,350,205

6,154,614

5,215,815

162,754,810

13,315,355

3,187,009

Alabama

3,438,243

14,282

61,778

59,908

2,166,889

208,536

29,865

Alaska

573,348

2,861

11,961

8,948

346,140

8,440

4,858

Arizona

5,603,818

32,023

122,559

96,565

3,438,499

356,872

47,737

United States, total

Arkansas

2,145,762

9,578

43,788

36,845

1,289,463

129,791

17,771

California

31,021,337

351,126

775,928

501,509

18,455,867

559,142

313,795

Colorado

5,163,975

37,914

148,240

118,283

3,082,362

91,411

54,694

Connecticut

3,110,949

21,219

34,893

74,627

1,836,098

296,387

52,879

Delaware

1,010,476

29,536

17,737

32,463

511,650

73,541

42,470

632,435

14,213

7,931

14,525

352,174

35,976

6,918

Florida

21,645,592

275,790

884,606

495,877

11,635,282

1,180,254

215,301

Georgia

8,259,641

50,529

223,134

138,972

4,987,163

354,554

54,816

Hawaii

1,093,531

10,711

19,942

14,544

705,155

28,701

14,600

Idaho

1,550,395

8,389

43,625

37,504

898,304

29,231

12,052

Illinois

10,543,515

91,402

300,860

160,021

6,171,581

758,408

199,481

Indiana

5,143,348

20,719

99,990

75,314

3,286,014

406,679

39,817

Iowa

2,589,651

16,425

49,582

47,264

1,493,490

280,573

30,355

Kansas

2,207,892

12,266

41,881

46,410

1,379,277

46,503

29,056

Kentucky

3,082,952

11,391

51,310

47,890

1,979,302

228,582

28,779

Louisiana

3,316,503

19,117

72,587

72,840

1,972,308

180,368

21,422

Maine

1,267,358

6,154

25,754

17,065

716,165

113,117

35,010

Maryland

5,107,086

42,889

92,294

81,862

3,131,823

359,358

52,027

Massachusetts

6,169,679

65,158

115,753

100,956

3,636,887

509,798

121,935

Michigan

7,400,370

45,045

158,060

121,092

4,897,208

148,865

75,723

Minnesota

4,962,481

28,865

102,456

77,634

2,966,170

408,449

44,298

Mississippi

1,950,752

8,971

34,046

35,800

1,240,872

96,657

10,725

Missouri

4,982,167

25,551

80,295

87,584

2,890,775

356,835

91,174

Montana

1,056,173

9,115

32,323

27,553

556,286

24,106

13,546

Nebraska

1,636,372

9,364

38,587

36,164

973,367

38,785

16,686

Nevada

2,575,371

28,040

65,715

52,592

1,598,863

34,349

34,132

New Hampshire

1,241,075

8,757

12,743

21,083

736,606

124,730

21,799

New Jersey

8,181,387

66,462

130,440

220,135

4,712,671

588,571

153,967

District of Columbia

New Mexico

1,549,256

7,517

23,763

21,124

995,415

110,952

10,972

New York

17,343,369

329,084

440,562

433,623

9,943,062

977,197

303,634

North Carolina

8,088,463

53,208

171,908

135,112

4,981,748

528,939

57,047

North Dakota

647,294

3,447

13,796

16,710

376,467

19,209

7,033

Ohio

8,605,164

46,207

136,596

144,101

5,725,010

159,294

99,322

Oklahoma

2,989,325

14,407

66,012

62,175

1,724,598

192,717

28,904

Oregon

3,362,503

18,693

69,900

58,216

2,059,685

75,581

34,428

Pennsylvania

9,646,816

52,722

185,952

172,150

6,362,202

221,091

139,785

Rhode Island

942,040

5,279

19,921

13,412

573,626

81,574

12,732

South Carolina

4,072,231

19,109

91,594

70,472

2,531,923

269,411

30,713

South Dakota

799,774

4,198

18,237

21,268

450,409

21,557

20,261

Tennessee

4,963,873

28,459

47,218

93,843

3,260,464

290,332

46,742

Texas

23,675,969

179,649

482,278

547,610

14,054,915

919,632

244,062

Utah

21,661

2,802,752

16,167

93,791

102,906

1,576,996

33,775

Vermont

611,346

4,545

11,071

10,203

337,588

72,817

7,849

Virginia

6,877,887

47,655

139,564

107,377

4,228,302

483,818

61,758

Washington

6,141,160

38,203

132,072

103,384

3,821,948

116,088

70,845

West Virginia

1,171,058

5,401

13,654

13,761

780,348

95,524

9,995

Wisconsin

4,861,956

24,037

74,530

67,463

2,970,175

468,447

66,824

Wyoming

614,158

13,434

19,956

34,987

285,312

10,574

10,373

Puerto Rico

753,005

634

398

2,877

382,450

48,947

486

Other [9]

2,259,325

64,288

1,043

23,212

1,287,458

60,310

13,895

Footnotes at end of table.

Internal Revenue Service Data Book, 2025

Table 1-3. Number of Returns and Other Forms Filed, by Type and State, Fiscal Year 2025—Continued

State or area

Estate and

trust estimated

income tax

(8)

(9)

(10)

(11)

(12)

(13)

(14)

United States, total

755,971

34,143,809

28,495

311,332

1,173,356

1,798,413

40,253,171

Alabama

6,763

382,990

204

2,591

15,274

20,901

468,262

Alaska

1,115

88,635

486

2,647

5,086

92,134

Arizona

11,678

643,921

422

5,778

14,903

25,413

807,448

Employment

taxes [4]

Estate

tax [5]

Gift

tax

Excise

taxes [6]

Tax-exempt

organizations [7]

Supplemental

documents [8]

Arkansas

4,428

268,587

1,152

12,808

12,660

318,802

California

80,579

4,389,222

4,191

35,898

96,021

168,099

5,289,960

Colorado

14,858

742,223

511

6,697

15,533

32,135

819,114

Connecticut

17,782

347,350

607

6,220

8,729

20,765

393,393

Delaware

6,279

127,940

103

954

2,829

10,778

154,196

District of Columbia

2,873

77,953

985

769

14,246

103,794

Florida

59,870

2,768,915

2,261

31,073

70,726

98,496

3,927,141

Georgia

14,129

1,042,506

446

6,021

40,537

45,061

1,301,773

Hawaii

3,928

125,544

179

1,275

1,473

7,950

159,529

Idaho

2,653

256,023

130

1,617

10,363

9,018

241,486

Illinois

36,702

1,329,489

1,266

10,925

66,815

65,505

1,351,060

Indiana

9,072

571,997

292

4,211

32,887

37,800

558,556

Iowa

4,537

324,516

470

2,592

29,750

28,153

281,944

Kansas

7,492

303,569

257

2,473

19,613

16,672

302,423

Kentucky

6,571

343,667

181

2,520

16,821

18,485

347,453

Louisiana

5,575

414,863

127

1,870

13,770

18,357

523,299

Maine

4,478

173,286

1,560

6,051

10,594

158,027

Maryland

18,893

559,155

653

5,704

12,556

33,406

716,466

Massachusetts

34,265

745,595

1,128

12,200

14,927

44,823

766,254

Michigan

20,903

924,325

428

6,859

31,258

47,990

922,614

Minnesota

10,600

626,390

664

6,527

38,240

42,321

609,867

Mississippi

3,402

217,997

896

13,361

12,583

275,370

Missouri

16,372

694,377

455

4,597

30,364

50,278

653,510

Montana

2,117

188,676

108

1,348

8,803

10,462

181,730

Nebraska

4,126

236,343

221

1,847

23,632

14,778

242,472

Nevada

9,022

309,120

240

2,661

7,849

11,226

421,562

New Hampshire

6,042

149,126

117

2,225

5,405

9,381

143,061

New Jersey

24,621

1,024,362

894

9,788

28,312

55,255

1,165,909

New Mexico

3,293

167,789

101

1,296

7,475

8,858

190,701

New York

48,440

2,335,665

1,697

23,770

29,521

122,329

2,354,785

North Carolina

15,619

995,895

567

8,021

34,929

45,116

1,060,354

North Dakota

1,297

106,242

105

1,238

15,328

5,719

80,703

Ohio

23,096

940,055

609

9,065

46,248

104,022

1,171,539

Oklahoma

7,256

376,495

166

2,067

11,235

17,841

485,452

Oregon

8,597

498,965

679

4,920

13,121

24,022

495,696

Pennsylvania

28,751

1,177,077

985

12,823

44,085

80,622

1,168,571

Rhode Island

4,222

119,799

188

1,099

2,412

6,051

101,725

South Carolina

7,531

463,844

320

4,063

17,439

20,951

544,861

South Dakota

3,977

123,800

135

1,085

15,042

6,971

112,834

Tennessee

11,572

542,165

418

4,876

23,055

29,193

585,536

Texas

75,649

2,681,350

1,672

21,568

118,154

170,266

4,179,164

Utah

4,121

423,368

189

1,777

10,065

12,569

505,367

Vermont

2,675

86,460

965

3,065

6,544

67,495

Virginia

19,203

812,384

614

8,373

21,833

45,712

901,294

Washington

18,515

840,167

966

10,999

25,200

37,311

925,462

West Virginia

2,194

119,975

712

4,796

9,478

115,189

Wisconsin

14,145

560,307

434

6,389

27,349

37,391

544,465

Wyoming

3,360

106,779

1,039

4,047

5,271

118,956

Puerto Rico

149

247,389

158

190

2,153

67,144

Other [9]

584

19,177

1,522

3,479

5,741

1,346

777,270

Footnotes on next page.

Internal Revenue Service Data Book, 2025

Table 1-3. Number of Returns and Other Forms Filed, by Type and State, Fiscal Year 2025—Continued

Footnotes

[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1); tax-exempt bond returns (Forms 8038-B and 8038-TC); and employee retirement benefit plan returns (Forms 5500 and 5500-SF). See Table 3-5 for information on tax-exempt bond returns. See Tables 2-7 and 3-5 for information on employee retirement benefit plans. See Table 3-8 for data on information returns.

[2] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120-C

(cooperative association income tax return); 1120-F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty

insurance company, or foreign sales corporation); 1120-FSC (foreign sales corporation income tax return); 1120-H (homeowner association income tax return);

1120-L (life insurance company income tax return); 1120-ND (return for nuclear decommissioning funds); 1120-PC (property and casualty insurance company

income tax return); 1120-POL (income tax return for certain political organizations); 1120-REIT (real estate investment trust income tax return); 1120-RIC (regulated

investment company income tax return); and 1120-SF (income tax return for settlement funds). Form 1120-X (amended corporation income tax return) is included

with supplemental documents in this table.

Excludes Form 1120-S (S corporation income tax return), shown separately. Also excludes Form 990-T (tax-exempt organization unrelated business income tax

return), which is included under tax-exempt organizations in this table, although the tax reported on these returns is combined with business income taxes in

other tables.

[3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040-NR (nonresident alien income tax return); 1040NR-EZ (income tax return for

certain nonresident aliens with no dependents); 1040-PR (self-employment income tax return for Puerto Rico residents);1040-SR (tax return for seniors); and

1040-SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents). Form 1040-X (amended

individual income tax return) is included with supplemental documents in this table.

Excludes 1040-SP (declaración de impuestos de los Estados Unidos sobre los ingresos personales) and 1040-SR (SP) (declaración de impuestos de los Estados

Unidos para personas de 65 años de edad o más).

[4] Includes Forms 940 (employer’s federal unemployment tax return); 940-EZ (employer’s federal unemployment tax return, short form); 940-PR (unemployment

tax return for Puerto Rico residents); 941 (employer’s quarterly tax return for income and Social Security taxes withheld for other than household and agricultural

employees); 941-PR/SS (employer’s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana

Islands residents); 943 (employer’s tax return for agricultural employees); 943-PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents,

or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 944 (employer’s annual tax return or claim for refund); 944-PR/SS

(employer’s annual tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 945 (tax

return of withheld income tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S. source income of foreign persons);

and CT-1 (railroad retirement tax return). Forms 941-X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and

agricultural employees); 943-X (adjusted employer’s tax return for agricultural employees); 944-X (adjusted employer’s tax return or claim for refund); 945-X (adjusted annual return of withheld federal income tax or claim for refund); and CT-1X (adjusted railroad retirement tax return) are included in supplemental documents

in this table.

[5] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return), 706-GS(D) (generation-skipping transfer tax return for distributions), 706-GS(T) (generation-skipping transfer tax return for terminations), and 706-NA (estate and generation-skipping transfer tax return for nonresident aliens).

[6] Includes Forms 11-C (occupational tax and registration for wagering return), 720 (excise tax return), 730 (excise tax return for wagering), 2290 (heavy highway vehicle use tax return), 5330 (excise taxes related to employee retirement benefit plans return), and 8849 (claim for refund of excise taxes). Excludes excise tax returns

filed with U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Form 4720 (excise tax return of charities and other persons) is

included with tax-exempt organizations in this table.

[7] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990-EZ (tax-exempt organization information return, short

form); 990-N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990-EZ); 990-PF (private foundation information return);

and 990-T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of charities and other persons), 5227 (splitinterest trust information return), 8871 (political organization notice of Section 527 status), and 8872 (political organization report of contributions and expenditures).

Additionally, includes the Form 8038 series as follows: 8038 (information return for tax-exempt private activity bond issues); 8038-CP (return for credit payments to

issuers of qualified bonds); 8038-G (information return for tax-exempt governmental bonds); 8038-GC (information return for small tax-exempt governmental bond

issues, leases, and installment sales); 8038-T (arbitrage rebate, yield reduction and penalty in lieu of arbitrage rebate); and 8328 (carryforward election of unused

private activity bond volume cap). Tax collected on Form 990-T is combined with business income taxes in other tables.

[8] Includes Forms 941-X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees), 943-X

(adjusted employer’s tax return for agricultural employees), 944-X (adjusted employer’s annual tax return or claim for refund), 945-X (adjusted annual return of

withheld federal income tax or claim for refund), 1040-X (amended individual income tax return), 1041-A (information return of charitable contribution deductions

by certain trusts), 1120-X (amended corporation income tax return), 2553 (small corporation election), 5500-EZ (one-participant retirement plans), 4868 (automatic

filing extension for individuals), 5558 (filing extension for certain employee retirement plan returns), 7004 (automatic filing extension for corporations), 8752 (required payment or refund for certain S corporations and partnerships), 8868 (automatic filing extension for tax-exempt organizations), and CT-1X (adjusted railroad

retirement tax return).

[9] Includes U.S. territories other than Puerto Rico, U.S. Armed Service members overseas, and international.

NOTES:

Detail may not add to totals because of rounding.

Classification by state is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some

individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their

business addresses. Such addresses could have been located in a state other than the state in which the individual resided. Similarly, taxes withheld reported by

employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while

taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more state(s).

SOURCE: Research, Applied Analytics, and Statistics; Statistics of Income.

