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Industry: Email Alert RSS FeedTable 1. Individual income tax returns: selected income and tax items for tax years 2000-2006
Statistics of Income Bulletin, Spring, 2009
Table 1. Individual Income Tax Returns: Selected Income and Tax Items
for Tax Years 2000-2006
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
2000 2001
Item (1) (2)
All returns [1] 129,373,500 130,255,237
Form 1040 returns [1] 78,846,102 80,500,011
Form 1040A returns [1] 28,826,589 28,293,817
Form 1040EZ returns [1] 21,700,809 21,461,409
Electronically filed returns [1] 40,078,595 46,861,486
Returns by filing status:
Joint returns 50,268,249 51,034,384
Returns of married persons filing
separately 2,486,719 2,441,481
Returns of heads of households 18,208,359 18,493,710
Returns of surviving spouses 63,800 74,242
Returns of single persons 58,346,372 58,211,420
Returns with Presidential Election
Campaign Fund checkoff [2]:
Number of returns 13,958,259 14,240,945
Amount 60,685 60,801
Number of boxes checked 19,741,877 20,266,894
Adjusted gross income (AGI) [3] 6,365,376,648 6,170,603,942
Salaries and wages:
Number of returns 110,168,714 111,227,450
Amount 4,456,167,438 4,565,229,218
Taxable interest received [4]:
Number of returns 68,046,458 67,479,816
Amount 199,321,670 198,177,814
Tax-exempt interest [5]:
Number of returns 4,658,345 4,557,381
Amount 53,951,877 55,582,376
Dividends in AGI [4,6]:
Number of returns 34,140,605 32,621,151
Amount 146,987,679 119,533,324
Qualified dividends in AGI [6]:
Number of returns N/A N/A
Amount N/A N/A
Business or profession net
income [7]:
Number of returns 13,312,586 13,611,559
Amount 244,598,112 249,507,231
Business or profession net
loss [7,8]:
Number of returns 4,287,423 4,406,790
Amount 30,732,759 32,734,734
Net capital gain in AGI [6,9]:
Number of returns 22,645,728 12,630,577
Amount 644,284,795 348,132,997
Net capital loss in AGI [6,10]:
Number of returns 6,875,037 10,839,824
Amount 13,742,364 22,964,034
Sales of property other than
capital assets, net gain [11]:
Number of returns 827,490 772,632
Amount 7,445,007 7,208,365
Sales of property other than
capital assets, net loss [11]:
Number of returns 872,562 843,253
Amount 8,364,141 9,105,361
Pensions and annuities in AGI [12]:
Number of returns 21,765,211 22,262,774
Amount 325,827,702 338,745,409
Unemployment compensation [13]:
Number of returns 6,478,292 8,799,886
Amount 16,913,305 26,890,925
Social Security benefits in
AGI [14]:
Number of returns 10,608,572 10,779,280
Amount 89,964,021 93,559,363
Rent net income [7]:
Number of returns 4,200,588 4,226,121
Amount 45,099,159 47,307,618
Rent net loss [7]:
Number of returns 4,520,263 4,504,545
Amount 30,309,122 31,057,269
Royalty net income [15]:
Number of returns 1,103,851 1,133,409
Amount 7,997,803 10,630,523
Royalty net loss [15]:
Number of returns 36,033 46,313
Amount 100,895 89,482
Partnership and S corporation net
income [16]:
Number of returns 4,179,537 4,356,933
Amount 285,424,865 301,558,966
Partnership and S corporation net
loss [8,16]:
Number of returns 2,120,784 2,139,574
Amount 72,511,266 76,448,871
Estate or trust net income:
Number of returns 556,534 493,247
Amount 12,134,000 12,378,332
Estate or trust net loss:
Number of returns 39,026 44,096
Amount 1,127,838 2,158,566
Farm net income:
Number of returns 703,083 649,173
