Publication 6186 — Calendar Year Return Projections for the United States and IRS Campuses 2025 Update

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6186.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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of Federal Tax Return Filings

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Publication 6186 (Rev. 12-2025) Catalog Number 59077P Department of the Treasury Internal Revenue Service www.irs.gov/statistics

Publication 6186 (revised 12-2025) is a product of the IRS Statistics of Income Division.

Department of the Treasury Internal Revenue Service

Dr. Mark Xu Deputy Chief Data and Analytics Officer – Statistics Director, Statistics of Income Division (SOI)

Suggested Citation

Statistics of Income Division Calendar Year Return Projections for the United States and IRS Campuses

Publication 6186 (Rev. 12–2025)

Washington, D.C. 20224

Table of Contents

Principal Contacts...................................................................................................................... iii

Online Availability of Projections . ............................................................................................... iii

Overview.....................................................................................................................................1

Data Sources and Projections Methodology...............................................................................1

Recent Administrative and Legislative Changes Impacting the Projections................................2

Summary of Key Publication 6186 Highlights.............................................................................3

Accuracy of Prior Projections......................................................................................................4

Table 1. Historical Tax Return Volumes for the United States (in thousands) . .......................5

Table 2. Tax Return Volume Projections for the United States ...............................................7

Table 3. Tax Return Volume Projections for the Andover IRS Campus ................................10

Table 4. Tax Return Volume Projections for the Austin IRS Campus . ..................................12

Table 5. Tax Return Volume Projections for the Cincinnati IRS Campus . ............................14

Table 6. Tax Return Volume Projections for the Fresno IRS Campus ..................................16

Table 7. Tax Return Volume Projections for the Kansas City IRS Campus ..........................18

Table 8. Tax Return Volume Projections for the Ogden IRS Campus . .................................20

Table 9. Tax Return Volume Projections for the Philadelphia IRS Campus ..........................22

Table 10. Examination Class Projections for the United States ..............................................24

Table 11. Assessment of Prior U.S. Projection Accuracy . ......................................................26

Appendix A. Table Notes...........................................................................................................27

Appendix B. IRS Campus Processing Maps.............................................................................29

Projection Publication Series . ..........................................................................Inside Back Cover

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Principal Contacts

Questions or comments regarding these return forecasts or related matters can be directed to the corresponding staff member listed below.

Online Availability of Projections

Projections from the most recent edition of this publication may be found on the IRS internet pages. The World Wide Web address is: https://www.irs.gov/statistics. From the webpage, select “Products and Publications” on the left toolbar, then under "Periodic publications," select "Projections."

We thank our customers for their support as we continually seek to improve our products and services wherever possible. We welcome customer feedback at any time. Comments and suggestions regarding this publication can be directed to Timothy Castle, Chief, Servicewide Support Section, at (202) 803-9106.

Weihuan "Mark" Xu Deputy Chief Data and Analytics Officer – Statistics Director, Statistics of Income Division (SOI)

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Overview

The 2025 edition of IRS Publication 6186, Calendar Year Return Projections for the United States and IRS Campuses, presents projected tax return volumes for the nation and seven IRS Submission Processing campuses from Calendar Years (CY) 2025 through 2032. It also includes projected volumes for selected IRS examination classes.

Publication 6186's projections serve as a foundation for estimating IRS workload and resource requirements, which are reflected in the IRS budget and other key planning documents. The Statistics of Income (SOI) staff update the projections annually to account for changes in filing patterns, economic trends, demographic shifts, legislative requirements, and IRS administrative processes. This year's projections are based on data available as of August 2025 and do not reflect pending legislation or administrative initiatives that may be under consideration.

Data Sources and Projections Methodology

IRS Data Sources

The actual return volumes for CY 2024 are based on data from the IRS Master File, which reports the historical number of returns processed and recorded each year. In cases where Master File data were not available, program staff from the IRS operating divisions provided alternative data sources, typically from data capture systems at IRS processing campuses.

U.S-Level Projection Methodology

Publication 6186 provides U.S.-level projections for approximately 80 IRS tax forms. To develop these projections, SOI staff employed statistical models that analyzed historical trends by form type and filing method. The models primarily utilized time-series extrapolation techniques, such as trended exponential smoothing, to forecast future tax return volumes. Additionally, some projections incorporated regression models that leveraged economic and demographic data from IHS Global, allowing for more nuanced projections. For newly introduced or emerging return types with limited historical data, SOI staff drew upon filing patterns from comparable return types to inform their projections.

