What percentage of the net income earned in the united states is generated by corporations?

Certain corporations elect to be treated as S corporations for Federal tax purposes. Electing to be treated as an S corporation allows income to flow through the corporation without being taxed until it is claimed as income by the shareholders. This avoids double taxation of corporate income. Here you will find data tables and SOI Bulletin articles concerning 1120S corporations.

Basic Tables - Returns of Active Corporations, Form 1120S (2014 and on)
Basic Tables - Returns of Active Corporations, Form 1120S  (1995–2013)
Corporation Complete Report CrosswalkPDF

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Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

Basic Tables - Returns of Active Corporations, Form 1120S

The following are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Table 2.4: Returns of Active Corporations, Form 1120S 

Data Presented:    Balance Sheet, Income Statement, and Selected Other Items

Classified by:    Size of Total Assets

2017XLSX 2016XLSX  2015XLSX  2014XLSX

Table 2.4A: Returns of Active Corporations, Form 1120S

Data Presented:    Percentage Distribution of Total Assets

Classified by:    Sector, Size of Total Assets

2017XLSX 2016XLSX  2015XLSX  2014XLSX

Table 3.2: Returns of Active Corporations, Form 1120S

Data Presented:    Total Receipts and Deductions, Portfolio Income, Rental Income, and Total Net Income

Classified by:    Size of Business Receipts

2017XLSX 2016XLSX  2015XLSX  2014XLSX

Table 6.1: Returns of Active Corporations, Form 1120S

Data Presented:    Balance Sheet and Income Statement Items

Classified by:    Major Industry

2017XLSX 2016XLSX  2015XLSX  2014XLSX

Table 6.2: Returns with Net Income from a Trade or Business, Form 1120S 

Data Presented:    Balance Sheet and Income Statement Items

Classified by:    Major Industry

2017XLSX 2016XLSX  2015XLSX  2014XLSX

Table 7: Returns of Active Corporations, Form 1120S

Data Presented:    Portfolio Income, Return Income, and Total Net Income

Classified By:    Number of shareholders

2017XLSX 2016XLSX  2015XLSX  2014XLSX

Table 8: Returns of Active Corporations, Form 1120S

Data Presented:    Form 8825, Rental Real Estate Income and Expenses of an S Corporation

Classified by:    Sector, Selected Major Industry

2017XLSX 2016XLSX  2015XLSX  2014XLSX

Table 9: Returns of Active Corporations, Form 1120S

Data Presented:    Total Receipts and Deductions, Portfolio Income, Rental Income, and Total Net Income

Classified by:    Number of Shareholders

2017XLSX 2016XLSX  2015XLSX  2014XLSX

S Corporations, Selected Figures

Figure A: S Corporation Total Net Income (Less Deficit)

Tax Years:    2007XLS  2006XLS  2005XLS  2004XLS 

Figure B: Number of Form 1120 Series Returns, by Type of Corporation

Tax Years:    2007PDF  2006PDF  2005PDF  2004XLS 

Figure C: S Corporation Annual Percentage Increase/Decrease

Tax Years:    2006XLS  2005XLS  2004XLS
Note: Figure C will no longer be produced. An alternative calculation is being evaluated and results will be posted as the review process dictates.

Figure D: S Corporation Total Assets, Receipts, Net Income, by Industrial Sector

Tax Years:    2007XLS  2006XLS  2005XLS  2004XLS 

Figure E: Shares of S Corporation Total Receipts, by Industrial Sector

Tax Years:    2007PDF  2006PDF  2005PDF  2004XLS 

Figure F: Shares of S Corporation Total Assets, by Industrial Sector

Tax Years:    2007PDF  2006PDF  2005PDF  2004XLS 

Figure G: S Corporation Number of Returns, by Number of Shareholders and Industrial Sector

Tax Years:    2007XLS  2006XLS  2005XLS  2004XLS 

Figure H: S Corporation Taxes

Tax Years:    2007XLS  2006XLS  2005XLS  2004XLS