电话：010-85195300
E-mail：cassoa@cass.org.cn
地址：中国北京建国门内大街5号中国社会科学院1#楼
扫一扫关注微信
国家哲学社会科学文献中心版权所有
Individual income tax returns, 1999 - Statistical Data Included
David CampbellTaxpayers filed 127.1 million returns for Tax Year 1999, a 1.8-percent increase over the previous year. For 1999, adjusted gross income (less deficit) (AGI) rose 8.1 percent to almost $5.9 trillion, following a 9.0-percent increase for 1998. Total taxable income increased faster than AGI for 1999, with a percentage increase of 9.4 percent. For 1999, total income tax increased 11.3 percent, resuming a trend of higher growth rates than both AGI and taxable income, which was temporarily broken in 1998 when it increased only 7.8 percent. Total income tax as a percentage of AGI increased to 15.0 percent from 14.6 percent for 1998. Net capital gains (less losses) increased 21.7 percent to $542.8 billion for 1999, the fifth consecutive year of double-digit growth. Unemployment compensation rose for the first time in 7 years, increasing by 4.3 percent for 1999 to $17.5 billion.
Two of the largest components of AGI, salaries and wages and taxable pensions and annuities, increased 6.5 percent and 8.4 percent, respectively. Other components of AGI with sizable increases included taxable Individual Retirement Arrangement (IRA) distributions (17.6 percent), taxable Social Security benefits (9.3 percent), and partnership and S corporation net income (less loss) (12.7 percent). Total deductions increased by $69.4 billion, or 6.1 percent. Total standard deductions increased 1.0 percent for 1999, while total itemized deductions (after limitation) increased 9.6 percent to $741.4 billion. Charitable contributions increased 15.2 percent to $125.8 billion for 1999, which marks the fourth consecutive year of double-digit growth. Total tax credits (including only the portion of the earned income credit used to offset income tax before credits) increased 19.4 percent to $35.9 billion for 1999. Most of this growth can be attributed to increases in the child tax credit and education credits. The child tax credit was claimed by 26.0 million taxpayers and totaled almost $19.4 billion, an increase of 28.1 percent over 1998, while the education credits were claimed by 6.4 million taxpayers and totaled almost $4.8 billion, an increase of 41.3 percent.
Adjusted Gross Income and Selected Sources of Income
As shown in Figure A, AGI increased 8.1 percent to approximately $5.9 trillion for 1999. The growth rate of AGI was about five times the annual inflation rate (1.6 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 $252.7 billion, or 6.5 percent, for 1999. Net capital gain (less losses) continued double-digit growth for the fifth consecutive year in 1999, rising 21.7 percent to $542.8 billion. Partnership and S corporation net income (less loss) and dividend income increased 12.7 percent and 11.8 percent, respectively. Taxable interest income declined for 1999 by 1.5 percent. Breaking from 6 consecutive years of decline, unemployment compensation benefits increased 4.3 percent for 1999 to $17.5 billion.
Many forms of retirement income also showed sizable increases for 1999. Taxable Individual Retirement Arrangement (IRA) distributions grew 17.6 percent for 1999 to $87.1 billion. Taxable Social Security benefits increased 9.3 percent to $75.1 billion, and taxable pensions and annuities increased 8.4 percent to $304.3 billion for 1999.
Losses
Total negative income includes net negative income line items from individual tax returns [2]. Total negative income, i.e., net loss, included in AGI increased for 1999 by 4.0 percent to $199.7 billion (Figure C). As the largest component of net loss for the second year in a row, partnership and S corporation net loss increased 9.7 percent to $58.7 billion for 1999. Net operating loss, the second largest component of the total for 1999, increased 2.8 percent to $49.6 billion, while business or profession net loss increased 6.7 percent to $25.3 billion [3]. Two of the smaller components of net loss showed decreases for 1999; other net loss and farm net loss declined by 8.2 percent and 7.8 percent, respectively.
Statutory Adjustments
Statutory adjustments, which are subtracted from total income in the computation of AGI, increased 10.0 percent to $56.7 billion for 1999 (Figure D). Much of this increase is attributable to the 43.9-percent increase in the self-employed health insurance deduction that came to a total of $6.8 billion for 1999. This is partially attributable to a change in the law that increased the maximum percentage of premiums that a taxpayer could deduct. (See the Changes in Law section of this article for an explanation of the self-employed health insurance deduction.) The largest statutory adjustment was the self-employment tax deduction, representing 29.4 percent of the total. This adjustment increased 4.6 percent to $16.7 billion for 1999. The Student loan interest deduction, in the second year taxpayers were eligible to take this deduction, increased 30.3 percent to $2.3 billion for 1999. Some of this can be attributed to an increase in the maximum deduction from $1,000 to $1,5000 for 1999. (See the Changes in Law section of this article for an explanation of the student loan interest deduction.) Payments to self-employed retirement (Keogh) plans increased 8.0 percent to $11.9 billion. Alimony paid increased 5.4 percent to $7.2 billion. The only major statutory adjustment to decline for 1999 was payments to individual retirement arrangements, which decreased 3.7 percent to $7.9 billion.
Deductions
The total standard deduction claimed on 1999 individual income tax returns, i.e., the basic standard deduction plus the additional standard deduction for age or blindness, increased 1.0 percent to $464.0 billion (Figure E). Total deductions, the sum of the total standard deduction and total itemized deductions (after limitation), summed to more than $1.2 trillion, an increase of 6.1 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 increased 0.2 percent for 1999, accounting for 67.5 percent of all returns filed. For 1999, the average standard deduction equaled $5,410, up $41 from the 1998 average. This increase was due to inflation-indexing of the standard deduction amounts, along with a change in the relative proportion of taxpayers in each filing status who use the standard deduction. (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 31.7 percent of all returns filed and represented 61.5 percent of the total deductions amount [4]. The average total for itemized deductions (after limitation) equaled $18,422, up $707 from the average for 1998.
Total itemized deductions (before limitation) increased for 1999, as did all of the component deductions. The largest itemized deduction (comprising 37.7 percent of the total), interest paid, increased 7.3 percent to $291.6 billion. Home mortgage interest accounted for 93.3 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 9.8 percent to $265.4 billion. Charitable contributions, reported by 35.5 million taxpayers, increased 15.2 percent to $125.8 billion, the fourth consecutive year of double-digit growth. Other than cash contributions increased 30.9 percent for 1999. Among the other itemized deductions, medical and dental expenses increased 10.6 percent to $35.4 billion, and miscellaneous deductions (such as employee business expenses, paid tax preparer expenses, etc.) after the AGI floor increased 10.3 percent to $44.7 billion.
The AGI threshold for the limitation of itemized deductions increased to $126,600 ($63,300 if married filing separately) for 1999. Due to this limitation, nearly 5.5 million higher-income taxpayers were unable to deduct $32.0 billion in itemized deductions, an increase of 18.6 percent from the 1998 amount.
Taxable Income and Total Income Tax
Total income tax grew at a faster pace than both AGI and taxable income for 1999 (Figure A). Total income tax rose 11.3 percent to $877.4 billion, while AGI and taxable income rose only 8.1 percent and 9.4 percent, respectively. Since taxable income is the result of AGI less exemptions and deductions, smaller increases in deductions (6.1 percent) and exemption amounts deducted (2.9 percent) resulted in a larger percentage increase in taxable income. Taxable income totaled more than $4.1 trillion, while AGI rose to almost $5.9 trillion. The alternative minimum tax rose 29.2 percent to $6.5 billion. This large increase in alternative minimum tax could partially be due to the fact that the size of the AMT exemptions and the AMT income level at which the rate increases from 26 percent to 28 percent have not been indexed for inflation, while the regular income tax brackets and sizes of personal exemptions have been inflation-adjusted. Thus, year-to-year inflation may cause more taxpayers to be affected by the AMT and increase the amount of AMT liability.
Average AGI reported on 1999 individual income tax returns was $46,079, and average taxable income was $40,217 [5]. These amounts represent a growth of 6.2 percent and 7.2 percent, respectively, from the 1998 amounts of $43,407 (average AGI) and $37,508 (average taxable income).
Figure F shows that the average tax rate for 1999 (i.e., total income tax divided by AGI reported on all returns, taxable and nontaxable) was 15.0 percent, an increase of 0.4 percentage points over the 14.6 percent for 1998. In the statistics, all of the income-size classes except the top two had average tax rates that were either equal to, or lower than, those for 1998. The constant or lower average tax rates for the lower income-size classes for 1999 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. Another factor that contributed to the constant and lower average tax rates in lower income-size classes was the child tax credit being increased from $400 per child in 1998 to $500 per child in 1999. The increase in the average tax rate for the "$200,000 under $500,000" class and the "$1,000,000 or more" class was partly attributable to net long-term capital gains (less losses) being a smaller percentage share of their AGI's for 1999 than for 1998. This means that more of their income was taxed at ordinary income tax rates, as opposed to the lower capital gain rates, and caused their average tax rates to increase. Taxpayers, as a whole, earned more income for 1999 and, thus, shifted into higher income-size classes. This is depicted in the three highest income-size classes, each of which displays an appreciable increase in the number of taxpayers for 1999, ranging from a 16.8-percent increase for the "$200,000 under $500,000" class to a 19.3-percent increase for the "$1,000,000 or more" class. These two income-size classes showed corresponding increases in total AGI of 17.0 percent for the "$200,000 under $500,000" class and 22.4 percent for the "$1,000,000 or more" class. The shift of taxpayers to higher income classes plus the higher average taxes paid in those brackets for 1999 was large enough to offset the decreases in average tax rate for other 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 1999, total tax credits (excluding the "refundable" portion of the EIC and any EIC used to offset any other taxes) increased 19.4 percent to $35.9 billion (Figure G). For the second year in a row, the change in total tax credits was primarily the result of increases in the child tax credit and the education tax credits which were new for 1998. The child tax credit increased 28.1 percent for 1999, to $19.4 billion, remaining the largest tax credit for the second year in a row. Much of this increase may be attributable to the maximum amount of the credit rising from $400 to $500 per child. (See the Changes in Law section of this article for more details on the child tax credit.) The education credits were claimed by 6.4 million taxpayers and totaled almost $4.8 billion, an increase of 41.3 percent over 1998. The large increase is attributable to the 38.3-percent growth in the number of taxpayers claiming these credits. The general business credit and foreign tax credit also increased for 1999, rising 7.0 percent and 5.6 percent, respectively. The child care credit increased only 0.5 percent for 1999 to $2.7 billion, while the portion of the earned income credit used to offset income tax before credits decreased 14.1 percent to $1.9 billion. Much of the decrease in the earned income credit used to offset income tax before credits can be attributed to the use of the child tax credit, which reduced the use of the earned income credit to offset taxes and increased the portion of the earned income credit that was refundable.
Both the EIC and the additional child tax credit (see the Changes in Law section for details on additional child tax credit) may not only offset income tax before credits, but may also offset 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 $27.6 billion for 1999, an increase of 2.2 percent from 1998 (Figure H). The third part of the EIC, the portion used to offset all other taxes besides income tax, was $2.4 billion for 1999.
Fewer than 19.3 million taxpayers claimed the earned income credit for 1999, a decrease of 2.3 percent from 1998. The total earned income credit increased 1.0 percent to $31.9 billion. (See the Changes in Law section of this article for more details on the earned income credit.) The number of returns with no qualifying children fell 9.2 percent for 1999, accounting for the largest decrease of returns claiming the EIC. The corresponding amount of EIC claimed for returns with no qualifying children decreased 7.2 percent. The number of EIC returns with one qualifying child virtually remained the same, while the amount of EIC claimed on these returns increased 1.6 percent. The number of EIC returns with two or more qualifying children decreased 1.4 percent, while the amount of EIC claimed on these returns increased 0.9 percent.
The number of returns claiming a refundable portion of the EIC decreased 1.4 percent for 1999, while the refundable portion of the EIC reported on them increased 2.2 percent. The increase in the amount of the refundable EIC can be found in those returns with qualifying children. The number of refundable EIC returns with one or more qualifying children increased 0.3 percent for 1999. The amount of refundable EIC claimed on returns with one qualifying child increased 3.1 percent, while the amount on returns with two or more qualifying children increased 2.1 percent. Much of this growth can be attributed to the use of the child tax credit, which, by reducing the amount of total income tax due, shifted some of the EIC used previously to reduce tax liability to the portion that is refundable.
Historical Trends in Constant Dollars
As shown in Figure I, AGI, salaries and wages, and gross domestic product showed large increases in constant dollars for 1999. 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 1999. The 6.4-percent increase for 1999 marks the sixth 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 1999, real GDP increased 4.2 percent to $8.9 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 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 1999, 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 5 years, total tax as a percentage of GDP increased an entire percentage point from 4.9 percent for 1994 to 5.9 percent for 1999, which was the highest level since 1982, but still less than the 6.6 percent shown for 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 19.7 percent for 1999. 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 capital gain rate remained 28 percent, while the maximum rate for ordinary income increased to 31 percent. When two new tax brackets were added under 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 begun in 1995 has almost quadrupled the amount of capital gain distributions from $9.4 billion in 1995 to $35.7 billion for 1999. Capital gain distributions experienced a constant dollar increase of 26.8 percent for 1999, versus 0.1 percent for 1998.
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 3.1 percent for 1999 to $105.4 billion, well below the amount reported in 1989. This change is at least partially attributable to the general decline in interest rates over this period. 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 3.7 percent for 1998, dividends continued to climb for 1999 to $79.5 billion, an increase of 10.0 percent over 1998.
For the first time since the 1980's, constant-dollar business or profession net income (less losses) increased for 4 years in a row, with a 1.3-percent increase for 1999. Taxable Individual Retirement Arrangement distributions showed substantial increases for recent years, with the 1999 amount over five and a half times the level shown for 1988. Taxable Social Security benefits increased each year since 1988. The large increase for 1994 reflected the 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 increased annually since 1979, with double-digit growth for 1983 through 1987. Tax Year 1999 levels were approaching four times the amount reported for 1979. Total rent and royalty net income (less losses) and partnership and S corporation net income (less losses) both showed large increases and large decreases over time. For most of the 1980's, rent and royalty net income (less losses) decreased annually, and, for many years, the total was negative. This trend changed with TRA86 and its passive loss rules [6]. For 1991, this item finally reached a level exceeding the amount reported for 1981, and continued to increase through 1997 to a level more than double the 1979 amount. For the first time since 1989, rent and royalty net income showed a decrease (1.8 percent) in 1998, which was followed by a 12.4-percent increase for 1999. Similarly, partnership and S corporation net income (less losses) was negative from 1981 through 1986. For 1987, this item reached a level close to the amount reported for 1979. Partnership and S corporation net income (less losses) more than doubled between 1987 and 1988, and, except for a decline for 1991, steadily increased through 1999. The real Tax Year 1999 amount was more than six times the amount reported for 1979.
The inflation-adjusted amount of total itemized deductions increased from 1979 through 1986, then declined for the next 2 years because of provisions in TRA86. The amounts 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 1999. During this same period, the real itemized deduction for charitable contributions increased each year until 1986, and then declined for 1987. Since 1987, this deduction showed only small variations until 1996 when constant-dollar charitable contributions increased over 50 percent over the next 4 years, reaching $75.5 billion for 1999. Much of this growth can be attributable to the increase in other than cash contributions, which almost tripled from $8.9 billion in 1995 to $23.0 billion in 1999.
Much of the fluctuation in alternative minimum tax (AMT) liability shown for 1988 through 1999 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. In addition, 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 4 consecutive years of double-digit growth in the AMT, which has more than doubled over the same period. In 1999, AMT increased by 27.1 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 have not been indexed for inflation annually, whereas the widths of regular income tax rate brackets and the sizes of personal exemptions have been inflation-adjusted. Thus, year-to-year inflation may cause more taxpayers to be affected by the AMT and increase the amount of AMT liability.
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, 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 0.7-percent decrease in constant dollar EIC for 1999 represents the first time since 1986 that the amount has actually declined.
Summary
Both AGI and taxable income grew more than five times as rapidly as the annual rate of inflation (1.6 percent) for 1999. AGI increased 8.1 percent, and taxable income increased 9.4 percent. Total income tax increased 11.3 percent over 1998. As a result, the total average tax rate increased 0.4 percentage points to 15.0 percent for 1999, with all of that increase coming from taxpayers with an AGI of over $500,000.
The largest components of AGI, salaries and wages and net capital gain (less losses), increased 6.5 percent and 21.7 percent, respectively. A number of other income items contributed to the substantial growth of AGI: taxable Individual Retirement Arrangement distributions increased 17.6 percent; partnership and S corporation net income (less losses) increased 12.7 percent; and taxable pensions and annuities increased 8.4 percent. Total tax credits increased 19.4 percent to $35.9 billion for 1999. Much of this growth can be attributed to growth in the child tax credit and education credits, which increased 28.1 percent and 41.3 percent, respectively.
Changes in Law
The following is a summary of Federal tax law and Internal Revenue Service administrative changes that had a major bearing on the 1999 data presented in this article. In general, the definitions used in this article are the same as those in section 4 of Statistics of Income--Individual Income Tax Returns 1999--Publication 1304.
Capital Gain Distributions.--For Tax Year 1999, taxpayers who had capital gains only from capital gain distributions did not have to report these gains on Schedule D. Instead, the capital gain distributions could have been reported directly on Form 1040.
Child Tax Credits.--Modifications were made to the child tax credit for 1999. In 1999, taxpayers were allowed a maximum tax credit of $500 for each of their qualifying children under the age of 17, whereas, for 1998, the maximum credit was $400 per child.
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 credit for taxpayers with no qualifying children increased 1.8 percent to $347. For these taxpayers, earned income and AGI had to be less than $10,200 (up from $10,030 for 1998). For taxpayers with one qualifying child, the maximum credit increased 1.8 percent to $2,312, and, for taxpayers with two or more qualifying children, the maximum credit increased 1.6 percent to $3,816. To be eligible for the credit, a taxpayer's earned income and AGI had to be less than $26,928 for one qualifying child, or less than $30,580 for two or more qualifying children. The maximum amount of investment income (interest, dividends, and capital gain income) a taxpayer could have and still claim the credit increased to $2,350 from $2,300.
Exemption Amount.--Indexing for inflation allowed most taxpayers to claim a $2,750 deduction for each exemption to which he or she was entitled for 1999, a $50 increase over the amount allowed for 1998. The AGI threshold for the reduction of exemption amounts was also indexed for inflation, from $124,500 to $126,600 for single filers; $186,800 to $189,950 for married persons filing jointly and surviving spouses; $155,650 to $158,300 for heads of household; and $93,400 to $94,975 for married persons filing separately.
Itemized Deductions.--If a taxpayer's AGI was greater than $126,600 ($63,300 if married filing separately), some types of his or her itemized deductions were limited; this threshold increased from $124,500 ($62,250) for 1998 as a result of indexing for inflation. The limitation did not apply to deductions for medical and dental expenses, investment interest expenses, casualty or theft losses, and gambling losses; all other deductions were subject to the limitation. To arrive at allowable itemized deductions, total itemized deductions were reduced by the smaller of: (1) 80 percent of the "non-limited" deductions or (2) 3 percent of AGI in excess of the limitation threshold.
Self-Employed Health Insurance Deduction.--Included in the Health Insurance and Portability and Accountability Act of 1996 was a provision to increase the maximum percentage of self-employed health insurance premiums that a taxpayer could deduct as an adjustment, from 45 percent in 1998 to 60 percent for 1999.
Self-Employment Tax.--The ceiling on taxable "self-employment income" was increased for 1998. The maximum amount of net earnings applied to the Social Security portion of self-employment tax increased to $72,600 from $68,400 for 1998.
Standard Deduction.--The basic standard deduction and additional standard deduction for age or blindness increased for 1999 as a result of inflation indexing. For single filers, the basic standard deduction rose from $4,250 to $4,300; for married persons filing jointly or surviving spouses, from $7,100 to $7,200; for married persons filing separately, from $3,550 to $3,600; and for heads of household, from $6,250 to $6,350. The amount of the standard deduction for dependents was the larger of $700 or the dependent's earned income plus $250 (but not more than the regular standard deduction amount).
Student Loan Interest Deduction.--The limit on the deduction for interest paid on qualified higher educational loans rose to $1,500 for 1999, up from $1,000 for 1998. 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 phaseout for a taxpayer claiming the educational interest deduction was over a modified AGI range of $40,000-$50,000 ($60,000-$75,000, joint returns). These income ranges will be indexed for inflation in 2003.
Tax Brackets.--To counterbalance the effects of inflation, the boundaries for the tax brackets were widened. The 15-percent bracket applied to taxable income equal to or below $25,750 ($25,350 for 1998) for single filers; $43,050 ($42,350 for 1998) for joint filers or surviving spouses; $21,525 ($21,175 for 1998) for married persons filing separately; and $34,550 ($33,950 for 1998) for heads of household. The 28-percent tax bracket applied to taxable income in excess of the 15-percent bracket ceiling and equal to or below $62,450 ($61,400 for 1998) for single filers; $104,050 ($102,300 for 1998) for joint filers or surviving spouses; $52,025 ($51,150 for 1998) for married persons filing separately; and $89,150 ($87,700 for 1998) for heads of household. The 31-percent tax bracket applied to taxable income in excess of the 28-percent bracket ceiling and equal to or below $130,250 ($128,100 for 1998) for single filers; $158,550 ($155,950 for 1998) for joint filers or surviving spouses; $79,275 ($77,975 for 1998) for married persons filing separately; and $144,400 ($142,000 for 1998) for heads of households. The 36-percent tax bracket applied to taxable income in excess of the 31-percent bracket ceiling and equal to or below $283,150 ($278,450 for 1998) for single filers, joint filers or surviving spouses, and heads of households, and $141,575 ($139,225 for 1998) for married persons filing separately. The 39.6-percent tax rate applied to taxable income in excess of the upper boundary for the 36-percent tax bracket.