Amount 8,270,319 7,656,704
Farm net loss [8]:
Number of returns 1,358,701 1,357,698
Amount 17,305,037 18,661,484
Total statutory adjustments:
Number of returns [17] 23,197,425 23,497,092
Amount [17] 58,609,518 60,572,768
Educator expenses:
Number of returns N/A N/A
Amount N/A N/A
Certain business expenses of
reservists, performing
artists, and fee-basis
government officials:
Number of returns N/A N/A
Amount N/A N/A
Individual Retirement
Arrangements [18]:
Number of returns 3,505,032 3,448,457
Amount 7,477,074 7,406,866
Student loan interest deduction:
Number of returns 4,477,986 4,405,667
Amount 2,639,472 2,711,733
Tuition and fees deduction:
Number of returns N/A N/A
Amount N/A N/A
Health savings account
deduction [19]:
Number of returns N/A N/A
Amount N/A N/A
Medical savings account
deduction:
Number of returns 65,415 69,957
Amount 120,330 123,296
Keogh and self-employed
retirement plans:
Number of returns 1,287,706 1,290,496
Amount 12,475,396 13,114,412
Deduction for self-employment
tax:
Number of returns 14,300,141 14,574,036
Amount 17,392,967 18,134,959
Self-employed health insurance:
Number of returns 3,564,624 3,559,792
Amount 7,569,198 8,177,397
Domestic production activities
deduction:
Number of returns N/A N/A
Amount N/A N/A
Exemptions:
Number of exemptions, total 252,332,427 256,186,046
Amount [20] 690,109,474 727,554,990
Number of boxes checked for
taxpayer's age 65 or over [20] 22,475,999 22,825,923
Primary taxpayer 16,159,749 16,443,262
Spouse 6,316,250 6,382,661
Total deductions:
Number of returns [21] 128,204,824 128,800,540
Amount [21] 1,293,181,391 1,366,435,851
Standard deductions [22]
Number of returns 85,670,504 84,238,233
Amount 470,820,881 481,907,591
Returns with additional standard
deductions for age 65 or over
or blindness:
Number of returns 11,330,554 11,116,629
Amount 14,735,998 14,936,559
Itemized deductions:
Number of returns [23] 42,534,320 44,562,308
Amount [23] 822,360,510 884,528,260
Medical and dental
expense [24]:
Number of returns 6,513,104 7,571,522
Amount 39,251,004 47,071,726
Taxes paid [25]:
Number of returns 41,823,555 43,797,188
Amount 294,711,547 307,974,817
Interest paid [26]:
Number of returns 35,405,336 36,800,610
Amount 322,931,506 349,900,751
Home mortgage interest paid:
Number of returns 34,914,116 36,331,190
Amount 299,963,368 330,692,376
Charitable contributions:
Number of returns 37,524,825 39,386,782
Amount 140,681,631 139,241,476
Taxable income:
Number of returns 105,259,292 104,174,654
Amount 4,544,242,424 4,268,506,425
Income tax before credits [27,28]:
Number of returns 105,277,966 104,195,834
Amount 1,018,218,948 933,567,474
Tax credits:
Number of returns [29,30] 37,736,095 49,792,710
Total amount [29,30] 37,722,293 45,631,198
Child care credit:
Number of returns 6,368,101 6,184,507
Amount 2,793,860 2,721,061
Credit for the elderly or
disabled:
Number of returns 155,796 139,097
Amount 32,608 30,496
Child tax credit:
Number of returns 26,404,521 26,452,875
Amount 19,689,359 22,427,229
Education credits:
Number of returns 6,815,316 7,212,554
Amount 4,851,178 5,156,254
Retirement savings contributions
credit:
Number of returns N/A N/A
Amount N/A N/A
Residential energy credit:
Number of returns N/A N/A
Amount N/A N/A
Foreign tax credit:
Number of returns 3,935,699 3,942,604
Amount 5,990,360 6,254,559
General business credit:
Number of returns 275,116 269,648
