0426 Publ 55-B (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p55b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

I N T E R N A L R E V E N U E S E R V I C E¶

Data Book¶

O c t o b e r 1, 2 0 2 4 t o S e p t e m b e r 3 0, 2 0 2 5¶

Internal Revenue Service Data Book, 2025

This report describes activities conducted by

the Internal Revenue Service during Fiscal Year 2025 (October 1, 2024, through September 30, 2025). It provides information on returns filed and taxes collected, enforcement, taxpayer assistance, the IRS budget and workforce, and other selected activities.

When using information from this report, cite the Internal Revenue Service Data Book, 2025, as follows—

Internal Revenue Service Data Book, 2025 Publication 55B Washington, DC April 2026

Exceptions & meaning →

I n t e r n a l R e v e n u e S e r v i c e¶

Data Book, 20 25¶

Contents¶

Letter from the IRS CEO..................................................... v

List of Statistical Tables . ..................................................... vi

Returns Filed, Taxes Collected, and Refunds Issued........ 1

Service to Taxpayers.......................................................... 21

Compliance Presence........................................................ 33

Collection Activities, Penalties, and Appeals . .................... 59

Chief Counsel . ................................................................... 67

IRS Budget and Workforce................................................ 73

Data Sources, by Subject Area and Fiscal Year 2024

and 2025 Table Number . ................................................ 79

Principal Officers of the Internal Revenue Service . ........... 80

Principal Officers of the Internal Revenue Service

Office of Chief Counsel . ................................................. 82

Commissioners of Internal Revenue................................. 83

Chief Counsels for the Internal Revenue Service..............84

Internal Revenue Service Organization.......... inside back cover

~~Internal Revenue Service Data Book, 2025~~

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Letter from the Chief Executive Officer¶

I’m pleased to present the Fiscal Year (FY) 2025 Internal Revenue Service Data Book, an overview of the agency’s operations during the past year. The data included in this book reflect the broad scope of the IRS’s work and its importance to the nation in providing the funds that support the federal government’s ability to perform its vital functions.

For the IRS, FY 2025 was a pivotal year, as we began the process of implementing tax relief for working families enacted as part of the One Big Beautiful Bill signed into law by President Trump on July 4, 2025. This relief includes no tax on tips, no tax on overtime, no tax on car loan interest, an enhanced deduction for seniors, and permanent extension of several important existing tax provisions that were due to expire. The IRS has also played a critical role in launching Trump Accounts, another important provision in the legislation that provides families a financial head start for their children.

The numbers in the Data Book tell the story of an organi zation that serves as a key partner in the administration’s mission to provide a modern, efficient, and responsive government. The IRS supports that mission by working to bolster the administration’s pro-growth economic agenda through its work administering the nation’s tax laws with unparalleled efficiency and integrity, and a steadfast commitment to improving service to taxpayers.

The results of this commitment to the mission are clear: in

FY 2025 the IRS collected more than $5.3 trillion in revenue and processed more than 271.4 million tax returns and other forms, including almost 162.8 million individual income tax returns. These and other accomplishments reflect the strength of the administration’s economic agenda as well as the dedication and expertise of our workforce in fulfilling our important statutory responsibilities.

Helping individuals and small business owners fulfill their tax obligations requires an array of taxpayer assistance channels, which remained in high demand in FY 2025. For example, our customer service representatives answered more than 18 million calls from taxpayers, and approximately 2 million people sought help at one of our Taxpayer Assistance Centers around the country.

As important as phone and in-person assistance are,

taxpayers continued to show their preference for online services. There were nearly 417 million inquiries on our popular “Where’s My Refund?” online tool that enables taxpayers to check the status of their tax refund—up 9 percent from FY 2024.

In response to taxpayer preferences, we are committed to transforming the IRS into a digital-first agency that provides the best possible experience for our clients, allowing them to fulfill their tax obligations with the same ease they expect from the private sector. To achieve this goal, during FY 2025 we continued making improvements to the IRS Online Account for individuals and the Tax Pro Account for tax practitioners, and continued to expand

the types of businesses qualified to use the Business Tax Account.

Another important component of transforming the IRS

involves reducing paper processing, through our “zero paper” initiative. As part of that initiative, the agency has begun phasing out paper refund checks to comply with the Executive Order that launched a broad, government-wide transition to electronic payments.

The IRS’s transformation efforts extend to the area of

tax compliance, as we have been working to improve collections in a manner that employs data, analytics, and improved technology to focus enforcement efforts where they matter most. Our use of artificial intelligence and advanced analytics is allowing us to identify high-risk areas of non-compliance and tax fraud with greater accuracy and efficiency than in the past, and we will continue this approach to achieve greater gains in the future.

The statistics in the FY 2025 Data Book illustrate the

work of an agency that is transforming its operations, embracing new technology and fostering a culture of efficiency and accountability. As we move forward into the future, we will continue making improvements using disciplined, data-driven decision-making and a strong commitment to measurable results, all in service to taxpayers and our nation.

Frank J. Bisignano

IRS Chief Executive Officer

~~Internal Revenue Service Data Book, 2025~~

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List of Statistical Tables¶

R e t u r n s F i l e d, Ta x e s C o l l e c t e d, a n d R e f u n d s I s s u e d P…¶

Table 1-1. Collections and Refunds, by Type of Tax, Fiscal Years 2024 and 2025.............................................................3

Table 1-2. Number of Returns and Other Forms Filed, by Type, Fiscal Years 2024 and 2025 . .........................................4

Table 1-3. Number of Returns and Other Forms Filed, by Type and State, Fiscal Year 2025............................................6

Table 1-4. Number of Returns and Other Forms Filed Electronically, by Type and State, Fiscal Year 2025......................9

Table 1-5. Gross Collections, by Type of Tax and State, Fiscal Year 2025 . ..................................................................... 12

Table 1-6. Gross Collections, by Type of Tax, Fiscal Years 1960 – 2025........................................................................... 15

Table 1-7. Number of Refunds Issued, by Type of Refund and State, Fiscal Year 2025.................................................. 17

Table 1-8. Amount of Refunds Issued, Including Interest, by Type of Refund and State, Fiscal Year 2025..................... 19

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S e r v i c e t o Ta x p a y e r s¶

Table 2-1. Selected Taxpayer Assistance and Education Programs, by Type of Assistance

or Program, Fiscal Year 2025.........................................................................................................................24

Table 2-2. Selected Online Taxpayer Assistance, by Type of Assistance, Fiscal Year 2025............................................25

Table 2-3. Taxpayer Advocate Service: Post-Filing Taxpayer Assistance Program, by Type of Primary Issue

and Relief, Fiscal Year 2025 . ..........................................................................................................................26

Table 2-4. Closures of Applications for Tax-Exempt Status, by Organization Type and Internal Revenue

Code Section, Fiscal Year 2025......................................................................................................................27

Table 2-5. Receipts of Form 8976, Notices of Intent To Operate Under Section 501(c)(4), Fiscal Year 2025..................28

Table 2-6. Tax-Exempt Organizations, Nonexempt Charitable Trusts, and Nonexempt Split-Interest Trusts,

Fiscal Year 2025..............................................................................................................................................29

Table 2-7. Determination Letters Issued on Employee Retirement Plans, by Type and Disposition of Plan,

Fiscal Year 2025..............................................................................................................................................30

Table 2-8. Technical Activities and Voluntary Compliance Closures, Fiscal Year 2025 . .................................................. 31

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C o m p l i a n c e P r e s e n c e¶

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type

and Size of Return, Tax Years 2015 –2023......................................................................................................36

Table 3-2. Examination Coverage: Recommended Additional Tax, and Returns with Unagreed Additional Tax,

After Examination, by Type and Size of Return, Fiscal Year 2025..................................................................46

Table 3-3. Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type

and Size of Return, Fiscal Year 2025..............................................................................................................49

~~Internal Revenue Service Data Book, 2025~~

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C o m p l i a n c e P r e s e n c e — c o n t i n u e d P a g e¶

Table 3-4. Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return,

Fiscal Year 2025 . ............................................................................................................................................ 51

Table 3-5. Examinations of Tax-Exempt Organizations, Employee Retirement Plans, Government Entities,

and Tax-Exempt Bonds, by Type of Return, Fiscal Year 2025.......................................................................... 53

Table 3-6. Tax Certainty: Advance Pricing Agreement Program, by Type of Agreement, Fiscal Year 2025....................54

Table 3-7. Tax Certainty: Compliance Assurance Process Program, by Program Phase, Fiscal Year 2025...................55

Table 3-8. Information Reporting Program, Fiscal Year 2025 . .........................................................................................56

Table 3-9. Math Errors on Individual Income Tax Returns, by Type of Error, Fiscal Year 2025 . ......................................57

Table 3-10. Criminal Investigation Program, by Status or Disposition, Fiscal Year 2025 . .................................................58

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C o l l e c t i o n A c t i v i t i e s, P e n a l t i e s, a n d A p p e a l s¶

Table 4-1. Delinquent Collection Activities, Fiscal Years 2024 and 2025......................................................................... 61

Table 4-2. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2025........................62

Table 4-3. Appeals Workload, by Type of Case, Fiscal Year 2025...................................................................................64

Table 4-4. Appeals: Alternative Dispute Resolution, Mediation Programs by Initiative Type,

Fiscal Years 2024 and 2025 NEW ..................................................................................................................65

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C h i e f C o u n s e l¶

Table 5-1. Chief Counsel Workload: All Cases, by Office and Type of Case, Fiscal Year 2025 . .....................................68

Table 5-2. Chief Counsel Workload: Tax Litigation Cases, by Type of Case, Fiscal Year 2025...................................... 71

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I R S B u d g e t a n d W o r k f o r c e¶

Table 6-1. Costs Incurred by Budget Activity, Fiscal Years 2024 and 2025......................................................................75

Table 6-2. Collections, Costs, Personnel, and U.S. Population, Fiscal Years 1996 – 2025 . .............................................76

Table 6-3. Personnel Summary, by Employment Status, Budget Activity, and Selected Personnel Type,

Fiscal Years 2024 and 2025............................................................................................................................77

Table 6-4. Internal Revenue Service and Chief Counsel Labor Force, Compared to National Totals for Federal

and Civilian Labor Forces, by Sex, Race / Ethnicity, Disability, and Veteran Status, Fiscal Year 2025 . ..........78

vii

~~Internal Revenue Service Data Book, 2025~~

The IRS processed 271.4 million federal tax returns and supplemental documents (Tables 1-2 and 1-3) in FY 2025.
Paid preparers filed 86.7 million individual tax returns electronically, and taxpayers filed 3.2 million returns using the IRS Free File program (Table 1-4).
More than 224.2 million returns and other forms were filed electronically. These represented 82.6% of all filings.

For individual tax returns, 93.7% were filed electronically (Table 1-4).

The IRS issued 116.9 million refunds to individuals in FY 2025, amounting to $516.4 billion (Tables 1-7 and 1-8).
The IRS collected the most total tax (before refunds) from California, Texas, and New York in FY 2025, while California, Texas, and Florida had the largest total refunds issued (Tables 1-5 and 1-8).

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 1-1. Collections and Refunds, by Type of Tax, Fiscal Years 2024 and 2025

[Money amounts are in thousands of dollars]

Gross collections [1] Refunds [2] Net collections

Type of tax

Percentage Percentage 2024 2025 2025 2025 of 2025 total of 2025 total

(1) (2) (3) (4) (5) (6)

United States, total 5,100,489,478 5,313,762,307 100.0 638,785,361 4,674,976,946 100.0

Business income taxes 565,085,519 486,383,988 9.2 36,530,441 449,853,547 9.6

Corporation income tax 563,140,434 484,214,157 9.1 n.a. n.a. n.a.

Tax-exempt organization unrelated business income tax 1,945,085 2,169,831 [3] n.a. n.a. n.a.

Individual and estate and trust income taxes [4] 2,763,433,598 3,011,220,760 56.7 521,862,610 2,489,358,150 53.2

Individual income tax withheld 1,801,158,779 1,952,913,570 36.8 n.a. n.a. n.a.

Individual income tax payments [5] 903,454,995 983,728,336 18.5 n.a. n.a. n.a.

Estate and trust income tax [6] 58,819,824 74,578,854 1.4 5,457,909 69,120,945 1.5

Employment taxes 1,661,154,748 1,694,434,489 31.9 73,603,658 1,620,830,831 34.7

Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI), total [4] 1,646,095,178 1,678,399,794 31.6 73,428,813 1,604,970,981 34.3

Federal Insurance Contributions Act (FICA) 1,549,768,806 1,583,974,146 29.8 n.a. n.a. n.a.

Self-Employment Insurance Contributions Act (SECA) 96,326,372 94,425,648 1.8 n.a. n.a. n.a.

Unemployment insurance 8,130,484 8,776,869 0.2 148,702 8,628,167 0.2

Railroad retirement 6,929,086 7,257,826 0.1 26,143 7,231,683 0.2

Estate and gift taxes 32,867,889 31,111,136 0.6 1,800,868 29,310,268 0.6

Estate 29,416,540 28,137,049 0.5 1,820,687 26,316,362 0.6

Gift 3,451,349 2,974,087 0.1 −19,819 2,993,906 0.1

Excise taxes [7] 77,947,724 90,611,934 1.7 4,987,784 85,624,150 1.8

n.a.—Not available.

[1] Gross collections include penalties and interest in addition to taxes.

[2] Includes overpayment refunds, refunds resulting from examination activity, refundable tax credits, and other outlays required by law. Also includes $16.8 billion in

interest, of which $2.2 billion was paid to corporations and $14.6 billion was paid to all others (related to individual, employment, estate, gift, and excise tax returns). Excludes refunds credited to taxpayer accounts for tax liability in a subsequent year.

[3] Less than 0.05%.

[4] Collections of withheld individual income tax are not reported by taxpayers separately from Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI) taxes

on salaries and wages (under the Federal Insurance Contributions Act or FICA) and individual income tax payments along with taxes on self-employment income (under the Self-Employment Insurance Contributions Act or SECA). The OASDHI tax collections and refunds shown in this table are based on estimates made by the Secretary of the Treasury pursuant to the provisions of Section 201(a) of the Social Security Act as amended and include all OASDHI taxes. Amounts shown for individual income tax withheld and individual income tax payments were derived by subtracting the FICA and SECA tax estimates from total individual income tax withheld and individual income tax payments. Refund estimates, and, therefore, net collection estimates, were not made for the components of income and OASDHI taxes.

[5] Includes collections of estimated income tax and payments made in conjunction with individual income tax return filings.

[6] Includes collections of estimated estate and trust income taxes and payments made in conjunction with estate and trust tax return filings.

[7] Excludes excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau.

NOTES:

Detail may not add to totals because of rounding.

All money amounts are in current dollars.

Collection and refund data may not be comparable for a given fiscal year because payments made in prior years may be refunded in the current fiscal year.

Partnership, S corporation, regulated investment company, and real estate investment trust data are not shown in this table since these entities generally do not have a tax liability. Instead, they pass any profits or losses to the underlying owners, who include these profits or losses on their income tax returns.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

~~Internal Revenue Service Data Book, 2025~~

Table 1-2. Number of Returns and Other Forms Filed, by Type, Fiscal Years 2024 and 2025

[For Fiscal Year 2025 data by state, see Table 1-3]

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Type of return or form

Percentage 2024 2025

change

(1) (2) (3)

United States, total [1] 266,619,971 271,442,355 1.8 Income taxes, total 190,316,136 193,733,779 1.8 C or other corporation [2] 2,252,027 2,350,205 4.4 S corporation, Form 1120-S 6,080,370 6,154,614 1.2 Partnership, Form 1065 5,100,408 5,215,815 2.3 Individual, total [3] 161,052,672 162,754,810 1.1 Forms 1040, 1040-SR 159,851,009 161,465,322 1.0 Forms 1040-C, 1040-NR, 1040NR-EZ, 1040-PR, 1040-SS 1,201,663 1,289,488 7.3 Individual estimated tax, Form 1040-ES 12,076,801 13,315,355 10.3 Estate and trust, Form 1041 3,165,460 3,187,009 0.7 Estate and trust estimated tax, Form 1041-ES 588,398 755,971 28.5 Employment taxes [4] 33,662,190 34,143,809 1.4 Estate tax [5] 31,516 28,495 − 9.6 Gift tax, Form 709 313,197 311,332 − 0.6 Excise taxes [6] 1,174,267 1,173,356 − 0.1 Tax-exempt organizations [7] 1,805,833 1,798,413 − 0.4 Supplemental documents [8] 39,316,832 40,253,171 2.4

[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1); tax-exempt bond returns (Forms 8038-B and 8038-TC); and employee

retirement benefit plan returns (Forms 5500 and 5500-SF). See Table 3-5 for information on tax-exempt bond returns. See Tables 2-7 and 3-5 for information on employee retirement benefit plans. See Table 3-8 for data on information returns.

[2] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return), 1120-C

(cooperative association income tax return), 1120-F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation), 1120-FSC (foreign sales corporation income tax return), 1120-H (homeowner association income tax return), 1120-L (life insurance company income tax return), 1120-ND (return for nuclear decommissioning funds), 1120-PC (property and casualty insurance company income tax return), 1120-POL (income tax return for certain political organizations), 1120-REIT (real estate investment trust income tax return), 1120-RIC (regulated investment company income tax return), and 1120-SF (income tax return for settlement funds). Form 1120-X (amended corporation income tax return) is included with supplemental documents in this table.

Excludes Form 1120-S (S corporation income tax return), shown separately. Excludes Form 990-T (tax-exempt organization unrelated business income tax return), which is included under tax-exempt organizations in this table, although the tax reported on these returns is combined with business income taxes in other tables.

[3] Includes the Form 1040 series as follows: 1040; 1040-NR (nonresident alien income tax return); 1040NR-EZ (income tax return for certain nonresident aliens with no

dependents); 1040-PR (self-employment income tax return for Puerto Rico residents); 1040-SR (tax return for seniors); and 1040-SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents). Form 1040-X (amended individual income tax return) is included with supplemental documents in this table. As a result of the Tax Cuts and Jobs Act of 2017 (TCJA), the Form 1040 was redesigned for Tax Year (TY) 2018, making Forms 1040-A and 1040-EZ obsolete.

Excludes 1040-SP (declaración de impuestos de los Estados Unidos sobre los ingresos personales) and 1040-SR (SP) (declaración de impuestos de los Estados Unidos para personas de 65 años de edad o más).

[4] Includes Forms 940 (employer’s federal unemployment tax return); 940-EZ (employer’s federal unemployment tax return, short form); 940-PR (unemployment

tax return for Puerto Rico residents); 941 (employer’s quarterly tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941-PR/SS (employer’s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 943 (employer’s tax return for agricultural employees); 943-PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 944 (employer’s annual federal tax return); 944-PR/SS (employer’s annual tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 945 (tax return of withheld income tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S. source income of foreign persons); and CT-1 (railroad retirement tax return). Forms 941-X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943-X (adjusted employer’s tax return for agricultural employees); 944-X (adjusted employer’s annual tax return or claim for refund); 945-X (adjusted annual return of withheld federal income tax or claim for refund); and CT-1X (adjusted railroad retirement tax return) are included in supplemental documents in this table.

[5] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return), 706-GS(D) (generation-skipping transfer tax return for distributions),

706-GS(T) (generation-skipping transfer tax return for terminations), and 706-NA (estate and generation-skipping transfer tax return for nonresident aliens).

[6] Includes Forms 11-C (occupational tax and registration for wagering return), 720 (excise tax return), 730 (excise tax return for wagering), 2290 (heavy highway vehicle

use tax return), 5330 (excise taxes related to employee retirement benefit plans return), and 8849 (claim for refund of excise taxes). Excludes excise tax returns filed with U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Form 4720 (excise tax return of charities and other persons) is included with tax-exempt organizations in this table.

[7] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form), 990-EZ (tax-exempt organization information return, short form),

990-N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990-EZ), 990-PF (private foundation information return), and 990-T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of charities and other persons), 5227 (split-interest trust information return), 8871 (Political Organization Notice of Section 527 Status), and 8872 (political organization report of contributions and expenditures). Additionally, includes the Form 8038 series as follows: 8038 (information return for tax-exempt private activity bond issues); 8038-CP (return for credit payments to issuers of qualified bonds); 8038-G (information return for tax-exempt governmental bonds); 8038-GC (information return for small tax-exempt governmental bond issues, leases, and installment sales); 8038-T (arbitrage rebate, yield reduction and penalty in lieu of arbitrage rebate); and 8328 (carryforward election of unused private activity bond volume cap). Tax collected on Form 990-T is combined with business income taxes in other tables.

Footnotes continued on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 1-2. Number of Returns and Other Forms Filed, by Type, Fiscal Years 2024 and 2025—Continued

[For Fiscal Year 2025 data by state, see Table 1-3]

Footnotes—continued

[8] Includes Forms 941-X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees), 943-X

(adjusted employer’s tax return for agricultural employees), 944-X (adjusted employer’s tax return or claim for refund), 945-X (adjusted annual return of withheld federal income tax or claim for refund), 1040-X (amended individual income tax return), 1041-A (information return of charitable contribution deductions by certain trusts), 1120-X (amended corporation income tax return), 2553 (small corporation election), 5500-EZ (one-participant retirement plans), 4868 (automatic filing extension for individuals), 5558 (filing extension for certain employee retirement plan returns), 7004 (automatic filing extension for corporations), 8752 (required payment or refund for certain S corporations and partnerships), 8868 (automatic filing extension for tax-exempt organizations), and CT-1X (adjusted railroad retirement tax return).

NOTE: Detail may not add to totals because of rounding. Percentage changes are based on rounded data.

SOURCE: Research, Applied Analytics, and Statistics; Statistics of Income.

~~Internal Revenue Service Data Book, 2025~~

Table 1-3. Number of Returns and Other Forms Filed, by Type and State, Fiscal Year 2025

~~Download XLSX~~

Estate and trust income tax

Individual estimated income tax

C or other corporation income tax [2]

Individual S corporation Partnership income tax [3]

State or area

Total [1]

(1) (2) (3) (4) (5) (6) (7)

United States, total 271,442,355 2,350,205 6,154,614 5,215,815 162,754,810 13,315,355 3,187,009

Alabama 3,438,243 14,282 61,778 59,908 2,166,889 208,536 29,865

Alaska 573,348 2,861 11,961 8,948 346,140 8,440 4,858

Arizona 5,603,818 32,023 122,559 96,565 3,438,499 356,872 47,737

Arkansas 2,145,762 9,578 43,788 36,845 1,289,463 129,791 17,771

California 31,021,337 351,126 775,928 501,509 18,455,867 559,142 313,795

Colorado 5,163,975 37,914 148,240 118,283 3,082,362 91,411 54,694

Connecticut 3,110,949 21,219 34,893 74,627 1,836,098 296,387 52,879

Delaware 1,010,476 29,536 17,737 32,463 511,650 73,541 42,470

District of Columbia 632,435 14,213 7,931 14,525 352,174 35,976 6,918

Florida 21,645,592 275,790 884,606 495,877 11,635,282 1,180,254 215,301

Georgia 8,259,641 50,529 223,134 138,972 4,987,163 354,554 54,816

Hawaii 1,093,531 10,711 19,942 14,544 705,155 28,701 14,600

Idaho 1,550,395 8,389 43,625 37,504 898,304 29,231 12,052

Illinois 10,543,515 91,402 300,860 160,021 6,171,581 758,408 199,481

Indiana 5,143,348 20,719 99,990 75,314 3,286,014 406,679 39,817

Iowa 2,589,651 16,425 49,582 47,264 1,493,490 280,573 30,355

Kansas 2,207,892 12,266 41,881 46,410 1,379,277 46,503 29,056

Kentucky 3,082,952 11,391 51,310 47,890 1,979,302 228,582 28,779

Louisiana 3,316,503 19,117 72,587 72,840 1,972,308 180,368 21,422

Maine 1,267,358 6,154 25,754 17,065 716,165 113,117 35,010

Maryland 5,107,086 42,889 92,294 81,862 3,131,823 359,358 52,027

Massachusetts 6,169,679 65,158 115,753 100,956 3,636,887 509,798 121,935

Michigan 7,400,370 45,045 158,060 121,092 4,897,208 148,865 75,723

Minnesota 4,962,481 28,865 102,456 77,634 2,966,170 408,449 44,298

Mississippi 1,950,752 8,971 34,046 35,800 1,240,872 96,657 10,725

Missouri 4,982,167 25,551 80,295 87,584 2,890,775 356,835 91,174

Montana 1,056,173 9,115 32,323 27,553 556,286 24,106 13,546

Nebraska 1,636,372 9,364 38,587 36,164 973,367 38,785 16,686

Nevada 2,575,371 28,040 65,715 52,592 1,598,863 34,349 34,132

New Hampshire 1,241,075 8,757 12,743 21,083 736,606 124,730 21,799

New Jersey 8,181,387 66,462 130,440 220,135 4,712,671 588,571 153,967

New Mexico 1,549,256 7,517 23,763 21,124 995,415 110,952 10,972

New York 17,343,369 329,084 440,562 433,623 9,943,062 977,197 303,634

North Carolina 8,088,463 53,208 171,908 135,112 4,981,748 528,939 57,047

North Dakota 647,294 3,447 13,796 16,710 376,467 19,209 7,033

Ohio 8,605,164 46,207 136,596 144,101 5,725,010 159,294 99,322

Oklahoma 2,989,325 14,407 66,012 62,175 1,724,598 192,717 28,904

Oregon 3,362,503 18,693 69,900 58,216 2,059,685 75,581 34,428

Pennsylvania 9,646,816 52,722 185,952 172,150 6,362,202 221,091 139,785

Rhode Island 942,040 5,279 19,921 13,412 573,626 81,574 12,732

South Carolina 4,072,231 19,109 91,594 70,472 2,531,923 269,411 30,713

South Dakota 799,774 4,198 18,237 21,268 450,409 21,557 20,261

Tennessee 4,963,873 28,459 47,218 93,843 3,260,464 290,332 46,742

Texas 23,675,969 179,649 482,278 547,610 14,054,915 919,632 244,062

Utah 2,802,752 16,167 93,791 102,906 1,576,996 33,775 21,661

Vermont 611,346 4,545 11,071 10,203 337,588 72,817 7,849

Virginia 6,877,887 47,655 139,564 107,377 4,228,302 483,818 61,758

Washington 6,141,160 38,203 132,072 103,384 3,821,948 116,088 70,845

West Virginia 1,171,058 5,401 13,654 13,761 780,348 95,524 9,995

Wisconsin 4,861,956 24,037 74,530 67,463 2,970,175 468,447 66,824

Wyoming 614,158 13,434 19,956 34,987 285,312 10,574 10,373

Puerto Rico 753,005 634 398 2,877 382,450 48,947 486

Other [9] 2,259,325 64,288 1,043 23,212 1,287,458 60,310 13,895

Footnotes at end of table.

~~Internal Revenue Service Data Book, 2025~~

Table 1-3. Number of Returns and Other Forms Filed, by Type and State, Fiscal Year 2025—Continued

Estate tax [5]

Gift

tax

Excise taxes [6]

Tax-exempt organizations [7]

Supplemental documents [8]

State or area

Estate and trust estimated

income tax

Employment

taxes [4]

(8) (9) (10) (11) (12) (13) (14)

United States, total 755,971 34,143,809 28,495 311,332 1,173,356 1,798,413 40,253,171

Alabama 6,763 382,990 204 2,591 15,274 20,901 468,262

Alaska 1,115 88,635 37 486 2,647 5,086 92,134

Arizona 11,678 643,921 422 5,778 14,903 25,413 807,448

Arkansas 4,428 268,587 89 1,152 12,808 12,660 318,802

California 80,579 4,389,222 4,191 35,898 96,021 168,099 5,289,960

Colorado 14,858 742,223 511 6,697 15,533 32,135 819,114

Connecticut 17,782 347,350 607 6,220 8,729 20,765 393,393

Delaware 6,279 127,940 103 954 2,829 10,778 154,196

District of Columbia 2,873 77,953 78 985 769 14,246 103,794

Florida 59,870 2,768,915 2,261 31,073 70,726 98,496 3,927,141

Georgia 14,129 1,042,506 446 6,021 40,537 45,061 1,301,773

Hawaii 3,928 125,544 179 1,275 1,473 7,950 159,529

Idaho 2,653 256,023 130 1,617 10,363 9,018 241,486

Illinois 36,702 1,329,489 1,266 10,925 66,815 65,505 1,351,060

Indiana 9,072 571,997 292 4,211 32,887 37,800 558,556

Iowa 4,537 324,516 470 2,592 29,750 28,153 281,944

Kansas 7,492 303,569 257 2,473 19,613 16,672 302,423

Kentucky 6,571 343,667 181 2,520 16,821 18,485 347,453

Louisiana 5,575 414,863 127 1,870 13,770 18,357 523,299

Maine 4,478 173,286 97 1,560 6,051 10,594 158,027

Maryland 18,893 559,155 653 5,704 12,556 33,406 716,466

Massachusetts 34,265 745,595 1,128 12,200 14,927 44,823 766,254

Michigan 20,903 924,325 428 6,859 31,258 47,990 922,614

Minnesota 10,600 626,390 664 6,527 38,240 42,321 609,867

Mississippi 3,402 217,997 72 896 13,361 12,583 275,370

Missouri 16,372 694,377 455 4,597 30,364 50,278 653,510

Montana 2,117 188,676 108 1,348 8,803 10,462 181,730

Nebraska 4,126 236,343 221 1,847 23,632 14,778 242,472

Nevada 9,022 309,120 240 2,661 7,849 11,226 421,562

New Hampshire 6,042 149,126 117 2,225 5,405 9,381 143,061

New Jersey 24,621 1,024,362 894 9,788 28,312 55,255 1,165,909

New Mexico 3,293 167,789 101 1,296 7,475 8,858 190,701

New York 48,440 2,335,665 1,697 23,770 29,521 122,329 2,354,785

North Carolina 15,619 995,895 567 8,021 34,929 45,116 1,060,354

North Dakota 1,297 106,242 105 1,238 15,328 5,719 80,703

Ohio 23,096 940,055 609 9,065 46,248 104,022 1,171,539

Oklahoma 7,256 376,495 166 2,067 11,235 17,841 485,452

Oregon 8,597 498,965 679 4,920 13,121 24,022 495,696

Pennsylvania 28,751 1,177,077 985 12,823 44,085 80,622 1,168,571

Rhode Island 4,222 119,799 188 1,099 2,412 6,051 101,725

South Carolina 7,531 463,844 320 4,063 17,439 20,951 544,861

South Dakota 3,977 123,800 135 1,085 15,042 6,971 112,834

Tennessee 11,572 542,165 418 4,876 23,055 29,193 585,536

Texas 75,649 2,681,350 1,672 21,568 118,154 170,266 4,179,164

Utah 4,121 423,368 189 1,777 10,065 12,569 505,367

Vermont 2,675 86,460 69 965 3,065 6,544 67,495

Virginia 19,203 812,384 614 8,373 21,833 45,712 901,294

Washington 18,515 840,167 966 10,999 25,200 37,311 925,462

West Virginia 2,194 119,975 31 712 4,796 9,478 115,189

Wisconsin 14,145 560,307 434 6,389 27,349 37,391 544,465

Wyoming 3,360 106,779 70 1,039 4,047 5,271 118,956

Puerto Rico 149 247,389 30 158 190 2,153 67,144

Other [9] 584 19,177 1,522 3,479 5,741 1,346 777,270

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 1-3. Number of Returns and Other Forms Filed, by Type and State, Fiscal Year 2025—Continued

Footnotes

[1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1); tax-exempt bond returns (Forms 8038-B and 8038-TC); and em ployee retirement benefit plan returns (Forms 5500 and 5500-SF). See Table 3-5 for information on tax-exempt bond returns. See Tables 2-7 and 3-5 for information on employee retirement benefit plans. See Table 3-8 for data on information returns.

[2] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120-C

(cooperative association income tax return); 1120-F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120-FSC (foreign sales corporation income tax return); 1120-H (homeowner association income tax return); 1120-L (life insurance company income tax return); 1120-ND (return for nuclear decommissioning funds); 1120-PC (property and casualty insurance company income tax return); 1120-POL (income tax return for certain political organizations); 1120-REIT (real estate investment trust income tax return); 1120-RIC (regulated investment company income tax return); and 1120-SF (income tax return for settlement funds). Form 1120-X (amended corporation income tax return) is included with supplemental documents in this table.

Excludes Form 1120-S (S corporation income tax return), shown separately. Also excludes Form 990-T (tax-exempt organization unrelated business income tax return), which is included under tax-exempt organizations in this table, although the tax reported on these returns is combined with business income taxes in other tables.

[3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040-NR (nonresident alien income tax return); 1040NR-EZ (income tax return for

certain nonresident aliens with no dependents); 1040-PR (self-employment income tax return for Puerto Rico residents);1040-SR (tax return for seniors); and 1040-SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents). Form 1040-X (amended individual income tax return) is included with supplemental documents in this table.

[4] Includes Forms 940 (employer’s federal unemployment tax return); 940-EZ (employer’s federal unemployment tax return, short form); 940-PR (unemployment

tax return for Puerto Rico residents); 941 (employer’s quarterly tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941-PR/SS (employer’s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 943 (employer’s tax return for agricultural employees); 943-PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 944 (employer’s annual tax return or claim for refund); 944-PR/SS (employer’s annual tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 945 (tax return of withheld income tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S. source income of foreign persons); and CT-1 (railroad retirement tax return). Forms 941-X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943-X (adjusted employer’s tax return for agricultural employees); 944-X (adjusted employer’s tax return or claim for refund); 945-X (adjusted annual return of withheld federal income tax or claim for refund); and CT-1X (adjusted railroad retirement tax return) are included in supplemental documents in this table.

[5] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return), 706-GS(D) (generation-skipping transfer tax return for distribu tions), 706-GS(T) (generation-skipping transfer tax return for terminations), and 706-NA (estate and generation-skipping transfer tax return for nonresident aliens).

[6] Includes Forms 11-C (occupational tax and registration for wagering return), 720 (excise tax return), 730 (excise tax return for wagering), 2290 (heavy highway vehi cle use tax return), 5330 (excise taxes related to employee retirement benefit plans return), and 8849 (claim for refund of excise taxes). Excludes excise tax returns filed with U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Form 4720 (excise tax return of charities and other persons) is included with tax-exempt organizations in this table.

[7] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990-EZ (tax-exempt organization information return, short

form); 990-N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990-EZ); 990-PF (private foundation information return); and 990-T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of charities and other persons), 5227 (splitinterest trust information return), 8871 (political organization notice of Section 527 status), and 8872 (political organization report of contributions and expenditures). Additionally, includes the Form 8038 series as follows: 8038 (information return for tax-exempt private activity bond issues); 8038-CP (return for credit payments to issuers of qualified bonds); 8038-G (information return for tax-exempt governmental bonds); 8038-GC (information return for small tax-exempt governmental bond issues, leases, and installment sales); 8038-T (arbitrage rebate, yield reduction and penalty in lieu of arbitrage rebate); and 8328 (carryforward election of unused private activity bond volume cap). Tax collected on Form 990-T is combined with business income taxes in other tables.

[8] Includes Forms 941-X (adjusted employer’s tax return for income and Social Security taxes withheld for other than household and agricultural employees), 943-X

(adjusted employer’s tax return for agricultural employees), 944-X (adjusted employer’s annual tax return or claim for refund), 945-X (adjusted annual return of withheld federal income tax or claim for refund), 1040-X (amended individual income tax return), 1041-A (information return of charitable contribution deductions by certain trusts), 1120-X (amended corporation income tax return), 2553 (small corporation election), 5500-EZ (one-participant retirement plans), 4868 (automatic filing extension for individuals), 5558 (filing extension for certain employee retirement plan returns), 7004 (automatic filing extension for corporations), 8752 (required payment or refund for certain S corporations and partnerships), 8868 (automatic filing extension for tax-exempt organizations), and CT-1X (adjusted railroad retirement tax return).

[9] Includes U.S. territories other than Puerto Rico, U.S. Armed Service members overseas, and international.