Data Sources and Limitations
These statistics are based on a sample of individual income tax returns (Forms 1040, 1040A, 1040EZ, and 1040PC, including electronically-filed returns) filed during Calendar Year 2000. 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 [7]. Returns were then selected at rates ranging from 0.05 percent to 100 percent. The 1999 data are based on a sample of 176,966 returns and an estimated final population of 127,321,626 returns. The corresponding sample and population for the 1998 data were 164,340 and 125,037,636 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]
Salaries
and wages
Adjusted
gross Number
Size of adjusted Number of income of
gross income returns (less returns
deficit)
(1) (2) (3)
All returns 127,075,146 5,855,467,909 108,183,782
No adjusted gross income 1,066,171 -53,860,647 337,037
$1 under $5,000 13,349,971 35,429,722 10,460,593
$5,000 under $10,000 12,979,714 97,360,406 10,464,721
$10,000 under $15,000 12,275,717 153,523,887 9,850,052
$15,000 under $20,000 11,783,174 205,107,333 9,702,365
$20,000 under $25,000 9,967,211 223,695,901 8,535,321
$25,000 under $30,000 8,392,769 229,838,965 7,436,222
$30,000 under $40,000 13,288,379 461,841,650 11,798,725
$40,000 under $50,000 9,870,199 441,506,289 8,905,488
$50,000 under $75,000 16,755,560 1,023,707,214 15,176,584
$75,000 under $100,000 7,811,626 671,217,536 7,091,882
$100,000 under $200,000 7,104,712 934,766,661 6,362,039
$200,000 under $500,000 1,876,561 542,447,737 1,598,874
$500,000 under $1,000,000 348,256 235,700,884 291,817
$1,000,000 or more 205,124 653,184,370 172,063
Taxable returns 94,546,080 5,580,849,494 81,447,146
Nontaxable returns 32,529,065 274,618,415 26,736,637
Salaries
and wages Taxable interest
Number
Size of adjusted Amount of Amount
gross income returns
(4) (5) (6)
All returns 4,132,473,459 67,218,877 175,675,236
No adjusted gross income 8,596,292 536,946 3,361,122
$1 under $5,000 29,847,266 3,975,135 1,945,186
$5,000 under $10,000 74,035,323 3,857,765 4,036,537
$10,000 under $15,000 114,652,188 4,120,078 7,232,096
$15,000 under $20,000 157,992,297 4,417,548 7,982,772
$20,000 under $25,000 178,891,701 4,066,936 7,289,728
$25,000 under $30,000 189,205,938 3,879,755 5,792,437
$30,000 under $40,000 375,542,553 7,288,150 11,643,307
$40,000 under $50,000 361,302,276 6,384,543 10,013,370
$50,000 under $75,000 821,008,756 12,893,009 22,701,961
$75,000 under $100,000 523,391,071 6,880,842 15,551,405
$100,000 under $200,000 667,101,195 6,568,513 24,651,416
$200,000 under $500,000 311,733,142 1,805,952 17,253,767
$500,000 under $1,000,000 112,010,706 341,242 8,962,629
$1,000,000 or more 207,162,755 202,461 27,257,505
Taxable returns 3,861,513,036 58,410,614 163,725,700
Nontaxable returns 270,960,423 8,808,263 11,949,537
Tax-exempt
interest (1) Dividends
Number Number
Size of adjusted of Amount of
gross income returns returns
(7) (8) (9)
All returns 4,801,877 52,513,007 32,226,492
No adjusted gross income 32,083 497,477 294,263
$1 under $5,000 93,805 267,406 2,124,838
$5,000 under $10,000 97,292 375,818 1,491,555
$10,000 under $15,000 168,483 597,432 1,550,523
$15,000 under $20,000 180,517 677,857 1,609,726
$20,000 under $25,000 157,743 756,426 1,420,938
$25,000 under $30,000 129,022 906,247 1,386,313
$30,000 under $40,000 340,929 1,787,145 2,662,332
$40,000 under $50,000 339,179 1,954,379 2,648,093
$50,000 under $75,000 822,327 4,355,330 6,122,025
$75,000 under $100,000 590,714 3,923,968 4,027,688
$100,000 under $200,000 1,011,703 9,166,613 4,777,297
$200,000 under $500,000 554,248 9,748,132 1,592,451
$500,000 under $1,000,000 162,149 5,111,701 322,453
$1,000,000 or more 121,682 12,387,076 195,996
Taxable returns 4,552,188 50,639,855 29,311,442
Nontaxable returns 249,689 1,873,152 2,915,049
State income
Dividends tax refunds
Number
Size of adjusted Amount of Amount
gross income returns
(10) (11) (12)
All returns 132,465,522 20,811,334 17,976,204
No adjusted gross income 1,222,741 66,287 142,605
$1 under $5,000 1,243,669 78,499 27,142
$5,000 under $10,000 1,773,404 156,443 59,688
$10,000 under $15,000 2,520,630 276,547 102,032
$15,000 under $20,000 3,172,744 476,699 205,845
$20,000 under $25,000 2,664,236 567,774 246,034
$25,000 under $30,000 2,866,915 798,330 332,674
$30,000 under $40,000 5,485,668 2,075,605 998,632
$40,000 under $50,000 5,992,196 2,375,732 1,209,982
$50,000 under $75,000 15,528,843 6,016,258 3,461,799
$75,000 under $100,000 11,557,814 3,447,667 2,430,630
$100,000 under $200,000 23,803,233 3,331,075 3,377,941
$200,000 under $500,000 19,543,603 867,800 2,091,789
$500,000 under $1,000,000 9,717,349 168,976 925,440
$1,000,000 or more 25,372,478 107,644 2,363,972
Taxable returns 126,882,944 19,763,514 17,261,565
Nontaxable returns 5,582,578 1,047,820 714,639
Business
or profes-
sion
Alimony received Net income
Number Number
Size of adjusted of Amount of
gross income returns returns
(13) (14) (15)
All returns 418,989 5,455,497 13,165,318
No adjusted gross income 2,131 28,191 123,848
$1 under $5,000 * 6,702 * 13,700 983,615
$5,000 under $10,000 26,636 145,689 1,481,327
$10,000 under $15,000 48,926 346,371 1,073,852
$15,000 under $20,000 47,039 274,861 953,205
$20,000 under $25,000 37,409 320,967 832,462
$25,000 under $30,000 40,409 346,372 704,960
$30,000 under $40,000 73,150 795,165 1,258,347
$40,000 under $50,000 38,462 527,132 1,057,761
$50,000 under $75,000 57,770 1,124,882 1,999,763
$75,000 under $100,000 22,925 507,200 1,024,184
$100,000 under $200,000 13,140 618,139 1,189,897
$200,000 under $500,000 3,128 246,549 382,818
$500,000 under $1,000,000 659 91,421 64,174
$1,000,000 or more 501 68,857 35,104
Taxable returns 337,454 4,886,947 9,126,620
Nontaxable returns 81,535 568,551 4,038,698
Business or profession
Net income Net loss
Number
Size of adjusted Amount of Amount
gross income returns
(16) (17) (18)
All returns 233,746,237 4,146,807 25,332,170
No adjusted gross income 1,550,759 282,235 5,462,350
$1 under $5,000 2,663,392 121,301 550,543
$5,000 under $10,000 9,104,450 170,113 892,511
$10,000 under $15,000 9,251,058 221,709 1,084,785
$15,000 under $20,000 9,580,941 246,274 1,259,884
$20,000 under $25,000 8,836,658 227,305 916,416
$25,000 under $30,000 7,671,192 235,476 1,167,074
$30,000 under $40,000 15,066,903 469,016 2,127,062
$40,000 under $50,000 13,717,571 436,247 1,770,966
$50,000 under $75,000 32,436,066 803,683 3,145,842
$75,000 under $100,000 23,719,898 438,809 1,849,472
$100,000 under $200,000 46,122,061 346,412 2,119,652
$200,000 under $500,000 34,907,443 113,048 1,199,692
$500,000 under $1,000,000 9,152,882 20,879 535,537
$1,000,000 or more 9,964,964 14,301 1,250,383
Taxable returns 202,681,473 3,318,732 16,782,264
Nontaxable returns 31,064,764 828,075 8,549,906
Sales of
capital
assets
reported on
Form 1040,
Schedule D
Capital gain Taxable
distributions net gain
Number Number
Size of adjusted of Amount of
gross income returns returns
(19) (20) (21)
All returns 6,206,662 11,962,180 16,290,984
No adjusted gross income 25,336 41,858 125,860
$1 under $5,000 870,303 873,880 766,504
$5,000 under $10,000 341,091 578,052 677,120
$10,000 under $15,000 302,474 469,336 687,140
$15,000 under $20,000 318,954 513,564 710,471
$20,000 under $25,000 288,216 365,350 638,449
$25,000 under $30,000 273,654 430,589 653,013
$30,000 under $40,000 515,625 791,230 1,306,688
$40,000 under $50,000 553,937 840,365 1,232,037
$50,000 under $75,000 1,185,207 2,031,927 2,851,375
$75,000 under $100,000 694,060 1,235,984 2,151,386
$100,000 under $200,000 700,124 2,805,493 2,927,611
$200,000 under $500,000 122,997 804,936 1,140,750
$500,000 under $1,000,000 11,515 120,740 256,206
$1,000,000 or more 3,170 58,875 166,372
Taxable returns 5,698,838 11,471,409 15,095,411
Nontaxable returns 507,825 490,771 1,195,572
Sales of capital assets reported
on Form 1040, Schedule D
Taxable
net gain Taxable net loss
Number
Size of adjusted Amount of Amount
gross income returns
(22) (23) (24)
All returns 540,642,692 5,202,857 9,846,756
No adjusted gross income 5,788,721 214,593 471,825
$1 under $5,000 1,202,824 242,727 396,942
$5,000 under $10,000 1,987,362 267,022 428,872
$10,000 under $15,000 2,579,063 224,766 435,818
$15,000 under $20,000 3,037,006 246,698 480,576
$20,000 under $25,000 2,994,096 252,130 432,706
$25,000 under $30,000 2,981,619 193,262 401,179
$30,000 under $40,000 7,239,471 428,356 760,564
$40,000 under $50,000 7,594,170 420,401 712,075
$50,000 under $75,000 21,848,964 963,197 1,726,686
$75,000 under $100,000 24,036,965 656,880 1,244,465
$100,000 under $200,000 63,001,683 724,977 1,498,381
$200,000 under $500,000 75,616,364 288,707 649,396
$500,000 under $1,000,000 49,296,056 52,050 134,127
$1,000,000 or more 271,438,327 27,092 73,145
Taxable returns 530,934,603 4,339,967 8,103,639
Nontaxable returns 9,708,089 862,890 1,743,217
Sales of capital assets reported
on Form 1040, Schedule D
Short-term
Short-term capital
capital gain loss
Number Number
Size of adjusted of Amount of
gross income returns returns
(25) (26) (27)
All returns 6,079,122 75,997,570 4,691,337
No adjusted gross income 53,553 1,020,106 125,623
$1 under $5,000 237,880 244,454 179,371
$5,000 under $10,000 210,199 357,790 167,649
$10,000 under $15,000 183,157 376,598 154,416
$15,000 under $20,000 198,491 473,299 161,553
$20,000 under $25,000 183,803 420,782 160,247
$25,000 under $30,000 211,341 482,281 137,152
$30,000 under $40,000 443,057 1,469,211 325,044
$40,000 under $50,000 445,866 1,532,403 315,031
$50,000 under $75,000 982,631 3,352,975 820,658
$75,000 under $100,000 848,587 3,985,055 654,091
$100,000 under $200,000 1,303,194 10,747,466 865,269
$200,000 under $500,000 558,308 13,535,788 439,316
$500,000 under $1,000,000 129,729 8,341,734 111,080
$1,000,000 or more 89,325 29,657,628 74,837
Taxable returns 5,687,510 73,893,790 4,193,197
Nontaxable returns 391,613 2,103,780 498,139
Sales of capital assets reported
on Form 1040, Schedule D
Short-term
capital Short-term loss
loss carryover
Number
Size of adjusted Amount of Amount
gross income returns
(28) (29) (30)
All returns 68,765,925 1,036,460 33,171,049
No adjusted gross income 5,504,960 61,222 3,876,012
$1 under $5,000 1,074,109 49,002 693,536
$5,000 under $10,000 1,155,261 45,367 787,489
$10,000 under $15,000 1,388,992 39,568 953,441
$15,000 under $20,000 1,162,157 33,898 630,894
$20,000 under $25,000 1,452,987 43,585 912,126
$25,000 under $30,000 1,793,250 37,436 1,349,651
$30,000 under $40,000 2,038,255 67,720 1,171,842
$40,000 under $50,000 1,902,927 52,264 1,265,365
$50,000 under $75,000 6,242,002 144,232 3,732,818
$75,000 under $100,000 4,699,431 131,348 2,450,923
$100,000 under $200,000 9,816,560 173,595 5,263,434
$200,000 under $500,000 9,076,647 107,019 4,833,243
$500,000 under $1,000,000 5,389,050 29,624 2,018,208
$1,000,000 or more 16,069,337 20,580 3,232,066
Taxable returns 56,118,333 861,353 26,000,837
Nontaxable returns 12,647,592 175,107 7,170,212
Sales of capital assets reported
on Form 1040, Schedule D
Net
short-term
Net short-term gain loss from
from sales of sales of
capital assets capital
assets
Number Number
Size of adjusted of Amount of
gross income returns returns
(31) (32) (33)
All returns 5,872,489 62,262,524 3,822,831
No adjusted gross income 58,299 1,062,992 80,998
$1 under $5,000 234,375 246,443 145,823
$5,000 under $10,000 191,737 360,405 129,037
$10,000 under $15,000 176,686 504,747 120,505
$15,000 under $20,000 187,880 460,117 131,580
$20,000 under $25,000 177,946 478,781 123,416
$25,000 under $30,000 208,670 472,567 101,198
$30,000 under $40,000 412,674 1,453,464 264,489
$40,000 under $50,000 434,820 1,791,001 257,714
$50,000 under $75,000 948,452 3,420,133 683,932
$75,000 under $100,000 824,662 3,896,956 542,802
$100,000 under $200,000 1,268,642 10,678,394 719,765
$200,000 under $500,000 543,660 12,623,481 362,887
$500,000 under $1,000,000 123,113 7,358,320 92,952
$1,000,000 or more 80,874 17,454,725 65,733
Taxable returns 5,487,103 60,043,658 3,463,075
Nontaxable returns 385,387 2,218,867 359,756
Sales of capital assets reported
on Form 1040, Schedule D
Net
short-term Short-term gain
loss from from other forms
sales of (Forms 2119,
capital 6252, etc.)
assets
Number
Size of adjusted Amount of Amount
gross income returns
(34) (35) (36)
All returns 34,922,560 124,556 2,241,239
No adjusted gross income 1,387,786 3,268 46,953
$1 under $5,000 385,181 * 2,153 * 3,393
$5,000 under $10,000 381,069 * 3,295 * 1,742
$10,000 under $15,000 529,460 * 2,698 * 2,488
$15,000 under $20,000 550,068 * 4,433 * 31,884
$20,000 under $25,000 597,292 * 8,771 * 3,436
$25,000 under $30,000 386,872 * 1,935 * 4,811
$30,000 under $40,000 897,916 14,872 78,167
$40,000 under $50,000 1,012,179 8,413 34,489
$50,000 under $75,000 2,678,726 18,511 75,691
$75,000 under $100,000 2,203,345 17,802 103,223
$100,000 under $200,000 5,006,007 17,307 214,989
$200,000 under $500,000 4,565,826 11,377 303,207
$500,000 under $1,000,000 2,864,598 4,492 214,862
$1,000,000 or more 11,476,236 5,229 1,121,904
Taxable returns 29,587,963 114,774 2,152,333
Nontaxable returns 5,334,597 9,782 88,906
Sales of capital assets reported
on Form 1040, Schedule D
Net
short-term
Short-term loss partner-
from other forms ship and
(Forms 2119, S corpo-
6252, etc.) ration
gain
Number Number
Size of adjusted of Amount of
gross income returns returns
(37) (38) (39)
All returns 79,611 1,398,832 535,321
No adjusted gross income 1,940 84,646 7,350
$1 under $5,000 * 1,764 * 1,843 6,671
$5,000 under $10,000 * 1,733 * 8,526 22,887
$10,000 under $15,000 * 4,571 * 14,578 11,660
$15,000 under $20,000 * 602 * 4,294 14,711
$20,000 under $25,000 * 1,567 * 5,562 8,133
$25,000 under $30,000 * 5,742 * 5,294 11,629
$30,000 under $40,000 6,832 28,892 29,118
$40,000 under $50,000 2,949 6,600 18,698
$50,000 under $75,000 10,302 20,100 67,468
$75,000 under $100,000 5,296 10,330 57,040
$100,000 under $200,000 7,108 77,072 111,669
$200,000 under $500,000 11,983 76,498 91,355
$500,000 under $1,000,000 6,067 123,536 36,306
$1,000,000 or more 11,155 931,062 40,626
Taxable returns 67,245 1,282,829 499,429
Nontaxable returns 12,365 116,002 35,892
Sales of capital assets reported
on Form 1040, Schedule D
Net
short-term
partner- Net short-term
ship and partnership and
S corpo- S corporation loss
ration
gain
Number
Size of adjusted Amount of Amount
gross income returns
(40) (41) (42)
All returns 18,478,137 419,433 6,300,433
No adjusted gross income 344,536 4,670 590,997
$1 under $5,000 24,224 7,486 23,155
$5,000 under $10,000 32,047 5,719 14,580
$10,000 under $15,000 16,985 8,330 39,135
$15,000 under $20,000 23,721 5,738 19,324
$20,000 under $25,000 18,603 8,873 18,045
$25,000 under $30,000 18,905 4,694 65,435
$30,000 under $40,000 44,938 19,591 46,963
$40,000 under $50,000 150,788 28,894 62,658
$50,000 under $75,000 92,674 53,065 45,880
$75,000 under $100,000 175,523 61,064 225,481
$100,000 under $200,000 759,471 95,442 375,434
$200,000 under $500,000 1,741,040 68,264 764,390
$500,000 under $1,000,000 1,381,735 25,176 995,892
$1,000,000 or more 13,652,948 22,426 3,013,064
Taxable returns 17,996,984 394,963 5,588,402
Nontaxable returns 481,153 24,470 712,031
Sales of capital assets reported
on Form 1040, Schedule D
Long-term
Long-term capital gain capital
loss
Number Number
Size of adjusted of Amount of
gross income returns returns
(43) (44) (45)
All returns 15,196,686 497,016,010 3,881,622
No adjusted gross income 131,143 6,141,850 156,800
$1 under $5,000 717,942 1,106,606 193,264
$5,000 under $10,000 627,964 1,798,520 201,744
$10,000 under $15,000 647,816 2,454,046 166,052
$15,000 under $20,000 664,298 2,757,137 186,204
$20,000 under $25,000 601,934 2,859,309 180,773
$25,000 under $30,000 594,270 2,728,785 156,497
$30,000 under $40,000 1,177,222 6,333,500 320,677
$40,000 under $50,000 1,132,714 6,578,004 323,080
$50,000 under $75,000 2,657,156 20,175,553 662,154
$75,000 under $100,000 2,013,619 21,889,551 467,702
$100,000 under $200,000 2,713,409 56,181,601 580,571
$200,000 under $500,000 1,101,400 66,736,854 221,834
$500,000 under $1,000,000 250,388 43,836,141 42,671
$1,000,000 or more 165,412 255,438,553 21,599
Taxable returns 14,071,364 485,288,345 3,238,839
Nontaxable returns 1,125,322 11,727,665 642,783
Sales of capital assets reported
on Form 1040, Schedule D
Long-term
capital Long-term
loss loss carryover
Number
Size of adjusted Amount of Amount
gross income returns
(46) (47) (48)
All returns 65,283,652 1,651,273 48,803,805
No adjusted gross income 7,696,089 87,510 6,787,988
$1 under $5,000 1,782,683 77,796 1,215,624
$5,000 under $10,000 2,241,270 77,323 1,659,719
$10,000 under $15,000 2,047,997 80,134 1,536,299
$15,000 under $20,000 2,103,761 74,506 1,577,496
$20,000 under $25,000 1,728,288 57,510 1,199,459
$25,000 under $30,000 2,025,875 71,117 1,476,098
$30,000 under $40,000 3,899,948 112,411 2,725,275
$40,000 under $50,000 3,336,233 111,858 2,349,694
$50,000 under $75,000 8,825,794 252,746 6,284,189
$75,000 under $100,000 5,502,807 196,334 3,856,880
$100,000 under $200,000 10,777,848 266,340 7,881,513
$200,000 under $500,000 6,832,595 138,104 5,536,975
$500,000 under $1,000,000 2,572,470 29,658 1,846,222
$1,000,000 or more 3,909,994 17,927 2,870,374
Taxable returns 50,350,061 1,353,202 36,858,350
Nontaxable returns 14,933,591 298,070 11,945,455
Sales of capital assets reported
on Form 1040, Schedule D
Net
long-term
Net long-term gain loss from
from sales of sales of
capital assets capital
assets
Number Number
Size of adjusted of Amount of
gross income returns returns
(49) (50) (51)
All returns 9,409,599 276,126,132 4,083,825
No adjusted gross income 65,955 2,517,268 98,174
$1 under $5,000 410,118 583,016 211,480
$5,000 under $10,000 395,299 988,340 180,129
$10,000 under $15,000 398,296 1,167,662 144,511
$15,000 under $20,000 348,215 1,293,827 205,153
$20,000 under $25,000 323,675 1,276,611 177,217
$25,000 under $30,000 331,843 1,381,721 150,210
$30,000 under $40,000 663,938 3,079,345 326,002
$40,000 under $50,000 644,078 3,125,684 322,111
$50,000 under $75,000 1,680,293 10,588,796 658,696
$75,000 under $100,000 1,261,556 11,719,974 537,190
$100,000 under $200,000 1,819,299 29,952,034 710,746
$200,000 under $500,000 764,636 37,985,818 268,446
$500,000 under $1,000,000 178,785 25,357,863 60,158
$1,000,000 or more 123,612 145,108,174 33,601
Taxable returns 8,749,543 269,480,641 3,601,302
Nontaxable returns 660,055 6,645,491 482,523
Sales of capital assets reported
on Form 1040, Schedule D
Net
long-term Long-term gain
loss from from other forms
sales of (Forms 2119,
capital 6252, etc.)
