2011-10-21 d6186 narrative - internal revenue service · 2018. 4. 20. · ii document 6186 (revised...

Calendar Year Return Projections for the United States and IRS Campuses

CY 2011-2018

Office of Research Research, Analysis, and Statistics

Document 6186 2011 Update

IMF BMF Tax

Forms

Campuses

ii

Document 6186 (revised 10-2011) is a product of the IRS Office of Research within the Research, Analysis, and Statistics organization. Janice M. Hedemann Director, Office of Research Michael Sebastiani Chief, Forecasting and Data Analysis Andre Palmer Team Leader, Forecasting Questions or comments regarding these forecasts or related matters can be directed to the corresponding staff member listed below. Business Returns Jeff Matsuo (202) 874-0601 Brett Collins (202) 927-3177 Mark Stanton (202) 874-1097 Individual (Estimated Tax, Andre Palmer (202) 874-0588 Extensions and Amended) Leann Weyl (202) 874-0559 Michelle Chu (202) 874-0593 Other Comments or Questions Michael Sebastiani (202) 874-0831 Andre Palmer (202) 874-0588 Forecasts Available Electronically Forecasts from the most recent edition of this publication are also available on the IRS's web site. This site can be reached at www.irs.gov. Select the "Tax Stats" link, then “Other IRS Data (Office of Research)” (under the Additional Information heading). IRS employees can also access this projection product on the IRWeb intranet site by selecting the “Research” link, followed by “Research, Analysis, & Statistics,” then “Publications,” and then “Projections and Forecasting documents.”

iii

Calendar Year Return Projections for

The United States and IRS Campuses 2011-2018

Document 6186 2011 Update

Suggested Citation

Internal Revenue Service Research, Analysis, and Statistics

Office of Research Calendar Year Return Projections for

The United States and IRS Campuses Document 6186 (Rev. 10-2011)

Washington, D.C. 20224

iv

Table of Contents

(2011 Update) Staff Directory………………………………………………………... Inside Front Cover Forecasts Available Electronically………………………………….. Inside Front Cover Overview………………………………………………………………………………… 1 Data Sources and Projection Methodology…………………………………………. 1 Impact of Recent Legislative and Administrative Changes.……………………….. 2 Track Record of Projection Accuracy ….………………….…………………………. 4 Comments and Questions…………………………………………………………...... 5 Historical View of Return Volumes for the United States…..………………………. 6 Number of Returns to be Filed for the United States by Form Type/Medium...…. 7 Number of Returns to be Filed by IRS Campus by Form Type/Medium……….... 9 Number of Returns to be Filed by Examination Class for the United States…….. 17 Forecast Accuracy Measures……………………….………………..……………….. 18 Table Notes……………………………………………………………………………… 19 Alignments of IRS Campus/Processing Sites……………………………………….. 22 Other Projection Documents…………………………………………..Inside Back Cover

Overview This 2011 edition of IRS Document 6186, Calendar Year Return Projections for the United States and IRS Campuses, provides the most recent revisions to the number of tax returns to be filed for the United States and IRS processing campuses by major return categories for Calendar Year (CY) 2011 through 2018. Also contained in this document are projections of the number of returns to be filed for the United States by IRS examination class groupings. These projections provide a foundation for IRS workload estimates and resource requirements contained in IRS budget submissions and other major planning documents. The Office of Research staff within the IRS Research, Analysis, and Statistics organization develops and updates these forecasts annually to reflect changes in filing patterns, statutory requirements, and administrative procedures. The updates also incorporate the current economic and demographic outlook. The projections in this document are based on information available as of August 2011. Enacted tax law changes and confirmed (or reasonably certain) administrative plans are reflected in these return projections. However, legislative or administrative initiatives simply under consideration generally are not used to update these return projections. In particular, the projections of electronically filed (e-file) returns contained in this publication are not goals, per se, and should not be interpreted as precluding an alternative e-file future. Data Sources and Projection Methodology The reported actual volumes of returns filed in CY 2010 are based on returns processed and recorded on the IRS master files. With few exceptions, these volumes are based on the same master file reporting systems as those used in the Internal Revenue Service Data Book (Publication 55B). However, master file counts were not available in some instances. In these cases, tallies of actual filings were provided by program staff in the IRS operating divisions, typically from data capture systems located in the IRS processing campuses. The forecasts presented in Document 6186 are based on various statistical models that capture and extrapolate historical filing trends, by each unique form type and medium of filing. Most models use time series extrapolation methods such as trended exponential smoothing. However, some return types, particularly individual income tax filings, are based on regression models that use economic and demographic variables such as total employment and gross domestic product as key input factors. In these instances, forecasts of the economic and demographic data series used by Research staff as the predictor variables are provided by IHS Global Insight (USA), Inc. Also, where historical data are limited or non-existent, such as for new e-file products, the filing pattern for a comparable return type is applied. Customers interested in obtaining more detail on forecasting methodologies are welcome to contact the applicable staff member listed on the inside front cover.

2

Impact of Recent Legislative and Administrative Changes As noted above, the effects of enacted legislation and administrative plans are embedded in these projections. The most significant of these changes are discussed below. Reconfiguration of IRS Campus Processing Sites IRS modernization efforts, built in part on the strong growth in electronic filing (e-file), have resulted in a major redistribution and consolidation of returns processing operations among the traditional IRS submission processing campuses. In CY 2002, the IRS began processing most paper individual returns at eight campuses, and transitioning a large portion of paper business and exempt organization returns to two other processing sites, Ogden and Cincinnati. In CY 2004, IRS moved to a configuration where seven campuses handled all returns associated with individuals, and Ogden and Cincinnati handled virtually all of the business (and tax exempt) returns. IRS consolidation efforts continued with the closure of the Memphis campus at the end of June 2005. The Philadelphia and Andover campuses ended their paper individual returns processing operations in mid-2007 and mid-2009, respectively. The Atlanta campus is scheduled to end paper processing in 2011 which leaves the Austin, Fresno, and Kansas City campuses to process all individual paper returns from 2012 and beyond. It is also important to note that the CY 2011 campus level projections for paper returns are based on approved IRS campus alignment plans. The remaining forecasts for CY 2012 and beyond are based on “concept maps” provided by resource planning staff in the IRS submission processing function. These “concept maps” are subject to change, so customers are advised to keep this important caveat in mind when using the campus level projections beyond 2011. The CY 2011 e-file campus volumes are also based on approved IRS plans. Filing volumes for CY 2012 and beyond are based on the approved strategy to continue processing individual e-file returns at all five current individual e-file submission processing sites. The processing of paper returns at the Andover Submission Processing Center ended after its consolidation in June 2009. Electronic returns, excluding International returns, will continue to be processed through the Andover Access Location Number. The configurations of state to IRS processing campuses for paper and e-filed business and individual returns for CY 2010 through CY 20118 are presented in tables at the end of this document. In most instances, the campus where a taxpayer files a return depends upon the taxpayer’s state, the form type, and the medium of filing, paper versus electronic. In addition, the state-to-processing campus alignment for individual paper returns differs by year, as does the alignment for electronically filed individual returns. The distribution of returns filed among the two business return campuses is more complicated. In certain cases, the specific form type being filed or the IRS-defined business operating division classification of a return, i.e., Small Business/Self-Employed, Tax

