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Statistics of Income Bulletin, Summer, 2004
Table A.--U.S. Individual Income Tax: Personal Exemptions and
Lowest and Highest Bracket Tax Rates, and Tax Base for Regular
Tax, Tax Years 1913-2003
[Amounts are in dollars.]
Personal exemptions [1]
Tax year Single Married
persons couples
(1) (2)
1913 3,000 4,000
1914 3,000 4,000
1915 3,000 4,000
1916 3,000 4,000
1917 1,000 2,000
1918 1,000 2,000
1919 1,000 2,000
1920 1,000 2,000
1921 1,000 2,500 [4]
1922 1,000 2,500 [4]
1923 1,000 2,500 [4]
1924 1,000 2,500
1925 1,500 3,500
1926 1,500 3,500
1927 1,500 3,500
1928 1,500 3,500
1929 1,500 3,500
1930 1,500 3,500
1931 1,500 3,500
1932 1,000 2,500
1933 1,000 2,500
1934 1,000 2,500
1935 1,000 2,500
1936 1,000 2,500
1937 1,000 2,500
1938 1,000 2,500
1939 1,000 2,500
1940 800 2,000
1941 750 1,500
1942 500 1,200
1943 500 1,200
1944 500 [11] 1,000 [11]
1945 500 [11] 1,000 [11]
1946 500 1,000
1947 500 1,000
1948 600 [14] 1,200 [14]
1949 600 [14] 1,200 [14]
1950 600 [14] 1,200 [14]
1951 600 [14] 1,200 [14]
1952 600 [14] 1,200 [14]
1953 600 [14] 1,200 [14]
1954 600 [14] 1,200 [14]
1955 600 [14] 1,200 [14]
1956 600 [14] 1,200 [14]
1957 600 [14] 1,200 [14]
1958 600 [14] 1,200 [14]
1959 600 [14] 1,200 [14]
1960 600 [14] 1,200 [14]
1961 600 [14] 1,200 [14]
1962 600 [14] 1,200 [14]
1963 600 [14] 1,200 [14]
1964 600 [14] 1,200 [14]
1965 600 [14] 1,200 [14]
1966 600 [14] 1,200 [14]
1967 600 [14] 1,200 [14]
1968 600 [14] 1,200 [14]
1969 600 [14] 1,200 [14]
1970 625 [14] 1,250 [14]
1971 675 [14] 1,350 [14]
1972 750 [14] 1,500 [14]
1973 750 [14] 1,500 [14]
1974 750 [14] 1,500 [14]
1975 750 [14], [26] 1,500 [14], [26]
1976 750 [14], [27] 1,500 [14], [27]
1977 750 [14], [27] 1,500 [14], [27]
1978 750 [14], [27] 1,500 [14], [27]
1979 1,000 [14] 2,000 [14]
1980 1,000 [14] 2,000 [14]
1981 1,000 [14] 2,000 [14]
1982 1,000 [14] 2,000 [14]
1983 1,000 [14] 2,000 [14]
1984 1,000 [14] 2,000 [14]
1985 1,040 [14], [30] 2,080 [14], [30]
1986 1,080 [14], [30] 2,160 [14], [30]
1987 1,900 [30] 3,800 [30]
1988 1,950 [30], [32], [33] 3,900 [30], [32], [33]
1989 2,000 [30], [32], [33] 4,000 [30], [32], [33]
1990 2,050 [30], [32], [33] 4,100 [30], [32], [33]
1991 2,150 [30], [32] 4,300 [30], [32]
1992 2,300 [30], [32] 4,600 [30], [32]
1993 2,350 [30], [32] 4,700 [30], [32]
1994 2,450 [30], [32] 4,900 [30], [32]
1995 2,500 [30], [32] 5,000 [30], [32]
1996 2,550 [30], [32] 5,100 [30], [32]
1997 2,650 [30], [32] 5,300 [30], [32]
1998 2,700 [30], [32] 5,400 [30], [32]
1999 2,750 [30], [32] 5,500 [30], [32]
2000 2,800 [30], [32] 5,600 [30], [32]
2001 2,900 [30], [32] 5,800 [30], [32]
2002 3,000 [30], [32] 6,000 [30], [32]
2003 3,050 [30], [32] 6,100 [30], [32]
Tax rates for
regular tax--
Personal Lowest bracket
exemptions [1]
Tax
Tax year Dependents rate [2]
(percent)
(3) (4)
1913 N/A 1.0
1914 N/A 1.0
1915 N/A 1.0
1916 N/A 2.0
1917 200 2.0
1918 200 6.0
1919 200 4.0
1920 200 4.0
1921 400 4.0
1922 400 4.0
1923 400 3.0 [5]
1924 400 1.5 [6]
1925 400 1.125 [7]
1926 400 1.125 [7]
1927 400 1.125 [7]
1928 400 1.125 [8]
1929 400 0.375 [8]
1930 400 1.125 [8]
1931 400 1.125 [8]
1932 400 4.0
1933 400 4.0
1934 400 4.0 [9]
1935 400 4.0 [9]
1936 400 4.0 [9]
1937 400 4.0 [9]
1938 400 4.0 [9]
1939 400 4.0 [9]
1940 400 4.4 [9], [10]
1941 400 10.0 [9]
1942 350 19.0 [9]
1943 350 19.0 [9]
1944 500 [11] 23.0
1945 500 [11] 23.0
1946 500 19.0 [13]
1947 500 19.0 [13]
1948 600 16.6 [15]
1949 600 16.6 [15]
1950 600 17.4 [16]
1951 600 20.4
1952 600 22.2
1953 600 22.2
1954 600 20.0
1955 600 20.0
1956 600 20.0
1957 600 20.0
1958 600 20.0
1959 600 20.0
1960 600 20.0
1961 600 20.0
1962 600 20.0
1963 600 20.0
1964 600 16.0
1965 600 14.0
1966 600 14.0
1967 600 14.0
1968 600 14.0
1969 600 14.0
1970 625 14.0
1971 675 14.0
1972 750 14.0
1973 750 14.0
1974 750 14.0 [25]
1975 750 [26] 14.0
1976 750 [27] 14.0
1977 750 [27] 14.0 [28]
1978 750 [27] 14.0 [28]
1979 1,000 14.0 [28]
1980 1,000 14.0 [28]
1981 1,000 13.825 [28], [29]
1982 1,000 12.0 [28]
1983 1,000 11.0 [28]
1984 1,000 11.0 [28]
1985 1,040 [30] 11.0 [28]
1986 1,080 [30] 11.0 [28]
1987 1,900 [30] 11.0
1988 1,950 [30], [32], [33] 15.0 [34], [35]
1989 2,000 [30], [32], [33] 15.0 [34], [35]
1990 2,050 [30], [32], [33] 15.0 [34], [35]
1991 2,150 [30], [32] 15.0
1992 2,300 [30], [32] 15.0
1993 2,350 [30], [32] 15.0
1994 2,450 [30], [32] 15.0
1995 2,500 [30], [32] 15.0
1996 2,550 [30], [32] 15.0
1997 2,650 [30], [32] 15.0
1998 2,700 [30], [32] 15.0
1999 2,750 [30], [32] 15.0
2000 2,800 [30], [32] 15.0 [36]
2001 2,900 [30], [32] 10.0 [37]
2002 3,000 [30], [32] 10.0
2003 3,050 [30], [32] 10.0
Tax rates for regular tax--
Lowest bracket Highest bracket
Taxable Tax
Tax year income rate [2]
under-- [3] (percent)
(5) (6)
1913 20,000 7.0
1914 20,000 7.0
1915 20,000 7.0
1916 20,000 15.0
1917 2,000 67.0
1918 4,000 77.0
1919 4,000 73.0
1920 4,000 73.0
1921 4,000 73.0
1922 4,000 58.0
1923 4,000 43.5 [5]
1924 4,000 46.0
1925 4,000 25.0
1926 4,000 25.0
1927 4,000 25.0
1928 4,000 25.0
1929 4,000 24.0
1930 4,000 25.0
1931 4,000 25.0
1932 4,000 63.0
1933 4,000 63.0
1934 4,000 63.0
1935 4,000 63.0
1936 4,000 79.0
1937 4,000 79.0
1938 4,000 79.0
1939 4,000 79.0
1940 4,000 81.1 [10]
1941 2,000 81.0
1942 2,000 88.0
1943 2,000 88.0
1944 2,000 94.0 [12]
1945 2,000 94.0 [12]
1946 2,000 86.45 [13]
1947 2,000 86.45 [13]
1948 4,000 82.13 [15]
1949 4,000 82.13 [15]
1950 4,000 84.36 [16]
1951 4,000 91.0 [17]
1952 4,000 92.0 [18]
1953 4,000 92.0 [18]
1954 4,000 91.0 [19]
1955 4,000 91.0 [19]
1956 4,000 91.0 [19]
1957 4,000 91.0 [19]
1958 4,000 91.0 [19]
1959 4,000 91.0 [19]
1960 4,000 91.0 [19]
1961 4,000 91.0 [19]
1962 4,000 91.0 [19]
1963 4,000 91.0 [19]
1964 1,000 77.0
1965 1,000 70.0
1966 1,000 70.0
1967 1,000 70.0
1968 1,000 75.25 [20]
1969 1,000 77.0 [21]
1970 1,000 71.75 [22]
1971 1,000 70.0 [23]
1972 1,000 70.0 [24]
1973 1,000 70.0 [24]
1974 1,000 70.0 [24], [25]
1975 1,000 70.0 [24]
1976 1,000 70.0 [24]
1977 3,200 [28] 70.0 [24]
1978 3,200 [28] 70.0 [24]
1979 3,400 [28] 70.0 [24]
1980 3,400 [28] 70.0 [24]
1981 3,400 [28] 69.125 [24], [29]
1982 3,400 [28] 50.0
1983 3,400 [28] 50.0
1984 3,400 [28] 50.0
1985 3,540 [28], [31] 50.0
1986 3,670 [28], [31] 50.0
1987 3,000 [31] 38.5
1988 29,750 [31], [35] 28.0 [34], [35]
1989 30,950 [31], [35] 28.0 [34], [35]
1990 32,450 [31], [35] 28.0 [34], [35]
1991 34,000 [31] 31.0
1992 35,800 [31] 31.0
1993 36,900 [31] 39.6
1994 38,000 [31] 39.6
1995 39,000 [31] 39.6
1996 40,100 [31] 39.6
1997 41,200 [31] 39.6
1998 42,350 [31] 39.6
1999 43,050 [31] 39.6
2000 43,850 [31] 39.6 [36]
2001 6,000 [31], [38], [r] 39.1 [37]
2002 12,000 [31] 38.6
2003 14,000 [31], [r] 35.0
Tax rates for
regular tax--
Highest bracket
Taxable
Tax year income
over-- [3]
(7)
1913 500,000
1914 500,000
1915 500,000
1916 2,000,000
1917 2,000,000
1918 1,000,000
1919 1,000,000
1920 1,000,000
1921 1,000,000
1922 200,000
1923 200,000
1924 500,000
1925 100,000
1926 100,000
1927 100,000
1928 100,000
1929 100,000
1930 100,000
1931 100,000
1932 1,000,000
1933 1,000,000
1934 1,000,000
1935 1,000,000
1936 5,000,000
1937 5,000,000
1938 5,000,000
1939 5,000,000
1940 5,000,000
1941 5,000,000
1942 200,000
1943 200,000
1944 200,000
1945 200,000
1946 200,000
1947 200,000
1948 400,000
1949 400,000
1950 400,000
1951 400,000
1952 400,000
1953 400,000
1954 400,000
1955 400,000
1956 400,000
1957 400,000
1958 400,000
1959 400,000
1960 400,000
1961 400,000
1962 400,000
1963 400,000
1964 400,000
1965 200,000
1966 200,000
1967 200,000
1968 200,000
1969 200,000
1970 200,000
1971 200,000
1972 200,000
1973 200,000
1974 200,000
1975 200,000
1976 200,000
1977 203,200
1978 203,200
1979 215,400
1980 215,400
1981 215,400
1982 85,600
1983 109,400
1984 162,400
1985 169,020 [31]
1986 175,250 [31]
1987 90,000 [31]
1988 29,750 [31], [35]
1989 30,950 [31], [35]
1990 32,450 [31], [35]
1991 82,150 [31]
1992 86,500 [31]
1993 89,150 [31]
1994 250,000 [31]
1995 256,500 [31]
1996 263,750 [31]
1997 271,050 [31]
1998 278,450 [31]
1999 283,150 [31]
2000 288,350 [31]
2001 297,350 [31], [38]
2002 307,050 [31]
2003 311,950 [31]
See notes at end of this section.
Table B.--U.S. Corporation Income Tax: Tax Brackets and Rates,
1909-2002 [1]
Year [2] Taxable income brackets [3] Rates (percent)
1909-1913 First $5,000 --
(February 28) Over $5,000 1.00
1913 (March 1)-1915 All taxable income 1.00
1916 All taxable income 2.00
1917 [4] All taxable income 6.00
1918 [4] First $2,000 --
Over $2,000 12.00
1919-1921 [4] First $2,000 --
Over $2,000 10.00
1922-1924 [4] First $2,000 --
Over $2,000 12.50
1925 First $2,000 --
Over $2,000 13.00
1926-1927 First $2,000 --
Over $2,000 13.50
1928 First $3,000 --
Over $3,000 12.00
1929 First $3,000 --
Over $3,000 11.00
1930-1931 First $3,000 --
Over $3,000 12.00
1932-1935 [5] All taxable income 13.75
1936-1937 [5], [6] First $2,000 8.00
Over $2,000, not over
$15,000 11.00
Over $15,000, not over
$40,000 13.00
Over $40,000 15.00
1938-1939 [5] Taxable income $25,000 or
less:
First $5,000 12.50
Next $15,000 14.00
Next $5,000 16.00
Taxable income over $25,000 19.00
1940 [5], [7] Taxable income $31,964.30
or less:
First $5,000 14.85 [8]
Next $15,000 16.50 [8]
Next $5,000 18.70 [8]
Next $6,964.30 38.30 [8]
Taxable income over
$31,964.30, not over
$38,565.84:
First $5,000 15.40 [8]
Next $15,000 16.90 [8]
Next $5,000 18.90 [8]
Next $13,565.84 36.90 [8]
Taxable income over
$38,565.84 24.00 [8]
1941 [5], [7] Taxable income $38,461.54
or less:
First $5,000 21.00 [9]
Next $15,000 23.00 [9]
Next $5,000 25.00 [9]
Next $13,461.54 44.00 [9]
Taxable income over
$38,461.54 31.00 [9]
1942-1945 [5], [7] Taxable income $50,000 or
less:
First $5,000 25.00 [9]
Next $15,000 27.00 [9], [10]
Next $5,000 29.00 [9], [10]
Next $25,000 53.00 [9], [10]
Taxable income over $50,000 40.00 [9], [10]
1946-1949 Taxable income $50,000 or
less:
First $5,000 21.00 [9]
Next $15,000 23.00 [9]
Next $5,000 25.00 [9]
Next $25,000 53.00
Taxable income over $50,000 38.00 [9], [10]
1950 [11] First $25,000 23.00
Over $25,000 42.00 [10]
1951 [11] First $25,000 28.75 [12]
Over $25,000 50.75 [12]
1952-1963 [11] First $25,000 30.00 [13]
Over $25,000 52.00 [13]
1964 First $25,000 22.00
Over $25,000 50.00 [13]
1965-1967 First $25,000 22.00
Over $25,000 48.00 [13]
1968-1969 [14] First $25,000 24.20 [15]
Over $25,000 52.80 [13], [15]
1970 [14] First $25,000 22.55 [16]
Over $25,000 49.20 [16], [17]
1971-1974 [14] First $25,000 22.00
Over $25,000 48.00 [18]
1975-1978 [14] First $25,000 20.00
$25,000-$50,000 22.00
Over $50,000 48.00 [19]
1979-1981 [14] First $25,000 17.00
$25,000-$50,000 20.00
$50,000-$75,000 30.00 [20]
$75,000-$100,000 40.00 [20]
Over $100,000 46.00 [20]
1982 [14] First $25,000 16.00
$25,000-$50,000 19.00
$50,000-$75,000 30.00 [20]
$75,000-$100,000 40.00 [20]
Over $100,000 46.00 [20]
1983 [14], [21] First $25,000 15.00
$25,000-$50,000 18.00
$50,000-$75,000 30.00 [20]
$75,000-$100,000 40.00 [20]
Over $100,000 46.00 [20]
1984-1986 [14] First $25,000 15.00
$25,000-$50,000 18.00
$50,000-$75,000 30.00 [20]
$75,000-$100,000 40.00 [20]
$100,000-$1,000,000 46.00 [20]
$1,000,000-$1,405,000 51.00 [20]
Over $1,405,000 46.00 [20]
1987 [22], [23] First $25,000 15.00
$25,000-$50,000 16.50
$50,000-$75,000 27.50
$75,000-$100,000 37.00 [24]
$100,000-$335,000 42.50 [24]
$335,000-$1,000,000 40.00 [24]
$1,000,000-$1,405,000 42.50 [24]
Over $1,405,000 40.00 [24]
1988-1992 First $50,000 15.00
$50,000-$75,000 25.00
$75,000-$100,000 34.00
$100,000-$335,000 39.00
Over $335,000 34.00
1993-2002 First $50,000 15.00
$50,000-$75,000 25.00
$75,000-$100,000 34.00
$100,000-$335,000 39.00
$335,000-$10,000,000 34.00
$10,000,000-$15,000,000 35.00
$15,000,000-$18,333,333 38.00
Over $18,333,333 35.00
See notes at end of this section.
Table 1.--Individual Income Tax Returns: Selected Income and Tax
Items for Specified Tax Years, 1985-2002
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Item 1985 1990 1995
(1) (2) (3)
All returns [1] 101,660,287 113,717,138 118,218,327
Form 1040 returns [1] 67,006,425 69,270,236 64,774,724
Form 1040A returns [1] 18,124,702 25,917,288 24,463,262
Form 1040EZ returns [1] 16,529,160 18,529,614 21,644,177
Form 1040PC returns [1] N/A N/A 7,102,740
Electronically-filed
returns [1] N/A 8,755,040 14,724,219
Returns by filing
status:
Joint returns 47,809,791 48,377,437 49,036,410
Returns of married
persons filing
separately 895,789 2,195,510 2,627,963
Returns of heads of
households 10,038,229 13,159,596 15,551,213
Returns of surviving
spouses 113,289 111,478 115,370
Returns of single
persons 42,803,189 49,873,116 50,887,371
Returns with
Presidential Election
Campaign Fund
checkoff: [2]
Number of returns n.a. 22,512,682 14,935,134
Amount 34,713 32,463 67,860
Number of boxes
checked n.a. 32,496,958 21,443,077
Adjusted gross income 2,305,951,483 3,405,427,348 4,189,353,615
(AGI) [3]
Salaries and wages:
Number of returns 87,198,001 96,729,912 101,138,551
Amount 1,928,200,978 2,599,401,271 3,201,456,569
Taxable interest
received: [4]
Number of returns 64,526,434 70,369,662 67,028,830
Amount 182,109,194 227,083,888 154,780,536
Tax-exempt
interest: [5]
Number of returns n.a. 3,916,925 5,006,129
Amount n.a. 40,228,405 48,518,428
Dividends in AGI: [6]
Number of returns 15,527,579 22,904,441 26,214,195
Amount 55,046,351 80,168,536 94,592,325
Business or
profession net
income:
Number of returns 8,640,701 11,221,925 12,217,261
Amount 98,775,563 161,657,252 191,809,620
Business or
profession net
loss:
Number of returns 3,259,640 3,415,666 3,955,590
Amount [7] 20,002,986 20,227,059 22,466,293
Net capital gain in
AGI: [6],[8]
Number of returns 9,991,808 9,217,141 14,829,385
Amount 72,183,321 123,783,047 180,130,460
Net capital loss in
AGI: [9]
Number of returns 2,667,409 5,070,741 5,133,540
Amount 3,905,541 9,551,854 9,715,254
Sales of property
other than
capital assets,
net gain: [10]
Number of returns 1,005,078 866,359 802,688
Amount 5,019,477 6,299,921 5,734,820
Sales of property
other than
capital assets,
net loss: [10]
Number of returns 612,504 825,018 974,545
Amount 3,492,144 4,828,713 8,744,858
Pensions and
annuities in AGI:
[11]
Number of returns 13,133,295 17,014,091 18,414,601
Amount 95,096,003 159,294,448 221,053,045
Unemployment
compensation in
AGI: [12]
Number of returns 4,771,546 8,014,136 7,985,322
Amount 6,355,539 15,453,147 19,336,423
Social Security
benefits in AGI:
[13]
Number of returns 2,956,073 5,082,575 6,598,033
Amount 9,594,182 19,686,539 45,715,361
Rent net income: [14]
Number of returns 3,541,964 3,933,823 4,358,760
Amount 16,340,908 25,886,388 35,165,713
Rent net loss: [14]
Number of returns 5,390,750 5,163,186 4,903,387
Amount 36,163,023 33,450,215 27,437,709
Royalty net income:
[15]
Number of returns 960,701 1,170,627 1,096,821
Amount 7,243,748 4,534,436 5,010,334
Royalty net loss:
[15]
Number of returns 77,189 49,133 36,680
Amount 385,360 125,855 84,550
Partnership and S
corporation net
income: [16]
Number of returns 2,477,459 3,210,384 3,566,632
Amount 48,477,552 112,029,507 166,418,667
Partnership and S
corporation net
loss: [16]
Number of returns 3,010,212 2,767,074 2,055,062
Amount [7] 51,004,143 45,007,276 40,666,189
Estate or trust net
income:
Number of returns 1,075,119 444,953 506,584
Amount 10,328,599 4,633,163 6,870,734
Estate or trust net
loss:
Number of returns 73,534 74,127 41,050
Amount 652,621 467,976 816,719
Farm net income:
Number of returns 891,562 996,360 726,065
Amount 6,493,117 11,395,305 8,192,174
Farm net loss:
Number of returns 1,729,299 1,324,793 1,493,178
Amount [7] 18,498,600 11,829,067 16,041,814
Total statutory
adjustments:
Number of returns
[17] 37,763,418 16,648,032 18,208,887
Amount [17] 95,082,299 33,974,231 41,139,577
Educator expenses:
Number of returns N/A N/A N/A
Amount N/A N/A N/A
Individual
Retirement
Arrangements:
[18]
Number of returns 16,205,846 5,223,737 4,300,722
Amount 38,211,574 9,858,219 8,338,014
Student loan
interest
deduction:
Number of returns N/A N/A N/A
Amount N/A N/A N/A
Tuition and fees
deduction:
Number of returns N/A N/A N/A
Amount N/A N/A N/A
Medical savings
account
deduction: [19]
Number of returns N/A N/A N/A
Amount N/A N/A N/A
Keogh and self-
employed
retirement
plans:
Number of returns 675,822 824,327 1,032,102
Amount 5,181,993 6,777,645 8,734,145
Deduction for self-
employment tax:
Number of returns N/A 11,006,093 12,849,084
Amount N/A 9,921,387 13,341,810
Self-employed health
insurance: [20]
Number of returns N/A 2,754,040 3,011,145
Amount N/A 1,627,356 2,601,145
Exemptions:
Number of exemptions,
total 244,180,202 227,549,246 237,164,486
Amount [21] 253,720,447 465,985,366 584,509,487
Number of boxes checked
for taxpayers age
65 or over [21] 16,748,810 18,716,746 19,450,417
Primary taxpayer N/A 13,458,931 13,875,464
Spouse N/A 5,257,815 5,574,953
Total deductions:
Number of returns
[22] 96,848,626 112,795,712 117,230,454
Amount [22] 554,733,523 789,941,575 940,958,666
Standard deductions:
[23]
Number of returns 57,000,442 80,620,774 83,222,737
Amount 144,994,379 331,456,520 413,584,632
Returns with addi-
tional standard
deductions for
age 65 or over
or blindness:
Number of returns N/A 10,954,167 10,809,600
Amount N/A 10,615,715 12,319,288
Itemized deductions:
Number of returns
[24] 39,848,184 32,174,938 34,007,717
Amount [24] 405,023,525 458,485,055 527,374,034
Medical and dental
expense: [25]
Number of returns 10,777,296 5,090,958 5,351,066
Amount 22,926,214 21,456,587 26,964,295
Taxes paid: [26]
Number of returns 39,548,023 31,594,114 33,530,277
Amount 128,084,618 140,011,461 188,643,888
Interest paid: [27]
Number of returns 36,286,822 29,394,600 28,704,828
Amount 180,094,578 208,354,360 215,077,974
Home mortgage
interest
paid:
Number of
returns 28,052,037 26,679,450 28,350,260
Amount 115,036,533 189,233,477 203,074,312
Charitable
contributions:
Number of returns 36,162,178 29,230,265 30,540,637
Amount 47,962,848 57,242,757 74,991,519
Taxable Income: [28]
Number of returns 96,124,046 93,148,332 94,612,292
Amount 1,820,740,833 2,263,661,230 2,813,826,386
Income tax before
credits: [29],[30]
Number of returns 85,994,216 93,089,368 94,497,909
Amount 332,165,333 453,127,579 596,168,654
Tax credits:
Number of returns
[31],[32] 20,995,285 12,483,535 15,240,064
Total amount [31],
[32] 10,248,044 6,831,187 10,040,198
Child care credit:
Number of returns 8,417,522 6,143,590 5,964,253
Amount 3,127,702 2,549,004 2,517,962
Credit for the
elderly or
disabled:
Number of returns 462,548 339,818 251,524
Amount 108,642 61,898 48,028
Child tax credit:
[33]
Number of returns N/A N/A N/A
Amount N/A N/A N/A
Education credits:
Number of returns N/A N/A N/A
Amount N/A N/A N/A
Retirement savins
contributions
credit:
Number of returns N/A N/A N/A
Amount N/A N/A N/A
Foreign tax credit:
Number of returns 453,863 772,143 1,730,566
Amount 782,561 1,682,307 2,965,313
General business
credit:
Number of returns 4,614,307 262,573 267,527
Amount 4,791,132 616,288 702,906
Income tax after
credits: [29]
Number of returns 82,762,130 89,844,225 89,233,118
Amount 321,917,289 446,296,392 586,128,456
Total income tax: [34]
Number of returns 82,846,420 89,862,434 89,252,989
Amount 325,710,254 447,126,703 588,419,030
Alternative minimum
tax: [35]
Number of returns 427,688 132,103 414,106
Amount 3,791,672 830,313 2,290,576
Earned income credit:
[36]
Number of returns 6,499,568 12,541,651 19,334,397
Amount 2,087,658 7,542,231 25,955,575
Used to offset income
tax before
credits:
Number of returns 2,688,925 5,702,209 7,850,841
Amount 379,571 1,616,812 3,145,736
Used to offset other
taxes:
Number of returns 774,579 1,354,955 2,909,053
Amount 209,212 659,341 1,980,998
Excess earned income
credit
(refundable):
Number of returns 4,743,200 8,698,475 15,177,901
Amount 1,498,875 5,266,077 20,828,840
Tax payments, total:
Number of returns
[37] 93,979,989 104,815,832 111,098,864
Amount [37] 374,657,500 495,921,666 670,131,074
Income tax withheld:
[38]
Number of returns 86,796,750 97,747,178 102,436,220
Amount 299,184,608 386,525,674 495,484,153
Excess Social
Security tax
withheld:
Number of returns 870,892 931,283 1,033,189
Amount 600,136 905,327 1,081,454
Estimated tax
payments: [39]
Number of returns 11,794,640 12,805,826 11,903,592
Amount 64,406,134 91,607,397 122,489,252
Payments with
requests for
extension of
filing time: [40]
Number of returns 889,206 1,304,663 1,368,994
Amount 10,215,422 16,704,169 24,929,343
Tax due at time of
filing:
Number of returns 21,210,194 26,986,948 29,734,331
Amount 39,091,228 56,561,150 71,153,015
Tax overpayments,
total: [41]
Number of returns 77,424,003 83,507,580 85,348,771
Amount 76,220,146 88,479,352 119,462,121
Overpayment refunds:
Number of returns 74,914,665 80,514,484 82,744,440
Amount 68,933,993 78,103,385 104,537,379
Item 1999 2000
(4) (5)
All returns [1] 127,075,145 129,373,500
Form 1040 returns [1] 74,165,814 78,846,102
Form 1040A returns [1] 26,961,302 28,826,589
Form 1040EZ returns [1] 20,752,420 21,700,809
Form 1040PC returns [1] 5,195,609 N/A
Electronically-filed
returns [1] 35,495,320 40,078,595
Returns by filing
status:
Joint returns 49,900,030 50,268,249
Returns of married
persons filing
separately 2,385,646 2,486,719
Returns of heads of
households 17,781,482 18,208,359
Returns of surviving
spouses 80,870 63,800
Returns of single
persons 56,927,117 58,346,372
Returns with
Presidential Election
Campaign Fund
checkoff: [2]
Number of returns 14,208,181 13,958,259
Amount 61,090 60,685
Number of boxes 18,306,408 19,741,877
checked
Adjusted gross income 5,855,467,909 6,365,376,648
(AGI) [3]
Salaries and wages:
Number of returns 108,183,782 110,168,714
Amount 4,132,473,459 4,456,167,438
Taxable interest
received: [4]
Number of returns 67,218,877 68,046,458
Amount 175,675,236 199,321,670
Tax-exempt
interest: [5]
Number of returns 4,801,877 4,658,345
Amount 52,513,007 53,951,877
Dividends in AGI: [6]
Number of returns 32,226,492 34,140,605
Amount 132,465,522 146,987,679
Business or
profession net
income:
Number of returns 13,165,318 13,312,586
Amount 233,746,237 244,598,112
Business or
profession net
loss:
Number of returns 4,146,807 4,287,423
Amount [7] 25,332,170 30,732,759
Net capital gain in
AGI: [6],[8]
Number of returns 22,497,646 22,645,728
Amount 552,604,872 644,284,795
Net capital loss in
AGI: [9]
Number of returns 5,202,857 6,875,037
Amount 9,846,756 13,742,364
Sales of property
other than
capital assets,
net gain: [10]
Number of returns 834,575 827,490
Amount 6,557,503 7,445,007
Sales of property
other than
capital assets,
net loss: [10]
Number of returns 898,350 872,562
Amount 8,269,794 8,364,141
Pensions and
annuities in AGI:
[11]
Number of returns 21,343,646 21,765,211
Amount 304,310,714 325,827,702
Unemployment
compensation in
AGI: [12]
Number of returns 6,775,723 6,478,292
Amount 17,530,779 16,913,305
Social Security
benefits in AGI:
[13]
Number of returns 9,459,189 10,608,572
Amount 75,078,976 89,964,021
Rent net income: [14]
Number of returns 4,355,533 4,200,588
Amount 43,459,764 45,099,159
Rent net loss: [14]
Number of returns 4,616,526 4,520,263
Amount 28,341,505 30,309,122
Royalty net income:
[15]
Number of returns 1,117,408 1,103,851
Amount 6,482,226 7,997,803
Royalty net loss:
[15]
Number of returns 46,926 36,033
Amount 131,699 100,895
Partnership and S
corporation net
income: [16]
Number of returns 4,154,776 4,179,537
Amount 269,757,830 285,424,865
Partnership and S
corporation net
loss: [16]
Number of returns 2,121,841 2,120,784
Amount [7] 58,685,867 72,511,266
Estate or trust net
income:
Number of returns 516,024 556,534
Amount 10,975,854 12,134,000
Estate or trust net
loss:
Number of returns 40,071 39,026
Amount 1,092,143 1,127,838
Farm net income:
Number of returns 725,782 703,083
Amount 9,201,162 8,270,319
Farm net loss:
Number of returns 1,320,526 1,358,701
Amount [7] 15,444,078 17,305,037
Total statutory
adjustments:
Number of returns
[17] 22,659,973 23,197,425
Amount [17] 56,698,800 58,609,518
Educator expenses:
Number of returns N/A N/A
Amount N/A N/A
Individual
Retirement
Arrangements:
[18]
Number of returns 3,687,149 3,505,032
Amount 7,883,438 7,477,074
Student loan
interest
deduction:
Number of returns 4,136,505 4,477,986
Amount 2,254,531 2,639,472
Tuition and fees
deduction:
Number of returns N/A N/A
Amount N/A N/A
Medical savings
account
deduction: [19]
Number of returns 50,393 65,415
Amount 81,977 120,330
Keogh and self-
employed
retirement
plans:
Number of returns 1,264,007 1,287,706
Amount 11,928,242 12,475,396
Deduction for self-
employment tax:
Number of returns 14,029,609 14,300,141
Amount 16,689,650 17,392,967
Self-employed health
insurance: [20]
Number of returns 3,491,539 3,564,624
Amount 6,755,071 7,569,198
Exemptions:
Number of exemptions,
total 248,657,119 252,332,427
Amount [21] 669,241,317 690,109,474
Number of boxes checked
for taxpayers age
65 or over [21] 21,785,802 22,475,999
Primary taxpayer 15,760,847 16,159,749
Spouse 6,024,955 6,316,250
Total deductions:
Number of returns
[22] 125,999,671 128,204,824
Amount [22] 1,205,337,338 1,293,181,391
Standard deductions:
[23]
Number of returns 85,755,366 85,670,504
Amount 463,960,491 470,820,881
Returns with addi-
tional standard
deductions for
age 65 or over
or blindness:
Number of returns 11,200,024 11,330,554
Amount 14,264,309 14,735,998
Itemized deductions:
Number of returns
[24] 40,244,305 42,534,320
Amount [24] 741,376,847 822,360,510
Medical and dental
expense: [25]
Number of returns 5,884,418 6,513,104
Amount 35,375,998 39,251,004
Taxes paid: [26]
Number of returns 39,564,240 41,823,555
Amount 265,365,133 294,711,547
Interest paid: [27]
Number of returns 33,705,780 35,405,336
Amount 291,552,907 322,931,506
Home mortgage
interest
paid:
Number of
returns 33,267,570 34,914,116
Amount 272,148,740 299,963,368
Charitable
contributions:
Number of returns 35,523,471 37,524,825
Amount 125,798,548 140,681,631
Taxable Income: [28]
Number of returns 102,845,571 105,259,292
Amount 4,136,119,714 4,544,242,424
Income tax before
credits: [29],[30]
Number of returns 102,834,362 105,277,966
Amount 906,811,755 1,018,218,948
Tax credits:
Number of returns
[31],[32] 36,621,595 37,736,095
Total amount [31],
[32] 35,892,344 37,722,293
Child care credit:
Number of returns 6,182,193 6,368,101
Amount 2,675,147 2,793,860
Credit for the
elderly or
disabled:
Number of returns 181,813 155,796
Amount 33,629 32,608
Child tax credit:
[33]
Number of returns 26,016,019 26,404,521
Amount 19,398,625 19,689,359
Education credits:
Number of returns 6,436,654 6,815,316
Amount 4,772,443 4,851,178
Retirement savins
contributions
credit:
Number of returns N/A N/A
Amount N/A N/A
Foreign tax credit:
Number of returns 3,266,544 3,935,699
Amount 4,941,010 5,990,360
General business
credit:
Number of returns 287,658 275,116
Amount 783,920 764,253
Income tax after
credits: [29]
Number of returns 94,511,758 96,815,794
Amount 870,919,411 980,496,655
Total income tax: [24]
Number of returns 94,546,080 96,817,602
Amount 877,401,489 980,645,201
Alternative minimum
tax: [35]
Number of returns 1,018,063 1,304,198
Amount 6,477,697 9,600,840
Earned income credit:
[36]
Number of returns 19,258,715 19,277,225
Amount 31,901,107 32,296,341
Used to offset income
tax before
credits:
Number of returns 5,352,300 5,416,246
Amount 1,918,065 1,968,680
Used to offset other
taxes:
Number of returns 3,137,122 3,147,876
Amount 2,378,860 2,523,703
Excess earned income
credit
(refundable):
Number of returns 16,049,812 16,125,542
Amount 27,604,182 27,803,959
Tax payments, total:
Number of returns
[37] 119,809,259 122,243,874
Amount [37] 981,100,157 1,084,868,447
Income tax withheld:
[38]
Number of returns 111,193,931 113,733,442
Amount 695,526,980 763,901,388
Excess Social
Security tax
withheld:
Number of returns 1,377,613 1,640,582
Amount 1,712,649 2,184,849
Estimated tax
payments: [39]
Number of returns 13,169,356 13,326,669
Amount 196,915,946 221,621,893
Payments with
requests for
extension of
filing time: [40]
Number of returns 1,510,206 1,610,937
Amount 53,984,319 63,396,711
Tax due at time of
filing:
Number of returns 29,200,902 30,624,423
Amount 119,091,512 134,944,362
Tax overpayments,
total: [41]
Number of returns 94,827,237 95,921,082
Amount 182,049,186 196,198,780
Overpayment refunds:
Number of returns 91,600,741 93,000,030
Amount 155,513,635 167,577,365
Item 2001 2002p
(6) (7)
All returns [1] 130,255,237 130,076,443
Form 1040 returns [1] 80,500,011 80,748,948
Form 1040A returns [1] 28,293,817 28,714,328
Form 1040EZ returns [1] 21,461,409 20,613,167
Form 1040PC returns [1] N/A N/A
Electronically-filed
returns [1] 46,861,486 52,798,823
Returns by filing
status:
Joint returns 51,034,384 51,302,089
Returns of married
persons filing
separately 2,441,481 2,330,723
Returns of heads of
households 18,493,710 19,170,266
Returns of surviving
spouses 74,242 73,577
Returns of single
persons 58,211,420 57,199,788
Returns with
Presidential Election
Campaign Fund
checkoff: [2]
Number of returns 14,240,945 13,143,595
Amount 60,801 56,567
Number of boxes 20,266,894 18,857,672
checked
Adjusted gross income 6,170,603,942 6,033,585,532
(AGI) [3]
Salaries and wages:
Number of returns 111,227,450 110,938,441
Amount 4,565,229,218 4,559,690,903
Taxable interest
received: [4]
Number of returns 67,479,816 63,584,806
Amount 198,177,814 149,024,899
Tax-exempt
interest: [5]
Number of returns 4,557,381 4,453,829
Amount 55,582,376 54,564,465
Dividends in AGI: [6]
Number of returns 32,621,151 31,409,759
Amount 119,533,324 103,241,332
Business or
profession net
income:
Number of returns 13,611,559 13,750,982
Amount 249,507,231 256,878,740
Business or
profession net
loss:
Number of returns 4,406,790 4,846,323
Amount [7] 32,734,734 36,095,167
Net capital gain in
AGI: [6],[8]
Number of returns 12,630,577 9,969,731
Amount 348,132,997 268,202,336
Net capital loss in
AGI: [9]
Number of returns 10,839,824 13,279,894
Amount 22,964,034 29,833,878
Sales of property
other than
capital assets,
net gain: [10]
Number of returns 772,632 789,392
Amount 7,208,365 7,291,728
Sales of property
other than
capital assets,
net loss: [10]
Number of returns 843,253 938,985
Amount 9,105,361 9,678,258
Pensions and
annuities in AGI:
[11]
Number of returns 22,262,774 22,794,417
Amount 338,745,409 357,840,960
Unemployment
compensation in
AGI: [12]
Number of returns 8,799,886 10,334,639
Amount 26,890,925 43,129,155
Social Security
benefits in AGI:
[13]
Number of returns 10,779,280 10,702,502
Amount 93,559,363 93,459,494
Rent net income: [14]
Number of returns 4,226,121 4,228,529
Amount 47,307,618 49,265,943
Rent net loss: [14]
Number of returns 4,504,545 4,500,788
Amount 31,057,269 34,253,712
Royalty net income:
[15]
Number of returns 1,133,409 1,118,018
Amount 10,630,523 8,013,942
Royalty net loss:
[15]
Number of returns 46,313 38,389
Amount 89,482 140,775
Partnership and S
corporation net
income: [16]
Number of returns 4,356,933 4,329,316
Amount 301,558,966 314,665,137
Partnership and S
corporation net
loss: [16]
Number of returns 2,139,574 2,394,105
Amount [7] 76,448,871 76,697,948
Estate or trust net
income:
Number of returns 493,247 539,946
Amount 12,378,332 12,459,427
Estate or trust net
loss:
Number of returns 44,096 41,508
Amount 2,158,566 1,219,102
Farm net income:
Number of returns 649,173 556,331
Amount 7,656,704 6,324,051
Farm net loss:
Number of returns 1,357,698 1,438,741
Amount [7] 18,661,484 20,743,770
Total statutory
adjustments:
Number of returns
[17] 23,497,092 28,911,078
Amount [17] 60,572,768 77,161,432
Educator expenses:
Number of returns N/A 2,884,403
Amount N/A 712,505
Individual
Retirement
Arrangements:
[18]
Number of returns 3,448,457 3,277,671
Amount 7,406,866 9,462,404
Student loan
interest
deduction:
Number of returns 4,405,667 6,640,784
Amount 2,711,733 4,469,546
Tuition and fees
deduction:
Number of returns N/A 3,444,941
Amount N/A 6,154,145
Medical savings
account
deduction: [19]
Number of returns 69,957 61,118
Amount 123,296 121,282
Keogh and self-
employed
retirement
plans:
Number of returns 1,290,496 1,186,947
Amount 13,114,412 16,349,738
Deduction for self-
employment tax:
Number of returns 14,574,036 14,664,473
Amount 18,134,959 18,687,162
Self-employed health
insurance: [20]
Number of returns 3,559,792 3,571,152
Amount 8,177,397 10,494,247
Exemptions:
Number of exemptions,
total 256,186,046 258,716,374
Amount [21] 727,554,990 761,440,430
Number of boxes checked
for taxpayers age
65 or over [21] 22,825,923 22,948,745
Primary taxpayer 16,443,262 16,444,649
Spouse 6,382,661 6,504,096
Total deductions:
Number of returns
[22] 128,800,540 128,302,742
Amount [22] 1,366,435,851 1,390,114,852
Standard deductions:
[23]
Number of returns 84,238,233 82,655,191
Amount 466,971,032 477,170,045
Returns with addi-
tional standard
deductions for
age 65 or over
or blindness:
Number of returns 11,116,629 10,857,098
Amount 14,936,559 14,847,487
Itemized deductions:
Number of returns
[24] 44,562,308 45,647,551
Amount [24] 884,528,260 898,047,320
Medical and dental
expense: [25]
Number of returns 7,571,522 8,547,481
Amount 47,071,726 52,276,395
Taxes paid: [26]
Number of returns 43,797,188 44,793,590
Amount 307,974,817 302,653,989
Interest paid: [27]
Number of returns 36,800,610 37,637,017
Amount 349,900,751 351,495,773
Home mortgage
interest
paid:
Number of
returns 36,331,190 37,216,044
Amount 330,692,376 336,570,649
Charitable
contributions:
Number of returns 39,386,782 40,399,695
Amount 139,241,476 140,571,365
Taxable Income: [28]
Number of returns 104,174,654 102,275,969
Amount 4,268,506,425 4,096,127,651
Income tax before
credits: [29],[30]
Number of returns 104,195,834 102,293,722
Amount 933,567,474 836,842,718
Tax credits:
Number of returns
[31],[32] 49,792,710 40,614,049
Total amount [31],
[32] 45,631,198 39,862,411
Child care credit:
Number of returns 6,184,507 6,185,855
Amount 2,721,061 2,706,539
Credit for the
elderly or
disabled:
Number of returns 139,097 133,538
Amount 30,496 21,119
Child tax credit:
[33]
Number of returns 26,452,875 25,939,801
Amount 22,427,229 21,520,271
Education credits:
Number of returns 7,212,554 6,475,134
Amount 5,156,254 4,882,853
Retirement savins
contributions
credit:
Number of returns N/A 5,370,176
Amount N/A 1,058,219
Foreign tax credit:
Number of returns 3,942,604 3,748,974
Amount 6,254,559 5,933,600
General business
credit:
Number of returns 269,648 284,720
Amount 713,974 750,855
Income tax after
credits: [29]
Number of returns 94,763,163 90,963,775
Amount 887,936,276 797,780,307
Total income tax: [24]
Number of returns 94,763,530 90,963,896
Amount 887,973,968 796,986,268
Alternative minimum
tax: [35]
Number of returns 1,120,047 1,910,789
Amount 6,756,705 6,853,901
Earned income credit:
[36]
Number of returns 19,593,122 21,703,187
Amount 33,375,971 38,198,572
Used to offset income
tax before
credits:
Number of returns 4,412,721 4,168,977
Amount 1,470,200 1,114,948
Used to offset other
taxes:
Number of returns 3,506,426 4,106,193
Amount 2,862,938 3,346,682
Excess earned income
credit
(refundable):
Number of returns 16,631,224 18,780,033
Amount 29,042,833 33,736,942
Tax payments, total:
Number of returns
[37] 123,451,339 123,462,930
Amount [37] 1,076,500,696 998,311,722
Income tax withheld:
[38]
Number of returns 114,798,386 114,861,744
Amount 773,325,891 717,492,263
Excess Social
Security tax
withheld:
Number of returns 1,436,746 1,145,352
Amount 1,915,349 1,564,478
Estimated tax
payments: [39]
Number of returns 13,167,855 12,434,579
Amount 220,195,712 198,177,595
Payments with
requests for
extension of
filing time: [40]
Number of returns 1,448,214 1,235,156
Amount 42,495,018 36,321,934
Tax due at time of
filing:
Number of returns 24,581,130 22,818,761
Amount 91,822,703 82,287,723
Tax overpayments,
total: [41]
Number of returns 102,310,896 103,462,884
Amount 236,982,082 239,784,002
Overpayment refunds:
Number of returns 99,011,975 100,143,606
Amount 202,274,032 205,987,348
See notes at end of this section.