Internal Revenue Service Data Book, 2025

Download XLSX

Table 1-4. Number of Returns and Other Forms Filed Electronically, by Type and State, Fiscal Year 2025

Individual income tax

Total [1]

C or other

corporation

income tax [2]

S corporation

Partnership

(1)

(2)

(3)

(4)

(5)

224,247,085

1,659,849

5,790,871

4,967,726

152,467,714

65,771,253

Alabama

2,800,713

9,482

58,320

57,292

2,034,084

856,048

Alaska

473,735

1,532

11,297

8,356

323,181

175,300

Arizona

4,624,781

17,406

115,786

91,890

3,222,868

1,621,044

State or area

United States, total

Total individual

returns [3]

Online

Total filed [4]

(6)

Arkansas

1,740,348

6,892

41,516

35,066

1,221,342

522,203

California

26,556,252

264,719

728,857

476,481

17,241,872

6,050,210

Colorado

4,394,339

22,126

137,521

110,495

2,903,558

1,539,923

Connecticut

2,486,036

15,537

33,585

72,240

1,730,902

713,006

Delaware

813,336

24,493

16,460

30,206

479,616

228,558

District of Columbia

516,995

4,685

7,473

13,911

327,838

175,566

Florida

17,619,292

193,970

813,271

467,006

10,857,635

4,304,078

Georgia

6,906,493

33,542

211,521

133,508

4,667,208

2,119,301

Hawaii

895,143

7,829

18,146

13,053

640,750

280,125

Idaho

1,302,137

4,087

41,584

35,795

851,193

407,819

Illinois

8,485,813

60,051

278,436

152,376

5,808,762

2,379,591

Indiana

4,197,295

13,205

94,180

71,679

3,128,277

1,496,901

Iowa

1,999,854

11,890

47,755

45,600

1,437,153

542,780

Kansas

1,885,040

8,955

39,847

44,304

1,316,542

589,836

Kentucky

2,500,672

7,291

48,531

45,647

1,895,941

823,582

Louisiana

2,666,648

14,155

68,511

69,071

1,828,204

798,945

Maine

989,673

3,702

24,233

16,063

671,968

343,053

Maryland

4,070,679

21,405

86,470

76,710

2,866,372

1,318,477

Massachusetts

5,024,741

38,645

111,824

98,804

3,417,615

1,353,996

Michigan

6,344,162

31,852

150,356

115,432

4,618,456

1,954,495

Minnesota

3,972,111

13,571

96,417

73,758

2,819,333

1,209,614

Mississippi

1,590,865

7,149

32,446

34,593

1,168,750

485,526

Missouri

3,979,766

15,957

75,805

82,968

2,736,178

1,269,863

Montana

873,471

5,633

30,471

26,232

527,782

236,407

Nebraska

1,387,091

7,242

36,985

34,792

935,137

413,086

Nevada

2,225,726

20,438

61,212

49,233

1,504,124

674,651

971,670

5,479

11,989

19,656

691,387

368,304

6,685,178

53,976

126,015

213,838

4,434,164

1,347,511

New Hampshire

New Jersey

New Mexico

1,238,877

4,561

22,003

19,409

931,948

479,785

New York

14,498,708

272,476

424,411

425,069

9,534,135

3,050,307

North Carolina

6,605,540

31,763

162,328

128,968

4,686,796

2,284,243

North Dakota

529,148

2,331

13,249

16,184

360,081

152,103

Ohio

7,527,440

30,334

127,845

135,636

5,440,224

2,614,595

Oklahoma

2,406,400

10,478

62,853

59,667

1,629,459

761,409

Oregon

2,865,911

11,643

66,056

54,867

1,937,311

1,063,173

Pennsylvania

8,272,938

37,371

176,780

164,239

5,978,431

2,618,238

Rhode Island

769,846

3,656

19,129

12,956

544,427

200,706

South Carolina

3,348,179

11,103

87,408

67,463

2,389,591

1,126,335

South Dakota

655,608

3,017

17,557

20,600

430,653

187,169

Tennessee

4,125,938

19,379

44,537

89,983

3,086,595

1,518,364

Texas

19,769,181

132,566

448,438

515,633

13,102,599

6,294,496

Utah

2,433,034

8,983

89,172

98,232

1,495,301

738,847

Vermont

460,538

2,277

10,605

9,749

319,241

155,037

Virginia

5,560,199

28,593

133,192

102,691

3,942,689

2,059,429

Washington

5,180,706

21,943

123,362

96,644

3,591,920

2,017,466

West Virginia

918,235

3,842

12,680

12,740

735,629

381,950

Wisconsin

3,870,561

16,631

72,576

65,715

2,827,994

1,260,419

Wyoming

503,584

10,403

18,611

32,214

270,536

129,353

Puerto Rico

401,214

378

2,177

262,493

Other [12]

1,325,247

49,225

20,835

661,469

77,941

Footnotes at end of table.

Internal Revenue Service Data Book, 2025

Table 1-4. Number of Returns and Other Forms Filed Electronically, by Type and State, Fiscal Year 2025—Continued

Individual income tax—continued

State or area

United States, total

Online—continued

Free File [5]

Direct File [6]

(7)

(8)

3,187,642

Practitioner

filed [7]

(9)

Estate

and trust

income tax

(10)

Employment

taxes [8]

Excise

taxes [9]

(11)

(12)

Tax-exempt

organizations [10]

Supplemental

documents [11]

(13)

(14)

308,628

86,696,461

2,885,174

23,345,549

820,474

1,720,419

30,592,014

361,481

Alabama

40,417

1,178,036

26,745

221,293

11,882

20,134

Alaska

6,123

855

147,881

4,191

47,396

543

4,909

72,330

Arizona

77,582

11,814

1,601,824

40,587

472,100

9,652

24,115

630,377

Arkansas

30,268

699,139

16,293

138,088

9,871

11,996

259,284

California

278,090

44,579

11,191,662

285,558

3,291,414

74,812

158,157

4,034,382

Colorado

67,044

111

1,363,635

48,058

500,224

8,375

30,625

633,357

Connecticut

35,012

3,379

1,017,896

44,650

268,698

4,820

19,974

295,630

Delaware

10,153

251,058

39,500

92,627

1,728

10,381

118,325

District of Columbia

9,023

152,272

6,097

66,152

134

13,959

76,746

Florida

177,297

32,834

6,553,557

196,171

2,000,138

58,411

94,832

2,937,858

Georgia

108,369

134

2,547,907

49,807

733,133

30,932

43,452

1,003,390

Hawaii

11,250

360,625

12,676

77,232

817

7,634

117,006

Idaho

21,052

2,304

443,374

10,969

151,002

7,177

8,650

191,680

Illinois

119,957

14,444

3,429,171

186,712

886,237

52,225

62,838

998,176

Indiana

84,155

1,631,376

35,490

380,776

21,638

35,212

416,838

Iowa

31,190

894,373

26,297

167,715

20,289

27,036

216,119

Kansas

28,891

3,192

726,706

26,973

178,704

12,535

16,001

241,179

Kentucky

45,464

1,072,359

26,190

180,918

11,962

17,672

266,520

Louisiana

36,679

1,029,259

19,086

238,822

10,116

17,685

400,998

Maine

16,372

2,071

328,915

11,549

130,247

3,511

9,834

118,566

Maryland

59,684

7,125

1,547,895

45,415

412,671

8,220

32,489

520,927

Massachusetts

70,962

11,511

2,063,619

113,362

616,625

8,018

42,598

577,250

Michigan

104,534

2,663,961

68,365

586,944

19,881

45,290

707,586

Minnesota

71,914

1,609,719

39,509

419,859

23,842

40,830

444,992

Mississippi

26,784

683,224

9,878

98,638

10,617

12,109

216,685

Missouri

68,685

1,466,315

84,957

414,944

21,072

48,054

499,831

Montana

13,003

291,375

12,673

104,060

5,988

10,016

150,616

Nebraska

19,782

522,051

15,470

126,698

15,378

12,768

202,621

Nevada

24,493

5,977

829,473

30,983

225,824

4,452

10,681

318,779

New Hampshire

14,222

2,373

323,083

19,674

108,407

3,165

8,895

103,018

New Jersey

60,968

10,411

3,086,653

142,005

797,406

20,133

52,379

845,262

New Mexico

21,694

2,815

452,163

9,660

91,774

6,362

8,469

144,691

New York

182,973

29,376

6,483,828

289,675

1,680,862

16,224

117,363

1,738,493

North Carolina

113,882

13,641

2,402,553

50,110

669,754

20,661

43,433

811,727

North Dakota

8,136

207,978

6,509

49,319

11,879

5,479

64,117

Ohio

134,908

2,825,629

89,408

643,996

32,280

101,501

926,216

Oklahoma

34,178

868,050

26,334

206,728

7,585

16,812

386,484

Oregon

55,384

7,347

874,138

30,871

348,547

8,137

23,071

385,408

Pennsylvania

128,734

20,293

3,360,193

124,921

795,502

26,647

77,480

891,567

Rhode Island

11,539

343,721

11,607

99,122

1,465

5,812

71,672

South Carolina

59,304

1,263,256

27,860

317,341

13,819

19,901

413,693

South Dakota

7,928

1,335

243,484

18,947

55,714

11,545

6,514

91,061

Tennessee

60,696

10,849

1,568,231

42,543

358,740

16,802

28,063

439,296

Texas

232,525

41,457

6,808,103

221,640

1,866,001

93,420

164,436

3,224,448

Utah

36,987

756,454

19,755

294,348

7,180

11,642

408,421

Vermont

10,486

164,204

6,948

56,763

940

6,178

47,837

Virginia

107,183

138

1,883,260

55,601

567,659

14,692

43,945

671,137

Washington

86,862

18,162

1,574,454

63,496

515,979

16,119

36,006

715,237

West Virginia

17,596

353,679

9,120

51,916

2,840

9,148

80,320

Wisconsin

68,745

8,389

1,567,575

61,293

361,775

14,175

35,507

414,895

Wyoming

4,426

838

141,183

9,704

59,154

2,795

5,117

95,050

Puerto Rico

1,928

262,404

312

110,642

2,075

22,792

Other [12]

32,129

583,528

12,970

8,921

1,262

569,645

Footnotes on next page.

Internal Revenue Service Data Book, 2025

Table 1-4. Number of Returns and Other Forms Filed Electronically, by Type and State, Fiscal Year 2025—Continued

Footnotes

d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

[1] Excludes returns that do not have the requirement or option of filing electronically; information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule

K-1); tax-exempt bond returns (Forms 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-T, 8038-TC, and 8328); and employee retirement benefit plan returns

(Forms 5500, 5500-EZ, and 5500-SF).

[2] Includes Forms 1120 (corporation income tax return); 1120-F (foreign corporation income tax return, except foreign life insurance company, foreign property and

casualty insurance company, or foreign sales corporation); and 1120-POL (income tax return for certain political organizations). Excludes Form 1120-S (S corporation income tax return), shown separately.

[3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040-NR (nonresident alien income tax return); 1040-PR (self-employment income

tax return for Puerto Rico residents); 1040-SR (tax return for seniors); and 1040-SS (self-employment income tax return for U.S. Virgin Islands, Guam, American

Samoa, and Northern Mariana Islands residents). Form 1040-X (amended individual income tax return) is included with supplemental documents in this table. As a

result of the Tax Cuts and Jobs Act of 2017, the Form 1040 was redesigned for Tax Year (TY) 2018, making Forms 1040-A and 1040-EZ obsolete.

Excludes 1040-SP (declaración de impuestos de los Estados Unidos sobre los ingresos personales).

[4] Online e-filing is an option that allows taxpayers to prepare and file tax returns using a personal computer. Online returns can be filed through one of two processes:

taxpayers either complete a tax return on a website without downloading any software, or taxpayers purchase and load software onto their personal computers,

prepare their returns, and transmit them to the IRS through an online filing company. Includes 1040 (individual income tax return) and 1040-SR (tax return for

seniors) form series.

[5] Includes two Free File income tax preparation and electronic filing options: (1) all taxpayers could use Free File Fillable Forms, an electronic version of paper returns that performs simple mathematical calculations; and (2) taxpayers with adjusted gross incomes of $84,000 or less could prepare and file their TY 2024 taxes

using commercial online software provided through a partnership between the IRS and Free File Alliance, LLC, a group of private-sector tax software companies.

The Free File Fillable Forms and Free File commercial online software were both available through IRS.gov. Forms 1040 (individual income tax return) and 1040SR (tax return for seniors) series are included. Shown separately for information purposes; counts are included in the Online Total filed column.

[6] Taxpayers were eligible for Direct File for Tax Year 2024 if they met specific criteria for income, deductions, adjustments, and credits. “Other” includes taxpayers

who moved to other states after the end of the year, and service members with military addresses, who are considered to reside in their home state. Shown separately for information purposes; counts are included in the Online Total filed column.

[7] Includes cases in which a taxpayer transmitted the return via an authorized e-file provider, who was, in most cases, also the return preparer with Forms 1040

(individual income tax return), 1040-SR (tax return for seniors). Due to data limitations, electronic Form 1040-NR (nonresident alien income tax return, 1040-PR

(self-employment income tax return for Puerto Rico residents), and 1040-SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa,

and Northern Mariana Islands residents) returns are categorized as practitioner-filed returns. This is consistent with prior-year methodology in which these returns

were not separately identified within the filing method breakouts.

[8] Includes Forms 940 (employer’s federal unemployment tax return); 941 (employer’s quarterly tax return for income and Social Security taxes withheld for other than

household and agricultural employees); 941-PR/SS (employer’s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa,

and Northern Mariana Islands residents); 943 (employer’s tax return for agricultural employees); 943-PR/SS (employer’s tax return for agricultural employees for

Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 944 (employer’s annual tax return or claim for

refund); and 945 (tax return of withheld income tax from nonpayroll distributions). Also includes Form 1042 (tax return of withheld income tax on U.S. source income

of foreign persons).

[9] Includes Forms 720 (excise tax return), 2290 (heavy highway vehicle use tax return), and 5330 (excise taxes related to employee retirement benefit plans return).

Excludes Form 8849 (claim for refund of excise taxes).

[10] Includes some of the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990-EZ (tax-exempt organization information return,

short form); 990-N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990-EZ); and 990-PF (private foundation information return); and 990-T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of charities and other persons);

5227 (split-interest trust information return); 8871 (political organization notice of Section 527 status); and Form 8872 (political organization report of contributions

and expenditures).

[11] Includes Forms 1040-X (amended individual income tax return); Forms 4868 (automatic filing extension for individuals); 7004 (automatic filing extension for corporations); and 8868 (automatic filing extension for tax-exempt organizations).

[12] Includes U.S. territories other than Puerto Rico, U.S. Armed Service members overseas, and international.

NOTES:

Detail may not add to totals because of rounding.

Classification by state is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some

individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their

business addresses. Such addresses could have been located in a state other than the state in which the individual resided. Similarly, taxes withheld reported by

employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while

taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more state(s).

SOURCE: Research, Applied Analytics, and Statistics; Statistics of Income.

Internal Revenue Service Data Book, 2025

Download XLSX

Table 1-5. Gross Collections, by Type of Tax and State, Fiscal Year 2025

[Money amounts are in thousands of dollars]

State or area

United States, total

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

District of Columbia

Florida

Georgia

Hawaii

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

New Hampshire

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

U.S. Armed Service members overseas

and territories other than Puerto Rico

Puerto Rico

International

Undistributed [6]

Footnotes at end of table.

