Sole Proprietorship Returns, 2013

Agency decision

Ask Donna

What actually matters in this document.

Text

by Adrian Dungan

or Tax Year 2013, there were approximately 24.1 million

individual income tax returns that reported nonfarm sole

proprietorship activity, a 2.2-percent increase from 2012.

Total nonfarm sole proprietorship profits fell to $302.3 billion in

2013, a 0.9-percent decline from 2012. In constant dollars, total

profits decreased by 2.6 percent in 2013. Total profits as a percent of business receipts were 22.5 percent for 2013, the second

highest level in this data series which begins in 1988. The largest rise in profits was reported by the real estate and rental and

leasing sector which increased 12.1 percent or $2.6 billion. The

professional, scientific, and technical services sector accounted

for the largest profits of any sector. Though profits fell to $73.5

billion, a 3.9-percent decline in 2013, this sector accounted for

24.3 percent of total profits.

For sole proprietorships as a whole, receipts increased 3.1

percent, while deductions increased 4.3 percent. In constant

dollars, the level of receipts was close to the year 2000 level,

but still 8.1 percent below the peak receipts of 2007. The construction sector reported the largest percentage of total business

receipts, with 14.9 percent, while the retail trade sector had the

largest percentage of total business deductions, with 17.4 percent. The real estate and rental and leasing sector reported the

largest rise in business receipts, with a 9.6-percent increase.

Among all industrial sectors, the health care and social assistance sector was the only sector which experienced a downturn

in receipts, losing $3.0 billion or 2.5 percent. This sector also

reported the only decrease in deductions, with a decline of $1.8

billion or 2.5 percent.

Returns and Receipts

Between 2012 and 2013, the number of individual income tax

returns reporting nonfarm sole proprietorship activity increased

2.2 percent to 24.1 million (Figure A).1 The largest sector in

terms of number of returns was the professional, scientific, and

Figure A

Nonfarm Sole Proprietorship Returns, Receipts, and Deductions, by Selected Industrial Sector, Tax Years 2012 and 2013

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

Selected industrial sector

2012

(1)

All nonfarm industries

Construction

Specialty trade contractors

Wholesale trade (merchant wholesalers)

Retail trade

Transportation and warehousing

Finance and insurance

Real estate and rental and leasing

Real estate

Professional, scientific, and technical services

Administrative and support and waste

management and remediation services

Health care and social assistance

Arts, entertainment, and recreation

Performing arts, spectator sports,

and related industries

Other services

Personal and laundry services

All other sectors

Number of returns

Percentage

2013

change

(2)

(3)

Total business receipts

Percentage

2013

change

(4)

(5)

(6)

2012

Total business deductions [1]

Percentage

2013

change

(7)

(8)

(9)

2012

23,553.9

2,648.7

2,088.0

360.9

2,298.7

1,133.1

616.1

1,189.8

1,132.2

3,227.6

24,074.7

2,700.3

2,149.9

345.9

2,379.9

1,180.4

618.3

1,163.4

1,104.2

3,274.6

2.2

1.9

3.0

-4.2

3.5

4.2

0.4

-2.2

-2.5

1.5

1,301.6

188.5

131.1

53.7

190.9

93.0

74.5

61.8

57.0

173.6

1,341.6

200.5

140.5

54.8

191.9

95.6

78.6

67.7

63.5

174.2

3.1

6.4

7.1

2.0

0.5

2.8

5.5

9.6

11.4

0.3

997.6

154.8

105.0

48.4

179.7

79.9

55.6

40.5

36.0

97.2

1,040.4

166.7

114.0

50.2

181.4

83.0

59.3

43.9

39.8

100.9

4.3

7.7

8.5

3.7

1.0

3.9

6.7

8.2

10.4

3.8

2,520.7

2,189.0

1,476.5

2,601.8

2,115.8

1,512.0

3.2

-3.3

2.4

69.3

122.3

36.1

71.5

119.3

37.9

3.2

-2.5

5.1

47.3

72.8

26.9

49.4

71.0

28.8

4.3

-2.5

6.9

1,201.7

3,116.1

2,054.6

2,776.6

1,222.4

3,175.2

2,132.7

3,007.2

1.7

1.9

3.8

8.3

26.9

94.7

52.1

143.2

29.1

98.0

52.7

151.5

7.9

3.5

1.1

5.8

18.4

68.3

33.8

126.1

20.2

72.6

34.6

133.3

10.2

6.3

2.2

5.7

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

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

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

For 2013, the 24,074,684 nonfarm sole proprietorship returns accounted for an estimated 26,745,849 nonfarm businesses. For purposes of the statistics, if a proprietor owned more than one

business, the statistics for each business were combined with those of the proprietor’s dominant business and included in the industrial group for that business activity. When this occurred, the

sum of net incomes (for businesses reporting a positive net income) reduced by the sum of net deficits (for businesses reporting a deficit) yielded the profits for a specific industrial group. The

North American Industry Classification System (NAICS) was used to classify data by industries for 2013. These classifications were applied on a “per business” (rather than on a “per establishment”) basis for Statistics of Income by combining various industry groups, although businesses were further combined as described above. While the wording of the industry titles used for the

sole proprietorship statistics diverge somewhat from those appearing in NAICS, the definitions are consistent. The North American Industry Classification System for industrial coding was

introduced in Tax Year 1998. Prior to 1998 industries were classified using the Standard Industrial Classification (SIC). Due to coding changes, comparisons between data by industries from

1998–2013 with 1997 and prior years may show inconsistencies. A reason for this was that several types of sole proprietorships under the NAICS system were classified in completely different

industrial groups, which makes prior-year comparisons under the SIC system inappropriate. For example, in 1997, finance, insurance, and real estate were classified as one industry under the

SIC system, while, under the NAICS system, the group has been split into two industrial sectors. The industrial sectors based on the NAICS codes are reported in Tables 1 and 2.

Statistics of Income Bulletin | Winter 2016

www.irs.gov/taxstats

Sole Proprietorship Returns, 2013

technical services sector. The number of returns in this sector

rose to 3.3 million, an increase of 1.5 percent from 2012. The

second largest sector based on returns was the other services

sector which is mainly comprised of personal and laundry services. This sector had a 1.9-percent increase in number of returns to 3.2 million. The transportation and warehousing sector

had the largest percentage increase in number of returns among

all sectors, increasing 4.2 percent for 2013.

Total business receipts (the sum of “income from sales and

operations” and “other business income”) for all nonfarm sole

proprietorship industries increased 3.1 percent, from $1,301.6

billion to $1,341.6 billion.2 The construction sector had the largest amount of business receipts, accounting for 14.9 percent of

the total in 2013. The industry that had the largest percentage

gain in business receipts in 2013 was real estate and rental and

leasing with an increase of 9.6 percent. The construction sector

had the second largest percentage gain, increasing by 6.4 percent from $188.5 billion to $200.5 billion. Construction also

experienced the largest dollar increase in receipts, which rose

by $12.0 billion. The only industry that showed a decrease in

business receipts for 2013 was the health care and social assistance sector, which declined by 2.5 percent. In constant dollar

terms, total business receipts for 2013 increased 1.1 percent to

$1,251.1 billion (Figure B),3 very close to the $1,246.9 billion

total for the year 2000, but still well below the peak level of

$1,360.7 billion in 2007.

Figure B

Nonfarm Sole Proprietorship Receipts, Deductions, and Profits, Tax Years 1988–2013

[Money amounts are in billions of dollars]

Tax year

1988

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Total business receipts

Constant dollars [2]

Current dollars

Percentage

Amount

change

(1)

(2)

(3)

672.0

1,084.3

[3]

692.8

1,076.0

-0.8

730.6

1,094.1

1.7

712.6

1,032.9

-5.6

737.1

1,044.6

1.1

757.2

1,048.1

0.3

790.6

1,071.6

2.2

807.4

1,071.9

[4]

843.2

1,099.5

2.6

870.4

1,115.8

1.5

918.3

1,164.5

4.4

969.3

1,210.8

4.0

1,021.0

1,246.9

3.0

1,016.8

1,214.1

-2.6

1,029.7

1,210.9

-0.3

1,050.2

1,210.9

[4]

1,139.5

1,278.7

5.6

1,222.9

1,329.5

4.0

1,278.4

1,348.3

1.4

1,324.4

1,360.7

0.9

1,317.4

1,327.4

-2.4

1,178.4

-11.2

1,195.5

1,181.2

0.2

1,265.9

1,225.4

3.7

1,301.6

1,237.1

1.0

1,341.6

1,251.1

1.1

Total business deductions [1]

Constant dollars [2]

Current dollars

Percentage

Amount

change

(4)

(5)

(6)

545.7

880.5

[3]

560.2

870.0

-1.2

589.2

882.4

1.4

571.2

827.9

-6.2

583.1

826.3

-0.2

600.8

831.6

0.6

623.8

845.5

1.7

638.1

847.2

0.2

666.5

869.0

2.6

683.9

876.7

0.9

716.2

908.2

3.6

761.4

951.1

4.7

806.4

984.8

3.5

799.6

954.8

-3.1

808.9

951.2

-0.4

820.2

945.7

-0.6

892.4

1,001.4

5.9

953.4

1,036.5

3.5

1,001.1

1,055.9

1.9

1,044.3

1,073.0

1.6

1,053.7

1,061.7

-1.1

934.5

-12.0

929.0

917.8

-1.8

984.2

952.7

3.8

997.6

948.1

-0.5

1,040.4

969.8

2.3

Net income less deficit (profits)

Constant dollars [2]

Current dollars

Percentage

Amount

change

(7)

(8)

(9)

126.3

203.8

[3]

132.7

206.1

1.1

141.4

211.8

2.7

141.5

205.1

-3.1

154.0

218.2

6.4

156.5

216.6

-0.8

166.8

226.1

4.4

169.3

224.7

-0.6

176.8

230.5

2.6

186.6

239.3

3.8

202.3

256.5

7.2

207.9

259.7

1.3

214.7

262.2

1.0

217.4

259.6

-1.0

221.1

260.0

0.2

230.3

265.6

2.1

247.6

277.8

4.6

269.9

293.5

5.6

278.0

293.2

-0.1

280.6

288.2

-1.7

264.5

266.5

-7.5

244.8

-8.1

267.7

264.5

8.0

282.6

273.6

3.4

304.9

289.8

5.9

302.3

282.3

-2.6

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

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

[2] Current dollars are the value of a dollar at the time it was measured. Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S.

Department of Commerce, Bureau of Economic Analysis, in the Survey of Current Business. The deflator represents the annual average of current-weighted prices, based on 2009 = 100.

[3] Not calculated.

[4] Less than 0.05 percent.

NOTE: Percentages were calculated before rounding.

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

Statistics for “business receipts, total” in Table 2 represent the total receipts of the business, mainly gross receipts from sales and operations. Business receipts also include miscellaneous business receipts, such as incidental sales of scrap, shown separately in the statistics as “other business income.” However, business receipts exclude incidental investment income received through

the business. Examples of such incidental investment income are interest, dividends, income or loss from rents or royalties, and capital or ordinary gain or loss from the sale of investment and

business property. Sole proprietors report incidental investment income, in combination with nonbusiness related investment income, as part of their total income on their individual income tax

returns.

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

for this article were:

Year

Indices

Year

Indices

Year

Indices

Year

Indices

1988

61.974

1995

75.321

2002

85.038

2009

100.000

1989

1990

1991

1992

64.388

66.774

68.993

70.564

1996

1997

1998

1999

76.695

78.009

78.855

80.061

2003

2004

2005

2006

86.729

89.114

91.981

94.812

2010

2011

2012

2013

101.217

103.307

105.213

106.926

1993

1994

72.244

73.781

2000

2001

81.883

83.753

2007

2008

97.334

99.25

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

Figure C

Components of Nonfarm Sole Proprietorship Business Deductions, Tax Years 2012 and 2013

[Money amounts are in millions of dollars]

Business deductions

2012

(1)

2013

Percentage increase

(2)

(3)

Business deductions, total [1]

997,563.2

1,040,388.8

4.3

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Business expenses, total

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation [2]

Employee benefit programs

Home office business deductions [2]

Depreciation, Form 8829

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Salaries and wages

Supplies

Taxes paid

Travel

Utilities

Other business expenses [3]

Schedule C-EZ business expenses

389,755.3

39,186.8

30,613.0

251,131.3

49,980.4

59,269.4

40,425.8

607,808.0

13,699.9

86,142.0

14,243.8

42,039.7

937.1

34,244.9

2,940.9

10,038.9

1,336.9

16,879.7

10,848.1

8,806.9

3,621.2

5,736.3

11,998.0

1,283.5

8,754.7

34,370.9

16,783.5

79,758.1

33,525.3

18,173.1

13,470.8

27,981.6

109,212.4

4,264.5

405,646.2

40,341.6

32,792.1

259,752.1

51,766.9

62,627.6

41,634.1

634,742.5

14,912.6

89,043.0

14,171.4

47,646.4

1,047.5

35,378.6

3,105.4

9,593.5

1,266.3

17,994.6

11,574.5

9,511.8

3,426.7

5,579.3

12,349.6

1,121.9

9,253.9

36,083.4

17,767.5

83,238.9

35,105.2

18,850.2

14,201.7

31,150.4

110,118.4

4,579.0

4.1

2.9

7.1

3.4

3.6

5.7

3.0

4.4

8.9

3.4

-0.5

13.3

11.8

3.3

5.6

-4.4

-5.3

6.6

6.7

8.0

-5.4

-2.7

2.9

-12.6

5.7

5.0

5.9

4.4

4.7

3.7

5.4

11.3

0.8

7.4

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

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

[3] Other business expenses includes some expenses from electronically filed Schedule C-EZ returns.

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

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

Deductions

sector, which dropped by 2.5 percent or $1.8 billion. When accounting for inflation, total business deductions increased 2.3

percent in 2013.

The cost of sales and operations, which represented 39.0

percent of total 2013 business deductions ($405.6 billion), increased 4.1 percent from 2012 (Figure C). Total business “expenses” (total business deductions minus the cost of sales and

operations) were $634.7 billion for 2013, a 4.4-percent increase

from the 2012 amount. The main components of total business

expenses are highlighted in Figure D. The two largest components were car and truck expenses accounting for $89.0 billion

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

business expenses, including expenses for home office) in current dollars increased 4.3 percent from $997.6 billion in 2012

to $1,040.4 billion in 2013 (Figure A).4,5 Deductions for the

retail trade sector, the largest sector in terms of total business

deductions, increased 1.0 percent from $179.7 billion in 2012

to $181.4 billion in 2013. The second largest sector, the construction sector, reported an increase in deductions of 7.7 percent ($11.9 billion) to $166.7 billion. The largest percentage

decrease occurred within the health care and social assistance

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

(or, to a lesser extent, on Schedule C-EZ, Net Profit From Business). Salaries paid to owners are neither deducted as wages paid on Schedule C nor included as wages received on the Form 1040.

Similarly, sole proprietors deduct charitable contributions made through the business as personal expenses on Schedule A, Itemized Deductions. However, the owner of a sole proprietorship

may choose to deduct any foreign taxes paid as a business expense, unless the owner elects to claim these taxes as a credit against U.S. income tax.

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

the deductible portion brought forward to the Schedule C. In some cases, these expenses were limited. Prior to 1990, these expenses were not limited and were included with other expenses,

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

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

Figure D

Components of Nonfarm Sole Proprietorship Business Expenses as a Percentage of Total Business Expenses, Tax Year 2013

Total interest

1.4

Office expenses

1.9

Commissions

2.2

Travel

2.2

Advertising expenses

2.3

Repairs

2.8

Insurance

2.8

Taxes paid

3.0

Utilities

4.9

Supplies

5.5

Depreciation [1]

5.6

Rent paid on machinery, equipment and other business property

7.1

Contract labor

7.5

Salaries and wages

13.1

Car and truck expenses

14.0

Other business deductions [2]

23.4

Percentage of total business expenses

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

above. See footnote [2] below.

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

expenses. Other business deductions also includes all Schedule C-EZ, Net Profit from Business, deductions ($4.6 billion).

NOTES: Total business expenses equals all business deductions minus cost of sales and operations.

Percents are based on an estimated total business expense of $634.7 billion. Detail may not add to 100 percent because of rounding.

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

(14.0 percent) and salaries and wages accounting for $83.2 billion (13.1 percent). The next largest components of business

expenses were contract labor (7.5 percent of total business expenses), and rent paid on business property, machinery, and

equipment (7.1 percent).

Historically, constant dollar depreciation increased almost

every year from 1993 through 2003 and then declined 7 out of

the 9 years from 2004 until 2012 (Figure E).6 The increases in

2003 and 2008 coincided with legislative changes to section 179

of the Internal Revenue Code that substantially increased the

amount of certain investment property that could be expensed in

a given year (rather than depreciated over time). Under the Jobs

and Growth Tax Relief Reconciliation Act of 2003, the maximum allowable section 179 deduction vaulted from $24,000 in

2002 to $100,000 in 2003. The change led to a constant dollar

depreciation increase of 11.7 percent for 2003, which was the

highest growth in depreciation of any year between 1988 and

2013. But the initial jump in depreciation was followed in subsequent years by trends of decreased depreciation, which is

consistent with deductions being accelerated into the year of

expensing. From 2004 through 2007, constant dollar declines

of depreciation were reported for all 4 years. In 2004, constant

dollar depreciation deductions decreased by 0.01 percent, marking the first drop in 9 years. This downward trend was even more

evident in 2005, as constant dollar depreciation fell by 11.7 percent, followed by decreases of 3.2 percent in 2006 and 1.0 percent in 2007. During this same 4-year period, section 179 limits

gradually increased for inflation, finally rising to $125,000 in

2007.7 In 2008, the section 179 limit was doubled to $250,000,

and there was a 2.5-percent increase in constant dollar depreciation. The $250,000 limit remained for 2009 and depreciation

dropped 17.3 percent which was the largest decrease since at

least 1988. In 2010, the section 179 limit was again doubled

to $500,000, and constant dollar depreciation increased by 0.4

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

The Omnibus Budget Reconciliation Act of 1993 (OBRA93) increased the maximum amount of investment that could immediately be deducted on property placed in service after 1992, from

$10,000 to $17,500. The increase in the constant dollar depreciation deductions for 1993, and subsequent decline in 1995, may be attributed, in part, to this provision of OBRA93. Following the

enactment of this provision, the 179 deduction for all individuals (not just sole proprietors) filing Form 4562, Depreciation and Amortization, increased 32.4 percent to $13.5 billion for 1993.

