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pdfSTATISTICS OF INCOME DIVISION
RESEARCH, APPLIED ANALYTICS, AND STATISTICS
Publication 6186
Calendar Year Projections for the United States
and IRS Campuses: 2020–2027
2020 Update
Projections
of Federal Tax Return Filings
w w w.i r s.g ov/st at i st i c s
Publication 6186 (Rev. 11-2020) Catalog Number 59077P Department of the Treasury Internal Revenue Service www.irs.gov/statistics
Publication 6186 (revised 11-2020) is a product of the IRS Statistics of Income Division
within the Research, Applied Analytics, and Statistics organization.
Department of the Treasury
Internal Revenue Service
Charles P. Rettig
Commissioner
Jeffrey J. Tribiano
Deputy Commissioner for Operations Support
Barry W. Johnson
Acting, Chief Research and Analytics Officer
Barry W. Johnson
Director, Statistics of Income Division
Laura R. Rasmussen
Chief, Statistical Services Branch
Timothy S. Castle
Chief, Servicewide Support Section
Calendar Year Projections for
the United States and IRS
Campuses: 2020–2027
Publication 6186
2020 Update
Suggested Citation
Internal Revenue Service
Research, Applied Analytics, and Statistics
Statistics of Income Division
Calendar Year Return Projections for
the United States and IRS Campuses
Publication 6186 (Rev. 11–2020)
Washington, D.C. 20224
Table of Contents
Principal Contacts...................................................................................................................... iii
Online Availability of Forecasts................................................................................................... iii
Overview.....................................................................................................................................1
Data Sources and Projection Methodology.................................................................................1
Summary of Significant Trends ..................................................................................................3
Accuracy of Prior Projections......................................................................................................4
Table 1.
Historical Perspective by Calendar Year for the United States: Total Number
of Returns Filed, by Type of Return (in thousands)...................................................5
Table 2.
Total Number of Returns Filed by Type for United States.........................................7
Table 3.
Total Number of Returns Filed by Type for Andover IRS Campus..........................10
Table 4.
Total Number of Returns Filed by Type for Austin IRS Campus..............................12
Table 5.
Total Number of Returns Filed by Type for Cincinnati IRS Campus........................14
Table 6.
Total Number of Returns Filed by Type for Fresno IRS Campus............................16
Table 7.
Total Number of Returns Filed by Type for Kansas City IRS Campus....................18
Table 8.
Total Number of Returns Filed by Type for Ogden IRS Campus.............................20
Table 9.
Total Number of Returns Filed by Type for Philadelphia IRS Campus....................22
Table 10. Total Number of Returns Filed by Type of Return and Examination
Class for the United States......................................................................................24
Table 11. Accuracy Measures for U.S. Forecasts of Major Return Categories.......................26
Table Notes...............................................................................................................................27
Configuration of IRS Campuses for Most Paper Individual Returns—
CY 2021 Through CY 2023 ...................................................................................................30
Configuration of IRS Campuses for Electronic Individual Returns—
CY 2021 Alignment Through CY 2027...................................................................................33
Configuration of IRS Campuses for Most Paper Business Returns—
CY 2021 Alignment................................................................................................................34
Configuration of IRS Campuses for Electronic Business Returns—
CY 2021 Alignment................................................................................................................35
Other Projection Publications.......................................................................... Inside Back Cover
(ii)
Principal Contacts
Questions or comments regarding these return forecasts or related matters can be directed to
the corresponding staff member listed below.
Business Returns
Jeff Matsuo
Yan K. Liu
Michelle Chu
(202) 803-9363
(202) 803-9357
(202) 803-9369
Individual Returns (Estimated Tax, Extensions,
and Amended)
Derrick Dennis
Andy J. Roche
(202) 803-9337
(202) 803-9334
Other Comments or Questions
Michelle Chu
(202) 803-9369
Online Availability of Forecasts
Forecasts from the most recent edition of this publication may be found on the IRS Internet site.
The World Wide Web address is: www.irs.gov/statistics. From the Website, select “All Topics” in
the “Products, Publications, & Papers” section.
We thank our customers for their support as we continually seek to improve our products and
services wherever possible. We welcome customer feedback at any time. Comments and
suggestions regarding this publication can be directed to Timothy Castle, Chief, Servicewide
Support Section, at (202) 803-9106.
Barry W. Johnson
Director, Statistics of Income Division
(iii)
Overview
The 2020 edition of IRS Publication 6186, Calendar Year Return Projections for the United States
and IRS Campuses: 2020–2027, provides the most recent forecast for the number of tax returns
to be filed for the United States and IRS processing campuses by major return categories for
Calendar Years (CYs) 2020 through 2027. It also includes projections for the number of returns
to be filed by IRS examination classes. These projections provide a foundation for IRS workload
estimates and resource requirements contained in the IRS budget and other major planning
documents. The Statistics of Income (SOI) staff within the IRS Research, Applied Analytics, and
Statistics (RAAS) organization prepare these forecasts annually to incorporate changes in filing
patterns, economic and demographic trends, legislative requirements, and IRS administrative
processes. These projections are based on the information available as of August 2020 and do
not include pending legislative or administrative initiatives under consideration.
Data Sources and Projections Methodology
Data Sources
The reported actual numbers of returns filed in CY 2019 are based on returns processed and
recorded in the IRS Master Files. With few exceptions, these data are based on the same Master
File reporting systems as those used for the IRS Data Book (Publication 55B). However, Master
File counts were not available in some instances. In these cases, tallies of actual filings were
provided by program staff in the IRS operating divisions, typically from data capture systems
located at the IRS processing campuses.
General Projections Methodology
The projections presented here are derived from various statistical models that capture and
extrapolate historical filing trends by unique form types and filing mediums. Most of the models
used time series extrapolation methods. However, the projections for some return types are
based on regression models that used the economic and demographic variables provided by
IHS Markit as key input factors. Additionally, where historical data were limited or nonexistent,
such as for new e-file products, the filing pattern for a comparable return type was applied.
Adjustments Related to COVID-19 Pandemic and Economic Uncertainties
The Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law on March
27, 2020. Among other provisions, the Act provides a recovery rebate for all eligible individuals
and households in the form of a new tax credit. The Recovery Rebate Credit has implications for
taxpayers’ filing behavior that had to be considered and incorporated into the projections.
SOI staff incorporated off-model adjustments using the information gathered from their research
efforts. For example, staff adjusted the modeled individual tax return volumes to account for
those taxpayers who traditionally are not required to file a return, but who will file solely to receive the Recovery Rebate Credit. This adjustment was guided, in part, by the filer behavior
patterns during the 2008 stimulus package (the Economic Stimulus Act of 2008). Nevertheless,
the CY 2020 to CY 2027 projections presented in this publication are valid as of August 2020.
The Impact of Taxpayer First Act
The Taxpayer First Act (TFA), enacted on July 1, 2019, made filing electronically a more widespread practice for business taxpayers. Two of the TFA provisions directly affect the forecasts
provided in this publication. First, the TFA lowers the thresholds needed for corporations and
(1)
partnerships to file electronically starting in CY 2021. Second, the TFA makes electronic filing
mandatory for exempt organizations (Form 990 series) and political organizations (Form 8872)
starting in CY 2021, with a temporary waiver for small business filers. Both provisions would
increase the number of electronic filings for the various forms and would either decrease, or
eliminate all together, the amount of paper filings.
The Impact of Tax Cuts and Jobs Act
The Tax Cuts and Jobs Act (TCJA), enacted on December 22, 2017, changed the way tax is
calculated for both individual and business tax return filers. Most of the changes affecting these
filers became effective January 2018. While some changes sunset at the end of 2025, others
are permanent. Highlights of the tax law changes include revised business expense deductions,
increased individual standard deduction, removed personal exemptions, changed tax rates and
brackets, increased child tax credit, and limited or discontinued select deductions. As a result,
select business form types will return to their pre-TCJA trends starting with CY 2026.
New Electronic Filing Option for Form 1040-X
On May 28, 2020, the IRS announced that taxpayers can submit the Amended U.S. Individual
Income Tax Return (Form 1040-X) electronically using commercial tax-filing software, beginning
August 2020. As e-filing has grown in the past 30 years, the Form 1040-X was one of the last
major individual tax forms that was required to be filed on paper.
To develop the initial forecasts for the new electronic filing option for Form 1040-X, SOI staff
researched past scenarios and taxpayer filing behavior patterns following the IRS launch of a
new e-file option for other form types. The behavior observed and the percentage of returns submitted electronically when past e-file options first became available is reflected in the projections
of electronic Form 1040-X returns.
Form 1040-SR
The Bipartisan Budget Act of 2018 directed the IRS to create a new form, a U.S. Tax Return for
Seniors (Form 1040-SR), for individuals who are at least 65 years of age. The new form became
available beginning Filing Year 2020. Form 1040-SR does not have limitations with respect to
income. Filers can either itemize deductions or claim the standard deduction, depending on their
tax situation. The U.S.-level paper return projections of Form 1040-SR are included in this edition of Publication 6186.
The forecast for Form 1040-SR was based on the historical data of individual income tax returns
previously filed by taxpayers who were age 65 or older. The data were pulled from the CDW by
the various filing methods. Regression models, using IHS Markit data on the age 65 and older
population, were generated to establish the baseline trends. Estimated participation rates were
applied to generate the forecasts of Form 1040-SR return volumes. Adjustments were made to
the projected volumes based on the CY 2020 actual year-to-date experience.
Form 1040-SP
Under Executive Order 13166, IRS Policy Statement 22-3, and the Commissioner's Multilingual Service Initiative, the IRS is introducing a new U.S. Individual Income Tax Return (Form
1040-SP), for Spanish-speaking taxpayers. The form, written in Spanish, will be available beginning Filing Year 2021. Form 1040-SP is part of IRS’s initiative to provide language resources to
our tax community. The U.S-level paper return projections of Form 1040-SP are included in this
edition of Publication 6186.
(2)
The paper Form 1040-SP volumes were estimated using the Limited-English Proficiency (LEP)
ratio and demographic data from the U.S. Census Bureau. The LEP ratio application to the historical individual paper income tax returns were used as a proxy to generate the historical paperfiled Form 1040-SP from CY 2012 to CY 2018. Then, a regression model was used to project the
volume of paper Form 1040-SP returns.
Reconfiguration of IRS Campus Processing Sites
IRS modernization efforts built in part on the strong growth in electronic filing have, over the years,
resulted in a major redistribution and consolidation of returns processing operations among the
traditional IRS submission processing campuses. In CY 2002, the IRS began processing most
paper-based individual tax returns at eight campuses and transitioned a large portion of paperbased business and exempt organization tax returns to the Ogden and Cincinnati Submission
Processing Centers. IRS closed the Brookhaven, New York, Submission Processing Center in
December 2003 and moved to a configuration where seven campuses handled all returns associated with individual tax returns. The Ogden and Cincinnati Submission Processing Centers
handled virtually all the business (and tax exempt) tax returns. IRS consolidation efforts continued with the closure of the Memphis campus at the end of September 2005. The Philadelphia
and Andover campuses ended their paper processing operations of individual tax returns in
September 2007 and September 2009, respectively. The Atlanta campus ended paper processing in September 2011.
Plans were announced in September 2016 to further streamline the current four-site configuration for individual paper returns processing and the three-site configuration for business returns
processing. The Fresno Campus will cease all submission processing operations in September
2021, followed by the Austin Campus in September 2024. The current consolidation plan envisions that all paper individual income tax returns will be processed in Kansas City and Ogden
starting July 2024.
The Cincinnati Campus ceased all processing operations after September 2019, leaving the
Ogden and Kansas City campuses to process the paper business tax returns. Submission processing workload from business electronically filed returns will be processed at the two endstate sites in Kansas City and Ogden after 2020.
The campus-level CY 2021 through CY 2027 volumes in this publication reflect our estimates,
made in collaboration with Headquarters, Submission Processing, of how the workload might
migrate from consolidating submission processing sites to the two end-state sites, Kansas City
and Ogden. The alignments may change in future years based on updated return volume projections and other considerations. The alignments of individual e-filed returns to IRS campuses are
shown in this publication as not changing from the current alignments. They will continue to be
processed at all five-individual e-file processing campuses in CY 2021 through CY 2027.
Summary of Significant Trends
In CY 2019, the share of total returns (individual and business tax returns) filed electronically
was 72.6 percent. This percentage is projected to rise to 75.0 percent in CY 2020, and then
steadily increase to 81.3 percent by 2027. Individual income tax returns make up over half of the
grand total of return filings in any given year. For CY 2020, the projected share of the individual
income tax returns that will be filed electronically is 90.6 percent; current forecasts project that
this ratio will reach 93.8 percent by 2027.
(3)
Accuracy of Prior Projections
To measure the quality of our products and services, this section, along with Table 11, provides
a brief analysis of the accuracy of prior projections. Using 4 years of actual data from 2016
through 2019, Table 11 presents the accuracy of our national-level projections by major return
categories. This analysis covers only the major return categories projected on a calendar-year
basis and serves as a general measure for approximating the overall reliability of our U.S.-level
return projections.
The table presents two measures of projection accuracy: (1) the mean absolute percent error
(MAPE); and (2) the number of overprojections. The MAPE is computed as the average percentage projection error for the 4-year period, regardless of whether the projections were over
or under actual filings in each of the four projection cycles. In addition, the number of overprojections can show whether projections are consistently over- or underprojected. A value of “2”
indicates balanced forecasts over the four cycles.
The table groups these two measures by time horizon. The time horizon is determined based on
the year a forecast was made and the year projected. For example, a forecast for 2018 made in
2015 would be part of the “3-years-ahead” time horizon.