2

3

Exempt/Government Entity, or Large Business and International, overrides the geographic criterion. The tables presented at the end of this document starting on page 23 list the various campus configurations reflected in the campus level projections contained in this edition of Document 6186. E-file Mandate E-file mandates on tax return preparers expanded under the Worker, Homeowner, and Business Assistance Act, which was signed into law in November 2009. The act requires preparers who expect to file more than ten individual tax returns (including forms 1040, 1040A, 1040EZ, and 1041) to file them electronically. The current IRS plan, which features a phased-in implementation approach, requires preparers filing more than 100 individual tax returns to file them electronically beginning in CY 2011. The threshold drops to more than ten returns in CY 2012. Changes in Estate Tax Enacted in December 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 reinstated the estate tax for persons who died in 2010. Furthermore, for a death in 2011 or 2012, the estate tax exclusion amount is $5 million and the highest marginal federal estate tax rate is 35 percent. Under the current law, as of January 1, 2013, the generation-skipping tax rate is scheduled to revert to 55 percent, which is the pre-2001 rate. In addition, the generation-skipping tax exemption is scheduled to drop to approximately $1.4 million. Beginning this year, the unused estate tax exemption of a spouse becomes “portable,” as taxpayers can now claim a spouse’s unused exemption on Form 706. We expect the filing volume of Form 706 to increase, since some estates will file in order to take advantage of the exemption’s portability, even though they are not otherwise required to file. Analysts using these data are advised to monitor legislation in this area. Changes in Form 990 series The IRS has revised the filing requirements to file Form 990 series returns starting with tax year 2008 and continuing over a three-year period. Some filers will be allowed to file Form 990-EZ in lieu of Form 990. For tax year 2008 (returns filed in 2009), organizations with gross receipts less than $1.0 million and total assets less than $2.5 million may file Form 990-EZ. For tax year 2009 (returns filed in 2010), organizations with gross receipts less than $500,000 and total assets less than $1.25 million may file Form 990-EZ. The Form 990-EZ filing thresholds will be adjusted permanently to gross receipts less than $200,000 and total assets less than $500,000 beginning in tax year 2010.

3

4

Additional Discussion of Trends and Issues in Individual Income Tax Returns In CY 2010, the share of total electronic volumes over the grand total was nearly 50 percent. This percentage is expected to rise to 56 percent in CY 2011, and then to steadily increase to 63 percent by 2018. Individual income tax returns make up over half of the grand total of return filings in any given year. In CY 2011, the share of individual Form 1040 series returns filed electronically is estimated to be around 70 percent, and current forecasts project that this ratio will reach 84 percent by 2018. Readers interested in more detailed discussion of trends and issues in individual income tax returns filings should refer to the 2010 update of IRS Document 6187, Calendar Year Projections of Individual Returns by Major Processing Categories. Track Record of Projection Accuracy In an effort to measure the quality of our products and services, this section, along with Table 12, provides a brief analysis of the accuracy of prior projections. Using four years of actual data from 2007 through 2010, Table 12 presents the accuracy of our national level projections by major return categories. This analysis covers only the major return categories projected on a calendar year basis and serves as a general measure for gauging the overall reliability of our U.S. level return projections. The return categories considered in Table 12 consist of the following: Grand Total, Total Primary Returns, Individual (income tax) Total, Individual Estimated Tax, Fiduciary, Partnership, Corporation, Employment, Exempt Organization, and Excise. When there were sufficient data on prior forecasts, we also included selected breakouts of “paper” volumes versus “e-file/magnetic tape” filings. The table presents two measures of projection accuracy; the mean absolute percent error (MAPE), and the number of over-projections. We also include the latest actual filing volumes for 2010 to provide perspective on the volume of returns being projected. The MAPE is computed as the average percent projection error regardless of whether they were over- or under-projections over the four most recently applicable projection cycles. The associated number of over-projections can show whether we consistently over- or under-project. A value of two indicates balanced forecasts over the four cycles. The table groups these two measures by time horizon. The time horizon is determined by when the forecast was made and for what future year. For example, a forecast for 2003 made in 2000 would be part of the “3-years-ahead” time horizon. The table presents time horizons from one to five years ahead and factors in the most current four observations. As an example, for the “3-years-ahead” information, we use the forecasts made in 2001 for 2004, those made in 2002 for 2005, those made in 2003 for 2006, and those made in 2004 for 2007.

4

Comments and Questions

We thank our customers for their support as we continually seek to improve ourproducts and services wherever possible. Comments and suggestions regardingthis document can be directed to Michael Sebastiani, Chief, Forecasting and DataAnalysis at (202) 874-0831. Questions concerning a specific tax return listed inthis document may also be directed to the projections staff listed on the insidefront cover.

Janice M. HedemannDirector, Office of Research

)6-

5

Tabl

e 1.

His

toric

al P

ersp

ectiv

e by

Cal

enda

r Yea

r for

Uni

ted

Stat

es

Tota

l Num

ber o

f Ret

urns

File

d, b

y Ty

pe o

f Ret

urn

(in th

ousa

nds)

Calend

ar Year

Grand

Total

Indiv

idual

Individ

ual Es

timate

d Tax

Fiduci

ary

Fiduci

ary Es

timate

d Tax

Partne

rship

Corpo

ration

Form 2

553

Form 1

066

Estate

Gift

Emplo

yment

Form 1

042Exe

mpt Or

ganizat

ion

Gover

nment

Entitie

s

Politic

al Orga

nization

Excise

Form 5

330

Form 8

752 Em

ployee

Plans

Suppl

ement

al Docu

ments

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

Act

ual:

1989

198,

994

110,

129

38,0

592,

625

643

1,78

04,

197

n.a.

n.a.

5612

428

,893

2049

1n.

a.n.

a.88

7n.

a.0

1,00

810

,082

1990

203,

223

112,

596

39,3

632,

681

667

1,75

14,

320

n.a.

n.a.

6114

828

,911

2248

7n.

a.n.

a.85

2n.

a.0

1,10

810

,257

1991

204,

264

114,

134

38,8

142,

779

608

1,65

24,

374

n.a.

n.a.

6515

728

,465

2252

0n.

a.n.

a.82

1n.

a.65

1,12

610

,663

1992

206,

004

115,

047

38,9

112,

888

647

1,60

94,

518

n.a.

n.a.

7017

028

,717

2253

8n.

a.n.

a.83

2n.

a.71

1,24

410

,720

1993

203,

042

114,

116

37,1

012,

950

630

1,56

74,

516

n.a.

n.a.

7321

828

,869

2353

8n.

a.n.

a.85

9n.

a.69

1,15

710

,357

1994

205,

781

115,

062

36,2

953,

088

668

1,55

84,

666

n.a.

n.a.

8121

629

,274

2453

4n.

a.n.

a.82

3n.

a.65

1,21

912

,209

1995

206,

710

116,

467

35,9

443,

191

591

1,58

04,

818

n.a.

n.a.

8121

628

,655

2457

3n.

a.n.

a.78

9n.

a.62

1,21

312

,507

1996

212,

032

118,

784

37,5

693,

267

702

1,67

95,

006

n.a.

n.a.

9123

228

,699

2457

8n.

a.n.

a.78

6n.

a.58

968

13,5

8919

9721

7,91

612

0,78

239

,021

3,31

583

41,

755

5,14

9n.

a.n.

a.10

225

629

,045

2663

9n.

a.n.

a.80

1n.

a.56

1,61

814

,518

1998

222,

481

123,

050

39,8

813,

398

957

1,86

15,

241

n.a.

n.a.

110

261

29,1

0625

618

n.a.

n.a.

822

n.a.

531,

515

15,5

8319

9922

4,43

512

5,39

039

,332

3,40

390

11,

975

5,39

8n.

a.n.

a.11

629

228

,974

2669

3n.

a.n.

a.82

2n.

a.52

1,36

315

,698

2000

226,

564

127,

657

39,5

173,

529

933

2,06

75,

470

n.a.

n.a.

124

309

28,8

4125

699

n.a.

n.a.