Under the Jobs and Growth Tax Relief Reconciliation Act of 2003, the maximum amount of section 179 deduction increased from $24,000 for 2002 to $100,000 for 2003, $102,000 for 2004,

$105,000 for 2005, and $108,000 for 2006. This was further expanded to $125,000 for 2007 by the Small Business and Work Opportunity Tax Act of 2007 (PL 110-28). The Jobs Creation and

Worker Assistance Act of 2002 introduced 30-percent bonus depreciation and the Jobs and Growth Tax Relief Reconciliation Act of 2003 increased the bonus percentage to 50 percent, for

property placed in service by January 1, 2005. While bonus depreciation was available to sole proprietors, it was generally not as advantageous as immediate expensing and, therefore, likely

had less effect on their depreciation deductions.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

Figure E

Nonfarm Sole Proprietorship Net Income, Deficit, and Depreciation, Tax Years 1988–2013

[Money amounts are in billions of dollars]

Current dollars [1]

Tax year

1988

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Net income

Constant dollars [1]

Percentage change in constant dollars [1]

Deficit

Depreciation [2]

Net income

Deficit

Depreciation [2]

Net income

Deficit

Depreciation [2]

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

145.5

152.4

161.7

162.4

173.5

177.0

187.8

191.7

200.1

210.5

226.2

233.4

245.2

250.2

257.3

269.1

290.5

314.8

326.8

335.1

325.3

308.9

323.2

337.0

357.1

357.4

19.2

19.7

20.2

20.9

19.5

20.5

21.0

22.5

23.4

23.8

23.9

25.5

30.5

32.8

36.2

38.8

42.9

44.8

48.7

54.5

60.8

64.1

55.5

54.3

52.2

55.1

26.1

24.5

23.7

23.1

23.3

25.0

26.2

27.4

28.6

29.1

30.6

32.2

33.4

36.6

41.8

42.9

39.1

39.0

39.6

41.4

34.5

35.1

35.6

34.2

35.4

234.8

236.7

242.2

235.4

245.9

245.0

254.5

260.9

269.8

286.8

291.5

299.5

298.7

302.6

310.3

326.0

342.2

344.7

344.3

327.7

308.9

319.3

326.2

339.4

334.3

31.0

30.6

30.3

27.6

28.4

28.5

29.8

30.5

30.3

31.8

37.3

39.2

42.5

44.7

48.2

48.7

51.4

56.0

61.2

64.1

54.8

52.6

49.6

51.6

[3]

0.8

2.3

-2.8

4.5

-0.4

3.9

[4]

2.5

3.4

6.3

1.6

2.7

-0.3

1.3

2.5

5.1

5.0

0.7

-0.1

-4.8

-5.7

3.4

2.2

4.0

-1.5

[3]

-1.2

-1.1

0.1

-8.8

2.7

0.3

4.8

2.1

0.2

-0.7

4.8

17.2

5.1

8.7

5.1

7.7

1.2

5.5

9.0

9.2

4.7

-14.4

-4.1

-5.7

4.0

[3]

-9.6

-6.7

-5.7

-1.4

4.8

2.6

-1.9

2.4

2.8

0.7

3.6

2.7

1.5

8.0

11.7

[4]

-11.7

-3.2

-1.0

2.5

-17.3

0.4

-0.7

-5.6

1.7

42.1

38.1

35.5

33.5

33.0

34.6

35.5

34.8

35.7

36.7

36.9

38.3

39.3

39.9

43.1

48.1

42.5

41.1

40.7

41.8

34.5

34.7

34.5

32.5

33.1

[1] Current dollars are the value of a dollar at the time it was measured. Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S.

Department of Commerce, Bureau of Economic Analysis, in the Survey of Current Business. The deflator represents the annual average of current-weighted prices, based on 2009 = 100.

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

[3] Not calculated.

[4] Less than 0.05 percent.

NOTE: Percentage changes were calculated before rounding.

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

percent from $34.5 billion to $34.7 billion. The limit was increased as part of stimulus packages in response to the Great

Recession.8 The section 179 limit remained $500,000 for Tax

Years 2011 through 2013. For 2011, constant dollar depreciation dropped by 0.7 percent and in 2012 it dropped another 5.6

percent down to $32.5 billion, the lowest level over the 26 years

of this study. In 2013, constant dollar depreciation rose by 1.7

percent to $33.1 billion, which is almost the same amount as in

1992.

Beginning with Tax Year 1992, certain smaller businesses

could elect not to itemize depreciation and other business deductions by filing the Schedule C-EZ, Net Profit from Business,

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

(Schedules C and C-EZ are the sources of nonfarm sole proprietorship statistics.) For Tax Year 2013, taxpayers could use

Schedule C-EZ if they: had business expenses of $5,000 or less;

used the cash accounting method; had no inventories; did not

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

proprietor; had no employees; were not required to file Form

4562, Depreciation and Amortization, for the business; claimed

no deduction for home business expenses; and had no prior-year

disallowed passive activity losses from the business. Since taxpayers using Schedule C-EZ did not itemize business deductions, the detailed deductions in Table 2 are slightly understated

and do not add to the totals.

Figure F presents the numbers and percentages of nonfarm

sole proprietorship returns filed with a Schedule C-EZ, by the

industrial sector. For Tax Year 2013, approximately 4.8 million

taxpayers filed the Schedule C-EZ, marking a 1.9-percent increase from the number filed for 2012. Of returns filed for 2013

For 2008, the Economic Stimulus Act of 2008 increased the maximum expensing deduction under section 179 to $250,000. The American Recovery and Reinvestment Act of 2009 extended

that level through 2009. For all individual tax returns that filed Form 4562, Depreciation and Amortization, the Section 179 property deducted as an expense increased by 5.1 percent to $49.8

billion for 2008. For 2009, when the maximum 179 deduction remained at $250,000, the amount deducted for all returns decreased by 17.2 percent to $41.3 billion. The amount deducted as

section 179 property on returns that had a Schedule C dropped 19.6 percent to $16.2 billion between 2008 and 2009. For 2010, the amount taxpayers were able to deduct as section 179 property

increased to $500,000. This was in accordance with the Small Business Jobs and Credit Act of 2010. The amount deducted by returns with a Schedule C increased to $18.8 billion, representing a

15.6-percent increase from 2009. For 2010, the amount deducted on all individual returns increased to $49.6 billion, a 20.3-percent increase from 2009. These numbers do not reflect depreciation

solely deducted on the Schedule C, as this could also include depreciation taken on the Schedule E, Supplemental Income and Loss, the Schedule F, Profit or Loss from Farming, and the Form

4835, Farm Rental Income and Expenses.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

Figure F

All Nonfarm Sole Proprietorship Returns and Those with Schedule C-EZ, by Selected Industrial Sector, Tax Year 2013

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

Selected industrial sector

Number of returns

Percentage

With

Total

Schedule

total

C-EZ

Total business receipts

Percentage

With

Total

Schedule

total

C-EZ

Total business deductions [1]

Percentage

With

Total

Schedule

total

C-EZ

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

All nonfarm industries

24,074.7

4,818.4

20.0

1,341,571.1

38,348.2

2.9

1,040,388.8

4,579.0

(9)

0.4

Construction

Wholesale trade (merchant wholesalers)

Retail trade

Transportation and warehousing

Finance and insurance

Real estate and rental and leasing

Professional, scientific, and technical services

Administrative and support and waste

management and remediation services

Health care and social assistance

Arts, entertainment, and recreation

Other services

All other sectors

2,700.3

345.9

2,379.9

1,180.4

618.3

1,163.4

3,274.6

485.3

42.9

254.8

128.2

63.7

99.8

514.8

18.0

12.4

10.7

10.9

10.3

8.6

15.7

200,502.8

54,780.6

191,891.6

95,631.4

78,556.2

67,717.2

174,182.6

4,478.4

267.9

1,276.0

1,111.3

455.6

1,227.4

5,721.2

2.2

0.5

0.7

1.2

0.6

1.8

3.3

166,741.1

50,208.8

181,420.2

83,002.5

59,286.5

43,850.2

100,863.8

517.3

53.4

263.6

156.6

52.7

146.1

554.0

0.3

0.1

0.2

0.1

0.3

0.5

2,601.8

2,115.8

1,512.0

3,175.2

3,007.2

788.3

556.0

286.7

754.0

843.9

30.3

26.3

19.0

23.7

28.1

71,525.2

119,307.4

37,910.4

98,038.6

151,527.1

6,335.0

5,364.4

1,369.5

6,176.0

4,565.5

8.9

4.5

3.6

6.3

3.0

49,382.8

70,997.5

28,791.2

72,583.5

133,260.8

703.9

495.7

294.2

751.0

590.5

1.4

0.7

1.0

0.4

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

NOTES: Certain smaller sole proprietorships could elect not to itemize business expenses by filing Schedule C-EZ, Net Profit from Business. See the text of this article for a full list of the requirements

to be eligible to file Schedule C-EZ. Detail may not add to totals because of rounding. Percentages were calculated before rounding.

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

in the administrative and support sector (the largest filers of this

schedule), taxpayers filed 0.8 million Schedule C-EZ returns,

or 30.3 percent of the total sole proprietorship returns for that

sector.9 For 2013, business receipts from Schedule C-EZ filers

totaled $38.3 billion, or 2.9 percent of total business receipts

reported. Business deductions reported on Schedule C-EZ returns accounted for only 0.4 percent of total business deductions for all industries, or $4.6 billion of the total $1,040.4 billion. Despite having the largest concentration of Schedule C-EZ

filers, receipts and deductions reported on the Schedule C-EZ

by the administrative and support services sector accounted for

only 8.9 percent of that sector’s business receipts and 1.4 percent of that sector’s total business deductions.

Profits and Losses

In 2013, many of the largest industrial sectors reported decreased

sole proprietorship profits (net income less deficit). Figure B

presents total profits for all industries (in both current and constant dollars) since 1988, while Figures G and H present profits

by industrial sector for 2012 and 2013.10 Total profits decreased

Figure G

Nonfarm Sole Proprietorship Profits, by Selected Industrial Sector, Tax Years 2012 and 2013

[Money amounts are in billions of dollars]

Net income less deficit (profits)

Selected industrial sector

2012

2013

(1)

All nonfarm industries

Construction

Specialty trade contractors

Wholesale trade (merchant wholesalers)

Retail trade

Transportation and warehousing

Finance and insurance

Real estate and rental and leasing

Real estate

Professional, scientific, and technical services

Administrative and support and waste management and remediation services

Health care and social assistance

Arts, entertainment, and recreation

Performing arts, spectator sports, and related industries

Other services

Personal and laundry services

All other sectors

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

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

Percentage change

(2)

304.9

33.8

26.2

5.3

11.3

13.1

18.9

21.3

21.0

76.5

22.0

49.7

9.1

8.5

26.5

18.3

17.3

(3)

302.3

33.9

26.6

4.6

10.6

12.7

19.4

23.9

23.8

73.5

22.2

48.4

9.3

8.9

25.5

18.1

18.5

-0.9

0.2

1.6

-13.4

-6.2

-3.3

2.3

12.1

13.0

-3.9

0.6

-2.6

1.3

3.7

-3.8

-0.9

7.1

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

management and remediation services portion make up a small percentage of the overall numbers reported under this classification, which are detailed in Table 1.

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

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

Figure H

Nonfarm Sole Proprietorships: Selected Industrial Sector Profits as a Percentage of Total Profits, Tax Year 2013

Selected industrial sector

Wholesale trade (merchant wholesalers)

1.5

Arts, entertainment, and recreation

3.1

Retail trade

3.5

Transportation and warehousing

4.2

All other sectors

6.1

Finance and insurance

6.4

Administrative and support and waste management

and remediation services

Real estate and rental and leasing

7.3

7.9

Other services

8.4

Construction

11.2

Health care and social assistance

16.0

Professional, scientific, and technical services

24.3

Percentage of total profits

NOTES: Percentages are based on estimated total profits of $302.3 billion. Detail may not add to 100 percent because of rounding. Profits is a designation for "net income less

deficit," shown elsewhere in this article.

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

0.9 percent from $304.9 billion in 2012 to $302.3 billion in

2013. The professional, scientific, and technical services sector

reported the largest percentage of total profits of all nonfarm

sole proprietorships, with 24.3 percent ($73.5 billion), and had

a 3.9-percent decrease in profits for 2013. The second largest

sector by profits, health care and social assistance, also reported

a decline in profits, dropping 2.6 percent to $48.4 billion. The

largest percentage increase in profits was realized in the real

estate and rental and leasing sector, which jumped 12.1 percent

for a gain of $2.6 billion. Wholesale trade (-13.4 percent), retail

trade (-6.2 percent), and transportation and warehousing (-3.3

percent) all had decreases in profits for 2013.

Figure I

Nonfarm Sole Proprietorships Net Income Less Deficit (Profits) as a Percentage of Total Business Receipts, Tax Years 1988–2013

Percentage

23.4

22.0

20.9

21.1

20.7

19.9

18.8

19.2

21.4

21.5

21.4

22.3

22.5

21.7

21.0

21.5

21.0

22.4

22.1

21.9

21.7

21.2

20.8

21.0

20.1

19.4

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

Tax year

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

In constant dollars, total profits fell by 2.6 percent for 2013

marking the first time since 2009 that profits decreased in real

terms (Figure B). Figure I shows net income less deficits as a

percentage of business receipts for 1988 through 2013. In general, this percentage has increased over time from a low of 18.8

percent for 1988, the exceptions being the periods leading up to

the recession in the early 2000’s and the Great Recession starting in 2008. In 2012, net income less deficit as a percentage

of total business receipts rose to 23.4 percent, its highest level

since 1988 when this data series began. For 2013, the percentage dropped to 22.5, the second highest level in this data series.

Figure E presents net income and deficit separately for 1988

through 2013, in current and constant dollars. For 2013, net

income (in constant dollars) decreased by 1.5 percent and net

deficit (in constant dollars) increased (by 4.0 percent).

care and social assistance sector was the only industry that had a

decrease (-2.5 percent) in business receipts, going from $122.3

billion in 2012 to $119.3 billion in 2013.

Tax Year 2001 was the first year for which data became available on the number of limited liability companies (LLCs) among

nonfarm sole proprietorship returns. LLC entities have limited

liability (like corporations), but they may be taxed as sole proprietorships (for which income and expenses flow through to

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

In 2001, there were approximately 126,000 sole proprietorship

returns that indicated status as an LLC or just 0.7 percent of total

sole proprietorship returns (Figure K). In contrast, for Tax Year

2013, there were approximately 1,475,000 such sole proprietorships, which accounted for 6.1 percent of the total nonfarm sole

proprietorship returns, more than an eleven-fold increase since

2001. The LLC business receipts share of the total nonfarm sole

proprietorship business receipts has also risen during this period

from approximately 2.3 percent in 2001, to nearly 23.6 percent

in 2013 (Figure L). Similarly, the portion of total net income

(less deficit) of all nonfarm sole proprietorships attributable to

LLCs increased from 1.0 percent in 2001, to 12.3 percent in

2013.

Industrial Sectors

In 2013, the majority of industries reported an increase in total

business receipts (Figure A). Using receipts as a measure of

business size, Figures A and J show that construction was the

largest sole proprietorship industrial sector for 2013, with 14.9

percent of all business receipts. Total receipts for the construction sector, at $200.5 billion, were 6.4 percent higher than the

$188.5 billion reported for 2012. Deductions also rose by 7.7

percent to $166.7 billion, which amounted to a slight increase in

profits of 0.2 percent (Figure G). In terms of receipts, the retail

trade sector was the second largest sole proprietorship industrial

sector for 2013, with 14.3 percent of all business receipts, increasing by 0.5 percent over 2012 to $191.9 billion. The health

Summary

Profits for the 24.1 million returns with sole proprietorship activity for Tax Year 2013 decreased by 0.9 percent from 2012, to

a level of $302.3 billion. In constant dollars, total nonfarm sole

proprietorship profits decreased 2.6 percent after increasing 5.9

percent between 2011 and 2012. The professional, scientific, and

Figure J

Nonfarm Sole Proprietorships: Selected Industrial Sector Receipts as a Percentage of Total Business Receipts, Tax Year 2013

Selected industrial sector

Arts, entertainment, and recreation

2.8

Wholesale trade (merchant wholesalers)

4.1

Real estate and rental and leasing

5.0

Administrative and support and waste management and remediation services

5.3

Finance and insurance

5.9

Transportation and warehousing

7.1

Other services

7.3

Health care and social assistance

8.9

All other sectors

11.3

Professional, scientific, and technical services

13.0

Retail trade

14.3

Construction

14.9

Percentage of total receipts

NOTES: Percentages are based on estimated total business receipts of $1.3 trillion. Detail may not add to 100 percent because of rounding.

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

Figure K

Number of Nonfarm Sole Proprietorships Registered as Limited Liability Companies (LLCs), Tax Years 2001–2013

Tax year

2013

1,474,592

2012

1,324,196

2011

1,125,132

2010

1,059,910

2009

991,809

2008

842,819

2007

746,885

2006

606,889

2005

455,734

2004

309,665

2003

220,615

2002

145,839

2001

126,437

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

Number of returns filed by nonfarm sole proprietorships registered as LLCs

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

Figure L

Number of Returns, Business Receipts, and Profits for All Nonfarm Sole Proprietorships and Those Registered as Limited Liability

Companies (LLCs), Tax Years 2001–2013

[Money amounts are in millions of dollars]

Number of returns

Tax Year

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Total business receipts

Net income less deficit

Nonfarm sole

LLCs

Nonfarm sole

LLCs

Nonfarm sole

LLCs

All nonfarm

proprietorships percentage of

sole

registered

all nonfarm sole

registered

all nonfarm sole

registered

all nonfarm sole

proprietorships

as LLCs

proprietorships

as LLCs

proprietorships

as LLCs

proprietorships

(1)

(2)

18,338,190

18,925,517

19,710,079

20,590,691

21,467,566

22,074,953

23,122,698

22,614,483

22,659,976

23,003,656

23,426,940

23,553,850

24,074,684

126,437

145,839

220,615

309,665

455,734

606,889

746,885

842,819

991,809

1,059,910

1,125,132

1,324,196

1,474,592

(3)

0.7

0.8

1.1

1.5

2.1

2.7

3.2

3.7

4.4

4.6

4.8

5.6

6.1

(4)

(5)

1,016,834.7

1,029,691.8

1,050,202.4

1,139,523.8

1,222,880.2

1,278,359.8

1,324,403.1

1,317,443.0

1,178,437.1

1,195,538.6

1,265,939.2

1,301,569.7

1,341,571.1

23,357.8

39,239.7

55,626.8

82,850.7

119,603.0

151,746.2

185,837.7

205,646.0

205,194.2

220,116.9

244,024.9

291,350.5

316,224.9

(6)

2.30

3.81

5.30

7.27

9.78

11.87

14.03

15.61

17.41

18.41

19.28

22.38

23.57

(7)

217,385.1

221,113.3

230,308.1

247,567.2

269,920.0

278,032.6

280,557.0

264,508.4

244,821.8

267,699.7

282,649.9

304,895.9

302,269.6

(8)

(9)

2,259.1

3,378.8

3,847.6

6,743.7

10,902.8

14,270.5

16,235.2

18,215.2

18,522.8

23,915.5

27,093.8

35,841.0

37,151.5

1.04

1.53

1.67

2.72

4.04

5.13

5.79

6.89

7.57

8.93

9.59

11.76

12.29

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

and Schedule F, Farm Income and Expenses; (2) the larger

of positive income or negative income (i.e., “adjusted gross

income” before statutory adjustments); and (3) tax year. The returns were selected at rates that ranged from 0.1 percent to 100

percent. The 2013 nonfarm sole proprietorship data are based on

a sample of 88,237 returns and a population of 24,398,535 returns.11 The corresponding data for 2012 were based on a sample

of 89,775 returns and a population of 23,882,545 returns.