NOTES:

Detail may not add to totals because of rounding.

Classification by state is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a state other than the state in which the individual resided. Similarly, taxes withheld reported by employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more state(s).

SOURCE: Research, Applied Analytics, and Statistics; Statistics of Income.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 1-4. Number of Returns and Other Forms Filed Electronically, by Type and State, Fiscal Year 2025

Individual income tax

C or other corporation income tax [2]

S corporation Partnership

Total individual

returns [3]

Online

Total filed [4]

State or area

Total [1]

(1) (2) (3) (4) (5) (6)

United States, total 224,247,085 1,659,849 5,790,871 4,967,726 152,467,714 65,771,253

Alabama 2,800,713 9,482 58,320 57,292 2,034,084 856,048

Alaska 473,735 1,532 11,297 8,356 323,181 175,300

Arizona 4,624,781 17,406 115,786 91,890 3,222,868 1,621,044

Arkansas 1,740,348 6,892 41,516 35,066 1,221,342 522,203

California 26,556,252 264,719 728,857 476,481 17,241,872 6,050,210

Colorado 4,394,339 22,126 137,521 110,495 2,903,558 1,539,923

Connecticut 2,486,036 15,537 33,585 72,240 1,730,902 713,006

Delaware 813,336 24,493 16,460 30,206 479,616 228,558

District of Columbia 516,995 4,685 7,473 13,911 327,838 175,566

Florida 17,619,292 193,970 813,271 467,006 10,857,635 4,304,078

Georgia 6,906,493 33,542 211,521 133,508 4,667,208 2,119,301

Hawaii 895,143 7,829 18,146 13,053 640,750 280,125

Idaho 1,302,137 4,087 41,584 35,795 851,193 407,819

Illinois 8,485,813 60,051 278,436 152,376 5,808,762 2,379,591

Indiana 4,197,295 13,205 94,180 71,679 3,128,277 1,496,901

Iowa 1,999,854 11,890 47,755 45,600 1,437,153 542,780

Kansas 1,885,040 8,955 39,847 44,304 1,316,542 589,836

Kentucky 2,500,672 7,291 48,531 45,647 1,895,941 823,582

Louisiana 2,666,648 14,155 68,511 69,071 1,828,204 798,945

Maine 989,673 3,702 24,233 16,063 671,968 343,053

Maryland 4,070,679 21,405 86,470 76,710 2,866,372 1,318,477

Massachusetts 5,024,741 38,645 111,824 98,804 3,417,615 1,353,996

Michigan 6,344,162 31,852 150,356 115,432 4,618,456 1,954,495

Minnesota 3,972,111 13,571 96,417 73,758 2,819,333 1,209,614

Mississippi 1,590,865 7,149 32,446 34,593 1,168,750 485,526

Missouri 3,979,766 15,957 75,805 82,968 2,736,178 1,269,863

Montana 873,471 5,633 30,471 26,232 527,782 236,407

Nebraska 1,387,091 7,242 36,985 34,792 935,137 413,086

Nevada 2,225,726 20,438 61,212 49,233 1,504,124 674,651

New Hampshire 971,670 5,479 11,989 19,656 691,387 368,304

New Jersey 6,685,178 53,976 126,015 213,838 4,434,164 1,347,511

New Mexico 1,238,877 4,561 22,003 19,409 931,948 479,785

New York 14,498,708 272,476 424,411 425,069 9,534,135 3,050,307

North Carolina 6,605,540 31,763 162,328 128,968 4,686,796 2,284,243

North Dakota 529,148 2,331 13,249 16,184 360,081 152,103

Ohio 7,527,440 30,334 127,845 135,636 5,440,224 2,614,595

Oklahoma 2,406,400 10,478 62,853 59,667 1,629,459 761,409

Oregon 2,865,911 11,643 66,056 54,867 1,937,311 1,063,173

Pennsylvania 8,272,938 37,371 176,780 164,239 5,978,431 2,618,238

Rhode Island 769,846 3,656 19,129 12,956 544,427 200,706

South Carolina 3,348,179 11,103 87,408 67,463 2,389,591 1,126,335

South Dakota 655,608 3,017 17,557 20,600 430,653 187,169

Tennessee 4,125,938 19,379 44,537 89,983 3,086,595 1,518,364

Texas 19,769,181 132,566 448,438 515,633 13,102,599 6,294,496

Utah 2,433,034 8,983 89,172 98,232 1,495,301 738,847

Vermont 460,538 2,277 10,605 9,749 319,241 155,037

Virginia 5,560,199 28,593 133,192 102,691 3,942,689 2,059,429

Washington 5,180,706 21,943 123,362 96,644 3,591,920 2,017,466

West Virginia 918,235 3,842 12,680 12,740 735,629 381,950

Wisconsin 3,870,561 16,631 72,576 65,715 2,827,994 1,260,419

Wyoming 503,584 10,403 18,611 32,214 270,536 129,353

Puerto Rico 401,214 378 d 2,177 262,493 89

Other [12] 1,325,247 49,225 d 20,835 661,469 77,941

Footnotes at end of table.

~~Internal Revenue Service Data Book, 2025~~

Table 1-4. Number of Returns and Other Forms Filed Electronically, by Type and State, Fiscal Year 2025—Continued

Individual income tax—continued

Employment

Excise taxes [9]

Tax-exempt organizations [10]

State or area

filed [7] Free File [5] Direct File [6]

Employment Excise Tax-exempt Supplemental

Online—continued and trust Practitioner taxes [8] taxes [9] organizations [10] documents [11]

Estate and trust income tax

taxes [8]

(7) (8) (9) (10) (11) (12) (13) (14)

United States, total 3,187,642 308,628 86,696,461 2,885,174 23,345,549 820,474 1,720,419 30,592,014

Alabama 40,417 33 1,178,036 26,745 221,293 11,882 20,134 361,481

Alaska 6,123 855 147,881 4,191 47,396 543 4,909 72,330

Arizona 77,582 11,814 1,601,824 40,587 472,100 9,652 24,115 630,377

Arkansas 30,268 23 699,139 16,293 138,088 9,871 11,996 259,284

California 278,090 44,579 11,191,662 285,558 3,291,414 74,812 158,157 4,034,382

Colorado 67,044 111 1,363,635 48,058 500,224 8,375 30,625 633,357

Connecticut 35,012 3,379 1,017,896 44,650 268,698 4,820 19,974 295,630

Delaware 10,153 22 251,058 39,500 92,627 1,728 10,381 118,325

District of Columbia 9,023 31 152,272 6,097 66,152 134 13,959 76,746

Florida 177,297 32,834 6,553,557 196,171 2,000,138 58,411 94,832 2,937,858

Georgia 108,369 134 2,547,907 49,807 733,133 30,932 43,452 1,003,390

Hawaii 11,250 27 360,625 12,676 77,232 817 7,634 117,006

Idaho 21,052 2,304 443,374 10,969 151,002 7,177 8,650 191,680

Illinois 119,957 14,444 3,429,171 186,712 886,237 52,225 62,838 998,176

Indiana 84,155 55 1,631,376 35,490 380,776 21,638 35,212 416,838

Iowa 31,190 16 894,373 26,297 167,715 20,289 27,036 216,119

Kansas 28,891 3,192 726,706 26,973 178,704 12,535 16,001 241,179

Kentucky 45,464 32 1,072,359 26,190 180,918 11,962 17,672 266,520

Louisiana 36,679 45 1,029,259 19,086 238,822 10,116 17,685 400,998

Maine 16,372 2,071 328,915 11,549 130,247 3,511 9,834 118,566

Maryland 59,684 7,125 1,547,895 45,415 412,671 8,220 32,489 520,927

Massachusetts 70,962 11,511 2,063,619 113,362 616,625 8,018 42,598 577,250

Michigan 104,534 75 2,663,961 68,365 586,944 19,881 45,290 707,586

Minnesota 71,914 54 1,609,719 39,509 419,859 23,842 40,830 444,992

Mississippi 26,784 23 683,224 9,878 98,638 10,617 12,109 216,685

Missouri 68,685 55 1,466,315 84,957 414,944 21,072 48,054 499,831

Montana 13,003 17 291,375 12,673 104,060 5,988 10,016 150,616

Nebraska 19,782 12 522,051 15,470 126,698 15,378 12,768 202,621

Nevada 24,493 5,977 829,473 30,983 225,824 4,452 10,681 318,779

New Hampshire 14,222 2,373 323,083 19,674 108,407 3,165 8,895 103,018

New Jersey 60,968 10,411 3,086,653 142,005 797,406 20,133 52,379 845,262

New Mexico 21,694 2,815 452,163 9,660 91,774 6,362 8,469 144,691

New York 182,973 29,376 6,483,828 289,675 1,680,862 16,224 117,363 1,738,493

North Carolina 113,882 13,641 2,402,553 50,110 669,754 20,661 43,433 811,727

North Dakota 8,136 d 207,978 6,509 49,319 11,879 5,479 64,117

Ohio 134,908 98 2,825,629 89,408 643,996 32,280 101,501 926,216

Oklahoma 34,178 28 868,050 26,334 206,728 7,585 16,812 386,484

Oregon 55,384 7,347 874,138 30,871 348,547 8,137 23,071 385,408

Pennsylvania 128,734 20,293 3,360,193 124,921 795,502 26,647 77,480 891,567

Rhode Island 11,539 26 343,721 11,607 99,122 1,465 5,812 71,672

South Carolina 59,304 93 1,263,256 27,860 317,341 13,819 19,901 413,693

South Dakota 7,928 1,335 243,484 18,947 55,714 11,545 6,514 91,061

Tennessee 60,696 10,849 1,568,231 42,543 358,740 16,802 28,063 439,296

Texas 232,525 41,457 6,808,103 221,640 1,866,001 93,420 164,436 3,224,448

Utah 36,987 40 756,454 19,755 294,348 7,180 11,642 408,421

Vermont 10,486 16 164,204 6,948 56,763 940 6,178 47,837

Virginia 107,183 138 1,883,260 55,601 567,659 14,692 43,945 671,137

Washington 86,862 18,162 1,574,454 63,496 515,979 16,119 36,006 715,237

West Virginia 17,596 d 353,679 9,120 51,916 2,840 9,148 80,320

Wisconsin 68,745 8,389 1,567,575 61,293 361,775 14,175 35,507 414,895

Wyoming 4,426 838 141,183 9,704 59,154 2,795 5,117 95,050

Puerto Rico 1,928 d 262,404 312 110,642 d 2,075 22,792

Other [12] 32,129 42 583,528 12,970 8,921 d 1,262 569,645

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 1-4. Number of Returns and Other Forms Filed Electronically, by Type and State, Fiscal Year 2025—Continued

Footnotes d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

[1] Excludes returns that do not have the requirement or option of filing electronically; information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule

K-1); tax-exempt bond returns (Forms 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-T, 8038-TC, and 8328); and employee retirement benefit plan returns (Forms 5500, 5500-EZ, and 5500-SF).

[2] Includes Forms 1120 (corporation income tax return); 1120-F (foreign corporation income tax return, except foreign life insurance company, foreign property and

casualty insurance company, or foreign sales corporation); and 1120-POL (income tax return for certain political organizations). Excludes Form 1120-S (S corporation income tax return), shown separately.

[3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040-NR (nonresident alien income tax return); 1040-PR (self-employment income

tax return for Puerto Rico residents); 1040-SR (tax return for seniors); and 1040-SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents). Form 1040-X (amended individual income tax return) is included with supplemental documents in this table. As a result of the Tax Cuts and Jobs Act of 2017, the Form 1040 was redesigned for Tax Year (TY) 2018, making Forms 1040-A and 1040-EZ obsolete.

Excludes 1040-SP (declaración de impuestos de los Estados Unidos sobre los ingresos personales).

[4] Online e-filing is an option that allows taxpayers to prepare and file tax returns using a personal computer. Online returns can be filed through one of two processes:

taxpayers either complete a tax return on a website without downloading any software, or taxpayers purchase and load software onto their personal computers, prepare their returns, and transmit them to the IRS through an online filing company. Includes 1040 (individual income tax return) and 1040-SR (tax return for seniors) form series.

[5] Includes two Free File income tax preparation and electronic filing options: (1) all taxpayers could use Free File Fillable Forms, an electronic version of paper re turns that performs simple mathematical calculations; and (2) taxpayers with adjusted gross incomes of $84,000 or less could prepare and file their TY 2024 taxes using commercial online software provided through a partnership between the IRS and Free File Alliance, LLC, a group of private-sector tax software companies. The Free File Fillable Forms and Free File commercial online software were both available through IRS.gov. Forms 1040 (individual income tax return) and 1040SR (tax return for seniors) series are included. Shown separately for information purposes; counts are included in the Online Total filed column.

[6] Taxpayers were eligible for Direct File for Tax Year 2024 if they met specific criteria for income, deductions, adjustments, and credits. “Other” includes taxpayers

who moved to other states after the end of the year, and service members with military addresses, who are considered to reside in their home state. Shown separately for information purposes; counts are included in the Online Total filed column.

[7] Includes cases in which a taxpayer transmitted the return via an authorized e-file provider, who was, in most cases, also the return preparer with Forms 1040

(individual income tax return), 1040-SR (tax return for seniors). Due to data limitations, electronic Form 1040-NR (nonresident alien income tax return, 1040-PR (self-employment income tax return for Puerto Rico residents), and 1040-SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents) returns are categorized as practitioner-filed returns. This is consistent with prior-year methodology in which these returns were not separately identified within the filing method breakouts.

[8] Includes Forms 940 (employer’s federal unemployment tax return); 941 (employer’s quarterly tax return for income and Social Security taxes withheld for other than

household and agricultural employees); 941-PR/SS (employer’s quarterly tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 943 (employer’s tax return for agricultural employees); 943-PR/SS (employer’s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 944 (employer’s annual tax return or claim for refund); and 945 (tax return of withheld income tax from nonpayroll distributions). Also includes Form 1042 (tax return of withheld income tax on U.S. source income of foreign persons).

[9] Includes Forms 720 (excise tax return), 2290 (heavy highway vehicle use tax return), and 5330 (excise taxes related to employee retirement benefit plans return).

Excludes Form 8849 (claim for refund of excise taxes).

[10] Includes some of the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990-EZ (tax-exempt organization information return,

short form); 990-N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990-EZ); and 990-PF (private foundation information return); and 990-T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of charities and other persons); 5227 (split-interest trust information return); 8871 (political organization notice of Section 527 status); and Form 8872 (political organization report of contributions and expenditures).

[11] Includes Forms 1040-X (amended individual income tax return); Forms 4868 (automatic filing extension for individuals); 7004 (automatic filing extension for corpora tions); and 8868 (automatic filing extension for tax-exempt organizations).

[12] Includes U.S. territories other than Puerto Rico, U.S. Armed Service members overseas, and international.

NOTES:

Detail may not add to totals because of rounding.

SOURCE: Research, Applied Analytics, and Statistics; Statistics of Income.

~~Internal Revenue Service Data Book, 2025~~

Table 1-5. Gross Collections, by Type of Tax and State, Fiscal Year 2025

[Money amounts are in thousands of dollars]

~~Download XLSX~~

Business

income taxes [2]

Total

Individual income tax, employment taxes,

and estate and trust income tax

Individual income

tax payments and SECA tax [3]

State or area

Total Internal

Revenue collections [1]

Individual income

tax withheld and FICA tax [3]

(1) (2) (3) (4) (5)

United States, total 5,313,762,307 486,383,988 4,705,655,249 3,536,887,716 1,078,153,984 Alabama 39,556,383 1,875,199 37,221,983 27,287,108 9,344,497 Alaska 7,901,015 202,926 7,611,496 5,512,084 1,847,420 Arizona 81,704,937 3,686,328 75,607,796 54,913,048 19,896,753 Arkansas 41,993,215 3,518,586 37,780,698 32,180,278 5,235,112 California 766,546,878 109,443,494 643,458,111 494,480,390 143,555,078 Colorado 96,626,284 4,893,902 90,210,443 66,261,206 23,067,612 Connecticut 75,717,007 8,708,195 65,666,385 43,784,964 20,662,323 Delaware 22,225,310 3,865,115 18,093,263 12,180,822 2,399,720 District of Columbia 41,665,341 2,941,783 38,559,560 32,838,422 4,638,778 Florida 357,963,545 15,639,404 336,314,399 211,463,640 116,680,189 Georgia 145,090,716 14,670,118 123,483,711 94,609,335 26,901,514 Hawaii 12,482,130 476,399 11,614,323 7,875,144 3,547,800 Idaho 18,465,311 673,444 17,674,422 12,166,117 5,374,928 Illinois 227,701,096 21,486,027 199,891,754 152,966,990 40,646,196 Indiana 82,675,760 7,255,539 74,193,489 59,939,898 13,424,114 Iowa 36,732,089 1,749,947 34,510,605 27,408,917 6,878,193 Kansas 33,418,884 1,654,993 31,041,105 23,130,296 7,303,805 Kentucky 53,980,324 3,589,099 50,002,257 43,988,940 5,685,926 Louisiana 58,020,980 1,593,090 55,749,792 45,946,847 9,331,949 Maine 13,209,666 772,624 12,205,451 8,802,514 3,223,318 Maryland 94,421,309 4,158,226 89,343,844 69,324,103 18,806,878 Massachusetts 179,763,422 13,549,204 163,962,221 126,594,837 35,013,371 Michigan 111,932,794 6,689,088 104,017,663 80,684,013 21,704,474 Minnesota 126,264,511 10,983,432 113,507,896 97,380,371 15,401,331 Mississippi 16,161,684 1,047,867 14,829,462 10,577,768 4,074,228 Missouri 94,946,399 8,362,255 85,194,434 69,381,437 13,672,381 Montana 14,961,867 268,981 14,595,349 10,811,387 3,653,599 Nebraska 44,161,088 19,742,775 23,860,532 17,531,625 4,899,453 Nevada 38,748,094 1,538,738 36,429,716 18,461,714 13,414,810 New Hampshire 17,894,548 466,682 16,943,036 10,920,549 5,292,725 New Jersey 192,087,307 27,166,597 161,733,527 122,879,955 36,463,300 New Mexico 13,898,191 236,655 13,561,613 9,492,235 3,895,703 New York 411,353,724 39,414,285 366,408,741 264,979,431 94,728,827 North Carolina 127,876,096 8,364,906 118,269,080 93,280,257 23,860,226 North Dakota 10,283,933 563,996 9,665,393 6,837,677 2,743,143 Ohio 210,201,173 15,967,197 185,491,707 158,644,665 24,757,032 Oklahoma 39,144,062 4,473,692 31,609,245 23,071,366 7,380,128 Oregon 45,515,518 1,953,002 42,920,740 32,230,301 10,354,736 Pennsylvania 188,912,192 15,280,624 168,943,329 131,335,977 34,306,923 Rhode Island 17,754,504 675,342 16,918,741 13,909,918 2,813,049 South Carolina 44,537,997 3,051,398 40,956,588 27,145,863 13,214,162 South Dakota 14,406,058 411,413 13,920,302 6,698,086 3,248,607 Tennessee 94,326,299 4,330,932 87,476,136 71,589,376 14,750,686 Texas 479,519,074 37,048,583 414,354,548 298,611,701 103,036,215 Utah 43,012,453 2,491,917 39,651,268 29,074,634 10,236,617 Vermont 6,451,566 307,676 6,052,601 4,112,561 1,858,847 Virginia 125,945,030 11,094,549 113,516,130 85,223,323 27,217,504 Washington 172,294,598 26,139,269 142,610,967 113,179,283 28,176,108 West Virginia 9,340,884 281,545 8,964,983 6,785,398 2,080,793 Wisconsin 76,364,971 6,127,795 68,804,003 52,362,679 14,719,505 Wyoming 8,570,767 252,041 8,158,610 3,226,654 3,559,543 U.S. Armed Service members overseas and territories other than Puerto Rico 870,055 4,971 863,585 663,344 191,363 Puerto Rico 5,541,476 78,520 5,447,866 4,312,966 1,094,021 International 18,355,571 3,858,182 13,763,302 6,747,112 6,966,576 Undistributed [6] 4,266,218 1,305,440 2,017,049 1,088,194 921,897

Footnotes at end of table.

~~Internal Revenue Service Data Book, 2025~~

Table 1-5. Gross Collections, by Type of Tax and State, Fiscal Year 2025—Continued

[Money amounts are in thousands of dollars]

Individual income tax, employment taxes, and estate and trust income tax—continued

Gift

tax

Estate

State or area

Estate Gift Excise

Estate tax tax taxes [5]

Unemployment Railroad

Estate and trust income tax [4]

tax

insurance tax

Railroad retirement tax

(6) (7) (8) (9) (10) (11)

United States, total 8,776,869 7,257,826 74,578,854 28,137,049 2,974,087 90,611,934 Alabama 75,482 4,569 510,327 138,085 32,228 288,887 Alaska 13,820 3,329 234,844 24,151 0 62,443 Arizona 164,128 1,976 631,891 316,571 147,213 1,947,030 Arkansas 150,935 3,870 210,503 46,786 7,472 639,672 California 1,642,435 10,546 3,769,663 4,680,349 289,227 8,675,697 Colorado 112,485 22,769 746,371 355,835 203,126 962,978 Connecticut 71,952 5,524 1,141,621 673,784 37,946 630,698 Delaware 22,638 27 3,490,056 22,293 8,852 235,787 District of Columbia 18,542 833,052 230,767 27,394 911 135,693 Florida 558,349 790,179 6,822,043 2,950,856 606,614 2,452,272 Georgia 275,849 749,023 947,990 463,751 58,609 6,414,528 Hawaii 17,995 0 173,385 124,144 3,619 263,645 Idaho 45,787 190 87,401 44,766 5,250 67,429 Illinois 325,480 431,864 5,521,224 762,628 28,676 5,532,011 Indiana 115,696 25,323 688,457 295,794 15,684 915,255 Iowa 54,594 15,008 153,893 67,219 1,276 403,042 Kansas 72,612 147,301 387,091 137,209 65,254 520,323 Kentucky 75,310 23,382 228,699 120,809 16,523 251,636 Louisiana 72,944 5,608 392,444 167,559 4,562 505,977 Maine 23,264 2,555 153,800 173,320 251 58,020 Maryland 131,657 23,296 1,057,911 404,047 84,630 430,562 Massachusetts 191,268 105,456 2,057,289 1,035,132 112,070 1,104,796 Michigan 207,306 13,581 1,408,289 466,376 26,752 732,915 Minnesota 198,173 82,571 445,450 333,034 73,792 1,366,357 Mississippi 33,335 2,207 141,923 80,237 1,198 202,920 Missouri 141,348 193,518 1,805,749 606,473 49,557 733,680 Montana 21,475 321 108,567 72,714 2,054 22,769 Nebraska 40,907 1,196,907 191,640 266,920 9,707 281,155 Nevada 54,615 232 4,498,345 423,713 16,692 339,235 New Hampshire 22,675 8 707,079 50,721 15,267 418,842 New Jersey 241,771 237,238 1,911,263 492,507 48,817 2,645,858 New Mexico 23,378 435 149,861 68,366 7,015 24,542 New York 779,296 692,772 5,228,415 2,004,233 173,109 3,353,356 North Carolina 236,530 52,546 839,521 424,326 14,054 803,730 North Dakota 15,132 11,776 57,664 9,674 65 44,803 Ohio 292,399 37,254 1,760,357 731,683 74,184 7,936,403 Oklahoma 63,499 4,509 1,089,744 80,640 4,663 2,975,821 Oregon 79,458 3,617 252,628 245,525 33,025 363,226 Pennsylvania 295,521 92,328 2,912,580 1,759,085 63,468 2,865,687 Rhode Island 37,287 0 158,487 55,217 1,980 103,223 South Carolina 68,914 2,291 525,358 225,625 2,102 302,282 South Dakota 14,584 2,781 3,956,243 22,505 8,313 43,525 Tennessee 217,502 2,281 916,290 180,780 36,703 2,301,748 Texas 671,877 1,383,103 10,651,652 2,964,653 237,897 24,913,393 Utah 72,913 4,368 262,737 413,598 26,526 429,144 Vermont 9,188 3,377 68,628 62,091 4,515 24,684 Virginia 193,254 8,969 873,080 779,124 68,680 486,547 Washington 296,676 16,674 942,226 776,608 250,016 2,517,738 West Virginia 14,598 885 83,308 39,230 425 54,701 Wisconsin 130,179 1,962 1,589,678 519,548 20,154 893,472 Wyoming 9,727 526 1,362,161 48,224 68,733 43,160 U.S. Armed Service members overseas and territories other than Puerto Rico 7,459 0 1,419 474 0 1,025 Puerto Rico 37,654 0 3,226 6,821 0 8,268 International 8,229 3,770 37,615 122,822 5,438 605,827 Undistributed [6] 6,786 172 0 771,020 −100,809 273,518

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 1-5. Gross Collections, by Type of Tax and State, Fiscal Year 2025—Continued

Footnotes

[1] Gross collections include penalties and interest in addition to taxes.

[2] Includes taxes on corporation income (Form 1120 series) and unrelated business income from tax-exempt organizations (Form 990-T).

[3] Collections of withheld individual income tax are not reported by taxpayers separately from Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI) taxes

on salaries and wages (under the Federal Insurance Contributions Act or FICA) and individual income tax payments along with taxes on self-employment income (under the Self-Employment Insurance Contributions Act or SECA). Thus, while Table 1-1 shows these amounts separately for the United States total, separate amounts are not available by state.

[4] Includes collections of estimated estate and trust income taxes and payments made in conjunction with estate and trust tax return filings.

[5] Excludes excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau.

[6] Includes tax and excess withholding payments not classified by state as of the end of the fiscal year because they had not been applied to taxpayer accounts.

Undistributed amounts may be negative when adjustments to taxpayer accounts have not been completed.

NOTES:

Detail may not add to totals because of rounding.

Partnership, S corporation, regulated investment company, and real estate investment trust data are not shown in this table since these entities generally do not have a tax liability. Instead, they pass through any profits or losses to the underlying owners, who include these profits or losses on their income tax returns.

This table shows gross collections. Gross collections less refunds equal net collections. See Table 1-1 for refunds and net collections.

Collection and refund data may not be comparable for a given fiscal year because payments made in prior years may be refunded in the current fiscal year. Adjustments to prior-year refunds made in Fiscal Year 2025 may result in negative amounts when such adjustments exceed current-year collections. See Tables 1-7 and 1-8 for refund data by state.

Classification by state is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant. Sole proprietors may use their business addresses. Such addresses could have been located in a state other than the state in which the individual resided. Similarly, taxes withheld and reported by employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more other state(s).

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 1-6. Gross Collections, by Type of Tax, Fiscal Years 1960 – 2025

[Money amounts are in thousands of dollars]

Income taxes

Estate

tax

Gift

tax

Fiscal

year

Total Internal Revenue collections [1]

Employment Estate Gift Excise

Business Individual Estate and trust taxes [4] tax tax taxes [5] Total income taxes [2] income tax [3] income tax [3]

Individual income tax [3]

Estate and trust

income tax [3]

Employment

taxes [4]

(1) (2) (3) (4) (5) (6) (7) (8) (9)

1960 91,774,803 67,125,126 22,179,414 44,945,711 [3] 11,158,589 1,439,259 187,089 11,864,741 1961 94,401,086 67,917,941 21,764,940 46,153,001 [3] 12,502,451 1,745,480 170,912 12,064,302 1962 99,440,839 71,945,305 21,295,711 50,649,594 [3] 12,708,171 1,796,227 238,960 12,752,176 1963 105,925,395 75,323,714 22,336,134 52,987,581 [3] 15,004,486 1,971,614 215,843 13,409,737 1964 112,260,257 78,891,218 24,300,863 54,590,354 [3] 17,002,504 2,110,992 305,312 13,950,232 1965 114,434,634 79,792,016 26,131,334 53,660,683 [3] 17,104,306 2,454,332 291,201 14,792,779 1966 128,879,961 92,131,794 30,834,243 61,297,552 [3] 20,256,133 2,646,968 446,954 13,398,112 1967 148,374,815 104,288,420 34,917,825 69,370,595 [3] 26,958,241 2,728,580 285,826 14,113,748 1968 153,636,838 108,148,565 29,896,520 78,252,045 [3] 28,085,898 2,710,254 371,725 14,320,396 1969 187,919,560 135,778,052 38,337,646 97,440,406 [3] 33,068,657 3,136,691 393,373 15,542,787 1970 195,722,096 138,688,568 35,036,983 103,651,585 [3] 37,449,188 3,241,321 438,755 15,904,264 1971 191,647,198 131,072,374 30,319,953 100,752,421 [3] 39,918,690 3,352,641 431,642 16,871,851 1972 209,855,737 143,804,732 34,925,546 108,879,186 [3] 43,714,001 5,126,522 363,447 16,847,036 1973 237,787,204 164,157,315 39,045,309 125,112,006 [3] 52,081,709 4,338,924 636,938 16,572,318 1974 268,952,254 184,648,094 41,744,444 142,903,650 [3] 62,093,632 4,659,825 440,849 17,109,853 1975 293,822,726 202,146,097 45,746,660 156,399,437 [3] 70,140,809 4,312,657 375,421 16,847,741 1976 302,519,792 205,751,753 46,782,956 158,968,797 [3] 74,202,853 4,875,735 431,730 17,257,720 1976 [6] 75,462,780 49,567,484 9,808,905 39,758,579 [3] 19,892,041 1,367,935 117,312 4,518,008 1977 358,139,417 246,805,067 60,049,804 186,755,263 [3] 86,076,316 5,649,460 1,775,866 17,832,707 1978 399,776,389 278,438,289 65,380,145 213,058,144 [3] 97,291,653 5,242,080 139,419 18,664,949 1979 460,412,185 322,993,733 71,447,876 251,545,857 [3] 112,849,874 5,344,176 174,899 19,049,504 1980 519,375,273 359,927,392 72,379,610 287,547,782 [3] 128,330,480 6,282,247 216,134 24,619,021 1981 606,799,103 406,583,302 73,733,156 332,850,146 [3] 152,885,816 6,694,641 215,745 40,419,598 1982 632,240,506 418,599,768 65,990,832 352,608,936 [3] 168,717,936 8,035,335 108,038 36,779,428 1983 627,246,793 411,407,523 61,779,556 349,627,967 [3] 173,847,854 6,077,202 148,675 35,765,538 1984 680,475,229 437,071,049 74,179,370 362,891,679 [3] 199,210,028 6,024,985 151,682 38,017,486 1985 742,871,541 474,072,327 77,412,769 396,659,558 [3] 225,214,568 6,303,418 276,284 37,004,944 1986 782,251,812 497,406,391 80,441,620 416,964,771 [3] 243,978,380 6,814,417 380,538 33,672,086 1987 886,290,590 568,311,471 102,858,985 465,452,486 [3] 277,000,469 7,164,681 502,989 33,310,980 1988 935,106,594 583,349,120 109,682,554 473,666,566 [3] 318,038,990 7,348,679 435,766 25,934,040 1989 1,013,322,133 632,746,069 117,014,564 515,731,504 [3] 345,625,586 8,143,689 829,457 25,977,333 1990 1,056,365,652 650,244,947 110,016,539 540,228,408 [3] 367,219,321 9,633,736 2,128,202 27,139,445 1991 1,086,851,401 660,475,445 113,598,569 546,876,876 [3] 384,451,220 10,237,247 1,235,894 30,451,596 1992 1,120,799,558 675,673,952 117,950,796 557,723,156 [3] 400,080,904 10,411,450 1,067,666 33,565,587 1993 1,176,685,625 717,321,668 131,547,509 585,774,159 [3] 411,510,516 11,433,495 1,457,470 34,962,476 1994 1,276,466,776 774,023,837 154,204,684 619,819,153 [3] 443,831,352 13,500,126 2,106,667 43,004,794 1995 1,375,731,835 850,201,510 174,422,173 675,779,337 [3] 465,405,305 13,326,051 1,818,343 44,980,627 1996 1,486,546,674 934,368,068 189,054,791 745,313,276 [3] 492,365,178 15,350,591 2,241,226 42,221,611 1997 1,623,272,071 1,029,513,216 204,492,336 825,020,880 [3] 528,596,833 17,595,484 2,760,917 44,805,621 1998 1,769,408,739 1,141,335,868 213,270,011 928,065,857 [3] 557,799,193 21,314,933 3,316,029 45,642,716 1999 1,904,151,888 1,218,510,654 216,324,889 1,002,185,765 [3] 598,669,865 23,627,320 4,758,287 58,585,763 2000 2,096,916,925 1,372,732,596 235,654,894 1,137,077,702 [3] 639,651,814 25,618,377 4,103,243 54,810,895 2001 2,128,831,182 1,364,941,523 186,731,643 1,178,209,880 [3] 682,222,895 25,289,663 3,958,253 52,418,848 2002 2,016,627,269 1,249,171,681 211,437,773 1,037,733,908 [3] 688,077,238 25,532,186 1,709,329 52,136,835 2003 1,952,929,045 1,181,355,176 194,146,298 987,208,878 [3] 695,975,801 20,887,883 1,939,025 52,771,160 2004 2,018,502,103 1,220,868,119 230,619,359 990,248,760 [3] 717,247,296 24,130,143 1,449,319 54,807,225 2005 2,268,895,122 1,414,595,831 307,094,837 1,107,500,994 [3] 771,441,662 23,565,164 2,040,367 57,252,098 2006 2,518,680,230 1,6

,883 1,939,025 52,771,160 2004 2,018,502,103 1,220,868,119 230,619,359 990,248,760 [3] 717,247,296 24,130,143 1,449,319 54,807,225 2005 2,268,895,122 1,414,595,831 307,094,837 1,107,500,994 [3] 771,441,662 23,565,164 2,040,367 57,252,098 2006 2,518,680,230 1,617,183,944 380,924,573 1,236,259,371 [3] 814,819,218 26,717,493 1,970,032 57,989,543 2007 2,691,537,557 1,761,777,263 395,535,825 1,366,241,437 [3] 849,732,729 24,557,815 2,420,138 53,049,612 2008 2,745,035,410 1,780,306,008 354,315,825 1,400,405,178 25,585,005 883,197,626 26,543,433 3,280,502 51,707,840 2009 2,345,337,177 1,415,864,347 225,481,588 1,175,421,788 14,960,969 858,163,864 21,583,131 3,094,191 46,631,646 2010 2,345,055,978 1,453,926,748 277,937,220 1,163,687,589 12,301,939 824,188,337 16,930,741 2,820,095 47,190,057 2011 2,414,952,112 1,589,030,349 242,848,122 1,331,160,469 15,021,758 767,504,822 [7] 2,506,991 6,572,384 49,337,563 2012 2,524,320,134 1,669,298,095 281,461,580 1,371,402,290 16,434,225 784,396,853 12,340,655 2,109,594 56,174,937 2013 2,855,059,420 1,876,348,448 311,993,954 1,539,658,421 24,696,073 897,847,151 14,051,771 5,778,377 61,033,674 2014 3,064,301,358 1,996,765,080 353,141,112 1,614,213,171 29,410,796 976,223,247 17,572,338 2,582,617 71,158,076 2015 3,302,677,258 2,183,074,421 389,888,722 1,759,740,317 33,445,382 1,022,358,916 17,952,938 2,089,101 77,201,882 2016 3,333,449,083 2,161,371,562 345,552,427 1,786,123,738 29,695,397 1,073,907,715 19,879,671 2,457,466 75,832,669 2017 3,416,714,139 2,205,956,951 338,529,154 1,838,403,489 29,024,308 1,123,473,137 21,831,660 1,948,783 63,503,608 2018 3,465,466,627 2,234,683,225 262,742,024 1,933,485,246 38,455,955 1,133,199,527 22,664,503 1,201,166 73,718,206 2019 3,564,583,961 2,258,708,451 277,057,735 1,942,182,201 39,468,515 1,207,553,842 16,001,974 1,563,070 80,756,624 2020 3,493,067,956 2,134,733,934 263,563,107 1,837,443,578 33,727,249 1,268,076,594 17,115,476 1,082,111 72,059,841 2021 4,111,569,512 2,767,063,065 419,008,841 2,294,050,574 54,003,650 1,258,170,886 23,425,026 4,620,713 58,289,822 2022 4,901,514,194 3,379,669,998 475,871,099 2,818,638,806 85,160,093 1,417,809,803 28,909,393 4,445,883 70,679,117 2023 4,694,335,168 3,018,542,376 456,940,780 2,509,351,149 52,250,447 1,566,109,766 33,780,186 1,654,075 74,248,765 2024 5,100,489,478 3,328,519,117 565,085,519 2,704,613,774 58,819,824 1,661,154,748 29,416,540 3,451,349 77,947,724 2025 5,313,762,307 3,497,604,748 486,383,988 2,936,641,906 74,578,854 1,694,434,489 28,137,049 2,974,087 90,611,934

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 1-6. Gross Collections, by Type of Tax, Fiscal Years 1960 – 2025—Continued

Footnotes

[1] Gross collections include penalties and interest in addition to taxes.