Total Internal

Revenue

collections [1]

Business

income

taxes [2]

Individual income tax, employment taxes,

and estate and trust income tax

Total

Individual income

tax withheld

and FICA tax [3]

Individual income

tax payments

and SECA tax [3]

(1)

(2)

(3)

(4)

(5)

5,313,762,307

39,556,383

7,901,015

81,704,937

41,993,215

766,546,878

96,626,284

75,717,007

22,225,310

41,665,341

357,963,545

145,090,716

12,482,130

18,465,311

227,701,096

82,675,760

36,732,089

33,418,884

53,980,324

58,020,980

13,209,666

94,421,309

179,763,422

111,932,794

126,264,511

16,161,684

94,946,399

14,961,867

44,161,088

38,748,094

17,894,548

192,087,307

13,898,191

411,353,724

127,876,096

10,283,933

210,201,173

39,144,062

45,515,518

188,912,192

17,754,504

44,537,997

14,406,058

94,326,299

479,519,074

43,012,453

6,451,566

125,945,030

172,294,598

9,340,884

76,364,971

8,570,767

486,383,988

1,875,199

202,926

3,686,328

3,518,586

109,443,494

4,893,902

8,708,195

3,865,115

2,941,783

15,639,404

14,670,118

476,399

673,444

21,486,027

7,255,539

1,749,947

1,654,993

3,589,099

1,593,090

772,624

4,158,226

13,549,204

6,689,088

10,983,432

1,047,867

8,362,255

268,981

19,742,775

1,538,738

466,682

27,166,597

236,655

39,414,285

8,364,906

563,996

15,967,197

4,473,692

1,953,002

15,280,624

675,342

3,051,398

411,413

4,330,932

37,048,583

2,491,917

307,676

11,094,549

26,139,269

281,545

6,127,795

252,041

4,705,655,249

37,221,983

7,611,496

75,607,796

37,780,698

643,458,111

90,210,443

65,666,385

18,093,263

38,559,560

336,314,399

123,483,711

11,614,323

17,674,422

199,891,754

74,193,489

34,510,605

31,041,105

50,002,257

55,749,792

12,205,451

89,343,844

163,962,221

104,017,663

113,507,896

14,829,462

85,194,434

14,595,349

23,860,532

36,429,716

16,943,036

161,733,527

13,561,613

366,408,741

118,269,080

9,665,393

185,491,707

31,609,245

42,920,740

168,943,329

16,918,741

40,956,588

13,920,302

87,476,136

414,354,548

39,651,268

6,052,601

113,516,130

142,610,967

8,964,983

68,804,003

8,158,610

3,536,887,716

27,287,108

5,512,084

54,913,048

32,180,278

494,480,390

66,261,206

43,784,964

12,180,822

32,838,422

211,463,640

94,609,335

7,875,144

12,166,117

152,966,990

59,939,898

27,408,917

23,130,296

43,988,940

45,946,847

8,802,514

69,324,103

126,594,837

80,684,013

97,380,371

10,577,768

69,381,437

10,811,387

17,531,625

18,461,714

10,920,549

122,879,955

9,492,235

264,979,431

93,280,257

6,837,677

158,644,665

23,071,366

32,230,301

131,335,977

13,909,918

27,145,863

6,698,086

71,589,376

298,611,701

29,074,634

4,112,561

85,223,323

113,179,283

6,785,398

52,362,679

3,226,654

1,078,153,984

9,344,497

1,847,420

19,896,753

5,235,112

143,555,078

23,067,612

20,662,323

2,399,720

4,638,778

116,680,189

26,901,514

3,547,800

5,374,928

40,646,196

13,424,114

6,878,193

7,303,805

5,685,926

9,331,949

3,223,318

18,806,878

35,013,371

21,704,474

15,401,331

4,074,228

13,672,381

3,653,599

4,899,453

13,414,810

5,292,725

36,463,300

3,895,703

94,728,827

23,860,226

2,743,143

24,757,032

7,380,128

10,354,736

34,306,923

2,813,049

13,214,162

3,248,607

14,750,686

103,036,215

10,236,617

1,858,847

27,217,504

28,176,108

2,080,793

14,719,505

3,559,543

870,055

5,541,476

18,355,571

4,266,218

4,971

78,520

3,858,182

1,305,440

863,585

5,447,866

13,763,302

2,017,049

663,344

4,312,966

6,747,112

1,088,194

191,363

1,094,021

6,966,576

921,897

Internal Revenue Service Data Book, 2025

Table 1-5. Gross Collections, by Type of Tax and State, Fiscal Year 2025—Continued

[Money amounts are in thousands of dollars]

Individual income tax, employment taxes,

and estate and trust income tax—continued

Estate

and trust

income tax [4]

Estate

tax

Gift

tax

Excise

taxes [5]

State or area

Unemployment

insurance tax

(6)

(7)

(8)

(9)

(10)

(11)

United States, total

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

District of Columbia

Florida

Georgia

Hawaii

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

New Hampshire

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

U.S. Armed Service members overseas

and territories other than Puerto Rico

Puerto Rico

International

Undistributed [6]

8,776,869

75,482

13,820

164,128

150,935

1,642,435

112,485

71,952

22,638

18,542

558,349

275,849

17,995

45,787

325,480

115,696

54,594

72,612

75,310

72,944

23,264

131,657

191,268

207,306

198,173

33,335

141,348

21,475

40,907

54,615

22,675

241,771

23,378

779,296

236,530

15,132

292,399

63,499

79,458

295,521

37,287

68,914

14,584

217,502

671,877

72,913

9,188

193,254

296,676

14,598

130,179

9,727

7,257,826

4,569

3,329

1,976

3,870

10,546

22,769

5,524

833,052

790,179

749,023

190

431,864

25,323

15,008

147,301

23,382

5,608

2,555

23,296

105,456

13,581

82,571

2,207

193,518

321

1,196,907

232

237,238

435

692,772

52,546

11,776

37,254

4,509

3,617

92,328

2,291

2,781

2,281

1,383,103

4,368

3,377

8,969

16,674

885

1,962

526

74,578,854

510,327

234,844

631,891

210,503

3,769,663

746,371

1,141,621

3,490,056

230,767

6,822,043

947,990

173,385

87,401

5,521,224

688,457

153,893

387,091

228,699

392,444

153,800

1,057,911

2,057,289

1,408,289

445,450

141,923

1,805,749

108,567

191,640

4,498,345

707,079

1,911,263

149,861

5,228,415

839,521

57,664

1,760,357

1,089,744

252,628

2,912,580

158,487

525,358

3,956,243

916,290

10,651,652

262,737

68,628

873,080

942,226

83,308

1,589,678

1,362,161

28,137,049

138,085

24,151

316,571

46,786

4,680,349

355,835

673,784

22,293

27,394

2,950,856

463,751

124,144

44,766

762,628

295,794

67,219

137,209

120,809

167,559

173,320

404,047

1,035,132

466,376

333,034

80,237

606,473

72,714

266,920

423,713

50,721

492,507

68,366

2,004,233

424,326

9,674

731,683

80,640

245,525

1,759,085

55,217

225,625

22,505

180,780

2,964,653

413,598

62,091

779,124

776,608

39,230

519,548

48,224

2,974,087

32,228

147,213

7,472

289,227

203,126

37,946

8,852

911

606,614

58,609

3,619

5,250

28,676

15,684

1,276

65,254

16,523

4,562

251

84,630

112,070

26,752

73,792

1,198

49,557

2,054

9,707

16,692

15,267

48,817

7,015

173,109

14,054

74,184

4,663

33,025

63,468

1,980

2,102

8,313

36,703

237,897

26,526

4,515

68,680

250,016

425

20,154

68,733

90,611,934

288,887

62,443

1,947,030

639,672

8,675,697

962,978

630,698

235,787

135,693

2,452,272

6,414,528

263,645

67,429

5,532,011

915,255

403,042

520,323

251,636

505,977

58,020

430,562

1,104,796

732,915

1,366,357

202,920

733,680

22,769

281,155

339,235

418,842

2,645,858

24,542

3,353,356

803,730

44,803

7,936,403

2,975,821

363,226

2,865,687

103,223

302,282

43,525

2,301,748

24,913,393

429,144

24,684

486,547

2,517,738

54,701

893,472

43,160

7,459

37,654

8,229

6,786

3,770

172

1,419

3,226

37,615

474

6,821

122,822

771,020

5,438

−100,809

1,025

8,268

605,827

273,518

Railroad

retirement tax

Footnotes on next page.

Internal Revenue Service Data Book, 2025

Table 1-5. Gross Collections, by Type of Tax and State, Fiscal Year 2025—Continued

Footnotes

[1] Gross collections include penalties and interest in addition to taxes.

[2] Includes taxes on corporation income (Form 1120 series) and unrelated business income from tax-exempt organizations (Form 990-T).

[3] Collections of withheld individual income tax are not reported by taxpayers separately from Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI) taxes

on salaries and wages (under the Federal Insurance Contributions Act or FICA) and individual income tax payments along with taxes on self-employment income

(under the Self-Employment Insurance Contributions Act or SECA). Thus, while Table 1-1 shows these amounts separately for the United States total, separate

amounts are not available by state.

[4] Includes collections of estimated estate and trust income taxes and payments made in conjunction with estate and trust tax return filings.

[5] Excludes excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau.

[6] Includes tax and excess withholding payments not classified by state as of the end of the fiscal year because they had not been applied to taxpayer accounts.

Undistributed amounts may be negative when adjustments to taxpayer accounts have not been completed.

NOTES:

Detail may not add to totals because of rounding.

Partnership, S corporation, regulated investment company, and real estate investment trust data are not shown in this table since these entities generally do not

have a tax liability. Instead, they pass through any profits or losses to the underlying owners, who include these profits or losses on their income tax returns.

This table shows gross collections. Gross collections less refunds equal net collections. See Table 1-1 for refunds and net collections.

Collection and refund data may not be comparable for a given fiscal year because payments made in prior years may be refunded in the current fiscal year.

Adjustments to prior-year refunds made in Fiscal Year 2025 may result in negative amounts when such adjustments exceed current-year collections. See Tables 1-7

and 1-8 for refund data by state.

Classification by state is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some

individuals may use the address of a tax attorney or accountant. Sole proprietors may use their business addresses. Such addresses could have been located in

a state other than the state in which the individual resided. Similarly, taxes withheld and reported by employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while taxes of corporations may be paid from the principal office, the

operations of these corporations may be located in one or more other state(s).

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

Internal Revenue Service Data Book, 2025

Download XLSX

Table 1-6. Gross Collections, by Type of Tax, Fiscal Years 1960 – 2025

[Money amounts are in thousands of dollars]

Fiscal

year

Total

Internal

Revenue

collections [1]

(1)

(2)

1960

1961

1962

1963

1964

1965

1966

1967

1968

1969

1970

1971

1972

1973

1974

1975

1976

1976 [6]

1977

1978

1979

1980

1981

1982

1983

1984

1985

1986

1987

1988

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

91,774,803

94,401,086

99,440,839

105,925,395

112,260,257

114,434,634

128,879,961

148,374,815

153,636,838

187,919,560

195,722,096

191,647,198

209,855,737

237,787,204

268,952,254

293,822,726

302,519,792

75,462,780

358,139,417

399,776,389

460,412,185

519,375,273

606,799,103

632,240,506

627,246,793

680,475,229

742,871,541

782,251,812

886,290,590

935,106,594

1,013,322,133

1,056,365,652

1,086,851,401

1,120,799,558

1,176,685,625

1,276,466,776

1,375,731,835

1,486,546,674

1,623,272,071

1,769,408,739

1,904,151,888

2,096,916,925

2,128,831,182

2,016,627,269

1,952,929,045

2,018,502,103

2,268,895,122

2,518,680,230

2,691,537,557

2,745,035,410

2,345,337,177

2,345,055,978

2,414,952,112

2,524,320,134

2,855,059,420

3,064,301,358

3,302,677,258

3,333,449,083

3,416,714,139

3,465,466,627

3,564,583,961

3,493,067,956

4,111,569,512

4,901,514,194

4,694,335,168

5,100,489,478

5,313,762,307

67,125,126

67,917,941

71,945,305

75,323,714

78,891,218

79,792,016

92,131,794

104,288,420

108,148,565

135,778,052

138,688,568

131,072,374

143,804,732

164,157,315

184,648,094

202,146,097

205,751,753

49,567,484

246,805,067

278,438,289

322,993,733

359,927,392

406,583,302

418,599,768

411,407,523

437,071,049

474,072,327

497,406,391

568,311,471

583,349,120

632,746,069

650,244,947

660,475,445

675,673,952

717,321,668

774,023,837

850,201,510

934,368,068

1,029,513,216

1,141,335,868

1,218,510,654

1,372,732,596

1,364,941,523

1,249,171,681

1,181,355,176

1,220,868,119

1,414,595,831

1,617,183,944

1,761,777,263

1,780,306,008

1,415,864,347

1,453,926,748

1,589,030,349

1,669,298,095

1,876,348,448

1,996,765,080

2,183,074,421

2,161,371,562

2,205,956,951

2,234,683,225

2,258,708,451

2,134,733,934

2,767,063,065

3,379,669,998

3,018,542,376

3,328,519,117

3,497,604,748

Footnotes on next page.