assets
Number
Size of adjusted Amount of Amount
gross income returns
(52) (53) (54)
All returns 30,857,078 2,592,508 104,605,151
No adjusted gross income 1,776,967 58,962 3,240,333
$1 under $5,000 664,719 45,065 127,477
$5,000 under $10,000 803,489 75,057 302,063
$10,000 under $15,000 698,826 103,450 562,666
$15,000 under $20,000 871,202 114,075 664,398
$20,000 under $25,000 690,591 124,430 726,439
$25,000 under $30,000 777,888 100,582 555,828
$30,000 under $40,000 1,677,511 201,564 1,410,452
$40,000 under $50,000 1,368,342 166,198 1,243,280
$50,000 under $75,000 3,565,014 421,281 4,316,250
$75,000 under $100,000 2,964,068 301,686 4,571,624
$100,000 under $200,000 5,480,046 481,561 13,904,712
$200,000 under $500,000 4,067,181 261,764 16,092,473
$500,000 under $1,000,000 1,716,018 77,166 10,795,807
$1,000,000 or more 3,735,216 59,668 46,091,347
Taxable returns 26,407,298 2,317,688 100,426,155
Nontaxable returns 4,449,780 274,820 4,178,995
Sales of capital assets reported
on Form 1040, Schedule D
Long-term loss Net long-term
from other forms partnership and
(Forms 2119, S corporation
6252, etc.) gain
Number Number
Size of adjusted of Amount of
gross income returns returns
(55) (56) (57)
All returns 68,490 1,829,866 1,367,432
No adjusted gross income 1,692 113,820 15,117
$1 under $5,000 * 1,764 * 2,764 23,631
$5,000 under $10,000 * 1,730 * 12,747 47,881
$10,000 under $15,000 * 4,529 * 21,737 29,344
$15,000 under $20,000 * 201 * 1,976 45,053
$20,000 under $25,000 * 1,567 * 8,343 36,439
$25,000 under $30,000 * 4,802 * 6,077 27,880
$30,000 under $40,000 6,832 46,038 71,467
$40,000 under $50,000 3,760 9,857 82,542
$50,000 under $75,000 8,578 26,913 199,101
$75,000 under $100,000 4,899 14,614 150,686
$100,000 under $200,000 5,076 96,380 285,585
$200,000 under $500,000 10,246 95,837 205,872
$500,000 under $1,000,000 5,052 187,521 74,942
$1,000,000 or more 7,760 1,185,241 71,893
Taxable returns 57,771 1,675,094 1,291,839
Nontaxable returns 10,719 154,772 75,593
Sales of capital assets reported on
Form 1040, Schedule D
Net long-term Net-longterm
partnership and partnership and
S corporation S corporation loss
gain
Number
Size of adjusted Amount of Amount
gross income returns
(58) (59) (60)
All returns 88,890,446 464,097 3,943,514
No adjusted gross income 1,436,717 7,027 322,395
$1 under $5,000 29,554 7,080 87,931
$5,000 under $10,000 105,673 10,621 48,393
$10,000 under $15,000 115,156 12,113 20,800
$15,000 under $20,000 182,740 10,505 24,255
$20,000 under $25,000 139,440 10,409 21,228
$25,000 under $30,000 134,112 13,862 7,441
$30,000 under $40,000 523,430 34,007 50,383
$40,000 under $50,000 452,437 24,647 34,900
$50,000 under $75,000 1,057,428 84,210 297,013
$75,000 under $100,000 1,292,594 53,455 258,149
$100,000 under $200,000 3,900,879 101,681 452,420
$200,000 under $500,000 7,756,876 62,313 375,026
$500,000 under $1,000,000 6,147,799 18,115 339,322
$1,000,000 or more 65,615,611 14,054 1,603,857
Taxable returns 87,232,572 425,141 3,424,096
Nontaxable returns 1,657,874 38,956 519,418
Sales of
Sales of capital assets property
reported on Form 1040, other than
Schedule D capital
assets
Schedule D capital
gain distributions Net gain
Number Number
Size of adjusted of Amount of
gross income returns returns
(61) (62) (63)
All returns 10,804,964 47,511,108 834,575
No adjusted gross income 98,891 252,583 39,944
$1 under $5,000 581,574 554,260 13,457
$5,000 under $10,000 420,641 685,522 19,844
$10,000 under $15,000 413,467 837,324 37,849
$15,000 under $20,000 459,003 984,561 40,083
$20,000 under $25,000 373,902 906,369 40,563
$25,000 under $30,000 400,113 898,687 28,441
$30,000 under $40,000 789,826 1,919,517 63,587
$40,000 under $50,000 827,665 2,181,188 60,869
$50,000 under $75,000 1,827,578 5,560,248 144,122
$75,000 under $100,000 1,439,373 5,889,165 106,676
$100,000 under $200,000 2,033,136 11,555,840 129,143
$200,000 under $500,000 834,492 8,144,111 69,197
$500,000 under $1,000,000 186,623 3,051,285 21,828
$1,000,000 or more 118,679 4,090,448 18,972
Taxable returns 10,082,424 46,130,883 701,453
Nontaxable returns 722,540 1,380,225 133,121
Sales of property other
than capital assets
Net gain Net loss
Number
Size of adjusted Amount of Amount
gross income returns
(64) (65) (66)
All returns 6,557,503 898,350 8,269,794
No adjusted gross income 518,257 59,427 2,269,302
$1 under $5,000 33,133 13,395 177,493
$5,000 under $10,000 99,272 39,828 181,415
$10,000 under $15,000 153,529 30,853 168,731
$15,000 under $20,000 156,772 35,294 212,678
$20,000 under $25,000 149,677 29,689 157,545
$25,000 under $30,000 138,892 32,063 107,529
$30,000 under $40,000 320,674 65,895 318,476
$40,000 under $50,000 313,926 53,034 268,274
$50,000 under $75,000 789,864 136,680 521,767
$75,000 under $100,000 682,738 83,242 303,608
$100,000 under $200,000 1,153,875 150,221 817,360
$200,000 under $500,000 716,847 101,986 663,708
$500,000 under $1,000,000 365,041 36,840 433,607
$1,000,000 or more 965,006 29,905 1,668,301
Taxable returns 5,693,876 741,631 5,230,850
Nontaxable returns 863,627 156,819 3,038,945
Pensions
and
annuities
Taxable
IRA distributions Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(67) (68) (69)
All returns 8,129,376 87,140,912 23,180,716
No adjusted gross income 32,491 595,015 120,774
$1 under $5,000 105,807 202,269 512,561
$5,000 under $10,000 353,371 1,164,524 1,416,075
$10,000 under $15,000 568,351 2,307,920 2,076,597
$15,000 under $20,000 685,668 3,155,854 2,213,372
$20,000 under $25,000 561,861 3,119,053 1,795,592
$25,000 under $30,000 480,531 3,089,441 1,468,400
$30,000 under $40,000 959,551 6,524,109 2,586,631
$40,000 under $50,000 787,340 6,012,274 2,041,851
$50,000 under $75,000 1,560,046 15,024,743 4,149,339
$75,000 under $100,000 972,411 13,288,511 2,145,160
$100,000 under $200,000 821,596 19,214,816 2,004,798
$200,000 under $500,000 195,443 9,265,501 515,512
$500,000 under $1,000,000 29,718 2,510,314 83,998
$1,000,000 or more 15,190 1,666,571 50,057
Taxable returns 7,414,472 83,757,457 20,103,434
Nontaxable returns 714,903 3,383,456 3,077,282
Pensions and annuities
Total Taxable
Number
Size of adjusted Amount of Amount
gross income returns
(70) (71) (72)
All returns 508,236,875 21,343,646 304,310,714
No adjusted gross income 1,949,226 96,479 813,904
$1 under $5,000 2,758,620 461,523 1,142,161
$5,000 under $10,000 9,432,171 1,373,979 6,863,156
$10,000 under $15,000 19,158,925 2,041,200 15,295,224
$15,000 under $20,000 24,581,552 2,140,390 20,145,795
$20,000 under $25,000 25,265,677 1,733,204 19,361,146
$25,000 under $30,000 21,199,827 1,384,770 16,232,744
$30,000 under $40,000 41,267,529 2,438,983 32,780,905
$40,000 under $50,000 39,855,438 1,852,452 26,694,951
$50,000 under $75,000 97,970,804 3,805,375 64,861,894
$75,000 under $100,000 65,445,145 1,854,537 37,737,126
$100,000 under $200,000 94,671,291 1,658,994 43,560,565
$200,000 under $500,000 43,012,353 400,098 14,058,195
$500,000 under $1,000,000 11,251,698 63,705 2,468,628
$1,000,000 or more 10,416,621 37,954 2,294,321
Taxable returns 482,651,875 18,431,618 287,103,611
Nontaxable returns 25,585,000 2,912,027 17,207,103
Rent
Net loss
(including
Net income nondeductible
loss)
Number Number
Size of adjusted of Amount of
gross income returns returns
(73) (74) (75)
All returns 4,355,533 43,459,764 4,616,526
No adjusted gross income 71,796 982,857 129,186
$1 under $5,000 117,996 295,968 86,597
$5,000 under $10,000 245,315 766,840 143,601
$10,000 under $15,000 267,026 1,024,864 174,619
$15,000 under $20,000 262,212 1,248,174 204,925
$20,000 under $25,000 256,669 1,085,387 230,455
$25,000 under $30,000 190,912 926,029 190,504
$30,000 under $40,000 407,978 2,152,579 434,880
$40,000 under $50,000 336,595 1,955,576 418,830
$50,000 under $75,000 710,471 4,658,426 968,856
$75,000 under $100,000 483,737 4,307,939 622,396
$100,000 under $200,000 619,380 8,247,473 712,522
$200,000 under $500,000 274,944 7,486,066 230,110
$500,000 under $1,000,000 67,659 3,432,134 43,117
$1,000,000 or more 42,844 4,889,450 25,930
Taxable returns 3,706,007 40,224,050 3,971,012
Nontaxable returns 649,527 3,235,714 645,514
Rent Royalty
Net loss
(including
nondeductible Net income
loss)
Number
Size of adjusted Amount of Amount
gross income returns
(76) (77) (78)
All returns 28,341,505 1,117,408 6,482,226
No adjusted gross income 1,665,843 25,472 304,841
$1 under $5,000 489,118 23,948 33,036
$5,000 under $10,000 751,492 49,665 89,201
$10,000 under $15,000 918,523 73,239 99,389
$15,000 under $20,000 989,939 56,122 87,620
$20,000 under $25,000 1,118,800 65,816 127,372
$25,000 under $30,000 1,085,756 46,943 117,765
$30,000 under $40,000 2,341,585 100,809 200,774
$40,000 under $50,000 2,207,393 71,969 150,873
$50,000 under $75,000 5,065,826 193,610 478,376
$75,000 under $100,000 3,461,030 128,438 532,243
$100,000 under $200,000 4,934,358 159,759 1,021,273
$200,000 under $500,000 2,198,106 81,623 1,092,839
$500,000 under $1,000,000 566,298 20,529 517,801
$1,000,000 or more 547,438 19,467 1,628,824
Taxable returns 23,371,342 968,237 5,975,498
Nontaxable returns 4,970,162 149,171 506,728
Royalty Farm rental
Net loss Net income
Number Number
Size of adjusted of Amount of
gross income returns returns
(79) (80) (81)
All returns 46,926 131,699 503,599
No adjusted gross income 1,860 23,807 4,999
$1 under $5,000 * 349 * 4,756 24,804
$5,000 under $10,000 * 1,983 * 16 31,052
$10,000 under $15,000 * 2,854 * 2,364 42,315
$15,000 under $20,000 * 2,885 * 7,288 43,809
$20,000 under $25,000 -- -- 28,797
$25,000 under $30,000 * 1,957 * 4,919 36,036
$30,000 under $40,000 * 6 * 2 50,648
$40,000 under $50,000 * 4,306 * 13,012 34,237
$50,000 under $75,000 * 6,286 * 5,875 68,879
$75,000 under $100,000 12,471 19,522 53,611
$100,000 under $200,000 6,745 10,479 65,466
$200,000 under $500,000 3,156 15,236 13,842
$500,000 under $1,000,000 1,139 3,989 3,245
$1,000,000 or more 931 20,433 1,859
Taxable returns 40,825 100,832 430,242
Nontaxable returns 6,102 30,867 73,357
Farm rental
Net income Net loss
Number
Size of adjusted Amount of Amount
gross income returns
(82) (83) (84)
All returns 3,815,204 120,235 439,411
No adjusted gross income 40,645 3,476 30,847
$1 under $5,000 56,068 * 5,090 * 28,214
$5,000 under $10,000 98,574 11,804 27,051
$10,000 under $15,000 155,065 * 6,030 * 20,047
$15,000 under $20,000 271,781 8,175 20,283
$20,000 under $25,000 166,613 * 8,619 * 39,196
$25,000 under $30,000 176,040 * 6,626 * 21,058
$30,000 under $40,000 337,780 8,924 22,556
$40,000 under $50,000 222,258 13,898 87,264
$50,000 under $75,000 597,108 20,985 33,916
$75,000 under $100,000 385,719 13,192 33,226
$100,000 under $200,000 971,887 9,327 36,255
$200,000 under $500,000 245,000 2,349 20,530
$500,000 under $1,000,000 57,398 1,134 6,923
$1,000,000 or more 33,268 605 12,045
Taxable returns 3,515,237 101,582 358,254
Nontaxable returns 299,968 18,653 81,157
Total rental and royalty
Net income Net loss
Number Number
Size of adjusted of Amount of
gross income returns returns
(85) (86) (87)
All returns 5,511,132 52,800,612 4,412,929
No adjusted gross income 88,167 1,230,591 133,814
$1 under $5,000 157,182 353,653 85,741
$5,000 under $10,000 306,312 946,360 146,920
$10,000 under $15,000 358,106 1,262,375 171,493
$15,000 under $20,000 334,966 1,601,873 204,302
$20,000 under $25,000 324,544 1,344,128 226,893
$25,000 under $30,000 256,805 1,199,624 189,612
$30,000 under $40,000 525,612 2,676,154 436,433
$40,000 under $50,000 413,075 2,291,241 422,945
$50,000 under $75,000 911,698 5,635,018 969,265
$75,000 under $100,000 610,407 5,162,865 636,318
$100,000 under $200,000 764,900 10,005,767 615,972
$200,000 under $500,000 324,297 8,657,987 125,800
$500,000 under $1,000,000 80,504 3,948,647 29,237
$1,000,000 or more 54,558 6,484,329 18,182
Taxable returns 4,700,887 48,918,804 3,775,994
Nontaxable returns 810,245 3,881,808 636,936
Total rental Partnership and S
and royalty corporation
Net loss Net income
Number
Size of adjusted Amount of Amount
gross income returns
(88) (89) (90)
All returns 27,164,886 4,154,776 269,757,830
No adjusted gross income 1,827,388 40,171 1,334,865
$1 under $5,000 499,349 73,147 239,889
$5,000 under $10,000 730,084 105,867 507,038
$10,000 under $15,000 852,745 103,407 669,213
$15,000 under $20,000 1,010,834 113,829 1,000,851
$20,000 under $25,000 1,177,820 125,824 1,150,129
$25,000 under $30,000 1,023,968 126,286 1,449,377
$30,000 under $40,000 2,371,700 261,516 2,727,605
$40,000 under $50,000 2,162,587 290,509 3,693,857
$50,000 under $75,000 5,103,391 632,201 9,384,983
$75,000 under $100,000 3,466,671 500,282 10,091,548
$100,000 under $200,000 4,038,766 931,467 34,996,585
$200,000 under $500,000 1,739,186 580,146 56,347,561
$500,000 under $1,000,000 555,680 162,614 38,924,100
$1,000,000 or more 604,715 107,512 107,240,229
Taxable returns 21,973,602 3,844,911 266,486,509
Nontaxable returns 5,191,284 309,865 3,271,321
Partnership and Estate
S corporation and trust
Net loss Net income
Number Number
Size of adjusted of Amount of
gross income returns returns
(91) (92) (93)
All returns 2,121,841 58,685,867 516,024
No adjusted gross income 161,838 18,604,337 8,104
$1 under $5,000 62,597 543,814 22,133
$5,000 under $10,000 65,402 771,427 24,320
$10,000 under $15,000 62,090 758,162 25,935
$15,000 under $20,000 80,701 773,402 20,264
$20,000 under $25,000 70,157 646,479 14,909
$25,000 under $30,000 74,637 595,178 15,484
$30,000 under $40,000 142,074 1,297,347 29,869
$40,000 under $50,000 145,266 1,229,034 36,484
$50,000 under $75,000 353,336 2,720,548 76,231
$75,000 under $100,000 264,739 2,211,195 57,917
$100,000 under $200,000 363,787 5,059,164 102,439
$200,000 under $500,000 188,720 5,754,731 52,529
$500,000 under $1,000,000 48,539 3,174,866 16,903
$1,000,000 or more 37,957 14,546,182 12,504
Taxable returns 1,734,319 36,748,227 471,449
Nontaxable returns 387,522 21,937,640 44,575
Estate and trust
Net income Net loss
Number
Size of adjusted Amount of Amount
gross income returns
(94) (95) (96)
All returns 10,975,854 40,071 1,092,143
No adjusted gross income 140,922 3,095 317,890
$1 under $5,000 43,355 * 963 * 2,634
$5,000 under $10,000 61,120 * 965 * 650
$10,000 under $15,000 107,461 * 2,894 * 2,331
$15,000 under $20,000 68,067 * 986 * 1,267
$20,000 under $25,000 58,186 -- --
$25,000 under $30,000 69,427 * 956 * 1,450
$30,000 under $40,000 173,015 * 3,778 * 5,724
$40,000 under $50,000 210,039 * 53 * 1,469
$50,000 under $75,000 594,701 8,469 12,220
$75,000 under $100,000 485,975 6,349 18,926
$100,000 under $200,000 1,678,652 4,141 19,354
$200,000 under $500,000 1,640,438 3,280 46,225
$500,000 under $1,000,000 1,448,400 1,873 52,478
$1,000,000 or more 4,196,096 2,270 609,525
Taxable returns 10,675,498 31,324 824,677
Nontaxable returns 300,357 8,747 267,465
Farm
Net income Net loss
Number Number
Size of adjusted of Amount of
gross income returns returns
(97) (98) (99)
All returns 725,782 9,201,162 1,320,526
No adjusted gross income 21,107 293,577 93,057
$1 under $5,000 57,487 141,932 29,432
$5,000 under $10,000 50,064 290,750 56,883
$10,000 under $15,000 63,481 388,078 74,458
$15,000 under $20,000 54,159 396,639 96,332
$20,000 under $25,000 49,721 430,118 92,794
$25,000 under $30,000 47,681 397,656 69,746
$30,000 under $40,000 71,853 947,019 158,017
$40,000 under $50,000 58,747 634,265 122,098
$50,000 under $75,000 126,617 1,783,382 272,008
$75,000 under $100,000 57,899 1,180,685 108,769
$100,000 under $200,000 49,275 1,443,705 97,568
$200,000 under $500,000 13,265 515,917 34,183
$500,000 under $1,000,000 2,397 168,831 9,215
$1,000,000 or more 2,028 188,607 5,965
Taxable returns 521,196 7,716,556 1,054,397
Nontaxable returns 204,585 1,484,606 266,128
Farm
Unemployment
Net loss compensation
Number
Size of adjusted Amount of Amount
gross income returns
(100) (101) (102)
All returns 15,444,078 6,775,723 17,530,779
No adjusted gross income 2,830,896 12,270 40,805
$1 under $5,000 216,356 159,738 222,836
$5,000 under $10,000 489,518 628,629 1,327,580
$10,000 under $15,000 519,339 811,127 1,852,757
$15,000 under $20,000 862,034 794,785 1,890,343
$20,000 under $25,000 787,278 666,216 1,771,966
$25,000 under $30,000 652,760 573,299 1,718,447
$30,000 under $40,000 1,494,488 861,705 2,323,175
$40,000 under $50,000 901,391 684,726 1,952,513
$50,000 under $75,000 2,220,894 995,309 2,692,463
$75,000 under $100,000 995,970 347,464 903,695
$100,000 under $200,000 1,431,236 208,967 703,308
$200,000 under $500,000 981,091 27,893 113,140
$500,000 under $1,000,000 425,239 2,301 11,695
$1,000,000 or more 635,588 1,292 6,056
Taxable returns 10,945,434 4,974,603 13,437,117
Nontaxable returns 4,498,644 1,801,120 4,093,662
Social Security benefits
Total Taxable
Number Number
Size of adjusted of Amount of
gross income returns returns
(103) (104) (105)
All returns 12,487,903 163,232,494 9,459,189
No adjusted gross income 91,865 1,053,209 1,093
$1 under $5,000 397,905 3,992,375 2,109
$5,000 under $10,000 638,148 7,081,257 6,861
$10,000 under $15,000 814,685 9,790,900 26,416
$15,000 under $20,000 882,950 11,261,875 131,741
$20,000 under $25,000 991,337 12,820,712 672,301
$25,000 under $30,000 968,684 12,433,276 918,260
$30,000 under $40,000 1,815,652 22,555,407 1,813,733
$40,000 under $50,000 1,231,654 14,962,279 1,231,654
$50,000 under $75,000 2,299,418 30,035,253 2,299,418
$75,000 under $100,000 1,063,491 15,802,792 1,063,491
$100,000 under $200,000 918,857 14,765,944 918,857
$200,000 under $500,000 290,632 5,088,779 290,632
$500,000 under $1,000,000 52,672 986,601 52,672
$1,000,000 or more 29,952 601,834 29,952
Taxable returns 10,971,233 144,876,964 9,276,945
Nontaxable returns 1,516,669 18,355,530 182,245
Social
Security
benefits
Foreign-earned
Taxable income exclusion (2)
Number
Size of adjusted Amount of Amount
gross income returns
(106) (107) (108)
All returns 75,078,976 314,486 14,136,544
No adjusted gross income 2,209 73,378 2,557,507
$1 under $5,000 5,493 46,298 1,813,192
$5,000 under $10,000 32,750 24,325 1,180,807
$10,000 under $15,000 82,646 15,354 732,672
$15,000 under $20,000 177,429 14,247 464,622
$20,000 under $25,000 791,245 10,872 497,568
$25,000 under $30,000 1,923,857 12,622 469,776
$30,000 under $40,000 7,311,862 10,568 584,170
$40,000 under $50,000 8,760,116 17,243 696,203
$50,000 under $75,000 24,332,782 28,752 1,264,500
$75,000 under $100,000 13,432,168 11,898 733,974
$100,000 under $200,000 12,550,862 23,823 1,478,662
$200,000 under $500,000 4,325,404 17,882 1,177,853
$500,000 under $1,000,000 838,601 4,251 291,215
$1,000,000 or more 511,552 2,975 193,821
Taxable returns 74,358,900 145,338 7,482,186
Nontaxable returns 720,076 169,148 6,654,358
Other income (2)
Net income Net loss
Number Number
Size of adjusted of Amount of
gross income returns returns
(109) (110) (111)
All returns 4,944,364 27,088,891 216,168
No adjusted gross income 47,217 671,169 8,743
$1 under $5,000 249,089 416,397 5,974
$5,000 under $10,000 305,684 736,826 8,445
$10,000 under $15,000 291,147 714,533 13,294
$15,000 under $20,000 278,743 858,355 * 5,551
$20,000 under $25,000 233,699 601,041 8,632
$25,000 under $30,000 237,625 540,760 * 8,745
$30,000 under $40,000 468,978 1,460,010 13,910
$40,000 under $50,000 469,902 1,173,513 28,918
$50,000 under $75,000 864,966 2,427,815 36,181
$75,000 under $100,000 530,390 1,823,402 18,506
$100,000 under $200,000 619,957 4,341,725 28,360
$200,000 under $500,000 240,278 3,796,468 21,111
$500,000 under $1,000,000 60,319 2,013,032 5,724
$1,000,000 or more 46,370 5,513,846 4,075
Taxable returns 4,236,324 24,510,698 181,376
Nontaxable returns 708,040 2,578,193 34,792
Other
income (2)
Net operating
Net loss loss (2)
Number
Size of adjusted Amount of Amount
gross income returns
(112) (113) (114)
All returns 4,209,112 578,583 49,634,620
No adjusted gross income 994,543 295,608 44,465,444
$1 under $5,000 130,512 70,682 377,342
$5,000 under $10,000 176,231 36,493 287,962
$10,000 under $15,000 124,845 36,522 463,071
$15,000 under $20,000 * 56,078 26,779 273,930
$20,000 under $25,000 73,722 9,654 78,557
$25,000 under $30,000 * 24,230 15,860 158,738
$30,000 under $40,000 46,656 21,681 267,811
$40,000 under $50,000 222,534 10,775 91,030
$50,000 under $75,000 295,599 23,562 471,686
$75,000 under $100,000 246,769 10,742 135,251
$100,000 under $200,000 418,497 11,724 523,962
$200,000 under $500,000 679,556 5,420 482,281
$500,000 under $1,000,000 269,444 1,403 310,022
$1,000,000 or more 449,894 1,678 1,247,533
Taxable returns 2,851,464 139,637 12,564,522
Nontaxable returns 1,357,648 438,946 37,070,098
Statutory
adjustments
Gambling earnings (2) Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(115) (116) (117)
All returns 1,427,596 15,142,418 22,659,973