[2] Includes taxes on corporation income (Form 1120 series) and on unrelated business income from tax-exempt organizations (Form 990-T).

[3] Income tax reported for estates and trusts is included in individual income tax in Fiscal Years (FY) 1960–2007. Beginning with FY 2008, estate and trust income tax

is reported separately.

[4] Includes taxes for Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI); unemployment insurance under the Federal Unemployment Tax Act (FUTA);

and railroad retirement under the Railroad Retirement Tax Act (RRTA).

[5] Excludes excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. The Internal Revenue Service col lected taxes on alcohol and tobacco until FY 1988 and taxes on firearms until FY 1991.

[6] Represents fiscal-year transitional period, July 1976 through September 1976, resulting from redefinition of the term “fiscal year.” FY 1976 covered July 1975

through June 1976 (earlier years were similarly defined). FY 1977 covered October 1976 through September 1977 (subsequent years are similarly defined).

[7] The estate tax was temporarily repealed for deaths in Calendar Year (CY) 2010 before being reinstated retroactively with a $5-million exemption as part of the Tax

Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. As a result of this legislation, the estates of CY 2010 decedents could elect to file either Form 706 (estate and generation-skipping transfer tax return), due September 19, 2011, or Form 8939 (allocation of increase in basis for property acquired from a decedent), due January 17, 2012. The law also provided a $5-million exemption for the estates of CY 2011 decedents. These tax law changes significantly reduced estate tax gross collections in FY 2011 relative to other fiscal years.

NOTES:

Detail may not add to totals because of rounding.

All money amounts are in current dollars.

This table shows gross collections. Gross collections less refunds equal net collections. See Table 1-1 for data on refunds and net collections.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 1-7. Number of Refunds Issued, by Type of Refund and State, Fiscal Year 2025

Business

income taxes [2]

Estate and trust income tax

Employment

taxes [3]

Estate

tax

Gift

tax

Excise taxes [4]

State or area

Total Internal

Revenue refunds [1]

Individual income tax

(1) (2) (3) (4) (5) (6) (7) (8)

United States, total 120,571,556 440,100 116,872,482 372,735 2,750,057 3,775 1,125 131,282 Alabama 1,655,615 3,188 1,612,607 4,330 33,796 25 15 1,654 Alaska 262,462 795 252,618 654 7,981 d 0 d Arizona 2,464,426 8,929 2,400,224 5,552 47,456 59 33 2,173 Arkansas 982,125 2,227 956,251 1,976 20,613 d d 1,042 California 13,022,177 63,901 12,513,110 39,212 392,970 635 138 12,211 Colorado 2,105,868 6,391 2,036,235 6,828 53,659 60 27 2,668 Connecticut 1,336,011 3,726 1,294,105 6,683 29,984 76 17 1,420 Delaware 388,519 3,965 364,011 6,033 13,808 d d 681 District of Columbia 252,376 1,344 242,103 1,017 7,528 11 0 373 Florida 8,980,657 46,214 8,704,592 32,079 189,661 406 134 7,571 Georgia 3,765,118 10,888 3,667,083 8,054 75,115 82 10 3,886 Hawaii 498,351 2,060 484,778 2,046 9,074 17 11 365 Idaho 642,398 1,760 620,073 1,344 18,291 d d 905 Illinois 4,635,447 16,003 4,492,127 20,186 100,402 163 37 6,529 Indiana 2,539,936 4,746 2,488,826 4,391 39,337 24 13 2,599 Iowa 1,107,183 4,526 1,078,499 1,993 20,344 d d 1,797 Kansas 1,003,511 2,993 974,830 2,804 21,303 26 3 1,552 Kentucky 1,551,178 2,603 1,516,735 3,367 27,064 15 20 1,374 Louisiana 1,565,380 4,121 1,518,605 2,878 38,383 d d 1,366 Maine 516,453 1,762 499,982 1,676 12,169 d d 844 Maryland 2,220,995 6,484 2,160,254 6,905 45,351 50 16 1,935 Massachusetts 2,626,719 9,426 2,542,899 14,405 56,951 115 41 2,882 Michigan 3,622,604 10,650 3,526,806 11,436 70,149 61 20 3,482 Minnesota 2,080,136 6,144 2,021,504 4,523 44,900 41 15 3,009 Mississippi 982,239 2,057 955,126 1,350 22,591 d d 1,099 Missouri 2,161,902 10,537 2,087,779 8,534 52,143 d d 2,863 Montana 395,992 2,673 379,334 1,135 12,157 d d 684 Nebraska 699,682 2,722 679,021 1,362 14,703 d d 1,857 Nevada 1,218,719 5,013 1,181,696 4,884 26,083 41 14 988

New Hampshire 541,985 1,671 524,939 2,988 11,749 d d 617 New Jersey 3,370,554 11,831 3,257,127 12,648 85,347 114 28 3,459 New Mexico 724,945 2,358 704,460 1,443 16,113 d d 551 New York 7,359,020 41,627 7,070,093 24,913 215,663 346 123 6,255 North Carolina 3,720,328 10,203 3,626,046 9,068 71,166 66 23 3,756 North Dakota 269,486 885 260,528 565 6,678 d d 818 Ohio 4,312,675 11,225 4,215,997 10,543 70,181 87 27 4,615 Oklahoma 1,302,577 3,378 1,265,433 3,516 28,705 d d 1,519 Oregon 1,431,470 4,850 1,381,563 3,995 39,247 33 13 1,769 Pennsylvania 4,843,477 9,746 4,723,874 14,938 89,231 96 56 5,536 Rhode Island 429,520 1,232 418,327 1,624 7,893 d d 425 South Carolina 1,851,653 5,246 1,807,481 4,365 32,277 31 12 2,241 South Dakota 336,600 1,297 324,755 2,353 7,531 d d 653 Tennessee 2,515,053 5,223 2,449,874 6,538 50,871 49 14 2,484 Texas 11,119,757 40,032 10,786,085 34,930 245,067 272 77 13,294 Utah 1,168,270 3,239 1,133,352 2,154 28,372 d d 1,128 Vermont 247,920 971 239,052 1,147 6,333 d d 407 Virginia 3,049,161 9,054 2,962,126 9,092 65,540 66 13 3,270 Washington 2,791,633 8,152 2,697,969 8,499 73,973 71 44 2,925 West Virginia 610,895 1,036 598,557 954 9,707 d 0 d Wisconsin 2,132,647 5,702 2,081,270 6,650 36,173 34 12 2,806 Wyoming 215,104 1,999 204,427 1,384 6,878 d d 403 U.S. Armed Services overseas and territories other than Puerto Rico 116,172 d d 48 4,793 0 d 36 Puerto Rico 292,962 434 260,779 67 31,609 d d 52 International 533,311 10,765 515,155 676 4,994 279 35 1,407 Undistributed [5] 202 d d 0 0 0 0 0 Child tax credit [6] 14,044,334 N/A 14,044,334 N/A N/A N/A N/A N/A Earned income tax credit [6] 22,192,490 N/A 22,192,490 N/A N/A N/A N/A N/A

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 1-7. Number of Refunds Issued, by Type of Refund and State, Fiscal Year 2025—Continued

Footnotes d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

N/A—Not applicable.

[1] Includes overpayment refunds, refunds resulting from examination activity, refundable tax credits, and other refunds required by law. Excludes refunds credited to

taxpayer accounts for tax liability in a subsequent year.

[2] Includes refunds of taxes on corporation income (Form 1120 series) and on unrelated business income from tax-exempt organizations (Form 990-T).

[3] Includes refunds on self-employment income taxes under the Self-Employment Insurance Contributions Act (SECA); railroad retirement taxes under the Railroad

Retirement Tax Act (RRTA); unemployment insurance taxes under the Federal Unemployment Tax Act (FUTA); and Old-Age, Survivors, Disability and Hospital Insurance (OASDHI) taxes on salaries and wages under the Federal Insurance Contributions Act (FICA).

[4] Excludes refunds of excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau.

[5] Includes refunds of tax and excess withholding payments not classified by state as of the end of the fiscal year because they had not been applied to taxpayer

accounts.

[6] Reflects refundable portions of credits only. Shown separately for information purposes. Counts are included in the state figures and U.S. totals.

NOTE:

Classification by state is based on the individual’s address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a state other than the state in which the individual resided. Similarly, taxes withheld and reported by employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more states.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 1-8. Amount of Refunds Issued, Including Interest, by Type of Refund and State, Fiscal Year 2025

[Money amounts are in thousands of dollars]

Estate and trust income tax

Employment

taxes [4]

Estate

tax

Gift

tax

Excise taxes [5]

State or area

Total Internal Revenue refunds [1]

Business

income taxes [2]

Individual income tax [3]

(1) (2) (3) (4) (5) (6) (7) (8) United States, total 638,785,361 36,530,441 516,404,701 5,457,909 73,603,658 1,820,687 −19,819 4,987,784 Alabama 5,946,529 161,707 4,994,017 36,086 738,804 3,207 760 11,947 Alaska 879,547 21,725 768,504 9,517 76,401 d [6] d Arizona 8,934,751 243,954 7,203,769 70,565 1,376,952 17,225 873 21,413 Arkansas 3,593,747 206,583 2,922,245 31,000 399,081 d d 32,290 California 57,872,207 4,537,057 39,661,077 397,617 12,447,396 542,885 37,813 248,362 Colorado 7,800,851 361,523 5,871,928 83,865 1,426,315 30,929 3,766 22,525 Connecticut 5,959,899 727,005 3,977,156 127,688 1,072,627 42,399 −82,286 95,311 Delaware 1,865,435 278,899 1,034,150 244,982 302,240 d d 6,475 District of Columbia 1,415,144 268,259 758,414 21,568 357,536 3,548 [6] 5,818 Florida 36,495,085 1,068,697 29,382,952 409,005 5,294,263 151,394 16,920 171,853 Georgia 14,646,055 700,804 11,952,226 77,712 1,728,968 32,141 50 154,154 Hawaii 1,828,465 98,707 1,392,455 19,838 266,388 4,334 114 46,629 Idaho 2,478,614 377,568 1,756,975 8,422 323,726 d d 7,135 Illinois 19,533,792 2,040,690 13,704,995 477,232 3,127,251 54,626 179 128,818 Indiana 8,738,468 515,028 7,276,725 35,373 855,695 4,046 440 51,161 Iowa 3,784,130 207,118 3,004,923 16,744 380,890 d d 170,639 Kansas 3,630,412 150,917 2,770,066 19,062 597,138 26,746 −4,238 70,721 Kentucky 5,252,865 198,107 4,259,158 43,924 736,998 1,957 224 12,496 Louisiana 6,382,624 93,339 5,182,948 31,726 1,037,064 d d 30,257 Maine 1,674,481 61,397 1,231,320 25,662 286,291 d d 63,900 Maryland 8,021,929 187,028 6,522,839 104,105 1,170,751 24,389 74 12,743 Massachusetts 10,747,224 825,381 7,758,578 182,009 1,834,478 42,226 3,453 101,099 Michigan 12,945,096 946,127 10,006,264 125,675 1,729,211 11,789 534 125,496 Minnesota 7,954,451 826,777 5,404,129 42,324 1,447,500 10,606 423 222,692 Mississippi 3,801,459 59,565 3,246,663 7,865 468,716 d d 15,720 Missouri 7,517,336 456,211 5,863,234 80,989 1,075,872 d d 23,566 Montana 1,285,940 39,800 1,043,282 7,468 191,265 d d 3,382 Nebraska 2,330,172 32,459 1,916,668 19,095 305,355 d d 45,969 Nevada 5,035,636 304,549 3,825,850 239,509 601,680 43,410 −203 20,840 New Hampshire 1,952,934 80,320 1,543,698 50,605 259,028 d d 17,027 New Jersey 18,869,544 5,607,359 10,296,290 198,970 2,621,524 41,986 1,250 102,165 New Mexico 2,475,175 38,684 1,961,469 21,880 450,561 d d 2,213 New York 31,474,485 3,448,681 21,914,220 393,452 5,402,281 210,526 4,597 100,728 North Carolina 13,332,866 824,385 10,434,068 71,742 1,939,904 27,294 95 35,379 North Dakota 990,459 46,509 780,620 15,635 145,419 d d 4,806 Ohio 15,063,897 537,222 11,575,605 141,382 2,241,949 40,680 3,421 523,639 Oklahoma 4,794,058 76,992 3,894,097 27,450 681,756 d d 108,934 Oregon 4,713,538 107,395 3,607,150 34,799 952,115 4,711 587 6,782 Pennsylvania 18,179,765 1,633,811 13,396,103 177,540 2,909,778 27,153 3,932 31,448 Rhode Island 1,533,352 123,701 1,128,812 13,126 258,969 d d 4,766 South Carolina 5,925,010 58,244 5,124,243 29,065 681,933 7,085 96 24,344 South Dakota 1,372,912 205,813 933,684 117,634 104,326 d d 5,475 Tennessee 9,732,030 565,286 7,566,841 93,225 1,214,348 29,243 658 262,428 Texas 50,669,913 3,655,634 38,725,857 609,808 5,862,805 156,877 6,787 1,652,144 Utah 4,561,010 472,254 3,341,080 25,184 688,829 d d 21,790 Vermont 877,407 60,106 600,920 8,538 202,714 d d 689 Virginia 11,396,103 483,883 8,979,467 131,275 1,759,172 21,534 940 19,831 Washington 10,680,625 448,478 8,244,158 92,772 1,778,998 61,481 3,034 51,704 West Virginia 1,884,629 53,199 1,648,060 5,990 171,652 d [6] d Wisconsin 6,850,368 537,333 5,404,961 100,852 694,497 18,530 159 94,036 Wyoming 890,001 21,811 678,755 89,683 93,635 d d −601 U.S. Armed Services overseas and territories other than Puerto Rico 434,790 d d 7,321 102,324 [6] d 25 Puerto Rico 1,104,398 7,519 500,386 142 595,040 d d 574 International 3,786,503 1,181,774 2,506,988 3,213 90,663 5,576 −32,649 30,938 Advance Premium Tax Credit/Cost Sharing Reduction/Basic Health Program [7] 151,079,996 N/A 151,079,996 N/A N/A N/A N/A N/A Undistributed [8] 5,807,253 d d 0 42,591 32,888 −358 −43,515 Child tax credit [9] 26,469,808 N/A 26,469,808 N/A N/A N/A N/A N/A Earned income tax credit [9] 65,215,373 N/A 65,215,373 N/A N/A N/A N/A N/A

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 1-8. Amount of Refunds Issued, Including Interest, by Type of Refund and State, Fiscal Year 2025—Continued

Footnotes d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

N/A—Not applicable.

[1] Includes overpayment refunds, refunds resulting from examination activity, refundable tax credits, and other outlays required by law. Also includes $16.8 billion in

[2] Includes refunds of taxes on corporation income (Form 1120 series) and on unrelated business income from tax-exempt organizations (Form 990-T).

[3] The average individual income tax refund (based on Forms 1040, 1040-A, and 1040-EZ) was $3,173. This calculation excludes refunds of $151.1 billion for the

Advance Premium Tax Credit/Cost Sharing Reduction provisions of the Affordable Care Act and $5.5 million in undistributed refunds.

[4] Includes refunds of self-employment income taxes under the Self-Employment Insurance Contributions Act (SECA); railroad retirement taxes under the Railroad

Retirement Tax Act (RRTA); unemployment insurance taxes under the Federal Unemployment Tax Act (FUTA); and Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI) taxes on salaries and wages under the Federal Insurance Contributions Act (FICA).

[5] Excludes refunds of excise taxes collected by U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Beginning with Fiscal Year

(FY) 2015, some refunds which had been classified as excise tax refunds in prior years were reclassified as corporate tax refunds.

[6] Less than $500.

[7] The Advance Premium Tax Credit (APTC) and Cost Sharing Reduction (CSR) are provisions of the Patient Protection and Affordable Care Act of 2010. Beginning

with FY 2018, an executive order was issued to discontinue CSR payments to insurance companies. The APTC data included in this table represent advance payment of a refundable tax credit that helps taxpayers pay for their health insurance premiums on a monthly basis. The APTC is available when taxpayers purchase health insurance through the Health Insurance Marketplace and meet other specific criteria. The Basic Health Program provides states with the option to establish and operate a health benefit coverage program for low-income individuals as an alternative to Health Insurance Marketplace coverage under the Affordable Care Act.

[8] Includes refunds of tax and excess withholding payments not classified by state as of the end of the fiscal year because they had not been applied to taxpayer ac counts. Undistributed amounts may be negative when adjustments to taxpayer accounts have not been completed.

[9] Reflects refundable portions of credits only. Shown separately for information purposes. Refund amounts are included in the state figures and U.S. totals.

NOTES:

Detail may not add to totals because of rounding.

Collection and refund data may not be comparable for a given fiscal year because payments made in prior years may be refunded in the current fiscal year. Adjustments to prior-year returns made in FY 2025 may result in negative amounts when such adjustments exceed current-year refunds. See Table 1-5 for collections data.

Classification by state is based on the individual’s address (or in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a state other than the state in which the individual resided. Similarly, taxes withheld and reported by employers located near a state boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring state. Also, while taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more states.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Service to Taxpayers¶

This section of the Data Book provides information on the ways the IRS provides assistance, not only to taxpayers but also to tax-exempt organizations and government entities. The IRS aids taxpayers in meeting their federal tax return filing and payment obligations through its telephone helplines, via IRS.gov, at IRS Taxpayer Assistance Centers, and by volunteer-provided income tax assistance.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers resolve problems with the IRS, protects taxpayers’ rights enumerated

Highlights of the Data

in the Taxpayer Bill of Rights, and recommends changes that will help to avoid issues. Taxpayers may request TAS’s assistance.

In addition to helping taxpayers meet their tax responsibilities, the IRS devotes significant resources to meeting the special needs of tax-exempt organizations, employee retirement plans, and government entities in complying with tax laws. While these entities are not subject to federal income tax, they nonetheless represent a significant aspect of tax administration.

In Fiscal Year (FY) 2025, the IRS assisted 50.4 million taxpayers through correspondence, its enterprise-wide telephone helplines, or at Taxpayer Assistance Centers (Table 2-1).
In FY 2025, the IRS provided self-assistance to taxpayers through 958.9 million visits to IRS.gov, including

416.8 million inquiries to the “Where’s My Refund” application, and the IRS2GO mobile app had 9.3 million active users (Table 2-2).

Taxpayers downloaded nearly 590.7 million files (such as tax forms and instruction documents) from IRS.gov during FY 2025 (Table 2-2).
During FY 2025, the IRS issued 12.7

~~Internal Revenue Service Data Book, 2025~~

million Identity Protection Personal Identification Numbers (IP PINs) to taxpayers. Of these, 1.9 million were issued electronically through IRS.gov (Tables 2-1 and 2-2).

In FY 2025, IRS.gov processed 16.3 million Direct Pay settlements. Taxpayers established or revised almost 1.8 million online installment agreements, and the number of taxpayers requesting, through IRS. gov, to receive their tax transcripts either online or by mail totaled 111.6 million (Table 2-2).
In FY 2025, the IRS hosted 833 taxpayer outreach events for small business and self-employed taxpayers,

many of them virtual, attracting 263,149 participants (Table 2-1).

The IRS provided return preparation assistance through its Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs, preparing 2.9 million returns with the aid of 76,314 volunteers in FY 2025 (Table 2-1).
In FY 2025, Taxpayer Advocate Service received 229,760 new requests for assistance and closed 241,546 cases, including those received in prior fiscal years. Of the new requests, 16.7% were for assistance processing amended returns (Table 2-3).

~~Internal Revenue Service Data Book, 2025~~

Tax-Exempt Activities

The IRS closed 145,202 applications for tax-exempt status in FY 2025. The IRS approved taxexempt status for 88.6% of these applications (Table 2-4).
In FY 2025, the IRS recognized nearly 2.1 million organizations, including new determinations, as tax exempt. More than 1.9 million of these organizations were exempt

under Internal Revenue Code Section 501(c), with 1.6 million of these qualifying as tax exempt under Internal Revenue Code Section 501(c)(3) (Table 2-6).

~~Internal Revenue Service Data Book, 2025~~

~~Download XLSX~~

Table 2-1. Selected Taxpayer Assistance and Education Programs, by Type of Assistance or Program, Fiscal Year 2025

Type of assistance or program Number or percentage

Enterprise telephone assistance, total [1] 38,890,743 Automated 10,331,656 Live 28,559,087 Enterprise telephone level of service (percentage) [2] 53.3 Average speed of answer for live telephone assistance (minutes) 14.4 Customer Service Representative toll-free telephone assistance, total [3] 27,540,877 Automated 8,981,501 Live 18,559,376 Customer Service Representative level of service (percentage) [4] 60.5 Customer Service Representative level of service with automation (percentage) [5] 69.1 Average speed of answer for live toll-free telephone assistance (minutes) 8.9 Tax/Law & Accounts Interactive Voice Response Survey satisfaction rate (percentage) [6] 87.0 Toll-free assistance Trust Score [7] 80.0 Taxpayer Assistance Center contacts [8] 1,954,678 Accuracy of toll-free telephone assistance:

Tax law questions (percent accurate) 86.3 Account questions (percent accurate) 85.2 Taxpayer correspondence:

Total correspondence and amended returns closed [9] 9,595,316 Correspondence customer satisfaction rate (percentage) [10] n.a. Forms and publications (paper products):

Orders for forms, publications, and other paper products 1,095,109 Number of non-IRS outlets stocking paper products [11] 6,086 Disaster and emergency assistance:

Disaster incidents:

Federally declared incidents [12] 28 Areas qualifying for relief [13] 700 Taxpayers assisted:

Number of toll-free disaster hotline calls 65,795 Taxpayer education and tax return preparation for individual taxpayers:

Federal returns prepared through Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs 2,915,907 Volunteers assisting in taxpayer education and return preparation programs 76,314 Volunteer Tax Preparation Assistance sites 9,130 Volunteer Income Tax Assistance and Tax Counseling for the Elderly (percent accurate) [14] 95.8 Identity Protection Personal Identifcation Numbers issued [15] 12,700,000 Taxpayer outreach for small business and self-employed taxpayers:

Number of events [16] 833 Number of participants 263,149 Electronic newsletter subscriptions:

Number targeted to small business owners 488,396 Number targeted to payroll providers 159,694 Number targeted to tax professionals:

e-News for Tax Pros 463,717 IRS Outreach Connection 148,475 n.a.—Not available.

[1] Includes calls answered across the Service, including telephone lines serving individuals, small business/self-employed, large business and international, and tax-exempt

and government entities.

[2] The Enterprise level of service measures the relative success rate of taxpayers calling to speak with an IRS assistor.

[3] Includes calls answered by Accounts Management (AM) Customer Service Representatives (CSRs) and automated calls. These telephone lines serviced 71% of all

telephone traffic in Fiscal Year (FY) 2025. These lines are included in the Enterprise Telephone assistance volumes above.

[4] The CSR level of service measures the relative success rate of taxpayers calling to speak with a CSR. The CSR level of service includes telephone lines answered

by AM CSRs only. This is the IRS's official measure for telephone level of service.

[5] In addition to answers provided by assistors, the IRS also provides phone service to taxpayers using automation. To better demonstrate the percentage of taxpay ers receiving service from either an IRS assistor or through automation, the IRS developed a new measure that expands on the CSR level of service to include these automated calls.

[6] Based on a telephone survey of customers who called an IRS AM toll-free number to assess their satisfaction with the service they received during their calls.

[7] Based on a telephone survey of customers who called an IRS AM toll-free number and were asked to assess their experiences with the service they received during their

calls. This score follows the Office of Budget and Management (OMB) methodology for calculating Trust, which is posted on Performance.gov. OMB’s Federal Trust goal is 75 or greater.

[8] Includes contacts at 363 IRS Taxpayer Assistance Centers (TACs) and 18 Virtual Service Delivery sites. Excludes Volunteer Income Tax Assistance and Tax

Counseling for the Elderly sites, which are shown separately in this table.

[9] Includes AM adjustments, including individual and business taxpayer correspondence for domestic and international taxpayers; individual and business amended

returns processed; injured spouse claims; applications for Individual Taxpayer Identification Numbers; and applications for exempt organizations and employee plans.

[10] The percentage shown in this table represents the results from the AM Customer Satisfaction (Adjustments) survey and reflects the level of customer satisfaction

with adjustment processing and handling of customer account correspondence, claims, and amended returns. Due to an issue with the contractor, survey results are not available for FY 2025.

[11] Represents the number of approved organizations that distribute paper forms, instructions, and publications. Some organizations may have multiple sites.

[12] Reflects events where the Federal Emergency Management Agency (FEMA) designated disaster areas and the IRS granted administrative tax relief.

[13] Following a disaster, the governor of the affected state may request a declaration by the president. Therefore, while a disaster incident is declared for a state or ter

ritory, typically only a few counties, parishes, municipalities, independent cities, etc., receive relief for each event.

[14] Represents the Quality Statistical Sample accuracy rate of federal returns prepared at Volunteer Income Tax Assistance and Tax Counseling for the Elderly sites.

[15] Represents the number of Identity Protection Personal Identification Numbers (IP PINs) assigned to qualified taxpayers.

[16] Includes tax practitioner institutes, small business forums, small business tax workshops, tax practitioner and payroll provider meetings, governmental contacts,

and miscellaneous stakeholder meetings and events. Includes virtual technology-based sessions. SOURCES: Taxpayer Services, Operations Support, Program Management Office; Small Business/Self-Employed, Communications, Outreach, Systems and

Solutions; Communications and Liaison, National Public Liaison.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 2-2. Selected Online Taxpayer Assistance, by Type of Assistance, Fiscal Year 2025

Type of assistance Number or percentage

Assistance provided through IRS.gov:

IRS website usage [1]:

Number of visits 958,867,542

Number of page views 4,302,635,594

Number of downloads 590,663,235

Electronic transactions, total 2,750,405,852

Direct Pay settlements [2] 16,312,721

Get Transcript Mail [3] 767,314

Get Transcript Online [4] 110,784,899

ID Verify Web tool [5] 1,117,513

Identity Protection Personal Identification Numbers issued [6] 1,947,287

Income Verification Express Service [7] 4,159,136

Interactive Tax Assistant [8] 2,139,191

IRS2GO active users [9] 9,345,197

Online Account sessions accessed [10] 158,892,846

Online Employer Identification Number applications 7,487,705

Online Installment Agreements [11] 1,758,873

Tax Withholding Estimator tool [12] 2,849,893

Transcript Delivery System requests fulfilled [13] 2,005,688,427

“Where's My Amended Return” inquiries 10,373,018

“Where’s My Refund” inquiries 416,781,832

Enterprise Taxpayer Self-Assistance Participation Rate (percentage) [14] 96.6

[1] Online assistance is reported as visits, page views, and downloads from www.irs.gov and related hostnames. A website visit is a session that begins when a user

views their first webpage and ends when the user leaves the IRS.gov domain. Users may access multiple webpages during a single visit to the IRS website; these are counted as page views. Only cookied visits and page views are counted. A download is the process of copying a file, such as a tax form or instructions, from the IRS.gov website to the user’s personal device.

[2] Represents the total count of payment settlements plus payment reversals from the Direct Pay Application. In prior years, only Direct Pay transactions for individu als were included in these counts; however, in Fiscal Year (FY) 2025, business payments as of October 18, 2025, are also included.

[3] Taxpayers may access the Get Transcript by Mail application by visiting IRS.gov and selecting the “Get Your Tax Record” link. Taxpayers are granted access to

Get Transcript by Mail after completing Secure Access eAuthentication. After successfully registering, the taxpayer may order a tax return transcript and/or a tax account transcript based on the type and year. The transcript will be delivered by mail to the address on file with the IRS.

[4] Taxpayers may access the Get Transcript Online application by visiting IRS.gov and selecting the “Get Your Tax Record” link. Taxpayers are granted access to Get

Transcript Online after completing Secure Access eAuthentication. After successfully registering, taxpayers may select available transcripts (tax return, tax account,

record of account, wage and income, and/or verification of nonfiling letter) based on the type and year. Transcripts may be viewed online, printed, and/or downloaded. Multiple transcripts may be ordered in one session.

[5] Represents the number of successful online taxpayer verifications completed. The ID Verify Web tool allows victims of identity theft who have not filed a current

return to resolve issues with their accounts online; taxpayers no longer have to travel to a Taxpayer Assistance Center or call the IRS.

[5] Represents the number of successful online taxpayer verifications completed. The ID Verify Web tool allows victims of identity theft who have not filed a current

return to resolve issues with their accounts online; taxpayers no longer have to travel to a Taxpayer Assistance Center or call the IRS.

[6] Represents the number of Identity Protection Personal Identification Numbers (IP PINs) issued online only. Additional IP PINs were issued through other means;

see Table 2-1 for information on all IP PINs issued.

[6] Represents the number of Identity Protection Personal Identification Numbers (IP PINs) issued online only. Additional IP PINs were issued through other means;

[7] Represents the number of transcript requests received electronically from registered participants. The Income Verification Express Service (IVES) allows third- or

fourth-party businesses (participants) to send requests for transcripts electronically for income verification purposes.

[8] Represents the number of interactions completed using the Interactive Tax Assistant (ITA). The ITA is a tax law resource that takes taxpayers through a series of

questions and provides answers to their tax law questions.

[9] Includes the number of users who opened the IRS2GO mobile application at least once during the fiscal year.

[10] Represents the count of sessions of authorized users who accessed the Individual Online Account (IOLA) application. Taxpayers may access their IOLA to view

balance due information, to make and schedule payments, set up short-term or long-term payment plans, view payment history, access tax records, view digital copies of notices and letters, and approve tax professional authorizations.

[11] Includes the number of individual and business installment agreements established or revised online. It also includes the number of short-term extensions (30,

60, and 120 days) and the number of agreements that required the taxpayer to pay the balance immediately. For information on all Installment Agreements, see Table 4-1.

[12] Represents the number of Tax Withholding Estimator tool completion events. A change in methodology was made during FY 2024, which excludes sessions where

users generated results but did not download the Form W-4.

[13] The Transcript Delivery System enables authorized tax practitioners to order tax accounts, tax return transcripts, and other tax information for their business and indi vidual clients. Requests are returned to the practitioner’s computer through a secure online connection within minutes of the request. Beginning in FY 2017, the count changed from counting requests received to actual requests delivered or resolved. The change was made to be consistent with other transcript applications offered.

[14] The percentage of taxpayers using self-assistance tools for their service needs. Beginning in FY 2017, the IRS replaced the Taxpayer Self-Assistance Rate with

a new metric, Enterprise Taxpayer Self-Assistance Participation Rate. The new metric includes established self-service channels such as Where’s My Refund, Online Employer Identification Number applications, Interactive Tax Assistant, Where’s My Amended Return, Get Transcript Online or by Mail, IRS Data Retrieval Tool, Transcript Delivery System, Income Verification Express Service, electronic payments, online payment agreements, and automated calls to the IRS. The

metric demonstrates the IRS’s progress toward providing more service options and taxpayers’ adoption of self-assistance. As new self-assistance applications are provided to the public, they will be added to the methodology.

NOTE: The IRS Video Portal and IRS Data Retrieval Tool were discontinued in FY 2024.

SOURCES: Online Services, IRS.gov; Taxpayer Services, Operations Support, Program Management Office.

~~Internal Revenue Service Data Book, 2025~~

~~Download XLSX~~

Table 2-3. Taxpayer Advocate Service: Post-Filing Taxpayer Assistance Program, by Type of Primary Issue and Relief, Fiscal Year 2025

Type of primary issue and relief Number Percentage of total

Taxpayer Advocate Service cases received, top fifteen receipts by type of primary issue [1]:

Total 229,760 100.0 Processing Amended Return 38,381 16.7 Pre-Refund Wage Verification Hold 34,517 15.0 Returned/Stopped Refunds 13,710 6.0 Identity Theft 10,897 4.7 Decedent Account Refunds 8,539 3.7 Lost or Stolen Refund 7,463 3.2 Taxpayer Protection Program Issues [2] 7,252 3.2 Closed Underreporter Program 5,985 2.6 Other Collection Issues 5,836 2.5 Missing/Incorrect Payments 5,426 2.4 Unable to Pay (currently not collectible) 5,195 2.3 Processing Original Return 5,158 2.2 Installment Agreements 4,162 1.8 Math Error 4,154 1.8 IRS Offset 4,145 1.8 All Others 68,940 30.0 Taxpayer Advocate Service cases closed, by type of relief [1]:

Total 241,546 100.0 Relief provided to taxpayer, total 171,086 70.8 Taxpayer Assistance Order issued [3] 267 0.1 No Taxpayer Assistance Order issued [3] 170,819 70.7 Full relief 148,655 61.5 Individual taxpayer issue [4, 8] 145,533 60.3 Systemic issue [5, 8] 3,122 1.3 Partial relief 22,164 9.2 Individual taxpayer issue [4, 8] 21,683 9.0 Systemic issue [5, 8] 481 0.2 No relief provided to taxpayer, total 70,460 29.2 Taxpayer Assistance Order rescinded [3] 29 [6] No Taxpayer Assistance Order issued [3] 70,431 29.2 No response from taxpayer 33,210 13.7 Full relief already provided by IRS [7] 22,075 9.1 Taxpayer withdrew application for assistance 2,604 1.1 Hardship not related to revenue laws 884 0.4 Hardship not validated 885 0.4 Tax law precluded relief 3,693 1.5 All others 7,080 2.9

[1] This table displays the total number of cases received by the Taxpayer Advocate Service (TAS) in Fiscal Year (FY) 2025 as well as the top 15 types of primary

issues. TAS cases can have more than one issue but they are categorized by their primary issue. TAS generally receives cases from any of the following sources: IRS employee referrals based on IRS guidance, direct taxpayer requests for assistance (by phone, in person, outreach activities, or through correspondence), practitioners, and congressional office referrals. In FY 2025, of the 229,760 TAS case receipts, 46,099 receipts, or 20% of all receipts, were from congressional offices. From FY 2000 through FY 2019, TAS congressional receipts averaged 7% of all cases received. However, due to an increased backlog because of the effects of the COVID-19 pandemic, more taxpayers reached out to their congressional representatives, who in turn contacted TAS to address the taxpayers’ issues with the IRS.

[2] Includes cases detected through the Taxpayer Protection Program process as potential stolen identity returns.

[3] The National Taxpayer Advocate has the authority to issue a Taxpayer Assistance Order (TAO) when a taxpayer is suffering or about to suffer a significant hard

ship as a result of the manner in which the Internal Revenue laws are being administered if relief is not granted. A TAO directs an IRS organizational unit to take a specific action or to review, expedite consideration of, or reconsider a taxpayer’s case. In the majority of cases, TAS can resolve taxpayers’ issues without issuing TAOs. A TAO may be issued in one fiscal year and closed in another.

[4] An individual taxpayer issue is a single issue (applicable to an individual, corporation, or other entity) that requires a change or modification to an account.

[5] A systemic issue may result in a change or modification to an established IRS procedure, process, or operation (e.g., computer program) that potentially impacts more

than one taxpayer.