Campus-Level Projection Methodology

This publication also includes projections for the number of returns expected to be processed at seven Submission Processing campuses: Andover, Austin, Cincinnati, Fresno, Kansas City, Ogden, and Philadelphia. To create these campus-level projections, SOI staff first developed state-level forecasts for each return category. SOI staff then adjusted the state-level forecasts to ensure consistency with the corresponding U.S.-level projections. Finally, SOI staff applied the latest state-to-campus processing maps, which were developed by IRS Taxpayer Services, to allocate the state-level forecasts to the relevant campus. This allowed SOI to generate localized projections for each Submission Processing campus.

Exam Class Projection Methodology

Publication 6186 also provides exam class projections for six tax return categories: individual, fiduciary, partnership, corporate, estate, and gift returns. To ensure the accuracy of these projections, SOI staff relied on the most recent exam class data from the IRS Master File. As necessary, SOI staff adjusted the exam class data to align with the reported U.S.-level totals for each form, thereby maintaining consistency and reliability. Additionally, this year's update of Publication 6186 includes new exam class groupings for high-earning estates (Form 706).

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Recent Administrative and Legislative Changes Impacting the Projections

Transforming Paper Return Processing

Following the passage of the Inflation Reduction Act (IRA) in August 2022, the IRS began implementing new digitalization technologies to streamline the processing of paper returns. On March 8, 2023, the IRS announced a new Digital Intake Initiative to scan paper returns of selected form types, including Forms 940, 941, and 1040. As of August 2025, the percentage of processed paper returns that were scanned was approximately 7.6% for Form 940, 15.7% for Form 941, and 2.1% for Form 1040s.

In addition to the Digital Intake Initiative, the IRS also announced a Paperless Processing Initiative in August 2023, with a goal of digitally processing all paper-filed tax returns. This year's update of Publication 6186 does not separately report scanned paper returns. Future updates of Publication 6186 will explore how to represent scanned paper returns as more data and program information become available.

Modernizing Payments To and From the Federal Government

In March 2025, an Executive Order was signed titled “Modernizing Payments To and From America’s Bank Account." This order requires that payments to and from the federal government be made electronically as soon as practicable, with limited exceptions. This year's update of Publication 6186 does not account for the impacts of the new executive order since the implementation requirements have not been finalized. However, future updates will assess the impacts of this policy change on the forms included in this publication as more information becomes available.

Anticipating the Effects from the One, Big, Beautiful Bill

The One, Big, Beautiful Bill (OBBB) was signed into law in July 2025, with implications for both individual and business taxpayers. Due to the timing of its passage and the ongoing development of implementation guidance by the IRS, the provisions of this new law have not been incorporated into the projections presented in this update of Publication 6186. However, future updates will account for any potential effects of OBBB on the tax forms included in this publication.

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Summary of Key Publication 6186 Highlights

Historical Tax Return Volumes for the United States

Table 1 of Publication 6186 presents historical data on the number of tax returns filed in the U.S. from CY 1989 through CY 2024, along with projected tax return volumes for CY 2025 through CY 2032. The data in Table 1 are rounded to the nearest thousand, offering a high-level summary of tax return trends. This historical context serves as a foundation for understanding long-term changes in taxpayer behavior and supports the development of future projections.

U.S.-Level Projections

Table 2 presents projected tax return volumes for the U.S. from CY 2025 through CY 2032. While the total projections align with those in Table 1, this table provides a more detailed breakdown across specific return types and subcategories. This additional granularity provides greater visibility into the composition of return volumes and their influence on broader trends.

Three key trends from this year’s projections include:

• In CY 2024, approximately 82.6% of all tax returns were filed electronically. This share is expected to rise to 83.7% in CY 2025, reaching 90.7% by CY 2032.

• Individual income tax returns made up about 60.3% of all returns filed in CY 2024. This percentage is expected to remain consistent in future CYs.