No adjusted gross income 8,290 87,127 199,609
$1 under $5,000 30,336 59,760 1,065,605
$5,000 under $10,000 53,783 136,905 1,796,429
$10,000 under $15,000 81,577 223,587 1,593,073
$15,000 under $20,000 104,301 275,329 1,625,815
$20,000 under $25,000 105,418 393,282 1,570,338
$25,000 under $30,000 95,587 401,101 1,483,536
$30,000 under $40,000 146,143 683,978 2,725,575
$40,000 under $50,000 116,943 530,395 2,152,977
$50,000 under $75,000 291,232 1,684,626 3,820,714
$75,000 under $100,000 180,611 1,289,609 1,654,816
$100,000 under $200,000 159,941 2,357,889 1,961,790
$200,000 under $500,000 38,815 2,373,502 745,093
$500,000 under $1,000,000 8,882 1,195,609 162,434
$1,000,000 or more 5,737 3,449,720 102,171
Taxable returns 1,220,006 13,993,230 17,733,370
Nontaxable returns 207,590 1,149,189 4,926,603
Statutory adjustments
Total IRA payments
Number
Size of adjusted Amount of Amount
gross income returns
(118) (119) (120)
All returns 56,698,800 3,687,149 7,883,438
No adjusted gross income 519,894 14,119 29,525
$1 under $5,000 540,037 61,743 89,811
$5,000 under $10,000 1,386,903 83,846 138,070
$10,000 under $15,000 1,543,709 138,285 221,707
$15,000 under $20,000 1,984,699 215,205 399,406
$20,000 under $25,000 2,314,750 255,646 493,287
$25,000 under $30,000 2,348,214 262,534 489,160
$30,000 under $40,000 4,375,784 545,606 994,763
$40,000 under $50,000 3,902,301 442,717 1,020,424
$50,000 under $75,000 8,165,123 723,956 1,507,201
$75,000 under $100,000 6,085,452 402,656 972,329
$100,000 under $200,000 11,317,211 413,930 1,108,210
$200,000 under $500,000 8,187,096 100,866 331,798
$500,000 under $1,000,000 2,287,020 17,073 57,747
$1,000,000 or more 1,740,608 8,966 30,002
Taxable returns 51,653,670 3,427,142 7,423,746
Nontaxable returns 5,045,130 260,006 459,692
Statutory adjustments
Deduction
Student loan for self-
interest deduction employment
tax
Number Number
Size of adjusted of Amount of
gross income returns returns
(121) (122) (123)
All returns 4,136,505 2,254,531 14,029,609
No adjusted gross income 16,563 12,534 146,045
$1 under $5,000 43,362 20,237 936,958
$5,000 under $10,000 157,283 61,985 1,529,532
$10,000 under $15,000 244,369 94,116 1,133,704
$15,000 under $20,000 377,123 209,422 996,190
$20,000 under $25,000 416,985 228,074 857,359
$25,000 under $30,000 463,430 284,128 739,616
$30,000 under $40,000 800,829 509,057 1,319,630
$40,000 under $50,000 570,565 340,500 1,099,759
$50,000 under $75,000 1,045,995 494,478 2,027,879
$75,000 under $100,000 -- -- 1,090,067
$100,000 under $200,000 -- -- 1,395,451
$200,000 under $500,000 -- -- 562,525
$500,000 under $1,000,000 -- -- 119,724
$1,000,000 or more -- -- 75,169
Taxable returns 3,679,029 2,054,373 9,899,794
Nontaxable returns 457,477 200,158 4,129,815
Statutory adjustments
Deduction
for self- Self-employed health
employment insurance deduction
tax
Number
Size of adjusted Amount of Amount
gross income returns
(124) (125) (126)
All returns 16,689,650 3,491,539 6,755,071
No adjusted gross income 113,759 56,022 102,489
$1 under $5,000 208,504 109,642 133,803
$5,000 under $10,000 694,449 164,923 208,642
$10,000 under $15,000 721,679 187,684 266,291
$15,000 under $20,000 746,084 224,376 337,496
$20,000 under $25,000 712,956 218,211 360,485
$25,000 under $30,000 672,316 197,915 339,005
$30,000 under $40,000 1,279,648 352,114 580,433
$40,000 under $50,000 1,159,699 287,436 475,778
$50,000 under $75,000 2,668,565 531,732 989,871
$75,000 under $100,000 1,837,645 304,522 678,400
$100,000 under $200,000 3,025,831 487,783 1,166,701
$200,000 under $500,000 1,846,213 262,792 755,555
$500,000 under $1,000,000 503,417 64,224 216,964
$1,000,000 or more 498,883 42,163 143,159
Taxable returns 14,257,593 2,874,311 5,770,780
Nontaxable returns 2,432,057 617,228 984,291
Statutory adjustments
Payments
Moving expenses to a
adjustment Keogh plan
Number Number
Size of adjusted of Amount of
gross income returns returns
(127) (128) (129)
All returns 986,313 2,230,965 1,264,007
No adjusted gross income 6,340 16,633 3,055
$1 under $5,000 * 9,531 * 19,055 * 3,737
$5,000 under $10,000 34,906 54,507 13,746
$10,000 under $15,000 43,210 84,968 6,635
$15,000 under $20,000 64,671 97,398 14,316
$20,000 under $25,000 73,528 143,283 27,328
$25,000 under $30,000 68,847 133,376 24,116
$30,000 under $40,000 163,893 256,619 58,077
$40,000 under $50,000 101,793 208,945 69,970
$50,000 under $75,000 188,493 369,713 212,749
$75,000 under $100,000 83,571 271,983 187,944
$100,000 under $200,000 118,039 431,856 363,417
$200,000 under $500,000 24,707 96,820 215,388
$500,000 under $1,000,000 3,299 32,861 42,222
$1,000,000 or more 1,483 12,949 21,307
Taxable returns 885,199 2,013,312 1,229,531
Nontaxable returns 101,114 217,653 34,476
Statutory adjustments
Payments
to a Forfeited interest
Keogh plan penalty
Number
Size of adjusted Amount of Amount
gross income returns
(130) (131) (132)
All returns 11,928,242 805,367 236,115
No adjusted gross income 18,035 7,874 1,604
$1 under $5,000 * 3,939 29,431 4,091
$5,000 under $10,000 30,916 42,416 27,299
$10,000 under $15,000 12,388 78,614 30,272
$15,000 under $20,000 39,380 63,096 8,015
$20,000 under $25,000 83,474 62,725 8,560
$25,000 under $30,000 76,100 46,146 25,183
$30,000 under $40,000 218,750 92,079 13,436
$40,000 under $50,000 297,447 87,385 18,391
$50,000 under $75,000 1,011,170 135,503 42,546
$75,000 under $100,000 1,276,520 87,107 17,154
$100,000 under $200,000 3,665,876 54,790 25,440
$200,000 under $500,000 3,807,689 13,640 3,965
$500,000 under $1,000,000 918,298 3,080 8,848
$1,000,000 or more 468,260 1,482 1,311
Taxable returns 11,823,749 672,306 185,518
Nontaxable returns 104,492 133,061 50,597
Statutory adjustments
Medical
Savings
Alimony paid Account
deduction
Number Number
Size of adjusted of Amount of
gross income returns returns
(133) (134) (135)
All returns 610,609 7,247,919 50,393
No adjusted gross income 8,728 207,873 * 950
$1 under $5,000 * 6,311 * 26,351 * 41
$5,000 under $10,000 9,889 72,122 * 963
$10,000 under $15,000 20,895 93,262 * 1,953
$15,000 under $20,000 21,655 143,581 * 1,132
$20,000 under $25,000 24,818 175,202 * 4,860
$25,000 under $30,000 31,336 210,236 * 843
$30,000 under $40,000 61,550 338,092 * 5,761
$40,000 under $50,000 51,550 288,531 * 2,003
$50,000 under $75,000 110,340 857,574 4,962
$75,000 under $100,000 86,964 993,166 * 8,893
$100,000 under $200,000 110,041 1,589,900 9,968
$200,000 under $500,000 46,287 1,196,927 6,720
$500,000 under $1,000,000 12,365 506,344 998
$1,000,000 or more 7,882 548,760 344
Taxable returns 568,324 6,827,523 45,399
Nontaxable returns 42,285 420,395 4,994
Statutory adjustments
Medical
Savings
Account Other adjustments
deduction
Number
Size of adjusted Amount of Amount
gross income returns
(136) (137) (138)
All returns 81,977 198,438 1,313,318
No adjusted gross income * 1,826 * 1,701 * 15,432
$1 under $5,000 * 63 * 8,878 * 34,184
$5,000 under $10,000 * 1,293 * 6,757 * 60,464
$10,000 under $15,000 * 3,279 * 10,775 * 15,747
$15,000 under $20,000 * 1,546 * 3,942 * 2,370
$20,000 under $25,000 * 4,438 12,531 104,992
$25,000 under $30,000 * 924 16,550 117,787
$30,000 under $40,000 * 10,169 27,569 169,727
$40,000 under $50,000 * 2,642 20,784 89,945
$50,000 under $75,000 7,374 50,346 215,140
$75,000 under $100,000 * 11,543 15,589 26,711
$100,000 under $200,000 16,906 17,871 285,367
$200,000 under $500,000 16,351 3,748 123,684
$500,000 under $1,000,000 2,686 1,047 28,494
$1,000,000 or more 938 352 23,275
Taxable returns 70,961 175,792 1,186,030
Nontaxable returns 11,016 22,646 127,288
Statutory
adjustments
Basic
Foreign housing standard
adjustment deduction
Number Number
Size of adjusted of Amount of
gross income returns returns
(139) (140) (141)
All returns 5,782 77,574 85,755,366
No adjusted gross income * 86 * 183 --
$1 under $5,000 -- -- 13,166,081
$5,000 under $10,000 * 2,961 * 37,156 12,530,364
$10,000 under $15,000 -- -- 11,447,455
$15,000 under $20,000 -- -- 10,561,014
$20,000 under $25,000 -- -- 8,462,634
$25,000 under $30,000 -- -- 6,651,961
$30,000 under $40,000 * 988 * 5,092 9,052,133
$40,000 under $50,000 -- -- 5,585,017
$50,000 under $75,000 * 687 * 1,491 6,014,252
$75,000 under $100,000 -- -- 1,438,485
$100,000 under $200,000 * 306 * 1,123 669,290
$200,000 under $500,000 * 276 * 8,094 125,744
$500,000 under $1,000,000 276 11,361 32,562
$1,000,000 or more 202 13,072 18,375
Taxable returns 2,728 40,085 56,999,765
Nontaxable returns 3,054 37,489 28,755,602
Basic
standard Additional standard
deduction deduction
Number
Size of adjusted Amount of Amount
gross income returns
(142) (143) (144)
All returns 449,696,182 11,200,024 14,264,309
No adjusted gross income -- -- --
$1 under $5,000 45,836,945 748,415 875,696
$5,000 under $10,000 61,616,905 1,534,274 1,820,265
$10,000 under $15,000 60,213,880 1,876,315 2,281,762
$15,000 under $20,000 57,667,807 1,648,639 2,172,316
$20,000 under $25,000 46,656,600 1,100,977 1,442,401
$25,000 under $30,000 36,668,030 727,725 928,507
$30,000 under $40,000 52,323,716 1,096,722 1,428,211
$40,000 under $50,000 34,462,843 723,746 936,129
$50,000 under $75,000 38,946,048 1,074,669 1,434,591
$75,000 under $100,000 9,633,603 399,121 554,368
$100,000 under $200,000 4,512,433 215,108 315,922
$200,000 under $500,000 820,886 42,531 58,146
$500,000 under $1,000,000 215,533 8,064 11,089
$1,000,000 or more 120,952 3,719 4,905
Taxable returns 297,986,795 8,701,083 11,066,341
Nontaxable returns 151,709,387 2,498,941 3,197,967
Total itemized
deductions
after limitation
Number
Size of adjusted of Amount
gross income returns
(145) (146)
All returns 40,244,305 741,376,847
No adjusted gross income -- --
$1 under $5,000 181,984 2,059,633
$5,000 under $10,000 449,351 5,909,706
$10,000 under $15,000 828,262 8,806,912
$15,000 under $20,000 1,220,145 13,265,694
$20,000 under $25,000 1,504,577 15,865,714
$25,000 under $30,000 1,738,793 18,625,692
$30,000 under $40,000 4,233,200 48,169,263
$40,000 under $50,000 4,285,183 52,275,804
$50,000 under $75,000 10,741,308 152,365,377
$75,000 under $100,000 6,373,141 109,484,166
$100,000 under $200,000 6,435,275 152,802,468
$200,000 under $500,000 1,750,664 72,773,885
$500,000 under $1,000,000 315,694 25,712,309
$1,000,000 or more 186,729 63,260,224
Taxable returns 37,532,174 692,819,118
Nontaxable returns 2,712,131 48,557,729
Exemption amount
Number
Size of adjusted of Amount
gross income returns
(147) (148)
All returns 248,657,119 669,241,317
No adjusted gross income 2,107,435 5,769,094
$1 under $5,000 9,184,631 25,216,000
$5,000 under $10,000 16,952,885 46,581,699
$10,000 under $15,000 20,176,259 55,442,156
$15,000 under $20,000 21,543,177 59,201,363
$20,000 under $25,000 18,671,868 51,322,673
$25,000 under $30,000 16,144,766 44,374,124
$30,000 under $40,000 27,568,156 75,775,443
$40,000 under $50,000 23,000,682 63,231,006
$50,000 under $75,000 43,943,539 120,799,473
$75,000 under $100,000 22,012,494 60,513,803
$100,000 under $200,000 20,379,286 55,552,886
$200,000 under $500,000 5,414,891 5,461,597
$500,000 under $1,000,000 986,970 (3)
$1,000,000 or more 570,079 (3)
Taxable returns 182,923,401 488,641,708
Nontaxable returns 65,733,718 180,599,609
* Estimate should be used with caution because of the small number
of sample returns on which it is based.
(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 1999) 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 127,075,145 102,845,571 4,136,119,714
No adjusted gross income 1,066,171 -- --
$1 under $5,000 13,349,971 2,477,551 2,389,775
$5,000 under $10,000 12,979,714 6,166,011 13,230,063
$10,000 under $15,000 12,275,717 8,510,541 39,393,384
$15,000 under $20,000 11,783,174 10,672,923 77,267,830
$20,000 under $25,000 9,967,211 9,659,615 109,880,452
$25,000 under $30,000 8,392,769 8,268,013 130,116,151
$30,000 under $40,000 13,288,379 13,200,203 284,989,844
$40,000 under $50,000 9,870,199 9,837,453 290,993,509
$50,000 under $75,000 16,755,560 16,721,855 711,037,056
$75,000 under $100,000 7,811,626 7,807,547 491,122,090
$100,000 under $200,000 7,104,712 7,096,683 721,988,211
$200,000 under $500,000 1,876,561 1,874,755 463,540,868
$500,000 under $1,000,000 348,256 347,693 209,906,906
$1,000,000 or more 205,124 204,728 590,263,576
Taxable returns 94,546,080 94,524,478 4,097,622,938
Nontaxable returns 32,529,065 8,321,093 38,496,776
Tax credits
Income tax before credit Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(4) (5) (6)
All returns 102,834,362 906,811,755 36,621,595
No adjusted gross income 830 446 822
$1 under $5,000 2,472,231 353,964 121,025
$5,000 under $10,000 6,160,181 1,981,657 1,171,871
$10,000 under $15,000 8,504,604 5,871,771 1,874,815
$15,000 under $20,000 10,674,786 11,511,414 3,569,951
$20,000 under $25,000 9,659,573 16,387,408 3,391,461
$25,000 under $30,000 8,268,020 19,424,519 2,848,942
$30,000 under $40,000 13,203,325 43,808,543 4,675,837
$40,000 under $50,000 9,837,453 47,295,699 4,040,831
$50,000 under $75,000 16,721,867 121,154,138 7,588,456
$75,000 under $100,000 7,807,557 95,539,536 3,987,138
$100,000 under $200,000 7,096,691 163,109,572 2,477,615
$200,000 under $500,000 1,874,757 129,671,706 605,064
$500,000 under $1,000,000 347,735 66,962,941 156,078
$1,000,000 or more 204,751 183,738,442 111,688
Taxable returns 94,527,484 901,028,968 28,314,718
Nontaxable returns 8,306,878 5,782,787 8,306,878
Tax credits
Total Child care credit
Number
Size of adjusted Amount of Amount
gross income returns
(7) (8) (9)
All returns 35,892,344 6,182,193 2,675,147
No adjusted gross income 255 * 3 (1)
$1 under $5,000 4,197 -- --
$5,000 under $10,000 120,705 -- --
$10,000 under $15,000 582,199 93,638 19,704
$15,000 under $20,000 2,071,016 364,457 136,657
$20,000 under $25,000 2,942,582 464,070 202,254
$25,000 under $30,000 2,508,794 434,013 198,919
$30,000 under $40,000 4,125,530 796,250 329,952
$40,000 under $50,000 3,851,793 761,423 333,745
$50,000 under $75,000 8,098,342 1,584,243 698,197
$75,000 under $100,000 3,968,991 872,629 390,033
$100,000 under $200,000 2,023,544 680,897 303,013
$200,000 under $500,000 1,440,457 111,501 51,897
$500,000 under $1,000,000 974,927 13,893 7,807
$1,000,000 or more 3,179,013 5,175 2,969
Taxable returns 30,109,557 5,182,523 2,239,124
Nontaxable returns 5,782,787 999,669 436,023
Tax credits
Credit for the
elderly or Child tax
disabled credit
Number Number
Size of adjusted of Amount of
gross income returns returns
(10) (11) (12)
All returns 181,813 33,629 26,016,019
No adjusted gross income * 6 * 7 805
$1 under $5,000 * 4,921 * 1,393 * 1,739
$5,000 under $10,000 42,345 5,571 * 12,781
$10,000 under $15,000 77,720 17,168 903,983
$15,000 under $20,000 47,439 7,679 2,506,468
$20,000 under $25,000 * 9,381 * 1,811 2,524,943
$25,000 under $30,000 -- -- 2,254,796
$30,000 under $40,000 -- -- 3,839,744
$40,000 under $50,000 -- -- 3,302,472
$50,000 under $75,000 -- -- 6,195,150
$75,000 under $100,000 -- -- 3,054,879
$100,000 under $200,000 -- -- 1,418,260
$200,000 under $500,000 -- -- --
$500,000 under $1,000,000 -- -- --
$1,000,000 or more -- -- --
Taxable returns 115,889 23,885 19,740,847
Nontaxable returns 65,923 9,744 6,275,172
Tax credits
Child tax
credit Education credit
Number
Size of adjusted Amount of Amount
gross income returns
(13) (14) (15)
All returns 19,398,625 6,436,654 4,772,443
No adjusted gross income 130 * 7 * 1
$1 under $5,000 * 560 -- --
$5,000 under $10,000 * 2,091 214,442 42,480
$10,000 under $15,000 205,279 498,163 268,917
$15,000 under $20,000 1,014,401 518,681 346,267
$20,000 under $25,000 1,457,121 480,201 336,065
$25,000 under $30,000 1,564,461 511,027 394,504
$30,000 under $40,000 3,045,530 882,348 648,002
$40,000 under $50,000 2,817,677 806,629 557,758
$50,000 under $75,000 5,585,032 1,546,534 1,498,865
$75,000 under $100,000 2,658,859 978,622 679,585
$100,000 under $200,000 1,047,482 -- --
$200,000 under $500,000 -- -- --
$500,000 under $1,000,000 -- -- --
$1,000,000 or more -- -- --
Taxable returns 16,107,631 5,491,978 4,131,423
Nontaxable returns 3,290,994 944,676 641,020
Tax credits
Earned income
credit used to
Adoption credit offset income
tax before
credits
Number Number
Size of adjusted of Amount of
gross income returns returns
(16) (17) (18)
All returns 47,349 103,016 5,352,300
No adjusted gross income -- -- --
$1 under $5,000 -- -- **
$5,000 under $10,000 -- -- ** 847,636
$10,000 under $15,000 -- -- 300,370
$15,000 under $20,000 -- -- 1,368,937
$20,000 under $25,000 -- -- 1,734,781
$25,000 under $30,000 * 2,924 * 3,135 1,038,808
$30,000 under $40,000 * 2,981 * 4,582 61,767
$40,000 under $50,000 * 7,780 * 10,499 --
$50,000 under $75,000 20,653 62,759 --
$75,000 under $100,000 * 6,133 * 17,632 --
$100,000 under $200,000 * 6,729 * 3,656 --
$200,000 under $500,000 ** 151 ** 752 --
$500,000 under $1,000,000 -- -- --
$1,000,000 or more ** ** --
Taxable returns 36,562 75,434 2,111,989
Nontaxable returns 10,787 27,582 3,240,311
Tax credits
Earned income
credit used to
offset income Minimum tax credit
tax before
credits
Number
Size of adjusted Amount of Amount
gross income returns
(19) (20) (21)
All returns 1,918,065 166,010 996,461
No adjusted gross income -- * 3 * 1
$1 under $5,000 ** * 2,939 * 184
$5,000 under $10,000 ** 69,127 ** 7 ** 2
$10,000 under $15,000 64,808 ** **
$15,000 under $20,000 548,090 * 962 * 133
$20,000 under $25,000 907,866 * 52 * 63
$25,000 under $30,000 324,496 * 93 * 110
$30,000 under $40,000 3,679 4,452 4,083
$40,000 under $50,000 -- 7,643 13,206
$50,000 under $75,000 -- 10,833 11,824
$75,000 under $100,000 -- 11,033 12,986
$100,000 under $200,000 -- 51,873 71,852
$200,000 under $500,000 -- 48,355 210,528
$500,000 under $1,000,000 -- 15,720 196,608
$1,000,000 or more -- 12,047 474,881
Taxable returns 751,230 164,190 968,723
Nontaxable returns 1,166,835 1,820 27,738
Tax credits
General
Foreign tax credit business
credit
Number Number
Size of adjusted of Amount of
gross income returns returns
(22) (23) (24)
All returns 3,266,544 4,941,010 287,658
No adjusted gross income * 4 * 116 --
$1 under $5,000 110,470 1,600 * 956
$5,000 under $10,000 64,305 1,437 --
$10,000 under $15,000 64,721 3,072 * 4,662
$15,000 under $20,000 91,942 14,412 4,841
$20,000 under $25,000 89,429 24,074 * 2,882
$25,000 under $30,000 77,830 6,325 6,365
$30,000 under $40,000 187,845 47,443 13,853
$40,000 under $50,000 204,566 61,762 20,414
$50,000 under $75,000 529,818 118,431 53,600
$75,000 under $100,000 415,909 129,488 30,868
$100,000 under $200,000 753,863 441,645 73,257
$200,000 under $500,000 450,130 1,024,512 46,631
$500,000 under $1,000,000 128,668 656,282 15,406
$1,000,000 or more 97,043 2,410,411 13,922
Taxable returns 3,226,858 4,840,266 268,258
Nontaxable returns 39,686 100,744 19,400
Tax credits
General
business Empowerment zone
credit employment credit
Number
Size of adjusted Amount of Amount
gross income returns
(25) (26) (27)
All returns 783,920 4,752 26,728
No adjusted gross income -- -- --
$1 under $5,000 * 460 -- --
$5,000 under $10,000 -- -- --
$10,000 under $15,000 * 3,250 -- --
$15,000 under $20,000 2,002 -- --
$20,000 under $25,000 * 2,066 -- --
$25,000 under $30,000 9,048 -- --
$30,000 under $40,000 18,091 -- --
$40,000 under $50,000 25,866 -- --
$50,000 under $75,000 86,788 -- --
$75,000 under $100,000 55,736 -- --
$100,000 under $200,000 137,198 ** **
$200,000 under $500,000 129,881 ** 2,251 ** 5,637
$500,000 under $1,000,000 89,021 1,510 11,759
$1,000,000 or more 224,513 992 9,332
Taxable returns 745,434 4,752 26,728
Nontaxable returns 38,486 -- --
Tax credits
Nonconventional
source fuel Other tax credits
credit
Number Number
Size of adjusted of Amount of Amount
gross income returns returns
(28) (29) (30) (31)
All returns 19,385 31,512 52,466 107,048
No adjusted gross income -- -- * 3 * 1
$1 under $5,000 -- -- -- --
$5,000 under $10,000 -- -- -- --
$10,000 under $15,000 -- -- -- --
$15,000 under $20,000 * 941 * 1 -- --
$20,000 under $25,000 -- -- * 3,965 * 7,435
$25,000 under $30,000 -- -- * 3,695 * 2,955
$30,000 under $40,000 * 150 * 367 * 3,788 * 6,706
$40,000 under $50,000 * 3,288 * 5,532 * 2,356 * 7,708
$50,000 under $75,000 * 2,698 * 935 8,783 3,423
$75,000 under $100,000 * 2,110 * 677 * 10,920 * 8,343
$100,000 under $200,000 5,629 3,207 8,411 3,763
$200,000 under $500,000 2,069 2,055 6,048 15,199
$500,000 under $1,000,000 1,139 3,841 2,303 9,518
$1,000,000 or more 1,361 14,897 2,193 41,998
Taxable returns 18,383 26,779 46,990 89,767
Nontaxable returns * 1,002 * 4,733 5,476 17,281
Alternative
Income tax after credits minimum tax
Number Number
Size of adjusted of Amount of
gross income returns returns
(32) (33) (34)
All returns 94,511,758 870,919,411 1,018,063
No adjusted gross income * 13 * 191 4,829
$1 under $5,000 2,463,718 349,767 * 1,906