Income taxes

Total

Business

income taxes [2]

Employment

taxes [4]

Estate

tax

Gift

tax

Excise

taxes [5]

Individual

income tax [3]

Estate and trust

income tax [3]

(3)

(4)

(5)

(6)

(7)

(8)

(9)

22,179,414

21,764,940

21,295,711

22,336,134

24,300,863

26,131,334

30,834,243

34,917,825

29,896,520

38,337,646

35,036,983

30,319,953

34,925,546

39,045,309

41,744,444

45,746,660

46,782,956

9,808,905

60,049,804

65,380,145

71,447,876

72,379,610

73,733,156

65,990,832

61,779,556

74,179,370

77,412,769

80,441,620

102,858,985

109,682,554

117,014,564

110,016,539

113,598,569

117,950,796

131,547,509

154,204,684

174,422,173

189,054,791

204,492,336

213,270,011

216,324,889

235,654,894

186,731,643

211,437,773

194,146,298

230,619,359

307,094,837

380,924,573

395,535,825

354,315,825

225,481,588

277,937,220

242,848,122

281,461,580

311,993,954

353,141,112

389,888,722

345,552,427

338,529,154

262,742,024

277,057,735

263,563,107

419,008,841

475,871,099

456,940,780

565,085,519

486,383,988

44,945,711

46,153,001

50,649,594

52,987,581

54,590,354

53,660,683

61,297,552

69,370,595

78,252,045

97,440,406

103,651,585

100,752,421

108,879,186

125,112,006

142,903,650

156,399,437

158,968,797

39,758,579

186,755,263

213,058,144

251,545,857

287,547,782

332,850,146

352,608,936

349,627,967

362,891,679

396,659,558

416,964,771

465,452,486

473,666,566

515,731,504

540,228,408

546,876,876

557,723,156

585,774,159

619,819,153

675,779,337

745,313,276

825,020,880

928,065,857

1,002,185,765

1,137,077,702

1,178,209,880

1,037,733,908

987,208,878

990,248,760

1,107,500,994

1,236,259,371

1,366,241,437

1,400,405,178

1,175,421,788

1,163,687,589

1,331,160,469

1,371,402,290

1,539,658,421

1,614,213,171

1,759,740,317

1,786,123,738

1,838,403,489

1,933,485,246

1,942,182,201

1,837,443,578

2,294,050,574

2,818,638,806

2,509,351,149

2,704,613,774

2,936,641,906

[3]

25,585,005

14,960,969

12,301,939

15,021,758

16,434,225

24,696,073

29,410,796

33,445,382

29,695,397

29,024,308

38,455,955

39,468,515

33,727,249

54,003,650

85,160,093

52,250,447

58,819,824

74,578,854

11,158,589

12,502,451

12,708,171

15,004,486

17,002,504

17,104,306

20,256,133

26,958,241

28,085,898

33,068,657

37,449,188

39,918,690

43,714,001

52,081,709

62,093,632

70,140,809

74,202,853

19,892,041

86,076,316

97,291,653

112,849,874

128,330,480

152,885,816

168,717,936

173,847,854

199,210,028

225,214,568

243,978,380

277,000,469

318,038,990

345,625,586

367,219,321

384,451,220

400,080,904

411,510,516

443,831,352

465,405,305

492,365,178

528,596,833

557,799,193

598,669,865

639,651,814

682,222,895

688,077,238

695,975,801

717,247,296

771,441,662

814,819,218

849,732,729

883,197,626

858,163,864

824,188,337

767,504,822

784,396,853

897,847,151

976,223,247

1,022,358,916

1,073,907,715

1,123,473,137

1,133,199,527

1,207,553,842

1,268,076,594

1,258,170,886

1,417,809,803

1,566,109,766

1,661,154,748

1,694,434,489

1,439,259

1,745,480

1,796,227

1,971,614

2,110,992

2,454,332

2,646,968

2,728,580

2,710,254

3,136,691

3,241,321

3,352,641

5,126,522

4,338,924

4,659,825

4,312,657

4,875,735

1,367,935

5,649,460

5,242,080

5,344,176

6,282,247

6,694,641

8,035,335

6,077,202

6,024,985

6,303,418

6,814,417

7,164,681

7,348,679

8,143,689

9,633,736

10,237,247

10,411,450

11,433,495

13,500,126

13,326,051

15,350,591

17,595,484

21,314,933

23,627,320

25,618,377

25,289,663

25,532,186

20,887,883

24,130,143

23,565,164

26,717,493

24,557,815

26,543,433

21,583,131

16,930,741

[7] 2,506,991

12,340,655

14,051,771

17,572,338

17,952,938

19,879,671

21,831,660

22,664,503

16,001,974

17,115,476

23,425,026

28,909,393

33,780,186

29,416,540

28,137,049

187,089

170,912

238,960

215,843

305,312

291,201

446,954

285,826

371,725

393,373

438,755

431,642

363,447

636,938

440,849

375,421

431,730

117,312

1,775,866

139,419

174,899

216,134

215,745

108,038

148,675

151,682

276,284

380,538

502,989

435,766

829,457

2,128,202

1,235,894

1,067,666

1,457,470

2,106,667

1,818,343

2,241,226

2,760,917

3,316,029

4,758,287

4,103,243

3,958,253

1,709,329

1,939,025

1,449,319

2,040,367

1,970,032

2,420,138

3,280,502

3,094,191

2,820,095

6,572,384

2,109,594

5,778,377

2,582,617

2,089,101

2,457,466

1,948,783

1,201,166

1,563,070

1,082,111

4,620,713

4,445,883

1,654,075

3,451,349

2,974,087

11,864,741

12,064,302

12,752,176

13,409,737

13,950,232

14,792,779

13,398,112

14,113,748

14,320,396

15,542,787

15,904,264

16,871,851

16,847,036

16,572,318

17,109,853

16,847,741

17,257,720

4,518,008

17,832,707

18,664,949

19,049,504

24,619,021

40,419,598

36,779,428

35,765,538

38,017,486

37,004,944

33,672,086

33,310,980

25,934,040

25,977,333

27,139,445

30,451,596

33,565,587

34,962,476

43,004,794

44,980,627

42,221,611

44,805,621

45,642,716

58,585,763

54,810,895

52,418,848

52,136,835

52,771,160

54,807,225

57,252,098

57,989,543

53,049,612

51,707,840

46,631,646

47,190,057

49,337,563

56,174,937

61,033,674

71,158,076

77,201,882

75,832,669

63,503,608

73,718,206

80,756,624

72,059,841

58,289,822

70,679,117

74,248,765

77,947,724

90,611,934

Internal Revenue Service Data Book, 2025

Table 1-6. Gross Collections, by Type of Tax, Fiscal Years 1960 – 2025—Continued

Footnotes

[1] Gross collections include penalties and interest in addition to taxes.

[2] Includes taxes on corporation income (Form 1120 series) and on unrelated business income from tax-exempt organizations (Form 990-T).

[3] Income tax reported for estates and trusts is included in individual income tax in Fiscal Years (FY) 1960–2007. Beginning with FY 2008, estate and trust income tax

is reported separately.

[4] Includes taxes for Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI); unemployment insurance under the Federal Unemployment Tax Act (FUTA);

and railroad retirement under the Railroad Retirement Tax Act (RRTA).

[5] Excludes excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. The Internal Revenue Service collected taxes on alcohol and tobacco until FY 1988 and taxes on firearms until FY 1991.

[6] Represents fiscal-year transitional period, July 1976 through September 1976, resulting from redefinition of the term “fiscal year.” FY 1976 covered July 1975

through June 1976 (earlier years were similarly defined). FY 1977 covered October 1976 through September 1977 (subsequent years are similarly defined).

[7] The estate tax was temporarily repealed for deaths in Calendar Year (CY) 2010 before being reinstated retroactively with a $5-million exemption as part of the Tax

Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. As a result of this legislation, the estates of CY 2010 decedents could elect to file

either Form 706 (estate and generation-skipping transfer tax return), due September 19, 2011, or Form 8939 (allocation of increase in basis for property acquired

from a decedent), due January 17, 2012. The law also provided a $5-million exemption for the estates of CY 2011 decedents. These tax law changes significantly

reduced estate tax gross collections in FY 2011 relative to other fiscal years.

NOTES:

Detail may not add to totals because of rounding.

All money amounts are in current dollars.

Partnership, S corporation, regulated investment company, and real estate investment trust data are not shown in this table since these entities generally do not

have a tax liability. Instead, they pass any profits or losses to the underlying owners, who include these profits or losses on their income tax returns.

This table shows gross collections. Gross collections less refunds equal net collections. See Table 1-1 for data on refunds and net collections.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

Internal Revenue Service Data Book, 2025

Download XLSX

Table 1-7. Number of Refunds Issued, by Type of Refund and State, Fiscal Year 2025

State or area

Total Internal

Revenue

refunds [1]

Business

income

taxes [2]

Individual

income tax

Estate

and trust

income tax

Employment

taxes [3]

Estate

tax

Gift

tax

Excise

taxes [4]

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

United States, total

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

District of Columbia

Florida

Georgia

Hawaii

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

120,571,556

1,655,615

262,462

2,464,426

982,125

13,022,177

2,105,868

1,336,011

388,519

252,376

8,980,657

3,765,118

498,351

642,398

4,635,447

2,539,936

1,107,183

1,003,511

1,551,178

1,565,380

516,453

2,220,995

2,626,719

3,622,604

2,080,136

982,239

2,161,902

395,992

699,682

1,218,719

440,100

3,188

795

8,929

2,227

63,901

6,391

3,726

3,965

1,344

46,214

10,888

2,060

1,760

16,003

4,746

4,526

2,993

2,603

4,121

1,762

6,484

9,426

10,650

6,144

2,057

10,537

2,673

2,722

5,013

116,872,482

1,612,607

252,618

2,400,224

956,251

12,513,110

2,036,235

1,294,105

364,011

242,103

8,704,592

3,667,083

484,778

620,073

4,492,127

2,488,826

1,078,499

974,830

1,516,735

1,518,605

499,982

2,160,254

2,542,899

3,526,806

2,021,504

955,126

2,087,779

379,334

679,021

1,181,696

372,735

4,330

654

5,552

1,976

39,212

6,828

6,683

6,033

1,017

32,079

8,054

2,046

1,344

20,186

4,391

1,993

2,804

3,367

2,878

1,676

6,905

14,405

11,436

4,523

1,350

8,534

1,135

1,362

4,884

2,750,057

33,796

7,981

47,456

20,613

392,970

53,659

29,984

13,808

7,528

189,661

75,115

9,074

18,291

100,402

39,337

20,344

21,303

27,064

38,383

12,169

45,351

56,951

70,149

44,900

22,591

52,143

12,157

14,703

26,083

3,775

635

406

163

115

1,125

138

134

131,282

1,654

2,173

1,042

12,211

2,668

1,420

681

373

7,571

3,886

365

905

6,529

2,599

1,797

1,552

1,374

1,366

844

1,935

2,882

3,482

3,009

1,099

2,863

684

1,857

988

New Hampshire

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

U.S. Armed Services

overseas and territories

other than Puerto Rico

Puerto Rico

International

Undistributed [5]

Child tax credit [6]

Earned income tax credit [6]

541,985

3,370,554

724,945

7,359,020

3,720,328

269,486

4,312,675

1,302,577

1,431,470

4,843,477

429,520

1,851,653

336,600

2,515,053

11,119,757

1,168,270

247,920

3,049,161

2,791,633

610,895

2,132,647

215,104

1,671

11,831

2,358

41,627

10,203

885

11,225

3,378

4,850

9,746

1,232

5,246

1,297

5,223

40,032

3,239

971

9,054

8,152

1,036

5,702

1,999

524,939

3,257,127

704,460

7,070,093

3,626,046

260,528

4,215,997

1,265,433

1,381,563

4,723,874

418,327

1,807,481

324,755

2,449,874

10,786,085

1,133,352

239,052

2,962,126

2,697,969

598,557

2,081,270

204,427

2,988

12,648

1,443

24,913

9,068

565

10,543

3,516

3,995

14,938

1,624

4,365

2,353

6,538

34,930

2,154

1,147

9,092

8,499

954

6,650

1,384

11,749

85,347

16,113

215,663

71,166

6,678

70,181

28,705

39,247

89,231

7,893

32,277

7,531

50,871

245,067

28,372

6,333

65,540

73,973

9,707

36,173

6,878

114

346

272

123

617

3,459

551

6,255

3,756

818

4,615

1,519

1,769

5,536

425

2,241

653

2,484

13,294

1,128

407

3,270

2,925

2,806

403

116,172

292,962

533,311

202

14,044,334

22,192,490

434

10,765

N/A

260,779

515,155

14,044,334

22,192,490

676

N/A

4,793

31,609

4,994

N/A

279

N/A

1,407

N/A

Footnotes on next page.

Internal Revenue Service Data Book, 2025

Table 1-7. Number of Refunds Issued, by Type of Refund and State, Fiscal Year 2025—Continued

Footnotes

d —Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

N/A—Not applicable.

[1] Includes overpayment refunds, refunds resulting from examination activity, refundable tax credits, and other refunds required by law. Excludes refunds credited to

taxpayer accounts for tax liability in a subsequent year.

[2] Includes refunds of taxes on corporation income (Form 1120 series) and on unrelated business income from tax-exempt organizations (Form 990-T).

[3] Includes refunds on self-employment income taxes under the Self-Employment Insurance Contributions Act (SECA); railroad retirement taxes under the Railroad

Retirement Tax Act (RRTA); unemployment insurance taxes under the Federal Unemployment Tax Act (FUTA); and Old-Age, Survivors, Disability and Hospital

Insurance (OASDHI) taxes on salaries and wages under the Federal Insurance Contributions Act (FICA).

[4] Excludes refunds of excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau.

[5] Includes refunds of tax and excess withholding payments not classified by state as of the end of the fiscal year because they had not been applied to taxpayer

accounts.

[6] Reflects refundable portions of credits only. Shown separately for information purposes. Counts are included in the state figures and U.S. totals.

NOTE:

Classification by state is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some

individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their

business addresses. Such addresses could have been located in a state other than the state in which the individual resided. Similarly, taxes withheld and reported

by employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while

taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more states.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

Internal Revenue Service Data Book, 2025

Download XLSX

Table 1-8. Amount of Refunds Issued, Including Interest, by Type of Refund and State, Fiscal Year 2025

[Money amounts are in thousands of dollars]

State or area

United States, total

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

District of Columbia

Florida

Georgia

Hawaii

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

New Hampshire

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

U.S. Armed Services

overseas and territories

other than Puerto Rico

Puerto Rico

International

Advance Premium Tax Credit/Cost

Sharing Reduction/Basic Health

Program [7]

Undistributed [8]

Child tax credit [9]

Earned income tax credit [9]

Total

Internal

Revenue

refunds [1]

Business

income

taxes [2]

Individual

income tax [3]

Estate

and trust

income tax

Employment

taxes [4]

Estate

tax

Gift

tax

Excise

taxes [5]

(1)

638,785,361

5,946,529

879,547

8,934,751

3,593,747

57,872,207

7,800,851

5,959,899

1,865,435

1,415,144

36,495,085

14,646,055

1,828,465

2,478,614

19,533,792

8,738,468

3,784,130

3,630,412

5,252,865

6,382,624

1,674,481

8,021,929

10,747,224

12,945,096

7,954,451

3,801,459

7,517,336

1,285,940

2,330,172

5,035,636

1,952,934

18,869,544

2,475,175

31,474,485

13,332,866

990,459

15,063,897

4,794,058

4,713,538

18,179,765

1,533,352

5,925,010

1,372,912

9,732,030

50,669,913

4,561,010

877,407

11,396,103

10,680,625

1,884,629

6,850,368

890,001

(2)

36,530,441

161,707

21,725

243,954

206,583

4,537,057

361,523

727,005

278,899

268,259

1,068,697

700,804

98,707

377,568

2,040,690

515,028

207,118

150,917

198,107

93,339

61,397

187,028

825,381

946,127

826,777

59,565

456,211

39,800

32,459

304,549

80,320

5,607,359

38,684

3,448,681

824,385

46,509

537,222

76,992

107,395

1,633,811

123,701

58,244

205,813

565,286

3,655,634

472,254

60,106

483,883

448,478

53,199

537,333

21,811

(3)

516,404,701

4,994,017

768,504

7,203,769

2,922,245

39,661,077

5,871,928

3,977,156

1,034,150

758,414

29,382,952

11,952,226

1,392,455

1,756,975

13,704,995

7,276,725

3,004,923

2,770,066

4,259,158

5,182,948

1,231,320

6,522,839

7,758,578

10,006,264

5,404,129

3,246,663

5,863,234

1,043,282

1,916,668

3,825,850

1,543,698

10,296,290

1,961,469

21,914,220

10,434,068

780,620

11,575,605

3,894,097

3,607,150

13,396,103

1,128,812

5,124,243

933,684

7,566,841

38,725,857

3,341,080

600,920

8,979,467

8,244,158

1,648,060

5,404,961

678,755

(4)