Table 3.--Number of Individual Income Tax Returns, Income,
Exemptions and Deductions, Tax, and Average Tax, by Size of
Adjusted Gross Income, Tax Years 2000-2002
[All figures are estimates based on samples--money amounts are in
thousands of dollars except as indicated]
Number of returns
Size of adjusted
gross income 2000 2001
(1) (2)
Total 129,373,500 130,255,237
No adjusted gross income [1],[2] 1,146,357 1,438,187
$1 under $1,000 [2] 1,819,159 1,837,978
$1,000 under $3,000 [2] 5,384,593 5,370,910
$3,000 under $5,000 [2] 5,598,989 5,383,155
$5,000 under $7,000 5,182,802 4,954,876
$7,000 under $9,000 4,972,035 4,975,444
$9,000 under $11,000 5,088,858 4,903,020
$11,000 under $13,000 4,859,308 4,666,912
$13,000 under $15,000 4,809,662 4,757,038
$15,000 under $17,000 4,784,819 4,655,768
$17,000 under $19,000 4,632,968 4,688,595
$19,000 under $22,000 6,501,661 6,379,736
$22,000 under $25,000 5,735,201 5,724,238
$25,000 under $30,000 8,368,758 8,563,035
$30,000 under $40,000 13,547,727 13,843,639
$40,000 under $50,000 10,412,090 10,612,617
$50,000 under $75,000 17,076,159 17,559,778
$75,000 under $100,000 8,597,328 8,903,894
$100,000 under $200,000 8,083,447 8,469,199
$200,000 under $500,000 2,135,763 2,018,372
$500,000 under $1,000,000 396,131 355,617
$1,000,000 under $1,500,000 99,510 85,479
$1,500,000 under $2,000,000 44,582 36,491
$2,000,000 under $5,000,000 66,768 52,157
$5,000,000 under $10,000,000 17,610 12,266
$10,000,000 or more 11,215 6,836
Adjusted
Number of gross income
returns or deficit
Size of adjusted
gross income 2002 2000
(3) (4)
Total 130,076,443 6,365,376,648
No adjusted gross income [1],[2] 1,752,457 -58,599,965
$1 under $1,000 [2] 1,812,110 1,070,919
$1,000 under $3,000 [2] 4,832,988 10,847,690
$3,000 under $5,000 [2] 5,163,776 22,284,773
$5,000 under $7,000 5,019,326 31,147,389
$7,000 under $9,000 4,977,282 39,649,057
$9,000 under $11,000 5,061,799 50,793,574
$11,000 under $13,000 4,748,173 58,272,602
$13,000 under $15,000 4,808,347 67,356,502
$15,000 under $17,000 4,632,156 76,493,297
$17,000 under $19,000 4,508,626 83,398,643
$19,000 under $22,000 6,522,571 133,181,037
$22,000 under $25,000 5,650,213 134,918,005
$25,000 under $30,000 8,574,575 229,375,741
$30,000 under $40,000 13,980,104 470,892,948
$40,000 under $50,000 10,550,457 465,603,449
$50,000 under $75,000 17,396,916 1,044,655,055
$75,000 under $100,000 9,247,839 737,503,612
$100,000 under $200,000 8,442,603 1,066,341,747
$200,000 under $500,000 1,908,466 613,755,638
$500,000 under $1,000,000 336,684 269,020,887
$1,000,000 under $1,500,000 78,121 120,604,227
$1,500,000 under $2,000,000 31,316 76,710,836
$2,000,000 under $5,000,000 44,205 199,393,478
$5,000,000 under $10,000,000 10,026 120,577,375
$10,000,000 or more 5,309 300,128,133
Adjusted gross income
or deficit
Size of adjusted
gross income 2001 2002
(5) (6)
Total 6,170,603,942 6,039,585,532
No adjusted gross income [1],[2] -70,431,606 -80,192,750
$1 under $1,000 [2] 1,055,221 1,028,189
$1,000 under $3,000 [2] 10,773,315 9,835,110
$3,000 under $5,000 [2] 21,469,839 20,664,036
$5,000 under $7,000 29,752,585 30,092,034
$7,000 under $9,000 39,738,309 39,783,173
$9,000 under $11,000 49,014,583 50,702,341
$11,000 under $13,000 56,048,919 56,974,191
$13,000 under $15,000 66,611,416 67,289,532
$15,000 under $17,000 74,393,134 74,014,744
$17,000 under $19,000 84,303,762 81,156,450
$19,000 under $22,000 130,782,945 133,706,690
$22,000 under $25,000 134,364,721 132,575,256
$25,000 under $30,000 235,155,806 234,951,863
$30,000 under $40,000 480,541,398 485,696,239
$40,000 under $50,000 475,360,387 472,821,957
$50,000 under $75,000 1,074,476,035 1,066,616,794
$75,000 under $100,000 764,115,039 794,489,072
$100,000 under $200,000 1,114,318,617 1,109,689,065
$200,000 under $500,000 578,592,628 548,814,753
$500,000 under $1,000,000 240,863,950 227,044,247
$1,000,000 under $1,500,000 103,192,473 94,072,610
$1,500,000 under $2,000,000 62,634,095 53,782,124
$2,000,000 under $5,000,000 154,967,884 130,305,117
$5,000,000 under $10,000,000 83,519,500 68,251,296
$10,000,000 or more 174,988,989 129,421,398
Personal exemptions and
total deductions
Size of adjusted
gross income 2000 2001
(7) (8)
Total 1,983,290,865 2,093,990,841
No adjusted gross income [1],[2] 6,527,161 7,109,989
$1 under $1,000 [2] 7,431,083 8,351,543
$1,000 under $3,000 [2] 26,203,065 27,951,839
$3,000 under $5,000 [2] 37,996,245 40,080,189
$5,000 under $7,000 41,987,632 42,742,160
$7,000 under $9,000 44,626,620 48,603,257
$9,000 under $11,000 51,593,714 52,224,587
$11,000 under $13,000 50,647,580 51,532,471
$13,000 under $15,000 51,771,942 53,492,523
$15,000 under $17,000 53,614,504 53,971,666
$17,000 under $19,000 52,934,568 56,218,518
$19,000 under $22,000 75,579,415 77,817,748
$22,000 under $25,000 68,654,457 71,723,065
$25,000 under $30,000 102,785,402 109,869,726
$30,000 under $40,000 182,515,793 193,830,419
$40,000 under $50,000 160,770,274 171,668,365
$50,000 under $75,000 321,187,073 343,601,152
$75,000 under $100,000 200,189,805 217,971,128
$100,000 under $200,000 244,999,310 271,710,613
$200,000 under $500,000 92,295,692 96,875,261
$500,000 under $1,000,000 29,900,755 29,953,997
$1,000,000 under $1,500,000 12,044,795 11,936,828
$1,500,000 under $2,000,000 7,175,656 7,028,843
$2,000,000 under $5,000,000 17,757,604 16,780,880
$5,000,000 under $10,000,000 10,777,015 9,200,677
$10,000,000 or more 31,323,703 21,743,397
Personal
exemptions Taxable
and total income [3]
deductions
Size of adjusted
gross income 2002 2000
(9) (10)
Total 2,151,555,282 4,544,242,424
No adjusted gross income [1],[2] 8,370,181 --
$1 under $1,000 [2] 8,855,810 28,806
$1,000 under $3,000 [2] 28,389,468 901,836
$3,000 under $5,000 [2] 39,960,916 1,379,946
$5,000 under $7,000 45,600,646 3,424,797
$7,000 under $9,000 50,502,811 5,560,113
$9,000 under $11,000 56,969,639 9,431,671
$11,000 under $13,000 54,002,395 13,808,358
$13,000 under $15,000 57,353,476 19,427,374
$15,000 under $17,000 55,605,184 25,200,276
$17,000 under $19,000 56,509,518 32,093,616
$19,000 under $22,000 83,630,471 59,134,290
$22,000 under $25,000 74,641,180 67,326,332
$25,000 under $30,000 115,640,897 127,600,390
$30,000 under $40,000 203,827,001 289,468,391
$40,000 under $50,000 176,949,588 305,175,955
$50,000 under $75,000 350,940,396 724,730,198
$75,000 under $100,000 233,730,324 537,645,034
$100,000 under $200,000 277,447,089 821,705,724
$200,000 under $500,000 91,780,608 521,942,794
$500,000 under $1,000,000 28,020,122 239,349,218
$1,000,000 under $1,500,000 10,634,396 108,725,941
$1,500,000 under $2,000,000 5,776,814 69,595,617
$2,000,000 under $5,000,000 13,542,781 181,760,398
$5,000,000 under $10,000,000 7,027,686 109,905,445
$10,000,000 or more 15,845,882 268,919,902
Taxable income [3]
Size of adjusted
gross income 2001 2002
(11) (12)
Total 4,268,506,425 4,096,127,651
No adjusted gross income [1],[2] -- --
$1 under $1,000 [2] 13,321 9,896
$1,000 under $3,000 [2] 566,382 353,201
$3,000 under $5,000 [2] 697,584 395,581
$5,000 under $7,000 2,395,647 2,025,806
$7,000 under $9,000 4,430,092 3,745,836
$9,000 under $11,000 7,951,737 7,217,563
$11,000 under $13,000 12,131,861 11,611,674
$13,000 under $15,000 17,764,670 16,184,372
$15,000 under $17,000 23,392,154 21,888,062
$17,000 under $19,000 30,149,938 27,351,521
$19,000 under $22,000 55,009,880 52,623,811
$22,000 under $25,000 63,955,539 59,627,203
$25,000 under $30,000 126,824,811 121,068,620
$30,000 under $40,000 288,448,814 284,041,793
$40,000 under $50,000 305,197,261 296,662,439
$50,000 under $75,000 731,935,622 716,811,409
$75,000 under $100,000 546,501,718 561,237,747
$100,000 under $200,000 843,411,444 832,980,233
$200,000 under $500,000 482,712,954 457,567,015
$500,000 under $1,000,000 211,318,031 199,225,455
$1,000,000 under $1,500,000 91,492,389 83,569,923
$1,500,000 under $2,000,000 55,760,182 48,059,469
$2,000,000 under $5,000,000 138,523,230 116,903,427
$5,000,000 under $10,000,000 74,551,405 61,268,835
$10,000,000 or more 153,369,759 113,696,760
Total income tax
Size of adjusted
gross income 2000 2001
(13) (14)
Total 980,645,201 887,973,968
No adjusted gross income [1],[2] 123,842 92,152
$1 under $1,000 [2] 3,283 1,276
$1,000 under $3,000 [2] 127,001 74,603
$3,000 under $5,000 [2] 208,846 83,183
$5,000 under $7,000 515,052 251,677
$7,000 under $9,000 774,596 445,506
$9,000 under $11,000 1,309,333 845,943
$11,000 under $13,000 1,901,647 1,400,684
$13,000 under $15,000 2,563,838 2,057,126
$15,000 under $17,000 3,190,171 2,699,816
$17,000 under $19,000 3,864,657 3,431,541
$19,000 under $22,000 7,076,137 6,223,990
$22,000 under $25,000 8,236,333 7,335,315
$25,000 under $30,000 16,401,405 15,551,507
$30,000 under $40,000 40,229,243 38,460,994
$40,000 under $50,000 45,739,387 44,464,949
$50,000 under $75,000 115,745,997 114,051,713
$75,000 under $100,000 99,803,213 98,746,758
$100,000 under $200,000 184,034,909 185,263,807
$200,000 under $500,000 146,454,328 134,590,608
$500,000 under $1,000,000 76,021,565 67,781,194
$1,000,000 under $1,500,000 35,149,292 30,259,886
$1,500,000 under $2,000,000 22,521,143 18,477,684
$2,000,000 under $5,000,000 58,226,583 45,841,881
$5,000,000 under $10,000,000 34,332,526 24,207,787
$10,000,000 or more 76,090,875 45,332,386
Percentage of
Total returns showing no
income tax total income tax
Size of adjusted
gross income 2002p 2000 2001 2002
(15) (16) (17) (18)
Total 796,986,268 25.2 27.2 30.1
No adjusted gross income [1],[2] 124,380 99.5 99.6 99.7
$1 under $1,000 [2] 898 89.5 93.5 95.4
$1,000 under $3,000 [2] 39,664 82.4 87.4 91.2
$3,000 under $5,000 [2] 43,481 79.2 85.5 89.9
$5,000 under $7,000 215,288 66.6 69.0 70.4
$7,000 under $9,000 352,620 53.0 60.2 68.3
$9,000 under $11,000 642,801 45.2 46.6 51.0
$11,000 under $13,000 1,090,930 44.4 46.4 47.8
$13,000 under $15,000 1,470,430 39.6 42.8 49.9
$15,000 under $17,000 2,085,024 36.6 37.6 39.7
$17,000 under $19,000 2,633,409 34.8 36.3 38.4
$19,000 under $22,000 4,944,001 30.4 33.4 58.8
$22,000 under $25,000 5,648,796 20.9 26.8 35.4
$25,000 under $30,000 12,329,287 12.8 17.6 23.8
$30,000 under $40,000 32,654,711 4.0 7.2 10.9
$40,000 under $50,000 38,114,016 1.6 2.9 4.9
$50,000 under $75,000 101,820,331 0.7 1.0 1.3
$75,000 under $100,000 93,655,145 0.2 0.3 0.4
$100,000 under $200,000 175,140,747 0.1 0.1 0.2
$200,000 under $500,000 124,764,596 0.1 0.1 0.1
$500,000 under $1,000,000 63,370,780 0.1 0.2 0.1
$1,000,000 under $1,500,000 27,479,397 0.1 0.2 0.2
$1,500,000 under $2,000,000 15,890,811 0.1 0.2 0.2
$2,000,000 under $5,000,000 39,692,291 0.1 0.2 0.1
$5,000,000 under $10,000,000 20,044,370 0.1 0.3 0.2
$10,000,000 or more 33,738,065 0.1 0.2 0.2
Returns showing total income tax
Average tax (whole dollars)
Size of adjusted
gross income 2000 2001 2002
(19) (20) (21)
Total 10,129 9,370 8,762
No adjusted gross income [1],[2] 21,673 17,469 26,274
$1 under $1,000 [2] 17 11 11
$1,000 under $3,000 [2] 134 111 94
$3,000 under $5,000 [2] 179 106 84
$5,000 under $7,000 297 164 145
$7,000 under $9,000 331 225 224
$9,000 under $11,000 470 323 259
$11,000 under $13,000 704 560 441
$13,000 under $15,000 883 756 611
$15,000 under $17,000 1,052 929 747
$17,000 under $19,000 1,279 1,149 948
$19,000 under $22,000 1,565 1,464 1,214
$22,000 under $25,000 1,815 1,751 1,548
$25,000 under $30,000 2,248 2,205 1,886
$30,000 under $40,000 3,094 2,994 2,622
$40,000 under $50,000 4,462 4,314 3,800
$50,000 under $75,000 6,824 6,558 5,931
$75,000 under $100,000 11,631 11,124 10,169
$100,000 under $200,000 22,783 21,896 20,831
$200,000 under $500,000 68,628 66,764 65,452
$500,000 under $1,000,000 192,092 190,893 188,463
$1,000,000 under $1,500,000 353,561 354,659 352,318
$1,500,000 under $2,000,000 505,605 507,211 508,213
32,000,000 under $5,000,000 873,054 880,863 876,541
$5,000,000 under $10,000,000 1,951,599 1,978,569 2,003,435
$10,000,000 or more 6,790,191 6,642,108 5,370,481
Returns showing
total income tax
Tax as percentage
of AGI
Size of adjusted
gross income 2000 2001 2002
(22) (23) (24)
Total 16.1 15.2 14.1
No adjusted gross income [1],[2] (4) (4) (4)
$1 under $1,000 [2] 2.0 1.2 1.2
$1,000 under $3,000 [2] 6.9 5.9 4.8
$3,000 under $5,000 [2] 4.2 2.5 1.9
$5,000 under $7,000 5.0 2.8 2.4
$7,000 under $9,000 4.1 2.8 2.7
$9,000 under $11,000 4.7 3.2 2.6
$11,000 under $13,000 5.9 4.7 3.7
$13,000 under $15,000 6.3 5.4 4.4
$15,000 under $17,000 6.6 5.8 4.7
$17,000 under $19,000 7.1 6.4 5.3
$19,000 under $22,000 7.6 7.1 5.9
$22,000 under $25,000 7.7 7.4 6.6
$25,000 under $30,000 8.2 8.0 6.9
$30,000 under $40,000 8.9 8.6 7.5
$40,000 under $50,000 10.0 9.6 8.5
$50,000 under $75,000 11.2 10.7 9.7
$75,000 under $100,000 13.6 13.0 11.8
$100,000 under $200,000 17.3 16.6 15.8
$200,000 under $500,000 23.9 23.3 22.9
$500,000 under $1,000,000 28.3 28.1 27.9
$1,000,000 under $1,500,000 29.2 29.3 29.3
$1,500,000 under $2,000,000 29.4 29.5 29.6
$2,000,000 under $5,000,000 29.2 29.6 29.7
$5,000,000 under $10,000,000 28.5 29.0 29.4
$10,000,000 or more 25.4 27.4 26.1
See notes at end of this section.
Table 4.--Comparison of Personal Income in the National
Income and Product Accounts (NIPA) with Adjusted Gross
Income (AGI), for Specified Tax Years, 1980-2002
[All figures are estimates--money amounts are
in billions of dollars]
Income and adjustment items 1980 1985 1990
(1) (2) (3)
Personal income (per NIPA) (1) 2,307.9 3,526.7 4,878.6
Less: Portion of personal income
not included in AGI 663.8 1,248.2 1,669.9
Nontaxable transfer payments 276.6 401.9 551.2
Employer contributions to employee
pension and insurance funds 185.2 281.5 377.8
Imputed income (2) 48.0 84.9 114.1
Investment income of life insurance
carriers and pension plans 80.0 204.2 304.2
Investment income received by
nonprofit institutions or
retained by fiduciaries 19.7 37.5 51.6
Net differences in accounting
treatment (NIPA vs. IRS) 10.6 83.4 110.4
Other excluded or tax-exempt
income 43.6 154.8 160.6
Plus: Portion of AGI not included in
personal income 186.3 353.1 589.7
Personal contributions for social
insurance 77.2 133.6 203.7
Net gain from the sale of assets 29.7 69.8 115.7
Taxable pensions 68.2 145.0 215.9
Small business corporation income 0.7 6.3 36.4
Other types of income 10.4 -1.7 18.1
Equals: BEA-derived adjusted gross income 1,830.3 2,631.6 3,798.4
Adjusted gross income, IRS 1,613.7 2,306.0 3,405.4
Adjusted gross income (AGI) gap (3) 216.6 325.6 393.0
AGI gap as a percentage of
BEA-derived AGI 11.8 12.4 10.3
AGI of IRS as a percentage of
BEA-derived AGI 88.2 87.6 89.7
Income and adjustment items 1995 2000
(4) (5)
Personal income (per NIPA) (1) 6,152.3 8,429.7
Less: Portion of personal income
not included in AGI 2,234.2 2,971.3
Nontaxable transfer payments 797.5 962.0
Employer contributions to employee
pension and insurance funds 493.6 609.9
Imputed income (2) 186.7 265.8
Investment income of life insurance
carriers and pension plans 369.1 497.3
Investment income received by non-
profit institutions or retained
by fiduciaries 60.0 75.6
Net differences in accounting
treatment (NIPA vs. IRS) 83.8 159.4
Other excluded or tax-exempt
income 243.4 401.4
Plus: Portion of AGI not included in
personal income 841.7 1,667.1
Personal contributions for social
insurance 268.8 359.2
Net gain from the sale of assets 167.4 645.4
Taxable pensions 293.2 414.2
Small business corporation income 79.2 128.2
Other types of income 33.2 120.0
Equals: BEA-derived adjusted gross income 4,759.8 7,125.4
Adjusted gross income, IRS 4,189.4 6,365.4
Adjusted gross income (AGI) gap (3) 570.4 760.1
AGI gap as a percentage of
BEA-derived AGI 12.0 10.7
AGI of IRS as a percentage of
BEA-derived AGI 88.0 89.3
Income and adjustment items 2001 2002
(6) (7)
Personal income (per NIPA) (1) 8,713.1 8,910.3
Less: Portion of personal income
not included in AGI 3,117.0 n.a.
Nontaxable transfer payments 1,054.9 n.a.
Employer contributions to employee
pension and insurance funds 642.6 n.a.
Imputed income (2) 292.8 n.a.
Investment income of life insurance
carriers and pension plans 455.7 n.a.
Investment income received by non-
profit institutions or retained
by fiduciaries 69.0 n.a.
Net differences in accounting
treatment (NIPA vs. IRS) 177.5 n.a.
Other excluded or tax-exempt
income 424.5 n.a.
Plus: Portion of AGI not included in
personal income 1,387.3 n.a.
Personal contributions for social
insurance 373.6 386.2
Net gain from the sale of assets 324.6 n.a.
Taxable pensions 435.8 n.a.
Small business corporation income 130.6 n.a.
Other types of income 122.6 n.a.
Equals: BEA-derived adjusted gross income 6,983.4 n.a.
Adjusted gross income, IRS 6,170.6 n.a.
Adjusted gross income (AGI) gap (3) 812.8 n.a.
AGI gap as a percentage of
BEA-derived AGI 11.6 n.a.
AGI of IRS as a percentage of
BEA-derived AGI 88.4 n.a.
See notes at end of this section.
Table 5.--Personal Income and Total Adjusted Gross Income
Based on Individual Income Tax Returns per National
Income and Product Accounts (NIPA), Tax Years 1950-2002
[All figures are estimates--money amounts
are in billions of dollars]
Difference
Total
Personal adjusted gross Percentage
Tax income income (AGI) Amount of personal
year (per NIPA) (per NIPA) (2, 3) income (2, 3)
(1, 2) (1, 2, 3)
(1) (2) (3) (4)
1950 229.0 202.5 26.5 11.6
1951 258.0 229.3 28.7 11.1
1952 275.4 241.6 33.8 12.3
1953 291.9 256.1 35.8 12.3
1954 294.5 257.3 37.2 12.6
1955 316.1 278.7 37.4 11.8
1956 339.6 299.4 40.2 11.8
1957 358.7 312.6 46.1 12.9
1958 369.0 315.8 53.2 14.4
1959 392.8 341.8 51.0 13.0
1960 411.5 354.0 57.5 14.0
1961 429.0 368.0 61.0 14.2
1962 456.7 390.0 66.7 14.6
1963 479.6 411.0 68.6 14.3
1964 514.6 443.9 70.7 13.7
1965 555.7 480.6 75.1 13.5
1966 603.9 521.2 82.7 13.7
1967 648.3 551.3 97.0 15.0
1968 712.0 605.6 106.4 14.9
1969 778.5 659.8 118.7 15.2
1970 838.8 696.4 142.4 17.0
1971 903.5 742.8 160.7 17.8
1972 992.7 824.5 168.2 16.9
1973 1,110.7 925.0 185.7 16.7
1974 1,222.6 1,003.5 219.1 17.9
1975 1,335.0 1,046.8 288.2 21.6
1976 1,474.8 1,168.0 306.8 20.8
1977 1,633.2 1,296.1 337.1 20.6
1978 1,837.7 1,466.4 371.3 20.2
1979 2,062.2 1,654.1 408.1 19.8
1980 2,307.9 1,830.3 477.6 20.7
1981 2,591.3 2,016.3 575.0 22.2
1982 2,775.3 2,098.6 676.7 24.4
1983 2,960.7 2,225.6 735.1 24.8
1984 3,289.5 2,472.6 816.9 24.8
1985 3,526.7 2,631.6 895.1 25.4
1986 3,722.4 2,853.2 869.2 23.4
1987 3,947.4 3,121.1 826.3 20.9
1988 4,253.7 3,411.9 841.8 19.8
1989 4,587.8 3,649.7 938.1 20.4
1990 4,878.6 3,798.4 1,080.2 22.1
1991 5,051.0 3,856.8 1,194.2 23.6
1992 5,362.0 4,092.0 1,270.0 23.7
1993 5,558.5 4,245.4 1,313.1 23.6
1994 5,842.5 4,473.7 1,368.8 23.4
1995 6,152.3 4,759.8 1,392.5 22.6
1996 6,520.6 5,144.5 1,376.1 21.1
1997 6,915.1 5,578.0 1,337.1 19.3
1998 7,423.0 6,120.2 1,302.8 17.6
1999 7,802.4 6,553.5 1,248.9 16.0
2000 8,429.7 7,125.4 1,304.3 15.5
2001 8,713.1 6,983.4 1,729.7 19.9
2002 8,910.3 n.a. n.a. n.a.
See note at end of this table.
