# 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

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## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

2025

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

v

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

vi

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
0

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
0

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
Individual
andand
estate
estate
andand
trusttrust
income
income
taxes
taxes

$0.4T

$200B

$100B

$0.2T

0

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

0

2025

SOURCE: 2025 IRS Data Book Table 1-1

1

Internal Revenue Service Data Book, 2025

Number of Returns Filed, by Return Type, Fiscal Year 2025
0

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

2

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.

n.a.

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.

n.a.

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.

n.a.

n.a.

Individual income tax payments [5]

903,454,995

983,728,336

18.5

n.a.

n.a.

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.

n.a.

n.a.

96,326,372

94,425,648

1.8

n.a.

n.a.

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.

3

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
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.

4

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.

5

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.

6

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

37

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

89

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

78

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

97

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

72

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

69

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

31

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

70

1,039

4,047

5,271

118,956

Puerto Rico

149

247,389

30

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.

7

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.

8

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

d

2,177

262,493

89

Other [12]

1,325,247

49,225

d

20,835

661,469

77,941

Footnotes at end of table.

9

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

33

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

23

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

22

251,058

39,500

92,627

1,728

10,381

118,325

District of Columbia

9,023

31

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

27

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

55

1,631,376

35,490

380,776

21,638

35,212

416,838

Iowa

31,190

16

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

32

1,072,359

26,190

180,918

11,962

17,672

266,520

Louisiana

36,679

45

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

75

2,663,961

68,365

586,944

19,881

45,290

707,586

Minnesota

71,914

54

1,609,719

39,509

419,859

23,842

40,830

444,992

Mississippi

26,784

23

683,224

9,878

98,638

10,617

12,109

216,685

Missouri

68,685

55

1,466,315

84,957

414,944

21,072

48,054

499,831

Montana

13,003

17

291,375

12,673

104,060

5,988

10,016

150,616

Nebraska

19,782

12

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

d

207,978

6,509

49,319

11,879

5,479

64,117

Ohio

134,908

98

2,825,629

89,408

643,996

32,280

101,501

926,216

Oklahoma

34,178

28

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

26

343,721

11,607

99,122

1,465

5,812

71,672

South Carolina

59,304

93

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

40

756,454

19,755

294,348

7,180

11,642

408,421

Vermont

10,486

16

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

d

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

d

262,404

312

110,642

d

2,075

22,792

Other [12]

32,129

42

583,528

12,970

8,921

d

1,262

569,645

Footnotes on next page.

10

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.

11

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.

12

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
27
833,052
790,179
749,023
0
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
8
237,238
435
692,772
52,546
11,776
37,254
4,509
3,617
92,328
0
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
0
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
65
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

0
0
3,770
172

1,419
3,226
37,615
0

474
6,821
122,822
771,020

0
0
5,438
−100,809

1,025
8,268
605,827
273,518

Railroad
retirement tax

Footnotes on next page.

13

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.

14

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]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[3]
[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

15

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.

16

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
25
d
59
d
635
60
76
d
11
406
82
17
d
163
24
d
26
15
d
d
50
115
61
41
d
d
d
d
41

1,125
15
0
33
d
138
27
17
d
0
134
10
11
d
37
13
d
3
20
d
d
16
41
20
15
d
d
d
d
14

131,282
1,654
d
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

d
114
d
346
66
d
87
d
33
96
d
31
d
49
272
d
d
66
71
d
34
d

d
28
d
123
23
d
27
d
13
56
d
12
d
14
77
d
d
13
44
0
12
d

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
d
2,806
403

116,172
292,962
533,311
202
14,044,334
22,192,490

d
434
10,765
d
N/A
N/A

d
260,779
515,155
d
14,044,334
22,192,490

48
67
676
0
N/A
N/A

4,793
31,609
4,994
0
N/A
N/A

0
d
279
0
N/A
N/A

d
d
35
0
N/A
N/A

36
52
1,407
0
N/A
N/A

Footnotes on next page.

17

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.

18

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
d
17,225
d
542,885
30,929
42,399
d
3,548
151,394
32,141
4,334
d
54,626
4,046
d
26,746
1,957
d
d
24,389
42,226
11,789
10,606
d
d
d
d
43,410
d
41,986
d
210,526
27,294
d
40,680
d
4,711
27,153
d
7,085
d
29,243
156,877
d
d
21,534
61,481
d
18,530
d

(7)
−19,819
760
[6]
873
d
37,813
3,766
−82,286
d
[6]
16,920
50
114
d
179
440
d
−4,238
224
d
d
74
3,453
534
423
d
d
d
d
−203
d
1,250
d
4,597
95
d
3,421
d
587
3,932
d
96
d
658
6,787
d
d
940
3,034
[6]
159
d

(8)
4,987,784
11,947
d
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
d
94,036
−601

434,790
1,104,398
3,786,503

d
7,519
1,181,774

d
500,386
2,506,988

7,321
142
3,213

102,324
595,040
90,663

[6]
d
5,576

d
d
−32,649

25
574
30,938

151,079,996
5,807,253
26,469,808
65,215,373

N/A
d
N/A
N/A

151,079,996
d
26,469,808
65,215,373

N/A
0
N/A
N/A

N/A
42,591
N/A
N/A

N/A
32,888
N/A
N/A

N/A
−358
N/A
N/A

N/A
−43,515
N/A
N/A

Footnotes on next page.

19

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.

20

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

9M

0

Online Employer Identification
Number applications

7M

Number
of page
views

Number
of visits

Number of
downloads

4M

Income Verification Express Service
0

500M

1B

1.5B

2.0B

2.5B

SOURCE: 2025 IRS Data Book Table 2-2

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
8M
6M
4M

Live Enterprise telephone assistance calls [1]
28.6M

2M
0
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

21

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
4M

3M

2M

1M

0
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

0

Cases received

Cases closed

SOURCE: 2025 IRS Data Book Table 2-3

22

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

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

0

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

23

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]
28
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.

24

Internal Revenue Service Data Book, 2025

Download XLSX

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.

25

Internal Revenue Service Data Book, 2025

Download XLSX

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 Assi

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Ae9c67c9ce81f4ee0. Public record. Not legal advice.