5,457,909

36,086

9,517

70,565

31,000

397,617

83,865

127,688

244,982

21,568

409,005

77,712

19,838

8,422

477,232

35,373

16,744

19,062

43,924

31,726

25,662

104,105

182,009

125,675

42,324

7,865

80,989

7,468

19,095

239,509

50,605

198,970

21,880

393,452

71,742

15,635

141,382

27,450

34,799

177,540

13,126

29,065

117,634

93,225

609,808

25,184

8,538

131,275

92,772

5,990

100,852

89,683

(5)

73,603,658

738,804

76,401

1,376,952

399,081

12,447,396

1,426,315

1,072,627

302,240

357,536

5,294,263

1,728,968

266,388

323,726

3,127,251

855,695

380,890

597,138

736,998

1,037,064

286,291

1,170,751

1,834,478

1,729,211

1,447,500

468,716

1,075,872

191,265

305,355

601,680

259,028

2,621,524

450,561

5,402,281

1,939,904

145,419

2,241,949

681,756

952,115

2,909,778

258,969

681,933

104,326

1,214,348

5,862,805

688,829

202,714

1,759,172

1,778,998

171,652

694,497

93,635

(6)

1,820,687

3,207

17,225

542,885

30,929

42,399

3,548

151,394

32,141

4,334

54,626

4,046

26,746

1,957

24,389

42,226

11,789

10,606

43,410

41,986

210,526

27,294

40,680

4,711

27,153

7,085

29,243

156,877

21,534

61,481

18,530

(7)

−19,819

760

[6]

873

37,813

3,766

−82,286

[6]

16,920

114

179

440

−4,238

224

3,453

534

423

−203

1,250

4,597

3,421

587

3,932

658

6,787

940

3,034

[6]

159

(8)

4,987,784

11,947

21,413

32,290

248,362

22,525

95,311

6,475

5,818

171,853

154,154

46,629

7,135

128,818

51,161

170,639

70,721

12,496

30,257

63,900

12,743

101,099

125,496

222,692

15,720

23,566

3,382

45,969

20,840

17,027

102,165

2,213

100,728

35,379

4,806

523,639

108,934

6,782

31,448

4,766

24,344

5,475

262,428

1,652,144

21,790

689

19,831

51,704

94,036

−601

434,790

1,104,398

3,786,503

7,519

1,181,774

500,386

2,506,988

7,321

142

3,213

102,324

595,040

90,663

[6]

5,576

−32,649

574

30,938

151,079,996

5,807,253

26,469,808

65,215,373

N/A

151,079,996

26,469,808

65,215,373

N/A

42,591

N/A

32,888

N/A

−358

N/A

−43,515

N/A

Footnotes on next page.

Internal Revenue Service Data Book, 2025

Table 1-8. Amount of Refunds Issued, Including Interest, by Type of Refund and State, Fiscal Year 2025—Continued

Footnotes

d —Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

N/A—Not applicable.

[1] Includes overpayment refunds, refunds resulting from examination activity, refundable tax credits, and other outlays required by law. Also includes $16.8 billion in

interest, of which $2.2 billion was paid to corporations and $14.6 billion was paid to all others (related to individual, employment, estate, gift, and excise tax returns).

Excludes refunds credited to taxpayer accounts for tax liability in a subsequent year.

[2] Includes refunds of taxes on corporation income (Form 1120 series) and on unrelated business income from tax-exempt organizations (Form 990-T).

[3] The average individual income tax refund (based on Forms 1040, 1040-A, and 1040-EZ) was $3,173. This calculation excludes refunds of $151.1 billion for the

Advance Premium Tax Credit/Cost Sharing Reduction provisions of the Affordable Care Act and $5.5 million in undistributed refunds.

[4] Includes refunds of self-employment income taxes under the Self-Employment Insurance Contributions Act (SECA); railroad retirement taxes under the Railroad

Retirement Tax Act (RRTA); unemployment insurance taxes under the Federal Unemployment Tax Act (FUTA); and Old-Age, Survivors, Disability, and Hospital

Insurance (OASDHI) taxes on salaries and wages under the Federal Insurance Contributions Act (FICA).

[5] Excludes refunds of excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Beginning with Fiscal Year

(FY) 2015, some refunds which had been classified as excise tax refunds in prior years were reclassified as corporate tax refunds.

[6] Less than $500.

[7] The Advance Premium Tax Credit (APTC) and Cost Sharing Reduction (CSR) are provisions of the Patient Protection and Affordable Care Act of 2010. Beginning

with FY 2018, an executive order was issued to discontinue CSR payments to insurance companies. The APTC data included in this table represent advance payment of a refundable tax credit that helps taxpayers pay for their health insurance premiums on a monthly basis. The APTC is available when taxpayers purchase

health insurance through the Health Insurance Marketplace and meet other specific criteria. The Basic Health Program provides states with the option to establish and operate a health benefit coverage program for low-income individuals as an alternative to Health Insurance Marketplace coverage under the Affordable

Care Act.

[8] Includes refunds of tax and excess withholding payments not classified by state as of the end of the fiscal year because they had not been applied to taxpayer accounts. Undistributed amounts may be negative when adjustments to taxpayer accounts have not been completed.

[9] Reflects refundable portions of credits only. Shown separately for information purposes. Refund amounts are included in the state figures and U.S. totals.

NOTES:

Detail may not add to totals because of rounding.

Collection and refund data may not be comparable for a given fiscal year because payments made in prior years may be refunded in the current fiscal year.

Adjustments to prior-year returns made in FY 2025 may result in negative amounts when such adjustments exceed current-year refunds. See Table 1-5 for collections data.

Classification by state is based on the individual’s address (or in the case of businesses, the location of the principal office or place of business). However, some

individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their

business addresses. Such addresses could have been located in a state other than the state in which the individual resided. Similarly, taxes withheld and reported

by employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while

taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more states.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

Internal Revenue Service Data Book, 2025

IRS Website Usage, Fiscal Year 2025

5.0B

Selected Electronic Transactions, Fiscal Year 2025

Transcript Delivery System requests fulfilled

“Where’s My Refund” inquiries

4.0B

Online Account sessions accessed

3.0B

159M

Get Transcript Online

2.0B

111M

Direct Pay settlements

16M

“Where’s My Amended Return” inquiries

10M

1.0B

IRS2GO active users

Online Employer Identification

Number applications

Number

of page

views

Number

of visits

Number of

downloads

Income Verification Express Service

500M

1.5B

2.0B

2.5B

SOURCE: 2025 IRS Data Book Table 2-2

Service to Taxpayers

This section of the Data Book provides information on the

ways the IRS provides assistance, not only to taxpayers

but also to tax-exempt organizations and government entities. The IRS aids taxpayers in meeting their federal tax

return filing and payment obligations through its telephone

helplines, via IRS.gov, at IRS Taxpayer Assistance Centers,

and by volunteer-provided income tax assistance.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers resolve problems with the IRS, protects taxpayers’ rights enumerated

in the Taxpayer Bill of Rights, and recommends changes

that will help to avoid issues. Taxpayers may request TAS’s

assistance.

In addition to helping taxpayers meet their tax responsibilities, the IRS devotes significant resources to meeting the

special needs of tax-exempt organizations, employee retirement plans, and government entities in complying with tax

laws. While these entities are not subject to federal income

tax, they nonetheless represent a significant aspect of tax

administration.

Highlights of the Data

• In Fiscal Year (FY) 2025, the IRS

assisted 50.4 million taxpayers

through correspondence, its enterprise-wide telephone helplines,

or at Taxpayer Assistance Centers

(Table 2-1).

• In FY 2025, the IRS provided self-assistance to taxpayers through 958.9

million visits to IRS.gov, including

416.8 million inquiries to the “Where’s

My Refund” application, and the

IRS2GO mobile app had 9.3 million

active users (Table 2-2).

• Taxpayers downloaded nearly 590.7

million files (such as tax forms and

instruction documents) from IRS.gov

during FY 2025 (Table 2-2).

Taxpayer Assistance, by Type

of Assistance, Fiscal Year 2025

Taxpayer

Assistance

Center

contacts

2.0M

Total

correspondence

and amended

returns closed

9.6M

Automated

Enterprise

telephone

assistance

calls [1]

10.3M

• During FY 2025, the IRS issued 12.7

Number of Identity Protection PINs Generated, Filing Seasons 2016–2025

14M

Total:

50.4M

12M

10M

Live Enterprise telephone assistance calls [1]

28.6M

2016

2017

2018

2019

SOURCE: Selected IRS Data Books, Table 2-1

2020

2021

2022

2023

2024

2025

[1] Includes calls answered by Account Management

toll-free lines.

NOTE: Detail may not add to total due to rounding.

SOURCE: 2025 IRS Data Book Table 2-1

Internal Revenue Service Data Book, 2025

Federal Returns Prepared Through Volunteer Income Tax Assistance and Tax Counseling

for the Elderly Programs, Fiscal Years 2016–2025

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

SOURCE: Selected IRS Data Books, Table 2-1

million Identity Protection Personal

Identification Numbers (IP PINs) to

taxpayers. Of these, 1.9 million were

issued electronically through IRS.gov

(Tables 2-1 and 2-2).

• In FY 2025, IRS.gov processed

16.3 million Direct Pay settlements.

Taxpayers established or revised

almost 1.8 million online installment

agreements, and the number of

taxpayers requesting, through IRS.

gov, to receive their tax transcripts

either online or by mail totaled 111.6

million (Table 2-2).

• In FY 2025, the IRS hosted 833 taxpayer outreach events for small business and self-employed taxpayers,

many of them virtual, attracting

263,149 participants (Table 2-1).

• The IRS provided return preparation assistance through its Volunteer

Income Tax Assistance and Tax

Counseling for the Elderly programs,

preparing 2.9 million returns with the

aid of 76,314 volunteers in FY 2025

(Table 2-1).

• In FY 2025, Taxpayer Advocate

Service received 229,760 new requests for assistance and closed

241,546 cases, including those

received in prior fiscal years. Of

the new requests, 16.7% were for

assistance processing amended

returns (Table 2-3).

Taxpayer Advocate Service,

Cases Received and Cases Closed,

Fiscal Year 2025

250K

200K

150K

100K

50K

Cases received

Cases closed

SOURCE: 2025 IRS Data Book Table 2-3

Internal Revenue Service Data Book, 2025

Tax-Exempt Organizations, Nonexempt Charitable Trusts, and Nonexempt Split-Interest Trusts,

Fiscal Year 2025

Nonexempt

charitable trusts and

split-interest trusts

Section 527

Political organizations

Section 501(d)

Religious and

apostolic associations

0.5M

1.0M

1.5M

2.0M

103,087

49,048

239

Section 501(c)

All

Veterans’

Fraternal

Labor &

Social &

others organizations beneficiary

agriculture recreation

societies organizations

clubs

Business

leagues

Social

welfare

organizations

Religious,

charitable, & similar

organizations

SOURCE: 2025 IRS Data Book Table 2-6

Tax-Exempt Activities

• The IRS closed 145,202 applications for ta x-exempt status in

FY 2025. The IRS approved taxexempt status for 88.6% of these

applications (Table 2-4).

• In FY 2025, the IRS recognized

nearly 2.1 million organizations,

including new determinations, as

tax exempt. More than 1.9 million

of these organizations were exempt

Number of Approvals of Applications for Tax-Exempt Status,

by Organization Type, Fiscal Year 2025

Social and

recreation clubs

1,451

Other

788

Total:

128,630

Veterans’

organizations

476

Labor

and agriculture

organizations

526

Fraternal

beneficiary

societies

314

SOURCE: 2025 IRS Data Book Table 2-4

Technical Activities and Voluntary Compliance Closures,

Fiscal Year 2025

200

Social welfare

organizations

1,770

Business

leagues

1,392

Religious, charitable,

and similar organizations

121,913

unde r Inte r na l Reve nue C o de

Section 501(c), with 1.6 million of

these qualifying as tax exempt under Internal Revenue Code Section

501(c)(3) (Table 2-6).

400

600

800

1,000

1,200

Voluntary

compliance

closures

Employee

retirement

plans

Tax-exempt

bonds

Technical

activities

Congressional

correspondence

Requests

for rulings

Technical

assistance

SOURCE: 2025 IRS Data Book Table 2-8

Internal Revenue Service Data Book, 2025

Download XLSX

Table 2-1. Selected Taxpayer Assistance and Education Programs, by Type of Assistance or Program, Fiscal Year 2025

Type of assistance or program

Number or percentage

Enterprise telephone assistance, total [1]

38,890,743

Automated

10,331,656

Live

28,559,087

Enterprise telephone level of service (percentage) [2]

53.3

Average speed of answer for live telephone assistance (minutes)

14.4

Customer Service Representative toll-free telephone assistance, total [3]

27,540,877

Automated

8,981,501

Live

18,559,376

Customer Service Representative level of service (percentage) [4]

60.5

Customer Service Representative level of service with automation (percentage) [5]

69.1

Average speed of answer for live toll-free telephone assistance (minutes)

8.9

Tax/Law & Accounts Interactive Voice Response Survey satisfaction rate (percentage) [6]

87.0

Toll-free assistance Trust Score [7]

80.0

Taxpayer Assistance Center contacts [8]

1,954,678

Accuracy of toll-free telephone assistance:

Tax law questions (percent accurate)

86.3

Account questions (percent accurate)

85.2

Taxpayer correspondence:

Total correspondence and amended returns closed [9]

9,595,316

Correspondence customer satisfaction rate (percentage) [10]

n.a.

Forms and publications (paper products):

Orders for forms, publications, and other paper products

1,095,109

Number of non-IRS outlets stocking paper products [11]

6,086

Disaster and emergency assistance:

Disaster incidents:

Federally declared incidents [12]

Areas qualifying for relief [13]

700

Taxpayers assisted:

Number of toll-free disaster hotline calls

65,795

Taxpayer education and tax return preparation for individual taxpayers:

Federal returns prepared through Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs

2,915,907

Volunteers assisting in taxpayer education and return preparation programs

76,314

Volunteer Tax Preparation Assistance sites

9,130

Volunteer Income Tax Assistance and Tax Counseling for the Elderly (percent accurate) [14]

95.8

Identity Protection Personal Identification Numbers issued [15]

12,700,000

Taxpayer outreach for small business and self-employed taxpayers:

Number of events [16]

833

Number of participants

263,149

Electronic newsletter subscriptions:

Number targeted to small business owners

488,396

Number targeted to payroll providers

159,694

Number targeted to tax professionals:

e-News for Tax Pros

463,717

IRS Outreach Connection

148,475

n.a.—Not available.

[1] Includes calls answered across the Service, including telephone lines serving individuals, small business/self-employed, large business and international, and tax-exempt

and government entities.

[2] The Enterprise level of service measures the relative success rate of taxpayers calling to speak with an IRS assistor.

[3] Includes calls answered by Accounts Management (AM) Customer Service Representatives (CSRs) and automated calls. These telephone lines serviced 71% of all

telephone traffic in Fiscal Year (FY) 2025. These lines are included in the Enterprise Telephone assistance volumes above.

[4] The CSR level of service measures the relative success rate of taxpayers calling to speak with a CSR. The CSR level of service includes telephone lines answered

by AM CSRs only. This is the IRS's official measure for telephone level of service.

[5] In addition to answers provided by assistors, the IRS also provides phone service to taxpayers using automation. To better demonstrate the percentage of taxpayers receiving service from either an IRS assistor or through automation, the IRS developed a new measure that expands on the CSR level of service to include

these automated calls.

