This annual study provides county income and tax data (and State totals) that include the number of returns, which approximates the number of households; number of personal exemptions, which approximates the population; adjusted gross income; wages and salaries; dividends before exclusion; and interest received. Data are based on the addresses reported on U.S. Individual Income Tax Returns (Forms 1040) filed with the IRS. SOI collects these data as part of its annual study on Individual Tax Return Statistics by Geographic Areas, County Data.

Context

Form 990 (officially, the "Return of Organization Exempt From Income Tax"1) is a United States Internal Revenue Service form that provides the public with financial information about a nonprofit organization. It is often the only source of such information. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. Source: https://en.wikipedia.org/wiki/Form_990

Content

Form 990 is used by the United States Internal Revenue Service to gather financial information about nonprofit/exempt organizations. This BigQuery dataset can be used to perform research and analysis of organizations that have electronically filed Forms 990, 990-EZ and 990-PF. For a complete description of data variables available in this dataset, see the IRS’s extract documentation: https://www.irs.gov/uac/soi-tax-stats-annual-extract-of-tax-exempt-organization-financial-data.

Update Frequency: Annual

Fork this kernel to get started with this dataset.

Acknowledgements

https://bigquery.cloud.google.com/dataset/bigquery-public-data:irs_990

https://cloud.google.com/bigquery/public-data/irs-990

Dataset Source: U.S. Internal Revenue Service. This dataset is publicly available for anyone to use under the following terms provided by the Dataset Source - http://www.data.gov/privacy-policy#data_policy - and is provided "AS IS" without any warranty, express or implied, from Google. Google disclaims all liability for any damages, direct or indirect, resulting from the use of the dataset.

Banner Photo by @rawpixel from Unplash.

Inspiration

What organizations filed tax exempt status in 2015?

What was the revenue of the American Red Cross in 2017?

Context

Learning how to create a data pipeline.

Content

https://www.irs.gov/pub/irs-soi/16zpdoc.doc

Individual Income Tax ZIP Code Data

ZIP Code data show selected income and tax items classified by State, ZIP Code, and size of adjusted gross income. Data are based on individual income tax returns filed with the IRS and are available for Tax Years 2016. The data include items, such as:

-Number of returns, which approximates the number of households -Number of personal exemptions, which approximates the population -Adjusted gross income -Wages and salaries -Dividends before exclusion -Interest received

Acknowledgements

https://www.irs.gov/statistics

This dataset combines annual files from 2005 to 2017 published by the IRS. ZIP Code data show selected income and tax items classified by State, ZIP Code, and size of adjusted gross income. Data are based on individual income tax returns filed with the IRS. The data include items, such as:

Number of returns, which approximates the number of householdsNumber of personal exemptions, which approximates the populationAdjusted gross income (AGI)Wages and salariesDividends before exclusionInterest received Enrichment and notes:- the original data sheets (a column per variable, a line per year, zipcode and AGI group) have been transposed to get a record per year, zipcode, AGI group and variable- the data for Wyoming in 2006 was removed because AGI classes were not correctly defined, making the resulting data unfit for analysis.- the AGI groups have seen their definitions change: the variable "AGI Class" was used until 2008, with various intervals of AGI; "AGI Stub" replaced it in 2009. We provided the literal intervals (eg. "$50,000 under $75,000") as "AGI Group" in each case to help the analysis.- the codes for each tax item have been joined with a dataset of variables to provide full names.- some tax items are available since 2005, others since more recent years, depending on their introduction date (available in the dataset of variables); as a consequence, the time range of the plots or graphs may vary.- the unit for amounts and AGIs is a thousand dollars.