Since the data presented in this article are estimates based on

a sample of returns filed, they are subject to sampling error. To

properly use the statistical data estimates provided, the magnitude of the potential sampling error must be known; coefficients

of variation (CVs) are used to measure that magnitude. Figure M

presents estimated coefficients of variation for total business receipts, total business deductions, depreciation, net income, and

deficit by selected industrial sector. Generally, the smaller the

coefficient of variation, the more reliable the estimate is judged

to be. The SOI Sampling Methodology and Data Limitations

section of the Bulletin, available at http://www.irs.gov/pub/irssoi/sampling.pdf, discusses the reliability of estimates based on

samples and the use of coefficients of variation for evaluating

the precision of estimates based on samples.

technical services sector had the largest profits of any sector, at

$73.5 billion, representing 24.3 percent of total sole proprietorship profits, followed by the health care and social assistance

sector, at $48.4 billion or 16.0 percent of total profits. The largest percentage increases in profits were by real estate and rental

and leasing (12.1 percent) and “all other industries,” which is

mainly comprised of laundry services (7.1 percent). The professional, scientific, and technical services sector experienced the

largest drop in dollar value for profits, losing $3.0 billion. For

all sole proprietorships, business receipts increased 3.1 percent,

and the largest industrial sector, based on business receipts, was

the construction sector, accounting for 14.9 percent. Real estate

and rental and leasing had the largest increase in receipts at 9.6

percent. The health care and social assistance sector was the

only sector that experienced a downturn in receipts from 2012

to 2013, decreasing $3.0 billion. For all sole proprietorships, deductions increased 4.3 percent with the real estate and rental and

leasing sector having the largest percentage increase in deductions at 8.2 percent.

Data Sources and Limitations

The 2013 sole proprietorship estimates are based on a stratified

probability sample of unaudited individual income tax returns,

Form 1040 (including electronically filed returns), processed

by the Internal Revenue Service during Calendar Year 2014.

Returns in the sample were stratified based on: (1) the presence

or absence of Schedule C, Profit or Loss From Business (Sole

Proprietorship), or Schedule C-EZ, Net Profit From Business,

Adrian Dungan is an economist with the Individual Returns Analysis

Section. This article was prepared under the direction of Michael Weber,

Chief, with technical assistance provided by Michael Strudler, Chief,

Individual Research Section.

Figure M

Nonfarm Sole Proprietorships: Coefficients of Variation for Selected Items, by Selected Industrial Sector, Tax Year 2013

[Coefficients of variation are in percentages]

Coefficients of variation

Selected Industrial sector

All nonfarm industries

Construction

Specialty trade contractors

Wholesale trade (merchant wholesalers)

Retail trade

Transportation and warehousing

Finance and insurance

Real estate and rental and leasing

Real estate

Professional, scientific, and technical services

Administrative and support and waste management and

remediation services

Health care and social assistance

Arts, entertainment, and recreation

Performing arts, spectator sports, and related industries

Other services

Personal and laundry services

All other sectors

Total business

receipts

Total business

deductions

Depreciation [1]

Net income

Deficit

(1)

0.56

2.15

2.58

4.20

2.19

2.70

2.22

2.76

2.87

1.75

(2)

0.63

2.29

2.77

4.28

2.19

2.74

2.18

3.00

3.17

2.09

(3)

1.47

4.36

5.28

9.94

5.57

4.59

8.37

5.23

6.82

4.57

(4)

0.73

2.45

2.84

6.44

3.44

3.63

3.72

3.41

3.47

1.97

(5)

1.48

5.53

6.80

9.23

3.84

6.67

7.21

5.07

5.67

4.68

2.95

1.88

3.36

3.70

2.59

3.06

2.06

3.53

2.08

3.53

3.90

2.94

3.59

2.09

6.95

4.43

6.40

8.15

6.29

8.24

3.38

2.94

2.21

4.16

4.50

2.54

3.02

2.89

6.80

6.90

5.00

5.78

5.69

7.51

3.61

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

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns, August 2015.

The difference between the number of returns in the population and the total number of returns in Tables 1 and 2 is mainly due to returns in which Schedule C income was moved to other

income or wages to avoid double counting of taxpayers for Gross Domestic Product calculations. In addition, data from amended returns and tentative returns are not reflected in these statistics.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

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

Industrial Sectors, Tax Year 2013

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

Businesses with and without net income

Industrial sector

All nonfarm industries

Number

of returns

Business

receipts

Depreciation

deduction [1,2]

Rent paid

on machinery

and

equipment [1]

Rent paid

on other

business

property [1]

Interest paid

deduction [1,3]

Payroll [1,4]

Net income

less deficit

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

36,644,925

9,253,919

36,083,398

9,006,020

116,030,904

302,269,621

Agriculture, forestry, hunting, and fishing

24,074,684 1,341,571,082

295,047

20,275,321

1,806,451

83,673

159,743

228,483

1,889,709

1,431,022

Animal production (including breeding of

cats and dogs)

42,661

1,474,481

228,873

8,979

42,739

30,019

135,456

-400,318

Forestry and logging (including forest

nurseries, timber tracts)

49,021

4,960,513

465,061

23,737

5,357

61,329

337,872

577,607

Fishing, hunting, and trapping

78,503

3,458,027

393,267

12,744

47,169

37,044

81,845

505,120

Support activities for agriculture and forestry

124,862

10,382,300

719,250

38,213

64,479

100,092

1,334,536

748,613

127,849

14,146,813

1,156,627

76,927

88,529

175,828

1,015,191

1,589,903

961,416

Mining

Oil and gas extraction

104,977

10,341,305

863,402

30,687

59,157

129,146

502,723

Other mining

6,184

808,841

99,091

16,984

4,531

24,226

106,373

1,753

Support activities for mining

16,687

2,996,666

194,133

29,256

24,841

22,456

406,094

626,734

Utilities

16,242

825,873

94,256

* 986

12,874

11,706

24,880

18,527

2,700,267

200,502,824

5,066,138

1,118,078

1,513,758

972,790

23,019,756

33,872,633

Construction of buildings

496,457

51,555,183

977,457

240,767

246,482

306,720

5,960,896

6,563,105

Heavy and civil engineering construction

53,960

8,443,597

319,866

70,556

55,897

85,983

1,154,350

694,914

2,149,851

140,504,044

3,768,815

806,755

1,211,379

580,087

15,904,511

26,614,614

3,588,412

Construction

Specialty trade contractors

Manufacturing

366,757

30,939,380

991,018

140,840

791,420

274,615

3,387,232

Food manufacturing

54,172

4,735,018

129,052

21,847

110,355

34,819

361,368

92,481

Textile and textile product mills

11,887

482,727

19,125

* 1,374

* 21,085

4,404

* 45,222

40,166

Apparel

32,377

1,783,075

42,861

7,374

91,511

8,811

90,637

284,014

Leather and allied products

4,417

77,760

* 3,099

* 290

* 161

* 374

* 13,656

8,945

** 36,903

** 3,980,451

** 156,178

** 7,767

** 65,179

** 36,347

** 485,185

** 446,571

Wood products

Paper products

Printing and related support activities

38,767

1,885,993

73,381

20,906

78,766

14,297

217,000

167,228

Petroleum and coal products

1,595

98,912

* 4,149

* 3,297

* 1,484

* 16,621

2,300

Chemical manufacturing

13,038

786,761

17,019

* 764

16,840

6,865

77,668

91,753

Plastic and rubber products

3,399

771,893

4,204

* 862

* 14,599

* 526

33,060

161,584

Nonmetallic mineral products

10,132

776,623

32,459

* 7,237

17,688

7,950

90,910

97,456

Primary metal industries

1,451

366,321

* 18,207

* 32

* 7,583

* 335

* 44,528

55,152

Fabricated metal products

25,954

4,073,782

159,167

15,269

55,525

32,506

642,594

569,776

Machinery

23,002

1,843,260

94,443

19,122

44,206

12,763

265,624

242,040

Computer and electronic products

5,339

757,953

20,934

* 1,444

* 17,988

* 65,497

* 36,176

36,732

Electrical equipment, appliances, and

components

8,534

486,658

26,615

* 4,770

10,948

4,138

57,152

97,725

Transportation equipment

9,763

976,418

14,966

* 1,107

32,249

3,132

104,742

149,647

Furniture and related products

26,270

2,161,162

30,992

4,076

91,531

12,377

320,508

363,277

Miscellaneous manufacturing

59,758

4,894,612

144,166

26,598

111,911

27,990

484,583

681,568

Wholesale trade (merchant wholesalers)

345,862

54,780,559

644,196

228,497

720,350

210,186

2,532,017

4,604,384

Durable goods, including machinery, wood,

metals, etc.

154,956

23,777,257

361,384

154,188

313,788

114,446

1,163,498

2,025,254

Nondurable goods, including food, fiber,

chemicals, etc.

120,767

24,343,114

231,690

53,891

314,953

84,852

1,036,664

1,592,740

Wholesale electronic markets and agents

and brokers

70,140

6,660,189

51,122

20,419

91,609

10,888

331,854

986,390

2,379,865

191,891,553

2,448,262

520,154

5,982,392

1,091,949

10,030,972

10,591,736

Motor vehicle and parts dealers

134,870

39,059,196

320,889

34,301

579,928

238,204

1,661,098

1,266,263

Furniture and home furnishing stores

29,655

3,956,963

92,093

3,362

186,123

55,974

424,049

90,246

Electronic stores and household appliance stores

15,511

3,185,844

39,479

18,517

93,804

7,779

156,738

210,274

433,671

Retail trade

Building material and garden equipment and

supplies dealers

35,479

5,659,918

132,847

8,091

112,482

74,101

510,058

Food and beverage stores

107,704

25,806,708

273,231

99,155

857,584

106,948

1,703,068

836,091

Health and personal care stores

122,827

7,667,824

69,929

24,339

296,257

30,697

618,604

462,436

Gasoline stations

14,616

23,134,363

164,438

29,053

290,231

107,320

738,803

306,708

Clothing and accessories stores

149,871

11,048,393

142,570

59,000

1,007,818

56,087

846,791

626,143

Sporting goods, hobby, book, and music stores

100,161

7,205,429

115,969

15,707

263,466

46,279

386,527

231,771

Footnotes at end of table.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

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

Industrial Sectors, Tax Year 2013—Continued

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

Businesses with net income

Industrial sector

All nonfarm industries

Number

of returns

Business

receipts

Depreciation

deduction [1,2]

Rent paid

on machinery

and

equipment [1]

Rent paid

on other

business

property [1]

Interest paid

deduction [1,3]

Payroll [1,4]

(9)

(10)

(11)

(12)

(13)

(14)

(15)

17,972,057 1,140,516,197

Net income

(16)

23,707,102

7,263,787

27,536,823

5,528,997

91,938,171

357,417,038

Agriculture, forestry, hunting, and fishing

181,645

16,112,523

1,026,949

57,861

95,074

124,749

1,422,042

3,216,825

Animal production (including breeding of

cats and dogs)

18,720

942,595

81,964

* 18

* 13,869

* 4,622

93,256

202,060

Forestry and logging (including forest

nurseries, timber tracts)

33,361

4,170,071

320,899

15,909

2,866

43,504

241,999

805,640

Fishing, hunting, and trapping

41,973

2,753,886

180,513

* 10,806

34,247

14,623

42,194

873,875

Support activities for agriculture and forestry

87,591

8,245,972

443,573

31,127

44,092

62,000

1,044,593

1,335,250

91,595

10,689,336

672,988

45,261

37,098

74,150

689,132

3,051,421

75,865

7,811,342

495,728

24,900

18,299

58,221

372,667

2,218,722

Mining

Oil and gas extraction

Other mining

2,942

470,803

43,746

* 5,458

* 309

2,518

65,498

88,801

Support activities for mining

12,787

2,407,191

133,513

14,903

18,490

13,412

250,967

743,898

Utilities

11,043

474,686

19,185

* 932

1,143

3,777

8,824

141,336

2,245,399

177,575,373

3,931,257

908,850

1,194,265

689,967

19,591,447

38,921,447

Construction of buildings

415,005

44,705,843

806,754

185,730

193,207

212,458

5,174,636

7,854,327

Heavy and civil engineering construction

37,460

6,284,725

231,857

59,355

30,465

40,083

888,991

1,268,595

1,792,933

126,584,805

2,892,646

663,766

970,592

437,426

13,527,821

29,798,525

233,363

24,755,343

612,413

97,711

502,066

201,275

2,467,596

5,041,452

Food manufacturing

27,078

3,657,005

79,281

19,074

59,823

20,718

200,194

421,364

Textile and textile product mills

4,976

405,533

11,436

* 253

* 20,781

* 1,876

* 38,260

103,496

Apparel

24,349

1,535,574

35,248

* 3,958

72,146

* 7,002

* 34,861

371,827

Leather and allied products

* 1,008

* 42,278

* 38,703

Wood products

** 19,813

** 3,157,450

** 87,029

** 4,179

** 26,231

** 17,855

** 338,326

** 518,148

Paper products

25,294

1,283,527

42,675

15,294

40,373

7,453

131,833

313,639

Construction

Specialty trade contractors

Manufacturing

Printing and related support activities

Petroleum and coal products

1,568

57,199

* 3,484

* 2,059

* 280

* 13,844

5,196

Chemical manufacturing

7,669

480,373

3,612

* 338

7,182

* 1,140

* 17,910

155,477

Plastic and rubber products

2,353

768,539

* 4,064

* 862

* 14,570

* 455

* 31,853

179,870

Nonmetallic mineral products

6,361

617,885

23,699

* 6,376

* 3,463

* 7,339

69,866

110,464

Primary metal industries

* 1,438

* 306,372

* 14,255

* 27

* 6,566

* 223

* 28,704

* 63,302

Fabricated metal products

19,305

3,374,825

120,000

14,091

49,288

29,670

603,885

630,988

Machinery

17,505

1,521,139

62,128

19,112

37,749

10,074

205,136

309,525

Computer and electronic products

2,977

684,206

* 13,364

* 1,436

* 15,503

* 62,257

* 33,110

67,051

Electrical equipment, appliances, and

components

6,459

444,663

25,640

* 1,822

* 8,504

* 3,753

* 39,791

113,895

Transportation equipment

8,108

603,777

12,787

* 1,038

* 780

* 2,035

* 38,218

196,745

Furniture and related products

19,177

1,881,343

20,539

* 1,273

68,296

5,718

291,407

421,558

Miscellaneous manufacturing

37,925

3,933,656

53,173

8,577

68,751

23,425

350,398

1,020,202

Wholesale trade (merchant wholesalers)

225,734

46,247,210

445,107

188,215

527,030

141,880

1,705,248

5,740,170

Durable goods, including machinery, wood,

metals, etc.

103,551

19,723,778

224,727

127,460

264,386

62,665

748,600

2,569,908

Nondurable goods, including food, fiber,

chemicals, etc.

