About the Agency
IMPORTANT NOTICE: Temporary Pause on the IRS Statistics of Income Data Access Applications
The Internal Revenue Service (IRS) Statistics of Income (SOI) is currently postponing the 2025 Joint Statistical Research Program (JSRP) application window and is not accepting new proposals at this time, with a re-evaluation of the program's status to occur at a date to be determined. The mission of 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 |
|---|---|---|---|
| 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 (Available 2025) | |
| Does the EITC improve long-term financial outcomes? | 4713 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| The impact of the Tax Cuts and Jobs Act of 2017 on taxpayers by race. | 4711 | Individual/Sole Proprietorship Complete Report Files (Available 2025) Individual Geographic Data Files (Available 2025) |
|
| Capital Gains Taxation and Investment Decisions: Taxpayer Responses | 4698 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Capital Gains Taxation and Investment Decisions: Passthrough Gains | 4697 | SOI Partnership File -- Form 1065 (Available 2025) SOI Corporate File -- 1120-series (Available 2025) Individual Geographic Data Files (Available 2025) |
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| Capital Gains Taxation and Investment Decisions: Business Responses | 4696 | SOI Partnership File -- Form 1065 (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) SOI Corporate File -- 1120-series (Available 2025) |
|
| Gig Workers and Health Insurance Tax Incentives: Lessons from Policy Changes and Outreach | 4691 | Individual/Sole Proprietorship Complete Report Files (Available 2025) Individual Geographic Data Files (Available 2025) |
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| The Impact of the Safety Net on Tax Filing, Tax Credit Claiming, and Tax Payments | 4678 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| 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 (Available 2025) | |
| Switching to Single Sales Factor Apportionment and State Corporate Income Tax Base Effects | 1820 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Taxation, Physician Wages, and the Patient Outcomes | 1815 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Take up and Impacts of Tax Subsidies for Childcare | 1797 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Employer Consequences of the Tipped Minimum Wage | 1789 | SOI Corporate File -- 1120-series (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) SOI Partnership File -- Form 1065 (Available 2025) |
|
| Tax Subsidies and the Economic Impacts of Private Equity | 1785 | SOI Partnership File -- Form 1065 (Available 2025) | |
| Advancing Equity and Opportunity through Tax Credits: Examination of the Work Opportunity Tax Credit | 1774 | SOI Corporate File -- 1120-series (Available 2025) | |
| 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 (Available 2025) SOI Partnership File -- Form 1065 (Available 2025) SOI Corporate File -- 1120-series (Available 2025) |
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| Sequential Decision-Making and Natural Language in Tax Administration and Audit Selection | 1760 | Individual/Sole Proprietorship Complete Report Files (Available 2025) SOI Partnership File -- Form 1065 (Available 2025) |
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| Behavioral and Reporting Effects of the Inflation Reduction Act’s Corporate Alternative Minimum Tax | 1720 | SOI Corporate File -- 1120-series (Available 2025) | |
| 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 (Available 2025) | |
| Machine Learning Methods to Improve Oversight of Corporate Charitable Contributions | 1699 | SOI Corporate File -- 1120-series (Available 2025) | |
| The Impact of the CARES Act on Charitable Giving | 1677 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Interactions between Social Security and Federal Tax Policy | 1673 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Mechanisms Underlying Tax Policy Responses and Takeup for Business Taxpayers | 1660 | SOI Corporate File -- 1120-series (Available 2025) | |
| Tax Enforcement and Foreign-Controlled Corporations | 1632 | SOI Corporate File -- 1120-series (Available 2025) | |
| Intergenerational Tax and Transfers | 1611 | SOI Corporate File -- 1120-series (Available 2025) SOI Partnership File -- Form 1065 (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) |
|
| Tax Preparer Resource Constraints and IRS Resource Consumption | 1592 | SOI Partnership File -- Form 1065 (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) SOI Corporate File -- 1120-series (Available 2025) |
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| Tax Avoidance and Underreporting Through Partnerships | 1558 | SOI Partnership File -- Form 1065 (Available 2025) SOI Corporate File -- 1120-series (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) |
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| The Returns to Tax Audits of Businesses and Individuals | 1441 | SOI Partnership File -- Form 1065 (Available 2025) | |
| 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 (Available 2025) |
| Project Title | ID | Requested Data | Application Received |
|---|---|---|---|
| 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 (Available 2025) | |
| 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 (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) Individual Geographic Data Files (Available 2025) SOI Partnership File -- Form 1065 (Available 2025) |
|
| Impact of Equity-Based Compensation on Tax Income | 4736 | Individual Geographic Data Files (Available 2025) SOI Corporate File -- 1120-series (Available 2025) |
|
| 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 (Available 2025) | |
| 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 (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) Individual Geographic Data Files (Available 2025) |
|
| The impacts of tax noncompliance penalties: fiscal benefits and administrative costs | 4730 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Assessing the True Cost and Distributional Effects of Section 1202's Qualified Small Business Stock Exclusion | 4729 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Estimating the Effects of Joint Filing Status | 4728 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| 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 (Available 2025) SOI Partnership File -- Form 1065 (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) |
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| Retail tax preparers and credits takeup | 4722 | Individual/Sole Proprietorship Complete Report Files (Available 2025) SOI Corporate File -- 1120-series (Available 2025) Individual Geographic Data Files (Available 2025) SOI Partnership File -- Form 1065 (Available 2025) |
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| Revenue effects, behavioral responses, and efficiency loss of income taxation | 4721 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| The impact of place based policies on resident income and mobility | 4718 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| The Effect of Increased Schedule UTP Disclosure on Taxpayer Behavior | 4716 | SOI Corporate File -- 1120-series (Available 2025) | |
| An Investigation of the Market for Clean Energy Tax Credits | 4714 | SOI Corporate File -- 1120-series (Available 2025) | |
| 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 (Available 2025) | |
| Quantifying the Costs and Benefits of Small Business Debt Relief | 4705 | SOI Corporate File -- 1120-series (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) |
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| Taxation, Assortative Mating, Household Income Inequality and Intergenerational Mobility | 4702 | Individual Geographic Data Files (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) |
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| The effect of paper currency on partnership and small business tax compliance | 4700 | SOI Partnership File -- Form 1065 (Available 2025) Individual/Sole Proprietorship Complete Report Files (Available 2025) |
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| Schedule UTP and UTB Unwindings | 4693 | SOI Corporate File -- 1120-series (Available 2025) | |
| Gaps in Rental Property Depreciation Recapture and Trends in Rental Revenues and Costs | 4688 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| Heterogeneity in Responses to Taxation and Enforcement | 4684 | SOI Corporate File -- 1120-series (Available 2025) | |
| Developing Data and Insights to Improve IRS Tax Administration | 4683 | Individual/Sole Proprietorship Complete Report Files (Available 2025) | |
| The Effects of Taxable REIT Subsidiaries on Investment and Risk-Taking | 4682 | SOI Corporate File -- 1120-series (Available 2025) SOI Partnership File -- Form 1065 (Available 2025) |
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| 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 (Available 2025) | |
| 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 (Available 2025) |