$5,000 under $10,000 5,581,923 1,860,952 * 129
$10,000 under $15,000 7,056,839 5,289,572 2,985
$15,000 under $20,000 7,710,155 9,440,398 * 2,235
$20,000 under $25,000 7,732,620 13,444,826 * 539
$25,000 under $30,000 7,438,753 16,915,725 5,319
$30,000 under $40,000 12,800,998 39,683,013 11,688
$40,000 under $50,000 9,738,522 43,443,906 22,447
$50,000 under $75,000 16,670,723 113,055,796 83,050
$75,000 under $100,000 7,797,862 91,570,544 143,729
$100,000 under $200,000 7,093,635 161,086,028 334,533
$200,000 under $500,000 1,873,835 128,231,249 322,600
$500,000 under $1,000,000 347,533 65,988,014 53,912
$1,000,000 or more 204,627 180,559,429 28,163
Taxable returns 94,511,758 870,919,411 1,018,063
Nontaxable returns -- -- --
Alternative
minimum tax Total income tax
Number
Size of adjusted Amount of Amount
gross income returns
(35) (36) (37)
All returns 6,477,697 94,546,080 877,401,489
No adjusted gross income 109,076 4,842 109,267
$1 under $5,000 * 3,588 2,464,729 353,355
$5,000 under $10,000 * 5,894 5,582,051 1,866,846
$10,000 under $15,000 6,743 7,058,131 5,296,315
$15,000 under $20,000 * 4,238 7,711,411 9,444,636
$20,000 under $25,000 * 2,384 7,733,012 13,447,210
$25,000 under $30,000 28,832 7,442,202 16,944,557
$30,000 under $40,000 12,857 12,802,035 39,695,871
$40,000 under $50,000 19,781 9,741,580 43,463,696
$50,000 under $75,000 148,447 16,676,288 113,204,249
$75,000 under $100,000 248,555 7,803,395 91,819,100
$100,000 under $200,000 1,138,963 7,098,067 162,224,990
$200,000 under $500,000 2,042,634 1,875,383 130,273,941
$500,000 under $1,000,000 976,542 348,002 66,964,769
$1,000,000 or more 1,729,163 204,951 182,292,689
Taxable returns 6,477,697 94,546,080 877,401,489
Nontaxable returns -- -- --
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 18,292,436 37,579,060 4,076,050
No adjusted gross income 170,082 266,662 18,942
$1 under $5,000 1,023,872 429,890 48,581
$5,000 under $10,000 1,684,531 1,428,054 114,317
$10,000 under $15,000 1,347,427 1,489,399 143,274
$15,000 under $20,000 1,250,542 1,555,435 246,293
$20,000 under $25,000 1,099,650 1,551,535 230,651
$25,000 under $30,000 1,018,268 1,446,730 265,907
$30,000 under $40,000 1,837,944 2,823,696 517,010
$40,000 under $50,000 1,562,557 2,601,232 482,378
$50,000 under $75,000 2,993,478 6,084,743 990,494
$75,000 under $100,000 1,563,969 4,229,992 509,504
$100,000 under $200,000 1,847,321 7,023,657 434,436
$200,000 under $500,000 664,073 4,073,200 65,775
$500,000 under $1,000,000 137,752 1,116,030 5,493
$1,000,000 or more 90,970 1,458,807 2,995
Taxable returns 13,579,204 32,419,494 3,579,948
Nontaxable returns 4,713,232 5,159,566 496,101
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 3,074,825 14,029,609 33,372,365
No adjusted gross income 22,132 146,045 227,446
$1 under $5,000 9,024 936,958 416,505
$5,000 under $10,000 23,586 1,529,532 1,388,136
$10,000 under $15,000 35,001 1,133,704 1,442,801
$15,000 under $20,000 58,044 996,190 1,491,659
$20,000 under $25,000 96,842 857,359 1,425,494
$25,000 under $30,000 91,266 739,616 1,344,298
$30,000 under $40,000 235,014 1,319,630 2,558,609
$40,000 under $50,000 255,718 1,099,759 2,318,841
$50,000 under $75,000 705,921 2,027,879 5,336,187
$75,000 under $100,000 529,615 1,090,067 3,674,801
$100,000 under $200,000 799,740 1,395,451 6,050,936
$200,000 under $500,000 183,656 562,525 3,692,147
$500,000 under $1,000,000 18,347 119,724 1,006,774
$1,000,000 or more 10,919 75,169 997,730
Taxable returns 2,915,688 9,899,794 28,510,349
Nontaxable returns 159,137 4,129,815 4,862,015
All other taxes
Social Security Household
taxes on tip employment
income tax
Number Number
Size of adjusted of Amount of
gross income returns returns
(44) (45) (46)
All returns 254,489 29,477 286,175
No adjusted gross income * 6 * (1) 8,400
$1 under $5,000 37,037 1,579 * 3,872
$5,000 under $10,000 45,678 4,681 7,152
$10,000 under $15,000 42,637 3,088 10,007
$15,000 under $20,000 19,769 3,278 2,825
$20,000 under $25,000 25,801 2,871 6,836
$25,000 under $30,000 22,559 4,985 2,034
$30,000 under $40,000 29,939 3,066 11,054
$40,000 under $50,000 * 7,096 * 229 9,577
$50,000 under $75,000 14,798 4,378 20,774
$75,000 under $100,000 * 6,999 * 547 11,326
$100,000 under $200,000 * 2,161 * 776 73,868
$200,000 under $500,000 -- -- 70,467
$500,000 under $1,000,000 -- -- 23,980
$1,000,000 or more * 9 * (1) 24,002
Taxable returns 149,272 20,155 255,358
Nontaxable returns 105,217 9,322 30,817
All other
taxes
Household Earned income credit
employment used to offset all
tax other taxes
Number
Size of adjusted Amount of Amount
gross income returns
(47) (48) (49)
All returns 759,438 3,137,122 2,378,860
No adjusted gross income 15,431 53,563 22,665
$1 under $5,000 * 2,736 525,770 153,987
$5,000 under $10,000 11,580 1,036,279 743,809
$10,000 under $15,000 7,565 568,121 649,408
$15,000 under $20,000 1,582 482,373 502,346
$20,000 under $25,000 25,875 311,253 241,178
$25,000 under $30,000 5,362 154,984 65,051
$30,000 under $40,000 24,424 * 4,780 * 417
$40,000 under $50,000 25,291 -- --
$50,000 under $75,000 33,450 -- --
$75,000 under $100,000 20,814 -- --
$100,000 under $200,000 166,163 -- --
$200,000 under $500,000 192,934 -- --
$500,000 under $1,000,000 76,222 -- --
$1,000,000 or more 150,009 -- --
Taxable returns 632,706 -- --
Nontaxable returns 126,732 3,137,122 2,378,860
Tax payments
Total tax liability Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(50) (51) (52)
All returns 97,138,402 912,463,971 117,050,440
No adjusted gross income 152,287 349,957 357,633
$1 under $5,000 3,235,626 629,156 9,902,110
$5,000 under $10,000 6,200,376 2,550,927 10,606,566
$10,000 under $15,000 7,340,722 6,133,042 10,764,504
$15,000 under $20,000 7,947,896 10,488,944 10,980,671
$20,000 under $25,000 7,964,172 14,731,025 9,625,799
$25,000 under $30,000 7,585,566 18,286,044 8,200,948
$30,000 under $40,000 12,910,264 42,477,493 13,030,879
$40,000 under $50,000 9,769,928 46,056,802 9,755,702
$50,000 under $75,000 16,695,662 119,286,021 16,611,776
$75,000 under $100,000 7,805,293 96,046,520 7,757,284
$100,000 under $200,000 7,101,716 169,248,635 7,044,273
$200,000 under $500,000 1,875,780 134,347,140 1,863,056
$500,000 under $1,000,000 348,093 68,080,799 345,146
$1,000,000 or more 205,021 183,751,467 204,093
Taxable returns 94,538,892 909,814,893 90,733,144
Nontaxable returns 2,599,511 2,649,078 26,317,296
Tax payments
Total Income tax withheld
Number
Size of adjusted Amount of Amount
gross income returns
(53) (54) (55)
All returns 948,386,646 111,193,931 695,526,980
No adjusted gross income 1,773,180 263,579 821,809
$1 under $5,000 2,185,848 9,650,664 1,927,989
$5,000 under $10,000 6,498,039 10,251,095 5,861,979
$10,000 under $15,000 11,373,739 10,174,108 10,340,816
$15,000 under $20,000 17,643,930 10,313,478 16,007,699
$20,000 under $25,000 22,020,938 9,101,557 20,077,885
$25,000 under $30,000 24,824,387 7,827,481 22,901,768
$30,000 under $40,000 53,869,290 12,432,975 49,431,618
$40,000 under $50,000 55,640,631 9,319,549 50,643,918
$50,000 under $75,000 137,677,554 15,866,874 123,165,194
$75,000 under $100,000 100,532,662 7,358,450 86,505,951
$100,000 under $200,000 165,234,432 6,549,974 130,509,964
$200,000 under $500,000 122,425,076 1,622,168 78,438,070
$500,000 under $1,000,000 60,542,200 291,056 33,444,023
$1,000,000 or more 166,144,739 170,923 65,448,298
Taxable returns 925,619,973 85,675,936 675,793,878
Nontaxable returns 22,766,673 25,517,995 19,733,102
Tax payments
Payments with
request for
Estimated tax payments extension of
filing time
Number Number
Size of adjusted of Amount of
gross income returns returns
(56) (57) (58)
All returns 13,169,356 196,915,946 1,510,206
No adjusted gross income 82,503 725,420 15,589
$1 under $5,000 232,379 216,501 65,024
$5,000 under $10,000 427,288 590,365 45,091
$10,000 under $15,000 705,708 962,338 52,709
$15,000 under $20,000 916,708 1,557,981 46,632
$20,000 under $25,000 831,564 1,815,410 58,452
$25,000 under $30,000 676,738 1,776,786 58,406
$30,000 under $40,000 1,269,055 4,188,460 103,267
$40,000 under $50,000 1,116,916 4,710,163 85,073
$50,000 under $75,000 2,284,270 13,897,791 167,936
$75,000 under $100,000 1,432,470 12,867,893 164,996
$100,000 under $200,000 1,969,353 31,141,993 303,086
$200,000 under $500,000 878,608 37,497,440 208,563
$500,000 under $1,000,000 202,511 21,761,309 70,798
$1,000,000 or more 143,284 63,206,094 64,567
Taxable returns 12,218,789 194,236,665 1,410,231
Nontaxable returns 950,568 2,679,281 99,975
Tax payments
Payments with
request for Excess Social
extension of Security
filing time taxes withheld
Number
Size of adjusted Amount of Amount
gross income returns
(59) (60) (61)
All returns 53,984,319 1,377,613 1,712,649
No adjusted gross income 122,823 4,604 6,644
$1 under $5,000 35,490 * 1,315 * 1,627
$5,000 under $10,000 41,035 * 1,730 * 670
$10,000 under $15,000 64,781 * 2,024 * 54
$15,000 under $20,000 69,443 * 3,969 * 1,957
$20,000 under $25,000 119,765 * 73 * 178
$25,000 under $30,000 135,365 * 2,519 * 1,687
$30,000 under $40,000 236,322 * 999 * 2,302
$40,000 under $50,000 271,428 * 3,621 * 4,260
$50,000 under $75,000 572,825 58,292 20,046
$75,000 under $100,000 929,888 350,727 206,658
$100,000 under $200,000 2,800,887 663,984 764,902
$200,000 under $500,000 5,991,852 213,015 487,355
$500,000 under $1,000,000 5,211,833 43,543 122,611
$1,000,000 or more 37,380,581 27,198 91,698
Taxable returns 53,762,601 1,366,559 1,696,798
Nontaxable returns 221,718 11,054 15,851
Tax payments
Credit for Credit from
Federal tax on regulated
gasoline and investment
special fuels companies
Number Number
Size of adjusted of Amount of
gross income returns returns
(62) (63) (64)
All returns 426,878 95,029 37,879
No adjusted gross income 27,399 8,687 2,080
$1 under $5,000 20,282 3,826 * 2,970
$5,000 under $10,000 29,835 3,297 * 2,015
$10,000 under $15,000 35,263 5,511 * 956
$15,000 under $20,000 41,740 6,849 --
$20,000 under $25,000 33,390 7,699 --
$25,000 under $30,000 30,258 7,796 * 941
$30,000 under $40,000 46,416 8,741 * 4,737
$40,000 under $50,000 36,079 7,948 * 3,830
$50,000 under $75,000 70,283 14,678 * 5,670
$75,000 under $100,000 26,375 4,063 * 4,444
$100,000 under $200,000 22,010 12,148 5,585
$200,000 under $500,000 5,420 1,889 3,601
$500,000 under $1,000,000 1,101 766 425
$1,000,000 or more 1,027 1,131 625
Taxable returns 304,215 66,167 32,827
Nontaxable returns 122,663 28,862 5,051
Tax payments
Credit from
regulated Additional child
investment tax credit
companies
Number
Size of adjusted Amount of Amount
gross income returns
(65) (66) (67)
All returns 151,723 985,579 812,404
No adjusted gross income 87,797 109,043 124,275
$1 under $5,000 * 414 * 6,089 * 2,900
$5,000 under $10,000 * 693 6,832 4,555
$10,000 under $15,000 * 239 19,989 17,816
$15,000 under $20,000 -- 49,277 54,739
$20,000 under $25,000 -- 212,651 151,436
$25,000 under $30,000 * 986 266,300 222,105
$30,000 under $40,000 * 1,846 234,699 172,307
$40,000 under $50,000 * 2,914 57,660 45,704
$50,000 under $75,000 * 7,020 21,162 13,884
$75,000 under $100,000 * 18,209 1,855 2,617
$100,000 under $200,000 4,539 * 22 * 66
$200,000 under $500,000 8,470 -- --
$500,000 under $1,000,000 1,659 -- --
$1,000,000 or more 16,937 -- --
Taxable returns 63,865 11,388 9,432
Nontaxable returns 87,858 974,191 802,972
Overpayment
Earned income credit,
refundable portion Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(68) (69) (70)
All returns 16,049,812 27,604,182 94,827,237
No adjusted gross income 50,555 51,494 455,954
$1 under $5,000 2,589,101 1,851,381 10,050,818
$5,000 under $10,000 4,150,368 7,640,475 10,548,442
$10,000 under $15,000 3,519,299 9,496,424 9,976,271
$15,000 under $20,000 3,323,892 6,187,296 9,645,137
$20,000 under $25,000 1,760,566 2,037,943 8,078,742
$25,000 under $30,000 627,213 337,501 6,732,241
$30,000 under $40,000 28,818 1,667 10,213,584
$40,000 under $50,000 -- -- 7,331,134
$50,000 under $75,000 -- -- 12,138,244
$75,000 under $100,000 -- -- 4,862,090
$100,000 under $200,000 -- -- 3,784,286
$200,000 under $500,000 -- -- 783,925
$500,000 under $1,000,000 -- -- 136,201
$1,000,000 or more -- -- 90,168
Taxable returns -- -- 67,001,976
Nontaxable returns 16,049,812 27,604,182 27,825,261
Overpayment
Total Refunded
Number
Size of adjusted Amount of Amount
gross income returns
(71) (72) (73)
All returns 182,049,186 91,600,741 155,513,635
No adjusted gross income 1,758,308 423,357 1,481,696
$1 under $5,000 3,864,502 9,958,167 3,791,380
$5,000 under $10,000 12,395,606 10,443,411 12,257,034
$10,000 under $15,000 15,914,068 9,783,034 15,723,738
$15,000 under $20,000 14,757,001 9,417,110 14,528,880
$20,000 under $25,000 11,080,542 7,889,567 10,843,294
$25,000 under $30,000 8,654,456 6,594,845 8,437,589
$30,000 under $40,000 15,295,754 9,957,198 14,813,890
$40,000 under $50,000 13,566,907 7,077,322 13,027,607
$50,000 under $75,000 28,202,226 11,631,022 26,863,045
$75,000 under $100,000 13,787,744 4,528,010 12,505,719
$100,000 under $200,000 15,711,807 3,285,262 12,392,805
$200,000 under $500,000 8,483,618 520,164 4,317,376
$500,000 under $1,000,000 4,185,539 61,682 1,468,586
$1,000,000 or more 14,391,109 30,588 3,060,996
Taxable returns 132,297,299 64,011,591 106,481,674
Nontaxable returns 49,751,886 27,589,150 49,031,961
Overpayment
Tax due at
Credit to 2000 time of
estimated tax filing
Number Number
Size of adjusted of Amount of
gross income returns returns
(74) (75) (76)
All returns 4,514,663 26,535,551 29,200,902
No adjusted gross income 44,228 276,612 99,000
$1 under $5,000 120,174 73,121 2,127,828
$5,000 under $10,000 153,601 138,572 1,752,616
$10,000 under $15,000 265,449 190,330 1,941,818
$15,000 under $20,000 326,215 228,121 2,021,838
$20,000 under $25,000 286,639 237,248 1,852,801
$25,000 under $30,000 214,674 216,869 1,612,644
$30,000 under $40,000 381,884 481,864 3,042,570
$40,000 under $50,000 360,238 539,300 2,519,592
$50,000 under $75,000 736,289 1,339,181 4,594,161
$75,000 under $100,000 462,775 1,282,025 2,931,582
$100,000 under $200,000 675,341 3,319,001 3,300,978
$200,000 under $500,000 331,805 4,166,242 1,079,609
$500,000 under $1,000,000 86,507 2,716,953 210,048
$1,000,000 or more 68,843 11,330,113 113,817
Taxable returns 4,129,991 25,815,625 27,402,270
Nontaxable returns 384,672 719,925 1,798,632
Tax due at
time of Predetermined
filing estimated tax penalty
Number
Size of adjusted Amount of Amount
gross income returns
(77) (78) (79)
All returns 119,091,512 5,285,114 1,149,865
No adjusted gross income 165,592 21,118 2,970
$1 under $5,000 459,976 14,236 1,242
$5,000 under $10,000 822,134 142,683 10,242
$10,000 under $15,000 1,197,892 225,226 14,872
$15,000 under $20,000 1,424,085 239,326 19,834
$20,000 under $25,000 1,658,871 279,149 22,867
$25,000 under $30,000 1,622,262 271,181 21,925
$30,000 under $40,000 3,827,378 530,751 49,982
$40,000 under $50,000 4,001,556 537,145 52,889
$50,000 under $75,000 9,926,640 1,005,801 123,115
$75,000 under $100,000 9,409,513 662,381 107,958
$100,000 under $200,000 19,950,392 861,317 224,406
$200,000 under $500,000 20,621,125 361,251 215,443
$500,000 under $1,000,000 11,843,109 86,299 118,971
$1,000,000 or more 32,160,988 47,249 163,151
Taxable returns 117,633,918 5,013,058 1,125,869
Nontaxable returns 1,457,594 272,056 23,996
* 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 40,244,305 741,376,847 5,465,467
Under $5,000 181,984 2,059,633 --
$5,000 under $10,000 449,351 5,909,706 --
$10,000 under $15,000 828,262 8,806,912 --
$15,000 under $20,000 1,220,145 13,265,694 --
$20,000 under $25,000 1,504,577 15,865,714 --
$25,000 under $30,000 1,738,793 18,625,692 --
$30,000 under $35,000 2,027,851 22,357,195 --
$35,000 under $40,000 2,205,349 25,812,068 --
$40,000 under $45,000 2,171,101 25,857,728 --
$45,000 under $50,000 2,114,082 26,418,076 --
$50,000 under $55,000 2,320,792 30,313,409 --
$55,000 under $60,000 2,209,762 30,171,560 --
$60,000 under $75,000 6,210,753 91,880,408 71,904
$75,000 under $100,000 6,373,141 109,484,166 52,585
$100,000 under $200,000 6,435,275 152,802,468 3,088,660
$200,000 under $500,000 1,750,664 72,773,885 1,750,224
$500,000 under $1,000,000 315,694 25,712,309 315,477
$1,000,000 or more 186,729 63,260,224 186,618
Taxable returns 37,532,174 692,819,118 5,460,577
Nontaxable returns 2,712,131 48,557,729 4,890
Itemized
deductions Medical and dental
in excess of expenses deduction
limitation
Number
Size of adjusted Amount of Amount
gross income returns
(4) (5) (6)
All returns 31,965,547 5,884,418 35,375,998
Under $5,000 -- 121,353 678,884
$5,000 under $10,000 -- 269,331 2,794,566
$10,000 under $15,000 -- 482,968 3,028,326
$15,000 under $20,000 -- 595,004 3,635,485
$20,000 under $25,000 -- 564,001 2,791,904
$25,000 under $30,000 -- 515,451 2,308,262
$30,000 under $35,000 -- 500,229 2,274,480
$35,000 under $40,000 -- 444,803 2,328,304
$40,000 under $45,000 -- 348,444 1,614,144
$45,000 under $50,000 -- 302,989 1,759,882
$50,000 under $55,000 -- 287,307 1,237,955
$55,000 under $60,000 -- 229,727 1,385,679
$60,000 under $75,000 10,065 573,555 3,711,006
$75,000 under $100,000 33,306 385,873 2,468,648
$100,000 under $200,000 2,634,493 235,169 2,460,856
$200,000 under $500,000 8,516,120 26,029 732,780
$500,000 under $1,000,000 5,174,359 1,763 122,396
$1,000,000 or more 15,597,204 421 42,442
Taxable returns 31,937,888 4,541,288 20,606,654
Nontaxable returns 27,659 1,343,131 14,769,343
Medical and
Medical and dental dental
expenses expenses
limitation
Number Number
Size of adjusted of Amount of
gross income returns returns
(7) (8) (9)
All returns 5,884,418 53,885,106 5,883,477
Under $5,000 121,353 704,559 120,412
$5,000 under $10,000 269,331 2,952,286 269,331
$10,000 under $15,000 482,968 3,486,674 482,968
$15,000 under $20,000 595,004 4,418,165 595,004
$20,000 under $25,000 564,001 3,744,027 564,001
$25,000 under $30,000 515,451 3,371,036 515,451
$30,000 under $35,000 500,229 3,490,672 500,229
$35,000 under $40,000 444,803 3,580,258 444,803
$40,000 under $45,000 348,444 2,725,646 348,444
$45,000 under $50,000 302,989 2,836,482 302,989
$50,000 under $55,000 287,307 2,365,069 287,307
$55,000 under $60,000 229,727 2,370,496 229,727
$60,000 under $75,000 573,555 6,577,230 573,555
$75,000 under $100,000 385,873 4,954,114 385,873
$100,000 under $200,000 235,169 4,726,083 235,169
$200,000 under $500,000 26,029 1,282,519 26,029
$500,000 under $1,000,000 1,763 209,119 1,763
$1,000,000 or more 421 90,669 421
Taxable returns 4,541,288 37,283,497 4,541,288
Nontaxable returns 1,343,131 16,601,609 1,342,190
Taxes paid deduction
Medical and
dental
expenses Total
limitation
Number
Size of adjusted Amount of Amount
gross income returns
(10) (11) (12)
All returns 18,509,108 39,564,240 265,365,133
Under $5,000 25,675 161,517 367,907
$5,000 under $10,000 157,721 386,866 741,809
$10,000 under $15,000 458,349 738,072 1,428,037
$15,000 under $20,000 782,680 1,156,979 2,291,217
$20,000 under $25,000 952,124 1,425,832 3,088,618
$25,000 under $30,000 1,062,775 1,688,770 4,022,759
$30,000 under $35,000 1,216,192 1,975,490 4,969,406
$35,000 under $40,000 1,251,954 2,151,026 6,271,703
$40,000 under $45,000 1,111,502 2,140,435 6,598,053
$45,000 under $50,000 1,076,600 2,083,059 7,152,571
$50,000 under $55,000 1,127,114 2,301,409 8,772,071
$55,000 under $60,000 984,818 2,194,910 8,849,261
$60,000 under $75,000 2,866,224 6,158,281 28,533,198
$75,000 under $100,000 2,485,466 6,340,861 37,486,929
$100,000 under $200,000 2,265,227 6,415,432 59,509,965
$200,000 under $500,000 549,739 1,744,842 35,352,168
$500,000 under $1,000,000 86,723 314,502 15,008,056
$1,000,000 or more 48,227 185,958 34,921,406
Taxable returns 16,676,843 37,070,871 258,337,596
Nontaxable returns 1,832,265 2,493,369 7,027,537
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 33,609,458 169,162,512 35,420,134
Under $5,000 77,954 70,930 137,313
$5,000 under $10,000 194,818 116,841 317,105
$10,000 under $15,000 456,782 288,044 591,021
$15,000 under $20,000 844,105 562,290 941,412
$20,000 under $25,000 1,100,340 945,586 1,159,572
$25,000 under $30,000 1,380,259 1,474,614 1,399,973
$30,000 under $35,000 1,617,176 2,052,743 1,677,649
$35,000 under $40,000 1,852,999 2,884,971 1,861,454
$40,000 under $45,000 1,830,049 3,237,072 1,853,929
$45,000 under $50,000 1,816,260 3,599,727 1,816,933
$50,000 under $55,000 2,046,657 4,628,395 2,052,715
$55,000 under $60,000 1,933,757 4,787,224 1,984,038
$60,000 under $75,000 5,358,161 16,007,062 5,646,353
$75,000 under $100,000 5,483,919 21,661,726 5,876,060
$100,000 under $200,000 5,226,183 37,165,343 5,995,194
$200,000 under $500,000 1,536,733 25,556,318 1,634,287
$500,000 under $1,000,000 283,635 12,162,059 298,116