853

n.a.

4965

815

,834

2001

229,

933

130,

094

39,0

233,

919

933

2,16

55,

561

n.a.

n.a.

122

304

28,9

3626

724

458

815

2847

1,11

117

,136

2002

227,

397

130,

978

32,9

963,

658

587

2,27

25,

728

616

1411

428

329

,514

2774

467

2983

626

451,

222

18,8

6420

0322

4,07

113

0,83

728

,614

3,70

562

72,

405

5,91

361

116

8728

530

,091

3081

860

1284

522

441,

690

19,0

4720

0422

4,47

813

1,29

827

,669

3,72

266

42,

546

6,01

354

620

7426

230

,464

3180

751

1083

523

421,

049

19,4

0020

0522

6,29

813

3,02

329

,099

3,69

983

92,

720

6,15

955

122

5526

531

,058

3181

951

983

926

4194

416

,993

2006

230,

896

135,

197

30,1

823,

751

649

2,93

56,

356

530

2560

264

30,8

0432

835

4811

896

2540

1,08

418

,253

2007

*23

8,47

113

8,47

130

,897

3,73

080

53,

147

6,62

051

730

4725

530

,717

3287

747

989

524

401,

089

20,2

2220

08 *

*25

3,54

515

4,70

929

,218

3,11

192

93,

349

6,86

547

634

4825

730

,503

341,

135

4712

935

2443

1,00

720

,809

2009

239,

174

143,

526

26,0

313,

096

457

3,42

46,

783

410

3342

239

30,1

5835

1,12

042

1078

423

381,

035

21,8

8820

1023

6,26

714

1,45

923

,380

3,05

133

63,

435

6,70

638

534

2322

629

,731

371,

426

4613

817

2036

1,29

923

,807

Est

imat

ed:

2011

237,

941

143,

261

23,2

813,

032

559

3,51

26,

765

367

369

210

29,5

9338

1,45

746

1183

320

341,

339

23,5

38

Pro

ject

ed:

2012

240,

459

145,

437

23,2

883,

071

563

3,59

06,

838

350

3710

203

29,6

5339

1,49

946

1385

020

331,

379

23,5

4020

1324

3,31

214

7,72

423

,482

3,07

957

23,

670

6,91

833

439

919

829

,722

401,

537

4511

867

2032

1,41

923

,594

2014

246,

401

150,

089

23,7

213,

087

578

3,75

27,

010

319

4079

214

29,7

9941

1,57

145

1488

520

311,

459

23,6

4720

1524

9,22

915

2,07

923

,743

3,09

458

83,

836

7,10

430

542

106

240

29,8

7041

1,60

245

1290

320

301,

500

24,0

6920

1625

1,60

915

3,80

523

,613

3,10

261

73,

921

7,20

129

244

111

248

29,9

3942

1,63

045

1592

220

291,

541

24,4

7220

1725

3,48

415

5,23

323

,312

3,11

063

84,

009

7,30

127

945

116

251

30,0

0343

1,65

745

1394

220

281,

582

24,8

5720

1825

4,97

115

6,42

022

,873

3,11

865

94,

098

7,40

626

747

120

254

30,0

6543

1,68

145

1696

220

271,

624

25,2

2620

1925

8,31

715

8,92

423

,191

3,12

566

84,

189

7,49

125

149

124

257

30,1

4144

1,70

645

1498

220

261,

666

25,4

0220

2026

0,76

916

0,77

023

,131

3,13

368

44,

280

7,58

623

850

130

260

30,2

1145

1,73

145

171,

003

2025

1,70

825

,702

Det

ail m

ay n

ot a

dd to

tota

l/sub

tota

l bec

ause

of r

ound

ing.

Figu

res

incl

ude

all r

etur

ns fi

led

from

all

filin

g m

edia

(pap

er, e

lect

roni

c an

d m

agne

tic ta

pe).

Tabl

e ex

clud

es N

on-M

aste

r File

acc

ount

s.*

Inc

lude

s ar

ound

2 m

illio

n m

argi

nal e

ffect

s of

TE

TR o

n th

e ex

istin

g po

pula

tion,

but

exc

lude

s th

e ap

prox

imat

ely

800

thou

sand

For

m 1

040E

Z-T.

** T

he In

divi

dual

retu

rn v

olum

e in

clud

es a

roun

d 15

mill

ion

mar

gina

l im

pact

of t

he 2

008

Eco

nom

ic S

timul

us P

acka

ge.

Col

umn

Def

initi

ons:

(1)

Sum

of (

2) th

roug

h (2

1).

(2)

Form

s 10

40, 1

040-

A, 1

040-

EZ,

104

0-N

R, 1

040-

NR

-EZ,

104

0-P

R, a

nd 1

040-

SS

; 104

0-C

in 1

991

and

prio

r yea

rs; 1

040-

PC

in 1

992

thro

ugh

2000

. (3

) N

umbe

r of F

orm

104

0-E

S v

ouch

ers.

(7

) Fo

rms

1120

, 112

0-A

, 112

0-F,

112

0-H

, 112

0-S

, 112

0-L,

112

0-P

C, 1

120-

SF;

For

ms

1120

-RIC

and

112

0-R

EIT

in 1

988

and

subs

eque

nt y

ears

; For

m 1

120-

SF

repl

aced

For

m 1

120-

DF

in 1

994.

F

orm

112

0-P

OL

in 2

001

and

prio

r yea

rs; F

orm

112

0-FS

C in

198

8-20

07; F

orm

112

0-C

was

990

-C p

rior t

o 20

06; F

orm

112

0-N

D fr

om 2

006.

(10)

Pro

ject

ions

refle

ct p

rovi

sion

s of

the

Tax

Rel

ief,

Une

mpl

oym

ent I

nsur

ance

Rea

utho

rizat

ion,

and

Job

Cre

atio

n A

ct o

f 201

0.(1

2) F

orm

s 94

0, 9

40-P

R, 9

41, 9

41-E

, 941

-PR

, 941

-SS

, 943

, 943

-PR

, CT-

1 an

d C

T-2;

For

m 9

40-E

Z in

199

0 th

roug

h 20

06; F

orm

945

in 1

995

and

subs

eque

nt y

ears

; For

ms

942

and

942-

PR

in 1

995

and

prio

r; Fo

rm 9

44 fr

om 2

007.

(14)

For

ms

990,

990

-C, 9

90-P

F, 9

90-T

, 472

0, a

nd 5

227;

For

m 9

90-E

Z in

199

0 an

d su

bseq

uent

yea

rs; E

xclu

des

990-

C fr

om 2

006

whe

n it

chan

ges

to 1

120-

C; I

nclu

des

Form

990

-N fr

om 2

008

onw

ards

. (1

5) F

orm

s 80

38, 8

038-

G, 8

038-

GC

, 803

8-T,

and

832

8; F

orm

803

8-C

P fr

om 2

009;

For

ms

8038

-B, 8

038-

TC fr

om 2

010.

(16)

For

ms

1120

-PO

L, 8

871

and

8872

.(1

7) F

orm

s 11

-C, 7

20, 7

30, a

nd 2

290;

For

m 8

849

from

200

8.In

tern

al R

even

ue S

ervi

ce(1

9) F

orm

875

2 w

as in

trodu

ced

in 1

991.

Offi

ce o

f Res

earc

h, F

orec

astin

g an

d D

ata

Ana

lysi

s(2

0) F

orm

s 55

00 a

nd 5

500-

EZ;

For

m 5

500-

C a

nd F

orm

550

0-R

in 1

988

and

prio

r yea

r; Fo

rm 5

500-

SF

from

201

0; IR

S a

nd th

e D

ept.

of L

abor

sha

re re

spon

sibi

lity

for p

roce

ssin

g em

ploy

ee p

lan

retu

rns.