This data collection was developed for general use as part of CURRENT POPULATION SURVEY, 1973, AND SOCIAL SECURITY RECORDS: EXACT MATCH DATA (ICPSR 7616). This file merges information from two administrative sources: the Internal Revenue Service (IRS) and the Social Security Administration (SSA). The starting point of the merged dataset was the IRS Tax Model File of Individual Income Tax Returns, a public-use IRS file designed to simulate the administrative and revenue impact of tax law changes. It contains over 100,000 federal income tax returns subsampled from the STATISTICS OF INCOME sample of the following 1972 tax forms: (1) 1040, Individual Income Tax Return (and its associated schedules), (2) 1040A, Individual Income Tax Return, Short Form, (3) 4625, Computation of Minimum Tax, (4) Maximum Tax on Earned Income, (5) Application for Automatic Extension of Time to File United States Individual Income Tax Return, (6) 4874, Credit for Wages Paid or Incurred in Work Incentive (WIN) Programs, and (7) 4875, Presidential Election Campaign Fund Statement. The nearly 170 items extracted from these tax forms include exemptions, earned and unearned income, income loss, foreign tax credit, medical and dental expenses over 3 percent of AGI, state and local income taxes, and capital gains and losses. To this individual income tax data, the Social Security Administration matched (using the unique identifier of Social Security number) selected demographic information (including such variables as the race, sex, and age of the primary taxpayer) from the SSA's longitudinal summary earnings files for income year 1972. The data are weighted. (Source: downloaded from ICPSR 7/13/10)

Please Note: This dataset is part of the historical CISER Data Archive Collection and is also available at ICPSR at https://doi.org/10.3886/ICPSR07667.v1. We highly recommend using the ICPSR version as they may make this dataset available in multiple data formats in the future.

A finder file from SSA's Title XVI database is provided to the IRS. The IRS discloses 1099 information to SSA for use in verifying eligibility, amount, and benefits provided under Title XVI of the Social Security Act.

This annual study provides selected income and tax items classified by State, ZIP Code, and the size of adjusted gross income. These data include the number of returns, which approximates the number of households; the number of personal exemptions, which approximates the population; adjusted gross income; wages and salaries; dividends before exclusion; and interest received. Data are based who reported on U.S. Individual Income Tax Returns (Forms 1040) filed with the IRS. SOI collects these data as part of its Individual Income Tax Return (Form 1040) Statistics program, Data by Geographic Areas, ZIP Code Data.

Exempt organization information is extracted monthly from the Internal Revenue Service’s Business Master File. This is a cumulative file, and the data are the most recent information the IRS has for these organizations.

If you have any questions about the tax-exempt organizations or the content of the files, please contact TE/GE Customer Account Services toll-free line at 1-877-829-5500

State is determined from the filing address and generally represent the location of an organization’s headquarters, which may or may not represent the state(s) in which an organization has operations.

Records are sorted by Employer Identification Number (EIN).

This dataset is for Connecticut only.

The IRS exempt organization data have been accumulated since the inception of the tax-exempt statutes. A determination letter is issued to an organization upon the granting of an exemption and is considered valid throughout the life of the organization, as long as the organization complies with the provisions of its exemption. If an organization's exemption is revoked, an announcement to inform potential donors of the revocation is published in the Internal Revenue Bulletin. In addition, the organization’s name is removed from publicly accessible venues, including this file.

Updated nightly.

NOTE: Split-interest trusts are not included in this database.

FIELDS AVAILABLE All exempt organization records on this file will contain the following data fields: Column Name Contents EIN Employer Identification Number (EIN) NAME Primary Name of Organization ICO In Care of Name STREET Street Address CITY City STATE State ZIP Zip Code GROUP Group Exemption Number SUBSECTION Subsection Code AFFILIATION Affiliation Code CLASSIFICATION Classification Code(s) RULING Ruling Date DEDUCTIBILITY Deductibility Code FOUNDATION Foundation Code ACTIVITY Activity Codes ORGANIZATION Organization Code STATUS Exempt Organization Status Code TAX_PERIOD Tax Period ASSET_CD Asset Code INCOME_CD Income Code FILING_REQ_CD Filing Requirement Code PF_FILING_REQ_CD PF Filing Requirement Code ACCT_PD Accounting Period ASSET_AMT Asset Amount INCOME_AMT Income Amount (includes negative sign if amount is negative) REVENUE_AMT Form 990 Revenue Amount (includes negative sign if amount is negative) NTEE_CD National Taxonomy of Exempt Entities (NTEE) Code SORT_NAME Sort Name (Secondary Name Line)

Annual extract of select Form 990 financial data items captured on the IRS Master File produced solely for release to the general public.

