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Electronic Records in the Custody of the National Archives from the Internal Revenue Service (IRS).

Reference Report # 3: Internal Revenue Service Data

Note that the following are descriptions of records in the custody of the Center for Electronic Records. Therefore, all records described are computerized data files.

Introduction:

The Center for Electronic Records of the National Archives and Records Administration (NARA) has in its custody a number of data files in the Records of the Internal Revenue Service (IRS, Record Group 58). Among these are files from the Statistics of Income (SOI) series. Section 6108 of the Internal Revenue Code (1954) requires the annual publication of statistics documenting the operation of the income tax laws. The requirement is met by publication of the Statistics of Income series, which uses a stratified national sample of the various IRS forms (i.e. income tax returns) filed each year, and by special studies. The IRS has also transferred to NARA the results of a number of periodic opinion surveys of taxpayers and tax practitioners and advisors.

A listing of the available IRS electronic records files, listed at the data file level, is available in the Center's "Title List: A Preliminary and Partial Listing of the Data Files in the National Archives and Records Administration," under Record Group 58. NARA's holdings of IRS records, in all media, are described in the Guide to Federal Records in the National Archives of the United States under Record Group 58.

Statistics of Income National Sample Data
  • Corporate (or Corporation) Source Book (CSB)

    The Corporate (or Corporation) Source Book (CSB) files are currently available for 1965 through 1980, and 1985 through 1990 (22 files). The IRS uses the Corporate Source Book to simulate the administrative and revenue impact of any actual or proposed changes in the tax laws and to provide general statistical data. These files present detailed income and balance sheet data classified by industry and size of total assets. Data elements include total assets, itemized assets and liabilities, depreciation and depletion, sources of income and deductions, and taxes paid. All items on all forms filed are included. Each record is identified by asset size, net profit or loss, Standard Enterprise Classification Code and Standard Industrial Classification code. No individual firms are identified. Some of the files contain zoned decimal data or are preserved EBCDIC packed decimal format. Documentation for some years is also available on microfiche.

    File Pages of Doc.
    (Microfiche)    		Comments
    1965 CSB 122 (2) Zoned Decimal Fmt
    1966 CSB 137 (2) Zoned Decimal Fmt
    1967 CSB 141 (2) Zoned Decimal Fmt
    1968 CSB 123 (2) Zoned Decimal Fmt
    1969 CSB 132 (2) Zoned Decimal Fmt
    1970 CSB 126 (2) Zoned Decimal Fmt
    1971 CSB 107 (2) EBCDIC Packed Decimal Fmt
    1972 CSB 108 (2)Zoned Decimal Fmt
    1973 CSB 119 (2) EBCDIC Packed Decimal Fmt
    1974 CSB 111 (2) EBCDIC Packed Decimal Fmt
    1975 CSB 110 (2) EBCDIC Packed Decimal Fmt
    1976 CSB 115 (2) None
    1977 CSB 133 (2) None
    1978 CSB 129 (2) None
    1979 CSB 148 (2) None
    1980 CSB 119 (2) None
    1985 CSB 97 None
    1986 CSB 109 None
    1987 CSB 57 None
    1988 CSB 165 None
    1989 CSB 166 None
    1990 CSB 150 None

  • Decedent Public Use Sample, January 1974-June 1977

    The Decedent Public Use Sample (DPUS), January 1974-June 1977, was created by the IRS as part of an interagency effort of the IRS, Social Security Administration (SSA), and Office of Tax Analysis of the Department of the Treasury. The DPUS combines IRS and Social Security demographic and wealth data on sampled decedents with IRS individual income data for 1969 and 1974, Estate Tax returns filed for 1977, and data from the SSA 10% Continuous Work History Sample. Decendent records contain limited demographic information (race, age, sex, marital status, length of last illness), but detailed estate tax return information, and individual income tax information for 1969 and 1974.

