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In accordance with OMB Statistical Policy Directive 4, "Release and Dissemination of Statistical Products Produced by Federal Statistical Agencies," adopted on April 7, 2008, IRS' Statistics of Income Division provides information about the release dates of its statistical data products by providing: a quarterly schedule of Upcoming Data Releases; an annual Full Calendar Year Public Release Schedule; and an annual list of Program Details about all SOI programs. It is important to note that release dates on these schedules are tentative; some release dates may change during the year; and new entries may be added or others replaced as necessary. The list will be updated as new information becomes available. Customers can also be notified through our Tax Stats listserv and What's New webpages. For more details about specific release dates or questions about SOI data, contact our Statistical Information Services staff.
Statistics of Income Releases — October 1–December 31, 2025
| Release date | Program name | Program description | Program year |
|---|---|---|---|
| 10/16/2025 | Program Documentation: Data Items by Forms and Schedules (Publication 5384) | This annual publication contains federal tax forms, schedules, and information documents that the Statistics of Income (SOI) subject-matter branches have selected for their tax year programs. The specific data items captured for each study are indicated on facsimiles of the forms and schedules. Data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this document will vary somewhat from year to year. SOI collects these data to support IRS and SOI Operations. | 2024 |
| 10/30/2025 | Individuals, Income Tax Returns for Estates and Trusts | This annual study presents data from the population of all U.S. Income Tax Returns for Estates and Trusts (Form 1041) processed by the IRS during a calendar year. Data are classified by taxable income and size of total income. Within these brackets, aggregated dollar amounts for income line items, deductions and exemptions, taxable income, tax liability, and credits reported on the form are presented. | 2022 |
| 11/6/2025 | Tax Gap Estimates and Projections | The Internal Revenue Service periodically estimates the tax gap and annually updates the projections of the tax tap to gauge and forecast the overall extent and nature of noncompliance and provides updated projections. The estimates and projections account for federal taxes due as well as refundable and non-refundable tax credits. The gross tax gap comprises three components: nonfiling (tax not paid on time by those who do not file required returns on time), underreporting (tax understated on timely filed returns), and underpayment (tax that was reported on time, but not paid on time). The net tax gap is the gross tax gap less tax that subsequently will be paid, either voluntarily but late or collected through IRS administrative and enforcement activities. | 2023 |
| 11/14/2025 | Individuals, High-Income Returns Study | This annual study provides detailed data on individual income tax returns with adjusted gross income or expanded income greater than $200,000. It also examines high-income nontaxable returns (HINTs) and the reason for nontaxability. SOI collects these data from U.S. Individual Income Tax Returns (Forms 1040) as part of its annual study on Individual Tax Return (Form 1040) Statistics, Individual High Income Tax Returns. | 2022 |
| 11/20/2025 | Individuals, Sales of Capital Assets | This study provides detailed data on the sales of capital assets reported in the capital gains schedule of the individual income tax return, and on sales of residences and personal or depreciable business property. | 2018 |
| 11/20/2025 | SOI Bulletin, Fall Issue (Publication 1136) | The quarterly Statistics of Income (SOI) Bulletin provides data available from various tax and information returns filed by U.S. taxpayers. Data are analyzed from various types of tax and information returns, as well as information from periodic or special analytical studies of particular interest to the public, researchers, tax policymakers, and tax administrators. SOI publishes the Statistics of Income Bulletin quarterly: Winter, Spring, Summer, and Fall. | 2025 |
| 11/21/2025 | Individuals, Supplemental Synthetic Public Use File | This periodic study produces a fully synthetic public-use individual income data file that represents information found on individual information returns while maintaining complete taxpayer confidentiality. | 2016 |
| 11/21/2025 | Individuals, Synthetic Public Use File | This periodic study produces a fully synthetic public-use individual income tax data file that represents information found on the individual income tax return while maintaining complete taxpayer confidentiality. | 2016 |
| 11/25/2025 | Partnerships, Withholding on Foreign Recipients of U.S. Income | This annual study provides data on U.S. partnership payments to foreign partners and are classified by country and recipient type. These data from U.S. partnerships show the amount of effectively connected taxable income and the total tax credit allocable to the foreign partner for the partnership’s tax year. Data is collected from those who file Foreign Partner’s Information Statements of Section 1446 Withholding Tax (Forms 8805). SOI collects these data as part of its International Tax Statistics program, Foreign Recipients of U.S. Partnership Income Statistics. | 2022 |
| 11/25/2025 | Individuals, Foreign Person’s Real Property Tax | This annual study provides data on distributions of U.S. real property interests by foreign persons (F8288-A) | 2022 |
| 11/25/2025 | Individuals, Withholding on Foreign Recipients of U.S. Income | This annual study provides data by selected countries on income paid to nonresident aliens and the amount of tax withheld for the U.S. Government. Data are collected from Foreign Person's U.S. Source Income Subject to Withholding (Form 1042-S) and include the number of returns filed, total income claimed, the amount of tax withheld, income subject to withholding, income exempt from withholding, and income by category. The data also include statistics on returns reporting payments and amounts withheld pursuant to Chapter 4 of the Internal Revenue Code and statistics on the number of returns, total income, tax withheld, income subject to withholding, and income exempt from withholding. | 2023 |