Amount 764,253 713,974
Income tax after credits [25]:
Number of returns 96,815,794 94,763,163
Amount 980,496,655 887,936,276
Total income tax [31]:
Number of returns 96,817,602 94,763,530
Amount 980,645,201 887,973,968
Alternative minimum tax [32]:
Number of returns 1,304,198 1,120,047
Amount 9,600,840 6,756,705
Earned income credit [33]:
Number of returns 19,277,225 19,593,122
Amount 32,296,341 33,375,971
Used to offset income tax before
credits:
Number of returns 5,416,246 4,412,721
Amount 1,968,680 1,470,200
Used to offset other taxes:
Number of returns 3,147,876 3,506,426
Amount 2,523,703 2,862,938
Excess earned income credit
(refundable):
Number of returns 16,125,542 16,631,224
Amount 27,803,959 29,042,833
Tax payments, total:
Number of returns [34] 122,243,874 123,451,339
Amount [34] 1,084,868,447 1,076,500,696
Income tax withheld [35]:
Number of returns 113,733,442 114,798,386
Amount 763,901,388 773,325,891
Excess Social Security tax
withheld:
Number of returns 1,640,582 1,436,746
Amount 2,184,849 1,915,349
Estimated tax payments [36]:
Number of returns 13,326,669 13,167,855
Amount 221,621,893 220,195,712
Payments with requests for
extension of filing
time [37]:
Number of returns 1,610,937 1,448,214
Amount 63,396,711 42,495,018
Tax due at time of filing:
Number of returns 30,624,423 24,581,130
Amount 134,944,362 91,822,703
Tax overpayments, total [38]:
Number of returns 95,921,082 102,310,896
Amount 196,198,780 236,982,082
Overpayment refunds:
Number of returns 93,000,030 99,011,975
Amount 167,577,365 202,274,032
2002 2003
Item (3) (4)
All returns [1] 130,076,443 130,423,626
Form 1040 returns [1] 80,748,948 80,420,043
Form 1040A returns [1] 28,714,328 29,631,494
Form 1040EZ returns [1] 20,613,167 20,372,089
Electronically filed returns [1] 52,798,823 61,154,815
Returns by filing status:
Joint returns 51,302,089 51,510,779
Returns of married persons filing
separately 2,330,723 2,320,275
Returns of heads of households 19,170,266 19,506,611
Returns of surviving spouses 73,577 83,179
Returns of single persons 57,199,788 57,002,781
Returns with Presidential Election
Campaign Fund checkoff [2]:
Number of returns 13,143,595 12,198,321
Amount 56,567 52,361
Number of boxes checked 18,857,672 17,453,770
Adjusted gross income (AGI) [3] 6,033,585,532 6,207,108,793
Salaries and wages:
Number of returns 110,938,441 110,890,993
Amount 4,559,690,903 4,649,900,493
Taxable interest received [4]:
Number of returns 63,584,806 59,459,344
Amount 149,024,899 127,159,692
Tax-exempt interest [5]:
Number of returns 4,453,829 4,524,955
Amount 54,564,465 53,750,230
Dividends in AGI [4,6]:
Number of returns 31,409,759 30,475,097
Amount 103,241,332 115,141,232
Qualified dividends in AGI [6]:
Number of returns N/A 22,449,379
Amount N/A 80,994,736
Business or profession net
income [7]:
Number of returns 13,750,982 14,442,334
Amount 256,878,740 268,581,833
Business or profession net
loss [7,8]:
Number of returns 4,846,323 4,973,314
Amount 36,095,167 38,926,548
Net capital gain in AGI [6,9]:
Number of returns 9,969,731 9,081,384
Amount 268,202,336 322,973,738
Net capital loss in AGI [6,10]:
Number of returns 13,279,894 12,808,303
Amount 29,833,878 28,952,022
Sales of property other than
capital assets, net gain [11]:
Number of returns 789,392 798,662
Amount 7,291,728 8,138,821
Sales of property other than
capital assets, net loss [11]:
Number of returns 938,985 955,198
Amount 9,678,258 8,469,180
Pensions and annuities in AGI [12]:
Number of returns 22,794,417 22,822,842
Amount 357,840,960 372,931,442
Unemployment compensation [13]:
Number of returns 10,334,639 10,065,230
Amount 43,129,155 44,007,879
Social Security benefits in
AGI [14]:
Number of returns 10,702,502 10,975,002
Amount 93,459,494 97,768,201
Rent net income [7]:
Number of returns 4,228,529 4,086,160
Amount 49,265,943 49,236,378
Rent net loss [7]:
Number of returns 4,500,788 4,529,086
Amount 34,253,712 37,558,496
Royalty net income [15]:
Number of returns 1,118,018 1,242,840
Amount 8,013,942 10,729,655
Royalty net loss [15]:
Number of returns 38,389 32,790
Amount 140,775 123,569
Partnership and S corporation net
income [16]:
Number of returns 4,329,316 4,453,988
Amount 314,665,137 333,029,137
Partnership and S corporation net
loss [8,16]:
Number of returns 2,394,105 2,552,592
Amount 76,697,948 78,972,015
Estate or trust net income:
Number of returns 539,946 499,416
Amount 12,459,427 13,498,758
Estate or trust net loss:
Number of returns 41,508 33,117
Amount 1,219,102 1,083,966
Farm net income:
Number of returns 556,331 592,019
Amount 6,324,051 7,472,503
Farm net loss [8]:
Number of returns 1,438,741 1,405,097
Amount 20,743,770 19,843,995
Total statutory adjustments:
Number of returns [17] 28,911,078 30,382,069
Amount [17] 77,161,432
Educator expenses:
Number of returns 2,884,403 3,240,673
Amount 712,505 805,734
Certain business expenses of
reservists, performing
artists, and fee-basis
government officials:
Number of returns N/A N/A
Amount N/A N/A
Individual Retirement
Arrangements [18]:
Number of returns 3,277,671 3,418,494
Amount 9,462,404 10,006,814
Student loan interest deduction:
Number of returns 6,640,784 6,953,370
Amount 4,469,546 4,409,816
Tuition and fees deduction:
Number of returns 3,444,941 3,571,154
Amount 6,154,145 6,683,631
Health savings account
deduction [19]:
Number of returns N/A N/A
Amount N/A N/A
Medical savings account
deduction:
Number of returns 61,118 67,347
Amount 121,282 129,214
Keogh and self-employed
retirement plans:
Number of returns 1,186,947 1,208,801
Amount 16,349,738 17,795,957
Deduction for self-employment
tax:
Number of returns 14,664,473 15,373,279
Amount 18,687,162 19,791,285
Self-employed health insurance:
Number of returns 3,571,152 3,802,277
Amount 10,494,247 16,454,211
Domestic production activities
deduction:
Number of returns N/A N/A
Amount N/A N/A
Exemptions:
Number of exemptions, total 258,716,374 261,126,373
Amount [20] 761,440,430 781,305,067
Number of boxes checked for
taxpayer's age 65 or over [20] 22,948,745 23,178,832
Primary taxpayer 16,444,649 16,626,808
Spouse 6,504,096 6,552,024
Total deductions:
Number of returns [21] 128,302,742 128,592,872
Amount [21] 1,390,114,852 1,457,644,886
Standard deductions [22]
Number of returns 82,655,191 84,643,281
Amount 492,067,532 555,780,052
Returns with additional standard
deductions for age 65 or over
or blindness:
Number of returns 10,857,098 11,200,647
Amount 14,897,487 15,858,963
Itemized deductions:
Number of returns [23] 45,647,551 43,949,591
Amount [23] 898,047,320 901,864,834
Medical and dental
expense [24]:
Number of returns 8,547,481 8,678,320
Amount 52,276,395 56,007,076
Taxes paid [25]:
Number of returns 44,793,590 43,061,888
Amount 302,653,989 310,896,704