[6] Based on a telephone survey of customers who called an IRS AM toll-free number to assess their satisfaction with the service they received during their calls.

[7] Based on a telephone survey of customers who called an IRS AM toll-free number and were asked to assess their experiences with the service they received during their

calls. This score follows the Office of Budget and Management (OMB) methodology for calculating Trust, which is posted on Performance.gov. OMB’s Federal Trust goal is

75 or greater.

[8] Includes contacts at 363 IRS Taxpayer Assistance Centers (TACs) and 18 Virtual Service Delivery sites. Excludes Volunteer Income Tax Assistance and Tax

Counseling for the Elderly sites, which are shown separately in this table.

[9] Includes AM adjustments, including individual and business taxpayer correspondence for domestic and international taxpayers; individual and business amended

returns processed; injured spouse claims; applications for Individual Taxpayer Identification Numbers; and applications for exempt organizations and employee plans.

[10] The percentage shown in this table represents the results from the AM Customer Satisfaction (Adjustments) survey and reflects the level of customer satisfaction

with adjustment processing and handling of customer account correspondence, claims, and amended returns. Due to an issue with the contractor, survey results

are not available for FY 2025.

[11] Represents the number of approved organizations that distribute paper forms, instructions, and publications. Some organizations may have multiple sites.

[12] Reflects events where the Federal Emergency Management Agency (FEMA) designated disaster areas and the IRS granted administrative tax relief.

[13] Following a disaster, the governor of the affected state may request a declaration by the president. Therefore, while a disaster incident is declared for a state or territory, typically only a few counties, parishes, municipalities, independent cities, etc., receive relief for each event.

[14] Represents the Quality Statistical Sample accuracy rate of federal returns prepared at Volunteer Income Tax Assistance and Tax Counseling for the Elderly sites.

[15] Represents the number of Identity Protection Personal Identification Numbers (IP PINs) assigned to qualified taxpayers.

[16] Includes tax practitioner institutes, small business forums, small business tax workshops, tax practitioner and payroll provider meetings, governmental contacts,

and miscellaneous stakeholder meetings and events. Includes virtual technology-based sessions.

SOURCES: Taxpayer Services, Operations Support, Program Management Office; Small Business/Self-Employed, Communications, Outreach, Systems and

Solutions; Communications and Liaison, National Public Liaison.

Internal Revenue Service Data Book, 2025

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Table 2-2. Selected Online Taxpayer Assistance, by Type of Assistance, Fiscal Year 2025

Type of assistance

Number or percentage

Assistance provided through IRS.gov:

IRS website usage [1]:

Number of visits

Number of page views

Number of downloads

958,867,542

4,302,635,594

590,663,235

Electronic transactions, total

2,750,405,852

Direct Pay settlements [2]

16,312,721

Get Transcript Mail [3]

Get Transcript Online [4]

ID Verify Web tool [5]

767,314

110,784,899

1,117,513

Identity Protection Personal Identification Numbers issued [6]

1,947,287

Income Verification Express Service [7]

4,159,136

Interactive Tax Assistant [8]

2,139,191

IRS2GO active users [9]

Online Account sessions accessed [10]

9,345,197

158,892,846

Online Employer Identification Number applications

7,487,705

Online Installment Agreements [11]

1,758,873

Tax Withholding Estimator tool [12]

Transcript Delivery System requests fulfilled [13]

2,849,893

2,005,688,427

“Where's My Amended Return” inquiries

10,373,018

“Where’s My Refund” inquiries

416,781,832

Enterprise Taxpayer Self-Assistance Participation Rate (percentage) [14]

96.6

[1] Online assistance is reported as visits, page views, and downloads from www.irs.gov and related hostnames. A website visit is a session that begins when a user

views their first webpage and ends when the user leaves the IRS.gov domain. Users may access multiple webpages during a single visit to the IRS website; these

are counted as page views. Only cookied visits and page views are counted. A download is the process of copying a file, such as a tax form or instructions, from the

IRS.gov website to the user’s personal device.

[2] Represents the total count of payment settlements plus payment reversals from the Direct Pay Application. In prior years, only Direct Pay transactions for individuals were included in these counts; however, in Fiscal Year (FY) 2025, business payments as of October 18, 2025, are also included.

[3] Taxpayers may access the Get Transcript by Mail application by visiting IRS.gov and selecting the “Get Your Tax Record” link. Taxpayers are granted access to

Get Transcript by Mail after completing Secure Access eAuthentication. After successfully registering, the taxpayer may order a tax return transcript and/or a tax

account transcript based on the type and year. The transcript will be delivered by mail to the address on file with the IRS.

[4] Taxpayers may access the Get Transcript Online application by visiting IRS.gov and selecting the “Get Your Tax Record” link. Taxpayers are granted access to Get

Transcript Online after completing Secure Access eAuthentication. After successfully registering, taxpayers may select available transcripts (tax return, tax account,

record of account, wage and income, and/or verification of nonfiling letter) based on the type and year. Transcripts may be viewed online, printed, and/or downloaded.

Multiple transcripts may be ordered in one session.

[5] Represents the number of successful online taxpayer verifications completed. The ID Verify Web tool allows victims of identity theft who have not filed a current

return to resolve issues with their accounts online; taxpayers no longer have to travel to a Taxpayer Assistance Center or call the IRS.

[6] Represents the number of Identity Protection Personal Identification Numbers (IP PINs) issued online only. Additional IP PINs were issued through other means;

see Table 2-1 for information on all IP PINs issued.

[7] Represents the number of transcript requests received electronically from registered participants. The Income Verification Express Service (IVES) allows third- or

fourth-party businesses (participants) to send requests for transcripts electronically for income verification purposes.

[8] Represents the number of interactions completed using the Interactive Tax Assistant (ITA). The ITA is a tax law resource that takes taxpayers through a series of

questions and provides answers to their tax law questions.

[9] Includes the number of users who opened the IRS2GO mobile application at least once during the fiscal year.

[10] Represents the count of sessions of authorized users who accessed the Individual Online Account (IOLA) application. Taxpayers may access their IOLA to view

balance due information, to make and schedule payments, set up short-term or long-term payment plans, view payment history, access tax records, view digital

copies of notices and letters, and approve tax professional authorizations.

[11] Includes the number of individual and business installment agreements established or revised online. It also includes the number of short-term extensions (30,

60, and 120 days) and the number of agreements that required the taxpayer to pay the balance immediately. For information on all Installment Agreements, see

Table 4-1.

[12] Represents the number of Tax Withholding Estimator tool completion events. A change in methodology was made during FY 2024, which excludes sessions where

users generated results but did not download the Form W-4.

[13] The Transcript Delivery System enables authorized tax practitioners to order tax accounts, tax return transcripts, and other tax information for their business and individual clients. Requests are returned to the practitioner’s computer through a secure online connection within minutes of the request. Beginning in FY 2017, the count

changed from counting requests received to actual requests delivered or resolved. The change was made to be consistent with other transcript applications offered.

[14] The percentage of taxpayers using self-assistance tools for their service needs. Beginning in FY 2017, the IRS replaced the Taxpayer Self-Assistance Rate with

a new metric, Enterprise Taxpayer Self-Assistance Participation Rate. The new metric includes established self-service channels such as Where’s My Refund,

Online Employer Identification Number applications, Interactive Tax Assistant, Where’s My Amended Return, Get Transcript Online or by Mail, IRS Data Retrieval

Tool, Transcript Delivery System, Income Verification Express Service, electronic payments, online payment agreements, and automated calls to the IRS. The

metric demonstrates the IRS’s progress toward providing more service options and taxpayers’ adoption of self-assistance. As new self-assistance applications are

provided to the public, they will be added to the methodology.

NOTE: The IRS Video Portal and IRS Data Retrieval Tool were discontinued in FY 2024.

SOURCES: Online Services, IRS.gov; Taxpayer Services, Operations Support, Program Management Office.

Internal Revenue Service Data Book, 2025

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Table 2-3. Taxpayer Advocate Service: Post-Filing Taxpayer Assistance Program, by Type of Primary Issue

and Relief, Fiscal Year 2025

Type of primary issue and relief

Number

Percentage of total

Taxpayer Advocate Service cases received, top fifteen receipts by type of primary issue [1]:

Total

229,760

100.0

Processing Amended Return

38,381

16.7

Pre-Refund Wage Verification Hold

34,517

15.0

Returned/Stopped Refunds

13,710

6.0

Identity Theft

10,897

4.7

Decedent Account Refunds

8,539

3.7

Lost or Stolen Refund

7,463

3.2

Taxpayer Protection Program Issues [2]

7,252

3.2

Closed Underreporter Program

5,985

2.6

Other Collection Issues

5,836

2.5

Missing/Incorrect Payments

5,426

2.4

Unable to Pay (currently not collectible)

5,195

2.3

Processing Original Return

5,158

2.2

Installment Agreements

4,162

1.8

Math Error

4,154

1.8

IRS Offset

4,145

1.8

All Others

68,940

30.0

Taxpayer Advocate Service cases closed, by type of relief [1]:

Total

241,546

100.0

Relief provided to taxpayer, total

171,086

70.8

Taxpayer Assistance Order issued [3]

267

0.1

No Taxpayer Assistance Order issued [3]

170,819

70.7

Full relief

148,655

61.5

Individual taxpayer issue [4, 8]

145,533

60.3

Systemic issue [5, 8]

3,122

1.3

Partial relief

22,164

9.2

Individual taxpayer issue [4, 8]

21,683

9.0

Systemic issue [5, 8]

481

0.2

No relief provided to taxpayer, total

70,460

29.2

Taxpayer Assistance Order rescinded [3]

[6]

No Taxpayer Assistance Order issued [3]

70,431

29.2

No response from taxpayer

33,210

13.7

Full relief already provided by IRS [7]

22,075

9.1

Taxpayer withdrew application for assistance

2,604

1.1

Hardship not related to revenue laws

884

0.4

Hardship not validated

885

0.4

Tax law precluded relief

3,693

1.5

All others

7,080

2.9

[1] This table displays the total number of cases received by the Taxpayer Advocate Service (TAS) in Fiscal Year (FY) 2025 as well as the top 15 types of primary

issues. TAS cases can have more than one issue but they are categorized by their primary issue. TAS generally receives cases from any of the following sources:

IRS employee referrals based on IRS guidance, direct taxpayer requests for assistance (by phone, in person, outreach activities, or through correspondence), practitioners, and congressional office referrals. In FY 2025, of the 229,760 TAS case receipts, 46,099 receipts, or 20% of all receipts, were from congressional offices.

From FY 2000 through FY 2019, TAS congressional receipts averaged 7% of all cases received. However, due to an increased backlog because of the effects of the

COVID-19 pandemic, more taxpayers reached out to their congressional representatives, who in turn contacted TAS to address the taxpayers’ issues with the IRS.

[2] Includes cases detected through the Taxpayer Protection Program process as potential stolen identity returns.

[3] The National Taxpayer Advocate has the authority to issue a Taxpayer Assistance Order (TAO) when a taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the Internal Revenue laws are being administered if relief is not granted. A TAO directs an IRS organizational unit to take a

specific action or to review, expedite consideration of, or reconsider a taxpayer’s case. In the majority of cases, TAS can resolve taxpayers’ issues without issuing

TAOs. A TAO may be issued in one fiscal year and closed in another.

[4] An individual taxpayer issue is a single issue (applicable to an individual, corporation, or other entity) that requires a change or modification to an account.

[5] A systemic issue may result in a change or modification to an established IRS procedure, process, or operation (e.g., computer program) that potentially impacts more

than one taxpayer.

[6] Less than 0.05%.

[7] Another IRS division provided relief before TAS intervention. Due to a system change, this metric was renamed from "No relief provided by Taxpayer Advocate

Service".

[8] Due to a system change, TAS no longer tracks Individual Issue Relief and Systemic Issue Relief separately as of August 2025.

NOTES:

Cases may be received in one fiscal year and closed in another.

Detail may not add to totals because of rounding.

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers resolve problems with the IRS, protects taxpayers’ rights under

the Taxpayer Bill of Rights, and recommends changes that will prevent the problems.

SOURCE: Taxpayer Advocate Service, Technical Analysis & Guidance.

More information can be found at: Taxpayer Advocate Service.

Internal Revenue Service Data Book, 2025

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Table 2-4. Closures of Applications for Tax-Exempt Status, by Organization Type and Internal Revenue Code

Section, Fiscal Year 2025

Closures of applications for tax-exempt status [1]

Type of organization,

Internal Revenue Code Section

Total

Approved

Disapproved

Other [2]

(1)

(2)

(3)

(4)

Tax-exempt organizations and other entities, total [3]

145,202

128,642

149

16,411

Section 501(c) by subsection, total

145,162

128,630

148

16,384

130

114

137,543

121,913

117

15,513

2,083

1,770

300

592

526

(6) Business leagues

1,558

1,392

158

(7) Social and recreation clubs

1,640

1,451

182

(8) Fraternal beneficiary societies

353

314

(9) Voluntary employees’ beneficiary associations

(10) Domestic fraternal beneficiary societies

234

211

(1) Corporations organized under Act of Congress

(2) Title-holding corporations

(3) Religious, charitable, and similar organizations [4]

(4) Social welfare organizations

(5) Labor and agriculture organizations

(12) Benevolent life insurance associations

(13) Cemetery companies

271

263

(14) State-chartered credit unions

(15) Mutual insurance companies

(16) Cooperative organizations to finance crop operations

(17) Supplemental unemployment benefit trusts

(19) Veterans’ organizations

536

476

(25) Holding companies for pensions and other entities

(29) Qualified nonprofit health insurance issuers

Section 501(d) Religious and apostolic associations

Section 521 Farmers’ cooperatives

d—Not shown to avoid disclosure of information about specific organizations. However, the data are included in the appropriate totals.

[1] Reflects all case closures of applications for the Exempt Organizations function. These include not only initial applications for tax-exempt status, but also other

determinations, such as public charity and private foundation status determinations, advance approval of scholarship grant procedures, and group determinations of

tax-exempt status.

[2] Includes applications withdrawn by organizations, applications that did not include the required information, incomplete applications, IRS correction disposals, and

others.

[3] No applications were closed for teacher’s retirement fund associations (Section 501(c)(11)), employee-funded pension trusts (Section 501(c)(18)), black lung benefit

trusts (Section 501(c)(21)), withdrawal liability payment fund (Section 501(c)(22)), veterans’ associations founded prior to 1880 (Section 501(c)(23)), state-sponsored

high-risk health insurance (Section 501(c)(26)), state-sponsored workers’ compensation reinsurance organizations (Section 501(c)(27)), and the National Railroad

Retirement Investment Trust (Section 501(c)(28)). Tax-exempt status for legal services organizations (Section 501(c)(20)) was revoked effective June 20, 1992; taxexempt status for trusts described in Section 4049 of the Employee Retirement Income Security Act of 1974 (ERISA) (Section 501(c)(24)) was repealed in 2006.

[4] Includes private foundations and nonexempt charitable trusts (Section 4947(a)(1)). Not all organizations described in Section 501(c)(3) must apply for recognition

of tax-exempt status, including churches, interchurch organizations of local units of a church, integrated auxiliaries of a church, conventions or associations of

churches, and organizations (other than private foundations as described in Section 509(a)) that have normal gross receipts in each taxable year of not more than

$5,000. In addition, organizations may be recognized as tax-exempt under Section 501(c)(3) without filing an application if they are included in a group exemption

letter given to an affiliated parent organization.

