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Foreign "controlled" generally indicates U.S. corporations that have a foreign entity that owns 50 percent or more of the corporation's voting stock.

Frequently asked questions about deceased tax professionals.

The Statistics of Income Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service. This report provides the earliest published annual financial statistics obtained from the various types of tax and information returns filed, as well as information from periodic or special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators.

The Trust and Estate Form 1041 Income Tax (TEIT) Return Burden Survey is an important project that can benefit you and other Form 1041 filers. We hear from taxpayers that the Form 1041 reporting requirements are time consuming and expensive. We are conducting a survey of randomly selected trusts and estates to learn more about those costs.

This area contains statistics on tax collections by type of tax, as well as by State, for over 30 years. Additional data are also available here.

Copies of presentations made during the 2022 IRS Nationwide Tax Forum.

Information for tax professionals. Access online tools for tax professionals, register for or renew your Preparer Tax Identification Number (PTIN), apply for an Electronic Filing Identification Number (EFIN), and more.

Microdata files for all 2012 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.

Returns Filed, Taxes Collected, and Refunds by State, Fiscal Year 2022

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.