(4)
Table 1. Historical Perspective by Calendar Year for United States: Total Number of Returns Filed, by Type of
Return (in thousands)
Calendar
Year
Actual:
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007*
2008**
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
Estimated:
2020
Projected:
2021
2022
2023
2024
2025
2026
2027
Grand
Total
Individual
Individual
Estimated
Tax
Fiduciary
Fiduciary
Estimated
Tax
Partnership
Corporation
Form
2553
Form
1066
Estate
Gift
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
198,994
203,223
204,264
206,004
203,042
205,781
206,710
212,032
217,916
222,481
224,435
226,564
229,933
227,397
224,071
224,478
226,298
230,896
238,471
253,545
239,174
236,267
234,859
239,206
240,545
242,603
245,309
247,596
248,712
254,584
257,065
110,129
112,596
114,134
115,047
114,116
115,062
116,467
118,784
120,782
123,050
125,390
127,657
130,094
130,978
130,837
131,298
133,023
135,197
138,471
154,709
143,526
141,459
143,173
145,601
145,021
147,520
148,650
150,640
150,815
153,445
154,431
38,059
39,363
38,814
38,911
37,101
36,295
35,944
37,569
39,021
39,881
39,332
39,517
39,023
32,996
28,614
27,669
29,099
30,182
30,897
29,218
26,031
23,380
23,309
23,430
23,457
23,608
23,901
23,069
22,229
22,368
22,284
2,625
2,681
2,779
2,888
2,950
3,088
3,191
3,267
3,315
3,398
3,403
3,529
3,919
3,658
3,705
3,722
3,699
3,751
3,730
3,111
3,096
3,051
3,037
3,048
3,179
3,216
3,175
3,188
3,116
3,134
3,158
643
667
608
647
630
668
591
702
834
957
901
933
933
587
627
664
839
649
805
929
457
336
382
424
510
609
744
633
547
699
751
1,780
1,751
1,652
1,609
1,567
1,558
1,580
1,679
1,755
1,861
1,975
2,067
2,165
2,272
2,405
2,546
2,720
2,935
3,147
3,349
3,424
3,435
3,525
3,550
3,649
3,767
3,863
3,978
4,043
4,224
4,315
4,197
4,320
4,374
4,518
4,516
4,666
4,818
5,006
5,149
5,241
5,398
5,470
5,561
5,728
5,913
6,013
6,159
6,356
6,620
6,865
6,783
6,706
6,701
6,671
6,685
6,767
6,823
6,968
6,931
7,236
7,340
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
616
611
546
551
530
517
476
410
385
389
391
396
434
442
464
468
498
472
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
14
16
20
22
25
30
34
33
34
36
36
37
38
39
41
42
42
43
56
61
65
70
73
81
81
91
102
110
116
124
122
114
87
74
55
60
47
48
42
23
13
28
34
36
36
35
34
33
23
124
148
157
170
218
216
216
232
256
261
292
309
304
283
285
262
265
264
255
257
239
226
223
260
372
268
238
245
242
245
250
261,624
161,001
21,169
3,108
723
4,268
7,075
446
41
18
214
264,555
263,831
267,715
270,992
273,520
275,730
277,804
161,975
160,076
162,843
165,285
166,978
168,240
169,454
21,291
21,413
21,250
21,090
20,929
20,768
20,607
3,182
3,192
3,203
3,213
3,224
3,234
3,245
758
763
767
772
776
781
785
4,442
4,534
4,607
4,679
4,755
4,873
4,992
7,372
7,393
7,452
7,511
7,572
7,633
7,695
472
472
472
472
472
472
472
43
43
43
43
44
44
44
16
14
13
12
11
11
20
215
217
218
220
221
222
224
Footnotes at end of table.
(5)
Table 1. Historical Perspective by Calendar Year for United States: Total Number of Returns Filed, by Type of
Return (in thousands)—Continued
Calendar
Year
Employment
Form
1042
Exempt
Organization
Government
Entities
Political
Organization
Excise
Form
5330
Form
8752
Employee
Plans
Supplemental
Documents
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
Actual:
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007*
2008**
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
Estimated:
2020
Projected:
2021
2022
2023
2024
2025
2026
2027
28,893
28,911
28,465
28,717
28,869
29,274
28,655
28,699
29,045
29,106
28,974
28,841
28,936
29,514
30,091
30,464
31,058
30,804
30,717
30,503
30,158
29,731
29,371
29,692
29,827
30,206
30,088
30,533
30,584
31,089
31,584
20
22
22
22
23
24
24
24
26
25
26
25
26
27
30
31
31
32
32
34
35
37
37
39
42
43
44
47
50
51
54
491
487
520
538
538
534
573
578
639
618
693
699
724
744
818
807
819
835
877
1,135
1,120
1,426
1,326
1,411
1,440
1,508
1,541
1,537
1,552
1,644
1,650
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
45
67
60
51
51
48
47
47
42
46
50
53
51
46
51
50
47
44
42
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
8
29
12
10
9
11
9
12
10
13
10
12
9
11
9
11
10
12
9
887
852
821
832
859
823
789
786
801
822
822
853
815
836
845
835
839
896
895
935
784
817
676
1,027
916
983
994
1,001
1,011
1,043
1,075
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
28
26
22
23
26
25
24
24
23
20
21
21
21
20
20
20
20
19
22
0
0
65
71
69
65
62
58
56
53
52
49
47
45
44
42
41
40
40
43
38
36
34
33
31
30
29
28
27
26
25
1,008
1,108
1,126
1,244
1,157
1,219
1,213
968
1,618
1,515
1,363
658
1,111
1,222
1,690
1,049
944
1,084
1,089
1,007
1,035
1,299
1,021
903
871
902
897
905
901
926
943
10,082
10,257
10,663
10,720
10,357
12,209
12,507
13,589
14,518
15,583
15,698
15,834
17,136
18,864
19,047
19,400
16,993
18,253
20,222
20,809
21,888
23,807
21,580
22,509
23,925
23,379
24,503
24,204
26,041
27,806
28,594
30,917
56
1,609
39
11
1,049
20
19
935
28,905
31,003
31,412
31,578
31,736
31,895
32,117
32,372
55
58
60
61
62
64
65
1,750
1,802
1,849
1,898
1,947
1,997
2,046
41
40
39
39
38
37
37
9
12
9
12
9
11
9
1,097
1,107
1,117
1,128
1,138
1,148
1,158
21
21
21
21
21
21
21
23
22
21
20
20
19
18
956
969
981
992
1,003
1,013
1,023
29,832
30,269
31,171
31,789
32,406
33,023
33,518
n.a.—Not available.
NOTES: Detail may not add to total/subtotal because of rounding.
Figures include all returns filed from all filing media (paper, electronic and magnetic tape).
Table excludes Non-Master File accounts.
*Includes around 2 million returns from the marginal effects of Telephone Excise Tax Refund on the existing population, but excludes the approximately 800 thousand Forms 1040EZ-T.
** The Individual return volume includes around 15 million returns from the marginal impact of the 2008 Economic Stimulus Package.
Column Definitions:
(1) Sum of (2) through (21).
(2) New streamlined Form 1040, Form 1040-SR, Form 1040-SP, Forms 1040-NR, 1040-NR-EZ, 1040-PR, and 1040-SS; Forms 1040, 1040-A, and 1040-EZ in 2018 and prior years;
Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020; 1040-C in 1991 and prior years; 1040-PC in 1992 through 2000;
Form 1040-SR in 2020 and beyond; Form 1040-SP in 2021 and beyond.
(3) Number of Form 1040-ES vouchers.
(7) Forms 1120, 1120-A, 1120-F, 1120-H, 1120-S, 1120-L, 1120-PC, 1120-SF; Forms 1120-RIC and 1120-REIT in 1989 and subsequent years; Form 1120-SF replaced Form 1120-DF in 1994. Form
1120-POL in 2001 and prior years; Form 1120-FSC in 1989 –2007; Form 1120-C was 990-C prior to 2006; Form 1120-ND from 2006.
(10) Projections reflect provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
(12) Forms 940, 940-PR, 941, 941-E, 941-PR, 941-SS, 943, 943-PR, CT-1 and CT-2; Form 940-EZ in 1990 through 2006; Form 945 in 1995 and subsequent years; Forms 942 and 942-PR in 1995 and
prior; Form 944 from 2007.
(14) Forms 990, 990-C, 990-PF, 990-T, 4720, and 5227; Form 990-EZ in 1990 and subsequent years; Excludes 990-C from 2006 when it changes to 1120-C; Includes Form 990-N from 2008 onwards.
(15) Forms 8038, 8038-G, 8038-GC, 8038-T, and 8328; Form 8038-CP from 2009; Forms 8038-B, 8038-TC from 2010.
(16) Forms 1120-POL, 8871 and 8872.
(17) Forms 11-C, 720, 730, and 2290; Form 8849 from 2008.
(19) Form 8752 was introduced in 1991.
(20) Forms 5500 and 5500-EZ; Form 5500-C and Form 5500-R in 1989 and prior years; Form 5500-SF from 2010; IRS and the Dept. of Labor share responsibility for processing employee plan
returns.
(21) Forms 1040-X, 1120-X, 2688, 4868 and 7004; Form 1041-A in 1992 and prior years. Form 5558, 8868 in 2002 and subsequent years.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(6)
Table 2. Total Number of Returns Filed by Type for the United States
Type of Return
Grand Total
Paper Grand Total
Electronic Grand Total
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
256,220,411
260,779,600
263,697,900
262,960,500
266,833,300
270,099,100
272,615,900
2027
(9)
274,815,800
276,879,200
70,096,701
65,227,700
62,593,400
60,358,900
58,262,500
56,774,800
54,925,100
53,424,900
51,742,700
186,123,710
195,551,900
201,104,500
202,601,700
208,570,800
213,324,300
217,690,900
221,390,900
225,136,500
Total Primary Returns
227,626,047
231,874,300
233,865,500
232,691,300
235,662,300
238,310,400
240,209,900
241,792,500
243,361,700
Individual Income Tax, Total
154,430,824
161,000,500
161,975,400
160,076,000
162,843,400
165,284,700
166,978,000
168,240,400
169,453,500
Forms 1040, 1040-SR, and 1040-SP, Total *
153,462,978
160,017,200
160,977,100
159,061,800
161,812,500
164,236,300
165,911,200
167,154,300
168,347,300
15,963,962
15,048,900
14,407,600
13,501,700
12,654,100
12,302,200
11,560,100
11,074,500
10,424,900
15,963,962
13,189,700
12,281,200
11,432,700
10,654,400
10,437,200
9,843,000
9,511,700
9,005,100
Paper Form 1040-SR
N/A
1,859,200
1,820,300
1,781,100
1,731,500
1,623,300
1,484,500
1,346,800
1,220,400
Paper Form 1040-SP
N/A
N/A
306,200
287,900
268,200
241,600
232,600
216,000
199,400
137,499,016
144,968,300
146,569,500
145,560,100
149,158,400
151,934,100
154,351,100
156,079,800
157,922,400
Total Paper Individual Returns *
Paper Form 1040
Total Electronic Individual Returns *
Online Filing
57,346,260
64,277,200
65,314,500
63,712,200
66,746,700
68,929,500
70,782,600
71,918,400
73,197,200
Practitioner Electronic Filing
80,152,756
80,691,100
81,255,000
81,847,900
82,411,700
83,004,600
83,568,500
84,161,400
84,725,200
989,200
Forms 1040-NR/NR-EZ/C
805,331
826,300
847,800
869,800
892,500
915,700
939,600
964,100
Electronic Form 1040-NR
275,480
293,400
338,200
385,100
434,200
485,600
539,400
595,700
654,500
Forms 1040-PR and 1040-SS
162,515
157,000
150,600
144,400
138,400
132,700
127,200
122,000
117,000
Electronic Forms 1040-PR and 1040-SS
Individual Estimated Tax, Form 1040-ES, Total
Paper Form 1040-ES
Electronic (Credit Card) Form 1040-ES
Fiduciary, Form 1041, Total
Paper Form 1041
Electronic Form 1041
Fiduciary Estimated Tax, Form 1041-ES
Partnership, Forms 1065/1065-B, Total
Paper Forms 1065/1065-B
Electronic Forms 1065/1065-B
Corporation Income Tax, Total
38,718
38,700
38,700
38,700
38,700
38,700
38,700
38,700
38,700
22,284,228
21,169,400
21,291,300
21,413,100
21,250,300
21,089,500
20,928,800
20,768,000
20,607,200
22,034,258
20,920,100
21,029,900
21,139,800
20,965,900
20,793,900
20,621,900
20,450,000
20,278,000
249,970
249,400
261,300
273,200
284,400
295,600
306,800
318,000
329,200
3,158,292
3,107,800
3,181,700
3,192,200
3,202,700
3,213,100
3,223,600
3,234,000
3,244,500
488,191
334,700
387,900
330,000
305,400
285,200
268,800
260,200
254,100
2,670,101
2,773,100
2,793,800
2,862,200
2,897,300
2,927,900
2,954,800
2,973,900
2,990,400
751,141
723,500
758,200
762,700
767,200
771,800
776,300
780,900
785,400
4,314,847
4,268,000
4,442,400
4,534,200
4,607,400
4,678,600
4,754,800
4,873,200
4,991,500
479,793
317,200
270,400
234,800
201,900
173,500
149,200
128,300
110,300
3,835,054
3,950,800
4,171,900
4,299,400
4,405,500
4,505,000
4,605,600
4,744,900
4,881,300
7,694,800
7,340,356
7,075,400
7,372,400
7,393,000
7,451,700
7,511,400
7,571,700
7,633,300
Total Paper Corporation Returns
1,314,326
1,114,800
1,164,100
1,075,800
1,044,400
1,018,000
995,500
976,400
959,800
Total Electronic Corporation Returns
6,026,030
5,960,600
6,208,200
6,317,200
6,407,300
6,493,400
6,576,200
6,656,900
6,735,000
1,770,905
1,618,800
1,694,300
1,652,300
1,646,200
1,639,800
1,633,300
1,626,700
1,620,000
357,846
215,600
279,900
221,300
212,200
203,800
195,900
188,400
181,200
1,413,059
1,403,200
1,414,400
1,431,000
1,434,000
1,436,000
1,437,400
1,438,300
1,438,900
Form 1120
Paper Form 1120
Electronic Form 1120
Form 1120-F
51,932
50,000
53,200
53,700
54,300
54,900
55,400
56,000
56,600
Paper Form 1120-F
19,893
19,600
19,400
19,200
19,100
19,000
18,900
18,800
18,700
Electronic Form 1120-F
32,039
30,400
33,800
34,500
35,200
35,900
36,600
37,200
37,800
51
0
0
0
0
0
0
0
0
265,525
253,200
272,800
276,500
280,000
283,400
286,700
290,000
293,200
Form 1120-FSC
Form 1120-H
Form 1120-RIC
Form 1120-S, Total
Paper Form 1120-S
Electronic Form 1120-S
Form 1120-L/ND/PC/REIT/SF, Total
Form 1120-C
Small Corporation Election, Form 2553
18,222
17,700
18,600
18,800
18,900
19,000
19,100
19,300
19,400
5,196,741
5,099,300
5,295,500
5,352,800
5,412,400
5,473,500
5,535,400
5,598,600
5,661,900
615,809
572,200
535,400
501,100
474,400
452,000
433,100
417,200
403,600
4,580,932
4,527,100
4,760,100
4,851,700
4,938,000
5,021,500
5,102,300
5,181,500
5,258,300
27,842
27,200
28,800
29,800
30,700
31,700
32,600
33,600
34,500
9,138
9,100
9,100
9,100
9,100
9,100
9,100
9,100
9,100
472,066
446,100
472,100
472,100
472,100
472,100
472,100
472,100
472,100
Footnotes at end of table.
