IRS Publication 6961-A – IRS Forms, Instructions, Pubs 2026 – In the ever-evolving landscape of tax administration, staying informed about filing trends is crucial for tax professionals, businesses, and policymakers. IRS Publication 6961-A, titled “Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses,” serves as a vital resource. This annual summary highlights key projections from the more detailed Publication 6961, offering insights into the volume of information returns and withholding documents expected to be processed by the IRS. Released by the IRS Statistics of Income (SOI) Division, it helps stakeholders anticipate workload, resource needs, and shifts in filing methods.
This article delves into the latest revision (Rev. 9-2025), exploring its purpose, methodology, major projections, and implications. Whether you’re a CPA managing client filings or a business optimizing compliance, understanding these projections can streamline your tax strategies.
What Is IRS Publication 6961-A and Its Purpose?
IRS Publication 6961-A is an annual report that condenses the extensive data from Publication 6961 into actionable highlights. It provides U.S.-level calendar year (CY) projections for information and withholding documents, such as Forms W-2, 1099 series, and others related to income reporting and tax withholding. These documents are essential for the IRS to verify taxpayer income, ensure accurate withholding, and combat tax evasion.
The primary purpose is to assist IRS operations in planning for processing volumes at national and campus levels (Austin, Kansas City, and Ogden). It includes breakouts by filing methods—paper versus electronic—to reflect the ongoing shift toward digital submissions. Updated annually, the projections incorporate recent filing data, legal changes, and economic trends. For instance, the 2025 revision uses actual CY 2024 filings as a baseline.
This publication is part of the IRS’s broader efforts to forecast federal tax return filings, available on the official IRS website for free download. It’s particularly useful for e-filing providers, software developers, and financial institutions preparing for peak seasons.
Methodology Behind the Projections
The projections in Publication 6961-A are derived from the SOI Division’s analysis within the Research, Applied Analytics, and Statistics organization. They rely on:
- Actual Filing Data: CY 2024 actuals serve as the foundation, with historical trends from prior years informing growth rates.
- Economic and Regulatory Factors: Adjustments account for changes in tax laws, inflation, employment trends, and administrative shifts.
- Filing Method Breakouts: Separate forecasts for paper and electronic submissions highlight the decline in paper filings due to mandatory e-filing requirements for many forms.
Data sources include IRS processing records and statistical models, ensuring reliability for operational planning. The full methodology is detailed in Publication 6961, while 6961-A focuses on summaries and key tables.
Key Projections from the 2025 Update
The 2025 revision of Publication 6961-A projects significant growth in overall document volumes, driven by economic expansion and increased reporting requirements. Here’s a breakdown:
Overall Volume Projections
- Grand Total Documents: In CY 2024, the IRS processed 4.6 billion information and withholding documents. This is expected to grow at an average annual rate of 4.81%, reaching approximately 7.07 billion by CY 2033.
- Paper Filings: CY 2024 saw 3.96 million paper documents, projected to drop sharply to 1.19 million in CY 2025 and further to 558 thousand by CY 2033, reflecting the push toward digitalization.
- Electronic Filings: Dominating the landscape, electronic submissions totaled 4.63 billion in CY 2024, with a projected average annual growth of 4.82% to 7.07 billion by CY 2033.
These trends underscore the IRS’s emphasis on efficiency through electronic processing, reducing costs and errors associated with paper.
Top Nonpaper Information and Withholding Documents
Of the 40 nonpaper documents processed in CY 2024, the top five accounted for 86.08% of the total. These include:
| Form | Description | Significance |
|---|---|---|
| 1099-B | Proceeds from Broker and Barter Exchange Transactions | High volume due to investment reporting. |
| 1099-R | Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans | Common for retirement income. |
| 5498 | IRA Contribution Information | Tracks retirement savings contributions. |
| 1099-INT | Interest Income | Reports interest from banks and investments. |
| W-2 | Wage and Tax Statement | Essential for employee income and withholding. |
Projections for these forms show continued growth, aligning with broader economic activity.
Campus-Level Projections for Paper Filings
Paper filings are concentrated at three main IRS campuses:
- Austin Campus: Processed 1.4 million paper documents in CY 2024.
- Kansas City Campus: Handled 1.19 million in CY 2024.
- Ogden Campus: Managed 1.37 million in CY 2024.
Overall, paper volumes across campuses are forecasted to decline significantly by CY 2033, with totals dropping to around 558 thousand nationwide. This shift allows the IRS to reallocate resources to digital infrastructure.
Why These Projections Matter for Taxpayers and Professionals?
For businesses and tax preparers, these projections highlight the importance of adopting e-filing systems to comply with thresholds (e.g., mandatory e-filing for 10 or more information returns). They also inform policy decisions, such as enhancing cybersecurity for electronic submissions or addressing bottlenecks at specific campuses.
In a post-pandemic economy, with rising gig work and investment activity, the growth in forms like 1099-B and W-2 signals increased compliance demands. Tax software providers can use this data to scale services, while policymakers might leverage it for budgeting IRS operations.
Accessing and Using Publication 6961-A
The latest version (Rev. 9-2025) is available for download on the IRS website at https://www.irs.gov/pub/irs-pdf/p6961a.pdf. For deeper dives, refer to the full Publication 6961, which includes comprehensive tables and historical data. Historical versions and related datasets are also accessible via the IRS SOI tax stats page.
In summary, IRS Publication 6961-A offers a forward-looking snapshot of tax document trends, empowering stakeholders to navigate the complexities of U.S. tax reporting effectively. By leveraging these insights, you can enhance compliance and efficiency in your tax practices. Stay updated with annual revisions to adapt to evolving filing landscapes.