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Electronic Records Containing Internal Revenue Services (IRS) Data

Electronic Records Reference Report

Introduction

IRS: Statistics of Income National Sample Data

  • Corporate Source Book Files

  • County to County, State to State and County Income Migration Flow Data Files

  • Decedent Public Use Sample File

  • Employee Benefit Plans Study Files

  • Exempt Organizations Files

  • Individual Income Tax Model Files

  • Partnership Source Book File

  • Tax Returns from Private Foundations AAD

  • Sole Proprietorship Source Book File

  • State Tax Model Files

IRS: Opinion Survey Data Files

  • Survey of Tax Practitioners and Advisors

  • Taxpayer Attitude and Opinion Surveys

Related Information

Contact Us


Introduction

This reference report provides an overview of the electronic data records of the Internal Revenue Service (IRS) in the custody of the National Archives. All of the records listed in this reference report are part of the Records of the Internal Revenue Service (Record Group 58).

Full descriptions of the series and data files listed in this report are in NARA's Online Catalog. The online catalog can be searched by title, National Archives Identifier, type of archival material, or keyword. Numerous other electronic records series, also described in the online catalog, include income, wage, and/or tax data

Series and file units accessible online through the Access to Archival Databases (AAD) resource (www.archives.gov/aad) have an AAD logo AAD next to them. Some of the files listed in the report are also available online for downloading as computerized data files from the Online Catalog. All of the files are also available on removable media for a cost-recovery fee. For more information see: Ordering Information for Electronic Records.


IRS: Statistics of Income National Sample Data

  • Corporate Source Book Files, compiled 1965-1990
    National Archives Identifier: 646618
    Data Files: 22
    Technical Documentation: 2,687 pages (scanned PDF or 32 microfiche also available)

    This series contains detailed income and balance sheet data for a sample of corporate income tax returns, classified by industry and size of total assets. No individual firms are identified. Files exist for 1965-1980 and 1985-1990. Page counts for technical documentation vary by year, ranging from 57 pages to 166 pages. Years 1965-1970 and 1972 are preserved as EBCDIC, fixed-length fields/records with fields containing zoned decimal data. These files will be made available as exact copies. Years 1971 and 1973-1975 are in EBCDIC, fixed-length fields/records with packed decimal data (EBCPAK) and are also available as exact copies. Year 1976 is in EBCDIC, fixed-length fields/records and is also available as an exact copy. Years 1977-1990 may be made available in ASCII with record delimiters.



  • County to County, State to State and County Income Migration Flow Data Files, compiled 1978-1992
    National Archives Identifier: 646447
    Data Files: 21
    Technical Documentation: 19 pages (PDF available)

    This series contains data showing in-migration and out-migration for each county and state for the number of taxpayers and personal exemptions. Data is available for the following periods: 1978-1980 (in-migration only), 1980-1981, 1983-1984, 1984-1985, 1985-1986, 1986-1987, 1987-1988, 1988-1989, 1989-1990, 1990-1991, and 1991-1992. The data is available in ASCII with record-delimiters.



  • Decedent Public Use Sample File, compiled ca. 1977-1984, documenting the period 1969-1977
    National Archives Identifier: 646587
    Data Files: 1
    Technical Documentation: 135 pages (PDF available)

    This series contains combined Social Security Administration (SSA) demographic and wealth data on sampled decedents with Internal Revenue Service (IRS) individual income tax data for 1969 and 1974, data from estate tax returns filed for 1977, and data from the SSA 10% Continuous Work History Sample. No individuals are identified. This data file may be made available in ASCII with record delimiters.



  • Employee Benefit Plans Study Files, compiled ca. 1978 - ca. 1980, documenting the period 12/01/1977-11/30/1978
    National Archives Identifier: 646521
    Data Files: 2 (partly restricted)
    Technical Documentation: 252 pages

    This series contains stratified probability sample data from Internal Revenue Service (IRS) Form 5500 Series returns files for Plan Year 1977. There are two files in this series. The "Accepted" data file records information from IRS Forms 5500, 5500C, 5500K, and Schedule B, and the "Schedule A" data file contains information from IRS Form 1040 Schedule A.



