IRS Statistics of Income — S-Corp Returns
Aggregate financial data for all S-Corporation tax returns filed in the US, broken down by size of business receipts (revenue bands) and by industry (NAICS). The single richest public source of financial benchmarks for private small-and-medium businesses — covers revenues, deductions, net income, total assets, and liabilities for ~4.8M S-Corps annually.
Latest snapshot
Rows in latest snapshot
30
Last refreshed
May 21, 2026
Cadence
annual
Coverage
Tax years 1997–2017 (latest available in pub/irs-soi/); national; 12 receipt-size bands; 20+ industry groups
Total records
~4.8M S-Corp returns per year, aggregated into size × industry cells
Key fields
-
Number of returns -
Total receipts -
Total deductions -
Net income (less deficit) -
Net income -
Total income tax -
Ordinary business income (loss) -
Total assets -
Total liabilities -
Receipt-size band -
Industry (NAICS group)
Use cases
- Net income margin benchmarks by revenue band ($1M–$25M = LMM)
- Asset intensity (total assets / revenue) by industry — proxy for capital intensity
- Deduction ratios — understand cost structure of businesses in a target sector
- Count of businesses by revenue tier — quantify the LMM addressable universe
- Tax liability rates for S-Corp structures (useful in deal modeling)
Full table, history & downloads
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