The Sole Proprietorship study covers basic data, including business receipts, deductions, and net income reported by an individual taxpayer on Schedule C of Form 1040. The information is for nonfarm sole proprietorships and is broken down by industrial groups for analysis of the data.
Information on farms, reported by individual taxpayers on Schedule F of Form 1040, is included in many of the Form 1040 data tables found in Individual Tax Statistics.
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Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.
Statistical tables
All tables are available as Microsoft Excel files. A free Excel viewer is available for download, if needed.
Business receipts, selected deductions, payroll, and net income
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors | Industrial Sectors Classified with the North American Industry Classification System | 2022 XLS 2021 XLS 2020 XLS 2019 XLS 2018 XLS 2017 XLS 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS |
| Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Groups Classified with the Standard Industrial Codes | Industrial Groups Classified with the Standard Industrial Codes | 1998 XLS 1997 XLS 1996 XLS |
Income statements
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors | Industrial Sectors Classified with the North American Industry Classification System | 2022 XLS 2021 XLS 2020 XLS 2019 XLS 2018 XLS 2017 XLS 2016 XLS 2015 Expanded XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS |
| Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Groups Classified with the Standard Industrial Codes | Industrial Groups Classified with the Standard Industrial Codes | 1998 XLS 1997 XLS 1996 XLS |
Number of returns, business receipts, business deductions, net income
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 3. Number of Returns, Business Receipts, Business Deductions, Net Income, by Industry and Size of Business Receipts | Industrial Sectors Classified with the North American Industry Classification System and Size of Business Receipts | 2016 XLS |
Business receipts, selected deductions, and net income
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 3. Nonfarm Sole Proprietorships: Number of Returns, Business Receipts, Business Deductions, Net Income, by Industry and Size of Business Receipts | Industrial Sectors Classified with the North American Industry Classification System and Size of Business Receipts | 2020 XLS 2019 XLS 2018 XLS 2017 XLS |
Returns with Schedule C attached: Income items, adjustments, credits and taxes
Bulletin articles
The Bulletin articles are in PDF format. A free Adobe® reader is available for download, if needed.
Sole proprietorship returns
2021 PDF 2020 PDF 2019 PDF 2018 PDF 2017 PDF 2016 PDF 2015 PDF 2014 PDF 2013 PDF 2012 PDF 2011 PDF 2010 PDF 2009 PDF 2008 PDF 2007 PDF 2006 PDF 2005 PDF 2004 PDF 2003 PDF 2002 PDF 2001 PDF 2000 PDF 1999 PDF 1998 PDF 1997 PDF 1996 PDF