SOI Partnership File -- Form 1065 (Available 2025)

** IMPORTANT NOTE: The 2025 SOI Application Window will be open 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 Partnership File is a microdata file based on a stratified sample of unaudited returns filed using Form 1065. The basis for the file is a Tax Year, defined to include returns processed by the IRS during the following Calendar Year. The file includes data on assets, liabilities, receipts, deductions, tax, and credits.