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 2019 NES (June 30, 2022):

The 2019 Nonemployer Statistics estimates were released on June 30, 2022. These estimates are sourced from tax return data shared with the Census Bureau by the Internal Revenue Service (IRS). The 2019 tax return filing and processing period took place during a global pandemic. To provide tax filing and payment relief to individuals and businesses in response to the COVID-19 outbreak, the IRS adjusted the tax filing deadline for all Federal income tax returns from April 15, 2020 to July 15, 2020. In addition, many IRS offices were also closed for part of 2020. Once the IRS processing offices re-opened, staffing levels were below normal and processing of returns required additional time. As a result, the 2019 Nonemployer Statistics were produced and released to the public approximately one year later than usual.

The processing of the 2020 tax return data was also delayed. As a result, we tentatively plan to release the 2020 Nonemployer Statistics estimates in the summer of 2023.

For more information, please see the Special Note for 2019 and 2020 Reference Years on the Nonemployer Statistics Methodology page.

If you have any questions please contact Business Statistics Branch at ewd.nonemployer.statistics@census.gov or 301-763-2580.

^{The Census Bureau has reviewed this data product for unauthorized disclosure of confidential information and has approved the disclosure avoidance practices applied.  (Approval ID: CBDRB-FY22-202)}