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2000 Ad
David CampbellTaxpayers filed nearly 129.4 million returns for Tax Year 2000, an increase of 1.8 percent over 1999. Adjusted Gross Income (AGI) increased 8.7 percent to almost $6.4 trillion. Reported taxable income increased 9.9 percent for 2000. Both AGI and taxable income grew more than two and a half times as rapidly as the annual rate of inflation (3.4 percent) for 2000. However, they were both outpaced by the 11.8-percent growth in the total income tax. Tax Year 2000 was the fifth out of the last 6 years that total income tax has shown double-digit growth. As a result of the growth in income exceeding inflation (for which there is automatic adjustment in the tax system), the total average tax rate increased 0.4 percentage points to 15.4 percent for 2000, the highest level since 1981.
The largest components of AGI, salaries and wages and net capital gain (less losses), increased 7.8 percent and 16.2 percent, respectively. A number of retirement income items contributed to the substantial growth of AGI. Taxable Social Security benefits increased 19.8 percent; taxable Individual Retirement Arrangement distributions increased 13.6 percent; and taxable pensions and annuities increased 7.1 percent. Other components of AGI that experienced large growth for 2000 were taxable interest income and dividends, which increased 13.5 percent and 11.0 percent, respectively. Total tax credits increased 5.1 percent to $37.7 billion for 2000. This increase was primarily due to a 21.2-percent increase in the foreign tax credit. The number of taxpayers paying the alternative minimum tax (AMT) grew about 28 percent to more than 1.3 million for 2000; this was accompanied by a 48.2-percent increase in AMT liability, from $6.5 billion for 1999 to $9.6 billion for 2000.
Adjusted Gross Income and Selected Sources of Income
As shown in Figure A, AGI increased 8.7 percent to approximately $6.4 trillion for 2000. The growth rate of AGI was about two and a half times the annual inflation rate (3.4 percent as measured by the Consumer Price Index) for the same period [1]. The principal components of income and of the statutory adjustments to AGI are presented in Figure B and Table 1. The largest component of AGI, salaries and wages, increased 7.8 percent to $4.5 trillion for 2000, the largest percentage increase since 1988. Net capital gain (less losses) increased $87.8 billion to $630.5 billion, the smallest dollar amount increase since 1996. Taxable interest income increased 13.5 percent to $199.3 billion for 2000, the largest percentage increase since 1995. Dividends experienced double-digit growth for the second consecutive year, increasing 11.0 percent for 2000 to $147.0 billion. As a low unemployment rate continued for most of 2000, unemployment compensation declined 3.5 percent to $16.9 billion [2].
Taxable Social Security Benefits increased 19.8 percent to approximately $90.0 billion for 2000. This amount is nearly double the $45.7 billion reported for 1995, and is four and a half times as large as the $19.7 billion reported for 1990. Taxable Individual Retirement Arrangement (IRA) distributions increased 13.6 percent to $99.0 billion for 2000. The largest source of retirement income, taxable pensions and annuities, increased 7.1 percent to $325.8 billion.
Losses
Total negative income includes net negative income line items from individual tax returns [3]. Total negative income, i.e., net loss, included in AGI increased $24.4 billion to $224.1 for 2000 (Figure C). The largest component of total net losses, partnership and S corporation net loss, accounted for $13.8 billion of that increase, while business or profession net loss increased 21.3 percent to $30.7 billion. Allowable net capital loss had the highest percentage increase of the losses for 2000 at 39.6 percent, bringing it to $13.7 billion. Net operating loss, the second largest component of the total for 2000, actually declined 3.1 percent to $48.1 billion [4].
Statutory Adjustments
Statutory adjustments, which are subtracted from total income in the computation of AGI, increased 3.4 percent to $58.6 billion for 2000 (Figure D). The largest statutory adjustment was the self-employment tax deduction, representing 29.7 percent of the total. This adjustment increased 4.2 percent to $17.4 billion for 2000. Payments to self-employed retirement (Keogh) plans increased 4.6 percent to $12.5 billion, and were the second largest statutory deduction for 2000. The self-employed health insurance deduction increased 12.1 percent to $7.6 billion, overtaking deductible payments to an IRA as the third largest statutory adjustment for 2000. This was the third consecutive year of decline in deductible payments to an IRA, which fell 5.2 percent to $7.5 billion for 2000. This decline may be partially attributable to individuals using Roth IRA's which were introduced for Tax Year 1998 and do not include an adjustment to income. The student loan interest deduction increased 17.0 percent for 2000, continuing double-digit growth for the second consecutive year since its inception in 1998.
Deductions
The total standard deduction claimed on 2000 individual income tax returns, i.e., the basic standard deduction plus the additional standard deduction for age or blindness, increased 1.5 percent to $470.8 billion (Figure E). Total deductions, the sum of the total standard deduction and total itemized deductions (after limitation), were just under $1.3 trillion, an increase of 7.3 percent. (See the Changes in Law section of this article for an explanation of the itemized deduction limitation.)
The number of returns claiming a standard deduction decreased 0.1 percent for 2000, accounting for 66.8 percent of all returns filed. For 2000, the average standard deduction equaled $5,496, up $86 from the 1999 average. Some of this increase may have been due to inflation-indexing of the standard deduction amounts. (See the Changes in Law section of this article for an explanation of the standard deduction.)
Statistics for returns with itemized deductions are presented in Figure E and Table 3. Itemized deductions were claimed on 33.2 percent of all returns filed and represented 63.6 percent of the total deductions amount [5]. The average total for itemized deductions (after limitation) equaled $19,334, up $912 from the average for 1999.
Total itemized deductions (before limitation) increased for 2000, as did all of the major component deductions. The largest itemized deduction (comprising 37.5 percent of the total), interest paid, increased 10.8 percent to $322.9 billion. Home mortgage interest accounted for 92.9 percent of total interest paid, with the remaining portion consisting of investment interest and deductible points paid on a mortgage. Taxes paid, the second largest itemized deduction (34.3 percent of the total), increased 11.1 percent to $294.7 billion. Charitable contributions, reported by 37.5 million taxpayers, increased 11.8 percent to $140.7 billion, the fifth consecutive year of double-digit growth. Other than cash contributions increased 23.4 percent to $47.3 billion for 2000, more than tripling the $13.5 billion reported for 1995. Itemized deductions for medical and dental expenses increased 11.0 percent to $39.3 billion, and miscellaneous itemized deductions (such as unreimbursed employee business expenses, tax preparation fees, etc.) after the AGI floor increased 14.6 percent to $51.2 billion.
The AGI threshold for the limitation of itemized deductions increased to $128,950 ($64,475 if married filing separately) for 2000. Due to this limitation, over 6.0 million higher-income taxpayers were unable to deduct $38.1 billion in itemized deductions, an increase of 19.1 percent from the 1999 amount.
Taxable Income and Total Income Tax
Total income tax rose 11.8 percent to $980.6 billion for 2000 (Figure A). For 5 out of the last 6 years, total income tax reported by taxpayers has demonstrated similar double-digit growth. Total income tax for 2000 was more than twice its 1992 amount of $476.2 billion. Total income tax growth for 2000 outpaced the growth rates of both AGI and taxable income, which rose 8.7 percent and 9.9 percent, respectively. The average tax rate of 15.4 percent for 2000 was the highest since 1981. Taxable income is the result of AGI less exemptions and deductions. Smaller increases in deductions (4.1 percent) and exemption amounts (3.1 percent) compared with the growth of AGI resulted in a larger percentage increase in taxable income. Taxable income totaled more than $4.5 trillion, while AGI rose to almost $6.4 trillion. The alternative minimum tax rose 48.2 percent to $9.6 billion, almost doubling its 1998 amount of $5.0 billion. This large increase in alternative minimum tax could partially be due to the fact that the AMT exemption amount and the AMT income level at which the rate increases from 26 percent to 28 percent are not indexed for inflation, while the regular income tax brackets and sizes of personal exemptions are inflation-adjusted. Thus, year-to-year inflation may cause more taxpayers to be affected by the AMT and the amount of AMT liability to increase.
Average AGI reported on 2000 individual income tax returns was $49,202, and average taxable income was $43,172 [6]. These amounts represent a growth of 6.8 percent and 7.3 percent, respectively, from the 1999 amounts of $46,079 (average AGI) and $40,217 (average taxable income).
Figure F shows that the average tax rate for 2000 (i.e., total income tax divided by AGI reported on all returns, taxable and nontaxable) was 15.4 percent, an increase of 0.4 percentage points over the 15.0 percent for 1999. However, all of the income-size classes had average tax rates that were either equal to, or lower than, those for 1999. The constant or lower average tax rates for the income-size classes for 2000 were partly the result of inflation-indexing of the size of the standard deduction, the size of the deduction for personal exemptions, and the widths of the tax rate brackets. The higher average tax rate is due to taxpayers having higher incomes in 2000, thus, shifting into higher income-size classes with higher average tax rates. This is depicted in the three highest income-size classes, each of which displays an appreciable increase in the number of taxpayers for 2000, ranging from a 13.8-percent increase for the "$200,000 under $500,000" and 13.7 percent for the "$500,000 under $1,000,000" classes to a 16.8-percent increase for the "$1,000,000 or more" class. The AGI in the "$200,000 under $500,000" class, the "$500,000 under $1,000,000" class, and the "$1,000,000 or more" class reported equally significant increases for 2000 of 13.1 percent, 14.1 percent, and 25.1 percent, respectively. The shift of taxpayers to higher income classes for 2000 was large enough to offset the decreases in average tax rate for the individual income-size classes, leading to the 0.4-percent increase in average tax rate for all taxpayers.
Tax Credits
Statistics for tax credits, including the earned income credit (EIC), are shown in Tables 2 and 4. For 2000, total tax credits (excluding the "refundable" portion of the EIC and any EIC used to offset any other taxes) increased 5.1 percent to $37.7 billion (Figure G). After 2 years of large growth in tax credits due to tax law changes (146.8 percent for 1998 and 19.4 percent for 1999), the growth of total tax credits leveled off. The child tax credit increased 1.5 percent to $19.7 billion and was the largest credit for the third consecutive year, accounting for 52.2 percent of total tax credits reported for 2000. The foreign tax credit, the second largest credit for 2000, increased 21.2 percent to nearly $6.0 billion. The education credits that were first introduced in 1998 were taken by 6.8 million taxpayers and totaled almost $4.9 billion, an increase of 1.6 percent over 1999. The general business credit was the only aggregate tax credit to decline for 2000, falling 2.5 percent to $764.3 million. The child care credit increased 4.4 percent for 2000 to $2.8 billion, while the portion of the earned income credit used to offset income tax before credits increased 2.6 percent to $2.0 billion.
Both the EIC and the additional child tax credit (see the Changes in Law section for details on additional child tax credit), may offset not only income tax before credits but also all other taxes and may even be refundable. The refundable portion, the largest segment of the EIC, was treated as a refund and paid directly to taxpayers who had no tax against which to apply the credit, or whose EIC exceeded income tax (and other income-related taxes). The refundable portion of the EIC totaled $27.8 billion for 2000, an increase of 0.7 percent from 1999 (Figure H). The third part of the EIC, the portion used to offset all other taxes besides income tax, was $2.5 billion for 2000.
Approximately 19.3 million taxpayers claimed the earned income credit for 2000, an increase of 0.1 percent from 1999. The total earned income credit increased 1.2 percent to $32.3 billion. (See the Changes in Law section of this article for more details on the earned income credit.) The number of returns receiving the credit but with no qualifying children increased 5.7 percent for 2000, as opposed to returns with one qualifying child and with two or more qualifying children which declined 1.4 percent and 0.7 percent, respectively. The corresponding amount of EIC claimed for returns with no qualifying children increased 9.2 percent. The amount of EIC claimed on returns with qualifying children increased despite the falling number of returns in these categories. Returns with one qualifying child reported an increase in EIC of 0.6 percent, while the amount of EIC on those reporting two or more qualifying children increased 1.4 percent.
The number of returns claiming a refundable portion of the EIC increased 0.5 percent for 2000, while the amount of the refundable portion of the EIC increased 0.7 percent. The number of refundable EIC returns with one qualifying child, and with two or more qualifying children, decreased 1.6 percent and 1.0 percent for 2000, respectively. However, the number of returns with no qualifying children increased 12.4 percent. The amount of refundable EIC claimed on returns with no qualifying children increased 13.7 percent for 2000. The amount of refundable EIC claimed on returns with one qualifying child increased 0.3 percent, while the amount on returns with two or more qualifying children increased 0.6 percent.
Historical Trends in Constant Dollars
As shown in Figure I, AGI, salaries and wages, and gross domestic product all showed increases in constant dollars for 2000. Both salaries and wages and AGI decreased (in constant dollars) beginning with 1980 and continued to decline until 1982. In contrast, real GDP increased for 1981. For 1983, real AGI increased and continued to increase through 1986. Between 1987 and 1993, constant-dollar AGI fluctuated within a narrow band before increasing substantially from 1994 through 2000. The 5.2-percent increase for 2000 marks the seventh consecutive year that constant-dollar AGI has increased. The trend for salaries and wages over this same period is comparable. GDP also went up every year except 1980, 1982, and 1991. For 2000, real GDP increased 3.9 percent to $9.2 trillion.
[FIGURE I OMITTED]
Over the same period, total income tax and tax as a percentage of GDP fluctuated (Figure J). For 1980 and 1981, total income tax (in constant dollars) increased gradually, then declined sharply between 1981 and 1983, coinciding with the lower tax rates provided by the Economic Recovery Tax Act of 1981 (ERTA81). Although the ERTA81 tax reductions were still being phased in, total income tax increased for 1984 and continued to increase through 1986, as AGI began to climb steadily. Tax as a percentage of GDP followed this trend, increasing substantially for 1986. Both total income tax and tax as a percentage of GDP decreased for 1987, the first year under the Tax Reform Act of 1986 (TRA86), as the maximum tax rate was reduced from 50 percent to 38.5 percent. For 1988, total income tax rebounded, even though the second part of the TRA86 statutory tax rate reduction was being implemented. Between 1988 and 1991, total income tax (in constant dollars) declined modestly each year, mirroring the gradual decline of AGI. For 1992, total income tax increased and continued to increase through 2000, reflecting higher AGI and higher tax rates for high income individuals (for 1993 and later years). Tax as a percentage of GDP remained almost steady between 1991 and 1994. However, over the next 6 years, total tax as a percentage of GDP increased by more than an entire percentage point from 4.9 percent for 1994 to 6.2 percent for 2000, which was the highest level since 1981. Part of the increase in the income tax to GDP ratio is attributable to the substantial increase in realizations of capital gains and, thus, income taxes on those capital gains. The income taxes on these capital gains are included in the numerator of the income tax to GDP ratio, but, by definition of GDP, the capital gains are not included in the denominator.
[FIGURE J OMITTED]
Net capital gain (less losses) is the sum of gains and losses from the sale of capital assets. Figure K shows that, in constant dollars, net capital gain (less losses) increased 12.4 percent for 2000. Net capital gain (less losses) decreased 9.6 percent, 25.6 percent, and 13.7 percent for 1989, 1990, and 1991, respectively. The post-recession years of 1992 and 1993 were marked with double-digit growth in net capital gain (less losses), before 1994 saw a decline of 3.8 percent. During this period, there were important tax law changes affecting net capital gain (less losses). Beginning with Tax Year 1991, the maximum tax rate on capital gains remained 28 percent, while the maximum rate for ordinary income increased to 31 percent. When two new tax brackets were added under the Omnibus Budget Reconciliation Act of 1993 (OBRA93), the maximum differential between ordinary income and capital gain income increased from three percentage points to 11.6 percentage points (39.6 percent for ordinary income compared to 28 percent for capital gains). In 1997, this differential increased to 19.6 percentage points due to the reduction of the maximum tax rate on most capital gains by 8 percentage points to 20 percent, while the highest income tax bracket for ordinary income remained at 39.6 percent.
The constant-dollar percentage changes in capital gain distributions from mutual funds for this same period were larger. After increasing 34.9 percent for 1989, these distributions declined 32.4 percent for 1990 and then rebounded by 14.6 percent the following year. Similar to net capital gain (less losses), 1992 and 1993 saw large increases in capital gain distributions (54.5 percent and 56.8 percent, respectively) before the decline reported for 1994. An upward trend began in 1995 has almost quintupled the amount of capital gain distributions from $9.4 billion in 1995 to $45.9 billion for 2000. Capital gain distributions experienced a constant dollar increase of 28.6 percent for 2000, similar to the 26.1-percent increase for 1999.
Figure L presents constant dollar data for several income, deduction, and tax items over time. After increasing substantially between 1988 and 1989, real taxable interest declined each year between 1990 and 1994. For 1992 and 1993, these declines were substantial, 24.7 percent and 21.6 percent, respectively. After increasing from 1995 to 1998, real taxable interest decreased 3.6 percent for 1999 to $105.4 billion. However, real taxable interest rebounded strongly for 2000, increasing 9.8 percent to $115.8 billion (the highest level since 1991). Dividends decreased for 1990 and continued to decline until 1994, when they showed a slight increase. Dividends continued to increase during years 1995 through 1997, when they posted the largest constant dollar increase of the decade, increasing 13 percent above the amount for 1996. After decreasing 3.2 percent for 1998, dividends reverted to their upward trend for 1999 and 2000, increasing 9.4 percent and 7.4 percent, respectively.
Ending 4 consecutive years of percentage increases, constant-dollar business or profession net income (less losses) decreased 0.7 percent to $124.2 billion for 2000. Taxable Individual Retirement Arrangement distributions showed substantial increases for recent years, with the 2000 amount over six times the level shown for 1988. Taxable Social Security benefits increased each year since 1988. The 15.9percent increase for 2000 was the largest since 1994, when there was a change in law requiring up to 85 percent (from a maximum of 50 percent) of Social Security benefits to be included in taxable income for some beneficiaries. Taxable pensions and annuities have steadily risen since 1988, increasing 3.6 percent to $189.2 billion for 2000. Total rent and royalty net income (less losses) has increased every year since 1989, except for 1998, and continued this trend for 2000 by increasing 6.3 percent to $16.4 billion. Partnership and S corporation net income (less losses) has increased every year between 1991 and 1999. However, this trend ended for 2000 when partnership and S corporation net income (less losses) declined 2.4 percent.
The inflation-adjusted amount of total itemized deductions increased slightly for 1989 and 1990, but declined for 1991, when itemized deductions were limited for taxpayers with AGI above certain income thresholds. Total itemized deductions increased through the years 1995 to 2000. During this same period, the real itemized deduction for charitable contributions showed only small variations until 1996, when constant-dollar charitable contributions increased over 66 percent over the next 5 years, reaching $81.7 billion for 2000. Much of this growth is attributable to the increase in other than cash contributions, which more than tripled from $8.9 billion in 1995 to $27.4 billion in 2000.
Much of the fluctuation in alternative minimum tax (AMT) liability shown for 1988 through 2000 reflects changes in law. The AMT showed high growth for 1991, coinciding with an increase in the AMT rate from 21 percent to 24 percent. The double-digit growth returned for 1993, when the AMT rate increased again, from 24 percent to 26 percent, with a new rate of 28 percent applying to alternative minimum taxable income exceeding certain levels. The increase occurred despite the fact that the AMT exemption amounts increased for 1993, as did the corresponding levels at which the exemption amounts were phased out. The next substantial increase in AMT liability was for 1996, when, although no law changes were instituted, AMT increased 19.3 percent. This was the first of 5 consecutive years of double-digit growth in the AMT, which has more than tripled over the same period of time. Some of this growth in AMT may be attributable to growth in long-term net capital gain (less loss) which has also grown significantly over the same period [7]. In 2000, AMT increased 43.4 percent in constant dollars. The size of the AMT exemptions and the AMT income level at which the rate increases from 26 percent to 28 percent are not indexed for inflation, whereas the widths of regular income tax rate brackets and the sizes of personal exemptions are inflation-adjusted annually. Thus, year-to-year inflation may cause more taxpayers to be affected by the AMT and the amount of AMT liability to increase.
With the exception of 1985, the real value of the total earned income credit declined from 1980 through 1986. Tax Year 1987 showed the largest percentage increase in the EIC, 89.0 percent, primarily due to the increases in both the rate and the base of the credit. Since 1987, total EIC increased each year through 1998, exhibiting double-digit growth for many of these years. Beginning with Tax Year 1991, the EIC was comprised of three component credits, with the maximum amount of the credit for 1991 being more than twice the maximum for 1990. OBRA93 modified the EIC by expanding the eligibility requirements to allow taxpayers without children to qualify for the credit and eliminating the health insurance credit and extra credit components of the EIC. In addition, the income eligibility levels and the maximum amounts of the credit increased. The 2.1-percent decrease in constant dollar EIC for 2000 marks the second consecutive year it has declined.
Summary
Both AGI and taxable income grew more than two and a half times as rapidly as the annual rate of inflation (3.4 percent) for 2000. AGI increased 8.7 percent, and taxable income increased 9.9 percent. Total income tax increased 11.8 percent over 1999, marking 5 out of the last 6 years with double-digit growth. The total average tax rate increased 0.4 percentage points to 15.4 percent for 2000, the highest level since 1981.
The largest components of AGI, salaries and wages and net capital gain (less losses), increased 7.8 percent and 16.2 percent, respectively. A number of other income items contributed to the substantial growth of AGI: taxable Social Security benefits increased 19.8 percent; taxable Individual Retirement Arrangement distributions increased 13.6 percent; and taxable pensions and annuities increased 7.1 percent. Total tax credits increased 5.1 percent to $37.7 billion for 2000. The number of taxpayers paying some alternative minimum tax (AMT) grew 28 percent to more than 1.3 million for 2000, and their AMT liability increased by 48.2 percent, or $9.6 billion.
Changes in Law
In general, the definitions used in this article are the same as those in Statistics of Income--1999, Individual Income Tax Returns. The following is a partial list of tax law and Internal Revenue Service administrative changes that had a major bearing on the Tax Year 2000 data presented in this article.
Alternative Minimum Tax.--For Tax Year 2000, The Tax Relief Extension Act of 1999 allowed individuals to apply personal nonrefundable credits in their full amounts against both their regular tax and minimum tax.
Earned Income Credit.--The maximum amount of the earned income credit increased, as did the amounts of earned income and investment income an individual could have and still claim the credit. The maximum amount of investment income (interest, dividends, and capital gain income) a taxpayer could have and still claim the credit increased to $2,400 from $2,350. The maximum credit for taxpayers with no qualifying children increased to $353. For these taxpayers, earned income and modified AGI had to be less than $10,380 (up from $10,200 for 1999). The maximum credit increased to $3,888 for taxpayers with one qualifying child, and to $2,353 for taxpayers with two or more qualifying children. To be eligible for the credit, a taxpayer's earned income and modified AGI had to be less than $27,413 for taxpayers with one qualifying child, or $31,152 for taxpayers with two or more qualifying children.
Foreign Earned Income Exclusion.--For Tax Year 2000, the amount of foreign earned income that could have been excluded from income per taxpayer increased from $74,000 to $76,000.
Indexing.--The following items increased due to indexing for inflation: personal exemption amounts, the basic standard deduction amounts, the tax bracket boundaries, the beginning income amounts for limiting certain itemized deductions, and the phaseout of personal exemptions. The maximum amount of earnings subject to self-employment tax increased, based on the percentage change in average covered earnings.
Interest on Student Loans.--For Tax Year 2000, eligible taxpayers were allowed to deduct up to $2,000 of interest paid on qualified higher educational loans, up from $1,500 for 1999. These loans must have gone towards qualified expenses of either the taxpayer, taxpayer's spouse, or any dependent of the taxpayer at the time the debt was incurred. The taxpayer's modified AGI must have been less than: $55,000 if single, head of household, or qualifying widow(er); or $75,000 if married filing jointly.
Data Sources and Limitations
These statistics are based on a sample of individual income tax returns (Forms 1040, 1040A, and 1040EZ, including electronically-filed returns) filed during Calendar Year 2001. They also include some returns that were filed during the beginning of Calendar Year 2002 for Tax Year 2000 due to a special extension granted to taxpayers who were affected by the terrorist attacks of September 11, 2001. Returns in the sample were stratified, based on: (1) the larger of positive income or negative income; (2) the size of business and farm receipts; (3) the presence or absence of specific forms or schedules; and (4) the usefulness of returns for tax policy modeling purposes [8]. Returns were then selected at rates ranging from 0.05 percent to 100 percent. The 2000 data are based on a sample of 196,156 returns and an estimated final population of 129,644,987 returns. The corresponding sample and population for the 1999 data were 176,966 and 127,321,626 returns, respectively.
Since the data presented here are estimates based on a sample of returns filed, they are subject to sampling error. To properly use the statistical data provided, the magnitude of the potential sampling error must be known; coefficients of variation (CV's) are used to measure that magnitude. Figure M shows estimated CV's for the numbers of returns and money amounts for selected income items. The reliability of estimates based on samples, and the use of coefficients of variation for evaluating the precision of estimates based on samples, are discussed in the appendix to this issue of the Bulletin.