75,466

21,082,040

177,048

40,727

229,618

69,995

841,544

2,050,846

Wholesale electronic markets and agents

and brokers

46,718

5,441,393

43,331

20,028

33,027

9,219

115,105

1,119,416

1,286,833

151,473,752

1,296,429

354,801

3,940,121

600,598

7,308,442

18,354,471

Motor vehicle and parts dealers

92,839

31,611,868

230,253

28,776

417,078

152,951

1,351,458

1,815,201

Furniture and home furnishing stores

15,389

2,888,938

42,367

1,283

100,471

30,385

316,091

359,632

Electronic stores and household appliance stores

11,533

2,807,348

36,419

4,369

52,396

7,237

106,226

282,184

Building material and garden equipment and

supplies dealers

21,261

4,665,758

104,540

7,363

82,005

37,371

381,971

609,018

Food and beverage stores

73,017

21,436,814

140,296

90,530

619,979

65,225

1,298,180

1,329,456

Health and personal care stores

55,148

6,653,547

44,337

22,538

222,958

18,696

481,848

971,462

Gasoline stations

10,167

17,697,755

112,207

24,614

204,594

73,508

501,807

434,021

Clothing and accessories stores

77,149

8,789,303

81,192

27,546

717,266

29,664

571,923

1,326,183

Sporting goods, hobby, book, and music stores

47,275

5,215,393

44,194

10,469

153,322

21,893

252,890

630,470

Retail trade

Footnotes at end of table.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

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

Industrial Sectors, Tax Year 2013—Continued

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

Businesses with and without net income

Industrial sector

Rent paid

Depreciation on machinery

and

deduction [1,2]

equipment [1]

Business

receipts

Number

of returns

(1)

(2)

(3)

(4)

Rent paid

on other

business

property [1]

Interest paid

deduction [1,3]

Payroll [1,4]

Net income

less deficit

(5)

(6)

(7)

(8)

General merchandise stores

22,320

2,864,655

38,611

5,710

152,598

26,860

94,774

76,435

Miscellaneous store retailers

635,718

33,112,132

581,755

149,176

1,646,760

218,840

2,092,887

3,176,393

1,011,134

29,190,128

476,451

73,743

495,343

122,859

797,575

2,875,305

1,180,372

95,631,418

4,985,077

3,025,524

796,993

710,214

4,610,020

12,672,317

Air and rail transportation

14,995

1,320,685

270,362

17,004

25,825

49,466

129,739

-218,277

Water transportation

6,080

887,287

108,188

3,662

2,120

18,906

154,360

115,107

Truck transportation

597,806

71,731,100

3,762,245

1,646,232

421,523

471,709

3,351,689

8,658,306

Other transit and ground transportation

289,829

10,642,154

375,819

1,250,953

165,157

108,003

373,378

2,612,967

* 320

* 53,175

* 15,005

* 4,773

* 122

* 165

* 2,164

* -5,602

10,661

561,498

126,664

* 26,179

19,315

10,042

59,647

-78,373

Support activities for transportation

(including motor vehicle towing)

49,854

3,862,849

162,963

50,596

71,873

33,574

353,592

404,377

Couriers and messengers

196,864

5,774,968

136,032

19,147

53,831

9,403

90,123

1,048,479

Nonstore retailers

Transportation and warehousing

Pipeline transportation

Scenic and sightseeing transportation

Warehousing and storage facilities

Information

13,961

797,701

27,797

6,978

37,227

8,945

95,327

135,334

373,486

11,991,934

448,187

95,580

386,481

55,951

917,576

2,910,314

Publishing industries (except internet)

52,593

1,693,849

13,517

3,139

27,671

3,632

252,701

414,784

Motion picture and sound recording

115,532

3,352,907

253,609

52,308

103,236

23,307

215,335

490,988

Broadcasting (except internet) and

telecommunications and internet

service providers

104,703

4,107,969

100,057

29,376

141,110

19,343

242,057

1,092,902

Data processing, internet publishing and

broadcasting, and web search portals

100,659

2,837,209

81,004

10,756

114,464

9,669

207,484

911,640

618,284

78,556,214

752,213

191,045

1,644,226

442,942

4,862,898

19,353,177

Credit intermediation and related activities

42,756

2,732,771

37,221

18,586

100,113

62,055

237,790

431,649

Securities, commodity contracts, and other

financial investments

164,672

46,192,999

286,906

90,224

564,531

193,211

1,858,829

7,659,302

Investment bankers and securities dealers

7,375

2,431,642

10,936

5,670

47,938

11,364

68,792

333,946

Securities brokers

14,482

4,019,553

46,196

6,069

36,713

6,521

146,603

843,424

Commodity contracts brokers and dealers

4,928

1,263,968

4,684

* 2,782

19,486

1,886

22,682

244,083

Securities and commodity exchanges

1,263

629,610

6,630

* 2,741

9,414

* 40,908

-94,493

Other financial investment activities

(investment advice)

136,624

37,848,227

218,460

75,701

457,652

164,027

1,579,845

6,332,342

Finance and insurance

Insurance agents, brokers, and related

activities

410,856

29,630,444

428,087

82,235

979,582

187,676

2,766,280

11,262,226

Insurance agencies and brokerages

319,745

24,256,220

373,660

70,485

857,584

178,085

2,598,422

8,784,146

Other insurance related activities and other

financial vehicles

Real estate and rental and leasing

Real estate

91,111

5,374,224

54,427

11,750

121,999

9,591

167,858

2,478,080

1,163,366

67,717,242

2,908,245

367,205

992,040

1,107,748

2,358,567

23,871,542

1,104,228

63,498,599

1,757,000

257,560

832,937

973,889

1,965,493

23,753,716

Lessors of real estate (including miniwarehouses and self storage)

44,627

2,174,790

315,142

5,254

31,974

276,747

93,490

226,952

Offices of real estate agents, brokers,

property managers, and appraisers

828,177

44,838,417

985,794

160,883

547,178

369,666

1,214,245

19,712,186

Other activities related to real estate

231,424

16,485,392

456,065

91,424

253,785

327,476

657,758

3,814,579

Rental and leasing services

57,783

4,167,778

1,151,148

109,631

159,102

133,856

392,967

102,028

Automotive equipment rental and leasing

18,575

718,605

197,761

6,110

11,755

27,605

67,403

53,771

Consumer electronics and appliances rental

** 2,146

** 103,490

** 6,333

** 506

** 1,998

** 473

** 8,743

** 6,846

Formal wear and costume rental

Video tape and disc rental

* 3,605

* 309,683

* 20,375

* 26,327

* 52,717

* 1,928

* 50,798

* 2,715

General rental centers and other consumer

goods rental

17,702

989,949

148,831

33,062

57,284

18,353

111,633

115,993

Commercial and industrial machinery and

equipment rental and leasing

15,754

2,046,050

777,848

43,626

35,348

85,496

154,390

-77,297

Lessors of nonfinancial intangible assets

(except copyrighted works)

* 1,356

* 50,865

* 97

* 13

* 108

* 15,797

Footnotes at end of table.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

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

Industrial Sectors, Tax Year 2013—Continued

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

Businesses with net income

Industrial sector

Number

of returns

Rent paid

Depreciation on machinery

and

deduction [1,2]

equipment [1]

Business

receipts

(9)

(10)

(11)

(12)

Rent paid

on other

business

property [1]

Interest paid

deduction [1,3]

Payroll [1,4]

(13)

(14)

(15)

Net income

(16)

General merchandise stores

9,503

1,918,147

10,332

* 2,580

95,185

10,643

54,407

230,822

Miscellaneous store retailers

352,471

24,800,370

252,399

75,074

990,209

102,960

1,394,989

5,086,358

Nonstore retailers

521,080

22,988,512

197,894

59,660

284,657

50,067

596,651

5,279,663

967,998

81,030,133

3,322,379

2,741,695

607,720

478,116

2,999,775

15,520,933

Air and rail transportation

10,173

745,915

39,964

4,804

9,796

9,727

65,006

120,788

Water transportation

5,986

388,494

23,103

* 627

* 560

6,388

66,643

161,003

Truck transportation

503,931

61,533,712

2,761,608

1,439,041

323,278

357,205

2,209,973

10,016,265

Other transit and ground transportation

246,965

9,588,516

285,313

1,213,021

149,111

73,173

226,048

3,048,404

* 11

* 22,459

* 3,445

* 25

* 10

* 2,089

* 3,881

5,199

404,735

6,777

* 24,777

* 10,137

* 7,133

* 58,274

49,790

Support activities for transportation

(including motor vehicle towing)

38,430

2,894,722

83,532

47,393

46,107

12,535

223,050

560,584

Couriers and messengers

146,077

4,794,896

96,512

10,632

47,402

7,651

* 74,735

1,378,989

Transportation and warehousing

Pipeline transportation

Scenic and sightseeing transportation

Warehousing and storage facilities

11,227

656,685

22,123

* 1,401

* 21,305

4,293

73,957

181,228

255,026

9,619,520

199,544

72,545

238,887

31,694

455,662

4,022,360

Publishing industries (except internet)

36,540

1,242,330

7,653

* 2,126

22,151

* 1,367

58,990

562,737

Motion picture and sound recording

70,312

2,479,417

81,893

36,741

35,804

11,449

101,708

1,031,256

Broadcasting (except internet) and

telecommunications and internet

service providers

77,285

3,375,462

56,592

27,203

122,935

12,594

156,011

1,332,985

Information

Data processing, internet publishing and

broadcasting, and web search portals

70,889

2,522,310

53,406

6,475

57,996

6,285

138,955

1,095,382

419,904

51,634,085

517,980

126,955

1,383,217

270,371

4,068,603

21,787,060

Credit intermediation and related activities

30,804

2,176,808

24,079

3,624

81,303

34,251

154,460

688,819

Securities, commodity contracts, and other

financial investments

102,392

22,773,252

169,438

65,367

453,224

76,736

1,343,474

8,935,237

Investment bankers and securities dealers

4,452

997,443

8,241

* 3,687

27,404

7,725

47,038

391,259

Securities brokers

8,381

2,508,070

31,108

6,059

34,104

5,923

118,281

908,640

Commodity contracts brokers and dealers

3,768

1,095,680

3,976

* 702

17,636

* 1,421

13,538

275,056

Securities and commodity exchanges

* 30

* 415,385

* 517

* 1,096

* 96

* 8,775

* 3,106

Other financial investment activities

(investment advice)

85,762

17,756,674

125,596

54,917

372,984

61,571

1,155,842

7,357,176

Finance and insurance

Insurance agents, brokers, and related

activities

286,707

26,684,025

324,463

57,965

848,690

159,384

2,570,669

12,163,005

Insurance agencies and brokerages

222,072

21,821,117

280,696

50,292

751,577

152,258

2,442,230

9,506,197

Other insurance related activities and other

financial vehicles

64,635

4,862,908

43,767

7,673

97,114

7,126

128,439

2,656,808

803,342

59,967,079

1,523,190

236,603

713,597

518,012

1,696,497

27,971,991

Real estate

773,162

57,152,546

1,105,582

197,099

614,784

453,126

1,432,003

27,296,087

Lessors of real estate (including miniwarehouses and self storage)

24,168

1,688,855

175,159

2,265

14,709

116,098

72,905

610,011

Offices of real estate agents, brokers,

property managers, and appraisers

600,581

41,937,449

734,415

139,650

434,928

246,704

965,767

21,456,654

Other activities related to real estate

148,412

13,526,242

196,008

55,184

165,147

90,325

393,331

5,229,422

Rental and leasing services

29,168

2,794,416

417,608

39,504

98,812

64,885

264,494

658,440

Automotive equipment rental and leasing

10,582

512,890

111,296

* 2,380

5,145

12,255

31,954

120,105

Consumer electronics and appliances rental

** 1,162

** 43,007

** 3,092

** 279

** 1,133

** 285

** 5,571

** 7,972

Real estate and rental and leasing

Formal wear and costume rental

* 1,643

* 272,625

* 13,015

* 322

* 42,593

* 1,928

* 45,314

* 33,958

General rental centers and other consumer

goods rental

9,643

759,501

83,580

* 5,382

29,234

9,079

* 91,986

194,120

Commercial and industrial machinery and

equipment rental and leasing

6,138

1,206,394

206,625

31,141

20,707

41,337

89,671

302,285

* 1,013

* 20,116

* 17,464

Video tape and disc rental

Lessors of nonfinancial intangible assets

(except copyrighted works)

Footnotes at end of table.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

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

Industrial Sectors, Tax Year 2013—Continued

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

Businesses with and without net income

Industrial sector

Number

of returns

Rent paid

Depreciation on machinery

and

deduction [1,2]

equipment [1]

Business

receipts

(1)

Interest paid

deduction [1,3]

Net income

less deficit

Payroll [1,4]

(3)

(4)

(5)

(6)

3,274,649

174,182,572

3,807,804

772,115

4,180,320

792,495

15,560,164

73,473,969

Legal services

342,911

39,826,919

371,782

185,818

1,766,986

200,216

4,775,319

16,832,674

Offices of certified public accountants

42,448

4,077,828

61,613

21,150

157,989

28,852

562,301

1,762,536

Other accounting services

364,902

8,998,760

202,959

70,860

268,954

53,648

664,614

3,786,233

Architectural, engineering, and related

services

282,203

16,262,409

510,292

86,412

344,963

71,119

1,833,341

5,361,773

Architectural services

109,937

6,718,423

277,670

67,077

164,935

34,567

969,325

1,573,438

Engineering services

92,324

6,103,637

120,983

11,978

144,983

22,663

614,403

2,314,675

Drafting, building inspections, and

geophysical surveying

62,939

2,587,717

43,705

5,315

23,250

7,818

159,820

1,197,740

Surveying and mapping (except

geophysical) services

** 17,003

** 852,632

** 67,933

** 2,042

** 11,797

** 6,071

** 89,793

** 275,919

Specialized design services

230,408

7,321,206

254,669

24,532

212,547

39,612

440,266

2,112,179

Computer systems design services

Professional, scientific, and technical services

Testing laboratories

(2)

Rent paid

on other

business

property [1]

(7)

(8)

286,161

11,510,493

206,342

28,235

108,652

24,688

1,105,730

5,047,293

Other professional, scientific, and technical

services

1,725,615

86,184,956

2,200,147

355,108

1,320,229

374,359

6,178,594

38,571,281

Management, scientific, and technical

consulting services

873,799

45,377,643

832,817

186,887

513,211

171,048

2,563,392

24,634,756

Scientific research and development services

44,417

1,309,289

62,267

11,399

33,231

10,423

126,361

561,133

Advertising and related services

130,359

6,927,573

132,065

26,558

97,981

29,111

533,634

1,871,321

Market research and public opinion polling

36,506

893,135

24,767

736

3,877

* 1,238

111,592

270,396

Other miscellaneous services

640,535

31,677,315

1,148,231

129,529

671,929

162,540

2,843,616

11,233,676

Administrative and support and waste management

and remediation services

Administrative and support services

Waste management and remediation services

2,601,795

71,525,184

2,400,189

432,558

769,752

366,177

7,088,818

22,172,416

2,580,178

68,842,443

2,197,197

414,828

717,387

332,258

6,783,537

21,802,650

21,617

2,682,741

202,992

17,730

52,365

33,919

305,281

369,766

757,762

11,417,816

273,505

63,998

718,682

56,188

670,045

3,744,288

Health care and social assistance

2,115,829

119,307,377

2,424,838

577,908

5,328,147

778,034

18,086,996

48,362,849

Ambulatory health care services

1,136,951

96,469,866

1,964,117

426,682

4,521,959

614,438

15,229,224

39,542,247

Offices of physicians (except mental health

specialists)

180,270

31,025,820

516,629

172,012

1,182,344

123,930

4,242,141

14,488,298

Offices of physicians, mental health

specialists

31,063

3,431,602

58,980

10,521

187,423

9,619

235,258

2,015,641

Offices of dentists

74,423

27,007,030

842,665

74,909

1,158,273

306,543

6,337,930

8,809,835

Offices of chiropractors

36,792

4,571,725

105,823

25,094

498,465

36,822

537,597

1,660,764

Offices of optometrists

15,419

3,950,826

94,055

7,928

253,092

28,295

735,653

1,089,183

Offices of mental health practitioners and

social therapists

184,238

9,804,685

127,267

48,494

627,367

15,383

854,587

4,943,330

7,846

1,195,021

19,182

7,685

114,646

9,617

177,787

449,587

2,730,877

Educational services

Offices of podiatrists

Outpatient care centers and other

miscellaneous health practitioners

195,254

6,129,782

84,935

20,599

285,146

27,338

425,035

Medical and diagnostic laboratories

21,612

1,113,424

14,590

13,240

24,353

3,436

121,575

417,192

Home health care services

Other ambulatory health care services

(including ambulance services, blood and

organ banks)

343,913

6,786,811

59,809

38,637

160,535

48,519

1,347,914

2,423,333

514,206

46,120

1,453,140

40,184

7,564

30,317

4,935

213,746

Hospitals

6,825

799,972

6,652

* 848

* 7,449

* 3,028

* 106,901

506,276

Nursing and residential care facilities

73,166

5,075,975

107,278

18,815

277,855

82,469

1,323,298

857,918

Social assistance

Arts, entertainment, and recreation

Performing arts, spectator sports, and related

industries

898,887

16,961,564

346,791

131,564

520,884

78,100

1,427,572

7,456,409

1,511,971

37,910,425

1,755,010

235,824

1,372,558

249,977

2,053,288

9,269,763

1,222,431

29,051,774

1,233,464

150,931

702,873

150,107

1,227,675

8,868,689

Museums, historical sites, and similar

institutions

2,896

143,523

* 8,559

* 18

* 5,431

* 1,458

* 35,605

-6,006

Amusement, gambling, and recreation

industries

286,644

8,715,129

512,987

84,875

664,254

98,411

790,008

407,081

Footnotes at end of table.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

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

Industrial Sectors, Tax Year 2013—Continued

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

Businesses with net income

Industrial sector

Number

of returns

Rent paid

Depreciation on machinery

and

deduction [1,2]

equipment [1]

Business

receipts

(9)

Interest paid

deduction [1,3]

Net income

Payroll [1,4]

(11)

(12)

(13)

(14)

2,433,307

161,780,429

2,783,048

611,712

3,405,973

573,824

13,081,784

80,186,240

Legal services

273,722

38,180,269

321,350

167,546

1,575,223

171,320

4,375,641

17,633,969

Offices of certified public accountants

34,803

3,970,165

55,564

21,005

149,071

26,923

560,737

1,917,703

Other accounting services

292,614

8,533,620

176,551

60,744

242,878

49,530

559,756

4,152,936

Architectural, engineering, and related

services

215,624

14,667,318

400,983

59,947

235,483

47,685

1,458,450

5,965,751

Architectural services

81,518

6,028,584

204,442

50,445

103,115

25,453

799,730

1,894,657

Engineering services

68,699

5,364,324

87,732

4,602

102,653

13,389

462,371

2,497,072

Drafting, building inspections, and

geophysical surveying

51,358

2,438,972

40,876

2,861

* 17,937

* 3,013

* 107,202

1,277,735

Surveying and mapping (except

geophysical) services

** 14,049

** 835,438

** 67,932

** 2,039

** 11,778

** 5,830

** 89,146

** 296,288

Specialized design services

144,972

6,154,591

128,716

16,167

168,202

16,046

296,636

2,590,142

Computer systems design services

Professional, scientific, and technical services

Testing laboratories

(10)

Rent paid

on other

business

property [1]

(15)

(16)

216,523

10,867,228

144,408

21,081

77,526

15,261

997,608

5,543,200

Other professional, scientific, and technical

services

1,255,049

79,407,238

1,555,476

265,222

957,591

247,058

4,832,956

42,382,540

Management, scientific, and technical

consulting services

631,570

42,175,492

571,475

140,273

354,956

103,145

1,739,541

26,715,122

Scientific research and development services

35,176

1,169,835

44,641

1,315

14,614

* 389

91,329

730,049

Advertising and related services

93,516

6,276,441

114,635

17,071

74,176

21,788

487,446

2,142,725

Market research and public opinion polling

23,423

795,039

10,888

* 332

2,259

* 212

89,384

358,090

Other miscellaneous services

471,364

28,990,430

813,837

106,231

511,586

121,524

2,425,255

12,436,553

Administrative and support and waste management

and remediation services

Administrative and support services

Waste management and remediation services

2,171,453

64,279,203

1,713,888

273,760

536,561

266,923

5,648,731

25,540,283

2,154,622

62,108,331

1,579,848

261,104

520,658

243,359

5,379,888

25,100,525

16,830

2,170,872

134,041

12,656

15,903

23,564

268,843

439,758

594,880

9,912,379

154,954

41,178

555,099

16,890

476,679

4,865,226

Health care and social assistance

1,763,856

110,135,612

1,974,266

461,246

4,661,248

588,729

15,664,855

50,743,564

Ambulatory health care services

926,186

90,684,578

1,654,872

341,046

4,099,778

500,049

13,721,439

41,166,016

Offices of physicians (except mental health

specialists)