[6] Less than 0.05%.

[7] Another IRS division provided relief before TAS intervention. Due to a system change, this metric was renamed from "No relief provided by Taxpayer Advocate

Service".

[8] Due to a system change, TAS no longer tracks Individual Issue Relief and Systemic Issue Relief separately as of August 2025. NOTES:

Cases may be received in one fiscal year and closed in another.

Detail may not add to totals because of rounding.

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers resolve problems with the IRS, protects taxpayers’ rights under the Taxpayer Bill of Rights, and recommends changes that will prevent the problems. SOURCE: Taxpayer Advocate Service, Technical Analysis & Guidance. More information can be found at: Taxpayer Advocate Service.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 2-4. Closures of Applications for Tax-Exempt Status, by Organization Type and Internal Revenue Code Section, Fiscal Year 2025

Closures of applications for tax-exempt status [1]

Type of organization, Internal Revenue Code Section

Total Approved Disapproved Other [2]

(1) (2) (3) (4)

Tax-exempt organizations and other entities, total [3] 145,202 128,642 149 16,411

Section 501(c) by subsection, total 145,162 128,630 148 16,384

(1) Corporations organized under Act of Congress d 0 0 d

(2) Title-holding corporations 130 114 0 16

(3) Religious, charitable, and similar organizations [4] 137,543 121,913 117 15,513

(4) Social welfare organizations 2,083 1,770 13 300

(5) Labor and agriculture organizations 592 526 d d

(6) Business leagues 1,558 1,392 8 158

(7) Social and recreation clubs 1,640 1,451 7 182

(8) Fraternal beneficiary societies 353 314 d d

(9) Voluntary employees’ beneficiary associations 80 73 0 7

(10) Domestic fraternal beneficiary societies 234 211 0 23

(12) Benevolent life insurance associations 96 89 0 7

(13) Cemetery companies 271 263 0 8

(14) State-chartered credit unions 9 d 0 d

(15) Mutual insurance companies 3 d 0 d

(16) Cooperative organizations to finance crop operations d d 0 0

(17) Supplemental unemployment benefit trusts d d 0 0

(19) Veterans’ organizations 536 476 0 60

(25) Holding companies for pensions and other entities 28 25 0 3

(29) Qualifed nonproft health insurance issuers d 0 0 d

Section 501(d) Religious and apostolic associations d d d 27

Section 521 Farmers’ cooperatives d d d 0

d—Not shown to avoid disclosure of information about specific organizations. However, the data are included in the appropriate totals.

[1] Reflects all case closures of applications for the Exempt Organizations function. These include not only initial applications for tax-exempt status, but also other

determinations, such as public charity and private foundation status determinations, advance approval of scholarship grant procedures, and group determinations of tax-exempt status.

[2] Includes applications withdrawn by organizations, applications that did not include the required information, incomplete applications, IRS correction disposals, and

others.

[3] No applications were closed for teacher’s retirement fund associations (Section 501(c)(11)), employee-funded pension trusts (Section 501(c)(18)), black lung benefit

trusts (Section 501(c)(21)), withdrawal liability payment fund (Section 501(c)(22)), veterans’ associations founded prior to 1880 (Section 501(c)(23)), state-sponsored high-risk health insurance (Section 501(c)(26)), state-sponsored workers’ compensation reinsurance organizations (Section 501(c)(27)), and the National Railroad Retirement Investment Trust (Section 501(c)(28)). Tax-exempt status for legal services organizations (Section 501(c)(20)) was revoked effective June 20, 1992; taxexempt status for trusts described in Section 4049 of the Employee Retirement Income Security Act of 1974 (ERISA) (Section 501(c)(24)) was repealed in 2006.

[4] Includes private foundations and nonexempt charitable trusts (Section 4947(a)(1)). Not all organizations described in Section 501(c)(3) must apply for recognition

of tax-exempt status, including churches, interchurch organizations of local units of a church, integrated auxiliaries of a church, conventions or associations of churches, and organizations (other than private foundations as described in Section 509(a)) that have normal gross receipts in each taxable year of not more than $5,000. In addition, organizations may be recognized as tax-exempt under Section 501(c)(3) without filing an application if they are included in a group exemption letter given to an affiliated parent organization.

NOTE:

Organizations that meet the requirements of Internal Revenue Code Section 501(a) are exempt from federal income taxation. Organizations may request a determination regarding recognition of their tax-exempt status by completing and submitting the appropriate application form. Information regarding the requirements for recognition of exemption and the forms used to request a determination can be found in Publication 557, Tax-Exempt Status for Your Organization, and Revenue Procedure 2022–5.

SOURCE: Tax Exempt and Government Entities.

~~Internal Revenue Service Data Book, 2025~~

Table 2-5. Receipts of Form 8976, Notices of Intent To Operate Under Section 501(c)(4), Fiscal Year 2025

Notices of intent to operate under Section 501(c)(4)

~~Download XLSX~~

Type of notification

Total received [1] Acknowledged Rejected [2]

(1) (2) (3)

Notice of Intent To Operate Under Section 501(c)(4), Form 8976 [3] 3,260 3,231 393

[1] Includes notifications received, but not yet acknowledged or rejected. The number of notices acknowledged and rejected may also include notices received in the

prior fiscal year.

[2] Examples of notices that would be rejected include notices from organizations not required to file Form 8976 (e.g., organizations that filed Form 990, Return of

Organization Exempt from Income Tax, Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, or Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or Form 990-EZ, or Form 1024, Application for Recognition of Exemption Under Section 501(a), on or before July 8, 2016, or organizations already exempt under other Internal Revenue Code subsections) or where the IRS cannot confirm an organization’s Employer Identification Number.

[3] The Protecting Americans from Tax Hikes (PATH) Act of 2015 instituted Internal Revenue Code Section 506, which requires an organization to notify the IRS of its

intent to operate as a Section 501(c)(4) organization within 60 days of formation. These organizations (civic leagues, organizations operated exclusively to promote social welfare, and local associations of employees) notify the IRS by electronically submitting Form 8976, Notice of Intent To Operate Under Section 501(c)(4), along with the appropriate user fee. Submission of the Form 8976 does not constitute a request for a determination letter for recognition as tax exempt under 501(c) (4) nor is the acknowledgment of receipt of an organization’s Form 8976 a determination of tax-exempt status by the IRS. An organization that submits a notification on Form 8976 has the option to subsequently request a determination of tax-exempt status by filing Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code. Organizations that intend to operate as Section 501(c)(4) organizations are also required to file Form 990, Form 990-EZ, or Form 990-N.

SOURCE: Tax Exempt and Government Entities.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 2-6. Tax-Exempt Organizations, Nonexempt Charitable Trusts, and Nonexempt Split-Interest Trusts, Fiscal Year 2025

Number of Type of organization, Internal Revenue Code Section organizations

Tax-exempt organizations, nonexempt charitable trusts, and split-interest trusts, total 2,068,741

Recognized Section 501(c) by subsection, total [1] 1,916,367

(1) Corporations organized under Act of Congress 753

(2) Title-holding corporations 4,051

(3) Religious, charitable, and similar organizations [2] 1,596,231

(4) Social welfare organizations 69,617

(5) Labor and agriculture organizations 43,580

(6) Business leagues 57,916

(7) Social and recreation clubs 46,735

(8) Fraternal beneficiary societies 35,127

(9) Voluntary employees’ beneficiary associations 5,386

(10) Domestic fraternal beneficiary societies 14,486

(12) Benevolent life insurance associations 5,381

(13) Cemetery companies 9,643

(14) State-chartered credit unions 1,399

(15) Mutual insurance companies 571

(17) Supplemental unemployment compensation trusts 82

(19) Veterans’ organizations 24,848

(25) Holding companies for pensions and other entities 512

Other 501(c) subsections [3] 49

Recognized Section 501(d) Religious and apostolic associations 239

Section 527 Political organizations 49,048

Nonexempt charitable trusts and split-interest trusts 103,087

[1] The number of organizations, by 501(c) subsections, includes organizations that applied for and received recognition of tax-exempt status, or that are exempt by

virtue of a tax treaty.

[2] Includes private foundations and organizations that are recognized as tax-exempt under Section 501(c)(3) without filing an application because they are included

in a group exemption letter given to an affiliated parent organization. Not all organizations described in Section 501(c)(3) must apply for recognition of tax-exempt status, including churches, interchurch organizations of local units of a church, integrated auxiliaries of a church, conventions or associations of churches, and organizations (other than private foundations as described in Section 509(a)) that have normal gross receipts in each taxable year of not more than $5,000. Section 501(c)(3) organizations that have not applied for recognition of tax-exempt status are not included in this number.

[3] Includes teachers’ retirement funds (Section 501(c)(11)), corporations organized to finance crop operations (Section 501(c)(16)), employee-funded pension trusts

(Section 501(c)(18)), black lung benefit trusts (Section 501(c)(21)), veterans’ associations founded prior to 1880 (Section 501(c)(23)), trusts described in Section 4049 of the Employee Retirement Income Security Act of 1974 (ERISA) (Section 501(c)(24)), state-sponsored high-risk health insurance organizations (Section 501(c)(26)), state-sponsored workers’ compensation reinsurance organizations (Section 501(c)(27)), and qualified nonprofit health insurance issuers (Section 501(c) (29)). Tax-exempt status for legal services organizations (Section 501(c)(20)) was revoked effective June 20, 1992; tax-exempt status for trusts described in Section 4049 of the Employee Retirement Income Security Act of 1974 (ERISA) (Section 501(c)(24)) was repealed in 2006.

SOURCE: Tax Exempt and Government Entities.

~~Internal Revenue Service Data Book, 2025~~

~~Download XLSX~~

Table 2-7. Determination Letters Issued on Employee Retirement Plans, by Type and Disposition of Plan, Fiscal Year 2025

Disposition of plan,

Defined benefit plans [1] Defined contribution plans [2]

Hybrid/ Section ProfitTotal Traditional [3] Total ESOP [6] Other [8] PEP [4] 401(k) [5] sharing [7]

(1) (2) (3) (4) (5) (6) (7) (8)

number of plans

and number of employees

Total:

Number of qualifed plans [9] 1,011 638 373 922 163 582 147 30

Initial qualifications:

Number of qualified plans 314 179 135 618 38 446 111 23

Number of participating employees [10] 326,634 278,016 48,618 350,251 57,889 80,249 9,018 203,095

Amendments:

Number of qualified plans 110 60 50 31 d 13 0 d

Number of participating employees [10] 49,613 4,256 45,357 411,012 175,093 235,908 0 11

Terminations:

Number of qualified plans 587 399 188 273 d 123 36 d

Number of participating employees [10] 102,864 69,162 33,702 30,760 1,419 8,678 2,343 18,320

d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

[1] A defined benefit plan is a retirement plan that does not maintain individual account balances that reflect the accrued benefits of each plan participant. Instead, the

accrued benefits are determined by a formula stated in the plan.

[2] A defined contribution plan is a retirement plan that provides an individual account for each participant. Benefits are based solely on amounts contributed to the

participant’s account and any earnings on these contributions.

[3] A traditional defined benefit plan is a retirement plan that does not maintain individual account balances (unlike Hybrid/PEP) that reflect the accrued benefits of each

plan participant. Instead, the accrued benefits are determined by a formula stated in the plan.

[4] The types of plans in the hybrid/PEP include cash balance plans, pension equity plans (PEP), and any other nonallocable or nonspecified plans. A cash balance

plan is a defined benefit plan under which the benefit formula is expressed as the current balance of a hypothetical account maintained for the participant. A PEP is a defined benefit plan under which the benefit formula is expressed as the value of an accumulated percentage of the participant’s final average compensation.

[5] A 401(k) plan is a retirement plan in which employees may make salary deferral (salary reduction) contributions on a post-tax and/or pretax basis. Employers may

make matching or nonelective contributions to the plan on behalf of eligible employees and may also add a profit-sharing feature to the plan.

[6] There are two types of employee stock ownership plans (ESOPs): a “leveraged” employee stock ownership plan and a “nonleveraged” employee stock ownership

plan. A leveraged ESOP is a retirement plan in which a company leverages its credit to borrow money to fund the retirement plan. The company uses the borrowed funds to purchase shares from the company’s treasury for the retirement plan and makes annual contributions to repay the original loan. A nonleveraged ESOP is a retirement plan in which a company contributes either cash to purchase outstanding shares of company stock or contributes a certain amount of shares from the company’s treasury to employee accounts.

[7] A profit-sharing plan is a retirement plan that gives employees a share in the profits of the company. Contributions to employee retirement accounts are determined

as a percentage of annual company profits.

[8] Other plans are defined contribution plan types not included in this table. In Fiscal Year (FY) 2025, these were money purchase plans, stock bonus plans, and

403(b) plans. A money purchase retirement plan is a retirement plan under which employer contributions are based on a fixed percentage of compensation; contributions are required every year, regardless of earnings and profits. A stock bonus plan is a retirement plan that is funded by employer contributions of corporate stock. A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)(3) tax-exempt organizations.

[9] Reflects retirement plans for which IRS issued determination letters. Regardless of plan type, all plans in this table also satisfied the qualification requirements of

federal pension law. No adverse determination letters were issued in FY 2025.

[10] Totals may be overstated to the extent that employees who participate in more than one plan may be counted more than once.

NOTE: The determination letter application process is voluntary; if and when employers decide to file can cause significant differences in the data from year to year.

SOURCE: Tax Exempt and Government Entities.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 2-8. Technical Activities and Voluntary Compliance Closures, Fiscal Year 2025

Number Activity completed

Total [1] 1,579

Technical activities: 514

Requests for rulings [2] 78

Technical assistance [3] 56

Opinion letters on prototype plans [4] 0

Congressional correspondence [5]:

Tax-exempt organizations 374

Employee retirement plans 6

Voluntary compliance closures: 1,065

Tax-exempt bonds 7

Employee retirement plans 1,058

[1] The counts provided pertain to employee retirement plans except where noted.

[2] Includes only closures of the requests for rulings over which the Employee Plans program has authority. See Table 5-1 for Tax Exempt and Government Entities

letter rulings issued by Associate Chief Counsel (Employee Benefits, Exempt Organization and Employment Taxes).

[3] Includes assistance provided to other IRS business operating divisions, Associate Chief Counsel and Division Counsel, Department of Treasury, Department of

Labor, and Pension Benefit Guaranty Corporation, among others.

[4] Includes opinion letters issued to Individual Retirement Arrangements (IRAs), Simplified Employee Pensions (SEPs), and Savings Incentive Match Plans for

Employees (SIMPLEs).

[5] Includes inquiries from members of Congress and their staff addressed to the Tax Exempt and Government Entities Commissioner or the function-specific directors.

SOURCE: Tax Exempt and Government Entities.

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Compliance Presence¶

This section of the IRS Data Book highlights the IRS’s compliance efforts. Examinations (audits) of most types of tax returns, information reporting and verification, math error notices, and criminal investigations are critical tools to determine if income, expenses, and credits are being accurately reported and to identify and resolve taxpayer errors and to identify fraud. These tools ensure the IRS has a presence across all types of taxpayers, for all income and asset levels.

For the past decade, the IRS has seen an increase in the number and complexity of returns filed paired with a decrease in resources available for examinations. The Service is constantly adapting and improving its processes to identify errors, detect fraudulent activity, and ensure resources are allocated as efficiently and effectively as possible. While the IRS accepts most

Highlights of the Data

returns as filed, some are selected for examination using various methods, including random sampling and computerized screening. IRS examinations are conducted through the mail (correspondence) or face-to-face (field).

The IRS also offers programs that encourage a more proactive approach to ensuring tax compliance for large and international businesses. Tax certainty programs, including the Advance Pricing Agreement Program and the Compliance Assurance Process Program, help taxpayers improve their federal tax compliance via cooperation with the IRS prior to the filing of tax returns.

The IRS gathers independent information about income received and taxes withheld from information returns, such as Forms W–2 and 1099 filed by employers and other third parties. The

IRS uses this information to verify selfreported income and tax on returns filed by taxpayers. With its Automated Underreporter Program, the IRS matches these information returns to tax returns and contacts taxpayers to resolve discrepancies. In the Automated Substitute for Return Program, the IRS uses information returns from third parties to identify nonfilers; construct tax returns for certain nonfilers based on that third-party information; and assess tax, interest, and penalties based on the substitute returns. To further verify the accuracy of reported information, the IRS also checks for mathematical and clerical errors before refunds are paid.

IRS’s Criminal Investigation function conducts investigations of alleged criminal violations of the tax code and related financial statutes, which may in turn lead to prosecution, fines, and imprisonment.

For all returns filed for Tax Years (TY) 2015 through 2023, the IRS has examined 0.36% of individual returns filed and 0.57% of corporation returns filed, as of the end of Fiscal Year (FY) 2025 (Table 3-1).
The IRS has examined the returns of 7.9% of taxpayers filing individual returns reporting total positive income of $10 million or more for TYs 2015 through 2023, as of the end of FY 2025 (Table 3-1).

~~Internal Revenue Service Data Book, 2025~~

NOTE: Represents total returns (closed and in-process) examined for each classification, as a percentage of the total number of returns filed for the tax year for that classification. Percentages for recent tax years (dashed segments) may increase as additional examinations are opened, as these returns are still within the statute of limitations. SOURCE: 2025 IRS Data Book Table 3-1

In FY 2025, there were 16,158 examinations resulting in refunds to the taxpayer, totaling $10.4 billion. Of this, $7.8 billion was refunded to corporations (Table 3-4).
The IRS examined 7,914 tax-exempt organization, employee retirement plan, government entity, tax-exempt bond, and related taxable returns in FY 2025 (Table 3-5).
In FY 2025, 144 Advance Pricing Agreements were executed, 79.9% of which were bilateral in nature (Table 3-6).
A total of 119 corporate taxpayers participated in the TY 2025 Compliance Assurance Process Program during FY 2025 (Table 3-7).
The IRS closed 987,460 cases under the Automated Underreporter Program in FY 2025, resulting in $5.9 billion in additional assessments. The IRS closed 592,773 cases under its Automated Substitute for Return Program, resulting in $2.9 billion in additional assessments (Table 3-8).
The IRS received 4.5 billion thirdparty information returns in FY 2025; of these, 93.9% were filed electronically (Table 3-8).
For TY 2024 individual income tax returns processed during FY 2025,
The exam coverage rate for TY 2021 (the most recent year outside the statute of limitations period) of individual taxpayers reporting total positive income (TPI) of $10 million or more was 6.6%. The rate for taxpayers with TPI of $5 million–$10 million was 3.9%, and 0.9% for those with TPI of $1 million–$5 million (Table 3-1).
In FY 2025, the IRS closed 497,621 tax return audits, resulting in $26.8 billion in recommended additional tax (Table 3-2).
Of these closed examinations, 12,192 taxpayers, or 2.5%, did not agree with the IRS examiner’s determination, resulting in an unagreed recommended additional tax of $12.6 billion (Table 3-2).
In FY 2025, 19.0% of exams were conducted in the field, yielding $19.1 billion in additional recommended tax (Table 3-2).
The remaining 81.0% of audits were conducted via correspondence, resulting in more than $7.7 billion of additional recommended tax (Table 3-2).
In FY 2025, 20,892 examinations protected a total of more than $10.7 billion in refund payments, of which $10.6 billion came from field examinations and $104.3 million from correspondence examinations (Table 3-3).

~~Internal Revenue Service Data Book, 2025~~

the two most common math error types were related to Adjusted Gross/Taxable Income Amount, which made up 25.6% of total math errors, and Tax Calculation/Other Taxes, which accounted for 24.2%. The most common type of error for TY 2023 and prior-year returns processed in FY 2025 was errors related to the Recovery Rebate Credit, making up 31.8% of the total (Table 3-9).

For these TY 2024 returns, the IRS

sent 951,789 notices to taxpayers for nearly 1.2 million math errors identified. For TY 2023 and prioryear returns, 488,539 notices were sent for 587,410 math errors identified (Table 3-9).

In FY 2025, the IRS completed 2,850 criminal investigations in three areas—1,085 legal-source tax crime cases, which involve activities, industries, and occupations that generate legitimate

income or threats to the tax system; 1,195 illegal-source financial crime cases, which relate to proceeds derived from unlawful sources such as money laundering; and 570 narcotics-related financial crime cases, which involve investigating narcotics-related tax and moneylaundering crimes. These cases are often investigated in cooperation with the Justice Department and other law enforcement agencies (Table 3-10).

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023

[Money amounts are in thousands of dollars]

Tax Year 2023†

~~Download XLSX~~

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Percentage

covered [4]

Type and size of return

All returns filed for Tax Year 2023 [1]

with no change [5]

Recommended additional

(1) (2) (3) (4) (5) (6)

Footnotes at end of table.

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2022†

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Percentage

covered [4]

Type and size of return

Footnotes at end of table.

All returns

filed for Tax Year

with no change [5]

Recommended additional

2022 [1]

(7) (8) (9) (10) (11) (12)

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2021

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Type and size of return

All returns, total

Individual income tax returns, total

Size of total positive income [7]:

No total positive income

$1 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 or more

International returns [9]

Returns with earned income tax credit [10]

Corporation income tax returns, except Form 1120-S, total [11]

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

$1 under $250,000

$250,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100,000,000

$100,000,000 under $250,000,000

$250,000,000 under $500,000,000

$500,000,000 under $1,000,000,000

$1,000,000,000 under $5,000,000,000

$5,000,000,000 under $20,000,000,000

$20,000,000,000 or more

Form 1120-C returns [13]

Form 1120-F returns [14]

Partnership returns [15]

S corporation returns [16]

Estate and trust income tax returns [17]

Estate tax returns [18]

Gift tax returns

Employment tax returns

Excise tax returns [19]

Other taxable returns [20]

Other nontaxable returns [21]

Footnotes at end of table.

All returns

filed for Tax Year

2021 [1]

Percentage

covered [4]

with no change [5]

Recommended additional

(13) (14) (15) (16) (17) (18)

212,127,659 544,417 18,191 [6] 77,722 9,310,125

161,206,833 498,386 11,989 0.3 65,979 6,970,351

2,931,717 51,677 2,417 1.8 947 1,888,361

44,983,091 225,429 2,077 0.5 34,224 2,162,318

37,679,393 81,804 1,101 0.2 10,074 680,207

23,132,910 34,343 557 0.2 3,407 296,177

14,828,621 22,545 375 0.2 2,227 203,838

24,900,466 39,391 678 0.2 4,697 373,974

9,597,600 20,305 757 0.2 4,269 256,019

1,779,838 9,858 787 0.6 2,615 168,021

867,592 6,777 1,397 0.9 1,416 290,958

71,862 2,317 454 3.9 919 169,622

51,250 2,680 695 6.6 1,151 469,619

382,493 1,260 694 0.5 33 11,237

32,216,183 223,959 164 0.7 42,051 1,242,885

1,557,525 4,929 1,325 0.4 1,830 559,726

331,115 560 198 0.2 78 45,847

632,014 1,290 123 0.2 351 45,570

278,878 1,305 109 0.5 440 44,673

176,971 731 109 0.5 347 34,038

37,760 176 58 0.6 90 11,127

42,316 323 126 1.1 187 19,947

8,835 158 71 2.6 96 12,595

7,394 175 85 3.5 111 7,172

3,729 18 23 1.1 10 1,582

2,448 23 34 2.3 15 1,537

2,973 59 109 5.7 42 49,796

932 53 119 18.5 31 68,924

512 44 140 35.9 29 215,674

8,956 d d [8] d 80

22,692 d d 0.1 d 1,163

4,467,584 3,845 1,403 0.1 3,405 N/A

5,120,552 5,663 835 0.1 2,745 N/A

3,060,773 77 114 [8] 33 100,676

34,367 856 48 2.6 288 304,566

448,155 486 49 0.1 277 112,746

34,798,162 25,097 2,013 0.1 1,792 1,076,429

1,433,708 4,837 355 0.4 1,257 183,724

[6] 214 11 [6] 108 1,906

[6] 27 49 [6] 8 N/A

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2020

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Type and size of return

All returns, total

Individual income tax returns, total

Size of total positive income [7]:

No total positive income

$1 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 or more

International returns [9]

Returns with earned income tax credit [10]

Corporation income tax returns, except Form 1120-S, total [11]

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

$1 under $250,000

$250,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100,000,000

$100,000,000 under $250,000,000

$250,000,000 under $500,000,000

$500,000,000 under $1,000,000,000

$1,000,000,000 under $5,000,000,000

$5,000,000,000 under $20,000,000,000

$20,000,000,000 or more

Form 1120-C returns [13]

Form 1120-F returns [14]

Partnership returns [15]

S corporation returns [16]

Estate and trust income tax returns [17]

Estate tax returns [18]

Gift tax returns

Employment tax returns

Excise tax returns [19]

Other taxable returns [20]

Other nontaxable returns [21]

Footnotes at end of table.

(19) (20) (21) (22) (23) (24)

208,076,471 538,002 10,143 [6] 80,009 10,203,545

164,511,483 488,468 6,646 0.3 69,345 5,555,769

3,631,912 36,512 1,721 1.1 632 2,056,503

49,787,775 213,022 316 0.4 36,957 1,102,343

39,516,857 93,166 276 0.2 12,534 494,223

23,041,847 38,600 158 0.2 3,570 214,390

14,726,736 24,545 164 0.2 1,829 159,514

23,403,399 43,662 345 0.2 3,929 315,655

8,165,629 20,791 709 0.3 5,163 208,595

1,385,407 8,104 751 0.6 2,020 152,120

622,329 5,198 1,114 1.0 1,221 223,020

46,254 923 210 2.4 311 87,502

30,646 2,410 323 8.9 1,152 529,840

152,692 1,535 559 1.4 27 12,063

26,025,709 247,930 49 1.0 48,167 1,205,551

1,498,819 9,186 897 0.7 3,504 2,226,126

297,812 1,200 142 0.5 227 80,545

630,817 *3,073 *316 0.5 1,262 92,576

269,608 2,826 70 1.1 1,209 80,300

171,930 877 64 0.5 390 56,383

35,656 157 39 0.5 44 31,485

38,451 203 47 0.7 68 863,704

7,931 *90 *29 1.5 *40 12,860

6,506 *78 *39 1.8 55 11,416

3,276 *22 *42 2.0 24 359

2,243 *30 *49 3.6 26 67,709

2,498 139 106 9.8 59 155,892

824 91 96 22.7 47 254,312

451 *41 *151 43.5 37 516,560

9,276 d d [8] 0 5

21,540 31 18 0.2 *9 2,022

4,645,903 2,150 955 0.1 1,793 N/A

4,892,722 3,183 406 0.1 1,026 N/A

3,020,968 129 75 [8] 44 35,777

33,003 1,118 7 3.4 312 1,281,752

253,425 706 24 0.3 403 76,612

27,891,847 28,563 885 0.1 2,641 778,564

1,328,301 4,411 215 0.3 923 241,915

[6] **33* **9* [6] 11 7,029

[6] **20* **60* [6] 7 N/A

All returns

filed for Tax Year

2020 [1]

Percentage

covered [4]

with no change [5]

Recommended additional

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2019

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Type and size of return

All returns, total

Individual income tax returns, total

Size of total positive income [7]:

No total positive income

$1 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 or more

International returns [9]

Returns with earned income tax credit [10]

Corporation income tax returns, except Form 1120-S, total [11]

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

$1 under $250,000

$250,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100,000,000

$100,000,000 under $250,000,000

$250,000,000 under $500,000,000

$500,000,000 under $1,000,000,000

$1,000,000,000 under $5,000,000,000

$5,000,000,000 under $20,000,000,000

$20,000,000,000 or more

Form 1120-C returns [13]

Form 1120-F returns [14]

Partnership returns [15]

S corporation returns [16]

Estate and trust income tax returns [17]

Estate tax returns [18]

Gift tax returns

Employment tax returns

Excise tax returns [19]

Other taxable returns [20]

Other nontaxable returns [21]

Footnotes at end of table.

All returns

filed for Tax Year

2019 [1]

Percentage

covered [4]

with no change [5]

Recommended additional

(25) (26) (27) (28) (29) (30)

205,411,081 558,712 9,287 [6] 68,335 12,010,946

157,951,815 504,465 6,583 0.3 57,449 6,171,964

822,945 44,905 1,382 5.6 577 2,411,129

49,276,854 217,545 174 0.4 21,597 1,237,274

37,980,961 81,014 120 0.2 8,586 465,644

22,635,798 42,298 112 0.2 5,264 218,510

14,507,318 26,815 109 0.2 2,596 171,541

22,850,934 48,376 339 0.2 6,728 350,757

7,784,215 19,621 839 0.3 5,088 234,068

1,298,420 9,012 973 0.8 2,798 165,067

574,713 8,806 1,307 1.8 2,783 333,542

40,191 1,130 238 3.4 329 116,886

24,457 2,541 283 11.5 1,091 457,156

155,009 2,402 707 2.0 *11 10,391

26,738,391 211,306 33 0.8 23,174 1,035,698

1,523,761 6,263 748 0.5 2,215 2,635,437

306,698 707 118 0.3 130 70,063

666,383 1,397 38 0.2 *465 49,140

263,681 *1,315 *76 0.5 *529 48,899

162,802 815 71 0.5 *290 50,557

33,772 *247 *69 0.9 58 33,916

36,409 583 37 1.7 265 54,675

7,549 254 9 3.5 127 60,629

6,426 *225 *33 4.1 115 25,053

3,304 *52 *26 2.4 27 2,319

2,245 90 29 5.3 25 26,084

2,701 185 93 10.3 62 113,990

867 141 101 27.9 61 694,409

472 104 128 49.2 40 1,394,808

9,415 d d [8] d 485

21,037 42 17 0.3 *11 10,408

4,152,992 2,546 860 0.1 1,849 N/A

4,940,351 4,649 309 0.1 1,763 N/A

3,067,792 181 101 [8] 40 30,864

26,750 1,310 6 4.9 **418* 1,942,379

248,821 368 6 0.2 168 148,951

32,174,998 32,587 514 0.1 2,919 838,565

1,323,801 5,927 127 0.5 1,329 239,445

[6] 379 5 [6] 170 3,342

[6] 37 28 [6] **11* N/A

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2018

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Type and size of return

All returns, total

Individual income tax returns, total

Size of total positive income [7]:

No total positive income

$1 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 or more

International returns [9]

Returns with earned income tax credit [10]

Corporation income tax returns, except Form 1120-S, total [11]

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

$1 under $250,000

$250,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100,000,000

$100,000,000 under $250,000,000

$250,000,000 under $500,000,000

$500,000,000 under $1,000,000,000

$1,000,000,000 under $5,000,000,000

$5,000,000,000 under $20,000,000,000

$20,000,000,000 or more

Form 1120-C returns [13]

Form 1120-F returns [14]

Partnership returns [15]

S corporation returns [16]

Estate and trust income tax returns [17]

Estate tax returns [18]

Gift tax returns

Employment tax returns

Excise tax returns [19]

Other taxable returns [20]

Other nontaxable returns [21]

Footnotes at end of table.

(31) (32) (33) (34) (35) (36)

200,603,266 615,253 9,138 [6] 73,390 18,400,400

153,927,628 549,390 7,018 0.4 61,962 9,041,569

688,753 80,996 1,476 12.0 734 5,276,860

49,364,340 209,243 103 0.4 25,971 982,683

36,664,872 92,743 123 0.3 11,813 479,767

21,730,391 46,604 109 0.2 *5,543 258,954

13,988,214 30,816 87 0.2 *3,242 206,981

22,077,272 53,795 325 0.2 6,769 406,575

7,377,133 19,183 1,118 0.3 3,904 261,122

1,249,264 5,380 1,378 0.5 1,093 135,780

566,107 6,797 1,763 1.5 1,678 403,811

41,434 *950 247 2.9 217 124,786

26,517 2,517 289 10.6 986 501,621

153,331 *355 *12 0.2 10 2,628

26,492,486 243,179 37 0.9 *31,550 1,107,956

1,555,943 8,528 593 0.6 2,886 6,347,565

295,294 933 90 0.3 141 90,215

709,793 *1,513 *61 0.2 *491 56,141

270,301 *1,684 *50 0.6 *635 57,693

161,855 *1,319 *85 0.9 *500 53,062

32,116 *251 *50 0.9 59 55,682

34,428 *810 *67 2.6 362 80,386

7,033 *378 *18 5.7 *188 35,272

5,993 *316 *40 6.0 *164 43,749

3,116 151 14 5.3 57 13,941

2,161 149 21 7.9 41 76,097

2,537 350 74 16.7 104 340,026

815 213 66 34.2 *51 372,411

451 171 111 62.5 *31 5,038,594

9,513 d d 0.1 d 241

20,537 *79 *22 0.5 *37 34,055

4,010,200 2,079 695 0.1 1,289 N/A

4,874,996 5,488 272 0.1 1,730 N/A

3,086,737 272 105 [8] 59 13,314

25,254 **1,153* **10* 4.6 262 896,476

249,936 962 4 0.4 560 857,043

31,569,807 40,305 370 0.1 3,016 1,076,085

1,302,765 6,837 60 0.5 1,593 156,142

[6] **158* **6* [6] **18* 12,206

[6] 55 18 [6] **11* N/A

All returns

filed for Tax Year

2018 [1]

Percentage

covered [4]

with no change [5]

Recommended additional

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2017

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Type and size of return

All returns, total

Individual income tax returns, total

Size of total positive income [7]:

No total positive income

$1 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 or more

International returns [9]

Returns with earned income tax credit [10]

Corporation income tax returns, except Form 1120-S, total [11]

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

$1 under $250,000

$250,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100,000,000

$100,000,000 under $250,000,000

$250,000,000 under $500,000,000

$500,000,000 under $1,000,000,000

$1,000,000,000 under $5,000,000,000

$5,000,000,000 under $20,000,000,000

$20,000,000,000 or more

Form 1120-C returns [13]

Form 1120-F returns [14]

Partnership returns [15]

S corporation returns [16]

Estate and trust income tax returns [17]

Estate tax returns [18]

Gift tax returns

Employment tax returns

Excise tax returns [19]

Other taxable returns [20]

Other nontaxable returns [21]

Footnotes at end of table.

All returns

filed for Tax Year

2017 [1]

Percentage

covered [4]

with no change [5]

Recommended additional

(37) (38) (39) (40) (41) (42)

198,945,685 798,181 14,963 [6] 98,436 18,335,933

153,062,634 721,464 12,955 0.5 84,898 8,684,440

691,967 64,075 637 9.4 702 3,573,251

51,853,559 297,528 116 0.6 34,000 1,399,477

36,111,731 87,533 123 0.2 10,784 463,781

21,252,437 71,432 131 0.3 7,946 344,834

13,630,981 57,179 124 0.4 6,179 309,195

20,929,068 93,488 507 0.4 15,135 668,948

6,721,305 28,258 2,598 0.5 5,206 423,722

1,140,173 9,392 3,853 1.2 2,093 239,938

511,640 9,156 4,065 2.6 2,204 552,682

36,895 1,152 434 4.3 270 109,399

23,475 1,384 367 7.5 330 594,241

159,403 887 0 0.6 49 4,973

27,030,382 *283,855 *37 1.1 *35,712 1,261,940

1,593,607 9,985 526 0.7 3,455 6,914,544

292,916 1,180 73 0.4 *137 180,804

749,689 1,554 72 0.2 *361 94,628

273,141 1,655 51 0.6 *546 102,243

162,403 1,233 25 0.8 *447 92,353

30,729 *264 *11 0.9 *107 76,817

33,032 1,296 23 4.0 *589 148,859

6,814 *622 *13 9.3 *356 45,915

5,881 *568 *17 10.0 *319 113,973

3,100 284 19 9.8 140 27,856

2,168 269 22 13.4 104 57,834

2,492 446 64 20.5 153 585,336

819 253 62 38.5 *62 730,521

430 176 100 64.2 44 4,619,541

9,402 *17 *0 0.2 d 15,242

20,591 *122 *20 0.7 *62 22,621

3,905,335 4,290 650 0.1 1,661 N/A

4,725,684 7,596 268 0.2 2,331 N/A

3,090,259 565 149 [8] 103 11,685

32,658 **2,093* **3* 6.4 **444* 1,265,165

235,893 605 7 0.3 301 233,540

31,031,897 42,948 270 0.1 3,070 1,054,006

1,267,718 8,111 39 0.6 2,022 167,873

[6] 176 d [6] 58 4,679

[6] **310* **101* [6] **89* N/A

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2016

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Type and size of return

All returns, total

Individual income tax returns, total

Size of total positive income [7]:

No total positive income

$1 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 or more

International returns [9]

Returns with earned income tax credit [10]

Corporation income tax returns, except Form 1120-S, total [11]

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

$1 under $250,000

$250,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100,000,000

$100,000,000 under $250,000,000

$250,000,000 under $500,000,000

$500,000,000 under $1,000,000,000

$1,000,000,000 under $5,000,000,000

$5,000,000,000 under $20,000,000,000

$20,000,000,000 or more

Form 1120-C returns [13]

Form 1120-F returns [14]

Partnership returns [15]

S corporation returns [16]

Estate and trust income tax returns [17]

Estate tax returns [18]

Gift tax returns

Employment tax returns

Excise tax returns [19]

Other taxable returns [20]

Other nontaxable returns [21]

Footnotes at end of table.