Table 1.--All Returns: Sources of Income and Adjustments,
by Size of Adjusted Gross Income
[All figures are estimates based on samples--money
amounts are in thousands of dollars]
Adjusted
Size of adjusted Number of gross
gross income returns income
(less deficit)
(1) (2)
All returns 129,373,500 6,365,376,648
No adjusted gross income 1,146,357 -58,599,965
$1 under $5,000 12,802,742 34,203,382
$5,000 under $10,000 12,801,602 95,975,660
$10,000 under $15,000 12,111,065 151,243,464
$15,000 under $20,000 11,661,534 203,601,716
$20,000 under $25,000 9,993,115 224,389,266
$25,000 under $30,000 8,368,758 229,375,741
$30,000 under $40,000 13,547,727 470,892,948
$40,000 under $50,000 10,412,090 465,603,449
$50,000 under $75,000 17,076,159 1,044,655,055
$75,000 under $100,000 8,597,328 737,503,612
$100,000 under $200,000 8,083,447 1,066,341,747
$200,000 under $500,000 2,135,763 613,755,638
$500,000 under $1,000,000 396,131 269,020,887
$1,000,000 under $1,500,000 99,510 120,604,227
$1,500,000 under $2,000,000 44,582 76,710,836
$2,000,000 under $5,000,000 66,768 199,393,478
$5,000,000 under $10,000,000 17,610 120,577,375
$10,000,000 or more 11,215 300,128,133
Taxable returns 96,817,603 6,083,262,832
Nontaxable returns 32,555,897 282,113,816
Taxable
Salaries and wages interest
Size of adjusted Number of Number of
gross income returns Amount returns
(3) (4) (5)
All returns 110,168,714 4,456,167,438 68,046,458
No adjusted gross income 403,878 10,563,170 582,796
$1 under $5,000 10,098,599 29,596,356 3,665,026
$5,000 under $10,000 10,293,131 71,583,079 3,890,950
$10,000 under $15,000 9,630,005 112,255,381 4,002,362
$15,000 under $20,000 9,582,559 156,830,106 4,219,234
$20,000 under $25,000 8,596,337 180,988,570 3,865,142
$25,000 under $30,000 7,398,725 189,423,121 3,638,928
$30,000 under $40,000 11,998,151 383,485,175 7,173,812
$40,000 under $50,000 9,369,328 379,533,037 6,620,517
$50,000 under $75,000 15,362,675 830,810,966 12,903,092
$75,000 under $100,000 7,830,440 581,156,159 7,376,668
$100,000 under $200,000 7,251,906 769,635,607 7,426,960
$200,000 under $500,000 1,822,631 357,855,791 2,055,900
$500,000 under $1,000,000 330,405 131,322,016 388,299
$1,000,000 under $1,500,000 82,607 50,457,510 97,876
$1,500,000 under $2,000,000 36,737 30,102,673 44,053
$2,000,000 under $5,000,000 56,025 74,742,777 66,151
$5,000,000 under $10,000,000 14,993 40,648,542 17,517
$10,000,000 or more 9,582 75,177,400 11,174
Taxable returns 83,452,821 4,172,935,772 59,302,234
Nontaxable returns 26,715,893 283,231,666 8,744,224
Taxable
interest Tax-exempt interest (1)
Size of adjusted Number of
gross income Amount returns Amount
(6) (7) (8)
All returns 199,321,670 4,658,345 54,511,136
No adjusted gross income 4,075,474 36,670 751,049
$1 under $5,000 1,667,978 79,019 140,399
$5,000 under $10,000 3,897,226 106,894 242,069
$10,000 under $15,000 6,889,136 175,848 860,260
$15,000 under $20,000 8,288,385 140,524 461,807
$20,000 under $25,000 6,829,707 108,784 516,994
$25,000 under $30,000 5,547,818 134,648 646,437
$30,000 under $40,000 12,274,638 302,525 1,414,101
$40,000 under $50,000 11,017,578 353,502 2,220,671
$50,000 under $75,000 25,171,361 733,355 4,266,114
$75,000 under $100,000 18,128,551 572,604 4,358,324
$100,000 under $200,000 29,828,456 1,007,413 8,675,640
$200,000 under $500,000 20,619,605 596,692 9,991,757
$500,000 under $1,000,000 10,633,883 171,697 5,357,197
$1,000,000 under $1,500,000 5,240,478 51,228 2,708,610
$1,500,000 under $2,000,000 3,386,195 24,692 1,684,348
$2,000,000 under $5,000,000 8,806,681 41,032 4,081,989
$5,000,000 under $10,000,000 5,144,122 12,497 2,328,701
$10,000,000 or more 11,874,396 8,721 3,804,670
Taxable returns 186,448,877 4,406,897 52,138,530
Nontaxable returns 12,872,792 251,448 2,372,606
State
Dividends income tax
refunds
Size of adjusted Number of Number of
gross income returns Amount returns
(9) (10) (11)
All returns 34,140,605 146,987,679 20,921,057
No adjusted gross income 382,302 1,576,463 78,019
$1 under $5,000 2,023,694 1,126,432 72,065
$5,000 under $10,000 1,605,312 1,903,650 149,048
$10,000 under $15,000 1,622,835 2,667,185 310,093
$15,000 under $20,000 1,588,165 3,192,758 427,798
$20,000 under $25,000 1,416,853 2,491,989 620,716
$25,000 under $30,000 1,354,587 2,617,639 730,323
$30,000 under $40,000 2,927,116 5,390,865 1,908,249
$40,000 under $50,000 2,711,887 6,288,365 2,351,898
$50,000 under $75,000 6,303,046 14,571,639 5,745,419
$75,000 under $100,000 4,339,704 12,568,533 3,760,130
$100,000 under $200,000 5,429,983 26,866,194 3,498,027
$200,000 under $500,000 1,836,354 23,168,417 954,971
$500,000 under $1,000,000 368,035 11,465,353 188,745
$1,000,000 under $1,500,000 94,841 5,162,730 49,897
$1,500,000 under $2,000,000 42,727 3,489,259 23,101
$2,000,000 under $5,000,000 64,803 8,072,349 36,148
$5,000,000 under $10,000,000 17,281 4,694,445 9,821
$10,000,000 or more 11,079 9,673,414 6,589
Taxable returns 30,959,727 140,937,489 19,775,103
Nontaxable returns 3,180,877 6,050,190 1,145,954
State
income tax Alimony received
refunds
Size of adjusted Number of
gross income Amount returns Amount
(12) (13) (14)
All returns 18,309,835 442,336 6,192,307
No adjusted gross income 208,074 2,176 15,867
$1 under $5,000 37,737 * 4,819 * 14,123
$5,000 under $10,000 53,026 26,674 123,903
$10,000 under $15,000 124,960 48,398 286,961
$15,000 under $20,000 177,942 42,742 282,707
$20,000 under $25,000 238,580 34,654 259,634
$25,000 under $30,000 297,989 49,305 451,358
$30,000 under $40,000 879,037 66,970 749,674
$40,000 under $50,000 1,221,519 42,241 527,664
$50,000 under $75,000 3,215,861 78,978 1,659,309
$75,000 under $100,000 2,559,848 22,712 552,142
$100,000 under $200,000 3,422,724 16,169 466,151
$200,000 under $500,000 2,143,908 4,868 551,474
$500,000 under $1,000,000 1,037,528 1,232 160,444
$1,000,000 under $1,500,000 467,695 158 36,648
$1,500,000 under $2,000,000 309,811 56 2,916
$2,000,000 under $5,000,000 737,022 144 36,951
$5,000,000 under $10,000,000 420,144 24 9,140
$10,000,000 or more 756,430 17 5,241
Taxable returns 17,446,701 352,216 5,623,070
Nontaxable returns 863,134 90,120 569,237
Business or profession
Net income Net loss
Size of adjusted Number of Number of
gross income returns Amount returns
(15) (16) (17)
All returns 13,312,586 244,598,112 4,287,423
No adjusted gross income 126,667 1,722,120 292,208
$1 under $5,000 890,547 2,510,931 113,348
$5,000 under $10,000 1,506,405 9,308,760 148,827
$10,000 under $15,000 1,190,394 9,982,938 226,747
$15,000 under $20,000 871,600 9,048,413 239,558
$20,000 under $25,000 787,013 8,814,851 275,545
$25,000 under $30,000 716,830 8,597,985 233,336
$30,000 under $40,000 1,218,636 15,568,007 446,787
$40,000 under $50,000 1,094,295 14,438,257 462,664
$50,000 under $75,000 2,021,910 32,627,113 774,772
$75,000 under $100,000 1,056,185 21,558,055 466,608
$100,000 under $200,000 1,269,422 48,844,870 448,657
$200,000 under $500,000 449,862 39,114,143 120,600
$500,000 under $1,000,000 72,998 10,489,374 21,843
$1,000,000 under $1,500,000 17,680 3,349,427 6,610
$1,500,000 under $2,000,000 7,148 1,721,708 2,810
$2,000,000 under $5,000,000 10,435 3,093,439 4,327
$5,000,000 under $10,000,000 2,829 1,484,685 1,329
$10,000,000 or more 1,729 2,323,036 848
Taxable returns 9,246,325 211,143,116 3,399,936
Nontaxable returns 4,066,261 33,454,996 887,487
Business
or
profession
Capital gain
Net loss distributions
Size of adjusted Number of
gross income Amount returns Amount
(18) (19) (20)
All returns 30,732,759 6,645,305 15,802,819
No adjusted gross income 7,176,818 21,829 47,718
$1 under $5,000 631,017 906,829 982,756
$5,000 under $10,000 808,734 406,641 841,770
$10,000 under $15,000 1,196,200 295,705 590,040
$15,000 under $20,000 1,179,908 282,796 451,319
$20,000 under $25,000 1,406,597 290,133 514,612
$25,000 under $30,000 1,146,248 286,881 516,373
$30,000 under $40,000 2,309,053 624,523 1,045,773
$40,000 under $50,000 2,305,448 575,739 1,261,368
$50,000 under $75,000 3,699,249 1,223,021 2,824,636
$75,000 under $100,000 2,303,400 790,688 1,998,885
$100,000 under $200,000 2,812,175 786,162 3,534,268
$200,000 under $500,000 1,424,007 140,261 979,309
$500,000 under $1,000,000 674,892 11,327 145,061
$1,000,000 under $1,500,000 281,472 1,574 28,688
$1,500,000 under $2,000,000 171,390 569 13,286
$2,000,000 under $5,000,000 508,749 525 20,579
$5,000,000 under $10,000,000 221,471 83 3,300
$10,000,000 or more 475,931 19 3,078
Taxable returns 19,955,186 6,182,598 15,354,245
Nontaxable returns 10,777,573 462,707 448,574
Sales of capital assets reported
on Form 1040, Schedule D
Taxable
Taxable net gain net loss
Size of adjusted Number of Number of
gross income returns Amount returns
(21) (22) (23)
All returns 16,000,423 628,481,976 6,875,037
No adjusted gross income 134,945 7,248,910 292,512
$1 under $5,000 671,764 1,018,738 288,136
$5,000 under $10,000 699,506 2,372,871 293,642
$10,000 under $15,000 650,640 2,560,867 335,729
$15,000 under $20,000 679,815 2,879,467 305,372
$20,000 under $25,000 618,924 3,300,948 292,416
$25,000 under $30,000 581,254 3,050,695 271,755
$30,000 under $40,000 1,198,638 6,913,365 570,138
$40,000 under $50,000 1,233,287 8,003,495 514,126
$50,000 under $75,000 2,841,897 22,823,723 1,162,960
$75,000 under $100,000 2,069,180 22,093,780 862,089
$100,000 under $200,000 2,949,298 64,109,399 1,131,962
$200,000 under $500,000 1,216,463 79,554,181 424,906
$500,000 under $1,000,000 270,604 54,947,906 85,981
$1,000,000 under $1,500,000 73,709 31,219,384 18,942
$1,500,000 under $2,000,000 33,672 22,393,087 8,443
$2,000,000 under $5,000,000 52,681 69,195,819 11,748
$5,000,000 under $10,000,000 14,395 50,081,936 2,834
$10,000,000 or more 9,752 174,713,405 1,346
Taxable returns 14,741,641 616,244,672 5,760,381
Nontaxable returns 1,258,782 12,237,304 1,114,656
Sales of capital assets reported
on Form 1040, Schedule D
Taxable
net loss Short-term capital gain
Size of adjusted Number of
gross income Amount returns Amount
(24) (25) (26)
All returns 13,742,364 5,437,901 61,129,746
No adjusted gross income 667,493 53,347 1,074,768
$1 under $5,000 455,691 206,513 170,212
$5,000 under $10,000 529,620 203,650 318,288
$10,000 under $15,000 632,092 212,459 476,597
$15,000 under $20,000 606,681 190,257 380,444
$20,000 under $25,000 559,361 179,723 501,283
$25,000 under $30,000 512,194 162,742 372,661
$30,000 under $40,000 1,081,554 370,762 930,698
$40,000 under $50,000 934,908 406,976 1,150,114
$50,000 under $75,000 2,294,649 947,555 2,716,720
$75,000 under $100,000 1,728,621 741,929 2,735,563
$100,000 under $200,000 2,354,453 1,106,680 7,102,673
$200,000 under $500,000 1,037,319 471,701 7,827,848
$500,000 under $1,000,000 228,696 109,787 5,306,709
$1,000,000 under $1,500,000 51,296 28,189 2,973,317
$1,500,000 under $2,000,000 23,229 13,407 1,975,252
$2,000,000 under $5,000,000 32,612 21,321 6,240,487
$5,000,000 under $10,000,000 8,036 6,324 4,416,781
$10,000,000 or more 3,858 4,578 14,459,330
Taxable returns 11,464,518 5,007,696 58,964,954
Nontaxable returns 2,277,846 430,205 2,164,793
Sales of capital assets reported
on Form 1040, Schedule D
Short-term
Short-term capital loss loss
carryover
Size of adjusted Number of Number of
gross income returns Amount returns
(27) (28) (29)
All returns 6,809,217 145,163,160 1,032,584
No adjusted gross income 199,598 9,710,360 74,004
$1 under $5,000 236,058 2,004,218 46,178
$5,000 under $10,000 222,738 2,077,969 43,373
$10,000 under $15,000 221,760 2,321,637 38,130
$15,000 under $20,000 215,438 2,367,284 35,493
$20,000 under $25,000 221,505 2,076,356 30,144
$25,000 under $30,000 198,514 2,270,343 30,124
$30,000 under $40,000 466,335 4,596,638 62,554
$40,000 under $50,000 428,568 4,073,877 50,482
$50,000 under $75,000 1,109,846 11,760,619 145,282
$75,000 under $100,000 839,672 10,893,623 130,409
$100,000 under $200,000 1,436,211 22,160,471 188,340
$200,000 under $500,000 710,744 23,235,063 111,194
$500,000 under $1,000,000 178,553 13,176,659 27,935
$1,000,000 under $1,500,000 49,487 5,624,804 7,489
$1,500,000 under $2,000,000 22,803 3,719,483 3,517
$2,000,000 under $5,000,000 35,808 8,387,533 5,465
$5,000,000 under $10,000,000 9,578 5,062,696 1,556
$10,000,000 or more 6,002 9,643,529 914
Taxable returns 6,067,351 122,303,459 827,967
Nontaxable returns 741,866 22,859,702 204,616
Sales of capital assets reported
on Form 1040, Schedule D
Short-term Net short-term
loss gain from sales of
carryover capital assets
Size of adjusted Number of
gross income Amount returns Amount
(30) (31) (32)
All returns 34,365,767 5,286,859 43,317,410
No adjusted gross income 4,074,043 61,457 849,933
$1 under $5,000 571,760 201,075 180,499
$5,000 under $10,000 729,729 195,421 327,222
$10,000 under $15,000 806,642 208,611 469,919
$15,000 under $20,000 699,718 185,510 390,890
$20,000 under $25,000 841,279 166,962 472,662
$25,000 under $30,000 691,188 161,067 380,882
$30,000 under $40,000 1,341,005 350,853 972,416
$40,000 under $50,000 1,527,654 386,633 1,188,749
$50,000 under $75,000 3,721,872 919,098 2,693,322
$75,000 under $100,000 3,094,706 730,692 2,853,162
$100,000 under $200,000 5,256,238 1,093,655 6,656,467
$200,000 under $500,000 4,828,582 457,085 7,346,201
$500,000 under $1,000,000 2,645,747 103,881 4,536,856
$1,000,000 under $1,500,000 775,127 25,804 2,278,311
$1,500,000 under $2,000,000 435,725 11,833 1,356,867
$2,000,000 under $5,000,000 935,790 18,494 3,790,972
$5,000,000 under $10,000,000 452,013 5,170 2,175,235
$10,000,000 or more 936,950 3,557 4,396,846
Taxable returns 26,691,300 4,853,904 41,304,213
Nontaxable returns 7,674,468 432,955 2,013,197
Sales of capital assets reported
on Form 1040, Schedule D
Short-term
Net short-term loss gain from
from sales of other forms
capital assets (Forms 2119,
6252, etc.)
Size of adjusted Number of Number of
gross income returns Amount returns
(33) (34) (35)
All returns 5,951,251 103,638,760 110,838
No adjusted gross income 142,622 4,786,701 2,815
$1 under $5,000 203,824 1,436,231 * 1,906
$5,000 under $10,000 179,927 1,310,722 * 2,630
$10,000 under $15,000 184,624 1,488,495 7,075
$15,000 under $20,000 186,954 1,606,473 * 393
$20,000 under $25,000 196,060 1,159,731 * 3,086
$25,000 under $30,000 169,614 1,521,906 * 2,270
$30,000 under $40,000 405,619 3,241,689 7,827
$40,000 under $50,000 381,518 2,596,301 11,427
$50,000 under $75,000 964,702 7,836,866 15,106
$75,000 under $100,000 745,505 7,760,507 6,321
$100,000 under $200,000 1,281,231 16,554,191 17,403
$200,000 under $500,000 633,490 17,690,341 14,203
$500,000 under $1,000,000 160,480 9,576,843 6,997
$1,000,000 under $1,500,000 45,038 5,055,150 2,983
$1,500,000 under $2,000,000 20,970 3,010,763 1,693
$2,000,000 under $5,000,000 33,693 6,657,301 3,643
$5,000,000 under $10,000,000 9,300 3,603,332 1,466
$10,000,000 or more 6,080 6,745,216 1,595
Taxable returns 5,368,941 89,932,801 96,281
Nontaxable returns 582,310 13,705,960 14,557
Sales of capital assets reported
on Form 1040, Schedule D
Short-
term gain
from
other Short-term loss from
forms other forms (Forms
(Forms 2119, 6252. etc.)
2119,
6252
etc.)
Size of adjusted Number of
gross income Amount returns Amount
(36) (37) (38)
All returns 3,451,946 90,905 968,587
No adjusted gross income 32,261 2,657 36,159
$1 under $5,000 * 562 * 864 * 4,736
$5,000 under $10,000 * 8,312 * 2,194 * 727
$10,000 under $15,000 14,887 * 3,415 * 14,948
$15,000 under $20,000 * 12,145 3,961 12,998
$20,000 under $25,000 * 15,601 4,650 9,470
$25,000 under $30,000 * 2,759 5,105 5,575
$30,000 under $40,000 21,337 8,235 36,794
$40,000 under $50,000 46,247 8,017 12,286
$50,000 under $75,000 102,722 13,966 44,724
$75,000 under $100,000 85,966 7,916 25,153
$100,000 under $200,000 217,806 12,231 88,350
$200,000 under $500,000 232,134 7,624 32,444
$500,000 under $1,000,000 238,568 3,332 232,678
$1,000,000 under $1,500,000 186,137 1,668 25,579
$1,500,000 under $2,000,000 122,973 974 17,053
$2,000,000 under $5,000,000 475,437 2,090 68,732
$5,000,000 under $10,000,000 358,981 990 43,590
$10,000,000 or more 1,277,112 1,015 256,591
Taxable returns 3,340,977 70,810 864,836
Nontaxable returns 110,970 20,095 103,751
Sales of capital assets reported
on Form 1040, Schedule D
Net
short-term
Net short-term partnership
partnership and and S
S corporation gain corporation
loss
Size of adjusted Number of Number of
gross income returns Amount returns
(39) (40) (41)
All returns 483,901 21,767,169 502,214
No adjusted gross income 6,029 495,968 8,890
$1 under $5,000 10,748 5,369 1,733
$5,000 under $10,000 12,397 3,811 20,091
$10,000 under $15,000 7,883 21,079 11,124
$15,000 under $20,000 11,853 20,024 9,647
$20,000 under $25,000 15,905 25,274 6,065
$25,000 under $30,000 4,068 1,958 12,733
$30,000 under $40,000 24,729 64,327 22,472
$40,000 under $50,000 24,508 62,616 19,651
$50,000 under $75,000 69,774 135,495 55,308
$75,000 under $100,000 44,767 130,601 43,653
$100,000 under $200,000 100,733 747,938 128,536
$200,000 under $500,000 77,222 1,149,698 91,565
$500,000 under $1,000,000 32,915 1,185,112 34,818
$1,000,000 under $1,500,000 12,124 1,589,018 12,357
$1,500,000 under $2,000,000 6,753 743,181 6,189
$2,000,000 under $5,000,000 12,761 2,832,319 11,028
$5,000,000 under $10,000,000 4,696 2,395,955 3,523
$10,000,000 or more 4,035 10,157,426 2,831
Taxable returns 454,246 21,156,456 465,063
Nontaxable returns 29,655 610,713 37,151
Sales of capital assets reported
on Form 1040, Schedule D
Net short-
term part-
nership Long-term capital gain
and S cor-
poration
loss
Size of adjusted Number of
gross income Amount returns Amount
(42) (43) (44)
All returns 13,649,345 15,476,411 640,634,142
No adjusted gross income 1,149,172 159,916 8,816,056
$1 under $5,000 8,206 648,360 1,268,596
$5,000 under $10,000 57,847 670,085 2,600,356
$10,000 under $15,000 40,840 611,134 2,582,823
$15,000 under $20,000 90,710 628,361 3,065,263
$20,000 under $25,000 78,130 576,024 3,202,325
$25,000 under $30,000 64,611 560,498 3,269,684
$30,000 under $40,000 110,645 1,123,379 7,224,670
$40,000 under $50,000 85,134 1,156,013 8,003,449
$50,000 under $75,000 371,977 2,698,530 23,423,406
$75,000 under $100,000 347,424 1,996,964 23,301,135
$100,000 under $200,000 784,221 2,904,419 67,025,708
$200,000 under $500,000 1,584,297 1,260,109 84,691,832
$500,000 under $1,000,000 1,375,740 287,138 58,197,960
$1,000,000 under $1,500,000 849,869 77,825 32,489,035
$1,500,000 under $2,000,000 506,374 36,067 22,880,585
$2,000,000 under $5,000,000 1,587,845 55,906 69,706,443
$5,000,000 under $10,000,000 1,477,499 15,453 49,943,598
$10,000,000 or more 3,078,806 10,232 168,941,219
Taxable returns 11,672,427 14,242,491 623,767,898
Nontaxable returns 1,976,918 1,233,920 16,866,244
Sales of capital assets reported
on Form 1040, Schedule D
Long-term
Long-term loss
capital loss carryover
Size of adjusted Number of Number of
gross income returns Amount returns
(45) (46) (47)
All returns 4,534,587 72,831,827 1,786,876
No adjusted gross income 200,423 8,805,772 99,666
$1 under $5,000 200,844 1,578,253 75,806
$5,000 under $10,000 205,858 2,565,058 70,182
$10,000 under $15,000 256,665 2,267,908 76,058
$15,000 under $20,000 232,988 2,330,112 90,442
$20,000 under $25,000 203,459 2,135,140 66,242
$25,000 under $30,000 175,084 2,196,133 61,873
$30,000 under $40,000 373,460 4,432,526 143,809
$40,000 under $50,000 339,124 3,904,023 114,040
$50,000 under $75,000 722,948 9,243,302 268,843
$75,000 under $100,000 575,000 7,191,136 213,808
$100,000 under $200,000 715,885 10,603,701 303,710
$200,000 under $500,000 258,468 7,943,598 149,698
$500,000 under $1,000,000 50,090 3,646,909 33,656
$1,000,000 under $1,500,000 11,326 1,093,676 8,035
$1,500,000 under $2,000,000 4,482 491,331 3,579
$2,000,000 under $5,000,000 6,366 1,288,246 5,274
$5,000,000 under $10,000,000 1,396 500,657 1,357
$10,000,000 or more 720 614,343 795
Taxable returns 3,760,722 56,244,357 1,471,400
Nontaxable returns 773,866 16,587,470 315,476
Sales of capital assets reported
on Form 1040, Schedule D
Long-term Net long-term
loss gain from sales of
carryover capital assets
Size of adjusted Number of
gross income Amount returns Amount
(48) (49) (50)
All returns 52,631,886 9,935,733 381,709,105
No adjusted gross income 7,507,810 91,086 4,075,560
$1 under $5,000 1,079,736 384,735 769,325
$5,000 under $10,000 1,423,112 440,302 1,556,322
$10,000 under $15,000 1,410,816 372,219 1,428,929
$15,000 under $20,000 1,535,329 397,171 1,468,888
$20,000 under $25,000 1,539,866 338,674 1,705,957
$25,000 under $30,000 1,428,978 332,039 1,623,362
$30,000 under $40,000 3,033,521 674,598 3,934,074
$40,000 under $50,000 2,458,518 690,096 4,089,205
$50,000 under $75,000 6,898,652 1,722,699 12,539,633
$75,000 under $100,000 5,057,975 1,310,692 12,137,229
$100,000 under $200,000 7,909,453 1,953,126 37,982,247
$200,000 under $500,000 6,036,532 870,333 50,106,336
$500,000 under $1,000,000 2,450,589 208,559 35,320,517
$1,000,000 under $1,500,000 726,983 58,729 20,306,290
$1,500,000 under $2,000,000 351,552 26,977 13,583,413
$2,000,000 under $5,000,000 892,006 42,995 42,168,886
$5,000,000 under $10,000,000 320,429 12,194 30,418,902
$10,000,000 or more 570,031 8,509 106,494,029
Taxable returns 40,085,733 9,210,587 372,088,147
Nontaxable returns 12,546,153 725,146 9,620,958
Sales of capital assets reported
on Form 1040, Schedule D
Long-term
gain from
Net long-term other
loss from sales of forms
capital assets (Forms
2119, 6252,
etc.)
Size of adjusted Number of Number of
gross income returns Amount returns
(51) (52) (53)
All returns 5,061,713 39,496,488 2,411,215
No adjusted gross income 134,149 2,227,103 61,025
$1 under $5,000 239,381 673,603 32,850
$5,000 under $10,000 208,633 1,550,040 68,588
$10,000 under $15,000 287,522 1,370,598 72,453
$15,000 under $20,000 232,436 1,261,219 99,874
$20,000 under $25,000 214,347 912,445 94,638
$25,000 under $30,000 188,852 1,160,139 84,600
$30,000 under $40,000 378,666 1,968,211 188,961
$40,000 under $50,000 372,064 1,825,178 192,868
$50,000 under $75,000 816,339 4,099,762 393,265
$75,000 under $100,000 653,958 3,661,821 275,653
$100,000 under $200,000 883,908 6,406,115 448,465
$200,000 under $500,000 340,507 5,354,842 254,387
$500,000 under $1,000,000 70,381 2,606,371 78,694
$1,000,000 under $1,500,000 17,482 1,052,011 23,718
$1,500,000 under $2,000,000 7,764 499,655 11,498
$2,000,000 under $5,000,000 11,029 1,252,509 19,293
$5,000,000 under $10,000,000 2,729 739,268 5,936
$10,000,000 or more 1,566 875,599 4,448
Taxable returns 4,404,126 33,222,603 2,144,497
Nontaxable returns 657,587 6,273,886 266,718
Sales of capital assets reported
on Form 1040, Schedule D
Long-term
gain from
other forms Long-term loss from
(Forms other forms (Forms
2119, 6252, 2119, 6252, etc.)
etc.)
