# Sole Proprietorship Returns, 2013

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Sole Proprietorship Returns, 2013
by Adrian Dungan

F

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.

1
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
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
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
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.
2
Statistics for “business receipts, total” in Table 2 represent the total receipts of the business, mainly gross receipts from sales and operations. Business receipts also include miscellaneous business receipts, such as incidental sales of scrap, shown separately in the statistics as “other business income.” However, business receipts exclude incidental investment income received through
the business. Examples of such incidental investment income are interest, dividends, income or loss from rents or royalties, and capital or ordinary gain or loss from the sale of investment and
business property. Sole proprietors report incidental investment income, in combination with nonbusiness related investment income, as part of their total income on their individual income tax
returns.
3
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

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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

4
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.
5
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

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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

0

5

10

15

20

25

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

6
Under section 179 of the Internal Revenue Code, the cost of certain tangible property may be treated as a current expense rather than a capital expenditure subject to depreciation deductions.
The Omnibus Budget Reconciliation Act of 1993 (OBRA93) increased the maximum amount of investment that could immediately be deducted on property placed in service after 1992, from
$10,000 to $17,500. The increase in the constant dollar depreciation deductions for 1993, and subsequent decline in 1995, may be attributed, in part, to this provision of OBRA93. Following the
enactment of this provision, the 179 deduction for all individuals (not just sole proprietors) filing Form 4562, Depreciation and Amortization, increased 32.4 percent to $13.5 billion for 1993.
7
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

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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
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
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
30.3
27.6
28.4
28.5
29.8
30.5
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
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

8
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

5

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
of
Total
Schedule
total
C-EZ

Total business receipts
Percentage
With
of
Total
Schedule
total
C-EZ

Total business deductions [1]
Percentage
With
of
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
0.1
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
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

9
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.
10
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

6

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
0

5

10

15

20

25

30

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
25

24

23.4

23
22.0
22
20.9
21

21.1
20.7

19.9
20
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

19

18

1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

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

Statistics of Income Bulletin

7

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
0

5

10

15

20

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

8

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
0

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
All nonfarm
All nonfarm
proprietorships percentage of
proprietorships percentage of
proprietorships percentage of
sole
sole
sole
registered
all nonfarm sole
registered
all nonfarm sole
registered
all nonfarm sole
proprietorships
proprietorships
proprietorships
as LLCs
proprietorships
as LLCs
proprietorships
as LLCs
proprietorships
(1)

(2)

18,338,190
18,925,517
19,710,079
20,590,691
21,467,566
22,074,953
23,122,698
22,614,483
22,659,976
23,003,656
23,426,940
23,553,850
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

9

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.

11
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

10

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

*2

* 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

11

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

0

0

0

*1

0

* 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

* 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

12

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

* 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

0

*4

* 108

* 15,797

Footnotes at end of table.

Statistics of Income Bulletin

13

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

0

* 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

*2

* 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

0

0

0

0

0

* 17,464

Video tape and disc rental

Lessors of nonfinancial intangible assets
(except copyrighted works)

Footnotes at end of table.

Statistics of Income Bulletin

14

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

15

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

* 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

16

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

17

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

18

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
0

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
0

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
0
12,744
47,169
181,500
168,023
20,784
64,474
38,838
67,954
901,164
18,574
* 5,198
0

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)

19

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
*3
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
0
0
0
0
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
0
* 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
0
* 10,806
34,247
96,795
112,842
8,550
36,840
22,684
35,199
657,948
13,484
* 1,521
0
0
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
0
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

20

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

Total

Construction
of
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
0

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
0

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
0

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
0

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
*8
* 986
12,874
5,341
65,420
23,703
11,847
5,321
14,022
68,445
* 775
* 573
0

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
0

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

21

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

Total

Construction
of
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
0
* 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
0
* 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
0
0
0
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
0
*0
743,898

11,043
474,686
473,794
* 892
336,541
* 56,740
*6
* 1,173
* 48,493
*1
* 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
0
* 932
1,143
3,610
* 63,504
* 7,651
2,361
* 1,384
9,090
24,128
* 567
* 121
0
0
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
0
* 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

22

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
0

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
*3
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
0
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
0
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
0

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
0
* 3,099
0
* 1,834
* 5,058
* 54
0
* 374
* 1,845
0
* 290
* 161
* 287
* 7,765
* 10,186
* 1,394
* 145
* 1,501
* 7,774
0
0
0

* 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

0
8,945
* 38,703
* 29,759

23

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
0
* 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
0
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
0
0
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
0
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
0
0
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
0
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
0
* 939
371,827

* 1,008
* 42,278
* 42,278
0
* 3,575
0
0
0
0
0
0
0
0
0
* 2,919
0
0
0
0
*6
* 332
* 36
0
*1
*0
0
0
0
0
0
0
0
* 45
0
* 235
0
0
0
0
* 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

0
0
0
0

* 5,046
* 33,677
* 8,344
* 25,333

* 1,007
* 14,003
0
* 14,003

24

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
0
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
0

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
0
* 196
* 361
*2
* 3,297
* 419
* 465
* 13,805
2,835
* 1,955
* 640
19,814
*0
0
0

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
*1
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
0

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
0
4,204
* 999
6,235
8,003
2,564
0
* 526
9,080
* 1,937
* 862
* 14,599
* 3,395
43,665
* 20,657
3,179
* 1,186
6,165
18,455
* 1,066
0
0

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
0
* 7,237
17,688
8,448
1,918
69,396
13,372
2,284
15,313
23,187
* 4,911
* 818
0

** 21,727
** 446,571
** 518,148
** 71,577

**
**
**
**

* 1,479
167,228
313,639
146,411

0
2,300
5,196
* 2,895

* 1,557
91,753
155,477
63,725

0
161,584
179,870
* 18,285

* 160
97,456
110,464
13,009

25

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
0
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
0
0
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
0
* 233
* 1,489
* 3,484
* 751
* 240
* 233
* 24
* 280
0
* 42
* 361
*2
* 2,059
* 367
* 321
* 12,587
* 2,467
* 1,351
* 466
* 6,606
0
0
0
0
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
*1
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
0
* 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
0
* 4,064
* 999
5,385
2,058
* 2,564
0
* 455
9,079
* 1,937
* 862
* 14,570
* 617
* 43,062
* 20,649
2,838
* 1,186
3,628
17,929
* 1,059
0
0
0
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
0
22,881
* 4,219
19,211
3,445
* 546
* 5,991
* 1,348
3,935
0
* 6,376
* 3,463
6,787
* 374
* 55,156
11,268
1,506
11,765
14,207
* 4,911
* 818
0
* 160
110,464

** 3,030
** 14,141
** 2,145
** 11,996

**
**
**
**

* 8,067
* 41,875
* 5,510
* 36,365

* 32
*8
*2
*7

** 2,068
** 35,704
** 4,100
** 31,604

**
**
**
**

* 4,034
* 15,674
* 1,731
* 13,943

26

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
0
* 421
0
* 18,207
* 1,008
* 1,520
* 883
* 74
0
* 335
* 629
* 12
* 32
* 7,583
* 3,989
* 1,755
* 28,533
* 6,302
* 278
* 6,708
9,099
0
0
0

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
0
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
0

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
*1
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
0

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
0
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
0
0

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
0
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
0

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
*1
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
*1
0

0
55,152
* 63,302
* 8,151

* 46
569,776
630,988
61,212

* 15
242,040
309,525
67,485

0
36,732
67,051

[Text truncated at 120,000 characters. The full text is on the page linked above.]

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Afd84d584afa5ee65. Public record. Not legal advice.