$1,000,000 or more 169,670 31,961,568 177,010
Taxable returns 31,927,464 167,296,067 33,239,984
Nontaxable returns 1,681,994 1,866,446 2,180,149
Taxes paid deduction
Real estate
taxes Personal property taxes
Number
Size of adjusted Amount of Amount
gross income returns
(16) (17) (18)
All returns 86,650,534 19,018,794 7,866,732
Under $5,000 280,400 56,277 12,343
$5,000 under $10,000 580,631 168,578 40,679
$10,000 under $15,000 1,048,097 315,116 82,566
$15,000 under $20,000 1,555,603 461,852 130,858
$20,000 under $25,000 1,932,667 588,013 168,439
$25,000 under $30,000 2,268,685 772,830 226,956
$30,000 under $35,000 2,585,921 884,573 280,882
$35,000 under $40,000 3,046,330 1,011,906 307,504
$40,000 under $45,000 2,968,297 1,055,716 330,504
$45,000 under $50,000 3,178,197 1,037,837 327,370
$50,000 under $55,000 3,690,291 1,129,563 404,964
$55,000 under $60,000 3,634,205 1,106,145 388,095
$60,000 under $75,000 11,223,189 3,063,013 1,143,773
$75,000 under $100,000 14,172,674 3,195,306 1,394,671
$100,000 under $200,000 20,260,557 3,164,238 1,685,068
$200,000 under $500,000 9,011,510 792,698 588,633
$500,000 under $1,000,000 2,592,771 136,214 163,406
$1,000,000 or more 2,620,509 78,920 190,022
Taxable returns 81,936,678 17,995,043 7,510,958
Nontaxable returns 4,713,856 1,023,750 355,774
Interest paid
Taxes paid deduction deduction
Other taxes Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(19) (20) (21)
All returns 3,364,360 1,685,354 33,705,780
Under $5,000 10,296 4,234 120,684
$5,000 under $10,000 18,423 3,657 268,774
$10,000 under $15,000 45,247 9,331 482,234
$15,000 under $20,000 74,807 42,466 816,489
$20,000 under $25,000 93,220 41,927 1,080,993
$25,000 under $30,000 109,725 52,504 1,338,560
$30,000 under $35,000 127,714 49,860 1,627,959
$35,000 under $40,000 148,949 32,899 1,856,180
$40,000 under $45,000 171,989 62,180 1,848,044
$45,000 under $50,000 158,274 47,278 1,772,568
$50,000 under $55,000 160,563 48,421 2,033,601
$55,000 under $60,000 166,886 39,737 1,934,719
$60,000 under $75,000 514,035 159,174 5,490,793
$75,000 under $100,000 631,022 257,858 5,586,606
$100,000 under $200,000 663,188 398,997 5,563,395
$200,000 under $500,000 200,043 195,707 1,468,179
$500,000 under $1,000,000 43,602 89,820 262,327
$1,000,000 or more 26,377 149,306 153,677
Taxable returns 3,197,168 1,593,892 31,656,605
Nontaxable returns 167,192 91,462 2,049,176
Interest paid deduction
Home mortgage interest
Total Total
Number
Size of adjusted Amount of Amount
gross income returns
(22) (23) (24)
All returns 291,552,907 33,267,570 272,148,740
Under $5,000 829,036 116,769 805,869
$5,000 under $10,000 1,711,842 261,692 1,651,203
$10,000 under $15,000 2,762,047 477,672 2,688,807
$15,000 under $20,000 4,707,315 806,105 4,649,495
$20,000 under $25,000 6,636,099 1,065,256 6,505,394
$25,000 under $30,000 7,839,343 1,332,418 7,780,165
$30,000 under $35,000 9,635,865 1,613,200 9,516,605
$35,000 under $40,000 11,483,548 1,845,411 11,306,125
$40,000 under $45,000 11,781,110 1,841,380 11,584,118
$45,000 under $50,000 11,701,091 1,763,850 11,515,732
$50,000 under $55,000 13,943,385 2,020,889 13,752,089
$55,000 under $60,000 13,373,956 1,922,933 13,198,231
$60,000 under $75,000 40,772,228 5,456,028 40,196,094
$75,000 under $100,000 46,445,493 5,540,026 45,580,597
$100,000 under $200,000 61,224,253 5,453,543 58,846,947
$200,000 under $500,000 26,059,353 1,391,443 23,128,442
$500,000 under $1,000,000 7,692,318 233,784 5,509,492
$1,000,000 or more 12,954,624 125,170 3,933,335
Taxable returns 272,951,941 31,246,451 254,994,109
Nontaxable returns 18,600,966 2,021,119 17,154,631
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 32,700,138 265,137,203 1,880,786
Under $5,000 114,876 771,154 * 6,727
$5,000 under $10,000 259,657 1,609,610 9,799
$10,000 under $15,000 462,144 2,607,953 29,373
$15,000 under $20,000 784,744 4,503,209 48,451
$20,000 under $25,000 1,036,964 6,340,120 51,981
$25,000 under $30,000 1,302,789 7,607,849 70,234
$30,000 under $35,000 1,593,988 9,315,239 59,273
$35,000 under $40,000 1,790,203 10,998,616 94,011
$40,000 under $45,000 1,808,333 11,285,240 77,638
$45,000 under $50,000 1,739,790 11,295,415 74,288
$50,000 under $55,000 1,979,927 13,389,237 95,785
$55,000 under $60,000 1,899,226 12,910,632 97,091
$60,000 under $75,000 5,371,384 39,079,479 321,365
$75,000 under $100,000 5,461,390 44,366,710 348,216
$100,000 under $200,000 5,375,839 57,382,963 365,370
$200,000 under $500,000 1,366,921 22,520,951 105,489
$500,000 under $1,000,000 229,481 5,351,392 17,499
$1,000,000 or more 122,482 3,801,437 8,197
Taxable returns 30,716,652 248,495,762 1,773,875
Nontaxable returns 1,983,486 16,641,442 106,910
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 7,011,537 2,701,991 1,794,196
Under $5,000 * 34,716 5,529 3,523
$5,000 under $10,000 41,593 15,304 15,261
$10,000 under $15,000 80,854 18,156 13,535
$15,000 under $20,000 146,286 48,738 22,381
$20,000 under $25,000 165,274 57,165 48,170
$25,000 under $30,000 172,316 50,093 27,032
$30,000 under $35,000 201,365 73,000 63,428
$35,000 under $40,000 307,509 131,128 87,101
$40,000 under $45,000 298,878 113,564 115,599
$45,000 under $50,000 220,317 101,662 89,957
$50,000 under $55,000 362,852 116,090 65,297
$55,000 under $60,000 287,600 149,927 112,017
$60,000 under $75,000 1,116,615 413,394 235,683
$75,000 under $100,000 1,213,887 521,473 329,394
$100,000 under $200,000 1,463,984 638,424 346,966
$200,000 under $500,000 607,492 197,081 168,685
$500,000 under $1,000,000 158,100 34,326 28,113
$1,000,000 or more 131,898 16,938 22,053
Taxable returns 6,498,347 2,575,809 1,645,943
Nontaxable returns 513,189 126,183 148,253
Charitable
Interest paid contributions
deduction deduction
Investment interest
deduction Total
Number Number
Size of adjusted of Amount of
gross income returns returns
(31) (32) (33)
All returns 1,917,989 17,609,971 35,523,471
Under $5,000 9,067 19,644 106,813
$5,000 under $10,000 19,914 45,379 284,888
$10,000 under $15,000 14,699 59,705 589,011
$15,000 under $20,000 26,705 35,439 921,434
$20,000 under $25,000 30,842 82,535 1,165,980
$25,000 under $30,000 23,434 32,145 1,379,669
$30,000 under $35,000 42,543 55,833 1,701,239
$35,000 under $40,000 37,919 90,321 1,837,436
$40,000 under $45,000 41,003 81,393 1,899,307
$45,000 under $50,000 29,829 95,403 1,802,373
$50,000 under $55,000 56,716 125,999 2,028,091
$55,000 under $60,000 44,671 63,708 1,985,898
$60,000 under $75,000 151,155 340,450 5,616,525
$75,000 under $100,000 257,721 535,501 5,924,532
$100,000 under $200,000 539,483 2,030,340 6,115,139
$200,000 under $500,000 381,406 2,762,226 1,678,196
$500,000 under $1,000,000 116,799 2,154,714 305,239
$1,000,000 or more 94,082 8,999,236 181,701
Taxable returns 1,819,328 16,311,889 33,594,495
Nontaxable returns 98,662 1,298,082 1,928,976
Charitable contributions deduction
Total Cash contributions
Number
Size of adjusted Amount of Amount
gross income returns
(34) (35) (36)
All returns 125,798,548 34,206,914 88,276,422
Under $5,000 73,776 96,568 99,961
$5,000 under $10,000 358,161 270,437 373,946
$10,000 under $15,000 888,954 556,875 819,981
$15,000 under $20,000 1,410,177 884,682 1,208,974
$20,000 under $25,000 1,791,447 1,097,748 1,532,871
$25,000 under $30,000 2,400,377 1,311,127 2,035,794
$30,000 under $35,000 3,136,260 1,616,436 2,518,907
$35,000 under $40,000 3,087,779 1,740,866 2,496,822
$40,000 under $45,000 3,347,208 1,801,038 2,735,979
$45,000 under $50,000 3,300,248 1,719,406 2,673,749
$50,000 under $55,000 3,747,260 1,958,327 3,097,981
$55,000 under $60,000 3,812,691 1,908,190 3,086,733
$60,000 under $75,000 12,241,463 5,367,917 10,144,948
$75,000 under $100,000 15,697,220 5,754,777 12,655,398
$100,000 under $200,000 22,726,560 5,981,630 18,061,990
$200,000 under $500,000 14,176,319 1,658,164 10,530,488
$500,000 under $1,000,000 6,357,526 302,285 3,993,651
$1,000,000 or more 27,245,122 180,442 10,208,251
Taxable returns 121,782,501 32,381,877 84,893,489
Nontaxable returns 4,016,047 1,825,037 3,382,933
Charitable contributions deduction
Other than cash Carryover from
contributions prior years
Number Number
Size of adjusted of Amount of
gross income returns returns
(37) (38) (39)
All returns 19,292,367 38,286,580 337,892
Under $5,000 29,544 13,490 6,112
$5,000 under $10,000 115,185 50,114 19,184
$10,000 under $15,000 239,004 135,719 22,836
$15,000 under $20,000 378,922 315,305 22,512
$20,000 under $25,000 528,483 367,409 21,534
$25,000 under $30,000 638,691 356,533 20,052
$30,000 under $35,000 862,125 912,347 24,900
$35,000 under $40,000 931,303 537,395 25,183
$40,000 under $45,000 992,855 540,533 18,787
$45,000 under $50,000 922,469 628,656 20,895
$50,000 under $55,000 1,049,726 662,929 8,217
$55,000 under $60,000 1,083,358 689,618 4,450
$60,000 under $75,000 3,087,751 1,946,858 32,444
$75,000 under $100,000 3,456,963 3,075,561 28,419
$100,000 under $200,000 3,757,637 4,979,527 31,130
$200,000 under $500,000 962,203 4,136,022 18,736
$500,000 under $1,000,000 165,190 2,917,345 6,361
$1,000,000 or more 90,959 16,021,218 6,142
Taxable returns 18,481,142 37,449,675 254,607
Nontaxable returns 811,225 836,905 83,286
Charitable
contributions
deduction
Carry over
from prior Casualty of theft
years loss deduction
Number
Size of adjusted Amount of Amount
gross income returns
(40) (41) (42)
All returns 15,995,474 92,231 1,324,841
Under $5,000 25,663 * 957 * 6,990
$5,000 under $10,000 79,790 * 4,994 * 27,401
$10,000 under $15,000 65,754 * 1,861 * 84,684
$15,000 under $20,000 68,976 * 7,051 * 84,552
$20,000 under $25,000 67,107 * 3,966 * 15,132
$25,000 under $30,000 661,847 * 3,770 * 27,758
$30,000 under $35,000 94,084 * 4,809 * 19,121
$35,000 under $40,000 471,067 * 10,665 * 73,096
$40,000 under $45,000 130,288 11,908 94,886
$45,000 under $50,000 143,071 * 2,769 * 14,013
$50,000 under $55,000 12,708 * 4,080 * 270,706
$55,000 under $60,000 65,360 * 6,758 * 126,737
$60,000 under $75,000 496,458 14,093 169,819
$75,000 under $100,000 676,466 * 6,138 * 49,027
$100,000 under $200,000 1,518,651 6,365 74,913
$200,000 under $500,000 3,532,942 1,812 94,691
$500,000 under $1,000,000 1,954,707 191 35,740
$1,000,000 or more 5,930,534 45 55,576
Taxable returns 14,663,913 69,563 618,965
Nontaxable returns 1,331,561 22,669 705,877
Miscellaneous deductions subject to
2-percent 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 9,276,943 44,730,274 12,039,824
Under $5,000 55,921 99,290 9,982
$5,000 under $10,000 108,383 231,514 40,008
$10,000 under $15,000 182,223 545,653 127,007
$15,000 under $20,000 278,931 998,512 226,121
$20,000 under $25,000 363,675 1,349,023 353,616
$25,000 under $30,000 457,725 1,771,240 503,438
$30,000 under $35,000 534,009 2,041,063 603,036
$35,000 under $40,000 573,052 2,369,120 719,877
$40,000 under $45,000 570,912 2,274,776 732,802
$45,000 under $50,000 542,471 2,255,644 714,642
$50,000 under $55,000 570,778 2,105,989 775,365
$55,000 under $60,000 567,879 2,317,485 787,799
$60,000 under $75,000 1,389,259 5,720,517 2,153,396
$75,000 under $100,000 1,404,139 6,267,736 2,068,857
$100,000 under $200,000 1,319,176 7,757,332 1,808,897
$200,000 under $500,000 293,148 3,326,898 358,265
$500,000 under $1,000,000 42,750 1,086,497 39,724
$1,000,000 or more 22,512 2,211,987 16,993
Taxable returns 8,654,509 42,116,094 11,582,194
Nontaxable returns 622,434 2,614,180 457,629
Miscellaneous deductions subject to
2-percent AGI limitation
Unreimbursed
employee
business Tax preparation fees
expense
Number
Size of adjusted Amount of Amount
gross income returns
(46) (47) (48)
All returns 45,804,927 14,093,047 3,562,063
Under $5,000 13,791 46,532 20,211
$5,000 under $10,000 128,946 142,104 34,714
$10,000 under $15,000 425,468 250,446 39,735
$15,000 under $20,000 876,591 390,057 73,429
$20,000 under $25,000 1,285,775 480,909 73,577
$25,000 under $30,000 1,706,786 605,306 90,719
$30,000 under $35,000 2,094,645 702,392 118,286
$35,000 under $40,000 2,494,559 780,131 117,651
$40,000 under $45,000 2,441,985 778,166 113,444
$45,000 under $50,000 2,460,363 747,115 117,475
$50,000 under $55,000 2,372,177 858,869 136,770
$55,000 under $60,000 2,654,405 826,539 143,775
$60,000 under $75,000 6,864,375 2,227,217 393,551
$75,000 under $100,000 7,478,222 2,225,592 475,563
$100,000 under $200,000 8,776,487 2,237,856 771,907
$200,000 under $500,000 2,793,847 620,434 458,113
$500,000 under $1,000,000 526,698 109,904 161,828
$1,000,000 or more 409,807 63,477 221,314
Taxable returns 43,824,267 13,269,383 3,367,620
Nontaxable returns 1,980,661 823,663 194,443
Unlimited miscellaneous deductions
Gambling loss
Total deduction
Number Number
Size of adjusted of Amount of
gross income returns returns
(49) (50) (51)
All returns 1,081,788 9,194,694 789,118
Under $5,000 * 447 * 3,750 * 447
$5,000 under $10,000 11,994 44,413 * 8,148
$10,000 under $15,000 15,382 69,211 11,531
$15,000 under $20,000 43,008 138,437 27,552
$20,000 under $25,000 47,564 193,491 33,869
$25,000 under $30,000 51,212 255,954 45,002
$30,000 under $35,000 67,759 280,999 48,757
$35,000 under $40,000 44,636 198,518 29,762
$40,000 under $45,000 45,242 147,552 31,942
$45,000 under $50,000 52,135 234,627 33,887
$50,000 under $55,000 58,545 236,045 48,798
$55,000 under $60,000 62,258 305,751 45,101
$60,000 under $75,000 136,282 742,242 109,094
$75,000 under $100,000 175,027 1,102,420 132,277
$100,000 under $200,000 201,722 1,683,081 139,225
$200,000 under $500,000 50,331 1,547,796 32,142
$500,000 under $1,000,000 10,833 584,135 7,105
$1,000,000 or more 7,412 1,426,272 4,476
Taxable returns 1,002,370 8,343,256 727,366
Nontaxable returns 79,418 851,438 61,759
Unlimited miscellaneous deductions
Miscellaneous
Gambling loss deductions
deduction other than gambling
Number
Size of adjusted Amount of Amount
gross income returns
(52) (53) (54)
All returns 7,943,136 304,693 1,251,558
Under $5,000 * 1,972 * 8 * 1,778
$5,000 under $10,000 * 39,365 * 3,847 * 5,048
$10,000 under $15,000 54,248 * 3,850 * 14,963
$15,000 under $20,000 91,083 16,412 47,354
$20,000 under $25,000 163,874 15,027 29,617
$25,000 under $30,000 245,452 * 6,210 * 10,502
$30,000 under $35,000 207,866 19,003 73,133
$35,000 under $40,000 183,727 15,777 14,791
$40,000 under $45,000 120,861 14,240 26,691
$45,000 under $50,000 204,894 18,248 29,733
$50,000 under $55,000 227,026 10,834 9,019
$55,000 under $60,000 255,650 18,964 50,102
$60,000 under $75,000 631,983 31,181 110,260
$75,000 under $100,000 988,163 42,792 114,257
$100,000 under $200,000 1,446,677 62,846 236,405
$200,000 under $500,000 1,317,706 18,509 230,090
$500,000 under $1,000,000 504,813 3,865 79,321
$1,000,000 or more 1,257,777 2,980 168,495
Taxable returns 7,304,944 286,514 1,038,311
Nontaxable returns 638,192 18,079 213,246
* Estimate should be used with caution because of the small number
of sample returns on which it is based.
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 19,258,715 251,142,647 17,674,958
No adjusted gross income 84,872 -2,615,992 38,187
$1 under $1,000 278,542 159,650 224,887
$1,000 under $2,000 488,359 748,332 414,690
$2,000 under $3,000 678,625 1,691,129 597,424
$3,000 under $4,000 679,665 2,400,720 585,318
$4,000 under $5,000 785,936 3,557,636 683,316
$5,000 under $6,000 894,509 4,917,481 789,798
$6,000 under $7,000 972,826 6,326,838 844,602
$7,000 under $8,000 977,445 7,335,374 843,776
$8,000 under $9,000 998,871 8,493,466 873,202
$9,000 under $10,000 1,086,663 10,297,421 944,142
$10,000 under $11,000 702,463 7,339,503 649,399
$11,000 under $12,000 743,927 8,547,887 684,950
$12,000 under $13,000 729,156 9,107,283 686,160
$13,000 under $14,000 708,319 9,575,938 662,125
$14,000 under $15,000 731,254 10,612,791 694,715
$15,000 under $16,000 739,899 11,490,594 703,256
$16,000 under $17,000 689,830 11,376,849 665,984
$17,000 under $18,000 738,024 12,897,933 703,591
$18,000 under $19,000 669,573 12,380,211 637,120
$19,000 under $20,000 670,230 13,057,198 650,017
$20,000 under $25,000 2,710,194 60,712,897 2,637,639
$25,000 and over 1,499,535 40,731,508 1,460,661
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 226,455,787 2,274,575 2,396,697
No adjusted gross income 359,182 4,424 4,324
$1 under $1,000 188,432 * 1,983 * 20
$1,000 under $2,000 648,984 * 7,963 * 5,033
$2,000 under $3,000 1,497,096 * 7,295 * 4,138
$3,000 under $4,000 2,048,506 * 9,874 * 16,613
$4,000 under $5,000 2,900,209 16,749 9,647
$5,000 under $6,000 3,970,909 23,798 16,120
$6,000 under $7,000 5,143,865 29,489 57,220
$7,000 under $8,000 5,795,664 40,459 15,095
$8,000 under $9,000 6,844,424 51,402 53,580
$9,000 under $10,000 8,137,409 42,792 15,853
$10,000 under $11,000 6,425,236 57,292 51,343
$11,000 under $12,000 7,378,135 54,176 48,054
$12,000 under $13,000 8,144,792 70,223 67,795
$13,000 under $14,000 8,404,322 78,917 80,872
$14,000 under $15,000 9,575,568 112,717 128,431
$15,000 under $16,000 10,310,261 100,211 116,671
$16,000 under $17,000 10,611,513 102,634 93,023
$17,000 under $18,000 11,674,627 168,107 211,379
$18,000 under $19,000 11,177,661 123,344 185,007
$19,000 under $20,000 12,051,848 142,363 127,500
$20,000 under $25,000 56,010,380 674,329 769,983
$25,000 and over 37,156,764 354,033 318,996
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 3,345,487 21,060,300 19,258,715
No adjusted gross income 65,547 173,960 84,872
$1 under $1,000 70,872 27,958 278,542
$1,000 under $2,000 87,044 126,990 488,359
$2,000 under $3,000 123,839 229,996 678,625
$3,000 under $4,000 139,270 422,002 679,665
$4,000 under $5,000 164,561 583,515 785,936
$5,000 under $6,000 193,405 791,914 894,509
$6,000 under $7,000 226,925 1,058,634 972,826
$7,000 under $8,000 228,784 1,264,369 977,445
$8,000 under $9,000 227,713 1,368,078 998,871
$9,000 under $10,000 244,535 1,777,157 1,086,663
$10,000 under $11,000 112,937 774,497 702,463
$11,000 under $12,000 122,532 895,992 743,927
$12,000 under $13,000 88,542 674,341 729,156
$13,000 under $14,000 106,549 924,508 708,319
$14,000 under $15,000 99,577 781,500 731,254
$15,000 under $16,000 109,793 836,631 739,899
$16,000 under $17,000 79,924 482,773 689,830
$17,000 under $18,000 102,517 895,157 738,024
$18,000 under $19,000 77,078 857,516 669,573
$19,000 under $20,000 82,236 746,386 670,230
$20,000 under $25,000 357,435 3,199,412 2,710,194
$25,000 and over 233,872 2,167,014 1,499,535
All returns with earned
income credit (EIC)
EIC earned
income Total earned income credit
Size of adjusted Number of
gross income Amount returns Amount
(10) (11) (12)
All returns 249,912,784 19,258,715 31,901,107
No adjusted gross income 537,465 84,872 74,159
$1 under $1,000 216,410 278,542 43,651
$1,000 under $2,000 781,008 488,359 176,465
$2,000 under $3,000 1,731,230 678,625 398,323
$3,000 under $4,000 2,487,121 679,665 569,677
$4,000 under $5,000 3,493,372 785,936 817,251
$5,000 under $6,000 4,778,943 894,509 1,155,397
$6,000 under $7,000 6,259,718 972,826 1,468,083
$7,000 under $8,000 7,075,128 977,445 1,584,382
$8,000 under $9,000 8,266,082 998,871 1,867,133
$9,000 under $10,000 9,930,419 1,086,663 2,378,416
$10,000 under $11,000 7,251,076 702,463 1,959,260
$11,000 under $12,000 8,322,181 743,927 2,229,310
$12,000 under $13,000 8,886,928 729,156 2,134,948
$13,000 under $14,000 9,409,703 708,319 1,978,489
$14,000 under $15,000 10,485,499 731,254 1,908,632
$15,000 under $16,000 11,263,563 739,899 1,758,919
$16,000 under $17,000 11,187,309 689,830 1,522,059
$17,000 under $18,000 12,781,163 738,024 1,530,606
$18,000 under $19,000 12,220,184 669,573 1,275,723
$19,000 under $20,000 12,925,735 670,230 1,150,426
$20,000 under $25,000 59,979,775 2,710,194 3,186,987
$25,000 and over 39,642,773 1,499,535 732,811
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 5,352,300 1,918,065 2,111,989
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 ** 1,928 ** 6 --
$7,000 under $8,000 ** 305,480 ** 21,499 * 2,642
$8,000 under $9,000 273,596 33,241 234,793
$9,000 under $10,000 266,632 14,382 248,827
$10,000 under $11,000 54,941 1,542 * 50,006
$11,000 under $12,000 17,880 6,728 --
$12,000 under $13,000 55,393 12,230 --
$13,000 under $14,000 92,124 21,767 * 956
$14,000 under $15,000 80,032 22,541 --
$15,000 under $16,000 217,317 38,708 --
$16,000 under $17,000 248,883 74,169 --
$17,000 under $18,000 243,325 102,214 --
$18,000 under $19,000 306,581 149,711 * 9,774
$19,000 under $20,000 352,832 183,289 27,649
$20,000 under $25,000 1,734,781 907,866 791,659
$25,000 and over 1,100,576 328,175 745,684
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 1,186,277 3,137,122 2,378,860
No adjusted gross income -- 53,563 22,665
$1 under $1,000 -- 35,582 5,096
$1,000 under $2,000 -- 78,866 12,288
$2,000 under $3,000 -- 115,740 26,018
$3,000 under $4,000 -- 128,861 44,061