• Approximately 93.3% of individual returns were filed electronically in CY 2024. This percentage is projected to increase to 93.9% in CY 2025, reaching 97.0% by CY 2032.

Campus-Level Projections

Tables 3 through 9 present projections of the volume of tax returns expected to be processed at seven IRS campuses. In CY 2024, the Kansas City campus processed the largest share of tax returns included in this publication, accounting for 25.9% of all returns. By contrast, the Cincinnati campus processed the smallest share, at 0.1%. The distribution of tax return volumes across the seven IRS campuses is expected to remain relatively stable in the coming calendar years.

Exam Class Projections

Table 10 provides exam class projections for six major tax return categories: individual, fiduciary, partnership, corporate, estate, and gift returns. Within each category, projections are broken out by exam class, which SOI selected based on stakeholder needs and data availability. The exam classes are defined based on characteristics such as income level for individual returns (Form 1040) or asset size for corporate returns (Form 1120). This structure offers additional insight into how tax return volumes may vary across different taxpayer segments.

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Accuracy of Prior Projections

This section presents an assessment of the historical accuracy of Publication 6186's U.S.-level projections. Table 11 summarizes the performance of the U.S.-level projections across major return categories using actual data from CY 2021 through CY 2024.

Two key accuracy measures are presented in the table:

1. Mean Absolute Percent Error (MAPE): This measure represents the average absolute deviation between projected and actual return counts over the four-year period, regardless of whether the projection was an overestimate or underestimate.

2. Number of Overprojections: This measure indicates how many times the projection exceeded the actual return count. For example, a value of “2,” reflects a balanced forecast (i.e., two overprojections and two underprojections) over the four-year span.

These two measures are grouped by forecast time horizon, which is defined as the number of years between the projection year and the target calendar year. For instance, a CY 2024 forecast made in CY 2021 falls under the “3-years-ahead” category.

Assessing the performance of prior projections allows SOI to enhance its forecasting methodology and improve the accuracy of future projections.

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N/A—Not Applicable.

• For 2007, around 2 million returns were filed in connection with the Telephone Excise Tax Refund, a program that provided refunds to individuals, businesses, and nonprofit organizations that paid an excise tax on certain services. It is worth noting that an additional 800,000 Form 1040EZ-T returns were also filed during this time, but are not included in this total. ** The individual return volume includes around 15 million returns from the marginal impact of the 2008 Economic Stimulus Package.

NOTES:

1. The details may not add up to the totals due to rounding.
2. This table excludes non-Master File counts.

Column Definitions: (1) Sum of columns (2) through (21). (2) Includes Forms 1040, 1040-SR, 1040-NR, 1040-PR, and 1040-SS; Forms 1040, 1040-A, and 1040-EZ in 2018 and prior years; Forms 1040, 1040-A, and 1040-EZ returns filed for TY 2017 and prior tax years and processed in CY 2019 and CY 2020; Form 1040-C in 1991 and prior years; Form 1040-PC in 1992 through 2000; Form 1040-SR in 2020 and beyond. (3) Includes Form 1040-ES. (4) Includes Form 1041. (5) Includes Form 1041-ES. (6) Includes Forms 1065 and 1065-B. (7) Includes Forms 1120, 1120-A, 1120-F, 1120-H, 1120-S, 1120-L, 1120-PC, 1120-SF; Forms 1120-RIC and 1120-REIT in 1989 and subsequent years; Form 1120-SF replaced Form 1120-DF in 1994; Form 1120-POL in 2001 and prior years; Form 1120-FSC in 1989–2007; Form 1120-C was 990-C prior to 2006; Form 1120-ND from 2006 onwards. (8) Includes Form 2553. (9) Includes Form 1006; "REMIC" means Real Estate Mortgage Investment Conduit. (10) Includes Forms 706, 706-GS(D), 706-GS(T), 706-NA. (11) Includes Form 709. (12) Includes Forms 940, 940-PR, 941, 941-E, 941-PR, 941-SS, 943, 943-PR, CT-1 and CT-2; Form 940-EZ in 1990 through 2006; Form 945 in 1995 and subsequent years; Forms 942 and 942-PR in 1995 and prior; Form 944 from 2007. (13) Includes Form 1042. (14) Includes Forms 990, 990-C, 990-PF, 990-T, 4720, and 5227; Form 990-EZ in 1990 and subsequent years; excludes Form 990-C from 2006 when it changed to Form 1120-C; includes Form 990-N from 2008 onwards. (15) Includes Form 1041-A. (16) Includes Forms 8038, 8038-G, 8038-GC, 8038-T, and 8328; Form 8038-CP from 2009; Forms 8038-B, 8038-TC from 2010 onwards. (17) Includes Forms 1120-POL, 8871 and 8872. (18) Includes Forms 11-C, 720, 730, and 2290; Form 8849 from 2008 onwards. (19) Includes Form 5330. (20) Includes Form 8752. (21) Includes Forms 5500, 5500-EZ, and 5500-SF; Form 5500-C and Form 5500-R in 1989 and prior years; Form 5500-SF from 2010; IRS and the Dept. of Labor share responsibility for processing employee plan returns. (22) Includes Forms 1040-X, 4868, 1120-X, 5558, 7004, 8868, 941-X, 943-X, 944-X, 945-X, and CT-1X; Form 1041-A in 1992 and prior years; Form 5558 and Form 8868 in 2002 and subsequent years; Form 2688 in 2008 and prior years; Amended Employment Forms 941-X, 943-X, 944-X, 945-X, and CT-1X from 2021 on.

