SEPT. 29, 2026 — The U.S. Census Bureau today released the 2024 Nonemployer Statistics (NES). NES provides annual subnational economic data about businesses that have no paid employees, are subject to federal income tax and have receipts of $1,000 or more ($1 or more for the Construction sector).

Number of nonemployer establishments and total receipts are available by:

• Varying levels of industry detail across 18 sectors, defined by the 2022 North American Industry Classification System (NAICS).
• Varying levels of geography, including national, state, metropolitan and micropolitan statistical area, combined statistical area and county.
• Legal form of organization (national and state only).
• Receipts-size class (national only).

Access to:

• NES tables dating back to 2012 are available on data.census.gov.
• Downloadable NES datasets from 1997 through 2024.
• Nonemployer Statistics APIs.

NES data come from business income tax records the IRS provides to the Census Bureau. Most business establishments in the United States are nonemployers. These businesses include some partnerships and corporations, however the majority of nonemployers are self-employed individuals operating unincorporated businesses (known as sole proprietorships), which may be the owner's principal source of income.

To better understand tax filing requirements for nonemployer businesses, visit <www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center>.

For more information about NES, visit <www.census.gov/programs-surveys/nonemployer-statistics/about.html>.

No news release associated with this data product. Tip sheet only.

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