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Warning Text %XTableStyleMedium9PivotStyleLight16`WAll industries) column_headings;( column_numbers; data= # footnotes=UUUU(Indent0)< <P:Indent3)7< <<<!!<""<<FFIndent6)<##<++<..<00<::<<<<==< <>><II<GG<PP<QQ<TT<]]<00<DD<ggxbIndent9)_<--<11<;;<< <<HH<SS<[[<\\<^^<__  ;&spanners<$ stub_lines;  titles;;&totals)#==""=HHHHfvf`@@:2>]I 3  @@   '0Mining Utilities Construction ManufacturingTransportation and warehousing Information0Professional, scientific, and technical servicesEducational services!Health care and social assistance#Arts, entertainment, and recreationOther servicesTotalW[All figures are estimates based on samples--money amounts are in thousands of dollars]"Real estate and rental and leasingc* Estimate should be used with caution because of the small number of returns on which it is based.K** Data combined to avoid disclosure of information for specific taxpayers.8NOTE: Detail may not add to totals because of rounding.N/A - not applicable.;Source: IRS, Statistics of Income Division, September 2018 All nonfarm sole proprietorships Under $2,500$2,500 under $5,000$5,000 under $10,000$10,000 under $25,000$25,000 under $50,000$50,000 under $100,000$100,000 under $200,000$200,000 under $500,000$500,000 under $1,000,000$1,000,000 under $2,500,000$2,500,000 under $5,000,000$5,000,000 or moreNet Income less deficit+Agriculture, forestry, hunting, and fishing&Wholesale trade (merchant wholesalers) Retail trade8Administrative and support and waste management servicesUnclassified establishments&Industry and size of business receiptsItem&[1] Includes returns with Schedule C-EZ attached. Schedule C-EZ was filed for certain small businesses, i.e., those with net incomes, business expenses of $5,000 or less, used the cash accounting method, with no inventories or employees, and with no deduction for a home office business and no allowable "passive" activity losses. Because only a total is reported for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sum of the detailed deductions; the detailed deductions are, therefore, slightly understated.Number of returns [1]!Business deductions, total [1,2]Business receipts, total [1,2]Table 3. Number of Returns, Business Receipts, Business Deductions, Net Income, by Industry and Size of Business Receipts, Tax Year 2016Finance and insurance1Accommodation, food services, and drinking placesl[2] Total business deductions are before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from the prior years. However, these losses (after subtraction) and any carryover are reflected in net income or deficit. Therefore, total business receipts minus total business deductions may not always equal net income or deficit.2? 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