These geospatial data resources and the linked mapping tool below reflect currently available data on three categories of potentially qualifying Low-Income communities: Census tracts that meet the CDFI's New Market Tax Credit Program's threshold for Low Income, thereby are able to apply to Category 1. Census tracts that meet the White House's Climate and Economic Justice Screening Tool's threshold for disadvantage in the 'Energy' category, thereby are able to apply for Additional Selection Criteria Geography. Counties that meet the USDA's threshold for Persistent Poverty, thereby are able to apply for Additional Selection Criteria Geography. Note that Category 2 - Indian Lands are not shown on this map. Note that Persistent Poverty is not calculated for US Territories. Note that CEJST Energy disadvantage is not calculated for US Territories besides Puerto Rico. The excel tool provides the land area percentage of each 2023 census tract meeting each of the above categories. To examine geographic eligibility for a specific address or latitude and longitude, visit the program's mapping tool. Additional information on this tax credit program can be found on the DOE Landing Page for the 48e program at https://www.energy.gov/diversity/low-income-communities-bonus-credit-program or the IRS Landing Page at https://www.irs.gov/credits-deductions/low-income-communities-bonus-credit. Maps last updated: September 1st, 2024 Next map update expected: December 7th, 2024 Disclaimer: The spatial data and mapping tool is intended for geolocation purposes. It should not be relied upon by taxpayers to determine eligibility for the Low-Income Communities Bonus Credit Program. Source Acknowledgements: The New Market Tax Credit (NMTC) Tract layer using data from the 2016-2020 ACS is from the CDFI Information Mapping System (CIMS) and is created by the U.S. Department of Treasury Community Development Financial Institutions Fund. To learn more, visit CDFI Information Mapping System (CIMS) | Community Development Financial Institutions Fund (cdfifund.gov). https://www.cdfifund.gov/mapping-system. Tracts are displayed that meet the threshold for the New Market Tax Credit Program. The 'Energy' Category Tract layer from the Climate and Economic Justice Screening Tool (CEJST) is created by the Council on Environmental Quality (CEQ) within the Executive Office of the President. To learn more, visit https://screeningtool.geoplatform.gov/en/. Tracts are displayed that meet the threshold for the 'Energy' Category of burden. I.e., census tracts that are at or above the 90th percentile for (energy burden OR PM2.5 in the air) AND are at or above the 65th percentile for low income. The Persistent Poverty County layer is created by joining the U.S. Department of Agriculture, Economic Research Service's Poverty Area Official Measures dataset, with relevant county TIGER/Line Shapefiles from the US Census Bureau. To learn more, visit https://www.ers.usda.gov/data-products/poverty-area-measures/. Counties are displayed that meet the thresholds for Persistent Poverty according to 'Official' USDA updates. i.e. areas with a poverty rate of 20.0 percent or more for 4 consecutive time periods, about 10 years apart, spanning approximately 30 years (baseline time period plus 3 evaluation time periods). Until Dec 7th, 2024 both the USDA estimates using 2007-2011 and 2017-2021 ACS 5-year data. On Dec 8th, 2024, only the USDA estimates using 2017-2021 data will be accepted for program eligibility.

This dataset contains aggregate income data for counties in the United States. Variables include number of income tax returns, number of exemptions, aggregate adjusted gross income, wages and salaries, dividends, interest, and gross rents and royalties.

SSA will use data received from the IRS to determine whether or not a beneficiary's income will result in a higher premium being paid for their Medicare Part B coverage. The data received from the IRS includes tax filing status, Modified Adjusted Gross Income (MAGI), any Life Changing Events, amended tax returns, and IRS corrections to a tax return.

Analysis of ‘Tax Exempt Organizations (Extracted from the Internal Revenue Service)’ provided by Analyst-2 (analyst-2.ai), based on source dataset retrieved from https://catalog.data.gov/dataset/f7b6e613-4807-40bf-94db-f59544d201dc on 13 February 2022.

--- Dataset description provided by original source is as follows ---

Exempt organization information is extracted monthly from the Internal Revenue Service’s Business Master File. This is a cumulative file, and the data are the most recent information the IRS has for these organizations.

