SOI Corporate File -- 1120-series (Available 2025)

** IMPORTANT NOTE: The SOI 2025 Application Window will be open from June 1 through June 30, 2025. Research proposals that seek to use this and other IRS data files will only be accepted and reviewed during that period.**

The SOI Corporate File is a microdata file based on a stratified sample of unaudited returns filed using Form 1120, 1120-F, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, or 1120-S. The basis for the file is a Tax Year, defined to include accounting periods beginning July 1of the study year and ending June 30 of the following calendar year. The file includes data on assets, liabilities, receipts, deductions, tax, and credits.