Taxpayer Characteristics (Estimates)
Number of Filers
Small Business
and Self-Employed
Large and
Mid-Size
Business
Tax Exempt and
Government Entities
Number of individual taxpayers
Total tax liability (billions)
Average tax liability per filer
Gross cash paid (billions)
Average number of
transactions
with IRS per filer/year
Percent preparing own returns
Assets regulated
Average number of returns filed per filer
88 million
116 million
$380
$4,310
$46
1 – 4
59%
—
1.1
45 million
—
$915
$20,231
$790
4 – 60
20%
—
2.7
210,000
—
$466
$2,231,274
$712
60+
—
—
3.5
2.4 million
—
$103
$42,698
$221
60+
—
$7 trillion
1.7
IRS Organizational
Modernization Overview