    File Pages of Doc.Comments
    DPUS, 1974-77 130 file size =
    738 megabytes

  • Employee Benefit Plans Study, 1977

    The Employee Benefit Plans Study (EBPS), 1977, was the first comprehensive study of employee benefit plans. The study data is based on stratified probability samples of Form 5500 Series returns filed for Plan Year 1977, the time period applicable to plans whose year ending dates fell within the range December 1, 1977, through November 30, 1978. There are two data files associated with the Employee Benefit Plans Study, 1977. One data file is the 'Accepted File,' which consists of information taken from filed IRS Forms 5500, 5500C, 5500K, and Schedule B. The 'Schedule A' file consists of information taken from IRS Schedule A. Data files include information on type of plan, funding arrangement, balance sheet, income statement, plan terminations, plan amendments, and Pension Benefits Guarantee Corporation coverage.

    File Pages of Doc.Comments
    1977 EBPS 247 2 data files
  • Exempt Organization Study Files (EXO)

    The Exempt Organization Study Files (EXO), 1982 through 1989, includes tabulations of "unrelated business" income and deductions for organizations classified as tax-exempt under the Internal Revenue Code.: Microdata records of all Forms 990 and 990-EZ sampled for the annual SOI study. The sample includes both IRC section 501(c)(3) organizations and IRC section 501(c)(4)-(9) organizations. Sampling rates ranged from less than 1 percent for small asset classes to 100 percent for large asset classes. Microdata records contain information on balance sheets and income statements, as well as weights (to estimate the population), for each exempt organization. No individual firms are identified.

    File Pages of Doc. Comments
    1982 EXO 30 None
    1983 EXO 31 None
    1985 EXO 15 None
    1986 EXO 15 None
    1987 EXO 18 None
    1988 EXO +
    MR Doc    		 37 3 data files +
    machine
    readable
    documentation
    1989 EXO 44 7 data files


  • Individual Tax Model (ITM) files

    The Individual Tax Model (ITM) files, are currently available for 1960, 1962, and 1966 through 1991 (29 data files; 8 machine readable documentation files (MR Doc) for 1979-1986). Like the Corporate Source Book, the Individual Tax Model file is used by the IRS to simulate the administrative and revenue impact of any actual or proposed changes in the tax laws and to provide general statistical data. Data includes all the information provided on IRS Forms 1040 and 1040A and the associated schedules including sex, marital status, number of dependents, taxable income, dividends, interest paid and received, and deductions claimed. Certain data, such as name, address, social security number, and document location number have been deleted to prevent identification of individual taxpayers. Some data files are available only in EBCDIC packed decimal format.

    File Pages of Doc. Comments
    1960 ITM 22 None
    1962 ITM 26 Restricted; Public Use available
    See Endnote #1
    1962 ITM 25 None
    1966 ITM 118 EBCDIC Packed Decimal Fmt
    1967 ITM 127 EBCDIC Packed Decimal Fmt
    1968 ITM 122 EBCDIC Packed Decimal Fmt
    1969 ITM 95 EBCDIC Packed Decimal Fmt
    1970 ITM 148 EBCDIC Packed Decimal Fmt
    1971 ITM 90 EBCDIC Packed Decimal Fmt
    1972 ITM 79 EBCDIC Packed Decimal Fmt
    See Endnote #2
    1973 ITM 108 EBCDIC Packed Decimal Fmt
    1974 ITM 105 EBCDIC Packed Decimal Fmt
    1975 ITM 108 EBCDIC Packed Decimal Fmt
    1976 ITM 114 EBCDIC Packed Decimal Fmt
    1977 ITM 113 EBCDIC Packed Decimal Fmt
    1978 ITM 138 EBCDIC Packed Decimal Fmt
    1979 ITM +
    MR Doc    		 134 None
    1980 ITM +
    MR Doc    		 137 None
    1981 ITM +
    MR Doc    		 128 None
    1982 ITM +
    MR Doc    		 117 None
    1983 ITM +
    MR Doc    		 108 None
    1984 ITM +
    MR Doc     		121 None
    1985 ITM +
    MR Doc     		115 None
    1986 ITM +
    MR Doc    		 112 None
    1987 ITM 40 None
    1988 ITM 40 None
    1989 ITM 41 None
    1990 ITM 45 None
    1991 ITM 47 None


