About the Agency
Note: The Internal Revenue Service’s Statistics of Income Division is now accepting applications for the 2026 Joint Statistical Research Program. Visit the Joint Statistical Research Program website for more details and instructions.
The mission of the Internal Revenue Service (IRS) Statistics of Income (SOI) is to formulate and execute the statistical policies, practices, and programs of the Internal Revenue Service. We collect, analyze, safeguard, and disseminate information on Federal taxation in support of tax administration, economic policy development, and financial analysis; we serve a broad range of users in the IRS, the Federal government, the public, and the nonprofit sectors; we provide statistical support within the Service for a broad range of program evaluation and measurement analytics; and we lead efforts to modernize Federal statistical programs and practices through engagement with the Federal statistical community.
The goals of the SOI Joint Statistical Research Program are to provide new understandings of taxpayer behavior that aid in administering the U.S. tax system and new insights and understandings of the ways that existing tax policies affect individuals, businesses, and the economy. To that end, IRS researchers are matched with qualified researchers outside the Federal Government with the expectation that the projects will lead to developing new datasets useful for future tax administration research, tabulations that can be released to the public, and published articles that discuss the research results, versions of which will be released as working papers on Tax Stats.
For more information on SOI’s products and programs, please visit irs.gov/statistics or email our Statistical Information Services Office at SIS@irs.gov.
Agency Application Details
| Project Title | ID | Requested Data | Application Received |
|---|---|---|---|
| Legal Immigration Effects on Economic and Fiscal Outcomes of Incumbent Individuals and Firms: New Evidence from U.S. Tax Returns | 58176 | Individual Geographic Data Files (Available 2025) | |
| Dynamic Responses of Taxable Income to Tax Incentives | 58169 | Individual/Sole Proprietorship Complete Report Files | |
| Tax-Aware Investing and the Capital Gains Lock-In Effect | 58162 | Individual/Sole Proprietorship Complete Report Files | |
| Opportunistic delay of tax return filing: Evidence from the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 | 58149 | SOI Corporate File -- 1120-series | |
| Evaluating the low-income communities bonus credit program | 58142 | Individual/Sole Proprietorship Complete Report Files | |
| Who Leaves After a School Shooting? Income, Children, and Household Relocation in Administrative Tax Records | 58120 | Individual Geographic Data Files (Available 2025) | |
| Person-Level Entity Resolution and an IRS Reference File | 58105 | Individual/Sole Proprietorship Complete Report Files | |
| Investor Behavior and the Taxation of Asset Returns | 58102 | Individual/Sole Proprietorship Complete Report Files | |
| Tax Enforcement Spillovers through Social Networks | 58083 | SOI Partnership File -- Form 1065 SOI Corporate File -- 1120-series Individual/Sole Proprietorship Complete Report Files |
|
| Analyzing Taxpayer Responses to No Tax on Tips | 58078 | Individual/Sole Proprietorship Complete Report Files | |
| Digital Asset Reporting under Form 1099-DA | 58068 | Individual Geographic Data Files (Available 2025) | |
| The Fiscal and Administrative Consequences of Tax Uncertainty | 58064 | Individual/Sole Proprietorship Complete Report Files | |
| From Work to Retirement: Documenting Changes in Income and Taxes; Examining Social Security Claiming Decisions | 58062 | Individual Geographic Data Files (Available 2025) | |
| Quantifying Tax Base Erosion from Prediction Markets | 58059 | Individual/Sole Proprietorship Complete Report Files | |
| Transmission of business income to owners and employees | 58056 | Individual Geographic Data Files (Available 2025) SOI Partnership File -- Form 1065 Individual/Sole Proprietorship Complete Report Files SOI Corporate File -- 1120-series |
|
| Identifying Individual Tax Preparer Contribution to Tax Behavior | 58046 | Individual/Sole Proprietorship Complete Report Files | |
| Financial Reporting Incentives and the Effectiveness of Bonus Depreciation: Evidence from Public and Private Corporations’ Tax Returns | 58044 | SOI Corporate File -- 1120-series | |
| The Long-Run Impacts of Public School Spending: Evidence from Michigan’s Proposal A School Finance Reform and U.S. Tax Returns | 58034 | Individual Geographic Data Files (Available 2025) | |
| Employee Misclassification | 58030 | Individual Geographic Data Files (Available 2025) SOI Partnership File -- Form 1065 Individual/Sole Proprietorship Complete Report Files SOI Corporate File -- 1120-series |
|
| Lifetime gifts and the flow of wealth into trusts | 58023 | Individual/Sole Proprietorship Complete Report Files | |
| Tax Basis Complexity and Economic Behavior | 57997 | Individual Geographic Data Files (Available 2025) SOI Partnership File -- Form 1065 Individual/Sole Proprietorship Complete Report Files SOI Corporate File -- 1120-series |
|
| Retirement Savings as Emergency Insurance: Use and Repayment of CARES Act Retirement Distributions | 57995 | Individual/Sole Proprietorship Complete Report Files | |
| Independent Contractors vs. W-2 Employees | 57989 | Individual Geographic Data Files (Available 2025) SOI Partnership File -- Form 1065 SOI Corporate File -- 1120-series Individual/Sole Proprietorship Complete Report Files |
|
| Vector representations of occupational and employer histories to improve tax gap estimation, record linkage, and estimates of behavioral elasticities | 57981 | Individual Geographic Data Files (Available 2025) SOI Partnership File -- Form 1065 SOI Corporate File -- 1120-series |
|
| Expense Allocation and the University Endowment Tax | 57980 | SOI Corporate File -- 1120-series | |
| How Much Retirement Account Saving Is New Saving? | 57966 | Individual Geographic Data Files (Available 2025) Individual/Sole Proprietorship Complete Report Files |
|
| Piloting a Validation Server to Evaluate The Impact of the Saver’s Credit on Retirement Contributions | 57960 | Individual/Sole Proprietorship Complete Report Files | |
| Information Reporting Thresholds, Compliance, and Tax Payment in the Gig Economy: Evidence from the 2024 Form 1099-K Threshold | 57950 | Individual/Sole Proprietorship Complete Report Files | |
| Income Shifting by U.S. Multinational Corporations Using Stock-Based Compensation | 57925 | SOI Corporate File -- 1120-series | |
| Out of Sight, Out of Compliance? Continuous versus Risk-Based Corporate Audit Regimes | 57920 | SOI Corporate File -- 1120-series |