Table 6.--Total Adjusted Gross Income Estimated from
National Income and Product Accounts (NIPA) and as
Reported on Individual Income Tax Returns per Statistics
of Income (SOI), Tax Years 1950-2002
[All figures are estimates--money amounts are
in billions of dollars]
Adjusted gross
income (AGI) Difference
Percentage
Tax Total Reported on of total
year (per NIPA) tax returns Amount (3) (per NIPA)
(2) (per SOI) (3)
(1) (2) (3) (4)
1950 202.5 179.1 23.4 11.6
1951 229.3 202.3 27.0 11.8
1952 241.6 215.3 26.3 10.9
1953 256.1 228.7 27.4 10.7
1954 257.3 229.2 28.1 10.9
1955 278.7 248.5 30.2 10.8
1956 299.4 267.7 31.7 10.6
1957 312.6 280.3 32.3 10.3
1958 315.8 281.2 34.6 11.0
1959 341.8 305.1 36.7 10.7
1960 354.0 315.5 38.5 10.9
1961 368.0 329.9 38.1 10.4
1962 390.0 348.7 41.3 10.6
1963 411.0 368.8 42.2 10.3
1964 443.9 396.7 47.2 10.6
1965 480.6 429.2 51.4 10.7
1966 521.2 468.5 52.7 10.1
1967 551.3 504.8 46.5 8.4
1968 605.6 554.4 51.2 8.5
1969 659.8 603.5 56.3 8.5
1970 696.4 631.7 64.7 9.3
1971 742.8 673.6 69.2 9.3
1972 824.5 746.0 78.5 9.5
1973 925.0 827.1 97.9 10.6
1974 1,003.5 905.5 98.0 9.8
1975 1,046.8 947.8 99.0 9.5
1976 1,168.0 1,053.9 114.1 9.8
1977 1,296.1 1,158.5 137.6 10.6
1978 1,466.4 1,302.4 164.0 11.2
1979 1,654.1 1,465.4 188.7 11.4
1980 1,830.3 1,613.7 216.6 11.8
1981 2,016.3 1,772.6 243.7 12.1
1982 2,098.6 1,852.1 246.5 11.7
1983 2,225.6 1,942.6 283.0 12.7
1984 2,472.6 2,139.9 332.7 13.5
1985 2,631.6 2,306.0 325.6 12.4
1986 2,853.2 2,481.7 371.5 13.0
1987 3,121.1 2,773.8 347.3 11.1
1988 3,411.9 3,083.0 328.9 9.6
1989 3,649.7 3,256.4 393.3 10.8
1990 3,798.4 3,405.4 393.0 10.3
1991 3,856.8 3,464.5 392.3 10.2
1992 4,092.0 3,629.1 462.9 11.3
1993 4,245.4 3,723.3 522.1 12.3
1994 4,473.7 3,907.5 566.2 12.7
1995 4,759.8 4,189.4 570.4 12.0
1996 5,144.5 4,536.0 608.5 11.8
1997 5,578.0 4,969.9 608.1 10.9
1998 6,120.2 5,416.0 704.2 11.5
1999 6,553.5 5,855.5 698.0 10.7
2000 7,125.4 6,365.4 760.0 10.7
2001 6,983.4 6,170.6 812.8 11.6
2002 n.a. 6,033.6 n.a. n.a.
See notes at end of this table.
Table 7.--Standard, Itemized, and Total Deductions Reported
on Individual Income Tax Returns, Tax Years 1950-2002
[All figures are estimates based on samples--number of returns
is in millions; money amounts are in billions of dollars]
Standard
Total deductions deduction
Total As a percentage Number
Tax number of Amount (1) of adjusted gross of
year returns income (AGI) (2) returns (3)
(1) (2) (3) (4)
1950 53.1 21.9 12.2 42.7
1951 55.4 25.2 12.5 43.9
1952 56.5 27.3 12.7 43.7
1953 57.8 29.8 13.0 43.4
1954 56.7 30.7 13.4 41.0
1955 58.3 33.6 13.5 40.9
1956 59.2 36.4 13.6 40.3
1957 59.8 39.5 14.1 39.3
1958 59.1 40.7 14.5 37.9
1959 60.3 45.4 14.9 37.3
1960 61.0 48.4 15.3 36.5
1961 61.5 51.3 15.6 35.8
1962 62.7 54.8 15.7 35.8
1963 63.9 59.2 16.1 35.4
1964 65.4 67.0 16.9 38.0
1965 67.6 71.4 16.6 39.3
1966 70.2 76.4 16.3 41.2
1967 71.7 81.7 16.2 41.5
1968 73.7 91.3 16.5 41.3
1969 75.8 101.8 16.9 40.5
1970 74.3 120.5 19.1 38.4
1971 74.6 139.9 20.8 43.5
1972 77.6 166.4 22.3 50.2
1973 80.7 180.6 21.8 52.2
1974 83.3 195.5 21.6 53.2
1975 82.2 233.2 24.6 55.5
1976 84.7 247.6 23.5 58.2
1977 86.6 276.2 23.8 58.8
1978 89.8 304.3 23.4 59.5
1979 92.7 333.0 22.7 60.7
1980 93.9 364.0 22.6 59.5
1981 95.4 401.2 22.6 58.7
1982 95.3 425.2 23.0 56.9
1983 96.3 448.7 23.1 56.2
1984 99.4 499.6 23.3 56.7
1985 101.7 554.7 24.1 57.0
1986 103.0 611.3 24.6 56.5
1987 107.0 607.2 21.9 69.1
1988 109.7 686.0 22.3 76.5
1989 112.1 740.4 22.7 79.3
1990 113.7 789.9 23.2 80.6
1991 114.7 818.8 23.6 81.3
1992 113.6 848.5 23.4 80.1
1993 114.6 872.5 23.4 80.8
1994 115.9 890.8 22.8 81.9
1995 118.2 941.0 22.5 83.2
1996 120.4 998.6 22.0 84.0
1997 122.4 1,062.5 21.4 84.8
1998 124.8 1,135.9 21.0 85.6
1999 127.1 1,205.3 20.6 85.8
2000 129.4 1,293.2 20.3 85.7
2001 130.3 1,366.4 22.1 84.2
2002 130.1 1,390.1 23.0 82.7
Standard
deduction Itemized deductions
Number
Tax Amount (4) of Amount (5)
year returns (3)
(5) (6) (7)
1950 12.0 10.3 9.9
1951 13.3 11.6 11.9
1952 13.7 12.8 13.6
1953 14.2 14.4 15.6
1954 13.3 15.7 17.4
1955 13.6 16.9 20.0
1956 13.8 18.5 22.6
1957 13.8 20.2 25.7
1958 13.2 20.8 27.5
1959 13.4 22.5 32.0
1960 13.1 24.1 35.3
1961 12.9 25.3 38.4
1962 13.1 26.5 41.7
1963 13.1 28.2 46.1
1964 20.2 26.9 46.8
1965 20.6 27.9 50.7
1966 21.8 28.6 54.6
1967 22.1 29.8 59.6
1968 22.1 32.0 69.2
1969 21.6 34.9 80.2
1970 32.4 35.4 88.2
1971 48.1 30.7 91.9
1972 69.8 27.0 96.7
1973 73.6 28.0 107.0
1974 76.1 29.6 119.4
1975 100.9 26.1 122.3
1976 113.8 26.0 133.9
1977 137.7 22.9 138.5
1978 139.8 25.8 164.4
1979 148.8 26.5 184.2
1980 146.0 29.0 218.0
1981 144.7 31.6 256.4
1982 140.2 33.4 284.5
1983 138.5 35.2 309.6
1984 139.5 38.2 358.9
1985 145.0 39.8 405.0
1986 151.0 40.7 447.1
1987 215.2 35.6 392.0
1988 289.6 31.9 395.2
1989 309.4 32.0 431.0
1990 331.5 32.2 458.5
1991 351.1 32.5 467.7
1992 366.5 32.5 481.9
1993 382.1 32.8 490.4
1994 397.1 33.0 493.7
1995 413.6 34.0 527.4
1996 426.1 35.4 572.5
1997 441.7 36.6 620.8
1998 459.5 38.2 676.5
1999 464.0 40.2 741.4
2000 470.8 42.5 822.4
2001 467.0 44.6 884.5
2002 477.2 45.6 898.0
See notes at end of this section.
Table 8.--Personal Income per National Income and
Product Accounts (NIPA), and Taxable Income and
Individual Income Tax per SOI, Tax Years 1950-2002
[All figures are estimates--money amounts are in
billions of dollars]
Taxable income
(per SOI) (3, 4)
Personal
Tax income As a
year (per NIPA) Amount percentage of
(1, 2) personal income
(1) (2) (3)
1950 229.0 84.3 36.8
1951 258.0 99.2 38.4
1952 275.4 107.2 38.9
1953 291.9 114.3 39.2
1954 294.5 115.3 39.2
1955 316.1 128.0 40.5
1956 339.6 141.5 41.7
1957 358.7 149.4 41.7
1958 369.0 149.3 40.5
1959 392.8 166.5 42.4
1960 411.5 171.6 41.7
1961 429.0 181.8 42.4
1962 456.7 195.3 42.8
1963 479.6 209.1 43.6
1964 514.6 229.9 44.7
1965 555.7 255.1 45.9
1966 603.9 286.3 47.4
1967 648.3 315.1 48.6
1968 712.0 352.8 49.6
1969 778.5 388.8 49.9
1970 838.8 401.2 47.8
1971 903.5 414.0 45.8
1972 992.7 447.6 45.1
1973 1,110.7 511.9 46.1
1974 1,222.6 573.6 46.9
1975 1,335.0 595.5 44.6
1976 1,474.8 674.9 45.8
1977 1,633.2 733.8 44.9
1978 1,837.7 846.4 46.1
1979 2,062.2 926.6 44.9
1980 2,307.9 1,045.2 45.3
1981 2,591.3 1,170.1 45.2
1982 2,775.3 1,231.9 44.4
1983 2,960.7 1,300.2 43.9
1984 3,289.5 1,447.0 44.0
1985 3,526.7 1,550.5 44.0
1986 3,722.4 1,665.6 44.7
1987 3,947.4 1,850.6 46.9
1988 4,253.7 2,070.0 48.7
1989 4,587.8 2,173.3 47.4
1990 4,878.6 2,263.7 46.4
1991 5,051.0 2,284.1 45.2
1992 5,362.0 2,395.7 44.7
1993 5,558.5 2,453.5 44.1
1994 5,842.5 2,598.0 44.5
1995 6,152.3 2,813.8 45.7
1996 6,520.6 3,089.7 47.4
1997 6,915.1 3,429.1 49.6
1998 7,423.0 3,780.8 50.9
1999 7,802.4 4,136.1 53.0
2000 8,429.7 4,544.2 53.9
2001 8,713.1 4,268.5 49.0
2002 8,910.3 4,096.1 46.0
Total income tax (per SOI) (4)
As a percentage of--
Tax Personal Taxable
year Amount income income (3)
(4) (5) (6)
1950 18.4 8.0 21.8
1951 24.2 9.4 24.4
1952 27.8 10.1 25.9
1953 29.4 10.1 25.7
1954 26.7 9.1 23.2
1955 29.6 9.4 23.1
1956 32.7 9.6 23.1
1957 34.4 9.6 23.0
1958 34.3 9.3 23.0
1959 38.6 9.8 23.2
1960 39.5 9.6 23.0
1961 42.2 9.8 23.2
1962 44.9 9.8 23.0
1963 48.2 10.1 23.1
1964 47.2 9.2 20.5
1965 49.6 8.9 19.4
1966 56.1 9.3 19.6
1967 63.0 9.7 20.0
1968 76.7 10.8 21.7
1969 86.6 11.1 22.3
1970 83.9 10.0 20.9
1971 85.4 9.5 20.6
1972 93.6 9.4 20.9
1973 108.1 9.7 21.1
1974 123.6 10.1 21.5
1975 124.5 9.3 20.9
1976 141.8 9.6 21.0
1977 159.8 9.8 21.8
1978 188.2 10.2 22.2
1979 214.5 10.4 23.2
1980 250.3 10.8 23.0
1981 284.1 11.0 24.3
1982 277.6 10.0 22.5
1983 274.2 9.3 21.1
1984 301.9 9.2 20.9
1985 325.7 9.2 21.0
1986 367.3 9.9 22.1
1987 369.2 9.4 20.0
1988 412.9 9.7 19.9
1989 432.9 9.4 19.9
1990 447.1 9.2 19.8
1991 448.4 8.9 19.6
1992 476.2 8.9 19.9
1993 502.8 9.0 20.5
1994 534.9 9.2 20.6
1995 588.4 9.6 20.9
1996 658.2 10.1 21.3
1997 731.3 10.6 21.3
1998 788.5 10.6 20.9
1999 877.4 11.2 21.2
2000 980.6 11.6 21.6
2001 888.0 10.2 20.8
2002 797.0 8.9 19.5
See notes at end of this section
Table 9.--Number of Individual Income Tax Returns, by Type of
Tax Settlement, Tax Years 1950-2002
[All figures are estimates based on samples--number of returns
is in millions]
Number of returns with--
Total Tax due No overpayments
Tax year number of at time of Overpayments or tax due at
returns filing (1) time of filing
(1) (2) (3) (4)
1950 53.1 14.3 32.0 6.8
1951 55.4 18.6 31.0 5.8
1952 56.5 19.3 32.1 5.1
1953 57.8 19.0 32.7 6.2
1954 56.7 16.6 35.2 5.0
1955 58.3 18.7 35.4 4.2
1956 59.2 19.4 36.1 3.7
1957 59.8 18.6 37.6 3.6
1958 59.1 18.1 37.4 3.6
1959 60.3 19.1 38.4 2.8
1960 61.0 18.1 39.4 3.5
1961 61.5 18.6 40.0 2.9
1962 62.7 18.7 40.9 3.1
1963 63.9 19.3 41.4 3.3
1964 65.4 22.5 39.3 3.5
1965 67.6 20.0 44.3 3.2
1966 70.2 17.8 49.4 3.0
1967 71.7 17.5 51.2 3.0
1968 73.7 20.3 50.6 2.8
1969 75.8 17.9 54.9 3.0
1970 74.3 16.5 55.3 2.5
1971 74.6 17.0 55.3 2.4
1972 77.6 11.9 63.3 2.3
1973 80.7 14.2 64.2 2.2
1974 83.3 15.4 65.8 2.1
1975 82.2 15.8 63.8 2.6
1976 84.7 16.9 65.0 2.8
1977 86.6 17.8 66.0 2.8
1978 89.8 21.6 65.5 2.7
1979 92.7 18.8 71.4 2.4
1980 93.9 21.8 69.9 2.3
1981 95.4 23.0 70.0 2.4
1982 95.3 20.3 72.4 2.6
1983 96.3 18.5 75.0 2.9
1984 99.4 21.2 75.6 2.7
1985 101.7 21.2 77.4 3.0
1986 103.0 21.5 78.1 3.5
1987 107.0 23.8 79.8 3.4
1988 109.7 27.2 79.1 3.4
1989 112.1 28.0 80.9 3.2
1990 113.7 27.0 83.5 3.2
1991 114.7 25.6 85.6 3.5
1992 113.6 29.0 81.0 3.6
1993 114.6 28.6 82.4 3.6
1994 115.9 27.6 85.1 3.2
1995 118.2 29.7 85.3 3.2
1996 120.4 30.6 86.5 3.3
1997 122.4 31.2 88.3 2.9
1998 124.8 28.4 93.4 3.0
1999 127.1 29.2 94.8 3.1
2000 129.4 30.6 95.9 2.9
2001 130.3 24.6 102.3 3.4
2002 130.1 22.8 103.5 3.8
See notes at end of this section.
Table 10.--Nonfarm Sole Proprietorship Returns: Selected Income
Statement Items for Specified Income Years, 1990-2002
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Item 1990 1995 1998
(1) (2) (3)
Number of returns with
nonfarm business net
income or deficit, total
(1) 14,782,738 16,423,872 17,408,809
Number with nonfarm
business net income 11,221,925 12,213,472 13,080,498
Number of nonfarm businesses 16,596,384 18,391,237 19,369,091
Business receipts, total 730,606,020 807,363,638 918,268,196
Income from sales and
operations 719,007,636 796,597,098 905,137,974
Total deductions (2) 589,249,583 638,126,845 716,157,430
Cost of goods sold 291,010,060 306,958,514 341,132,831
Inventory, beginning-
of-year 29,024,992 31,167,684 30,801,698
Inventory, end-of-year 30,421,844 33,355,750 32,881,518
Purchases 210,225,158 219,305,493 231,404,960
Cost of labor 22,679,507 24,383,409 27,447,822
Materials and supplies 30,195,388 34,427,096 42,161,782
Advertising 6,574,743 8,309,645 9,413,989
Car and truck expenses 21,765,531 32,784,939 39,715,702
Commissions 8,816,233 9,591,619 10,722,131
Depletion 816,131 457,480 380,149
Depreciation 23,734,507 26,233,844 29,135,616
Pension and profit-
sharing plans 586,394 649,043 756,924
Employee benefit
programs 1,056,604 1,298,834 1,560,404
Insurance 13,357,568 12,977,567 12,938,411
Interest paid, total 13,311,670 10,056,583 11,159,401
Mortgage interest 6,256,506 4,076,344 4,882,248
Other interest 7,055,164 5,980,239 6,277,153
Legal and professional
services 5,880,163 6,340,021 6,669,029
Meals and entertainment
expenses before
limitation 5,329,281 6,353,157 7,526,850
Meals and
entertainment
deduction 4,262,870 3,208,742 3,796,350
Office expenses 6,896,758 8,344,181 9,611,633
Rent paid, total 23,391,608 27,502,981 30,460,020
On machinery 3,754,492 6,218,381 7,545,390
On other business
property 19,637,116 21,284,600 22,914,630
Repairs 8,940,657 10,171,788 11,349,751
Net salaries and wages
(not deducted
elsewhere) 46,998,029 54,470,725 58,864,773
Supplies n.a. 16,902,055 19,725,440
Taxes paid 10,341,654 13,471,220 13,730,731
Travel 5,605,961 6,504,973 7,624,311
Utilities (including
telephone) 13,538,612 17,205,789 18,431,400
Bad debts 1,038,756 996,588 925,866
Business use of home n.a. 3,337,929 4,138,364
Net income (less deficit)
(2) 141,430,193 169,262,336 202,274,720
Net income (2) 161,657,252 191,728,953 226,189,570
Deficit (2) 20,227,059 22,466,617 23,914,850
Item 1999 2000
(4) (5)
Number of returns with
nonfarm business net
income or deficit, total
(1) 17,575,643 17,904,731
Number with nonfarm
business net income 13,165,318 13,307,842
Number of nonfarm businesses 19,516,047 19,863,507
Business receipts, total 969,347,038 1,020,957,283
Income from sales and
operations 955,392,128 1,007,948,354
Total deductions (2) 761,427,577 806,386,102
Cost of goods sold 370,079,223 387,381,087
Inventory, beginning-
of-year 31,540,485 32,412,471
Inventory, end-of-year 33,835,064 34,342,365
Purchases 255,539,328 268,789,953
Cost of labor 28,723,302 29,278,688
Materials and supplies 41,757,379 43,195,524
Advertising 9,453,659 10,148,700
Car and truck expenses 40,786,963 45,711,214
Commissions 11,228,396 11,621,490
Depletion 387,000 684,974
Depreciation 30,637,555 32,196,159
Pension and profit-
sharing plans 870,362 892,873
Employee benefit
programs 1,663,528 1,871,875
Insurance 13,219,821 13,623,759
Interest paid, total 11,224,488 12,232,846
Mortgage interest 4,736,127 5,250,896
Other interest 6,488,361 6,981,950
Legal and professional
services 6,818,392 7,312,694
Meals and entertainment
expenses before
limitation 7,987,445 9,183,825
Meals and
entertainment
deduction 4,031,523 4,664,694
Office expenses 9,921,297 10,456,415
Rent paid, total 31,417,502 33,222,458
On machinery 8,227,000 8,880,267
On other business
property 23,190,502 24,342,191
Repairs 11,697,341 12,280,525
Net salaries and wages
(not deducted
elsewhere) 61,204,430 63,485,540
Supplies 21,654,319 21,793,962
Taxes paid 14,000,359 13,955,919
Travel 8,089,635 8,457,317
Utilities (including
telephone) 18,466,170 19,381,881
Bad debts 1,111,178 983,868
Business use of home 4,785,849 5,642,543
Net income (less deficit)
(2) 207,946,977 214,715,298
Net income (2) 233,404,991 245,230,626
Deficit (2) 25,458,013 30,515,328
Item 2001 2002
(6) (7)
Number of returns with
nonfarm business net
income or deficit, total
(1) 18,338,190 18,925,517
Number with nonfarm
business net income 13,603,907 13,750,798
Number of nonfarm businesses 20,378,335 20,972,642
Business receipts, total 1,016,834,678 1,029,691,760
Income from sales and
operations 1,002,205,953 1,015,363,541
Total deductions (2) 799,633,110 808,900,651
Cost of goods sold 363,355,614 351,785,009
Inventory, beginning-
of-year 34,176,255 34,291,721
Inventory, end-of-year 35,732,488 36,279,786
Purchases 246,541,135 227,085,757
Cost of labor 28,022,289 30,389,028
Materials and supplies 43,798,283 45,589,230
Advertising 10,774,079 11,237,979
Car and truck expenses 47,351,940 50,489,359
Commissions 12,130,077 14,066,786
Depletion 693,669 461,938
Depreciation 33,425,567 36,642,027
Pension and profit-
sharing plans 991,892 1,085,247
Employee benefit
programs 2,040,639 2,284,368
Insurance 14,367,018 16,004,335
Interest paid, total 12,509,547 11,439,539
Mortgage interest 5,456,226 5,006,864
Other interest 7,053,321 6,432,675
Legal and professional
services 7,482,619 8,365,930
Meals and entertainment
expenses before
limitation 9,314,840 10,020,243
Meals and
entertainment
deduction 4,735,312 5,088,083
Office expenses 10,604,805 11,331,733
Rent paid, total 33,641,132 34,854,754
On machinery 8,522,008 8,543,257
On other business
property 25,119,124 26,311,497
Repairs 12,129,756 12,669,141
Net salaries and wages
(not deducted
elsewhere) 63,826,020 66,067,965
Supplies 23,074,836 24,615,763
Taxes paid 14,214,082 14,901,431
Travel 8,657,266 9,110,193
Utilities (including
telephone) 20,482,680 20,674,727
Bad debts 1,176,324 1,055,722
Business use of home 5,981,403 6,474,145
Net income (less deficit)
(2) 217,385,116 221,113,286
Net income (2) 250,178,322 257,292,855
Deficit (2) 32,793,206 36,179,568
See notes at end of this section.
Table 11.--Partnership Returns: Selected Balance Sheet and Income
Statement Items for Specified Income Years 1990-2002
[All figures are estimates based on samples--money amounts
are in thousands of dollars]
Item 1990 1995 1998
(1) (2) (3)
Total number of active
partnerships 1,553,529 1,580,900 1,855,348
Number with net
income 853,676 955,166 1,171,187
Number with balance
sheets (1) 1,081,224 1,053,139 1,303,970
Number of partners 17,094,966 15,605,686 15,663,372
Number of limited
partnerships (2) 285,769 295,304 342,726
Number of partners 11,986,542 10,223,901 9,325,111
Number of limited
liability
companies (2) n.a. 118,559 470,657
Number of partners
(2) n.a. 712,781 1,879,382
Total assets (3) 1,735,285,033 2,718,647,742 5,126,548,007
Depreciable assets
(net) 681,409,780 766,778,033 1,153,222,498
Inventories, end of
year 56,507,062 88,050,194 175,963,423
Land 214,757,035 221,172,841 291,171,287
Total liabilities (3) 1,415,247,893 1,886,488,062 3,150,848,369
Accounts payable 66,747,965 90,603,965 190,689,535
Short-term debt (4) 88,092,149 123,961,301 229,922,243
Long-term debt (5) 497,560,607 544,253,482 884,452,445
Nonrecourse loans 470,139,911 465,744,743 523,403,560
Partners' capital
account (3) 320,037,140 832,159,680 1,975,699,638
Total receipts (6) 566,212,218 890,431,963 1,603,027,268
Business receipts 483,417,504 760,617,695 1,356,655,904
Interest received
(7) 20,799,631 31,240,619 51,454,743
Total deductions (6) 549,602,678 783,602,767 1,416,322,641
Cost of goods sold
(8) 242,448,195 395,322,385 737,235,839
Purchases 140,521,621 256,546,960 461,144,704
Cost of labor 13,924,993 20,080,458 33,411,962
Net salaries and
wages (not deduc-
ted elsewhere) 56,025,118 80,292,538 142,910,961
Taxes paid 9,339,396 13,151,513 23,813,223
Interest paid 29,617,935 42,775,881 73,406,067
Depreciation (9) 60,204,443 62,266,537 88,646,144
Net income (less
deficit) 16,609,540 106,829,196 186,704,627
Net income 116,317,801 178,650,951 297,875,299
Deficit 99,708,261 71,821,755 111,170,672
Item 1999 2000
(4) (5)
Total number of active
partnerships 1,936,919 2,057,500
Number with net
income 1,225,916 1,261,420
Number with balance
sheets (1) 1,392,405 1,504,978
Number of partners 15,353,154 13,659,967
Number of limited
partnerships (2) 354,295 348,973
Number of partners 8,944,693 6,468,292
Number of limited
liability
companies (2) 589,403 718,704
Number of partners
(2) 2,256,062 2,699,227
Total assets (3) 5,998,952,883 6,694,142,838
Depreciable assets
(net) 1,314,251,428 1,487,182,018
Inventories, end of
year 174,078,288 149,875,359
Land 326,371,562 358,625,577
Total liabilities (3) 3,453,186,389 3,695,508,180
Accounts payable 243,769,049 229,893,243
Short-term debt (4) 231,808,501 252,226,751
Long-term debt (5) 988,667,751 1,132,180,865
Nonrecourse loans 582,151,975 639,417,006
Partners' capital
account (3) 2,545,766,494 2,998,634,658
Total receipts (6) 1,907,171,104 2,405,356,195
Business receipts 1,615,762,245 2,061,764,235
Interest received
(7) 61,769,762 82,322,875
Total deductions (6) 1,678,732,999 2,136,365,436
Cost of goods sold
(8) 902,157,018 1,225,628,897
Purchases 585,068,938 797,038,243
Cost of labor 42,089,216 46,714,175
Net salaries and
wages (not deduc-
ted elsewhere) 169,905,010 201,350,844
Taxes paid 26,896,235 31,145,304
Interest paid 74,428,567 92,751,748
Depreciation (9) 102,786,520 116,040,441
Net income (less
deficit) 228,438,105 268,990,758
Net income 348,467,958 409,972,787
Deficit 120,029,853 140,982,029
Item 2001 2002
(6) (7)
Total number of active
partnerships 2,132,117 2,242,169
Number with net
income 1,301,040 1,325,008
Number with balance
sheets (1) 1,591,450 1,682,072
Number of partners 14,231,604 14,328,108
Number of limited
partnerships (2) 369,150 376,963
Number of partners 7,023,431 6,918,515
Number of limited
liability
companies (2) 808,692 946,130
Number of partners
(2) 3,231,921 3,737,899
Total assets (3) 8,428,217,379 8,866,560,101
Depreciable assets
(net) 1,646,477,441 1,791,511,841
Inventories, end of
year 208,165,141 202,669,386
Land 392,090,094 423,177,429
Total liabilities (3) 4,835,135,071 4,972,036,919
Accounts payable 361,748,491 346,350,802
Short-term debt (4) 289,248,638 282,684,863
Long-term debt (5) 1,286,392,538 1,375,077,274
Nonrecourse loans 699,883,406 770,277,980
Partners' capital
account (3) 3,593,082,308 3,894,523,181
Total receipts (6) 2,665,156,204 2,772,829,505
Business receipts 2,278,200,526 2,414,187,093
Interest received
(7) 84,801,548 70,225,315
Total deductions (6) 2,388,821,379 2,502,162,335
Cost of goods sold
(8) 1,338,114,656 1,430,213,629
Purchases 887,515,286 903,589,600
Cost of labor 53,029,403 58,736,031
Net salaries and
wages (not deduc-
ted elsewhere) 230,874,139 237,882,426
Taxes paid 34,626,540 36,416,569
Interest paid 97,278,387 68,127,690
Depreciation (9) 138,412,382 154,542,874
Net income (less
deficit) 276,334,824 270,667,169
Net income 446,069,172 439,761,741
Deficit 169,734,347 169,094,572
See notes at end of this section.
Table 12.--Number of Business Income Tax Returns, by Size of Business
for Specified Income Years, 1990-2002 [1]
[All figures are estimates based on samples--number of businesses is
in thousands]
Type and size of business 1990 1995 1998
(1) (2) (3)
CORPORATIONS
Total 3,716.7 4,474.2 4,848.9
Receipt size [2]
Under $25,000 [3] 878.7 1,030.0 1,168.1
$25,000 under $50,000 252.0 288.4 289.0
$50,000 under $100,000 358.9 446.8 459.9
$100,000 under $250,000 661.7 736.1 839.7
$250,000 under $500,000 500.0 623.9 645.5
$500,000 under $1,000,000 416.0 512.7 553.1
$1,000,000 or more 649.4 803.3 893.5
Asset size [4]
Under $100,000 [5] 2,111.5 2,615.0 2,813.7
Under $500,000 [5] n.a. n.a. n.a.
$100,000 under $1,000,000 1,246.3 1,438.0 1,562.7
$500,000 under $1,000,000 n.a. n.a. n.a.
$1,000,000 under $10,000,000 303.8 256.6 399.8
$10,000,000 under $25,000,000 25.2 29.1 33.0
$25,000,000 under $50,000,000 11.0 12.4 13.0
$50,000,000 under $100,000,000 7.4 8.4 8.9
$100,000,000 under $250,000,000 5.8 7.2 8.2
$250,000,000 or more, total 5.6 7.5 9.7
$250,000,000 under $500,000,000 n.a. n.a. n.a.
$500,000,000 under $2,500,000,000 n.a. n.a. n.a.
$2,500,000,000 or more n.a. n.a. n.a.
PARTNERSHIPS
Total 1,553.5 1,580.9 1,855.3
Receipt size [6]
Under $25,000 [3] 962.6 931.3 1,037.6
$25,000 under $50,000 126.0 133.5 157.3
$50,000 under $100,000 133.4 142.3 156.8
$100,000 under $250,000 139.9 158.6 206.4
$250,000 under $500,000 82.5 86.5 113.8
$500,000 under $1,000,000 52.1 59.4 76.6
$1,000,000 or more 57.1 69.3 106.8
Asset size
Under $25,000 [5] 737.9 733.7 794.4
$25,000 under $50,000 99.3 79.1 92.5
$50,000 under $100,000 99.5 106.7 122.3
$100,000 under $250,000 194.1 184.5 210.7
$250,000 under $500,000 128.6 134.2 162.0
$500,000 under $1,000,000 105.2 123.8 162.9
$1,000,000 or more 188.9 218.9 310.5
NONFARM SOLE PROPRIETORSHIPS [7]
Total 14,782.7 16,423.9 17,408.8
Receipt size
Under $2,500 [3] 3,750.1 4,139.5 4,246.4
$2,500 under $5,000 1,714.5 1,954.1 2,055.6
$5,000 under $10,000 2,011.7 2,254.4 2,407.0
$10,000 under $25,000 2,719.8 2,969.3 3,058.3
$25,000 under $50,000 1,660.2 1,982.7 2,111.9
$50,000 under $100,000 1,282.1 1,392.6 1,590.1
$100,000 under $200,000 857.2 916.3 1,019.7
$200,000 under $500,000 587.0 597.7 666.6
$500,000 under $1,000,000 142.7 147.4 175.1
$1,000,000 or more 57.3 69.9 78.1
Type and size of business 1999 2000 2001
(4) (5) (6)
CORPORATIONS
Total 4,935.9 5,045.3 5,135.6
Receipt size [2]
Under $25,000 [3] 1,188.7 1,220.0 1,248.2
$25,000 under $50,000 296.9 305.4 295.8
$50,000 under $100,000 486.5 477.4 484.5
$100,000 under $250,000 823.9 837.1 877.1
$250,000 under $500,000 676.1 677.5 672.6
$500,000 under $1,000,000 546.2 581.9 601.5
$1,000,000 or more 917.5 946.0 955.9
Asset size [4]
Under $100,000 [5] 2,845.7 2,911.3 n.a.
Under $500,000 [5] n.a. n.a. 4,289.8
$100,000 under $1,000,000 1,600.2 1,631.0 n.a.
$500,000 under $1,000,000 n.a. n.a. 342.2
$1,000,000 under $10,000,000 413.3 422.5 424.0
$10,000,000 under $25,000,000 35.0 37.0 36.4
$25,000,000 under $50,000,000 13.6 14.4 14.1
$50,000,000 under $100,000,000 9.3 9.6 9.5
$100,000,000 under $250,000,000 8.4 8.7 8.7
$250,000,000 or more, total 10.4 10.9 11.0
$250,000,000 under $500,000,000 n.a. n.a. 4.2
$500,000,000 under $2,500,000,000 n.a. n.a. 4.9
$2,500,000,000 or more n.a. n.a. 1.9
PARTNERSHIPS
Total 1,936.9 2,057.5 2,132.1
Receipt size [6]
Under $25,000 [3] 1,036.3 1,105.1 1,129.9
$25,000 under $50,000 169.5 183.0 182.6
$50,000 under $100,000 187.4 187.3 192.1
$100,000 under $250,000 212.4 225.8 233.9
$250,000 under $500,000 125.8 127.0 139.4
$500,000 under $1,000,000 83.8 92.4 102.8
$1,000,000 or more 121.6 136.9 151.4
Asset size
Under $25,000 [5] 793.3 827.9 825.5
$25,000 under $50,000 93.3 105.3 104.7
$50,000 under $100,000 135.4 128.4 130.7
$100,000 under $250,000 216.4 229.5 239.1
$250,000 under $500,000 175.8 196.5 205.9
$500,000 under $1,000,000 175.2 183.0 202.6
$1,000,000 or more 347.5 386.9 423.7
NONFARM SOLE PROPRIETORSHIPS [7]
Total 17,575.6 17,904.7 18,338.2
Receipt size
Under $2,500 [3] 4,295.6 4,333.1 3,769.4
$2,500 under $5,000 1,972.6 1,933.9 1,989.3
$5,000 under $10,000 2,350.2 2,395.7 2,523.1
$10,000 under $25,000 3,202.2 3,334.0 3,448.4
$25,000 under $50,000 2,227.0 2,246.7 2,239.3
$50,000 under $100,000 1,558.5 1,644.8 1,704.0
$100,000 under $200,000 1,020.3 1,052.9 1,109.7
$200,000 under $500,000 681.4 680.4 649.2
$500,000 under $1,000,000 182.2 189.5 197.8
$1,000,000 or more 85.7 91.7 92.9
Type and size of business 2002
(7)
CORPORATIONS
Total n.a.
Receipt size [2]
Under $25,000 [3] n.a.
$25,000 under $50,000 n.a.
$50,000 under $100,000 n.a.
$100,000 under $250,000 n.a.
$250,000 under $500,000 n.a.