(43) (44) (45) (46) (47) (48)

196,088,058 882,100 13,149 [6] 99,830 24,876,243

150,447,029 789,900 11,360 0.5 80,223 8,418,813

677,256 56,434 415 8.4 610 2,709,551

52,677,494 *339,952 *161 0.6 33,581 1,602,069

35,816,063 131,068 105 0.4 *13,213 704,565

20,578,233 *68,611 *152 0.3 *5,868 369,255

13,199,129 *49,437 *117 0.4 *4,636 289,793

19,755,417 86,714 388 0.4 9,367 625,247

6,051,639 32,339 2,299 0.6 7,220 474,047

1,017,244 11,197 3,442 1.4 2,765 282,873

449,500 9,937 3,677 3.0 2,293 561,316

31,232 1,304 391 5.4 320 292,221

18,947 1,351 333 8.9 321 502,699

174,875 1,434 0 0.8 22 5,178

27,382,904 330,442 11 1.2 *35,396 1,494,886

1,590,314 14,092 410 0.9 4,859 13,584,870

293,042 *1,706 *84 0.6 *267 198,865

749,020 *2,915 *83 0.4 *876 129,424

277,107 2,601 35 1.0 *872 142,764

159,321 1,387 20 0.9 *471 124,337

30,136 *413 *9 1.4 195 39,053

31,895 *1,547 *20 4.9 689 105,816

6,535 *665 *10 10.4 363 79,832

5,669 653 d 11.6 *336 116,341

3,091 406 19 13.7 *177 83,216

2,104 374 18 18.6 *130 105,136

2,439 623 65 28.2 211 460,075

768 313 47 46.9 97 903,962

410 210 64 66.8 *57 11,049,127

9,507 d d 0.2 d 14,013

19,270 *165 *21 1.0 *85 32,908

3,763,117 7,201 668 0.2 3,098 N/A

4,592,042 10,132 238 0.2 3,349 N/A

3,096,382 **496* **206* [8] 135 68,074

34,389 **2,774* **0* 8.1 **553* 1,402,213

239,785 1,965 8 0.8 995 389,077

31,082,200 45,492 200 0.1 4,158 828,100

1,242,800 9,523 10 0.8 **2,387* 174,724

[6] **179* **3* [6] 22 10,372

[6] 294 97 [6] **87* N/A

All returns

filed for Tax Year

2016 [1]

Percentage

covered [4]

with no change [5]

Recommended additional

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued

[Money amounts are in thousands of dollars]

Tax Year 2015

In Percentage Closed [2] with no process [3] covered [4] tax

Returns examined Number of returns examined

Type and size of return

All returns, total

Individual income tax returns, total

Size of total positive income [7]:

No total positive income

$1 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 or more

International returns [9]

Returns with earned income tax credit [10]

Corporation income tax returns, except Form 1120-S, total [11]

Returns other than Forms 1120-C and 1120-F, by size of balance sheet assets:

No balance sheet

$1 under $250,000

$250,000 under $1,000,000

$1,000,000 under $5,000,000

$5,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100,000,000

$100,000,000 under $250,000,000

$250,000,000 under $500,000,000

$500,000,000 under $1,000,000,000

$1,000,000,000 under $5,000,000,000

$5,000,000,000 under $20,000,000,000

$20,000,000,000 or more

Form 1120-C returns [13]

Form 1120-F returns [14]

Partnership returns [15]

S corporation returns [16]

Estate and trust income tax returns [17]

Estate tax returns [18]

Gift tax returns

Employment tax returns

Excise tax returns [19]

Other taxable returns [20]

Other nontaxable returns [21]

Footnotes on next page.

All returns

filed for Tax Year

2015 [1]

Percentage

covered [4]

with no change [5]

Recommended additional

(49) (50) (51) (52) (53) (54)

195,729,183 966,177 5,738 [6] 100,423 33,057,181

150,675,111 872,542 4,611 0.6 80,821 8,793,687

694,606 48,369 226 7.0 682 2,140,028

54,053,915 357,887 68 0.7 *30,048 1,769,441

35,552,228 142,152 57 0.4 11,096 787,800

20,264,175 108,633 66 0.5 *8,244 494,327

13,055,089 64,676 60 0.5 *6,275 347,334

19,459,447 *92,958 *253 0.5 11,913 664,374

5,884,773 32,375 819 0.6 6,274 477,404

1,011,282 11,084 1,204 1.2 2,916 291,151

462,824 10,597 1,494 2.6 2,543 674,281

33,774 1,518 227 5.2 *357 174,319

21,149 1,818 190 9.5 *449 972,671

181,849 *419 0 0.2 17 554

28,081,708 329,045 d 1.2 30,015 1,580,366

1,626,283 15,395 305 1.0 4,999 21,935,005

288,630 *1,779 *58 0.6 *261 201,444

788,271 *3,073 *72 0.4 *828 122,167

281,342 *2,687 *43 1.0 *853 117,662

158,355 *1,231 *22 0.8 352 87,017

29,524 339 6 1.2 101 26,391

30,944 *1,892 *11 6.1 860 144,348

6,433 *930 *9 14.6 *484 160,230

5,672 *801 *27 15.0 *393 172,149

3,127 *532 *27 17.8 239 109,304

2,068 431 15 21.6 *138 147,660

2,397 667 47 29.8 191 556,626

770 *296 *46 43.9 *55 1,523,821

398 240 45 71.6 *42 18,465,652

9,535 28 d 0.3 5 4,376

18,817 *311 *14 1.7 *172 96,157

3,715,187 8,077 322 0.2 3,271 N/A

4,487,336 9,828 149 0.2 2,756 N/A

3,114,960 771 128 [8] **122* 83,766

35,325 2,889 d 8.2 527 684,898

242,585 1,426 7 0.6 542 488,231

30,590,977 41,926 150 0.1 3,927 849,106

1,241,419 12,785 6 1.0 **3,293* 215,485

[6] **232* **5* [6] 19 7,003

[6] **366* **76* [6] **141* N/A

~~Internal Revenue Service Data Book, 2025~~

Table 3-1. Examination Coverage and Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years 2015–2023—Continued Footnotes

—The shaded tax years show returns still within the normal 3-year statute of limitations. Therefore, the percentage covered and recommended additional tax will

increase in future years as additional examinations are completed. See Notes for additional details.

d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

*—Data preceded by an asterisk are values from the prior year Data Book, Table 17. Due to these relatively small changes from year to year, the actual Fiscal Year

(FY) 2025 values cannot be shown in order to avoid potential disclosure about specific taxpayers. However, the returns filed counts, percentage covered, and recommended additional tax amounts shown are the actual FY 2025 values.

N/A—Not applicable.

[1] The total number of returns filed for each tax year is derived from multiple sources. Therefore, some counts may change year to year while others will not. The

return counts for individual, corporation (except for 1120-C), partnership, and gift tax returns are from official published IRS statistics; these counts will not change over time. The return counts for 1120-C, estate and trust income, estate, employment, and excise tax returns are from IRS databases and will be updated each year. These fields include all returns filed for the specified tax year as of December 31, 2025.

[2] Includes examinations that were closed as of September 30, 2025. During the course of an examination, additional related returns within the statute of limitations

may require examination; these related return closures are counted by the appropriate tax year and form type. Represents a distinct count of taxpayers by tax year and form type.

[3] Includes examinations that are in an open examination status. During the course of an examination, additional related returns within the statute of limitations may

require examination; these related return examinations are counted by the appropriate tax year and form type. Represents a distinct count of taxpayers by tax year and form type.

[4] Represents total returns (closed and in-process) examined for each classification, as a percentage of the total number of returns filed for the tax year for that clas sification. This percentage may increase in future years as additional returns are selected for examination.

[5] No-change examinations (cases where no adjustment to tax liability is made) tend to close more quickly than examinations resulting in changes. Therefore, for

recent tax years, the percentage of returns with no changes (compared to the total number of examinations closed) may appear higher than returns with no change for past years, and this rate may decrease over time as more examinations are closed.

[6] Not tabulated.

[7] Includes all Form 1040 series returns, except 1040-PR and 1040-SS, which are included in international returns (see footnote 9). In general, total positive income

(TPI) is the sum of all positive amounts shown for the various sources of income reported on the individual income tax return, and thus excludes losses.

[8] Less than 0.05%.

[9] Includes Forms 1040-PR (self-employment income tax return for Puerto Rico residents) and 1040-SS (self-employment income tax return for U.S. Virgin Islands,

Guam, American Samoa, and the Northern Mariana Islands residents).

[10] Includes all returns selected for examination on the basis of an earned income tax credit (EITC) claim. Shown separately for information purposes. Counts are

included in the appropriate TPI classes above.

[11] Includes the Form 1120 series as follows: 1120 (corporation income tax return); 1120-C (income tax return for cooperative associations); 1120-F (foreign corpora tion income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120-H (homeowner association income tax return); 1120-L (life insurance company income tax return); 1120-ND (return for nuclear decommissioning funds); 1120-PC (property and casualty insurance company income tax return); and 1120-SF (income tax return for settlement funds). Excludes counts of examinations for certain other types of corporation returns, which are included in “Other taxable returns,” as described in footnote 20.

[12] Less than $500.

[13] Forms 1120-C are filed by cooperative associations.

[14] Forms 1120-F are filed by foreign corporations with U.S. income, other than foreign life insurance companies (Form 1120-L); foreign property and casualty insur ance companies (Form 1120-PC); or foreign sales corporations (Form 1120-FSC).

[15] Generally, entities filing Form 1065 do not have a tax liability but pass through any profits and losses to the underlying owners, who include these profits and losses

on their income tax returns. Under certain conditions, some partnerships are subject to tax, and counts of those examinations are included in “Other taxable returns” in this table, as described in footnote 20.

[16] Includes most Forms 1120-S, which are filed by qualifying S corporations electing to be taxed through shareholders. Under certain conditions, some S corporations

are subject to tax, and counts of those examinations are included in “Other taxable returns” in this table, as described in footnote 20.

[17] Includes taxable Form 1041 (income tax return for estates and trusts) and Form 1041-N (income tax return for electing Alaska Native Settlement Trusts).

[18] Includes Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706-NA (estate tax return of nonresidents not a citizen of the United

States); 706-GS(T) (generation-skipping transfer tax return for terminations); and 706-GS(D) (generation-skipping transfer tax return for distributions). Form 706-GS(T) and Form 706-GS(D) calculations are based on the tax year they are filed and do not include Form 706-GS(D-1).

[19] Excludes excise tax returns filed with U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau.

[20] Includes Forms 1120-FSC (foreign sales corporation income tax return); 1120-S for S corporations reporting a tax; 1120-REIT (real estate investment trust income

tax return); 1120-RIC (regulated investment company income tax return); 1065-B for partnerships reporting a tax; 8288 (withholding tax return for disposition by foreign persons of U.S. real property interests); and 8804 (return of withholding tax on foreign partner’s share of effectively connected income).

[21] Includes the following nontaxable returns: Form 1120-IC-DISC (domestic international sales corporation return); Form 1041 (income tax return for estates and

trusts); and Form 1066 (real estate mortgage investment conduit income tax return). Under certain circumstances, estates and trusts (Form 1041) are not subject to tax and are reported as nontaxable. See Estate and trust income tax returns for taxable Forms 1041.

NOTES:

Table 3-1 shows examination information for each of the last 9 tax years, 2015–2023. It is presented as a “snapshot” in time of the examination process, and the data will continue to change as open examinations close and new ones are opened. Comparing returns filed and return audits for the same tax year provides the most accurate measure of audit coverage, allowing for a direct and clear picture of IRS activities. Some audits close within a year while others take several. The percentage of audits of returns filed for relatively recent tax years may appear low because as of the end of the fiscal year, relatively few examinations had been opened or closed yet. This reflects the normal timing of the audit process; as new audits of returns filed for recent tax years are opened, audit rates for those years will increase. In contrast, audit rates are less subject to change for returns filed for tax years that are past the normal statute of limitations for assessment. Generally, the assessment statute expiration date is 3 years after the return was due, or 6 years if the income on the return was understated by 25% or more, and there is no statutory limit if a tax return was filed with the intent to commit fraud. Tax Year 2021 is the most recent year outside of the normal statute period. Going forward, the oldest tax year will no longer be updated and will be replaced by the newest full tax year.

All money amounts are in current dollars.

SOURCE: Small Business/Self-Employed, Examination, Performance Planning and Analysis Examination, Small Business Exam Data Management.

~~Internal Revenue Service Data Book, 2025~~

~~Download XLSX~~

Table 3-2. Examination Coverage: Recommended Additional Tax, and Returns with Unagreed Additional Tax, After Examination, by Type and Size of Return, Fiscal Year 2025

[Money amounts are in thousands of dollars]

Examinations closed Recommended additional tax in Fiscal Year 2025 [1]

Type and size of return

Total Field [2] Correspondence Total Field [2] Correspondence

(1) (2) (3) (4) (5) (6)

All returns, total 497,621 94,562 403,059 26,828,726 19,099,655 7,729,070

Taxable returns:

Individual income tax returns, total 441,578 47,811 393,767 11,319,528 3,794,087 7,525,440

Size of total positive income [3]:

No total positive income 75,392 7,605 67,787 4,048,358 1,098,876 2,949,482

$1 under $25,000 131,153 3,537 127,616 1,789,138 97,147 1,691,991

$25,000 under $50,000 85,036 3,041 81,995 1,102,064 96,128 1,005,935

$50,000 under $75,000 28,591 2,582 26,009 466,855 71,767 395,088

$75,000 under $100,000 14,352 1,969 12,383 261,456 67,284 194,173

$100,000 under $200,000 23,852 4,607 19,245 597,111 184,885 412,227

$200,000 under $500,000 35,021 4,891 30,130 503,866 188,484 315,382

$500,000 under $1,000,000 23,004 4,428 18,576 375,623 194,052 181,570

$1,000,000 under $5,000,000 14,913 5,672 9,241 659,073 470,727 188,346

$5,000,000 under $10,000,000 3,741 3,352 389 355,766 279,789 75,977

$10,000,000 or more 4,060 3,680 380 1,132,423 1,017,153 115,270

International returns [4] 2,463 2,447 16 27,795 27,795 0

Returns with earned income tax credit [5] 93,857 1,040 92,817 579,635 13,942 565,693

Corporation income tax returns, except Form 1120-S, total [6] 7,495 7,455 40 11,986,555 11,957,321 29,234

Returns other than Forms 1120-C and 1120-F [7]:

No balance sheet returns 915 d d 195,049 d d

Balance sheet returns by size of total assets:

$1 under $250,000 1,411 1,406 5 82,223 82,223 0

$250,000 under $1,000,000 1,010 d d 65,360 d d

$1,000,000 under $5,000,000 572 d d 56,190 d d

$5,000,000 under $10,000,000 263 263 0 24,223 24,223 0

$10,000,000 under $50,000,000 841 836 5 891,346 891,083 263

$50,000,000 under $100,000,000 468 d d 48,605 d d

$100,000,000 under $250,000,000 523 d d 35,560 d d

$250,000,000 under $500,000,000 169 d d 27,257 d d

$500,000,000 under $1,000,000,000 189 d d 73,767 d d

$1,000,000,000 under $5,000,000,000 453 d d 505,812 d d

$5,000,000,000 under $20,000,000,000 316 307 9 1,330,369 1,313,169 17,200

$20,000,000,000 or more 281 d d 8,594,265 d d

Form 1120-C returns [7] d d 0 d d 0

Form 1120-F returns [7] d d d d d d

Estate and trust income tax returns [8] 414 156 258 141,679 13,048 128,631

Estate tax returns [9] 1,067 1,067 0 1,094,167 1,094,167 0

Gift tax returns 760 760 0 917,098 917,098 0

Employment tax returns 31,268 23,275 7,993 898,935 855,077 43,858

Excise tax returns 7,188 6,946 242 460,936 460,377 559

Other taxable returns [10] 136 24 112 9,827 8,479 1,348

Nontaxable returns [11]:

Partnership returns 3,141 2,751 390 N/A N/A N/A

S corporation returns [12] 4,465 4,265 200 N/A N/A N/A

Other nontaxable returns [13] 109 52 57 N/A N/A N/A

Footnotes at end of table.

~~Internal Revenue Service Data Book, 2025~~

Table 3-2. Examination Coverage: Recommended Additional Tax, and Returns with Unagreed Additional Tax, After Examination, by Type and Size of Return, Fiscal Year 2025—Continued

[Money amounts are in thousands of dollars]

Taxable return examination closures with Amount unagreed unagreed recommended additional tax [1]

Type and size of return

Total Field [2] Correspondence Total Field [2] Correspondence

(7) (8) (9) (10) (11) (12)

All returns, total 12,192 7,270 4,922 12,607,113 12,507,596 99,517

Taxable returns:

Individual income tax returns, total 9,430 4,522 4,908 1,812,349 1,737,141 75,207

Size of total positive income [3]:

No total positive income 1,389 685 704 303,413 288,734 14,679

$1 under $25,000 910 242 668 28,459 22,108 6,351

$25,000 under $50,000 868 253 615 27,639 22,390 5,249

$50,000 under $75,000 492 208 284 20,020 16,708 3,313

$75,000 under $100,000 405 191 214 28,861 26,902 1,959

$100,000 under $200,000 979 534 445 50,942 44,627 6,315

$200,000 under $500,000 1,540 597 943 88,285 76,015 12,269

$500,000 under $1,000,000 1,171 492 679 97,496 83,275 14,220

$1,000,000 under $5,000,000 1,087 763 324 267,086 259,598 7,488

$5,000,000 under $10,000,000 256 237 19 155,104 151,924 3,179

$10,000,000 or more 312 299 13 744,815 744,630 185

International returns [4] 21 21 0 230 230 0

Returns with earned income tax credit [5] 819 23 796 6,317 1,226 5,091

Corporation income tax returns, except Form 1120-S, total [6] 743 743 0 8,742,807 8,742,807 0

Returns other than Forms 1120-C and 1120-F [7]:

No balance sheet returns 78 78 0 35,529 35,529 0

Balance sheet returns by size of total assets:

$1 under $250,000 161 161 0 33,107 33,107 0

$250,000 under $1,000,000 127 127 0 20,770 20,770 0

$1,000,000 under $5,000,000 102 102 0 33,410 33,410 0

$5,000,000 under $10,000,000 43 43 0 19,412 19,412 0

$10,000,000 under $50,000,000 53 53 0 12,791 12,791 0

$50,000,000 under $100,000,000 14 14 0 15,699 15,699 0

$100,000,000 under $250,000,000 19 19 0 9,071 9,071 0

$250,000,000 under $500,000,000 10 10 0 9,840 9,840 0

$500,000,000 under $1,000,000,000 10 10 0 7,410 7,410 0

$1,000,000,000 under $5,000,000,000 31 31 0 273,499 273,499 0

$5,000,000,000 under $20,000,000,000 30 30 0 850,217 850,217 0

$20,000,000,000 or more 55 55 0 7,372,989 7,372,989 0

Form 1120-C returns [7] d d 0 d d 0

Form 1120-F returns [7] d d 0 d d 0

Estate and trust income tax returns [8] 26 12 14 31,755 7,445 24,310

Estate tax returns [9] 36 36 0 891,338 891,338 0

Gift tax returns 44 44 0 799,086 799,086 0

Employment tax returns 1,441 1,441 0 165,381 165,381 0

Excise tax returns 467 467 0 162,992 162,992 0

Other taxable returns [10] 5 5 0 1,406 1,406 0

Nontaxable returns [11]:

Partnership returns N/A N/A N/A N/A N/A N/A

S corporation returns [12] N/A N/A N/A N/A N/A N/A

Other nontaxable returns [13] N/A N/A N/A N/A N/A N/A

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 3-2. Examination Coverage: Recommended Additional Tax, and Returns with Unagreed Additional Tax, After Examination, by Type and Size of Return, Fiscal Year 2025—Continued

Footnotes d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

N/A—Not applicable.

[1] Excludes excise tax returns filed with U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Also excludes returns of tax-exempt

organizations, government entities, employee retirement benefit plans, and tax-exempt bonds; and excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1).

[2] Field examinations are generally performed in person by revenue agents, tax compliance officers, tax examiners, and revenue officer examiners. However, some

field examinations may ultimately be conducted through correspondence in order to better serve the taxpayer.

[3] In general, total positive income (TPI) is the sum of all positive amounts shown for the various sources of income reported on the individual income tax return and

thus, excludes losses.

[4] Includes Forms 1040-PR (self-employment income tax return for Puerto Rico residents) and 1040-SS (self-employment income tax return for U.S. Virgin Islands,

Guam, American Samoa, and the Northern Mariana Islands residents).

[5] Includes all returns selected for examination on the basis of an earned income tax credit (EITC) claim. Shown separately for information purposes. Counts are

included in the appropriate TPI classes.

[6] Includes the Form 1120 series as follows: 1120 (corporation income tax return); 1120-C (income tax return for cooperative associations); 1120-F (foreign corpora tion income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120-H (homeowner association income tax return); 1120-L (life insurance company income tax return); 1120-ND (return for nuclear decommissioning funds); 1120-PC (property and casualty insurance company income tax return); 1120-REIT (real estate investment trust income tax return); 1120-RIC (regulated investment company income tax return); and 1120-SF (income tax return for settlement funds). Excludes certain other types of corporation returns, which are included in “Other taxable returns” described in footnote 10.

[7] Forms 1120-C are filed by cooperative associations. Forms 1120-F are filed by foreign corporations with U.S. income, other than foreign life insurance companies

(Form 1120-L); foreign property and casualty insurance companies (Form 1120-PC); or foreign sales corporations (Form 1120-FSC).

[8] Includes taxable Form 1041 (income tax return for estates and trusts) and Form 1041-N (income tax return for electing Alaska Native Settlement Trusts).

[9] Includes Form 706 (estate and generation-skipping transfer tax return). As a result of changes in the Tax Cuts and Jobs Act of 2017, the IRS changed how it catego rizes returns based on the size of gross estate amount, effective January 2021. In order to avoid disclosure of information about specific taxpayers, only the total is provided.

[10] Includes Forms 1120-FSC (foreign sales corporation income tax return); 1120-S for S corporations reporting a tax (see footnote 12); 1065-B for partnerships report ing a tax; 8288 (withholding tax return for disposition by foreign persons of U.S. property interests); and 8804 (return of withholding tax on foreign partner’s share of effectively connected income).

[11] Nontaxable returns are filed for entities that generally do not have a tax liability but pass through any profits and losses to the underlying owners, who include these

profits or losses on their income tax returns. The examination of partnership, S corporation, and other nontaxable returns affects the amount of recommended additional tax for these associated income tax returns.

[12] Includes most Forms 1120-S, which are filed by qualifying S corporations electing to be taxed through shareholders. Under certain conditions, S corporations are

subject to tax and are included in “Other taxable returns” in this table. See footnote 10.

[13] Includes the following nontaxable returns: Form 1120-IC-DISC (domestic international sales corporation return); Form 1041 (income tax return for estates and

trusts); and Form 1066 (real estate mortgage investment conduit income tax return). Under certain circumstances, estates and trusts (Form 1041) are not subject to tax and are reported as nontaxable. See estate and trust income tax returns for taxable Forms 1041.

NOTES:

Detail may not add to totals because of rounding.

This table includes information on examinations closed in Fiscal Year 2025 of all individual income tax, corporation income tax, estate and trust income tax, estate tax, gift tax, employment tax, excise tax, and other taxable returns, as well as partnership, S corporation, and other nontaxable returns, and information on examinations in which the taxpayer did not agree with the IRS examiner’s determination. When this occurs, the taxpayer may appeal the decision.

SOURCE: Small Business/Self-Employed, Examination, Performance Planning and Analysis Examination, Small Business Exam Data Management.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 3-3. Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type and Size of Return, Fiscal Year 2025

[Money amounts are in thousands of dollars]

Amount protected

Type and size of return

Taxable return examination closures involving protection

of the revenue base [1]

Total Field [2] Correspondence Total Field [2] Correspondence

(1) (2) (3) (4) (5) (6)

All returns, total 20,892 6,544 14,348 10,739,840 10,635,542 104,298

Individual income tax returns, total 16,493 2,207 14,286 333,143 267,064 66,079

Size of total positive income [3]:

No total positive income 206 27 179 2,223 792 1,431

$1 under $25,000 4,886 65 4,821 29,707 10,911 18,797

$25,000 under $50,000 4,455 59 4,396 14,768 900 13,868

$50,000 under $75,000 1,749 45 1,704 6,351 620 5,732

$75,000 under $100,000 1,018 64 954 5,170 659 4,511

$100,000 under $200,000 1,707 212 1,495 13,085 2,883 10,201

$200,000 under $500,000 934 384 550 16,213 10,141 6,072

$500,000 under $1,000,000 425 314 111 8,875 6,800 2,075

$1,000,000 under $5,000,000 597 535 62 35,641 33,957 1,685

$5,000,000 under $10,000,000 162 d d 21,095 d d

$10,000,000 or more 324 d d 179,968 d d

International returns [4] 30 21 9 47 40 7

Returns with earned income tax credit [5] 6,625 0 6,625 19,955 0 19,955

Corporation income tax returns, except Form 1120-S, total [6] 438 438 0 3,402,558 3,402,558 0

Returns other than Forms 1120-C and 1120-F [7]:

No balance sheet returns d d 0 d d 0

Balance sheet returns by size of total assets:

$1 under $250,000 d d 0 d d 0

$250,000 under $1,000,000 10 10 0 221 221 0

$1,000,000 under $5,000,000 15 15 0 938 938 0

$5,000,000 under $10,000,000 16 16 0 970 970 0

$10,000,000 under $50,000,000 21 21 0 2,743 2,743 0

$50,000,000 under $100,000,000 15 15 0 7,237 7,237 0

$100,000,000 under $250,000,000 29 29 0 14,759 14,759 0

$250,000,000 under $500,000,000 25 25 0 10,280 10,280 0

$500,000,000 under $1,000,000,000 42 42 0 25,159 25,159 0

$1,000,000,000 under $5,000,000,000 107 107 0 82,734 82,734 0

$5,000,000,000 under $20,000,000,000 65 65 0 265,593 265,593 0

$20,000,000,000 or more 77 77 0 2,076,762 2,076,762 0

Form 1120-C returns [7] 0 0 0 0 0 0

Form 1120-F returns [7] 6 6 0 648,281 648,281 0

Estate and trust income tax returns [8] 62 62 0 31,931 31,931 0

Estate tax returns [9] 61 61 0 19,828 19,828 0

Gift tax returns 11 11 0 8,240 8,240 0

Employment tax returns 2,496 2,434 62 525,101 486,882 38,219

Excise tax returns 1,331 1,331 0 6,419,037 6,419,037 0

Other taxable returns [10] 0 0 0 0 0 0

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 3-3. Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type and Size of Return, Fiscal Year 2025—Continued

Footnotes d —Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals when possible.

[1] Excludes excise tax returns filed with U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Also excludes returns of tax-exempt

organizations, government entities, employee retirement benefit plans, and tax-exempt bonds; and excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1).

[2] Field examinations are generally performed in person by revenue agents, tax compliance officers, tax examiners, and revenue officer examiners. However, some

field examinations may ultimately be conducted through correspondence in order to better serve the taxpayer.

[3] In general, total positive income (TPI) is the sum of all positive amounts shown for the various sources of income reported on the individual income tax return, and

thus excludes losses.

[4] Includes Forms 1040-PR (self-employment income tax return for Puerto Rico residents) and 1040-SS (self-employment income tax return for U.S. Virgin Islands,

Guam, American Samoa, and the Northern Mariana Islands residents).

[5] Includes all returns selected for examination on the basis of an earned income tax credit (EITC) claim. Shown separately for information purposes. Counts are

included in the appropriate TPI classes.

[6] Includes the Form 1120 series as follows: 1120 (corporation income tax return), 1120-C (income tax return for cooperative associations), 1120-F (foreign corpora tion income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation), 1120-H (homeowner association income tax return), 1120-L (life insurance company income tax return), 1120-ND (return for nuclear decommissioning funds), 1120-PC (property and casualty insurance company income tax return), 1120-REIT (real estate investment trust income tax return), 1120-RIC (regulated investment company income tax return), and 1120-SF (income tax return for settlement funds). Excludes certain other types of corporation returns, which are included in “Other taxable returns” described in footnote 10.

[7] Forms 1120-C are filed by cooperative associations. Forms 1120-F are filed by foreign corporations with U.S. income, other than foreign life insurance companies

(Form 1120-L), foreign property and casualty insurance companies (Form 1120-PC), or foreign sales corporations (Form 1120-FSC).

[8] Includes taxable Form 1041 (income tax return for estates and trusts) and Form 1041-N (income tax return for electing Alaska Native Settlement Trusts).

[10] Includes Forms 1120-FSC (foreign sales corporation income tax return), 1120-S for S corporations reporting a tax, 1065-B for partnerships reporting a tax, 8288

(withholding tax return for disposition by foreign persons of U.S. property interests), and 8804 (return of withholding tax on foreign partner’s share of effectively connected income).

NOTES:

Detail may not add to totals because of rounding.

This table includes information on examinations closed in Fiscal Year (FY) 2025 in which actions were taken by the IRS to prevent the release of funds from the U.S. Treasury in response to taxpayer efforts to recoup all, or part, of previously assessed and paid tax. For information on all FY 2025 examinations of individual income tax, corporation income tax, estate and trust income tax, estate tax, gift tax, employment tax, excise tax, and other taxable returns, along with partnership, S corporation, and other nontaxable returns, see Table 3-2.

SOURCE: Small Business/Self-Employed, Examination, Performance Planning and Analysis Examination, Small Business Exam Data Management.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 3-4. Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 2025

[Money amounts are in thousands of dollars]

Taxable return examination closures resulting in refunds [1]

Amount of recommended refunds

Type and size of return

Total Field [2] Correspondence Total Field [2] Correspondence

(1) (2) (3) (4) (5) (6)

All returns, total 16,158 **7,038 **9,120 10,406,715 **10,300,054 **106,662

Individual income tax returns, total 13,018 3,988 9,030 1,461,912 1,366,516 95,396

Size of total positive income [3]:

No total positive income 665 552 113 24,990 23,425 1,565

$1 under $25,000 3,115 228 2,887 15,825 5,189 10,635

$25,000 under $50,000 2,888 170 2,718 22,188 10,762 11,426

$50,000 under $75,000 1,228 135 1,093 10,291 5,101 5,190

$75,000 under $100,000 698 130 568 8,037 4,347 3,690

$100,000 under $200,000 1,177 306 871 19,037 10,769 8,269

$200,000 under $500,000 803 427 376 19,849 13,491 6,358

$500,000 under $1,000,000 616 450 166 26,071 22,470 3,601

$1,000,000 under $5,000,000 800 686 114 152,611 134,806 17,805

$5,000,000 under $10,000,000 410 375 35 135,000 129,768 5,231

$10,000,000 or more 596 513 83 1,027,951 1,006,339 21,613

International returns [4] 22 16 6 62 50 12

Returns with earned income tax credit [5] 2,980 17 2,963 14,542 84 14,457

Corporation income tax returns, except Form 1120-S, total [6] 761 **761 **0 7,834,349 **7,834,349 **0

Returns other than Forms 1120-C and 1120-F [7]:

No balance sheet returns 62 62 0 114,160 114,160 0

Balance sheet returns by size of total assets:

$1 under $250,000 51 51 0 477 477 0

$250,000 under $1,000,000 44 **44 **0 1,345 **1,345 **0

$1,000,000 under $5,000,000 28 28 0 32,237 32,237 0

$5,000,000 under $10,000,000 12 12 0 1,268 1,268 0

$10,000,000 under $50,000,000 39 39 0 1,518,206 1,518,206 0

$50,000,000 under $100,000,000 25 **25 **0 11,237 **11,237 **0

$100,000,000 under $250,000,000 37 37 0 87,557 87,557 0

$250,000,000 under $500,000,000 47 47 0 119,958 119,958 0

$500,000,000 under $1,000,000,000 65 65 0 172,474 172,474 0

$1,000,000,000 under $5,000,000,000 149 149 0 1,009,014 1,009,014 0

$5,000,000,000 under $20,000,000,000 102 102 0 989,301 989,301 0

$20,000,000,000 or more 87 87 0 3,674,063 3,674,063 0

Form 1120-C returns [7] 0 0 0 0 0 0

Form 1120-F returns [7] 13 13 0 103,054 103,054 0

Estate and trust income tax returns [8] 122 42 80 71,546 60,325 11,222

Estate tax returns [9] 218 218 0 169,705 169,705 0

Gift tax returns 7 7 0 1,515 1,515 0

Employment tax returns 868 868 0 432,857 432,857 0

Excise tax returns 1,161 1,154 7 434,800 434,787 12

Other taxable returns [10] 3 0 3 32 0 32

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 3-4. Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 2025—Continued

Footnotes ** —Data have been combined to avoid disclosure of information about specific taxpayers.

[1] Excludes excise tax returns filed with U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Also excludes returns of tax-exempt

organizations, government entities, employee retirement benefit plans, and tax-exempt bonds; and excludes information returns (e.g., Forms 1098, 1099, 5498, W-2 and W-2G, and Schedule K-1).

[2] Field examinations are generally performed in person by revenue agents, tax compliance officers, tax examiners, and revenue officer examiners. However, some

field examinations may ultimately be conducted through correspondence in order to better serve the taxpayer.

[3] In general, total positive income (TPI) is the sum of all positive amounts shown for the various sources of income reported on the individual income tax return, and

thus excludes losses.

[4] Includes Forms 1040-PR (self-employment income tax return for Puerto Rico residents) and 1040-SS (self-employment income tax return for U.S. Virgin Islands,

Guam, American Samoa, and the Northern Mariana Islands residents).

[5] Includes all returns reporting an earned income tax credit (EITC) claim. Shown separately for information purposes. Counts are included in the appropriate TPI

classes.

[7] Forms 1120-C are filed by cooperative associations. Forms 1120-F are filed by foreign corporations with U.S. income, other than foreign life insurance companies

(Form 1120-L); foreign property and casualty insurance companies (Form 1120-PC); or foreign sales corporations (Form 1120-FSC).

[8] Includes taxable Form 1041 (income tax return for estates and trusts) and Form 1041-N (income tax return for electing Alaska Native Settlement Trusts).

[10] Includes Forms 1120-FSC (foreign sales corporation income tax return); 1120-S for S corporations reporting a tax; 1065-B for partnerships reporting a tax; 8288

(withholding tax return for disposition by foreign persons of U.S. property interests); and 8804 (return of withholding tax on foreign partner’s share of effectively connected income).

NOTES:

Detail may not add to totals because of rounding.

This table provides information on examinations closed in Fiscal Year (FY) 2025 that resulted in additional refunds paid to the taxpayer and the amount of refunds recommended. For information on all FY 2025 examinations of individual income tax, corporation income tax, estate and trust income tax, estate tax, gift tax, employment tax, excise tax, and other taxable returns, along with partnership, S corporation, and other nontaxable returns, see Table 3-2.

