Calculate the change in the number of 1) regular corporation returns, 2) S corporation returns and 3) partnership returns.

Analyze and explain.

2018 2019 Percentage change Type of return or form (1) (2) (3) United States, total [1] 250,321,406 253,035,393 1.1 Income taxes, total 190,613,300 191,471,082 0.5 C or other corporation [2] 2,127,673 2,146,904 0.9 S corporation, Form 1120-S 5,128,058 5,186,557 1.1 Partnership, Form 1065 4,239,198 3,946,342 -6.9 Individual, total [3] 152,937,949 154,094,555 0.8 Forms 1040, 1040-A, 1040-EZ 151,934,683 153,130,682 0.8 Forms 1040-C, 1040-NR, 1040NR-EZ, 1040-PR, 1040-SS 1,003,266 963,873 -3.9 Individual estimated tax, Form 1040-ES 22,387,449 22,225,590 -0.7 Estate and trust, Form 1041 3,096,806 3,116,479 0.6 Estate and trust estimated tax, Form 1041-ES 696,167 754,655 8.4 Employment taxes [4] 30,942,654 31,566,173 2.0 Estate tax [5] 34,092 25,742 -24.5 Gift tax, Form 709 245,584 239,618 -2.4 Excise taxes [6] 1,049,493 1,073,183 2.3 Tax-exempt organizations [7] 1,603,499 1,590,421 -0.8 Supplemental documents [8] 25,832,784 27,069,174 4.8