Size of adjusted Number of
gross income Amount returns Amount
(54) (55) (56)
All returns 104,665,399 77,522 1,201,422
No adjusted gross income 3,112,960 2,200 52,397
$1 under $5,000 107,338 * 864 * 7,104
$5,000 under $10,000 416,830 * 2,151 * 1,002
$10,000 under $15,000 343,020 4,364 23,325
$15,000 under $20,000 570,745 * 3,827 * 13,002
$20,000 under $25,000 642,912 5,598 14,384
$25,000 under $30,000 793,713 * 3,194 * 5,039
$30,000 under $40,000 1,522,911 6,292 36,130
$40,000 under $50,000 1,863,319 8,017 18,428
$50,000 under $75,000 4,026,275 12,616 58,377
$75,000 under $100,000 4,212,077 7,540 35,735
$100,000 under $200,000 13,384,593 6,660 48,583
$200,000 under $500,000 17,519,311 6,737 46,276
$500,000 under $1,000,000 11,763,556 2,699 332,509
$1,000,000 under $1,500,000 5,457,556 1,298 32,556
$1,500,000 under $2,000,000 4,072,185 716 16,980
$2,000,000 under $5,000,000 11,775,438 1,440 65,685
$5,000,000 under $10,000,000 7,173,838 658 51,780
$10,000,000 or more 15,906,824 649 342,130
Taxable returns 100,132,775 59,306 1,058,715
Nontaxable returns 4,532,624 18,216 142,707
Schedule of capital assets reported
on Form 1040, Schedule D
Net long-
term part-
Net long-term nership
partnership and and S cor-
S corporation gain poration
loss
Size of adjusted Number of Number of
gross income returns Amount returns
(57) (58) (59)
All returns 1,400,840 115,698,144 479,680
No adjusted gross income 20,986 2,479,694 7,519
$1 under $5,000 22,569 27,401 7,208
$5,000 under $10,000 40,131 164,312 17,144
$10,000 under $15,000 39,049 257,060 12,652
$15,000 under $20,000 36,720 246,846 13,013
$20,000 under $25,000 39,736 200,114 14,585
$25,000 under $30,000 29,813 289,800 11,477
$30,000 under $40,000 74,356 490,819 31,065
$40,000 under $50,000 85,182 415,507 32,860
$50,000 under $75,000 184,605 1,697,661 68,421
$75,000 under $100,000 150,824 1,450,940 42,830
$100,000 under $200,000 296,113 4,427,573 122,908
$200,000 under $500,000 214,286 9,000,787 62,604
$500,000 under $1,000,000 82,895 8,727,234 19,715
$1,000,000 under $1,500,000 28,651 5,969,055 5,840
$1,500,000 under $2,000,000 14,755 4,827,452 2,740
$2,000,000 under $5,000,000 25,188 15,320,128 4,776
$5,000,000 under $10,000,000 8,374 12,481,898 1,318
$10,000,000 or more 6,605 47,223,864 1,005
Taxable returns 1,306,456 112,246,072 435,920
Nontaxable returns 94,384 3,452,072 43,760
Sales of capital assets reported
on Form 1040, Schedule D
Net long-
term
partner- Schedule D capital
ship and gain distributions
S corpo-
ration
loss
Size of adjusted Number of
gross income Amount returns Amount
(60) (61) (62)
All returns 4,294,716 10,900,315 63,276,476
No adjusted gross income 304,980 132,348 429,478
$1 under $5,000 16,207 513,015 562,887
$5,000 under $10,000 22,884 471,740 894,873
$10,000 under $15,000 5,326 410,503 1,094,527
$15,000 under $20,000 33,210 408,070 1,291,431
$20,000 under $25,000 35,983 360,650 1,020,881
$25,000 under $30,000 10,713 361,099 970,636
$30,000 under $40,000 127,383 746,445 2,007,711
$40,000 under $50,000 130,399 757,536 2,163,918
$50,000 under $75,000 273,764 1,813,291 7,234,119
$75,000 under $100,000 187,120 1,425,117 7,249,099
$100,000 under $200,000 537,085 2,202,182 15,522,571
$200,000 under $500,000 620,306 957,034 12,173,965
$500,000 under $1,000,000 471,172 206,673 4,600,385
$1,000,000 under $1,500,000 189,782 54,500 1,655,021
$1,500,000 under $2,000,000 102,757 25,076 873,578
$2,000,000 under $5,000,000 422,354 38,310 1,786,298
$5,000,000 under $10,000,000 266,541 10,174 731,269
$10,000,000 or more 536,750 6,552 1,013,828
Taxable returns 3,846,826 10,095,612 61,199,995
Nontaxable returns 447,890 804,703 2,076,481
Sales of property other
than capital assets
Net gain Net loss
Size of adjusted Number of Number of
gross income returns Amount returns
(63) (64) (65)
All returns 827,490 7,445,007 872,562
No adjusted gross income 34,956 559,504 60,861
$1 under $5,000 10,883 36,802 15,605
$5,000 under $10,000 31,923 74,718 18,261
$10,000 under $15,000 24,865 140,876 30,568
$15,000 under $20,000 32,719 161,165 24,481
$20,000 under $25,000 39,589 149,307 38,574
$25,000 under $30,000 28,349 126,196 29,484
$30,000 under $40,000 81,350 459,444 54,845
$40,000 under $50,000 58,654 325,888 53,665
$50,000 under $75,000 164,796 1,029,127 103,066
$75,000 under $100,000 83,916 571,415 89,279
$100,000 under $200,000 120,492 1,066,317 171,065
$200,000 under $500,000 71,627 1,026,911 111,046
$500,000 under $1,000,000 22,316 537,636 39,477
$1,000,000 under $1,500,000 7,374 197,713 12,004
$1,500,000 under $2,000,000 3,760 138,746 6,001
$2,000,000 under $5,000,000 6,649 358,846 9,609
$5,000,000 under $10,000,000 1,854 175,932 2,772
$10,000,000 or more 1,419 308,464 1,900
Taxable returns 699,296 6,530,135 721,135
Nontaxable returns 128,193 914,873 151,426
Sales of
property
other
than
capital
assets
Taxable
Net loss IRA distributions
Size of adjusted Number of
gross income Amount returns Amount
(66) (67) (68)
All returns 8,364,141 8,732,290 98,966,627
No adjusted gross income 2,830,958 46,125 636,400
$1 under $5,000 52,214 118,334 290,091
$5,000 under $10,000 63,655 371,999 1,266,377
$10,000 under $15,000 197,660 571,586 2,622,211
$15,000 under $20,000 81,856 736,879 3,767,041
$20,000 under $25,000 126,955 594,163 3,429,660
$25,000 under $30,000 198,816 462,492 2,924,118
$30,000 under $40,000 230,384 954,559 6,354,683
$40,000 under $50,000 248,591 781,676 6,324,395
$50,000 under $75,000 347,457 1,717,869 17,102,134
$75,000 under $100,000 403,212 1,022,744 14,099,431
$100,000 under $200,000 928,565 1,064,289 23,972,086
$200,000 under $500,000 700,507 235,667 11,186,847
$500,000 under $1,000,000 604,060 35,321 2,954,881
$1,000,000 under $1,500,000 203,664 8,840 825,423
$1,500,000 under $2,000,000 151,521 3,373 309,925
$2,000,000 under $5,000,000 324,094 4,744 617,679
$5,000,000 under $10,000,000 251,677 1,018 153,476
$10,000,000 or more 418,297 610 129,770
Taxable returns 5,010,770 7,914,755 94,699,935
Nontaxable returns 3,353,372 817,535 4,266,692
Pensions and annuities
Total Taxable
Size of adjusted Number of Number of
gross income returns Amount returns
(69) (70) (71)
All returns 23,793,403 552,009,667 21,765,212
No adjusted gross income 123,485 2,059,221 107,947
$1 under $5,000 481,295 3,127,169 427,349
$5,000 under $10,000 1,310,269 8,451,997 1,275,884
$10,000 under $15,000 2,012,257 17,975,475 1,982,654
$15,000 under $20,000 2,148,961 26,028,427 2,078,029
$20,000 under $25,000 1,732,821 22,849,479 1,660,113
$25,000 under $30,000 1,394,241 22,336,349 1,326,033
$30,000 under $40,000 2,678,177 46,375,301 2,508,378
$40,000 under $50,000 2,257,897 41,887,298 2,083,775
$50,000 under $75,000 4,237,542 103,399,838 3,799,078
$75,000 under $100,000 2,367,667 72,688,035 2,045,614
$100,000 under $200,000 2,303,590 107,525,755 1,910,453
$200,000 under $500,000 583,472 54,431,680 438,830
$500,000 under $1,000,000 100,491 12,087,950 75,704
$1,000,000 under $1,500,000 25,488 3,749,048 19,221
$1,500,000 under $2,000,000 11,410 1,910,871 8,442
$2,000,000 under $5,000,000 16,973 3,150,727 12,421
$5,000,000 under $10,000,000 4,502 1,043,245 3,201
$10,000,000 or more 2,865 931,803 2,085
Taxable returns 20,737,732 524,420,677 18,884,566
Nontaxable returns 3,055,672 27,588,990 2,880,645
Pensions
and Rent
annuities
Taxable Net income
Size of adjusted Number of
gross income Amount returns Amount
(72) (73) (74)
All returns 325,827,702 4,200,588 45,099,159
No adjusted gross income 931,874 76,912 1,058,201
$1 under $5,000 1,032,855 93,406 231,757
$5,000 under $10,000 6,370,967 202,376 645,146
$10,000 under $15,000 14,971,807 237,952 1,080,553
$15,000 under $20,000 19,993,850 244,738 1,211,842
$20,000 under $25,000 18,573,656 201,396 1,018,754
$25,000 under $30,000 16,260,667 175,642 753,974
$30,000 under $40,000 34,377,644 365,984 1,911,769
$40,000 under $50,000 29,805,439 338,282 2,051,647
$50,000 under $75,000 65,821,051 759,769 5,006,254
$75,000 under $100,000 43,764,366 439,877 3,832,811
$100,000 under $200,000 51,914,489 662,648 9,359,416
$200,000 under $500,000 16,393,192 290,380 8,234,506
$500,000 under $1,000,000 2,996,386 66,855 3,561,077
$1,000,000 under $1,500,000 925,454 18,976 1,486,998
$1,500,000 under $2,000,000 443,683 8,514 856,587
$2,000,000 under $5,000,000 764,204 12,061 1,608,781
$5,000,000 under $10,000,000 270,209 2,970 642,386
$10,000,000 or more 215,907 1,851 546,701
Taxable returns 308,693,055 3,579,473 41,805,822
Nontaxable returns 17,134,647 621,114 3,293,337
Rent Royalty
Net loss (including Net
nondeductible loss) income
Size of adjusted Number of Number of
gross income returns Amount returns
(75) (76) (77)
All returns 4,520,263 30,309,122 1,103,851
No adjusted gross income 140,789 2,244,942 23,887
$1 under $5,000 69,612 368,257 21,309
$5,000 under $10,000 137,291 710,856 41,641
$10,000 under $15,000 190,166 992,013 75,420
$15,000 under $20,000 195,808 1,051,468 49,473
$20,000 under $25,000 202,776 987,895 57,534
$25,000 under $30,000 200,085 1,180,947 39,892
$30,000 under $40,000 408,345 2,326,726 88,973
$40,000 under $50,000 419,921 2,368,486 87,925
$50,000 under $75,000 886,893 5,192,837 203,477
$75,000 under $100,000 587,214 3,541,159 115,471
$100,000 under $200,000 763,201 5,558,841 169,864
$200,000 under $500,000 242,676 2,482,334 82,389
$500,000 under $1,000,000 46,523 609,105 24,567
$1,000,000 under $1,500,000 12,174 235,777 7,323
$1,500,000 under $2,000,000 5,262 110,035 3,870
$2,000,000 under $5,000,000 8,068 200,950 6,678
$5,000,000 under $10,000,000 2,107 73,766 2,340
$10,000,000 or more 1,353 72,729 1,818
Taxable returns 3,865,605 24,784,525 964,152
Nontaxable returns 654,658 5,524,597 139,699
Royalty
Net
income Net loss
Size of adjusted Number of
gross income Amount returns Amount
(78) (79) (80)
All returns 7,997,803 36,033 100,895
No adjusted gross income 212,851 858 9,321
$1 under $5,000 14,249 -- --
$5,000 under $10,000 47,391 * 2,883 * 5,646
$10,000 under $15,000 172,830 * 2,633 * 236
$15,000 under $20,000 133,446 -- --
$20,000 under $25,000 127,664 * 925 * 13,664
$25,000 under $30,000 112,802 * 3,903 * 228
$30,000 under $40,000 239,541 * 1,232 * 18,212
$40,000 under $50,000 212,968 * 1,400 * 1,690
$50,000 under $75,000 700,804 * 5,406 * 6,027
$75,000 under $100,000 542,663 * 3,483 * 5,735
$100,000 under $200,000 1,247,393 7,560 5,207
$200,000 under $500,000 1,318,971 4,373 11,321
$500,000 under $1,000,000 815,069 704 8,366
$1,000,000 under $1,500,000 411,232 258 1,934
$1,500,000 under $2,000,000 246,868 129 6,515
$2,000,000 under $5,000,000 616,623 177 3,123
$5,000,000 under $10,000,000 308,090 59 2,050
$10,000,000 or more 516,346 51 1,621
Taxable returns 7,556,313 30,014 62,299
Nontaxable returns 441,490 6,019 38,596
Farm rental
Net
Net income loss
Size of adjusted Number of Number of
gross income returns Amount returns
(81) (82) (83)
All returns 506,784 3,540,463 121,128
No adjusted gross income 5,674 50,839 3,991
$1 under $5,000 * 7,726 * 6,889 * 3,880
$5,000 under $10,000 37,939 110,670 * 4,705
$10,000 under $15,000 48,440 237,444 * 7,820
$15,000 under $20,000 38,269 197,063 6,495
$20,000 under $25,000 38,213 244,193 * 5,654
$25,000 under $30,000 32,157 180,747 11,633
$30,000 under $40,000 48,413 236,000 16,154
$40,000 under $50,000 36,355 151,403 11,989
$50,000 under $75,000 71,253 563,198 25,773
$75,000 under $100,000 46,013 350,107 9,758
$100,000 under $200,000 75,125 789,809 7,944
$200,000 under $500,000 16,035 331,160 3,390
$500,000 under $1,000,000 3,074 56,002 1,276
$1,000,000 under $1,500,000 1,025 11,452 282
$1,500,000 under $2,000,000 379 7,074 156
$2,000,000 under $5,000,000 483 9,497 171
$5,000,000 under $10,000,000 139 3,425 40
$10,000,000 or more 71 3,490 17
Taxable returns 437,701 3,242,335 109,317
Nontaxable returns 69,083 298,128 11,811
Farm
rental Total rental and royalty
Net
loss Net income
Size of adjusted Number of
gross income Amount returns Amount
(84) (85) (86)
All returns 502,828 5,352,098 55,850,086
No adjusted gross income 52,353 92,451 1,246,684
$1 under $5,000 * 27,639 116,591 239,432
$5,000 under $10,000 * 17,736 262,617 772,030
$10,000 under $15,000 * 32,556 336,944 1,442,182
$15,000 under $20,000 35,925 305,373 1,509,480
$20,000 under $25,000 * 28,512 276,363 1,371,329
$25,000 under $30,000 25,591 230,076 1,024,282
$30,000 under $40,000 55,503 468,327 2,366,270
$40,000 under $50,000 38,729 432,398 2,406,419
$50,000 under $75,000 66,656 963,834 6,178,666
$75,000 under $100,000 43,021 564,131 4,710,235
$100,000 under $200,000 33,846 822,186 11,268,360
$200,000 under $500,000 16,737 339,663 9,721,171
$500,000 under $1,000,000 20,308 82,398 4,373,008
$1,000,000 under $1,500,000 2,199 23,684 1,894,864
$1,500,000 under $2,000,000 2,086 10,827 1,100,444
$2,000,000 under $5,000,000 1,981 16,561 2,218,509
$5,000,000 under $10,000,000 2,061 4,591 943,534
$10,000,000 or more 1,388 3,084 1,063,186
Taxable returns 408,859 4,581,343 51,970,696
Nontaxable returns 93,970 770,755 3,879,390
Partnership
Total rental and S
and royalty corporation
Net
Net loss income
Size of adjusted Number of Number of
gross income returns Amount returns
(87) (88) (89)
All returns 4,268,385 27,684,444 4,179,537
No adjusted gross income 145,223 2,306,996 35,823
$1 under $5,000 69,810 356,181 68,772
$5,000 under $10,000 137,191 663,039 97,350
$10,000 under $15,000 194,111 925,697 103,340
$15,000 under $20,000 195,807 1,033,703 105,630
$20,000 under $25,000 198,891 1,014,528 118,635
$25,000 under $30,000 205,455 1,161,369 117,310
$30,000 under $40,000 409,880 2,183,084 215,334
$40,000 under $50,000 420,074 2,414,534 263,621
$50,000 under $75,000 893,056 5,085,958 663,855
$75,000 under $100,000 587,486 3,504,007 516,352
$100,000 under $200,000 640,272 4,367,981 945,548
$200,000 under $500,000 125,560 1,534,094 631,523
$500,000 under $1,000,000 27,194 499,568 177,547
$1,000,000 under $1,500,000 7,330 201,465 49,907
$1,500,000 under $2,000,000 3,311 109,697 22,657
$2,000,000 under $5,000,000 5,326 194,564 32,659
$5,000,000 under $10,000,000 1,456 60,049 8,373
$10,000,000 or more 952 67,930 5,300
Taxable returns 3,612,864 22,203,786 3,861,825
Nontaxable returns 655,521 5,480,659 317,712
Partnership and S corporation
Net
income Net loss
Size of adjusted Number of
gross income Amount returns Amount
(90) (91) (92)
All returns 285,424,865 2,120,784 72,511,266
No adjusted gross income 1,282,403 173,450 25,512,604
$1 under $5,000 166,826 43,363 524,490
$5,000 under $10,000 452,463 59,629 619,368
$10,000 under $15,000 701,149 85,766 881,708
$15,000 under $20,000 895,537 82,998 1,040,934
$20,000 under $25,000 1,022,415 75,026 800,709
$25,000 under $30,000 1,521,588 74,680 786,672
$30,000 under $40,000 2,600,470 168,342 1,700,887
$40,000 under $50,000 3,348,507 146,292 1,698,942
$50,000 under $75,000 10,329,173 345,139 2,922,307
$75,000 under $100,000 9,194,271 201,772 2,015,437
$100,000 under $200,000 35,453,108 383,599 5,008,540
$200,000 under $500,000 59,853,019 187,969 5,857,485
$500,000 under $1,000,000 42,162,829 51,407 4,244,952
$1,000,000 under $1,500,000 22,015,433 14,170 1,762,661
$1,500,000 under $2,000,000 14,186,524 6,905 1,284,795
$2,000,000 under $5,000,000 33,220,664 12,592 4,088,172
$5,000,000 under $10,000,000 17,689,767 4,281 2,769,652
$10,000,000 or more 29,328,718 3,403 8,990,950
Taxable returns 281,523,849 1,704,880 42,891,643
Nontaxable returns 3,901,017 415,904 29,619,622
Estate and trust
Net
Net income loss
Size of adjusted Number of Number of
gross income returns Amount returns
(93) (94) (95)
All returns 556,534 12,134,000 39,026
No adjusted gross income 8,274 134,546 2,326
$1 under $5,000 18,087 26,198 * 7
$5,000 under $10,000 20,835 58,895 * 2,930
$10,000 under $15,000 22,419 119,662 * 972
$15,000 under $20,000 19,297 59,947 --
$20,000 under $25,000 18,151 99,873 * 183
$25,000 under $30,000 19,044 54,707 * 2,968
$30,000 under $40,000 33,431 362,130 * 3,187
$40,000 under $50,000 29,755 190,826 2,914
$50,000 under $75,000 93,972 691,992 7,447
$75,000 under $100,000 57,355 647,804 1,886
$100,000 under $200,000 122,505 1,593,769 4,542
$200,000 under $500,000 59,766 1,780,955 5,465
$500,000 under $1,000,000 18,446 1,481,367 1,599
$1,000,000 under $1,500,000 6,008 597,360 720
$1,500,000 under $2,000,000 2,493 393,890 400
$2,000,000 under $5,000,000 4,380 1,265,420 760
$5,000,000 under $10,000,000 1,298 927,380 343
$10,000,000 or more 1,017 1,647,279 378
Taxable returns 516,686 11,858,667 31,131
Nontaxable returns 39,848 275,333 7,895
Estate
and trust Farm
Net
loss Net income
Size of adjusted Number of
gross income Amount returns Amount
(96) (97) (98)
All returns 1,127,838 703,083 8,270,319
No adjusted gross income 451,352 22,812 222,541
$1 under $5,000 * 327 39,353 106,693
$5,000 under $10,000 * 976 66,899 286,790
$10,000 under $15,000 * 157 57,507 341,119
$15,000 under $20,000 -- 55,500 390,379
$20,000 under $25,000 * 4,001 45,819 397,145
$25,000 under $30,000 * 1,443 42,401 480,533
$30,000 under $40,000 * 27,055 59,546 595,835
$40,000 under $50,000 7,903 69,368 795,855
$50,000 under $75,000 16,859 126,381 1,725,195
$75,000 under $100,000 17,040 50,815 794,729
$100,000 under $200,000 25,422 47,414 1,294,147
$200,000 under $500,000 70,906 13,784 485,581
$500,000 under $1,000,000 42,943 3,579 175,057
$1,000,000 under $1,500,000 46,773 766 35,606
$1,500,000 under $2,000,000 22,490 375 38,290
$2,000,000 under $5,000,000 91,392 537 60,259
$5,000,000 under $10,000,000 96,584 143 32,038
$10,000,000 or more 204,215 82 12,524
Taxable returns 674,312 512,383 6,934,269
Nontaxable returns 453,526 190,700 1,336,050
Unemploy-
Farm ment com-
pensation
Net loss
Size of adjusted Number of Number of
gross income returns Amount returns
(99) (100) (101)
All returns 1,358,701 17,305,037 6,478,291
No adjusted gross income 100,386 3,283,352 15,702
$1 under $5,000 28,636 189,147 172,475
$5,000 under $10,000 57,089 551,471 551,338
$10,000 under $15,000 70,966 587,381 787,543
$15,000 under $20,000 80,764 691,049 726,011
$20,000 under $25,000 90,089 754,844 618,827
$25,000 under $30,000 73,991 692,435 521,592
$30,000 under $40,000 171,105 1,389,711 811,040
$40,000 under $50,000 150,225 1,316,373 656,152
$50,000 under $75,000 246,088 2,653,663 991,327
$75,000 under $100,000 123,119 1,262,433 339,520
$100,000 under $200,000 111,674 1,668,008 253,316
$200,000 under $500,000 38,733 1,033,716 29,766
$500,000 under $1,000,000 9,134 456,942 2,733
$1,000,000 under $1,500,000 2,725 196,583 373
$1,500,000 under $2,000,000 1,193 97,104 225
$2,000,000 under $5,000,000 1,917 239,666 295
$5,000,000 under $10,000,000 498 104,174 42
$10,000,000 or more 369 136,985 13
Taxable returns 1,063,698 12,141,834 4,877,470
Nontaxable returns 295,003 5,163,202 1,600,821
Social Security Benefits
Unemploy-
ment com- Total
pensation
Size of adjusted Number of
gross income Amount returns Amount
(102) (103) (104)
All returns 16,913,305 13,627,723 186,586,863
No adjusted gross income 43,619 81,696 1,004,920
$1 under $5,000 248,673 389,945 3,806,652
$5,000 under $10,000 1,185,497 648,290 7,527,708
$10,000 under $15,000 1,818,274 885,473 10,603,113
$15,000 under $20,000 1,860,047 901,546 11,968,619
$20,000 under $25,000 1,551,792 1,010,001 13,707,397
$25,000 under $30,000 1,380,652 1,009,318 13,481,636
$30,000 under $40,000 2,193,946 1,855,898 23,543,861
$40,000 under $50,000 1,922,365 1,440,264 18,028,471
$50,000 under $75,000 2,653,930 2,532,105 35,015,940
$75,000 under $100,000 1,046,741 1,239,103 19,464,937
$100,000 under $200,000 869,193 1,176,023 19,721,638
$200,000 under $500,000 122,668 345,975 6,464,928
$500,000 under $1,000,000 11,527 70,979 1,386,991
$1,000,000 under $1,500,000 1,648 18,099 373,434
$1,500,000 under $2,000,000 1,281 7,825 161,564
$2,000,000 under $5,000,000 1,203 10,911 232,045
$5,000,000 under $10,000,000 171 2,680 57,380
$10,000,000 or more 79 1,592 35,627
Taxable returns 13,277,984 12,099,008 167,216,517
Nontaxable returns 3,635,321 1,528,714 19,370,346
Social Security
Benefits
Foreign-
earned
Taxable income
exclusion
(2)
Size of adjusted Number of Number of
gross income returns Amount returns
(105) (106) (107)
All returns 10,608,571 89,964,021 358,392
No adjusted gross income 673 11,958 109,604
$1 under $5,000 5,150 16,094 56,894
$5,000 under $10,000 10,036 53,290 15,595
$10,000 under $15,000 39,953 139,381 18,672
$15,000 under $20,000 176,587 198,811 13,142
$20,000 under $25,000 727,236 808,161 * 5,880
$25,000 under $30,000 948,426 1,966,391 13,740
$30,000 under $40,000 1,854,954 7,621,554 12,402
$40,000 under $50,000 1,440,264 10,549,948 13,537
$50,000 under $75,000 2,532,105 27,887,603 24,528
$75,000 under $100,000 1,239,103 16,542,579 12,264
$100,000 under $200,000 1,176,023 16,763,164 35,305
$200,000 under $500,000 345,975 5,495,124 18,690
$500,000 under $1,000,000 70,979 1,178,927 4,819
$1,000,000 under $1,500,000 18,099 317,415 1,414
$1,500,000 under $2,000,000 7,825 137,328 616
$2,000,000 under $5,000,000 10,911 197,236 917
$5,000,000 under $10,000,000 2,680 48,773 226
$10,000,000 or more 1,592 30,283 147
Taxable returns 10,374,666 88,915,072 149,704
Nontaxable returns 233,905 1,048,949 208,688
Other income (2)
Foreign-
earned
income Net income
exclusion
(2)
Size of adjusted Number of
gross income Amount returns Amount
(108) (109) (110)
All returns 15,239,672 5,590,131 29,869,204
No adjusted gross income 2,897,186 62,521 666,525
$1 under $5,000 2,358,502 244,956 418,481
$5,000 under $10,000 546,919 286,200 714,163
$10,000 under $15,000 911,600 310,119 712,728
$15,000 under $20,000 496,506 288,978 796,919
$20,000 under $25,000 * 379,805 250,223 630,622
$25,000 under $30,000 612,391 218,913 469,624
$30,000 under $40,000 501,257 508,915 1,323,020
$40,000 under $50,000 705,606 461,567 1,050,734
$50,000 under $75,000 1,084,980 1,075,042 2,815,596
$75,000 under $100,000 707,368 645,377 2,073,482
$100,000 under $200,000 2,132,401 801,426 4,471,841
$200,000 under $500,000 1,345,768 306,356 4,380,760
$500,000 under $1,000,000 332,494 75,048 2,139,362
$1,000,000 under $1,500,000 97,932 21,146 1,047,392
$1,500,000 under $2,000,000 43,123 9,334 656,900
$2,000,000 under $5,000,000 61,210 15,657 1,638,758
$5,000,000 under $10,000,000 14,613 4,766 1,055,135
$10,000,000 or more 10,014 3,587 2,807,162
Taxable returns 7,990,415 4,836,592 27,449,451
Nontaxable returns 7,249,258 753,539 2,419,753
Other income (2)
Net
Net loss operating
loss (2)
Size of adjusted Number of Number of
gross income returns Amount returns
(111) (112) (113)
All returns 225,273 4,499,046 527,417
No adjusted gross income 20,196 1,042,096 283,585
$1 under $5,000 14,858 86,895 31,980
$5,000 under $10,000 6,000 33,258 44,698
$10,000 under $15,000 7,904 106,791 35,305
$15,000 under $20,000 10,965 157,586 24,663
$20,000 under $25,000 8,119 38,572 19,469
$25,000 under $30,000 4,213 74,783 12,377
$30,000 under $40,000 13,281 129,243 21,349
$40,000 under $50,000 12,660 91,961 13,869
$50,000 under $75,000 27,891 220,851 7,964
$75,000 under $100,000 18,312 182,216 9,875
$100,000 under $200,000 47,405 658,751 13,209
$200,000 under $500,000 22,276 777,095 5,881
$500,000 under $1,000,000 6,561 279,936 1,490
$1,000,000 under $1,500,000 1,727 109,139 620
$1,500,000 under $2,000,000 814 53,860 306
$2,000,000 under $5,000,000 1,309 137,262 514
$5,000,000 under $10,000,000 423 74,182 147
$10,000,000 or more 360 244,569 116
Taxable returns 174,074 3,142,885 123,261
Nontaxable returns 51,199 1,356,162 404,156
Net
operating Gambling earnings (2)
loss (2)
Size of adjusted Number of
gross income Amount returns Amount
(114) (115) (116)
All returns 48,096,275 1,402,640 16,762,038
No adjusted gross income 43,089,233 8,405 81,046
$1 under $5,000 241,906 21,435 49,398
$5,000 under $10,000 319,867 49,151 157,201
$10,000 under $15,000 250,221 79,747 247,840
$15,000 under $20,000 235,905 90,790 304,038
$20,000 under $25,000 173,392 74,353 338,526
$25,000 under $30,000 151,893 81,102 406,395
$30,000 under $40,000 395,338 150,358 669,112
$40,000 under $50,000 243,471 147,376 767,916
$50,000 under $75,000 211,663 298,599 1,729,728
$75,000 under $100,000 245,443 156,440 1,299,989
$100,000 under $200,000 581,616 183,816 2,984,700
$200,000 under $500,000 395,562 44,258 2,692,829
$500,000 under $1,000,000 344,074 10,567 1,110,910
$1,000,000 under $1,500,000 209,042 2,794 699,989
$1,500,000 under $2,000,000 157,854 1,138 374,865
$2,000,000 under $5,000,000 295,111 1,676 884,033
$5,000,000 under $10,000,000 155,891 420 733,098
$10,000,000 or more 398,795 215 1,230,426
Taxable returns 11,567,116 1,202,858 15,292,270
Nontaxable returns 36,529,159 199,781 1,469,767
Statutory adjustments
IRA
Total payments
Size of adjusted Number of Number of
gross income returns Amount returns
(117) (118) (119)
All returns 23,197,425 58,609,518 3,505,033
No adjusted gross income 206,767 616,774 15,614
$1 under $5,000 983,428 486,841 47,494
$5,000 under $10,000 1,829,301 1,364,110 96,712
$10,000 under $15,000 1,657,828 1,681,728 119,997
$15,000 under $20,000 1,516,405 1,962,467 163,462
$20,000 under $25,000 1,561,476 2,163,344 226,032
$25,000 under $30,000 1,509,220 2,404,149 257,872