(7)
Table 2. Total Number of Returns Filed by Type for the United States—Continued
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
2027
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
"REMIC" Income Tax, Form 1066
42,753
41,100
43,100
43,300
43,400
43,500
43,500
43,600
Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total
23,083
17,700
15,600
14,000
12,900
12,000
10,900
11,000
20,000
250,100
214,000
215,400
216,800
218,200
219,700
221,100
222,500
223,900
Gift, Form 709
Employment, Total
43,600
31,583,611
30,916,800
31,003,300
31,412,400
31,577,700
31,736,200
31,895,400
32,117,500
32,372,000
Total Paper Employment Returns
16,648,844
15,381,000
14,700,200
14,312,200
13,740,200
13,210,700
12,707,100
12,281,600
11,904,000
Total Electronic Employment Returns
14,934,767
15,535,800
16,303,100
17,100,200
17,837,500
18,525,500
19,188,300
19,835,900
20,468,000
6,079,773
6,130,700
5,904,000
5,994,600
6,052,100
6,059,900
6,087,600
6,150,200
6,219,900
Paper Forms 940 and 940-PR
3,257,899
3,109,900
2,822,600
2,755,900
2,668,200
2,546,000
2,444,800
2,376,500
2,318,600
Form 940 E-File/Online/XML
2,821,874
3,020,800
3,081,300
3,238,700
3,383,900
3,513,900
3,642,800
3,773,700
3,901,300
Forms 941, 941-PR/SS, Total
25,192,715
24,485,800
24,811,600
25,138,900
25,258,600
25,420,200
25,562,400
25,732,500
25,928,000
Paper Forms 941, 941-PR/SS
13,101,585
11,996,000
11,617,500
11,307,800
10,837,900
10,443,800
10,054,600
9,710,300
9,403,500
Form 941 E-File/Online/XML
12,091,130
12,489,800
13,194,000
13,831,200
14,420,700
14,976,300
15,507,900
16,022,300
16,524,600
181,752
176,900
172,200
167,500
162,900
158,300
153,800
149,300
144,800
171,282
164,700
158,200
152,300
146,600
141,000
135,500
130,200
124,900
10,470
12,200
14,100
15,200
16,300
17,300
18,300
19,100
19,900
66,333
64,100
61,800
59,500
57,300
55,000
52,700
50,400
48,200
58,501
55,600
52,800
49,800
46,900
43,900
40,900
38,000
35,000
7,832
8,400
9,000
9,700
10,400
11,100
11,800
12,500
13,200
61,190
57,500
52,000
50,000
45,000
41,000
37,100
33,200
29,200
57,729
53,000
47,300
44,600
38,800
34,200
29,500
24,900
20,200
3,461
4,500
4,700
5,400
6,200
6,900
7,600
8,300
9,000
1,848
1,800
1,800
1,800
1,800
1,800
1,800
1,800
1,800
54,092
56,100
54,600
58,000
59,600
60,900
62,300
63,800
65,200
1,649,562
1,608,700
1,750,300
1,802,200
1,848,600
1,898,500
1,947,000
1,996,700
2,046,100
510,708
433,800
438,100
121,400
85,900
83,900
82,200
80,800
79,700
1,138,854
1,174,900
1,312,200
1,680,700
1,762,700
1,814,500
1,864,800
1,915,800
1,966,500
320,308
307,500
320,300
320,300
320,300
320,300
320,300
320,300
320,300
58,698
52,500
24,900
0
0
0
0
0
0
261,610
255,100
295,400
320,300
320,300
320,300
320,300
320,300
320,300
294,700
Forms 940 and 940-PR, Total
Forms 943, 943-PR and 943-SS, Total
Paper Forms 943, 943-PR and 943-SS
Electronic Forms 943, 943-PR and 943-SS
Forms 944, 944-PR and 944-SS, Total
Paper Forms 944, 944-PR and 944-SS
Electronic Form 944
Form 945
Paper Form 945
Electronic Form 945
Form CT-1
Withholding Tax for Foreign Persons, Form 1042
Exempt Organizations, Total
Total Paper Exempt Organizations Returns
Total Electronic Exempt Organizations Returns
Form 990, Total
Paper Form 990
Electronic Form 990
Form 990-EZ, Total
242,603
230,500
254,000
260,700
267,500
274,300
281,100
287,900
Paper Form 990-EZ
100,845
92,400
76,900
23,300
0
0
0
0
0
Electronic Form 990-EZ
141,758
138,100
177,100
237,400
267,500
274,300
281,100
287,900
294,700
Form 990-N **
660,998
709,200
750,200
795,500
834,900
877,500
918,400
960,200
1,001,500
Form 990-PF, Total
116,886
110,600
121,900
124,400
126,800
129,300
131,800
134,300
136,800
Paper Form 990-PF
42,398
38,000
32,400
9,900
0
0
0
0
0
Electronic Form 990-PF
74,488
72,600
89,400
114,500
126,800
129,300
131,800
134,300
136,800
213,100
Form 990-T***
211,015
176,800
213,000
213,000
213,000
213,100
213,100
213,100
Form 4720
2,631
1,700
2,800
2,800
2,900
2,900
3,000
3,100
3,100
Form 5227
95,121
72,400
88,200
85,400
83,000
81,000
79,200
77,800
76,500
Government Entities/Bonds, Total
42,064
38,900
40,700
40,000
39,400
38,700
38,000
37,400
36,700
Form 8038
2,624
2,200
2,300
2,100
1,900
1,800
1,600
1,400
1,300
Form 8038-CP
9,889
9,400
9,900
9,900
9,900
9,900
9,900
9,900
9,900
21,948
20,400
21,500
21,200
21,000
20,700
20,500
20,200
20,000
7,124
6,500
6,700
6,400
6,200
5,900
5,700
5,400
5,200
255
100
200
200
200
200
200
200
200
Form 8038-G
Form 8038-GC
Form 8038-T
Footnotes at end of table.
(8)
Table 2. Total Number of Returns Filed by Type for the United States—Continued
Type of Return
Form 8038-TC
Form 8328
Political Organizations, Total
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
0
0
0
0
0
0
0
0
0
224
200
200
200
200
200
200
200
300
9,404
11,300
9,400
11,700
9,200
11,600
9,000
11,400
8,800
4,161
3,800
4,000
3,900
3,800
3,600
3,500
3,400
3,200
4,121
3,800
4,000
3,900
3,700
3,600
3,400
3,300
3,200
40
0
0
0
0
0
0
0
0
Form 8871 ****
3,248
3,800
3,300
4,100
3,400
4,200
3,500
4,300
3,600
Form 8872
1,995
3,600
2,000
3,700
2,000
3,700
2,000
3,700
2,000
512
800
0
0
0
0
0
0
0
1,483
2,900
2,000
3,700
2,000
3,700
2,000
3,700
2,000
1,074,758
1,048,900
1,096,700
1,107,400
1,117,300
1,127,700
1,137,700
1,147,900
1,158,000
4,547
4,200
4,100
3,900
3,700
3,500
3,300
3,000
2,800
187,632
176,700
183,700
181,000
178,300
175,600
172,900
170,100
167,400
185,386
174,200
180,900
178,000
175,000
172,000
169,100
166,100
163,100
2,246
2,500
2,800
3,000
3,300
3,500
3,800
4,100
4,300
Form 730
22,904
20,600
21,300
20,500
19,900
19,200
18,500
17,900
17,200
Form 2290
Form 1120-POL, Total
Paper Form 1120-POL
Electronic Form 1120-POL
Paper Form 8872
Electronic Form 8872
Excise, Total
Form 11-C
Form 720
Paper Form 720
Electronic Form 720
834,937
824,900
862,900
877,200
890,700
904,700
918,300
932,200
945,900
Paper Form 2290
201,856
184,300
184,100
182,300
182,300
183,700
185,600
188,000
190,500
Electronic Form 2290
633,081
640,600
678,900
695,000
708,300
721,000
732,700
744,200
755,400
24,738
22,500
24,700
24,700
24,700
24,700
24,700
24,700
24,700
19,942
17,400
19,400
19,100
18,900
18,600
18,300
18,100
17,800
4,796
5,100
5,300
5,600
5,900
6,100
6,400
6,700
7,000
21,729
20,300
21,300
21,300
21,300
21,300
21,300
21,300
21,300
Form 8849
Paper Form 8849
Electronic Form 8849
Excise Taxes re Employee Plans, Form 5330
Form 5500-EZ, One-Participant Retirement Plans
98,493
90,900
98,800
98,800
98,800
98,800
98,800
98,800
98,800
Payment or Refund Under Sec.7519, Form 8752
24,644
18,900
22,700
21,900
21,100
20,300
19,600
18,800
18,000
28,594,364
28,905,300
29,832,400
30,269,200
31,171,000
31,788,700
32,406,000
33,023,200
33,517,600
3,095,943
3,352,000
3,283,800
3,215,700
3,147,600
3,079,500
3,011,300
2,943,200
2,752,200
3,095,943
3,188,600
1,765,800
1,641,300
1,526,900
1,456,400
1,381,000
1,303,600
1,140,700
Supplemental Documents, Total
Form 1040-X
Paper Form 1040-X
Electronic Form 1040-X*****
Form 4868, Total
Paper Form 4868
Electronic Form 4868
Credit Card
E-File
Form 1120-X
Form 5558
Form 7004, Total
N/A
163,400
1,518,000
1,574,400
1,620,700
1,623,100
1,630,300
1,639,600
1,611,500
15,708,339
16,323,200
16,569,500
16,815,800
17,531,400
17,964,300
18,397,100
18,830,000
19,262,800
4,063,775
4,276,200
3,774,800
3,273,300
3,012,200
2,751,200
2,490,100
2,229,100
1,968,000
11,644,564
12,047,000
12,794,800
13,542,500
14,519,200
15,213,100
15,907,000
16,600,900
17,294,800
123,124
127,400
135,300
143,200
153,500
160,900
168,200
175,500
182,900
11,521,440
11,919,600
12,659,500
13,399,300
14,365,700
15,052,200
15,738,800
16,425,400
17,111,900
12,789
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
524,307
434,500
534,100
543,900
553,700
563,400
573,200
583,000
592,800
8,335,482
8,183,000
8,813,000
9,011,400
9,205,400
9,398,100
9,590,500
9,782,800
9,975,000
Paper Form 7004
1,568,469
869,200
1,167,000
1,240,000
1,237,000
1,211,300
1,181,800
1,154,400
1,130,900
Electronic Form 7004
6,767,013
7,313,800
7,646,000
7,771,300
7,968,400
8,186,800
8,408,800
8,628,400
8,844,100
917,504
598,800
618,200
668,700
719,100
769,600
820,000
870,500
920,900
518,255
171,000
161,800
183,700
205,600
227,400
249,300
271,200
293,100
Form 8868, Total
Paper Form 8868
Electronic Form 8868
399,249
427,800
456,400
485,000
513,600
542,100
570,700
599,300
627,900
N/A—Not applicable.
* A new, streamlined Form 1040 replaced Forms 1040, 1040-A, and 1040-EZ as of January 2019; Form 1040-SR is a new individual form type beginning in Calendar Year 2020; Form 1040-SP is a new
individual form type beginning in Calendar Year 2021. Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020 are included in the streamlined
Form 1040 volumes.
** Form 990-N must be filed electronically. There is no paper form.
*** Form 990-T must be filed by paper. However, this will change starting with Tax Year 2021 when the form must be filed electronically (see Taxpayer First Act of 2019).
**** Form 8871 must be filed electronically. There is no paper form.
***** The IRS began offering an electronic option for Form 1040-X in August 2020.
NOTES: Table does not contain Non-Master File counts.
Detail may not add to subtotal/total due to rounding.
See Table Notes section for more information.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(9)
Table 3. Total Number of Returns Filed by Type for Andover IRS Campus
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
Grand Total
34,876,703
36,713,700
34,287,200
34,011,200
34,810,600
35,419,600
35,943,200
36,308,500
36,699,000
Total Primary Returns
32,210,987
33,955,800
34,287,200
34,011,200
34,810,600
35,419,600
35,943,200
36,308,500
36,699,000
Individual Income Tax, Total
32,210,987
33,955,800
34,287,200
34,011,200
34,810,600
35,419,600
35,943,200
36,308,500
36,699,000
Total Individual Returns *
32,210,987
33,955,800
34,287,200
34,011,200
34,810,600
35,419,600
35,943,200
36,308,500
36,699,000
Total Paper Individual Returns *
Total Electronic Individual Returns *
0
0
0
0
0
0
0
0
0
32,210,987
33,955,800
34,287,200
34,011,200
34,810,600
35,419,600
35,943,200
36,308,500
36,699,000
Online Filing
12,488,966
14,078,600
14,264,300
13,835,900
14,489,600
14,946,100
15,324,000
15,536,900
15,781,700
Practitioner Electronic Filing
19,722,021
19,877,200
20,022,900
20,175,300
20,321,000
20,473,500
20,619,200
20,771,600
20,917,300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1040-ES
0
0
0
0
0
0
0
0
0
Electronic (Credit Card) Form 1040-ES
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1041
0
0
0
0
0
0
0
0
0
Electronic Form 1041
0
0
0
0
0
0
0
0
0
Fiduciary Estimated Tax, Form 1041-ES
0
0
0
0
0
0
0
0
0
Partnership, Forms 1065/1065-B, Total
0
0
0
0
0
0
0
0
0
Paper Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
Electronic Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total Paper Corporation Returns
0
0
0
0
0
0
0
0
0
Total Electronic Corporation Returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120
0
0
0
0
0
0
0
0
0
Electronic Form 1120
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120-F
0
0
0
0
0
0
0
0
0
Electronic Form 1120-F
0
0
0
0
0
0
0
0
0
Form 1120-FSC
0
0
0
0
0
0
0
0
0
Form 1120-H
0
0
0
0
0
0
0
0
0
Form 1120-RIC
0
0
0
0
0
0
0
0
0
Form 1120-S, Total
0
0
0
0
0
0
0
0
0
Paper 1120-S
0
0
0
0
0
0
0
0
0
Electronic 1120-S
0
0
0
0
0
0
0
0
0
Forms 1120-L/ND/PC/REIT/SF, Total
0
0
0
0
0
0
0
0
0
Form 1120-C
0
0
0
0
0
0
0
0
0
Small Corporation Election, Form 2553
0
0
0
0
0
0
0
0
0
"REMIC" Income Tax, Form 1066
0
0
0
0
0
0
0
0
0
Forms 1040-NR/NR-EZ/C
Electronic Form 1040-NR
Forms 1040-PR and 1040-SS
Electronic Forms 1040-PR and 1040-SS
Individual Estimated Tax, Form 1040-ES, Total
Fiduciary, Form 1041, Total
Corporation, Total
Form 1120
Form 1120-F
Footnotes at end of table.
(10)
Table 3. Total Number of Returns Filed by Type for Andover IRS Campus—Continued
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
2027
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total
0
0
0
0
0
0
0
0
0
Gift, Form 709
0
0
0
0
0
0
0
0
0
Employment, Total
0
0
0
0
0
0
0
0
0
Total Paper Employment Returns
0
0
0
0
0
0
0
0
0
Total Electronic Employment Returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Forms 940 and 940-PR
0
0
0
0
0
0
0
0
0
Form 940 E-File/Online/XML
0
0
0
0
0
0
0
0
0
Forms 941, 941-PR/SS, Total
0
0
0
0
0
0
0
0
0
Paper Forms 941, 941-PR/SS
0
0
0
0
0
0
0
0
0
Form 941 E-File/Online/XML
0
0
0
0
0
0
0
0
0
Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
Paper Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
Electronic Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Forms 944, 944-PR and 944-SS
0
0
0
0
0
0
0
0
0
Electronic Form 944
0
0
0
0
0
0
0
0
0
Form 945
0
0
0
0
0
0
0
0
0
Paper Form 945
0
0
0
0
0
0
0
0
0
Electronic Form 945
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Withholding Tax for Foreign Persons, Form 1042
0
0
0
0
0
0
0
0
0
Exempt Organizations, Total
0
0
0
0
0
0
0
0
0
Government Entities/Bonds, Total
0
0
0
0
0
0
0
0
0
Political Organizations, Total
0
0
0
0
0
0
0
0
0
Excise, Total
0
0
0
0
0
0
0
0
0
Excise Taxes re Employee Plans, Form 5330
0
0
0
0
0
0
0
0
0
Payment or Refund Under Sec.7519, Form 8752
0
0
0
0
0
0
0
0
0
2,665,716
2,757,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
N/A
0
0
0
0
0
0
0
0
2,665,716
2,757,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,665,716
2,757,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,665,716
2,757,800
0
0
0
0
0
0
0
Form 1120-X
0
0
0
0
0
0
0
0
0
Form 5558
0
0
0
0
0
0
0
0
0
Form 7004
0
0
0
0
0
0
0
0
0
Paper Form 7004
0
0
0
0
0
0
0
0
0
Electronic Form 7004
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Forms 940 and 940-PR, Total
Forms 944, 944-PR and 944-SS, Total
Form CT-1
Supplemental Documents, Total
Form 1040-X
Paper Form 1040-X
Electronic Form 1040-X**
Form 4868, Total
Paper Form 4868
Electronic Form 4868
Credit Card
E-File
Form 8868
Paper Form 8868
Electronic Form 8868
0
0
0
0
0
0
0
0
N/A—Not applicable.