148,412

29,388,545

463,143

140,303

1,091,328

98,600

3,848,244

14,837,563

Offices of physicians, mental health

specialists

28,736

3,383,068

38,696

10,491

174,225

8,110

224,641

2,042,296

Offices of dentists

62,990

25,856,916

735,015

71,213

1,094,375

276,206

6,045,781

8,941,503

Offices of chiropractors

30,453

4,413,887

84,523

24,019

475,357

36,264

514,627

1,690,204

Offices of optometrists

14,327

3,672,214

88,364

7,857

235,460

20,374

664,660

1,104,315

Offices of mental health practitioners and

social therapists

151,554

9,330,523

99,153

40,313

564,668

10,574

777,306

5,076,341

6,926

1,143,090

9,958

6,387

114,515

9,617

176,902

460,345

Outpatient care centers and other

miscellaneous health practitioners

150,394

5,566,631

56,299

12,690

250,068

16,260

330,087

2,970,432

Medical and diagnostic laboratories

19,274

997,906

10,628

7,988

14,779

1,357

99,634

444,965

Home health care services

Other ambulatory health care services

(including ambulance services, blood and

organ banks)

275,163

5,703,047

37,812

16,490

58,367

19,416

883,441

3,027,896

570,155

Educational services

Offices of podiatrists

37,957

1,228,750

31,280

3,294

26,635

3,271

156,116

Hospitals

6,805

796,583

6,556

* 779

* 7,439

* 2,804

* 105,892

510,278

Nursing and residential care facilities

57,717

3,581,192

62,261

8,876

180,668

46,336

813,090

1,013,872

Social assistance

773,147

15,073,259

250,577

110,544

373,363

39,541

1,024,434

8,053,398

961,137

29,404,082

766,508

156,880

840,955

73,919

872,871

13,175,498

Arts, entertainment, and recreation

Performing arts, spectator sports, and related

industries

769,298

23,696,668

586,895

104,933

457,189

52,397

557,814

11,817,566

Museums, historical sites, and similar

institutions

* 859

* 139,375

* 6,815

* 3,413

* 1,156

* 25,148

* 31,342

Amusement, gambling, and recreation

industries

190,980

5,568,039

172,799

51,944

380,354

20,366

289,909

1,326,590

Footnotes at end of table.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

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

Industrial Sectors, Tax Year 2013—Continued

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

Businesses with and without net income

Industrial sector

Accommodation, food services, and

drinking places

Number

of returns

Business

receipts

(1)

(2)

Rent paid

Depreciation on machinery

and

deduction [1,2]

equipment [1]

Rent paid

on other

business

property [1]

Interest paid

deduction [1,3]

Payroll [1,4]

Net income

less deficit

(6)

(7)

(8)

(3)

(4)

(5)

454,347

55,050,914

1,723,758

350,372

3,663,481

668,272

9,817,815

2,366,811

Accommodation

54,148

5,441,344

502,845

20,682

174,536

331,141

708,456

228,746

Travel accommodation (including hotels,

motels, and bed and breakfast inns)

30,466

4,234,304

363,879

11,093

127,891

254,332

617,680

188,009

RV (recreational vehicle) parks and

recreational camps

14,212

731,927

114,081

7,802

7,344

33,279

31,580

60,796

Rooming and boarding houses

9,470

475,112

24,885

* 1,786

* 39,301

43,530

59,196

-20,058

Restaurants (full & limited service) and

drinking places

400,200

49,609,571

1,220,913

329,690

3,488,945

337,130

9,109,359

2,138,064

3,175,201

98,038,571

2,839,433

924,857

6,850,024

758,113

7,966,893

25,512,463

Auto repair and maintenance

384,357

26,797,616

947,983

205,251

1,313,799

334,865

2,918,415

2,877,308

Automotive mechanical and electrical repair

and maintenance

191,030

13,558,911

476,552

111,678

765,861

179,337

1,137,965

1,502,837

82,072

7,105,255

191,681

55,031

261,771

58,366

1,067,571

678,976

Other services

Automotive body shops

Other auto repair and maintenance

(including oil change, lubrication, and

car washes)

111,255

6,133,449

279,751

38,542

286,167

97,163

712,879

695,495

Miscellaneous repairs

389,333

14,839,453

540,646

89,233

376,646

99,756

1,328,580

2,811,815

2,132,741

52,712,740

1,300,893

618,585

5,097,303

304,590

3,705,138

18,143,870

268,770

3,688,762

49,911

11,787

62,276

18,901

* 14,760

1,679,469

615,733

6,879,090

119,719

47,780

111,627

54,353

138,068

2,863,095

Personal and laundry services

Religious, grantmaking, civic, professional

and similar organizations

Unclassified establishments

Footnotes at end of table.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

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

Industrial Sectors, Tax Year 2013—Continued

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

Businesses with net income

Industrial sector

Accommodation, food services, and

drinking places

Number

of returns

Business

receipts

(9)

(10)

Rent paid

Depreciation on machinery

and

deduction [1,2]

equipment [1]

Rent paid

on other

business

property [1]

Interest paid

deduction [1,3]

Payroll [1,4]

Net income

(11)

(12)

(13)

(14)

(15)

(16)

283,392

41,447,738

834,648

178,561

2,560,001

346,018

6,938,235

5,239,983

Accommodation

29,996

3,521,386

258,814

16,554

63,972

167,489

371,397

674,531

Travel accommodation (including hotels,

motels, and bed and breakfast inns)

17,105

2,740,631

177,145

7,611

61,292

141,217

305,067

515,532

RV (recreational vehicle) parks and

recreational camps

8,217

541,503

72,187

* 7,747

* 1,253

* 17,627

20,548

111,010

Rooming and boarding houses

4,674

239,252

9,482

* 1,196

* 1,426

* 8,645

* 45,782

47,990

Restaurants (full & limited service) and

drinking places

253,396

37,926,352

575,834

162,007

2,496,029

178,529

6,566,838

4,565,453

2,532,679

87,940,683

1,843,560

687,280

5,659,183

514,106

6,753,989

30,298,724

Auto repair and maintenance

280,307

22,589,793

671,823

109,090

977,536

253,925

2,339,565

4,049,839

Automotive mechanical and electrical repair

and maintenance

Other services

144,120

11,956,604

356,623

49,780

648,792

154,773

978,974

2,051,007

Automotive body shops

Other auto repair and maintenance

(including oil change, lubrication, and

car washes)

58,518

5,492,223

140,969

29,897

133,632

32,014

803,297

977,892

77,669

5,140,965

174,230

29,414

195,113

67,138

557,294

1,020,939

Miscellaneous repairs

281,169

13,464,607

296,456

76,968

287,883

71,586

1,193,145

3,549,892

1,778,663

48,546,608

845,018

496,710

4,338,603

184,632

3,213,218

20,653,489

192,540

3,339,675

30,264

* 4,512

55,160

* 3,964

* 8,061

2,045,504

509,465

6,037,032

68,809

21,740

77,586

13,999

87,757

3,598,054

Personal and laundry services

Religious, grantmaking, civic, professional

and similar organizations

Unclassified establishments

* Estimate should be used with caution because of the small number of sample returns on which it is based.

** Data combined to prevent disclosure of taxpayer information.

[1] Excludes amounts reported on Schedule C-EZ filed by certain small businesses not required to itemize their business deductions. Therefore, totals shown may be slightly understated.

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

[3] Interest paid is the sum of mortgage interest and other interest paid on business indebtedness.

[4] Payroll is the sum of salaries and wages plus the cost of labor reported as part of cost of sales and operations.

NOTE: Detail may not add to totals because of rounding.

SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns 2013, October 2015.

Statistics of Income Bulletin

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013

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

Agriculture, forestry, hunting and fishing

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Total

Animal

production

(including

breeding

of cats and

dogs)

Forestry

and logging

(including forest

nurseries,

timber tracts)

Fishing,

hunting,

and trapping

Support

activities

for

agriculture

and forestry

(2)

(3)

(4)

(5)

(6)

24,074,684

1,341,571,082

1,323,404,314

18,166,767

1,040,388,788

405,646,247

40,341,597

32,792,050

259,752,148

51,766,931

62,627,583

41,634,062

14,912,641

89,043,045

14,171,366

47,646,379

1,047,454

35,378,629

3,105,352

17,994,572

11,574,507

9,511,772

3,426,685

5,579,335

12,349,552

1,121,911

9,253,919

36,083,398

17,767,505

35,105,176

83,238,854

18,850,190

14,201,702

31,150,366

110,118,382

9,593,469

1,266,296

27,585

295,047

20,275,321

19,726,898

548,422

18,873,650

6,760,058

509,760

499,922

4,841,247

445,369

1,019,049

555,289

108,515

1,100,357

98,318

738,146

726

1,790,483

11,121

391,509

138,784

96,649

72,090

156,393

64,532

1,640

83,673

159,743

802,796

633,254

1,389,788

343,777

173,090

315,040

3,350,315

66,213

15,968

* 278

42,661

1,474,481

1,408,004

66,477

1,875,318

511,226

60,112

* 90,790

249,159

64,045

94,438

47,320

14,366

152,919

47,391

20,703

* 10

223,165

2,466

31,176

34,440

11,368

14,280

15,739

13,669

* 147

8,979

42,739

35,700

112,969

44,665

15,092

27,853

45,426

430,079

* 10,540

* 5,708

49,021

4,960,513

4,869,826

90,688

4,383,049

1,220,927

140,083

85,538

656,390

207,106

278,192

146,382

7,033

332,323

5,479

368,717

* 476

463,627

2,019

118,783

15,701

18,551

17,104

44,224

12,720

1,201

23,737

5,357

316,818

76,483

252,334

69,418

27,851

51,815

915,098

9,815

1,434

78,503

3,458,027

3,275,599

182,428

2,952,562

479,400

* 20,702

61,061

310,218

13,629

100,489

* 26,698

27,929

160,995

20,939

163,205

* 117

388,069

* 78

70,830

35,423

35,152

10,738

26,305

7,027

12,744

47,169

181,500

168,023

20,784

64,474

38,838

67,954

901,164

18,574

* 5,198

124,862

10,382,300

10,173,470

208,830

9,662,722

4,548,505

288,863

262,532

3,625,480

160,589

545,930

334,889

59,187

454,121

24,510

185,521

* 124

715,622

6,558

170,720

53,219

31,578

29,967

70,125

31,116

* 292

38,213

64,479

268,778

275,779

1,072,004

194,793

78,548

149,845

1,103,974

27,283

3,628

* 278

1,780,310

302,269,621

357,417,038

55,147,417

85,279

1,431,022

3,216,825

1,785,803

* 38,976

-400,318

202,060

602,378

* 7,522

577,607

805,640

228,033

* 34,582

505,120

873,875

368,755

* 4,199

748,613

1,335,250

586,637

All

nonfarm

industries

(1)

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Agriculture, forestry, hunting and fishing

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

All

nonfarm

industries

(1)

Total

Animal

production

(including

breeding

of cats and

dogs)

Forestry

and logging

(including forest

nurseries,

timber tracts)

Fishing,

hunting,

and trapping

Support

activities

for

agriculture

and forestry

(2)

(3)

(4)

(5)

(6)

17,972,057

1,140,516,197

1,125,338,101

15,178,096

783,335,718

306,394,199

24,377,969

26,650,959

196,335,279

42,527,848

42,338,230

25,836,086

10,963,823

68,029,874

11,041,316

40,600,924

779,787

22,912,305

2,405,290

13,941,670

8,197,824

7,390,888

2,054,224

3,474,774

9,324,002

1,036,054

7,263,787

27,536,823

12,938,090

27,030,918

65,287,212

14,206,020

10,448,167

22,192,374

77,837,787

7,582,080

794,797

13,302

216,723

357,417,038

181,645

16,112,523

15,697,646

414,878

12,911,089

5,101,395

299,912

385,184

3,748,541

233,238

748,736

314,217

69,228

752,462

42,081

580,960

* 124

1,021,730

6,669

251,751

84,829

61,026

36,153

88,596

42,902

1,418

57,861

95,074

516,131

382,288

1,036,859

219,582

105,587

168,009

2,113,942

47,792

5,219

* 278

* 702

3,216,825

18,720

942,595

937,735

4,860

740,534

357,807

* 38,770

* 70,592

201,469

* 21,857

* 45,627

* 20,508

7,732

48,241

* 1,274

* 5,398

81,964

* 141

11,959

13,682

4,697

* 118

* 4,504

7,350

* 89

* 18

* 13,869

6,403

32,593

* 22,664

5,799

9,456

13,450

83,112

202,060

33,361

4,170,071

4,102,259

67,812

3,364,437

950,037

48,964

56,257

577,349

148,107

190,793

71,433

6,299

268,037

* 1,714

317,527

* 104

320,479

1,443

90,896

8,401

15,186

10,131

33,372

9,942

* 1,119

15,909

2,866

236,596

55,979

185,742

53,088

20,391

31,608

714,602

7,530

420

* 24

805,640

41,973

2,753,886

2,583,292

170,594

1,880,010

315,971

* 19,634

* 33,644

234,769

* 5,166

47,305

* 24,546

21,736

97,359

* 18,440

110,683

* 16

178,992

* 10

37,256

28,310

17,368

7,531

7,092

4,718

* 10,806

34,247

96,795

112,842

8,550

36,840

22,684

35,199

657,948

13,484

* 1,521

873,875

87,591

8,245,972

8,074,360

171,612

6,926,107

3,477,580

192,546

224,690

2,734,954

58,108

465,011

197,730

33,461

338,824

20,653

147,351

440,296

5,074

111,640

34,436

23,774

18,372

43,628

20,892

* 210

31,127

44,092

176,338

180,874

819,902

123,856

53,056

87,752

658,280

26,779

3,278

* 278

* 679

1,335,250

4,818,424

38,348,182

4,578,973

33,769,210

47,380

330,217

37,501

292,716

7,334

59,677

* 10,300

49,377

4,855

36,946

* 7,975

28,971

8,056

53,419

* 8,806

44,614

27,135

180,175

10,420

169,755

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Mining

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Utilities

Construction

Total

Oil

and

gas extraction

Other

mining

Support

activities for

mining

Total

Construction

buildings

(7)

(8)

(9)

(10)

(11)

(12)

(13)

127,849

14,146,813

13,647,582

499,230

12,577,063

3,151,688

332,928

305,845

667,620

146,288

2,002,875

303,869

25,666

413,246

32,986

371,614

891,483

1,151,926

24,426

156,564

134,169

45,538

36,238

139,590

70,899

6,519

76,927

88,529

241,286

132,141

709,346

349,296

127,294

163,246

4,008,897

20,726

4,700

104,977

10,341,305

9,867,664

473,641

9,400,885

2,057,073

137,496

182,541

315,278

48,088

1,527,117

153,448

13,288

205,446

26,741

221,503

861,004

859,968

12,195

82,564

106,391

29,682

30,452

98,693

50,098

3,759

30,687

59,157

166,376

72,963

320,182

284,710

86,324

115,859

3,585,350

14,730

3,435

6,184

808,841

802,880

5,962

807,088

229,592

131,673

49,570

25,883

* 20,182

78,639

76,356

2,404

33,403

* 440

15,553

20,642

99,078

6,756

15,666

6,578

263

* 4,270

19,956

2,056

* 331

16,984

4,531

34,630

19,028

56,803

18,671

12,924

13,001

173,439

* 91

* 13

16,687

2,996,666

2,977,039

19,628

2,369,089

865,024

63,760

73,734

326,459

78,017

397,118

74,065

9,973

174,397

5,805

134,559

9,837

192,881

5,475

58,334

21,200

15,594

1,516

20,940

18,746

2,429

29,256

24,841

40,280

40,151

332,360

45,916

28,046

34,387

250,109

5,906

* 1,252

16,242

825,873

818,679

7,195

847,677

325,503

* 8,252

* 1,176

* 98,675

* 14

* 225,215

* 7,828

15,662

58,652

* 10,468

82,970

* 1,038

93,682

* 875

7,610

14,768

3,586

* 771

10,935

11,427

* 986

12,874

5,341

65,420

23,703

11,847

5,321

14,022

68,445

* 775

* 573

2,700,267

200,502,824

199,097,060

1,405,764

166,741,088

80,826,335

4,866,598

14,470,641

24,805,394

26,877,146

14,374,151

4,567,593

997,638

15,136,947

649,753

16,135,938

37,571

4,955,735

334,690

3,654,427

1,003,276

781,708

324,313

648,477

982,716

31,636

1,118,078

1,513,758

2,122,760

8,794,133

8,549,116

2,045,682

1,040,834

3,109,403

10,729,973

883,796

110,402

* 1,329

496,457

51,555,183

51,118,521

436,661

45,006,397

27,814,305

2,600,905

4,358,707

7,601,770

8,502,894

7,119,766

2,369,736

188,179

2,691,766

179,023

3,597,054

* 1,015

950,893

52,098

710,053

278,901

156,216

124,920

181,800

198,754

3,641

240,767

246,482

321,077

1,529,421

1,602,189

431,550

194,379

618,191

2,448,855

209,720

26,564

14,442

1,589,903

3,051,421

1,461,517

11,844

961,416

2,218,722

1,257,306

* 13

1,753

88,801

87,048

* 2,585

626,734

743,898

117,163

* 3,730

18,527

141,336

122,808

115,591

33,872,633

38,921,447

5,048,814

37,953

6,563,105

7,854,327

1,291,222

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Mining

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

Utilities

Construction

Total

Oil

and

gas extraction

Other

mining

Support

activities for

mining

Total

Construction

buildings

(7)

(8)

(9)

(10)

(11)

(12)

(13)