2011

Doc

umen

t 618

6(2

1) F

orm

s 10

40-X

, 112

0-X

, 268

8, 4

868

and

7004

; For

m 1

041-

A i

n 19

92 a

nd p

rior y

ears

. Fo

rm 5

558,

886

8 in

200

2 an

d su

bseq

uent

yea

rs.

6

Tab

le 2

. To

tal N

umbe

r of R

etur

ns F

iled

by T

ype

for U

nite

d St

ates

Act

ual

Estim

ated

Type

of R

etur

n20

1020

1120

1220

1320

1420

1520

1620

1720

18G

rand

Tot

al

23

5,16

0,16

323

6,79

1,50

023

9,27

1,70

024

2,08

7,30

024

5,13

3,70

024

7,92

3,20

025

0,25

9,30

025

2,09

1,60

025

3,53

7,50

0

Pape

r Gra

nd T

otal

118,

306,

489

104,

522,

300

101,

313,

700

99,5

74,0

0098

,452

,900

97,6

12,4

0096

,523

,400

95,2

17,8

0093

,776

,300

El

ectr

onic

Gra

nd T

otal

116,

853,

674

132,

269,

300

137,

958,

000

142,

513,

300

146,

680,

800

150,

310,

700

153,

735,

800

156,

873,

900

159,

761,

200

Tota

l Prim

ary

Ret

urns

211,

353,

115

213,

253,

100

215,

731,

300

218,

492,

900

221,

486,

600

223,

854,

600

225,

787,

200

227,

235,

100

228,

311,

900

Indi

vidu

al In

com

e Ta

x, T

otal

14

1,45

8,81

314

3,26

1,00

014

5,43

6,60

014

7,72

4,00

015

0,08

9,40

015

2,07

9,30

015

3,80

4,50

015

5,23

2,80

015

6,42

0,30

0 F

orm

s 10

40, 1

040-

A, a

nd 1

040-

EZ, T

otal

140,

599,

267

142,

396,

100

144,

565,

800

146,

846,

000

149,

202,

100

151,

181,

200

152,

893,

000

154,

306,

700

155,

478,

100

Tot

al P

aper

Indi

vidu

al R

etur

ns42

,001

,133

31,6

52,8

0029

,698

,800

28,7

20,4

0028

,054

,100

27,3

18,0

0026

,419

,100

25,4

19,1

0024

,365

,400

P

aper

For

m 1

040

29,7

63,3

4021

,427

,600

19,6

72,0

0018

,787

,400

18,1

82,4

0017

,579

,500

16,8

61,5

0015

,998

,700

15,0

81,5

00

Pap

er F

orm

104

0-A

6,61

7,78

15,

304,

000

5,17

3,70

05,

142,

100

5,09

7,50

04,

985,

400

4,83

5,10

04,

737,

000

4,64

0,40

0

Pap

er F

orm

104

0-EZ

5,62

0,01

24,

921,

200

4,85

3,10

04,

790,

800

4,77

4,20

04,

753,

100

4,72

2,50

04,

683,

500

4,64

3,40

0 T

otal

Ele

ctro

nic

Indi

vidu

al R

etur

ns98

,598

,134

110,

743,

300

114,

867,

000

118,

125,

600

121,

148,

000

123,

863,

200

126,

473,

900

128,

887,

600

131,

112,

700

O

n-Li

ne F

iling

34,2

52,1

2739

,325

,200

41,5

22,3

0042

,890

,100

44,1

17,5

0045

,207

,200

46,2

61,8

0047

,183

,500

47,9

74,3

00

Pra

ctiti

oner

Ele

ctro

nic

Filin

g64

,346

,007

71,4

18,1

0073

,344

,700

75,2

35,5

0077

,030

,500

78,6

56,0

0080

,212

,100

81,7

04,1

0083

,138

,400

For

ms

1040

-NR

/NR

-EZ/

C62

1,31

462

5,60

063

0,20

063

5,60

064

2,60

065

0,60

066

0,60

067

1,60

068

3,60

0 F

orm

s 10

40-P

R a

nd 1

040-

SS23

8,23

223

9,30

024

0,60

024

2,40

024

4,70

024

7,50

025

0,90

025

4,50

025

8,60

0

Ele

ctro

nic

Form

s 10

40PR

- and

104

0-SS

93,1

3293

,500

94,3

0095

,300

96,6

0098

,300

100,

300

102,

500

105,

100

Indi

vidu

al E

stim

ated

Tax

, For

m 1

040-

ES, T

otal

23,3

80,3

8023

,281

,000

23,2

87,5

0023

,481

,900

23,7

20,6

0023

,743

,400

23,6

13,3

0023

,312

,400

22,8

72,8

00

Pap

er F

orm

104

0-ES

23,2

89,4

5823

,179

,000

23,1

80,4

0023

,371

,800

23,6

07,9

0023

,628

,300

23,4

95,9

0023

,193

,000

22,7

51,5

00

Ele

ctro

nic

(Cre

dit C

ard)