SOURCE: Small Business/SelfEmployed, Examination, Performance Planning and Analysis Examination, Small Business Exam Data Management.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 3-5. Examinations of Tax-Exempt Organizations, Employee Retirement Plans, Government Entities, and Tax-Exempt Bonds, by Type of Return, Fiscal Year 2025

Type of return Number of returns examined

Tax-exempt organization, employee retirement plan, government entity, tax-exempt bond returns, and related taxable returns examined, total 7,914

Forms 990, 990-EZ, and 990-N [1] 889

Forms 990-PF, 1041-A, 1120-POL, and 5227 [2] 77

Form 5500, total [3] 1,065

Defined benefit 122

Defined contribution 943

Form 5500-EZ, total [3] 282

Defined benefit 39

Defined contribution 243

Form 5500-SF, total [3] 2,023

Defined benefit 149

Defined contribution 1,874

Employment tax returns [4] 2,602

Tax-exempt bond returns [5] 323

Related taxable returns, total 564

Form 990-T [6] 77

Form 4720 [7] 188

Form 5330 [8] 67

Forms 1040, 1041, 1065, and 1120 adjusted [9] 74

Forms 11-C and 730 [10] 150

Form 5329 [11] 8

Employee retirement plan Non-Return Units [12] 89

[1] Form 990 series includes: 990 (tax-exempt organization information return, long form), 990-EZ (tax-exempt organization information return, short form), and 990-N

(electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990-EZ).

[2] Includes Form 990-PF (private foundation information return), Form 1041-A (information return of charitable contribution deductions by certain trusts), Form 1120 POL (income tax return for certain political organizations), and Form 5227 (split-interest trust information return).

[3] Form 5500 series includes: 5500 (annual return/report of employee benefit plan), 5500-EZ (annual return of a one-participant (owners/partners and their spouses)

retirement plan or a foreign plan), and 5500-SF (short form annual return/report of small employee benefit plan).

[4] Employment tax returns include: Forms 940 (employer’s federal unemployment tax return), 941 (employer’s quarterly tax return for income and Social Security

taxes withheld for other than household and agricultural employees), 943 (employer’s tax return for agricultural employees), 944 (employer’s annual tax return), 945 (tax return of withheld income tax from nonpayroll distributions), and 1042 (tax return of withheld income tax on U.S.-source income of foreign persons). Also includes stand-alone examinations of Form 1099 series information returns. Includes employment tax returns that are “related taxable returns” picked up as part of an examination on an exempt organization’s Form 990 series return, as well as stand-alone examinations of federal, state, local, and Indian tribal governments, and exempt organization employment tax returns. Although these entities do not have an income tax return filing requirement, they are subject to employment taxes as well as excise taxes (Forms 11-C and 730) that are reported under “related taxable returns.”

[5] Includes Forms 8038 (information return for tax-exempt private activity bond issues), 8038-B (information return for Build America bonds and recovery zone

economic development bonds), 8038-CP (return for credit payments to issuers of qualified bonds), 8038-G (information return for governmental obligations), 8038GC (information return for consolidated small tax-exempt government bond issues, leases, and installment sales), 8038-T (arbitrage rebate return), and 8038-TC (information return for tax credit bonds and specified tax credit bonds).

[6] Form 990-T is the tax-exempt organization unrelated business income tax return.

[7] Form 4720 is used to report excise taxes on tax-exempt organizations and related individuals.

[8] Form 5330 is used to report excise taxes related to employee retirement plans.

[9] Form 1040 series (individual returns), Form 1041 (estate and trust return), Form 1065 (partnership return), or Form 1120 series (corporation returns) adjusted as a

result of examination of a tax-exempt organization, employee retirement plan, or government entity, as applicable.

[10] Form 11-C reports the occupational tax for wagering and Form 730 reports the excise tax on wagering.

[11] Form 5329 is used to report additional taxes on qualified retirement plans such as Individual Retirement Accounts (IRAs) and other tax-favored accounts.

[12] Tax Exempt and Government Entities, Employee Plans, often examines retirement plans that are not required to file a return. These are called Non-Return Units.

SOURCE: Tax Exempt and Government Entities.

~~Internal Revenue Service Data Book, 2025~~

Table 3-6. Tax Certainty: Advance Pricing Agreement Program, by Type of Agreement, Fiscal Year 2025

Advance Pricing Agreements executed [1, 2]

~~Download XLSX~~

Pending

Average months Average number

requests Number to complete of tax years covered

to complete

Average number of tax years covered

Type of agreement

Requests

received

Average months

by agreement [3]

agreement

(1) (2) (3) (4) (5)

Total cases 200 144 44 7 632

Unilateral [4] d 18 39 7 61

Bilateral [5] 166 115 42 7 550

Multilateral [6] d 11 69 6 21

d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

[1] An Advance Pricing Agreement (APA) is an agreement between the IRS and a taxpayer that determines the Arm's Length Price (ALP) or specifies the manner of the

determination of ALP (or both), in relation to an international transaction(s) for filed and unfiled prospective tax years. In the case of bilateral and multilateral APAs, the agreement between the IRS and the taxpayer is executed after the IRS and the relevant foreign tax administration(s) reach agreement on the appropriate ALP under the applicable U.S. income tax treaty or treaties. Taxpayers are required to file annual reports to demonstrate compliance with the terms and conditions of their APAs.

[2] Includes requests received in prior fiscal years. Does not include APAs that were closed unagreed.

[3] For the tax year(s) covered, the taxpayer’s pricing of the covered international transaction(s) is considered compliant for U.S. income tax purposes so long as it is

reported in accordance with the terms of the APA. When establishing an agreement, taxpayers are expected to request an APA term that would cover at least five prospective years and may also request that the APA be “rolled back” to cover one or more earlier taxable years.

[4] An APA that involves only the taxpayer and the IRS.

[5] An APA that involves the taxpayer, a related entity of the taxpayer in a foreign country, the IRS, and the tax administration of the related entity.

[6] An APA that involves the taxpayer, two or more related entities of the taxpayer in different foreign countries, the IRS, and the tax administration of the related

entities.

NOTES:

Cases may cross fiscal years. Therefore, the workload of cases shown in this table may be related to cases initiated in prior years. A taxpayer may have multiple pending requests. As of September 30, 2025, there were 501 taxpayers with pending APA requests.

The information presented in Table 3-6 differs from the Advance Pricing and Mutual Agreement Program’s annual statutory report because that information is reported on a calendar year basis, as opposed to fiscal year.

SOURCE: Large Business and International, Treaty and Transfer Pricing Operations, Advance Pricing and Mutual Agreement.

More information can be found at: Advance Pricing and Mutual Agreement Program

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 3-7. Tax Certainty: Compliance Assurance Process Program, by Program Phase, Fiscal Year 2025

Program phase Tax Year 2024 Tax Year 2025

Total [1] 123 119

Compliance Assurance Process phase [2] 37 39

Compliance Maintenance phase [3] 61 55

Bridge Plus phase [4] 25 25

[1] The Compliance Assurance Process (CAP) helps large corporate taxpayers improve federal tax compliance. The process enables the taxpayer and the IRS to use

real-time issue resolution tools and techniques, resolve issues before filing tax returns and comply with federal tax laws, and ensure accurate tax returns, which shortens the IRS audit process. A CAP taxpayer must be a U.S. corporate taxpayer with assets of $10 million or more. A CAP taxpayer must not be under investigation by, or in litigation with, the IRS or any federal or state agency that would limit access to current corporate tax records. Transparency and cooperation should reduce the taxpayer’s and the IRS’s use of resources. The IRS’s participation in the prefiling review during the CAP does not constitute an examination or inspection of the taxpayer’s books of account for purposes of Internal Revenue Code 7605(b). All prefiling work occurs until the return is filed. In the CAP, Compliance Maintenance (CM), and Bridge Plus phases, taxpayers must undergo a postfiling review, which is an exam process, in order to verify that all resolved issues were reported as agreed and that all disclosures were made in accordance with the CAP Memorandum of Understanding (MOU). If issues are not resolved in prefiling or new material issues are discovered, the IRS will examine any such issues through the traditional postfiling examination process.

[2] In the CAP phase, the taxpayer and IRS work together to achieve compliance and certainty by resolving all or most tax positions prior to the filing of a tax return. A

successful prefiling review allows the IRS to achieve an acceptable level of assurance regarding the accuracy of the taxpayer’s filed tax return. The taxpayer will proactively provide the IRS with pertinent facts in order to develop material issues. Within 30 days of the date the return is filed, the taxpayer will provide a PostFiling Representation that states that the filed return is consistent with the issue resolution agreements.

[3] The CM phase relies on the same provisions as the CAP phase. The same MOU and criteria that apply to the CAP phase also apply to the CM phase. Taxpayers

will need to continue to make open, comprehensive, and contemporaneous disclosures of their completed business transactions in CM. After the taxpayer’s annual application for the CAP program, the IRS will consider if CM or another phase is appropriate and will consider the taxpayer’s history of compliance, cooperation, and transparency in the CAP program.

[4] The Bridge phase has been permanently replaced with the Bridge Plus phase for the 2025 CAP cycle. The Bridge Plus phase is reserved for taxpayers whose risk

of noncompliance does not warrant the continual use of the Large Business and International Division’s examination resources; alternatively, the taxpayer submits a documentation package that is assessed for risks. The same MOU that applies to the CAP and CM phases also applies to the Bridge Plus phase. In Bridge Plus, cases are started 3 months after the end of the tax year and prior to the tax return filing. If the filed return is consistent with prior submissions, the taxpayer will be issued the appropriate acceptance letter.

SOURCE: Large Business and International, Assistant Deputy Commissioner Compliance Integration, Strategy Policy and Governance, Planning Reporting and Monitoring.

For more information, please visit: Compliance Assurance Process

~~Internal Revenue Service Data Book, 2025~~

Table 3-8. Information Reporting Program, Fiscal Year 2025

[Money amounts are in thousands of dollars]

~~Download XLSX~~

Item Number or amount

Number of information returns received [1]:

Total 4,474,519,835

Paper [2] 885,323

Electronic [3] 4,201,155,497

Other [4] 272,479,015

Automated Underreporter Program [5]:

Number of closed cases [6] 987,460

Amount of additional assessments [7] 5,897,835

Number of full-time equivalent positions [8] 1,428

Automated Substitute for Return Program [9]:

Number of closed cases [10] 592,773

Actual closures 161,908

Terminated closures 430,865

Amount of additional assessments [11] 2,926,222

Number of full-time equivalent positions [8] 106

[1] Includes Form 1042-S (foreign person’s U.S.-source income subject to withholding); Form 1097-BTC (bond tax credit); the Form 1098 series (including mortgage

interest, student loan interest, and tuition payments); the Form 1099 series (including interest and dividend distributions); Form 3921 (exercise of an incentive stock option under Section 422(b)); Form 3922 (transfer of stock acquired through an employee stock purchase plan under Section 423(c)); the Form 5498 series (including individual retirement arrangement and medical savings account information); Form W-2 (wage and tax statements); Form W-2G (certain gambling winnings); and Schedule K-1 (partnership, S corporation, and estate or trust distributions). Information from these forms and schedules is matched to that reported on income tax returns.

Excludes Form 1099-T (tuition statement); Form 4789 (currency transaction report); Form 4790 (tax on accumulation distribution of trusts), Form 8288 (U.S. withholding tax return for dispositions by foreign persons of U.S. real property interests); Form 8362 (currency transaction report by casinos); Form 8596 (information return for federal contracts); 8805 (foreign partner's information statement of section 1446 withholding tax); 8935 (airline payments report); and the foreign bank and financial account penalty examination on the Financial Crimes Enforcement Network (FinCEN) family of forms. Also excludes Foreign Account Tax Compliance Act (FATCA) Form 8938 (statement of specified foreign financial assets) and Form 8966 (FATCA report).

[2] Due to modernization efforts, IRS Submissions Processing has adjusted the way it tracks paper information return submissions; therefore, the number of paper

information returns received may not be comparable to prior years.

[3] In addition to the forms listed in footnote 1, includes the total foreign information records containing traditional information exchange the IRS receives in accordance

with the Organization for Economic Cooperation and Development standards. These records consist of information on certain foreign-sourced fixed, determinable, annual, or periodical payments to U.S. persons.

[4] Includes forms processed by the Social Security Administration, such as Forms SSA-1099 (Social Security benefit statement), RRB-1099 (payments by the

Railroad Retirement Board), W-2 (wage and tax statement), and Form 8300 (report of cash payments over $10,000 received in a trade or business).

[5] The objective of the Automated Underreporter Program (AUR) is to match taxpayer income and deductions submitted by third parties such as banks, brokerage

firms, and other payers on information returns (such as Forms W-2 and 1099) against amounts reported on individual income tax returns. If a discrepancy is found, an AUR case is created, the taxpayer is contacted, and tax is assessed on any unresolved discrepancy.

[6] Reflects the number of closed cases for which a notice was issued to a taxpayer.

[7] Includes tax and interest.

[8] Reflects the total staff hours expended, converted to the number of full-time positions.

[9] Under the Automated Substitute for Return Program (ASFR), the IRS uses information returns from third parties (such as Forms W-2 and 1099) to identify

tax return delinquencies, construct tax returns for certain nonfilers based on that third-party information, and assess tax, interest, and penalties based on the substitute returns.

[10] Reflects the number of closed cases within the ASFR system. The number of closed cases are reported separately as actual closures (where taxpayer contact was

made, closed not liable, or filed under the spouse) and terminated closures (where no ASFR taxpayer contact was made). Actual closures are cases for which notices were issued to taxpayers and were associated with staff hours used to calculate the number of full-time positions. Terminated closures are cases that required no notices to be sent; therefore, no full-time equivalent hours were expended.

[11] Includes tax, interest, and penalties assessed. Terminated closures receive no ASFR assessments.

SOURCES:

Research, Applied Analytics, and Statistics, Statistics of Income; Small Business/Self-Employed Examination, Performance Planning and Analysis, Automated Underreporter Program; Small Business/Self-Employed Collections, Headquarters Collection, Inventory Delivery Selection, Automated Substitute for Return Program.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 3-9. Math Errors on Individual Income Tax Returns, by Type of Error, Fiscal Year 2025

Tax Year 2024 returns Tax Year 2023 and prior-year returns

Math error

Number Percentage of total Number Percentage of total

(1) (2) (3) (4)

Math error notices [1] 951,789 N/A 488,539 N/A

Math errors, total [1] 1,197,278 100.0 587,410 100.0

Adjusted Gross/Taxable Income amount 306,992 25.6 56,304 9.6

Tax calculation/other taxes [2] 289,749 24.2 64,936 11.1

Child Tax Credit 118,069 9.9 102,606 17.5

Standard/Itemized deduction 106,407 8.9 21,380 3.6

Earned Income Tax Credit 78,045 6.5 37,286 6.3

Other credits [3] 61,237 5.1 21,323 3.6

Education credits [4] 61,034 5.1 37,539 6.4

First-Time Homebuyer Credit Repayment 48,868 4.1 11,895 2.0

Refund/Amount owed 39,753 3.3 13,030 2.2

Withholding or excess Social Security payments 31,796 2.7 12,672 2.2

Adjustments to income 30,160 2.5 8,214 1.4

Filing status 23,180 1.9 11,847 2.0

Exemption number/amount 883 0.1 889 0.2

Other [5] 626 0.1 443 0.1

Recovery Rebate Credit [6] 479 [7] 187,046 31.8

N/A—Not applicable.

[1] A math error notice to the taxpayer may address more than one type of math error. Therefore, the total number of errors exceeds the total number of notices.

[2] Includes all errors associated with the calculation and assessment of income taxes, as well as other taxes, such as self-employment tax, alternative minimum tax,

and household employment tax. Amounts repaid for an excess Advance Child Tax Credit are excluded.

[3] Includes the Child and Dependent Care Credit, Credit for the Elderly or Disabled, Retirement Savings Contribution Credit, Adoption Credit, Mortgage Interest

Credit, General Business Credits, Credit for Federal Fuel Tax, Foreign Tax Credit, Residential Energy Credits, Alternative Motor Vehicle Credit, Qualified Plug-In Electric Drive Motor Vehicle Credit, Qualified Electric Vehicle Credit, Health Coverage Tax Credit, Credit for Small-Employer Health Insurance Premiums, Qualified Sick and Family Leave, Elective Payment Election Credits, and Clean Vehicle Credits.

[4] Includes the Lifetime Learning Credit and the American Opportunity Tax Credits.

[5] Includes miscellaneous errors and unique error types not included in any other math error definitions.

[6] The Recovery Rebate Credit allowed taxpayers who did not receive Economic Impact Payments (or less than the full amount they were entitled to) to claim a credit

on their Tax Year 2020 and 2021 tax returns. The primary cause for math errors in the Recovery Rebate Credit was that many taxpayers incorrectly calculated their allowable Recovery Rebate Credit amount or claimed a credit they were not entitled to.

[7] Less than 0.05%.

NOTES:

Detail may not add to totals because of rounding.

Math errors include a variety of conditions such as computational errors, incorrectly transcribed values, omitted entries, failure to meet eligibility requirements, claims that exceed statutory limits, and insufficiently supported claims which are identified during the processing of tax returns.

SOURCE: Taxpayer Services, Customer Account Services, Submission Processing, Returns Processing Branch.

~~Internal Revenue Service Data Book, 2025~~

Table 3-10. Criminal Investigation Program, by Status or Disposition, Fiscal Year 2025

Illegal source financial crimes [3]

~~Download XLSX~~

Narcotics-related financial crimes [4]

Status or disposition [1]

Legal source Total tax crimes [2]

(1) (2) (3) (4)

Investigations initiated 2,792 968 1,246 578

Investigations completed [5] 2,850 1,085 1,195 570

Referrals for prosecution 2,043 588 949 506

Investigations completed without prosecution 807 497 246 64

Indictments and informations [6] 1,726 425 849 452

Convictions [7] 1,611 421 743 447

Sentenced 1,613 431 693 489

Incarcerated [8] 1,225 315 502 408

Percentage of those sentenced who were incarcerated [8] 75.9 73.1 72.4 83.4

[1] Investigations may cross fiscal years. An investigation initiated in one fiscal year may not be indicted, convicted, or sentenced until a subsequent fiscal year.

Therefore, the disposition (completions, indictments/informations, convictions, sentences) of investigations shown in this table may be related to investigations initiated, completed, indicted, or convicted in prior fiscal years.

[2] Under the Legal Source Tax Crimes Program, IRS Criminal Investigation (CI) identifies, investigates, and assists in the prosecution of crimes involving legal indus tries, legal occupations, and, more specifically, legally earned income associated with the violation of Title 26 (tax violations) and Title 18 (tax-related violations) of the U.S. Code. The Legal Source Tax Crimes Program also includes employment tax cases and those cases that threaten the tax system, such as Questionable Refund Program cases, unscrupulous return preparers, and frivolous filers/nonfilers who challenge the legality of the filing requirements.

[3] Under the Illegal Source Financial Crimes Program, CI identifies, investigates, and assists in the prosecution of crimes involving proceeds derived from illegal

sources other than narcotics. These encompass all tax and tax-related violations, as well as money laundering and currency violations under the following statutes: Title 26 (tax violations), Title 18 (tax-related and money laundering violations), and Title 31 (currency violations) of the U.S. Code. The utilization of forfeiture statutes to deprive individuals and organizations of illegally obtained assets is also linked to the investigation of criminal charges within this program.

[4] Under the Narcotics-Related Financial Crimes Program, CI seeks to identify, investigate, and assist in the prosecution of the most significant narcotics-related tax

and money laundering offenders. The IRS derives authority for this program from the statutes for which it has jurisdiction: Title 26 (tax violations), Title 18 (tax-related and money laundering violations), and Title 31 (currency violations) of the U.S. Code. IRS Criminal Investigation also devotes resources to high-level multiagency narcotics investigations warranting Organized Crime Drug Enforcement Task Force (OCDETF) designation in accordance with OCDETF Program reimbursable funding.

[5] Defined as the total subject criminal investigations completed during the fiscal year, including those that resulted in a prosecution recommendation to the

Department of Justice and those discontinued due to lack of evidence, a finding that the allegation was false, or other reason.

[6] Both “indictments” and “informations” are accusations of criminal charges. An “indictment” is an accusation made by a federal prosecutor and issued by a federal

grand jury. An “information” is an accusation brought by a federal prosecutor without the requirement of a grand jury.

[7] The number of criminal convictions encompasses defendants who enter guilty and nolo contendere pleas, as well as those found guilty at trial.

[8] The term “incarcerated” may include prison time, home confinement, electronic monitoring, or a combination thereof.

SOURCE: Criminal Investigation, Office of Communications.

For more information about Criminal Investigation, visit: IRS Criminal Investigation annual reports | Internal Revenue Service

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Collection Activities, Penalties, and Appeals¶

This section of the IRS Data Book presents information on collections and penalties resulting from individuals’ or entities’ failures to comply with the tax code. Failure to comply with filing, reporting, and payment requirements may result in civil penalties or, in some cases, criminal investigation. The IRS’s Collection function collects federal taxes that have been reported or assessed but not paid and secures tax returns that have not been filed. The IRS may assess penalties on cases for many reasons, including inaccuracies, failure to file, and failure to pay, but may also allow for a reduction of the amount of some penalties in certain cases.

Additionally, this section presents data on the IRS Independent Office of Appeals workload. The mission of Appeals is to resolve tax controversies without litigation, on a basis that is fair and impartial to both the taxpayer and the federal government. The Appeals Office considers cases that involve examination, collection, and penalty issues. Taxpayers who disagree with IRS findings in their cases may request an Appeals hearing. The local Appeals Office is separate from and independent of the IRS office that proposed the tax adjustment, collection action, or penalty.

Highlights of the Data

In Fiscal Year (FY) 2025, the IRS collected $117.5 billion in unpaid assessments on returns filed with additional tax due, netting $73.1 billion after credit transfers (Table 4-1).
The IRS assessed $29.6 billion in additional taxes for returns not filed timely and collected $3.5 billion with delinquent returns (Table 4-1).
In FY 2025, taxpayers proposed 38,797 offers in compromise to settle existing tax liabilities for less than the full amount owed. The IRS accepted 5,464 offers, amounting to $98.1 million, during the year (Table 4-1).

~~Internal Revenue Service Data Book, 2025~~

Taxpayers established 3.2 million new installment agreements and paid $17.9 billion toward all installment agreements in FY 2025 (Table 4-1).
The IRS assessed more than $1.2 trillion in civil penalties in FY

Of this, $33.1 billion was assessed in civil penalties on individual and estate and trust income tax returns (Table 4-2).

The IRS abated $1.2 trillion in civil penalties during the year, including $7.5 billion in abatements for individual and estate and trust income tax returns (Table 4-2).
During FY 2025, the IRS Appeals Office closed 52,997 cases, including those received in prior fiscal years (Table 4-3).
Of all the Appeals cases closed in FY 2025, 41.3% were Examination cases and 32.6% were Collection Due Process cases (Table 4-3).
The IRS Appeals Office also received 159 requests in FY 2025 from taxpayers intending to enter into the Alternative Dispute Resolution program and closed a total of 120 cases (Table 4-4).

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 4-1. Delinquent Collection Activities, Fiscal Years 2024 and 2025

[Money amounts are in thousands of dollars]

Activity 2024 2025

Returns filed with additional tax due:

Gross total yield from unpaid assessments [1] 120,236,449 117,525,095 Less: Credit transfers [2] 42,686,156 44,383,893 Equals: Net total amount collected 77,550,293 73,141,202 Taxpayer delinquent accounts:

Number in beginning inventory 11,375,720 14,901,508 Number of new accounts 9,630,933 7,899,744 Number of accounts closed 6,105,145 9,688,767 Ending inventory:

Number 14,901,508 13,112,485 Balance of assessed tax, penalties, and interest [3] 208,410,722 211,527,864 Returns not filed timely:

Delinquent return activity:

Net amount assessed [4] 17,843,035 29,606,322 Amount collected with delinquent returns 3,220,579 3,483,844 Taxpayer delinquency investigations [5]:

Number in beginning inventory 2,012,759 2,050,877 Number of new investigations 639,143 2,501,667 Number of investigations closed 601,025 1,317,729 Number in ending inventory 2,050,877 3,234,815 Offers in compromise [6]:

Number of offers received 33,591 38,797 Number of offers accepted 7,199 5,464 Amount of ofers accepted 163,383 98,146 Enforcement activity:

Number of notices of federal tax liens filed [7] 196,996 214,099 Number of notices of levy requested on third parties [8] 313,792 339,137 Number of seizures [9] 71 50 Installment agreements [10]:

Number in beginning inventory 4,038,081 4,642,420 Number of new agreements established [11] 3,403,214 3,160,047 Number of taxpayers that were full paid [12] 1,902,125 1,963,093 Number in ending inventory [11] 4,642,420 4,870,810 Amount collected for cases in installment agreement status [13] 16,107,092 17,882,062

[1] Includes amounts collected through collection activity on previously unpaid assessed taxes plus assessed and accrued penalties and interest. Assessed tax may

result from voluntarily filed returns, examinations of taxpayers’ returns, or a combination of both.

[2] In this instance, credit transfers are credits transferred from one tax module to another tax module where the receiving module is in collection status. A tax module

is a record of tax data for a specific taxpayer covering one return for one tax period. These credit transfers are then subtracted from total yield to avoid overstating the net total amount collected.

[3] Includes assessed penalties and interest but excludes any accrued penalties and interest. Assessed penalties and interest—usually determined simultaneously

with the unpaid balance of tax—are computed on the unpaid balance of tax from the due date of the return to the date of assessment. Penalties and interest continue to accrue after the date of assessment until the taxpayer’s balance is paid in full.

[4] Includes net assessment of tax, penalty, and interest amounts (less prepaid credits, withholding, and estimated tax payments) on delinquent tax returns secured by

collection activity. Excludes accrued penalty and interest.

[5] A delinquency investigation is opened when a taxpayer does not respond to an IRS notice of a delinquent return.

[6] An offer in compromise is a proposal by a taxpayer to the federal government that would settle a tax liability for payment of less than the full amount owed. Absent

special circumstances, an offer will not be accepted if the IRS believes the liability can be paid in full as a lump sum or through a payment agreement.

[7] Represents the number of lien requests entered into the IRS Automated Lien System.

[8] Represents the number of levies requested on third parties by the Automated Collection System and Field Collection programs.

[9] Represents the number of seizures conducted by the Field Collection program.

[10] An installment agreement (IA) is an arrangement which allows an individual or business to pay their tax liabilities over time. Generally, a taxpayer may apply for an

IA online, by phone, by mail, or in person. Penalties and interest continue to accrue until the balance due has been paid in full.

[11] The number of agreements represents the number of taxpayers with IAs, not the number of tax modules in an IA status.

[12] The number of taxpayers whose remaining module(s) were moved from an active IA status to fully paid status. Taxpayersʼ module(s) may leave an active IA status in ways

other than through “Full Paid.”

[13] Includes penalties and interest; does not include user fees.

NOTES:

Detail may not add to totals because of rounding.

All money amounts are in current dollars.

This table reflects delinquent collection activities for all return types.

SOURCE: Small Business/Self-Employed, Collection, Collection Inventory Delivery & Selection, Planning & Performance Analysis, Collection Data Assurance.

~~Internal Revenue Service Data Book, 2025~~

Table 4-2. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2025

[Money amounts are in thousands of dollars]

~~Download XLSX~~

Type of tax and type of penalty

Civil penalties assessed [1] Civil penalties abated [2]

Number Amount Number Amount

(1) (2) (3) (4)

Civil penalties, total 54,276,742 1,247,074,030 5,503,530 1,210,426,532 Individual and estate and trust income taxes:

Civil penalties, total [3] 46,748,796 33,102,432 3,884,049 7,513,461 Accuracy [4] 440,718 1,496,358 62,000 592,099 Bad check 2,209,697 245,241 15,066 51,232 Delinquency 4,009,691 6,475,833 437,374 1,428,229 Estimated tax 15,734,656 12,060,514 215,192 253,469 Failure to pay 24,251,980 12,090,325 3,149,546 5,033,537 Federal tax deposits 0 0 0 0 Fraud 1,410 99,024 131 10,925 Other [5] 100,644 635,137 4,740 143,971 Partnership income taxes:

Civil penalties, total 408,311 50,224,994 186,554 44,220,715 Bad check d d 6 10 Delinquency 402,483 49,282,653 183,845 41,635,629 Estimated tax d d 0 0 Failure to file electronically 79 121,628 75 125,000 Failure to pay 1,690 12,384 383 411 Failure to provide information [6] 0 0 0 0 Other [5] 2,971 807,825 2,245 2,459,665 Corporation income taxes:

Civil penalties, total [7] 1,059,587 4,221,861 231,986 3,093,623 Accuracy [4] 2,336 46,546 271 5,802 Bad check 15,135 13,476 293 5,830 Delinquency 95,797 769,168 26,501 767,753 Estimated tax 420,328 1,095,335 86,738 482,754 Failure to pay 525,837 2,262,871 118,168 1,831,348 Fraud 81 17,107 d d Other 73 17,359 d d S corporation income taxes:

Civil penalties, total 545,882 1,060,181 142,358 257,326 Bad check 0 0 0 0 Delinquency 540,452 1,041,700 141,199 253,879 Estimated tax 1,417 2,359 0 0 Failure to file electronically [8] 0 0 0 0 Failure to pay 1,519 3,577 310 1,066 Failure to provide information 0 0 0 0 Other 2,494 12,545 849 2,381 Employment taxes:

Civil penalties, total [9] 4,457,891 1,150,622,767 823,543 1,149,813,121 Accuracy [4] 366 4,491 43 475 Bad check 351,517 39,515 2,660 10,886 Delinquency 614,296 745,116,635 117,697 745,724,278 Estimated tax 16,032 54,872 4,495 17,482 Failure to pay 2,259,214 287,509,701 453,579 286,848,544 Federal tax deposits 1,216,346 117,895,214 245,054 117,210,987 Fraud 35 1,148 15 470 Other 85 1,192 0 0 Excise taxes and tax-exempt organizations and trusts:

Civil penalties, total [10] 793,430 2,073,406 187,721 1,073,402 Accuracy [4] 262 437 20 67 Bad check 11,050 3,035 97 1,228 Daily delinquency [11] 56,769 290,940 35,404 193,999 Delinquency 216,131 461,521 24,168 231,807 Estimated tax 20,910 7,210 3,142 1,356 Failure to pay 463,834 251,776 112,830 80,265 Federal tax deposits 2,561 184,909 152 52,158 Fraud 11 5,189 0 0 Other 21,902 868,390 11,908 512,521 Estate and gift taxes:

Civil penalties, total [12] 6,855 724,395 3,999 2,010,713 Accuracy [4] 14 2,992 d d Bad check 53 2,571 d d Delinquency 2,299 433,041 1,513 373,337 Failure to pay 4,432 278,913 2,438 1,633,719 Fraud 0 0 0 0 Other 57 6,877 31 2,571 Nonreturn penalties [13] 255,990 5,043,994 43,320 2,444,171 Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 4-2. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2025—Continued

Footnotes d—Not shown to avoid disclosure of information. However, the data are included in the appropriate totals.

[1] Assessments of penalties included here were recorded in Fiscal Year (FY) 2025 regardless of the tax year to which the penalties may apply.

[2] Abatements of penalties included here were recorded in FY 2025 regardless of the tax year to which the penalties may apply. An abatement is a reduction of as sessed penalties. The IRS may approve an abatement of a penalty for: IRS error; reasonable cause; administrative and collection costs not warranting collection of penalty; discharge of penalty in bankruptcy; and the IRS’s acceptance of partial payment of assessed penalty. Numbers and amounts represent only the portion of assessed penalties that were abated.

[3] Represents penalties associated with the Form 1040 series (individual income tax return series) and Form 1041 (estate and trust income tax return).

[4] Represents penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial understatement of pension liabili ties; substantial estate or gift tax valuation understatement (under Internal Revenue Code (IRC) Section 6662); understatement of reportable transactions (under IRC Section 6662A); and underpayment of stamp tax (under IRC Section 6653).

[5] Represents penalties related to federal tax deposits, failure to supply taxpayer identification number, and failure to report tip income.

[6] Represents penalties associated with failure to provide information on Forms 1065 (partnership return) or 8752 (required payment or refund for a partnership under

IRC Section 7519), or failure to file electronically Form 1065-B (large partnership return).

[7] Represents penalties associated with the Form 1120 series (corporation income tax return series) and Form 990-T (tax-exempt organization unrelated business

income tax return).

[8] Represents penalties associated with failure to file electronically on Forms 1120-S (return for an S corporation) or 8752 (required payment or refund for an S corpo ration under IRC Section 7519).

[9] Represents penalties associated with Forms 940 (employer’s federal unemployment tax return); 941 (employer’s tax return for income and Social Security taxes

withheld for other than household and agricultural employees); 943 (employer’s tax return for agricultural employees); 944 (employer’s tax return); 945 (tax return for withheld income tax from nonpayroll distributions); 1040, Schedule H (household employment taxes); 1042 (tax return of withheld income tax on U.S.-source income of foreign persons); and CT-1 (railroad retirement tax return).

[10] Represents penalties associated with Forms 11-C (occupational tax and registration for wagering return); 720 (excise tax return); 730 (excise tax return for wager ing); 990 (tax-exempt organization information return); 990-PF (private foundation return); 1041-A (information return of charitable contribution deductions by certain trusts); 2290 (heavy highway vehicle use tax return); 4720 (excise tax return of charities and other persons); 5227 (split-interest trust information return); and 8886-T (disclosure by tax-exempt entity regarding prohibited tax shelter transaction).

[11] Represents penalties under IRC Sections 6652(c)(2)(A) and (B) related to tax-exempt organizations or trusts. Penalties are assessed on a daily basis for failure to

file Forms 990 (tax-exempt organization information return); 1041-A (information return of charitable contribution deductions by certain trusts); 5227 (split-interest trust information return); or 8886-T (disclosure by tax-exempt entity regarding prohibited tax shelter transaction).

[12] Represents penalties associated with Forms 706 (estate tax return) and 709 (gift tax return).

[13] Represents various penalties assessed and abated for a wide range of noncompliant behaviors, such as noncompliance related to tax return preparers and to

information returns (e.g., Forms 1099, W-2, 3520-A, 8027, and 8300), as well as aiding and abetting; frivolous return filings; and misuse of dyed fuel. Also includes trust fund recovery penalties. Withheld income and employment taxes, including Social Security taxes, railroad retirement taxes, or collected excise taxes, are collectively called trust fund taxes because employers actually hold the employee’s money in trust until they make a federal tax deposit in that amount. Trust fund recovery penalties are assessed when these employment taxes are not collected, accounted for, and paid timely. The amount of trust fund recovery penalties credited in FY 2025 was $738,943,809 and is included in the amount abated.

NOTE: Detail may not add to totals because of rounding.

SOURCE: Chief Financial Officer, Financial Management, Corporate Accounting.

~~Internal Revenue Service Data Book, 2025~~

Table 4-3. Appeals Workload, by Type of Case, Fiscal Year 2025

Cases closed [1]

~~Download XLSX~~

Cases pending September 30, 2025

Type of case

Cases received

(1) (2) (3)

Total cases [2] 60,933 52,997 40,313

Collection Due Process cases [3] 24,191 17,291 18,965

Examination cases [4] 23,139 21,904 14,409

Penalty appeals cases [5] 3,627 3,816 1,448

Offers in Compromise cases [6] 3,124 2,978 2,125

Innocent spouse cases [7] 1,633 1,871 1,325

Industry cases [8] 859 757 1,000

Coordinated industry cases [9] 39 30 90

Other cases [10] 4,321 4,350 951

[1] Includes cases received in Fiscal Year 2025 and in prior fiscal years. Excludes cases transferred, reassigned, or returned to compliance as a premature referral.