91,595

10,689,336

10,295,084

394,252

7,645,125

2,028,003

126,135

237,425

381,968

114,680

1,315,386

147,592

13,001

325,751

25,510

273,464

642,391

670,740

13,763

106,923

78,336

32,955

23,674

50,477

55,796

4,513

45,261

37,098

181,626

91,472

451,706

234,243

83,997

118,412

2,032,059

17,134

2,247

* 35

3,051,421

75,865

7,811,342

7,442,765

368,577

5,599,830

1,305,309

56,118

* 177,396

192,417

38,752

908,166

67,539

5,471

168,915

23,374

147,676

618,142

493,880

5,457

60,484

60,469

21,132

22,439

35,781

38,624

2,017

24,900

18,299

136,579

52,256

195,271

195,327

53,896

88,830

1,807,525

12,085

1,848

* 35

2,218,722

2,942

470,803

465,229

5,574

382,002

93,322

* 21,606

* 21,977

* 15,416

* 7,886

48,410

* 21,973

776

13,016

* 302

* 13,899

* 15,742

43,746

* 5,509

8,504

2,327

* 41

* 59

2,459

751

* 289

* 5,458

* 309

21,129

12,067

43,521

9,579

11,820

7,401

69,892

* 83

88,801

12,787

2,407,191

2,387,090

20,101

1,663,294

629,372

48,411

38,052

174,135

68,042

358,810

58,079

6,754

143,820

1,834

111,890

8,507

133,114

2,796

37,935

15,540

11,783

1,175

12,237

16,421

* 2,207

14,903

18,490

23,917

27,149

212,914

29,338

18,281

22,180

154,642

4,967

* 399

743,898

11,043

474,686

473,794

* 892

336,541

* 56,740

* 1,173

* 48,493

* 7,138

* 70

* 12,665

42,298

* 9,570

* 65,282

* 962

19,064

* 338

3,394

2,773

* 2,054

* 306

3,471

2,269

* 932

1,143

3,610

* 63,504

* 7,651

2,361

* 1,384

9,090

24,128

* 567

* 121

141,336

2,245,399

177,575,373

176,420,309

1,155,064

138,704,287

67,375,176

2,613,565

12,594,991

20,677,909

23,500,833

10,498,443

2,510,566

774,067

12,481,319

543,281

14,556,395

36,735

3,852,972

288,452

3,050,121

752,801

656,815

228,469

461,498

756,639

29,112

908,850

1,194,265

1,611,298

7,551,263

6,996,456

1,595,150

851,638

2,479,803

8,602,327

748,563

78,285

* 286

24,638

38,921,447

415,005

44,705,843

44,417,220

288,623

36,850,757

23,060,069

1,514,783

3,934,250

6,323,409

7,286,981

5,349,156

1,348,511

134,567

2,248,190

118,985

3,183,225

* 1,015

791,583

34,734

576,590

204,634

135,541

89,833

122,625

141,233

3,299

185,730

193,207

223,973

1,233,278

1,240,386

311,688

157,169

486,198

1,786,408

152,808

15,171

* 2,378

7,854,327

18,480

57,230

19,361

37,869

14,418

35,721

11,698

24,023

* 1,007

* 8,858

* 4,012

* 4,846

* 3,056

* 12,651

* 3,651

* 8,999

5,516

26,231

* 4,989

21,241

485,338

4,478,360

517,349

3,961,011

76,486

704,257

70,250

634,007

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Construction—continued

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Manufacturing

Heavy and

civil

engineering

construction

Specialty

trade

contractors

(14)

(15)

Total

Food

manufacturing

Textile

and textile

product mills

Apparel

Leather

and

allied

products

(16)

(17)

(18)

(19)

(20)

53,960

8,443,597

8,248,625

194,972

7,748,596

4,656,925

1,161,061

753,715

1,613,043

970,680

1,144,591

986,166

39,368

334,431

18,724

252,149

* 1,877

317,788

32,287

141,462

73,956

33,240

37,346

48,638

35,921

5,181

70,556

55,897

125,093

217,399

400,634

123,109

97,190

87,923

518,203

21,888

2,078

2,149,851

140,504,044

139,729,913

774,131

113,986,096

48,355,105

1,104,632

9,358,219

15,590,582

17,403,572

6,109,794

1,211,692

770,091

12,110,751

452,006

12,286,735

34,679

3,687,055

250,305

2,802,912

650,419

592,252

162,047

418,039

748,041

22,814

806,755

1,211,379

1,676,590

7,047,313

6,546,292

1,491,023

749,264

2,403,289

7,762,915

652,189

81,760

* 1,329

366,757

30,939,380

30,772,502

166,878

27,387,117

15,175,270

2,180,356

1,325,830

9,812,089

2,494,676

1,564,284

2,201,965

288,222

1,094,229

118,359

629,600

1,917

956,718

80,428

367,976

250,020

99,443

77,885

196,730

223,990

20,113

140,840

791,420

443,135

783,747

2,061,402

441,698

242,456

700,010

1,929,294

237,580

34,300

* 2,899

54,172

4,735,018

4,724,254

10,764

4,660,685

2,926,054

441,439

48,867

2,375,740

201,308

343,614

484,914

65,978

157,031

19,527

70,762

128,192

6,540

47,688

35,526

16,525

8,295

26,524

26,653

437

21,847

110,355

59,066

120,930

312,501

67,880

25,271

115,658

263,910

23,610

* 860

* 1,843

11,887

482,727

472,821

* 9,906

442,562

140,667

* 20,676

* 6,273

* 73,623

46,723

* 13,388

* 20,016

11,786

25,777

* 932

* 1,370

17,079

* 752

3,333

2,627

1,091

* 2,979

1,425

3,979

* 132

* 1,374

* 21,085

3,375

61,070

* 38,949

12,570

18,164

17,139

43,596

* 11,311

* 2,046

* 381

32,377

1,783,075

1,779,483

* 3,592

1,498,163

774,165

87,157

* 26,619

662,970

35,611

91,551

129,744

22,695

76,836

7,115

56,392

41,257

* 691

6,932

21,602

13,691

* 2,485

6,325

10,181

* 29

7,374

91,511

16,160

50,910

64,018

22,265

32,001

53,401

96,044

19,320

* 1,605

4,417

77,760

77,726

* 34

69,799

* 18,329

* 34,031

* 3,469

* 2,264

* 6,193

* 1,489

* 29,118

* 4,299

* 152

* 3,156

* 2,095

* 3,099

* 1,834

* 5,058

* 54

* 374

* 1,845

* 290

* 161

* 287

* 7,765

* 10,186

* 1,394

* 145

* 1,501

* 7,774

* 799

694,914

1,268,595

573,681

76,838

26,614,614

29,798,525

3,183,911

46,367

3,588,412

5,041,452

1,453,040

* 982

92,481

421,364

328,883

* 11,325

40,166

103,496

63,330

* 1,298

284,014

371,827

87,813

8,945

* 38,703

* 29,759

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Construction—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

Manufacturing

Heavy and

civil

engineering

construction

Specialty

trade

contractors

Total

Food

manufacturing

Textile

and textile

product mills

Apparel

Leather

and

allied

products

(14)

(15)

(16)

(17)

(18)

(19)

(20)

37,460

6,284,725

6,111,311

173,415

5,016,208

2,821,394

259,645

611,026

1,214,589

586,887

433,328

284,082

31,254

225,363

16,118

218,283

* 1,050

229,886

28,103

111,911

35,571

25,694

16,840

23,243

25,316

3,841

59,355

30,465

90,108

178,862

277,965

84,193

64,465

64,872

334,540

16,101

1,971

* 489

1,268,595

1,792,933

126,584,805

125,891,779

693,026

96,837,323

41,493,713

839,136

8,049,715

13,139,911

15,626,965

4,715,959

877,973

608,246

10,007,765

408,178

11,154,886

34,670

2,831,503

225,616

2,361,620

512,595

495,579

121,796

315,630

590,090

21,972

663,766

970,592

1,297,216

6,139,124

5,478,105

1,199,269

630,004

1,928,733

6,481,379

579,654

61,143

* 286

21,771

29,798,525

233,363

24,755,343

24,630,770

124,573

19,719,183

11,502,569

1,194,247

1,053,352

7,470,378

1,958,846

1,081,103

1,255,356

176,257

691,263

81,163

467,918

* 1,499

602,438

50,758

284,963

131,364

66,479

54,580

146,695

148,699

18,007

97,711

502,066

335,511

553,121

1,414,244

333,802

144,362

470,108

1,259,717

150,906

9,974

* 675

* 3,814

5,041,452

27,078

3,657,005

3,645,547

11,458

3,235,640

2,246,114

187,624

21,107

1,940,702

140,385

159,905

203,608

31,145

94,732

7,152

55,855

78,735

3,187

33,246

19,005

7,006

4,425

16,292

12,734

* 376

19,074

59,823

41,570

73,037

179,087

36,677

10,357

66,343

129,256

* 6,490

* 547

421,364

4,976

405,533

405,411

* 122

302,038

* 92,714

* 18,344

* 5,734

* 68,964

* 2,575

* 12,977

* 15,881

* 10,295

* 8,559

* 723

* 1,067

11,034

* 84

* 2,969

* 2,243

* 690

* 1,628

* 248

* 2,826

* 132

* 253

* 20,781

* 1,259

* 55,016

* 32,526

* 11,583

* 1,185

9,789

28,708

* 5,725

* 401

103,496

24,349

1,535,574

1,534,551

* 1,022

1,163,747

642,566

* 33,282

* 12,544

532,408

* 29,342

86,459

* 51,469

12,255

59,190

* 5,191

* 53,858

33,826

* 216

4,076

12,203

12,166

* 2,485

* 4,517

5,909

* 29

* 3,958

72,146

12,583

37,496

* 22,317

15,973

26,500

42,493

59,426

* 17,603

* 1,422

* 939

371,827

* 1,008

* 42,278

* 3,575

* 2,919

* 332

* 36

* 45

* 235

* 38,703

7,204

48,690

* 5,028

43,661

401,648

3,725,414

442,070

3,283,343

56,065

361,212

48,244

312,968

7,468

43,133

* 4,940

38,193

* 5,046

* 33,677

* 8,344

* 25,333

* 1,007

* 14,003

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Manufacturing—continued

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Wood

products

Paper

products

Printing

and related

support

activities

Petroleum

and coal

products

(21)

(22)

(23)

(24)

(25)

(26)

(27)

Chemical

Plastic and

manufacturing rubber products

Nonmetallic

mineral

products

** 36,903

** 3,980,451

** 3,959,698

** 20,753

** 3,533,388

** 1,985,997

** 236,283

** 229,475

** 1,192,479

** 407,173

** 135,611

** 215,022

** 7,400

** 132,581

** 3,226

** 93,647

** 134

** 136,766

** 7,393

** 44,694

** 15,488

** 7,518

** 19,137

** 17,209

** 17,413

** 1,397

** 7,767

** 65,179

** 128,895

** 63,988

** 255,710

** 50,520

** 16,078

** 64,264

** 361,086

** 29,903

** 19,412

38,767

1,885,993

1,879,898

6,094

1,712,114

803,586

71,051

82,906

499,893

95,972

121,438

67,675

13,398

63,817

8,616

10,132

69,865

5,106

15,324

16,352

4,543

* 4,443

9,854

23,239

* 5,184

20,906

78,766

28,994

77,574

134,094

37,941

13,882

73,332

158,986

28,670

* 3,516

1,595

98,912

97,771

* 1,141

96,561

* 42,494

* 4,968

* 2,817

* 37,642

* 261

* 2,965

* 6,158

* 253

* 143

* 448

* 233

* 1,717

* 4,149

* 788

* 487

* 531

* 44

* 1,484

* 196

* 361

* 3,297

* 419

* 465

* 13,805

2,835

* 1,955

* 640

19,814

13,038

786,761

775,138

11,623

704,358

347,060

40,959

* 6,637

267,077

* 45,935

71,423

84,969

14,331

53,748

* 3,856

4,969

16,954

* 7,046

8,823

3,526

2,023

* 629

6,236

9,543

* 1,287

* 764

16,840

8,977

29,926

71,031

7,531

8,066

25,002

53,186

* 3,001

* 66

3,399

771,893

770,557

* 1,336

610,206

383,268

* 8,926

* 12,403

* 229,145

* 129,347

* 12,023

* 8,577

* 23,063

* 29,752

* 1,326

* 26,023

4,204

* 999

6,235

8,003

2,564

* 526

9,080

* 1,937

* 862

* 14,599

* 3,395

43,665

* 20,657

3,179

* 1,186

6,165

18,455

* 1,066

10,132

776,623

773,476

* 3,147

678,162

390,343

93,061

* 21,514

244,713

47,694

* 62,302

78,941

7,065

25,639

* 5,096

* 7,649

* 41

31,642

* 5,848

21,663

4,531

619

* 6,058

1,892

4,593

* 7,237

17,688

8,448

1,918

69,396

13,372

2,284

15,313

23,187

* 4,911

* 818

** 21,727

** 446,571

** 518,148

** 71,577

* 1,479

167,228

313,639

146,411

2,300

5,196

* 2,895

* 1,557

91,753

155,477

63,725

161,584

179,870

* 18,285

* 160

97,456

110,464

13,009

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Manufacturing—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

Wood

products

Paper

products

Printing

and related

support

activities

Petroleum

and coal

products

(21)

(22)

(23)

(24)

(25)

(26)

(27)

Chemical

Plastic and

manufacturing rubber products

Nonmetallic

mineral

products

** 19,813

** 3,157,450

** 3,137,336

** 20,114

** 2,638,609

** 1,575,404

** 198,956

** 179,450

** 989,693

** 291,588

** 98,907

** 183,189

** 4,241

** 49,320

** 3,175

** 79,752

** 7

** 86,236

** 4,521

** 33,855

** 7,549

** 1,759

** 14,318

** 3,538

** 10,697

** 1,349

** 4,179

** 26,231

** 104,906

** 48,439

** 158,876

** 34,053

** 6,913

** 42,335

** 324,073

** 12,885

** 793

** 518,148

25,294

1,283,527

1,278,449

* 5,078

969,544

449,457

44,197

* 55,921

235,046

89,973

68,582

44,261

9,509

35,973

* 5,594

* 3,515

39,787

* 1,681

10,720

11,246

2,267

* 3,415

4,038

5,958

* 5,153

* 15,294

40,373

17,812

63,275

75,912

27,877

9,049

42,259

59,665

24,206

* 2,888

313,639

1,568

57,199

56,687

* 512

52,004

* 18,427

* 2,659

* 1,257

* 15,549

* 50

* 2,371

* 3,458

* 139

* 71

* 233

* 1,489

* 3,484

* 751

* 240

* 233

* 24

* 280

* 42

* 361

* 2,059

* 367

* 321

* 12,587

* 2,467

* 1,351

* 466

* 6,606

5,196

7,669

480,373

474,082

* 6,292

324,890

180,469

* 8,108

* 3,881

* 109,762

* 40,938

* 31,935

* 14,155

3,058

23,828

* 3,022

* 2,303

3,546

* 253

4,844

863

1,064

* 68

* 1,072

3,390

* 514

* 338

7,182

6,564

10,486

* 14,029

3,213

1,624

14,228

35,928

* 3,001

* 66

* 1,557

155,477

2,353

768,539

767,203

* 1,336

588,567

* 380,833

* 8,742

* 11,204

* 228,015

* 129,280

* 11,956

* 8,364

* 23,062

* 24,403

* 1,326

* 26,003

* 4,064

* 999

5,385

2,058

* 2,564

* 455

9,079

* 1,937

* 862

* 14,570

* 617

* 43,062

* 20,649

2,838

* 1,186

3,628

17,929

* 1,059

179,870

6,361

617,885

615,153

* 2,732

507,421

290,772

51,250

* 14,710

175,391

* 33,537

* 59,248

43,365

5,827

22,069

* 2,748

* 6,886

22,881

* 4,219

19,211

3,445

* 546

* 5,991

* 1,348

3,935

* 6,376

* 3,463

6,787

* 374

* 55,156

11,268

1,506

11,765

14,207

* 4,911

* 818

* 160

110,464

** 3,030

** 14,141

** 2,145

** 11,996

* 8,067

* 41,875

* 5,510

* 36,365

* 32

** 2,068

** 35,704

** 4,100

** 31,604

* 4,034

* 15,674

* 1,731

* 13,943

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Manufacturing—continued

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Machinery

Computer and

electronic

products

Electrical

equipment,

appliances, and

components

Transportation

equipment

(29)

(30)

(31)

(32)

(33)

1,451

366,321

364,309

* 2,012

311,170

* 219,346

* 17,758

* 15,995

* 168,782

* 21,441

* 16,090

* 20,720

* 39

* 4,416

* 421

* 18,207

* 1,008

* 1,520

* 883

* 74

* 335

* 629

* 12

* 32

* 7,583

* 3,989

* 1,755

* 28,533

* 6,302

* 278

* 6,708

9,099

25,954

4,073,782

4,026,590

47,192

3,506,967

2,106,988

325,046

295,735

1,019,341

440,720

210,490

184,344

13,138

89,246

8,329

92,281

158,197

19,859

49,300

26,056

4,955

11,527

20,980

51,146

3,877

15,269

55,525

59,011

39,281

346,858

65,432

16,749

64,957

170,953

12,017

* 971

23,002

1,843,260

1,834,301

8,959

1,601,796

794,599

137,660

109,304

388,138

231,959

80,781

153,242

13,938

84,481

23,361

19,533

93,829

5,452

34,635

14,846

8,262

* 1,202

11,561

13,916

1,815

19,122

44,206

20,402

32,966

156,320

37,691

16,304

64,504

73,316

* 13,501

* 615

5,339

757,953

757,679

* 274

721,224

477,616

* 21,631

* 22,917

435,722

* 9,239

* 12,633

24,525

5,339

8,445

* 799

* 9,601

20,934

* 1,338

* 4,803

5,996

3,032

* 2,952

* 62,545

1,583

* 73

* 1,444

* 17,988

4,743

19,305

* 13,259

* 2,982

9,345

12,478

29,659

* 4,966

8,534

486,658

483,031

3,627

388,933

208,231

50,276

* 14,033

139,297

* 45,518

19,420

60,313

2,625

11,703

* 3,160

* 2,311

26,598

* 694

5,774

5,769

4,758

* 2,747

1,391

3,923

* 544

* 4,770

10,948

2,383

1,823

43,119

6,569

9,000

9,652

19,788

* 416

* 17

9,763

976,418

967,459

8,960

832,200

409,347

128,257

42,176

252,995

42,782

91,666

148,529

11,628

27,619

* 13,612

* 56,353

14,966

* 463

9,704

15,474

5,736

* 943

2,190

4,259

* 347

* 1,107

32,249

17,418

44,372

62,566

9,528

9,230

12,310

69,842

* 934

55,152

* 63,302

* 8,151

* 46

569,776

630,988

61,212

* 15

242,040

309,525

67,485

36,732

67,051

* 30,319

97,725

113,895

16,171

149,647

196,745

47,098

Primary

metal

industries

Fabricated

metal

products

(28)

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Manufacturing—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