For

m 1

040-

ES90

,922

102,

000

107,

100

110,

100

112,

700

115,

100

117,

400

119,

400

121,

300

Fidu

ciar

y, F

orm

104

1, T

otal

3,05

1,38

93,

031,

900

3,07

1,20

03,

078,

900

3,08

6,60

03,

094,

300

3,10

2,10

03,

109,

800

3,11

7,60

0

Pape

r For

m 1

041

2,17

9,55

51,

372,

000

1,32

8,70

01,

225,

400

1,12

2,30

01,

019,

300

916,

400

813,

700

711,

100

El

ectr

onic

For

m 1

041

871,

834

1,66

0,00

01,

742,

600

1,85

3,50

01,

964,

300

2,07

5,00

02,

185,

600

2,29

6,10

02,

406,

500

Fidu

ciar

y Es

timat

ed T

ax, F

orm

104

1-ES

335,

821

558,

800

563,

400

572,

400

578,

400

588,

500

616,

900

637,

900

658,

900

Part

ners

hip,

For

ms

1065

/106

5-B

, Tot

al

3,43

4,90

53,

511,

600

3,58

9,90

03,

670,

100

3,75

2,00

03,

835,

700

3,92

1,30

04,

008,

800

4,09

8,30

0

Pap

er F

orm

s 10

65/1

065-

B2,

166,

949

1,73

9,70

01,

533,

800

1,40

0,70

01,

322,

700

1,28

6,60

01,

282,

200

1,30

2,30

01,

341,

200

E

lect

roni

c Fo

rms

1065

/106

5-B

1,26

7,95

61,

771,

900

2,05

6,10

02,

269,

300

2,42

9,20

02,

549,

100

2,63

9,10

02,

706,

500

2,75

7,10

0

Cor

pora

tion

Inco

me

Tax,

Tot

al

6,70

6,38

66,

765,

000

6,83

7,90

06,

918,

300

7,00

9,70

07,

104,

500

7,20

0,70

07,

300,

600

7,40

5,70

0

Tot

al P

aper

Cor

pora

tion

Ret

urns

4,47

4,72

33,

816,

100

3,69

2,50

03,

605,

900

3,54

1,20

03,

481,

700

3,43

3,00

03,

391,

300

3,36

4,30

0

Tot

al E

lect

roni

c C

orpo

ratio

n R

etur

ns2,

231,

663

2,94

8,90

03,

145,

400

3,31

2,40

03,

468,

500

3,62

2,80

03,

767,

700

3,90

9,30

04,

041,

400

For

ms

1120

and

112

0-A

Tot

al *

1,96

1,77

31,

915,

800

1,88

0,40

01,

850,

500

1,82

9,50

01,

809,

900

1,78

9,90

01,

771,

400

1,75

6,20

0

Ele

ctro

nic

Form

s 11

20/1

120-

A, T

otal

552,

888

641,

600

724,

500

777,

300

819,

400

861,

200

893,

600

922,

800

942,

400

For

m 1

120-

F32

,512

33,4

0034

,200

35,1

0035

,900

36,8

0037

,600

38,5

0039

,300

E

lect

roni

c Fo

rm 1

120-

F2,

794

4,10

06,

000

8,60

010

,800

11,6

0012

,300

13,0

0013

,700

For

m 1

120-

FSC

222

200

100

100

100

100

100

100

0 F

orm

112

0-H

230,

796

236,

800

244,

800

252,

800

261,

000

269,

000

277,

100

285,

100

293,

000

For

m 1

120-

RIC

13,3

3713

,600

13,9

0014

,200

14,5

0014

,800

15,1

0015

,500

15,8

00 F

orm

112

0-S,

Tot

al4,

444,

154

4,54

0,20

04,

638,

200

4,73

8,00

04,

839,

800

4,94

3,60

05,

049,

400

5,15

7,30

05,

267,

200

E

lect

roni

c Fo

rm 1

120-

S1,

675,

981

2,30

3,10

02,

414,

900

2,52

6,60

02,

638,

300

2,75

0,10

02,

861,

800

2,97

3,50

03,

085,

300

For

m 1

120-

L/N

D/P

C/R

EIT/

SF, T

otal

14,9

6715

,500

16,1

0016

,700

17,3

0017

,800

18,4

0019

,000

19,5

00 F

orm

112

0-C

**8,

625

9,50

010

,200

10,9

0011

,700

12,4

0013

,100

13,9

0014

,600

Smal

l Cor

pora

tion

Elec

tion,

For

m 2

553

384,

648

366,

900

350,

200

334,

400

319,

400

305,

300

292,

000

279,

300

267,

400

"REM

IC"

Inco

me

Tax,

For

m 1

066

34,2

9635

,600

37,2

0038

,800

40,5

0042

,100

43,6

0045

,100

46,6

00

Esta

te, F

orm

s 70

6, 7

06-G

S(D

)/GS(

T)/N

A, T

otal

***

23,0

148,

600

9,60

09,

100

79,1

0010

5,80

011

1,20

011

5,80

011

9,90

0G

ift, F

orm

709

22

6,24

120

9,70

020

3,50

019

8,00

021

3,90

024

0,00

024

8,20

025

1,10

025

3,60

0

Empl

oym

ent,

Tota

l

29,7

30,9

5729

,592

,800

29,6

53,0

0029

,722

,300

29,7

98,6

0029

,870

,400

29,9

38,6

0030

,003

,000

30,0

65,0

00

Tot

al P

aper

Em

ploy

men

t Ret

urns

22,7

37,2

8022

,301

,800

22,0

75,8

0021

,859

,400

21,6

51,1

0021

,545

,500

21,4

96,5

0021

,468

,800

21,4

56,3

00

Tot

al E

lect

roni

c Em

ploy

men

t Ret

urns

6,

993,

677

7,29

0,90

07,

577,

200

7,86

2,90

08,

147,

500

8,32

4,90

08,

442,

000

8,53

4,20

08,

608,

600

For

ms

940,

940

-EZ

and

940-

PR, T

otal

5,74

9,92

55,

692,

100

5,73

7,40

05,

785,

500

5,83

5,20

05,

879,

200

5,91

8,30

05,

953,

000

5,98

3,80

0

Pap

er F

orm

s 9

40, 9

40-E

Z an

d 9

40-P

R4,

431,

283

4,28

7,10

04,

270,

500

4,26

1,20

04,

257,

000

4,25

3,10

04,

250,

400

4,24

9,70

04,

244,

100

F

orm

940

E-F

ile/O

n-Li

ne/X

ML

1,31

8,64

21,

405,

000

1,46

6,90

01,

524,

300

1,57

8,20

01,

626,

100

1,66

7,90

01,

703,

300

1,73

9,60

0 F

orm

s 94

1, 9

41-P

R/S

S, T

otal

23,3

99,7

5523

,387

,400

23,4

16,9

0023

,454

,100

23,4

92,9

0023

,532

,000

23,5

71,8

0023

,611

,900

23,6

52,6

00

Pap

er F

orm

s 94

1, 9

41-P

R/S

S/E

17,7

31,9

4717

,508

,200

17,3

13,8

0017

,123

,000

16,9

31,4

0016

,841

,200

16,8

05,8

0016

,789

,300

16,7

92,1

00

For

m 9

41 E

-File

/On-

Line

/XM

L5,

667,

808

5,87

9,20

06,

103,

100

6,33

1,10

06,

561,

600

6,69

0,80

06,

766,

000

6,82

2,60

06,

860,

500

For

ms

943,

943

-PR

and

943

-SS,

Tot

al21

9,73

921

5,50

021

2,60

020

9,40

020

7,20

020

4,70

020

2,30

019

9,80

019

7,50

0 F

orm

s 94

4, 9

44-P

R a

nd 9

44-S

S, T

otal

253,

317

193,

900

185,

000

175,

400

167,

800

161,

700

155,

800

150,

400

145,

400

P

aper

For

ms

944,

944

-PR

and

944

-SS

246,

090

187,

100

177,

900

167,

900

160,

000

153,

800

147,

600

142,

100

137,

000

E

lect

roni

c Fo

rm 9

447,

227

6,70

07,

200

7,50

07,

700

8,00

08,

100

8,30

08,

400

For

m 9

4510

6,37

910

2,00

099

,200

96,1

0093

,700

91,0

0088

,600

86,1

0083

,800

For

m C

T-1

1,84

21,

800

1,80

01,

800

1,80

01,

800

1,80

01,

800

1,80

0N

otes

:* F

orm

112

0-A

can

not b

e fil

ed fo

r tax

yea

rs b

egin

ning

afte

r Dec

. 31,

200

6.In

tern

al R

even

ue S

ervi

ce**

For

m 1

120-

C in

clud

es F

orm

990

-C.

Offi

ce o

f Res

earc

h, F

orec

astin

g an

d D

ata

Ana

lysi

s**

* The

pro

ject

ions

do

not i

nclu

de th

e m

argi

nal e

ffect

of F

orm

s 70

6 fil

ed to

por

t one

dec

eden

t's e

stat

e to

ano

ther

indi

vidu

al.

2011

Doc

umen

t 618

6

Mov

ing

forw

ard,

we

antic

ipat

e th

e C

Y201

2 an

d C

Y201

3 es

timat

es to

incr

ease

to re

flect

this

cha

nge.

Tabl

e do

es n

ot c

onta

in N

on-M

aste

r File

cou

nts.

See

Tabl

e N

otes

pag

e fo

r def

initi

ons

of "

Type

of R

etur

n."

Det

ail m

ay n

ot a

dd to

sub

tota

l/tot

al d

ue to

roun

ding

.Ta

ble

cont

inue

s on

the

next

pag

e.

Proj

ecte

d

7

Tab

le 2

(con

tinue

d).