$500,000 under $1,000,000 n.a.
$1,000,000 or more n.a.
Asset size [4]
Under $100,000 [5] n.a.
Under $500,000 [5] n.a.
$100,000 under $1,000,000 n.a.
$500,000 under $1,000,000 n.a.
$1,000,000 under $10,000,000 n.a.
$10,000,000 under $25,000,000 n.a.
$25,000,000 under $50,000,000 n.a.
$50,000,000 under $100,000,000 n.a.
$100,000,000 under $250,000,000 n.a.
$250,000,000 or more, total n.a.
$250,000,000 under $500,000,000 n.a.
$500,000,000 under $2,500,000,000 n.a.
$2,500,000,000 or more n.a.
PARTNERSHIPS
Total 2,242.2
Receipt size [6]
Under $25,000 [3] 1,203.7
$25,000 under $50,000 185.3
$50,000 under $100,000 195.1
$100,000 under $250,000 248.5
$250,000 under $500,000 145.3
$500,000 under $1,000,000 105.0
$1,000,000 or more 159.3
Asset size
Under $25,000 [5] 865.5
$25,000 under $50,000 104.9
$50,000 under $100,000 132.7
$100,000 under $250,000 252.3
$250,000 under $500,000 205.5
$500,000 under $1,000,000 226.4
$1,000,000 or more 454.9
NONFARM SOLE PROPRIETORSHIPS [7]
Total 18,925.5
Receipt size
Under $2,500 [3] 3,909.0
$2,500 under $5,000 2,043.8
$5,000 under $10,000 2,604.6
$10,000 under $25,000 3,521.6
$25,000 under $50,000 2,357.8
$50,000 under $100,000 1,751.8
$100,OOO under $200,000 1,115.4
$200,000 under $500,000 687.8
$500,000 under $1,000,000 203.3
$1,000,000 or more 93.0
See notes at end of this section.
Table 13.--Corporation Income Tax Returns: Balance Sheet, Income
Statement, and Tax Items for Specified Income Years, 1985-2001
[All figures are estimates based on samples--money amounts are in
thousands or dollars]
Item 1990 [1] 1995
(1) (2)
Number of returns, total [1] 3,716,650 4,474,167
Number with net income [1] 1,910,670 2,455,492
Consolidated returns
[1],[2],[3] 71,769 65,617
S corporation returns
[1],[3],[4] 1,575,092 2,153,119
DISC returns [1],[5] N/A N/A
FSC returns [1],[6] N/A N/A
Total assets [7] 18,190,057,609 26,013,689,001
Cash 771,086,440 962,083,261
Notes and accounts
receivable 4,198,016,230 5,306,570,583
Less: Allowance for bad
debts 110,059,993 121,339,912
Inventories [8] 893,586,141 1,045,010,082
Investments in U.S.
Government obligations
[8] 921,193,216 1,363,454,504
Tax-exempt securities [9] 380,320,504 839,783,392
Other current assets 1,164,582,476 1,835,051,182
Loans to shareholders 94,866,044 92,774,645
Mortgage and real estate
loans 1,537,899,636 1,713,312,936
Other investments [8] 4,136,891,162 7,429,369,054
Depreciable assets 4,317,781,452 5,571,142,501
Less: Accumulated
depreciation 1,848,022,862 2,600,545,415
Depletable assets 129,370,543 153,542,647
Less: Accumulated
depletion 55,075,300 70,960,211
Land 209,579,296 242,340,731
Intangible assets
(amortizable) 491,252,807 749,166,777
Less: Accumulated
amortization 95,754,475 165,020,215
Other assets 1,052,544,294 1,667,952,459
Total liabilities [7] 18,190,057,609 26,013,689,001
Accounts payable [10] 1,094,001,051 1,749,573,601
Mortgages, rates, and bonds
payable in less than 1
year 1,802,732,358 2,033,602,027
Other current
liabilities [10] 5,197,682,027 6,782,699,365
Loans from shareholders 268,559,197 311,675,047
Mortgages, notes, and bonds
payable in 1 year or more 2,665,098,250 3,335,426,303
Other liabilities 2,423,067,175 3,668,771,655
Net worth 4,738,917,551 8,131,941,003
Capital stock 1,584,840,863 2,194,368,322
Additional paid-in
capital 2,814,210,083 5,445,997,437
Retained earnings,
appropriated 60,978,729 105,683,587
Retained earnings,
unappropriated [11] 1,349,027,584 2,085,712,657
Adjustments to
shareholders' equity N/A N/A
Less: Cost of treasury
stock 1,070,139,706 1,699,820,997
Total receipts [12] 11,409,520,074 14,539,050,114
Business receipts [12],[13] 9,860,441,633 12,785,797,708
Interest on State and local
Government obligations 35,164,734 46,323,344
Other interest [14] 942,237,940 993,173,428
Dividends received
from domestic
corporations [12],[14] 13,413,839 22,842,877
Dividends received from
foreign corporations [12] 33,261,669 35,418,063
Rents [12] 100,642,848 87,120,169
Royalties [12] 32,142,258 57,982,610
Net short-term capital gain
reduced by net long-term
capital loss 4,110,745 40,083,929
Net long-term capital gain
reduced by net short-term
capital loss 50,935,859 60,852,565
Net gain, noncapital
assets [13] 32,275,111 42,987,930
Other receipts 304,893,438 366,467,491
Total deductions [12] 11,032,574,630 13,821,277,581
Cost of goods sold [12] 6,610,769,883 8,206,073,365
Compensation of officers 205,403,164 303,636,318
Repairs 95,887,821 118,597,690
Bad debts 83,690,549 67,769,341
Rent paid on business
property 184,771,540 232,104,107
Taxes paid 250,928,813 325,838,495
Interest paid 825,372,164 744,764,676
Contributions or gifts 4,752,406 7,425,566
Amortization 31,503,958 45,998,611
Depreciation 332,781,754 436,581,144
Depletion [15] 9,646,112 9,998,046
Advertising 126,417,097 162,777,591
Pension, profit-sharing,
stock bonus, and annuity
plans [15] 42,233,693 81,791,802
Employee benefit programs 113,320,117 165,112,064
Net loss, noncapital assets
[12],[13] 22,330,746 28,033,601
Other deductions [15] 2,092,764,214 2,884,775,167
Total receipts less total
deductions [12],[16] 376,945,444 717,772,533
Constructive taxable income
from related foreign
corporations [17] 36,776,886 42,744,182
Net income (less deficit)
[12],[16],[17],[18] 370,632,632 714,193,371
Net income [18] 552,526,789 880,653,345
Deficit [18] 181,894,157 166,459,975
Income subject to tax: [19]
Number of returns 846,064 912,851
Amount 366,352,857 564,733,017
Total income tax [20] 128,185,666 198,786,648
Regular and alternative
tax [21] 119,434,430 193,564,219
Recapture of prior-year
investment credit 126,600 11,605
Minimum tax and alternative
minimum tax: [22]
Number of returns 32,458 25,834
Amount 8,104,269 4,281,827
Tax credits: [23]
Total 31,780,141 42,362,992
Foreign tax credit: [24]
Number of returns 5,203 6,716
Amount 24,989,922 30,420,276
U.S. possessions fax
credit [24] 3,194,481 3,056,017
Nonconventional source fuel
credit 81,790 732,031
Qualified electric vehicle
credit N/A 120
Qualified zone academy bond
credit N/A N/A
Prior-year minimum tax
credit 667,036 4,797,001
General business credit 2,833,701 3,388,423
Empowerment zone
employment credit N/A N/A
General business current
year credit
items: [25]
Investment credit N/A N/A
Work opportunity
credit/jobs credit N/A N/A
Alcohol fuel credit N/A N/A
Research activities
credit N/A N/A
Orphan drug credit 15,637 N/A
Total income tax after
credits [26] 96,403,099 156,392,780
Item 1998 1999
(3) (4)
Number of returns, total [1] 4,848,888 4,935,904
Number with net income [1] 2,760,814 2,812,175
Consolidated returns
[1],[2],[3] 60,812 57,144
S corporation returns
[1],[3],[4] 2,588,088 2,725,775
DISC returns [1],[5] N/A N/A
FSC returns [1],[6] N/A N/A
Total assets [7] 37,347,352,986 41,464,152,854
Cash 1,336,424,483 1,596,525,490
Notes and accounts
receivable 7,061,547,469 7,744,960,605
Less: Allowance for bad
debts 128,129,657 139,597,391
Inventories [8] 1,139,210,381 1,198,184,825
Investments in U.S.
Government obligations
[8] 1,365,651,984 1,340,484,175
Tax-exempt securities [9] 958,653,471 957,099,790
Other current assets 2,738,441,339 2,639,764,762
Loans to shareholders 135,052,180 126,016,307
Mortgage and real estate
loans 2,414,901,336 2,554,658,266
Other investments [8] 13,201,119,823 15,799,039,436
Depreciable assets 6,541,280,743 6,935,503,013
Less: Accumulated
depreciation 3,031,634,536 3,227,243,753
Depletable assets 192,668,634 183,593,413
Less: Accumulated
depletion 92,307,154 85,660,310
Land 271,489,857 286,497,086
Intangible assets
(amortizable) 1,376,300,094 1,717,251,430
Less: Accumulated
amortization 232,743,976 280,555,798
Other assets 2,099,426,516 2,117,631,510
Total liabilities [7] 37,347,352,986 41,464,152,854
Accounts payable [10] 2,501,289,043 2,792,333,967
Mortgages, rates, and bonds
payable in less than 1
year 3,215,524,383 3,658,308,770
Other current
liabilities [10] 8,809,999,920 9,103,186,192
Loans from shareholders 361,234,088 394,938,632
Mortgages, notes, and bonds
payable in 1 year or more 4,813,249,719 5,448,156,416
Other liabilities 4,537,780,597 4,704,367,882
Net worth 13,108,275,236 15,362,860,996
Capital stock 3,244,023,916 3,521,992,715
Additional paid-in
capital 8,610,169,238 10,186,395,658
Retained earnings,
appropriated 185,163,160 210,792,152
Retained earnings,
unappropriated [11] 3,187,402,691 3,759,001,185
Adjustments to
shareholders' equity -3,006,539 17,108,266
Less: Cost of treasury
stock 2,118,483,766 2,315,320,710
Total receipts [12] 17,323,955,004 18,892,385,694
Business receipts [12],[13] 15,010,264,802 16,313,971,385
Interest on State and local
Government obligations 49,128,679 51,780,203
Other interest [14] 1,227,640,206 1,301,772,282
Dividends received from
domestic corporations 20,010,007 20,679,644
Dividends received from
foreign corporations [12] 49,232,904 64,905,407
Rents [12] 106,686,977 117,644,823
Royalties [12] 93,600,002 105,741,540
Net short-term capital gain
reduced by net long-term
capital loss 37,302,058 94,913,405
Net long-term capital gain
reduced by net short-term
capital loss 125,012,968 146,520,147
Net gain, noncapital
assets [13] 69,519,362 64,698,446
Other receipts 535,557,040 609,758,412
Total deductions [12] 16,489,425,015 17,966,972,060
Cost of goods sold [12] 9,362,392,237 10,284,098,039
Compensation of officers 356,850,517 373,735,141
Repairs 130,298,655 133,209,853
Bad debts 86,371,104 100,202,508
Rent paid on business
property 308,317,657 347,245,365
Taxes paid 354,578,692 371,183,229
Interest paid 966,659,473 1,018,972,484
Contributions or gifts 8,667,513 10,732,153
Amortization 74,336,292 86,124,690
Depreciation 542,490,397 583,799,587
Depletion [15] 9,685,686 9,803,284
Advertising 198,214,266 216,066,879
Pension, profit-sharing,
stock bonus, and annuity
plans [15] 71,689,478 76,779,560
Employee benefit programs 195,453,372 203,531,897
Net loss, noncapital assets
[12],[13] 21,309,505 29,065,260
Other deductions [15] 3,802,110,171 4,122,422,135
Total receipts less total
deductions [12],[16] 834,529,989 925,413,634
Constructive taxable income
from related foreign
corporations [17] 52,822,281 55,322,097
Net income (less deficit)
[12],[16],[17],[18] 838,223,591 928,955,528
Net income [18] 1,091,150,050 1,229,295,911
Deficit [18] 252,926,459 300,340,383
Income subject to tax: [19]
Number of returns 894,446 868,820
Amount 663,385,528 693,735,694
Total income tax [20] 231,399,671 241,987,588
Regular and alternative
tax [21] 228,021,519 238,722,344
Recapture of prior-year
investment credit 3,356 8,754
Minimum tax and alternative
minimum tax: [22]
Number of returns 18,360 14,901
Amount 3,324,799 3,051,869
Tax credits: [23]
Total 49,796,436 48,959,947
Foreign tax credit: [24]
Number of returns 5,922 5,864
Amount 37,396,469 38,389,989
U.S. possessions fax
credit [24] 2,393,331 1,485,261
Nonconventional source fuel
credit 1,029,728 886,835
Qualified electric vehicle
credit 702 (r) 1,191 (r)
Qualified zone academy bond
credit N/A 2,170
Prior-year minimum tax
credit 3,432,896 3,431,478
General business credit 5,601,399 4,763,022
Empowerment zone
employment credit 19,118 21,645
General business current
year credit
items: [25]
Investment credit 187,934 (r) 315,225 (r)
Work opportunity
credit/jobs credit 261,936 (r) 253,886 (r)
Alcohol fuel credit 15,520 (r) 15,817 (r)
Research activities
credit 5,342,779 (r) 5,410,932 (r)
Orphan drug credit 80,392 (r) 109,435 (r)
Total income tax after
credits [26] 181,545,146 193,027,641
Item 2000 2001
(5) (6)
Number of returns, total [1] 5,045,274 5,135,591
Number with net income [1] 2,819,153 2,822,302 (r)
Consolidated returns
[1],[2],[3] 56,603 56,507 (r)
S corporation returns
[1],[3],[4] 2,860,478 2,986,486 (r)
DISC returns [1],[5] N/A N/A
FSC returns [1],[6] N/A N/A
Total assets [7] 47,026,871,874 49,154,424,202
Cash 1,819,788,484 1,926,059,284
Notes and accounts
receivable 8,754,425,366 8,755,544,213
Less: Allowance for bad
debts 148,289,201 180,317,404
Inventories [8] 1,271,967,443 1,208,206,944
Investments in U.S.
Government obligations
[8] 1,236,229,842 1,392,035,604
Tax-exempt securities [9] 973,317,816 1,057,398,071
Other current assets 3,206,693,449 3,663,607,042
Loans to shareholders 157,029,888 189,958,748
Mortgage and real estate
loans 2,821,508,159 3,228,970,528
Other investments [8] 17,873,853,425 18,343,524,687
Depreciable assets 7,291,998,758 7,613,590,480
Less: Accumulated
depreciation 3,369,214,883 3,549,239,594
Depletable assets 191,353,340 198,775,908
Less: Accumulated
depletion 87,437,339 92,093,245
Land 302,831,910 319,953,637
Intangible assets
(amortizable) 2,246,509,413 2,474,758,111
Less: Accumulated
amortization 364,363,888 483,180,189
Other assets 2,848,669,891 3,086,871,379
Total liabilities [7] 47,026,871,874 49,154,424,202
Accounts payable [10] 3,758,177,869 3,927,350,604
Mortgages, rates, and bonds
payable in less than 1
year 4,019,704,844 4,131,856,961
Other current
liabilities [10] 10,307,362,766 10,811,930,775
Loans from shareholders 451,461,831 549,016,868
Mortgages, notes, and bonds
payable in 1 year or more 6,183,999,343 6,781,681,427
Other liabilities 4,957,514,852 5,337,844,395
Net worth 17,348,650,369 17,614,743,174
Capital stock 3,966,282,789 4,253,450,013
Additional paid-in
capital 12,264,818,660 13,919,963,504
Retained earnings,
appropriated 181,838,405 140,283,315
Retained earnings,
unappropriated [11] 3,445,346,327 1,991,453,794
Adjustments to
shareholders' equity -3,382,272 -33,277,666
Less: Cost of treasury
stock 2,506,253,537 2,690,407,452
Total receipts [12] 20,605,808,071 20,272,957,624
Business receipts [12],[13] 17,636,551,349 17,504,288,630
Interest on State and local
Government obligations 51,940,598 49,227,853
Other interest [14] 1,576,100,843 1,499,683,236
Dividends received from
domestic corporations 20,869,880 18,964,132
Dividends received from
foreign corporations [12] 60,203,391 49,997,670
Rents [12] 131,301,498 134,013,856
Royalties [12] 122,513,266 116,989,820
Net short-term capital gain
reduced by net long-term
capital loss 85,003,779 20,770,292
Net long-term capital gain
reduced by net short-term
capital loss 173,758,106 117,443,499
Net gain, noncapital
assets [13] 70,035,992 61,890,648
Other receipts 677,529,368 699,687,988
Total deductions [12] 19,691,591,726 19,682,982,949
Cost of goods sold [12] 11,135,287,909 11,041,533,030
Compensation of officers 401,416,310 382,813,379
Repairs 139,591,861 144,239,688
Bad debts 107,679,638 142,196,860
Rent paid on business
property 380,083,953 398,045,240
Taxes paid 390,067,116 392,458,476
Interest paid 1,271,678,744 1,203,045,923
Contributions or gifts 10,657,214 11,414,505
Amortization 98,333,079 110,454,488
Depreciation 614,372,700 649,988,724
Depletion [15] 10,244,959 9,803,354
Advertising 234,000,558 219,834,114
Pension, profit-sharing,
stock bonus, and annuity
plans [15] 85,788,656 85,523,682
Employee benefit programs 231,325,484 245,747,438
Net loss, noncapital assets
[12],[13] 31,314,500 40,969,394
Other deductions [15] 4,549,749,050 4,604,914,658
Total receipts less total
deductions [12],[16] 914,216,344 589,974,675
Constructive taxable income
from related foreign
corporations [17] 65,249,771 62,876,530
Net income (less deficit)
[12],[16],[17],[18] 927,525,517 603,623,352
Net income [18] 1,336,619,605 1,112,480,550
Deficit [18] 409,094,088 508,857,198
Income subject to tax: [19]
Number of returns 828,470 780,223
Amount 760,404,334 635,257,416
Total income tax [20] 266,281,801 220,874,245
Regular and alternative
tax [21] 262,232,738 218,675,610
Recapture of prior-year
investment credit 9,594 20,924
Minimum tax and alternative
minimum tax: [22]
Number of returns 13,135 7,101
Amount 3,874,845 1,800,595
Tax credits: [23]
Total 62,238,013 54,162,256
Foreign tax credit: [24]
Number of returns 5,937 5,488
Amount 48,505,841 41,063,165
U.S. possessions fax
credit [24] 1,438,549 1,268,616
Nonconventional source fuel
credit 1,516,990 1,806,406
Qualified electric vehicle
credit 1,246 231
Qualified zone academy bond
credit 14,542 28,151
Prior-year minimum tax
credit 5,169,159 3,254,175
General business credit 5,591,686 6,741,513
Empowerment zone
employment credit 23,501 23,401
General business current
year credit
items: [25]
Investment credit 357,607 (r) 359,179 (r)
Work opportunity
credit/jobs credit 266,341 (r) 233,563 (r)
Alcohol fuel credit 11,825 (r) 9,224 (r)
Research activities
credit 7,235,621 (r) 6,518,136 (r)
Orphan drug credit 112,954 (r) 134,846 (r)
Total income tax after
credits [26] 204,043,788 166,711,988
Item 2002 (p)
(7)
Number of returns, total [1] 5,341,079
Number with net income [1] 2,841,222
Consolidated returns
[1],[2],[3] 52,733
S corporation returns
[1],[3],[4] 3,184,950
DISC returns [1],[5] N/A
FSC returns [1],[6] N/A
Total assets [7] 50,655,102,896
Cash 1,948,733,229
Notes and accounts
receivable 8,753,286,748
Less: Allowance for bad
debts 185,414,572
Inventories [8] 1,236,909,744
Investments in U.S.
Government obligations
[8] 1,521,558,486
Tax-exempt securities [9] 1,174,141,410
Other current assets 3,768,057,919
Loans to shareholders 204,666,008
Mortgage and real estate
loans 3,726,135,771
Other investments [8] 18,702,794,340
Depreciable assets 7,772,015,860
Less: Accumulated
depreciation 3,744,400,553
Depletable assets 235,903,211
Less: Accumulated
depletion 114,887,466
Land 331,358,738
Intangible assets
(amortizable) 2,380,419,072
Less: Accumulated
amortization 494,900,153
Other assets 3,438,725,104
Total liabilities [7] 50,655,102,896
Accounts payable [10] 4,084,191,040
Mortgages, rates, and bonds
payable in less than 1
year 3,851,374,108
Other current
liabilities [10] 11,314,157,291
Loans from shareholders 548,725,955
Mortgages, notes, and bonds
payable in 1 year or more 7,242,879,763
Other liabilities 6,038,417,685
Net worth 17,575,357,054
Capital stock 3,999,307,332
Additional paid-in
capital 15,458,487,867
Retained earnings,
appropriated 113,359,851
Retained earnings,
unappropriated [11] 966,136,025
Adjustments to
shareholders' equity -67,226,122
Less: Cost of treasury
stock 2,894,707,898
Total receipts [12] 19,941,397,535
Business receipts [12],[13] 17,470,663,663
Interest on State and local
Government obligations 46,202,421
Other interest [14] 1,246,095,457
Dividends received from
domestic corporations 20,245,811
Dividends received from
foreign corporations [12] 47,073,962
Rents [12] 138,550,996
Royalties [12] 116,118,893
Net short-term capital gain
reduced by net long-term
capital loss 15,237,372
Net long-term capital gain
reduced by net short-term
capital loss 74,995,606
Net gain, noncapital
assets [13] 68,742,587
Other receipts 697,470,767
Total deductions [12] 19,391,214,760
Cost of goods sold [12] 10,722,781,322
Compensation of officers 393,143,691
Repairs 134,590,010
Bad debts 170,100,989
Rent paid on business
property 415,049,523
Taxes paid 399,361,025
Interest paid 923,443,911
Contributions or gifts 10,396,891
Amortization 115,154,383
Depreciation 716,641,937
Depletion [15] 9,598,123
Advertising 217,298,137
Pension, profit-sharing,
stock bonus, and annuity
plans [15] 133,095,773
Employee benefit programs 252,805,699
Net loss, noncapital assets
[12],[13] 52,281,191
Other deductions [15] 4,725,472,153
Total receipts less total
deductions [12],[16] 550,182,775
Constructive taxable income
from related foreign
corporations [17] 62,052,080
Net income (less deficit)
[12],[16],[17],[18] 566,032,433
Net income [18] 1,065,395,944
Deficit [18] 499,363,511
Income subject to tax: [19]
Number of returns 705,860
Amount 602,844,219
Total income tax [20] 210,453,131
Regular and alternative
tax [21] 207,852,061
Recapture of prior-year
investment credit 11,725
Minimum tax and alternative
minimum tax: [22]
Number of returns 6,808
Amount 2,449,781
Tax credits: [23]
Total 56,247,044
Foreign tax credit: [24]
Number of returns 5,015
Amount 42,146,478
U.S. possessions fax
credit [24] 1,212,223
Nonconventional source fuel
credit 2,202,541
Qualified electric vehicle
credit 6,102
Qualified zone academy bond
credit 80,510
Prior-year minimum tax
credit 2,028,490
General business credit 8,570,700
Empowerment zone
employment credit 57,338
General business current
year credit
items: [25]
Investment credit 445,731
Work opportunity
credit/jobs credit 268,072
Alcohol fuel credit 8,681
Research activities
credit 5,788,013
Orphan drug credit 169,496
Total income tax after
credits [26] 154,206,088
See notes at end of this section.
Table 14a.--Corporation Income Tax Returns: Selected Balance
Sheet, Income Statement, and Tax Items, by Standard Industrial
Classification (SIC) Industrial Division, Specified Income
Years, 1985-1997
[All figures are estimates based on samples--money amounts
are in thousands of dollars]
Industrial division and item 1985 1990
(1) (2)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns, total [2] 3,277,219 3,716,650
Number with net income [2] 1,820,120 1,910,670
Total assets [3] 12,773,093,888 18,190,057,609
Net worth [3] 3,303,698,576 4,738,917,553
Total receipts [4] 8,398,278,426 11,409,520,074
Business receipts [4],[5] 7,369,538,953 9,860,441,633
Interest received [4],[6] 637,786,939 977,402,674
Total deductions [4] 8,158,144,126 11,032,574,630
Cost of goods sold [4] 4,894,254,081 6,610,769,883
Interest paid 568,645,475 825,372,164
Net income (less deficit) [4] 240,119,020 370,632,632
Net income [4] 363,867,384 552,526,789
Deficit [4] 123,748,365 181,894,157
Total income tax [7] 111,340,839 128,185,666
Regular and alternative tax [8] 109,106,358 119,434,430
Total income tax after credits 63,348,204 96,403,099
AGRICULTURE, FORESTRY, AND
FISHING [1]
Number of returns, total [2] 103,156 126,423
Number with net income [2] 52,776 70,965
Total assets [3] 52,651,197 68,338,381
Net worth [3] 15,406,221 23,360,455
Total receipts [4] 70,491,486 88,101,065
Business receipts [4] 65,419,402 82,114,836
Interest received [4],[6] 775,383 681,127
Total deductions [4] 70,559,478 86,883,128
Cost of goods sold [4] 45,085,526 52,758,720
Interest paid 2,758,952 2,852,242
Net income (less deficit) [4] -74,270 1,156,269
Net income [4] 2,930,905 4,328,433
Deficit [4] 3,005,175 3,172,164
Total income tax [7] 540,641 589,866
Regular and alternative tax [8] 531,787 569,812
Total income tax after credits 344,626 554,818
MINING [1]
Number of returns, total [2] 41,426 39,674
Number with net income [2] 18,031 18,436
Total assets [3] 240,815,996 219,197,640
Net worth [3] 104,772,797 110,339,579
Total receipts [4] 142,038,595 111,444,457
Business receipts [4] 126,710,610 97,321,579
Interest received [4],[6] 3,584,890 3,849,674
Total deductions [4] 145,389,514 106,466,509
Cost of goods sold [4] 87,972,035 62,070,361
Interest paid 7,789,995 6,674,114
Net income (less deficit) [4] -2,543,487 5,302,223
Net income [4] 6,166,623 9,071,733
Deficit [4] 8,710,110 3,769,511
Total income tax [7] 1,810,559 2,223,977
Regular and alternative tax [8] 1,736,952 1,897,245
Total income tax after credits 557,519 1,348,333
CONSTRUCTION [1]
Number of returns, total [2] 318,276 406,874
Number with net income [2] 185,613 223,434
Total assets [3] 215,297,771 243,829,026
Net worth [3] 54,687,270 63,865,550
Total receipts [4] 387,232,953 534,654,044
Business receipts [4] 374,590,273 522,586,199
Interest received [4],[6] 3,851,628 3,621,561
Total deductions [4] 382,823,113 527,800,795
Cost of goods sold [4] 295,803,244 407,448,745
Interest paid 6,407,652 7,368,430
Net income (less deficit) [4] 4,370,924 6,824,608
Net income [4] 11,053,145 15,859,977
Deficit [4] 6,682,220 9,035,370
Total income tax [7] 2,312,856 2,092,196
Regular and alternative tax [8] 2,243,786 1,983,902
Total income tax after credits 1,662,563 1,906,537
MANUFACTURING [1]
Number of returns, total [2] 276,545 301,669
Number with net income [2] 159,778 167,509
Total assets [3] 2,644,393,424 3,921,323,756
Net worth [3] 1,099,645,876 1,392,233,318
Total receipts [4] 2,831,062,496 3,688,693,895
Business receipts [4] 2,656,345,750 3,434,141,360
Interest received [4],[6] 47,753,626 81,135,811
Total deductions [4] 2,733,105,346 3,545,121,842
Cost of goods sold [4] 1,797,852,805 2,377,226,499
Interest paid 90,452,072 151,214,835
Net income (less deficit) [4] 113,758,645 171,373,726
Net income [4] 142,541,119 212,936,099
Deficit [4] 28,782,474 41,562,373
Total income tax [7] 56,687,476 64,385,522
Regular and alternative tax [8] 55,553,921 60,664,655
Total income tax after credits 25,382,459 38,971,197
TRANSPORTATION AND PUBLIC
UTILITIES [1]
Number of returns, total [2] 138,337 160,353
Number with net income [2] 69,938 81,418
Total assets [3] 1,246,426,899 1,522,045,738
Net worth [3] 490,481,127 508,667,821
Total receipts [4] 772,358,188 936,277,062
Business receipts [4] 733,943,970 874,111,070
Interest received [4],[6] 12,310,594 18,194,729
Total deductions [4] 747,836,158 900,960,832
Cost of goods sold [4] 381,028,354 405,924,209
Interest paid 44,880,858 59,190,735
Net income (less deficit) [4] 25,087,629 35,413,596
Net income [4] 37,880,144 51,490,850
Deficit [4] 12,792,516 16,077,254
Total income tax [7] 15,214,129 17,114,547
Regular and alternative tax [8] 14,881,470 15,228,031
Total income tax after credits 8,432,924 15,882,038
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 917,301 1,023,057
Number with net income [2] 510,825 527,128
Total assets [3] 1,009,965,739 1,447,296,828
Net worth [3] 286,260,274 354,827,439
Total receipts [4] 2,473,865,453 3,308,988,336
Business receipts [4] 2,408,174,933 3,216,861,660
Interest received [4],[6] 21,633,480 29,851,239
Total deductions [4] 2,440,403,373 3,279,066,687
Cost of goods sold [4] 1,869,766,621 2,482,483,270
Interest paid 38,217,998 63,914,431
Net income (less deficit) [4] 33,126,702 30,094,078
Net income [4] 51,434,500 65,383,876
Deficit [4] 18,307,798 35,289,798
Total income tax [7] 16,392,896 13,839,310
Regular and alternative tax [8] 16,130,885 13,324,360
Total income tax after credits 13,396,555 12,615,991
FINANCE, INSURANCE, AND REAL
ESTATE [1]
Number of returns, total [2] 518,432 609,138
Number with net income [2] 285,273 269,667
Total assets [3] 7,029,452,681 10,193,295,357
Net worth [3] 1,161,968,009 2,142,041,011
Total receipts [4] 1,182,034,309 1,954,709,651
Business receipts [4] 501,993,840 900,908,453
Interest received [4],[6] 541,268,193 830,451,126
Total deductions [4] 1,104,572,202 1,809,867,575
Cost of goods sold [4] 237,577,803 526,244,728
Interest paid 363,009,417 506,921,011
Net income (less deficit) [4] 60,670,526 109,901,881
Net income [4] 90,546,934 158,458,842
Deficit [4] 29,876,408 48,556,962
Total income tax [7] 13,598,201 22,556,387
Regular and alternative tax [8] 13,369,981 20,709,720
Total income tax after credits 10,193,877 20,511,294
SERVICES [1]
Number of returns, total [2] 939,390 1,029,447
Number with net income [2] 529,337 546,268
Total assets [3] 330,982,941 572,842,266
Net worth [3] 89,852,365 143,154,346
Total receipts [4] 534,587,609 779,329,609
Business receipts [4] 497,980,990 726,041,364
Interest received [4],[6] 6,561,301 9,526,124
Total deductions [4] 528,685,613 769,035,909
Cost of goods sold [4] 176,070,808 290,965,307
Interest paid 15,027,259 27,188,190
Net income (less deficit) [4] 5,883,782 10,616,792
Net income [4] 21,124,460 34,850,560
Deficit [4] 15,240,678 24,233,768
Total income tax [7] 4,742,347 5,368,531
Regular and alternative tax [8] 4,621,875 5,041,377
Total income tax after credits 3,343,830 4,597,561
Industrial division and item 1995 1996
(3) (4)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns, total [2] 4,474,167 4,631,370
Number with net income [2] 2,455,492 2,588,424
Total assets [3] 26,013,689,001 28,642,263,127
Net worth [3] 8,131,941,003 9,495,226,103
Total receipts [4] 14,539,050,114 15,525,718,006
Business receipts [4],[5] 12,785,797,708 13,659,470,309
Interest received [4],[6] 1,039,496,772 1,082,071,703
Total deductions [4] 13,821,277,581 14,728,089,018
Cost of goods sold [4] 8,206,073,365 8,707,100,240
Interest paid 744,764,676 770,885,334
Net income (less deficit) [4] 714,193,371 806,484,990
Net income [4] 880,653,345 986,782,683
Deficit [4] 166,459,975 180,297,692
Total income tax [7] 198,786,648 223,712,985
Regular and alternative tax [8] 193,564,219 219,756,610
Total income tax after credits 156,392,780 170,620,945
AGRICULTURE, FORESTRY, AND
FISHING [1]
Number of returns, total [2] 147,527 158,963
Number with net income [2] 79,320 90,012
Total assets [3] 86,298,574 94,140,118
Net worth [3] 30,102,131 32,757,173
Total receipts [4] 107,581,973 119,737,058
Business receipts [4] 100,630,952 111,727,224
Interest received [4],[6] 640,032 759,958
Total deductions [4] 105,967,360 117,166,334
Cost of goods sold [4] 56,765,231 63,581,911
Interest paid 2,892,302 3,008,936
Net income (less deficit) [4] 1,604,481 2,614,131
Net income [4] 5,402,335 6,262,057
Deficit [4] 3,797,857 3,647,926
Total income tax [7] 661,579 764,345
Regular and alternative tax [8] 640,696 748,862
Total income tax after credits 611,254 659,991
MINING [1]
Number of returns, total [2] 35,123 35,799
Number with net income [2] 18,776 18,098
Total assets [3] 268,690,014 299,106,231
Net worth [3] 132,123,209 151,720,805
Total receipts [4] 126,760,491 141,278,092
Business receipts [4] 114,163,493 127,583,639
Interest received [4],[6] 2,985,957 3,096,278
Total deductions [4] 121,397,443 133,385,823
Cost of goods sold [4] 70,550,767 78,022,883
Interest paid 6,071,863 6,179,872
Net income (less deficit) [4] 5,530,975 8,152,607
Net income [4] 9,364,612 12,112,260
Deficit [4] 3,833,637 3,959,653
Total income tax [7] 2,119,370 2,525,467
Regular and alternative tax [8] 1,900,482 2,348,394
Total income tax after credits 1,170,119 1,350,676
CONSTRUCTION [1]
Number of returns, total [2] 449,882 471,230
Number with net income [2] 275,375 300,890
Total assets [3] 265,812,616 284,595,206
Net worth [3] 86,553,081 92,427,338
Total receipts [4] 637,090,195 710,467,223
Business receipts [4] 627,463,416 699,596,890
Interest received [4],[6] 2,068,327 2,089,412
Total deductions [4] 622,621,984 692,581,515
Cost of goods sold [4] 483,881,784 537,067,796
Interest paid 5,280,750 5,473,796
Net income (less deficit) [4] 14,458,024 17,878,460
Net income [4] 20,986,981 25,036,702
Deficit [4] 6,528,956 7,158,242
Total income tax [7] 2,462,222 2,958,069
Regular and alternative tax [8] 2,358,661 2,847,146
Total income tax after credits 2,281,929 2,667,923
MANUFACTURING [1]
Number of returns, total [2] 319,699 325,689
Number with net income [2] 185,590 191,254
Total assets [3] 4,941,072,530 5,425,184,573
Net worth [3] 1,739,529,985 1,966,848,773
Total receipts [4] 4,585,549,761 4,902,669,122
Business receipts [4] 4,290,704,760 4,567,209,064
Interest received [4],[6] 86,746,437 102,537,639
Total deductions [4] 4,354,564,077 4,652,960,523
Cost of goods sold [4] 2,932,256,224 3,125,013,437
Interest paid 145,509,470 156,862,195
Net income (less deficit) [4] 260,909,947 286,059,822
Net income [4] 297,458,397 325,291,340
Deficit [4] 36,548,450 39,231,518
Total income tax [7] 83,817,532 95,502,448
Regular and alternative tax [8] 81,476,502 93,646,267
Total income tax after credits 54,302,936 58,883,875
TRANSPORTATION AND PUBLIC
UTILITIES [1]
Number of returns, total [2] 194,456 205,777
Number with net income [2] 107,285 111,811
Total assets [3] 1,903,213,778 2,069,453,023
Net worth [3] 633,131,635 714,120,889
Total receipts [4] 1,156,709,979 1,257,010,639
Business receipts [4] 1,086,623,231 1,183,959,691
Interest received [4],[6] 22,314,329 23,432,987
Total deductions [4] 1,084,676,405 1,182,369,290
Cost of goods sold [4] 405,708,040 453,455,420
Interest paid 61,601,762 64,006,991
Net income (less deficit) [4] 72,911,176 75,400,172
Net income [4] 87,557,007 93,129,707
Deficit [4] 14,645,831 17,729,536
Total income tax [7] 27,186,351 28,376,759
Regular and alternative tax [8] 26,305,839 27,775,587
Total income tax after credits 24,836,272 25,963,903
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 1,132,409 1,142,491
Number with net income [2] 626,022 652,504
Total assets [3] 1,919,717,823 2,016,232,163
Net worth [3] 533,870,160 568,677,377
Total receipts [4] 4,310,346,947 4,490,073,608
Business receipts [4] 4,206,376,331 4,383,103,174
Interest received [4],[6] 30,425,682 31,317,702
Total deductions [4] 4,247,560,773 4,418,321,110
Cost of goods sold [4] 3,255,845,728 3,378,472,096
Interest paid 59,945,319 61,708,013
Net income (less deficit) [4] 63,566,712 73,353,268
Net income [4] 97,018,112 107,999,874
Deficit [4] 33,451,401 34,646,606
Total income tax [7] 20,301,551 22,694,239
Regular and alternative tax [8] 20,030,374 22,435,178
Total income tax after credits 18,475,921 20,732,232
FINANCE, INSURANCE, AND REAL
ESTATE [1]
Number of returns, total [2] 683,211 723,754
Number with net income [2] 317,410 341,136
Total assets [3] 15,677,286,629 17,360,053,164
Net worth [3] 4,668,579,685 5,605,211,611
Total receipts [4] 2,278,103,923 2,406,855,250
Business receipts [4] 1,094,870,564 1,176,179,679
Interest received [4],[6] 879,763,014 901,666,932
Total deductions [4] 1,985,795,615 2,076,613,597
Cost of goods sold [4] 614,755,680 632,948,266
Interest paid 433,479,978 439,762,655
Net income (less deficit) [4] 256,810,767 299,149,193
Net income [4] 295,423,415 337,822,090
Deficit [4] 38,612,648 38,672,897
Total income tax [7] 51,874,358 58,301,659
Regular and alternative tax [8] 50,691,121 57,556,938
Total income tax after credits 45,988,431 50,181,634
SERVICES [1]
Number of returns, total [2] 1,504,230 1,557,401
Number with net income [2] 843,922 881,427
Total assets [3] 950,737,457 1,092,310,137
Net worth [3] 307,630,801 363,120,124
Total receipts [4] 1,335,694,559 1,496,215,552
Business receipts [4] 1,263,790,767 1,408,716,487
Interest received [4],[6] 14,541,126 17,157,456
Total deductions [4] 1,297,475,364 1,453,204,496
Cost of goods sold [4] 385,562,425 437,521,006
Interest paid 29,967,579 33,871,749
Net income (less deficit) [4] 38,407,562 43,952,204
Net income [4] 67,389,184 79,102,121
Deficit [4] 28,981,622 35,149,916
Total income tax [7] 10,358,678 12,588,705
Regular and alternative tax [8] 10,155,538 12,397,017
Total income tax after credits 8,720,911 10,179,417
Industrial division and item 1997
(5)
ALL INDUSTRIAL DIVISIONS [1]
Number of returns, total [2] 4,710,083
Number with net income [2] 2,647,474
Total assets [3] 33,029,652,126
Net worth [3] 11,353,013,694
Total receipts [4] 16,609,707,302
Business receipts [4],[5] 14,460,928,695
Interest received [4],[6] 1,186,893,564
Total deductions [4] 15,704,242,236
Cost of goods sold [4] 9,114,245,646
Interest paid 866,474,183
Net income (less deficit) [4] 915,396,637
Net income [4] 1,117,825,239
Deficit [4] 202,428,602
Total income tax [7] 239,394,206
Regular and alternative tax [8] 235,325,362
Total income tax after credits 184,175,993
AGRICULTURE, FORESTRY, AND
FISHING [1]
Number of returns, total [2] 163,114
Number with net income [2] 91,984
Total assets [3] 91,984,030
Net worth [3] 32,990,807
Total receipts [4] 117,387,555
Business receipts [4] 107,930,422
Interest received [4],[6] 601,918
Total deductions [4] 114,673,629
Cost of goods sold [4] 60,245,509
Interest paid 2,978,589
Net income (less deficit) [4] 2,673,835
Net income [4] 6,310,262
Deficit [4] 3,636,427
Total income tax [7] 659,642
Regular and alternative tax [8] 647,752
Total income tax after credits 599,082
MINING [1]
Number of returns, total [2] 32,996
Number with net income [2] 17,281
Total assets [3] 324,294,826
Net worth [3] 165,095,652
Total receipts [4] 150,318,265
Business receipts [4] 134,379,404
Interest received [4],[6] 3,708,511
Total deductions [4] 141,046,419
Cost of goods sold [4] 78,465,626
Interest paid 6,768,047
Net income (less deficit) [4] 9,728,562
Net income [4] 14,191,366
Deficit [4] 4,462,804
Total income tax [7] 3,141,128
Regular and alternative tax [8] 2,951,254
Total income tax after credits 2,019,716
CONSTRUCTION [1]
Number of returns, total [2] 487,783
Number with net income [2] 307,733
Total assets [3] 314,551,349
Net worth [3] 99,144,660
Total receipts [4] 779,014,473
Business receipts [4] 768,122,399
Interest received [4],[6] 2,079,884
Total deductions [4] 758,429,123
Cost of goods sold [4] 589,184,488
Interest paid 5,949,039
Net income (less deficit) [4] 20,522,439
Net income [4] 27,816,466
Deficit [4] 7,294,027
Total income tax [7] 2,953,440
Regular and alternative tax [8] 2,846,960
Total income tax after credits 2,817,961
MANUFACTURING [1]
Number of returns, total [2] 325,045
Number with net income [2] 195,038
Total assets [3] 5,966,306,398
Net worth [3] 2,110,695,629
Total receipts [4] 5,177,663,770
Business receipts [4] 4,794,291,330
Interest received [4],[6] 116,819,943
Total deductions [4] 4,910,704,056
Cost of goods sold [4] 3,241,577,938
Interest paid 175,064,011
Net income (less deficit) [4] 305,958,154
Net income [4] 352,453,829
Deficit [4] 46,495,675
Total income tax [7] 101,849,787
Regular and alternative tax [8] 100,318,010
Total income tax after credits 64,307,381
TRANSPORTATION AND PUBLIC
UTILITIES [1]
Number of returns, total [2] 209,412
Number with net income [2] 110,657
Total assets [3] 2,219,019,293
Net worth [3] 762,083,589
Total receipts [4] 1,330,726,431
Business receipts [4] 1,247,593,251
Interest received [4],[6] 26,135,120
Total deductions [4] 1,260,911,843
Cost of goods sold [4] 482,982,473
Interest paid 69,385,093
Net income (less deficit) [4] 70,984,769
Net income [4] 95,097,536
Deficit [4] 24,112,767
Total income tax [7] 28,506,843
Regular and alternative tax [8] 27,790,676
Total income tax after credits 25,582,369
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 1,149,132
Number with net income [2] 656,288
Total assets [3] 1,947,931,949
Net worth [3] 613,532,103
Total receipts [4] 4,703,816,853
Business receipts [4] 4,588,802,594
Interest received [4],[6] 31,259,696
Total deductions [4] 4,624,196,186
Cost of goods sold [4] 3,523,438,346
Interest paid 65,839,595
Net income (less deficit) [4] 81,584,637
Net income [4] 117,042,233
Deficit [4] 35,457,596
Total income tax [7] 23,871,953
Regular and alternative tax [8] 23,550,018
Total income tax after credits 21,959,617
FINANCE, INSURANCE, AND REAL
ESTATE [1]
Number of returns, total [2] 744,545
Number with net income [2] 344,625
Total assets [3] 20,905,619,903
Net worth [3] 7,155,654,580
Total receipts [4] 2,711,269,836
Business receipts [4] 1,282,307,615
Interest received [4],[6] 987,114,539
Total deductions [4] 2,304,339,835
Cost of goods sold [4] 661,222,720
Interest paid 501,112,985
Net income (less deficit) [4] 373,482,032
Net income [4] 413,000,341
Deficit [4] 39,518,308
Total income tax [7] 63,604,700
Regular and alternative tax [8] 62,650,267
Total income tax after credits 54,777,098
SERVICES [1]
Number of returns, total [2] 1,592,854
Number with net income [2] 921,533
Total assets [3] 1,259,381,543
Net worth [3] 413,665,895
Total receipts [4] 1,638,587,903
Business receipts [4] 1,536,597,024
Interest received [4],[6] 19,166,408
Total deductions [4] 1,589,010,688
Cost of goods sold [4] 476,468,909
Interest paid 39,371,150
Net income (less deficit) [4] 50,470,448
Net income [4] 91,879,768
Deficit [4] 41,409,320
Total income tax [7] 14,804,587
Regular and alternative tax [8] 14,568,298
Total income tax after credits 12,110,639
See notes at the end of this section.
