Research Our Records

Internal Revenue Service Statistical Data

Electronic Records Reference Report

The National Archives does not have individual tax returns. Individual Federal tax returns are retained by the IRS and destroyed after a certain period of time.

You can request old tax returns from the Internal Revenue Service (IRS). For more details, see: https://www.irs.gov/taxtopics/tc156.html.
The Social Security Administration provides copies of old W-2s or related Social Security documents. For more details, visit: https://faq.ssa.gov/en-us/Topic/article/KA-02501.

Introduction
IRS: Statistics of Income National Sample Data
IRS: Opinion Survey Data Files
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 the National Archives Catalog. Users can search the Catalog by title, National Archives Identifier, type of archival material, or keyword.

Some of the series and files listed in this report are accessible online:

Download - This is a link for downloading the files and documentation from the Catalog. For more details on downloading files, please review the frequently asked questions (FAQs).
Search - This is a link for searching the records via the Access to Archival Databases (AAD) resource.

All of the files are also available 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
Online Access: Download
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. Files for the years 1965-1976 are preserved as EBCDIC, fixed-length fields/records with fields containing zoned decimal or packed decimal data. NARA converted the 1965-1976 files to the ASCII character set with field-delimited records. Both versions are available for download.
County to County, State to State and County Income Migration Flow Data Files, compiled 1978-1992
National Archives Identifier: 646447
Online Access: Download
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
Online Access: Download
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
Online Access: Download
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
Online Access: Download
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). NARA converted the 1960, 1962, 1966 - 1978 files to the ASCII character set with field-delimited records. Both versions are available for download. 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
Online Access: Download
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
National Archives Identifier: 604228
Online Access: Download Search
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
Online Access: Download
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
Online Access: Download
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
Online Access: Download
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
Online Access: Download
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 Tax Statistics page at: https://www.irs.gov/statistics

Contact Us

Reference Services
Electronic Records
National Archives at College Park
8601 Adelphi Road
College Park, MD 20740-6001
(301) 837-0470
e-mail: cer@nara.gov

August 2022

Electronic Records Main Page

Top