$4,000 under $5,000 -- 166,721 66,523
$5,000 under $6,000 -- 186,599 82,703
$6,000 under $7,000 -- 212,590 120,462
$7,000 under $8,000 * 75 228,081 134,554
$8,000 under $9,000 26,156 186,160 162,317
$9,000 under $10,000 74,358 222,848 243,773
$10,000 under $11,000 * 20,581 114,182 116,843
$11,000 under $12,000 -- 136,737 152,869
$12,000 under $13,000 -- 93,651 107,644
$13,000 under $14,000 * 58 116,922 149,443
$14,000 under $15,000 -- 106,630 122,610
$15,000 under $16,000 -- 117,353 128,345
$16,000 under $17,000 -- 77,226 72,506
$17,000 under $18,000 -- 120,481 124,156
$18,000 under $19,000 * 2,389 79,306 94,412
$19,000 under $20,000 4,802 88,008 82,927
$20,000 under $25,000 443,667 311,253 241,178
$25,000 and over 614,191 159,764 65,468
Returns with
All returns with earned no qualifying
income credit (EIC) children
EIC refundable portion
Size of adjusted Number of Number of
gross income returns Amount returns
(19) (20) (21)
All returns 16,049,812 27,604,182 3,222,299
No adjusted gross income 50,555 51,494 48,859
$1 under $1,000 247,331 38,554 162,459
$1,000 under $2,000 429,591 164,177 223,115
$2,000 under $3,000 606,379 372,305 302,708
$3,000 under $4,000 598,785 525,616 303,381
$4,000 under $5,000 707,014 750,729 353,108
$5,000 under $6,000 803,390 1,072,694 360,582
$6,000 under $7,000 892,430 1,347,615 374,720
$7,000 under $8,000 895,548 1,428,330 383,893
$8,000 under $9,000 734,325 1,671,575 335,201
$9,000 under $10,000 824,675 2,120,260 316,438
$10,000 under $11,000 647,278 1,840,876 57,832
$11,000 under $12,000 742,008 2,069,713 --
$12,000 under $13,000 727,042 2,015,074 --
$13,000 under $14,000 693,898 1,807,280 --
$14,000 under $15,000 709,073 1,763,481 --
$15,000 under $16,000 714,264 1,591,866 --
$16,000 under $17,000 675,912 1,375,383 --
$17,000 under $18,000 708,457 1,304,237 --
$18,000 under $19,000 617,276 1,031,600 --
$19,000 under $20,000 607,983 884,210 --
$20,000 under $25,000 1,760,566 2,037,943 --
$25,000 and over 656,031 339,168 --
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 16,370,473 2,643,920 13,914,424
No adjusted gross income -1,222,345 17,756 91,642
$1 under $1,000 86,850 113,384 81,318
$1,000 under $2,000 344,700 166,934 252,782
$2,000 under $3,000 767,081 239,055 593,687
$3,000 under $4,000 1,066,656 231,216 766,737
$4,000 under $5,000 1,602,526 290,696 1,207,299
$5,000 under $6,000 1,980,052 292,525 1,431,446
$6,000 under $7,000 2,428,539 311,850 1,826,900
$7,000 under $8,000 2,874,471 327,069 2,236,397
$8,000 under $9,000 2,851,686 298,701 2,285,721
$9,000 under $10,000 3,006,921 297,869 2,610,086
$10,000 under $11,000 583,336 56,866 530,409
$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
Nontaxable earned EIC self-employment
income income (less loss)
Size of adjusted Number of Number of
gross income returns Amount returns Amount
(25) (26) (27) (28)
All returns 62,376 24,201 880,997 3,112,992
No adjusted gross income * 970 * 472 42,116 73,526
$1 under $1,000 -- -- 60,900 36,864
$1,000 under $2,000 * 1,983 * 2,645 66,705 104,242
$2,000 under $3,000 * 2,981 * 3,414 88,769 162,939
$3,000 under $4,000 * 3,926 * 1,158 98,231 288,555
$4,000 under $5,000 * 6,897 * 1,505 95,296 346,019
$5,000 under $6,000 * 9,948 * 2,184 120,191 469,680
$6,000 under $7,000 * 9,938 * 3,908 101,400 505,876
$7,000 under $8,000 * 2,981 * 380 93,679 477,748
$8,000 under $9,000 * 12,887 * 5,984 70,350 381,816
$9,000 under $10,000 * 8,900 * 2,416 35,663 222,316
$10,000 under $11,000 * 966 * 134 * 7,698 * 43,412
$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
Total earned
EIC earned income income credit
Size of adjusted Number of Number of
gross income returns Amount returns Amount
(29) (30) (31) (32)
All returns 3,222,299 17,051,617 3,222,299 644,529
No adjusted gross income 48,859 165,640 48,859 8,284
$1 under $1,000 162,459 118,182 162,459 8,774
$1,000 under $2,000 223,115 359,668 223,115 27,468
$2,000 under $3,000 302,708 760,040 302,708 57,149
$3,000 under $4,000 303,381 1,056,450 303,381 77,618
$4,000 under $5,000 353,108 1,554,823 353,108 113,644
$5,000 under $6,000 360,582 1,903,309 360,582 117,037
$6,000 under $7,000 374,720 2,336,684 374,720 101,359
$7,000 under $8,000 383,893 2,714,525 383,893 75,973
$8,000 under $9,000 335,201 2,673,520 335,201 40,862
$9,000 under $10,000 316,438 2,834,819 316,438 15,860
$10,000 under $11,000 57,832 573,955 57,832 500
$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 before Total income tax
credits
Size of adjusted Number of Number of
gross income returns Amount returns Amount
(33) (34) (35) (36)
All returns 885,682 67,696 536,267 121,169
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 * 1,927 * 6 -- --
$7,000 under $8,000 303,466 21,291 * 2,642 * 75
$8,000 under $9,000 273,596 33,241 234,793 26,156
$9,000 under $10,000 256,687 12,723 248,827 74,358
$10,000 under $11,000 50,006 435 * 50,006 * 20,581
$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 EIC refundable
all other taxes portion
Size of adjusted Number of Number of
gross income returns Amount returns Amount
(37) (38) (39) (40)
All returns 728,745 153,140 2,038,665 423,694
No adjusted gross income 33,518 5,960 16,292 2,325
$1 under $1,000 31,755 2,985 131,461 5,789
$1,000 under $2,000 61,379 8,366 165,034 19,102
$2,000 under $3,000 79,055 14,915 230,462 42,234
$3,000 under $4,000 90,486 22,155 222,518 55,463
$4,000 under $5,000 92,484 27,117 274,186 86,527
$5,000 under $6,000 111,446 33,309 269,463 83,729
$6,000 under $7,000 95,819 22,761 295,288 78,592
$7,000 under $8,000 87,999 12,525 301,997 42,157
$8,000 under $9,000 27,754 2,486 71,596 5,135
$9,000 under $10,000 14,179 548 55,416 2,589
$10,000 under $11,000 * 2,873 * 13 * 4,953 * 52
$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 one qualifying child
EIC salaries
and wages
Adjusted
Size of adjusted Number of gross income Number of
gross income returns (less deficit) returns
(41) (42) (43)
All returns 7,802,846 105,248,004 7,313,841
No adjusted gross income 19,457 -735,667 8,766
$1 under $1,000 58,236 36,961 56,090
$1,000 under $2,000 160,024 242,541 150,555
$2,000 under $3,000 214,482 524,534 206,010
$3,000 under $4,000 215,419 762,566 197,997
$4,000 under $5,000 252,122 1,132,797 224,401
$5,000 under $6,000 336,668 1,856,386 304,656
$6,000 under $7,000 352,486 2,298,647 297,660
$7,000 under $8,000 341,267 2,564,536 289,394
$8,000 under $9,000 355,434 3,018,483 307,545
$9,000 under $10,000 320,013 3,029,413 297,515
$10,000 under $11,000 301,227 3,163,857 274,697
$11,000 under $12,000 370,567 4,260,947 345,613
$12,000 under $13,000 399,508 4,992,937 380,640
$13,000 under $14,000 359,255 4,849,473 339,487
$14,000 under $15,000 366,254 5,306,012 348,870
$15,000 under $16,000 392,021 6,084,519 371,726
$16,000 under $17,000 372,667 6,148,415 359,265
$17,000 under $18,000 353,552 6,179,735 338,644
$18,000 under $19,000 316,966 5,861,006 304,483
$19,000 under $20,000 329,643 6,413,466 320,035
$20,000 under $25,000 1,288,116 28,800,684 1,266,915
$25,000 and over 327,463 8,455,757 322,876
Returns with one qualifying child
EIC salaries Nontaxable earned
and wages income
Size of adjusted Number of
gross income Amount returns Amount
(44) (45) (46)
All returns 96,263,948 1,030,641 1,087,057
No adjusted gross income 108,155 * 1,634 * 1,303
$1 under $1,000 52,229 -- --
$1,000 under $2,000 248,256 * 3,997 * 2,386
$2,000 under $3,000 544,710 -- --
$3,000 under $4,000 694,771 * 3,965 * 412
$4,000 under $5,000 969,605 * 5,948 * 5,710
$5,000 under $6,000 1,566,906 * 8,897 * 2,848
$6,000 under $7,000 1,778,965 * 13,717 * 5,913
$7,000 under $8,000 2,009,633 * 23,731 * 10,547
$8,000 under $9,000 2,478,877 * 19,776 * 41,909
$9,000 under $10,000 2,599,682 * 7,860 * 920
$10,000 under $11,000 2,760,046 29,610 39,313
$11,000 under $12,000 3,712,097 24,756 36,169
$12,000 under $13,000 4,487,144 39,527 37,147
$13,000 under $14,000 4,360,367 36,520 45,230
$14,000 under $15,000 4,905,801 58,393 65,355
$15,000 under $16,000 5,481,673 69,540 71,982
$16,000 under $17,000 5,781,030 50,191 42,394
$17,000 under $18,000 5,650,012 87,217 117,831
$18,000 under $19,000 5,317,472 63,039 87,505
$19,000 under $20,000 5,981,369 65,221 72,851
$20,000 under $25,000 26,951,468 334,540 340,831
$25,000 and over 7,823,680 82,560 58,499
Returns with one qualifying child
EIC self-employment EIC earned
income (less loss) income
Size of adjusted Number of Number of
gross income returns Amount returns
(47) (48) (49)
All returns 1,101,555 6,865,521 7,802,846
No adjusted gross income 12,205 81,091 19,457
$1 under $1,000 * 4,639 * -6,544 58,236
$1,000 under $2,000 12,321 10,467 160,024
$2,000 under $3,000 14,258 25,056 214,482
$3,000 under $4,000 26,847 90,544 215,419
$4,000 under $5,000 45,098 156,720 252,122
$5,000 under $6,000 53,190 252,776 336,668
$6,000 under $7,000 89,854 454,556 352,486
$7,000 under $8,000 84,725 486,917 341,267
$8,000 under $9,000 85,841 470,282 355,434
$9,000 under $10,000 48,704 318,412 320,013
$10,000 under $11,000 43,665 308,811 301,227
$11,000 under $12,000 55,625 381,811 370,567
$12,000 under $13,000 42,928 299,729 399,508
$13,000 under $14,000 49,425 407,469 359,255
$14,000 under $15,000 42,471 302,454 366,254
$15,000 under $16,000 51,758 401,674 392,021
$16,000 under $17,000 36,974 210,804 372,667
$17,000 under $18,000 43,556 351,463 353,552
$18,000 under $19,000 37,832 365,364 316,966
$19,000 under $20,000 36,541 283,451 329,643
$20,000 under $25,000 139,213 931,336 1,288,116
$25,000 and over 43,884 280,877 327,463
Returns with one qualifying child
EIC earned Total earned income
income credit
Size of adjusted Number of
gross income Amount returns Amount
(50) (51) (52)
All returns 104,216,525 7,802,846 12,005,739
No adjusted gross income 190,549 19,457 30,605
$1 under $1,000 45,685 58,236 13,872
$1,000 under $2,000 261,109 160,024 84,920
$2,000 under $3,000 569,766 214,482 180,522
$3,000 under $4,000 785,728 215,419 259,665
$4,000 under $5,000 1,132,034 252,122 381,045
$5,000 under $6,000 1,822,530 336,668 619,576
$6,000 under $7,000 2,239,435 352,486 742,447
$7,000 under $8,000 2,507,097 341,267 768,920
$8,000 under $9,000 2,991,068 355,434 805,450
$9,000 under $10,000 2,919,014 320,013 729,607
$10,000 under $11,000 3,108,169 301,227 681,267
$11,000 under $12,000 4,130,078 370,567 835,402
$12,000 under $13,000 4,824,020 399,508 902,401
$13,000 under $14,000 4,813,066 359,255 754,926
$14,000 under $15,000 5,273,610 366,254 707,347
$15,000 under $16,000 5,955,329 392,021 692,232
$16,000 under $17,000 6,034,228 372,667 603,537
$17,000 under $18,000 6,119,307 353,552 504,812
$18,000 under $19,000 5,770,341 316,966 404,212
$19,000 under $20,000 6,337,671 329,643 377,975
$20,000 under $25,000 28,223,636 1,288,116 875,429
$25,000 and over 8,163,056 327,463 49,571
Returns with one qualifying child
EIC used to offset
income tax Total income tax
before credit
Size of adjusted Number of Number of
gross income returns Amount returns Amount
(53) (54) (55) (56)
All returns 2,949,602 1,269,031 1,116,664 798,433
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 -- -- -- --
$9,000 under $10,000 * 3,965 * 311 -- --
$10,000 under $11,000 * 2,952 * 821 -- --
$11,000 under $12,000 * 12,895 * 3,771 -- --
$12,000 under $13,000 53,411 11,920 -- --
$13,000 under $14,000 89,143 19,424 * 956 * 58
$14,000 under $15,000 63,204 21,450 -- --
$15,000 under $16,000 200,545 35,760 -- --
$16,000 under $17,000 238,014 71,747 -- --
$17,000 under $18,000 224,493 92,541 -- --
$18,000 under $19,000 240,451 131,024 * 9,774 * 2,389
$19,000 under $20,000 299,296 161,574 27,649 4,802
$20,000 under $25,000 1,210,996 671,974 769,959 435,998
$25,000 and over 310,237 46,712 308,326 355,186
Returns with one qualifying child
EIC used to offset
all other taxes EIC refundable portion
Size of adjusted Number of Number of
gross income returns Amount returns Amount
(57) (58) (59) (60)
All returns 1,013,290 843,612 6,497,190 9,893,096
No adjusted gross income 10,755 8,869 18,943 21,736
$1 under $1,000 * 1,741 * 399 58,022 13,473
$1,000 under $2,000 * 9,469 * 1,984 160,024 82,936
$2,000 under $3,000 12,326 3,804 214,482 176,718
$3,000 under $4,000 25,150 14,299 215,410 245,365
$4,000 under $5,000 47,132 27,105 252,122 353,940
$5,000 under $6,000 55,102 38,640 336,668 580,936
$6,000 under $7,000 86,101 74,594 351,522 667,852
$7,000 under $8,000 88,670 75,881 341,267 693,039
$8,000 under $9,000 81,917 78,957 354,493 726,492
$9,000 under $10,000 52,351 50,867 319,047 678,429
$10,000 under $11,000 41,829 50,059 300,876 630,386
$11,000 under $12,000 59,254 65,384 368,648 766,247
$12,000 under $13,000 42,032 47,284 397,601 843,197
$13,000 under $14,000 59,458 63,744 345,817 671,758
$14,000 under $15,000 41,602 47,733 344,073 638,164
$15,000 under $16,000 52,472 54,117 370,434 602,355
$16,000 under $17,000 38,014 25,041 361,215 506,749
$17,000 under $18,000 50,576 38,244 333,341 374,026
$18,000 under $19,000 38,103 28,129 286,487 245,059
$19,000 under $20,000 34,768 21,683 283,815 194,718
$20,000 under $25,000 82,024 26,333 466,189 177,122
$25,000 and over * 2,444 * 462 16,693 2,397
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 8,233,571 129,524,170 7,717,197
No adjusted gross income 16,555 -657,979 11,665
$1 under $1,000 57,848 35,840 55,413
$1,000 under $2,000 105,220 161,091 97,201
$2,000 under $3,000 161,434 399,515 152,359
$3,000 under $4,000 160,865 571,498 156,105
$4,000 under $5,000 180,707 822,313 168,219
$5,000 under $6,000 197,258 1,081,043 192,618
$6,000 under $7,000 245,620 1,599,652 235,091
$7,000 under $8,000 252,264 1,896,366 227,313
$8,000 under $9,000 308,236 2,623,296 266,956
$9,000 under $10,000 450,212 4,261,086 348,757
$10,000 under $11,000 343,404 3,592,310 317,836
$11,000 under $12,000 373,360 4,286,940 339,337
$12,000 under $13,000 329,648 4,114,346 305,519
$13,000 under $14,000 349,064 4,726,465 322,638
$14,000 under $15,000 365,000 5,306,779 345,846
$15,000 under $16,000 347,878 5,406,076 331,530
$16,000 under $17,000 317,163 5,228,434 306,719
$17,000 under $18,000 384,471 6,718,198 364,947
$18,000 under $19,000 352,607 6,519,205 332,637
$19,000 under $20,000 340,586 6,643,732 329,982
$20,000 under $25,000 1,422,077 31,912,214 1,370,725
$25,000 and over 1,172,072 32,275,751 1,137,784
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 116,277,415 1,181,559 1,285,439
No adjusted gross income 159,385 * 1,821 * 2,548
$1 under $1,000 54,885 * 1,983 * 20
$1,000 under $2,000 147,946 * 1,983 * 2
$2,000 under $3,000 358,698 * 4,314 * 724
$3,000 under $4,000 586,998 * 1,983 * 15,043
$4,000 under $5,000 723,305 * 3,905 * 2,432
$5,000 under $6,000 972,557 * 4,953 * 11,089
$6,000 under $7,000 1,538,000 * 5,834 * 47,398
$7,000 under $8,000 1,549,634 * 13,747 * 4,168
$8,000 under $9,000 2,079,826 * 18,739 * 5,687
$9,000 under $10,000 2,927,641 26,032 12,516
$10,000 under $11,000 3,134,782 26,716 11,896
$11,000 under $12,000 3,666,038 29,420 11,885
$12,000 under $13,000 3,657,649 30,696 30,647
$13,000 under $14,000 4,043,955 42,397 35,642
$14,000 under $15,000 4,669,766 54,324 63,076
$15,000 under $16,000 4,828,588 30,671 44,689
$16,000 under $17,000 4,830,483 52,442 50,629
$17,000 under $18,000 6,024,614 80,890 93,548
$18,000 under $19,000 5,860,188 60,305 97,502
$19,000 under $20,000 6,070,480 77,142 54,649
$20,000 under $25,000 29,058,912 339,789 429,152
$25,000 and over 29,333,084 271,474 260,497
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 1,362,935 11,081,788 8,233,571
No adjusted gross income 11,227 19,343 16,555
$1 under $1,000 * 5,333 * -2,362 57,848
$1,000 under $2,000 8,019 12,282 105,220
$2,000 under $3,000 20,812 42,001 161,434
$3,000 under $4,000 14,192 42,902 160,865
$4,000 under $5,000 24,167 80,777 180,707
$5,000 under $6,000 20,023 69,458 197,258
$6,000 under $7,000 35,671 98,202 245,620
$7,000 under $8,000 50,380 299,704 252,284
$8,000 under $9,000 71,521 515,980 308,236
$9,000 under $10,000 160,168 1,236,428 450,212
$10,000 under $11,000 61,575 422,274 343,404
$11,000 under $12,000 66,907 514,181 373,360
$12,000 under $13,000 45,615 374,612 329,648
$13,000 under $14,000 57,123 517,039 349,064
$14,000 under $15,000 57,106 479,046 365,000
$15,000 under $16,000 58,035 434,957 347,878
$16,000 under $17,000 42,950 271,969 317,163
$17,000 under $18,000 58,961 543,694 384,471
$18,000 under $19,000 39,246 492,152 352,607
$19,000 under $20,000 45,695 462,935 340,586
$20,000 under $25,000 218,222 2,268,076 1,422,077
$25,000 and over 189,988 1,886,136 1,172,072
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 128,644,642 8,233,571 19,250,839
No adjusted gross income 181,276 16,555 35,269
$1 under $1,000 52,543 57,848 21,005
$1,000 under $2,000 160,230 105,220 64,077
$2,000 under $3,000 401,424 161,434 160,652
$3,000 under $4,000 644,943 160,865 232,394
$4,000 under $5,000 806,514 180,707 322,562
$5,000 under $6,000 1,053,104 197,258 418,784
$6,000 under $7,000 1,683,600 245,620 624,277
$7,000 under $8,000 1,853,506 252,284 739,490
$8,000 under $9,000 2,601,493 308,236 1,020,821
$9,000 under $10,000 4,176,586 450,212 1,632,949
$10,000 under $11,000 3,568,952 343,404 1,277,493
$11,000 under $12,000 4,192,104 373,360 1,393,908
$12,000 under $13,000 4,062,908 329,648 1,232,547
$13,000 under $14,000 4,596,637 349,064 1,223,562
$14,000 under $15,000 5,211,889 365,000 1,201,285
$15,000 under $16,000 5,308,234 347,878 1,066,687
$16,000 under $17,000 5,153,081 317,163 918,522
$17,000 under $18,000 6,661,856 384,471 1,025,795
$18,000 under $19,000 6,449,842 352,607 871,510
$19,000 under $20,000 6,588,064 340,586 772,451
$20,000 under $25,000 31,756,140 1,422,077 2,311,558
$25,000 and over 31,479,717 1,172,072 683,240
Returns with two or more
qualifying children
EIC used to offset
income tax before Total income tax
credits
Size of adjusted Number of Number of
gross income returns Amount returns Amount
(73) (74) (75) (76)
All returns 1,517,016 581,338 459,058 266,675
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 ** 2,016 ** 208 -- --
$8,000 under $9,000 -- -- -- --
$9,000 under $10,000 * 5,980 * 1,347 -- --
$10,000 under $11,000 * 1,983 * 286 -- --
$11,000 under $12,000 * 4,985 * 2,957 -- --
$12,000 under $13,000 * 1,983 * 309 -- --
$13,000 under $14,000 * 2,981 * 2,342 -- --
$14,000 under $15,000 * 16,828 * 1,091 -- --
$15,000 under $16,000 * 16,772 * 2,947 -- --
$16,000 under $17,000 * 10,869 * 2,423 -- --
$17,000 under $18,000 18,832 9,672 -- --
$18,000 under $19,000 66,130 18,687 -- --
$19,000 under $20,000 53,536 21,714 -- --
$20,000 under $25,000 523,785 235,892 21,700 7,670
$25,000 and over 790,338 281,463 437,358 259,006
Returns with two or more
qualifying children
EIC used to offset
all other taxes
Size of adjusted Number of
gross income returns Amount
(77) (78)
All returns 1,395,088 1,382,108
No adjusted gross income 9,289 7,836
$1 under $1,000 * 2,086 * 1,712
$1,000 under $2,000 8,019 1,938
$2,000 under $3,000 24,358 7,299
$3,000 under $4,000 13,226 7,607
$4,000 under $5,000 27,105 12,301
$5,000 under $6,000 20,052 10,754
$6,000 under $7,000 30,671 23,107
$7,000 under $8,000 51,412 46,148
$8,000 under $9,000 76,488 80,874
$9,000 under $10,000 156,318 192,359
$10,000 under $11,000 69,480 66,770
$11,000 under $12,000 77,483 87,485
$12,000 under $13,000 51,618 60,360
$13,000 under $14,000 57,464 85,699
$14,000 under $15,000 65,028 74,877
$15,000 under $16,000 64,881 74,228
$16,000 under $17,000 39,213 47,465
$17,000 under $18,000 69,904 85,911
$18,000 under $19,000 41,203 66,282
$19,000 under $20,000 53,239 61,244
$20,000 under $25,000 229,229 214,845
$25,000 and over 157,320 65,006
Returns with two or more
qualifying children
EIC refundable portion
Size of adjusted Number of
gross income returns Amount
(79) (80)
All returns 7,513,956 17,287,392
No adjusted gross income 15,320 27,433
$1 under $1,000 57,848 19,292
$1,000 under $2,000 104,534 62,139
$2,000 under $3,000 161,434 153,353
$3,000 under $4,000 160,857 224,787
$4,000 under $5,000 180,707 310,261
$5,000 under $6,000 197,258 408,030
$6,000 under $7,000 245,620 601,171
$7,000 under $8,000 252,284 693,134
$8,000 under $9,000 308,236 939,947
$9,000 under $10,000 450,212 1,439,243
$10,000 under $11,000 341,449 1,210,438
$11,000 under $12,000 373,360 1,303,466
$12,000 under $13,000 329,441 1,171,877
$13,000 under $14,000 348,081 1,135,522
$14,000 under $15,000 365,000 1,125,317
$15,000 under $16,000 343,830 989,511
$16,000 under $17,000 314,697 868,634
$17,000 under $18,000 375,117 930,211
$18,000 under $19,000 330,788 786,541
$19,000 under $20,000 324,168 689,492
$20,000 under $25,000 1,294,377 1,860,821
$25,000 and over 639,338 336,771
* 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.