Table 14b.--Corporation Income Tax Returns: Selected Balance Sheet,
Income Statement, and Tax Items, by North American Industry
Classification System (NAICS) Industrial Sector, Income Years
1998-2001
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Industrial sector and item 1998 1999
(1) (2)
ALL INDUSTRIAL SECTORS [1]
Number of returns, total [2] 4,848,888 4,935,904
Number with net income [2] 2,760,814 2,812,175
Total assets [3] 37,347,352,986 41,464,152,854
Net worth [3] 13,108,275,236 15,362,860,996
Total receipts [4] 17,323,955,004 18,892,385,694
Business receipts [4],[5] 15,010,264,802 16,313,971,385
Interest received [4],[6] 1,276,768,885 1,353,552,485
Total deductions [4] 16,489,425,015 17,966,972,060
Cost of goods sold [4] 9,362,392,237 10,284,098,039
Interest paid 966,659,473 1,018,972,484
Net income (less deficit) [4] 838,223,591 928,955,528
Net income [4] 1,091,150,050 1,229,295,911
Deficit [4] 252,926,459 300,340,383
Total income tax [7] 231,399,671 241,987,588
Regular and alternative tax [8] 228,021,519 238,722,344
Total income tax after credits 181,545,146 193,027,641
AGRICULTURE, FORESTRY, HUNTING, AND
FISHING [1]
Number of returns, total [2] 135,107 141,678
Number with net income [2] 71,439 73,861
Total assets [3] 96,299,993 102,896,414
Net worth [3] 36,418,247 37,991,103
Total receipts [4] 110,588,698 115,897,645
Business receipts [4] 100,398,430 104,645,084
Interest received [4],[6] 627,434 677,020
Total deductions [4] 110,125,234 114,521,646
Cost of goods sold [4] 56,835,616 58,439,010
Interest paid 3,117,877 3,460,472
Net income (less deficit) [4] 529,117 1,388,996
Net income [4] 5,485,926 5,938,589
Deficit [4] 4,956,809 4,549,592
Total income tax [7] 620,915 602,018
Regular and alternative tax [8] 610,268 592,430
Total income tax after credits 547,808 544,293
MINING [1]
Number of returns, total [2] 31,467 30,849
Number with net income [2] 16,045 15,291
Total assets [3] 344,842,939 358,374,736
Net worth [3] 170,579,986 178,084,613
Total receipts [4] 131,071,579 124,847,341
Business receipts [4] 116,905,970 109,685,715
Interest received [4],[6] 3,873,591 4,710,874
Total deductions [4] 130,388,596 125,494,571
Cost of goods sold [4] 66,380,586 63,289,692
Interest paid 7,911,568 9,008,339
Net income (less deficit) [4] 1,091,102 -134,901
Net income [4] 8,826,382 8,519,139
Deficit [4] 7,735,280 8,654,040
Total income tax [7] 2,116,331 1,770,981
Regular and alternative tax [8] 1,987,944 1,615,297
Total income tax after credits 1,382,782 1,064,375
UTILITIES [1]
Number of returns, total [2] 8,067 7,044
Number with net income [2] 4,556 4,620
Total assets [3] 1,034,143,980 1,171,606,471
Net worth [3] 345,181,633 374,868,607
Total receipts [4] 475,839,324 516,184,353
Business receipts [4] 450,830,225 478,836,511
Interest received [4],[6] 7,797,767 9,222,895
Total deductions [4] 445,297,488 477,659,203
Cost of goods sold [4] 276,406,488 301,858,130
Interest paid 28,451,377 30,445,753
Net income (less deficit) [4] 31,509,342 39,017,164
Net income [4] 37,950,376 42,332,613
Deficit [4] 6,441,034 3,315,449
Total income tax [7] 12,854,663 14,087,853
Regular and alternative tax [8] 12,763,441 13,916,825
Total income tax after credits 11,257,262 12,912,267
CONSTRUCTION [1]
Number of returns, total [2] 551,935 580,302
Number with net income [2] 350,586 374,809
Total assets [3] 415,679,597 463,072,728
Net worth [3] 124,212,135 139,215,432
Total receipts [4] 875,357,103 990,661,562
Business receipts [4] 859,139,558 973,521,174
Interest received [4],[6] 2,858,133 3,050,095
Total deductions [4] 846,846,638 957,850,706
Cost of goods sold [4] 646,521,716 734,146,024
Interest paid 8,234,453 8,717,303
Net income (less deficit) [4] 28,385,998 32,654,317
Net income [4] 37,355,248 42,285,794
Deficit [4] 8,969,250 9,631,477
Total income tax [7] 3,848,773 4,375,585
Regular and alternative tax [8] 3,720,221 4,280,010
Total income tax after credits 3,671,586 4,142,447
MANUFACTURING [1]
Number of returns, total [2] 309,912 297,714
Number with net income [2] 187,502 184,923
Total assets [3] 6,407,878,676 6,812,198,288
Net worth [3] 2,176,868,544 2,347,201,417
Total receipts [4] 4,967,763,340 5,207,025,164
Business receipts [4] 4,591,071,027 4,801,823,220
Interest received [4],[6] 110,421,209 113,423,902
Total deductions [4] 4,758,096,862 4,996,507,899
Cost of goods sold [4] 3,128,946,941 3,278,506,854
Interest paid 172,772,207 184,827,327
Net income (less deficit) [4] 246,022,462 247,281,612
Net income [4] 300,629,903 311,008,480
Deficit [4] 54,607,441 63,726,868
Total income tax [7] 85,160,606 87,650,593
Regular and alternative tax [8] 84,044,758 86,663,477
Total income tax after credits 51,821,656 56,836,653
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 956,803 948,371
Number with net income [2] 562,107 567,059
Total assets [3] 1,955,833,869 2,136,070,543
Net worth [3] 630,317,171 697,058,437
Total receipts [4] 4,626,956,885 4,913,443,742
Business receipts [4] 4,516,670,915 4,789,438,632
Interest received [4],[6] 23,303,872 25,791,809
Total deductions [4] 4,541,306,580 4,823,250,170
Cost of goods sold [4] 3,500,642,975 3,713,954,583
Interest paid 56,868,644 59,036,213
Net income (less deficit) [4] 86,950,940 91,938,690
Net income [4] 119,780,848 133,647,997
Deficit [4] 32,829,908 41,709,307
Total income tax [7] 25,333,188 27,897,471
Regular and alternative tax [8] 25,050,231 27,586,344
Total income tax after credits 23,551,505 25,958,590
TRANSPORATION AND WAREHOUSING [1]
Number of returns, total [2] 159,646 160,195
Number with net income [2] 94,327 85,618
Total assets [3] 460,299,605 495,262,107
Net worth [3] 157,718,753 168,809,002
Total receipts [4] 488,074,225 506,307,909
Business receipts [4] 469,626,605 485,223,550
Interest received [4],[6] 5,211,712 4,952,614
Total deductions [4] 472,624,631 496,110,964
Cost of goods sold [4] 145,243,592 144,954,534
Interest paid 12,890,808 14,114,833
Net income (less deficit) [4] 15,813,288 10,441,695
Net income [4] 21,950,223 18,783,289
Deficit [4] 6,136,935 8,341,594
Total income tax [7] 5,220,126 4,556,134
Regular and alternative tax [8] 4,974,510 4,442,795
Total income tax after credits 4,465,867 3,944,800
INFORMATION [1]
Number of returns, total [2] 100,977 107,628
Number with net income [2] 46,604 50,591
Total assets [3] 1,657,751,562 2,321,203,242
Net worth [3] 630,069,085 967,927,509
Total receipts [4] 759,064,134 889,706,510
Business receipts [4] 667,610,273 760,824,421
Interest received [4],[6] 26,513,904 31,706,595
Total deductions [4] 728,192,854 851,795,719
Cost of goods sold [4] 184,295,336 202,700,271
Interest paid 52,171,340 61,139,001
Net income (less deficit) [4] 32,662,060 39,705,442
Net income [4] 68,476,679 94,470,726
Deficit [4] 35,814,619 54,765,284
Total income tax [7] 20,501,328 25,266,589
Regular and alternative tax [8] 20,274,203 25,200,587
Total income tax after credits 18,440,210 23,070,009
FINANCE AND INSURANCE [1]
Number of returns, total [2] 218,193 217,780
Number with net income [2] 139,109 134,024
Total assets [3] 17,305,086,833 19,824,587,927
Net worth [3] 7,518,173,882 8,940,180,581
Total receipts [4] 2,357,691,805 3,008,131,381
Business receipts [4],[5] 1,285,017,559 1,740,167,487
Interest received [4],[6] 720,794,899 811,320,049
Total deductions [4] 2,037,238,331 2,610,951,725
Cost of goods sold [4] 744,162,763 1,162,852,049
Interest paid 344,911,753 392,893,417
Net income (less deficit) [4] 285,178,258 360,667,738
Net income [4] 317,490,397 393,580,700
Deficit [4] 32,312,139 32,912,962
Total income tax [7] 40,155,581 40,300,522
Regular and alternative tax [8] 39,623,438 39,435,856
Total income tax after credits 35,809,588 33,861,687
REAL ESTATE AND RENTAL AND
LEASING [1]
Number of returns, total [2] 521,917 521,447
Number with net income [2] 212,436 207,998
Total assets [3] 496,174,007 555,038,279
Net worth [3] 138,405,897 148,473,459
Total receipts [4] 205,765,416 215,874,696
Business receipts [4],[5] 175,701,248 185,450,183
Interest received [4],[6] 6,601,541 6,782,681
Total deductions [4] 196,769,688 209,273,861
Cost of goods sold [4] 44,622,040 44,747,394
Interest paid 15,839,859 16,981,007
Net income (less deficit) [4] 8,872,883 6,486,094
Net income [4] 19,183,985 17,966,220
Deficit [4] 10,311,103 11,480,126
Total income tax [7] 2,789,218 2,530,093
Regular and alternative tax [8] 2,615,409 2,377,866
Total income tax after credits 2,664,038 2,395,153
PROFESSIONAL, SCIENTIFIC, AND
TECHNICAL SERVICES [1]
Number of returns, total [2] 623,784 657,153
Number with net income [2] 384,536 409,951
Total assets [3] 299,636,432 373,290,013
Net worth [3] 110,823,199 139,391,301
Total receipts [4] 563,742,939 604,083,026
Business receipts [4] 540,924,209 576,276,292
Interest received [4],[6] 3,875,671 4,427,474
Total deductions [4] 545,623,562 591,035,814
Cost of goods sold [4] 185,899,820 183,976,411
Interest paid 6,192,565 7,612,211
Net income (less deficit) [4] 18,166,687 13,263,768
Net income [4] 36,794,790 39,516,735
Deficit [4] 18,628,103 26,252,968
Total income tax [7] 4,892,809 4,784,997
Regular and alternative tax [8] 4,848,521 4,735,208
Total income tax after credits 4,277,480 4,088,564
MANAGEMENT OF COMPANIES
(HOLDING COMPANIES) [1]
Number of returns, total [2] 30,931 43,246
Number with net income [2] 14,278 17,304
Total assets [3] 6,036,081,553 5,936,042,852
Net worth [3] 794,827,208 937,394,942
Total receipts [4] 550,818,360 518,531,619
Business receipts [4] 90,497,966 91,583,476
Interest received [4],[6] 354,245,184 327,262,346
Total deductions [4] 491,555,673 457,651,453
Cost of goods sold [4] 4,093,481 1,341,171
Interest paid 227,006,009 198,179,812
Net income (less deficit) [4] 56,727,056 58,098,072
Net income [4] 61,617,002 63,362,066
Deficit [4] 4,889,946 5,263,994
Total income tax [7] 19,773,001 20,151,630
Regular and alternative tax [8] 19,528,114 20,060,393
Total income tax after credits 16,608,717 17,557,723
ADMINISTRATIVE AND SUPPORT AND
WASTE MANAGEMENT AND
REMEDIATION SERVICES [1]
Number of returns, total [2] 200,449 205,011
Number with net income [2] 122,276 120,197
Total assets [3] 188,316,699 203,660,243
Net worth [3] 68,348,928 63,853,465
Total receipts [4] 277,178,204 296,911,229
Business receipts [4] 263,655,627 283,700,509
Interest received [4],[6] 3,181,418 2,466,255
Total deductions [4] 270,127,054 290,332,899
Cost of goods sold [4] 124,986,629 132,743,416
Interest paid 5,863,680 6,037,846
Net income (less deficit) [4] 7,311,477 7,193,907
Net income [4] 12,520,454 12,185,525
Deficit [4] 5,208,977 4,991,618
Total income tax [7] 2,060,959 1,759,550
Regular and alternative tax [8] 2,030,934 1,724,934
Total income tax after credits 1,768,277 1,345,004
EDUCATIONAL SERVICES [1]
Number of returns, total [2] 36,959 35,196
Number with net income [2] 24,011 22,139
Total assets [3] 12,015,998 13,290,030
Net worth [3] 4,711,049 4,890,418
Total receipts [4] 25,845,444 23,083,618
Business receipts [4] 23,196,929 20,532,679
Interest received [4],[6] 93,441 108,347
Total deductions [4] 25,001,911 22,520,730
Cost of goods sold [4] 5,567,853 4,264,602
Interest paid 247,281 288,455
Net income (less deficit) [4] 841,910 559,735
Net income [4] 1,363,597 1,303,279
Deficit [4] 521,687 743,543
Total income tax [7] 172,739 176,634
Regular and alternative tax [8] 170,401 175,768
Total income tax after credits 160,680 169,169
HEALTH CARE AND SOCIAL
ASSISTANCE [1]
Number of returns, total [2] 307,258 303,499
Number with net income [2] 178,952 179,919
Total assets [3] 217,705,783 216,011,347
Net worth [3] 70,205,539 65,619,372
Total receipts [4] 372,531,571 385,912,697
Business receipts [4] 357,156,938 371,442,071
Interest received [4],[6] 1,768,297 1,808,445
Total deductions [4] 368,324,288 380,770,874
Cost of goods sold [4] 45,407,694 46,030,202
Interest paid 7,379,882 7,731,279
Net income (less deficit) [4] 4,133,910 5,076,755
Net income [4] 13,914,520 15,190,047
Deficit [4] 9,780,610 10,113,292
Total income tax [7] 1,769,004 1,779,862
Regular and alternative tax [8] 1,751,998 1,762,161
Total income tax after credits 1,732,053 1,726,157
ARTS, ENTERTAINMENT, AND
RECREATION [1]
Number of returns, total [2] 92,966 93,922
Number with net income [2] 45,831 44,376
Total assets [3] 73,334,657 81,870,705
Net worth [3] 18,208,673 22,987,987
Total receipts [4] 67,273,020 76,849,223
Business receipts [4] 60,387,702 70,756,712
Interest received [4],[6] 1,016,055 1,001,877
Total deductions [4] 65,413,634 76,004,686
Cost of goods sold [4] 13,913,998 15,558,840
Interest paid 2,859,173 3,153,120
Net income (less deficit) [4] 1,864,448 821,493
Net income [4] 5,242,957 4,931,288
Deficit [4] 3,378,510 4,109,794
Total income tax [7] 613,745 498,551
Regular and alternative tax [8] 588,320 452,837
Total income tax after credits 535,839 452,800
ACCOMMODATION, FOOD SERVICES, AND
DRINKING PLACES [1]
Number of returns, total [2] 245,334 252,113
Number with net income [2] 118,510 122,757
Total assets [3] 257,795,912 307,607,229
Net worth [3] 82,797,524 97,933,991
Total receipts [4] 317,528,271 342,083,590
Business receipts [4] 295,686,536 318,528,271
Interest received [4],[6] 3,649,732 3,924,941
Total deductions [4] 309,897,224 332,848,457
Cost of goods sold [4] 126,010,805 131,317,833
Interest paid 11,177,826 12,290,148
Net income (less deficit) [4] 7,895,034 10,066,516
Net income [4] 15,097,570 16,629,585
Deficit [4] 7,202,537 6,563,069
Total income tax [7] 2,679,119 3,128,707
Regular and alternative tax [8] 2,608,377 3,036,759
Total income tax after credits 2,051,196 2,315,528
OTHER SERVICES [1]
Number of returns, total [2] 300,313 305,725
Number with net income [2] 180,851 183,395
Total assets [3] 87,416,961 90,106,610
Net worth [3] 30,679,258 30,783,792
Total receipts [4] 148,369,892 151,673,526
Business receipts [4] 143,395,451 146,498,454
Interest received [4],[6] 928,360 907,132
Total deductions [4] 143,776,511 147,324,436
Cost of goods sold [4] 60,956,443 61,680,640
Interest paid 2,731,937 2,844,964
Net income (less deficit) [4] 4,591,932 4,317,819
Net income [4] 7,237,035 7,191,706
Deficit [4] 2,645,103 2,873,886
Total income tax [7] 824,431 665,085
Regular and alternative tax [8] 817,298 658,064
Total income tax after credits 785,562 637,689
2000 2001
(3) (4)
ALL INDUSTRIAL SECTORS [1]
Number of returns, total [2] 5,045,274 5,135,591
Number with net income [2] 2,819,153 2,822,302
Total assets [3] 47,026,871,874 49,154,424,202
Net worth [3] 17,348,650,369 17,614,743,174
Total receipts [4] 20,605,808,071 20,272,957,624
Business receipts [4],[5] 17,636,551,349 17,504,288,630
Interest received [4],[6] 1,628,041,441 1,449,683,236
Total deductions [4] 19,691,591,726 19,682,982,949
Cost of goods sold [4] 11,135,287,909 11,041,533,030
Interest paid 1,271,678,744 1,203,045,923
Net income (less deficit) [4] 927,525,517 603,623,352
Net income [4] 1,336,619,605 1,112,480,551
Deficit [4] 409,094,088 508,857,198
Total income tax [7] 266,281,801 220,874,245
Regular and alternative tax [8] 262,232,738 218,675,610
Total income tax after credits 204,043,788 166,711,988
AGRICULTURE, FORESTRY, HUNTING, AND
FISHING [1]
Number of returns, total [2] 140,851 140,806
Number with net income [2] 79,678 74,106
Total assets [3] 105,715,035 104,902,187
Net worth [3] 38,692,638 36,636,289
Total receipts [4] 117,135,698 115,434,441
Business receipts [4] 106,085,760 102,909,416
Interest received [4],[6] 622,013 541,280
Total deductions [4] 115,914,854 114,621,084
Cost of goods sold [4] 59,844,373 54,841,323
Interest paid 3,580,884 3,280,134
Net income (less deficit) [4] 1,220,273 1,064,909
Net income [4] 6,135,371 5,981,691
Deficit [4] 4,915,098 4,916,782
Total income tax [7] 563,797 619,708
Regular and alternative tax [8] 553,484 615,617
Total income tax after credits 553,231 514,046
MINING [1]
Number of returns, total [2] 32,578 31,776
Number with net income [2] 18,430 18,942
Total assets [3] 410,747,979 448,910,140
Net worth [3] 198,479,943 231,706,800
Total receipts [4] 158,618,629 169,539,555
Business receipts [4] 140,917,053 151,151,906
Interest received [4],[6] 4,926,125 4,088,184
Total deductions [4] 149,060,709 160,816,530
Cost of goods sold [4] 75,033,998 80,548,021
Interest paid 10,125,194 9,923,985
Net income (less deficit) [4] 10,355,698 9,406,304
Net income [4] 15,616,089 16,240,479
Deficit [4] 5,260,391 6,834,176
Total income tax [7] 3,231,554 3,026,385
Regular and alternative tax [8] 3,091,343 2,900,460
Total income tax after credits 2,050,087 2,064,114
UTILITIES [1]
Number of returns, total [2] 7,968 7,802
Number with net income [2] 4,276 3,855
Total assets [3] 1,556,911,256 1,515,428,318
Net worth [3] 382,030,374 381,352,597
Total receipts [4] 756,808,494 1,051,655,475
Business receipts [4] 707,815,083 1,004,358,112
Interest received [4],[6] 12,932,306 13,035,317
Total deductions [4] 728,553,279 1,036,080,852
Cost of goods sold [4] 517,574,723 795,765,082
Interest paid 39,224,772 42,280,631
Net income (less deficit) [4] 29,169,974 16,804,566
Net income [4] 35,279,980 28,734,461
Deficit [4] 6,110,006 11,929,895
Total income tax [7] 10,617,977 9,151,930
Regular and alternative tax [8] 10,420,441 9,071,527
Total income tax after credits 9,383,513 7,718,038
CONSTRUCTION [1]
Number of returns, total [2] 597,902 624,478
Number with net income [2] 373,746 376,822
Total assets [3] 504,719,698 525,704,293
Net worth [3] 149,948,101 150,498,208
Total receipts [4] 1,051,896,139 1,102,724,183
Business receipts [4] 1,034,087,166 1,084,579,920
Interest received [4],[6] 3,466,222 3,062,738
Total deductions [4] 1,019,743,542 1,070,080,498
Cost of goods sold [4] 776,692,461 809,614,689
Interest paid 10,202,001 10,270,932
Net income (less deficit) [4] 32,067,010 32,537,032
Net income [4] 43,775,887 46,179,690
Deficit [4] 11,708,877 13,642,657
Total income tax [7] 4,460,645 4,543,459
Regular and alternative tax [8] 4,373,768 4,497,744
Total income tax after credits 4,308,656 4,435,401
MANUFACTURING [1]
Number of returns, total [2] 288,506 278,995
Number with net income [2] 168,580 147,291
Total assets [3] 7,830,525,859 8,100,072,543
Net worth [3] 2,919,128,199 2,949,917,887
Total receipts [4] 5,741,290,322 5,315,598,814
Business receipts [4] 5,259,173,394 4,862,174,424
Interest received [4],[6] 136,081,123 130,752,374
Total deductions [4] 5,514,263,661 5,228,295,401
Cost of goods sold [4] 3,646,003,664 3,402,032,548
Interest paid 216,950,701 210,704,804
Net income (less deficit) [4] 271,917,037 129,096,121
Net income [4] 355,433,559 269,346,456
Deficit [4] 83,516,521 140,250,335
Total income tax [7] 102,107,461 76,141,754
Regular and alternative tax [8] 100,717,097 75,778,613
Total income tax after credits 62,146,298 43,292,557
WHOLESALE AND RETAIL TRADE [1]
Number of returns, total [2] 959,575 963,403
Number with net income [2] 547,118 552,571
Total assets [3] 2,307,635,980 2,311,538,349
Net worth [3] 752,937,787 775,273,224
Total receipts [4] 5,397,024,981 5,312,289,788
Business receipts [4] 5,267,581,834 5,183,197,415
Interest received [4],[6] 27,158,306 21,959,651
Total deductions [4] 5,314,154,542 5,239,282,835
Cost of goods sold [4] 4,116,888,584 4,036,920,370
Interest paid 68,090,598 59,251,050
Net income (less deficit) [4] 85,176,192 75,366,514
Net income [4] 139,241,630 128,763,355
Deficit [4] 54,065,438 53,396,841
Total income tax [7] 29,752,161 26,419,726
Regular and alternative tax [8] 29,389,721 26,309,437
Total income tax after credits 27,782,180 24,749,298
TRANSPORATION AND WAREHOUSING [1]
Number of returns, total [2] 160,437 164,492
Number with net income [2] 84,271 84,837
Total assets [3] 531,565,047 531,565,543
Net worth [3] 166,587,366 156,710,830
Total receipts [4] 527,167,358 516,415,672
Business receipts [4] 505,713,781 493,765,699
Interest received [4],[6] 5,821,233 4,819,977
Total deductions [4] 519,789,746 523,754,808
Cost of goods sold [4] 162,300,008 143,664,961
Interest paid 15,623,451 14,544,173
Net income (less deficit) [4] 7,913,968 -7,061,072
Net income [4] 19,125,558 14,117,899
Deficit [4] 11,211,590 21,178,971
Total income tax [7] 4,328,980 3,061,717
Regular and alternative tax [8] 4,238,681 2,965,899
Total income tax after credits 3,745,610 2,836,333
INFORMATION [1]
Number of returns, total [2] 118,073 115,435
Number with net income [2] 51,357 47,156
Total assets [3] 3,034,923,999 3,149,915,940
Net worth [3] 1,343,743,493 1,361,280,253
Total receipts [4] 967,190,036 946,598,108
Business receipts [4] 817,186,647 815,772,817
Interest received [4],[6] 40,293,352 37,267,880
Total deductions [4] 963,202,354 986,220,330
Cost of goods sold [4] 220,902,262 213,276,295
Interest paid 73,850,231 76,883,082
Net income (less deficit) [4] 5,888,634 -37,658,246
Net income [4] 92,587,270 59,616,076
Deficit [4] 86,698,635 97,274,322
Total income tax [7] 25,616,216 16,406,635
Regular and alternative tax [8] 24,990,024 16,309,070
Total income tax after credits 21,997,317 11,797,175
FINANCE AND INSURANCE [1]
Number of returns, total [2] 221,394 220,895
Number with net income [2] 140,245 140,018
Total assets [3] 20,812,549,796 21,088,851,299
Net worth [3] 9,508,950,313 9,559,259,468
Total receipts [4] 2,915,539,562 2,621,771,654
Business receipts [4],[5] 1,525,629,096 1,430,898,834
Interest received [4],[6] 936,422,920 806,514,484
Total deductions [4] 2,499,971,633 2,321,050,152
Cost of goods sold [4] 875,995,480 828,320,672
Interest paid 474,253,886 421,275,484
Net income (less deficit) [4] 379,017,708 268,142,171
Net income [4] 422,936,185 328,604,216
Deficit [4] 43,918,477 60,462,045
Total income tax [7] 43,609,913 39,068,012
Regular and alternative tax [8] 42,763,433 37,998,253
Total income tax after credits 36,939,212 34,189,718
REAL ESTATE AND RENTAL AND
LEASING [1]
Number of returns, total [2] 532,426 539,965
Number with net income [2] 212,683 203,699
Total assets [3] 562,512,765 553,968,402
Net worth [3] 155,887,764 151,968,943
Total receipts [4] 235,179,818 239,598,864
Business receipts [4],[5] 204,519,672 207,454,856
Interest received [4],[6] 5,525,181 4,864,674
Total deductions [4] 228,930,442 234,330,846
Cost of goods sold [4] 50,813,666 48,227,121
Interest paid 18,199,502 19,896,544
Net income (less deficit) [4] 6,137,855 5,360,069
Net income [4] 19,286,447 18,754,185
Deficit [4] 13,148,592 13,394,117
Total income tax [7] 2,454,250 2,361,366
Regular and alternative tax [8] 2,376,474 2,321,058
Total income tax after credits 2,347,572 2,218,940
PROFESSIONAL, SCIENTIFIC, AND
TECHNICAL SERVICES [1]
Number of returns, total [2] 689,412 709,837
Number with net income [2] 409,706 416,900
Total assets [3] 499,987,766 483,351,824
Net worth [3] 213,025,814 189,543,565
Total receipts [4] 658,747,358 665,085,183
Business receipts [4] 623,368,137 631,691,343
Interest received [4],[6] 7,621,540 6,196,145
Total deductions [4] 666,570,144 671,016,867
Cost of goods sold [4] 202,015,796 189,914,383
Interest paid 10,317,850 9,404,961
Net income (less deficit) [4] -7,551,100 -5,614,567
Net income [4] 42,508,155 41,323,639
Deficit [4] 50,059,255 46,938,207
Total income tax [7] 4,910,603 3,943,006
Regular and alternative tax [8] 4,879,740 3,931,563
Total income tax after credits 4,394,637 3,277,227
MANAGEMENT OF COMPANIES
(HOLDING COMPANIES) [1]
Number of returns, total [2] 47,542 47,866
Number with net income [2] 20,979 19,818
Total assets [3] 7,917,530,297 9,356,898,892
Net worth [3] 1,237,344,020 1,386,169,730
Total receipts [4] 693,453,386 788,062,467
Business receipts [4] 127,242,280 175,450,783
Interest received [4],[6] 435,503,757 457,053,813
Total deductions [4] 613,412,225 702,054,817
Cost of goods sold [4] 7,403,101 18,585,287
Interest paid 293,846,786 290,735,669
Net income (less deficit) [4] 78,208,116 83,216,188
Net income [4] 83,529,280 89,526,734
Deficit [4] 5,321,164 6,310,546
Total income tax [7] 26,800,031 28,535,815
Regular and alternative tax [8] 26,708,372 28,461,711
Total income tax after credits 21,745,792 23,256,377
ADMINISTRATIVE AND SUPPORT AND
WASTE MANAGEMENT AND
REMEDIATION SERVICES [1]
Number of returns, total [2] 211,993 223,999
Number with net income [2] 128,738 135,234
Total assets [3] 218,894,160 231,139,131
Net worth [3] 61,423,215 64,950,551
Total receipts [4] 325,399,872 352,935,179
Business receipts [4] 313,932,798 339,002,912
Interest received [4],[6] 2,281,559 1,790,626
Total deductions [4] 321,181,269 345,441,035
Cost of goods sold [4] 138,959,356 152,621,002
Interest paid 7,500,383 7,002,692
Net income (less deficit) [4] 4,337,453 7,609,771
Net income [4] 12,211,170 14,784,895
Deficit [4] 7,873,717 7,175,123
Total income tax [7] 1,544,394 1,951,046
Regular and alternative tax [8] 1,530,854 1,928,166
Total income tax after credits 1,278,157 1,520,665
EDUCATIONAL SERVICES [1]
Number of returns, total [2] 36,756 38,480
Number with net income [2] 23,516 19,336
Total assets [3] 15,347,835 16,497,219
Net worth [3] 5,899,320 6,192,337
Total receipts [4] 25,236,070 26,922,736
Business receipts [4] 22,021,416 25,148,309
Interest received [4],[6] 159,191 113,946
Total deductions [4] 24,488,516 26,509,597
Cost of goods sold [4] 4,195,289 4,820,315
Interest paid 346,595 338,259
Net income (less deficit) [4] 743,338 420,744
Net income [4] 1,758,495 1,641,837
Deficit [4] 1,015,157 1,221,094
Total income tax [7] 297,442 229,931
Regular and alternative tax [8] 296,332 229,079
Total income tax after credits 287,334 218,742
HEALTH CARE AND SOCIAL
ASSISTANCE [1]
Number of returns, total [2] 306,352 327,338
Number with net income [2] 188,153 207,968
Total assets [3] 220,349,973 213,775,949
Net worth [3] 64,661,550 56,901,435
Total receipts [4] 417,490,766 443,351,714
Business receipts [4] 403,580,914 429,190,484
Interest received [4],[6] 2,067,609 1,798,075
Total deductions [4] 409,842,606 430,956,238
Cost of goods sold [4] 53,847,300 54,435,340
Interest paid 8,324,621 7,640,537
Net income (less deficit) [4] 7,649,931 12,335,681
Net income [4] 17,011,710 20,364,434
Deficit [4] 9,361,779 8,028,753
Total income tax [7] 1,663,812 1,775,506
Regular and alternative tax [8] 1,651,580 1,771,057
Total income tax after credits 1,559,356 1,741,421
ARTS, ENTERTAINMENT, AND
RECREATION [1]
Number of returns, total [2] 97,866 102,631
Number with net income [2] 44,318 48,884
Total assets [3] 75,631,069 78,565,805
Net worth [3] 19,953,303 19,144,846
Total receipts [4] 70,085,901 75,491,312
Business receipts [4] 64,157,666 69,089,923
Interest received [4],[6] 1,067,454 1,000,658
Total deductions [4] 69,649,259 75,071,517
Cost of goods sold [4] 14,012,402 14,108,775
Interest paid 3,133,918 3,330,751
Net income (less deficit) [4] 413,339 402,181
Net income [4] 5,038,654 5,233,174
Deficit [4] 4,625,314 4,830,992
Total income tax [7] 508,011 396,641
Regular and alternative tax [8] 494,747 392,960
Total income tax after credits 447,722 351,460
ACCOMMODATION, FOOD SERVICES, AND
DRINKING PLACES [1]
Number of returns, total [2] 257,525 259,465
Number with net income [2] 134,231 134,539
Total assets [3] 326,257,810 344,864,784
Net worth [3] 99,048,857 103,668,236
Total receipts [4] 375,040,371 353,715,274
Business receipts [4] 346,989,626 328,552,525
Interest received [4],[6] 4,529,172 3,978,882
Total deductions [4] 364,913,806 345,725,252
Cost of goods sold [4] 143,111,384 122,785,758
Interest paid 14,325,258 13,229,659
Net income (less deficit) [4] 10,316,662 8,198,950
Net income [4] 17,113,147 15,491,509
Deficit [4] 6,796,485 7,292,559
Total income tax [7] 3,104,821 2,623,444
Regular and alternative tax [8] 3,049,904 2,576,230
Total income tax after credits 2,390,708 1,947,518
OTHER SERVICES [1]
Number of returns, total [2] 316,138 325,602
Number with net income [2] 182,268 187,784
Total assets [3] 93,844,830 98,164,009
Net worth [3] 30,704,809 33,548,788
Total receipts [4] 170,060,184 174,835,529
Business receipts [4] 164,175,721 168,989,458
Interest received [4],[6] 1,561,266 840,414
Total deductions [4] 165,502,185 170,800,214
Cost of goods sold [4] 68,810,776 70,937,697
Interest paid 3,748,882 3,035,734
Net income (less deficit) [4] 4,547,256 4,039,477
Net income [4] 7,811,408 7,750,193
Deficit [4] 3,264,152 3,710,716
Total income tax [7] 697,705 616,629
Regular and alternative tax [8] 694,957 614,779
Total income tax after credits 674,380 580,567
See notes at end of this section.