  • Migration Flow Data

    The County to County, State to State and County Income Migration Flow Data, are currently available in electronic form from 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 1978-1980 out-migration data are available as a textual record. These data show inflows and outflows for each county and state on number of taxpayers and personal exemptions. The data include the number of returns (which can be used to approximate the number of households), number of personal exemptions (which can be used to approximate the population), total money income, and median money income. There are two files for each group of years; an in-migration file and an out-migration file (with the exception of the 1978-1980 file), for a total of 21 data files. All files are preserved on a single 3480-class tape cartridge in ASCII with ANSI labels. Documentation consists of 11 pages and is identical for all years available.

  • Partnership Source Book (PSB)

    The Partnership Source Book (PSB), is a single data file with data covering the period 1957-1983. These data are reported at the minor, major, and division industry level. The publication with these data includes a historical definition of terms section and a summary of legislative changes affecting partnerships during that period. Data tables feature number of partnerships; number of partners; business receipts; depreciation; taxes paid deduction; interest paid; payroll; payments to partners; and net income.

    File Pages of Doc. Comments
    1957-1983 PSB 13 None


  • Private Foundation Study Files (PFS)

    The Private Foundation Study Files (PFS) are available for 1974, and 1982 through 1990. This annual study includes balance sheets and income statements. Microdata records of all Forms 990-PF are sampled for the annual SOI study covering private foundations. The files contain both operating and nonoperating foundations and trusts. Sampling rates range from 3 percent for small asset classes to 100 percent for large asset classes. Microdata records contain information on revenue, expenses, assets, and distributions, as well as weights, for each foundation or trust.

    File Pages of Doc. Comments
    1974 PFS 17 None
    1982 PFS30 None
    1983 PFS 29 None
    1985 PFS 35 None
    1986 PFS 25 None
    1987 PFS 28 None
    1988 PFS 27 None
    1989 PFS 27 None
    1990 PFS 33 None


  • Sole Proprietorship Source Book (SPSB)

    The Sole Proprietorship Source Book (SPSB), 1957-1990, was conceived because of the need by the statistical community for a convenient, focused source of historical data on one-owner incorporated businesses. This includes data such as number of businesses, business receipts, depreciation deductions, taxes paid deductions, interest paid deductions, payroll, and net income (less deficit), distributed by industry and year. The SPSB provides key statistics from non-farm proprietorship returns (Form 1040, Schedule C) for Tax Years 1957-1990 and from farm proprietorship returns (Form 1040, Schedule F) for Tax Years 1957-1980.

    File Pages of Doc. Comments
    1957-1990 SPSB 37 4 data files


  • State Tax Model (STM)

    The State Tax Model (STM) files, 1977 and 1978, contain the same sample as that in the Individual Tax Model files except that the records include a state of residence identifier and excludes cases where the adjusted gross income of the tax filer is $200,000 or more. The data files are in EBCDIC packed decimal format.

    File Pages of Doc. Comments
    1977 STM 113 EBCDIC Packed Decimal Fmt
    1978 STM 138 EBCDIC Packed Decimal Fmt

IRS Opinion Survey Data Files

  • Survey of Tax Practitioners and Advisors (STPA), 1986

    The Survey of Tax Practitioners and Advisors (STPA), 1986, was undertaken to examine 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. The study was also designed to measure the potential impact of preparers on tax administration by examining the number of returns prepared by preparers with certain attitudes, opinions and reported behavior. Preparers' and advisers' opinions were elicited on various IRS programs (e.g., Private Letter Ruling, toll free telephone system, Examination and Appeals, Collection, Problem Resolution), on different types of penalties, tax shelters, and on communicating with the IRS. The survey was conducted by Westat, Inc. on behalf of the IRS and the total sample includes 1,772 tax preparers and 152 tax advisers or lawyers.