Interest paid [26]:
Number of returns 37,637,017 36,211,578
Amount 351,495,773 340,319,125
Home mortgage interest paid:
Number of returns 37,216,044 35,797,375
Amount 336,570,649 325,191,983
Charitable contributions:
Number of returns 40,399,695 38,626,902
Amount 140,571,365 145,702,137
Taxable income:
Number of returns 102,275,969 101,392,812
Amount 4,096,127,651 4,200,218,439
Income tax before credits [27,28]:
Number of returns 102,293,722 101,412,777
Amount 836,842,718 790,005,881
Tax credits:
Number of returns [29,30] 40,614,049 41,091,029
Total amount [29,30] 39,862,411 41,995,756
Child care credit:
Number of returns 6,185,855 6,313,297
Amount 2,706,539 3,206,890
Credit for the elderly or
disabled:
Number of returns 133,538 123,147
Amount 21,119 20,257
Child tax credit:
Number of returns 25,939,801 25,672,254
Amount 21,520,271 22,788,025
Education credits:
Number of returns 6,475,134 7,298,227
Amount 4,882,853 5,843,029
Retirement savings contributions
credit:
Number of returns 5,307,176 5,296,688
Amount 1,058,219 1,034,394
Residential energy credit:
Number of returns N/A N/A
Amount N/A N/A
Foreign tax credit:
Number of returns 3,748,974 4,145,174
Amount 5,933,600 5,805,555
General business credit:
Number of returns 284,720 262,738
Amount 750,855 612,744
Income tax after credits [25]:
Number of returns 90,963,775 88,921,898
Amount 796,980,307 748,010,125
Total income tax [31]:
Number of returns 90,963,896 88,921,904
Amount 796,986,268 748,017,488
Alternative minimum tax [32]:
Number of returns 1,910,789 2,357,975
Amount 6,853,901 9,469,803
Earned income credit [33]:
Number of returns 21,703,187 22,024,227
Amount 38,198,572 38,657,067
Used to offset income tax before
credits:
Number of returns 4,168,977 3,606,251
Amount 1,114,948 926,381
Used to offset other taxes:
Number of returns 4,106,193 4,401,160
Amount 3,346,682 3,718,355
Excess earned income credit
(refundable):
Number of returns 18,780,033 19,162,460
Amount 33,736,942 34,012,332
Tax payments, total:
Number of returns [34] 120,083,021 123,461,513
Amount [34] 953,697,397 974,543,079
Income tax withheld [35]:
Number of returns 114,861,744 114,861,706
Amount 717,492,263 703,758,484
Excess Social Security tax
withheld:
Number of returns 1,145,352 1,121,141
Amount 1,564,478 1,566,411
Estimated tax payments [36]:
Number of returns 12,434,579 11,576,213
Amount 198,177,595 182,906,911
Payments with requests for
extension of filing
time [37]:
Number of returns 1,235,156 1,333,579
Amount 36,321,934 38,303,188
Tax due at time of filing:
Number of returns 22,818,761 21,072,333
Amount 82,287,723 73,741,408
Tax overpayments, total [38]:
Number of returns 103,462,884 105,361,848
Amount 239,784,002 254,553,541
Overpayment refunds:
Number of returns 100,143,606 102,004,984
Amount 205,987,348 219,751,889
2004 2005
Item (5) (6)
All returns [1] 132,226,042 134,372,678
Form 1040 returns [1] 80,603,689 81,497,559
Form 1040A returns [1] 30,572,631 31,326,141
Form 1040EZ returns [1] 21,049,722 21,548,977
Electronically filed returns [1] 68,380,152 73,471,852
Returns by filing status:
Joint returns 51,975,649 52,505,729
Returns of married persons filing
separately 2,453,292 2,462,804
Returns of heads of households 19,647,748 19,985,059
Returns of surviving spouses 82,188 71,111
Returns of single persons 58,067,165 59,347,974
Returns with Presidential Election