* Includes Form 1040, Form 1040-SR, and Form 1040-SP. Form 1040-SR is a new individual form type beginning in Calendar Year 2020; Form 1040-SP is a new individual form type beginning in
Calendar Year 2021. Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020 are also included.
** The IRS began offering an electronic option for Form 1040-X in August 2020.
NOTES: Table does not contain Non-Master File counts.
See Table Notes section for more information.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(11)
0
Table 4. Total Number of Returns Filed by Type for Austin IRS Campus
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
Grand Total
38,350,304
39,535,100
38,725,900
38,272,200
37,233,600
31,038,600
28,892,900
29,248,300
29,633,500
Total Primary Returns
34,749,539
35,761,800
34,272,100
33,787,400
33,265,500
29,951,100
28,892,900
29,248,300
29,633,500
Individual Income Tax, Total
29,953,913
31,208,600
31,349,400
30,847,500
30,673,000
29,352,600
28,892,900
29,248,300
29,633,500
Total Individual Returns *
28,986,067
30,225,300
30,351,100
29,833,300
29,865,300
28,828,200
28,314,700
28,613,900
28,940,400
Total Paper Individual Returns *
Total Electronic Individual Returns *
3,665,092
3,558,500
3,403,100
3,089,800
2,473,300
945,100
0
0
0
25,320,975
26,666,900
26,948,100
26,743,400
27,392,000
27,883,200
28,314,700
28,613,900
28,940,400
Online Filing
11,288,827
12,616,900
12,839,900
12,577,100
13,167,500
13,600,500
13,973,900
14,214,900
14,483,100
Practitioner Electronic Filing
14,032,148
14,049,900
14,108,100
14,166,300
14,224,500
14,282,700
14,340,800
14,399,000
14,457,200
805,331
826,300
847,800
869,800
709,200
485,600
539,400
595,700
654,500
275,480
293,400
338,200
385,100
434,200
485,600
539,400
595,700
654,500
162,515
157,000
150,600
144,400
98,500
38,700
38,700
38,700
38,700
38,718
38,700
38,700
38,700
38,700
38,700
38,700
38,700
38,700
4,795,626
4,553,100
2,922,700
2,939,900
2,592,500
598,500
0
0
0
4,795,626
4,553,100
2,875,100
2,890,200
2,540,700
586,100
0
0
0
0
0
47,600
49,700
51,800
12,400
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1041
0
0
0
0
0
0
0
0
0
Electronic Form 1041
0
0
0
0
0
0
0
0
0
Fiduciary Estimated Tax, Form 1041-ES
0
0
0
0
0
0
0
0
0
Partnership, Forms 1065/1065-B, Total
0
0
0
0
0
0
0
0
0
Paper Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
Electronic Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total Paper Corporation Returns
0
0
0
0
0
0
0
0
0
Total Electronic Corporation Returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120
0
0
0
0
0
0
0
0
0
Electronic Form 1120
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120-F
0
0
0
0
0
0
0
0
0
Electronic Form 1120-F
0
0
0
0
0
0
0
0
0
Form 1120-FSC
0
0
0
0
0
0
0
0
0
Form 1120-H
0
0
0
0
0
0
0
0
0
Form 1120-RIC
0
0
0
0
0
0
0
0
0
Form 1120-S, Total
0
0
0
0
0
0
0
0
0
Paper 1120-S
0
0
0
0
0
0
0
0
0
Electronic 1120-S
0
0
0
0
0
0
0
0
0
Forms 1120-L/ND/PC/REIT/SF, Total
0
0
0
0
0
0
0
0
0
Form 1120-C
0
0
0
0
0
0
0
0
0
Small Corporation Election, Form 2553
0
0
0
0
0
0
0
0
0
"REMIC" Income Tax, Form 1066
0
0
0
0
0
0
0
0
0
Forms 1040-NR/NR-EZ/C
Electronic Form 1040-NR
Forms 1040-PR and 1040-SS
Electronic Forms 1040-PR and 1040-SS
Individual Estimated Tax, Form 1040-ES, Total
Paper Form 1040-ES
Electronic (Credit Card) Form 1040-ES
Fiduciary, Form 1041, Total
Corporation, Total
Form 1120
Form 1120-F
Footnotes at end of table.
(12)
Table 4. Total Number of Returns Filed by Type for Austin IRS Campus—Continued
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
2027
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total
0
0
0
0
0
0
0
0
0
Gift, Form 709
0
0
0
0
0
0
0
0
0
Employment, Total
0
0
0
0
0
0
0
0
0
Total Paper Employment Returns
0
0
0
0
0
0
0
0
0
Total Electronic Employment Returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Forms 940 and 940-PR
0
0
0
0
0
0
0
0
0
Form 940 E-File/Online/XML
0
0
0
0
0
0
0
0
0
Forms 941, 941-PR/SS, Total
0
0
0
0
0
0
0
0
0
Paper Forms 941, 941-PR/SS
0
0
0
0
0
0
0
0
0
Form 941 E-File/Online/XML
0
0
0
0
0
0
0
0
0
Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
Paper Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
Electronic Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Forms 944, 944-PR and 944-SS
0
0
0
0
0
0
0
0
0
Electronic Form 944
0
0
0
0
0
0
0
0
0
Form 945
0
0
0
0
0
0
0
0
0
Paper Form 945
0
0
0
0
0
0
0
0
0
Electronic Form 945
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Withholding Tax for Foreign Persons, Form 1042
0
0
0
0
0
0
0
0
0
Exempt Organizations, Total
0
0
0
0
0
0
0
0
0
Government Entities/Bonds, Total
0
0
0
0
0
0
0
0
0
Political Organizations, Total
0
0
0
0
0
0
0
0
0
Excise, Total
0
0
0
0
0
0
0
0
0
Excise Taxes re Employee Plans, Form 5330
0
0
0
0
0
0
0
0
0
Payment or Refund Under Sec.7519, Form 8752
0
0
0
0
0
0
0
0
0
3,600,766
3,773,300
4,453,800
4,484,800
3,968,100
1,087,600
0
0
0
Forms 940 and 940-PR, Total
Forms 944, 944-PR and 944-SS, Total
Form CT-1
Supplemental Documents, Total
Form 1040-X
Paper Form 1040-X
Electronic Form 1040-X**
Form 4868, Total
Paper Form 4868
Electronic Form 4868
Credit Card
E-File
693,792
751,200
886,500
868,100
602,800
141,600
0
0
0
693,792
714,600
476,700
443,100
292,400
67,000
0
0
0
0
36,600
409,800
425,000
310,400
74,600
0
0
2,906,974
N/A
3,022,100
3,567,300
3,616,700
3,365,300
946,000
0
0
0
829,817
873,200
831,500
721,000
604,300
160,500
0
0
0
2,077,156
2,148,900
2,735,800
2,895,700
2,760,900
785,500
0
0
0
0
0
25,200
26,700
26,900
17,000
0
0
0
2,077,156
2,148,900
2,710,600
2,869,000
2,734,000
768,500
0
0
0
Form 1120-X
0
0
0
0
0
0
0
0
0
Form 5558
0
0
0
0
0
0
0
0
0
Form 7004
0
0
0
0
0
0
0
0
0
Paper Form 7004
0
0
0
0
0
0
0
0
0
Electronic Form 7004
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 8868
0
0
0
0
0
0
0
0
0
Electronic Form 8868
0
0
0
0
0
0
0
0
0
Form 8868
N/A—Not applicable.
* Includes Form 1040, Form 1040-SR, and Form 1040-SP. Form 1040-SR is a new individual form type beginning in Calendar Year 2020; Form 1040-SP is a new individual form type beginning in
Calendar Year 2021. Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020 are also included.
** The IRS began offering an electronic option for Form 1040-X in August 2020.
NOTES: Table does not contain Non-Master File counts.
See Table Notes section for more information.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(13)
Table 5. Total Number of Returns Filed by Type for Cincinnati IRS Campus
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
2027
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Grand Total
21,358,353
15,558,300
24,700
24,700
24,700
24,700
24,700
24,700
24,700
Total Primary Returns
21,352,378
15,558,300
24,700
24,700
24,700
24,700
24,700
24,700
24,700
Individual Income Tax, Total
0
0
0
0
0
0
0
0
0
Total Individual Returns *
0
0
0
0
0
0
0
0
0
Total Paper Individual Returns *
0
0
0
0
0
0
0
0
0
Total Electronic Individual Returns *
0
0
0
0
0
0
0
0
0
Online Filing
0
0
0
0
0
0
0
0
0
Practitioner Electronic Filing
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1040-ES
0
0
0
0
0
0
0
0
0
Electronic (Credit Card) Form 1040-ES
0
0
0
0
0
0
0
0
0
6,368
0
0
0
0
0
0
0
0
6,368
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
220,100
0
0
0
0
0
0
0
0
1,443
0
0
0
0
0
0
0
0
1,443
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
179,086
0
0
0
0
0
0
0
0
179,086
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
81,554
0
0
0
0
0
0
0
0
81,554
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120-F
0
0
0
0
0
0
0
0
0
Electronic Form 1120-F
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
87,995
0
0
0
0
0
0
0
0
135
0
0
0
0
0
0
0
0
9,402
0
0
0
0
0
0
0
0
9,402
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Forms 1120-L/ND/PC/REIT/SF, Total
0
0
0
0
0
0
0
0
0
Form 1120-C
0
0
0
0
0
0
0
0
0
104,415
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Forms 1040-NR/NR-EZ/C
Electronic Form 1040-NR
Forms 1040-PR and 1040-SS
Electronic Forms 1040-PR and 1040-SS
Individual Estimated Tax, Form 1040-ES, Total
Fiduciary, Form 1041, Total
Paper Form 1041
Electronic Form 1041
Fiduciary Estimated Tax, Form 1041-ES
Partnership, Forms 1065/1065-B, Total
Paper Forms 1065/1065-B
Electronic Forms 1065/1065-B
Corporation, Total
Total Paper Corporation Returns
Total Electronic Corporation Returns
Form 1120
Paper Form 1120
Electronic Form 1120
Form 1120-F
Form 1120-FSC
Form 1120-H
Form 1120-RIC
Form 1120-S, Total
Paper 1120-S
Electronic 1120-S
Small Corporation Election, Form 2553
"REMIC" Income Tax, Form 1066
Footnotes at end of table.
(14)
Table 5. Total Number of Returns Filed by Type for Cincinnati IRS Campus—Continued
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
12,432
0
0
0
0
0
0
0
0
4,275
0
0
0
0
0
0
0
0
19,958,887
15,535,800
0
0
0
0
0
0
0
5,024,120
0
0
0
0
0
0
0
0
14,934,767
15,535,800
0
0
0
0
0
0
0
3,809,067
3,020,800
0
0
0
0
0
0
0
987,193
0
0
0
0
0
0
0
0
Form 940 E-File/Online/XML
2,821,874
3,020,800
0
0
0
0
0
0
0
Forms 941, 941-PR/SS, Total
16,066,580
12,489,800
0
0
0
0
0
0
0
3,975,450
0
0
0
0
0
0
0
0
12,091,130
12,489,800
0
0
0
0
0
0
0
35,817
12,200
0
0
0
0
0
0
0
Paper Forms 943, 943-PR and 943-SS
25,347
0
0
0
0
0
0
0
0
Electronic Forms 943, 943-PR and 943-SS
10,470
12,200
0
0
0
0
0
0
0
23,994
8,400
0
0
0
0
0
0
0
16,162
0
0
0
0
0
0
0
0
7,832
8,400
0
0
0
0
0
0
0
23,429
4,500
0
0
0
0
0
0
0
19,968
0
0
0
0
0
0
0
0
3,461
4,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Withholding Tax for Foreign Persons, Form 1042
0
0
0
0
0
0
0
0
0
Exempt Organizations, Total
0
0
0
0
0
0
0
0
0
Government Entities/Bonds, Total
0
0
0
0
0
0
0
0
0
Political Organizations, Total
0
0
0
0
0
0
0
0
0
851,207
22,500
24,700
24,700
24,700
24,700
24,700
24,700
24,700
Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total
Gift, Form 709
Employment, Total
Total Paper Employment Returns
Total Electronic Employment Returns
Forms 940 and 940-PR, Total
Paper Forms 940 and 940-PR
Paper Forms 941, 941-PR/SS
Form 941 E-File/Online/XML
Forms 943, 943-PR and 943-SS
Forms 944, 944-PR and 944-SS, Total
Paper Forms 944, 944-PR and 944-SS
Electronic Form 944
Form 945
Paper Form 945
Electronic Form 945
Form CT-1
Excise, Total
Excise Taxes re Employee Plans, Form 5330
0
0
0
0
0
0
0
0
0
14,165
0
0
0
0
0
0
0
0
5,975
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
N/A
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 4868
0
0
0
0
0
0
0
0
0
Electronic Form 4868
0
0
0
0
0
0
0
0
0
Credit Card
0
0
0
0
0
0
0
0
0
E-File
0
0
0
0
0
0
0
0
0
118
0
0
0
0
0
0
0
0
Form 5558
0
0
0
0
0
0
0
0
0
Form 7004
5,857
0
0
0
0
0
0
0
0
5,857
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 8868
0
0
0
0
0
0
0
0
0
Electronic Form 8868
0
0
0
0
0
0
0
0
0
Payment or Refund Under Sec.7519, Form 8752
Supplemental Documents, Total
Form 1040-X
Paper Form 1040-X
Electronic Form 1040-X**
Form 4868, Total
Form 1120-X
Paper Form 7004
Electronic Form 7004
Form 8868
N/A—Not applicable.
* Includes Form 1040, Form 1040-SR, and Form 1040-SP. Form 1040-SR is a new individual form type beginning in Calendar Year 2020; Form 1040-SP is a new individual form type beginning in
Calendar Year 2021. Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020 are also included.
** The IRS began offering an electronic option for Form 1040-X in August 2020.
NOTES: Table does not contain Non-Master File counts.