    File Pages of Doc. Comments
    1986 STPA 333 3 data files:
    • Raw Data
    • SAS Format Statements
    • SAS Export File


  • Taxpayer Attitudes [Toward Enforcement and Cheating on Personal Income Tax Returns], 1966 and Taxpayer Attitudes Survey (TAS), 1984

    These surveys represent two of three major taxpayer attitude surveys conducted for the IRS to obtain information on taxpayer perceptions of the IRS and its role and performance in tax administration. The IRS has not successfully transferred the 1980 survey data to NARA. The surveys were also used to determine the extent and motivation of non-compliance with the U.S. tax codes (i.e. non-filing, under-reporting income, overstating deductions). Data on the interviewees includes age, sex, race, marital status, education, occupation, types of income, and total household income. Questions cover topics such as general perceptions and attitudes, IRS performance, communications, and tax collection/enforcement, attitudes toward compliance/non-compliance including admissions of past non-compliance and penalties to be imposed on non-compliers, and overall attitudes toward the IRS. There is one data file per survey. The 1966 survey was conducted by the National Opinion Research Corporation (NORC), with a total sample of 1,538 respondents. The 1984 survey was conducted by Yankelovich, Skelly, and White, and includes 2,207 respondents.

    File Pages of Doc. Comments
    1966 TAS 598 2 data files
    1984 TAS 250None


  • Taxpayer Opinion Surveys (TOS), 1987 and 1990

    The Taxpayer Opinion Surveys provide taxpayers' opinions and evaluations of the United States tax system. Respondents were questioned about their knowledge of and feelings toward several recent tax reforms. They were also asked about their impressions of the IRS and its programs, their experiences dealing with IRS agents, their opinions of the IRS's sharing of information with other government agencies, and the sources of their information on taxes. In addition, attitudes towards tax evasion and towards those who cheat on their taxes were probed. Demographic information on each respondent was also collected. The 1987 sample includes 2,003 respondents; the 1990 sample includes 1,784 respondents.

    File Pages of Doc. Comments
    1987 TOS 335 None
    1990 TOS 39 3 data files:
    • Final Report
    • Non-Response
    • Short Form

Other Related Data Files:
Numerous other electronic records microdata files in the Center for Electronic Records include l income, wage, and/or tax information. A partial list of the files appears below. For further information about any of these additional files, please review the data file level entries in the Center's "Title List: A Preliminary and Partial Listing of the Data Files in the National Archives and Records Administration." Links to relevant sections of the "Title List" are provided below. Please contact the Center for Electronic Records directly for additional information.

Contact Information

For more information, please contact Reference Services, Center for Electronic Records (NWME), The National Archives at College Park, 8601 Adelphi Road, College Park, MD 20740-6001. The Center's telephone number is (301) 837-0470. Our E-mail address is cer@nara.gov.

Some SOI data have not yet been transferred to NARA and are available from the IRS, SOI Division. The IRS, SOI Division can be contacted at: Statistical Information Services (SIS) Office, Statistics of Income Division (OP:RS:S:SS), P.O. Box 2608, Washington, DC 20013-2608; telephone (202) 874-0410; FAX the SIS Office at (202) 874-0964; or e-mail to sis@soi.irs.gov. Further details, including ordering information, can be obtained by contacting that office. The publication 'Statistics of Income Bulletin' contains descriptions of a number of other SOI series.

THEODORE J. HULL
Archives Specialist
Center for Electronic Records
June 1991 (rev 2/99)

Endnotes:

1.The IRS transferred to NARA two versions of the 1962 ITM; a restricted version and a public use version. The restricted version contains some data restricted from release under the FOIA b(6) exemption. The public use version of the 1962 ITM is made available to researchers.

2. Note that associated with the Interagency [Census, IRS, Social Security] Data Linkages Studies in the Records of the Social Security Administration (Record Group 47), is the 1972 Augmented Individual Income Tax Model Exact Match File.

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