This series includes the number of businesses (with no paid employees) and total receipts.  NES datasets are downloadable files in comma-separated values (CSV) format.  In addition, corresponding record layouts and reference files are available.

Census Bureau and IRS disclosure guidelines are followed because the vast majority of Nonemployer Statistics data originates with the IRS. Starting in reference year 2018, at all levels of geography, the number of firms and receipts in a data cell can be published only if the cell contains three or more nonemployer businesses. In all other cases, the cell is removed from publication. However this data is included in higher level totals.

Data User Notice for 2018 NES (June 8, 2020):  The Census Bureau improved the methodology used to assign industry classification codes to sole proprietorships tabulated in the 2018 NES.  This change resulted in a large number of sole proprietorships being reclassified from NAICS Sector 81 (Other Services, except Public Administration) to other NAICS sectors for 2018.  Data users should use caution when making comparisons between 2018 and other reference years.  For more information about this improvement and its effects on the 2018 NES data, see the historical comparability section on the methodology page.

^{The Census Bureau has reviewed this data product for unauthorized disclosure of confidential information and has approved the disclosure avoidance practices applied. (Approval ID to CBDRB-FY20-246)}