$30,000 under $40,000 2,804,473 4,390,127 512,561
$40,000 under $50,000 2,288,554 4,208,392 435,307
$50,000 under $75,000 3,941,984 8,476,111 692,507
$75,000 under $100,000 1,683,516 5,488,209 380,618
$100,000 under $200,000 2,088,459 11,479,186 436,930
$200,000 under $500,000 837,451 9,193,788 92,984
$500,000 under $1,000,000 175,007 2,594,013 17,866
$1,000,000 under $1,500,000 47,504 756,601 4,445
$1,500,000 under $2,000,000 21,297 374,915 1,770
$2,000,000 under $5,000,000 30,795 566,117 2,218
$5,000,000 under $10,000,000 8,401 182,126 472
$10,000,000 or more 5,559 220,521 171
Taxable returns 18,135,460 52,974,027 3,259,381
Nontaxable returns 5,061,965 5,635,491 245,651
Statutory adjustments
IRA Student loan
payments interest deduction
Size of adjusted Number of
gross income Amount returns Amount
(120) (121) (122)
All returns 7,477,074 4,477,986 2,639,472
No adjusted gross income 30,836 19,512 19,845
$1 under $5,000 71,309 45,191 16,008
$5,000 under $10,000 167,004 143,576 79,811
$10,000 under $15,000 217,046 277,656 129,032
$15,000 under $20,000 300,815 342,941 188,182
$20,000 under $25,000 433,727 440,840 253,988
$25,000 under $30,000 522,574 487,456 320,910
$30,000 under $40,000 938,934 978,923 659,004
$40,000 under $50,000 970,028 683,188 439,246
$50,000 under $75,000 1,446,829 1,058,702 533,448
$75,000 under $100,000 871,630 -- --
$100,000 under $200,000 1,110,999 -- --
$200,000 under $500,000 306,694 -- --
$500,000 under $1,000,000 58,898 -- --
$1,000,000 under $1,500,000 14,656 -- --
$1,500,000 under $2,000,000 5,873 -- --
$2,000,000 under $5,000,000 7,161 -- --
$5,000,000 under $10,000,000 1,537 -- --
$10,000,000 or more 526 -- --
Taxable returns 6,990,169 3,922,593 2,371,931
Nontaxable returns 486,905 555,393 267,541
Statutory adjustments
Self-
employed
Deduction for health
self-employment tax insurance
deduction
Size of adjusted Number of Number of
gross income returns Amount returns
(123) (124) (125)
All returns 14,300,140 17,392,967 3,564,624
No adjusted gross income 143,050 116,610 55,305
$1 under $5,000 869,380 197,770 83,525
$5,000 under $10,000 1,577,727 708,044 198,612
$10,000 under $15,000 1,249,459 788,776 208,491
$15,000 under $20,000 945,960 742,928 211,143
$20,000 under $25,000 830,917 699,244 197,066
$25,000 under $30,000 748,400 710,984 199,098
$30,000 under $40,000 1,257,046 1,266,226 337,683
$40,000 under $50,000 1,154,337 1,197,850 289,057
$50,000 under $75,000 2,091,014 2,713,183 569,941
$75,000 under $100,000 1,118,088 1,710,491 288,083
$100,000 under $200,000 1,458,547 3,282,782 511,796
$200,000 under $500,000 640,758 2,064,386 296,112
$500,000 under $1,000,000 130,708 564,051 71,362
$1,000,000 under $1,500,000 34,955 184,206 20,478
$1,500,000 under $2,000,000 15,781 101,224 9,520
$2,000,000 under $5,000,000 22,925 163,741 12,590
$5,000,000 under $10,000,000 6,536 70,335 3,050
$10,000,000 or more 4,551 110,134 1,711
Taxable returns 10,080,911 14,752,167 2,897,923
Nontaxable returns 4,219,229 2,640,800 666,700
Statutory adjustments
Self-
employed
health Moving expenses
insurance adjustment
deduction
Size of adjusted Number of
gross income Amount returns Amount
(126) (127) (128)
All returns 7,569,198 956,586 2,137,803
No adjusted gross income 109,951 7,208 25,726
$1 under $5,000 113,190 * 4,874 * 10,126
$5,000 under $10,000 260,936 21,191 27,140
$10,000 under $15,000 326,803 40,481 50,186
$15,000 under $20,000 363,801 60,139 81,117
$20,000 under $25,000 329,239 69,561 139,814
$25,000 under $30,000 386,686 75,466 98,789
$30,000 under $40,000 627,435 123,923 219,297
$40,000 under $50,000 534,907 112,477 250,184
$50,000 under $75,000 1,098,296 199,023 484,529
$75,000 under $100,000 680,441 85,831 239,866
$100,000 under $200,000 1,349,415 121,823 314,845
$200,000 under $500,000 950,483 29,162 147,748
$500,000 under $1,000,000 258,861 3,504 28,968
$1,000,000 under $1,500,000 76,376 906 8,476
$1,500,000 under $2,000,000 35,586 351 3,364
$2,000,000 under $5,000,000 47,321 508 5,709
$5,000,000 under $10,000,000 11,901 116 1,317
$10,000,000 or more 7,571 43 602
Taxable returns 6,370,511 876,112 1,968,570
Nontaxable returns 1,198,687 80,474 169,233
Statutory adjustments
Forfeited
Payments to a interest
Keogh plan penalty
Number of Number of
returns Amount returns
(129) (130) (131)
All returns 1,287,707 12,475,396 863,436
No adjusted gross income 3,884 18,074 10,891
$1 under $5,000 * 2,109 * 2,283 42,064
$5,000 under $10,000 10,968 12,711 51,072
$10,000 under $15,000 9,661 37,376 52,037
$15,000 under $20,000 17,326 57,633 72,870
$20,000 under $25,000 18,933 50,784 72,164
$25,000 under $30,000 27,870 90,985 43,182
$30,000 under $40,000 45,242 164,043 100,285
$40,000 under $50,000 85,225 346,215 84,577
$50,000 under $75,000 207,023 1,026,561 150,611
$75,000 under $100,000 181,434 1,076,858 94,278
$100,000 under $200,000 371,363 3,731,642 65,894
$200,000 under $500,000 234,916 4,186,594 18,592
$500,000 under $1,000,000 45,755 1,061,385 3,061
$1,000,000 under $1,500,000 11,545 275,708 830
$1,500,000 under $2,000,000 5,261 123,727 345
$2,000,000 under $5,000,000 6,577 154,543 492
$5,000,000 under $10,000,000 1,602 35,188 113
$10,000,000 or more 1,012 23,085 78
Taxable returns 1,251,738 12,356,738 737,919
Nontaxable returns 35,969 118,658 125,518
Statutory adjustments
Forfei-
ted in-
terest Alimony paid
penalty
Size of adjusted Number of
gross income Amount returns Amount
(132) (133) (134)
All returns 286,507 656,724 7,460,164
No adjusted gross income 6,070 10,752 273,199
$1 under $5,000 15,384 3,252 35,722
$5,000 under $10,000 7,412 14,916 60,758
$10,000 under $15,000 11,410 17,609 84,444
$15,000 under $20,000 13,571 25,239 195,908
$20,000 under $25,000 13,154 27,336 197,492
$25,000 under $30,000 7,191 34,801 220,766
$30,000 under $40,000 14,049 65,964 380,763
$40,000 under $50,000 22,026 61,618 376,519
$50,000 under $75,000 74,919 133,993 1,022,262
$75,000 under $100,000 44,902 82,487 733,413
$100,000 under $200,000 36,999 107,368 1,382,759
$200,000 under $500,000 7,103 51,398 1,354,639
$500,000 under $1,000,000 9,847 11,869 566,613
$1,000,000 under $1,500,000 1,020 3,062 166,719
$1,500,000 under $2,000,000 305 1,548 100,561
$2,000,000 under $5,000,000 891 2,359 172,438
$5,000,000 under $10,000,000 148 716 60,113
$10,000,000 or more 106 436 75,073
Taxable returns 245,042 613,045 6,856,783
Nontaxable returns 41,465 43,678 603,380
Statutory adjustments
Medical Savings Other
Account deduction adjustments
Size of adjusted Number of Number of
gross income returns Amount returns
(135) (136) (137)
All returns 65,415 120,330 170,105
No adjusted gross income * 1,779 * 1,489 2,743
$1 under $5,000 * 972 * 292 * 6,795
$5,000 under $10,000 -- -- * 8,952
$10,000 under $15,000 * 3,575 * 4,020 * 7,690
$15,000 under $20,000 * 2,888 * 6,944 * 4,827
$20,000 under $25,000 * 4,648 * 5,355 * 10,457
$25,000 under $30,000 * 2,260 * 3,124 * 5,734
$30,000 under $40,000 * 8,895 * 14,114 18,032
$40,000 under $50,000 * 5,823 * 8,385 18,012
$50,000 under $75,000 6,554 12,918 27,870
$75,000 under $100,000 5,088 11,634 28,258
$100,000 under $200,000 13,760 30,847 23,748
$200,000 under $500,000 7,748 17,330 5,517
$500,000 under $1,000,000 905 2,361 1,011
$1,000,000 under $1,500,000 311 918 194
$1,500,000 under $2,000,000 103 299 103
$2,000,000 under $5,000,000 85 242 107
$5,000,000 under $10,000,000 16 50 32
$10,000,000 or more * 3 * 9 20
Taxable returns 58,629 110,351 147,370
Nontaxable returns 6,786 9,979 22,736
Statutory adjustments
Other
adjust- Foreign housing
ments adjustment
Size of adjusted Number of
gross income Amount returns Amount
(138) (139) (140)
All returns 1,008,208 4,411 42,400
No adjusted gross income 14,973 -- --
$1 under $5,000 * 18,324 ** 1,381 ** 6,437
$5,000 under $10,000 * 40,295 -- --
$10,000 under $15,000 * 32,636 -- --
$15,000 under $20,000 * 11,564 ** **
$20,000 under $25,000 * 40,548 -- --
$25,000 under $30,000 * 29,923 * 1,951 * 12,217
$30,000 under $40,000 106,262 -- --
$40,000 under $50,000 63,031 -- --
$50,000 under $75,000 61,266 * 337 * 1,899
$75,000 under $100,000 118,975 -- --
$100,000 under $200,000 237,691 * 153 * 1,209
$200,000 under $500,000 150,593 * 307 * 8,217
$500,000 under $1,000,000 39,478 * 163 * 3,552
$1,000,000 under $1,500,000 24,979 * 41 * 3,542
$1,500,000 under $2,000,000 2,496 * 28 * 1,480
$2,000,000 under $5,000,000 10,781 43 3,290
$5,000,000 under $10,000,000 1,281 * 5 * 255
$10,000,000 or more 3,113 * 3 * 302
Taxable returns 917,759 2,688 34,006
Nontaxable returns 90,449 * 1,723 * 8,394
Additional
Basic standard standard
deduction deduction
Size of adjusted Number of Number of
gross income returns Amount returns
(141) (142) (143)
All returns 85,670,504 456,084,883 11,330,554
No adjusted gross income -- -- --
$1 under $5,000 12,616,620 44,443,865 709,127
$5,000 under $10,000 12,330,806 60,985,089 1,406,246
$10,000 under $15,000 11,267,762 60,031,865 1,901,929
$15,000 under $20,000 10,447,064 57,873,654 1,647,081
$20,000 under $25,000 8,455,222 47,128,078 1,069,823
$25,000 under $30,000 6,553,512 36,826,060 716,238
$30,000 under $40,000 9,198,395 53,423,946 1,107,002
$40,000 under $50,000 5,774,652 35,664,865 770,084
$50,000 under $75,000 6,371,514 41,656,641 1,161,792
$75,000 under $100,000 1,624,995 11,064,310 486,226
$100,000 under $200,000 833,332 5,675,165 294,972
$200,000 under $500,000 141,373 942,115 47,210
$500,000 under $1,000,000 34,534 229,334 8,158
$1,000,000 under $1,500,000 10,474 70,930 2,531
$1,500,000 under $2,000,000 3,884 26,112 944
$2,000,000 under $5,000,000 5,076 34,180 1,008
$5,000,000 under $10,000,000 963 6,492 132
$10,000,000 or more 328 2,183 50
Taxable returns 57,239,938 303,623,031 8,878,125
Nontaxable returns 28,430,566 152,461,853 2,452,429
Additional
standard Total itemized deductions
deduction after limitation
Size of adjusted Number of
gross income Amount returns Amount
(144) (145) (146)
All returns 14,735,998 42,534,320 822,360,510
No adjusted gross income -- -- --
$1 under $5,000 869,768 185,173 2,133,138
$5,000 under $10,000 1,718,261 467,842 5,257,582
$10,000 under $15,000 2,368,280 841,274 9,646,982
$15,000 under $20,000 2,163,095 1,214,471 13,541,912
$20,000 under $25,000 1,457,881 1,529,850 17,382,730
$25,000 under $30,000 939,365 1,811,190 20,034,800
$30,000 under $40,000 1,443,269 4,345,285 50,901,254
$40,000 under $50,000 1,005,570 4,637,438 58,045,007
$50,000 under $75,000 1,551,260 10,704,645 155,777,901
$75,000 under $100,000 702,594 6,972,333 121,230,747
$100,000 under $200,000 431,037 7,249,967 175,201,318
$200,000 under $500,000 67,617 1,994,390 84,614,841
$500,000 under $1,000,000 11,590 361,512 29,659,832
$1,000,000 under $1,500,000 3,451 89,027 11,970,414
$1,500,000 under $2,000,000 1,327 40,698 7,148,217
$2,000,000 under $5,000,000 1,389 61,691 17,722,035
$5,000,000 under $10,000,000 177 16,647 10,770,346
$10,000,000 or more 67 10,886 31,321,453
Taxable returns 11,520,116 39,550,580 767,001,120
Nontaxable returns 3,215,882 2,983,740 55,359,390
Exemption amount
Size of adjusted Number of
gross income returns Amount
(147) (148)
All returns 252,332,427 690,109,474
No adjusted gross income 2,344,635 6,527,161
$1 under $5,000 8,651,310 24,183,623
$5,000 under $10,000 16,188,206 45,278,791
$10,000 under $15,000 19,782,920 55,340,639
$15,000 under $20,000 21,020,417 58,812,909
$20,000 under $25,000 18,735,895 52,422,684
$25,000 under $30,000 16,076,545 44,985,177
$30,000 under $40,000 27,425,887 76,747,324
$40,000 under $50,000 23,603,924 66,054,832
$50,000 under $75,000 43,660,347 122,201,271
$75,000 under $100,000 24,005,664 67,192,154
$100,000 under $200,000 22,928,678 63,691,790
$200,000 under $500,000 6,124,607 6,671,119
$500,000 under $1,000,000 1,110,381 (3)
$1,000,000 under $1,500,000 278,717 (3)
$1,500,000 under $2,000,000 125,448 (3)
$2,000,000 under $5,000,000 187,027 (3)
$5,000,000 under $10,000,000 49,819 (3)
$10,000,000 or more 31,998 (3)
Taxable returns 186,097,159 504,875,114
Nontaxable returns 66,235,268 185,234,360
* Estimate should be used with caution because of the small number
of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific
taxpayers.
(1) Not included in adjusted gross income.
(2) Other income includes all items reported on line 21 of Form 1040
such as prizes, awards, recoveries of bad debts, insurance received
as reimbursement for medical expenses taken as a deduction in the
previous year, and any other income subject to tax for which no
specific line was provided on the form. Any foreign-earned income
exclusion or net operating loss in an earlier year (that was not
carried forward and deducted for 2000) was entered as a negative
amount on line 21 by the taxpayer but was edited into separate fields
during Statistics of Income (SOI) processing. Gambling earnings
entered on line 21 by the taxpayer were also edited into a separate
field during SOI processing.
(3) No exemption allowed at these income levels.
NOTE: Detail may not add to totals because of rounding.
Table 2.--All Returns: Tax Liability, Tax Credits, and Tax
Payments, by Size of Adjusted Gross Income
[All figures are estimates based on samples--money
amounts are in thousands of dollars]
Taxable income
Number
Size of adjusted Number of of Amount
gross income returns returns
(1) (2) (3)
All returns 129,373,500 105,259,292 4,544,242,424
No adjusted gross income 1,146,357 -- --
$1 under $5,000 12,802,742 2,321,208 2,310,589
$5,000 under $10,000 12,801,602 6,107,118 13,321,617
$10,000 under $15,000 12,111,065 8,189,810 38,330,697
$15,000 under $20,000 11,661,534 10,583,580 75,723,066
$20,000 under $25,000 9,993,115 9,584,511 108,031,449
$25,000 under $30,000 8,368,758 8,232,553 127,600,390
$30,000 under $40,000 13,547,727 13,409,907 289,468,391
$40,000 under $50,000 10,412,090 10,376,300 305,175,955
$50,000 under $75,000 17,076,159 17,024,958 724,730,198
$75,000 under $100,000 8,597,328 8,585,344 537,645,034
$100,000 under $200,000 8,083,447 8,076,672 821,705,724
$200,000 under $500,000 2,135,763 2,132,711 521,942,794
$500,000 under $1,000,000 396,131 395,408 239,349,218
$1,000,000 under $1,500,000 99,510 99,287 108,725,941
$1,500,000 under $2,000,000 44,582 44,504 69,595,617
$2,000,000 under $5,000,000 66,768 66,648 181,760,398
$5,000,000 under
$10,000,000 17,610 17,575 109,905,445
$10,000,000 or more 11,215 11,199 268,919,902
Taxable returns 96,817,603 96,790,894 4,503,227,232
Nontaxable returns 32,555,897 8,468,398 41,015,192
Tax credits
Income tax before credits Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(4) (5) (6)
All returns 105,277,967 1,018,218,948 37,736,095
No adjusted gross income 8,982 119,734 6,238
$1 under $5,000 2,306,720 341,790 95,134
$5,000 under $10,000 6,108,110 2,010,981 1,127,389
$10,000 under $15,000 8,187,940 5,715,892 1,748,162
$15,000 under $20,000 10,587,124 11,298,102 3,659,081
$20,000 under $25,000 9,585,730 16,117,022 3,417,623
$25,000 under $30,000 8,235,579 19,048,031 2,946,703
$30,000 under $40,000 13,412,548 44,376,600 4,677,401
$40,000 under $50,000 10,377,952 49,609,099 4,193,202
$50,000 under $75,000 17,030,433 123,561,626 7,613,359
$75,000 under $100,000 8,588,253 104,177,139 4,383,507
$100,000 under $200,000 8,078,754 186,527,101 2,830,097
$200,000 under $500,000 2,134,488 147,957,882 713,804
$500,000 under $1,000,000 395,862 77,103,255 183,416
$1,000,000 under $1,500,000 99,433 35,762,333 53,957
$1,500,000 under $2,000,000 44,552 22,951,157 26,096
$2,000,000 under $5,000,000 66,707 59,309,335 40,596
$5,000,000 under
$10,000,000 17,596 34,965,071 11,887
$10,000,000 or more 11,207 77,266,795 8,442
Taxable returns 96,817,427 1,012,045,191 29,275,555
Nontaxable returns 8,460,539 6,173,757 8,460,539
Tax credits
Total Child care credit
Number
Size of adjusted Amount of Amount
gross income returns
(7) (8) (9)
All returns 37,722,293 6,368,101 2,793,860
No adjusted gross income 2,843 -- --
$1 under $5,000 2,661 * 156 * 110
$5,000 under $10,000 119,210 * 948 * 313
$10,000 under $15,000 543,285 88,501 17,250
$15,000 under $20,000 2,062,219 348,769 137,170
$20,000 under $25,000 2,985,607 461,503 206,660
$25,000 under $30,000 2,646,627 487,681 222,087
$30,000 under $40,000 4,149,372 754,563 320,347
$40,000 under $50,000 3,869,712 756,058 322,973
$50,000 under $75,000 7,822,679 1,588,515 690,981
$75,000 under $100,000 4,378,863 972,303 442,693
$100,000 under $200,000 2,516,827 751,767 357,122
$200,000 under $500,000 1,545,166 134,238 63,363
$500,000 under $1,000,000 1,092,388 16,249 9,101
$1,000,000 under $1,500,000 627,967 3,322 1,743
$1,500,000 under $2,000,000 437,527 1,297 726
$2,000,000 under $5,000,000 1,095,368 1,659 896
$5,000,000 under
$10,000,000 638,432 359 196
$10,000,000 or more 1,185,540 212 130
Taxable returns 31,548,535 5,283,333 2,301,376
Nontaxable returns 6,173,767 1,084,768 492,484
Tax credits
Credit for the Child
elderly tax
or disabled credit
Number Number
Size of adjusted of Amount of
gross income returns returns
(10) (11) (12)
All returns 155,796 32,608 26,404,521
No adjusted gross income 2,064 1,532 3,422
$1 under $5,000 * 1,982 * 702 * 956
$5,000 under $10,000 37,910 3,877 * 4,027
$10,000 under $15,000 70,662 18,324 744,434
$15,000 under $20,000 33,861 7,459 2,563,593
$20,000 under $25,000 * 9,317 * 715 2,599,350
$25,000 under $30,000 -- -- 2,301,691
$30,000 under $40,000 -- -- 3,790,306
$40,000 under $50,000 -- -- 3,381,893
$50,000 under $75,000 -- -- 6,205,416
$75,000 under $100,000 -- -- 3,274,469
$100,000 under $200,000 -- -- 1,534,966
$200,000 under $500,000 -- -- --
$500,000 under $1,000,000 -- -- --
$1,000,000 under $1,500,000 -- -- --
$1,500,000 under $2,000,000 -- -- --
$2,000,000 under $5,000,000 -- -- --
$5,000,000 under
$10,000,000 -- -- --
$10,000,000 or more -- -- --
Taxable returns 83,753 19,194 19,995,745
Nontaxable returns 72,043 13,414 6,408,776
Tax credits
Child
tax Education
credit credit
Number
Size of adjusted Amount of Amount
gross income returns
(13) (14) (15)
All returns 19,689,359 6,815,316 4,851,178
No adjusted gross income 1,194 764 105
$1 under $5,000 * 405 -- --
$5,000 under $10,000 * 1,220 204,750 43,279
$10,000 under $15,000 170,261 517,744 266,540
$15,000 under $20,000 1,019,340 534,426 353,028
$20,000 under $25,000 1,485,328 531,009 386,202
$25,000 under $30,000 1,604,681 531,883 371,428
$30,000 under $40,000 2,967,741 954,373 753,156
$40,000 under $50,000 2,842,051 887,176 589,191
$50,000 under $75,000 5,538,997 1,491,841 1,308,650
$75,000 under $100,000 2,911,011 1,161,349 779,599
$100,000 under $200,000 1,147,129 -- --
$200,000 under $500,000 -- -- --
$500,000 under $1,000,000 -- -- --
$1,000,000 under $1,500,000 -- -- --
$1,500,000 under $2,000,000 -- -- --
$2,000,000 under $5,000,000 -- -- --
$5,000,000 under
$10,000,000 -- -- --
$10,000,000 or more -- -- --
Taxable returns 16,223,275 5,829,812 4,162,347
Nontaxable returns 3,466,084 985,504 688,831
Tax credits
Earned
income
credit
used to
Adoption offset
credit income
tax
before
credits
Number Number
Size of adjusted of Amount of
gross income returns returns
(16) (17) (18)
All returns 42,681 91,866 5,416,246
No adjusted gross income -- -- --
$1 under $5,000 -- -- --
$5,000 under $10,000 -- -- 801,599
$10,000 under $15,000 -- -- 286,441
$15,000 under $20,000 -- -- 1,336,755
$20,000 under $25,000 * 972 * 82 1,674,876
$25,000 under $30,000 * 926 * 1,130 1,207,323
$30,000 under $40,000 * 1,911 * 1,185 109,252
$40,000 under $50,000 * 7,932 * 11,788 --
$50,000 under $75,000 17,142 51,491 --
$75,000 under $100,000 * 11,060 * 24,834 --
$100,000 under $200,000 * 2,729 * 1,339 --
$200,000 under $500,000 -- -- --
$500,000 under $1,000,000 -- -- --
$1,000,000 under $1,500,000 -- -- --
$1,500,000 under $2,000,000 * 8 * 17 --
$2,000,000 under $5,000,000 -- -- --
$5,000,000 under
$10,000,000 -- -- --
$10,000,000 or more -- -- --
Taxable returns 23,748 36,594 2,068,415
Nontaxable returns 18,933 55,272 3,347,831
Tax credits
Earned
income
credit
used to
offset Minimum tax
income credit
tax
before
credits
Number
Size of adjusted Amount of Amount
gross income returns
(19) (20) (21)
All returns 1,968,680 199,554 1,287,661
No adjusted gross income -- -- --
$1 under $5,000 -- * 711 * 70
$5,000 under $10,000 68,211 * 2,930 * 65
$10,000 under $15,000 60,352 * 724 * 387
$15,000 under $20,000 527,911 * 1,096 * 643
$20,000 under $25,000 880,416 * 849 * 902
$25,000 under $30,000 417,137 * 904 * 498
$30,000 under $40,000 14,653 3,951 2,134
$40,000 under $50,000 -- 4,249 927
$50,000 under $75,000 -- 19,772 12,471
$75,000 under $100,000 -- 13,851 17,992
$100,000 under $200,000 -- 69,028 85,987
$200,000 under $500,000 -- 50,361 199,786
$500,000 under $1,000,000 -- 17,101 225,543
$1,000,000 under $1,500,000 -- 5,244 136,245
$1,500,000 under $2,000,000 -- 2,564 97,203
$2,000,000 under $5,000,000 -- 4,220 260,738
$5,000,000 under
$10,000,000 -- 1,216 115,465
$10,000,000 or more -- 783 130,605
Taxable returns 747,708 195,759 1,252,046
Nontaxable returns 1,220,971 3,795 35,615
Tax credits
General
Foreign tax business
credit credit
Number Number
Size of adjusted of Amount of
gross income returns returns
(22) (23) (24)
All returns 3,935,699 5,990,360 275,114
No adjusted gross income 87 2 --
$1 under $5,000 88,484 1,250 * 948
$5,000 under $10,000 83,551 2,242 --
$10,000 under $15,000 116,963 9,470 * 2,878
$15,000 under $20,000 113,879 13,018 * 3,857
$20,000 under $25,000 108,093 13,754 6,333
$25,000 under $30,000 80,437 10,238 7,892
$30,000 under $40,000 217,827 47,834 12,953
$40,000 under $50,000 245,156 59,619 19,759
$50,000 under $75,000 608,271 112,490 39,674
$75,000 under $100,000 497,623 128,995 31,367
$100,000 under $200,000 951,893 750,889 79,213
$200,000 under $500,000 541,000 1,137,757 42,114
$500,000 under $1,000,000 156,386 761,159 14,701
$1,000,000 under $1,500,000 47,352 440,439 4,717
$1,500,000 under $2,000,000 23,368 307,240 2,408
$2,000,000 under $5,000,000 36,514 741,865 3,949
$5,000,000 under
$10,000,000 10,925 473,486 1,267
$10,000,000 or more 7,890 978,612 1,085
Taxable returns 3,874,960 5,840,820 256,327
Nontaxable returns 60,739 149,541 18,787
Tax credits
Nonconven-
General Empowerment zone tional
busi- employment source
ness credit fuel
credit credits
Number Number
Size of adjusted Amount of Amount of
gross income returns returns
(25) (26) (27) (28)
All returns 764,253 5,073 21,948 26,742
No adjusted gross income -- ** ** --
$1 under $5,000 * 81 -- -- ** 949
$5,000 under $10,000 -- -- -- --
$10,000 under $15,000 * 447 -- -- **
$15,000 under $20,000 * 1,709 -- -- --
$20,000 under $25,000 7,045 -- -- --
$25,000 under $30,000 5,968 -- -- --
$30,000 under $40,000 18,518 -- -- * 2,944
$40,000 under $50,000 29,820 ** ** * 4,871
$50,000 under $75,000 56,890 -- -- * 1,388
$75,000 under $100,000 59,982 -- -- * 2,283
$100,000 under $200,000 159,294 ** 155 ** 319 8,479
$200,000 under $500,000 118,212 2,385 8,556 2,739
$500,000 under $1,000,000 76,924 1,379 3,439 1,748
$1,000,000 under $1,500,000 40,074 629 1,821 424
$1,500,000 under $2,000,000 25,935 233 1,539 209
$2,000,000 under $5,000,000 72,252 203 3,657 466
$5,000,000 under
$10,000,000 39,321 55 1,990 124
$10,000,000 or more 51,779 33 614 118
Taxable returns 731,792 5,073 21,948 25,680
Nontaxable returns 32,460 -- -- * 1,062
Tax credits
Non
conven-
tional Other tax
source credits
fuel
credits
Number
Size of adjusted Amount of Amount
gross income returns
(29) (30) (31)
All returns 44,500 49,245 100,696
No adjusted gross income -- -- --
$1 under $5,000 ** 41 * 948 * 3
$5,000 under $10,000 -- * 343 * 3
$10,000 under $15,000 ** * 925 * 254
$15,000 under $20,000 -- * 1,982 * 755
$20,000 under $25,000 -- * 1,982 * 3,665
$25,000 under $30,000 -- * 2,913 * 2,739
$30,000 under $40,000 * 84 * 3,008 * 10,836
$40,000 under $50,000 * 1,391 * 3,277 * 1,935
$50,000 under $75,000 * 93 7,830 8,541
$75,000 under $100,000 * 1,948 * 6,378 * 4,905
$100,000 under $200,000 1,523 9,532 13,071
$200,000 under $500,000 6,322 5,641 10,628
$500,000 under $1,000,000 7,870 2,504 8,352
$1,000,000 under $1,500,000 4,218 577 3,425
$1,500,000 under $2,000,000 1,663 362 3,203
$2,000,000 under $5,000,000 6,133 604 9,827
$5,000,000 under
$10,000,000 2,813 258 5,155
$10,000,000 or more 10,402 181 13,398
Taxable returns 44,382 42,293 91,802
Nontaxable returns * 118 6,952 8,894
Alter-
Income tax after native
credits minimum
tax
Number Number
Size of adjusted of Amount of
gross income returns returns
(32) (33) (34)
All returns 96,815,794 980,496,655 1,304,197
No adjusted gross income 5,608 116,892 3,823
$1 under $5,000 2,299,944 339,129 * 789
$5,000 under $10,000 5,531,486 1,891,770 2,268
$10,000 under $15,000 6,927,830 5,172,606 * 4,221
$15,000 under $20,000 7,548,195 9,235,884 1,502
$20,000 under $25,000 7,565,852 13,131,415 * 1,333
$25,000 under $30,000 7,297,191 16,401,405 * 2,212
$30,000 under $40,000 13,002,470 40,227,229 12,493
$40,000 under $50,000 10,250,253 45,739,387 20,064
$50,000 under $75,000 16,960,828 115,738,948 121,906
$75,000 under $100,000 8,580,510 99,798,276 177,433
$100,000 under $200,000 8,076,542 184,010,274 437,004
$200,000 under $500,000 2,133,889 146,412,716 416,198