If you have any questions about the tax-exempt organizations or the content of the files, please contact TE/GE Customer Account Services toll-free line at 1-877-829-5500

State is determined from the filing address and generally represent the location of an organization’s headquarters, which may or may not represent the state(s) in which an organization has operations.

Records are sorted by Employer Identification Number (EIN).

This dataset is for Connecticut only.

The IRS exempt organization data have been accumulated since the inception of the tax-exempt statutes. A determination letter is issued to an organization upon the granting of an exemption and is considered valid throughout the life of the organization, as long as the organization complies with the provisions of its exemption. If an organization's exemption is revoked, an announcement to inform potential donors of the revocation is published in the Internal Revenue Bulletin. In addition, the organization’s name is removed from publicly accessible venues, including this file.

Updated nightly.

NOTE: Split-interest trusts are not included in this database.

FIELDS AVAILABLE All exempt organization records on this file will contain the following data fields: Column Name Contents EIN Employer Identification Number (EIN) NAME Primary Name of Organization ICO In Care of Name STREET Street Address CITY City STATE State ZIP Zip Code GROUP Group Exemption Number SUBSECTION Subsection Code AFFILIATION Affiliation Code CLASSIFICATION Classification Code(s) RULING Ruling Date DEDUCTIBILITY Deductibility Code FOUNDATION Foundation Code ACTIVITY Activity Codes ORGANIZATION Organization Code STATUS Exempt Organization Status Code TAX_PERIOD Tax Period ASSET_CD Asset Code INCOME_CD Income Code FILING_REQ_CD Filing Requirement Code PF_FILING_REQ_CD PF Filing Requirement Code ACCT_PD Accounting Period ASSET_AMT Asset Amount INCOME_AMT Income Amount (includes negative sign if amount is negative) REVENUE_AMT Form 990 Revenue Amount (includes negative sign if amount is negative) NTEE_CD National Taxonomy of Exempt Entities (NTEE) Code SORT_NAME Sort Name (Secondary Name Line)

--- Original source retains full ownership of the source dataset ---

This annual study provides migration pattern data for the United States by State or by county and are available for inflows (the number of new residents who moved to a State or county and where they migrated from) and outflows (the number of residents who left a State or county and where they moved to). The data include the number of returns filed, number of personal exemptions claimed, total adjusted gross income, and aggregate migration flows at the State level, by the size of adjusted gross income (AGI) and by age of the primary taxpayer. Data are collected and based on year-to-year address changes reported on U.S. Individual Income Tax Returns (Form 1040) filed with the IRS. SOI collects these data as part of its Individual Income Tax Return (Form 1040) Statistics program, Data by Geographic Areas, U.S. Population Migration Data.