NOTE:

Organizations that meet the requirements of Internal Revenue Code Section 501(a) are exempt from federal income taxation. Organizations may request a determination regarding recognition of their tax-exempt status by completing and submitting the appropriate application form. Information regarding the requirements for

recognition of exemption and the forms used to request a determination can be found in Publication 557, Tax-Exempt Status for Your Organization, and Revenue

Procedure 2022–5.

SOURCE: Tax Exempt and Government Entities.

Internal Revenue Service Data Book, 2025

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Table 2-5. Receipts of Form 8976, Notices of Intent To Operate Under Section 501(c)(4), Fiscal Year 2025

Notices of intent to operate under Section 501(c)(4)

Type of notification

Notice of Intent To Operate Under Section 501(c)(4), Form 8976 [3]

Total received [1]

Acknowledged

Rejected [2]

(1)

(2)

(3)

3,260

3,231

393

[1] Includes notifications received, but not yet acknowledged or rejected. The number of notices acknowledged and rejected may also include notices received in the

prior fiscal year.

[2] Examples of notices that would be rejected include notices from organizations not required to file Form 8976 (e.g., organizations that filed Form 990, Return of

Organization Exempt from Income Tax, Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, or Form 990-N, Electronic Notice (e-Postcard)

for Tax-Exempt Organizations Not Required To File Form 990 or Form 990-EZ, or Form 1024, Application for Recognition of Exemption Under Section 501(a), on or

before July 8, 2016, or organizations already exempt under other Internal Revenue Code subsections) or where the IRS cannot confirm an organization’s Employer

Identification Number.

[3] The Protecting Americans from Tax Hikes (PATH) Act of 2015 instituted Internal Revenue Code Section 506, which requires an organization to notify the IRS of its

intent to operate as a Section 501(c)(4) organization within 60 days of formation. These organizations (civic leagues, organizations operated exclusively to promote

social welfare, and local associations of employees) notify the IRS by electronically submitting Form 8976, Notice of Intent To Operate Under Section 501(c)(4),

along with the appropriate user fee. Submission of the Form 8976 does not constitute a request for a determination letter for recognition as tax exempt under 501(c)

(4) nor is the acknowledgment of receipt of an organization’s Form 8976 a determination of tax-exempt status by the IRS. An organization that submits a notification

on Form 8976 has the option to subsequently request a determination of tax-exempt status by filing Form 1024-A, Application for Recognition of Exemption Under

Section 501(c)(4) of the Internal Revenue Code. Organizations that intend to operate as Section 501(c)(4) organizations are also required to file Form 990, Form

990-EZ, or Form 990-N.

SOURCE: Tax Exempt and Government Entities.

Internal Revenue Service Data Book, 2025

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Table 2-6. Tax-Exempt Organizations, Nonexempt Charitable Trusts, and Nonexempt Split-Interest Trusts,

Fiscal Year 2025

Type of organization, Internal Revenue Code Section

Number of

organizations

Tax-exempt organizations, nonexempt charitable trusts, and split-interest trusts, total

2,068,741

Recognized Section 501(c) by subsection, total [1]

1,916,367

(1) Corporations organized under Act of Congress

(2) Title-holding corporations

(3) Religious, charitable, and similar organizations [2]

753

4,051

1,596,231

(4) Social welfare organizations

69,617

(5) Labor and agriculture organizations

43,580

(6) Business leagues

57,916

(7) Social and recreation clubs

46,735

(8) Fraternal beneficiary societies

35,127

(9) Voluntary employees’ beneficiary associations

5,386

(10) Domestic fraternal beneficiary societies

14,486

(12) Benevolent life insurance associations

5,381

(13) Cemetery companies

9,643

(14) State-chartered credit unions

1,399

(15) Mutual insurance companies

571

(17) Supplemental unemployment compensation trusts

(19) Veterans’ organizations

(25) Holding companies for pensions and other entities

24,848

512

Other 501(c) subsections [3]

Recognized Section 501(d) Religious and apostolic associations

239

Section 527 Political organizations

49,048

Nonexempt charitable trusts and split-interest trusts

103,087

[1] The number of organizations, by 501(c) subsections, includes organizations that applied for and received recognition of tax-exempt status, or that are exempt by

virtue of a tax treaty.

[2] Includes private foundations and organizations that are recognized as tax-exempt under Section 501(c)(3) without filing an application because they are included

in a group exemption letter given to an affiliated parent organization. Not all organizations described in Section 501(c)(3) must apply for recognition of tax-exempt

status, including churches, interchurch organizations of local units of a church, integrated auxiliaries of a church, conventions or associations of churches, and

organizations (other than private foundations as described in Section 509(a)) that have normal gross receipts in each taxable year of not more than $5,000. Section

501(c)(3) organizations that have not applied for recognition of tax-exempt status are not included in this number.

[3] Includes teachers’ retirement funds (Section 501(c)(11)), corporations organized to finance crop operations (Section 501(c)(16)), employee-funded pension trusts

(Section 501(c)(18)), black lung benefit trusts (Section 501(c)(21)), veterans’ associations founded prior to 1880 (Section 501(c)(23)), trusts described in Section

4049 of the Employee Retirement Income Security Act of 1974 (ERISA) (Section 501(c)(24)), state-sponsored high-risk health insurance organizations (Section

501(c)(26)), state-sponsored workers’ compensation reinsurance organizations (Section 501(c)(27)), and qualified nonprofit health insurance issuers (Section 501(c)

(29)). Tax-exempt status for legal services organizations (Section 501(c)(20)) was revoked effective June 20, 1992; tax-exempt status for trusts described in Section

4049 of the Employee Retirement Income Security Act of 1974 (ERISA) (Section 501(c)(24)) was repealed in 2006.

SOURCE: Tax Exempt and Government Entities.

Internal Revenue Service Data Book, 2025

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Table 2-7. Determination Letters Issued on Employee Retirement Plans, by Type and Disposition of Plan,

Fiscal Year 2025

Defined benefit plans [1]

Defined contribution plans [2]

Disposition of plan,

number of plans

and number

of employees

Total

Traditional [3]

Hybrid/

PEP [4]

Total

Section

401(k) [5]

ESOP [6]

Profitsharing [7]

Other [8]

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Number of qualified plans [9]

1,011

Total:

638

373

922

163

582

147

Initial qualifications:

Number of qualified plans

Number of participating employees [10]

314

179

135

618

446

111

326,634

278,016

48,618

350,251

57,889

80,249

9,018

203,095

Amendments:

Number of qualified plans

Number of participating employees [10]

110

49,613

4,256

45,357

411,012

175,093

235,908

Terminations:

Number of qualified plans

Number of participating employees [10]

587

399

188

273

123

102,864

69,162

33,702

30,760

1,419

8,678

2,343

18,320

d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

[1] A defined benefit plan is a retirement plan that does not maintain individual account balances that reflect the accrued benefits of each plan participant. Instead, the

accrued benefits are determined by a formula stated in the plan.

[2] A defined contribution plan is a retirement plan that provides an individual account for each participant. Benefits are based solely on amounts contributed to the

participant’s account and any earnings on these contributions.

[3] A traditional defined benefit plan is a retirement plan that does not maintain individual account balances (unlike Hybrid/PEP) that reflect the accrued benefits of each

plan participant. Instead, the accrued benefits are determined by a formula stated in the plan.

[4] The types of plans in the hybrid/PEP include cash balance plans, pension equity plans (PEP), and any other nonallocable or nonspecified plans. A cash balance

plan is a defined benefit plan under which the benefit formula is expressed as the current balance of a hypothetical account maintained for the participant. A PEP is

a defined benefit plan under which the benefit formula is expressed as the value of an accumulated percentage of the participant’s final average compensation.

[5] A 401(k) plan is a retirement plan in which employees may make salary deferral (salary reduction) contributions on a post-tax and/or pretax basis. Employers may

make matching or nonelective contributions to the plan on behalf of eligible employees and may also add a profit-sharing feature to the plan.

[6] There are two types of employee stock ownership plans (ESOPs): a “leveraged” employee stock ownership plan and a “nonleveraged” employee stock ownership

plan. A leveraged ESOP is a retirement plan in which a company leverages its credit to borrow money to fund the retirement plan. The company uses the borrowed

funds to purchase shares from the company’s treasury for the retirement plan and makes annual contributions to repay the original loan. A nonleveraged ESOP is

a retirement plan in which a company contributes either cash to purchase outstanding shares of company stock or contributes a certain amount of shares from the

company’s treasury to employee accounts.

[7] A profit-sharing plan is a retirement plan that gives employees a share in the profits of the company. Contributions to employee retirement accounts are determined

as a percentage of annual company profits.

[8] Other plans are defined contribution plan types not included in this table. In Fiscal Year (FY) 2025, these were money purchase plans, stock bonus plans, and

403(b) plans. A money purchase retirement plan is a retirement plan under which employer contributions are based on a fixed percentage of compensation; contributions are required every year, regardless of earnings and profits. A stock bonus plan is a retirement plan that is funded by employer contributions of corporate

stock. A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)(3) tax-exempt organizations.

[9] Reflects retirement plans for which IRS issued determination letters. Regardless of plan type, all plans in this table also satisfied the qualification requirements of

federal pension law. No adverse determination letters were issued in FY 2025.

[10] Totals may be overstated to the extent that employees who participate in more than one plan may be counted more than once.

NOTE: The determination letter application process is voluntary; if and when employers decide to file can cause significant differences in the data from year to year.

SOURCE: Tax Exempt and Government Entities.

Internal Revenue Service Data Book, 2025

Download XLSX

Table 2-8. Technical Activities and Voluntary Compliance Closures, Fiscal Year 2025

Activity

Total [1]

Technical activities:

Number

completed

1,579

514

Requests for rulings [2]

Technical assistance [3]

Opinion letters on prototype plans [4]

Congressional correspondence [5]:

Tax-exempt organizations

Employee retirement plans

Voluntary compliance closures:

Tax-exempt bonds

Employee retirement plans

374

1,065

1,058

[1] The counts provided pertain to employee retirement plans except where noted.

[2] Includes only closures of the requests for rulings over which the Employee Plans program has authority. See Table 5-1 for Tax Exempt and Government Entities

letter rulings issued by Associate Chief Counsel (Employee Benefits, Exempt Organization and Employment Taxes).

[3] Includes assistance provided to other IRS business operating divisions, Associate Chief Counsel and Division Counsel, Department of Treasury, Department of

Labor, and Pension Benefit Guaranty Corporation, among others.

[4] Includes opinion letters issued to Individual Retirement Arrangements (IRAs), Simplified Employee Pensions (SEPs), and Savings Incentive Match Plans for

Employees (SIMPLEs).

[5] Includes inquiries from members of Congress and their staff addressed to the Tax Exempt and Government Entities Commissioner or the function-specific directors.

SOURCE: Tax Exempt and Government Entities.

Internal Revenue Service Data Book, 2025

Compliance Activities, Fiscal Year 2025

Number of activities

Tax-exempt

examination

Recommended additional tax and assessments

Field examination

$19.1B

Math error

notices

Automated Substitute

for Return

Correspondence

examination

$7.7B

Automated

Underreporter

Total

$35.7B

Correspondence

examination

Field

examination

2025

Automated

Substitute

for Return

$2.9B

Automated

Underreporter

$5.9B

NOTE: Detail may not add to total due to rounding.

SOURCE: 2025 IRS Data Book Tables 3-2, 3-5, 3-8, and 3-9

Compliance Presence

This section of the IRS Data Book

highlights the IRS’s compliance efforts.

Examinations (audits) of most types of

tax returns, information reporting and

verification, math error notices, and

criminal investigations are critical tools

to determine if income, expenses, and

credits are being accurately reported

and to identify and resolve taxpayer

errors and to identify fraud. These tools

ensure the IRS has a presence across

all types of taxpayers, for all income

and asset levels.

For the past decade, the IRS has seen

an increase in the number and complexity of returns filed paired with a

decrease in resources available for examinations. The Service is constantly

adapting and improving its processes

to identify errors, detect fraudulent

activity, and ensure resources are allocated as efficiently and effectively as

possible. While the IRS accepts most

returns as filed, some are selected for

examination using various methods,

including random sampling and computerized screening. IRS examinations

are conducted through the mail (correspondence) or face-to-face (field).

The IRS also offers programs that

encourage a more proactive approach

to ensuring tax compliance for large

and international businesses. Tax certainty programs, including the Advance

Pricing Agreement Program and

the Compliance Assurance Process

Program, help taxpayers improve their

federal tax compliance via cooperation with the IRS prior to the filing of

tax returns.

The IRS gathers independent information about income received and taxes

withheld from information returns, such

as Forms W–2 and 1099 filed by employers and other third parties. The

IRS uses this information to verify selfreported income and tax on returns

filed by taxpayers. With its Automated

Underreporter Program, the IRS matches these information returns to tax

returns and contacts taxpayers to resolve discrepancies. In the Automated

Substitute for Return Program, the IRS

uses information returns from third parties to identify nonfilers; construct tax

returns for certain nonfilers based on

that third-party information; and assess

tax, interest, and penalties based on the

substitute returns. To further verify the

accuracy of reported information, the

IRS also checks for mathematical and

clerical errors before refunds are paid.

IRS’s Criminal Investigation function

conducts investigations of alleged

criminal violations of the tax code and

related financial statutes, which may

in turn lead to prosecution, fines, and

imprisonment.

Highlights of the Data

• For all returns filed for Tax Years (TY) 2015 through

2023, the IRS has examined 0.36% of individual returns

filed and 0.57% of corporation returns filed, as of the

end of Fiscal Year (FY) 2025 (Table 3-1).

• The IRS has examined the returns of 7.9% of taxpayers

filing individual returns reporting total positive income

of $10 million or more for TYs 2015 through 2023, as of

the end of FY 2025 (Table 3-1).

Internal Revenue Service Data Book, 2025

Percentage of Individual Returns Examined, by Size of Total Positive Income, Tax Years 2015–2023

1.00%

Total positive income:

$1 under $100K

1.5%

Total positive income:

$100K under $1M

15%

$500K under $1M

Total positive income:

$1M or more, and no total

positive income

No total positive income

Individual income

tax returns, total

0.75%

$10M or more

$1 under $25K

$200K under $500K

1.0%

10%

$75K under $100K

0.50%

$5M under $10M

0.25%

0.5%

$25K

under

$50K

$50K under $75K

2015

Individual income

tax returns, total

$1M under $5M

Individual income

tax returns, total

$100K under $200K

22 2023

2015

22 2023

2015

22 2023

NOTE: Represents total returns (closed and in-process) examined for each classification, as a percentage of the total number of returns filed for the tax year for that classification. Percentages for recent

tax years (dashed segments) may increase as additional examinations are opened, as these returns are still within the statute of limitations.

SOURCE: 2025 IRS Data Book Table 3-1

Number of Returns Examined,

Fiscal Years 2021–2025

1.0M

All returns

750K

500K

Individual

returns

• In FY 2025, the IRS closed 497,621

tax return audits, resulting in $26.8

billion in recommended additional

tax (Table 3-2).