See Table Notes section for more information.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(15)
Table 6. Total Number of Returns Filed by Type for Fresno IRS Campus
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
49,771,769
49,200,600
37,296,400
30,913,000
31,841,000
32,596,300
33,272,800
33,801,600
34,351,700
Total Primary Returns
44,354,174
43,502,800
35,248,100
30,913,000
31,841,000
32,596,300
33,272,800
33,801,600
34,351,700
Individual Income Tax, Total
35,146,735
34,760,900
33,156,300
30,913,000
31,841,000
32,596,300
33,272,800
33,801,600
34,351,700
Total Individual Returns *
35,146,735
34,760,900
33,156,300
30,913,000
31,841,000
32,596,300
33,272,800
33,801,600
34,351,700
Type of Return
Grand Total
Total Paper Individual Returns *
Total Electronic Individual Returns *
2027
6,439,975
4,311,500
2,197,400
0
0
0
0
0
0
28,706,760
30,449,500
30,958,900
30,913,000
31,841,000
32,596,300
33,272,800
33,801,600
34,351,700
Online Filing
11,492,912
12,993,800
13,272,700
12,985,300
13,682,800
14,196,400
14,642,500
14,929,700
15,249,300
Practitioner Electronic Filing
17,213,848
17,455,600
17,686,200
17,927,700
18,158,200
18,399,800
18,630,300
18,871,900
19,102,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
9,207,439
8,741,900
2,091,800
0
0
0
0
0
0
9,207,439
8,741,900
2,060,200
0
0
0
0
0
0
0
0
31,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1041
0
0
0
0
0
0
0
0
0
Electronic Form 1041
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Forms 1040-NR/NR-EZ/C
Electronic Form 1040-NR
Forms 1040-PR and 1040-SS
Electronic Forms 1040-PR and 1040-SS
Individual Estimated Tax, Form 1040-ES, Total
Paper Form 1040-ES
Electronic (Credit Card) Form 1040-ES
Fiduciary, Form 1041, Total
Fiduciary Estimated Tax, Form 1041-ES
0
0
0
0
0
0
0
0
0
Paper Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
Electronic Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total Paper Corporation Returns
0
0
0
0
0
0
0
0
0
Total Electronic Corporation Returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120
0
0
0
0
0
0
0
0
0
Electronic Form 1120
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120-F
0
0
0
0
0
0
0
0
0
Electronic Form 1120-F
0
0
0
0
0
0
0
0
0
Form 1120-FSC
0
0
0
0
0
0
0
0
0
Form 1120-H
0
0
0
0
0
0
0
0
0
Form 1120-RIC
0
0
0
0
0
0
0
0
0
Form 1120-S, Total
0
0
0
0
0
0
0
0
0
Paper 1120-S
0
0
0
0
0
0
0
0
0
Electronic 1120-S
0
0
0
0
0
0
0
0
0
Forms 1120-L/ND/PC/REIT/SF, Total
0
0
0
0
0
0
0
0
0
Form 1120-C
0
0
0
0
0
0
0
0
0
Small Corporation Election, Form 2553
0
0
0
0
0
0
0
0
0
"REMIC" Income Tax, Form 1066
0
0
0
0
0
0
0
0
0
Partnership, Forms 1065/1065-B, Total
Corporation, Total
Form 1120
Form 1120-F
Footnotes at end of table.
(16)
Table 6. Total Number of Returns Filed by Type for Fresno IRS Campus—Continued
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total
0
0
0
0
0
0
0
0
0
Gift, Form 709
0
0
0
0
0
0
0
0
0
Employment, Total
0
0
0
0
0
0
0
0
0
Total Paper Employment Returns
0
0
0
0
0
0
0
0
0
Total Electronic Employment Returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Forms 940 and 940-PR
0
0
0
0
0
0
0
0
0
Form 940 E-File/Online/XML
0
0
0
0
0
0
0
0
0
Forms 941, 941-PR/SS, Total
0
0
0
0
0
0
0
0
0
Paper Forms 941, 941-PR/SS
0
0
0
0
0
0
0
0
0
Form 941 E-File/Online/XML
0
0
0
0
0
0
0
0
0
Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
Paper Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
Electronic Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Forms 944, 944-PR and 944-SS
0
0
0
0
0
0
0
0
0
Electronic Form 944
0
0
0
0
0
0
0
0
0
Form 945
0
0
0
0
0
0
0
0
0
Paper Form 945
0
0
0
0
0
0
0
0
0
Electronic Form 945
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Withholding Tax for Foreign Persons, Form 1042
0
0
0
0
0
0
0
0
0
Exempt Organizations, Total
0
0
0
0
0
0
0
0
0
Government Entities/Bonds, Total
0
0
0
0
0
0
0
0
0
Political Organizations, Total
0
0
0
0
0
0
0
0
0
Excise, Total
0
0
0
0
0
0
0
0
0
Excise Taxes re Employee Plans, Form 5330
0
0
0
0
0
0
0
0
0
Payment or Refund Under Sec.7519, Form 8752
0
0
0
0
0
0
0
0
0
5,417,595
5,697,800
2,048,300
0
0
0
0
0
0
1,252,540
1,356,100
242,100
0
0
0
0
0
0
1,252,540
1,290,000
130,200
0
0
0
0
0
0
66,100
111,900
0
0
0
0
0
0
4,165,055
4,341,700
1,806,200
0
0
0
0
0
0
Paper Form 4868
1,844,270
1,940,700
443,900
0
0
0
0
0
0
Electronic Form 4868
2,320,785
2,401,000
1,362,300
0
0
0
0
0
0
0
0
23,400
0
0
0
0
0
0
2,320,785
2,401,000
1,338,900
0
0
0
0
0
0
Form 1120-X
0
0
0
0
0
0
0
0
0
Form 5558
0
0
0
0
0
0
0
0
0
Form 7004
0
0
0
0
0
0
0
0
0
Paper Form 7004
0
0
0
0
0
0
0
0
0
Electronic Form 7004
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 8868
0
0
0
0
0
0
0
0
0
Electronic Form 8868
0
0
0
0
0
0
0
0
0
Forms 940 and 940-PR, Total
Forms 944, 944-PR and 944-SS, Total
Form CT-1
Supplemental Documents, Total
Form 1040-X
Paper Form 1040-X
Electronic Form 1040-X**
Form 4868, Total
Credit Card
E-File
Form 8868
N/A
N/A—Not applicable.
* Includes Form 1040, Form 1040-SR, and Form 1040-SP. Form 1040-SR is a new individual form type beginning in Calendar Year 2020; Form 1040-SP is a new individual form type beginning in
Calendar Year 2021. Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020 are also included.
** The IRS began offering an electronic option for Form 1040-X in August 2020.
NOTES: Table does not contain Non-Master File counts.
See Table Notes section for more information.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(17)
Table 7. Total Number of Returns Filed by Type for Kansas City IRS Campus
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
Grand Total
47,731,366
58,921,100
72,566,400
76,645,900
78,607,700
85,482,300
88,104,300
88,190,600
88,128,800
Total Primary Returns
42,480,621
53,622,400
64,525,400
67,445,700
68,457,500
72,209,500
73,503,500
73,348,400
73,127,000
Individual Income Tax, Total
31,668,183
33,128,400
34,162,300
34,723,000
35,410,900
37,220,300
37,963,800
37,803,200
37,552,900
Total Individual Returns *
31,668,183
33,128,400
34,162,300
34,723,000
35,243,500
36,853,500
37,621,700
37,487,000
37,263,800
Total Paper Individual Returns *
Total Electronic Individual Returns *
4,249,499
4,363,700
5,240,900
6,153,500
6,120,200
7,336,600
7,782,400
7,455,800
7,018,700
27,418,684
28,764,700
28,921,400
28,569,500
29,123,300
29,516,900
29,839,300
30,031,200
30,245,000
Online Filing
11,728,060
13,064,100
13,218,900
12,853,900
13,405,800
13,786,200
14,106,800
14,285,500
14,497,500
Practitioner Electronic Filing
15,690,624
15,700,600
15,702,500
15,715,600
15,717,500
15,730,700
15,732,500
15,745,700
15,747,600
0
0
0
0
137,500
301,100
280,100
257,900
234,300
0
0
0
0
0
0
0
0
0
0
0
0
0
29,900
65,800
62,000
58,300
54,800
Forms 1040-NR/NR-EZ/C
Electronic Form 1040-NR
Forms 1040-PR and 1040-SS
Electronic Forms 1040-PR and 1040-SS
Individual Estimated Tax, Form 1040-ES, Total
Paper Form 1040-ES
Electronic (Credit Card) Form 1040-ES
Fiduciary, Form 1041, Total
Paper Form 1041
Electronic Form 1041
Fiduciary Estimated Tax, Form 1041-ES
Partnership, Forms 1065/1065-B, Total
Paper Forms 1065/1065-B
Electronic Forms 1065/1065-B
Corporation, Total
Total Paper Corporation Returns
Total Electronic Corporation Returns
Form 1120
Paper Form 1120
Electronic Form 1120
0
0
0
0
0
0
0
0
0
6,598,980
6,265,300
8,998,200
11,058,900
11,317,600
13,205,900
13,698,800
13,593,100
13,487,400
6,598,980
6,265,300
8,900,500
10,956,800
11,192,300
13,034,300
13,507,700
13,395,100
13,282,400
0
0
97,700
102,100
125,300
171,700
191,100
198,000
205,000
252,007
1,534,200
1,571,100
1,571,100
1,572,800
1,574,800
1,576,900
1,579,500
1,582,300
252,007
181,000
209,700
178,500
165,100
154,200
145,300
140,700
137,400
0
1,353,200
1,361,400
1,392,600
1,407,700
1,420,500
1,431,600
1,438,800
1,444,900
0
0
0
0
0
0
0
0
0
149,719
1,873,600
1,952,600
1,995,600
2,030,500
2,064,700
2,101,200
2,156,400
2,211,700
149,719
130,800
111,500
96,800
83,200
71,500
61,500
52,900
45,500
0
1,742,900
1,841,100
1,898,800
1,947,300
1,993,200
2,039,700
2,103,500
2,166,300
3,018,800
383,710
2,888,300
2,994,100
2,978,400
2,985,100
2,991,400
3,000,100
3,008,800
383,710
449,300
471,100
434,600
421,900
411,300
402,400
394,700
388,100
0
2,439,000
2,522,900
2,543,800
2,563,100
2,580,100
2,597,700
2,614,100
2,630,700
72,685
698,600
729,900
701,800
693,700
684,000
675,300
665,500
656,400
72,685
90,800
117,800
93,100
89,300
85,800
82,500
79,300
76,300
0
607,900
612,100
608,600
604,400
598,200
592,800
586,200
580,100
0
0
0
0
0
0
0
0
0
Paper Form 1120-F
0
0
0
0
0
0
0
0
0
Electronic Form 1120-F
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
57,021
115,500
124,800
126,800
128,700
130,500
132,400
134,100
135,900
Form 1120-F
Form 1120-FSC
Form 1120-H
Form 1120-RIC
Form 1120-S, Total
Paper 1120-S
4,750
14,900
15,700
15,800
15,900
16,000
16,100
16,200
16,300
249,254
2,059,300
2,123,700
2,134,000
2,146,700
2,160,900
2,176,300
2,192,900
2,210,300
249,254
228,200
212,900
198,900
188,000
179,000
171,500
165,100
159,700
0
1,831,100
1,910,800
1,935,200
1,958,700
1,981,900
2,004,800
2,027,800
2,050,500
Forms 1120-L/ND/PC/REIT/SF, Total
0
0
0
0
0
0
0
0
0
Form 1120-C
0
0
0
0
0
0
0
0
0
76,977
175,100
186,600
187,800
188,900
190,100
191,200
192,300
193,400
0
0
0
0
0
0
0
0
0
Electronic 1120-S
Small Corporation Election, Form 2553
"REMIC" Income Tax, Form 1066
Footnotes at end of table.
(18)
Table 7. Total Number of Returns Filed by Type for Kansas City IRS Campus—Continued
Type of Return
Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total
Gift, Form 709
Employment, Total
Total Paper Employment Returns
Total Electronic Employment Returns
Forms 940 and 940-PR, Total
Paper Forms 940 and 940-PR
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
2027
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
10,650
17,700
15,600
14,000
12,900
12,000
10,900
11,000
20,000
245,825
214,000
215,400
216,800
218,200
219,700
221,100
222,500
223,900
2,548,055
6,950,000
13,786,800
13,882,800
13,865,700
13,850,800
13,838,100
13,855,500
13,888,600
2,548,055
6,950,000
6,592,100
6,373,700
6,082,700
5,806,900
5,543,500
5,316,300
5,111,000
0
0
7,194,700
7,509,000
7,783,100
8,043,900
8,294,600
8,539,200
8,777,500
492,115
1,412,600
2,624,700
2,653,800
2,668,600
2,661,700
2,664,300
2,682,900
2,705,000
1,041,700
492,115
1,412,600
1,275,200
1,245,000
1,204,800
1,148,400
1,101,500
1,069,400
Form 940 E-File/Online/XML
0
0
1,349,500
1,408,800
1,463,900
1,513,300
1,562,800
1,613,600
1,663,400
Forms 941, 941-PR/SS, Total
2,008,957
5,435,000
11,055,000
11,125,500
11,098,800
11,095,300
11,084,600
11,087,900
11,103,400
2,008,957
5,435,000
5,220,800
5,037,300
4,792,700
4,578,800
4,367,900
4,178,200
4,006,100
0
0
5,834,200
6,088,200
6,306,100
6,516,500
6,716,800
6,909,700
7,097,300
26,467
49,500
52,300
50,700
49,200
47,700
46,300
44,800
43,400
26,467
49,500
47,300
45,400
43,500
41,700
39,900
38,200
36,500
Paper Forms 941, 941-PR/SS
Form 941 E-File/Online/XML
Forms 943, 943-PR and 943-SS
Paper Forms 943, 943-PR and 943-SS
Electronic Forms 943, 943-PR and 943-SS
Forms 944, 944-PR and 944-SS, Total
Paper Forms 944, 944-PR and 944-SS
Electronic Form 944
Form 945
Paper Form 945
Electronic Form 945
Form CT-1
Withholding Tax for Foreign Persons, Form 1042
Exempt Organizations, Total
Government Entities/Bonds, Total
Political Organizations, Total
0
0
4,900
5,300
5,700
6,000
6,300
6,600
6,900
9,051
23,900
26,400
25,400
24,400
23,400
22,400
21,300
20,300
9,051
23,900
22,700
21,400
20,100
18,800
17,500
16,200
14,900
0
0
3,700
4,000
4,300
4,600
4,900
5,200
5,500
9,617
27,200
26,600
25,600
22,900
20,800
18,800
16,700
14,600
9,617
27,200
24,200
22,800
19,800
17,400
15,000
12,600
10,100
0
0
2,400
2,700
3,100
3,400
3,800
4,100
4,500
1,848
1,800
1,800
1,800
1,800
1,800
1,800
1,800
1,800
0
0
0
0
0
0
0
0
0
544,334
560,600
626,000
799,800
839,000
863,200
886,700
910,500
934,200
0
0
0
0
0
0
0
0
0
2,181
3,300
2,500
3,700
2,500
3,800
2,500
3,800
2,600
0
Excise, Total
0
0
0
0
0
0
0
0
Excise Taxes re Employee Plans, Form 5330
0
0
0
0
0
0
0
0
0
Payment or Refund Under Sec.7519, Form 8752
0
11,900
14,300
13,800
13,300
12,800
12,300
11,800
11,300
5,250,745
5,298,700
8,041,000
9,200,200
10,150,200
13,272,800
14,600,900
14,842,300
15,001,800
912,620
988,100
1,340,800
1,313,000
1,532,100
1,947,100
2,042,400
1,996,200
1,866,700
912,620
939,900
721,000
670,100
743,200
920,800
936,700
884,200
773,700
48,200
619,800
642,800
788,900
1,026,200
1,105,800
1,112,100
1,093,000
12,392,400
Supplemental Documents, Total
Form 1040-X
Paper Form 1040-X
Electronic Form 1040-X**
Form 4868, Total
N/A
3,618,616
3,763,900
6,025,800
7,170,900
7,889,300
10,593,100
11,823,500
12,108,000
Paper Form 4868
1,141,863
1,201,600
1,268,800
1,327,100
1,280,400
1,561,000
1,558,100
1,394,800
1,231,400
Electronic Form 4868
2,476,754
2,562,400
4,757,000
5,843,800
6,608,900
9,032,100
10,265,400
10,713,200
11,161,000
Credit Card
E-File
Form 1120-X
0
0
42,900
52,300
57,700
71,700
92,700
96,800
100,800
2,476,754
2,562,400
4,714,100
5,791,500
6,551,200
8,960,400
10,172,700
10,616,400
11,060,200
6,000
223
6,000
6,000
6,000
6,000
6,000
6,000
6,000
Form 5558
0
0
0
0
0
0
0
0
0
Form 7004
527,970
335,000
449,800
477,900
476,700
466,800
455,500
444,900
435,900
527,970
335,000
449,800
477,900
476,700
466,800
455,500
444,900
435,900
0
0
0
0
0
0
0
0
0
191,316
205,700
218,700
232,400
246,100
259,800
273,500
287,200
300,900
Paper Form 7004
Electronic Form 7004
Form 8868
Paper Form 8868
Electronic Form 8868
0
0
0
0
0
0
0
0
0
191,316
205,700
218,700
232,400
246,100
259,800
273,500
287,200
300,900
N/A—Not applicable.