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Footnotes at end of table.

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Footnotes at end of table.

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• These forms are all paper. Some will have an electronic filing option in the future. See "Electronic-Filing Requirements for Specified Returns and Other Documents." 88 Fed. Reg. 11754 (February 23, 2023). ** Forms 990-N and 8871 are all electronic. *** Form 8038-CP returns are included in the Paper Grand Total. **** Forms 5330, 1120-X, 5558, 941-X, 943-X, and 945-X are available to file electronically; however, this year’s update does not include the electronic volumes due to limited data. ***** The sum of the 2024 actual campus volumes may not add up to the U.S. total for some supplemental forms because a small number of the returns were processed at other IRS campuses that are not covered in this publication. ****** Form 1040-X's paper volumes include receipts for IRS Submission Processing and IRS Accounts Management.

NOTES:

1. For additional information on the forms listed under "Type of Return," please refer to the Table Notes section of Publication 6186. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.
3. The IRS introduced a Digital Intake Initiative in March 2023 and a Paperless Processing Initiative in August 2023. However, this publication does not distinguish between scanned paper returns and traditional paper returns. Future updates will explore a methodology to estimate the volume of scanned paper returns once sufficient data are available.
4. An Executive Order titled "Modernizing Payments To and From America's Bank Account" was signed in March 2025, requiring electronic payments to and from the federal government whenever possible. The potential impact of this order on tax return volumes will be evaluated once implementation plans are finalized.
5. The One, Big, Beautiful Bill was signed into law in July 2025, with implications for both individual and business taxpayers. The effects of this new law have not been incorporated into the projections for this update of Publication 6186. Future updates will take into account the impact of the new law on the forms included in this publication.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Footnotes at end of table.

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** Forms 5330, 1120-X, 5558, 941-X, 943-X, and 945-X are available to file electronically; however, this year’s update does not include the electronic volumes due to limited data.

NOTES:

1. For more information on the forms listed under "Type of Return," please refer to the Table Notes section of Publication 6186. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Footnotes at end of table.

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** Forms 5330, 1120-X, 5558, 941-X, 943-X, and 945-X are available to file electronically; however, this year’s update does not include the electronic volumes due to limited data.

NOTES:

1. For more information on the forms listed under "Type of Return," please refer to the Table Notes section of Publication 6186. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Footnotes at end of table.

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** Forms 5330, 1120-X, 5558, 941-X, 943-X, and 945-X are available to file electronically; however, this year’s update does not include the electronic volumes due to limited data.

NOTES:

1. For more information on the forms listed under "Type of Return," please refer to the Table Notes section of Publication 6186. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Footnotes at end of table.

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** Forms 5330, 1120-X, 5558, 941-X, 943-X, and 945-X are available to file electronically; however, this year’s update does not include the electronic volumes due to limited data.

NOTES:

1. For more information on the forms listed under "Type of Return," please refer to the Table Notes section of Publication 6186. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Footnotes at end of table.