Tota

l Num

ber o

f Ret

urns

File

d by

Typ

e fo

r Uni

ted

Stat

esA

ctua

lEs

timat

edTy

pe o

f Ret

urn

2010

2011

2012

2013

2014

2015

2016

2017

2018

With

hold

ing

Tax

for F

orei

gn P

erso

ns, F

orm

104

236

,680

38,0

0039

,000

40,0

0040

,600

41,3

0041

,900

42,6

0043

,100

Exem

pt O

rgan

izat

ions

, Tot

al

1,42

6,13

11,

457,

100

1,49

9,50

01,

537,

500

1,57

1,40

01,

602,

100

1,63

0,30

01,

656,

600

1,68

1,40

0

Tot

al P

aper

Exe

mpt

Org

aniz

atio

ns R

etur

ns82

6,02

077

4,20

076

3,40

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Proj

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8

Table 3. Total Number of Returns Filed by Type for Andover IRS CampusActual Estimated

Type of Return 2010 2011 2012 2013 2014 2015 2016 2017 2018Grand Total 23,715,459 26,959,400 27,973,200 28,759,300 29,544,500 30,215,300 30,880,000 31,468,700 32,022,400

Total Primary Returns 22,812,651 26,015,500 26,995,800 27,749,800 28,501,600 29,143,300 29,769,700 30,323,300 30,843,500

Individual, Total 22,812,649 26,015,500 26,995,800 27,749,800 28,501,600 29,143,300 29,769,700 30,323,300 30,843,500 Forms 1040, 1040-A, and 1040-EZ 22,812,649 26,015,500 26,995,800 27,749,800 28,501,600 29,143,300 29,769,700 30,323,300 30,843,500 Total Paper Individual Returns 0 0 0 0 0 0 0 0 0 Paper Form 1040 0 0 0 0 0 0 0 0 0 Paper Form 1040-A 0 0 0 0 0 0 0 0 0 Paper Form 1040-EZ 0 0 0 0 0 0 0 0 0 Total Electronic Individual Returns 22,812,649 26,015,500 26,995,800 27,749,800 28,501,600 29,143,300 29,769,700 30,323,300 30,843,500 On Line Filing 7,565,522 8,689,200 9,181,400 9,470,300 9,741,900 9,980,300 10,212,800 10,416,800 10,592,300 Practitioner Electronic Filing 15,247,127 17,326,300 17,814,400 18,279,500 18,759,700 19,163,000 19,556,900 19,906,500 20,251,200 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 0 0 0 0 0 0 0 0 0 Paper Form 1040-ES 0 0 0 0 0 0 0 0 0 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0

Fiduciary, Form 1041, Total 0 0 0 0 0 0 0 0 0 Paper Form 1041 0 0 0 0 0 0 0 0 0 Electronic Form 1041 0 0 0 0 0 0 0 0 0

Fiduciary Estimated Tax, Form 1041-ES 2 0 0 0 0 0 0 0 0

Partnership, Forms 1065/1065-B, Total 0 0 0 0 0 0 0 0 0 Paper Forms 1065/1065-B 0 0 0 0 0 0 0 0 0 Electronic Forms 1065/1065-B 0 0 0 0 0 0 0 0 0

Corporation, Total 0 0 0 0 0 0 0 0 0 Total Paper Corporation Returns 0 0 0 0 0 0 0 0 0 Total Electronic Corporation Returns 0 0 0 0 0 0 0 0 0 Forms 1120 and 1120-A, Total * 0 0 0 0 0 0 0 0 0 Electronic Forms 1120/1120-A 0 0 0 0 0 0 0 0 0 Form 1120-F 0 0 0 0 0 0 0 0 0 Electronic Form 1120-F 0 0 0 0 0 0 0 0 0 Form 1120-FSC 0 0 0 0 0 0 0 0 0 Form 1120-H 0 0 0 0 0 0 0 0 0 Form 1120-RIC 0 0 0 0 0 0 0 0 0 Form 1120-S, Total 0 0 0 0 0 0 0 0 0 Electronic 1120-S 0 0 0 0 0 0 0 0 0 Forms 1120-L/ND/PC/REIT/SF, Total 0 0 0 0 0 0 0 0 0 Form 1120-C ** 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 0 0 0 0 0 0 0 0 0

"REMIC" Income Tax, Form 1066 0 0 0 0 0 0 0 0 0

Estate, Forms 706, 706 GS(D)/GS(T)/NA, Total *** 0 0 0 0 0 0 0 0 0Gift, Form 709 0 0 0 0 0 0 0 0 0

Employment, Total 0 0 0 0 0 0 0 0 0 Total Paper Employment Returns 0 0 0 0 0 0 0 0 0 Total Electronic Employment Returns 0 0 0 0 0 0 0 0 0 Forms 940, 940-EZ and 940-PR, Total 0 0 0 0 0 0 0 0 0 Paper Forms 940, 940-EZ and 940-PR 0 0 0 0 0 0 0 0 0 Form 940 E-File/On-Line/XML 0 0 0 0 0 0 0 0 0 Forms 941, 941-PR/SS/E, Total 0 0 0 0 0 0 0 0 0 Paper Forms 941, 941-PR/SS 0 0 0 0 0 0 0 0 0 Form 941 E-File/On-Line/XML 0 0 0 0 0 0 0 0 0 Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Forms 944, 944-PR and 944-SS, Total 0 0 0 0 0 0 0 0 0 Paper Forms 944, 944-PR and 944-SS 0 0 0 0 0 0 0 0 0 Electronic Form 944 0 0 0 0 0 0 0 0 0 Form 945 0 0 0 0 0 0 0 0 0 Form CT-1 0 0 0 0 0 0 0 0 0

Withholding Tax for Foreign Persons, Form 1042 0 0 0 0 0 0 0 0 0

Exempt Organizations, Total 0 0 0 0 0 0 0 0 0

Government Entities/Bonds, Total 0 0 0 0 0 0 0 0 0

Political Organizations, Total 0 0 0 0 0 0 0 0 0

Excise, Total 0 0 0 0 0 0 0 0 0

Excise Taxes re Employee Plans, Form 5330 0 0 0 0 0 0 0 0 0

Payment or Refund Under Sec.7519, Form 8752 0 0 0 0 0 0 0 0 0

Supplemental Documents, Total 902,808 943,900 977,400 1,009,500 1,042,900 1,072,000 1,110,300 1,145,400 1,178,900 Form 1040-X 0 0 0 0 0 0 0 0 0 Form 4868, Total 902,808 943,900 977,400 1,009,500 1,042,900 1,072,000 1,110,300 1,145,400 1,178,900 Paper Form 4868 0 0 0 0 0 0 0 0 0 Electronic Form 4868 902,808 943,900 977,400 1,009,500 1,042,900 1,072,000 1,110,300 1,145,400 1,178,900 Credit Card 0 0 0 0 0 0 0 0 0 E-File 902,808 943,900 977,400 1,009,500 1,042,900 1,072,000 1,110,300 1,145,400 1,178,900 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 0 0 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: * Form 1120-A cannot be filed for tax years beginning after Dec. 31, 2006. ** Form 1120-C includes Form 990-C. *** The projections do not include the marginal effect of Forms 706 filed to port one decedent's estate to another individual. Internal Revenue Service Moving forward, we anticipate the CY2012 and CY2013 estimates to increase to reflect this change. Office of Research, Forecasting and Data Analysis Table does not contain Non-Master File counts. 2011 Document 6186 See also "Table Notes" page. Detail may not add to total due to rounding.