Campaign Fund checkoff [2]:
Number of returns 11,613,401 10,860,522
Amount 50,202 48,753
Number of boxes checked 16,733,962 15,711,327
Adjusted gross income (AGI) [3] 6,788,805,130 7,422,495,663
Salaries and wages:
Number of returns 112,369,812 114,070,880
Amount 4,921,806,344 5,155,407,373
Taxable interest received [4]:
Number of returns 57,605,888 59,249,357
Amount 125,474,158 162,432,720
Tax-exempt interest [5]:
Number of returns 4,416,851 4,497,973
Amount 52,031,763 57,693,924
Dividends in AGI [4,6]:
Number of returns 30,687,178 31,175,376
Amount 146,838,808 166,482,004
Qualified dividends in AGI [6]:
Number of returns 24,549,867 25,853,686
Amount 110,500,411 118,980,474
Business or profession net
income [7]:
Number of returns 15,057,938 15,748,896
Amount 290,224,776 314,717,429
Business or profession net
loss [7,8]:
Number of returns 5,194,140 5,308,433
Amount 43,007,488 45,016,373
Net capital gain in AGI [6,9]:
Number of returns 10,875,231 12,017,926
Amount 497,227,695 685,194,041
Net capital loss in AGI [6,10]:
Number of returns 11,513,428 10,022,532
Amount 25,492,046 22,136,901
Sales of property other than
capital assets, net gain [11]:
Number of returns 857,903 900,568
Amount 10,473,327 12,843,235
Sales of property other than
capital assets, net loss [11]:
Number of returns 892,031 876,635
Amount 7,970,811 9,180,303
Pensions and annuities in AGI [12]:
Number of returns 23,123,390 23,247,374
Amount 394,285,849 420,144,855
Unemployment compensation [13]:
Number of returns 9,094,911 7,887,700
Amount 32,740,272 27,857,367
Social Security benefits in
AGI [14]:
Number of returns 11,691,859 12,660,754
Amount 110,462,387 124,829,069
Rent net income [7]:
Number of returns 4,078,981 4,109,952
Amount 50,640,786 53,536,785
Rent net loss [7]:
Number of returns 4,731,529 4,951,857
Amount 44,672,209 51,914,832
Royalty net income [15]:
Number of returns 1,296,467 1,342,691
Amount 12,421,989 16,121,113
Royalty net loss [15]:
Number of returns 31,654 33,393
Amount 186,747 197,030
Partnership and S corporation net
income [16]:
Number of returns 4,738,228 4,992,108
Amount 398,690,527 492,020,754
Partnership and S corporation net
loss [8,16]:
Number of returns 2,498,144 2,539,384
Amount 82,697,364 89,694,035
Estate or trust net income:
Number of returns 507,008 493,504
Amount 15,436,171 18,138,463
Estate or trust net loss:
Number of returns 35,710 35,713
Amount 1,435,566 1,654,404
Farm net income:
Number of returns 588,823 610,647
Amount 7,371,027 8,484,072
Farm net loss [8]:
Number of returns 1,416,076 1,370,603
Amount 20,610,232 20,652,859
Total statutory adjustments:
Number of returns [17] 32,153,965 33,591,124
Amount [17] 87,575,677
Educator expenses:
Number of returns 3,402,468 3,503,719
Amount 858,457 877,796
Certain business expenses of
reservists, performing
artists, and fee-basis
government officials:
Number of returns 105,135 100,111
Amount 252,597 285,073
Individual Retirement
Arrangements [18]:
Number of returns 3,330,763 3,256,066
Amount 10,028,607 12,003,037
Student loan interest deduction:
Number of returns 7,527,249 8,072,896
Amount 4,398,734 5,052,720
Tuition and fees deduction:
Number of returns 4,710,253 4,696,013
Amount 10,589,279 10,846,990
Health savings account
deduction [19]:
Number of returns 90,857 215,781
Amount 190,732 510,690
Medical savings account
deduction:
Number of returns 32,334 18,808