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** Forms 5330, 1120-X, 5558, 941-X, 943-X, and 945-X are available to file electronically; however, this year’s update does not include the electronic volumes due to limited data.

NOTES:

1. For more information on the forms listed under "Type of Return," please refer to the Table Notes section of Publication 6186. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Footnotes at end of table.

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** Forms 5330, 1120-X, 5558, 941-X, 943-X, and 945-X are available to file electronically; however, this year’s update does not include the electronic volumes due to limited data.

NOTES:

1. For more information on the forms listed under "Type of Return," please refer to the Table Notes section of Publication 6186. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Footnotes at end of table.

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** Forms 5330, 1120-X, 5558, 941-X, 943-X, and 945-X are available to file electronically; however, this year’s update does not include the electronic volumes due to limited data.

NOTES:

1. For more information on the forms listed under "Type of Return," please refer to the Table Notes section of Publication 6186. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Footnotes at end of table.

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• "Nonfarm Business, Total" includes nonfarm business returns (with No EITC) (Schedule C Present and Schedule C Gross Receipts ≥ Schedule F Gross Receipts). ** "Farm Business & TPI<$200,000, Total" includes farm business returns (with No EITC) (Schedule F Present and Schedule F Gross Receipts ≥ Schedule C Gross Receipts). *** "Corporation, Forms 1120 and Other, Total" includes Forms 1120-FSC/L/ND/PC/REIT/RIC/SF.

NOTES:

1. This table does not contain non-Master File counts. Some data breakouts in this table may not add up to the subtotals or totals due to rounding.
2. Projected volumes have been rounded to the nearest 100, with values of 49 or fewer rounded to 0. Actual volumes less than 10 have been rounded to the nearest 10.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Table 11. Assessment of Prior U.S. Projection Accuracy: Evaluating Mean Absolute Percentage Errors (MAPEs) and Number of Overprojections for the Four Most Recent Projection Cycles

• Some actuals shown in this table may differ from official counts reported elsewhere because they exclude certain forms that were only recently projected and whose accuracy cannot yet be evaluated.

SOURCE: Internal Revenue Service, Statistics of Income Division, 2025 Publication 6186.

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Appendix A. Table Notes

• The details in the tables may not add up to the totals due to rounding.

• Projected return volumes are rounded to the nearest hundred, with values of 49 or fewer rounded to 0. However, some forms may report zero volumes because they are associated with only selected areas, or their filing options were recently established or eliminated.

• Actual and projected return volumes for the major categories are based on IRS Master File processing, as recorded in the electronic versions of the Report of Returns Posted to the IRS Master Files.

• Complete IRS Master File volumes for CY 2024 were not available for Forms 5558 and 8849. IRS operating division staff members supplied these volumes at the national level, while some data were derived from secondary sources.

Notes for Tables 1–9

• "Grand Total" is the sum of "Total Primary Returns" and "Supplemental Documents, Total." The "Total Primary Returns" category is the sum of all forms shown in the tables, excluding all supplemental documents.

• "Individual Income Tax, Total" is the sum of paper and electronic Forms 1040, 1040-SR, 1040NR, 1040-PR, and 1040-SS.

• "Individual Estimated Tax, Form 1040-ES, Total" includes paper and electronic Form 1040-ES.

• "Fiduciary, Form 1041, Total" includes paper and electronic Form 1041.

• "Fiduciary Estimated Tax, Form 1041-ES" is the Estimated Income Tax for Estates and Trusts.

• "Partnership, Forms 1065 and 1065-B, Total" includes paper and electronic Forms 1065 and 1065-B.

• "Corporation Income Tax, Total" includes the following forms: Forms 1120 (paper and electronic), 1120-C, 1120-F (paper and electronic), 1120-H, 1120-FSC, 1120-L, 1120-ND, 1120-PC, 1120-REIT, 1120-RIC, 1120-SF, and 1120-S (paper and electronic). Form 1120-POL volumes are reported separately under Political Organizations. Form 1120-IC-DISC is not included in this category.

• "Form 2553" is the Election by a Small Business Corporation (to file Form 1120-S).

• "Form 1066" is the U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.

• "Estate" includes Forms 706, 706-NA, 706-GS(D), and 706-GS(T).