$500,000 under $1,000,000 395,754 76,010,867 66,860
$1,000,000 under $1,500,000 99,414 35,134,366 14,832
$1,500,000 under $2,000,000 44,543 22,513,630 6,462
$2,000,000 under $5,000,000 66,690 58,213,967 9,988
$5,000,000 under
$10,000,000 17,591 34,326,639 2,741
$10,000,000 or more 11,206 76,081,256 2,070
Taxable returns 96,815,794 980,496,655 1,299,030
Nontaxable returns -- -- 5,168
Alternative
minimum Total income
tax tax
Number
Size of adjusted Amount of Amount
gross income returns
(35) (36) (37)
All returns 9,600,840 96,817,603 980,645,201
No adjusted gross income 100,636 5,714 123,842
$1 under $5,000 * 1,249 2,299,944 339,129
$5,000 under $10,000 6,882 5,531,503 1,891,860
$10,000 under $15,000 * 3,327 6,927,830 5,172,606
$15,000 under $20,000 2,433 7,548,195 9,235,884
$20,000 under $25,000 * 6,883 7,565,852 13,131,415
$25,000 under $30,000 * 1,377 7,297,191 16,401,405
$30,000 under $40,000 14,323 13,002,482 40,229,243
$40,000 under $50,000 19,820 10,250,253 45,739,387
$50,000 under $75,000 168,366 16,960,863 115,745,997
$75,000 under $100,000 244,174 8,580,658 99,803,213
$100,000 under $200,000 1,531,783 8,077,869 184,034,909
$200,000 under $500,000 3,340,500 2,134,046 146,454,328
$500,000 under $1,000,000 1,438,572 395,756 76,021,565
$1,000,000 under $1,500,000 467,551 99,415 35,149,292
$1,500,000 under $2,000,000 321,882 44,543 22,521,143
$2,000,000 under $5,000,000 759,863 66,693 58,226,583
$5,000,000 under
$10,000,000 399,690 17,592 34,332,526
$10,000,000 or more 771,530 11,206 76,090,875
Taxable returns 9,597,529 96,817,603 980,645,201
Nontaxable returns 3,311 -- --
All other taxes
Penalty
tax on
Total qualified
retirement
plans
Number Number
Size of adjusted of Amount of
gross income returns returns
(38) (39) (40)
All returns 18,762,983 39,485,472 4,334,527
No adjusted gross income 167,627 270,598 24,426
$1 under $5,000 933,404 408,704 42,464
$5,000 under $10,000 1,712,772 1,446,417 98,313
$10,000 under $15,000 1,492,895 1,653,886 166,158
$15,000 under $20,000 1,186,233 1,589,812 218,150
$20,000 under $25,000 1,098,273 1,497,953 267,574
$25,000 under $30,000 1,002,261 1,520,387 252,739
$30,000 under $40,000 1,800,541 2,803,922 559,112
$40,000 under $50,000 1,681,947 2,693,357 563,623
$50,000 under $75,000 3,022,021 6,256,244 966,916
$75,000 under $100,000 1,682,518 4,056,348 586,434
$100,000 under $200,000 1,986,446 7,600,858 506,494
$200,000 under $500,000 740,932 4,575,736 72,005
$500,000 under $1,000,000 152,510 1,259,122 6,455
$1,000,000 under $1,500,000 40,981 438,470 1,687
$1,500,000 under $2,000,000 18,802 245,814 611
$2,000,000 under $5,000,000 28,481 461,426 946
$5,000,000 under
$10,000,000 8,291 234,317 255
$10,000,000 or more 6,047 472,098 164
Taxable returns 13,967,060 33,873,437 3,812,736
Nontaxable returns 4,795,923 5,612,035 521,791
All other taxes
Penalty
tax on
qualified Self-employment tax
retirement
plans
Number
Size of adjusted Amount of Amount
gross income returns
(41) (42) (43)
All returns 3,414,692 14,300,140 34,778,824
No adjusted gross income 22,568 143,050 233,158
$1 under $5,000 3,984 869,380 395,080
$5,000 under $10,000 23,539 1,577,727 1,415,291
$10,000 under $15,000 39,450 1,249,459 1,576,929
$15,000 under $20,000 70,895 945,960 1,485,407
$20,000 under $25,000 86,352 830,917 1,398,078
$25,000 under $30,000 88,176 748,400 1,421,578
$30,000 under $40,000 245,000 1,257,046 2,531,799
$40,000 under $50,000 277,389 1,154,337 2,395,153
$50,000 under $75,000 736,230 2,091,014 5,425,352
$75,000 under $100,000 623,372 1,118,088 3,420,447
$100,000 under $200,000 894,970 1,458,547 6,564,831
$200,000 under $500,000 253,769 640,758 4,128,446
$500,000 under $1,000,000 33,633 130,708 1,128,035
$1,000,000 under $1,500,000 5,364 34,955 368,395
$1,500,000 under $2,000,000 3,651 15,781 202,441
$2,000,000 under $5,000,000 4,210 22,925 327,471
$5,000,000 under
$10,000,000 1,446 6,536 140,668
$10,000,000 or more 694 4,551 220,266
Taxable returns 3,244,128 10,080,911 29,499,346
Nontaxable returns 170,564 4,219,229 5,279,478
All other taxes
Social Security Household
taxes employment
on tip income tax
Number Number
Size of adjusted of Amount of
gross income returns returns
(44) (45) (46)
All returns 265,007 35,753 259,906
No adjusted gross income * 711 * 8 4,949
$1 under $5,000 23,855 694 * 3,883
$5,000 under $10,000 46,034 2,383 2,145
$10,000 under $15,000 61,773 10,131 9,726
$15,000 under $20,000 25,249 10,002 7,242
$20,000 under $25,000 12,711 1,920 5,801
$25,000 under $30,000 * 14,854 * 1,954 5,395
$30,000 under $40,000 19,714 2,316 10,744
$40,000 under $50,000 16,808 2,518 4,313
$50,000 under $75,000 24,904 1,135 19,185
$75,000 under $100,000 * 9,010 * 1,153 7,427
$100,000 under $200,000 * 9,147 * 1,527 56,726
$200,000 under $500,000 -- -- 68,883
$500,000 under $1,000,000 * 194 * 5 27,467
$1,000,000 under $1,500,000 * 41 * 8 8,439
$1,500,000 under $2,000,000 -- -- 4,338
$2,000,000 under $5,000,000 * 3 (1) 7,839
$5,000,000 under
$10,000,000 -- -- 2,795
$10,000,000 or more -- -- 2,610
Taxable returns 177,028 25,785 226,139
Nontaxable returns 87,979 9,968 33,767
All
other
taxes
House-
hold Earned income credit
employ- used to offset
ment all other taxes
tax
Number
Size of adjusted Amount of Amount
gross income returns
(47) (48) (49)
All returns 795,638 3,147,876 2,523,703
No adjusted gross income 11,812 56,947 25,738
$1 under $5,000 * 8,866 474,671 130,012
$5,000 under $10,000 4,677 1,059,937 780,037
$10,000 under $15,000 27,109 610,635 715,870
$15,000 under $20,000 22,615 454,880 540,825
$20,000 under $25,000 11,505 321,490 257,556
$25,000 under $30,000 8,478 154,801 72,375
$30,000 under $40,000 23,393 14,515 1,288
$40,000 under $50,000 17,120 -- --
$50,000 under $75,000 85,111 -- --
$75,000 under $100,000 6,829 -- --
$100,000 under $200,000 116,164 -- --
$200,000 under $500,000 187,870 -- --
$500,000 under $1,000,000 93,056 -- --
$1,000,000 under $1,500,000 34,130 -- --
$1,500,000 under $2,000,000 20,425 -- --
$2,000,000 under $5,000,000 50,306 -- --
$5,000,000 under
$10,000,000 25,107 -- --
$10,000,000 or more 41,066 -- --
Taxable returns 648,265 -- --
Nontaxable returns 147,373 3,147,876 2,523,703
Tax
payments
Total tax liablity Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(50) (51) (52)
All returns 99,472,412 1,017,470,509 119,371,325
No adjusted gross income 149,951 362,895 387,115
$1 under $5,000 3,032,237 616,912 9,591,959
$5,000 under $10,000 6,159,121 2,556,617 10,463,765
$10,000 under $15,000 7,263,400 6,106,627 10,516,054
$15,000 under $20,000 7,790,965 10,280,912 10,856,582
$20,000 under $25,000 7,779,447 14,349,093 9,596,322
$25,000 under $30,000 7,454,327 17,816,882 8,168,147
$30,000 under $40,000 13,132,818 42,991,406 13,285,087
$40,000 under $50,000 10,283,618 48,418,390 10,280,564
$50,000 under $75,000 16,992,480 121,992,186 16,903,412
$75,000 under $100,000 8,584,637 103,859,528 8,548,689
$100,000 under $200,000 8,079,396 191,635,766 8,027,316
$200,000 under $500,000 2,134,597 151,030,064 2,114,677
$500,000 under $1,000,000 395,875 77,280,687 393,176
$1,000,000 under $1,500,000 99,449 35,587,762 98,933
$1,500,000 under $2,000,000 44,559 22,766,957 44,332
$2,000,000 under $5,000,000 66,722 58,688,009 66,456
$5,000,000 under
$10,000,000 17,601 34,566,843 17,546
$10,000,000 or more 11,214 76,562,973 11,193
Taxable returns 96,809,221 1,014,512,911 92,963,366
Nontaxable returns 2,663,191 2,957,598 26,407,959
Tax payments
Total Income tax withheld
Number
Size of adjusted Amount of Amount
gross income returns
(53) (54) (55)
All returns 1,051,594,465 113,733,442 763,901,388
No adjusted gross income 2,193,723 294,722 1,112,655
$1 under $5,000 2,257,617 9,369,215 1,927,402
$5,000 under $10,000 6,253,019 10,109,974 5,663,336
$10,000 under $15,000 11,273,288 9,978,918 10,180,220
$15,000 under $20,000 17,401,395 10,277,530 15,943,225
$20,000 under $25,000 22,018,698 9,158,737 20,277,737
$25,000 under $30,000 24,443,566 7,817,095 22,692,049
$30,000 under $40,000 55,081,274 12,695,660 50,678,954
$40,000 under $50,000 58,935,250 9,814,727 53,730,061
$50,000 under $75,000 139,642,043 16,148,717 124,886,724
$75,000 under $100,000 109,889,688 8,170,721 96,012,742
$100,000 under $200,000 188,415,580 7,502,553 150,492,058
$200,000 under $500,000 138,762,674 1,861,839 90,023,015
$500,000 under $1,000,000 69,501,992 332,894 38,281,578
$1,000,000 under $1,500,000 31,812,848 82,705 15,514,260
$1,500,000 under $2,000,000 20,129,962 36,750 9,252,945
$2,000,000 under $5,000,000 51,735,338 55,907 22,727,045
$5,000,000 under
$10,000,000 30,815,033 15,057 12,347,413
$10,000,000 or more 71,031,476 9,720 22,157,969
Taxable returns 1,026,988,598 88,154,525 742,921,108
Nontaxable returns 24,605,867 25,578,917 20,980,280
Tax payments
Payments
with
Estimated tax payments request
for
extension
of filing
time
Number Number
Size of adjusted of Amount of
gross income returns returns
(56) (57) (58)
All returns 13,326,668 221,621,893 1,610,938
No adjusted gross income 95,148 823,570 19,481
$1 under $5,000 210,439 296,001 65,243
$5,000 under $10,000 402,080 493,429 65,884
$10,000 under $15,000 658,508 978,014 55,724
$15,000 under $20,000 813,466 1,354,974 63,862
$20,000 under $25,000 712,348 1,588,716 53,459
$25,000 under $30,000 644,522 1,647,968 55,125
$30,000 under $40,000 1,258,092 4,119,525 102,092
$40,000 under $50,000 1,117,939 4,875,553 98,763
$50,000 under $75,000 2,346,511 14,003,378 193,071
$75,000 under $100,000 1,476,909 12,925,044 147,049
$100,000 under $200,000 2,199,885 33,792,028 320,671
$200,000 under $500,000 992,879 41,962,328 218,549
$500,000 under $1,000,000 232,453 25,446,840 76,317
$1,000,000 under $1,500,000 66,205 12,648,209 26,155
$1,500,000 under $2,000,000 30,798 8,264,195 12,869
$2,000,000 under $5,000,000 46,755 20,740,318 22,776
$5,000,000 under
$10,000,000 12,980 11,687,561 7,679
$10,000,000 or more 8,750 23,974,241 6,167
Taxable returns 12,335,396 218,500,841 1,467,767
Nontaxable returns 991,272 3,121,052 143,180
Tax payments
Payments
with Excess Social
request Security
for taxes withheld
extension
of filing
time
Number
Size of adjusted Amount of Amount
gross income returns
(59) (60) (61)
All returns 63,396,711 1,640,582 2,184,849
No adjusted gross income 156,647 3,084 5,134
$1 under $5,000 31,025 * 218 * 378
$5,000 under $10,000 91,746 * 230 * 309
$10,000 under $15,000 102,972 * 1,982 * 4,664
$15,000 under $20,000 96,095 * 51 * 63
$20,000 under $25,000 136,314 * 2,971 * 1,294
$25,000 under $30,000 89,782 * 2,094 * 1,613
$30,000 under $40,000 230,601 * 748 * 646
$40,000 under $50,000 279,383 * 2,024 * 2,369
$50,000 under $75,000 717,898 59,264 16,545
$75,000 under $100,000 727,348 391,238 217,034
$100,000 under $200,000 3,111,080 799,691 928,430
$200,000 under $500,000 6,035,143 294,783 734,837
$500,000 under $1,000,000 5,610,105 48,534 154,210
$1,000,000 under $1,500,000 3,601,572 13,735 45,287
$1,500,000 under $2,000,000 2,591,407 5,950 19,996
$2,000,000 under $5,000,000 8,225,626 9,610 34,037
$5,000,000 under
$10,000,000 6,764,137 2,691 11,262
$10,000,000 or more 24,797,832 1,683 6,739
Taxable returns 63,026,414 1,629,400 2,171,425
Nontaxable returns 370,296 11,182 13,424
Credit from regulated
Tax payments
Credit for Credit
Federal tax from
on gasoline regulated
and special investment
fuels companies
Number Number
Size of adjusted of Amount of
gross income returns returns
(62) (63) (64)
All returns 395,555 90,578 50,698
No adjusted gross income 25,146 8,159 2,303
$1 under $5,000 11,501 2,533 * 1,923
$5,000 under $10,000 25,782 4,200 --
$10,000 under $15,000 27,465 3,709 * 4,010
$15,000 under $20,000 30,819 4,833 * 3,941
$20,000 under $25,000 21,550 6,989 * 2,828
$25,000 under $30,000 37,856 9,932 * 2,028
$30,000 under $40,000 50,841 9,292 * 6,643
$40,000 under $50,000 34,819 8,362 * 5,970
$50,000 under $75,000 65,746 12,734 * 2,985
$75,000 under $100,000 33,235 6,528 * 4,615
$100,000 under $200,000 23,180 8,529 6,525
$200,000 under $500,000 5,269 1,476 4,928
$500,000 under $1,000,000 1,125 1,635 1,018
$1,000,000 under $1,500,000 497 462 339
$1,500,000 under $2,000,000 126 83 157
$2,000,000 under $5,000,000 358 683 284
$5,000,000 under
$10,000,000 126 150 108
$10,000,000 or more 114 289 91
Taxable returns 284,370 62,291 41,418
Nontaxable returns 111,185 28,287 9,280
Tax payments
Credit
from
regulated Additional child
invest- tax credit
ment
companies
Number
Size of adjusted Amount of Amount
gross income returns
(65) (66) (67)
All returns 399,047 1,104,143 977,641
No adjusted gross income 87,557 177,324 200,591
$1 under $5,000 * 278 10,537 6,857
$5,000 under $10,000 -- 15,455 8,740
$10,000 under $15,000 * 3,710 23,520 25,799
$15,000 under $20,000 * 2,205 49,568 56,261
$20,000 under $25,000 * 7,647 211,644 157,906
$25,000 under $30,000 * 2,221 255,681 222,860
$30,000 under $40,000 * 42,257 225,904 175,392
$40,000 under $50,000 * 39,522 85,855 70,218
$50,000 under $75,000 * 4,764 48,616 52,969
$75,000 under $100,000 * 993 29 43
$100,000 under $200,000 83,455 * 10 * 5
$200,000 under $500,000 5,874 -- --
$500,000 under $1,000,000 7,623 -- --
$1,000,000 under $1,500,000 3,057 -- --
$1,500,000 under $2,000,000 1,335 -- --
$2,000,000 under $5,000,000 7,630 -- --
$5,000,000 under
$10,000,000 4,511 -- --
$10,000,000 or more 94,406 -- --
Taxable returns 306,519 14,342 16,887
Nontaxable returns 92,529 1,089,801 960,754
Over-
payment
Earned income
credit, Total
refundable portion
Number Number
Size of adjusted of Amount of
gross income returns returns
(68) (69) (70)
All returns 16,125,542 27,803,959 95,921,082
No adjusted gross income 54,076 60,297 538,660
$1 under $5,000 2,479,032 1,709,956 9,739,391
$5,000 under $10,000 4,131,202 7,281,273 10,362,928
$10,000 under $15,000 3,438,424 9,449,171 9,759,311
$15,000 under $20,000 3,347,043 6,529,204 9,457,657
$20,000 under $25,000 1,905,655 2,325,848 8,174,040
$25,000 under $30,000 730,693 443,555 6,646,719
$30,000 under $40,000 39,418 4,656 10,476,699
$40,000 under $50,000 -- -- 7,765,945
$50,000 under $75,000 -- -- 12,122,068
$75,000 under $100,000 -- -- 5,347,660
$100,000 under $200,000 -- -- 4,353,221
$200,000 under $500,000 -- -- 912,831
$500,000 under $1,000,000 -- -- 157,682
$1,000,000 under $1,500,000 -- -- 42,157
$1,500,000 under $2,000,000 -- -- 18,859
$2,000,000 under $5,000,000 -- -- 29,975
$5,000,000 under
$10,000,000 -- -- 8,848
$10,000,000 or more -- -- 6,431
Taxable returns -- -- 67,899,190
Nontaxable returns 16,125,542 27,803,959 28,021,892
Overpayment
Total Refunded
Number
Size of adjusted Amount of Amount
gross income returns
(71) (72) (73)
All returns 196,198,780 93,000,030 167,577,365
No adjusted gross income 2,262,526 511,736 2,013,952
$1 under $5,000 3,820,170 9,674,662 3,759,845
$5,000 under $10,000 11,883,884 10,279,167 11,798,610
$10,000 under $15,000 15,924,209 9,601,263 15,697,538
$15,000 under $20,000 15,222,647 9,285,551 14,990,528
$20,000 under $25,000 11,696,810 8,007,257 11,446,266
$25,000 under $30,000 9,049,412 6,526,391 8,847,475
$30,000 under $40,000 16,080,795 10,229,922 15,608,376
$40,000 under $50,000 14,652,812 7,536,430 14,158,180
$50,000 under $75,000 28,580,556 11,655,083 27,245,371
$75,000 under $100,000 15,405,310 5,080,940 14,261,562
$100,000 under $200,000 18,688,302 3,867,368 15,273,952
$200,000 under $500,000 10,609,574 625,588 6,012,179
$500,000 under $1,000,000 5,314,537 78,343 2,119,718
$1,000,000 under $1,500,000 2,572,956 17,761 847,770
$1,500,000 under $2,000,000 1,692,362 7,239 520,765
$2,000,000 under $5,000,000 4,191,067 10,706 1,154,639
$5,000,000 under
$10,000,000 2,601,069 2,834 635,735
$10,000,000 or more 5,949,784 1,790 1,184,905
Taxable returns 144,382,964 65,203,891 116,509,574
Nontaxable returns 51,815,817 27,796,139 51,067,791
Overpayment
Credit to 2001 Tax due
estimated at time
tax of filing
Number Number
Size of adjusted of Amount of
gross income returns returns
(74) (75) (76)
All returns 4,255,216 28,621,415 30,624,423
No adjusted gross income 39,271 248,575 101,035
$1 under $5,000 87,929 60,325 2,012,351
$5,000 under $10,000 134,978 85,274 1,850,621
$10,000 under $15,000 231,033 226,670 2,002,815
$15,000 under $20,000 258,225 232,119 2,108,992
$20,000 under $25,000 259,666 250,544 1,764,799
$25,000 under $30,000 177,271 201,937 1,700,606
$30,000 under $40,000 379,139 472,419 3,021,350
$40,000 under $50,000 344,539 494,632 2,621,393
$50,000 under $75,000 693,115 1,335,185 4,919,956
$75,000 under $100,000 406,607 1,143,748 3,233,443
$100,000 under $200,000 697,539 3,414,350 3,704,985
$200,000 under $500,000 371,015 4,597,395 1,213,817
$500,000 under $1,000,000 96,578 3,194,819 236,361
$1,000,000 under $1,500,000 29,269 1,725,186 56,700
$1,500,000 under $2,000,000 13,789 1,171,597 25,454
$2,000,000 under $5,000,000 22,595 3,036,428 36,345
$5,000,000 under
$10,000,000 7,103 1,965,334 8,655
$10,000,000 or more 5,556 4,764,879 4,748
Taxable returns 3,877,660 27,873,389 28,794,419
Nontaxable returns 377,555 748,026 1,830,003
Tax due Predetermined
at time estimated
of filing tax penalty
Number
Size of adjusted Amount of Amount
gross income returns
(77) (78) (79)
All returns 134,944,362 5,813,524 1,441,719
No adjusted gross income 179,844 19,592 3,228
$1 under $5,000 469,517 16,044 1,406
$5,000 under $10,000 915,793 152,089 8,633
$10,000 under $15,000 1,321,318 208,280 16,793
$15,000 under $20,000 1,569,670 276,599 21,323
$20,000 under $25,000 1,602,889 287,196 25,485
$25,000 under $30,000 1,821,480 319,761 29,707
$30,000 under $40,000 3,906,471 557,772 54,702
$40,000 under $50,000 4,151,604 546,751 71,509
$50,000 under $75,000 11,040,037 1,104,593 152,139
$75,000 under $100,000 9,497,249 798,826 122,109
$100,000 under $200,000 22,177,940 943,617 269,456
$200,000 under $500,000 23,159,410 433,284 282,447
$500,000 under $1,000,000 13,249,211 94,784 155,978
$1,000,000 under $1,500,000 6,404,193 23,298 56,323
$1,500,000 under $2,000,000 4,361,584 10,265 32,227
$2,000,000 under $5,000,000 11,211,442 15,023 67,703
$5,000,000 under
$10,000,000 6,384,609 3,668 31,730
$10,000,000 or more 11,520,102 2,082 38,821
Taxable returns 133,314,430 5,515,570 1,411,852
Nontaxable returns 1,629,932 297,954 29,867
* Estimate should be used with caution because of the
small number of sample returns on which it is based.
** Data combined to prevent disclosure of specific
taxpayer information
(1) Less than $500.
NOTE: Detail may not add to totals because of rounding.
Table 3.--Returns with Itemized Deductions, by Size of
Adjusted Gross Income
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Itemized
deductions
in excess
of
limitation
Total itemized Number
Size of adjusted Number of deductions in of
gross income returns taxable income returns
(1) (2) (3)
All returns 42,534,320 822,360,510 6,030,417
Under $5,000 185,173 2,133,138 --
$5,000 under $10,000 467,842 5,257,582 --
$10,000 under $15,000 841,274 9,646,982 --
$15,000 under $20,000 1,214,471 13,541,912 --
$20,000 under $25,000 1,529,850 17,382,730 --
$25,000 under $30,000 1,811,190 20,034,800 --
$30,000 under $35,000 2,146,335 24,919,429 --
$35,000 under $40,000 2,198,950 25,981,825 --
$40,000 under $45,000 2,416,255 29,297,001 --
$45,000 under $50,000 2,221,183 28,748,006 --
$50,000 under $55,000 2,233,609 30,303,570 --
$55,000 under $60,000 2,283,792 32,196,179 --
$60,000 under $75,000 6,187,245 93,278,153 74,835
$75,000 under $100,000 6,972,333 121,230,747 57,219
$100,000 under $200,000 7,249,967 175,201,318 3,324,258
$200,000 under $500,000 1,994,390 84,614,841 1,994,006
$500,000 under $1,000,000 361,512 29,659,832 361,268
$1,000,000 under $1,500,000 89,027 11,970,414 88,982
$1,500,000 under $2,000,000 40,698 7,148,217 40,662
$2,000,000 under $5,000,000 61,691 17,722,035 61,669
$5,000,000 under $10,000,000 16,647 10,770,346 16,636
$10,000,000 or more 10,886 31,321,453 10,883
Taxable returns 39,550,580 767,001,120 6,025,379
Nontaxable returns 2,983,740 55,359,390 5,038
Itemized
deductions Medical and dental
in excess expenses deduction
of
limitation
Number
Size of adjusted Amount of Amount
gross income returns
(4) (5) (6)
All returns 38,066,131 6,513,104 39,251,004
Under $5,000 -- 102,588 746,588
$5,000 under $10,000 -- 268,606 1,749,230
$10,000 under $15,000 -- 522,045 3,698,685
$15,000 under $20,000 -- 621,768 3,598,293
$20,000 under $25,000 -- 582,517 3,249,117
$25,000 under $30,000 -- 574,938 2,769,630
$30,000 under $35,000 -- 597,341 2,970,842
$35,000 under $40,000 -- 494,344 2,175,310
$40,000 under $45,000 -- 451,145 1,987,465
$45,000 under $50,000 -- 371,045 1,810,004
$50,000 under $55,000 -- 283,333 2,001,210
$55,000 under $60,000 -- 291,066 1,794,836
$60,000 under $75,000 11,093 605,275 3,424,358
$75,000 under $100,000 33,609 434,841 2,729,312
$100,000 under $200,000 2,806,796 278,840 3,366,150
$200,000 under $500,000 9,457,684 30,611 969,548
$500,000 under $1,000,000 5,907,383 2,325 168,826
$1,000,000 under $1,500,000 2,836,520 322 26,163
$1,500,000 under $2,000,000 1,875,807 91 6,797
$2,000,000 under $5,000,000 4,910,560 ** 63 ** 8,640
$5,000,000 under $10,000,000 2,931,973 -- --
$10,000,000 or more 7,294,704 ** **
Taxable returns 38,026,749 5,047,421 23,716,222
Nontaxable returns 39,382 1,465,683 15,534,782
Medical
and dental
Medical and dental expenses
expenses limitation
Number Number
Size of adjusted of Amount of
gross income returns returns
(7) (8) (9)
All returns 6,513,104 60,138,116 6,513,104
Under $5,000 102,588 768,644 102,588
$5,000 under $10,000 268,606 1,906,068 268,606
$10,000 under $15,000 522,045 4,193,857 522,045
$15,000 under $20,000 621,768 4,416,973 621,768
$20,000 under $25,000 582,517 4,236,765 582,517
$25,000 under $30,000 574,938 3,955,115 574,938
$30,000 under $35,000 597,341 4,424,995 597,341
$35,000 under $40,000 494,344 3,568,321 494,344
$40,000 under $45,000 451,145 3,424,864 451,145
$45,000 under $50,000 371,045 3,130,984 371,045
$50,000 under $55,000 283,333 3,115,379 283,333
$55,000 under $60,000 291,066 3,050,138 291,066
$60,000 under $75,000 605,275 6,452,983 605,275
$75,000 under $100,000 434,841 5,500,800 434,841
$100,000 under $200,000 278,840 6,015,001 278,840
$200,000 under $500,000 30,611 1,594,042 30,611
$500,000 under $1,000,000 2,325 284,485 2,325
$1,000,000 under $1,500,000 322 55,337 322
$1,500,000 under $2,000,000 91 18,284 91
$2,000,000 under $5,000,000 ** 63 ** 25,081 ** 63
$5,000,000 under $10,000,000 -- -- --
$10,000,000 or more ** ** **
Taxable returns 5,047,421 42,475,081 5,047,421
Nontaxable returns 1,465,683 17,663,035 1,465,683
Taxes paid deduction
Medical
and dental
expenses Total
limitation
Number
Size of adjusted Amount of Amount
gross income returns
(10) (11) (12)
All returns 20,887,112 41,823,554 294,711,547
Under $5,000 22,056 156,863 335,742
$5,000 under $10,000 156,838 420,204 864,143
$10,000 under $15,000 495,171 743,650 1,433,953
$15,000 under $20,000 818,680 1,152,817 2,320,364
$20,000 under $25,000 987,648 1,478,961 3,157,207
$25,000 under $30,000 1,185,485 1,729,389 4,031,585
$30,000 under $35,000 1,454,153 2,092,603 5,331,618
$35,000 under $40,000 1,393,011 2,160,214 6,231,441
$40,000 under $45,000 1,437,398 2,378,761 7,527,477
$45,000 under $50,000 1,320,981 2,197,260 7,665,693
$50,000 under $55,000 1,114,169 2,196,679 8,342,101
$55,000 under $60,000 1,255,302 2,263,917 9,112,106
$60,000 under $75,000 3,028,626 6,129,137 28,329,327
$75,000 under $100,000 2,771,488 6,944,641 40,520,952
$100,000 under $200,000 2,648,851 7,213,302 66,817,363
$200,000 under $500,000 624,494 1,987,720 40,794,807
$500,000 under $1,000,000 115,659 359,655 17,014,261
$1,000,000 under $1,500,000 29,174 88,547 7,337,682
$1,500,000 under $2,000,000 11,487 40,475 4,620,745
$2,000,000 under $5,000,000 ** 16,440 61,408 11,404,625
$5,000,000 under $10,000,000 -- 16,548 6,663,493
$10,000,000 or more ** 10,802 14,854,864
Taxable returns 18,758,859 39,085,129 286,460,189
Nontaxable returns 2,128,253 2,738,426 8,251,358
Taxes paid deduction
State and local Real estate
income taxes taxes
Number Number
Size of adjusted of Amount of
gross income returns returns
(13) (14) (15)
All returns 35,423,007 191,767,087 37,110,606
Under $5,000 76,861 66,035 129,453
$5,000 under $10,000 226,893 205,448 334,972
$10,000 under $15,000 467,415 322,961 594,696
$15,000 under $20,000 791,733 547,901 953,356
$20,000 under $25,000 1,156,362 978,432 1,198,602
$25,000 under $30,000 1,390,253 1,487,559 1,354,417
$30,000 under $35,000 1,709,440 2,240,274 1,728,363
$35,000 under $40,000 1,816,827 2,864,181 1,808,102
$40,000 under $45,000 2,059,588 3,554,951 2,031,397
$45,000 under $50,000 1,867,063 3,891,202 1,903,623
$50,000 under $55,000 1,883,219 4,379,694 1,959,475
$55,000 under $60,000 1,982,158 4,919,142 2,025,157
$60,000 under $75,000 5,382,112 15,857,737 5,564,519
$75,000 under $100,000 6,005,095 23,503,377 6,394,238
$100,000 under $200,000 6,329,717 42,268,192 6,716,278
$200,000 under $500,000 1,753,529 29,472,576 1,864,757
$500,000 under $1,000,000 325,068 13,788,809 342,275
$1,000,000 under $1,500,000 81,047 6,310,023 83,969
$1,500,000 under $2,000,000 37,020 4,063,140 38,276