Primary

metal

industries

Fabricated

metal

products

Machinery

Computer and

electronic

products

Electrical

equipment,

appliances, and

components

Transportation

equipment

(28)

(29)

(30)

(31)

(32)

(33)

* 1,438

* 306,372

* 306,028

* 344

* 243,069

* 168,503

* 10,613

* 5,282

* 138,486

* 21,441

* 7,399

* 14,719

* 39

* 3,638

* 14,255

* 33

* 1,111

* 608

* 16

* 223

* 510

* 12

* 27

* 6,566

* 3,519

* 1,755

* 23,422

* 5,659

* 159

* 4,951

* 8,064

* 63,302

19,305

3,374,825

3,329,309

45,515

2,746,525

1,568,826

136,008

281,945

739,073

372,578

188,982

149,760

8,971

75,349

5,026

76,940

119,052

18,866

45,310

17,929

3,815

11,518

18,152

48,229

* 3,623

14,091

49,288

48,932

29,985

321,940

60,869

11,839

54,807

118,454

* 11,326

* 948

630,988

17,505

1,521,139

1,515,387

5,752

1,211,614

585,515

85,588

* 72,106

265,462

198,014

53,421

89,077

12,009

64,264

* 21,703

* 14,754

62,058

* 4,405

25,710

12,724

7,444

* 222

9,852

9,411

* 1,646

19,112

37,749

14,974

28,633

133,029

31,124

13,698

44,314

53,322

* 1,905

* 70

309,525

2,977

684,206

683,934

* 272

617,155

* 456,178

* 16,138

* 22,544

* 419,076

* 837

* 12,633

* 15,050

* 3,345

* 6,614

* 695

* 4,243

* 13,364

* 830

* 4,767

* 4,045

* 776

* 62,257

* 1,342

* 66

* 1,436

* 15,503

* 953

* 9,145

* 10,567

* 2,322

* 4,273

6,121

6,493

* 1,820

67,051

6,459

444,663

441,477

* 3,186

330,768

182,280

* 38,818

* 4,902

* 130,401

* 45,511

* 11,466

* 48,818

1,037

9,801

* 2,604

* 2,063

25,623

* 640

4,718

5,335

4,520

* 2,705

* 1,048

3,853

* 544

* 1,822

* 8,504

* 524

* 1,569

* 34,890

5,429

7,309

6,086

17,213

* 416

* 17

113,895

8,108

603,777

602,214

* 1,562

410,648

257,468

* 82,255

* 35,413

* 194,706

* 13,770

* 27,025

* 95,703

* 5,099

13,438

* 7,178

* 17,884

12,787

* 405

* 956

* 1,659

* 4,243

* 767

* 1,268

1,688

* 57

* 1,038

* 780

* 10,361

12,937

* 2,805

6,145

* 3,989

6,215

40,758

* 722

196,745

* 1,157

* 19,555

* 320

* 19,234

* 2,569

* 9,743

* 5,143

* 4,600

* 1,003

* 4,977

* 2,035

* 2,942

* 4,332

* 25,935

* 1,384

* 24,551

* 1,029

* 1,835

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Wholesale trade (merchant wholesalers)

Manufacturing—continued

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Retail trade

Nondurable

Durable goods,

Wholesale

goods,

including

electronic

including food,

machinery,

markets

fiber,

wood, metals,

and agents and

chemicals,

etc.

brokers

etc.

Furniture

and related

products

Miscellaneous

manufacturing

Total

(34)

(35)

(36)

(37)

(38)

(39)

26,270

2,161,162

2,148,607

* 12,554

1,800,385

923,789

68,082

201,949

388,207

301,566

32,923

68,939

10,831

96,591

1,535

97,198

30,883

* 1,103

49,226

15,883

6,241

* 6,731

5,646

12,171

* 41

4,076

91,531

35,695

67,191

118,558

23,571

23,648

57,800

107,299

* 13,108

* 109

59,758

4,894,612

4,879,701

14,911

4,218,445

2,223,390

393,094

182,740

1,434,062

385,235

244,477

416,217

60,416

206,251

14,265

78,630

* 20

139,900

15,351

56,001

51,867

17,714

6,274

21,716

29,640

2,641

26,598

111,911

41,478

118,843

301,844

70,138

38,868

99,185

403,301

70,847

4,266

* 675

345,862

54,780,559

54,495,469

285,090

50,208,826

37,631,946

3,500,666

741,151

31,612,152

2,128,029

3,371,708

3,721,761

381,535

1,436,090

491,076

437,921

23,134

616,582

76,234

291,017

268,804

172,775

54,575

155,611

248,603

32,335

228,497

720,350

274,536

618,151

1,790,866

383,548

473,670

606,380

2,625,096

138,263

27,613

* 1,137

154,956

23,777,257

23,617,909

159,348

21,774,247

15,833,115

2,106,118

255,741

13,258,018

868,593

1,547,332

2,202,687

150,977

657,536

245,394

172,216

* 111

353,072

34,808

161,784

114,421

85,765

40,044

74,403

128,725

11,827

154,188

313,788

156,105

286,295

907,757

197,119

195,214

313,836

1,120,155

48,743

8,312

* 1,137

120,767

24,343,114

24,254,358

88,755

22,760,767

17,678,958

1,208,983

243,913

15,627,789

706,187

1,210,373

1,318,287

161,148

551,888

86,267

201,885

* 388

217,045

34,891

111,511

124,603

50,306

14,257

70,594

90,270

11,335

53,891

314,953

105,526

294,468

792,751

167,973

203,866

224,364

1,117,615

66,225

14,644

70,140

6,660,189

6,623,202

36,986

5,673,812

4,119,873

185,566

241,496

2,726,345

553,249

614,004

200,788

69,410

226,666

159,415

63,820

* 22,635

46,465

6,534

17,722

29,780

36,704

* 274

10,614

29,608

9,173

20,419

91,609

12,905

37,388

90,358

18,456

74,590

68,180

387,325

23,296

4,657

2,379,865

191,891,553

189,911,648

1,979,905

181,420,187

125,959,621

21,376,704

2,063,446

114,034,163

5,620,744

4,854,711

21,990,147

1,988,584

5,961,698

1,694,190

1,509,072

12,983

2,339,202

253,881

1,287,342

852,051

519,689

439,913

652,036

1,156,498

42,441

520,154

5,982,392

1,185,219

2,839,555

7,967,526

2,701,896

1,197,497

3,792,489

9,803,913

622,671

109,060

* 781

363,277

421,558

58,281

* 7,773

681,568

1,020,202

338,635

56,140

4,604,384

5,740,170

1,135,786

14,918

2,025,254

2,569,908

544,654

38,396

1,592,740

2,050,846

458,106

* 2,827

986,390

1,119,416

133,026

202,420

10,591,736

18,354,471

7,762,736

Total

(40)

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Wholesale trade (merchant wholesalers)

Manufacturing—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

Retail trade

Nondurable

Wholesale

Durable goods,

goods,

electronic

including

including food,

markets

machinery,

fiber,

and agents and

wood, metals,

chemicals,

brokers

etc.

Furniture

and related

products

Miscellaneous

manufacturing

Total

(34)

(35)

(36)

(37)

(38)

(39)

19,177

1,881,343

1,868,861

* 12,481

1,459,784

758,191

* 36,477

* 187,151

312,473

247,007

* 20,430

* 45,347

4,048

75,051

* 802

88,154

20,430

* 217

44,586

8,555

5,078

* 1,790

3,928

9,758

* 41

* 1,273

68,296

32,888

40,636

* 104,256

19,491

20,480

48,801

91,104

* 11,895

* 109

421,558

37,925

3,933,656

3,926,860

6,796

2,913,585

1,648,852

235,187

138,201

975,170

302,018

227,408

229,132

42,178

124,962

11,305

34,408

51,277

9,452

43,253

21,334

12,466

4,966

18,458

19,336

2,167

8,577

68,751

30,898

96,955

212,197

56,813

22,898

65,507

248,275

46,940

* 1,896

* 675

* 1,157

1,020,202

225,734

46,247,210

46,075,630

171,581

40,510,778

31,308,791

2,428,487

449,075

26,223,313

1,911,186

2,911,623

2,614,892

191,194

1,037,983

439,626

351,428

* 22,224

429,553

57,537

215,425

197,157

147,800

36,652

105,228

188,228

31,217

188,215

527,030

204,715

481,182

1,256,174

285,617

363,807

411,095

1,919,192

82,479

15,554

* 226

5,740,170

103,551

19,723,778

19,642,906

80,872

17,154,124

12,996,346

1,449,503

203,072

10,710,508

744,462

1,412,926

1,524,125

92,529

491,120

226,384

121,381

* 110

221,454

22,462

112,917

78,139

76,868

25,184

37,482

102,749

11,412

127,460

264,386

110,129

192,312

545,527

136,504

148,212

214,129

759,312

22,766

3,273

2,569,908

75,466

21,082,040

21,028,214

53,826

19,034,678

15,109,459

857,007

203,111

13,303,634

647,431

1,046,866

948,590

78,800

382,712

69,045

172,557

* 261

168,355

28,583

90,093

100,137

43,775

11,203

58,793

68,953

10,690

40,727

229,618

84,795

261,699

638,432

134,252

160,523

154,132

884,333

38,967

8,693

2,050,846

46,718

5,441,393

5,404,510

36,883

4,321,976

3,202,986

121,977

* 42,891

2,209,171

519,293

451,830

142,177

19,865

164,151

144,196

57,490

* 21,852

39,744

6,492

12,415

18,881

27,157

* 265

8,954

16,527

9,116

20,028

33,027

9,791

27,171

72,214

14,861

55,071

42,835

275,548

20,747

3,588

* 219

1,119,416

1,286,833

151,473,752

149,936,331

1,537,420

133,110,463

97,053,379

13,724,535

1,481,363

88,991,534

3,920,739

3,329,220

14,394,012

1,309,747

3,555,100

1,181,935

1,139,676

6,722

1,251,049

197,450

856,666

521,580

304,845

235,556

365,043

702,477

34,632

354,801

3,940,121

737,527

1,622,651

5,827,079

1,896,005

754,989

2,335,005

6,385,459

403,293

45,380

* 131

28,374

18,354,471

* 4,051

* 29,899

* 58

* 29,841

11,169

71,043

* 12,532

58,511

42,878

267,884

53,413

214,472

20,530

173,183

29,350

143,832

9,372

46,455

15,967

30,489

12,977

48,247

8,096

40,151

254,838

1,275,993

263,564

1,012,429

Total

(40)

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Retail trade—continued

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Building

Electronic

material and

stores

garden

and household

equipment and

appliance

supplies

stores

dealers

Motor

vehicle and

parts

dealers

Furniture

and home

furnishing

stores

(41)

(42)

(43)

134,870

39,059,196

38,632,079

427,118

37,807,059

30,815,159

5,236,642

351,414

28,656,498

1,168,520

1,027,195

5,625,110

304,227

465,189

292,238

313,086

* 1,609

317,642

48,889

241,036

86,672

45,502

66,209

171,995

124,067

2,941

34,301

579,928

204,736

228,930

1,309,684

386,968

87,991

367,317

1,275,513

27,153

3,247

* 15

29,655

3,956,963

3,936,426

20,536

3,867,103

2,314,915

536,871

155,352

1,873,229

194,742

110,981

556,260

94,766

150,969

54,044

46,113

90,667

10,720

36,854

17,444

9,400

35,726

20,248

28,230

* 5,245

3,362

186,123

30,350

46,385

268,697

124,971

27,466

99,042

151,160

13,890

1,426

* 3,177

1,266,263

1,815,201

548,938

* 691

90,246

359,632

269,385

Food and

beverage

stores

Health and

personal care

stores

Gasoline

stations

(44)

(45)

(46)

(47)

15,511

3,185,844

3,156,882

28,961

2,975,570

2,165,750

347,933

* 77,541

1,785,414

* 6,240

118,545

169,923

20,393

54,201

* 32,818

49,870

37,717

5,058

17,696

19,469

3,702

* 1,250

6,529

17,035

* 310

18,517

93,804

24,639

13,292

79,197

30,099

7,335

40,790

224,600

* 11,500

* 1,762

35,479

5,659,918

5,643,058

16,860

5,229,205

3,415,624

726,827

118,277

3,003,908

210,224

112,288

755,901

55,547

119,905

82,920

45,512

* 77

131,664

15,699

70,838

26,089

8,933

49,331

24,770

27,947

* 3,513

8,091

112,482

33,871

35,918

391,780

115,996

17,640

137,170

290,448

7,132

* 1,184

107,704

25,806,708

25,494,530

312,177

24,970,304

18,357,640

1,953,786

197,407

17,009,001

767,349

388,353

1,958,256

118,821

236,755

117,722

66,229

* 515

271,820

21,694

170,816

102,815

6,960

43,485

63,463

67,843

1,685

99,155

857,584

187,129

317,234

1,505,660

430,122

34,743

639,803

1,237,003

7,883

1,410

122,827

7,667,824

7,640,045

27,780

7,220,201

4,623,055

565,756

52,766

4,311,819

212,768

35,571

555,625

111,342

201,640

54,882

98,358

* 10

62,287

24,974

65,952

60,722

21,263

2,673

28,024

68,059

6,515

24,339

296,257

41,145

128,697

565,837

109,424

72,449

143,094

373,202

28,604

7,642

* 115

14,616

23,134,363

22,806,176

328,186

22,828,382

20,021,580

473,028

45,771

18,683,584

838,782

449,153

468,738

26,601

58,925

54,959

23,406

* 399

164,427

8,870

80,943

37,520

2,194

67,263

40,057

32,735

756

29,053

290,231

119,020

72,660

693,032

244,678

3,539

228,443

526,916

* 175

* 10

* 152

210,274

282,184

* 71,911

* 16

433,671

609,018

175,347

* 3,417

836,091

1,329,456

493,365

16,395

462,436

971,462

509,027

* 10

306,708

434,021

127,313

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Retail trade—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

Building

Electronic

material and

stores

garden

and household

equipment and

appliance

supplies

stores

dealers

Motor

vehicle and

parts

dealers

Furniture

and home

furnishing

stores

(41)

(42)

(43)

92,839

31,611,868

31,289,530

322,338

29,797,516

24,555,286

3,707,787

328,524

22,712,396

1,066,103

691,876

3,951,400

228,608

362,627

219,278

255,407

* 1,577

227,276

36,173

178,235

63,195

34,471

47,442

105,509

88,481

2,772

28,776

417,078

140,485

163,698

1,022,934

311,799

68,272

283,143

921,759

25,158

2,978

* 1,831

1,815,201

15,389

2,888,938

2,872,975

15,963

2,529,306

1,625,623

257,192

101,799

1,372,000

87,463

82,863

275,695

56,623

88,883

8,141

21,690

41,495

9,599

23,169

9,909

3,686

22,679

7,707

9,409

* 976

1,283

100,471

20,211

39,493

214,292

80,407

9,061

53,620

74,275

6,288

* 872

359,632

14,746

134,915

12,130

122,785

* 1,042

* 708

* 495

* 213

Food and

beverage

stores

Health and

personal care

stores

Gasoline

stations

(44)

(45)

(46)

(47)

11,533

2,807,348

2,778,387

28,961

2,525,163

1,869,661

309,873

* 44,559

1,603,438

* 5,511

43,876

137,597

15,901

53,244

* 32,723

49,870

34,657

* 2,299

11,682

18,725

3,441

* 1,250

5,987

13,660

* 310

4,369

52,396

22,835

10,946

61,667

28,210

6,616

33,096

180,118

* 11,500

* 1,762

* 152

282,184

21,261

4,665,758

4,655,428

10,330

4,057,943

2,896,957

495,106

* 91,139

2,599,730

134,383

76,094

499,495

40,564

87,609

32,249

31,562

* 48

103,501

13,000

41,340

16,689

6,538

15,332

22,038

20,666

* 3,506

7,363

82,005

17,830

22,469

290,832

70,751

14,888

82,077

131,335

* 6,485

* 1,039

609,018

73,017

21,436,814

21,194,997

241,817

20,107,358

15,219,348

1,532,548

154,704

14,265,143

598,691

312,100

1,643,837

81,488

177,669

114,240

51,558

* 43

139,846

17,265

132,259

52,491

4,024

24,847

40,378

35,687

1,421

90,530

619,979

141,522

250,863

1,143,475

345,140

27,091

479,050

906,602

4,815

* 450

* 1,453

1,329,456

55,148

6,653,547

6,631,766

21,781

5,682,339

3,878,605

360,204

* 47,597

3,673,081

182,189

27,869

412,335

76,387

67,894

52,941

95,130

40,515

23,514

45,563

30,713

14,262

2,432

16,264

44,523

6,245

22,538

222,958

33,604

94,929

434,251

82,634

37,812

78,075

255,078

18,066

3,822

* 115

* 419

971,462

10,167

17,697,755

17,416,862

280,893

17,265,572

15,262,468

334,525

36,800

14,440,983

466,922

335,788

352,550

21,298

51,738

48,918

17,239

* 274

112,207

6,039

59,664

22,842

1,705

50,651

22,857

27,608

* 571

24,614

204,594

75,925

57,356

465,008

174,417

2,342

166,861

388,217

* 162

434,021

* 2,046

* 2,700

* 719

* 1,981

* 2,662

* 9,505

* 1,643

* 7,863

8,214

63,560

* 15,276

48,285

18,744

94,184

11,628

82,556

* 1,003

* 7,295

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Retail trade—continued

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Transportation and warehousing

Clothing and

accessories

stores

Sporting goods,

hobby, book,

and music

stores

General

merchandise

stores

Miscellaneous

store

retailers

Nonstore

retailers

Total

Air and

rail

transportation

(48)

(49)

(50)

(51)

(52)

(53)

(54)