* Includes Form 1040, Form 1040-SR, and Form 1040-SP. Form 1040-SR is a new individual form type beginning in Calendar Year 2020; Form 1040-SP is a new individual form type beginning in
Calendar Year 2021. Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020 are also included.
** The IRS began offering an electronic option for Form 1040-X in August 2020.
NOTES: Table does not contain Non-Master File counts.
See Table Notes section for more information.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(19)
Table 8. Total Number of Returns Filed by Type for Ogden IRS Campus
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
Grand Total
38,210,756
33,579,000
55,244,500
57,671,900
58,225,400
58,920,600
59,298,200
59,818,700
60,256,300
Total Primary Returns
41,740,600
28,538,218
24,250,800
39,955,200
41,087,700
41,172,700
41,492,200
41,493,000
41,637,700
Individual Income Tax, Total
1,609,396
2,815,300
3,566,300
4,258,400
4,116,400
4,177,700
3,924,300
3,754,300
3,530,100
Total Individual Returns *
1,609,396
2,815,300
3,566,300
4,258,400
4,060,600
4,020,500
3,777,700
3,618,800
3,406,100
Total Paper Individual Returns *
1,609,396
2,815,300
3,566,300
4,258,400
4,060,600
4,020,500
3,777,700
3,618,800
3,406,100
0
0
0
0
0
0
0
0
0
Online Filing
0
0
0
0
0
0
0
0
0
Practitioner Electronic Filing
0
0
0
0
0
0
0
0
0
0
0
0
0
45,800
129,000
120,000
110,500
100,400
Total Electronic Individual Returns *
Forms 1040-NR/NR-EZ/C
Electronic Form 1040-NR
Forms 1040-PR and 1040-SS
Electronic Forms 1040-PR and 1040-SS
Individual Estimated Tax, Form 1040-ES, Total
Paper Form 1040-ES
Electronic (Credit Card) Form 1040-ES
Fiduciary, Form 1041, Total
Paper Form 1041
Electronic Form 1041
Fiduciary Estimated Tax, Form 1041-ES
Partnership, Forms 1065/1065-B, Total
Paper Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
0
0
0
0
10,000
28,200
26,600
25,000
23,500
0
0
0
0
0
0
0
0
0
1,682,157
1,609,100
7,278,600
7,414,300
7,340,200
7,285,100
7,230,000
7,174,900
7,119,800
1,432,214
1,359,800
7,194,100
7,292,900
7,232,900
7,173,500
7,114,200
7,054,900
6,995,600
249,943
249,300
84,400
121,400
107,300
111,500
115,800
120,000
124,200
2,899,917
1,573,600
1,610,600
1,621,200
1,629,900
1,638,400
1,646,700
1,654,500
1,662,200
229,816
153,700
178,100
151,600
140,200
131,000
123,400
119,500
116,700
2,670,101
1,419,800
1,432,500
1,469,600
1,489,600
1,507,400
1,523,200
1,535,000
1,545,500
531,041
723,500
758,200
762,700
767,200
771,800
776,300
780,900
785,400
4,163,685
2,394,400
2,489,800
2,538,600
2,576,800
2,613,900
2,653,600
2,716,800
2,779,800
328,631
186,500
159,000
138,000
118,600
102,000
87,700
75,400
64,800
3,835,054
2,208,000
2,330,800
2,400,600
2,458,200
2,511,900
2,565,900
2,641,400
2,715,000
6,777,560
4,187,100
4,378,300
4,414,600
4,466,600
4,520,000
4,571,700
4,624,500
4,676,000
751,530
665,500
693,000
641,200
622,500
606,600
593,200
581,600
571,700
6,026,030
3,521,600
3,685,300
3,773,400
3,844,200
3,913,300
3,978,500
4,042,900
4,104,300
1,616,666
920,100
964,300
950,500
952,500
955,900
958,000
961,100
963,700
203,607
124,900
162,100
128,100
122,900
118,000
113,400
109,100
104,900
1,413,059
795,300
802,300
822,400
829,600
837,800
844,500
852,000
858,800
51,932
50,000
53,200
53,700
54,300
54,900
55,400
56,000
56,600
Paper Form 1120-F
19,893
19,600
19,400
19,200
19,100
19,000
18,900
18,800
18,700
Electronic Form 1120-F
32,039
30,400
33,800
34,500
35,200
35,900
36,600
37,200
37,800
51
0
0
0
0
0
0
0
0
120,509
137,700
148,000
149,700
151,300
152,800
154,400
155,900
157,400
Electronic Forms 1065/1065-B
Corporation, Total
Total Paper Corporation Returns
Total Electronic Corporation Returns
Form 1120
Paper Form 1120
Electronic Form 1120
Form 1120-F
Form 1120-FSC
Form 1120-H
Form 1120-RIC
Form 1120-S, Total
Paper 1120-S
Electronic 1120-S
Forms 1120-L/ND/PC/REIT/SF, Total
Form 1120-C
Small Corporation Election, Form 2553
"REMIC" Income Tax, Form 1066
13,337
2,800
3,000
3,000
3,000
3,000
3,000
3,100
3,100
4,938,085
3,039,900
3,171,800
3,218,700
3,265,700
3,312,500
3,359,100
3,405,700
3,451,700
357,153
344,000
322,500
302,200
286,300
273,000
261,700
252,100
243,900
4,580,932
2,695,900
2,849,300
2,916,500
2,979,300
3,039,600
3,097,400
3,153,600
3,207,700
27,842
27,200
28,800
29,800
30,700
31,700
32,600
33,600
34,500
9,138
9,100
9,100
9,100
9,100
9,100
9,100
9,100
9,100
290,674
271,000
285,500
284,300
283,100
282,000
280,900
279,800
278,700
42,753
41,100
43,100
43,300
43,400
43,500
43,500
43,600
43,600
Footnotes at end of table.
(20)
Table 8. Total Number of Returns Filed by Type for Ogden IRS Campus—Continued
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total
0
0
0
0
0
0
0
0
Gift, Form 709
0
0
0
0
0
0
0
0
0
9,076,669
8,431,000
17,216,600
17,529,700
17,711,900
17,885,400
18,057,300
18,262,000
18,483,400
9,076,669
8,431,000
8,108,100
7,938,500
7,657,500
7,403,800
7,163,600
6,965,300
6,793,000
0
0
9,108,500
9,591,200
10,054,400
10,481,600
10,893,700
11,296,700
11,690,500
1,778,591
1,697,300
3,279,300
3,340,900
3,383,500
3,398,200
3,423,300
3,467,300
3,514,900
1,778,591
1,697,300
1,547,400
1,511,000
1,463,400
1,397,600
1,343,300
1,307,200
1,277,000
Form 940 E-File/Online/XML
0
0
1,731,900
1,829,900
1,920,100
2,000,600
2,080,000
2,160,100
2,237,900
Forms 941, 941-PR/SS, Total
7,117,178
6,561,000
13,756,600
14,013,400
14,159,800
14,324,800
14,477,800
14,644,700
14,824,600
7,117,178
6,561,000
6,396,700
6,270,400
6,045,300
5,865,000
5,686,700
5,532,100
5,397,400
0
0
7,359,800
7,743,000
8,114,600
8,459,800
8,791,100
9,112,600
9,427,300
119,468
115,200
119,900
116,800
113,700
110,600
107,500
104,500
101,400
119,468
115,200
110,800
106,900
103,000
99,300
95,600
92,000
88,400
0
0
9,100
9,900
10,600
11,300
11,900
12,500
13,000
33,288
31,700
35,400
34,100
32,900
31,600
30,400
29,100
27,800
33,288
31,700
30,100
28,500
26,800
25,100
23,500
21,800
20,100
0
0
5,300
5,700
6,100
6,500
6,900
7,300
7,700
28,144
25,800
25,400
24,400
22,100
20,200
18,300
16,500
14,600
28,144
25,800
23,000
21,700
19,000
16,700
14,500
12,300
10,100
0
0
2,400
2,700
3,100
3,400
3,800
4,200
4,500
0
0
0
0
0
0
0
0
0
54,092
56,100
54,600
58,000
59,600
60,900
62,300
63,800
65,200
1,105,228
1,048,100
1,124,300
1,002,300
1,009,600
1,035,300
1,060,300
1,086,100
1,111,900
42,064
38,900
40,700
40,000
39,400
38,700
38,000
37,400
36,700
7,223
8,000
6,900
8,000
6,700
7,800
6,500
7,600
6,300
223,551
1,026,400
1,072,000
1,082,700
1,092,500
1,102,900
1,112,900
1,123,200
1,133,300
Excise Taxes re Employee Plans, Form 5330
21,729
20,300
21,300
21,300
21,300
21,300
21,300
21,300
21,300
Payment or Refund Under Sec.7519, Form 8752
10,479
7,000
8,400
8,100
7,800
7,600
7,300
7,000
6,700
9,672,538
9,328,200
15,289,300
16,584,200
17,052,700
17,428,400
17,805,100
18,181,000
18,515,700
Employment, Total
Total Paper Employment Returns
Total Electronic Employment Returns
Forms 940 and 940-PR, Total
Paper Forms 940 and 940-PR
Paper Forms 941, 941-PR/SS
Form 941 E-File/Online/XML
Forms 943, 943-PR and 943-SS
Paper Forms 943, 943-PR and 943-SS
Electronic Forms 943, 943-PR and 943-SS
Forms 944, 944-PR and 944-SS, Total
Paper Forms 944, 944-PR and 944-SS
Electronic Form 944
Form 945
Paper Form 945
Electronic Form 945
Form CT-1
Withholding Tax for Foreign Persons, Form 1042
Exempt Organizations, Total
Government Entities/Bonds, Total
Political Organizations, Total
Excise, Total
Supplemental Documents, Total
Form 1040-X
Paper Form 1040-X
Electronic Form 1040-X**
0
236,991
256,600
814,400
1,034,600
1,012,700
990,800
968,900
947,000
885,500
236,991
244,100
437,900
528,100
491,300
468,600
444,300
419,400
367,000
N/A
12,500
376,500
506,600
521,500
522,200
524,500
527,500
518,500
370,949
388,200
5,170,200
6,028,200
6,276,800
6,425,200
6,573,600
6,722,000
6,870,400
Paper Form 4868
247,825
260,800
1,230,600
1,225,200
1,127,400
1,029,700
932,000
834,300
736,600
Electronic Form 4868
123,124
127,400
3,939,600
4,803,000
5,149,400
5,395,500
5,641,600
5,887,700
6,133,800
123,124
127,400
43,800
64,200
68,900
72,200
75,500
78,800
82,000
0
0
3,895,900
4,738,800
5,080,500
5,323,300
5,566,100
5,808,900
6,051,700
Form 4868, Total
Credit Card
E-File
Form 1120-X
12,448
7,800
7,800
7,800
7,800
7,800
7,800
7,800
7,800
Form 5558
524,307
434,500
534,100
543,900
553,700
563,400
573,200
583,000
592,800
Form 7004
9,539,200
7,801,655
7,848,000
8,363,200
8,533,500
8,728,700
8,931,300
9,135,100
9,337,900
Paper Form 7004
1,034,642
534,200
717,200
762,100
760,200
744,500
726,300
709,500
695,000
Electronic Form 7004
6,767,013
7,313,800
7,646,000
7,771,300
7,968,400
8,186,800
8,408,800
8,628,400
8,844,100
Form 8868
726,188
393,200
399,500
436,300
473,000
509,800
546,500
583,300
620,100
Paper Form 8868
518,255
171,000
161,800
183,700
205,600
227,400
249,300
271,200
293,100
Electronic Form 8868
207,933
222,200
237,700
252,600
267,500
282,400
297,200
312,100
327,000
N/A—Not applicable.
* Includes Form 1040, Form 1040-SR, and Form 1040-SP. Form 1040-SR is a new individual form type beginning in Calendar Year 2020; Form 1040-SP is a new individual form type beginning in
Calendar Year 2021. Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020 are also included.
** The IRS began offering an electronic option for Form 1040-X in August 2020.
NOTES: Table does not contain Non-Master File counts.
