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IRS Statistics of Income Division

About the Agency

IMPORTANT NOTICE: Temporary Pause on the IRS Statistics of Income Data Access Applications 

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

Under Review
0% (0 / 177)
Changes Needed
0% (0 / 177)
Approved
19% (34 / 177)
Not Approved
81% (143 / 177)
Project Title ID Requested Data
How are Changes in Family Structure Affecting Tax Units with Children and What Does that Imply for Tax Administration 4731 Individual/Sole Proprietorship Complete Report Files
Does the EITC improve long-term financial outcomes? 4713 Individual/Sole Proprietorship Complete Report Files
The impact of the Tax Cuts and Jobs Act of 2017 on taxpayers by race. 4711 Individual/Sole Proprietorship Complete Report Files
Individual Geographic Data Files (Available 2025)
Capital Gains Taxation and Investment Decisions: Taxpayer Responses 4698 Individual/Sole Proprietorship Complete Report Files
Capital Gains Taxation and Investment Decisions: Passthrough Gains 4697 SOI Partnership File -- Form 1065
SOI Corporate File -- 1120-series
Individual Geographic Data Files (Available 2025)
Capital Gains Taxation and Investment Decisions: Business Responses 4696 SOI Partnership File -- Form 1065
Individual/Sole Proprietorship Complete Report Files
SOI Corporate File -- 1120-series
Gig Workers and Health Insurance Tax Incentives: Lessons from Policy Changes and Outreach 4691 Individual/Sole Proprietorship Complete Report Files
Individual Geographic Data Files (Available 2025)
The Impact of the Safety Net on Tax Filing, Tax Credit Claiming, and Tax Payments 4678 Individual/Sole Proprietorship Complete Report Files
ABLE to Benefit? Take-up of ABLE Accounts 4658 Individual Geographic Data Files (Available 2025)
Effects of Reforming the Tax Exclusion for Employer-Sponsored Health Insurance and Expanding Health Savings Accounts: Evidence from Taxpayer Data 4544 Individual/Sole Proprietorship Complete Report Files
Switching to Single Sales Factor Apportionment and State Corporate Income Tax Base Effects 1820 Individual/Sole Proprietorship Complete Report Files
Taxation, Physician Wages, and the Patient Outcomes 1815 Individual/Sole Proprietorship Complete Report Files
Take up and Impacts of Tax Subsidies for Childcare 1797 Individual/Sole Proprietorship Complete Report Files
Employer Consequences of the Tipped Minimum Wage 1789 SOI Corporate File -- 1120-series
Individual/Sole Proprietorship Complete Report Files
SOI Partnership File -- Form 1065
Tax Subsidies and the Economic Impacts of Private Equity 1785 SOI Partnership File -- Form 1065
Advancing Equity and Opportunity through Tax Credits: Examination of the Work Opportunity Tax Credit 1774 SOI Corporate File -- 1120-series
Do information frictions affect the elasticity of taxable income when stakes are high? Evidence from the college financial aid implicit tax on income 1765 Individual/Sole Proprietorship Complete Report Files
SOI Partnership File -- Form 1065
SOI Corporate File -- 1120-series
Sequential Decision-Making and Natural Language in Tax Administration and Audit Selection 1760 Individual/Sole Proprietorship Complete Report Files
SOI Partnership File -- Form 1065
Behavioral and Reporting Effects of the Inflation Reduction Act’s Corporate Alternative Minimum Tax 1720 SOI Corporate File -- 1120-series
Analyzing the Impact of Rising Health Spending on the Privately Insured on Labor Market Outcomes, Firm Survival, and Tax Revenue 1701 SOI Partnership File -- Form 1065
Machine Learning Methods to Improve Oversight of Corporate Charitable Contributions 1699 SOI Corporate File -- 1120-series
The Impact of the CARES Act on Charitable Giving 1677 Individual/Sole Proprietorship Complete Report Files
Interactions between Social Security and Federal Tax Policy 1673 Individual/Sole Proprietorship Complete Report Files
Mechanisms Underlying Tax Policy Responses and Takeup for Business Taxpayers 1660 SOI Corporate File -- 1120-series
Tax Enforcement and Foreign-Controlled Corporations 1632 SOI Corporate File -- 1120-series
Intergenerational Tax and Transfers 1611 SOI Corporate File -- 1120-series
SOI Partnership File -- Form 1065
Individual/Sole Proprietorship Complete Report Files
Tax Preparer Resource Constraints and IRS Resource Consumption 1592 SOI Partnership File -- Form 1065
Individual/Sole Proprietorship Complete Report Files
SOI Corporate File -- 1120-series
Tax Avoidance and Underreporting Through Partnerships 1558 SOI Partnership File -- Form 1065
SOI Corporate File -- 1120-series
Individual/Sole Proprietorship Complete Report Files
The Returns to Tax Audits of Businesses and Individuals 1441 SOI Partnership File -- Form 1065