• "Gift, Form 709" is the U.S. Gift (and Generation-Skipping Transfer) Tax Return.

• "Employment Tax, Total" includes paper and electronic Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 943-SS, 944, 944-PR, 944-SS, 945, and CT-1. Form CT-2 returns are excluded.

• "Form 1042" is the Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. This form is assigned to the international area. It is sometimes considered an employment tax return, but it is listed separately in this publication.

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• "Exempt Organizations, Total" includes the following forms: Forms 990 (paper and electronic), 990-EZ (paper and electronic), 990-N (only available electronically), 990-PF (paper and electronic), 990-T (paper and electronic), 4720 (paper and electronic), and 5227 (paper and electronic). Beginning in CY 2022, the Form 990 series must be filed electronically. Temporary waivers are available for small business filers.

• "Form 1041-A" is the U.S. Information Return, Trust Accumulation of Charitable Amounts.

• "Government Entities/Bonds, Total" includes paper Forms 8038, 8038-CP, 8038-G, 8038-GC, 8038-T, and 8328.

• "Political Organizations, Total" includes Forms 1120-POL (paper and electronic), 8871 (only available electronically), and 8872 (paper and electronic). Beginning in CY 2022, Form 8872 must be filed electronically. Temporary waivers are available.

• "Excise, Total" includes Forms 11-C, 720 (paper and electronic), 730, 2290 (paper and electronic), and 8849 (paper and electronic).

• "Form 5330" is the Return of Excise Taxes Related to Employee Benefit Plans.

• "Form 5500-EZ" is the Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or a Foreign Plan.

• "Form 8752" is the Required Payment or Refund Under Section 7519.

• "Supplemental Documents, Total" consists mainly of applications for extensions of time to file and filings of amended tax returns. The forms included in this grouping are the following: Forms 1040-X (paper and electronic), 4868 (paper and electronic), 1120-X, 5558, 7004 (paper and electronic), 8868 (paper and electronic), 941-X, 943-X, 944-X, 945-X, and CT-1X.

Notes for Table 10

• Return volumes presented in Table 10 reflect additional detail for certain form types by “examination class,” as defined by IRS staff who use them for internal compliance planning purposes. While most of the examination class categories are self-explanatory, the categories below require more clarification.

• Examination class definitions for "Individual, Forms 1040 and 1040-SR, Total":

  • Earned Income Tax Credit (EITC) returns with Total Positive Income (TPI) reflects total income less than $200,000 excluding losses and Schedule C/F with Total Gross Receipts (TGR) less than $25,000 and $25,000 or more.

  • Nonbusiness returns (with no EITC) having the following: 1) TPI less than $200,000 and no Schedule C, E, F, or Form 2106; and 2) TPI less than $200,000 with only Schedule E or Form 2106.

  • All nonfarm business returns (no EITC) and TPI less than $200,000 and Schedule C/F present with the following: 1) TGR less than $25,000; 2) TGR at $25,000 or under $100,000; 3) TGR at $100,000 or under $200,000; and 4) TGR $200,000 or more.

  • Farm business returns with no EITC, Schedule F present with TGR greater than Schedule C TGR (if any), and TPI less than $200,000.

  • The high-income taxpayer category is broken out by the following: 1) no Schedule C or F but with TPI $200,000 or more and less than $1,000,000; 2) Schedule C or F returns present with TPI $200,000 or more and less than $1,000,000; and 3) TPI $1,000,000 or more.

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Appendix B. IRS Campus Processing Maps

State-to-Campus Map for Most Paper Individual Returns

Note: This state-to-campus map applies only to specific forms. For more information, please contact the staff listed in the Principal Contacts section.

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State-to-Campus Map for Electronic Individual Returns

Note: This state-to-campus map applies only to specific forms. For more information, please contact the staff listed in the Principal Contacts section.

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State-to-Campus Map for Most Paper Business Returns

Note: This state-to-campus map applies only to specific forms. For more information, please contact the staff listed in the Principal Contacts section.

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State-to-Campus Map for Most Electronic Business Returns

Note: This state-to-campus map applies only to specific forms. For more information, please contact the staff listed in the Principal Contacts section.

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Projection Publication Series

These publications are available electronically as noted on page iii of this

report at www.irs.gov/statistics.