Please analyze and discuss the change in the number of regular corporation returns, S corporation returns and partnership returns.

Type of return or form	2018	2019	Percentage change
				(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 1120S	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, 1040A, 1040EZ	151,934,683	153,130,682	0.8
Forms 1040C, 1040NR, 1040NREZ, 1040PR, 1040SS	1,003,266	963,873	3.9
Individual estimated tax, Form 1040ES	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 1041ES	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