250K

2021

2022

• The exam coverage rate for TY

2021 (the most recent year outside

the statute of limitations period) of

individual taxpayers reporting total

positive income (TPI) of $10 million

or more was 6.6%. The rate for taxpayers with TPI of $5 million–$10

million was 3.9%, and 0.9% for

those with TPI of $1 million–$5 million (Table 3-1).

2023

2024

SOURCE: Selected IRS Data Books, Table 3-2

2025

• Of these closed examinations,

12,192 taxpayers, or 2.5%, did

not agree with the IRS examiner’s

determination, resulting in an unagreed recommended additional

tax of $12.6 billion (Table 3-2).

• In FY 2025, 19.0% of exams were

conducted in the field, yielding

$19.1 billion in additional recommended tax (Table 3-2).

• The remaining 81.0% of audits were

conducted via correspondence, resulting in more than $7.7 billion of additional recommended tax (Table 3-2).

• In FY 2025, 20,892 examinations

protected a total of more than $10.7

billion in refund payments, of which

$10.6 billion came from field examinations and $104.3 million from correspondence examinations (Table 3-3).

• In FY 2025, there were 16,158 examinations resulting in refunds to

the taxpayer, totaling $10.4 billion.

Of this, $7.8 billion was refunded to

corporations (Table 3-4).

• The IRS examined 7,914 tax-exempt organization, employee retirement plan, government entity,

tax-exempt bond, and related taxable returns in FY 2025 (Table 3-5).

• In FY 2025, 144 Advance Pricing

Agreements were executed, 79.9%

of which were bilateral in nature

(Table 3-6).

• A total of 119 corporate taxpayers participated in the TY 2025 Compliance

Assurance Process Program during

FY 2025 (Table 3-7).

• The IRS closed 987,460 cases under the Automated Underreporter

Program in FY 2025, resulting in

$5.9 billion in additional assessments. The IRS closed 592,773 cases under its Automated Substitute

for Return Program, resulting in

$2.9 billion in additional assessments (Table 3-8).

• The IRS received 4.5 billion thirdparty information returns in FY

2025; of these, 93.9% were filed

electronically (Table 3-8).

• For TY 2024 individual income tax

returns processed during FY 2025,

Internal Revenue Service Data Book, 2025

Number of Information Returns

Received, by Type, Fiscal Year 2025

Other [1]

272.5M

Electronic

4.2B

Number of Returns Examined, by Examination Type, Fiscal Years 2016–2025

1.50M

Correspondence

1.25M

Field

1.00M

0.75M

0.50M

0.25M

Paper

885K

= 10M

[1] Includes forms processed by the Social Security

Administration.

SOURCE: 2025 IRS Data Book Table 3-8

the two most common math error types were related to Adjusted

Gross/ Taxable Income Amount,

which made up 25.6% of total math

errors, and Tax Calculation/Other

Taxes, which accounted for 24.2%.

The most common type of error for

TY 2023 and prior-year returns processed in FY 2025 was errors related

to the Recovery Rebate Credit, making up 31.8% of the total (Table 3-9).

• For these TY 2024 returns, the IRS

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

SOURCE: Selected IRS Data Books, Table 3-2

sent 951,789 notices to taxpayers

for nearly 1.2 million math errors

identified. For TY 2023 and prioryear returns, 488,539 notices were

sent for 587,410 math errors identified (Table 3-9).

• In FY 2025, the IRS completed

2,850 criminal investigations in

three areas—1,085 legal-source

tax crime cases, which involve

activities, industries, and occupations that generate legitimate

income or threats to the tax system;

1,195 illegal-source financial crime

cases, which relate to proceeds

derived from unlaw ful sources

such as money laundering; and 570

narcotics-related financial crime

cases, which involve investigating

narcotics-related tax and moneylaundering crimes. These cases are

often investigated in cooperation

with the Justice Department and

other law enforcement agencies

(Table 3-10).

Number of Criminal Investigations Completed, by Type, Fiscal Year 2025

Referrals for prosecution

Legal source

tax crimes

Investigations completed

without prosecution

Illegal source

financial crimes

Narcotics-related

financial crimes

500

1,000

1,500

SOURCE: 2025 IRS Data Book Table 3-10

Internal Revenue Service Data Book, 2025

Download XLSX

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type

and Size of Return, Tax Years 2015–2023

[Money amounts are in thousands of dollars]

Tax Year 2023†

Type and size of return

All returns

filed for Tax

Year 2023 [1]

Returns examined

Closed [2]

process [3]

Percentage

covered [4]

(4)

Number

of returns

examined

with no

change [5]

(5)

Recommended

additional

tax

(1)

(2)

(3)

All returns, total

211,253,861

126,222

45,484

[6]

10,856

1,082,938

(6)

Individual income tax returns, total

160,934,651

119,805

39,461

0.1

10,010

788,574

Size of total positive income [7]:

No total positive income

964,115

1,087

2,065

0.3

39,207

$1 under $25,000

39,730,822

52,457

11,522

0.2

3,847

268,377

$25,000 under $50,000

36,184,914

38,345

9,843

0.1

2,997

233,996

$50,000 under $75,000

24,596,896

11,460

4,245

0.1

742

73,362

$75,000 under $100,000

16,133,400

5,083

2,001

[8]

461

32,728

$100,000 under $200,000

28,469,184

7,421

2,796

[8]

831

53,260

$200,000 under $500,000

11,633,274

2,115

2,069

[8]

521

28,059

$500,000 under $1,000,000

1,957,595

831

1,002

0.1

222

18,263

$1,000,000 under $5,000,000

836,921

634

1,182

0.2

186

19,449

$5,000,000 under $10,000,000

58,288

220

950

2.0

10,445

$10,000,000 or more

36,697

145

1,747

5.2

11,428

International returns [9]

332,545

[8]

Returns with earned income tax credit [10]

24,439,936

70,283

8,607

0.3

6,618

423,736

Corporation income tax returns, except Form 1120-S, total [11]

1,575,851

584

1,719

0.1

272

24,147

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

348,190

224

0.1

2,741

$1 under $250,000

614,796

166

235

0.1

5,751

$250,000 under $1,000,000

270,334

107

159

0.1

3,042

$1,000,000 under $5,000,000

189,329

113

0.1

1,220

$5,000,000 under $10,000,000

41,430

0.1

[12]

$10,000,000 under $50,000,000

48,540

254

0.6

1,674

$50,000,000 under $100,000,000

10,116

121

1.4

5,018

$100,000,000 under $250,000,000

8,535

1.3

2,531

$250,000,000 under $500,000,000

4,213

1.5

142

$500,000,000 under $1,000,000,000

2,937

2.4

$1,000,000,000 under $5,000,000,000

3,442

178

5.8

$5,000,000,000 under $20,000,000,000

1,096

9.9

570

100

21.9

2,028

Form 1120-C returns [13]

8,390

[8]

Form 1120-F returns [14]

23,933

[8]

Partnership returns [15]

4,575,280

544

[8]

N/A

S corporation returns [16]

5,440,879

143

915

[8]

N/A

Estate and trust income tax returns [17]

3,091,353

[8]

27,040

0.3

387

$20,000,000,000 or more

Estate tax returns [18]

Gift tax returns

305,484

[8]

164

Employment tax returns

34,233,381

3,651

2,092

[8]

190

100,139

Excise tax returns [19]

169,527

1,402,486

1,978

562

0.2

300

Other taxable returns [20]

[6]

Other nontaxable returns [21]

[6]

N/A

Footnotes at end of table.

Internal Revenue Service Data Book, 2025

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type

and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2022†

Type and size of return

All returns

filed for

Tax Year

2022 [1]

Returns examined

Closed [2]

process [3]

Percentage

covered [4]

Number

of returns

examined

with no

change [5]

Recommended

additional

tax

(7)

(8)

(9)

(10)

(11)

(12)

All returns, total

212,688,164

441,113

59,971

[6]

51,521

6,763,988

Individual income tax returns, total

161,666,477

421,832

50,781

0.3

47,358

5,846,307

Size of total positive income [7]:

No total positive income

1,946,923

10,639

3,804

0.7

114

467,916

$1 under $25,000

42,539,044

193,082

13,728

0.5

13,769

1,958,506

$25,000 under $50,000

36,910,750

94,558

7,388

0.3

6,153

1,108,718

$50,000 under $75,000

24,185,929

23,912

3,160

0.1

1,036

404,046

$75,000 under $100,000

15,518,078

11,004

1,731

0.1

671

195,278

$100,000 under $200,000

26,782,219

19,591

3,274

0.1

1,895

423,416

$200,000 under $500,000

10,632,180

30,411

6,825

0.4

8,603

347,155

$500,000 under $1,000,000

1,875,646

21,323

4,045

1.4

8,421

228,022

$1,000,000 under $5,000,000

839,856

12,889

3,117

1.9

4,590

225,628

$5,000,000 under $10,000,000

63,842

2,257

900

4.9

1,144

103,264

$10,000,000 or more

42,191

1,759

1,014

6.6

954

379,024

International returns [9]

329,819

407

1,795

0.7

5,334

Returns with earned income tax credit [10]

24,086,346

180,502

422

0.8

18,746

983,178

Corporation income tax returns, except Form 1120-S, total [11]

1,564,896

2,973

2,197

0.3

1,494

173,154

No balance sheet

347,995

365

345

0.2

19,209

$1 under $250,000

615,493

754

366

0.2

288

22,292

$250,000 under $1,000,000

268,941

527

264

0.3

189

17,439

$1,000,000 under $5,000,000

184,353

268

136

0.2

118

11,971

$5,000,000 under $10,000,000

39,908

0.3

927

$10,000,000 under $50,000,000

45,877

412

298

1.5

336

4,393

$50,000,000 under $100,000,000

9,670

245

127

3.8

197

13,735

$100,000,000 under $250,000,000

8,295

232

134

4.4

196

3,648

$250,000,000 under $500,000,000

4,061

2.1

418

$500,000,000 under $1,000,000,000

2,824

1.8

$1,000,000,000 under $5,000,000,000

3,408

103

3.8

2,286

$5,000,000,000 under $20,000,000,000

1045

125

14.7

*19

42,282

$20,000,000,000 or more

543

122

29.1

34,531

Form 1120-C returns [13]

8,796

[8]

Form 1120-F returns [14]

23,687

[8]

Partnership returns [15]

4,500,186

451

1,160

[8]

371

N/A

S corporation returns [16]

5,266,702

1,279

1,145

[8]

428

N/A

Estate and trust income tax returns [17]

3,077,105

[8]

512

30,345

356

273

2.1

154

40,884

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

Estate tax returns [18]

348,643

184

0.1

129

23,517

Employment tax returns

34,801,411

10,457

3,712

[8]

834

426,260

Excise tax returns [19]

Gift tax returns

1,432,399

3,448

454

0.3

748

251,962

Other taxable returns [20]

[6]

113

[6]

1,392

Other nontaxable returns [21]

[6]

100

[6]

N/A

Footnotes at end of table.

Internal Revenue Service Data Book, 2025

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type

and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2021

Type and size of return

All returns

filed for

Tax Year

2021 [1]

Returns examined

Closed [2]

process [3]

Percentage

covered [4]

Number

of returns

examined

with no

change [5]

Recommended

additional

tax

(13)

(14)

(15)

(16)

(17)

(18)

All returns, total

212,127,659

544,417

18,191

[6]

77,722

9,310,125

Individual income tax returns, total

161,206,833

498,386

11,989

0.3

65,979

6,970,351

Size of total positive income [7]:

No total positive income

2,931,717

51,677

2,417

1.8

947

1,888,361

$1 under $25,000

44,983,091

225,429

2,077

0.5

34,224

2,162,318

$25,000 under $50,000

37,679,393

81,804

1,101

0.2

10,074

680,207

$50,000 under $75,000

23,132,910

34,343

557

0.2

3,407

296,177

$75,000 under $100,000

14,828,621

22,545

375

0.2

2,227

203,838

$100,000 under $200,000

24,900,466

39,391

678

0.2

4,697

373,974

$200,000 under $500,000

9,597,600

20,305

757

0.2

4,269

256,019

$500,000 under $1,000,000

1,779,838

9,858

787

0.6

2,615

168,021

$1,000,000 under $5,000,000

867,592

6,777

1,397

0.9

1,416

290,958

$5,000,000 under $10,000,000

71,862

2,317

454

3.9

919

169,622

$10,000,000 or more

51,250

2,680

695

6.6

1,151

469,619

International returns [9]

382,493

1,260

694

0.5

11,237

Returns with earned income tax credit [10]

32,216,183

223,959

164

0.7

42,051

1,242,885

Corporation income tax returns, except Form 1120-S, total [11]

1,557,525

4,929

1,325

0.4

1,830

559,726

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

331,115

560

198

0.2

45,847

$1 under $250,000

632,014

1,290

123

0.2

351

45,570

$250,000 under $1,000,000

278,878

1,305

109

0.5

440

44,673

$1,000,000 under $5,000,000

176,971

731

109

0.5

347

34,038

$5,000,000 under $10,000,000

37,760

176

0.6

11,127

$10,000,000 under $50,000,000

42,316

323

126

1.1

187

19,947

$50,000,000 under $100,000,000

8,835

158

2.6

12,595

$100,000,000 under $250,000,000

7,394

175

3.5

111

7,172

$250,000,000 under $500,000,000

3,729

1.1

1,582

$500,000,000 under $1,000,000,000

2,448

2.3

1,537

$1,000,000,000 under $5,000,000,000

2,973

109

5.7

49,796

$5,000,000,000 under $20,000,000,000

932

119

18.5

68,924

$20,000,000,000 or more

512

140

35.9

215,674

Form 1120-C returns [13]

8,956

[8]

Form 1120-F returns [14]

22,692

0.1

1,163

Partnership returns [15]

4,467,584

3,845

1,403

0.1

3,405

N/A

S corporation returns [16]

5,120,552

5,663

835

0.1

2,745

N/A

Estate and trust income tax returns [17]

3,060,773

114

[8]

100,676

Estate tax returns [18]

34,367

856

2.6

288

304,566

Gift tax returns

448,155

486

0.1

277

112,746

Employment tax returns

34,798,162

25,097

2,013

0.1

1,792

1,076,429

Excise tax returns [19]

1,433,708

4,837

355

0.4

1,257

183,724

Other taxable returns [20]

[6]

214

[6]

108

1,906

Other nontaxable returns [21]

[6]

N/A

Footnotes at end of table.

Internal Revenue Service Data Book, 2025

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type

and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2020

Type and size of return

All returns

filed for

Tax Year

2020 [1]

Returns examined

Closed [2]

process [3]

Percentage

covered [4]

Number

of returns

examined

with no

change [5]

Recommended

additional

tax

(19)

(20)

(21)

(22)

(23)

(24)

All returns, total

208,076,471

538,002

10,143

[6]

80,009

10,203,545

Individual income tax returns, total

164,511,483

488,468

6,646

0.3

69,345

5,555,769

Size of total positive income [7]:

No total positive income

3,631,912

36,512

1,721

1.1

632

2,056,503

$1 under $25,000

49,787,775

213,022

316

0.4

36,957

1,102,343

$25,000 under $50,000

39,516,857

93,166

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