Amount 66,602 41,341
Keogh and self-employed
retirement plans:
Number of returns 1,201,332 1,256,900
Amount 19,295,952 21,268,404
Deduction for self-employment
tax:
Number of returns 15,920,203 16,694,655
Amount 21,109,366 22,733,881
Self-employed health insurance:
Number of returns 3,883,687 3,901,082
Amount 18,457,063 19,645,889
Domestic production activities
deduction:
Number of returns N/A 336,959
Amount N/A 2,360,983
Exemptions:
Number of exemptions, total 263,896,304 269,043,070
Amount [20] 800,690,043 839,904,186
Number of boxes checked for
taxpayer's age 65 or over [20] 23,790,587 24,246,402
Primary taxpayer 16,961,345 17,381,797
Spouse 6,829,242 6,864,605
Total deductions:
Number of returns [21] 130,351,990 132,596,649
Amount [21] 1,559,171,075 1,702,558,646
Standard deductions [22]
Number of returns 84,016,753 84,841,222
Amount 560,932,618 580,747,711
Returns with additional standard
deductions for age 65 or over
or blindness:
Number of returns 10,985,079 10,996,440
Amount 15,850,401 16,561,658
Itemized deductions:
Number of returns [23] 46,335,237 47,755,427
Amount [23] 998,238,457 1,121,810,935
Medical and dental
expense [24]:
Number of returns 9,530,675 9,917,189
Amount 61,503,014 67,353,932
Taxes paid [25]:
Number of returns 46,009,291 47,353,480
Amount 362,608,853 400,390,045
Interest paid [26]:
Number of returns 38,110,298 39,015,536
Amount 356,355,994 405,718,259
Home mortgage interest paid:
Number of returns 37,691,995 38,574,509
Amount 340,476,440 383,733,110
Charitable contributions:
Number of returns 40,623,426 41,381,465
Amount 165,564,388 183,390,686
Taxable income:
Number of returns 102,737,959 104,330,653
Amount 4,670,165,637 5,137,165,874
Income tax before credits [27,28]:
Number of returns 102,740,921 104,345,964
Amount 884,342,703 990,151,766
Tax credits:
Number of returns [29,30] 41,694,252 42,246,181
Total amount [29,30] 52,366,870 55,316,421
Child care credit:
Number of returns 6,316,649 6,500,596
Amount 3,337,984 3,462,104
Credit for the elderly or
disabled:
Number of returns 107,914 101,627
Amount 18,740 14,127
Child tax credit:
Number of returns 25,988,711 25,950,568
Amount 32,300,455 32,047,620
Education credits:
Number of returns 7,180,884 7,057,251
Amount 6,016,805 6,119,631
Retirement savings contributions
credit:
Number of returns 5,288,732 5,293,605
Amount 1,011,506 944,531
Residential energy credit:
Number of returns N/A N/A
Amount N/A N/A
Foreign tax credit:
Number of returns 4,700,259 5,398,046
Amount 6,757,994 9,361,989
General business credit:
Number of returns 248,506 251,386
Amount 635,391 877,850
Income tax after credits [25]:
Number of returns 89,101,934 90,593,079
Amount 831,975,834 934,835,345
Total income tax [31]:
Number of returns 89,101,934 90,593,081
Amount 831,976,333 934,835,769
Alternative minimum tax [32]:
Number of returns 3,096,299 4,004,756
Amount 13,029,239 17,421,071
Earned income credit [33]:
Number of returns 22,269,577 22,751,904
Amount 40,024,050 42,410,290
Used to offset income tax before
credits:
Number of returns 2,975,197 2,896,347
Amount 767,524 745,322
Used to offset other taxes:
Number of returns 4,630,477 4,756,198
Amount 3,957,021 4,199,530
Excess earned income credit
(refundable):
Number of returns 19,448,355 20,087,050
Amount 35,299,505 37,465,440
Tax payments, total:
Number of returns [34] 124,989,700 122,684,049
