Selected historical and other data - Illustration

Statistics of Income Bulletin, Fall, 2003

The amount shown for exemptions excludes amounts in excess of AGI, which were reported but could not be used by the taxpayer. The number of exemptions and amounts also excludes the number and amounts reported on returns with no AGI, which did not figure into the computation of tax as a result.

[22] In general, represents the sum of standard and itemized deductions from AGI to compute "taxable income" (the tax base for the regular income tax), but also includes deductions in excess of AGI that could not be used in the computation. Deductions erroneously reported on returns with no AGI were excluded from the deduction statistics.

For 1980 and 1985 data, includes total itemized deductions before subtracting the "zero bracket amount," plus, for non-itemized deduction returns, the zero bracket amount and, for 1985 data only, a charitable contribution deduction. Starting with 1987, includes revised itemized deductions (see also footnotes 24-25), "basic" standard deduction, and "additional" standard deductions for age 65 or over or for blindness (for changes in the standard deduction and its relation to the zero bracket amount, see Statistics of Income--Individual Income Tax Returns, for appropriate years). Starting with 1991, total itemized deductions are after statutory limitation (see footnote 24).

[23] For 1980 and 1985 data, represents the "zero bracket amount" used on returns of non-itemizers. See also footnote 28. Zero bracket amount for 1985 and standard deduction, starting with 1986, were indexed for inflation. Starting with 1987, statistics for taxpayers with the additional standard deduction for age 65 or over exclude those who checked the box on tax returns indicating age 65 or over, but then itemized their deductions instead of claiming standard deductions (see footnote 21).

[24] Includes itemized deductions not shown separately in this table, including revised deductions, starting with 1987, for "miscellaneous expenses" after limitation and for employee moving expenses. For the most part, moving expenses are excluded after 1993 (see also footnote 17). In general, total itemized deductions were limited for certain high-income taxpayers, starting with 1991. This limitation was indexed for inflation, thereafter. For changes in itemized deductions for earlier years, see Statistics of Income-Individual Income Tax Returns.

[25] Deductible medical and dental expenses were limited, starting with 1987, based on a revised percentage of AGI. The definition of expenses was expanded, effective 1997, to include payments for certain long-term care insurance premiums and for the unreimbursed cost of certain long-term care of a chronically ill individual. For changes in the deduction for 1987 and earlier years, see Statistics of Income-Individual Income Tax Returns.

[26] Starting with 1987, State sales taxes were no longer deductible.

[27] Starting with 1987, deductions for "personal" interest and mortgage real estate loan interest were limited and, starting with 1991, personal interest was no longer deductible.