Table 15.--Corporation Profits Before Tax per National Income and
Product Accounts (NIPA) and per SOI, and Income Subject to Tax per
SOI, Income Years 1960-2002
[All figures are estimates-money amounts are in billions of dollars]
Profits Net income Income
Income year before tax (less deficit) subject to tax
(per NIPA) [1],[2] (per SOI) [3] (per SOI) [3],[4]
(1) (2) (3)
1960 51.6 43.5 47.2
1961 51.6 45.9 47.9
1962 57.0 49.6 51.7
1963 62.1 54.3 54.3
1964 69.1 61.6 60.4
1965 80.2 73.9 70.8
1966 86.7 80.5 77.1
1967 83.5 78.2 74.8
1968 92.4 86.0 81.4
1969 91.4 80.2 81.2
1970 81.0 65.9 72.4
1971 92.9 79.7 83.2
1972 107.8 96.8 95.1
1973 134.8 120.4 115.5
1974 147.8 148.2 144.0
1975 145.5 142.6 146.6
1976 179.7 185.4 183.5
1977 210.4 219.2 212.5
1978 246.1 246.9 239.6
1979 271.9 284.6 279.4
1980 253.5 239.0 246.6
1981 243.7 213.6 241.5
1982 198.5 154.3 205.2
1983 233.9 188.3 218.7
1984 268.6 232.9 257.1
1985 257.4 240.1 266.1
1986 246.0 269.5 276.2
1987 317.6 328.2 311.8
1988 386.1 413.0 383.2
1989 383.7 389.0 371.1
1990 409.5 370.6 366.4
1991 423.0 344.9 350.0
1992 461.1 402.0 377.9
1993 517.1 498.2 436.8
1994 577.1 577.3 494.0
1995 674.3 714.2 564.7
1996 733.0 806.5 639.8
1997 798.2 915.4 683.8
1998 718.3 838.2 663.4
1999 775.9 929.0 693.7
2000 773.4 927.5 760.4
2001 707.9 (r) 603.6 635.3
2002 758.0 (r) 566.0 602.9
See notes at end of this section.
Table 16.--Nonprofit Charitable Organization and Domestic
Private Foundation Information Returns, and Tax-Exempt
Organization Business Income Tax Returns: Selected
Financial Data for Specified Income Years, 1985-2000
[All figures are estimates based on samples--money
amounts are in millions of dollars]
Item 1985 1990 1995 1997
(1) (2) (3) (4)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 106,449 141,757 180,931 198,957
Total assets, book value
[2] 423,544 697,315 1,143,079 1,438,977
Total liabilities [2] 186,390 321,984 512,383 624,978
Total fund balance or net
worth [2] 237,155 375,331 630,696 813,998
Total revenue 268,390 435,567 663,371 754,616
Program service
revenue [3] 167,893 306,899 443,052 486,407
Contributions, gifts,
and grants 55,771 85,332 127,743 146,171
Membership dues and
assessments 3,751 5,016 6,148 6,823
Other 40,975 38,320 86,428 115,215
Total expenses 244,214 409,447 604,645 677,143
Excess of revenue over
expenses (net) 24,175 26,120 58,725 77,473
DOMESTIC PRIVATE
FOUNDATION
INFORMATION RETURNS
Number of returns, total 31,171 40,105 47,917 55,113
Nonoperating
foundations [4] 28,599 36,880 43,966 50,541
Operating foundations
[4] 2,571 3,226 3,951 4,572
Total assets, book value
[2] 71,394 122,412 195,570 280,920
Total assets, fair market
value [2] 94,996 150,997 242,917 342,689
Investments in
securities [2] 73,294 114,969 190,739 272,412
Total revenue 16,193 19,006 30,814 55,460
Total expenses 7,141 11,285 17,189 22,414
Contributions, gifts,
and grants paid 5,171 8,560 12,256 16,421
Excess of revenue over
expenses (net) 9,053 7,721 13,626 33,046
Net investment income [5] 9,995 11,931 20,355 34,801
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total n.a. 31,091 36,394 39,302
With unrelated
business income
taxable income n.a. 14,557 18,157 20,827
Without unrelated
business taxable
income n.a. 16,534 18,237 18,475
Gross unrelated business
income [7] n.a. 3,511 6,280 7,809
Total deductions
[7],[8],[9] n.a. 3,513 5,787 6,903
Unrelated business
taxable income
(less deficit) [8] n.a. -2 493 905
Unrelated business
taxable income n.a. 389 893 1,375
Deficit [8] n.a. 391 400 469
Unrelated business
income tax n.a. 99 277 418
Total tax [10] n.a. 99 277 423
Item 1998 1999 2000
(5) (6) (7)
NONPROFIT CHARITABLE
ORGANIZATION
INFORMATION RETURNS [1]
Number of returns 207,272 211,615 230,159
Total assets, book value
[2] 1,351,541 1,453,675 1,562,536
Total liabilities [2] 459,188 481,444 539,367
Total fund balance or net
worth [2] 892,353 972,232 1,023,169
Total revenue 752,044 800,676 866,208
Program service
revenue [3] 502,832 518,111 579,081
Contributions, gifts,
and grants 161,751 174,992 199,076
Membership dues and
assessments 6,952 6,331 6,660
Other 80,508 101,242 81,392
Total expenses 684,566 714,487 796,434
Excess of revenue over
expenses (net) 67,478 86,189 69,775
DOMESTIC PRIVATE
FOUNDATION
INFORMATION RETURNS
Number of returns, total 56,658 62,694 66,738
Nonoperating
foundations [4] 52,460 58,840 61,501
Operating foundations
[4] 4,198 3,854 5,238
Total assets, book value
[2] 325,672 384,565 409,524
Total assets, fair market
value [2] 397,084 466,863 471,646 (r)
Investments in
securities [2] 317,900 363,442 361,418 (r)
Total revenue 59,735 83,286 72,780
Total expenses 25,902 33,876 37,434
Contributions, gifts,
and grants paid 19,394 22,763 27,564
Excess of revenue over
expenses (net) 33,833 49,410 35,346
Net investment income [5] 39,313 57,142 48,830
TAX-EXEMPT ORGANIZATION
UNRELATED BUSINESS
INCOME TAX RETURNS [6]
Number of returns, total 46,208 42,151 38,567
With unrelated
business income
taxable income 24,332 20,718 19,336
Without unrelated
business taxable
income 21,876 21,433 19,231
Gross unrelated business
income [7] 7,585 7,722 8,413
Total deductions
[7],[8],[9] 6,484 6,835 7,703
Unrelated business
taxable income
(less deficit) [8] 1,100 887 710
Unrelated business
taxable income 1,670 1,485 1,427
Deficit [8] 569 598 717
Unrelated business
income tax 506 423 406
Total tax [10] 464 422 403
See notes at end of this section.
Table 17.--Estate Tax Returns as a Percentage of Adult Deaths,
Selected Years of Death, 1934-2000
[Money amounts are in thousand of dollars [1]]
Taxable estate tax
returns [4],[5]
Total Percentage
Selected year adult of adult
of death [2] deaths [3] Number deaths
(1) (2) (3)
1934 983,970 8,655 0.88
1935 1,172,245 9,137 0.78
1936 1,257,290 12,010 0.96
1937 1,237,585 13,220 1.07
1938 1,181,275 12,720 1.08
1939 1,205,072 12,907 1.07
1940 1,237,186 13,336 1.08
1941 1,216,855 13,493 1.11
1942 1,211,391 12,726 1.05
1943 1,277,009 12,154 0.95
1944 1,238,917 13,869 1.12
1946 1,239,713 18,232 1.47
1947 1,278,856 19,742 1.54
1948 1,283,601 17,469 1.36
1949 1,285,684 17,411 1.35
1950 1,304,343 18,941 1.45
1953 1,237,741 24,997 2.02
1954 1,332,412 25,143 1.89
1956 1,289,193 32,131 2.49
1958 1,358,375 38,515 2.84
1960 1,426,148 45,439 3.19
1962 1,483,846 55,207 3.72
1965 1,578,813 67,404 4.27
1969 1,796,055 93,424 5.20
1972 1,854,146 120,761 6.51
1976 1,819,107 139,115 7.65
1982 1,897,820 34,426 1.81
1983 1,945,913 34,899 1.79
1984 1,968,128 30,436 1.55
1985 2,015,070 22,326 1.11
1986 2,033,978 21,923 1.08
1987 2,053,084 18,157 0.88
1988 2,096,704 20,864 1.00
1989 2,079,035 23,096 1.11
1990 2,079,034 24,647 1.19
1991 2,101,746 26,680 1.27
1992 2,111,617 27,235 1.29
1993 2,204,366 32,062 1.45
1994 2,216,736 32,565 1.47
1995 2,252,471 36,651 1.63
1996 2,314,254 41,714 1.80
1997 2,258,366 47,800 2.12
1998 2,282,055 49,913 2.19
1999 2,336,840 53,819 2.30
2000 2,349,361 51,159 2.18
Taxable estate tax returns [4],[5]
Selected year Total gross estate at Estate tax after
of death [2] date of death credits
(4) (5)
1934 2,197,941 153,763
1935 2,084,269 195,301
1936 2,561,906 305,784
1937 2,844,112 314,620
1938 2,564,072 276,707
1939 2,441,960 250,360
1940 2,578,314 291,758
1941 2,550,473 308,342
1942 2,452,340 362,164
1943 2,720,000 404,638
1944 3,245,624 531,052
1946 3,993,298 621,966
1947 4,445,326 714,707
1948 4,271,852 567,421
1949 4,126,358 483,520
1950 4,655,892 577,401
1953 6,287,867 778,504
1954 6,387,246 778,342
1956 8,903,611 1,176,710
1958 9,995,884 1,185,620
1960 12,733,459 1,618,548
1962 14,713,504 1,840,972
1965 18,820,065 2,414,310
1969 23,459,524 2,999,965
1972 33,293,565 4,153,250
1976 40,578,379 4,979,112
1982 31,903,845 4,937,216
1983 33,434,470 5,073,787
1984 34,201,557 5,012,750
1985 35,168,822 6,044,292
1986 37,799,304 6,276,800
1987 40,907,217 6,392,989
1988 43,413,056 7,432,376
1989 51,062,975 8,953,181
1990 53,698,028 9,217,499
1991 55,363,655 9,617,366
1992 59,707,135 10,474,949
1993 72,047,377 12,559,769
1994 69,492,783 12,312,421
1995 78,756,293 14,259,048
1996 95,003,317 16,336,256
1997 104,860,580 19,957,705
1998 117,965,303 22,676,230
1999 135,076,422 24,809,821
2000 126,095,812 24,032,595
See notes at end of this section.
Table 18.--Treasury Department Gross Tax Collections: Amount
Collected by Quarter and Fiscal Year, 1987-2004
[Money amounts are in millions of dollars]
Amount collected by
type of return
Individual
Quarter and fiscal year Total [1] income taxes [2]
(1) (2)
FISCAL YEAR 1987, TOTAL [4] 886,290 465,452
October 1986 - December 1986 180,580 92,346
January 1987 - March 1987 209,032 105,483
April 1987 - June 1987 285,477 164,008
July 1987 - September 1987 [4] 211,201 103,615
FISCAL YEAR 1988, TOTAL 945,614 473,667
October 1987 - December 1987 200,006 97,479
January 1988 - March 1988 222,784 111,215
April 1988 - June 1988 298,938 160,018
July 1988 - September 1988 223,886 104,955
FISCAL YEAR 1989, TOTAL 1,024,718 515,732
October 1988 - December 1988 216,503 104,522
January 1989 - March 1989 238,279 114,475
April 1989 - June 1989 334,878 180,947
July 1989 - September 1989 235,059 115,788
FISCAL YEAR 1990, TOTAL 1,066,600 540,228
October 1989 - December 1989 222,867 110,077
January 1990 - March 1990 251,924 127,277
April 1990 - June 1990 343,976 181,180
July 1990 - September 1990 247,833 121,694
FISCAL YEAR 1991, TOTAL 1,099,746 546,877
October 1990 - December 1990 242,792 118,047
January 1991 - March 1991 257,078 119,891
April 1991 - June 1991 338,591 181,949
July 1991 - September 1991 261,284 126,990
FISCAL YEAR 1992, TOTAL 1,134,195 557,723
October 1991 - December 1991 249,845 117,980
January 1992 - March 1992 266,984 136,220
April 1992 - June 1992 348,986 173,437
July 1992 - September 1992 268,380 130,086
FISCAL YEAR 1993, TOTAL 1,190,673 585,774
October 1992 - December 1992 262,404 124,812
January 1993 - March 1993 285,925 154,596
April 1993 - June 1993 354,070 168,977
July 1993 - September 1993 288,274 137,389
FISCAL YEAR 1994, TOTAL 1,290,246 619,819
October 1993 - December 1993 282,891 132,790
January 1994 - March 1994 309,746 160,382
April 1994 - June 1994 386,403 182,996
July 1994 - September 1994 311,205 143,651
FISCAL YEAR 1995, TOTAL 1,390,048 675,779
October 1994 - December 1994 301,238 138,454
January 1995 - March 1995 329,624 169,977
April 1995 - June 1995 432,556 214,105
July 1995 - September 1995 326,630 153,243
FISCAL YEAR 1996, TOTAL 1,500,351 745,313
October 1995 - December 1995 320,038 148,203
January 1996 - March 1996 349,683 184,419
April 1996 - June 1996 474,823 242,754
July 1996 - September 1996 355,808 169,937
FISCAL YEAR 1997, TOTAL 1,637,157 825,021
October 1996 - December 1996 345,447 157,767
January 1997 - March 1997 379,827 197,477
April 1997 - June 1997 526,490 285,884
July 1997 - September 1997 385,392 183,893
FISCAL YEAR 1998, TOTAL 1,782,997 928,066
October 1997 - December 1997 381,995 180,507
January 1998 - March 1998 412,808 216,994
April 1998 - June 1998 578,540 319,050
July 1998 - September 1998 409,655 211,515
FISCAL YEAR 1999, TOTAL 1,917,643 1,002,186
October 1998 - December 1998 410,884 192,843
January 1999 - March 1999 444,224 239,680
April 1999 - June 1999 616,626 351,720
July 1999 - September 1999 445,908 217,943
FISCAL YEAR 2000, TOTAL 2,112,755 1,137,078
October 1999 - December 1999 442,745 222,369
January 2000 - March 2000 490,661 265,193
April 2000 - June 2000 690,101 403,071
July 2000 - September 2000 489,248 246,445
FISCAL YEAR 2001, TOTAL 2,144,654 1,178,210
October 2000 - December 2000 466,710 228,483
January 2001 - March 2001 523,566 285,417
April 2001 - June 2001 709,403 425,471
July 2001 - September 2001 444,976 238,839
FISCAL YEAR 2002, TOTAL 2,033,661 1,037,734
October 2001 - December 2001 477,215 235,729
January 2002 - March 2002 494,506 250,689
April 2002 - June 2002 599,650 324,735
July 2002 - September 2002 462,289 226,580
FISCAL YEAR 2003, TOTAL 1,969,648 987,209
October 2002 - December 2002 444,259 209,947
January 2003 - March 2003 480,840 252,412
April 2003 - June 2003 596,078 310,723
July 2003 - September 2003 448,471 214,128
FISCAL YEAR 2004
October 2003 - December 2003 453,625 211,414
January 2004 - March 2004 489,927 253,054
Amount collected by
type of return
Excise
taxes
Internal
Corporation Revenue
Quarter and fiscal year income taxes [3] Service
[1],[4]
(3) (4)
FISCAL YEAR 1987, TOTAL [4] 102,859 33,311
October 1986 - December 1986 22,466 8,281
January 1987 - March 1987 22,649 7,925
April 1987 - June 1987 29,748 8,493
July 1987 - September 1987 [4] 27,996 8,612
FISCAL YEAR 1988, TOTAL 109,683 25,934
October 1987 - December 1987 24,828 6,475
January 1988 - March 1988 22,006 5,304
April 1988 - June 1988 35,991 6,550
July 1988 - September 1988 26,858 7,605
FISCAL YEAR 1989, TOTAL 117,015 25,977
October 1988 - December 1988 29,551 6,657
January 1989 - March 1989 20,760 6,098
April 1989 - June 1989 40,825 6,899
July 1989 - September 1989 25,879 6,324
FISCAL YEAR 1990, TOTAL 110,017 27,139
October 1989 - December 1989 26,390 6,184
January 1990 - March 1990 21,433 5,668
April 1990 - June 1990 37,398 8,143
July 1990 - September 1990 24,796 6,944
FISCAL YEAR 1991, TOTAL 113,599 30,452
October 1990 - December 1990 29,248 6,363
January 1991 - March 1991 22,974 7,107
April 1991 - June 1991 35,953 7,545
July 1991 - September 1991 25,423 9,436
FISCAL YEAR 1992, TOTAL 117,951 33,566
October 1991 - December 1991 28,571 8,238
January 1992 - March 1992 19,751 8,159
April 1992 - June 1992 41,930 8,311
July 1992 - September 1992 27,699 8,858
FISCAL YEAR 1993, TOTAL 131,548 34,962
October 1992 - December 1992 30,324 8,388
January 1993 - March 1993 21,124 8,317
April 1993 - June 1993 47,920 8,739
July 1993 - September 1993 32,180 9,518
FISCAL YEAR 1994, TOTAL 154,205 43,005
October 1993 - December 1993 36,088 9,907
January 1994 - March 1994 24,883 9,932
April 1994 - June 1994 55,652 10,629
July 1994 - September 1994 37,582 12,536
FISCAL YEAR 1995, TOTAL 174,422 44,981
October 1994 - December 1994 40,811 11,029
January 1995 - March 1995 26,137 10,791
April 1995 - June 1995 65,995 11,116
July 1995 - September 1995 41,479 12,045
FISCAL YEAR 1996, TOTAL 189,055 42,222
October 1995 - December 1995 46,823 11,409
January 1996 - March 1996 27,971 9,939
April 1996 - June 1996 68,509 9,835
July 1996 - September 1996 45,752 11,039
FISCAL YEAR 1997, TOTAL 204,492 44,806
October 1996 - December 1996 49,612 10,052
January 1997 - March 1997 31,359 10,762
April 1997 - June 1997 75,093 11,600
July 1997 - September 1997 48,428 12,393
FISCAL YEAR 1998, TOTAL 213,270 45,643
October 1997 - December 1997 56,228 12,424
January 1998 - March 1998 33,640 11,424
April 1998 - June 1998 75,714 12,575
July 1998 - September 1998 47,688 9,220
FISCAL YEAR 1999, TOTAL 216,325 58,586
October 1998 - December 1998 56,474 18,017
January 1999 - March 1999 33,958 12,179
April 1999 - June 1999 72,904 13,366
July 1999 - September 1999 52,989 15,023
FISCAL YEAR 2000, TOTAL 235,655 54,811
October 1999 - December 1999 57,122 12,611
January 2000 - March 2000 39,584 13,107
April 2000 - June 2000 79,583 13,608
July 2000 - September 2000 59,366 15,484
FISCAL YEAR 2001, TOTAL 186,732 52,419
October 2000 - December 2000 64,597 12,574
January 2001 - March 2001 38,239 13,436
April 2001 - June 2001 64,709 12,369
July 2001 - September 2001 19,187 14,040
FISCAL YEAR 2002, TOTAL 211,438 52,137
October 2001 - December 2001 71,783 8,070
January 2002 - March 2002 38,760 15,632
April 2002 - June 2002 55,496 13,486
July 2002 - September 2002 45,399 14,949
FISCAL YEAR 2003, TOTAL 194,146 52,771
October 2002 - December 2002 51,821 12,461
January 2003 - March 2003 31,309 12,017
April 2003 - June 2003 67,381 12,821
July 2003 - September 2003 43,636 15,473
FISCAL YEAR 2004
October 2003 - December 2003 59,746 12,613
January 2004 - March 2004 33,289 13,018
Amount collected by type of return
Excise
taxes
Alcohol
and
Tobacco Employment Estate and
Quarter and fiscal year Tax and taxes [5] gift taxes
Trade
Bureau [4]
(5) (6) (7)
FISCAL YEAR 1987, TOTAL [4] (4) 277,000 7,668
October 1986 - December 1986 N/A 55,615 1,872
January 1987 - March 1987 N/A 71,156 1,819
April 1987 - June 1987 N/A 81,139 2,089
July 1987 - September 1987 [4] (4) 69,090 1,888
FISCAL YEAR 1988, TOTAL 10,507 318,039 7,784
October 1987 - December 1987 2,911 66,500 1,813
January 1988 - March 1988 2,337 80,161 1,761
April 1988 - June 1988 2,763 91,426 2,190
July 1988 - September 1988 2,496 79,952 2,020
FISCAL YEAR 1989, TOTAL 11,397 345,626 8,973
October 1988 - December 1988 2,985 70,632 2,156
January 1989 - March 1989 2,395 92,587 1,964
April 1989 - June 1989 3,401 100,077 2,729
July 1989 - September 1989 2,615 82,329 2,124
FISCAL YEAR 1990, TOTAL 10,235 367,219 11,762
October 1989 - December 1989 2,790 74,982 2,444
January 1990 - March 1990 2,187 92,868 2,291
April 1990 - June 1990 2,690 110,281 4,284
July 1990 - September 1990 2,568 89,088 2,743
FISCAL YEAR 1991, TOTAL 12,895 384,451 11,473
October 1990 - December 1990 2,753 83,646 2,735
January 1991 - March 1991 2,919 101,569 2,618
April 1991 - June 1991 3,545 106,426 3,173
July 1991 - September 1991 3,678 92,810 2,947
FISCAL YEAR 1992, TOTAL 13,395 400,081 11,479
October 1991 - December 1991 3,572 88,749 2,735
January 1992 - March 1992 2,823 97,425 2,606
April 1992 - June 1992 3,539 118,503 3,266
July 1992 - September 1992 3,461 95,404 2,872
FISCAL YEAR 1993, TOTAL 13,987 411,511 12,891
October 1992 - December 1992 3,581 92,284 3,015
January 1993 - March 1993 3,074 96,042 2,772
April 1993 - June 1993 3,776 120,767 3,891
July 1993 - September 1993 3,556 102,418 3,213
FISCAL YEAR 1994, TOTAL 13,779 443,831 15,607
October 1993 - December 1993 3,525 97,012 3,569
January 1994 - March 1994 3,009 108,037 3,503
April 1994 - June 1994 3,592 128,665 4,869
July 1994 - September 1994 3,653 110,117 3,666
FISCAL YEAR 1995, TOTAL 14,317 465,405 15,144
October 1994 - December 1994 3,791 103,537 3,616
January 1995 - March 1995 2,982 116,503 3,234
April 1995 - June 1995 3,603 133,357 4,380
July 1995 - September 1995 3,941 112,008 3,914
FISCAL YEAR 1996, TOTAL 13,805 492,365 17,592
October 1995 - December 1995 3,411 106,200 3,992
January 1996 - March 1996 2,959 120,783 3,612
April 1996 - June 1996 3,532 144,825 5,368
July 1996 - September 1996 3,903 120,557 4,620
FISCAL YEAR 1997, TOTAL 13,883 528,597 20,356
October 1996 - December 1996 3,261 120,284 4,471
January 1997 - March 1997 3,052 132,838 4,339
April 1997 - June 1997 3,524 144,048 6,341
July 1997 - September 1997 4,046 131,426 5,206
FISCAL YEAR 1998, TOTAL 13,588 557,799 24,631
October 1997 - December 1997 3,181 124,315 5,340
January 1998 - March 1998 2,968 142,512 5,270
April 1998 - June 1998 3,581 159,632 7,988
July 1998 - September 1998 3,858 131,341 6,033
FISCAL YEAR 1999, TOTAL 13,490 598,670 28,386
October 1998 - December 1998 3,216 133,695 6,639
January 1999 - March 1999 2,915 149,408 6,084
April 1999 - June 1999 3,457 166,086 9,093
July 1999 - September 1999 3,903 149,480 6,570
FISCAL YEAR 2000, TOTAL 15,838 639,652 29,722
October 1999 - December 1999 3,523 139,310 7,810
January 2000 - March 2000 3,540 162,816 6,421
April 2000 - June 2000 4,217 180,645 8,977
July 2000 - September 2000 4,558 156,881 6,514
FISCAL YEAR 2001, TOTAL 15,822 682,223 29,248
October 2000 - December 2000 3,782 150,175 7,099
January 2001 - March 2001 3,472 176,339 6,663
April 2001 - June 2001 4,137 193,561 9,156
July 2001 - September 2001 4,531 162,148 6,331
FISCAL YEAR 2002, TOTAL 17,034 688,077 27,242
October 2001 - December 2001 3,756 151,079 6,798
January 2002 - March 2002 3,957 178,982 6,486
April 2002 - June 2002 4,480 194,045 7,408
July 2002 - September 2002 4,841 163,971 6,549
FISCAL YEAR 2003, TOTAL 16,719 695,976 22,827
October 2002 - December 2002 3,791 160,448 5,792
January 2003 - March 2003 3,808 175,609 5,684
April 2003 - June 2003 4,336 194,902 5,916
July 2003 - September 2003 4,783 165,016 5,435
FISCAL YEAR 2004
October 2003 - December 2003 3,957 159,894 6,000
January 2004 - March 2004 3,745 180,871 5,950
See notes at end of this section.
