Table 7.—Standard itemized and total deductions reported on individual income tax returns tax years 1950-2002

Statistics of Income Bulletin, Fall, 2004

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

Tax     Total number                   As a percentage       Number
year     of returns     Amount [1]    of adjusted gross        of
                                      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     Itemized deductions
        deduction
Tax                     Number
year    Amount [4]        of         Amount [5]
                      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