See Table Notes section for more information.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(21)
Table 9. Total Number of Returns Filed by Type for Philadelphia IRS Campus
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
Grand Total
25,822,639
27,180,900
25,453,900
25,323,000
25,991,400
26,518,200
26,981,000
27,324,600
27,686,300
Total Primary Returns
23,841,609
25,131,400
25,453,900
25,323,000
25,991,400
26,518,200
26,981,000
27,324,600
27,686,300
Individual Income Tax, Total
23,841,609
25,131,400
25,453,900
25,323,000
25,991,400
26,518,200
26,981,000
27,324,600
27,686,300
Total Individual Returns *
23,841,609
25,131,400
25,453,900
25,323,000
25,991,400
26,518,200
26,981,000
27,324,600
27,686,300
Total Paper Individual Returns *
Total Electronic Individual Returns *
0
0
0
0
0
0
0
0
0
23,841,609
25,131,400
25,453,900
25,323,000
25,991,400
26,518,200
26,981,000
27,324,600
27,686,300
Online Filing
10,347,494
11,523,600
11,718,600
11,460,000
12,000,900
12,400,200
12,735,500
12,951,500
13,185,600
Practitioner Electronic Filing
13,494,115
13,607,800
13,735,400
13,862,900
13,990,500
14,118,000
14,245,600
14,373,200
14,500,700
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1040-ES
0
0
0
0
0
0
0
0
0
Electronic (Credit Card) Form 1040-ES
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1041
0
0
0
0
0
0
0
0
0
Electronic Form 1041
0
0
0
0
0
0
0
0
0
Fiduciary Estimated Tax, Form 1041-ES
0
0
0
0
0
0
0
0
0
Partnership, Forms 1065/1065-B, Total
0
0
0
0
0
0
0
0
0
Paper Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
Electronic Forms 1065/1065-B
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total Paper Corporation Returns
0
0
0
0
0
0
0
0
0
Total Electronic Corporation Returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120
0
0
0
0
0
0
0
0
0
Electronic Form 1120
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 1120-F
0
0
0
0
0
0
0
0
0
Electronic Form 1120-F
0
0
0
0
0
0
0
0
0
Form 1120-FSC
0
0
0
0
0
0
0
0
0
Form 1120-H
0
0
0
0
0
0
0
0
0
Form 1120-RIC
0
0
0
0
0
0
0
0
0
Form 1120-S, Total
0
0
0
0
0
0
0
0
0
Paper 1120-S
0
0
0
0
0
0
0
0
0
Electronic 1120-S
0
0
0
0
0
0
0
0
0
Forms 1120-L/ND/PC/REIT/SF, Total
0
0
0
0
0
0
0
0
0
Form 1120-C
0
0
0
0
0
0
0
0
0
Small Corporation Election, Form 2553
0
0
0
0
0
0
0
0
0
"REMIC" Income Tax, Form 1066
0
0
0
0
0
0
0
0
0
Forms 1040-NR/NR-EZ/C
Electronic Form 1040-NR
Forms 1040-PR and 1040-SS
Electronic Forms 1040-PR and 1040-SS
Individual Estimated Tax, Form 1040-ES, Total
Fiduciary, Form 1041, Total
Corporation, Total
Form 1120
Form 1120-F
Footnotes at end of table.
(22)
Table 9. Total Number of Returns Filed by Type for Philadelphia IRS Campus—Continued
Type of Return
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2027
(9)
Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total
0
0
0
0
0
0
0
0
0
Gift, Form 709
0
0
0
0
0
0
0
0
0
Employment, Total
0
0
0
0
0
0
0
0
0
Total Paper Employment Returns
0
0
0
0
0
0
0
0
0
Total Electronic Employment Returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Forms 940 and 940-PR
0
0
0
0
0
0
0
0
0
Form 940 E-File/Online/XML
0
0
0
0
0
0
0
0
0
Forms 941, 941-PR/SS, Total
0
0
0
0
0
0
0
0
0
Paper Forms 941, 941-PR/SS
0
0
0
0
0
0
0
0
0
Form 941 E-File/Online/XML
0
0
0
0
0
0
0
0
0
Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
Paper Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
Electronic Forms 943, 943-PR and 943-SS
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Forms 944, 944-PR and 944-SS
0
0
0
0
0
0
0
0
0
Electronic Form 944
0
0
0
0
0
0
0
0
0
Form 945
0
0
0
0
0
0
0
0
0
Paper Form 945
0
0
0
0
0
0
0
0
0
Electronic Form 945
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Withholding Tax for Foreign Persons, Form 1042
0
0
0
0
0
0
0
0
0
Exempt Organizations, Total
0
0
0
0
0
0
0
0
0
Government Entities/Bonds, Total
0
0
0
0
0
0
0
0
0
Political Organizations, Total
0
0
0
0
0
0
0
0
0
Excise, Total
0
0
0
0
0
0
0
0
0
Excise Taxes re Employee Plans, Form 5330
0
0
0
0
0
0
0
0
0
Payment or Refund Under Sec.7519, Form 8752
0
0
0
0
0
0
0
0
0
1,981,030
2,049,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
N/A
0
0
0
0
0
0
0
0
1,981,030
2,049,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,981,030
2,049,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,981,030
2,049,500
0
0
0
0
0
0
0
Form 1120-X
0
0
0
0
0
0
0
0
0
Form 5558
0
0
0
0
0
0
0
0
0
Form 7004
0
0
0
0
0
0
0
0
0
Paper Form 7004
0
0
0
0
0
0
0
0
0
Electronic Form 7004
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Paper Form 8868
0
0
0
0
0
0
0
0
0
Electronic Form 8868
0
0
0
0
0
0
0
0
0
Forms 940 and 940-PR, Total
Forms 944, 944-PR and 944-SS, Total
Form CT-1
Supplemental Documents, Total
Form 1040-X
Paper Form 1040-X
Electronic Form 1040-X**
Form 4868, Total
Paper Form 4868
Electronic Form 4868
Credit Card
E-File
Form 8868
N/A—Not applicable.
* Includes Form 1040, Form 1040-SR, and Form 1040-SP. Form 1040-SR is a new individual form type beginning in Calendar Year 2020; Form 1040-SP is a new individual form type beginning in
Calendar Year 2021. Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020 are also included.
** The IRS began offering an electronic option for Form 1040-X in August 2020.
NOTES: Table does not contain Non-Master File counts.
See Table Notes section for more information.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(23)
Table 10. Total Number of Returns Filed by Type of Return and Examination Class for the United States
Type of return
Individual, Forms 1040, 1040-SR, and 1040-SP, Total [1]
Forms 1040-PR/SS
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
153,462,978
160,017,200
160,977,100
159,061,800
161,812,500
164,236,300
165,911,200
2027
(9)
167,154,300
168,347,300
162,515
157,000
150,600
144,400
138,400
132,700
127,200
122,000
117,000
EITC Classes (with TPI<$200,000), Total
25,952,959
26,148,600
26,220,300
26,251,900
26,310,800
26,351,200
26,404,100
26,448,600
26,498,700
TPI Under $200,000 and TGR<$25,000
23,842,290
24,025,600
24,025,400
24,025,400
24,025,400
24,025,400
24,025,400
24,025,400
24,025,400
TPI Under $200,000 and TGR>=$25,000
2,110,669
2,123,000
2,194,900
2,226,500
2,285,300
2,325,800
2,378,700
2,423,100
2,473,300
99,761,163
106,337,200
106,912,400
104,540,800
106,776,200
108,693,700
109,847,000
110,576,000
111,248,800
TPI Under $200,000 and No Schedule E or Form 2106
89,154,768
96,384,300
96,958,800
94,587,300
96,822,700
98,740,100
99,893,400
100,622,400
101,295,200
TPI Under $200,000 and Schedule E or Form 2106 Are Okay
10,606,395
9,952,900
9,953,600
9,953,600
9,953,600
9,953,600
9,953,600
9,953,600
9,953,600
17,338,600
16,801,600
16,741,100
16,792,000
16,874,700
16,966,700
17,061,700
17,157,600
17,253,800
11,877,068
11,529,100
11,492,700
11,534,800
11,596,800
11,663,700
11,731,900
11,800,400
11,868,900
3,709,481
3,588,700
3,557,000
3,558,100
3,571,200
3,588,700
3,607,800
3,627,500
3,647,500
TGR $100,000 Under $200,000
978,048
948,100
953,000
958,000
962,900
967,800
972,800
977,700
982,700
TGR $200,000 or More
774,003
735,700
738,400
741,100
743,800
746,500
749,300
752,000
754,700
Farm Business & TPI<$200,000, Total [3]
1,186,671
1,127,500
1,108,000
1,088,500
1,069,000
1,049,500
1,030,000
1,010,500
991,000
High-Income Taxpayers, Total
Nonbusiness (with No EITC), Total
Nonfarm Business, Total [2]
TGR Under $25,000
TGR $25,000 Under $100,000
9,223,584
9,602,400
9,995,300
10,388,600
10,781,900
11,175,200
11,568,400
11,961,700
12,355,000
No Schedule C or F present & TPI $200,000 Under $1 Million
6,128,951
6,410,100
6,690,100
6,970,100
7,250,200
7,530,200
7,810,200
8,090,200
8,370,300
Schedule C or F present & TPI $200,000 Under $1 Million
2,457,421
2,530,300
2,623,300
2,716,300
2,809,300
2,902,300
2,995,300
3,088,300
3,181,200
637,212
662,100
682,000
702,200
722,500
742,700
763,000
783,200
803,500
3,158,292
3,107,800
3,181,700
3,192,200
3,202,700
3,213,100
3,223,600
3,234,000
3,244,500
Income Distribution Deduction with Tax
608,470
313,100
313,400
313,400
313,400
313,400
313,400
313,400
313,400
Income Distribution Deduction > $0 with No Tax
790,792
887,100
887,000
887,000
887,000
887,000
887,000
887,000
887,000
1,759,029
1,907,600
1,981,300
1,991,800
2,002,300
2,012,800
2,023,200
2,033,700
2,044,100
4,314,847
4,268,000
4,442,400
4,534,200
4,607,400
4,678,600
4,754,800
4,873,200
4,991,500
4,086,356
4,040,500
4,209,800
4,297,100
4,365,800
4,432,600
4,504,500
4,618,500
4,732,500
3,251,602
3,213,500
3,364,200
3,430,200
3,476,500
3,520,400
3,569,200
3,660,100
3,750,900
834,753
826,900
845,600
866,900
889,300
912,200
935,300
958,400
981,500
228,491
227,600
232,600
237,100
241,600
245,900
250,300
254,700
259,100
1,817,020
1,663,800
1,741,700
1,700,900
1,695,900
1,690,500
1,685,100
1,679,500
1,673,900
TPI $1 Million or More
Fiduciary, Form 1041, Total
All Other
Partnership, Form 1065/1065-B, Total
10 or Fewer Partners, Total
Gross Receipts Under $100,000
Gross Receipts $100,000 or More
11 or More Partners
Corporation, Forms 1120 and Other [4], Total
No Balance Sheet
440,193
396,200
424,300
428,600
436,000
444,000
452,600
461,600
471,000
1,376,827
1,267,500
1,317,500
1,272,200
1,259,900
1,246,500
1,232,500
1,217,900
1,203,000
Under $250,000
785,079
726,500
747,800
709,400
690,600
671,900
652,700
632,800
612,300
$250,000 Under $1 Million
295,613
275,800
288,900
281,500
282,400
283,000
283,500
284,100
284,700
Returns with Assets, Total
$1 Million Under $5 Million
175,600
156,000
166,700
167,200
171,700
175,400
178,900
182,500
186,300
$5 Million Under $10 Million
36,310
31,100
32,200
33,600
34,600
35,600
36,700
37,800
39,000
$10 Million Under $50 Million
44,832
41,700
43,600
42,700
42,700
42,700
42,700
42,700
42,700
$50 Million Under $100 Million
10,508
9,600
10,200
10,200
10,200
10,100
10,000
9,900
9,700
$100 Million Under $250 Million
10,088
9,300
9,800
9,700
9,700
9,700
9,700
9,800
9,800
$250 Million Under $500 Million
5,886
5,500
5,700
5,500
5,400
5,400
5,300
5,200
5,200
$500 Million Under $1 Billion
4,547
4,200
4,400
4,400
4,500
4,500
4,500
4,600
4,600
$1 Billion Under $5 Billion
5,784
5,400
5,600
5,600
5,700
5,800
5,900
6,000
6,000
Footnotes at end of table.
(24)
Table 10. Total Number of Returns Filed by Type of Return and Examination Class for the United States—Continued
Type of Return
$5 Billion Under $20 Billion
$20 Billion or More
Corporation, Form 1120-C, Total
Corporation, Form 1120-F, Total
No Balance Sheet and Assets Under $10 Million
Assets $10 Million Under $250 Million
Assets $250 Million or More
Corporation, Form 1120-S, Total
Projected
Actual
Estimated
2019
2020
2021
2022
2023
2024
2025
2026
2027
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
1,826
1,600
1,800
1,800
1,800
1,800
1,900
1,900
755
600
700
700
700
700
700
700
1,900
700
9,138
9,100
9,100
9,100
9,100
9,100
9,100
9,100
9,100
51,932
50,000
53,200
53,700
54,300
54,900
55,400
56,000
56,600
48,619
46,800
49,800
50,300
50,800
51,400
51,900
52,400
53,000
2,711
2,600
2,800
2,800
2,800
2,900
2,900
2,900
3,000
602
600
600
600
600
600
600
600
700
5,196,741
5,099,300
5,295,500
5,352,800
5,412,400
5,473,500
5,535,400
5,598,600
5,661,900
Assets Under $200,000
3,801,809
3,668,500
3,829,400
3,851,500
3,876,000
3,902,000
3,928,900
3,957,200
3,985,400
Assets $200,000 Under $10 Million
1,338,642
1,372,700
1,406,300
1,439,700
1,473,000
1,506,200
1,539,500
1,572,700
1,606,000
56,290
58,100
59,800
61,600
63,400
65,200
67,000
68,700
70,500
23,083
17,700
15,600
14,000
12,900
12,000
10,900
11,000
20,000
5,905
5,000
4,200
3,500
3,000
2,500
2,100
1,800
1,500
80
0
0
0
0
0
0
0
0
7,492
3,700
3,200
2,800
2,500
2,300
2,200
2,100
2,100
Assets $10 Million or More
Estate, Forms 706, 706GS(D), 706GS(T), and 706-NA, Total
Estate Under $1.5 Million, Total
Estate Under $1.5 Million, Taxable
Estate $1.5 Million Under $5 Million, Total
Estate $1.5 Million Under $5 Million, Taxable
Estate $5 Million Under $10 Million, Total
Estate $5 Million Under $10 Million, Taxable
Estate $10 Million Under $20 Million, Total
Estate $10 Million Under $20 Million, Taxable
Estate $20 Million or More, Total
Estate $20 Million or More, Taxable
97
100
0
0
0
0
0
0
0
5,001
4,600
4,300
4,000
3,800
3,700
3,400
3,700
8,500
599
600
500
500
500
400
400
400
1,000
2,954
2,700
2,500
2,300
2,300
2,200
2,000
2,200
5,000
1,039
1,000
900
800
800
800
700
800
1,800
1,731
1,600
1,500
1,400
1,300
1,300
1,200
1,300
2,900
922
900
800
700
700
700
600
700
1,600
222,500
223,900
Gift, Form 709, Total
250,100
214,000
215,400
216,800
218,200
219,700
221,100
[1] Does not include Forms 1040-PR/SS, 1040-NR, 1040-NR-EZ; includes new Form 1040-SR beginning in Calendar Year 2020 and Form 1040-SP beginning in Calendar Year 2021.
[2] Includes nonfarm business returns (with No EITC) (Schedule C Present and Schedule C Gross Receipts ≥ Schedule F Gross Receipts).
[3] Includes farm business returns (with No EITC) (Schedule F Present and Schedule F Gross Receipts ≥ Schedule C Gross Receipts).
[4] 1120 "Other" includes Forms 1120-FSC/L/ND/PC/REIT/RIC/SF.
NOTES: Detail may not add to total due to rounding.