Key Table Information.Table Title.Nonemployer Statistics by Demographics series (NES-D): Legal Form of Organization Statistics for Nonemployer Firms by Industry, Sex, Ethnicity, Race, and Veteran Status for the U.S., States, Metro Areas, and Counties: 2022.Table ID.ABSNESD2022.AB2200NESD03.Survey/Program.Economic Surveys.Year.2022.Dataset.ECNSVY Nonemployer Statistics by Demographics Company Summary.Source.U.S. Census Bureau, 2022 Economic Surveys, Nonemployer Statistics by Demographics.Release Date.2025-05-08.Release Schedule.The Nonemployer Statistics by Demographics (NES-D) is released yearly, beginning in 2017..Sponsor.National Center for Science and Engineering Statistics, U.S. National Science Foundation.Table Universe.Includes U.S. firms with no paid employment or payroll, annual receipts of $1,000 or more ($1 or more in the construction industries) and filing Internal Revenue Service (IRS) tax forms for sole proprietorships (Form 1040, Schedule C), partnerships (Form 1065), or corporations (the Form 1120 series).Data are also obtained from administrative records, the 2022 Economic Census, and other economic surveys..Methodology.Data Items and Other Identifying Records.Number of nonemployer firmsSales, value of shipments, or revenue of nonemployer firms ($1,000)These data are aggregated by sex, ethnicity, race, and veteran status when classifiable.The data are also shown by the following legal form of organization (LFO) categories: S-Corporations C-Corporations Individual proprietorships Partnerships Definitions can be found by clicking on the column header in the table or by accessing the Economic Census Glossary..Unit(s) of Observation.The reporting units for the NES-D and the ABS are companies or firms rather than establishments. A company or firm is comprised of one or more in-scope establishments that operate under the ownership or control of a single organization..Geography Coverage.The 2022 data are shown for the total of all sectors (00) and the 2-digit NAICS code levels for:United StatesStates and the District of ColumbiaIn addition, the total of all sectors (00) NAICS is shown for:Metropolitan Statistical AreasMicropolitan Statistical AreasCountiesFor information about geographies, see Geographies..Industry Coverage.The data are shown for the total of all sectors ("00"), and at the 2-digit NAICS code levels depending on geography. Sector "00" is not an official NAICS sector but is rather a way to indicate a total for multiple sectors. Note: Other programs outside of ABS may use sector 00 to indicate when multiple NAICS sectors are being displayed within the same table and/or dataset.The following are excluded from the total of all sectors:Crop and Animal Production (NAICS 111 and 112)Rail Transportation (NAICS 482)Postal Service (NAICS 491)Monetary Authorities-Central Bank (NAICS 521)Funds, Trusts, and Other Financial Vehicles (NAICS 525)Office of Notaries (NAICS 541120)Religious, Grantmaking, Civic, Professional, and Similar Organizations (NAICS 813)Private Households (NAICS 814)Public Administration (NAICS 92)For information about NAICS, see North American Industry Classification System..Sampling.NES-D nonemployer data are not conducted through sampling. Nonemployer Statistics (NES) data originate from statistical information obtained through business income tax records that the Internal Revenue Service (IRS) provides to the Census Bureau. The NES-D adds demographic characteristics to the NES data and produces the total firm counts and the total receipts by those demographic characteristics. The NES-D utilizes various administrative records (AR) and the Census Bureau data sources that include the Business Register (BR), Internal Revenue Service (IRS) tax Form 1040 data, tax Schedule K-1 data, Decennial Census and American Community Survey (ACS) data, Social Security Administration's database (Numident), and AR from the Department of Veterans Affairs (VA).For more information, see Nonemployer Statistics by Demographics Methodology..Confidentiality.The Census Bureau has reviewed this data product to ensure appropriate access, use, and disclosure avoidance protection of the confidential source data (Project No. P-7504866, Disclosure Review Board (DRB) approval number: CBDRB-FY25-0195).This dataset contains both nonemployer and employer data.For the nonemployer data, the NES-D uses noise infusion as the primary method of disclosure avoidance for receipts, and In certain circumstances, some individual cells may be suppressed for additional disclosure avoidance. More information on nonemployer firm disclosure avoidance is available in the Nonemployer Statistics by Demographics Methodology.For the employer data, data rows with high relative standard errors (RSE) are not presented. Additionally, firm counts are suppressed when other select statistics in the same row are suppressed. More information on employer firm disclosure avoidance is available in the Annual Business Survey Methodology..Te...

SSA uses the Internal Revenue Service (IRS) information in determing the eligibility of Medicare recipients to receive subsidy payments for Medicare premiums. SSA will Match IRS unearned income records to determine if the beneficiary is below the poverty level and then therefore entitled to subsidy payments.

