Nonemployer Statistics (NES) datasets are subsets of NES data in comma-separated value (CSV) format for downloading.  Corresponding record layouts and reference files are available below.

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 2020 NES (August 17, 2023):

The 2020 Nonemployer Statistics estimates were released on August 17, 2023. These estimates are sourced from tax return data that the Census Bureau receives from the Internal Revenue Service (IRS). The 2020 tax return filing and processing period took place during a global pandemic. To help taxpayers navigate the unusual circumstances related to the pandemic, the IRS adjusted the tax filing deadline for all Federal income tax returns from April 15, 2021 to May 17, 2021. In addition, IRS offices continued to work through a backlog of returns that accumulated when many IRS offices were closed or operating with limited staff during the COVID-19 outbreak. In an effort to capture the most complete snapshot of nonemployers for the 2020 reference year, processing and publication of the 2020 Nonemployer Statistics were delayed by approximately one year.

Processing of the 2021 tax return data is also delayed. As a result, we tentatively plan to release the 2021 Nonemployer Statistics estimates in the spring of 2024.

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 to ensure appropriate access, use, and disclosure avoidance protection of the confidential source data (Project No. 7503950, Disclosure Review Board (DRB) approval number: CBDRB-FY23-302).}