Table does not contain Non-Master File counts.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(25)
Table 11. Accuracy Measures for U.S. Forecasts of Major Return Categories—Mean Absolute Percent Error
(MAPE) and Number of Overprojections for the Four Most Recent Projection Cycles
Projection Error on Forecasts for:
Item
Grand Total—Selected Returns*
MAPE
Number of Overprojections
Grand Total—Paper
MAPE
Number of Overprojections
Grand Total—E-file
MAPE
Number of Overprojections
Total Primary—Selected Returns*
MAPE
Number of Overprojections
Primary Total—Paper
MAPE
Number of Overprojections
Primary Total—E-file
MAPE
Number of Overprojections
Individual Total
MAPE
Number of Overprojections
Individual Total—Paper
MAPE
Number of Overprojections
Individual Total—E-file
MAPE
Number of Overprojections
Individual Estimated Tax
MAPE
Number of Overprojections
Fiduciary Total
MAPE
Number of Overprojections
Partnership Total
MAPE
Number of Overprojections
Corporation Total
MAPE
Number of Overprojections
Employment Total
MAPE
Number of Overprojections
Exempt Organization Total
MAPE
Number of Overprojections
Excise Total
MAPE
Number of Overprojections
Calendar Year
2019 Actual*
(thousands)
1 Year
Ahead
N=4
2 Years
Ahead
N=4
3 Years
Ahead
N=4
4 Years
Ahead
N=4
5 Years
Ahead
N=4
(1)
(2)
(3)
(4)
(5)
(6)
0.70%
3
1.30%
2
1.41%
3
1.64%
4
1.68%
4
3.66%
2
5.05%
3
5.24%
4
6.19%
4
9.68%
4
0.98%
1
1.37%
2
1.49%
1
0.79%
1
1.87%
1
0.54%
2
1.08%
3
1.43%
4
1.95%
4
2.03%
4
1.50%
3
2.74%
2
4.73%
4
7.54%
4
11.07%
4
0.51%
1
0.61%
2
0.65%
3
0.57%
1
1.63%
1
0.64%
3
0.73%
3
1.33%
4
1.93%
4
2.48%
4
2.11%
3
3.11%
2
5.01%
2
9.19%
2
15.19%
4
0.44%
1
1.10%
3
1.50%
3
1.65%
3
1.71%
3
3.03%
2
5.25%
3
7.43%
4
9.74%
4
8.70%
4
1.39%
2
2.72%
3
3.72%
4
4.05%
3
4.62%
3
0.81%
2
1.38%
1
2.47%
0
5.21%
0
5.81%
0
1.41%
2
0.64%
1
2.55%
1
4.10%
0
6.86%
1
0.65%
1
1.17%
1
1.73%
1
1.49%
2
2.45%
1
3.13%
3
3.98%
3
3.92%
3
6.71%
4
5.23%
3
0.51%
2
1.41%
2
2.32%
1
1.94%
0
8.03%
0
256,216
72,766
183,450
227,622
60,312
167,309
153,463
15,964
137,499
22,280
3,158
4,315
7,340
31,584
1,650
1,075
* Some actuals shown in this table may differ from official counts reported elsewhere because they exclude certain return series only recently projected and whose accuracy cannot yet be
evaluated.
SOURCE: Internal Revenue Service, Statistics of Income Division, 2020 Publication 6186.
(26)
Table Notes
• Detail may not add to total due to rounding.
• Projected volumes are rounded to the nearest 100, therefore counts of 49 or fewer are rounded
to 0. However, some forms show zero filings because the data are associated either with selected areas only or recently established or eliminated filing options.
• Actual and forecasted counts for the major categories are based on IRS Master File processing, as recorded in the electronic versions of the Report of Returns Posted to the IRS Master
Files. The tax return counts presented in this document do not include Non-Master File accounts.
• Complete IRS Master File counts for CY 2019 were not available for Forms 8849 and 5558.
IRS operating division staff members supplied these counts at the national level; some data
were derived from secondary sources.
Notes for Tables 1–9
• “Grand Total” is the sum of “Total Primary Returns” and “Supplemental Documents, Total.”
“Total Primary Returns” category is the sum of all forms shown in the tables, excluding all “Supplemental Documents.”
• “Individual Income Tax, Total” includes both paper and electronic Forms 1040, 1040-SR,
1040-SP, 1040-NR, 1040NR-EZ, 1040-PR, 1040-SS and 1040-C. Starting with CY 2019,
Forms 1040, 1040-A, and 1040-EZ were replaced with a new, streamlined Form 1040; Form
1040-SR is a new individual form type beginning in CY 2020; Form 1040-SP is a new individual form type beginning in CY 2021.
• “Forms 1040, 1040-SR, 1040-SP, Total” includes both paper and electronic Forms 1040,
1040-SR, and 1040-SP. Starting with CY 2019, Forms 1040, 1040-A, and 1040-EZ were replaced with a new, streamlined Form 1040; Form 1040-SR is a new individual form type beginning in CY 2020; Form 1040-SP is a new individual form type beginning in CY 2021.
• “Individual Estimated Tax, Form 1040-ES, Total” includes both paper and electronic Form
1040-ES. Various return categories, such as Form 1040-ES and other business and individual
tax returns, include line items to account for alternative tax-filing methods.
• “Fiduciary, Form 1041, Total” includes both paper and electronic Form 1041.
• “Fiduciary Estimated Tax, Form 1041-ES” is the Estimated Income Tax for Estate and Trust.
• “Partnership, Forms 1065/1065-B, Total” includes both paper and electronic Forms 1065 and
1065-B.
• “Corporation Income Tax, Total” includes both paper and electronic Forms 1120, 1120-C, 1120- F,
1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-REIT, 1120-RIC, 1120-S, and 1120-SF. As
a result of the Foreign Sales Corporation (FSC) Repeal and Extraterritorial Income Act of 2000,
which repealed provisions in the U.S. Internal Revenue Code relating to the taxation of foreign
sales corporations, the volume of Forms 1120-FSC is declining. Form 1120-POL volumes are
reported separately under the forms for “Political Organizations.” Form 1120-IC-DISC is not
included in these corporation projections.
• “Grand Total” is the sum of “Total Primary Returns” and “Supplemental Documents, Total.” The
“Form 2553” is the Election (to file Form 1120-S) by a Small Business Corporation.
(27)
• “Form 1066” is the U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax
Return.
• “Estate, Total” includes Forms 706, 706-NA, 706-GS(D), and 706-GS(T).
• “Gift, Form 709” is the U.S. Gift (and Generation-Skipping Transfer) Tax Return.
• “Employment Tax, Total” includes both paper and electronic Forms 940, 940-PR, 941, 941-PR,
941-SS, 943, 943-PR, 943-SS, 944, 944-PR, 944-SS, 945, and CT-1. Form CT-2 returns are
excluded.
• “Form 1042” is the Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. It is sometimes considered an employment tax return but listed separately here. This
form is assigned to the International area.
• “Exempt Organizations, Total” includes both paper and electronic Forms 990, 990-EZ, 990-N
(only available electronically starting in CY 2008), 990-PF, 990-T, 4720, and 5227. Beginning
in Calendar Year 2021, the Form 990 series must be filed electronically. Temporary waivers
will be available for small business filers. Form 990-T returns must currently be filed by paper.
However, starting with Tax Year 2021, the form must be filed electronically.
• “Government Entities/Bonds, Total” includes paper Forms 8038, 8038-CP, 8038-G, 8038-GC,
8038-T, 8038-TC, and 8328.
• “Political Organizations, Total” includes both paper and electronic Forms 1120-POL, and 8872
and Form 8871 (only available electronically). Beginning in Calendar Year 2021, Form 8872
must be filed electronically. Temporary waivers will be available for small business filers.
• “Excise, Total” includes both paper and electronic Forms 11-C, 720, 730, 2290, and 8849.
• “Form 5330” is the Return of Excise Taxes Related to Employee Benefit Plans.
• “Form 5500-EZ” is the Annual Return for One-Participant (Owners and Their Spouses) Retirement Plan.
• “Form 8752” is the Required Payment or Refund Under Section 7519.
• “Supplemental Documents” consist mainly of applications for extensions of time to file amended
tax returns, which include both paper and electronic Forms 1040-X, 1120-X, 4868, 5558, 7004,
and 8868. An electronic option for Form 1040-X began in August 2020.
Notes for Table 10
• Return volumes presented in Table 10 reflect additional detail for certain form types by “examination class,” as defined by IRS staff who use them for internal compliance planning purposes. While most of the examination class categories are self-explanatory, a few require a
bit more clarification.
• Examination class definitions for Individual “Forms 1040, 1040-SR and 1040-SP”:
• Earned Income Tax Credit (EITC) returns with Total Positive Income (TPI) reflects total
income less than $200,000 excluding losses and Schedule C/F with Total Gross Receipts
(TGR) less than $25,000 and $25,000 or more.
• Nonbusiness returns (with no EITC) having 1) TPI less than $200,000 and no Schedule C,
E, F, or Form 2106 and 2) TPI less than $200,000 with only Schedule E or Form 2106.
(28)
• All nonfarm business returns (no EITC) and TPI less than $200,000 and Schedule C/F
present with 1) TGR less than $25,000, 2) TGR at $25,000 or under $100,000, 3) TGR at
$100,000 or under $200,000, and 4) TGR $200,000 or more.
• Farm business returns with no EITC, Schedule F present with TGR greater than Schedule
C TGR (if any) and TPI less than $200,000.
• High income taxpayers is a new category broken out by 1) no Schedule C or F but with TPI
$200,000 or more and less than $1,000,000, 2) Schedule C or F returns present with TPI
$200,000 or more and less than $1,000,000, and 3) TPI $1,000,000 or more.
(29)
Approved Configuration of IRS Campuses for
Most Paper Individual Returns—CY 2021
Austin IRS
Campus
Fresno
IRS Campus
Kansas City
IRS Campus
Ogden IRS
Campus
Florida
International
Louisiana
Mississippi
Texas
Alaska*
California*
Hawaii*
Ohio*
Washington*
Alabama
Arkansas
Delaware
Georgia
Illinois
Indiana
Iowa
Kentucky
Maine
Massachusetts
Minnesota
Missouri
New Hampshire
New Jersey
New York
North Carolina
Oklahoma
South Carolina
Tennessee
Vermont
Virginia
Wisconsin
Arizona
Colorado
Connecticut
District of Columbia
Idaho
Kansas
Maryland
Michigan
Montana
Nebraska
Nevada
New Mexico
North Dakota
Oregon
Pennsylvania
Rhode Island
South Dakota
Utah
West Virginia
Wyoming
*Returns for this state will be processed at the Ogden IRS Campus starting June 2021. Please contact a staff member (see Page iii) if you are interested in
additional details.
(30)
Approved Configuration of IRS Campuses for
Most Paper Individual Returns—CY 2022
Austin IRS
Campus
Kansas City
IRS Campus
Ogden IRS
Campus
Florida
International*
Louisiana
Mississippi
Texas
Alabama
Arkansas
Connecticut
Delaware
District of Columbia
Georgia
Illinois
Indiana
Iowa
Kentucky
Maine
Maryland
Massachusetts
Minnesota
Missouri
New Hampshire
New Jersey
New York
North Carolina
Oklahoma
Pennsylvania
Rhode Island
South Carolina
Tennessee
Vermont
Virginia
West Virginia
Wisconsin
Alaska
Arizona
California
Colorado
Hawaii
Idaho
Kansas
Michigan
Montana
Nebraska
Nevada
New Mexico
North Dakota
Ohio
Oregon
South Dakota
Utah
Washington
Wyoming
Washington
West Virginia
Wyoming
*A portion of International returns will be processed at Kansas City IRS Campus and Ogden IRS Campus. Please contact a staff member (see Page iii) if you are
interested in additional details.
(31)
Approved Configuration of IRS Campuses for
Most Paper Individual Returns—CY 2023
Austin IRS
Campus
Kansas City
IRS Campus
Ogden IRS
Campus
Florida
Texas
Alabama
Arkansas
Connecticut
Delaware
District of Columbia
Georgia
Illinois
Indiana
International*
Iowa
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Minnesota
Mississippi
Missouri
New Hampshire
New Jersey
New York
North Carolina
Oklahoma
Pennsylvania
Rhode Island
South Carolina
Tennessee
Vermont
Virginia
West Virginia
Wisconsin
Alaska
Arizona
California
Colorado
Hawaii
Idaho
International*
Kansas
Michigan
Montana
Nebraska
Nevada
New Mexico
North Dakota
Ohio
Oregon
South Dakota
Utah
Washington
Wyoming
West Virginia
Wyoming
*Kansas City IRS Campus and Ogden IRS Campus will process International returns. Please contact a staff member (see
Page iii) if you are interested in additional details.
(32)
Approved Configuration of IRS Campuses for
Electronic Individual Returns—CY 2021 Alignment Through CY 2027
Andover IRS Campus
Austin IRS Campus
Fresno IRS Campus
Connecticut
Delaware
District of Columbia
Maine
Maryland
Massachusetts
New Hampshire
New Jersey
New York
Pennsylvania
Rhode Island
Vermont
Virginia
Alabama
Arkansas
Colorado
International
Iowa
Louisiana
Mississippi
Nebraska
New Mexico
North Dakota
Oklahoma
South Dakota
Texas
Alaska
Arizona
California
Hawaii
Idaho
Montana
Nevada
Oregon
Utah
Washington
Wyoming
Kansas City IRS Campus
Philadelphia IRS Campus
Illinois
Florida
Indiana
Kansas
Michigan
Minnesota
Missouri
Ohio
West Virginia
Wisconsin
Georgia
Kentucky
North Carolina
South Carolina
Tennessee
(33)
Approved Configuration of IRS Campuses for
Most Paper Business Returns—CY 2021
Kansas City IRS Campus
Ogden IRS Campus
Connecticut
Delaware
District of Columbia
Georgia
Illinois
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire
New Jersey
New York
North Carolina
Ohio
Pennsylvania
Rhode Island
South Carolina
Tennessee
Vermont
Virginia
West Virginia
Wisconsin
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Florida
Hawaii
Idaho
International
Iowa
Kansas
Louisiana
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Mexico
North Dakota
Oklahoma
Oregon
South Dakota
Texas
Utah
Washington
Wyoming
Please contact a staff member (see Page iii) if you are interested in alignments for CY 2022 and beyond.
(34)
Approved Configuration of IRS Campuses for
Electronic Employment Returns—CY 2021
Kansas City IRS Campus
Ogden IRS Campus
Connecticut
Delaware
District of Columbia
Georgia
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire
New Jersey
New York
North Carolina
Ohio
Pennsylvania
Rhode Island
South Carolina
Tennessee
Vermont
Virginia
West Virginia
Wisconsin
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Florida
Hawaii
Idaho
Illinois
Iowa
Kansas
Louisiana
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Mexico
North Dakota
Oklahoma
Oregon
South Dakota
Texas
Utah
Washington
Wyoming
Please contact a staff member (see Page iii) if you are interested in alignments for CY 2022 and beyond.
(35)
Other Projection Publications
IRS Publication
Number
Typical Updates
Fiscal Year Return Projections for the United
States
6292
Spring & Fall
Calendar Year Projections of Information and
Withholding Documents for the United States
and IRS Campuses
6961
Summer
6186
Fall
6187
Fall
6149
Winter
Title
Calendar Year Return Projections for the United
States and IRS Campuses
Calendar Year Projections of Individual Returns
By Major Processing Categories
Calendar Year Return Projections by State
These publications are available electronically as noted on page iii of this
report at www.irs.gov/statistics.
| File Type | application/pdf |
| File Title | Publication 6186 (Rev. 11-2020) |
| Subject | Calendar Year Projections for the United States and IRS Campuses: 2020-2027 |
| Author | OS:RAAS:SOI |
| File Modified | 2020-11-05 |
| File Created | 2020-11-05 |