  • Exempt Organizations Files, compiled 1982-1995
    National Archives Identifier: 634585
    Data Files: 39
    Technical Documentation: 320 pages, 33 electronic documentation files

    This series contains data obtained from a sample of returns of tax-exempt organizations that were required to file income tax Form 990 or Form 990 EZ. This includes organizations exempt from federal income tax under Internal Revenue Code section 501(c)(3) and sections 501 (c)(4)-(9). No individual organizations are identified. These data files may be made available in ASCII with record delimiters.



  • Individual Income Tax Model Files, compiled 1960-1991
    National Archives Identifier: 646643
    Data Files: 28
    Technical Documentation: 2,507 pages (PDF available), 8 electronic

    This series includes information from a sample of filed tax returns recorded on Internal Revenue Service Forms 1040 and 1040A and the associated schedules. Certain personal data have been deleted to prevent identification of individual taxpayers. The data files for 1960 and 1962 are in EBCDIC with fixed-length records and may have some non-standard characters. Years 1966-1978 have been preserved as EBCDIC fixed-length records with packed decimal fields (EBCPAK). Years 1966-1978 are available as exact copies only. Data files for years 1979-1991 are available in ASCII with fixed-length records.



  • Partnership Source Book File, compiled ca. 1980-1983, documenting the period 1957-1983
    National Archives Identifier: 646515
    Data Files: 1
    Technical Documentation: 31 pages (PDF available)

    This series contains summary data for partnerships reported at the minor, major, and division industry level. Data include the number of partnerships, number of partners, business receipts, depreciation, taxes paid deduction, interest paid, payroll, payments to partners, and net income. This file can be made available in ASCII with record-delimiters.



  • Tax Returns from Private Foundations, compiled 1974-1995 AAD
    National Archives Identifier: 604228
    Data Files: 17
    Technical Documentation: 386 pages (PDF available), 5 electronic documentation files

    This series contains records based on data from a stratified sample of Forms 990-P, the tax return filed by private foundations and, after 1979, by IRS Code section 4947(a)1) charitable trusts treated as private foundations. These files can be made available in ASCII with record-delimiters.



  • Sole Proprietorship Source Book File, compiled ca. 1986-1990, documenting the period 1957-1990
    National Archives Identifier: 646518
    Data Files: 2
    Technical Documentation: 88 pages (PDF available), 2 electronic documentation files

    This series contains summary data for one-owner incorporated businesses from non-farm proprietorship returns (Internal Revenue Service (IRS) Form 1040, Schedule C) for Tax Years 1957-1990 and from farm proprietorship returns (IRS Form 1040, Schedule F) for Tax Years 1957-1980. These files can be made available in ASCII with record-delimiters.



  • State Tax Model Files, compiled 1977-1978
    National Archives Identifier: 646647
    Data Files: 2
    Technical Documentation: 253 pages (PDF available)

    This series includes information from a sample of filed income tax returns, excluding returns with an adjusted gross income of $200,000 or more, recorded on IRS Forms 1040 and 1040A and the associated schedules. Certain personal data have been deleted to prevent identification of individual taxpayers, although these records include a state of residence identifier. These files are an augmented version of the 1977 and 1978 files from the series "Individual Income Tax Model Files" (ARC Identifier 646643). These files have been preserved as EBCDIC fixed-length records with packed decimal fields (EBCPAK) and can be made available as exact copies only.

IRS: Opinion Survey Data Files

  • Survey of Tax Practitioners and Advisors, compiled 1986
    National Archives Identifier: 646597
    Data Files: 1
    Technical Documentation: 119 pages (PDF available), 1 electronic documentation file

    This series consists of data from a survey of 1,772 tax preparers and 152 tax advisers or lawyers about the roles of tax preparers and advisers in preparing returns, advising clients on different aspects of business and family financial planning, and representing taxpayers before the IRS on appeals and in litigations involving examination deficiencies. These files can be made available in ASCII with record-delimiters.



  • Taxpayer Attitude and Opinion Surveys, compiled 1966-1990
    National Archives Identifier: 646590
    Data Files: 7
    Technical Documentation: 1,112 pages (PDF available)

    This series consists of data from four surveys conducted in 1966, 1984, 1987, and 1990 of taxpayer attitudes and opinions about the IRS. These files can be made available in ASCII with record-delimiters.

Related Information

For additional Statistics of Income data, please visit the Internal Revenue Service's Statistics of Income Division website at: http://www.irs.gov/taxstats/index.html.

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July 2013


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