SOI TAX STATS - FILING SEASON STATISTICS:

The Mid-November Filing Season Statistics for Individuals, Tax Year 2022, table, which provides data collected from U. S. Individual Income Tax Returns (Forms 1040) filed and processed through November 23, 2023 for Tax Year 2022, is now available on SOI's Tax Stats webpage. These data include selected income items, adjustments, credits, and taxes by size of adjusted gross income.

The filing season statistics present data from all Forms 1040 processed by the IRS at three critical points during the year: late May, mid-July, and mid-November.

• The late-May filing season statistics by adjusted gross income (AGI) summarize the data from all individual income tax returns filed with the IRS by late May. These tables primarily reflect income earned in the year preceding the filing year, and reported to the IRS by the April 15 filing deadline. These data exclude taxpayers who requested a 6-month filing extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. The data represent approximately 90 percent of all returns that will be processed by the IRS in the calendar year. Because taxpayers who request an extension generally have more complex finances, on average, the data reflect 84 percent of the total AGI and 80 percent of the total tax liability that will be reported for all individual income tax returns filed during the year.
• Statistics from returns processed by mid-July update the data from the late-May filing season statistics. These statistics represent approximately 95 percent of all individual filers, 87 percent of total AGI, and 82 percent of total tax liability.
• Data in the last set of tables, the mid-November filing season statistics by AGI, reflect nearly all individual income tax returns that will be received and processed in the calendar year, including any returns filed by the April 15 deadline and granted a 6-month extension.