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  3. SOI Corporate File -- 1120-series

SOI Corporate File -- 1120-series

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Description

The SOI Corporate File is a microdata file based on a stratified sample of unaudited returns filed using Form 1120, 1120-F, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, or 1120-S. The basis for the file is a Tax Year, defined to include accounting periods beginning July 1of the study year and ending June 30 of the following calendar year. The file includes data on assets, liabilities, receipts, deductions, tax, and credits.

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Identification and Summary

Title
SOI Corporate File -- 1120-series
Alternative title(s)
  • IRS Corporation data
Description/Abstract

The SOI Corporate File is a microdata file based on a stratified sample of unaudited returns filed using Form 1120, 1120-F, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, or 1120-S. The basis for the file is a Tax Year, defined to include accounting periods beginning July 1of the study year and ending June 30 of the following calendar year. The file includes data on assets, liabilities, receipts, deductions, tax, and credits.

Source(s)
IRS Statistics of Income Division
URL(s) for general survey info
  • https://www.irs.gov/forms-pubs/about-form-1120
Authorizer(s)
IRS Statistics of Income Division
Additional information about restricted dataset
https://www.irs.gov/statistics/soi-tax-stats-corporation-tax-statistics
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