NOTE: Detail may not add to totals because of rounding.
Figure A
Adjusted Gross Income, Taxable Income, and
Total Income Tax, Tax Years 1998 and 1999
[Number of returns is in thousands--money
amounts are in millions of dollars]
1998 1999
Percen-
tage
Number Number change
Item of Amount of Amount in
returns returns amount
(1) (2) (3) (4) (5)
Adjusted gross
income
(less deficit) 124,771 5,415,973 127,075 5,855,468 8.1
Taxable income 100,801 3,780,838 102,846 4,136,120 9.4
Total income tax 93,048 788,542 94,546 877,401 11.3
Alternative
minimum tax 853 5,015 1,018 6,478 29.2
Figure B
Comparison of Total and Selected Sources of Adjusted
Gross Income, Tax Years 1998 and 1999
[Number of returns is in thousands--money
amounts are in millions of dollars]
1998 1999
Number Number
Item of Amount of
returns returns
(1) (2) (3)
Adjusted gross income
(less deficit) (1) 124,771 5,415,973 127,075
Salaries and wages 106,535 3,879,762 108,184
Taxable interest 67,318 178,334 67,219
Dividends 30,423 118,480 32,226
Business or profession net income
(less loss) 17,105 202,400 17,312
Net capital gain (less loss) 25,690 446,084 27,701
Capital gain distributions (2) 16,070 46,147 17,012
Net gain (less loss), sales of
property other than capital
assets 1,720 -1,576 1,733
Taxable Social Security benefits 8,941 68,703 9,459
Total rent and royalty net income
(less loss) (3) 10,157 22,440 9,924
Partnership and S corporation net
income (less loss) 6,184 187,355 6,277
Estate and trust net income
(less loss) 530 9,464 556
Farm net income (less loss) 2,092 -7,934 2,046
Unemployment compensation 7,083 16,815 6,776
Taxable pensions and annuities 20,473 280,650 21,344
Taxable Individual Retirement
Arrangement distributions 7,774 74,094 8,129
Other net income (less loss) (4) n.a. 21,554 n.a.
Gambling earnings 1,300 12,806 1,428
1999
Percen-
Increase tage
Item Amount in change
amount in
amount
(4) (5) (6)
Adjusted gross income
(less deficit) (1) 5,855,468 439,495 8.1
Salaries and wages 4,132,473 252,711 6.5
Taxable interest 175,675 -2,658 -1.5
Dividends 132,466 13,986 11.8
Business or profession net income
(less loss) 208,414 6,014 3.0
Net capital gain (less loss) 542,758 96,674 21.7
Capital gain distributions (2) 59,473 13,326 28.9
Net gain (less loss), sales of
property other than capital
assets -1,712 -137 -8.7
Taxable Social Security benefits 75,079 6,376 9.3
Total rent and royalty net income
(less loss) (3) 25,636 3,196 14.2
Partnership and S corporation net
income (less loss) 211,072 23,717 12.7
Estate and trust net income
(less loss) 9,884 420 4.4
Farm net income (less loss) -6,243 1,691 21.3
Unemployment compensation 17,531 716 4.3
Taxable pensions and annuities 304,311 23,661 8.4
Taxable Individual Retirement
Arrangement distributions 87,141 13,047 17.6
Other net income (less loss) (4) 22,880 1,326 6.2
Gambling earnings 15,142 2,336 18.2
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 data on both Schedule D and Form 1040.
(3) Includes farm rental net income (less loss).
(4) 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 1998 and 1999
[Number of returns is in thousands--money
amounts are in millions of dollars]
1998 1999
Perc-
entage
Number Number change
Item of Amount of Amount in
returns returns amount
(1) (2) (3) (4) (5)
Total net losses n.a. 191,942 n.a. 199,679 4.0
Business or
profession net
loss 4,022 23,745 4,147 25,332 6.7
Net capital
loss (1) 4,734 9,139 5,203 9,847 7.7
Net loss, sales of
property other
than capital
assets 891 7,784 898 8,270 6.2
Total rent and
royalty net
loss (2) 4,647 27,133 4,413 27,165 0.1
Partnership and S
corporation net
loss 2,152 53,482 2,122 58,686 9.7
Estate and trust
net loss 45 1,031 40 1,092 5.9
Farm net loss 1,419 16,743 1,321 15,444 -7.8
Net operating
loss (3) 540 48,298 579 49,635 2.8
Other net loss (4) 236 4,587 216 4,209 -8.2
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 1998 and 1999
[Number of returns is in thousands--money
amounts are in millions of dollars
1998 1999
Perc-
entage
Number Number change
Item of Amount of Amount in
returns returns amount
(1) (2) (3) (4) (5)
Total statutory
adjustments 21,998 51,531 22,660 56,699 10.0
Payments to an
Individual
Retirement
Arrangement 3,868 8,188 3,687 7,883 -3.7
Moving expenses
adjustment 809 1,684 986 2,231 32.5
Student loan
interest
deduction 3,764 1,731 4,137 2,255 30.3
Self-employment
tax deduction 13,756 15,960 14,030 16,690 4.6
Self-employed
health insurance
deduction 3,381 4,693 3,492 6,755 43.9
Payments to a
self-employed
retirement
(Keogh) plan 1,177 11,040 1,264 11,928 8.0
Forfeited interest
penalty 829 218 805 236 8.4
Alimony paid 591 6,878 611 7,248 5.4
Other adjustments
(1) n.a. 1,138 n.a. 1,473 29.4
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 1998 and 1999
[Number of returns is in thousands--money
amounts are in millions of dollars
1998 1999
Number Number
Item of Amount of
returns returns
(1) (1)
(1) (2) (3)
Total itemized
deductions
before
limitation 38,186 703,408 40,244
Medical and dental
expenses after
7.5 percent AGI
limitation 5,560 31,984 5,884
Taxes paid 37,576 241,783 39,564
Interest paid (2) 32,024 271,624 33,706
Home mortgage
interest 31,627 254,397 33,268
Charitable
contributions 33,836 109,240 35,523
Other than cash
contributions 18,106 29,256 19,292
Casualty and theft
losses 99 1,194 92
Miscellaneous
deductions after
2 percent AGI
limitation 8,843 40,546 9,277
Gambling losses
and other
unlimited
miscellaneous
deductions 886 7,037 1,082
Itemized
deductions in
excess of
limitation 4,917 26,948 5,465
Total itemized
deductions after
limitation 38,186 676,460 40,244
Total standard
deduction 85,576 459,457 85,755
Total deductions
(after itemized
deduction
limitation) 123,763 1,135,918 126,000
1999 Percentage change
Number
Item Amount of Amount
returns
(1)
(4) (5) (6)
Total itemized
deductions
before
limitation 773,342 5.4 9.9
Medical and dental
expenses after
7.5 percent AGI
limitation 35,376 5.8 10.6
Taxes paid 265,365 5.3 9.8
Interest paid (2) 291,553 5.3 7.3
Home mortgage
interest 272,149 5.2 7.0
Charitable
contributions 125,799 5.0 15.2
Other than cash
contributions 38,287 6.6 30.9
Casualty and theft
losses 1,325 -7.3 11.0
Miscellaneous
deductions after
2 percent AGI
limitation 44,730 4.9 10.3
Gambling losses
and other
unlimited
miscellaneous
deductions 9,195 22.1 30.7
Itemized
deductions in
excess of
limitation 31,966 11.2 18.6
Total itemized
deductions after
limitation 741,377 5.4 9.6
Total standard
deduction 463,960 0.2 1.0
Total deductions
(after itemized
deduction
limitation) 1,205,337 1.8 6.1
(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 1998 and 1999
[Number of returns is in thousands--money
amounts are in millions of dollars]
Size of adjusted gross income
$1 $10,000
Tax year, item Total Under under under
$1 (1) $10,000 $20,000
(1) (2) (3) (4)
Tax Year 1999:
Number of returns 127,075 1,066 26,330 24,059
Long-term capital gain
(less loss) 431,732 -1,554 -1,119 1,059
Adjusted gross income
(less deficit) 5,855,468 -53,861 132,790 358,631
Total income tax 877,401 109 2,220 14,741
Long-term capital gain
less loss as a
percentage of adjusted
gross income (less
deficit) 7.4 2.9 -0.8 0.3
Tax as a percentage of
adjusted gross income
(less deficit) 15.0 (2) 1.7 4.1
Tax Year 1998:
Number of returns 124,771 995 26,289 24,626
Long-term capital gain
(less loss) 389,453 -1,831 488 1,751
Adjusted gross income
(less deficit) 5,415,973 -53,238 133,067 366,072
Total income tax 788,542 90 2,212 15,567
Long-term capital gain
less loss as a
percentage of adjusted
gross income
(less deficit) 7.2 3.4 0.4 0.5
Tax as a percentage of
adjusted gross income
(less deficit) 14.6 (2) 1.7 4.3
Change in percentage points,
tax as a percentage of ad-
justed gross income (less
deficit), 1999 over 1998 0.4 (3) -- -0.1
Size of adjusted gross income
$20,000 $30,000 $50,000 $100,000
Tax year, item under under under under
$30,000 $50,000 $100,000 $200,000
(5) (6) (7) (8)
Tax Year 1999:
Number of returns 18,360 23,159 24,567 7,105
Long-term capital gain
(less loss) 1,834 5,675 27,737 45,404
Adjusted gross income
(less deficit) 453,535 903,348 1,694,925 934,767
Total income tax 30,392 83,160 205,023 162,225
Long-term capital gain
less loss as a
percentage of adjusted
gross income (less
deficit) 0.4 0.6 1.6 4.9
Tax as a percentage of
adjusted gross income
(less deficit) 6.7 9.2 12.1 17.4
Tax Year 1998:
Number of returns 18,293 23,109 23,108 6,266
Long-term capital gain
(less loss) 1,311 8,037 27,082 41,237
Adjusted gross income
(less deficit) 451,254 903,289 1,588,255 822,621
Total income tax 30,864 85,162 194,130 143,721
Long-term capital gain
less loss as a
percentage of adjusted
gross income
(less deficit) 0.3 0.9 1.7 5.0
Tax as a percentage of
adjusted gross income
(less deficit) 6.8 9.4 12.2 17.5
Change in percentage points,
tax as a percentage of ad-
justed gross income (less
deficit), 1999 over 1998 -0.1 -0.2 -0.1 -0.1
Size of adjusted gross income
$200,000 $500,000 $1,000,000
Tax year, item under under or
$500,000 $1,000,000 more
(9) (10) (11)
Tax Year 1999:
Number of returns 1,877 348 205
Long-term capital gain
(less loss) 59,904 41,264 251,529
Adjusted gross income
(less deficit) 542,448 235,701 653,184
Total income tax 130,274 66,965 182,293
Long-term capital gain
less loss as a
percentage of adjusted
gross income (less
deficit) 11.0 17.5 38.5
Tax as a percentage of
adjusted gross income
(less deficit) 24.0 28.4 27.9
Tax Year 1998:
Number of returns 1,606 307 172
Long-term capital gain
(less loss) 51,973 39,609 219,797
Adjusted gross income
(less deficit) 463,590 207,594 533,469
Total income tax 111,545 58,483 146,767
Long-term capital gain
less loss as a
percentage of adjusted
gross income
(less deficit) 11.2 19.1 41.2
Tax as a percentage of
adjusted gross income
(less deficit) 24.1 28.2 27.5
Change in percentage points,
tax as a percentage of ad-
justed gross income (less
deficit), 1999 over 1998 -- 0.2 0.4
(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 1998 and 1999
[Money amounts are in thousands of dollars]
1998 1999
Number Number
Item of Amount of
returns returns
(1) (2) (3)
Total tax credits (1) 34,271,812 30,055,933 36,621,595
Child care credit 6,128,155 2,660,573 6,182,193
Earned income credit (2) 5,919,232 2,232,025 5,352,300
Foreign tax credit 2,995,294 4,677,022 3,266,544
General business credit 272,197 732,487 287,658
Minimum tax credit 108,583 818,389 166,010
Child tax credit 24,810,781 15,143,468 26,016,019
Education credit 4,652,596 3,376,647 6,436,654
1999 Percentage change
Number
Item Amount of Amount
returns
(4) (5) (6)
Total tax credits (1) 35,892,344 6.9 19.4
Child care credit 2,675,147 0.9 0.5
Earned income credit (2) 1,918,065 -9.6 -14.1
Foreign tax credit 4,941,010 9.1 5.6
General business credit 783,920 5.7 7.0
Minimum tax credit 996,461 52.9 21.8
Child tax credit 19,398,625 4.9 28.1
Education credit 4,772,443 38.3 41.3
(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 1998 and 1999
[Number of returns is in thousands--money
amounts are in millions of dollars]
1998 1999
Number Number
Item of Amount of
returns returns
(1) (2) (3)
Total earned income credit (EIC) 19,705 31,592 19,259
EIC for returns with no
qualifying children 3,549 694 3,222
EIC for returns with one
qualifying child 7,803 11,818 7,803
EIC for returns with two or
more qualifying children 8,353 19,080 8,234
Refundable earned income
credit (EIC) 16,279 27,002 16,050
EIC for returns with no
qualifying children 2,309 482 2,039
EIC for returns with one
qualifying child 6,477 9,594 6,497
EIC for returns with two or
more qualifying children 7,493 16,925 7,514
1999 Percentage change
Number
Item Amount of Amount
returns
(4) (5) (6)
Total earned income credit (EIC) 31,901 -2.3 1.0
EIC for returns with no
qualifying children 645 -9.2 -7.2
EIC for returns with one
qualifying child 12,006 0.0 1.6
EIC for returns with two or
more qualifying children 19,251 -1.4 0.9
Refundable earned income
credit (EIC) 27,604 -1.4 2.2
EIC for returns with no
qualifying children 433 -11.7 -10.3
EIC for returns with one
qualifying child 9,893 0.3 3.1
EIC for returns with two or
more qualifying children 17,287 0.3 2.1
NOTE: Detail may not add to totals because of rounding.
Figure K
Net Capital Gain and Capital Gain Distributions from
Mutual Funds, Tax Years 1988-1999
[Number of returns is in thousands--money amounts
are in millions of dollars]
Net capital gain (less loss)
Constant 1982-84
dollars (2)
Number Per-
Tax of Current Amount centage
year returns dollars 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 25,690 446,084 272,168 22.7
1999 27,701 542,758 325,785 19.7
Capital gain distributions (1)
Constant 1982-84
dollars (2)
Number Per-
Tax of Current Amount centage
year returns dollars 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 28,156 0.1
1999 17,012 59,473 35,698 26.8
N/A--Not applicable.
(1) For 1988-1996, and 1999, capital gain distributions
from mutual funds are the sum of the amounts reported
on Form 1040 and Schedule D. For 1997 and 1998, capital
gain distributions were reported entirely on Schedule D.
(2) 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.
Figure L
Selected Sources of Income, Deductions, and Tax Items, in Constant
1982-84 Dollars, Tax Years 1988-1999
[Money amounts are in millions of dollars]
Business or
Taxable interest Dividends profession net
income (less loss)
Amount Amount Amount
(Constant Percen- (Constant Percen- (Constant Percen-
Tax 1982-84 tage 1982-84 tage 1982-84 tage
year dollars) change dollars) change dollars) change
(1) (1) (1)
(1) (2) (3) (4) (5) (6)
1988 158,057 N/A 65,367 N/A 106,782 N/A
1989 177,432 12.3 65,572 0.3 107,047 0.2
1990 173,744 -2.1 61,338 -6.5 108,210 1.1
1991 153,753 -11.5 56,743 -7.5 104,159 -3.7
1992 115,712 -24.7 55,542 -2.1 109,766 5.4
1993 90,755 -21.6 55,176 -0.7 107,754 -1.8
1994 85,134 -6.2 55,607 0.8 112,148 4.1
1995 101,562 19.3 62,068 11.6 111,118 -0.9
1996 105,591 4.0 66,447 7.1 112,749 1.5
1997 106,978 1.3 75,074 13.0 116,350 3.2
1998 108,807 1.7 72,288 -3.7 123,490 6.1
1999 105,447 -3.1 79,511 10.0 125,098 1.3
Taxable Individual
Retirement Taxable Social Alternative
Arrangement Security benefits minimum tax
distributions
Amount Amount Amount
(Constant Percen- (Constant Percen- (Constant Percen-
Tax 1982-84 tage 1982-84 tage 1982-84 tage
year dollars) change dollars) change dollars) change
(1) (1) (1)
(7) (8) (9) (10) (11) (12)
1988 9,398 N/A 12,140 N/A 869 N/A
1989 11,190 19.1 13,990 15.2 670 -22.9
1990 13,431 20.0 15,062 7.7 635 -5.2
1991 15,145 12.8 15,682 4.1 891 40.3
1992 18,726 23.6 16,493 5.2 967 8.5
1993 18,741 0.1 17,059 3.4 1,421 46.9
1994 22,339 19.2 26,072 52.8 1,493 5.1
1995 24,486 9.6 29,997 75.8 1,503 5.8
1996 29,024 18.5 33,909 13.0 1,793 19.3
1997 34,382 18.5 38,354 13.1 2,495 39.2
1998 45,207 31.5 41,917 9.3 3,060 22.6
1999 52,306 15.7 45,065 7.5 3,888 27.1
Partnership and
Taxable pensions Total rent and S corporation
and annuities royalty net income net income
(less loss) (less loss)
Amount Amount Amount
(Constant Percen- (Constant Percen- (Constant Percen-
Tax 1982-84 tage 1982-84 tage 1982-84 tage
year dollars) change dollars) change dollars) change
(1) (1) (1)
(13) (14) (15) (16) (17) (18)
1988 117,317 6.8 -1,081 86.7 48,250 125.4
1989 118,837 1.3 -1,160 -7.3 50,881 5.5
1990 121,878 2.6 2,880 (3) 51,279 0.8
1991 129,590 6.3 3,814 32.4 46,395 -9.5
1992 132,924 2.6 6,878 80.3 62,474 34.7
1993 134,266 1.0 9,280 34.9 64,269 2.9
1994 138,625 3.2 10,774 16.1 77,183 20.1
1995 145,048 4.6 11,281 4.7 82,515 6.9
1996 152,190 4.9 13,107 16.2 93,550 13.4
1997 161,813 6.3 13,935 6.3 104,874 12.1
1998 171,232 5.8 13,691 -1.8 114,311 9.0
1999 182,660 6.7 15,388 12.4 126,694 10.8
Total itemized
deductions Charitable Total earned
after contributions income credit
limitation (2) deduction
Amount Amount Amount
(Constant Percen- (Constant Percen- (Constant Percen-
Tax 1982-84 tage 1982-84 tage 1982-84 tage
year dollars) change dollars) change dollars) change
(1) (1) (1)
(19) (20) (21) (22) (23) (24)
1988 334,080 -3.2 43,068 -1.4 4,984 44.0
1989 347,563 4.0 44,725 3.8 5,319 6.7
1990 350,792 0.9 43,797 -2.1 5,771 8.5
1991 343,382 -2.1 44,474 1.5 7,676 33.0
1992 343,511 (3) 45,505 2.3 8,682 13.1
1993 339,380 -1.2 47,304 4.0 10,752 23.8
1994 333,100 -1.9 47,601 0.6 14,241 32.4
1995 346,046 3.9 49,207 3.4 17,031 19.6
1996 364,908 5.5 54,914 11.6 18,372 7.9
1997 386,798 6.0 61,802 12.5 18,934 3.1
1998 412,727 6.7 66,650 7.8 19,275 1.8
1999 445,004 7.8 75,510 13.3 19,148 -0.7
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 1999
[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) 127,075,145 0.02
Salaries and wages 108,183,782 0.14
Business or profession:
Net income 13,165,318 0.49
Net loss 4,146,807 1.49
Net capital gain (less loss):
Net gain 16,290,984 0.74
Net loss 5,202,857 1.51
Taxable Individual Retirement Arrangement
distributions 8,129,376 1.26
Taxable pensions and annuities 21,343,646 0.72
Partnership and S corporation:
Net income 4,154,776 1.37
Net loss 2,121,841 2.18
Estate and trust:
Net income 516,024 4.36
Net loss 40,071 14.50
Unemployment compensation 6,775,723 1.53
Taxable Social Security benefits 9,459,189 1.07
Other income:
Net income 4,944,364 1.60
Net loss 216,168 6.76
Payments to an Individual Retirement
Arrangement 3,687,149 1.88
Moving expenses adjustment 986,313 4.04
Self-employment tax deduction 14,029,609 0.57
Self-employed health insurance deduction 3,491,539 1.46
Total statutory adjustments 22,659,973 0.59
Total standard deduction 85,755,366 0.19
Interest paid deduction 33,705,780 0.48
Taxes paid deduction 39,564,240 0.41
Charitable contributions deduction 35,523,471 0.45
Total itemized deductions after limitation 40,244,305 0.41
Taxable income 102,845,571 0.16
Total earned income credit 5,352,300 1.76
Foreign tax credit 3,266,544 1.05
Total tax credits 36,621,595 0.54
Total income tax 94,546,080 0.19
Coeffi-
Item Amount cient of
variation
(3) (4)
Adjusted gross income (less deficit) 5,855,467,909 0.11
Salaries and wages 4,132,473,459 0.21
Business or profession:
Net income 233,746,237 0.99
Net loss 25,332,170 2.06
Net capital gain (less loss):
Net gain 540,642,692 0.45
Net loss 9,846,756 1.68
Taxable Individual Retirement Arrangement
distributions 87,140,912 2.02
Taxable pensions and annuities 304,310,714 1.05
Partnership and S corporation:
Net income 269,757,830 0.84
Net loss 58,685,867 1.44
Estate and trust:
Net income 10,975,854 3.83
Net loss 1,092,143 7.05
Unemployment compensation 17,530,779 2.10
Taxable Social Security benefits 75,078,976 1.31
Other income:
Net income 27,088,891 2.50
Net loss 4,209,112 5.65
Payments to an Individual Retirement
Arrangement 7,883,438 1.97
Moving expenses adjustment 2,230,965 5.82
Self-employment tax deduction 16,689,650 0.94
Self-employed health insurance deduction 6,755,071 1.60
Total statutory adjustments 56,698,800 1.01
Total standard deduction 463,960,491 0.26
Interest paid deduction 291,552,907 0.53
Taxes paid deduction 265,365,133 0.36
Charitable contributions deduction 125,798,548 0.68
Total itemized deductions after limitation 741,376,847 0.40
Taxable income 4,136,119,714 0.14
Total earned income credit 1,918,065 2.33
Foreign tax credit 4,941,010 2.66
Total tax credits 35,892,344 0.72
Total income tax 877,401,489 0.18
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 1999 166.6 1998 163.9 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] For purposes of this article, total negative income is a compilation of all income items on individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040PC, 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.
[3] 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.
[4] The remaining 0.8 percent of the returns did not claim either a standard deduction or itemized deductions because no AGI was reported.
[5] 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, the alternative minimum tax, and tax on Form 4970, Tax on Accumulation Distribution of Trusts) present. Tax on Form 4970 (not in the statistical tables) was $4.4 million for 1999. This tax, previously part of income tax after credits, was included in "other taxes" for 1999.
[6] Losses generated by any "flow-through" business activity (i.e., such as partnerships or S corporations for which profits and certain other amounts are passed through to the owners for taxation) in which the taxpayer did not "materially participate" (i.e., was not involved regularly and substantially in the operations of the activity) are categorized as passive activity losses. TRA86 gradually eliminated the use of passive losses as offsets to nonpassive income, such as salaries and wages. TRA86 provided for a 5-year phase-in (ending in 1991) of the limitations on passive losses for investments made prior to 1987; since Tax Year 1991, the restrictions applied to all passive losses. However, exceptions up to $25,000 were made for certain real estate losses. Under prior law, passive losses were fully deductible.
[7] 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 2001 U.S. Government Printing Office
COPYRIGHT 2004 Gale Group