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To provide annual statistics for U.S. businesses with no paid employment and payroll. The United States Code, Titles 13 and 26, authorizes this program.
Businesses that have no paid employment and payroll; have receipts of $1,000 or more ($1 or more for the construction sector); and file tax forms for sole proprietorships (Form 1040, Schedule C), partnerships (Form 1065), or corporations (the Form 1120 series). All NAICS industries are included with some exceptions;crop and animal production; investment funds, trusts, and other financial vehicles; management of companies and enterprises; and public administration. Data for Nonemployers are provided at broader levels of industry than data for employers. The Census Bureau publishes Nonemployer data for 469 separate industries.
Information for Nonemployer establishments includes business location, NAICS classification, form of organization, and receipts. Sole proprietor establishments complete separate tax Schedule C forms, and partnership and corporate establishments have separate Employer Identification Numbers (EINs).
Data generally represent activity during the reference year. Data has been collected annually since 1997. Prior to 1997, Nonemployer Statistics were published as part of the 1992, 1987, 1977, and 1972 Economic Census. Data generally represent activity during the reference year.
As a compilation of information from Federal tax records, each year, Nonemployer data are used as a component of the sales and receipts estimates for business current surveys, and of the sample frame for surveys of businesses without paid employment. For years covered by the economic censuses, Nonemployer data are also processed, tabulated, and released as census statistics reports. Employer data are used each year to update the Business Register (BR). Since 1994, the Internal Revenue Service has supplied selected statistical information from business income tax records annually.
After initial census-year processing, data from tax records for Nonemployer businesses are consolidated into a single universe file. Previous census-year data for all Nonemployer businesses are replaced in each universe file, the new data are tabulated by industry classification, and tabulated data are forwarded for use in sector-based statistical programs and economic census data product.
The annual Nonemployer Statistics are available about 18 months after each reference year. Data are available for the U.S., states, metro areas, and counties. Data are published on the Internet via hypertext tables (html) and comma-delimited format (CSV) downloadable files for spreadsheet or database use. Nonemployer Statistics are also available through American Fact Finder (AFF) about two weeks after the HTML release.
Nonemployer statistics are provided for statistical use in Census Bureau economic census programs; are a primary source of summary statistics used and published by women- and minority owned businesses survey programs; and are available as an annual data release. The Bureau of Economic Analysis uses these data to account for the total Gross Domestic Product for all businesses.
Nonemployer statistics provides the only source of detailed and comprehensive data on the scope, nature, and activities of U.S. businesses with no paid employment and payroll.