$2,000,000 under $5,000,000 56,545 10,372,037 58,513
$5,000,000 under $10,000,000 15,141 6,255,008 15,787
$10,000,000 or more 9,920 14,418,408 10,382
Taxable returns 33,545,441 189,328,187 34,759,414
Nontaxable returns 1,877,566 2,438,901 2,351,191
Taxes paid deduction
Real estate
taxes Personal property taxes
Number
Size of adjusted Amount of Amount
gross income returns
(16) (17) (18)
All returns 93,298,821 19,623,180 7,825,758
Under $5,000 256,650 43,877 11,397
$5,000 under $10,000 598,481 164,919 44,192
$10,000 under $15,000 1,032,123 283,003 70,286
$15,000 under $20,000 1,593,678 491,672 136,722
$20,000 under $25,000 1,953,972 609,560 187,017
$25,000 under $30,000 2,244,844 738,529 225,171
$30,000 under $35,000 2,722,040 938,481 304,945
$35,000 under $40,000 2,969,665 958,383 314,998
$40,000 under $45,000 3,573,864 1,149,986 344,607
$45,000 under $50,000 3,337,819 1,054,025 330,631
$50,000 under $55,000 3,540,054 1,052,906 367,394
$55,000 under $60,000 3,758,410 1,123,518 367,468
$60,000 under $75,000 11,206,917 2,997,443 1,092,813
$75,000 under $100,000 15,459,987 3,369,624 1,364,036
$100,000 under $200,000 22,437,750 3,491,844 1,708,975
$200,000 under $500,000 10,530,772 893,709 607,557
$500,000 under $1,000,000 2,969,178 163,295 161,428
$1,000,000 under $1,500,000 941,572 39,802 50,703
$1,500,000 under $2,000,000 499,424 17,994 32,019
$2,000,000 under $5,000,000 927,829 27,730 56,626
$5,000,000 under $10,000,000 361,586 7,643 23,696
$10,000,000 or more 382,207 5,235 23,077
Taxable returns 88,028,178 18,490,194 7,392,792
Nontaxable returns 5,270,642 1,132,986 432,965
Interest
Taxes paid deduction paid
deduction
Other taxes Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(19) (20) (21)
All returns 3,334,745 1,819,882 35,405,336
Under $5,000 5,985 1,659 124,371
$5,000 under $10,000 15,629 16,022 298,881
$10,000 under $15,000 32,161 8,583 486,274
$15,000 under $20,000 96,394 42,062 818,511
$20,000 under $25,000 96,751 37,785 1,123,537
$25,000 under $30,000 111,705 74,012 1,336,647
$30,000 under $35,000 134,514 64,359 1,673,815
$35,000 under $40,000 159,927 82,598 1,800,832
$40,000 under $45,000 173,141 54,055 2,010,985
$45,000 under $50,000 173,864 106,041 1,872,242
$50,000 under $55,000 162,538 54,959 1,918,155
$55,000 under $60,000 169,942 67,086 1,999,031
$60,000 under $75,000 483,275 171,860 5,399,740
$75,000 under $100,000 575,293 193,553 6,149,886
$100,000 under $200,000 644,735 402,445 6,232,703
$200,000 under $500,000 225,400 183,903 1,676,420
$500,000 under $1,000,000 45,303 94,847 300,433
$1,000,000 under $1,500,000 11,499 35,384 74,059
$1,500,000 under $2,000,000 5,219 26,162 33,232
$2,000,000 under $5,000,000 7,764 48,133 51,763
$5,000,000 under $10,000,000 2,211 23,203 14,212
$10,000,000 or more 1,497 31,172 9,606
Taxable returns 3,170,219 1,711,032 33,134,951
Nontaxable returns 164,526 108,850 2,270,385
Interest paid deduction
Home mortgage interest
Total Total
Number
Size of adjusted Amount of Amount
gross income returns
(22) (23) (24)
All returns 322,931,506 34,914,116 299,963,368
Under $5,000 899,295 121,826 876,463
$5,000 under $10,000 2,003,399 291,526 1,957,339
$10,000 under $15,000 2,901,103 473,451 2,809,412
$15,000 under $20,000 4,933,748 805,084 4,835,728
$20,000 under $25,000 7,020,985 1,114,074 6,946,519
$25,000 under $30,000 8,150,290 1,327,579 8,087,225
$30,000 under $35,000 10,609,159 1,665,895 10,491,188
$35,000 under $40,000 11,388,885 1,788,674 11,197,662
$40,000 under $45,000 13,068,077 2,000,693 12,918,370
$45,000 under $50,000 12,500,987 1,862,979 12,391,614
$50,000 under $55,000 13,420,698 1,910,545 13,279,564
$55,000 under $60,000 14,597,647 1,983,378 14,344,228
$60,000 under $75,000 41,807,855 5,362,960 41,163,824
$75,000 under $100,000 52,338,489 6,094,347 51,505,319
$100,000 under $200,000 70,433,686 6,099,429 68,144,539
$200,000 under $500,000 30,709,821 1,589,776 27,434,041
$500,000 under $1,000,000 9,356,006 271,359 6,680,087
$1,000,000 under $1,500,000 3,194,560 63,882 1,853,344
$1,500,000 under $2,000,000 1,699,315 27,661 881,978
$2,000,000 under $5,000,000 4,063,134 41,846 1,462,055
$5,000,000 under $10,000,000 2,239,746 10,636 420,462
$10,000,000 or more 5,594,621 6,514 282,408
Taxable returns 300,808,177 32,674,243 279,606,525
Nontaxable returns 22,123,329 2,239,874 20,356,843
Interest paid deduction
Home mortgage interest
Paid to financial Paid to
institutions individuals
Number Number
Size of adjusted of Amount of
gross income returns returns
(25) (26) (27)
All returns 34,329,856 292,875,666 1,789,783
Under $5,000 117,479 839,691 6,716
$5,000 under $10,000 286,224 1,932,804 9,401
$10,000 under $15,000 463,695 2,745,758 17,758
$15,000 under $20,000 787,726 4,707,654 33,799
$20,000 under $25,000 1,082,353 6,649,583 70,141
$25,000 under $30,000 1,308,452 7,956,081 43,184
$30,000 under $35,000 1,644,307 10,317,865 54,793
$35,000 under $40,000 1,746,420 10,884,227 87,289
$40,000 under $45,000 1,974,989 12,656,556 78,586
$45,000 under $50,000 1,839,467 12,114,127 74,592
$50,000 under $55,000 1,882,818 12,983,870 79,467
$55,000 under $60,000 1,946,637 14,036,950 102,315
$60,000 under $75,000 5,272,674 40,190,854 277,851
$75,000 under $100,000 5,994,084 50,299,418 337,284
$100,000 under $200,000 6,002,788 66,559,378 384,643
$200,000 under $500,000 1,565,241 26,759,158 105,003
$500,000 under $1,000,000 266,996 6,495,284 18,182
$1,000,000 under $1,500,000 62,698 1,801,860 3,575
$1,500,000 under $2,000,000 27,003 850,508 1,841
$2,000,000 under $5,000,000 41,003 1,412,397 2,458
$5,000,000 under $10,000,000 10,431 407,579 572
$10,000,000 or more 6,373 274,054 333
Taxable returns 32,132,248 273,103,430 1,687,177
Nontaxable returns 2,197,608 19,772,225 102,606
Interest paid deduction
Home
mortgage
interest
Paid to
individuals Deductible points
Number
Size of adjusted Amount of Amount
gross income returns
(28) (29) (30)
All returns 7,087,712 2,370,610 1,515,402
Under $5,000 36,772 * 2,458 * 4,612
$5,000 under $10,000 24,535 16,429 10,890
$10,000 under $15,000 63,655 29,242 9,983
$15,000 under $20,000 128,074 39,727 40,224
$20,000 under $25,000 296,936 30,951 31,170
$25,000 under $30,000 131,144 52,424 18,300
$30,000 under $35,000 173,323 60,888 53,782
$35,000 under $40,000 313,435 92,999 73,135
$40,000 under $45,000 261,814 100,075 89,613
$45,000 under $50,000 277,487 89,224 59,441
$50,000 under $55,000 295,694 85,188 46,903
$55,000 under $60,000 307,278 108,510 53,854
$60,000 under $75,000 972,970 366,999 277,536
$75,000 under $100,000 1,205,900 464,284 238,369
$100,000 under $200,000 1,585,161 580,577 337,182
$200,000 under $500,000 674,882 195,846 112,352
$500,000 under $1,000,000 184,803 36,782 35,659
$1,000,000 under $1,500,000 51,484 7,774 8,005
$1,500,000 under $2,000,000 31,470 3,526 4,068
$2,000,000 under $5,000,000 49,658 4,931 7,563
$5,000,000 under $10,000,000 12,883 1,128 1,574
$10,000,000 or more 8,354 649 1,188
Taxable returns 6,503,095 2,263,612 1,400,583
Nontaxable returns 584,618 106,998 114,820
Charitable
Interest paid deduction contributions
deduction
Investment interest
deduction Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(31) (32) (33)
All returns 2,106,698 21,452,736 37,524,825
Under $5,000 8,157 18,220 105,918
$5,000 under $10,000 21,013 35,170 312,660
$10,000 under $15,000 26,985 81,708 619,770
$15,000 under $20,000 35,248 57,796 970,756
$20,000 under $25,000 27,731 43,296 1,184,519
$25,000 under $30,000 33,693 44,764 1,462,486
$30,000 under $35,000 41,543 64,189 1,756,690
$35,000 under $40,000 47,036 118,089 1,841,652
$40,000 under $45,000 42,361 60,095 2,036,419
$45,000 under $50,000 36,797 49,932 1,885,682
$50,000 under $55,000 48,081 94,231 1,941,014
$55,000 under $60,000 54,858 199,564 2,002,978
$60,000 under $75,000 187,090 366,495 5,583,036
$75,000 under $100,000 257,655 594,801 6,492,353
$100,000 under $200,000 580,130 1,951,965 6,855,354
$200,000 under $500,000 414,926 3,163,428 1,911,698
$500,000 under $1,000,000 132,919 2,640,261 349,686
$1,000,000 under $1,500,000 40,066 1,333,212 86,155
$1,500,000 under $2,000,000 19,032 813,268 39,365
$2,000,000 under $5,000,000 33,001 2,593,516 59,829
$5,000,000 under $10,000,000 10,459 1,817,710 16,199
$10,000,000 or more 7,917 5,311,026 10,609
Taxable returns 1,985,269 19,801,069 35,326,730
Nontaxable returns 121,429 1,651,666 2,198,095
Charitable contributions deduction
Total Cash contributions
Number
Size of adjusted Amount of Amount
gross income returns
(34) (35) (36)
All returns 140,681,631 35,966,582 98,247,539
Under $5,000 75,579 97,003 126,701
$5,000 under $10,000 397,251 290,453 362,741
$10,000 under $15,000 896,509 592,475 765,365
$15,000 under $20,000 1,536,973 922,147 1,361,320
$20,000 under $25,000 2,074,299 1,098,042 1,740,564
$25,000 under $30,000 2,537,826 1,389,039 2,084,085
$30,000 under $35,000 3,352,942 1,665,761 2,661,288
$35,000 under $40,000 3,293,414 1,762,265 2,680,163
$40,000 under $45,000 3,851,907 1,938,087 3,143,353
$45,000 under $50,000 3,821,081 1,776,546 3,096,191
$50,000 under $55,000 3,819,408 1,831,226 3,137,460
$55,000 under $60,000 3,995,957 1,918,679 3,255,418
$60,000 under $75,000 12,774,700 5,332,499 10,616,856
$75,000 under $100,000 17,084,153 6,239,492 14,170,267
$100,000 under $200,000 25,748,246 6,669,400 20,328,778
$200,000 under $500,000 15,763,820 1,886,521 11,780,540
$500,000 under $1,000,000 7,024,522 346,931 4,552,259
$1,000,000 under $1,500,000 3,365,740 85,297 1,949,298
$1,500,000 under $2,000,000 2,164,787 38,994 1,194,253
$2,000,000 under $5,000,000 5,957,446 59,198 3,006,431
$5,000,000 under $10,000,000 4,225,699 16,040 1,813,610
$10,000,000 or more 16,919,373 10,488 4,420,600
Taxable returns 135,942,672 33,886,642 94,339,848
Nontaxable returns 4,738,959 2,079,941 3,907,691
Charitable contributions deduction
Carryover
Other than cash from prior
contributions years
Number Number
Size of adjusted of Amount of
gross income returns returns
(37) (38) (39)
All returns 21,244,043 47,256,104 359,149
Under $5,000 43,778 15,546 8,534
$5,000 under $10,000 118,296 55,842 14,076
$10,000 under $15,000 258,197 133,458 17,943
$15,000 under $20,000 427,007 219,400 24,383
$20,000 under $25,000 580,356 348,553 25,676
$25,000 under $30,000 715,155 425,109 14,618
$30,000 under $35,000 918,521 612,733 29,846
$35,000 under $40,000 964,061 610,162 23,003
$40,000 under $45,000 1,105,032 654,718 13,192
$45,000 under $50,000 1,064,372 652,951 15,131
$50,000 under $55,000 1,028,749 593,036 14,098
$55,000 under $60,000 1,130,256 675,590 12,054
$60,000 under $75,000 3,123,091 2,104,697 32,578
$75,000 under $100,000 3,975,243 3,068,205 42,182
$100,000 under $200,000 4,337,873 5,367,222 37,703
$200,000 under $500,000 1,148,412 4,016,648 21,173
$500,000 under $1,000,000 192,383 2,397,367 6,042
$1,000,000 under $1,500,000 46,628 1,363,698 2,286
$1,500,000 under $2,000,000 20,492 1,081,708 1,123
$2,000,000 under $5,000,000 31,262 3,553,210 1,993
$5,000,000 under $10,000,000 8,681 2,622,844 773
$10,000,000 or more 6,199 16,683,406 744
Taxable returns 20,216,128 46,394,192 283,482
Nontaxable returns 1,027,915 861,912 75,667
Charitable
contributions
deduction
Carryover
from prior Casualty or theft
years loss deduction
Number
Size of adjusted Amount of Amount
gross income returns
(40) (41) (42)
All returns 39,850,925 82,596 1,039,024
Under $5,000 29,146 * 976 * 1,253
$5,000 under $10,000 59,124 * 2,993 * 10,781
$10,000 under $15,000 948,155 * 6,205 * 37,606
$15,000 under $20,000 711,475 * 3,862 * 14,543
$20,000 under $25,000 174,260 * 5,861 * 17,397
$25,000 under $30,000 47,581 * 11,049 * 135,296
$30,000 under $35,000 144,997 * 9,305 * 25,660
$35,000 under $40,000 191,829 * 2,944 * 10,703
$40,000 under $45,000 416,209 * 4,037 * 19,781
$45,000 under $50,000 163,272 * 9,178 * 123,150
$50,000 under $55,000 2,049,692 * 2,129 * 3,517
$55,000 under $60,000 96,570 * 926 * 1,896
$60,000 under $75,000 213,558 * 7,023 * 53,632
$75,000 under $100,000 394,812 * 2,387 * 4,399
$100,000 under $200,000 4,810,574 11,352 374,283
$200,000 under $500,000 3,325,481 2,155 105,202
$500,000 under $1,000,000 2,339,052 120 53,778
$1,000,000 under $1,500,000 857,029 57 25,412
$1,500,000 under $2,000,000 699,027 * 28 * 8,640
$2,000,000 under $5,000,000 2,037,768 ** 10 ** 12,095
$5,000,000 under $10,000,000 1,399,559 ** **
$10,000,000 or more 18,741,753 ** **
Taxable returns 35,620,946 66,183 723,243
Nontaxable returns 4,229,979 16,413 315,782
Miscellaneous deductions subject
to 2% AGI limitation
Unreimbursed
Total after AGI employee
limitation business
expense
Number Number
Size of adjusted of Amount of
gross income returns returns
(43) (44) (45)
All returns 10,107,670 51,241,173 13,950,942
Under $5,000 67,813 69,536 13,480
$5,000 under $10,000 91,944 189,842 28,843
$10,000 under $15,000 207,462 561,488 136,107
$15,000 under $20,000 277,638 1,000,056 262,518
$20,000 under $25,000 384,980 1,678,523 373,154
$25,000 under $30,000 498,701 2,172,015 552,610
$30,000 under $35,000 591,007 2,366,347 699,566
$35,000 under $40,000 668,339 2,676,793 830,101
$40,000 under $45,000 613,414 2,560,832 866,188
$45,000 under $50,000 587,530 2,592,792 769,280
$50,000 under $55,000 562,626 2,402,613 813,804
$55,000 under $60,000 599,640 2,440,958 894,811
$60,000 under $75,000 1,482,009 6,151,140 2,257,253
$75,000 under $100,000 1,610,010 7,496,596 2,643,204
$100,000 under $200,000 1,445,698 9,139,828 2,293,205
$200,000 under $500,000 342,854 3,729,712 444,008
$500,000 under $1,000,000 50,034 1,285,004 52,069
$1,000,000 under $1,500,000 10,908 530,248 9,237
$1,500,000 under $2,000,000 4,899 309,111 3,844
$2,000,000 under $5,000,000 7,295 757,431 5,737
$5,000,000 under $10,000,000 1,914 421,166 1,311
$10,000,000 or more 954 709,140 613
Taxable returns 9,336,182 48,025,254 13,355,613
Nontaxable returns 771,488 3,215,919 595,330
Miscellaneous deductions subject
to 2% AGI limitation
Unreimbursed
employee
business Tax preparation fees
expense
Number
Size of adjusted Amount of Amount
gross income returns
(46) (47) (48)
All returns 52,128,828 17,153,688 4,040,294
Under $5,000 10,587 55,864 12,441
$5,000 under $10,000 85,491 134,669 20,795
$10,000 under $15,000 420,651 291,141 58,668
$15,000 under $20,000 827,171 450,271 81,420
$20,000 under $25,000 1,568,288 593,642 90,308
$25,000 under $30,000 2,122,022 652,964 97,579
$30,000 under $35,000 2,286,917 836,158 114,540
$35,000 under $40,000 2,815,818 919,311 134,260
$40,000 under $45,000 2,747,313 982,563 139,755
$45,000 under $50,000 2,700,150 894,668 148,004
$50,000 under $55,000 2,651,089 868,880 129,196
$55,000 under $60,000 2,714,274 959,761 148,917
$60,000 under $75,000 7,339,848 2,608,608 444,523
$75,000 under $100,000 9,016,719 2,909,389 604,799
$100,000 under $200,000 10,555,469 2,994,903 851,970
$200,000 under $500,000 3,153,584 786,668 518,229
$500,000 under $1,000,000 605,188 135,286 187,538
$1,000,000 under $1,500,000 145,640 32,253 68,681
$1,500,000 under $2,000,000 68,917 14,549 36,091
$2,000,000 under $5,000,000 164,565 22,146 78,690
$5,000,000 under $10,000,000 80,242 6,051 35,663
$10,000,000 or more 48,885 3,944 38,227
Taxable returns 49,619,277 16,092,619 3,823,068
Nontaxable returns 2,509,551 1,061,069 217,225
Unlimited miscellaneous deductions
Gambling
Total loss
deduction
Number Number
Size of adjusted of Amount of
gross income returns returns
(49) (50) (51)
All returns 1,053,937 10,570,755 804,946
Under $5,000 * 1,949 * 5,145 * 1,948
$5,000 under $10,000 13,109 42,937 10,197
$10,000 under $15,000 29,643 117,638 22,039
$15,000 under $20,000 32,538 137,935 26,245
$20,000 under $25,000 36,760 185,202 25,084
$25,000 under $30,000 43,795 238,158 33,746
$30,000 under $35,000 58,790 262,861 44,445
$35,000 under $40,000 54,668 205,280 30,211
$40,000 under $45,000 55,785 281,461 42,046
$45,000 under $50,000 52,287 234,300 43,387
$50,000 under $55,000 50,570 314,023 38,839
$55,000 under $60,000 43,900 252,778 36,003
$60,000 under $75,000 136,958 748,236 117,305
$75,000 under $100,000 152,028 1,090,455 125,998
$100,000 under $200,000 216,397 2,128,558 155,373
$200,000 under $500,000 55,125 1,999,616 38,556
$500,000 under $1,000,000 11,593 664,817 8,609
$1,000,000 under $1,500,000 3,404 327,128 2,222
$1,500,000 under $2,000,000 1,422 214,628 903
$2,000,000 under $5,000,000 2,206 434,161 1,336
$5,000,000 under $10,000,000 595 152,215 296
$10,000,000 or more 413 533,222 161
Taxable returns 964,095 9,352,111 736,870
Nontaxable returns 89,842 1,218,644 68,076
Unlimited miscellaneous deductions
Miscellaneous
Gambling deductions
loss other than
deduction gambling
Number
Size of adjusted Amount of Amount
gross income returns
(52) (53) (54)
All returns 9,319,696 263,660 1,204,750
Under $5,000 * 5,145 ** **
$5,000 under $10,000 41,555 ** 2,914 ** 1,382
$10,000 under $15,000 108,704 * 7,605 * 8,934
$15,000 under $20,000 130,817 * 6,293 * 7,119
$20,000 under $25,000 149,847 13,597 35,355
$25,000 under $30,000 203,238 10,975 34,920
$30,000 under $35,000 194,396 15,619 68,464
$35,000 under $40,000 170,573 25,374 34,502
$40,000 under $45,000 244,614 13,740 36,847
$45,000 under $50,000 218,088 9,992 16,212
$50,000 under $55,000 279,909 16,657 34,113
$55,000 under $60,000 225,426 * 7,897 * 27,353
$60,000 under $75,000 625,088 19,654 123,148
$75,000 under $100,000 982,154 28,416 108,302
$100,000 under $200,000 1,911,031 61,909 217,528
$200,000 under $500,000 1,764,643 16,819 209,520
$500,000 under $1,000,000 571,236 3,047 86,702
$1,000,000 under $1,500,000 288,525 1,177 31,207
$1,500,000 under $2,000,000 192,526 546 19,259
$2,000,000 under $5,000,000 398,776 881 32,645
$5,000,000 under $10,000,000 139,948 301 12,262
$10,000,000 or more 473,458 250 58,977
Taxable returns 8,307,936 240,019 1,037,603
Nontaxable returns 1,011,760 23,641 167,147
* Estimate should be used with caution because of the small number
of sample returns on which it is based.
** Data combined to prevent disclosure of specific taxpayer
information.
NOTE: Detail may not add to totals because of rounding.
Table 4.--Returns with Earned Income Credit, by Size of
Adjusted Gross Income
[All figures are estimates based on samples--money amounts
are in thousands of dollars]
All returns with earned income credit (EIC)
EIC
salaries
and wages
Adjusted
Size of adjusted Number of gross income Number of
gross income returns (less deficit) returns
(1) (2) (3)
All returns 19,277,225 257,531,049 17,624,463
No adjusted gross income 90,896 -2,368,832 44,355
$1 under $1,000 291,254 163,780 242,681
$1,000 under $2,000 402,673 632,935 335,158
$2,000 under $3,000 615,544 1,547,638 540,455
$3,000 under $4,000 686,503 2,391,674 590,241
$4,000 under $5,000 788,494 3,536,899 697,505
$5,000 under $6,000 850,458 4,685,749 736,268
$6,000 under $7,000 911,234 5,957,769 778,987
$7,000 under $8,000 1,032,377 7,737,560 905,588
$8,000 under $9,000 937,415 7,967,906 832,614
$9,000 under $10,000 1,113,748 10,600,046 952,344
$10,000 under $11,000 792,256 8,278,407 718,698
$11,000 under $12,000 741,767 8,521,099 663,330
$12,000 under $13,000 681,407 8,531,250 623,702
$13,000 under $14,000 672,310 9,084,298 633,572
$14,000 under $15,000 655,656 9,500,300 622,258
$15,000 under $16,000 727,486 11,268,064 696,272
$16,000 under $17,000 716,817 11,820,763 678,929
$17,000 under $18,000 680,686 11,906,094 643,238
$18,000 under $19,000 712,537 13,182,085 682,662
$19,000 under $20,000 673,665 13,115,143 638,650
$20,000 under $25,000 2,753,714 61,759,351 2,666,051
$25,000 and over 1,748,326 47,711,069 1,700,905
All returns with earned
income credit (EIC)
EIC
salaries Nontaxable
and wages earned income
Size of adjusted Number of
gross income Amount returns Amount
(4) (5) (6)
All returns 231,992,404 2,272,063 2,379,230
No adjusted gross income 357,285 4,398 9,063
$1 under $1,000 214,840 * 1,903 * 132
$1,000 under $2,000 602,410 * 12,918 * 9,723
$2,000 under $3,000 1,351,230 22,787 * 4,666
$3,000 under $4,000 1,975,427 * 7,231 * 4,309
$4,000 under $5,000 2,976,113 28,610 18,008
$5,000 under $6,000 3,832,338 17,785 7,594
$6,000 under $7,000 4,654,746 32,775 23,579
$7,000 under $8,000 6,233,389 33,350 13,321
$8,000 under $9,000 6,366,153 28,038 11,189
$9,000 under $10,000 8,171,358 58,195 45,349
$10,000 under $11,000 6,926,068 53,362 39,284
$11,000 under $12,000 7,178,202 57,467 40,871
$12,000 under $13,000 7,335,527 59,205 59,349
$13,000 under $14,000 8,224,503 73,105 88,262
$14,000 under $15,000 8,579,481 84,236 92,477
$15,000 under $16,000 10,271,945 92,178 88,545
$16,000 under $17,000 10,764,304 118,405 124,928
$17,000 under $18,000 10,737,030 98,441 126,359
$18,000 under $19,000 12,088,775 136,906 166,011
$19,000 under $20,000 12,039,882 158,102 179,234
$20,000 under $25,000 57,170,349 696,167 876,961
$25,000 and over 43,941,049 396,498 350,015
All returns with earned
income credit (EIC)
EIC self-employment EIC earned
income (less loss) income
Size of adjusted Number of Number of
gross income returns Amount returns
(7) (8) (9)
All returns 3,389,610 22,245,921 19,277,225
No adjusted gross income 68,330 205,906 90,896
$1 under $1,000 59,228 -3,277 291,254
$1,000 under $2,000 93,724 100,004 402,673
$2,000 under $3,000 99,576 212,517 615,544
$3,000 under $4,000 141,914 413,398 686,503
$4,000 under $5,000 139,872 501,951 788,494
$5,000 under $6,000 166,635 696,272 850,458
$6,000 under $7,000 233,596 1,144,841 911,234
$7,000 under $8,000 248,501 1,283,182 1,032,377
$8,000 under $9,000 199,828 1,198,001 937,415
$9,000 under $10,000 289,421 2,071,903 1,113,748
$10,000 under $11,000 150,944 1,045,338 792,256
$11,000 under $12,000 137,007 1,083,309 741,767
$12,000 under $13,000 130,639 983,470 681,407
$13,000 under $14,000 98,225 701,663 672,310
$14,000 under $15,000 90,841 699,451 655,656
$15,000 under $16,000 80,864 708,006 727,486
$16,000 under $17,000 93,168 853,850 716,817
$17,000 under $18,000 92,027 875,758 680,686
$18,000 under $19,000 80,875 815,817 712,537
$19,000 under $20,000 88,370 848,529 673,665
$20,000 under $25,000 355,984 3,289,592 2,753,714
$25,000 and over 250,041 2,516,442 1,748,326
All returns with earned
income credit (EIC)
EIC earned Total earned
income income credit
Size of adjusted Number of
gross income Amount returns Amount
(10) (11) (12)
All returns 256,617,554 19,277,225 32,296,341
No adjusted gross income 572,253 90,896 86,036
$1 under $1,000 211,696 291,254 38,824
$1,000 under $2,000 712,137 402,673 156,104
$2,000 under $3,000 1,568,413 615,544 348,618
$3,000 under $4,000 2,393,134 686,503 535,675
$4,000 under $5,000 3,496,071 788,494 760,747
$5,000 under $6,000 4,536,203 850,458 1,023,475
$6,000 under $7,000 5,823,165 911,234 1,347,731
$7,000 under $8,000 7,529,892 1,032,377 1,601,516
$8,000 under $9,000 7,575,342 937,415 1,722,828
$9,000 under $10,000 10,288,610 1,113,748 2,433,971
$10,000 under $11,000 8,010,691 792,256 2,189,347
$11,000 under $12,000 8,302,382 741,767 2,251,229
$12,000 under $13,000 8,378,346 681,407 2,010,780
$13,000 under $14,000 9,014,428 672,310 1,958,787
$14,000 under $15,000 9,371,409 655,656 1,815,249
$15,000 under $16,000 11,068,496 727,486 1,855,526
$16,000 under $17,000 11,743,083 716,817 1,687,467
$17,000 under $18,000 11,739,147 680,686 1,457,934
$18,000 under $19,000 13,070,603 712,537 1,411,381
$19,000 under $20,000 13,067,644 673,665 1,185,633
$20,000 under $25,000 61,336,902 2,753,714 3,463,820
$25,000 and over 46,807,506 1,748,326 953,664
All returns with earned
income credit (EIC)
EIC used to offset Total
income tax before income
credits tax
Size of adjusted Number of Number of
gross income returns Amount returns
(13) (14) (15)
All returns 5,416,246 1,968,680 2,068,415
No adjusted gross income -- -- --
$1 under $1,000 -- -- --
$1,000 under $2,000 -- -- --
$2,000 under $3,000 -- -- --
$3,000 under $4,000 -- -- --
$4,000 under $5,000 -- -- --
$5,000 under $6,000 * 1,982 * 668 * 1,982
$6,000 under $7,000 -- -- --
$7,000 under $8,000 276,985 15,871 * 7
$8,000 under $9,000 255,228 33,246 176,610
$9,000 under $10,000 267,403 18,425 252,618
$10,000 under $11,000 83,002 4,399 * 67,152
$11,000 under $12,000 * 12,911 * 3,612 --
$12,000 under $13,000 42,844 7,557 --
$13,000 under $14,000 64,050 16,768 --
$14,000 under $15,000 83,635 28,015 --
$15,000 under $16,000 183,020 33,715 * 28
$16,000 under $17,000 234,900 66,236 --
$17,000 under $18,000 246,293 102,081 * 948
$18,000 under $19,000 328,657 164,363 * 6,742
$19,000 under $20,000 343,886 161,516 * 9,862
$20,000 under $25,000 1,674,876 880,416 697,153
$25,000 and over 1,316,575 431,790 855,314
All returns with earned
income credit (EIC)
Total
income EIC used to offset
tax all other taxes
Size of adjusted Number of
gross income Amount returns Amount
(16) (17) (18)
All returns 1,211,409 3,147,876 2,523,703
No adjusted gross income -- 56,947 25,738
$1 under $1,000 -- 31,774 3,813
$1,000 under $2,000 -- 80,255 13,195
$2,000 under $3,000 -- 95,358 22,367
$3,000 under $4,000 -- 134,825 42,510
$4,000 under $5,000 -- 132,459 48,128
$5,000 under $6,000 * 232 161,184 67,907
$6,000 under $7,000 -- 222,305 143,244
$7,000 under $8,000 -- 236,266 141,078
$8,000 under $9,000 14,759 169,616 143,050