Projected

9

Table 4. Total Number of Returns Filed by Type for Atlanta IRS CampusActual Estimated

Type of Return 2010 2011 2012 2013 2014 2015 2016 2017 2018Grand Total 10,273,899 5,707,000 0 0 0 0 0 0 0

Total Primary Returns 8,559,511 4,646,900 0 0 0 0 0 0 0

Individual, Total 5,505,712 2,682,500 0 0 0 0 0 0 0 Forms 1040, 1040-A, and 1040-EZ 5,505,712 2,682,500 0 0 0 0 0 0 0 Total Paper Individual Returns 5,505,712 2,682,500 0 0 0 0 0 0 0 Paper Form 1040 4,056,898 1,857,800 0 0 0 0 0 0 0 Paper Form 1040-A 788,794 447,200 0 0 0 0 0 0 0 Paper Form 1040-EZ 660,021 377,500 0 0 0 0 0 0 0 Total Electronic Individual Returns 0 0 0 0 0 0 0 0 0 On Line Filing 0 0 0 0 0 0 0 0 0 Practitioner Electronic Filing 0 0 0 0 0 0 0 0 0 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 3,052,895 1,964,400 0 0 0 0 0 0 0 Paper Form 1040-ES 3,052,895 1,964,400 0 0 0 0 0 0 0 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0


Fiduciary Estimated Tax, Form 1041-ES 904 0 0 0 0 0 0 0 0











Excise, Total 0 0 0 0 0 0 0 0 0



Supplemental Documents, Total 1,714,387 1,060,100 0 0 0 0 0 0 0 Form 1040-X 868,326 514,700 0 0 0 0 0 0 0 Form 4868, Total 846,061 545,500 0 0 0 0 0 0 0 Paper Form 4868 846,061 545,500 0 0 0 0 0 0 0 Electronic Form 4868 0 0 0 0 0 0 0 0 0 Credit Card 0 0 0 0 0 0 0 0 0 E-File 0 0 0 0 0 0 0 0 0 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 0 0 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: * Form 1120-A cannot be filed for tax years beginning after Dec. 31, 2006. ** Form 1120-C includes Form 990-C. *** The projections do not include the marginal effect of Forms 706 filed to port one decedent's estate to another individual. Internal Revenue Service Moving forward, we anticipate the CY2012 and CY2013 estimates to increase to reflect this change. Office of Research, Forecasting and Data Analysis Table does not contain Non-Master File counts. 2011 Document 6186 See also "Table Notes" page. Detail may not add to total due to rounding.

Projected

10

Table 5. Total Number of Returns Filed by Type for Austin IRS CampusActual Estimated



Individual, Total 26,275,378 26,837,900 28,570,500 28,914,000 29,299,900 29,632,700 29,942,200 30,214,000 30,399,200 Forms 1040, 1040-A, and 1040-EZ 25,415,832 25,973,000 27,699,700 28,036,000 28,412,600 28,734,600 29,030,700 29,287,900 29,457,000 Total Paper Individual Returns 7,639,953 6,001,400 6,984,100 6,712,700 6,496,900 6,300,300 6,106,700 5,902,500 5,670,100 Paper Form 1040 5,257,539 3,980,600 4,847,300 4,641,800 4,468,900 4,328,900 4,186,000 4,020,500 3,849,800 Paper Form 1040-A 1,494,730 1,257,800 1,435,500 1,415,900 1,398,100 1,369,300 1,337,800 1,318,600 1,277,000 Paper Form 1040-EZ 887,685 763,100 701,300 655,100 629,900 602,100 582,900 563,400 543,300 Total Electronic Individual Returns 17,775,879 19,971,600 20,715,600 21,323,300 21,915,700 22,434,300 22,924,000 23,385,400 23,786,900 On Line Filing 6,481,671 7,460,900 7,919,700 8,179,200 8,420,600 8,628,800 8,830,400 9,005,800 9,155,800 Practitioner Electronic Filing 11,294,208 12,510,700 12,795,900 13,144,100 13,495,100 13,805,500 14,093,600 14,379,600 14,631,100 Forms 1040-NR/NR-EZ/C 621,314 625,600 630,200 635,600 642,600 650,600 660,600 671,600 683,600 Forms 1040-PR and 1040-SS 238,232 239,300 240,600 242,400 244,700 247,500 250,900 254,500 258,600 Electronic Forms 1040-PR and 1040-SS 93,132 93,500 94,300 95,300 96,600 98,300 100,300 102,500 105,100

Individual Estimated Tax, Form 1040-ES, Total 4,236,323 4,394,800 5,451,200 5,462,600 5,467,300 5,449,300 5,431,000 5,385,600 5,294,600 Paper Form 1040-ES 4,236,323 4,394,800 5,451,200 5,462,600 5,467,300 5,449,300 5,431,000 5,385,600 5,294,600 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0


Fiduciary Estimated Tax, Form 1041-ES 8,413 0 0 0 0 0 0 0 0











Excise, Total 0 0 0 0 0 0 0 0 0



Supplemental Documents, Total 3,082,433 3,096,300 3,630,200 3,590,700 3,544,900 3,599,200 3,664,900 3,733,900 3,792,300 Form 1040-X 1,204,925 1,151,400 1,357,800 1,291,900 1,223,000 1,251,900 1,288,700 1,328,800 1,365,900 Form 4868, Total 1,877,507 1,944,900 2,272,400 2,298,800 2,321,900 2,347,300 2,376,200 2,405,100 2,426,300 Paper Form 4868 1,174,029 1,220,300 1,522,400 1,523,100 1,520,000 1,522,100 1,521,200 1,521,800 1,517,100 Electronic Form 4868 703,478 724,600 750,100 775,700 801,900 825,200 855,000 883,400 909,200 Credit Card 0 0 0 0 0 0 0 0 0 E-File 703,478 724,600 750,100 775,700 801,900 825,200 855,000 883,400 909,200 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 0 0 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: * Form 1120-A cannot be filed for tax years beginning after Dec. 31, 2006. ** Form 1120-C includes Form 990-C. *** The projections do not include the marginal effect of Forms 706 filed to port one decedent's estate to another individual. Internal Revenue Service Moving forward, we anticipate the CY2012 and CY2013 estimates to increase to reflect this change. Office of Research, Forecasting and Data Analysis Table does not contain Non-Master File counts. 2011 Document 6186 See also "Table Notes" page. Detail may not add to total due to rounding.

Projected

11

Table 6. Total Number of Returns Filed by Type for Cincinnati IRS CampusActual Estimated



Individual, Total 0 0 0 0 0 0 0 0 0 Forms 1040, 1040-A, and 1040-EZ 0 0 0 0 0 0 0 0 0 Total Paper Individual Returns 0 0 0 0 0 0 0 0 0 Paper Form 1040 0 0 0 0 0 0 0 0 0 Paper Form 1040-A 0 0 0 0 0 0 0 0 0 Paper Form 1040-EZ 0 0 0 0 0 0 0 0 0 Total Electronic Individual Returns 0 0 0 0 0 0 0 0 0 On Line Filing 0 0 0 0 0 0 0 0 0 Practitioner Electronic Filing 0 0 0 0 0 0 0 0 0 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 0 0 0 0 0 0 0 0 0 Paper Form 1040-ES 0 0 0 0 0 0 0 0 0 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0

Fiduciary, Form 1041, Total 1,754,495 1,741,100 1,760,800 1,762,400 1,764,100 1,766,000 1,767,900 1,769,900 1,772,000 Paper Form 1041 1,110,187 516,300 486,900 419,000 351,900 285,400 219,600 154,300 89,500 Electronic Form 1041 644,308 1,224,800 1,273,900 1,343,400 1,412,200 1,480,500 1,548,300 1,615,600 1,682,500

Fiduciary Estimated Tax, Form 1041-ES 315,833 558,800 563,400 572,400 578,400 588,500 616,900 637,900 658,900

Partnership, Forms 1065/1065-B, Total 1,624,994 1,657,200 1,692,100 1,727,800 1,764,300 1,801,600 1,839,800 1,878,800 1,918,600 Paper Forms 1065/1065-B 997,578 794,700 704,900 651,000 623,100 614,400 619,800 635,900 659,800 Electronic Forms 1065/1065-B 627,416 862,500 987,200 1,076,800 1,141,200 1,187,300 1,219,900 1,242,900 1,258,800