Table 19.--Internal Revenue Tax Refunds: Amount Refunded by
Quarter and Fiscal Year, 1987-2004
[Money amounts are in millions of dollars]
Amount refunded
by type of return
Individual Corporation
Quarter and fiscal year Total [1] income income
taxes [2] taxes [3]
(1) (2) (3)
FISCAL YEAR 1987, TOTAL 96,969 73,583 19,891
October 1986 - December 1986 8,668 3,406 4,789
January 1987 - March 1987 28,422 22,198 5,296
April 1987 - June 1987 50,063 42,858 5,948
July 1987 - September 1987 9,816 5,121 3,858
FISCAL YEAR 1988, TOTAL 94,480 74,399 16,477
October 1987 - December 1987 7,701 3,437 3,727
January 1988 - March 1988 27,798 21,744 5,248
April 1988 - June 1988 49,202 43,769 3,848
July 1988 - September 1988 9,776 5,449 3,654
FISCAL YEAR 1989, TOTAL 93,613 73,597 14,921
October 1988 - December 1988 8,380 3,362 4,461
January 1989 - March 1989 32,041 26,759 4,462
April 1989 - June 1989 43,538 38,895 3,849
July 1989 - September 1989 9,654 4,581 2,149
FISCAL YEAR 1990, TOTAL 99,656 76,065 18,324
October 1989 - December 1989 8,487 3,094 4,605
January 1990 - March 1990 37,121 31,367 4,922
April 1990 - June 1990 43,308 36,952 4,209
July 1990 - September 1990 10,740 4,652 4,588
FISCAL YEAR 1991, TOTAL 104,380 82,877 17,440
October 1990 - December 1990 8,284 3,367 4,148
January 1991 - March 1991 38,020 32,811 4,286
April 1991 - June 1991 47,962 41,638 4,748
July 1991 - September 1991 10,114 5,061 4,258
FISCAL YEAR 1992, TOTAL 113,108 88,624 19,688
October 1991 - December 1991 10,072 3,607 5,639
January 1992 - March 1992 44,657 38,183 5,750
April 1992 - June 1992 47,817 42,231 4,596
July 1992 - September 1992 10,562 4,603 3,703
FISCAL YEAR 1993, TOTAL 93,580 74,234 16,035
October 1992 - December 1992 7,891 3,081 4,190
January 1993 - March 1993 37,213 31,503 4,971
April 1993 - June 1993 39,325 35,353 3,195
July 1993 - September 1993 9,151 4,297 3,679
FISCAL YEAR 1994, TOTAL 96,980 75,935 16,251
October 1993 - December 1993 7,329 2,322 4,176
January 1994 - March 1994 34,614 27,859 5,800
April 1994 - June 1994 43,804 40,876 2,109
July 1994 - September 1994 11,233 4,878 4,165
FISCAL YEAR 1995, TOTAL 108,035 84,056 19,350
October 1994 - December 1994 9,086 3,440 4,909
January 1995 - March 1995 35,791 27,642 6,370
April 1995 - June 1995 53,388 47,433 4,904
July 1995 - September 1995 9,770 5,541 3,167
FISCAL YEAR 1996, TOTAL 132,710 107,361 19,201
October 1995 - December 1995 11,149 4,133 5,391
January 1996 - March 1996 48,625 41,633 6,103
April 1996 - June 1996 61,612 56,319 4,363
July 1996 - September 1996 11,324 5,276 3,344
FISCAL YEAR 1997, TOTAL 142,599 113,083 24,046
October 1996 - December 1996 13,306 4,460 8,082
January 1997 - March 1997 58,345 51,442 5,771
April 1997 - June 1997 57,421 51,980 4,399
July 1997 - September 1997 13,525 5,201 5,794
FISCAL YEAR 1998, TOTAL 153,828 119,499 27,560
October 1997 - December 1997 10,680 4,369 5,496
January 1998 - March 1998 66,516 56,124 9,326
April 1998 - June 1998 59,172 52,613 5,506
July 1998 - September 1998 17,460 6,393 7,232
FISCAL YEAR 1999, TOTAL 185,282 146,406 34,062
October 1998 - December 1998 15,684 5,010 9,885
January 1999 - March 1999 77,493 65,467 10,648
April 1999 - June 1999 76,729 68,418 7,139
July 1999 - September 1999 15,376 7,511 6,390
FISCAL YEAR 2000, TOTAL 195,751 157,837 30,382
October 1999 - December 1999 16,453 6,590 8,844
January 2000 - March 2000 94,728 84,290 8,933
April 2000 - June 2000 67,353 59,386 6,625
July 2000 - September 2000 17,217 7,571 5,980
FISCAL YEAR 2001, TOTAL 252,787 205,690 37,941
October 2000 - December 2000 17,859 6,685 10,148
January 2001 - March 2001 102,741 87,193 13,984
April 2001 - June 2001 75,813 66,964 7,409
July 2001 - September 2001 56,374 44,848 6,400
FISCAL YEAR 2002, TOTAL 257,644 183,891 66,758
October 2001 - December 2001 26,567 8,665 16,659
January 2002 - March 2002 94,761 76,571 16,658
April 2002 - June 2002 107,211 87,192 18,498
July 2002 - September 2002 29,105 11,463 14,942
FISCAL YEAR 2003, TOTAL 296,064 223,317 65,332
October 2002 - December 2002 32,964 11,292 20,580
January 2003 - March 2003 126,113 105,124 19,587
April 2003 - June 2003 98,530 81,958 14,958
July 2003 - September 2003 38,457 24,943 10,207
FISCAL YEAR 2004
October 2003 - December 2003 30,851 10,930 18,913
January 2004 - March 2004 127,181 116,146 9,528
Amount refunded
by type of return
Excise
Quarter and fiscal year taxes Employment Estate and
[1],[4] taxes [5] gift taxes
(4) (5) (6)
FISCAL YEAR 1987, TOTAL 1,381 1,900 214
October 1986 - December 1986 111 312 50
January 1987 - March 1987 479 393 56
April 1987 - June 1987 332 869 57
July 1987 - September 1987 459 326 52
FISCAL YEAR 1988, TOTAL 1,114 2,263 227
October 1987 - December 1987 207 275 55
January 1988 - March 1988 198 553 55
April 1988 - June 1988 421 1,114 50
July 1988 - September 1988 288 321 67
FISCAL YEAR 1989, TOTAL 2,054 2,771 269
October 1988 - December 1988 118 359 80
January 1989 - March 1989 182 570 67
April 1989 - June 1989 350 381 63
July 1989 - September 1989 1,404 1,461 59
FISCAL YEAR 1990, TOTAL 2,261 2,677 329
October 1989 - December 1989 300 409 79
January 1990 - March 1990 342 423 67
April 1990 - June 1990 549 1,492 106
July 1990 - September 1990 1,070 353 77
FISCAL YEAR 1991, TOTAL 1,188 2,471 404
October 1990 - December 1990 344 323 102
January 1991 - March 1991 293 538 92
April 1991 - June 1991 226 1,249 101
July 1991 - September 1991 325 361 109
FISCAL YEAR 1992, TOTAL 1,997 2,398 401
October 1991 - December 1991 379 346 101
January 1992 - March 1992 201 430 93
April 1992 - June 1992 476 399 115
July 1992 - September 1992 941 1,223 92
FISCAL YEAR 1993, TOTAL 958 1,969 384
October 1992 - December 1992 208 324 88
January 1993 - March 1993 239 396 104
April 1993 - June 1993 290 397 90
July 1993 - September 1993 221 852 102
FISCAL YEAR 1994, TOTAL 1,877 2,477 441
October 1993 - December 1993 394 324 113
January 1994 - March 1994 403 445 107
April 1994 - June 1994 333 393 93
July 1994 - September 1994 747 1,315 128
FISCAL YEAR 1995, TOTAL 2,223 1,972 434
October 1994 - December 1994 319 304 114
January 1995 - March 1995 926 753 101
April 1995 - June 1995 500 443 108
July 1995 - September 1995 478 472 111
FISCAL YEAR 1996, TOTAL 2,075 3,584 489
October 1995 - December 1995 361 1,152 112
January 1996 - March 1996 239 538 112
April 1996 - June 1996 355 454 121
July 1996 - September 1996 1,120 1,440 144
FISCAL YEAR 1997, TOTAL 1,790 3,104 576
October 1996 - December 1996 155 433 176
January 1997 - March 1997 493 552 87
April 1997 - June 1997 375 522 146
July 1997 - September 1997 767 1,596 167
FISCAL YEAR 1998, TOTAL 1,600 4,562 609
October 1997 - December 1997 165 499 151
January 1998 - March 1998 266 670 130
April 1998 - June 1998 188 683 182
July 1998 - September 1998 981 2,708 146
FISCAL YEAR 1999, TOTAL 1,690 2,470 654
October 1998 - December 1998 143 455 191
January 1999 - March 1999 508 741 129
April 1999 - June 1999 369 646 157
July 1999 - September 1999 670 628 177
FISCAL YEAR 2000, TOTAL 1,802 4,957 773
October 1999 - December 1999 176 613 230
January 2000 - March 2000 539 791 175
April 2000 - June 2000 388 773 181
July 2000 - September 2000 699 2,780 187
FISCAL YEAR 2001, TOTAL 1,948 6,283 925
October 2000 - December 2000 232 549 245
January 2001 - March 2001 468 897 199
April 2001 - June 2001 465 789 186
July 2001 - September 2001 783 4,048 295
FISCAL YEAR 2002, TOTAL 2,248 3,944 803
October 2001 - December 2001 321 700 222
January 2002 - March 2002 545 821 166
April 2002 - June 2002 625 668 228
July 2002 - September 2002 758 1,754 188
FISCAL YEAR 2003, TOTAL 2,026 4,445 944
October 2002 - December 2002 215 609 268
January 2003 - March 2003 526 685 191
April 2003 - June 2003 607 789 217
July 2003 - September 2003 677 2,362 268
FISCAL YEAR 2004
October 2003 - December 2003 220 562 226
January 2004 - March 2004 580 755 172
See notes at end of this section.
Table 20.--Individual Income Tax Refund Offsets for Repayment of
Specific Outstanding Taxpayer Obligations or Debts, by Selected
Type of Program or U.S. Government Agency to Which
Amount was Owed, Calendar Years of Offset, 1986-2003 [1]
[Money amounts are in thousands of dollars]
Refund
Selected program or agency Number of offset
offsets [2] amount [3]
1986
(1) (2)
Total 882,797 456,998
Department of Health and Human
Services [4] 604,425 307,764
Child support (TANF) [5] 533,051 258,192
Child support (non-TANF) [6] 71,374 49,572
Program support center [7] N/A N/A
Social Security
Administration [4] N/A N/A
Department of Veterans Affairs 17,027 8,241
Department of Education 243,135 127,585
Small Business Administration 8,642 6,521
Department of Housing and
Urban Development 7,673 5,630
Department of Agriculture 1,895 1,256
Food and Consumer Service N/A N/A
Department of Defense [8] N/A N/A
All other N/A N/A
Refund
Selected program or agency Number of offset
offsets [2] amount [3]
1987
(3) (4)
Total 1,150,365 566,175
Department of Health and Human
Services [4] 664,534 342,523
Child support (TANF) [5] 556,312 269,212
Child support (non-TANF) [6] 108,160 73,216
Program support center [7] 62 95
Social Security
Administration [4] N/A N/A
Department of Veterans Affairs 129,466 54,302
Department of Education 278,490 137,425
Small Business Administration 5,834 4,031
Department of Housing and
Urban Development 9,501 6,604
Department of Agriculture 6,505 3,446
Food and Consumer Service N/A N/A
Department of Defense [8] 54,950 17,561
All other 1,085 282
Refund
Selected program or agency Number of offset Number of
offsets [2] amount [3] offsets [2]
1988 1989
(5) (6) (7)
Total 1,194,901 637,504 1,259,297
Department of Health and Human
Services [4] 737,731 407,815 779,554
Child support (TANF) [5] 604,645 320,298 627,403
Child support (non-TANF) [6] 132,875 87,201 151,680
Program support center [7] 211 316 471
Social Security
Administration [4] N/A N/A N/A
Department of Veterans Affairs 52,602 23,268 56,085
Department of Education 315,742 167,990 334,740
Small Business Administration 3,949 2,530 3,816
Department of Housing and
Urban Development 10,653 7,948 11,441
Department of Agriculture 4,838 2,669 66,269
Food and Consumer Service N/A N/A N/A
Department of Defense [8] 59,533 18,202 61,804
All other 9,853 6,951 7,392
Refund Refund
Selected program or agency offset Number of offset
amount [3] offsets [2] amount [3]
1989 1990
(8) (9) (10)
Total 708,545 1,402,111 804,906
Department of Health and Human
Services [4] 449,627 831,966 483,474
Child support (TANF) [5] 350,598 651,893 365,613
Child support (non-TANF) [6] 98,407 179,611 117,249
Program support center [7] 622 462 612
Social Security
Administration [4] N/A N/A N/A
Department of Veterans Affairs 27,209 50,004 23,265
Department of Education 191,940 432,139 257,392
Small Business Administration 2,648 3,403 2,307
Department of Housing and
Urban Development 8,602 10,850 8,076
Department of Agriculture 24,189 7,548 6,056
Food and Consumer Service N/A N/A N/A
Department of Defense [8] 21,622 57,952 19,777
All other 4,330 8,249 4,559
Refund
Selected program or agency Number of offset Number of
offsets [2] amount [3] offsets [2]
1991 1992
(11) (12) (13)
Total 1,565,432 946,210 1,921,944
Department of Health and Human
Services [4] 869,941 523,953 1,070,999
Child support (TANF) [5] 672,801 392,802 737,254
Child support (non-TANF) [6] 196,381 130,348 254,435
Program support center [7] 759 803 618
Social Security
Administration [4] N/A N/A 78,692
Department of Veterans Affairs 38,987 17,684 29,103
Department of Education 575,578 363,968 720,326
Small Business Administration 2,374 1,640 2,218
Department of Housing and
Urban Development 11,250 8,380 13,520
Department of Agriculture 8,559 7,551 20,262
Food and Consumer Service N/A N/A 9,740
Department of Defense [8] 49,085 18,116 54,509
All other 9,628 4,918 11,007
Refund Refund
Selected program or agency offset Number of offset
amount [3] offsets [2] amount [3]
1992 1993
(14) (15) (16)
Total 1,262,622 1,758,162 1,160,397
Department of Health and Human
Services [4] 683,656 947,133 619,648
Child support (TANF) [5] 464,462 701,598 448,560
Child support (non-TANF) [6] 178,198 244,780 170,404
Program support center [7] 646 755 684
Social Security
Administration [4] 40,350 28,791 13,931
Department of Veterans Affairs 13,122 33,844 10,914
Department of Education 516,213 651,056 472,928
Small Business Administration 1,609 1,853 1,355
Department of Housing and
Urban Development 10,815 11,399 8,963
Department of Agriculture 12,034 28,969 13,075
Food and Consumer Service 3,061 21,828 7,213
Department of Defense [8] 19,198 46,125 14,829
All other 5,975 8,992 4,754
Refund
Selected program or agency Number of offset Number of
offsets [2] amount [3] offsets [2]
1994 1995
(17) (18) (19)
Total 2,009,877 1,379,675 2,188,257
Department of Health and Human
Services [4] 1,017,452 701,529 1,165,444
Child support (TANF) [5] 749,269 507,047 848,166
Child support (non-TANF) [6] 267,546 193,939 316,707
Program support center [7] 637 543 571
Social Security
Administration [4] 19,722 10,297 16,092
Department of Veterans Affairs 35,368 9,973 45,761
Department of Education 781,829 582,662 778,446
Small Business Administration 2,228 1,834 2,567
Department of Housing and
Urban Development 10,454 9,090 10,676
Department of Agriculture 73,452 33,382 73,644
Food and Consumer Service 66,726 27,618 66,449
Department of Defense [8] 59,459 25,345 85,023
All other 9,913 5,563 10,594
Refund Refund
Selected program or agency offset Number of offset
amount [3] offsets [2] amount [3]
1995 1996
(20) (21) (22)
Total 1,505,736 2,120,935 1,678,504
Department of Health and Human
Services [4] 828,631 1,241,395 1,019,612
Child support (TANF) [5] 591,854 879,143 716,637
Child support (non-TANF) [6] 236,198 361,453 302,146
Program support center [7] 579 799 829
Social Security
Administration [4] 8,696 30,190 17,961
Department of Veterans Affairs 11,830 49,989 12,743
Department of Education 571,280 573,308 517,169
Small Business Administration 2,359 3,503 3,638
Department of Housing and
Urban Development 9,745 6,228 6,738
Department of Agriculture 30,295 93,884 42,504
Food and Consumer Service 24,166 87,203 35,843
Department of Defense [8] 35,970 111,207 53,404
All other 6,930 11,231 4,735
Refund
Selected program or agency Number of offset
offsets [2] amount [3]
1997
(23) (24)
Total 2,162,102 1,758,154
Department of Health and Human
Services [4] 1,303,676 1,108,125
Child support (TANF) [5] 902,766 764,700
Child support (non-TANF) [6] 400,198 342,696
Program support center [7] 712 729
Social Security
Administration [4] 27,996 17,584
Department of Veterans Affairs 45,479 12,476
Department of Education 518,844 482,241
Small Business Administration 3,952 4,206
Department of Housing and
Urban Development 6,876 7,602
Department of Agriculture 115,076 53,680
Food and Consumer Service 108,612 47,162
Department of Defense [8] 127,103 63,052
All other 13,100 9,188
Refund
Selected program or agency Number of offset Number of
offsets [2] amount [3] offsets [2]
1998 1999
(25) (26) (27)
Total 2,375,081 1,963,834 2,764,424
Department of Health and Human
Services [4] 1,309,352 1,130,941 1,440,993
Child support (TANF) [5] 876,609 754,205 936,622
Child support (non-TANF) [6] 432,101 376,171 503,589
Program support center [7] 642 565 782
Less: Child support
reversals n.a. n.a. 116,742
Social Security
Administration [4] 62,487 39,282 77,672
Department of Veterans Affairs 43,290 11,430 51,861
Department of Education 653,997 623,914 963,409
Small Business Administration 4,036 4,504 571
Department of Housing and
Urban Development 6,032 7,679 10,909
Department of Agriculture 159,633 78,056 208,794
Food and Consumer Service 146,127 65,476 192,312
Department of Defense [8] 129,409 62,770 201,756
All other 6,845 5,259 7,467
Less: Reversals except child
support n.a. n.a. 82,266
Refund Refund
Selected program or agency offset Number of offset
amount [3] offsets [2] amount [3]
1999 2000
(28) (29) (30)
Total 2,606,366 2,869,130 2,763,530
Department of Health and Human
Services [4] 1,479,598 1,426,635 1,479,598
Child support (TANF) [5] 953,682 885,635 902,037
Child support (non-TANF) [6] 525,002 540,342 581,805
Program support center [7] 914 658 1,210
Less: Child support
reversals 131,913 53,051 64,819
Social Security
Administration [4] 52,080 102,480 81,891
Department of Veterans Affairs 15,467 50,409 16,106
Department of Education 1,084,905 853,175 932,575
Small Business Administration 776 2,227 3,834
Department of Housing and
Urban Development 15,382 10,565 15,988
Department of Agriculture 103,252 214,279 120,238
Food and Consumer Service 86,927 196,366 97,389
Department of Defense [8] 100,280 140,588 71,008
All other 5,143 68,772 36,838
Less: Reversals except child
support 118,604 54,247 80,064
Refund
Selected program or agency Number of offset Number of
offsets [2] amount [3] offsets [2]
2001 2000
(31) (32) (33)
Total 4,307,006 3,101,507 2,921,769
Department of Health and Human
Services [4] 2,200,333 1,714,968 1,402,665
Child support (TANF) [5] 1,262,018 965,864 774,281
Child support (non-TANF) [6] 937,381 746,668 627,927
Program support center [7] 934 2,436 457
Less: Child support
reversals 51,037 59,379 49,118
Social Security
Administration [4] 153,134 100,759 96,621
Department of Veterans Affairs 139,526 33,717 97,371
Department of Education 1,217,876 1,029,539 696,006
Small Business Administration 2,105 2,478 1,591
Department of Housing and
Urban Development 16,062 16,593 8,310
Department of Agriculture 41,255 37,272 27,663
Food and Consumer Service 175,177 80,438 157,737
Department of Defense [8] 210,102 100,654 123,325
All other 255,334 118,883 410,617
Less: Reversals except child
support 52,861 74,414 51,019
Refund Refund
Selected program or agency offset Number of offset
amount [3] offsets [2] amount [3]
2002 2003
(34) (35) (36)
Total 2,608,905 3,236,882 2,824,433
Department of Health and Human
Services [4] 1,511,070 1,611,570 1,618,028
Child support (TANF) [5] 802,393 829,999 799,569
Child support (non-TANF) [6] 707,504 781,274 817,971
Program support center [7] 1,172 297 488
Less: Child support
reversals 58,072 -44,024 -60,757
Social Security
Administration [4] 86,752 87,075 80,421
Department of Veterans Affairs 26,871 127,502 32,900
Department of Education 772,975 753,690 818,264
Small Business Administration 2,924 3,170 5,173
Department of Housing and
Urban Development 12,058 9,150 12,030
Department of Agriculture 30,416 29,489 25,175
Food and Consumer Service 74,575 152,034 69,711
Department of Defense [8] 78,471 166,798 97,272
All other 140,054 384,898 197,376
Less: Reversals except child
support 69,189 -44,470 -71,160
See notes at end of this section.
Table 21.--Federal Excise Taxes Reported to or Collected by the
Internal Revenue Service, Alcohol and Tobacco Tax and Trade
Bureau, and Customs Service, by Type of Excise Tax,
Fiscal Years 1996-2004
[Money amounts are in thousands of dollars]
Fiscal year
Type of excise tax by agency to which 1996 1997
tax was reported or paid
(1) (2)
Total excise tax collections 56,027,000 58,690,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 42,221,611 44,805,621
Tax liabilities by type of excise tax,
total 40,998,482 45,533,817
Retail excise taxes:
Luxury taxes:
Passenger vehicles (expired,
January 1, 2003) 532,180 440,347
Boats (repealed, January 1, 1993) 108 --
Aircraft (repealed, January 1,
1993) 9 19
Jewelry (repealed, January 1,
1993) -126 -5
Furs (repealed, January 1, 1993) 54 5
Dyed diesel fuel used in trains:
Total, excluding floor stocks 148,600 152,700
Floor stocks 1,173 4
Dyed diesel fuel for certain
intercity or local buses -4,523 -4,589
Special motor fuels:
Total, excluding floor stocks 41,300 37,300
Floor stocks -2 --
Compressed natural gas 866 1,047
Alcohol fuels [2] 166 28
Fuels used commercially on inland
waterways 125,520 120,687
Truck, trailer, and semitrailer
chassis and bodies, and tractors 1,804,000 1,785,700
Manufacturer's excise taxes:
Gas guzzlers [2] 52,641 48,155
Highway-type tires [2] 354,100 368,500
Aviation gasoline [3] 5,681 43,909
Gasoline except for use in gasohol:
Total, excluding floor stocks 19,653,800 20,836,000
Floor stocks 2,118 -1,491
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 7,091,500 7,160,800
Floor stocks -2,382 105
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 8,258 1,390
7.7 percent under 10 percent 5,732 4,498
10 percent or more 293,120 214,090
Floor stocks 4 -3
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 223,109 107,114
7.7 percent under 10 percent 235,639 180,575
10 percent or more 964,220 1,060,250
Floor stocks 1 --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 88,400 157,900
Floor stocks 4,685 14,202
Aviation fuel (except gasoline) for
commercial use (other than foreign
trade) 541,140 566,860
Kerosene (effective Jul 1, 1998) N/A N/A
Coal:
Mined underground:
At 4.4 percent of sales price 146,900 179,911
At $1.10 per ton 254,700 224,409
Surface mined:
At 4.4 percent of sales price 66,900 71,028
At $0.55 per ton 146,600 149,282
Certain vaccines [2] 169,808 174,818
Sport fishing equipment 94,500 93,500
Electric outboard motors, sonar 2,445 1,956
devices
Bows and arrows 17,719 20,173
Taxes on facilities and services:
Telephone and teletypewriter services 4,243,400 4,706,800
Transportation of persons by air 1,558,500 4,284,600
Use of international air travel
facilities 89,100 240,200
Transportation of property by air 130,300 295,300
Taxes on policies issued by foreign
insurers 120,500 141,200
Taxes related to wagering:
Certain wagers [2] 15,717 20,668
Occupational taxes [2] 1,178 1,268
Certain other excise taxes:
Passenger transportation by water 17,460 19,900
Use tax on heavy vehicles [1],[2] 740,028 934,532
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) 65,900 -2,500
Imported petroleum (Superfund)
(expired effective January 1, 1996) 77,900 -400
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -400 -900
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 1,700 --
Certain chemicals (Superfund) (expired
effective January 1, 1996) [2] 61,000 9,700
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] 5,700 1,200
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 327,600 98,000
Floor stocks 27,000 8,200
Imported taxable products containing
or manufactured using ozone-
depleting chemicals 74,800 -24,400
Taxes on Private Foundations:
Net investment income [5] 229,117 297,134
Additional excise taxes [6] 932 1,091
Taxes on Black Lung Benefit Trusts [2] 126 131
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 8,369 11,464
Nondeductible contributions 2,910 5,807
Excess contributions to Individual
Retirement Accounts and others 833 6,508
Prohibited transactions 8,132 6,341
Certain excess contributions 4,649 8,964
Reversion of qualified plan assets
to employer 18,078 27,340
Penalties [2] 7,063 8,861
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 692 1,287
Regulated Investment Companies 3,757 5,499
Windfall profits tax on domestic crude
oil (repealed August 23, 1988) [1] 18 -10,394
Miscellaneous IRS taxes [2] 16,679 31,250
Unclassified [9] N/A N/A
Internal Revenue Service collections
less reported amounts 1,223,129 -728,196 (r)
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections 13,805,389 13,884,379
Tax liabilities by type of excise
tax [10] 13,758,495 13,772,806
Distilled spirits:
Domestic 2,955,355 2,927,554
Imported 668,809 687,249
Wine:
Domestic 492,950 479,720
Imported 134,463 159,559
Beer:
Domestic 3,164,288 3,146,491
Imported 219,662 241,372
Tobacco products: [11]
Domestic [11] 5,809,297 5,819,552
Cigarettes [11] 5,759,424 5,898,191
Cigars [11] 45,183 59,754
Papers/tubes [11] 903 772
Chewing tobacco and snuff [11] 29,065 29,193
Pipe/roll-your-own tobacco [11] 4,680 4,053
Floor stocks 103 35
Imported 43,867 53,806
Firearms and ammunition 161,533 150,803
Special occupations 108,271 106,700
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 46,894 111,573
Total collections less reported amounts 1,270,023 -616,623
Fiscal Year
Type of excise tax by agency to which 1998 1999
tax was reported or paid
(3) (4)
Total excise tax collections 59,231,000 72,076,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 45,642,716 58,585,763
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles (expired,
January 1, 2003) 428,471 401,535
Boats (repealed, January 1, 1993) 283 --
Aircraft (repealed, January 1,
1993) 3 --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1, 1993) -- 12
Dyed diesel fuel used in trains:
Total, excluding floor stocks 206,617 170,463
Floor stocks -- 7
Dyed diesel fuel for certain
intercity or local buses 2,589 2,458
Special motor fuels:
Total, excluding floor stocks 18,745 23,757
Floor stocks -- -17
Compressed natural gas 1,025 865
Alcohol fuels [2] 258 -377
Fuels used commercially on inland
waterways 117,313 121,903
Truck, trailer, and semitrailer
chassis and bodies, and tractors 2,119,063 2,956,880
Manufacturer's excise taxes:
Gas guzzlers [2] 47,687 68,327
Highway-type tires [2] 388,594 416,658
Aviation gasoline [3] 60,741 57,832
Gasoline except for use in gasohol:
Total, excluding floor stocks 20,644,998 21,236,659
Floor stocks 1 -65
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 7,497,816 7,895,919
Floor stocks -66 121
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 741 42
7.7 percent under 10 percent 3,792 13,228
10 percent or more 241,946 231,114
Floor stocks -- --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 68,917 81,873
7.7 percent under 10 percent 123,441 180,025
10 percent or more 1,511,363 1,537,235
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 195,772 173,117
Floor stocks -472 58
Aviation fuel (except gasoline) for
commercial use (other than foreign
trade) 609,750 649,900
Kerosene (effective Jul 1, 1998) N/A 77,726
Coal:
Mined underground:
At 4.4 percent of sales price 183,445 190,133
At $1.10 per ton 220,426 162,442
Surface mined:
At 4.4 percent of sales price 69,855 78,397
At $0.55 per ton 146,476 138,019
Certain vaccines [2] 153,108 169,046
Sport fishing equipment 94,571 97,548
Electric outboard motors, sonar 2,042 1,922
devices
Bows and arrows 20,278 19,792
Taxes on facilities and services:
Telephone and teletypewriter services 4,747,227 5,248,965
Transportation of persons by air 6,168,727 6,588,088
Use of international air travel
facilities 1,119,156 1,272,725
Transportation of property by air 373,049 371,487
Taxes on policies issued by foreign
insurers 122,664 117,584
Taxes related to wagering:
Certain wagers [2] 10,146 13,805
Occupational taxes [2] (4) (4)
Certain other excise taxes:
Passenger transportation by water 18,269 25,554
Use tax on heavy vehicles [1],[2] 804,947 849,226
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) -2,741 -3,637
Imported petroleum (Superfund)
(expired effective January 1, 1996) -18 1,071
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 3 -128
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -13 13
Certain chemicals (Superfund) (expired
effective January 1, 1996) [2] 3,331 12,687
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -334 -322
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 109,150 120,400
Floor stocks 11,594 6,306
Imported taxable products containing
or manufactured using ozone-
depleting chemicals 27,072 -6,166
Taxes on Private Foundations:
Net investment income [5] 364,629 502,675
Additional excise taxes [6] 1,209 1,951
Taxes on Black Lung Benefit Trusts [2] -25 2
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 6,467 5,307
Nondeductible contributions 3,842 3,770
Excess contributions to Individual
Retirement Accounts and others 7,407 8,279
Prohibited transactions 9,484 576
Certain excess contributions 8,168 6,281
Reversion of qualified plan assets
to employer 46,791 22,258
Penalties [2] 7,847 3,662
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 2,183 324
Regulated Investment Companies 8,666 5,412
Windfall profits tax on domestic crude
oil (repealed August 23, 1988) [1] -117 79
Miscellaneous IRS taxes [2] -532,553 47,385
Unclassified [9] -2,983,100 6,204,178
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections 13,588,284 13,490,237
Tax liabilities by type of excise
tax [10] 13,531,855 13,478,757
Distilled spirits:
Domestic 2,857,430 2,974,674
Imported 682,280 758,726
Wine:
Domestic 480,265 504,042
Imported 153,877 154,876
Beer:
Domestic 3,147,823 3,168,158
Imported 272,645 321,317
Tobacco products: [11]
Domestic [11] 5,608,259 5,189,723
Cigarettes [11] 5,583,318 5,147,438 (r)
Cigars [11] 62,844 69,497
Papers/tubes [11] 802 1,201
Chewing tobacco and snuff [11] 29,876 29,853
Pipe/roll-your-own tobacco [11] 3,698 3,917
Floor stocks 2 --
Imported 64,649 114,524
Firearms and ammunition 158,383 187,977
Special occupations 106,244 104,740
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 56,429 11,480
Total collections less reported amounts 56,429 11,480
Fiscal year
Type of excise tax by agency to which 2000 2001
tax was reported or paid
(5) (6)
Total excise tax collections 70,648,000 68,241,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 54,810,038 52,418,848
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles (expired,
January 1, 2003) 407,222 341,981
Boats (repealed, January 1, 1993) -- 19
Aircraft (repealed, January 1,
1993) -- --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1, 1993) -- 1
Dyed diesel fuel used in trains:
Total, excluding floor stocks 170,960 167,161
Floor stocks -- --
Dyed diesel fuel for certain
intercity or local buses 2,317 2,380
Special motor fuels:
Total, excluding floor stocks 19,535 18,404
Floor stocks -1 --
Compressed natural gas 1,145 1,026
Alcohol fuels [2] 807 5,462
Fuels used commercially on inland
waterways 118,666 114,110
Truck, trailer, and semitrailer
chassis and bodies, and tractors 2,775,788 1,573,968
Manufacturer's excise taxes:
Gas guzzlers [2] 70,788 78,157
Highway-type tires [2] 420,299 354,769
Aviation gasoline [3] 58,472 49,687
Gasoline except for use in gasohol:
Total, excluding floor stocks 21,040,777 20,619,195
Floor stocks 2 -21
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 8,229,762 8,208,994
Floor stocks -133 --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 65 9
7.7 percent under 10 percent 4,266 4,839
10 percent or more 265,273 243,702
Floor stocks -- 1
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 25,934 297,763
7.7 percent under 10 percent 59,104 146,196
10 percent or more 2,039,428 1,918,995
Floor stocks -- -4
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 159,314 187,318
Floor stocks 1 --
Aviation fuel (except gasoline) for
commercial use (other than foreign
trade) 667,647 620,044
Kerosene (effective Jul 1, 1998) 79,591 90,331
Coal:
Mined underground:
At 4.4 percent of sales price 197,478 183,531
At $1.10 per ton 115,291 135,189
Surface mined:
At 4.4 percent of sales price 79,842 90,122
At $0.55 per ton 132,526 140,004
Certain vaccines [2] 163,528 152,349
Sport fishing equipment 100,539 100,642
Electric outboard motors, sonar 2,022 2,477
devices
Bows and arrows 20,502 19,094
Taxes on facilities and services:
Telephone and teletypewriter services 5,645,239 5,737,027
Transportation of persons by air 6,963,617 6,670,357
Use of international air travel
facilities 1,323,558 1,450,458
Transportation of property by air 520,576 400,286
Taxes on policies issued by foreign
insurers 131,672 152,221
Taxes related to wagering:
Certain wagers [2] 10,726 (4)
Occupational taxes [2] (4) (4)
Certain other excise taxes:
Passenger transportation by water 24,922 27,919
Use tax on heavy vehicles [1],[2] 893,457 867,345
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) 4 14
Imported petroleum (Superfund)
(expired effective January 1, 1996) 2,660 337
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -3 6
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) 253 --
Certain chemicals (Superfund) (expired
effective January 1, 1996) [2] 2,395 -2,258
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] 349 -492
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 42,552 12,076
Floor stocks 2,273 1,313
Imported taxable products containing
or manufactured using ozone-
depleting chemicals 17,580 11,978
Taxes on Private Foundations:
Net investment income [5] 503,453 720,047
Additional excise taxes [6] 2,445 3,072
Taxes on Black Lung Benefit Trusts [2] 2 -1
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 388 652
Nondeductible contributions 38 12,145
Excess contributions to Individual
Retirement Accounts and others 10,228 (4)
Prohibited transactions 432 1,091
Certain excess contributions 1,696 542
Reversion of qualified plan assets
to employer 46,392 2,127
Penalties [2] 1,857 3,958
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 62 249
Regulated Investment Companies 42 6,068
Windfall profits tax on domestic crude
oil (repealed August 23, 1988) [1] -- --
Miscellaneous IRS taxes [2] 40,226 131,718
Unclassified [9] 1,191,890 335,652
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections 15,837,962 15,822,152
Tax liabilities by type of excise
tax [10] 15,636,428 15,771,195
Distilled spirits:
Domestic 3,043,375 3,004,527
Imported 816,922 892,230
Wine:
Domestic 517,812 498,537
Imported 174,327 168,675
Beer:
Domestic 3,216,402 3,171,384
Imported 350,924 383,793
Tobacco products: [11]
Domestic [11] 7,019,884 7,120,255
Cigarettes [11] 6,684,265 7,013,007
Cigars [11] 95,204 116,371
Papers/tubes [11] 1,318 929
Chewing tobacco and snuff [11] 40,243 43,747
Pipe/roll-your-own tobacco [11] 12,511 13,919
Floor stocks 261,917 528
Imported 196,141 252,229
Firearms and ammunition 197,840 175,959
Special occupations 102,801 103,606
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 201,534 50,957