$9,000 under $10,000 65,658 270,565 284,758
$10,000 under $11,000 * 27,339 149,341 159,363
$11,000 under $12,000 -- 138,331 171,576
$12,000 under $13,000 -- 132,703 153,797
$13,000 under $14,000 -- 95,176 115,400
$14,000 under $15,000 -- 95,084 115,735
$15,000 under $16,000 * 1 81,849 103,481
$16,000 under $17,000 -- 106,115 130,005
$17,000 under $18,000 * 505 95,851 107,009
$18,000 under $19,000 * 533 87,834 105,097
$19,000 under $20,000 * 2,691 83,231 95,233
$20,000 under $25,000 351,293 321,490 257,556
$25,000 and over 748,400 169,316 73,663
Returns
All returns with earned with no
income credit (EIC) qualifying
children
EIC refundable portion
Size of adjusted Number of Number of
gross income returns Amount returns
(19) (20) (21)
All returns 16,125,542 27,803,959 3,404,800
No adjusted gross income 54,076 60,297 56,457
$1 under $1,000 265,013 35,011 190,377
$1,000 under $2,000 344,056 142,909 187,564
$2,000 under $3,000 558,167 326,251 302,853
$3,000 under $4,000 600,739 493,165 327,200
$4,000 under $5,000 711,057 712,619 398,269
$5,000 under $6,000 756,222 954,900 391,300
$6,000 under $7,000 846,020 1,204,487 378,564
$7,000 under $8,000 948,299 1,444,566 434,671
$8,000 under $9,000 732,118 1,546,532 321,966
$9,000 under $10,000 848,544 2,130,788 325,488
$10,000 under $11,000 719,870 2,025,585 90,092
$11,000 under $12,000 740,438 2,076,042 --
$12,000 under $13,000 674,969 1,849,426 --
$13,000 under $14,000 664,323 1,826,619 --
$14,000 under $15,000 638,824 1,671,499 --
$15,000 under $16,000 712,130 1,718,330 --
$16,000 under $17,000 691,456 1,491,226 --
$17,000 under $18,000 648,277 1,248,843 --
$18,000 under $19,000 673,692 1,141,920 --
$19,000 under $20,000 621,487 928,884 --
$20,000 under $25,000 1,905,655 2,325,848 --
$25,000 and over 770,111 448,211 --
Returns with no qualifying children
EIC salaries
and wages
Adjusted
Size of adjusted gross income Number of Amount
gross income (less deficit) returns
(22) (23) (24)
All returns 17,539,855 2,844,445 15,118,771
No adjusted gross income -1,141,280 22,083 89,998
$1 under $1,000 101,188 148,922 97,497
$1,000 under $2,000 291,793 133,223 212,475
$2,000 under $3,000 754,103 252,028 622,016
$3,000 under $4,000 1,136,181 254,537 826,901
$4,000 under $5,000 1,785,137 327,063 1,362,249
$5,000 under $6,000 2,164,891 312,341 1,621,112
$6,000 under $7,000 2,458,387 330,300 2,021,601
$7,000 under $8,000 3,257,419 376,802 2,601,468
$8,000 under $9,000 2,731,962 292,882 2,219,798
$9,000 under $10,000 3,080,892 306,513 2,646,451
$10,000 under $11,000 919,181 87,750 797,206
$11,000 under $12,000 -- -- --
$12,000 under $13,000 -- -- --
$13,000 under $14,000 -- -- --
$14,000 under $15,000 -- -- --
$15,000 under $16,000 -- -- --
$16,000 under $17,000 -- -- --
$17,000 under $18,000 -- -- --
$18,000 under $19,000 -- -- --
$19,000 under $20,000 -- -- --
$20,000 under $25,000 -- -- --
$25,000 and over -- -- --
Returns with no qualifying children
EIC self-
Nontaxable earned employment
income income
(less loss)
Size of adjusted Number of Number of
gross income returns Amount returns
(25) (26) (27)
All returns 85,026 32,121 827,959
No adjusted gross income * 1,422 * 92 41,369
$1 under $1,000 * 1,903 * 132 49,194
$1,000 under $2,000 * 6,085 * 479 71,821
$2,000 under $3,000 * 10,895 * 3,387 65,362
$3,000 under $4,000 * 3,903 * 3,655 95,663
$4,000 under $5,000 * 10,960 * 3,742 97,484
$5,000 under $6,000 * 4,058 * 594 105,558
$6,000 under $7,000 * 11,970 * 6,916 85,291
$7,000 under $8,000 * 13,001 * 3,877 101,269
$8,000 under $9,000 * 6,987 * 6,316 61,003
$9,000 under $10,000 * 9,918 * 2,773 46,742
$10,000 under $11,000 * 3,925 * 158 * 7,203
$11,000 under $12,000 -- -- --
$12,000 under $13,000 -- -- --
$13,000 under $14,000 -- -- --
$14,000 under $15,000 -- -- --
$15,000 under $16,000 -- -- --
$16,000 under $17,000 -- -- --
$17,000 under $18,000 -- -- --
$18,000 under $19,000 -- -- --
$19,000 under $20,000 -- -- --
$20,000 under $25,000 -- -- --
$25,000 and over -- -- --
Returns with no qualifying children
EIC self-
employment
income EIC earned income
(less loss)
Size of adjusted Number of
gross income Amount returns Amount
(28) (29) (30)
All returns 2,969,062 3,404,800 18,119,955
No adjusted gross income 111,715 56,457 201,805
$1 under $1,000 28,161 190,377 125,790
$1,000 under $2,000 110,674 187,564 323,628
$2,000 under $3,000 135,381 302,853 760,784
$3,000 under $4,000 289,868 327,200 1,120,424
$4,000 under $5,000 383,912 398,269 1,749,902
$5,000 under $6,000 473,325 391,300 2,095,031
$6,000 under $7,000 346,042 378,564 2,374,559
$7,000 under $8,000 522,099 434,671 3,127,444
$8,000 under $9,000 278,029 321,966 2,504,143
$9,000 under $10,000 258,797 325,488 2,908,022
$10,000 under $11,000 * 31,059 90,092 828,423
$11,000 under $12,000 -- -- --
$12,000 under $13,000 -- -- --
$13,000 under $14,000 -- -- --
$14,000 under $15,000 -- -- --
$15,000 under $16,000 -- -- --
$16,000 under $17,000 -- -- --
$17,000 under $18,000 -- -- --
$18,000 under $19,000 -- -- --
$19,000 under $20,000 -- -- --
$20,000 under $25,000 -- -- --
$25,000 and over -- -- --
Returns with no qualifying children
EIC used
Total earned to offset
income credit income tax
before
credits
Size of adjusted Number of Number of
gross income returns Amount returns
(31) (32) (33)
All returns 3,404,800 703,691 847,108
No adjusted gross income 56,457 9,290 --
$1 under $1,000 190,377 9,355 --
$1,000 under $2,000 187,564 24,245 --
$2,000 under $3,000 302,853 56,834 --
$3,000 under $4,000 327,200 83,175 --
$4,000 under $5,000 398,269 126,136 --
$5,000 under $6,000 391,300 130,108 * 1,982
$6,000 under $7,000 378,564 106,997 --
$7,000 under $8,000 434,671 90,631 272,003
$8,000 under $9,000 321,966 43,770 251,371
$9,000 under $10,000 325,488 21,929 254,600
$10,000 under $11,000 90,092 1,222 67,152
$11,000 under $12,000 -- -- --
$12,000 under $13,000 -- -- --
$13,000 under $14,000 -- -- --
$14,000 under $15,000 -- -- --
$15,000 under $16,000 -- -- --
$16,000 under $17,000 -- -- --
$17,000 under $18,000 -- -- --
$18,000 under $19,000 -- -- --
$19,000 under $20,000 -- -- --
$20,000 under $25,000 -- -- --
$25,000 and over -- -- --
Returns with no qualifying children
EIC used
to offset
income tax Total income tax
before
credits
Size of adjusted Number of
gross income Amount returns Amount
(34) (35) (36)
All returns 66,938 498,369 107,988
No adjusted gross income -- -- --
$1 under $1,000 -- -- --
$1,000 under $2,000 -- -- --
$2,000 under $3,000 -- -- --
$3,000 under $4,000 -- -- --
$4,000 under $5,000 -- -- --
$5,000 under $6,000 * 668 * 1,982 * 232
$6,000 under $7,000 -- -- --
$7,000 under $8,000 15,637 * 7 (1)
$8,000 under $9,000 32,446 176,610 14,759
$9,000 under $10,000 17,255 252,618 65,658
$10,000 under $11,000 933 * 67,152 * 27,339
$11,000 under $12,000 -- -- --
$12,000 under $13,000 -- -- --
$13,000 under $14,000 -- -- --
$14,000 under $15,000 -- -- --
$15,000 under $16,000 -- -- --
$16,000 under $17,000 -- -- --
$17,000 under $18,000 -- -- --
$18,000 under $19,000 -- -- --
$19,000 under $20,000 -- -- --
$20,000 under $25,000 -- -- --
$25,000 and over -- -- --
Returns with no qualifying children
EIC
EIC used to offset refundable
all other taxes portion
Size of adjusted Number of Number of
gross income returns Amount returns
(37) (38) (39)
All returns 679,247 144,795 2,291,519
No adjusted gross income 35,688 6,378 21,273
$1 under $1,000 26,861 2,904 164,487
$1,000 under $2,000 61,252 8,968 128,947
$2,000 under $3,000 59,566 10,341 249,134
$3,000 under $4,000 90,886 22,999 243,163
$4,000 under $5,000 92,419 26,163 321,336
$5,000 under $6,000 100,734 30,034 298,056
$6,000 under $7,000 74,894 18,546 314,722
$7,000 under $8,000 90,756 15,195 351,523
$8,000 under $9,000 29,234 2,458 117,998
$9,000 under $10,000 14,615 783 60,283
$10,000 under $11,000 * 2,342 * 24 20,598
$11,000 under $12,000 -- -- --
$12,000 under $13,000 -- -- --
$13,000 under $14,000 -- -- --
$14,000 under $15,000 -- -- --
$15,000 under $16,000 -- -- --
$16,000 under $17,000 -- -- --
$17,000 under $18,000 -- -- --
$18,000 under $19,000 -- -- --
$19,000 under $20,000 -- -- --
$20,000 under $25,000 -- -- --
$25,000 and over -- -- --
Returns
with no Returns with one
qualifying qualifying child
children
EIC
refundable
portion
Adjusted
Size of adjusted Amount Number of gross income
gross income returns (less deficit)
(40) (41) (42)
All returns 491,958 7,692,493 107,962,274
No adjusted gross income 2,912 14,302 -365,803
$1 under $1,000 6,451 51,993 32,538
$1,000 under $2,000 15,277 133,723 215,199
$2,000 under $3,000 46,492 168,568 424,267
$3,000 under $4,000 60,175 196,025 690,893
$4,000 under $5,000 99,972 216,144 974,116
$5,000 under $6,000 99,406 258,521 1,422,028
$6,000 under $7,000 88,452 326,391 2,149,906
$7,000 under $8,000 59,798 385,143 2,875,654
$8,000 under $9,000 8,866 338,479 2,879,686
$9,000 under $10,000 3,891 361,396 3,434,367
$10,000 under $11,000 265 323,082 3,385,851
$11,000 under $12,000 -- 382,958 4,414,789
$12,000 under $13,000 -- 380,279 4,769,119
$13,000 under $14,000 -- 322,685 4,351,127
$14,000 under $15,000 -- 314,220 4,549,504
$15,000 under $16,000 -- 367,298 5,688,145
$16,000 under $17,000 -- 358,027 5,910,995
$17,000 under $18,000 -- 338,315 5,919,734
$18,000 under $19,000 -- 354,206 6,550,498
$19,000 under $20,000 -- 353,972 6,900,657
$20,000 under $25,000 -- 1,300,940 29,177,594
$25,000 and over -- 445,826 11,611,410
Returns with one qualifying child
Nontaxable
EIC salaries and wages earned
income
Size of adjusted Number of Number of
gross income returns Amount returns
(43) (44) (45)
All returns 7,187,262 98,954,288 1,022,863
No adjusted gross income 7,596 108,635 * 630
$1 under $1,000 47,794 51,824 --
$1,000 under $2,000 125,262 261,884 * 4,912
$2,000 under $3,000 153,127 377,539 * 3,964
$3,000 under $4,000 178,496 618,212 * 1,982
$4,000 under $5,000 209,349 949,106 * 6,792
$5,000 under $6,000 234,706 1,229,302 * 6,833
$6,000 under $7,000 253,273 1,445,557 * 4,950
$7,000 under $8,000 335,606 2,283,763 * 9,545
$8,000 under $9,000 291,549 2,295,758 * 10,859
$9,000 under $10,000 325,644 2,872,903 * 20,798
$10,000 under $11,000 297,022 2,908,202 26,700
$11,000 under $12,000 355,393 3,905,266 35,806
$12,000 under $13,000 354,041 4,244,763 34,558
$13,000 under $14,000 302,858 3,982,237 30,679
$14,000 under $15,000 295,248 4,093,526 47,492
$15,000 under $16,000 353,802 5,243,781 42,744
$16,000 under $17,000 342,166 5,434,361 64,106
$17,000 under $18,000 322,687 5,397,142 52,094
$18,000 under $19,000 344,773 6,151,898 78,060
$19,000 under $20,000 338,521 6,390,954 72,030
$20,000 under $25,000 1,274,782 27,619,959 358,041
$25,000 and over 443,567 11,087,713 109,290
Returns with one qualifying child
Nontaxable
earned EIC self-employment
income income (less loss)
Size of adjusted Number of
gross income Amount returns Amount
(46) (47) (48)
All returns 1,046,875 1,112,300 6,980,987
No adjusted gross income * 3,796 10,986 29,793
$1 under $1,000 -- * 5,473 * -16,972
$1,000 under $2,000 * 5,320 14,253 -15,960
$2,000 under $3,000 * 276 24,020 58,513
$3,000 under $4,000 * 309 27,584 74,514
$4,000 under $5,000 * 3,222 17,963 28,386
$5,000 under $6,000 * 2,065 37,533 143,523
$6,000 under $7,000 * 4,941 121,364 658,612
$7,000 under $8,000 * 5,146 106,872 530,160
$8,000 under $9,000 * 3,347 67,346 488,635
$9,000 under $10,000 * 28,479 72,337 455,036
$10,000 under $11,000 29,074 56,721 342,403
$11,000 under $12,000 30,357 51,768 362,441
$12,000 under $13,000 47,276 57,541 425,469
$13,000 under $14,000 39,212 37,513 293,543
$14,000 under $15,000 70,951 46,070 337,340
$15,000 under $16,000 40,340 33,126 268,098
$16,000 under $17,000 72,292 40,351 325,478
$17,000 under $18,000 51,086 42,679 390,511
$18,000 under $19,000 80,862 28,863 250,479
$19,000 under $20,000 91,987 42,225 372,068
$20,000 under $25,000 359,013 129,325 897,828
$25,000 and over 77,526 40,387 281,090
Returns with one qualifying child
Total earned
EIC earned income income credit
Size of adjusted Number of Number of
gross income returns Amount returns
(49) (50) (51)
All returns 7,692,493 106,982,150 7,692,493
No adjusted gross income 14,302 142,224 14,302
$1 under $1,000 51,993 34,852 51,993
$1,000 under $2,000 133,723 251,244 133,723
$2,000 under $3,000 168,568 436,327 168,568
$3,000 under $4,000 196,025 693,035 196,025
$4,000 under $5,000 216,144 980,715 216,144
$5,000 under $6,000 258,521 1,374,890 258,521
$6,000 under $7,000 326,391 2,109,110 326,391
$7,000 under $8,000 385,143 2,819,068 385,143
$8,000 under $9,000 338,479 2,787,740 338,479
$9,000 under $10,000 361,396 3,356,418 361,396
$10,000 under $11,000 323,082 3,279,678 323,082
$11,000 under $12,000 382,958 4,298,064 382,958
$12,000 under $13,000 380,279 4,717,508 380,279
$13,000 under $14,000 322,685 4,314,992 322,685
$14,000 under $15,000 314,220 4,501,817 314,220
$15,000 under $16,000 367,298 5,552,219 367,298
$16,000 under $17,000 358,027 5,832,131 358,027
$17,000 under $18,000 338,315 5,838,739 338,315
$18,000 under $19,000 354,206 6,483,239 354,206
$19,000 under $20,000 353,972 6,855,009 353,972
$20,000 under $25,000 1,300,940 28,876,801 1,300,940
$25,000 and over 445,826 11,446,329 445,826
Returns with one qualifying child
EIC used to offset
Total earned income tax before
income credit credits
Size of adjusted Number of
gross income Amount returns Amount
(52) (53) (54)
All returns 12,080,971 3,028,686 1,296,421
No adjusted gross income 22,915 -- --
$1 under $1,000 11,840 -- --
$1,000 under $2,000 77,007 -- --
$2,000 under $3,000 143,365 -- --
$3,000 under $4,000 227,479 -- --
$4,000 under $5,000 328,374 -- --
$5,000 under $6,000 467,322 -- --
$6,000 under $7,000 708,214 -- --
$7,000 under $8,000 882,890 * 4,983 * 234
$8,000 under $9,000 774,097 * 2,028 * 377
$9,000 under $10,000 834,139 * 9,849 * 583
$10,000 under $11,000 745,522 * 13,868 * 2,957
$11,000 under $12,000 885,332 * 10,929 * 2,873
$12,000 under $13,000 869,576 36,852 4,886
$13,000 under $14,000 701,337 57,109 12,341
$14,000 under $15,000 634,229 75,660 23,353
$15,000 under $16,000 687,619 163,298 31,129
$16,000 under $17,000 606,863 214,260 59,184
$17,000 under $18,000 517,556 223,712 90,211
$18,000 under $19,000 481,853 283,455 154,294
$19,000 under $20,000 426,335 301,329 151,658
$20,000 under $25,000 961,589 1,199,283 681,552
$25,000 and over 85,519 432,072 80,789
Returns with one qualifying child
EIC used
to offset
Total income tax all other
taxes
Size of adjusted Number of Number of
gross income returns Amount returns
(55) (56) (57)
All returns 1,116,927 834,498 1,017,203
No adjusted gross income -- -- 8,109
$1 under $1,000 -- -- * 2,296
$1,000 under $2,000 -- -- 12,326
$2,000 under $3,000 -- -- 23,065
$3,000 under $4,000 -- -- 26,269
$4,000 under $5,000 -- -- 15,638
$5,000 under $6,000 -- -- 33,607
$6,000 under $7,000 -- -- 122,374
$7,000 under $8,000 -- -- 103,192
$8,000 under $9,000 -- -- 69,192
$9,000 under $10,000 -- -- 75,721
$10,000 under $11,000 -- -- 61,907
$11,000 under $12,000 -- -- 54,865
$12,000 under $13,000 -- -- 59,476
$13,000 under $14,000 -- -- 33,809
$14,000 under $15,000 -- -- 48,156
$15,000 under $16,000 * 28 * 1 33,387
$16,000 under $17,000 -- -- 44,221
$17,000 under $18,000 * 948 * 505 42,459
$18,000 under $19,000 * 6,742 * 533 25,005
$19,000 under $20,000 * 9,862 * 2,691 36,593
$20,000 under $25,000 681,088 346,800 82,703
$25,000 and over 418,260 483,969 * 2,834
Returns with one qualifying child
EIC used
to offset
all other EIC refundable portion
taxes
Size of adjusted Number of
gross income Amount returns Amount
(58) (59) (60)
All returns 859,421 6,396,117 9,925,129
No adjusted gross income 7,275 13,474 15,640
$1 under $1,000 * 564 51,642 11,275
$1,000 under $2,000 2,458 133,723 74,548
$2,000 under $3,000 8,708 164,909 134,658
$3,000 under $4,000 11,795 195,040 215,684
$4,000 under $5,000 7,478 215,640 320,896
$5,000 under $6,000 22,543 257,529 444,779
$6,000 under $7,000 100,606 326,391 607,608
$7,000 under $8,000 90,650 384,213 792,006
$8,000 under $9,000 74,409 337,150 699,310
$9,000 under $10,000 74,963 361,396 758,593
$10,000 under $11,000 54,335 320,190 688,230
$11,000 under $12,000 56,823 382,615 825,635
$12,000 under $13,000 64,288 373,849 800,402
$13,000 under $14,000 44,309 315,042 644,687
$14,000 under $15,000 53,079 298,872 557,797
$15,000 under $16,000 34,359 352,611 622,130
$16,000 under $17,000 41,176 340,157 506,503
$17,000 under $18,000 39,209 317,243 388,136
$18,000 under $19,000 18,319 334,057 309,240
$19,000 under $20,000 27,106 322,991 247,570
$20,000 under $25,000 24,422 572,651 255,614
$25,000 and over * 544 24,733 4,187
Returns with two or more
qualifying children
EIC salaries
and wages
Adjusted
Size of adjusted Number of gross income Number of
gross income returns (less deficit) returns
(61) (62) (63)
All returns 8,179,932 132,028,920 7,592,757
No adjusted gross income 20,137 -861,749 14,675
$1 under $1,000 48,884 30,054 45,964
$1,000 under $2,000 81,386 125,943 76,673
$2,000 under $3,000 144,124 369,268 135,300
$3,000 under $4,000 163,277 564,600 157,208
$4,000 under $5,000 174,081 777,646 161,094
$5,000 under $6,000 200,637 1,098,830 189,221
$6,000 under $7,000 206,280 1,349,476 195,414
$7,000 under $8,000 212,563 1,604,488 193,180
$8,000 under $9,000 276,970 2,356,258 248,183
$9,000 under $10,000 426,864 4,084,787 320,187
$10,000 under $11,000 379,082 3,973,375 333,926
$11,000 under $12,000 358,809 4,106,310 307,937
$12,000 under $13,000 301,128 3,762,131 269,661
$13,000 under $14,000 349,625 4,733,171 330,714
$14,000 under $15,000 341,436 4,950,796 327,011
$15,000 under $16,000 360,188 5,579,919 342,470
$16,000 under $17,000 358,790 5,909,769 336,763
$17,000 under $18,000 342,371 5,986,360 320,551
$18,000 under $19,000 358,331 6,631,587 337,889
$19,000 under $20,000 319,693 6,214,486 300,130
$20,000 under $25,000 1,452,774 32,581,758 1,391,268
$25,000 and over 1,302,499 36,099,659 1,257,338
Returns with two or more
qualifying children
EIC salaries Nontaxable earned
and wages income
Size of adjusted Number of
gross income Amount returns Amount
(64) (65) (66)
All returns 117,919,345 1,164,174 1,300,233
No adjusted gross income 158,651 * 2,345 * 5,175
$1 under $1,000 65,519 -- --
$1,000 under $2,000 128,051 * 1,921 * 3,925
$2,000 under $3,000 351,676 * 7,928 * 1,003
$3,000 under $4,000 530,314 * 1,346 * 345
$4,000 under $5,000 664,758 * 10,859 * 11,044
$5,000 under $6,000 981,924 * 6,894 * 4,935
$6,000 under $7,000 1,187,588 * 15,856 * 11,722
$7,000 under $8,000 1,348,159 * 10,804 * 4,298
$8,000 under $9,000 1,650,597 * 10,192 * 1,526
$9,000 under $10,000 2,652,003 27,480 14,097
$10,000 under $11,000 3,220,661 22,737 10,053
$11,000 under $12,000 3,272,936 21,662 10,514
$12,000 under $13,000 3,090,763 24,648 12,074
$13,000 under $14,000 4,242,266 42,426 49,049
$14,000 under $15,000 4,485,955 36,744 21,526
$15,000 under $16,000 5,028,164 49,434 48,205
$16,000 under $17,000 5,329,943 54,299 52,637
$17,000 under $18,000 5,339,888 46,347 75,274
$18,000 under $19,000 5,936,877 58,846 85,149
$19,000 under $20,000 5,648,928 86,072 87,247
$20,000 under $25,000 29,550,390 338,126 517,947
$25,000 and over 32,853,336 287,208 272,489
Returns with two or more
qualifying children
EIC self-employment EIC earned
income (less loss) income
Size of adjusted Number of Number of
gross income returns Amount returns
(67) (68) (69)
All returns 1,449,351 12,295,872 8,179,932
No adjusted gross income 15,975 64,398 20,137
$1 under $1,000 * 4,561 * -14,466 48,884
$1,000 under $2,000 * 7,649 * 5,290 81,386
$2,000 under $3,000 10,194 18,623 144,124
$3,000 under $4,000 18,667 49,016 163,277
$4,000 under $5,000 24,425 89,652 174,081
$5,000 under $6,000 23,544 79,424 200,637
$6,000 under $7,000 26,941 140,187 206,280
$7,000 under $8,000 40,360 230,922 212,563
$8,000 under $9,000 71,478 431,337 276,970
$9,000 under $10,000 170,343 1,358,070 426,864
$10,000 under $11,000 87,020 671,876 379,082
$11,000 under $12,000 85,239 720,868 358,809
$12,000 under $13,000 73,098 558,001 301,128
$13,000 under $14,000 60,712 408,121 349,625
$14,000 under $15,000 44,771 362,111 341,436
$15,000 under $16,000 47,738 439,908 360,188
$16,000 under $17,000 52,818 528,372 358,790
$17,000 under $18,000 49,347 485,247 342,371
$18,000 under $19,000 52,012 565,338 358,331
$19,000 under $20,000 46,146 476,460 319,693
$20,000 under $25,000 226,659 2,391,764 1,452,774
$25,000 and over 209,655 2,235,352 1,302,499
Returns with two or more
qualifying children
EIC earned Total earned
income income credit
Size of adjusted Number of
gross income Amount returns Amount
(70) (71) (72)
All returns 131,515,450 8,179,932 19,511,679
No adjusted gross income 228,224 20,137 53,830
$1 under $1,000 51,053 48,884 17,630
$1,000 under $2,000 137,266 81,386 54,852
$2,000 under $3,000 371,302 144,124 148,419
$3,000 under $4,000 579,675 163,277 225,021
$4,000 under $5,000 765,454 174,081 306,237
$5,000 under $6,000 1,066,282 200,637 426,045
$6,000 under $7,000 1,339,496 206,280 532,519
$7,000 under $8,000 1,583,380 212,563 627,995
$8,000 under $9,000 2,283,460 276,970 904,961
$9,000 under $10,000 4,024,170 426,864 1,577,903
$10,000 under $11,000 3,902,589 379,082 1,442,604
$11,000 under $12,000 4,004,317 358,809 1,365,898
$12,000 under $13,000 3,660,838 301,128 1,141,204
$13,000 under $14,000 4,699,436 349,625 1,257,450
$14,000 under $15,000 4,869,592 341,436 1,181,019
$15,000 under $16,000 5,516,278 360,188 1,167,907
$16,000 under $17,000 5,910,952 358,790 1,080,604
$17,000 under $18,000 5,900,408 342,371 940,378
$18,000 under $19,000 6,587,364 358,331 929,528
$19,000 under $20,000 6,212,636 319,693 759,298
$20,000 under $25,000 32,460,101 1,452,774 2,502,231
$25,000 and over 35,361,177 1,302,499 868,145
Returns with two or more
qualifying children
EIC used to offset
income tax before Total income
credits tax
Size of adjusted Number of Number of
gross income returns Amount returns
(73) (74) (75)
All returns 1,540,452 605,320 453,119
No adjusted gross income -- -- --
$1 under $1,000 -- -- --
$1,000 under $2,000 -- -- --
$2,000 under $3,000 -- -- --
$3,000 under $4,000 -- -- --
$4,000 under $5,000 -- -- --
$5,000 under $6,000 -- -- --
$6,000 under $7,000 -- -- --
$7,000 under $8,000 -- -- --
$8,000 under $9,000 * 1,829 * 423 --
$9,000 under $10,000 * 2,954 * 588 --
$10,000 under $11,000 * 1,982 * 509 --
$11,000 under $12,000 * 1,982 * 739 --
$12,000 under $13,000 * 5,992 * 2,671 --
$13,000 under $14,000 * 6,941 * 4,427 --
$14,000 under $15,000 * 7,974 * 4,661 --
$15,000 under $16,000 19,721 2,586 --
$16,000 under $17,000 20,640 7,052 --
$17,000 under $18,000 22,580 11,870 --
$18,000 under $19,000 45,203 10,070 --
$19,000 under $20,000 42,557 9,858 --
$20,000 under $25,000 475,593 198,864 16,065
$25,000 and over 884,502 351,002 437,054
Returns with two or more
qualifying children
Total
income EIC used to offset
tax all other taxes
Size of adjusted Number of
gross income Amount returns Amount
(76) (77) (78)
All returns 268,923 1,451,426 1,519,487
No adjusted gross income -- 13,150 12,086
$1 under $1,000 -- * 2,616 * 344
$1,000 under $2,000 -- * 6,677 * 1,768
$2,000 under $3,000 -- 12,727 3,317
$3,000 under $4,000 -- 17,671 7,715
$4,000 under $5,000 -- 24,402 14,486
$5,000 under $6,000 -- 26,843 15,330
$6,000 under $7,000 -- 25,038 24,092
$7,000 under $8,000 -- 42,318 35,233
$8,000 under $9,000 -- 71,190 66,182
$9,000 under $10,000 -- 180,229 209,012
$10,000 under $11,000 -- 85,093 105,004
$11,000 under $12,000 -- 83,465 114,752
$12,000 under $13,000 -- 73,227 89,509
$13,000 under $14,000 -- 61,367 71,091
$14,000 under $15,000 -- 46,928 62,656
$15,000 under $16,000 -- 48,463 69,122
$16,000 under $17,000 -- 61,894 88,829
$17,000 under $18,000 -- 53,393 67,800
$18,000 under $19,000 -- 62,829 86,779
$19,000 under $20,000 -- 46,638 68,126
$20,000 under $25,000 4,492 238,786 233,134
$25,000 and over 264,431 166,483 73,119
Returns with two or
more qualifying
children
EIC refundable portion
Size of adjusted Number of
gross income returns Amount
(79) (80)
All returns 7,437,906 17,386,872
No adjusted gross income 19,328 41,745
$1 under $1,000 48,884 17,285
$1,000 under $2,000 81,386 53,084
$2,000 under $3,000 144,124 145,102
$3,000 under $4,000 162,536 217,306
$4,000 under $5,000 174,081 291,750
$5,000 under $6,000 200,637 410,715
$6,000 under $7,000 204,907 508,427
$7,000 under $8,000 212,563 592,762
$8,000 under $9,000 276,970 838,356
$9,000 under $10,000 426,864 1,368,303
$10,000 under $11,000 379,082 1,337,091
$11,000 under $12,000 357,824 1,250,406
$12,000 under $13,000 301,120 1,049,024
$13,000 under $14,000 349,281 1,181,932
$14,000 under $15,000 339,952 1,113,702
$15,000 under $16,000 359,520 1,096,200
$16,000 under $17,000 351,300 984,723
$17,000 under $18,000 331,033 860,707
$18,000 under $19,000 339,635 832,679
$19,000 under $20,000 298,496 681,314
$20,000 under $25,000 1,333,005 2,070,234
$25,000 and over 745,378 444,024
* Estimate should be used caution because of the small number
of sample returns on which it is based.
(1) Less than $500.
NOTE: Detail may not add to totals because of rounding.
