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
| Project Title | ID | Requested Data | Application Received |
|---|---|---|---|
| Internal Migration and “Brain Drain” within the United States: The Relationship between High School, College, and Young Adult Locations | 1427 | Individual/Sole Proprietorship Complete Report Files | |
| Implicit Insurance through Itemized Medical Deductions | 1386 | Individual/Sole Proprietorship Complete Report Files | |
| Understanding the Tax Treatment of Large Charitable Gifts | 1242 | Individual/Sole Proprietorship Complete Report Files | |
| The Dynamics of Tax Evasion | 1215 | SOI Partnership File -- Form 1065 Individual/Sole Proprietorship Complete Report Files SOI Corporate File -- 1120-series |
| Project Title | ID | Requested Data | Application Received |
|---|---|---|---|
| Tribal Government use of Tax-Exempt Financing from 2011 to 2023 | 4676 | Individual/Sole Proprietorship Complete Report Files | |
| The 1099-K Gap: Understanding Compliance Benefits and Taxpayer Burden | 4672 | Individual/Sole Proprietorship Complete Report Files Individual Geographic Data Files (Available 2025) |
|
| Understanding the efficacy of and behavioral responses to anti-poverty tax policy | 4669 | Individual/Sole Proprietorship Complete Report Files | |
| Location-Related Frictions and Tax Audit Efficiency and Effectiveness | 4665 | SOI Corporate File -- 1120-series | |
| Outreach and Health Insurance Coverage Outcomes for People at Risk of Losing Medicaid: Evidence from Wisconsin’s Navigator Program | 4663 | Individual/Sole Proprietorship Complete Report Files | |
| The Effect of the GILTI tax regime on U.S. multinationals’ location of intangible assets | 4662 | SOI Corporate File -- 1120-series | |
| Charitable Stock Donations, Donor Advised Funds, and Capital Market Liquidity | 4661 | Individual/Sole Proprietorship Complete Report Files | |
| Evaluating the low-income communities bonus credit program | 4656 | Individual/Sole Proprietorship Complete Report Files | |
| Decoding the Crypto Conundrum | 4647 | Individual/Sole Proprietorship Complete Report Files | |
| The effects of peer-to-peer payment apps on tax compliance | 4642 | Individual/Sole Proprietorship Complete Report Files SOI Partnership File -- Form 1065 SOI Corporate File -- 1120-series |
|
| The Effect of Telework on Audit Outcomes | 4639 | Individual/Sole Proprietorship Complete Report Files | |
| Data Analytic Techniques to Identify and Address Emerging Trends in Debt Reporting Noncompliance. | 4621 | Individual Geographic Data Files (Available 2025) Individual/Sole Proprietorship Complete Report Files |
|
| On an Optimal Standard Deduction and its' Uses | 4594 | Individual/Sole Proprietorship Complete Report Files | |
| How does race impact your tax benefits? | 4569 | Individual/Sole Proprietorship Complete Report Files | |
| Estate Taxation: Entrepreneurship and Employment Responses | 4568 | SOI Corporate File -- 1120-series Individual/Sole Proprietorship Complete Report Files SOI Partnership File -- Form 1065 |
|
| Tax Compliance of U.S. Investors in Private Partnerships | 4560 | SOI Partnership File -- Form 1065 Individual/Sole Proprietorship Complete Report Files Individual Geographic Data Files (Available 2025) SOI Corporate File -- 1120-series |
|
| Worker classification and individual tax compliance | 4557 | SOI Corporate File -- 1120-series Individual Geographic Data Files (Available 2025) Individual/Sole Proprietorship Complete Report Files |
|
| Tax Relief for Disaster Recovery | 4556 | Individual/Sole Proprietorship Complete Report Files | |
| Impact of Non-discrimination Testing on Saving Rates | 4549 | Individual/Sole Proprietorship Complete Report Files Individual Geographic Data Files (Available 2025) |
|
| The Distributional Consequences of Taxing Debt Forgiveness | 4548 | SOI Corporate File -- 1120-series SOI Partnership File -- Form 1065 Individual/Sole Proprietorship Complete Report Files Individual Geographic Data Files (Available 2025) |
|
| Finding common ground: an exploration of determinants and consequences of disputes and resolutions in IRS examinations | 4546 | Individual/Sole Proprietorship Complete Report Files | |
| The differential effect of cooperative and conventional tax audits on corporate tax compliance | 4525 | SOI Corporate File -- 1120-series | |
| Testing the Efficiency of Complex Tax Schedules | 1823 | Individual/Sole Proprietorship Complete Report Files | |
| Optimal Employee Audits to Address Worker Misclassification | 1822 | SOI Corporate File -- 1120-series | |
| The Economic Impacts of the Inflation Reduction Act Tax Credits | 1821 | SOI Partnership File -- Form 1065 Individual/Sole Proprietorship Complete Report Files SOI Corporate File -- 1120-series |
|
| Avoiding GILTI - Subpart F and Foreign Disregarded Entities | 1819 | SOI Corporate File -- 1120-series | |
| Country by Country Reporting: The Search for Opacity | 1818 | SOI Corporate File -- 1120-series | |
| GILTI and Ownership Distortions | 1817 | SOI Corporate File -- 1120-series | |
| The Effect of Qualifying Business Income on Wages | 1816 | SOI Corporate File -- 1120-series | |
| Investor Behavior under Place-Based Policy: Examining the Impact of Opportunity Zones | 1814 | SOI Corporate File -- 1120-series Individual/Sole Proprietorship Complete Report Files |