[2] A case represents a taxpayer with one or more tax periods under consideration in Appeals. Cases that are temporarily assigned to Chief Counsel are not included

in cases pending. See Tables 5-1 and 5-2 for information on Chief Counsel activity.

[3] Includes cases where the taxpayer requested a Collection Due Process (CDP) hearing with an Appeals Officer who has had no prior involvement with the case. A

CDP hearing provides the taxpayer with an opportunity to appeal IRS collection actions early in the collection process in response to a notice of federal tax lien or notice of intent to levy. This category excludes CDP timeliness determination cases, which are included in the “Other” category; see footnote 10.

[4] An examination case in Appeals involves issues in dispute by the taxpayer relating to income, employment, excise, estate, and gift taxes or tax-exempt status.

[5] A penalty appeals case is one in which the taxpayer requests abatement of a civil penalty that was assessed before the taxpayer was given an opportunity to dis pute the penalty. The taxpayer may submit a written request for abatement of the penalty, and if the request is denied, the taxpayer may appeal.

[6] An offer in compromise is an agreement between a taxpayer and the federal government that settles a tax liability for payment of less than the full amount owed.

The IRS may reject a taxpayer’s offer, and the taxpayer may request that Appeals review and decide whether the offer is acceptable.

[7] An innocent spouse case in Appeals is one in which the taxpayer requested and was denied innocent spouse relief by the IRS. This includes cases where a

taxpayer who filed a joint return with a spouse or ex-spouse can apply for relief of tax, interest, and penalties if he/she meets specific requirements. The innocent spouse may request that Appeals review and decide whether the denial was correct.

[8] An industry case (IC) designation is assigned to a large corporate taxpayer that does not meet the criteria to be designated as a coordinated industry case (CIC);

see footnote 9. An IC taxpayer may appeal the findings of an examination conducted by the IRS.

[9] A CIC designation is assigned to a large corporate taxpayer based on factors such as the taxpayer’s gross assets, gross receipts, operating entities, industries,

and/or foreign assets. A CIC taxpayer may appeal the findings of an examination conducted by the IRS.

[10] “Other” includes cases considered by Appeals involving issues related to abatement of interest, collection appeals program, Office of Professional Responsibility

(OPR), Freedom of Information Act (FOIA), trust fund recovery penalty, Collection Due Process timeliness determination, and other miscellaneous penalties as defined below:

Abatement of interest —Cases of disputed interest on tax deficiencies or payments in which IRS errors or delays may have contributed to the assessed interest.

Collection appeals program —Provides the taxpayer, or a third party whose property is subject to a collection action, an administrative appeal for certain collection actions including levy or seizure action that was or will be taken, notice of federal tax lien that was or will be filed, and rejected or terminated installment agreements.

Office of Professional Responsibility —A tax professional may appeal the findings of the IRS OPR. OPR has oversight responsibility for tax professionals and investigates allegations of misconduct and negligence against attorneys, certified public accountants, enrolled agents, and other practitioners representing taxpayers before the IRS. In addition, IRS e-file applicants and providers may request an administrative review when the applicant is denied participation in IRS e-file or the provider is sanctioned while participating in IRS e-file.

Freedom of Information Act —A taxpayer may appeal the denial of a request for records made under the Freedom of Information Act.

Trust fund recovery penalty —An employer is required to pay trust fund taxes to the U.S. Treasury through federal tax deposits. Withheld income and employment taxes, including Social Security taxes, railroad retirement taxes, or collected excise taxes, are collectively called trust fund taxes because employers actually hold the employee’s money in trust until they make a federal tax deposit in that amount. A trust fund recovery penalty applies to the responsible person(s) for the total amount of trust fund taxes evaded, not collected, or not accounted for and not paid to the U.S. Treasury. The taxpayer may appeal Collection’s determination.

Collection Due Process timeliness determination —A taxpayer submits a request for a Collection Due Process (CDP) hearing and Equivalent Hearing (EH) and Appeals will determine if the CDP or EH request was received timely and is processable.

Other penalties —This subcategory includes a variety of different types of penalties that may be appealed. Tax return preparers may appeal penalties imposed under Internal Revenue Code (IRC) Sections 6694 and 6695 for understatement of a taxpayer’s tax liability or with respect to preparation of a tax return. Tax shelter promoters may appeal penalties imposed under IRC Sections 6700 or 6701 for aiding and abetting an understatement of tax liability. A penalty imposed under IRC Section 6715 for dyed diesel fuel may be appealed. A taxpayer may appeal the denial of an application for an extension of time to pay estate tax under the provisions of IRC Section 6161. Also includes penalties imposed under other IRC Sections not specified in this note.

NOTE: Cases may cross fiscal years. Therefore, the workload of cases shown in this table may be related to cases initiated in prior years.

SOURCE: Independent Office of Appeals, Policy, Planning Quality and Analysis.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 4-4. Appeals: Alternative Dispute Resolution, Mediation Programs by Initiative Type, Fiscal Years 2024 and 2025

Type of initiative

2024 2025

(1) (2)

Alternative Dispute Resolution, Mediation programs, total:

Receipts 109 159 Closures [2] 94 120 Withdrawals and Denials 24 32 Agreed mediations 56 61 Unagreed mediations 14 27 Pending 42 84 Fast Track Settlement, Large Business & International division:

Receipts [1] 39 53 Closures [2] 34 38 Withdrawals and Denials d d Agreed mediations 29 31 Unagreed mediations d d Average days to settle 98 101 Pending 15 30 Fast Track Settlement, Small Business/Self-Employed division:

Receipts [1] 18 24 Closures [2] 26 d Withdrawals and Denials 4 d Agreed mediations 16 6 Unagreed mediations 6 d Average days to settle 84 66 Pending 4 15 Fast Track Settlement, Tax Exempt & Government Entities division:

Receipts [1] 8 d Closures [2] 4 d Withdrawals and Denials d 0 Agreed mediations d d Unagreed mediations d d Average days to settle 117 238 Pending 5 d Fast Track Mediation, Collection:

Receipts [1] 0 0 Total Closures [2] 0 0 Withdrawals and Denials 0 0 Agreed mediations 0 0 Unagreed mediations 0 0 Average days to settle N/A N/A Pending 0 0 Post Appeals Mediation, Non-Collection:

Receipts 36 63 Closures [2] 22 47 Withdrawals and Denials 10 17 Agreed mediations d 20 Unagreed mediations d 10 Average days to settle 122 166 Pending 18 34 Post Appeals Mediation, Collection:

Receipts 8 d Closures [2] 8 d Withdrawals and Denials 8 d Agreed mediations 0 0 Unagreed mediations 0 0 Average days to settle N/A N/A Pending 0 0 Rapid Appeals Process:

Receipts [3] n.a. 17 Closures [2] n.a. 17 Withdrawals and Denials [4] n.a. 12 Agreed mediations n.a. d Unagreed mediations n.a. d Average days to settle n.a. n.a. Pending n.a. d

Footnotes on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 4-4. Appeals: Alternative Dispute Resolution, Mediation Programs by Initiative Type, Fiscal Years 2024 and 2025—Continued

Footnotes d—Not shown to avoid disclosure of information. However, the data are included in the appropriate totals.

n.a.—Not available.

N/A—Not applicable.

[1] Includes Fast Track Settlement requests or Fast Track Mediation requests accepted into the Independent Office of Appeals (Appeals).

[2] Includes all closures, including requests returned to the originating division.

[3] Includes appeal cases where Appeals offered participation in a Rapid Appeals Process (RAP) to the appropriate Compliance division and the taxpayer. RAP at tempts to resolve the issue(s) at the initial conference using mediation techniques.

[4] Includes withdrawals from RAP by any party and instances where Appeals offered RAP but the taxpayer or Compliance rejected the offer.

NOTES:

Cases may cross fiscal years. Therefore, the cases shown in this table may be related to cases initiated in prior years.

Data reporting errors discovered in the RAP program resulted in an adjustment to in-process cases, resulting in a change to the timing of RAP closures prior to FY 2025. Beginning in FY 2025, RAP is deemed closed at the end of the Rapid Appeals Process rather than when the case ultimately closes from Appeals. Therefore, consistent data for RAP is not available prior to FY 2025.

SOURCES: Independent Office of Appeals, Alternative Dispute Resolution Program Management Office; Large Business & International, Strategy, Policy, & Governance.

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Chief Counsel¶

This section of the Data Book provides an overview of the IRS Chief Counsel’s workload and activities. The IRS Chief Counsel is appointed by the President of the United States with the advice and consent of the U.S. Senate, and serves as the chief legal advisor to the IRS Commissioner on all matters pertaining to the interpretation, administration, and enforcement of the Internal Revenue Code, as well as all other legal matters. Under the IRS Restructuring and Reform Act of 1998, the Chief Counsel reports to the IRS Commissioner and the Treasury General Counsel.

Attorneys in the Chief Counsel’s Office serve as lawyers for the IRS. They provide the IRS and taxpayers with guidance on interpreting federal tax laws correctly, represent the IRS in litigation, and provide all other legal support required to carry out the IRS mission.

Highlights of the Data

In Fiscal Year (FY) 2025, Chief Counsel received 48,544 new cases and closed 47,575 cases, including those received in prior years (Table 5-1).
Of the cases closed in FY 2025, 60.8% were from the Litigation and Advisory Office, which was created when the former Large Business & International and Small Business/Self-Employed Offices were merged. (Table 5-1).
Of the 47,575 cases closed in FY

2025, Chief Counsel closed 10.0% through guidance and assistance. This includes published guidance, advanced case resolution, treaties, legislation, congressional and executive correspondence, training and public outreach, and prefiling legal advice to the IRS (Table 5-1).

In FY 2025, 77.6% of new cases received and 79.9% of cases closed were related to tax law enforcement and litigation, including Tax Court

litigation; collection, bankruptcy, and summons advice and litigation; Appellate Court litigation; criminal tax; and enforcement advice and assistance (Table 5-1).

In FY 2025, Chief Counsel received 21,588 Tax Court cases involving a taxpayer contesting an IRS determination that they owed additional tax. During the fiscal year, Chief Counsel closed 21,718 cases involving more than $8.5 billion in disputed taxes and penalties (Table 5-2).

~~Internal Revenue Service Data Book, 2025~~

Table 5-1. Chief Counsel Workload: All Cases, by Ofce and Type of Case, Fiscal Year 2025

~~Download XLSX~~

Office and type of case

Chief Counsel (All Offices):

Cases pending Cases received Cases closed September 30, 2025

(1) (2) (3)

Total 48,544 47,575 42,040

Guidance and assistance [1] 4,772 4,741 3,728

Tax law enforcement and litigation [2] 37,674 38,009 34,636

Other legal services to the IRS [3] 6,098 4,825 3,676

Corporate [4]:

Total 377 358 343

Guidance and assistance 161 180 148

Tax law enforcement and litigation 130 95 187

Other legal services to the IRS 86 83 8

Counsel to National Taxpayer Advocate [5]:

Total 442 396 72

Guidance and assistance 233 220 30

Tax law enforcement and litigation 161 128 38

Other legal services to the IRS 48 48 4

Criminal Tax [6]:

Total 5,117 4,906 628

Guidance and assistance d 105 39

Tax law enforcement and litigation d 4,755 584

Other legal services to the IRS d 46 5

Energy, Credits, and Excise Tax [7]:

Total 631 400 300

Guidance and assistance 341 204 189

Tax law enforcement and litigation 198 110 101

Other legal services to the IRS 92 86 10

Employee Benefits, Exempt Organizations, and Employment Taxes [8]:

Total 1,159 1,244 525

Guidance and assistance 556 622 383

Tax law enforcement and litigation 346 370 110

Other legal services to the IRS 257 252 32

Financial Institutions and Products [9]:

Total 436 493 397

Guidance and assistance 260 313 320

Tax law enforcement and litigation 99 102 63

Other legal services to the IRS 77 78 14

General Legal Services [10]:

Total 4,238 3,092 2,922

Guidance and assistance 23 32 8

Tax law enforcement and litigation 0 3 22

Other legal services to the IRS 4,215 3,057 2,892

Income Tax and Accounting [11]:

Total 1,691 1,826 658

Guidance and assistance 969 1,106 439

Tax law enforcement and litigation 517 509 192

Other legal services to the IRS 205 211 27

International [12]:

Total 964 878 1,221

Guidance and assistance 354 356 491

Tax law enforcement and litigation 449 365 702

Other legal services to the IRS 161 157 28

Litigation and Advisory [13]:

Total 27,732 28,931 29,024

Guidance and assistance 316 341 294

Tax law enforcement and litigation 27,225 28,394 28,713

Other legal services to the IRS 191 196 17

Footnotes at end of table.

~~Internal Revenue Service Data Book, 2025~~

Table 5-1. Chief Counsel Workload: All Cases, by Ofce and Type of Case, Fiscal Year 2025—Continued

Office and type of case

Passthroughs, Trusts, and Estates [14]:

Cases pending Cases received Cases closed September 30, 2025

(1) (2) (3)

Total 1,024 1,029 472

Guidance and assistance 535 530 332

Tax law enforcement and litigation 320 315 130

Other legal services to the IRS 169 184 10

Procedure and Administration [15]:

Total 3,312 2,496 4,033

Guidance and assistance 620 515 863

Tax law enforcement and litigation 2,275 1,677 2,560

Other legal services to the IRS 417 304 610

Strategic Litigation [16]:

Total 51 168 411

Guidance and assistance d d d

Tax law enforcement and litigation d 165 399

Other legal services to the IRS 0 d d

Tax-Exempt and Government Entities Division Counsel [17]:

Total 996 1,066 841

Guidance and assistance d d d

Tax law enforcement and litigation 936 994 824

Other legal services to the IRS d d d

Taxpayer Services [18]:

Total 321 270 64

Guidance and assistance 167 133 38

Tax law enforcement and litigation 25 17 d

Other legal services to the IRS 129 120 d

Other [19]:

Total 53 22 129

Guidance and assistance 53 12 d

Tax law enforcement and litigation 0 10 d

Other legal services to the IRS 0 0 0

d—Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.

[1] Includes published guidance, advanced case resolution, treaties, legislation, congressional and executive correspondence, training and public outreach, and prefil ing legal advice to the IRS.

[2] Includes Tax Court litigation; collection, bankruptcy, and summons advice and litigation; Appellate Court litigation; criminal tax; and enforcement advice and assis tance. See Table 4-3 for tax litigation case information.

[3] Includes electronic and other tax filing legal advice, disclosure advice and litigation, and general legal services advice and litigation.

[4] Provides legal advice, litigation services and litigation support on matters involving corporate organizations, reorganizations, liquidations, spin-offs, transfers to

controlled corporations, distributions to shareholders, debt vs. equity determinations, bankruptcies, and consolidated return issues affecting groups of affiliated corporations, among other matters.

[5] Provides legal advice and support to the National Taxpayer Advocate (NTA) and the Taxpayer Advocate Service (TAS) in fulfilling the mission of TAS set forth

in Internal Revenue Code § 7803(c). Coordinates all legal services provided to the NTA and the NTA’s headquarters employees, and reviews, coordinates, and elevates, if requested by TAS, legal advice provided by field Chief Counsel offices to field TAS offices.

[6] Provides advice and legal counsel to IRS Criminal Investigation in all areas of the Criminal Tax function including tax, currency, virtual currency, cybersecurity, and

money laundering crimes and criminal procedure; legal counsel on investigative matters such as administrative and grand jury investigations, undercover operations, electronic surveillance, search warrants, the use of emerging investigative technologies, and forfeitures, the referral of cases to the Department of Justice for grand jury investigation, criminal prosecution and the commencement of forfeitures; and coordination with external law enforcement agencies, other offices within the IRS and the Office of Chief Counsel on all matters involving Criminal Tax, including the impact of parallel civil proceedings.

[7] Provides legal advice, litigation services, and litigation support on tax matters involving excise taxes, oil and gas and other natural resources, and tax credits to the

Internal Revenue Service, the Office of Chief Counsel, the Department of Justice, Treasury, and, where appropriate or required, to other government agencies and the public. As of January 12, 2025, Passthroughs and Special Industries (PSI) became two offices: Energy, Credits, & Excise Tax (ECE) and Passthroughs, Trusts, & Estates (PTE). Workloads reflected in ECE and PTE are for the full fiscal year.

[8] Provides legal advice, litigation services, and litigation support on matters involving employee benefits including qualified retirement plans, Individual Retirement

Accounts (IRAs), executive compensation arrangements, and health and welfare plans, exempt organizations, employment taxes, and certain issues related to federal, state, local, and Indian tribal governments.

[9] Provides legal advice, litigation services and litigation support on tax matters involving financial institutions and the taxation of financial products to include banks,

thrift institutions, insurance companies, regulated investment companies, real estate investment trusts, asset securitization arrangements, life insurance contracts, annuities, options, futures contracts, original issue discount obligations, hedging arrangements, and government entities issues including tax-exempt bonds and other types of innovative financial instruments and entities.

[10] Provides litigation services and litigation support to the Department of Justice on matters involving personnel, discrimination, labor-management regulations, and

procurement; provides advisory opinions on non-tax legal matters including labor and personnel matters, procurement, information technology and cybersecurity law, licenses, grants, fiscal law, intellectual property law, delegations of authority, and other matters related to the management of the agency; serves as the agency’s Deputy Ethics Official providing ethics training, ethics advice and reviewing public financial disclosure reports.

Footnotes continued on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 5-1. Chief Counsel Workload: All Cases, by Ofce and Type of Case, Fiscal Year 2025—Continued

Footnotes—continued

[11] Provides legal advice, litigation services, and litigation support on tax matters involving recognition and timing of income and deductions by individuals and corpora tions, sales and exchanges, capital gains and losses, accounting methods and periods, depreciation and other cost recovery issues, installment sales, long-term contracts, inventories, and alternative minimum tax.

[12] Provides legal advice, technical guidance (including guidance published in the Federal Register and/or Internal Revenue Bulletin ), and litigation support on matters

involving the international provisions of the United States revenue laws, bilateral and multilateral tax treaties, and agreements to which the United States is a party. Participates in the Organization for Economic Cooperation and Development (OECD) as a delegate for the United States.

[13] Provides comprehensive legal counsel to the IRS on complicated tax issues in an increasingly interconnected global economic environment; effectively represent

the Commissioner in the U.S. Tax Court; and advise the Department of Justice in protecting IRS interests in other federal and state courts. As of October 1, 2024, Large Business & International (LB&I) and Small Business/Self-Employed (SBSE) combined to form Litigation & Advisory.

[14] Provides legal advice, litigation services and litigation support on tax matters involving income taxes of S corporations, partnerships (including limited liability

companies), trusts, estates, gifts, generation-skipping transfers, certain excise taxes, income tax credits, cooperative housing corporations, farmers’ and other cooperatives, low-income housing credit, research and expenditures, and certain homeowner associations. As of January 12, 2025, Passthroughs and Special Industries became two offices: Energy, Credits, & Excise Tax (ECE) and Passthroughs, Trusts, & Estates (PTE). Workloads reflected in ECE and PTE are for the full fiscal year.

[15] Provides legal advice, litigation services, and litigation support on matters involving reported and paid taxes; assessment and collection of taxes (including interest

and penalties); abatement, credit or refund of overassessments or overpayments of tax; filing information returns; bankruptcy, summonses, information gathering and discovery, including electronic discovery; federal tax liens and levies; damage claims; attorney fees; disclosure, privacy and Freedom of Information Act issues, and privileges; judicial practice and judicial doctrines. Argues motions before Tax Court and provides litigation support on novel and significant issues, including electronic litigation; and challenging legal issues which are fundamental to efficient tax administration, i.e., issues arising in connection with numerous IRS initiatives and enforcement activities often in the context of an increasingly computerized and internet-based tax system (e.g., regulation challenges).

[16] Provides legal advice and services to the IRS, primarily litigation and litigation support. The Strategic Litigation (SL) Division, through its Special Trial Attorneys

and paralegals, is responsible for handling the Office’s most complex, high-profile, and significant cases in the U.S. Tax Court, cases which often establish national precedent or are otherwise important to tax administration. The SL attorneys and paralegals provide a full range of legal services on all issues, including advising the IRS on its most significant non-docketed cases, handling significant case litigation in the U.S. Tax Court, and assisting the Department of Justice in the handling of significant cases in U.S. District Court.

[17] Provides legal services on program matters, including tax issues relating to employee benefit programs (including qualified retirement plans, deferred compensa tion arrangements, and health and welfare programs); IRAs; executive compensation; exempt organizations; federal, state, local, and Indian tribal governments; tax-exempt bonds; and employment tax. The Tax-Exempt and Government Entities (TE/GE) Division Counsel also directs the Counsel-wide litigation programs with respect to these issues. TE/GE Division Counsel employs attorneys nationwide.

[18] Provides legal services on matters involving taxpayers who generally have income reported only on Forms W-2 and 1099 to include advice and support of the

Taxpayer Services (TS) Division Commissioner and his headquarters’ staff; collaboration with TS to formulate Division policies, programs, systems, and strategies to better serve their taxpayer segment and other taxpayers. Provides guidance and legal support to all of the functions within TS, including those that provide servicewide services, customer service, and processing activities; and collaboration with Associate Chief Counsel offices and headquarters and field staff of the Chief Counsel Office of the Division Counsel (Small Business/Self-Employed) to provide legal services to the nationwide IRS TS Division.

[19] Includes the immediate offices of the Chief Counsel, the Finance and Management Division, and the Executive Counsel.

NOTE: Cases may cross fiscal years. Therefore, the workload of cases shown in this table may be related to cases initiated in prior years.

SOURCE: Chief Counsel, Associate Chief Counsel, Finance and Management, Planning and Finance Division.

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 5-2. Chief Counsel Workload: Tax Litigation Cases, by Type of Case, Fiscal Year 2025

[Money amounts are in thousands of dollars]

Type of case Number or amount

Total cases:

Received 21,588

Closed 21,718

Pending September 30, 2025 25,154

Tax Court cases [1]:

Cases received:

Number 19,189

Amount of tax and penalty in dispute [2] 9,909,121

Cases closed:

Number 20,313

Amount of tax and penalty in dispute [2] 8,521,312

Amount of tax and penalty on decision [3]:

Total [3] 3,726,472

Default or dismissed 619,342

Settled 2,530,733

Tried and decided 570,229

Cases (excluding appeals) pending September 30, 2025:

Number 21,406

Amount of tax and penalty in dispute [2] 53,057,099

Cases on appeal pending September 30, 2025:

Number pending September 30, 2025 370

Amount of tax and penalty pending September 30, 2025 [2] 4,965,177

Refund cases [4]:

Cases received:

Number 474

Amount of tax and penalty in dispute [2] 66,845,809

Cases closed:

Number 268

Amount of tax and penalty in dispute [2] 1,568,976

Amount of tax and penalty protected [5]:

Total 749,550

District Court 512,834

Court of Federal Claims 236,716

Cases (excluding appeals) pending September 30, 2025:

Number 883

Amount of tax and penalty in dispute [2] 8,731,984

Cases on appeal pending September 30, 2025:

Number pending September 30, 2025 21

Amount of tax and penalty pending September 30, 2025 [2] 232,431

Number of nondocketed cases [6]:

Received 1,925

Closed 1,137

Pending September 30, 2025 2,474

[1] Tax Court cases involve a taxpayer contesting the Internal Revenue Service’s determination that the taxpayer owes additional taxes and/or penalties, or other

issues over which the court has jurisdiction. The Tax Court generally provides a forum for a taxpayer to request a determination of the disputed liabilities (or other issues) prior to assessment or payment of the taxes allegedly owed.

Examples of other cases that may be considered by the Tax Court include:

Abatement or Suspension of Interest —Cases concerning whether the IRS abused its discretion either by not abating interest accrued as a result of certain unreasonable errors or delays, or by not suspending the accrual of interest where the IRS does not contact the taxpayer in a timely manner.

Collection Due Process —Cases where a taxpayer requested a hearing with the IRS Independent Office of Appeals in response to a notice of federal tax lien or notice of intent to levy.

Innocent Spouse —Cases in which a taxpayer who filed a joint return with a spouse or ex-spouse may request relief from joint and several liability for amounts shown or not shown on the joint return if he/she meets specific requirements.

Tax-Exempt Status —Cases where an organization disputes IRS’s revocation or denial of tax-exempt status.

Whistleblower ( under Internal Revenue Code ( IRC ) Section 7623 )—Cases involving the amount or denial of a whistleblower award.

Passport ( under IRC Section 7345 )—Cases where a taxpayer contests whether the IRS’s certification to the Secretary of State of a taxpayer owing a seriously delinquent tax debt was erroneous or that the Commissioner failed to reverse the certification.

Worker Classification ( under IRC Section 7436 )—Cases where a taxpayer contests the reclassification of workers it treated as nonemployees to employees, and the resulting employment tax liabilities, interest, and penalties.

Footnotes continued on next page.

~~Internal Revenue Service Data Book, 2025~~

Table 5-2. Chief Counsel Workload: Tax Litigation Cases, by Type of Case, Fiscal Year 2025—Continued

Footnotes—Continued

[2] The amount of tax and penalty in dispute excludes interest. Cases pending on appeal are in the Circuit Court and the Supreme Court and therefore are excluded

from regular pending Tax Court and refund cases.

[3] Reflects the amount a taxpayer owes (as determined by the Tax Court except for settlements), excluding offsetting overpayments and interest. The total reflects an

additional $6 million in tax and penalty on decision. This amount comes from cases without a designated closing code due to a data system migration.

[4] Refund cases involve taxpayers seeking refunds of claimed overpayments after tax liability has been fully paid. A taxpayer may seek a refund of taxes, interest,

and/or penalties paid.

[5] Tax protected is the amount claimed by the taxpayer in a suit for a refund of previously paid taxes that is not awarded to the taxpayer in the court’s judgment.

[6] Nondocketed cases are cases in which a court petition was not filed, and Chief Counsel reviewed and advised on a statutory notice of deficiency. A statutory notice

of deficiency is a legal notice the IRS sends a taxpayer that lays out the taxpayer’s tax deficiency, including tax and penalties owed. If taxpayers receive a statutory notice of deficiency from the IRS, they have 90 days to petition the Tax Court regarding the deficiency outlined in the letter.

NOTES:

Detail may not add to totals because of rounding.

Number of cases and amounts in dispute can vary widely from year to year due to a variety of factors including the number and timing of prior-year receipts.

SOURCE: Chief Counsel, Associate Chief Counsel, Finance and Management, Planning and Finance Division.

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

IRS Budget and Workforce¶

This section of the Data Book provides an overview of IRS budget activities, including taxpayer services, enforcement, operations support, and business systems modernization. Taxpayer Services funding includes processing for tax returns and related documents, as well as providing assistance to taxpayers filing returns and paying taxes due. Enforcement funding includes the examination of tax returns, collection of balances due, and administrative and judicial settlement of taxpayer appeals of examination findings. Operations Support

Highlights of the Data

provides administrative services, policy management, and IRS-wide support necessary to deliver taxpayerfacing service and enforcement programs. This appropriation also funds staffing, equipment, and related costs used to manage, maintain, and operate critical information systems supporting tax administration. The Business Systems Modernization appropriation funds capital asset acquisition of information technology systems. This section also includes information on the size and composition of the IRS workforce.

IRS’s actual expenditures were $19.0 billion for overall operations in Fiscal Year (FY) 2025 (Table 6-1).
Taxpayer Services funding accounted for $4.4 billion, or 23.3% of the total FY 2025 budget (Table 6-1).
Enforcement funding represented $7.2 billion, or 37.7% of all funding (Table 6-1).
The IRS spent $6.6 billion in Operations Support in FY 2025, accounting for 34.6% of the overall budget (Table 6-1).
The balance of IRS’s FY 2025 expenditures, $844 million, was spent on Business Systems Modernization and Energy Security (Table 6-1).
In FY 2025, the IRS used 95,226 full-time equivalent (FTE) positions

~~Internal Revenue Service Data Book, 2025~~

to conduct its work (Table 6-3).

Of these FTE positions, 44.4% were dedicated to enforcement and 40.6% were dedicated to taxpayer services (Table 6-3).
Racial and ethnic minority employees made up 57.6% of the IRS and Chief Counsel workforce, compared to a

40.1% share of the overall federal civilian labor force (Table 6-4).

Women represented 63.2% of IRS and Chief Counsel personnel, compared to 45.8% of the overall federal civilian labor force (Table 6-4).
Veterans comprised 9.6% of the IRS and Chief Counsel workforce (Table 6-4).

~~Download XLSX~~ ~~Internal Revenue Service Data Book, 2025~~

Table 6-1. Costs Incurred by Budget Activity, Fiscal Years 2024 and 2025

[Money amounts are in thousands of dollars]

Budget activity

Personnel compensation Total [1] Other [3]

and benefits [2]

2024 2025 2024 2025 2024 2025

(1) (2) (3) (4) (5) (6)

Total obligations against appropriated funds 18,198,029 18,968,701 11,879,726 13,186,441 6,318,303 5,782,260

Taxpayer Services [4]:

Total 4,109,763 4,411,451 3,660,907 4,039,786 448,856 371,665

Prefiling taxpayer assistance and education 891,617 958,990 732,717 793,279 158,900 165,711

Filing and account services 3,218,146 3,452,461 2,928,190 3,246,507 289,956 205,954

Enforcement [5]:

Total 6,502,342 7,154,831 5,743,905 6,458,249 758,437 696,582

Investigations 959,370 1,047,382 716,451 764,722 242,919 282,660

Examinations and collections 5,343,726 5,897,277 4,833,312 5,487,465 510,415 409,812

Regulatory 199,246 210,172 194,142 206,062 5,103 4,110

Operations Support [6]:

Total 6,241,344 6,558,215 2,271,241 2,562,986 3,970,103 3,995,229

Infrastructure 1,053,727 896,632 429 354 1,053,298 896,278

Shared services and support 1,423,664 1,455,407 846,773 994,214 576,891 461,193

Information services 3,763,953 4,206,176 1,424,039 1,568,418 2,339,914 2,637,758

Business Systems Modernization [7]: 1,285,445 839,715 144,538 120,931 1,140,907 718,784

Energy Security [8]: 59,135 4,489 59,135 4,489 0 0

[1] Costs are comprised of items charged to discretionary appropriations, mandatory appropriations, and user fees. This includes costs charged to the Inflation

Reduction Act (IRA), which was enacted August 12, 2022. Costs exclude costs reimbursed by other federal agencies and private entities for services performed for these external parties.

[2] Includes salaries, terminal leave payments, availability pay, pay differential, overtime and holiday pay, cash awards, incentive awards, obligation for uncashed

payroll checks, expert and witness fees, rewards to informants, employer’s share of personnel benefits costs, reimbursements for professional liability insurance, recruitment bonuses, commuting subsidies, retention bonuses, student loan repayments, relocation bonuses, gainsharing awards, cost of living allowances, overseas allowance grants, domestic and foreign income tax reimbursement allowances, worker’s compensation benefits, moving expenses/relocation allowances, severance pay, and unemployment compensation payments.

[3] Includes contracts, travel, transportation of things, rent, communications, utilities, printing and reproduction, advisory and assistance services, supplies and materi als, operation and maintenance of facilities, research and development services, medical care, operation and maintenance of equipment, subsistence and support of persons, acquisition of assets, equipment, land and structures, investments, grants, and refunds.

[4] The Taxpayer Services appropriation funds prefiling assistance and education, filing and account services, and taxpayer advocacy services.

[5] The Enforcement appropriation funds activities to determine and collect owed taxes, to provide legal and litigation support, to conduct criminal investigations, to

enforce criminal statutes related to violations of Internal Revenue laws and other financial crimes, and to purchase and hire motor vehicles.

[6] The Operations Support appropriation funds activities to support taxpayer services and enforcement programs, including rent payments; facilities services; printing;

postage; physical security; headquarters and other IRS-wide administration activities; research and statistics of income; telecommunications; information technology development, enhancement, operations, maintenance, and security; and the hire of motor vehicles (nonpolice-type use).

[7] The Business Systems Modernization appropriation funds the capital asset acquisition of information technology systems including management and related con tractual costs of such acquisition and including contractual costs associated with operations.

[8] The IRA included a $500 million appropriation for Energy Security for necessary expenses as they relate to processing tax provisions related to energy credits;

funds from this appropriation are available until September 30, 2031. The $4.5 million charged to the Energy Security appropriation in FY 2025 were for costs primarily associated with the filing and account services budget activity.

NOTE: All amounts are in current dollars.

SOURCE: Chief Financial Officer, Corporate Budget.

~~Internal Revenue Service Data Book, 2025~~

Table 6-2. Collections, Costs, Personnel, and U.S. Population, Fiscal Years 1996–2025

Operating

costs (thousands of dollars) [2]

~~Download XLSX~~

Full-time equivalent

positions realized [6]

U.S. population (thousands) [4]

capita (dollars) [5]

Average

tax per

Fiscal year

Gross collections (thousands of dollars) [1]

Cost of collecting $100

(dollars) [3]

(1) (2) (3) (4) (5) (6)

1996 1,486,546,674 7,240,221 0.49 270,581 5,494 106,642

1997 1,623,272,071 7,163,541 0.44 273,852 5,928 101,703

1998 1,769,408,739 7,564,661 0.43 277,003 6,388 98,037

1999 1,904,151,888 8,269,387 0.43 280,203 6,796 98,730

2000 2,096,916,925 8,258,423 0.39 283,201 7,404 97,074

2001 2,128,831,182 8,771,510 0.41 286,098 7,441 97,707

2002 2,016,627,269 9,063,471 0.45 288,870 6,981 99,181

2003 1,952,929,045 9,401,407 0.48 291,574 6,698 98,819

2004 2,018,502,103 9,756,344 0.48 294,230 6,860 97,597

2005 2,268,895,122 10,397,837 0.46 296,972 7,640 94,282

2006 2,518,680,230 10,605,845 0.42 299,835 8,400 91,717

2007 2,691,537,557 10,764,736 0.40 302,807 8,889 92,017

2008 2,745,035,410 11,307,223 0.41 305,554 8,984 90,647

2009 2,345,337,177 11,708,604 0.50 308,189 7,610 92,577

2010 2,345,055,978 12,353,344 0.53 310,391 7,555 94,711

2011 2,414,952,112 12,358,877 0.51 312,616 7,725 94,709

2012 2,524,320,134 12,059,409 0.48 314,806 8,019 90,280

2013 2,855,059,420 11,597,560 0.41 316,953 9,008 86,974

2014 3,064,301,358 11,591,007 0.38 319,263 9,598 84,133

2015 3,302,677,258 11,395,839 0.35 321,540 10,271 79,890

2016 3,333,449,083 11,707,422 0.35 323,784 10,295 77,924

2017 3,416,714,139 11,526,389 0.34 325,742 10,489 76,832

2018 3,465,466,627 11,746,448 0.34 327,407 10,585 73,519

2019 3,564,583,961 11,825,241 0.33 328,981 10,835 73,554

2020 3,493,067,956 12,316,275 0.35 332,009 10,521 75,773

2021 4,111,569,512 13,701,027 0.33 332,883 12,351 78,661

2022 4,901,514,194 14,267,359 0.29 [r] 335,010 [r] 14,631 79,070

2023 4,694,335,168 16,148,200 0.34 [r] 337,882 [r] 13,893 82,990

2024 5,100,489,478 18,198,029 0.36 [r] 340,773 [r] 14,967 90,516

2025 5,313,762,307 18,968,701 0.36 [p] 342,324 [p] 15,523 95,226

[r] Revised data.

[p] Preliminary data based on short-term projections.

[1] Gross collections are collections before refunds are issued. They also include penalties and interest in addition to taxes. See Table 1-1 for the difference between

gross collections and net collections. Includes gross collections for individual income tax, business income taxes, estate and trust income tax, employment taxes, estate tax, gift tax, and excise taxes. See Table 1-6 for gross collections data by type of tax.

Excludes alcohol and tobacco excise taxes starting with 1988 and taxes on firearms starting with the second quarter of Fiscal Year (FY) 1991. Responsibilities for these excise taxes were transferred from the IRS to the Alcohol and Tobacco Tax and Trade Bureau and to U.S. Customs and Border Protection, respectively.