Figure A
Adjusted Gross Income, Taxable Income, and Total
Income Tax, Tax Years 1999 and 2000
[Number of returns is in thousands--money amounts
are in millions of dollars]
1999
Number
Item of Amount
returns
(1) (2)
Adjusted gross income
(less deficit) 127,075 5,855,468
Taxable income 102,846 4,136,120
Total income tax 94,546 877,401
Alternative minimum tax 1,018 6,478
2000
Number Percentage
Item of Amount change
returns in amount
(3) (4) (5)
Adjusted gross income
(less deficit) 129,374 6,365,377 8.7
Taxable income 105,259 4,544,242 9.9
Total income tax 96,818 980,645 11.8
Alternative minimum tax 1,304 9,601 48.2
Figure B
Total and Selected Sources of Adjusted Gross Income,
Tax Years 1999 and 2000
[Number of returns is in thousands--money amounts
are in millions of dollars]
1999 2000
Number Number
Item of Amount of
returns returns
(1) (2) (3)
Adjusted gross income
(less deficit) (1) 127,075 5,855,468 129,374
Salaries and wages 108,184 4,132,473 110,169
Taxable interest 67,219 175,675 68,046
Dividends 32,226 132,466 34,141
Business or profession net income
(less loss) 17,312 208,414 17,600
Net capital gain (less loss) 27,701 542,758 29,521
Capital gain distributions 17,012 59,473 17,546
Net gain (less loss), sales of
property other than capital
assets 1,733 -1,712 1,700
Taxable Social Security benefits 9,459 75,079 10,609
Total rent and royalty net income
(less loss) (2) 9,924 25,636 9,620
Partnership and S corporation net
income (less loss) 6,277 211,072 6,300
Estate and trust net income
(less loss) 556 9,884 596
Farm net income (less loss) 2,046 -6,243 2,062
Unemployment compensation 6,776 17,531 6,478
Taxable pensions and annuities 21,344 304,311 21,765
Taxable Individual Retirement
Arrangement distributions 8,129 87,141 8,732
Other net income (less loss) (3) n.a. 22,880 n.a.
Gambling earnings 1,428 15,142 1,403
2000
Increase Percentage
Item Amount in change in
amount amount
(4) (5) (6)
Adjusted gross income
(less deficit) (1) 6,365,377 509,909 8.7
Salaries and wages 4,456,167 323,694 7.8
Taxable interest 199,322 23,646 13.5
Dividends 146,988 14,522 11.0
Business or profession net income
(less loss) 213,865 5,451 2.6
Net capital gain (less loss) 630,542 87,784 16.2
Capital gain distributions 79,079 19,606 33.0
Net gain (less loss), sales of
property other than capital
assets -919 793 46.3
Taxable Social Security benefits 89,964 14,885 19.8
Total rent and royalty net income
(less loss) (2) 28,166 2,530 9.9
Partnership and S corporation net
income (less loss) 212,914 1,842 0.9
Estate and trust net income
(less loss) 11,006 1,122 11.4
Farm net income (less loss) -9,035 -2,792 -44.7
Unemployment compensation 16,913 -617 -3.5
Taxable pensions and annuities 325,828 21,517 7.1
Taxable Individual Retirement
Arrangement distributions 98,967 11,826 13.6
Other net income (less loss) (3) 25,370 2,490 10.9
Gambling earnings 16,762 1,620 10.7
n.a.--Not available.
(1) Sources of adjusted gross income shown are incomplete and,
therefore, do not add to total adjusted gross income.
(2) Includes farm rental net income (less loss).
(3) Other net income (less loss) represents data reported on Form 1040,
line 21, except net operating loss, the foreign-earned income
exclusion, and gambling earnings.
Figure C
Total and Selected Sources of Net Losses Included
in Adjusted Gross Income, Tax Years 1999 and 2000
[Number of returns is in thousands--money amounts
are in millions of dollars]
1999
Number
Item of Amount
returns
(1) (2)
Total net losses n.a. 199,679
Business or profession net loss 4,147 25,332
Net capital loss (1) 5,203 9,847
Net loss, sales of property other than
capital assets 898 8,270
Total rent and royalty net loss (2) 4,413 27,165
Partnership and S corporation net loss 2,122 58,686
Estate and trust net loss 40 1,092
Farm net loss 1,321 15,444
Net operating loss (3) 579 49,635
Other net loss (4) 216 4,209
2000
Number Percentage
Item of Amount change in
returns amount
(3) (4) (5)
Total net losses n.a. 224,063 12.2
Business or profession net loss 4,287 30,733 21.3
Net capital loss (1) 6,875 13,742 39.6
Net loss, sales of property other than
capital assets 873 8,364 1.1
Total rent and royalty net loss (2) 4,268 27,684 1.9
Partnership and S corporation net loss 2,121 72,511 23.6
Estate and trust net loss 39 1,128 3.3
Farm net loss 1,359 17,305 12.0
Net operating loss (3) 527 48,096 -3.1
Other net loss (4) 225 4,499 6.9
n.a.--Not available.
(1) Includes only the portion of capital losses allowable
in the calculation of adjusted gross income.
(2) Includes farm rental net loss.
(3) See footnote 5 of this article for a definition of net
operating loss.
(4) Other net loss represents losses reported on Form 1040, line 21,
except net operating loss and the foreign-earned income exclusion.
Figure D
Selected Statutory Adjustments, Tax Years 1999 and 2000
[Number of returns is in thousands--money amounts are
in millions of dollars]
1999
Number
Item of Amount
returns
(1) (2)
Total statutory adjustments 22,660 56,699
Payments to an Individual Retirement
Arrangement 3,687 7,883
Moving expenses adjustment 986 2,231
Student loan interest deduction 4,137 2,255
Self-employment tax deduction 14,030 16,690
Self-employed health insurance
deduction 3,492 6,755
Payments to a self-employed retirement
(Keogh) plan 1,264 11,928
Forfeited interest penalty 805 236
Alimony paid 611 7,248
Other adjustments (1) n.a. 1,473
2000
Number Percentage
Item of Amount change in
returns amount
(3) (4) (5)
Total statutory adjustments 23,197 58,610 3.4
Payments to an Individual Retirement
Arrangement 3,505 7,477 -5.2
Moving expenses adjustment 957 2,138 -4.2
Student loan interest deduction 4,478 2,639 17.1
Self-employment tax deduction 14,300 17,393 4.2
Self-employed health insurance
deduction 3,565 7,569 12.1
Payments to a self-employed retirement
(Keogh) plan 1,288 12,475 4.6
Forfeited interest penalty 863 287 21.3
Alimony paid 657 7,460 2.9
Other adjustments (1) n.a. 1,171 -20.5
n.a.--Not available.
(1) Includes foreign housing adjustment, Medical Savings Accounts
deduction, and other adjustments.
Figure E
Selected Itemized Deductions and the Standard Deduction,
Tax Years 1999 and 2000
[Number of returns is in thousands--money amounts
are in millions of dollars]
1999 2000
Number Number
of of
Item returns Amount returns
(1) (1)
(1) (2) (3)
Total itemized deductions before
limitation 40,244 773,342 42,534
Medical and dental expenses after 7.5
percent AGI limitation 5,884 35,376 6,513
Taxes paid 39,564 265,365 41,824
Interest paid (2) 33,706 291,553 35,405
Home mortgage interest 33,268 272,149 34,914
Charitable contributions 35,523 125,799 37,525
Other than cash contributions 19,292 38,287 21,244
Casualty and theft losses 92 1,325 83
Miscellaneous deductions after 2
percent AGI limitation 9,277 44,730 10,108
Gambling losses and other unlimited
miscellaneous deductions 1,082 9,195 1,054
Itemized deductions in excess of
limitation 5,465 31,966 6,030
Total itemized deductions after
limitation 40,244 741,377 42,534
Total standard deduction 85,755 463,960 85,671
Total deductions (after itemized
deduction limitation) 126,000 1,205,337 128,205
2000 Percentage change
Number
of
Item Amount returns Amount
(1)
(4) (5) (6)
Total itemized deductions before
limitation 860,427 5.7 11.3
Medical and dental expenses after 7.5
percent AGI limitation 39,251 10.7 11.0
Taxes paid 294,712 5.7 11.1
Interest paid (2) 322,932 5.0 10.8
Home mortgage interest 299,963 4.9 10.2
Charitable contributions 140,682 5.6 11.8
Other than cash contributions 47,256 10.1 23.4
Casualty and theft losses 1,039 -10.4 -21.6
Miscellaneous deductions after 2
percent AGI limitation 51,241 9.0 14.6
Gambling losses and other unlimited
miscellaneous deductions 10,571 -2.6 15.0
Itemized deductions in excess of
limitation 38,066 10.3 19.1
Total itemized deductions after
limitation 822,361 5.7 10.9
Total standard deduction 470,821 -0.1 1.5
Total deductions (after itemized
deduction limitation) 1,293,181 1.8 7.3
(1) Returns with no adjusted gross income are excluded from the
deduction counts. For this reason the sum of the number of returns with
total itemized deductions and the number of returns with total standard
deduction is less than the total number of returns for all filers.
(2) Includes investment interest and deductible mortgage "points" not
shown separately.
Figure F
Number of Returns, Adjusted Gross Income, Net Capital Gains,
and Total Income Tax, by Size of Adjusted Gross Income,
Tax Years 1999 and 2000
[Number of returns is in thousands--money amounts
are in millions of dollars]
Size of adjusted
gross income
$1
Tax year, item Total Under under
$1 (1) $10,000
(1) (2) (3)
Tax Year 2000:
Number of returns 129,374 1,146 25,604
Long-term capital gain
(less loss) 567,802 10 -274
Adjusted gross income
(less deficit) 6,365,377 -58,600 130,179
Total income tax 980,645 124 2,231
Long-term capital gain less loss
as a percentage of adjusted
gross income (less deficit) 8.9 -0.0 -0.2
Tax as a percentage
of adjusted gross income
(less deficit) 15.4 (2) 1.7
Tax Year 1999:
Number of returns 127,075 1,066 26,330
Long-term capital gain
(less loss) 431,732 -1,554 -1,119
Adjusted gross income
(less deficit) 5,855,468 -53,861 132,790
Total income tax 877,401 109 2,220
Long-term capital gain less loss
as a percentage of adjusted
gross income (less deficit) 7.4 2.9 -0.8
Tax as a percentage
of adjusted gross income
(less deficit) 15.0 (2) 1.7
Change in percentage points,
tax as a percentage of adjusted
gross income (less deficit),
2000 over 1999 0.4 (3) --
Size of adjusted
gross income
$10,000 $20,000 $30,000
Tax year, item under under under
$20,000 $30,000 $50,000
(4) (5) (6)
Tax Year 2000:
Number of returns 23,773 18,362 23,960
Long-term capital gain
(less loss) 1,050 2,141 6,892
Adjusted gross income
(less deficit) 354,845 453,765 936,496
Total income tax 14,408 29,533 85,969
Long-term capital gain less loss
as a percentage of adjusted
gross income (less deficit) 0.3 0.5 0.7
Tax as a percentage
of adjusted gross income
(less deficit) 4.1 6.5 9.2
Tax Year 1999:
Number of returns 24,059 18,360 23,159
Long-term capital gain
(less loss) 1,059 1,834 5,675
Adjusted gross income
(less deficit) 358,631 453,535 903,348
Total income tax 14,741 30,392 83,160
Long-term capital gain less loss
as a percentage of adjusted
gross income (less deficit) 0.3 0.4 0.6
Tax as a percentage
of adjusted gross income
(less deficit) 4.1 6.7 9.2
Change in percentage points,
tax as a percentage of adjusted
gross income (less deficit),
2000 over 1999 -- -0.2 --
Size of adjusted gross income
$50,000 $100,000 $200,000
Tax year, item under under under
$100,000 $200,000 $500,000
(7) (8) (9)
Tax Year 2000:
Number of returns 25,673 8,083 2,136
Long-term capital gain
(less loss) 30,290 56,422 76,748
Adjusted gross income
(less deficit) 1,782,159 1,066,342 613,756
Total income tax 215,549 184,035 146,454
Long-term capital gain less loss
as a percentage of adjusted
gross income (less deficit) 1.7 5.3 12.5
Tax as a percentage
of adjusted gross income
(less deficit) 12.1 17.3 23.9
Tax Year 1999:
Number of returns 24,567 7,105 1,877
Long-term capital gain
(less loss) 27,737 45,404 59,904
Adjusted gross income
(less deficit) 1,694,925 934,767 542,448
Total income tax 205,023 162,225 130,274
Long-term capital gain less loss
as a percentage of adjusted
gross income (less deficit) 1.6 4.9 11.0
Tax as a percentage
of adjusted gross income
(less deficit) 12.1 17.4 24.0
Change in percentage points,
tax as a percentage of adjusted
gross income (less deficit),
2000 over 1999 -- -0.1 -0.1
Size of adjusted
gross income
$500,000 $1,000,000
Tax year, item under or
$1,000,000 more
(10) (11)
Tax Year 2000:
Number of returns 396 240
Long-term capital gain
(less loss) 54,551 339,973
Adjusted gross income
(less deficit) 269,021 817,414
Total income tax 76,022 226,320
Long-term capital gain less loss
as a percentage of adjusted
gross income (less deficit) 20.3 41.6
Tax as a percentage
of adjusted gross income
(less deficit) 28.3 27.7
Tax Year 1999:
Number of returns 348 205
Long-term capital gain
(less loss) 41,264 251,529
Adjusted gross income
(less deficit) 235,701 653,184
Total income tax 66,965 182,293
Long-term capital gain less loss
as a percentage of adjusted
gross income (less deficit) 17.5 38.5
Tax as a percentage
of adjusted gross income
(less deficit) 28.4 27.9
Change in percentage points,
tax as a percentage of adjusted
gross income (less deficit),
2000 over 1999 -0.1 -0.2
(1) Includes returns with adjusted gross deficit.
(2) Percentage not computed.
(3) Difference not computed.
NOTE: Detail may not add to totals because of rounding.
Figure G
Selected Tax Credits, Tax Years 1999 and 2000
[Money amounts are in thousands of dollars]
1999 2000
Number Number
Item of Amount of
returns returns
(1) (2) (3)
Total tax credits (1) 36,621,595 35,892,344 37,736,095
Child care credit 6,182,193 2,675,147 6,368,101
Earned income credit (2) 5,352,300 1,918,065 5,416,246
Foreign tax credit 3,266,544 4,941,010 3,935,699
General business credit 287,658 783,920 275,114
Minimum tax credit 166,010 996,461 199,554
Child tax credit 26,016,019 19,398,625 26,404,521
Education credit 6,436,654 4,772,443 6,815,316
2000 Percentage change
Number
Item Amount of Amount
returns
(4) (5) (6)
Total tax credits (1) 37,722,293 3.0 5.1
Child care credit 2,793,860 3.0 4.4
Earned income credit (2) 1,968,680 1.2 2.6
Foreign tax credit 5,990,360 20.5 21.2
General business credit 764,253 -4.4 -2.5
Minimum tax credit 1,287,661 20.2 29.2
Child tax credit 19,689,359 1.5 1.5
Education credit 4,851,178 5.9 1.6
(1) Includes credits not shown separately.
(2) Represents portion of earned income credit used to offset
income tax before credits.
Figure H
Earned Income Credit, Tax Years 1999 and 2000
[Number of returns is in thousands--money amounts are
in millions of dollars]
1999 2000
Number Number
Item of Amount of
returns returns
(1) (2) (3)
Total earned income credit (EIC) 19,259 31,901 19,277
EIC for returns with no qualifying
children 3,222 645 3,405
EIC for returns with one qualifying child 7,803 12,006 7,692
EIC for returns with two or more
qualifying children 8,234 19,251 8,180
Refundable earned income credit (EIC) 16,050 27,604 16,126
EIC for returns with no qualifying
children 2,039 433 2,292
EIC for returns with one qualifying child 6,497 9,893 6,396
EIC for returns with two or more
qualifying children 7,514 17,287 7,438
2000 Percentage change
Number
Item Amount of Amount
returns
(4) (5) (6)
Total earned income credit (EIC) 32,296 0.1 1.2
EIC for returns with no qualifying
children 704 5.7 9.2
EIC for returns with one qualifying child 12,081 -1.4 0.6
EIC for returns with two or more
qualifying children 19,512 -0.7 1.4
Refundable earned income credit (EIC) 27,804 0.5 0.7
EIC for returns with no qualifying
children 492 12.4 13.7
EIC for returns with one qualifying child 9,925 -1.6 0.3
EIC for returns with two or more
qualifying children 17,387 -1.0 0.6
NOTE: Detail may not add to totals because of rounding.
Figure K
Net Capital Gain and Capital Gain Distributions from Mutual Funds,
Tax Years 1988-2000
[Number of returns is in thousands-money amounts are in
millions of dollars]
Net capital gain (less loss)
Constant 1982-84
dollars (1)
Number of Current Percentage
Tax year returns dollars Amount change
(1) (2) (3) (4)
1988 14,309 153,768 129,981 N/A
1989 15,060 145,631 117,444 -9.6
1990 14,288 114,231 87,400 -25.6
1991 15,009 102,776 75,460 -13.7
1992 16,491 118,230 84,269 11.7
1993 18,409 144,172 99,773 18.4
1994 18,823 142,288 96,011 -3.8
1995 19,963 170,415 111,821 16.5
1996 22,065 251,817 160,495 43.5
1997 24,240 356,083 221,859 38.2
1998 25,690 446,084 273,671 23.4
1999 27,701 542,758 325,785 19.0
2000 29,521 630,542 366,169 12.4
Capital gain distributions (2)
Constant 1982-84
dollars (1)
Number of Current Percentage
Tax year returns dollars Amount change
(5) (6) (7) (8)
1988 4,274 3,879 3,279 N/A
1989 5,191 5,483 4,422 34.9
1990 5,069 3,905 2,988 -32.4
1991 5,796 4,665 3,425 14.6
1992 5,917 7,426 5,293 54.5
1993 9,998 11,995 8,301 56.8
1994 9,803 11,322 7,640 -8.0
1995 10,744 14,391 9,443 23.6
1996 12,778 24,722 15,757 66.9
1997 14,969 45,132 28,120 78.5
1998 16,070 46,147 28,311 7.0
1999 17,012 59,473 35,698 26.1
2000 17,546 79,079 45,923 28.6
N/A - Not applicable
(1) Constant dollars were calculated using the U.S. Bureau
of Labor Statistics consumer price index for urban consumers
(CPI-U, 1982-84=100). See footnote 1 of this article for
further details.
(2) For 1988-1996, and 1999-2000, capital gain distributions
from mutual funds is the sum of the amounts reported on the
Form 1040 and Schedule D. For 1997 and 1998, capital gain
distributions were reported entirely on the Schedule D.
Figure L
Selected Sources of Income, Deductions, and Tax Items, in
Constant 1982-84 Dollars, Tax Years 1988-2000
[Money amounts are in millions of dollars]
Taxable interest Dividends
Amount Amount
Tax year (Constant Percentage (Constant Percentage
1982-84 change 1982-84 change
dollars) (1) dollars) (1)
(1) (2) (3) (4)
1988 158,057 N/A 65,367 N/A
1989 177,432 12.3 65,572 0.3
1990 173,744 -2.1 61,338 -6.5
1991 153,753 -11.5 56,743 -7.5
1992 115,712 -24.7 55,542 -2.1
1993 90,755 -21.6 55,176 -0.7
1994 85,134 -6.2 55,607 0.8
1995 101,562 19.3 62,068 11.6
1996 105,591 4.0 66,447 7.1
1997 106,978 1.3 75,074 13.0
1998 109,407 2.3 72,687 -3.2
1999 105,447 -3.6 79,511 9.4
2000 115,750 9.8 85,359 7.4
Business or
profession net Taxable Individual
income Retirement Arrangement
(less loss) distributions
Amount Amount
Tax year (Constant Percentage (Constant Percentage
1982-84 change 1982-84 change
dollars) (1) dollars) (1)
(5) (6) (7) (8)
1988 106,782 N/A 9,398 N/A
1989 107,047 0.2 11,190 19.1
1990 108,210 1.1 13,431 20.0
1991 104,159 -3.7 15,145 12.8
1992 109,766 5.4 18,726 23.6
1993 107,754 -1.8 18,741 0.1
1994 112,148 4.1 22,339 19.2
1995 111,118 -0.9 24,486 9.6
1996 112,749 1.5 29,024 18.5
1997 116,350 3.2 34,382 18.5
1998 124,172 6.7 45,457 32.2
1999 125,098 0.7 52,306 15.1
2000 124,196 -0.7 57,472 9.9
Taxable Social Alternative
Security benefits minimum tax
Amount Amount
Tax year (Constant Percentage (Constant Percentage
1982-84 change 1982-84 change
dollars) (1) dollars) (1)
(9) (10) (11) (12)
1988 12,140 N/A 869 N/A
1989 13,990 15.2 670 -22.9
1990 15,062 7.7 635 -5.2
1991 15,682 4.1 891 40.3
1992 16,493 5.2 967 8.5
1993 17,059 3.4 1,421 46.9
1994 26,072 52.8 1,493 5.1
1995 29,997 75.8 1,503 5.8
1996 33,909 13.0 1,793 19.3
1997 38,354 13.1 2,495 39.2
1998 42,149 9.9 3,076 23.3
1999 45,065 6.9 3,888 26.4
2000 52,244 15.9 5,575 43.4
Total rent and
Taxable pensions royalty net income
and annuities (less loss)
Amount Amount
Tax year (Constant Percentage (Constant Percentage
1982-84 change 1982-84 change
dollars) (1) dollars) (1)
(13) (14) (15) (16)
1988 117,317 N/A -1,081 N/A
1989 118,837 1.3 -1,160 -7.3
1990 121,878 2.6 2,880 (3)
1991 129,590 6.3 3,814 32.4
1992 132,924 2.6 6,878 80.3
1993 134,266 1.0 9,280 34.9
1994 138,625 3.2 10,774 16.1
1995 145,048 4.6 11,281 4.7
1996 152,190 4.9 13,107 16.2
1997 161,813 6.3 13,935 6.3
1998 172,178 6.4 13,767 -1.2
1999 182,660 6.1 15,388 11.8
2000 189,215 3.6 16,356 6.3
Partnership and Total itemized
S corporation deductions
net income (less loss) after limitation (2)
Amount Amount
Tax year (Constant Percentage (Constant Percentage
1982-84 change 1982-84 change
dollars) (1) dollars) (1)
(17) (18) (19) (20)
1988 48,250 N/A 334,080 N/A
1989 50,881 5.5 347,563 4.0
1990 51,279 0.8 350,792 0.9
1991 46,395 -9.5 343,382 -2.1
1992 62,474 34.7 343,511 (3)
1993 64,269 2.9 339,380 -1.2
1994 77,183 20.1 333,100 -1.9
1995 82,515 6.9 346,046 3.9
1996 93,550 13.4 364,908 5.5
1997 104,874 12.1 386,798 6.0
1998 114,941 9.6 415,006 7.3
1999 126,694 10.2 445,004 7.2
2000 123,643 -2.4 477,561 7.3
Charitable
contributions Total earned
deduction income credit
Amount Amount
Tax year (Constant Percentage (Constant Percentage
1982-84 change 1982-84 change
dollars) (1) dollars) (1)
(21) (22) (23) (24)
1988 43,068 N/A 4,984 N/A
1989 44,725 3.8 5,319 6.7
1990 43,797 -2.1 5,771 8.5
1991 44,474 1.5 7,676 33.0
1992 45,505 2.3 8,682 13.1
1993 47,304 4.0 10,752 23.8
1994 47,601 0.6 14,241 32.4
1995 49,207 3.4 17,031 19.6
1996 54,914 11.6 18,372 7.9
1997 61,802 12.5 18,934 3.1
1998 67,018 8.4 19,381 2.4
1999 75,510 12.7 19,148 -1.2
2000 81,697 8.2 18,755 -2.1
N/A - Not applicable
(1) Constant dollars were calculated using the U.S. Bureau
of Labor Statistics consumer price index for urban consumers
(CPI-U, 1982-84=100). See footnote 1 of this article for
further details.
(2) Itemized deductions for 1991 and later years were limited
if adjusted gross income exceeded specified levels.
(3) Percentage not calculated.
Figure M
Coefficients of Variation for Selected Items, Tax Year 2000
[Money amounts are in thousands of dollars--coefficients of
variation are percentages]
Coeffi-
Item Number of cient of
returns variation
(1) (2)
Adjusted gross income
(less deficit) 129,373,500 0.02
Salaries and wages 110,168,714 0.14
Business or
profession:
Net income 13,312,586 0.49
Net loss 4,287,423 1.44
Net capital gain
(less loss):
Net gain 22,645,728 0.75
Net loss 6,875,037 1.29
Taxable Individual
Retirement
Arrangement
distributions 8,732,290 1.21
Taxable pensions and
annuities 21,765,212 0.71
Partnership and S
Corporation:
Net income 4,179,537 1.35
Net loss 2,120,784 2.15
Estate and trust:
Net income 556,534 4.11
Net loss 39,026 14.41
Unemployment
compensation 6,478,291 1.58
Taxable Social
Security benefits 10,608,571 1.00
Other income:
Net income 5,590,131 1.49
Net loss 225,273 6.39
Payments to an
Individual
Retirement
Arrangement 3,505,033 1.93
Moving expenses
adjustment 956,586 4.09
Self-employment tax
deduction 14,300,140 0.56
Self-employed health
insurance deduction 3,564,624 1.43
Total statutory
adjustments 23,197,425 0.59
Taxable income 105,259,292 0.16
Coeffi-
Item Amount cient of
variation
(3) (4)
Adjusted gross income
(less deficit) 6,365,376,648 0.11
Salaries and wages 4,456,167,438 0.21
Business or
profession:
Net income 244,598,112 0.94
Net loss 30,732,759 1.96
Net capital gain
(less loss):
Net gain 644,284,795 0.39
Net loss 13,742,364 1.40
Taxable Individual
Retirement
Arrangement
distributions 98,966,627 1.91
Taxable pensions and
annuities 325,827,702 1.03
Partnership and S
Corporation:
Net income 285,424,865 0.80
Net loss 72,511,266 1.26
Estate and trust:
Net income 12,134,000 3.49
Net loss 1,127,838 4.41
Unemployment
compensation 16,913,305 2.16
Taxable Social
Security benefits 89,964,021 1.21
Other income:
Net income 29,869,204 2.36
Net loss 4,499,046 5.04
Payments to an
Individual
Retirement
Arrangement 7,477,074 2.03
Moving expenses
adjustment 2,137,803 5.72
Self-employment tax
deduction 17,392,967 0.92
Self-employed health
insurance deduction 7,569,198 1.60
Total statutory
adjustments 58,609,518 0.97
Taxable income 4,544,242,424 0.14
Notes and References
[1] U.S. Department of Labor, Bureau of Labor Statistics, Monthly Labor Review. The Consumer Price Index (CPI-U) for each year represents an annual average of monthly indices. CPI-U approximates the prices of goods and services purchased by typical urban consumers (1982-84=100):
Year CPI-U 2000 172.2 1999 166.6 1998 163.0 1997 160.5 1996 156.9 1995 152.4 1994 148.2 1993 144.5 1992 140.3 1991 136.2 1990 130.7 1989 124.0 1988 118.3 1987 113.6 1986 109.6 1985 107.6 1984 103.9 1983 99.6 1982 96.5 1981 90.9 1980 82.4 1979 72.6
[2] U.S. Department of Labor, Bureau of Labor Statistics, Household Data Annual Averages. Employment status of the civilian non-institutional population for 2000 was 4.0 percent, the lowest level since 1969 when it was recorded at 3.5 percent.
[3] For purposes of this article, total negative income is a compilation of all income items on individual income tax returns (Forms 1040, 1040A, 1040EZ, and electronically-filed returns) for which a net loss for an income category was reported by the taxpayer. The Form 1040 income tax return entry for Schedule E, Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.), was separated into the following components: rent and royalty net loss, partnership and S corporation net loss, and estate and trust net loss. When any of these components was negative on a return, the corresponding loss (rather than the netted total amount from Schedule E) was included in the statistics for total net loss. For example, if a return showed estate and trust net income of $20,000 and rent and royalty net loss of $12,000, total net loss would include the $12,000 of rent and royalty net loss, rather than the $8,000 netted total of both sources of supplemental income.
[4] Net operating loss is a carryover of the loss from a business when AGI for a prior year was less than zero. The loss could be applied to the AGI for the current year and carried forward for up to 15 years. Net operating loss is included in other income on individual tax returns but edited separately for Statistics of Income purposes.
[5] The remaining 0.8 percent of the returns did not claim either a standard deduction or itemized deductions because no AGI was reported.
[6] Average AGI is defined as the amount of AGI divided by the number of returns filed. Average taxable income is defined as the amount of taxable income divided by the number of returns with taxable income. Average total income tax is defined as the amount of total income tax divided by the number of taxable returns. Taxable returns are defined as returns with "total income tax" (the sum of income tax after credits, tax on Form 4970, Tax on Accumulation Distribution of Trusts, less EIC used to offset other taxes) present. Tax on Form 4970 (not in the statistical tables) was $13.9 million for 2000. This tax, previously part of income tax after credits, was included in "other taxes" for 2000.
[7] Although long-term capital gains are taxed at the same rate for both the AMT and "ordinary" tax, any increased capital gains may have generated additional State and local income taxes, which are deductible for ordinary tax purposes but added back to income for AMT purposes. This differential treatment of State and local taxes has the effect of raising AMT liability as capital gains realizations increases.
[8] Returns in the sample were stratified, based on the presence or absence of one or more of the following forms or schedules: Form 2555, Foreign Earned Income; Form 1116, Foreign Tax Credit (Individual, Fiduciary, or Nonresident Alien Individual); Schedule C, Profit or Loss From Business (Sole Proprietorship); and Schedule F, Profit or Loss From Farming.
David Campbell and Michael Parisi are economists with the Individual Returns Analysis Section. This article was prepared under the direction of Jeff Hartzok, Chief.
COPYRIGHT 2002 U.S. Government Printing Office
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