Total collections less reported amounts 201,534 50,957
Fiscal year
2003
Type of excise tax by agency to which 2002 Total
tax was reported or paid
(7) (8)
Total excise tax collections 69,171,000 69,490,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 52,136,835 52,771,160
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles (expired,
January 1, 2003) 252,834 65,162
Boats (repealed, January 1, 1993) -- --
Aircraft (repealed, January 1,
1993) -- --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1, 1993) -- --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 147,408 162,654
Floor stocks 1 --
Dyed diesel fuel for certain
intercity or local buses 1,731 1,266
Special motor fuels:
Total, excluding floor stocks 17,570 14,226
Floor stocks -- --
Compressed natural gas 895 1,735
Alcohol fuels [2] 408 -9,986
Fuels used commercially on inland
waterways 111,311 111,058
Truck, trailer, and semitrailer
chassis and bodies, and tractors 1,574,947 1,608,208
Manufacturer's excise taxes:
Gas guzzlers [2] 79,705 126,685
Highway-type tires [2] 372,800 403,892
Aviation gasoline [3] 62,574 57,953
Gasoline except for use in gasohol:
Total, excluding floor stocks 20,942,138 20,169,608
Floor stocks 2 --
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 8,214,559 8,581,467
Floor stocks -- --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 77 2,320
7.7 percent under 10 percent 4,835 946
10 percent or more 302,407 358,002
Floor stocks -1 --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 406,578 1,296,991
7.7 percent under 10 percent 176,148 91,017
10 percent or more 1,932,347 2,313,542
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 287,664 286,559
Floor stocks -- --
Aviation fuel (except gasoline) for
commercial use (other than foreign
trade) 509,944 453,361
Kerosene (effective Jul 1, 1998) 62,857 72,128
Coal:
Mined underground:
At 4.4 percent of sales price 155,966 134,588
At $1.10 per ton 149,366 147,646
Surface mined:
At 4.4 percent of sales price 103,502 109,537
At $0.55 per ton 139,634 125,760
Certain vaccines [2] 161,764 179,009
Sport fishing equipment 97,901 97,986
Electric outboard motors, sonar 2,725 2,585
devices
Bows and arrows 20,297 20,947
Taxes on facilities and services:
Telephone and teletypewriter services 5,803,631 5,809,503
Transportation of persons by air 6,157,264 6,185,415
Use of international air travel
facilities 1,406,192 1,452,015
Transportation of property by air 372,119 455,209
Taxes on policies issued by foreign
insurers 195,634 292,897
Taxes related to wagering:
Certain wagers [2] (4) (4)
Occupational taxes [2] (4) (4)
Certain other excise taxes:
Passenger transportation by water 31,069 33,252
Use tax on heavy vehicles [1],[2] 899,367 911,445
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) -4 1
Imported petroleum (Superfund)
(expired effective January 1, 1996) 641 -4
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Certain chemicals (Superfund) (expired
effective January 1, 1996) [2] -2,842 -687
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -7 --
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 3,995 7,519
Floor stocks 1,182 905
Imported taxable products containing
or manufactured using ozone-
depleting chemicals -945 6,869
Taxes on Private Foundations:
Net investment income [5] 490,425 2,581,229
Additional excise taxes [6] 4,520 13,197
Taxes on Black Lung Benefit Trusts [2] -- --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 1,851 54
Nondeductible contributions -25 6
Excess contributions to Individual
Retirement Accounts and others (4) (4)
Prohibited transactions 207 1,476
Certain excess contributions 34 17
Reversion of qualified plan assets
to employer 175 80
Penalties [2] 1,887 2,446
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 73 152
Regulated Investment Companies 1,872 3,892
Windfall profits tax on domestic crude
oil (repealed August 23, 1988) [1] -- --
Miscellaneous IRS taxes [2] 106,214 35,543
Unclassified [9] 369,406 5,118,026
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections 17,034,165 16,718,840
Tax liabilities by type of excise
tax [10] 16,989,022 16,678,174
Distilled spirits:
Domestic 3,138,705 3,132,583
Imported 901,173 982,016
Wine:
Domestic 513,559 534,941
Imported 193,737 215,803
Beer:
Domestic 3,236,231 3,189,576
Imported 414,895 415,280
Tobacco products: [11]
Domestic [11] 7,879,499 7,435,498 (r)
Cigarettes [11] 7,643,220 7,292,629
Cigars [11] 142,084 486,000
Papers/tubes [11] 954 5,204
Chewing tobacco and snuff [11] 49,439 193,158
Pipe/roll-your-own tobacco [11] 15,416 49,461
Floor stocks 115,835 378,282
Imported 404,308 475,278
Firearms and ammunition 205,025 193,420
Special occupations 101,890 103,779
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 45,143 40,666
Total collections less reported amounts 45,143 40,666
Fiscal year
2003
by quarter ending--
Type of excise tax by agency to which December March
tax was reported or paid 2002 2003
(9) (10)
Total excise tax collections 16,252,000 15,825,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 12,460,522 12,016,833
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles (expired,
January 1, 2003) 58,109 3,254
Boats (repealed, January 1, 1993) 3 -3
Aircraft (repealed, January 1,
1993) -- --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1, 1993) -- --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 46,733 42,535
Floor stocks -- --
Dyed diesel fuel for certain
intercity or local buses 405 340
Special motor fuels:
Total, excluding floor stocks 4,662 4,299
Floor stocks -- --
Compressed natural gas 273 506
Alcohol fuels [2] 96 -5,399
Fuels used commercially on inland
waterways 26,559 28,094
Truck, trailer, and semitrailer
chassis and bodies, and tractors 420,084 342,858
Manufacturer's excise taxes:
Gas guzzlers [2] 32,266 34,305
Highway-type tires [2] 84,812 100,061
Aviation gasoline [3] 15,706 17,900
Gasoline except for use in gasohol:
Total, excluding floor stocks 5,374,086 4,559,590
Floor stocks -- --
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 2,210,917 2,015,820
Floor stocks -- --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 91 -12
7.7 percent under 10 percent 608 234
10 percent or more 92,347 81,670
Floor stocks -- --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 99,240 359,369
7.7 percent under 10 percent 44,600 42,850
10 percent or more 602,994 595,349
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 71,209 73,215
Floor stocks -10 10
Aviation fuel (except gasoline) for
commercial use (other than foreign
trade) 121,822 104,186
Kerosene (effective Jul 1, 1998) 27,250 33,349
Coal:
Mined underground:
At 4.4 percent of sales price 29,983 33,793
At $1.10 per ton 17,900 40,482
Surface mined:
At 4.4 percent of sales price 27,690 26,048
At $0.55 per ton 33,043 30,958
Certain vaccines [2] 37,616 44,169
Sport fishing equipment 19,183 29,710
Electric outboard motors, sonar 245 729
devices
Bows and arrows 3,253 4,322
Taxes on facilities and services:
Telephone and teletypewriter services 1,471,335 1,335,902
Transportation of persons by air 1,537,468 1,412,804
Use of international air travel
facilities 355,482 350,816
Transportation of property by air 142,185 121,659
Taxes on policies issued by foreign
insurers 71,209 67,376
Taxes related to wagering:
Certain wagers [2] (4) (4)
Occupational taxes [2] (4) (4)
Certain other excise taxes:
Passenger transportation by water 7,557 8,784
Use tax on heavy vehicles [1],[2] 59,262 218,340
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) 1 --
Imported petroleum (Superfund)
(expired effective January 1, 1996) -- --
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Certain chemicals (Superfund) (expired
effective January 1, 1996) [2] 1 11
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -- --
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 6,047 923
Floor stocks 4 28
Imported taxable products containing
or manufactured using ozone-
depleting chemicals 2,504 2,227
Taxes on Private Foundations:
Net investment income [5] 134,100 37,260
Additional excise taxes [6] 1,094 649
Taxes on Black Lung Benefit Trusts [2] -- --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 8 -2
Nondeductible contributions -- 3
Excess contributions to Individual
Retirement Accounts and others (4) (4)
Prohibited transactions 1,358 39
Certain excess contributions 3 3
Reversion of qualified plan assets
to employer -- 1
Penalties [2] -- --
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts -- --
Regulated Investment Companies 42 413
Windfall profits tax on domestic crude
oil (repealed August 23, 1988) [1] -- --
Miscellaneous IRS taxes [2] 7,306 14,584
Unclassified [9] -840,219 -199,578
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections 3,791,478 3,808,167
Tax liabilities by type of excise
tax [10] 3,785,124 3,792,028
Distilled spirits:
Domestic 793,023 664,353
Imported 256,628 239,012
Wine:
Domestic 152,187 120,366
Imported 57,049 49,031
Beer:
Domestic 671,179 710,128
Imported 88,692 93,635
Tobacco products: [11]
Domestic [11] 1,598,638 1,752,444
Cigarettes [11] 1,765,933 1,758,922
Cigars [11] 35,096 37,779
Papers/tubes [11] 295 293
Chewing tobacco and snuff [11] 12,850 12,199
Pipe/roll-your-own tobacco [11] 4,395 4,145
Floor stocks 169 996
Imported 117,211 114,942
Firearms and ammunition 48,167 44,168
Special occupations 2,350 3,949
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 6,354 16,139
Total collections less reported amounts 6,354 16,139
Fiscal year
2003
by quarter ending--
Type of excise tax by agency to which June September
tax was reported or paid 2003 2003
(11) (12)
Total excise tax collections 17,157,000 20,256,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 12,820,617 15,473,188
Tax liabilities by type of excise tax,
total N/A N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles (expired,
January 1, 2003) 2,332 1,467
Boats (repealed, January 1, 1993) -- --
Aircraft (repealed, January 1,
1993) -- --
Jewelry (repealed, January 1,
1993) -- --
Furs (repealed, January 1, 1993) -- --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 42,250 31,136
Floor stocks -- --
Dyed diesel fuel for certain
intercity or local buses 412 100
Special motor fuels:
Total, excluding floor stocks 1,625 3,640
Floor stocks -- --
Compressed natural gas 488 468
Alcohol fuels [2] 548 -5,231
Fuels used commercially on inland
waterways 29,057 27,348
Truck, trailer, and semitrailer
chassis and bodies, and tractors 422,402 422,864
Manufacturer's excise taxes:
Gas guzzlers [2] 34,285 25,829
Highway-type tires [2] 108,542 110,477
Aviation gasoline [3] 12,184 12,163
Gasoline except for use in gasohol:
Total, excluding floor stocks 5,034,475 5,201,457
Floor stocks -- --
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 2,127,782 2,226,948
Floor stocks -- --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 1,076 1,165
7.7 percent under 10 percent 71 33
10 percent or more 93,552 90,433
Floor stocks -- --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 413,259 425,123
7.7 percent under 10 percent 2,613 954
10 percent or more 550,332 564,867
Floor stocks -- --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 68,877 73,258
Floor stocks -- --
Aviation fuel (except gasoline) for
commercial use (other than foreign
trade) 113,975 113,378
Kerosene (effective Jul 1, 1998) 5,589 5,940
Coal:
Mined underground:
At 4.4 percent of sales price 34,249 36,563
At $1.10 per ton 44,722 44,542
Surface mined:
At 4.4 percent of sales price 27,067 28,732
At $0.55 per ton 31,299 30,460
Certain vaccines [2] 45,052 52,172
Sport fishing equipment 28,859 20,234
Electric outboard motors, sonar 1,156 455
devices
Bows and arrows 5,623 7,749
Taxes on facilities and services:
Telephone and teletypewriter services 1,467,099 1,535,167
Transportation of persons by air 1,594,634 1,640,509
Use of international air travel
facilities 362,541 383,176
Transportation of property by air 93,643 97,722
Taxes on policies issued by foreign
insurers 72,102 82,210
Taxes related to wagering:
Certain wagers [2] (4) (4)
Occupational taxes [2] (4) (4)
Certain other excise taxes:
Passenger transportation by water 8,262 8,649
Use tax on heavy vehicles [1],[2] 162,037 471,806
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) -- --
Imported petroleum (Superfund)
(expired effective January 1, 1996) -- -4
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -- --
Certain chemicals (Superfund) (expired
effective January 1, 1996) [2] -697 -2
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -- --
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 657 -108
Floor stocks 899 -26
Imported taxable products containing
or manufactured using ozone-
depleting chemicals 1,154 984
Taxes on Private Foundations:
Net investment income [5] 77,579 13,723
Additional excise taxes [6] 1,332 1,984
Taxes on Black Lung Benefit Trusts [2] -- --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 48 --
Nondeductible contributions 3 --
Excess contributions to Individual
Retirement Accounts and others (4) (4)
Prohibited transactions 79 --
Certain excess contributions 11 --
Reversion of qualified plan assets
to employer 79 --
Penalties [2] 2,446 --
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 152 --
Regulated Investment Companies 3,437 --
Windfall profits tax on domestic crude
oil (repealed August 23, 1988) [1] -- --
Miscellaneous IRS taxes [2] 6,269 7,384
Unclassified [9] -316,911 1,675,290
Internal Revenue Service collections
less reported amounts N/A N/A
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections 4,336,383 4,782,812
Tax liabilities by type of excise
tax [10] 4,326,213 4,774,808
Distilled spirits:
Domestic 811,458 863,749
Imported 240,066 246,310
Wine:
Domestic 124,374 138,014
Imported 55,597 54,125
Beer:
Domestic 841,134 967,136
Imported 113,446 119,506
Tobacco products: [11]
Domestic [11] 1,911,184 2,173,232
Cigarettes [11] 1,927,232 1,840,543
Cigars [11] 41,146 42,160
Papers/tubes [11] 259 356
Chewing tobacco and snuff [11] 13,555 13,614
Pipe/roll-your-own tobacco [11] 4,638 4,669
Floor stocks 463 --
Imported 124,237 118,888
Firearms and ammunition 46,660 54,425
Special occupations 58,057 39,423
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 10,170 8,004
Total collections less reported amounts 10,170 8,004
Fiscal year
2004
Type of excise tax by agency to which Tax rates in effect on
tax was reported or paid October 1, 2003
(13)
Total excise tax collections various
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections various
Tax liabilities by type of excise tax,
total N/A
Retail excise taxes:
Luxury taxes: 3 percent of price in
Passenger vehicles (expired, excess of--
January 1, 2003) $40,000, expired 1/1/03
Boats (repealed, January 1, 1993) $100,000, repealed 1/1/93
Aircraft (repealed, January 1,
1993) $250,000, repealed 1/1/93
Jewelry (repealed, January 1,
1993) $10,000, repealed 1/1/93
Furs (repealed, January 1, 1993) $10,000, repealed 1/1/93
Dyed diesel fuel used in trains:
Total, excluding floor stocks $0.044 per gallon
Floor stocks $0.044 per gallon based on
10/1/93 inventory
Dyed diesel fuel for certain
intercity or local buses $0.074 per gallon
Special motor fuels:
Total, excluding floor stocks $0.184 per gallon
Floor stocks $0.043 per gallon based on
10/1/93 inventory
Compressed natural gas $0.4854 per 1000 cubic feet
Alcohol fuels [2] various
Fuels used commercially on inland
waterways $0.244 per gallon
Truck, trailer, and semitrailer
chassis and bodies, and tractors 12 percent of price
Manufacturer's excise taxes:
Gas guzzlers [2] various
Highway-type tires [2] various
Aviation gasoline [3] $0.194 per gallon
Gasoline except for use in gasohol:
Total, excluding floor stocks $0.184 per gallon
Floor stocks $0.043 per gallon
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks $0.244 per gallon
Floor stocks $0.244 per gallon based on
10/1/93 inventory
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent $0.16308 per gallon
7.7 percent under 10 percent $0.15513 per gallon
10 percent or more $0.14555 per gallon
Floor stocks $0.043 per gallon based on
10/1/93 inventory
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent $0.15322 per gallon
7.7 percent under 10 percent $0.14242 per gallon
10 percent or more $0.130 per gallon
Floor stocks $0.043 per gallon based on
10/1/93 inventory
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks $0.219 per gallon
Floor stocks $0.175 per gallon
Aviation fuel (except gasoline) for
commercial use (other than foreign
trade) $0.044 per gallon
Kerosene (effective Jul 1, 1998) $0.244 per gallon
Coal:
Mined underground:
At 4.4 percent of sales price 4.4 percent of value
At $1.10 per ton $1.10 per ton if less than
4.4 percent of value
Surface mined:
At 4.4 percent of sales price 4.4 percent of value
At $0.55 per ton $0.55 per ton if less than
4.4 percent of value
Certain vaccines [2] $0.75 per dose
Sport fishing equipment 10 percent of sales price
Electric outboard motors, sonar 3 percent of sales price
devices
Bows and arrows 11-12.4 percent of sales
price
Taxes on facilities and services:
Telephone and teletypewriter services 3 percent
Transportation of persons by air 7.5 percent of the price
plus $3.05 flight segment
for non-rural
airports [7]
Use of international air travel $13.40 per person, $6.70
facilities for domestic segments
beginning in Alaska or
Hawaii [8]
Transportation of property by air 6.25 percent
Taxes on policies issued by foreign 1 percent or 4 percent of
insurers premium paid
Taxes related to wagering:
Certain wagers [2] $0.25 or 2.0 percent of
Occupational taxes [2] wager $50 or $500 per
person per year
Certain other excise taxes:
Passenger transportation by water $3.00 per passenger
Use tax on heavy vehicles [1],[2] $75-$550 per vehicle per
year
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) $0.097 per barrel
Imported petroleum (Superfund)
(expired effective January 1, 1996) $0.097 per barrel
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) $0.05 per barrel
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) $0.05 per barrel
Certain chemicals (Superfund) (expired
effective January 1, 1996) [2] $0.22-$4.87 per ton
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] various, per ton
Ozone-depleting chemicals: [2]
Total, excluding floor stocks various, per pound
Floor stocks various, per pound
Imported taxable products containing
or manufactured using ozone-
depleting chemicals various
Taxes on Private Foundations:
Net investment income [5] 1 or 2 percent
Additional excise taxes [6] various
Taxes on Black Lung Benefit Trusts [2] various
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 5 or 10 percent
Nondeductible contributions 10 percent
Excess contributions to Individual
Retirement Accounts and others 6 percent
Prohibited transactions 5 percent
Certain excess contributions 10 percent
Reversion of qualified plan assets
to employer 20 percent
Penalties [2] various
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts 4 percent
Regulated Investment Companies 4 percent
Windfall profits tax on domestic crude
oil (repealed August 23, 1988) [1] --
Miscellaneous IRS taxes [2] various
Unclassified [9] various
Internal Revenue Service collections
less reported amounts --
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections various
Tax liabilities by type of excise
tax [10] various
Distilled spirits:
Domestic $13.50 per proof gallon
Imported $13.50 per proof gallon
Wine:
Domestic $1.07 to $13.50 per gallon
Imported $1.07 to $3.40 per proof
gallon
Beer:
Domestic $7 or $18 per barrel
Imported $18 per barrel
Tobacco products: [11]
Domestic [11] various
Cigarettes [11] $19.50 to $40.95 per
thousand
Cigars [11] $1.828 to $48.75 per
thousand
Papers/tubes [11] $0.0122 to $0.0244 per 50
Chewing tobacco and snuff [11] $0.195 to $0.585 per pound
Pipe/roll-your-own tobacco [11] $1.0969 per pound
Floor stocks various
Imported various
Firearms and ammunition 10 or 11 percent of sales
price
Special occupations $250 to $1,000 per dealer
or manufacturer
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts N/A
Total collections less reported amounts N/A
Fiscal
year
2004
by quarter
ending--
Type of excise tax by agency to which December
tax was reported or paid 2003
(14)
Total excise tax collections 16,570,000
Excise tax collections or liabilities
reported by the Internal Revenue
Service [1]
Total excise tax collections 12,612,579
Tax liabilities by type of excise tax,
total N/A
Retail excise taxes:
Luxury taxes:
Passenger vehicles (expired,
January 1, 2003) 1,027
Boats (repealed, January 1, 1993) --
Aircraft (repealed, January 1,
1993) --
Jewelry (repealed, January 1,
1993) --
Furs (repealed, January 1, 1993) --
Dyed diesel fuel used in trains:
Total, excluding floor stocks 39,762
Floor stocks 1
Dyed diesel fuel for certain
intercity or local buses 166
Special motor fuels:
Total, excluding floor stocks 4,128
Floor stocks --
Compressed natural gas 351
Alcohol fuels [2] 367
Fuels used commercially on inland
waterways 29,674
Truck, trailer, and semitrailer
chassis and bodies, and tractors 490,223
Manufacturer's excise taxes:
Gas guzzlers [2] 42,879
Highway-type tires [2] 103,967
Aviation gasoline [3] 9,296
Gasoline except for use in gasohol:
Total, excluding floor stocks 4,539,083
Floor stocks -1
Diesel fuel, except for trains and
intercity buses:
Total, excluding floor stocks 2,201,765
Floor stocks --
Gasoline for use in gasohol by
alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 2,943
7.7 percent under 10 percent 328
10 percent or more 83,101
Floor stocks --
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent 543,395
7.7 percent under 10 percent 52,551
10 percent or more 714,646
Floor stocks --
Aviation fuel (except gasoline),
noncommercial use:
Total, excluding floor stocks 65,557
Floor stocks --
Aviation fuel (except gasoline) for
commercial use (other than foreign
trade) 121,302
Kerosene (effective Jul 1, 1998) 22,565
Coal:
Mined underground:
At 4.4 percent of sales price 33,226
At $1.10 per ton 44,292
Surface mined:
At 4.4 percent of sales price 28,602
At $0.55 per ton 32,583
Certain vaccines [2] 40,554
Sport fishing equipment 19,777
Electric outboard motors, sonar 728
devices
Bows and arrows 3,309
Taxes on facilities and services:
Telephone and teletypewriter services 1,442,640
Transportation of persons by air 1,606,388
Use of international air travel
facilities 318,338
Transportation of property by air 160,352
Taxes on policies issued by foreign
insurers 79,271
Taxes related to wagering:
Certain wagers [2] (4)
Occupational taxes [2] (4)
Certain other excise taxes:
Passenger transportation by water 8,137
Use tax on heavy vehicles [1],[2] 86,663
Environmental taxes:
Domestic petroleum (Superfund)
(expired effective January 1, 1996) -19
Imported petroleum (Superfund)
(expired effective January 1, 1996) -12
Domestic petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -4
Imported petroleum (Oil Spill
Liability Trust Fund) (expired
effective January 1, 1995) -3
Certain chemicals (Superfund) (expired
effective January 1, 1996) [2] -49
Certain imported substances
(Superfund) (expired effective
January 1, 1996) [2] -1
Ozone-depleting chemicals: [2]
Total, excluding floor stocks 254
Floor stocks 191
Imported taxable products containing
or manufactured using ozone-
depleting chemicals 23,680
Taxes on Private Foundations:
Net investment income [5] 100,481
Additional excise taxes [6] 1,542
Taxes on Black Lung Benefit Trusts [2] --
Taxes on qualified pension and other
plans:
Failure to meet minimum funding
standards 3
Nondeductible contributions --
Excess contributions to Individual
Retirement Accounts and others (4)
Prohibited transactions 5
Certain excess contributions -18
Reversion of qualified plan assets
to employer --
Penalties [2] --
Taxes on undistributed income of
qualified investment entities:
Real Estate Investment Trusts --
Regulated Investment Companies --
Windfall profits tax on domestic crude
oil (repealed August 23, 1988) [1] --
Miscellaneous IRS taxes [2] 104
Unclassified [9] -481,511
Internal Revenue Service collections
less reported amounts N/A
Excise tax collections or liabilities
reported by the Customs Service and the
Alcohol and Tobacco Tax and Trade Bureau
Total excise tax collections 3,957,421
Tax liabilities by type of excise
tax [10] 3,954,142
Distilled spirits:
Domestic 839,117
Imported 304,961
Wine:
Domestic 154,080
Imported 62,051
Beer:
Domestic 672,199
Imported 102,958
Tobacco products: [11]
Domestic [11] 1,647,004
Cigarettes [11] 1,777,180
Cigars [11] 39,316
Papers/tubes [11] 349
Chewing tobacco and snuff [11] 12,468
Pipe/roll-your-own tobacco [11] 3,975
Floor stocks --
Imported 115,596
Firearms and ammunition 54,095
Special occupations 2,081
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts 3,279
Total collections less reported amounts 3,279
See notes at end of this section.
Table 22.--Selected Returns and Forms Filed or To Be Filed
by Type During Specified Calendar Years, 1975-2004
Number filed in calendar year--
Type of return or form 1975 1980 1985
(1) (2) (3)
Individual income [1] 84,026,800 93,196,100 99,704,200
Forms 1040, 1040A,
1040EZ, and 1040PC 83,913,100 93,052,300 99,528,900
Paper returns 83,913,100 93,052,300 99,528,900
Electronically-filed N/A N/A N/A
returns
Business returns 10,073,100 11,402,900 14,136,800
Schedule C or C-EZ 7,439,000 8,944,300 11,767,300
Schedule F 2,634,200 2,458,600 2,369,400
Nonbusiness returns 73,840,000 81,649,400 85,392,100
Forms 1040C, 1040NR,
1040PR, and 1040SS 113,700 143,800 175,300
Corporation Income [2] 2,132,800 2,675,700 3,437,300
Form 1120 1,762,900 2,115,500 2,432,300
Form 1120A N/A N/A 199,700
Form 1120S 367,200 528,100 736,900
Other 2,600 32,100 68,400
Partnership, Forms 1065
and 1065B [3] 1,132,800 1,401,600 1,755,300
Estate and trust income,
Forms 1041 and 1041S [4] 1,564,200 1,881,800 2,125,000
Estate tax, Forms 706,
706NA, 706GS(D), and
706GS(T) [5] 225,800 147,300 80,800
Gift tax, Form 709 273,200 214,800 97,700
Tax-exempt organizations
[6] 403,800 442,600 454,100
Forms 990 and 990EZ 346,600 362,600 365,500
Form 990-PF 29,600 33,100 32,000
Form 990-T 19,700 23,500 26,200
Forms 990C, 4720, and
5227 7,900 23,400 30,400
Employment [7] 24,737,628 26,387,000 27,409,300
Forms 940, 940EZ, 940PR 4,152,209 4,702,000 4,813,000
Forms 941, 941PR/SS/M 17,024,748 18,854,000 20,304,200
Forms 943, 943PR 456,476 423,000 399,100
Other 3,104,395 2,408,000 1,893,000
Excise [8] 864,508 875,000 1,160,500
Forth 2290 437,334 444,000 709,200
Form 720 313,578 366,000 416,200
Other 113,596 65,000 35,100
Number filed in calendar year--
Type of return or form 1990 1995 1998
(4) (5) (6)
Individual income [1] 112,596,000 116,466,900 123,049,600
Forms 1040, 1040A,
1040EZ, and 1040PC 112,305,000 116,059,700 122,546,900
Paper returns 108,100,900 104,252,800 97,966,600
Electronically-filed 4,204,200 11,806,900 24,580,300
returns
Business returns 16,170,200 18,058,600 19,031,300
Schedule C or C-EZ 14,149,000 16,157,000 17,183,700
Schedule F 2,021,300 1,901,600 1,847,600
Nonbusiness returns 96,134,800 98,001,100 103,515,700
Forms 1040C, 1040NR,
1040PR, and 1040SS 291,000 407,200 502,700
Corporation Income [2] 4,319,500 4,817,900 5,241,200
Form 1120 2,334,600 2,197,000 2,207,600
Form 1120A 332,000 319,100 272,500
Form 1120S 1,536,100 2,161,000 2,599,800
Other 116,800 140,800 161,300
Partnership, Forms 1065
and 1065B [3] 1,750,900 1,580,300 1,861,000
Estate and trust income,
Forms 1041 and 1041S [4] 2,680,900 3,190,900 3,397,600
Estate tax, Forms 706,
706NA, 706GS(D), and
706GS(T) [5] 60,800 81,400 110,100
Gift tax, Form 709 147,700 216,200 261,200
Tax-exempt organizations
[6] 487,400 572,600 618,300
Forms 990 and 990EZ 359,700 406,400 412,000
Form 990-PF 44,700 51,300 61,800
Form 990-T 39,100 49,800 50,200
Forms 990C, 4720, and
5227 43,900 65,100 94,300
Employment [7] 28,911,300 28,654,900 29,106,400
Forms 940, 940EZ, 940PR 5,367,400 5,482,600 5,483,300
Forms 941, 941PR/SS/M 21,632,100 22,219,100 23,098,500
Forms 943, 943PR 385,400 354,700 330,900
Other 1,526,400 598,500 193,700
Excise [8] 852,000 788,600 821,900
Forth 2290 440,700 490,300 562,500
Form 720 339,100 225,300 194,000
Other 72,200 73,000 65,400
Number filed in calendar year--
Type of return or form 1999 2000 2001
(7) (8) (9)
Individual income [1] 125,389,700 127,657,400 130,094,300
Forms 1040, 1040A,
1040EZ, and 1040PC 124,887,100 127,097,200 129,444,900
Paper returns 95,557,600 91,695,100 89,238,100
Electronically-filed 29,329,500 35,402,200 40,206,800
returns
Business returns 19,176,200 19,350,400 19,664,500
Schedule C or C-EZ 17,377,100 17,570,500 17,904,900
Schedule F 1,799,200 1,779,900 1,759,600
Nonbusiness returns 105,710,900 107,746,800 109,780,500
Forms 1040C, 1040NR,
1040PR, and 1040SS 502,500 560,200 649,300
Corporation Income [2] 5,398,300 5,469,600 5,561,300
Form 1120 2,202,400 2,161,700 2,128,700
Form 1120A 260,800 245,500 235,800
Form 1120S 2,767,000 2,887,100 3,022,600
Other 168,100 175,300 174,200
Partnership, Forms 1065 1,974,700 2,066,800 2,165,000
and 1065B [3]
Estate and trust income,
Forms 1041 and 1041S [4] 3,403,300 3,528,900 3,918,900
Estate tax, Forms 706,
706NA, 706GS(D), and
706GS(T) [5] 116,400 123,600 122,400
Gift tax, Form 709 291,900 308,600 303,800
Tax-exempt organizations
[6] 692,600 (r) 699,100 724,200
Forms 990 and 990EZ 458,100 461,700 481,000
Form 990-PF 64,900 70,000 73,300
Form 990-T 62,800 52,600 48,200
Forms 990C, 4720, and
5227 106,800 114,900 121,700
Employment [7] 28,973,600 28,841,200 28,935,800
Forms 940, 940EZ, 940PR 5,479,100 5,463,100 5,545,400
Forms 941, 941PR/SS/M 22,985,100 22,890,300 22,919,800
Forms 943, 943PR 316,200 305,500 291,000
Other 193,200 182,300 179,600
Excise [8] 822,300 852,500 815,100
Forth 2290 577,800 610,800 588,700
Form 720 183,800 174,700 164,900
Other 60,700 67,100 61,500
Number filed in calendar year--
2004
Type of return or form 2002 2003 (projected)
(r) (r)
(10) (11) (12)
Individual income [1] 130,977,500 130,836,700 131,478,300
Forms 1040, 1040A,
1040EZ, and 1040PC 130,341,200 130,134,300 130,710,600
Paper returns 83,505,100 77,265,300 69,575,900
Electronically-filed 46,836,100 52,869,000 61,134,700
returns
Business returns 20,072,000 20,658,466 20,932,100
Schedule C or C-EZ 18,336,500 18,944,500 19,240,600
Schedule F 1,735,500 1,713,900 1,691,500
Nonbusiness returns 110,269,100 109,475,834 109,778,500
Forms 1040C, 1040NR,
1040PR, and 1040SS 636,400 702,400 767,700
Corporation Income [2] 5,738,800 5,913,000 6,079,300
Form 1120 2,131,900 2,119,000 2,109,600
Form 1120A 229,700 225,300 220,600
Form 1120S 3,191,100 3,369,100 3,540,400
Other 186,200 199,600 208,700
Partnership, Forms 1065
and 1065B [3] 2,271,800 2,405,400 2,543,500
Estate and trust income,
Forms 1041 and 1041S [4] 3,658,000 3,705,000 3,779,300
Estate tax, Forms 706,
706NA, 706GS(D), and
706GS(T) [5] 114,000 70,500 59,900
Gift tax, Form 709 282,600 284,900 295,800
Tax-exempt organizations
[6] 744,400 818,200 832,600
Forms 990 and 990EZ 495,000 548,000 559,800
Form 990-PF 76,900 86,100 89,800
Form 990-T 46,400 55,200 51,600
Forms 990C, 4720, and
5227 126,200 129,000 131,400
Employment [7] 29,514,200 30,091,200 30,331,700
Forms 940, 940EZ, 940PR 5,546,300 5,705,600 5,731,600
Forms 941, 941PR/SS/M 23,510,100 23,942,300 24,168,900
Forms 943, 943PR 283,300 276,600 268,000
Other 174,600 166,700 163,300
Excise [8] 836,400 844,500 843,400
Forth 2290 615,200 642,400 653,400
Form 720 161,100 142,100 132,800
Other 60,000 59,900 57,200
See notes at end of this section.
Table 23--Taxpayers Receiving Assistance, Paid and Unpaid,
Specified Tax Years 1995-2002
[Some estimates based on samples--all data are in thousands]
Tax year
Type of assistance 1995 1998 1999
(1) (2) (3)
Returns with paid preparer
signature: [1]
All returns 58,965 66,551 69,250
Form 1040EZ 1,760 701 761
Form 1040A 4,754 4,239 3,746
Form 1040, total , 52,447 61,611 64,743
Form 1040 Business, total 13,281 14,130 14,198
Nonfarm 11,379 12,347 12,462
Farm 1,902 1,783 1,735
Form 1040 Nonbusiness,
total 39,165 47,482 50,546
With itemized
deductions 15,528 18,140 19,239
Without itemized
deductions 23,637 29,342 31,307
Electronically-filed [2] 9,214 18,482 22,894
Assistance provided by IRS:
[3]
Telephone inquiries
(including recorded
telephone information) 99,107 110,879 93,212
Office walk-ins,
information 6,397 9,981 9,663
Written inquiries 182 75 61
Number of taxpayers
assisted by selected
special programs:
Community classes and
seminars 426 528 1,416
Volunteer Income Tax
Assistance (VITA)
and Tax
Counseling for the
Elderly (TCE) 3,501 3,479 3,790
Tax year
Type of assistance 2000 2001 2002
(4) (5) (6)
Returns with paid preparer
signature: [1]
All returns 69,115 72,477 72,519
Form 1040EZ 958 2,096 1,953
Form 1040A 4,180 3,854 3,460
Form 1040, total , 63,977 66,526 67,106
Form 1040 Business, total 13,855 14,194 14,461
Nonfarm 12,154 12,517 12,805
Farm 1,701 1,677 1,656
Form 1040 Nonbusiness,
total 50,121 52,332 52,644
With itemized
deductions 19,678 20,889 21,252
Without itemized
deductions 30,444 31,443 31,392
Electronically-filed [2] 26,223 30,501 33,810
Assistance provided by IRS:
[3]
Telephone inquiries
(including recorded
telephone information) 110,524 85,593 88,510
Office walk-ins,
information 9,362 9,211 8,589
Written inquiries 48 35 27
Number of taxpayers
assisted by selected
special programs:
Community classes and
seminars 577 11,029 [4] 36,957 [5]
Volunteer Income Tax
Assistance (VITA)
and Tax
Counseling for the
Elderly (TCE) 3,587 3,611 1,607 [6]
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