[2] Operating costs are comprised of items charged to discretionary appropriations, mandatory appropriations, and user fees. This includes costs charged to the

Inflation Reduction Act (IRA), (P.L. 117-169), which was enacted August 12, 2022. Operating costs exclude costs reimbursed by other federal agencies and private entities for services performed for these external parties.

[3] The cost of collecting $100 is computed as total operating costs (column 2) divided by gross collections (column 1) multiplied by 100. Operating costs are comprised of

items charged to discretionary appropriations, mandatory appropriations, and user fees. This includes costs charged to the IRA, which was enacted August 12, 2022.

[4] U.S. population is based on resident population plus armed forces overseas as of October 1 of each year. This information is provided by the U.S. Department of

Commerce, Bureau of the Census.

[5] Average tax per capita is based on gross collections (i.e., before refunds are issued) (Column 1) divided by an estimate of U.S. population (Column 4).

[6] Full-time equivalent (FTE) is defined as the total number of regular straight-time hours worked (that is, not including overtime or holiday hours worked) by employ ees divided by the number of compensable hours applicable to each fiscal year. See Table 6-3 to compare FTEs and the number of employees. Excludes positions funded by reimbursements from other federal agencies and private entities for services performed for these external parties.

NOTE: All amounts are in current dollars.

SOURCE: Chief Financial Officer, Corporate Budget and Financial Management.

~~Download XLSX~~

~~Internal Revenue Service Data Book, 2025~~

Table 6-3. Personnel Summary, by Employment Status, Budget Activity, and Selected Personnel Type, Fiscal Years 2024 and 2025

Number of employees

September 30 [2]

in pay status as of

Employment status, budget activity,

and selected personnel type

2024 2025 2024 2025

(1) (2) (3) (4)

Full-time equivalent positions realized [1]

Internal Revenue Service, total 90,516 95,226 99,628 [3] 80,967

Employment status:

Permanent [4] 89,409 94,162 97,605 79,707

Other [5] 1,107 1,064 2,023 1,260

Budget activity:

Examinations and collections 33,907 37,508 38,991 29,722

Filing and account services 33,205 33,320 35,748 29,408

Information services 7,741 8,008 8,632 7,269

Shared services and support 5,296 5,700 5,819 5,311

Prefiling taxpayer assistance and education 5,213 5,328 5,534 4,848

Investigations 3,404 3,572 3,635 3,372

Regulatory 1,112 1,178 1,269 1,037

Business Systems Modernization [6] 638 612 0 0

Selected personnel type:

Customer service representatives [7] 18,763 18,278 20,692 16,619

Tax examiners 9,674 10,431 10,800 8,050

Revenue agents 8,983 11,025 10,736 8,609

Seasonal employees [8] 9,382 9,503 10,984 6,564

Information Technology [9] 8,329 8,438 8,575 7,122

Revenue officers 3,189 3,320 3,409 2,592

Special agents 2,178 2,263 2,285 2,195

Attorneys 1,826 1,875 1,879 1,668

Tax technicians 705 775 769 630

Appeals ofcers 1,011 1,086 1,101 975

[1] Represents the number of full-time equivalent (FTE) positions actually used to conduct IRS operations. FTE is defined as the total number of regular straight-time

hours worked (i.e., not including overtime or holiday hours worked) by employees divided by the number of compensable hours applicable to each fiscal year. In Fiscal Year (FY) 2025, this included 24,220 FTE funded by the Inflation Reduction Act (IRA) and 2,285 FTE funded with prior-year carryover funds. FTE shown are funded with discretionary appropriations, mandatory appropriations, and user fees. Excludes FTE funded by reimbursements from other federal agencies and private entities for services performed for these external parties. For these reasons, FTE would not equal number of employees.

[2] Includes total personnel employed by the IRS, including IRS Chief Counsel, who are in an active pay status as of September 30, 2024, in FY 2024 and September

30, 2025, in FY 2025. In contrast, IRS labor force counts in Table 6-4 include personnel in both pay and non-pay status.

[3] The decrease in number of employees in a pay status was mainly due to employees electing to accept the OPM Deferred Resignation Program, the Treasury

Deferred Resignation Program, Voluntary Early Retirement Authority, and Voluntary Separation Incentive Payment, which went into effect on or before September 30, 2025.

[4] Includes seasonal employees on permanent appointments; excludes employees on permanent appointments with work schedules of fewer than 80 hours per

pay period.

[5] Includes employees on permanent appointments with work schedules of fewer than 80 hours per pay period.

[6] Business Systems Modernization (BSM) does not have assigned staff. Information Service staff may work on BSM activities and charge their time as appropriate,

resulting in FTE realization in the BSM budget activity.

[7] Customer Service Representatives are employees in the Contact Representative job series.

[8] Seasonal employees work primarily in Submission Processing; Account Management & Assistance; and Integrity & Verification Operations. In FY 2024 and FY

2025, 3 of the Seasonal FTE were employed by the Information Technology division.

[9] FY 2024 Information Technology included 124 FTE from the Human Capital Office. FY 2024 and FY 2025 counts exclude seasonal employees who work in the IRS

Informational Technology division.

SOURCE: Chief Financial Officer, Corporate Budget.

~~Internal Revenue Service Data Book, 2025~~

~~Download XLSX~~

Table 6-4. Internal Revenue Service and Chief Counsel Labor Force, Compared to National Totals for Federal and Civilian Labor Forces, by Sex, Race/Ethnicity, Disability, and Veteran Status, Fiscal Year 2025

Number of employees Percentage of total

Internal Revenue Service

and Chief

Counsel labor force

Federal civilian labor force as of

Oct. 7, 2023 [3]

Civilian labor

force [4]

Counsel

Sex, race/ethnicity, disability, and veteran status

Internal Revenue Service [1]

Chief Counsel [2]

Total Internal Revenue Service

and Chief

(1) (2) (3) (4) (5) (6)

Total 79,172 2,284 81,456 100.0 100.0 100.0

Sex:

Male 28,886 1,079 29,965 36.8 54.2 51.8

Female 50,286 1,205 51,491 63.2 45.8 48.2

Race/ethnicity and sex:

White, not of Hispanic origin 33,081 1,488 34,569 42.4 60.0 67.5

Male 14,769 816 15,585 19.1 35.4 35.7

Female 18,312 672 18,984 23.3 24.5 31.8

Black, not of Hispanic origin 24,678 335 25,013 30.7 18.6 12.3

Male 5,764 79 5,843 7.2 7.3 5.7

Female 18,914 256 19,170 23.5 11.3 6.6

Hispanic [5] 13,527 199 13,726 16.9 10.2 13.0

Male 4,964 70 5,034 6.2 5.7 6.8

Female 8,563 129 8,692 10.7 4.5 6.2

Asian, Native Hawaiian, or other Pacific Islander 6,751 239 6,990 8.6 7.4 4.6

Male 3,029 101 3,130 3.8 3.9 2.3

Female 3,722 138 3,860 4.7 3.6 2.3

American Indian or Alaska Native 565 16 581 0.7 1.6 0.6

Male 174 10 184 0.2 0.7 0.3

Female 391 6 397 0.5 0.9 0.3

Two or more races 570 7 577 0.7 2.3 2.1

Male 186 3 189 0.2 1.2 1.0

Female 384 4 388 0.5 1.0 1.1

Disability [6]:

Person with a disability 12,336 280 12,616 15.5 26.0 n.a.

Person with a targeted disability 2,545 51 2,596 3.2 2.2 n.a.

Veteran [7]:

Veteran 7,594 231 7,825 9.6 27.7 n.a.

Veteran with a disability 4,810 177 4,987 6.1 15.3 n.a.

n.a.—Not available.

[1] Includes total full-time, part-time, and seasonal personnel employed by the Internal Revenue Service, excluding IRS Chief Counsel, as of September 30, 2025 (the

end of Pay Period 19).

[2] Includes total full-time, part-time, and seasonal personnel employed by IRS Chief Counsel as of September 30, 2025 (the end of Pay Period 19). Chief Counsel is

an organization within the Department of Treasury and separate from the IRS. All Chief Counsel employees are funded by and report to the Chief Counsel as part of the Legal Division of the Department of Treasury. Beginning Fiscal Year (FY) 2015, Chief Counsel workforce counts are displayed in a separate column.

[3] Reflects the federal civilian labor force as of October 7, 2023, the most recent available data, as provided by the U.S. Office of Personnel Management (OPM). As of

the time of publication, FY 2025 OPM data were not available.

[4] Data from U.S. Department of Commerce, Bureau of the Census (2014–2018 American Community Survey statistics).

[5] Hispanic or Latino persons of any race are included in the Hispanic category.

[6] This category is shown separately for information purposes. The term “targeted disability” was originally enacted by the Equal Employment Opportunity

Commission in 1979 and refers to certain disabilities that have been identified for emphasis in federal affirmative employment planning. During FY 2017, OPM expanded the list of medical conditions to self-identify a disability. As a result, this increased the counts of persons with disabilities and persons with targeted disabilities. Persons with a targeted disability are included in the disability total.

[7] This category is shown separately for information purposes. The primary elements used to identify veterans for federal employment purposes are Veteran Status,

Veterans’ Preference, Creditable Military Service, Annuitant Code, and Legal Authority Code. Veterans with a disability are included in the veteran total.

NOTE: Percentages may not add to totals because of rounding.

SOURCE: Office of Civil Rights and Compliance.

~~Internal Revenue Service Data Book, 2025~~

Data Sources, by Subject Area and Fiscal Year 2024 and 2025 Table Number

Fiscal Year 2025

Table Number

Section

Returns Filed, Taxes Collected, and Refunds Issued

Service to Taxpayers

Compliance

Presence

Collections Activities, Penalties, and Appeals

Chief Counsel

IRS Budget and Workforce

Fiscal Year 2024

Table Number

1 1-1 Chief Financial Officer, Financial Management, Corporate Accounting

2 1-2 Research, Applied Analytics, and Statistics; Statistics of Income

3 1-3 Research, Applied Analytics, and Statistics; Statistics of Income

4 1-4 Research, Applied Analytics, and Statistics; Statistics of Income

5 1-5 Chief Financial Officer, Financial Management, Corporate Accounting

6 1-6 Chief Financial Officer, Financial Management, Corporate Accounting

7 1-7 Chief Financial Officer, Financial Management, Corporate Accounting

8 1-8 Chief Financial Ofcer, Financial Management, Corporate Accounting

Taxpayer Services, Operations Support, Program Management Office; Small Business/Self-Employed, Communi9 2-1 cations, Outreach, Systems and Solutions; Communications and Liaison, National Public Liaison

10 2-2 Online Services, IRS.gov; Taxpayer Services, Operations Support, Program Management Office

11 2-3 Taxpayer Advocate Service, Technical Analysis & Guidance

12 2-4 Tax Exempt and Government Entities

13 2-5 Tax Exempt and Government Entities

14 2-6 Tax Exempt and Government Entities

15 2-7 Tax Exempt and Government Entities

16 2-8 Tax Exempt and Government Entities

17 3-1 Small Business/Self-Employed, Examination, Performance Planning and Analysis Examination, Small Business Exam Data Management

Small Business/Self-Employed, Examination, Performance Planning and Analysis Examination, Small Business 18 3-2 Exam Data Management

Small Business/Self-Employed, Examination, Performance Planning and Analysis Examination, Small Business 19 3-3 Exam Data Management

Small Business/Self-Employed, Examination, Performance Planning and Analysis Examination, Small Business 20 3-4 Exam Data Management

21 3-5 Tax Exempt and Government Entities

22 3-6 Large Business and International, Treaty and Transfer Pricing Operations, Advance Pricing and Mutual Agreement

Large Business and International, Assistant Deputy Commissioner Compliance Integration, Strategy Policy and 23 3-7 Governance, Planning Reporting and Monitoring

Research, Applied Analytics, and Statistics, Statistics of Income; Small Business/Self-Employed Examination, Per24 3-8 formance Planning and Analysis, Automated Underreporter Program; Small Business/Self-Employed Collections, Headquarters Collection, Inventory Delivery Selection, Automated Substitute for Return Program

25 3-9 Taxpayer Services, Customer Account Services, Submission Processing, Returns Processing Branch

26 3-10 Criminal Investigation, Ofce of Communications

Small Business/Self-Employed, Collection, Collection Inventory Delivery & Selection, Planning & Performance 27 4-1 Analysis, Collection Data Assurance

28 4-2 Chief Financial Officer, Financial Management, Corporate Accounting

29 4-3 Independent Office of Appeals, Policy, Planning Quality and Analysis

Independent Office of Appeals, Alternative Dispute Resolution Program Management Office; Large Business & 4-4 International, Strategy, Policy, & Governance

30 5-1 Chief Counsel, Associate Chief Counsel, Finance and Management, Planning and Finance Division

31 5-2 Chief Counsel, Associate Chief Counsel, Finance and Management, Planning and Finance Division

32 6-1 Chief Financial Officer, Corporate Budget

33 6-2 Chief Financial Officer, Corporate Budget and Financial Management

34 6-3 Chief Financial Officer, Corporate Budget

35 6-4 Ofce of Civil Rights and Compliance

Data Sources (by IRS Branch, Division, or Office)

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Principal Officers of the Internal Revenue Service¶

Acting Commissioner ¶

Scott Bessent

Deputy Commissioner of Internal Revenue Chief of Staff

Melanie Krause Carolyn Singh ( Detail )

Melanie Krause Chief Operating Officer

Chief of Staff

Dottie Romo

~~Independent Offce of Appeals~~

Chief, Appeals

John Hinding ( Detail )

Deputy Chief, Appeals

Brad Anwyll

Director, Specialized Examination Programs and Referrals

Jennifer Vozne ( Detail )

Director, Case and Operations Support

Steven M. Martin

Director, Collection Appeals

Shahid Babar

Director, Examination Appeals

Darlena Billops-Hill

Director, Case Support

Kimberly Tan Majure ( Detail )

~~Enterprise Digitalization and Case Management Offce~~

~~Communications and Liaison~~

Chief, Communications and Liaison

Amy Klonsky ( Detail )

Director, Office of Communications

Lauren Lefebvre

Director, Office of National Public Liaison

Vacant

~~Small Business / Self-Employed Division~~

Commissioner, Small Business / Self-Employed

Amalia Colbert

Director, Enterprise Case Management

Lou Ann Kelleher

~~Taxpayer Advocate Service~~

National Taxpayer Advocate

Erin Collins

Deputy National Taxpayer Advocate

Kim Stewart

Executive Director, Systemic Advocacy

Andrew Beckwith ( Detail )

Executive Director, Case Advocacy

Sean O’Reilly

Director, Enterprise Case Management Business PMO

Vacant

Director, Case Advocacy Intake and Technical Support

Elizabeth Blazey-Pennel ( Detail )

Executive Director, Operations Support

Adam Morse

Executive Director, Business Modernization

Vacant

Deputy Commissioner, Large Business and International Division

Jennifer Best

Assistant Deputy Commissioner, Compliance Integration

Ronald Hodge

Director, Cross Border Activities Practice Area

Vacant

U.S. Competent Authority

Holly Paz

Director, Eastern Compliance Practice Area

Mabeline Baldwin

Director, Withholding and Exchange International Individual Compliance Practice Area

Judith McNamara

Deputy Commissioner, Examination

Maha Williams

Director, Collection

Frederick Schindler

Director, Examination

Richard Tierney

Director, Operations Support

Kareem Williams

Director, Fraud Enforcement

Vacant

~~Large Business and International Division~~

Commissioner, Large Business and International Division

Holly Paz

Director, Program and Business Solutions

Carolyn Gray ( Detail )

Director, Western Compliance Practice Area

Peter Rock ( Detail )

Director, Treaty and Transfer Pricing Operations Practice Area

Nicole Welch

Director, Pass-Through Entities Practice Area

Joseph Banks ( Detail )

Director, Northeastern Compliance Practice Area

Nancy Wiltshire

Director, Enterprise Activities Practice Area

Vacant

~~Offce of Equity, Diversity and Inclusion~~

Chief Diversity Officer

Carrie Holland

~~Return Preparer Offce~~

Director, Return Preparer Office

Kimberly Rogers

~~Offce of Online Services~~

Director, Office of Online Services

Karen Howard

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Principal Officers of the Internal Revenue Service¶

as of September 30, 2025

~~Research, Applied Analytics, and Statistics~~

Chief Data and Analytics Officer

Reza Rashidi

Director, Data Management

Bradley Katz ( Detail )

Director, Strategy and Business Solutions

Holly A. Donnelly

Director, Data Exploration and Testing

Stephanie Needham ( Detail )

~~Taxpayer Services~~

Director, Knowledge Development and Application

Peter Rose

Deputy Chief Data and Analytics Officer - Statistics

Weihuan (Mark) Xu

Director, Data Products and Insights

Lucia Lykke

~~Criminal Investigation~~

Chief, Criminal Investigation

Guy Ficco

Deputy Chief, Criminal Investigation

Justin Campbell ( Detail )

~~Offce of Professional Responsibility~~

Director, Office of Professional Responsibility

Vacant

~~Facilities Management and Security Services~~

Chief, Facilities Management and Security Services

John Pekarik ( Detail )

Deputy Chief, Facilities Management and Security Services

Vacant

~~IRS Information Technology~~

Chief Information Officer

Kaschit Pandya

Commissioner, Taxpayer Services

Kenneth C. Corbin

Deputy Commissioner, Taxpayer Services

Dietra Grant

Director, Customer Account Services

Joseph Dianto

Director, Operations Support

Karen Truss

Director, CARE ( Customer Assistance, Relationships, and Education )

Tracey Carter

Director, Return Integrity and Compliance Services

James Clifford

Project Director, W&I IRA Implementation

Wanda Brown

Associate Chief Information Officer, Enterprise Services

Lisa Wilson

Associate Chief Information Officer, Cybersecurity

Robert Cox

Associate Chief Information Officer, Strategy and Planning

Darrell White

Associate Chief Information Officer, Modernization

Vacant

Associate Chief Information Officer, Enterprise Operations

Randolph Edwards

IT Strategic Initiative Officer

Julie Robbins

~~Offce of Chief Financial Offcer~~

Chief Financial Officer

Anthony Chavez

Deputy Chief Financial Officer

Michael Gomes ( Detail )

Associate CFO for Internal Control

Allen Lawrence ( Detail )

Senior Associate CFO for Financial Management

Jonathan Edelson ( Detail )

Associate CFO for Corporate Budget

Todd Egaas

Deputy Chief Information Officer, Operations

Vacant

Deputy Chief Information Officer, Strategy / Modernization

Vacant

Chief Technology Officer

Vacant

Associate Chief Information Officer, Applications Development

Craig Drake

Associate Chief Information Officer, User and Network Services

Deborah Trumbull Lucas

Associate Chief Information Officer, Enterprise Program Management Office

Caralee Garr

~~Human Capital Offce~~

IRS Human Capital Officer

David Traynor ( Detail )

Deputy IRS Human Capital Officer

David Aten ( Detail )

~~Tax Exempt and Government Entities Division~~

Commissioner, Tax Exempt and Government Entities

Robert Malone

Deputy Commissioner, Tax Exempt and Government Entities

Robert Choi

Project Director, OB3 Implementation

Steven Chamberlin ( Detail )

Director, Employee Plans

John Hughes ( Detail )

Director, Exempt Organizations/ Government Entities

Stephen Martin ( Detail )

Director, Government Entities

Allyson Belsome ( Detail )

Director, Compliance Planning and Classification

Adrian Gonzalez

Director, Shared Services

Virginia Puddister ( Detail )

~~Privacy, Governmental Liaison and Disclosure~~

Chief Privacy Officer

John Walker ( Detail )

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Principal Officers of the Internal Revenue Service¶

as of September 30, 2025

~~Offce of Chief Risk Offcer~~

Chief Risk Officer

Thomas Hybertson ( Detail )

~~Procurement~~

Chief Procurement Officer

Troy Rosenlieb ( Detail )

Deputy Chief Procurement Officer

Guy Torres

~~Whistleblower Offce~~

Director, Whistleblower Office

Erick Martinez ( Detail )

~~Offce of Chief Counsel~~

Chief Counsel

Kenneth J. Kies ( Acting )

Deputy Chief Counsel (Operations)

Audrey M. Morris

Deputy Chief Counsel (Technical)

William M. Paul

Executive Counsel to the Chief Counsel

Philip J. Lindenmuth

Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program)

Kathryn A. Meyers

Division Counsel / Associate Chief Counsel (Criminal Tax)

Richard T. Lunger

Division Counsel (Litigation & Advisory)

Joseph Spires

Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes)

Vacant

Division Counsel (Tax Exempt and Government Entities)

Vacant

Division Counsel (Taxpayer Services)

Stephen J. Schaeffer

Division Counsel (Strategic Litigation)

John M. Altman

~~Chief Tax Compliance Offce~~

Chief Tax Compliance Officer

Edward Killen

Principal Deputy Chief Tax Compliance Officer

Vacant

Deputy Chief Tax Compliance Officer for Strategy & Analytics

Vacant

Project Director, Digital Assets – Strategy & Development

Seth Wilks

Project Director, Digital Asset – Products & Operations

Raj Mukherjee

Associate Chief Counsel (Corporate)

Vacant

Associate Chief Counsel (Finance and Management)

Edith M. Shine

Associate Chief Counsel (Financial Institutions and Products)

Jeffrey A. Van Hove

Associate Chief Counsel (General Legal Services)

Gary Sharp

Associate Chief Counsel (Income Tax and Accounting)

Vacant

Associate Chief Counsel (International)

Peter H. Blessing

Associate Chief Counsel (Passthroughs and Special Industries)

Vacant

Associate Chief Counsel (Procedure and Administration)

Paul T. Butler

Associate Chief Counsel (Energy, Credits and Excise Tax)

Holly A. Porter

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Commissioners of Internal Revenue¶

~~Offce of Commissioner of Internal Revenue Created by Act of Congress, July 1, 1862~~

George S. Boutwell

Massachusetts Jul. 17, 1862 to Mar. 4, 1863 Joseph J. Lewis

(Acting) Pennsylvania Mar. 5, 1863 to Mar. 17, 1863 Joseph J. Lewis

George W. Wilson

Kevin M. Brown

(Acting) Virginia May 29, 2007 to Sept. 8, 2007

Linda E. Stiff

(Acting) Germany Sept. 9, 2007 to Mar. 23, 2008

John A. Koskinen

Ohio Dec. 23, 2013 to Nov. 12, 2017

Ohio Mar. 1, 1899 to Nov. 27, 1900 Robert Williams, Jr.

Rhode Island Jul. 1, 1947 to Jul. 31, 1951 John B. Dunlap

Joseph D. Nunan, Jr.

New York Mar. 1, 1944 to June 30, 1947 George J. Schoeneman

(Acting) North Carolina Nov. 19, 1952 to Jan. 19, 1953 Justin F. Winkle

(Acting) New York Jan. 20, 1953 to Feb. 3, 1953 T. Coleman Andrews

Pennsylvania Mar. 18, 1863 to June 30, 1865 William Orton

(Acting) Ohio Nov. 28, 1900 to Dec. 19, 1900 John W. Yerkes

Kentucky Dec. 20, 1900 to Apr. 30, 1907 Henry C. Rogers

(Acting) Pennsylvania May 1, 1907 to Jun. 4, 1907 John G. Capers

Texas Aug. 1, 1951 to Nov. 18, 1952 John S. Graham

Douglas H. Shulman

Ohio Mar. 24, 2008 to Nov. 9, 2012

Daniel I. Werfel

(Acting) Virginia May 22, 2013 to Dec. 22, 2013

New York Jul. 1, 1865 to Oct. 31, 1865 Edward A. Rollins

New Hampshire Nov. 1, 1865 to Mar. 10, 1869 Columbus Delano

Ohio Mar. 11, 1869 to Oct. 31, 1870 John W. Douglass

Steven T. Miller

(Acting) Ohio Nov. 10, 2012 to May 21, 2013

(Acting) Pennsylvania Nov. 1, 1870 to Jan. 2, 1871 Alfred Pleasonton

New York Jan. 3, 1871 to Aug. 8, 1871 John W. Douglass

Pennsylvania Aug. 9, 1871 to May 14, 1875 Daniel D. Pratt

Indiana May 15, 1875 to Aug. 1, 1876 Green B. Raum

Illinois Aug. 2, 1876 to Apr. 30, 1883 Henry C. Rogers

(Acting) Pennsylvania May 1, 1883 to May 10, 1883 John J. Knox

(Acting) Minnesota May 11, 1883 to May 20, 1883 Walter Evans

South Carolina Jun. 5, 1907 to Aug. 31, 1909 Royal E. Cabell

Virginia Sept. 1, 1909 to Apr. 27, 1913 William H. Osborn

(Acting) Kentucky Apr. 12, 1921 to May 26, 1921 David H. Blair

North Carolina May 27, 1921 to May 31, 1929 Robert H. Lucas

Kentucky Jun. 1, 1929 to Aug. 15, 1930 H. F. Mires

(Acting) Washington Aug. 16, 1930 to Aug. 19, 1930 David Burnet

Ohio Aug. 20, 1930 to May 15, 1933 Pressly R. Baldridge

Raymond F. Harless

(Acting) California May 1, 1973 to May 25, 1973 Donald C. Alexander

Ohio May 26, 1973 to Feb. 26, 1977 William E. Williams

(Acting) Illinois Feb. 27, 1977 to May 4, 1977 Jerome Kurtz

Pennsylvania May 5, 1977 to Oct. 31, 1980 William E. Williams

(Acting) Illinois Nov. 1, 1980 to Mar. 13, 1981 Roscoe L. Egger, Jr.

Indiana Mar. 14, 1981 to Apr. 30, 1986 James I. Owens

(Acting) Alabama May 1, 1986 to Aug. 3, 1986 Lawrence B. Gibbs

Texas Aug. 4, 1986 to Mar. 4, 1989 Michael J. Murphy

North Carolina Apr. 28, 1913 to Sept. 25, 1917 Daniel C. Roper

South Carolina Sept. 26, 1917 to Mar. 31, 1920 William M. Williams

Virginia Feb. 4, 1953 to Oct. 31, 1955 O. Gordon Delk

(Acting) Virginia Nov. 1, 1955 to Dec. 4, 1955 Russell C. Harrington

Rhode Island Dec. 5, 1955 to Sept. 30, 1958 O. Gordon Delk

California Oct. 1, 2018 to Nov. 11, 2022

David Kautter

Alabama Apr. 1, 1920 to Apr. 11, 1921 Millard F. West

(Acting) Virginia Nov. 13, 2017 to Sep. 30, 2018 Charles P. Rettig

(Acting) Virginia Oct. 1, 1958 to Nov. 4, 1958 Dana Latham

California Nov. 5, 1958 to Jan. 20, 1961 Charles I. Fox

(Acting) Utah Jan. 21, 1961 to Feb. 6, 1961 Mortimer M. Caplin

Virginia Feb. 7, 1961 to Jul. 10, 1964 Bertrand M. Harding

(Acting) Texas Jul. 11, 1964 to Jan. 24, 1965 Sheldon S. Cohen

Maryland Jan. 25, 1965 to Jan. 20, 1969 William H. Smith

(Acting) Virginia Jan. 21, 1969 to Mar. 31, 1969 Randolph W. Thrower

(Acting) Wisconsin Mar. 5, 1989 to Jul. 4, 1989 Fred Goldberg, Jr.

Colorado Feb. 3, 1992 to Jan. 20, 1993 Michael P. Dolan

(Acting) Iowa Jan. 21, 1993 to May 26, 1993 Margaret Milner Richardson

Texas May 27, 1993 to May 31, 1997 Michael P. Dolan

(Acting) Iowa Jun. 1, 1997 to Nov. 12, 1997 Charles O. Rossotti

New York Nov. 13, 1997 to Nov. 6, 2002 Bob Wenzel

(Acting) Illinois Nov. 7, 2002 to Apr. 30, 2003 Mark W. Everson

Michael Faulkender

(Acting) Apr. 18, 2025 to Jun. 16, 2025

Missouri Jul. 5, 1989 to Feb. 2, 1992 Shirley D. Peterson

Douglas O'Donnell

(Acting) Washington, DC Nov. 12, 2022 to March 12, 2023

Daniel I. Werfel

Virginia Mar. 13, 2023 to Jan. 20, 2025

Scott Bessent

(Acting) Aug. 8, 2025 to Mar. 13, 2026

Douglas O’Donnell

(Acting) Washington, DC Jan. 21, 2025 to Feb. 28, 2025

Kentucky May 21, 1883 to Mar. 19, 1885 Joseph S. Miller

West Virginia Mar. 20, 1885 to Mar. 20, 1889 John W. Mason

West Virginia Mar. 21, 1889 to Apr. 18, 1893 Joseph S. Miller

Melanie Krause

(Acting) Washington, DC Mar. 1, 2025 to Apr. 16, 2025

Gary A. Shapely, Jr.

(Acting) Apr. 16, 2025 to Apr. 18, 2025

West Virginia Apr. 19, 1893 to Nov. 26, 1896 W. St. John Forman

Illinois Nov. 27, 1896 to Dec. 31, 1897 Nathan B. Scott

(Acting) Iowa May 16, 1933 to Jun. 5, 1933 Guy T. Helvering

Kansas Jun. 6, 1933 to Oct. 8, 1943 Robert E. Hannegan

Missouri Oct. 9, 1943 to Jan. 22, 1944 Harold N. Graves

(Acting) Illinois Jan. 23, 1944 to Feb. 29, 1944

South Carolina Aug. 6, 1971 to Apr. 30, 1973

Billy Long

Jun. 17, 2025 to Aug. 8, 2025

Georgia Apr. 1, 1969 to Jun. 22, 1971 Harold T. Swartz

(Acting) Indiana Jun. 23, 1971 to Aug. 5, 1971 Johnnie M. Walters

West Virginia Jan. 1, 1898 to Feb. 28, 1899

New York May 1, 2003 to May 28, 2007

~~Internal Revenue Service Data Book, 2025~~

Exceptions & meaning →

Chief Counsels for the Internal Revenue Service¶

Walter H. Smith . .....................................1866 William McMichael . ................................1871 Charles Chesley . ....................................1871 Thomas J. Smith . ...................................1888 Alphonso Hart........................................1890 Robert T. Hough.....................................1893 George M. Thomas . ...............................1897 Albert W. Wishard . .................................1901 A.B. Hayes . ............................................1903 Fletcher Maddox . ...................................1908 Ellis C. Johnson......................................1913 A.A. Ballantine........................................1918 D.M. Kelleher..........................................1919 Robert N. Miller......................................1919 Wayne Johnson......................................1920 Carl A. Mapes . .......................................1920 Nelson T. Hartson...................................1923 Alexander W. Gregg...............................1925 Clarance M. Charest . .............................1927 E. Barrett Prettyman . .............................1933 Robert H. Jackson . ................................1934 Morrison Shaforth . .................................1936 John P. Wenchel.....................................1937 Charles Oliphant . ...................................1947 Charles W. Davis....................................1952 Daniel A. Taylor . .....................................1953 John Potts Barnes..................................1955 Nelson P. Rose.......................................1957 Arch M. Cantrall . ....................................1958 Hart H. Spiegel.......................................1959 Crane C. Hauser.....................................1961 Sheldon S. Cohen . .................................1964 Mitchell Rogovin.....................................1965 Lester R. Uretz . ......................................1966 K. Martin Worthy....................................1969 Lee H. Henkel, Jr....................................1972 Meade Whitaker . ....................................1973 Stuart E. Seigel . .....................................1977 N. Jerold Cohen . ....................................1979 Kenneth W. Gideon . ...............................1981 Fred Goldberg, Jr. . .................................1984 William F. Nelson....................................1986 Abraham N. M. Shashy, Jr......................1990 Stuart L. Brown......................................1994 B. John Williams, Jr............................... 2002 Donald L. Korb...................................... 2004 William J. Wilkins................................... 2009 Michael J. Desmond...............................2019 Marjorie Rollinson . .................................2024

The following were Acting Chief Counsel during periods when there was no Chief Counsel holding the office:

John W. Burrus

Mar. 2, 1936 to Nov. 30, 1936 Mason B. Leming

Dec. 6, 1951 to May 15, 1952 Kenneth W. Gemmill

Jun. 11, 1953 to Nov. 8, 1953 Rudy P. Hertzog

Dec. 1, 1954 to May 8, 1955 Jan. 20, 1961 to Aug. 16, 1961 Sept. 1, 1963 to Jan. 5, 1964 Herman T. Reiling

Jan. 19, 1957 to Mar. 13, 1957 Aug. 31, 1959 to Sept. 20, 1959 Richard M. Hahn

Jan. 20, 1969 to Jun. 25, 1969 Lee H. Henkel, Jr.

Jan. 16, 1972 to June 11, 1972 Lawrence B. Gibbs

Apr. 17, 1973 to Oct. 19, 1973 Charles L. Saunders, Jr.

Jan. 20, 1977 to Apr. 15, 1977 Leon G. Wigrizer

Apr. 16, 1977 to Jun. 23, 1977 Lester Stein

Jun. 1, 1979 to Nov. 16, 1979 Jerome D. Sebastian

Jan. 21, 1981 to Feb. 2, 1981 Mar. 30, 1981 to Aug. 14, 1981 Emory L. Langdon

Feb. 3, 1981 to Mar. 29, 1981 Joel Gerber

May 28, 1983 to Mar. 17, 1984 V. Jean Owens

Mar. 14, 1986 to Jul. 27, 1986 Peter K. Scott

Nov. 1, 1988 to Feb. 6, 1990 David L. Jordan

Jan. 20, 1993 to Oct. 4, 1994 Richard Skillman

Jan. 20, 2001 to Feb. 6, 2002 Emily A. Parker

Aug. 1, 2003 to Apr. 14, 2004 Clarissa C. Potter

Dec. 19, 2008 to Jul. 24, 2009 William M. Paul

Jan. 20, 2017 to Nov. 16, 2017 Mar. 6, 2018 to Mar. 4, 2019 Jan. 20, 2021 to Nov. 16, 2021 Jun. 6, 2023 to Mar. 5, 2024 Jan. 21, 2025 to Mar. 13, 2025 Andrew DeMello

Mar. 13, 2025 to Jun. 27, 2025 Kenneth J. Kies

Jul. 7, 2025 to Present

NOTE: From 1866 to 1926, the chief legal officer for the Bureau of Internal Revenue was known as the Solicitor. For the next eight years, 1926 to 1934, the chief legal officer had the title of General Counsel. Since 1934, the chief legal officer has operated under the title of Chief Counsel, now for the Internal Revenue Service.

Internal Revenue Service Data Book, 2025

Publication 55B (Rev. 4–2026) Catalog Number 21567I Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

I N T E R N A L R E V E N U E S E R V I C E¶

Data Book¶

O c t o b e r 1, 2 0 2 4 t o S e p t e m b e r 3 0, 2 0 2 5¶

I n t e r n a l R e v e n u e S e r v i c e¶

Data Book, 20 25¶

Contents¶

Letter from the Chief Executive Officer¶

List of Statistical Tables¶

R e t u r n s F i l e d, Ta x e s C o l l e c t e d, a n d R e f u n d s I s s u e d P…¶

S e r v i c e t o Ta x p a y e r s¶

C o m p l i a n c e P r e s e n c e¶

C o m p l i a n c e P r e s e n c e — c o n t i n u e d P a g e¶

C o l l e c t i o n A c t i v i t i e s, P e n a l t i e s, a n d A p p e a l s¶

C h i e f C o u n s e l¶

I R S B u d g e t a n d W o r k f o r c e¶

Service to Taxpayers¶

Compliance Presence¶

Collection Activities, Penalties, and Appeals¶

Chief Counsel¶

IRS Budget and Workforce¶

Principal Officers of the Internal Revenue Service¶

~~ Acting Commissioner ~~¶

Principal Officers of the Internal Revenue Service¶

Principal Officers of the Internal Revenue Service¶

Commissioners of Internal Revenue¶

Chief Counsels for the Internal Revenue Service¶

Acting Commissioner ¶