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

Statistics of Income Bulletin, Fall, 2004

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             8,422,603    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    6,033,585,532
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
                                   and total          Taxable
                                   deductions       income [3]
       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 return
                                     Total         showing no total
                                  income tax          income tax
       Size of adjusted
         gross income                2002        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        38,692,291     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
$2,000,000 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    6,370,481

                                    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    97.0
$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    22.8
$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