Tax Benefits at the Transition to Adulthood: The Impacts of the Economic Impact Payments and the Expanded/Advance Child Tax Credit on Tax Filing Behaviors and College Decisions 1438 Individual/Sole Proprietorship Complete Report Files
Project Title ID Requested Data
Why is poverty declining in Puerto Rico? 6641 Individual Geographic Data Files (Available 2025)
Reconciling Tax and Survey Measures of Income using Randomized Audits 4749 Individual Geographic Data Files (Available 2025)
Racial and Ethnic Disparities in Higher Education 4740 Individual/Sole Proprietorship Complete Report Files
Analyzing Managerial Compensation and Behavior in Private Equity and Hedge Funds: The Influence of Incentive Structures and the Role of Capital Gains Tax Treatment on Carried Interest 4737 SOI Corporate File -- 1120-series
Individual/Sole Proprietorship Complete Report Files
Individual Geographic Data Files (Available 2025)
SOI Partnership File -- Form 1065
Impact of Equity-Based Compensation on Tax Income 4736 Individual Geographic Data Files (Available 2025)
SOI Corporate File -- 1120-series
Tax Penalties: Understanding the Deterrence Effect of Civil Tax Penalties on Future Compliance and the Taxpayer Correlates of Penalty Assessments and Abatements 4735 Individual Geographic Data Files (Available 2025)
Opportunistic delay of tax return filing: Evidence from the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 4733 SOI Corporate File -- 1120-series
Assessing the Effects of Carbon Tax on the Blue Economy: An In-Depth Examination of Sustainable Practices in Individual and Firm Levels 4732 SOI Corporate File -- 1120-series
Individual/Sole Proprietorship Complete Report Files
Individual Geographic Data Files (Available 2025)
The impacts of tax noncompliance penalties: fiscal benefits and administrative costs 4730 Individual/Sole Proprietorship Complete Report Files
Assessing the True Cost and Distributional Effects of Section 1202's Qualified Small Business Stock Exclusion 4729 Individual/Sole Proprietorship Complete Report Files
Estimating the Effects of Joint Filing Status 4728 Individual/Sole Proprietorship Complete Report Files
Gender and Racial Disparities in Startup Participation: Does Taxation of Employee Equity Compensation Play a Role? 4727 Individual Geographic Data Files (Available 2025)
The Effects of Augmenting the Accounting Labor Force on Tax Compliance: Evidence from Offshoring, AI, and Other Technological Developments 4726 SOI Corporate File -- 1120-series
SOI Partnership File -- Form 1065
Individual/Sole Proprietorship Complete Report Files
Retail tax preparers and credits takeup 4722 Individual/Sole Proprietorship Complete Report Files
SOI Corporate File -- 1120-series
Individual Geographic Data Files (Available 2025)
SOI Partnership File -- Form 1065
Revenue effects, behavioral responses, and efficiency loss of income taxation 4721 Individual/Sole Proprietorship Complete Report Files
The impact of place based policies on resident income and mobility 4718 Individual/Sole Proprietorship Complete Report Files
The Effect of Increased Schedule UTP Disclosure on Taxpayer Behavior 4716 SOI Corporate File -- 1120-series
An Investigation of the Market for Clean Energy Tax Credits 4714 SOI Corporate File -- 1120-series
The Role of Tax Preparation Firms in Shaping Tax Compliance 4712 Individual Geographic Data Files (Available 2025)
Immigration Policy and Hispanic Engagement with the U.S. Tax System 4707 SOI Partnership File -- Form 1065
Quantifying the Costs and Benefits of Small Business Debt Relief 4705 SOI Corporate File -- 1120-series
Individual/Sole Proprietorship Complete Report Files
Taxation, Assortative Mating, Household Income Inequality and Intergenerational Mobility 4702 Individual Geographic Data Files (Available 2025)
Individual/Sole Proprietorship Complete Report Files
The effect of paper currency on partnership and small business tax compliance 4700 SOI Partnership File -- Form 1065
Individual/Sole Proprietorship Complete Report Files
Schedule UTP and UTB Unwindings 4693 SOI Corporate File -- 1120-series
Gaps in Rental Property Depreciation Recapture and Trends in Rental Revenues and Costs 4688 Individual/Sole Proprietorship Complete Report Files
Heterogeneity in Responses to Taxation and Enforcement 4684 SOI Corporate File -- 1120-series
Developing Data and Insights to Improve IRS Tax Administration 4683 Individual/Sole Proprietorship Complete Report Files
The Effects of Taxable REIT Subsidiaries on Investment and Risk-Taking 4682 SOI Corporate File -- 1120-series
SOI Partnership File -- Form 1065
Do Corporate Taxes Impede Merger and Acquisition Activity? Evidence from Changes to the S Corporation Built-in Gains Tax 4679 SOI Corporate File -- 1120-series
Imputing Foreign Birth, Birthplace, and Date of Arrival in IRS Administrative Data: Applications to Tax Policy and Administration 4677 Individual/Sole Proprietorship Complete Report Files