The Corporate Tax Rate in the United States stands at 21 percent. This dataset provides - United States Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Key Table Information.Table Title.All Sectors: Nonemployer Statistics by Legal Form of Organization and Receipts Size Class for the U.S., States, and Selected Geographies: 2023.Table ID.NONEMP2023.NS2300NONEMP.Survey/Program.Economic Surveys.Year.2023.Dataset.ECNSVY Nonemployer Statistics.Source.U.S. Census Bureau, 2023 Economic Surveys.Release Date.2025-05-15.Release Schedule.Nonemployer Statistics (NES) is a data product that has been produced annually since 1997. Prior to 1997, data were published as part of the Economic Census releases.For more information about NES data releases, see Nonemployer Statistics Updates..Dataset Universe.The dataset universe consists of all nonemployer establishments, classified in one of eighteen in-scope sectors defined by 2022 NAICS, that are in operation for some part of the reference year and are located in one of the 50 U.S. states or the District of Columbia, have no paid employees, are subject to federal income tax, and have receipts of $1,000 or more (or $1 for the Construction sector). For more information, see Nonemployer Statistics Methodology..Methodology.Data Items and Other Identifying Records.Number of nonemployer establishmentsNonemployer sales, value of shipments, or revenue ($1,000)Noise range for nonemployer sales, value of shipments, or revenueDefinitions of data items can be found in the table by clicking on the column header and selecting “Column Notes” or by accessing the Nonemployer Statistics Glossary..Unit(s) of Observation.The units for NES are establishments generated from the income tax forms filed for the reference year by sole proprietorships (IRS Form 1040, Schedule C), partnerships (IRS Form 1065), and corporations (IRS Form 1120)..Geography Coverage.The data are shown at the U.S., State, County, Combined Statistical Area, and Metropolitan/Micropolitan Statistical Area levels that vary by industry.Data are also shown at the U.S. and State level by LFO and the U.S. level by Receipt Size Class.For information about geographic classification, see Nonemployer Statistics Methodology..Industry Coverage.The data are shown at the 2- through (where available) 6-digit NAICS code levels for in-scope sectors. Data for nonemployers generally are provided at broader levels of industry detail than data for employers. For more information, see Nonemployer Statistics Methodology..Sampling.There is no sampling done for Nonemployer Statistics. For more information about methodology and data limitations, see Nonemployer Statistics Methodology..Confidentiality.The Census Bureau has reviewed this data product to ensure appropriate access, use, and disclosure avoidance protection of the confidential source data (Project No. 7503950, Disclosure Review Board (DRB) approval number: CBDRB-FY25-0157).Nonemployer statistics data are released using the Noise Infusion methodology to protect confidentiality.In addition, data rows with fewer than three contributing establishments are not presented. For more information on noise infusion disclosure avoidance, see Nonemployer Statistics Methodology..Technical Documentation/Methodology.For detailed information on the coverage and methodology of the Nonemployer Statistics data series, see Technical Documentation..Weights.No weighting applied to Nonemployer Statistics..Table Information.FTP Download.https://www2.census.gov/programs-surveys/nonemployer-statistics/data/2023.API Information.Nonemployer Statistics data are housed in the Nonemployer Statistics Application Programming Interface (API)..Symbols.S - Withheld to avoid releasing data that do not meet publication standards; data are included in broader industry totalsN - Not available or not comparableG - Low noise - indicates the cell value was changed by less than 2 percent by the application of noiseH - Moderate noise - indicates the cell value was changed by 2 percent or more but less than 5 percent by the application of noiseJ - High noise - indicates the cell value was changed by 5 percent or more by the application of noiseFor a complete list of symbols, see Nonemployer Statistics Glossary..Data-Specific Notes.Methodology changes may impact the comparability of data over time, as the Census Bureau does not restate previously released NES estimates to reflect changes in the industry classifications, geographic definitions, or methodology used to create the NES estimates.For more information, see the Historical Comparability section on the Nonemployer Statistics Methodology Page..Additional Information.Contact Information.U.S. Census BureauEconomy-Wide Statistics DivisionBusiness Statistics Branch(301) 763-2580ewd.nonemployer.statistics@census.govFor additional contacts, see Contact Us..Suggested Citation.U.S. Census Bureau. "All Sectors: Nonemployer Statistics by Legal Form of Organization and Receipts Size Class for the U.S., States, and Selected Geographies: 2023" Economic Surveys, ECNSVY Nonemployer Statistics, Table NS2300NONEMP, 2025, https://data.census.gov/t...

The IRS Tax Exempt Organization Search tool allows users to find information about an organization's tax-exempt status under the Internal Revenue Code and its tax filings. This includes checking eligibility for tax-deductible contributions (Pub. 78 Data), Form 990 Series Returns, Form 990-N (e-Postcard), Automatic Revocation of Exemption List, and copies of Determination Letters. You can use the online search tool or download data sets in bulk.