Corporation, Total 2,032,981 1,994,000 1,954,200 1,929,000 1,913,400 1,898,700 1,888,600 1,881,100 1,880,300 Total Paper Corporation Returns 2,032,981 1,994,000 1,954,200 1,929,000 1,913,400 1,898,700 1,888,600 1,881,100 1,880,300 Total Electronic Corporation Returns 0 0 0 0 0 0 0 0 0 Forms 1120 and 1120-A, Total * 642,414 590,000 534,600 493,200 460,800 428,900 401,100 375,400 355,800 Electronic Forms 1120/1120-A 0 0 0 0 0 0 0 0 0 Form 1120-F 0 0 0 0 0 0 0 0 0 Electronic Form 1120-F 0 0 0 0 0 0 0 0 0 Form 1120-FSC 0 0 0 0 0 0 0 0 0 Form 1120-H 103,287 106,000 109,500 113,100 116,800 120,400 124,000 127,600 131,100 Form 1120-RIC 2,389 2,400 2,500 2,500 2,600 2,700 2,700 2,800 2,800 Form 1120-S, Total 1,283,438 1,294,100 1,306,000 1,318,500 1,331,500 1,345,000 1,359,000 1,373,600 1,388,600 Electronic 1120-S 0 0 0 0 0 0 0 0 0 Forms 1120-L/ND/PC/REIT/SF, Total 1,453 1,500 1,600 1,600 1,700 1,700 1,800 1,800 1,900 Form 1120-C ** 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 152,223 146,700 140,800 134,900 129,200 123,600 118,100 112,700 107,500


Estate, Forms 706, 706 GS(D)/GS(T)/NA, Total *** 23,014 8,600 9,600 9,100 79,100 105,800 111,200 115,800 119,900Gift, Form 709 226,241 209,700 203,500 198,000 213,900 240,000 248,200 251,100 253,600

Employment, Total 17,727,288 17,788,400 17,940,000 18,095,500 18,255,900 18,366,200 18,448,400 18,517,900 18,579,000 Total Paper Employment Returns 10,733,611 10,497,500 10,362,900 10,232,600 10,108,500 10,041,400 10,006,400 9,983,700 9,970,400 Total Electronic Employment Returns 6,993,677 7,290,900 7,577,200 7,862,900 8,147,500 8,324,900 8,442,000 8,534,200 8,608,600 Forms 940, 940-EZ and 940-PR, Total 3,329,310 3,347,600 3,396,800 3,443,300 3,488,700 3,528,600 3,563,200 3,592,700 3,621,100 Paper Forms 940, 940-EZ and 940-PR 2,010,668 1,942,600 1,929,900 1,919,000 1,910,500 1,902,500 1,895,300 1,889,400 1,881,400 Form 940 E-File/On-Line/XML 1,318,642 1,405,000 1,466,900 1,524,300 1,578,200 1,626,100 1,667,900 1,703,300 1,739,600 Forms 941, 941-PR/SS/E, Total 14,172,115 14,251,400 14,359,500 14,474,800 14,594,800 14,669,600 14,721,300 14,765,500 14,801,900 Paper Forms 941, 941-PR/SS 8,504,307 8,372,200 8,256,500 8,143,800 8,033,200 7,978,800 7,955,400 7,942,900 7,941,300 Form 941 E-File/On-Line/XML 5,667,808 5,879,200 6,103,100 6,331,100 6,561,600 6,690,800 6,766,000 6,822,600 6,860,500 Forms 943, 943-PR and 943-SS 66,732 60,900 60,100 59,200 58,600 57,900 57,200 56,500 55,900 Forms 944, 944-PR and 944-SS, Total 108,055 79,500 75,800 71,900 68,800 66,300 63,800 61,700 59,600 Paper Forms 944, 944-PR and 944-SS 100,828 72,700 68,700 64,400 61,000 58,300 55,700 53,400 51,200 Electronic Form 944 7,227 6,700 7,200 7,500 7,700 8,000 8,100 8,300 8,400 Form 945 49,234 47,200 45,900 44,400 43,300 42,100 41,000 39,800 38,800 Form CT-1 1,842 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800





Excise, Total 817,021 833,100 849,800 867,000 884,700 903,100 922,100 941,600 961,900


Payment or Refund Under Sec.7519, Form 8752 23,013 21,100 20,500 19,900 19,300 18,700 18,100 17,500 17,000

Supplemental Documents, Total 1,441,571 1,173,600 991,800 888,900 822,300 780,200 754,600 740,100 733,100 Form 1040-X 0 0 0 0 0 0 0 0 0 Form 4868, Total 0 0 0 0 0 0 0 0 0 Paper Form 4868 0 0 0 0 0 0 0 0 0 Electronic Form 4868 0 0 0 0 0 0 0 0 0 Credit Card 0 0 0 0 0 0 0 0 0 E-File 0 0 0 0 0 0 0 0 0 Form 1120-X 740 800 800 800 800 800 900 900 900 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 1,440,831 1,172,800 991,000 888,100 821,500 779,400 753,700 739,200 732,200 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: * Form 1120-A cannot be filed for tax years beginning after Dec. 31, 2006. ** Form 1120-C includes Form 990-C. *** The projections do not include the marginal effect of Forms 706 filed to port one decedent's estate to another individual. Internal Revenue Service Moving forward, we anticipate the CY2012 and CY2013 estimates to increase to reflect this change. Office of Research, Forecasting and Data Analysis Table does not contain Non-Master File counts. 2011 Document 6186 See also "Table Notes" page. Detail may not add to total due to rounding.

Projected

12

Table 7. Total Number of Returns Filed by Type for Fresno IRS CampusActual Estimated



Individual, Total 35,439,281 33,835,200 34,737,900 35,106,500 35,577,600 35,904,500 36,117,400 36,220,700 36,290,800 Forms 1040, 1040-A, and 1040-EZ 35,439,281 33,835,200 34,737,900 35,106,500 35,577,600 35,904,500 36,117,400 36,220,700 36,290,800 Total Paper Individual Returns 15,578,470 11,901,300 11,842,000 11,437,100 11,294,400 11,098,200 10,796,100 10,417,800 10,034,400 Paper Form 1040 10,880,222 7,861,700 7,680,400 7,331,600 7,232,500 7,105,400 6,898,000 6,591,600 6,257,000 Paper Form 1040-A 2,435,272 1,998,000 1,898,100 1,866,200 1,832,700 1,775,600 1,706,600 1,650,100 1,611,800 Paper Form 1040-EZ 2,262,976 2,041,600 2,263,400 2,239,300 2,229,100 2,217,200 2,191,500 2,176,100 2,165,500 Total Electronic Individual Returns 19,860,811 21,933,900 22,895,900 23,669,400 24,283,200 24,806,300 25,321,300 25,802,900 26,256,400 On Line Filing 6,418,393 7,390,300 7,804,300 8,059,300 8,290,300 8,496,400 8,695,900 8,870,500 9,019,200 Practitioner Electronic Filing 13,442,418 14,543,600 15,091,600 15,610,100 15,992,900 16,309,900 16,625,400 16,932,400 17,237,200 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 8,638,198 8,715,200 9,242,900 9,307,200 9,504,400 9,599,300 9,601,500 9,505,500 9,369,800 Paper Form 1040-ES 8,638,198 8,715,200 9,242,900 9,307,200 9,504,400 9,599,300 9,601,500 9,505,500 9,369,800 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0

Fiduciary, Form 1041, Total 0 0 0 0 0 0 0 0 0 Paper Form 1041 0 0 0 0 0 0 0