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Abstract:
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The Statistics of Income (SOI) Division generally compiles statistics based on stratified probability samples, using such classes as size of income, presence or absence of a specific form or schedule, and business activity. In addition, it evaluates these estimates by comparing them with information it collects from extracts of the population of filers. This paper addresses the methodological limitations associated with producing state and county-level tabulations of unincorporated business activity from the information on a Form 1065 or a Form 1040, Schedule C. It presents trends and comparisons among states, counties and business activities across five tax years---2001 to 2005. Discussion includes the methodology for assigning entities to states and counties, as well as comparisons at the national level between this data and SOI estimates drawn from samples.
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