| 11/25/2025 | Corporations, International Boycott Report | This study provides data on International Boycott Reports, which are required of U.S. taxpayers to report business operations in, with, or related to countries participating in boycotts not sanctioned by the U.S. Government. Per IRC section 999(a), taxpayers are to report these operations annually with their Federal income tax returns. SOI collects these data from International Boycott Report (Form 5713) as part of its study on International Business Tax Statistics, International Boycotts. | 2023 |
| 11/25/2025 | Partnership Returns Line Item Estimates (Publication 5035) | This annual publication is based on the SOI sample taken from partnership returns filed with the IRS. It presents population estimates of the frequencies of entries and of the dollar amounts that taxpayers record on the lines of U.S. Return of Partnership Income (Form 1065), as well as selected forms and schedules filed with partnership returns. SOI publishes these data annually as part of its study of Business Tax Statistics, Partnerships. | 2023 |
| 11/25/2025 | Partnerships, Final Tables | This annual study provides data on partnerships based on industrial classification, size of assets, size of partnership, size of income, and other selected items. SOI collects these data from U.S. Return of Partnership Income (Form 1065) and selected related attachments. Based on the record information it collected, perfected, and analyzed from the sample of partnership returns, SOI produces text, figures, tables, and statistics for publication in the SOI Bulletin and on SOI’s Tax Stats Web page. SOI collects these data as part of its annual study of Business Tax Statistics, Partnerships. | 2023 |
| 12/4/2025 | Individuals, W-2 Tables | This annual study produces statistical tables providing detailed information about individual wages, tax withholding, elective deferral contributions, and retirement plan participation. | 2021 and 2022 |
| 12/5/2025 | Unincorporated Business State and County Data | This annual study provides selected, unedited state and county financial data based on information individual owners of unincorporated businesses report on the Form 1040, Schedule C, Profit or Loss From Business, and the Form 1065, U.S. Return of Partnership Income as part of the Business Tax Statistics program, Integrated Business Data. | 2023 |
| 12/11/2025 | Individuals, Returns with Business Attributes | Data presented for income tax returns that contain small business income or losses. These include income from Schedule C, Profit or Loss from Business (Sole Proprietorship), Schedule E, Supplemental Income and Loss, and Schedule F, Profit or Loss from Farming. The data will provide additional background and makeup of these individual business returns, including data on income items, adjustments, credits, and taxes. | 2023 |
| 12/11/2025 | Individuals, Individual Income Tax Returns Tables and Complete Report (Publication 1304) | These annual tables provides comprehensive data on individual income tax returns based on a sample drawn from Forms 1040, U.S. Individual Income Tax Returns selected before audit. The sample represents the population of Forms 1040 and 1040-SR, including electronic returns, filed with the IRS for a given tax year. An Individual Income Tax Returns Complete Report (Publication 1304) accompanies these tables and includes an introduction, changes in law, an analysis of current-year data, discussions on tax rates and tax shares, explanations of terms, description of the sample, and an index. Section 5 provides a list of and links to the Excel tables described above, which provide statistics on returns filed, sources of income, adjusted gross income, deductions, taxable income, income tax, modified taxable income, tax credits, self-employment tax, and tax payments. SOI publishes these data as part of its Individual Income Tax Return (Form 1040) Statistics program. | 2023 |
| 12/11/2025 | Individuals, Nonfarm Sole Proprietorships | This annual study on nonfarm sole proprietorships includes business receipts, deductions, and net income classified by industry group. Data reported for a specific tax year are based on returns filed through December 31 of the following year by individual taxpayers on Profit or Loss From Business (Form 1040, Schedule C). SOI collects these data as part of its Business Tax Statistics program, Nonfarm Sole Proprietorship Statistics. | 2023 |
| 12/18/2025 | Projections, Publication 6292, Fall Issue | This semi-annual publication contains fiscal year return projections for the United States by major return categories and by business operating divisions (for selected categories). | 2025 |
| 12/18/2025 | Projections, Publication 6187 | This annual publication contains calendar year projections of individual returns by major processing categories important to IRS planning operations, by selected years and areas. | 2025 |
| 12/18/2025 | Projections, Publication 6186 | This annual publication contains calendar year return projections for approximately 50 different types of individual, business, and tax-exempt return types for the U.S. and IRS Campuses. | 2025 |
| 12/18/2025 | Projections, Publication 6149 | This annual publication contains multi-year projections by State of the number of tax returns to be filed with the IRS as determined by the addresses on the tax returns. It includes detailed projections for approximately 50 different individual, business, and tax-exempt return types (such as Forms 1040, 1120, 941, and 990) by filing medium (paper versus electronic). Publication 6149 is one of five publications developed by the SOI Division, providing Projections of Federal Tax Return Filings. | 2025 |
| 12/18/2025 | Heavy Highway Vehicle Use Tax Return, Calendar Years 2014-2025 (Q3 Release) | This study provides the number of electronically filed Heavy Highway Vehicle Use Tax Returns (Forms 2290) by month at the National level. SOI updates these data two times per calendar year. This study is included in a series of statistical Projections of Federal Tax Return Filings, Supplemental Tables. | 2025 |
| 12/18/2025 | Individuals, Information Returns, Line Item Estimates (Publication 5385) | This 2023 Statistics of Income (SOI) Information Returns, line item estimates publication provides estimates of frequencies and amounts of the entries on the lines of the forms filed for selected information returns that accompany the 2023 Individual SOI complete report weighted file. The estimates presented here are based on returns filed in Processing Year 2023 and 2024 that were sampled statistically and then weighted to estimate the entire 2023 Tax Year. | 2023 |
2025 full calendar year public release schedule XLSX
Includes all scheduled public releases for calendar year 2025.
Release and dissemination of SOI's statistical products
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