149,871

11,048,393

10,974,711

73,682

10,422,053

6,028,860

2,243,276

142,623

5,208,512

412,834

228,185

2,206,570

218,459

244,316

66,317

64,726

129,558

11,901

98,832

89,021

38,080

13,934

42,153

121,516

3,313

59,000

1,007,818

69,493

213,340

704,169

219,990

90,154

283,556

541,072

57,175

13,012

100,161

7,205,429

7,166,194

39,234

6,982,760

4,719,766

1,797,225

68,889

4,251,839

245,668

193,471

1,837,326

91,391

153,107

41,961

94,318

* 2,996

110,416

13,142

56,382

34,280

13,025

9,387

36,893

70,742

* 1,038

15,707

263,466

38,902

98,742

317,638

132,426

39,826

165,752

442,463

17,549

5,553

22,320

2,864,655

2,829,154

35,501

2,788,220

2,007,100

410,214

* 8,988

1,638,803

* 257,985

118,586

427,475

20,105

55,622

* 7,144

14,788

38,611

* 1,763

16,624

9,461

4,741

22,850

4,009

29,669

* 322

5,710

152,598

29,861

22,794

85,787

51,415

10,840

82,726

111,768

* 1,913

635,718

33,112,132

32,710,086

402,046

29,979,705

16,860,754

4,729,560

538,367

15,110,546

682,622

695,830

4,896,171

431,202

1,627,796

326,206

397,303

6,970

563,910

60,539

278,166

195,071

160,154

86,732

132,108

253,276

9,010

149,176

1,646,760

254,869

806,086

1,554,520

595,382

357,273

900,389

2,126,682

160,474

17,845

* 16

1,011,134

29,190,128

28,922,305

267,823

26,349,623

14,629,419

2,355,584

306,051

12,501,011

623,012

1,376,553

2,532,791

495,730

2,593,271

562,980

295,362

* 398

420,483

30,633

153,203

173,487

205,736

41,073

81,786

315,378

7,793

73,743

495,343

151,204

855,479

491,524

260,426

448,241

704,408

2,503,086

289,223

55,969

* 635

1,180,372

95,631,418

94,909,938

721,480

83,002,547

10,148,202

267,341

1,575,231

2,744,997

976,368

4,875,794

291,529

289,864

25,776,134

1,061,265

6,184,677

2,265

4,965,008

82,043

3,077,007

410,740

2,225,578

206,609

503,605

418,506

4,520

3,025,524

796,993

5,480,757

1,311,812

3,034,789

1,267,980

1,098,052

1,424,013

9,929,059

194,534

20,068

* 45

14,995

1,320,685

1,241,745

78,940

1,531,025

477,882

54,296

12,645

51,579

113,924

288,767

43,329

4,212

26,063

19,269

16,556

* 240

269,702

8,624

29,710

19,011

10,853

22,820

26,646

5,712

* 83

17,004

25,825

94,896

7,483

117,095

19,306

30,179

14,802

257,245

* 5,364

* 661

8,316

626,143

1,326,183

700,040

25,390

231,771

630,470

398,700

76,435

230,822

154,387

44,788

3,176,393

5,086,358

1,909,965

100,067

2,875,305

5,279,663

2,404,359

15,924

12,672,317

15,520,933

2,848,616

* 698

-218,277

120,788

339,065

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Retail trade—continued

Net income status, item

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

Transportation and warehousing

Clothing and

accessories

stores

Sporting goods,

hobby, book,

and music

stores

General

merchandise

stores

Miscellaneous

store

retailers

Nonstore

retailers

Total

Air and

rail

transportation

(48)

(49)

(50)

(51)

(52)

(53)

(54)

77,149

8,789,303

8,729,859

59,444

7,463,198

4,569,143

1,628,903

39,547

3,999,988

310,551

191,434

1,601,279

157,586

96,594

35,897

56,795

73,559

10,842

68,739

45,962

18,823

9,164

20,499

73,416

2,592

27,546

717,266

46,795

125,925

532,377

162,231

51,871

166,942

350,756

36,580

7,633

* 2,302

1,326,183

47,275

5,215,393

5,201,136

14,258

4,584,923

3,253,760

1,082,789

* 45,441

2,972,883

179,246

96,577

1,123,175

49,849

65,018

35,451

77,603

* 2,994

43,066

7,415

36,725

21,526

7,560

5,007

16,885

50,040

* 1,011

10,469

153,322

23,174

47,081

207,449

81,545

27,625

102,870

248,541

* 7,489

* 1,128

* 1,573

630,470

9,503

1,918,147

1,896,803

21,344

1,687,325

1,290,811

254,619

* 8,570

1,030,688

* 162,494

115,494

281,054

9,604

22,162

* 5,497

* 7,625

10,332

* 933

9,231

3,635

2,468

* 9,337

* 1,306

6,567

* 308

* 2,580

95,185

9,533

10,823

45,838

27,744

2,059

41,598

71,147

* 1,003

230,822

352,471

24,800,370

24,444,699

355,671

19,698,223

11,816,005

2,593,030

302,402

10,929,580

344,503

397,895

2,751,405

263,890

983,803

226,970

256,289

* 1,585

242,193

45,244

158,360

124,529

83,927

34,474

68,486

148,678

8,495

75,074

990,209

119,919

372,335

1,092,587

369,809

217,465

509,088

1,328,413

121,501

10,205

* 16

* 11,922

5,086,358

521,080

22,988,512

22,823,891

164,621

17,711,596

10,815,712

1,167,958

280,282

9,391,624

382,684

957,353

1,364,189

307,950

1,497,861

369,630

218,909

* 186

182,402

25,127

91,697

111,363

123,940

12,939

37,128

183,741

6,426

59,660

284,657

85,694

426,732

316,370

161,318

289,887

338,585

1,529,219

164,247

15,492

8,722

5,279,663

967,998

81,030,133

80,430,079

600,054

65,551,187

7,107,644

126,504

987,427

2,046,212

579,302

3,526,694

158,495

188,629

20,998,364

924,712

5,152,694

* 1,524

3,306,189

44,795

2,468,112

300,162

1,907,464

141,036

337,080

314,777

3,512

2,741,695

607,720

4,426,429

1,052,803

2,012,349

989,372

917,153

1,136,400

8,207,731

179,830

16,190

* 45

4,612

15,520,933

10,173

745,915

714,704

31,211

635,038

248,933

* 29,019

* 5,130

* 19,427

* 16,907

198,192

* 19,743

2,693

13,967

13,649

11,616

39,521

3,730

11,974

6,212

9,887

* 4,351

5,377

3,490

4,804

9,796

34,220

4,712

59,875

6,458

21,837

8,022

101,556

* 3,907

* 443

120,788

8,530

69,406

* 12,308

57,098

5,399

20,880

* 1,456

19,423

* 1,447

* 12,040

* 3,457

* 8,582

82,472

422,438

79,738

342,700

108,532

438,362

124,714

313,649

128,169

1,111,318

156,552

954,766

5,043

40,073

* 7,834

32,239

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Transportation and warehousing—continued

Net income status, item

Other transit

Water

Truck

Pipeline

and ground

transportation transportation

transportation

(55)

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

(56)

(57)

6,080

887,287

877,232

10,055

771,661

327,146

* 6,240

* 54,896

* 8,832

* 6,273

258,043

* 7,139

325

13,694

* 2,758

3,236

* 19

108,153

2,296

16,401

7,252

4,334

* 2,930

15,976

1,707

* 145

3,662

2,120

33,032

9,506

99,464

12,002

3,821

6,044

95,407

* 229

* 34

597,806

71,731,100

71,322,399

408,701

63,081,679

7,315,264

76,518

1,259,664

2,017,022

759,307

3,323,297

120,545

141,885

20,532,771

746,521

4,982,977

* 1,992

3,748,570

62,096

2,383,519

278,514

2,004,502

96,974

374,735

293,014

2,887

1,646,232

421,523

4,742,165

973,382

2,092,025

1,011,106

885,849

950,171

7,223,873

145,191

13,675

115,107

161,003

45,896

6,071

8,658,306

10,016,265

1,357,960

Support

activities for

Scenic

Couriers

transportation

and

(including

sightseeing

messengers

transportation motor vehicle

towing)

Warehousing

and

storage

facilities

(58)

(59)

(60)

(61)

(62)

289,829

10,642,154

10,448,818

193,336

8,029,175

182,706

* 34,581

* 63,798

15,490

* 14,921

76,180

* 22,264

66,611

2,044,031

184,493

391,530

* 11

374,362

2,320

406,473

44,543

112,057

53,576

54,427

37,877

1,250,953

165,157

389,779

75,731

309,579

122,236

79,883

197,047

1,444,345

13,577

* 1,457

* 45

* 320

* 53,175

* 52,844

* 330

* 58,777

* 165

* 102

* 3,313

* 15,005

* 2,828

* 92

* 41

* 165

* 148

* 4,773

* 122

* 4,374

* 1,232

* 2,164

* 1,460

* 48

* 1,847

* 20,894

10,661

561,498

551,884

9,614

638,801

* 137,121

* 12,225

* 25

* 13,118

* 111,753

38,072

8,072

1,636

40,419

126,163

17,366

2,753

7,512

* 7,230

* 2,811

2,503

* 26,179

19,315

19,542

12,571

47,422

13,321

7,166

15,459

81,948

* 1,705

* 501

49,854

3,862,849

3,843,026

19,823

3,470,903

1,161,487

61,758

* 74,711

590,924

59,545

454,136

79,588

25,226

389,683

45,196

209,655

162,110

3,502

129,257

24,940

20,455

16,820

16,754

29,654

* 1,276

50,596

71,873

99,085

68,180

278,880

61,126

43,709

88,382

461,713

8,060

* 853

196,864

5,774,968

5,787,875

-12,907

4,758,160

332,699

* 988

* 37,142

* 57,128

* 1,631

* 236,847

* 1,038

10,649

2,741,196

61,009

488,792

134,448

* 1,287

84,442

30,637

53,863

* 1,868

7,535

44,038

* 122

19,147

53,831

66,325

74,514

52,981

19,598

42,478

136,801

261,969

15,776

* 1,585

13,961

797,701

784,114

13,588

662,367

213,898

* 32,959

* 60,149

* 3,996

* 7,650

126,770

* 17,626

2,719

20,522

* 384

48,200

26,496

* 1,907

7,011

2,998

11,959

4,390

4,555

3,854

6,978

37,227

31,558

89,211

35,178

7,824

4,919

13,460

81,665

* 4,634

* 1,301

* 5,369

2,612,967

3,048,404

435,436

* -5,60* 2

* 3,881

* 9,484

* 280

-78,373

49,790

128,163

* 2,247

404,377

560,584

156,207

* 1,193

1,048,479

1,378,989

330,511

* 65

135,334

181,228

45,893

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Transportation and warehousing—continued

Net income status, item

Other transit

Water

Truck

Pipeline

and ground

transportation transportation

transportation

(55)

BUSINESSES WITH NET INCOME

Number of returns [1]

Business receipts, total [1,2]

Income from sales and operations [1]

Other business income

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business deductions

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Excess--casualty depreciations, Form 8829 [3]

Net income [1,2]

Returns with Schedule C-EZ:

Number of returns

Business receipts

Business deductions

Net income

Footnotes at end of table.

Statistics of Income Bulletin

(56)

Support

activities for

Scenic

Couriers

transportation

and

(including

sightseeing

messengers

transportation motor vehicle

towing)

(57)

(58)

(59)

(60)

Warehousing

and

storage

facilities

(61)

(62)

5,986

388,494

384,683

3,811

226,996

* 10,473

* 481

* 2,552

* 723

* 6,997

* 278

175

12,176

* 1,968

* 528

23,070

* 1,258

11,916

2,344

2,551

* 1,410

4,978

1,224

* 134

* 627

* 560

9,292

6,478

66,643

6,253

2,982

4,327

55,412

* 216

* 34

161,003

503,931

61,533,712

61,156,084

377,628

51,517,676

5,218,617

36,699

762,477

1,449,103

512,477

2,522,314

64,453

105,216

17,428,570

629,377

4,264,277

* 1,521

2,749,359

34,902

1,963,383

210,421

1,751,979

76,616

280,588

231,510

2,489

1,439,041

323,278

3,920,191

798,630

1,447,495

814,209

759,402

806,481

6,099,050

137,131

12,249

* 3,058

10,016,265

246,965

9,588,516

9,401,160

187,355

6,540,112

124,918

* 7,308

* 59,663

* 5,586

* 1,883

* 57,518

* 7,040

48,067

1,495,444

182,539

291,925

284,516

* 1,536

346,738

37,847

74,071

48,359

24,815

20,921

1,213,021

149,111

324,870

47,571

166,384

96,541

63,296

144,825

1,313,747

13,180

* 798

* 45

* 1,303

3,048,404

* 11

* 22,459

* 22,129

* 330

* 18,578

* 120

* 22

* 191

* 3,445

* 457

* 86

* 41

* 10

* 25

* 238

* 453

* 2,089

* 464

* 46

* 30

* 10,838

* 3,881

5,199

404,735

395,919

* 8,816

355,606

* 135,721

* 11,475

* 12,993

* 111,253

* 8,695

* 5,135

* 482

* 957

6,556

9,113

1,438

* 5,031

* 6,901

* 233

* 351

* 24,777

* 10,137

* 10,952

* 3,875

* 46,799

12,071

* 1,021

4,624

57,218

* 1,021

* 222

49,790

38,430

2,894,722

2,888,981

5,741

2,334,148

982,391

35,425

* 62,685

509,550

* 34,259

388,925

48,453

15,186

215,811

43,461

72,485

83,351

2,115

60,026

13,125

8,850

* 2,601

9,934

17,106

* 879

47,393

46,107

54,865

52,169

160,366

33,269

24,788

58,015

320,946

5,625

* 182

560,584

146,077

4,794,896

4,809,778

* -14,88* 2

3,447,577

* 236,628

* 988

* 26,457

* 56,278

* 27

* 153,915

* 1,038

7,816

1,809,669

* 52,972

474,714

95,550

* 1,246

59,728

26,940

43,150

* 483

7,169

37,406

10,632

47,402

49,516

53,243

* 48,278

16,405

39,402

101,215

191,743

14,116

* 963

* 181

1,378,989

11,227

656,685

656,642

* 43

475,457

* 149,963

* 16,584

* 59,539

* 3,716

* 34

* 87,579

* 17,489

660

17,571

* 264

36,002

20,822

4,777

1,749

11,905

* 315

* 3,978

2,744

* 1,401

* 21,305

22,286

85,671

14,419

3,701

4,378

8,861

57,222

* 4,634

* 1,301

* 65

181,228

* 1,009

* 4,007

41,544

472,402

54,975

417,427

36,961

296,631

53,039

243,593

* 1,006

* 3,017

* 2,499

* 518

10,392

72,465

* 4,080

68,385

27,173

190,227

33,305

156,923

* 5,042

* 32,495

* 821

* 31,675

Winter 2016

Sole Proprietorship Returns, 2013

Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2013—Continued

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

Finance and insurance

Information

Net income status, item

BUSINESSES WITH AND WITHOUT NET INCOME

Number of returns [1]

Business receipts, total [1.2]

Income from sales and operations [1]

Other business income (loss) [1]

Business deductions, total [1,2]

Cost of sales and operations, total

Inventory, beginning of year

Cost of labor

Purchases

Materials and supplies

Other costs

Inventory, end of year

Advertising expenses

Car and truck expenses

Commissions

Contract labor

Depletion

Depreciation

Employee benefit programs

Insurance

Legal and professional services

Meals and entertainment deducted

Mortgage interest

Other interest paid on business indebtedness

Office expenses

Pension and profit-sharing plans

Rent paid on machinery and equipment

Rent paid on other business property

Repairs

Supplies

Salaries and wages

Taxes paid

Travel

Utilities

Other business expenses

Home office business deductions, total

Depreciation, Form 8829 [3]

Casualty loss, Form 8829 [3]

Carryover of excess casualty losses and

depreciation, Form 8829 [3]

Net income less deficit [1,2]

Net income [1,2]

Deficit [2]

Footnotes at end of table.

Statistics of Income Bulletin

Data

processing,

internet

publishing

and

broadcasting,

and web search

portals

Total

Credit

intermediation

and related

activities

Total

Publishing

industries

(except

internet)

Motion

picture and

sound

recording

Broadcasting

(except

internet)

and telecommunications

and internet

service

providers

(63)

(64)

(65)

(66)

(67)

(68)

(69)

373,486

11,991,934

11,657,543

334,391

9,115,225

2,761,315

72,201

325,397

1,505,486

101,904

839,923

83,597

212,574

641,401

115,927

457,227

* 115

417,020

33,813

71,417

189,440

73,866

5,575

50,375

137,677

3,594

95,580

386,481

68,552

297,370

592,178

93,435

263,781

409,316

1,499,892

204,541

31,168

* 1,309

52,593

1,693,849

1,691,093

2,755

1,291,326

492,881

30,825

* 146,164

47,975

27,352

270,242

29,676

29,345

97,163

5,147

62,557

11,472

11,385

10,485

20,055

7,293

* 463

3,169

21,189

* 808

3,139

27,671

11,943

24,862

106,537

18,998

16,073

42,484

231,086

25,441

2,045

115,532

3,352,907

3,253,253

99,654

2,863,677

674,174

18,544

66,397

381,418

22,054

207,001

21,240

82,211

215,844

18,178

138,156

236,017

2,279

20,924

74,764

31,233

2,796

20,511

44,318

* 1,768

52,308

103,236

26,834

125,404

148,938

23,707

142,578

109,287

465,182

102,795

17,593

* 678

104,703

4,107,969

3,945,317

162,651

3,010,028

990,258

19,900

53,206

824,698

22,606

98,250

28,401

62,953

222,251

67,840

173,997

* 111

93,617

14,028

25,233

35,380

21,846

2,301

17,042

43,607

* 290

29,376

141,110

20,316

117,388

188,851

30,482

45,674

146,968

463,981

40,372

6,440

100,659

2,837,209

2,767,879

69,330

1,950,193

604,003

* 2,933

59,632

251,395

29,893

264,430

* 4,279

38,064

106,143

24,762

82,518

75,914

6,121

14,776

59,242

13,493

* 15

9,654

28,563

* 728

10,756

114,464

9,460

29,716

147,852

20,248

59,457

110,578

339,643

35,934

5,089

* 631

618,284

78,556,214

77,433,875

1,122,339

59,286,463

27,440,567

407,943

203,255

18,399,161

377,739

8,482,788

430,319

1,056,371

2,754,707

2,989,935

1,054,006

3,325

699,842

198,546

525,225

783,793

521,787

126,873

316,069

935,992

121,333

191,045

1,644,226

244,596

570,917

4,659,644

631,288

789,793

1,213,731

9,514,857

275,519

52,371

* 25

42,756

2,732,771

2,663,413

69,358

2,325,200

693,272

136,842

* 24,570

341,156

* 77,160

262,595

149,052

56,900

116,048

65,042

23,689

* 18

35,952

10,607

17,089

71,493

22,518

9,418

52,637

39,624

* 124

18,586

100,113

22,852

53,912

213,220

32,017

20,433

84,548

547,241

16,021

* 1,269

48,531

2,910

This text is long and has been trimmed here. Open the source document for the complete record.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.