Key Table Information.Table Title.Nonemployer Statistics by Demographics series (NES-D): Statistics for Employer and Nonemployer Firms by Industry and Race for the U.S., States, Metro Areas, Counties, and Places: 2022.Table ID.ABSNESD2022.AB00MYNESD01C.Survey/Program.Economic Surveys.Year.2022.Dataset.ECNSVY Nonemployer Statistics by Demographics Company Summary.Source.U.S. Census Bureau, 2022 Economic Surveys, Nonemployer Statistics by Demographics.Release Date.2025-05-08.Release Schedule.The Nonemployer Statistics by Demographics (NES-D) is released yearly, beginning in 2017..Sponsor.National Center for Science and Engineering Statistics, U.S. National Science Foundation.Table Universe.Data in this table combines estimates from the Annual Business Survey (employer firms) and the Nonemployer Statistics by Demographics (nonemployer firms).Includes U.S. firms with no paid employment or payroll, annual receipts of $1,000 or more ($1 or more in the construction industries) and filing Internal Revenue Service (IRS) tax forms for sole proprietorships (Form 1040, Schedule C), partnerships (Form 1065), or corporations (the Form 1120 series).Includes U.S. employer firms estimates of business ownership by sex, ethnicity, race, and veteran status from the 2023 Annual Business Survey (ABS) collection. The employer business dataset universe consists of employer firms that are in operation for at least some part of the reference year, are located in one of the 50 U.S. states, associated offshore areas, or the District of Columbia, have paid employees and annual receipts of $1,000 or more, and are classified in one of nineteen in-scope sectors defined by the 2022 North American Industry Classification System (NAICS), except for NAICS 111, 112, 482, 491, 521, 525, 813, 814, and 92 which are not covered.Data are also obtained from administrative records, the 2022 Economic Census, and other economic surveys. Note: For employer data only, the collection year is the year in which the data are collected. A reference year is the year that is referenced in the questions on the survey and in which the statistics are tabulated. For example, the 2023 ABS collection year produces statistics for the 2022 reference year. The "Year" column in the table is the reference year..Methodology.Data Items and Other Identifying Records.Total number of employer and nonemployer firmsTotal sales, value of shipments, or revenue of employer and nonemployer firms ($1,000)Number of nonemployer firmsSales, value of shipments, or revenue of nonemployer firms ($1,000)Number of employer firmsSales, value of shipments, or revenue of employer firms ($1,000)Number of employeesAnnual payroll ($1,000)These data are aggregated by the following demographic classifications of firm for:All firms Classifiable (firms classifiable by sex, ethnicity, race, and veteran status) Race White Black or African American American Indian and Alaska Native Asian Native Hawaiian and Other Pacific Islander Minority (Firms classified as any race and ethnicity combination other than non-Hispanic and White) Equally minority/nonminority Nonminority (Firms classified as non-Hispanic and White) Unclassifiable (firms not classifiable by sex, ethnicity, race, and veteran status) Definitions can be found by clicking on the column header in the table or by accessing the Economic Census Glossary..Unit(s) of Observation.The reporting units for the NES-D and the ABS are companies or firms rather than establishments. A company or firm is comprised of one or more in-scope establishments that operate under the ownership or control of a single organization..Geography Coverage.The 2022 data are shown for the total of all sectors (00) and the 2- to 6-digit NAICS code levels for:United StatesStates and the District of ColumbiaIn addition, the total of all sectors (00) NAICS and the 2-digit NAICS code levels for:Metropolitan Statistical AreasMicropolitan Statistical AreasMetropolitan DivisionsCombined Statistical AreasCountiesEconomic PlacesFor information about geographies, see Geographies..Industry Coverage.The data are shown for the total of all sectors ("00"), and at the 2- through 6-digit NAICS code levels depending on geography. Sector "00" is not an official NAICS sector but is rather a way to indicate a total for multiple sectors. Note: Other programs outside of ABS may use sector 00 to indicate when multiple NAICS sectors are being displayed within the same table and/or dataset.The following are excluded from the total of all sectors:Crop and Animal Production (NAICS 111 and 112)Rail Transportation (NAICS 482)Postal Service (NAICS 491)Monetary Authorities-Central Bank (NAICS 521)Funds, Trusts, and Other Financial Vehicles (NAICS 525)Office of Notaries (NAICS 541120)Religious, Grantmaking, Civic, Professional, and Similar Organizations (NAICS 813)Private Households (NAICS 814)Public Administration (NAICS 92)For information about NAICS, see North American Industry Classification System..Sa...