Amount [34] 1,036,118,363 1,083,700,046
Income tax withheld [35]:
Number of returns 116,312,978 118,161,380
Amount 731,734,362 782,659,594
Excess Social Security tax
withheld:
Number of returns 1,242,604 1,383,240
Amount 1,727,641 2,023,314
Estimated tax payments [36]:
Number of returns 10,996,504 11,053,213
Amount 188,770,357 221,001,524
Payments with requests for
extension of filing
time [37]:
Number of returns 1,518,779 1,627,572
Amount 59,268,206 77,833,848
Tax due at time of filing:
Number of returns 24,452,350 25,659,937
Amount 99,683,799 118,232,296
Tax overpayments, total [38]:
Number of returns 103,706,648 104,778,359
Amount 255,064,839 272,110,056
Overpayment refunds:
Number of returns 100,674,244 101,870,385
Amount 221,371,474 232,975,616
2006
Item (7)
All returns [1] 138,394,754
Form 1040 returns [1] 83,805,545
Form 1040A returns [1] 32,018,556
Form 1040EZ returns [1] 22,570,653
Electronically filed returns [1] 80,095,643
Returns by filing status:
Joint returns 53,294,930
Returns of married persons filing
separately 2,524,941
Returns of heads of households 20,669,369
Returns of surviving spouses 74,771
Returns of single persons 61,830,743
Returns with Presidential Election
Campaign Fund checkoff [2]:
Number of returns 10,887,080
Amount 46,922
Number of boxes checked 15,640,828
Adjusted gross income (AGI) [3] 8,030,842,945
Salaries and wages:
Number of returns 116,379,376
Amount 5,469,370,119
Taxable interest received [4]:
Number of returns 62,401,235
Amount 222,707,445
Tax-exempt interest [5]:
Number of returns 6,038,822
Amount 72,970,971
Dividends in AGI [4,6]:
Number of returns 31,619,775
Amount 199,359,146
Qualified dividends in AGI [6]:
Number of returns 26,584,184
Amount 137,195,800
Business or profession net
income [7]:
Number of returns 16,209,687
Amount 330,265,386
Business or profession net
loss [7,8]:
Number of returns 5,446,722
Amount 48,738,126
Net capital gain in AGI [6,9]:
Number of returns 13,427,079
Amount 789,797,297
Net capital loss in AGI [6,10]:
Number of returns 8,641,990
Amount 18,751,674
Sales of property other than
capital assets, net gain [11]:
Number of returns 894,821
Amount 14,020,711
Sales of property other than
capital assets, net loss [11]:
Number of returns 883,982
Amount 9,819,064
Pensions and annuities in AGI [12]:
Number of returns 24,098,220
Amount 450,454,465
Unemployment compensation [13]:
Number of returns 7,378,438
Amount 26,523,665
Social Security benefits in
AGI [14]:
Number of returns 13,749,185
Amount 144,403,839
Rent net income [7]:
Number of returns 3,945,510
Amount 53,607,878
Rent net loss [7]:
Number of returns 5,200,270
Amount 64,256,741
Royalty net income [15]:
Number of returns 1,463,190
Amount 17,360,823
Royalty net loss [15]:
Number of returns 40,159
Amount 320,028
Partnership and S corporation net
income [16]:
Number of returns 5,022,308
Amount 528,224,522
Partnership and S corporation net
loss [8,16]:
Number of returns 2,596,993
Amount 102,747,208
Estate or trust net income:
Number of returns 550,919
Amount 19,125,097
Estate or trust net loss:
Number of returns 44,685
Amount 1,941,673
Farm net income:
Number of returns 551,965
Amount 7,683,980
Farm net loss [8]:
Number of returns 1,406,308
Amount 23,015,298
Total statutory adjustments:
Number of returns [17] 33,980,524
Amount [17] 98,046,679
Educator expenses:
Number of returns 3,166,931
Amount 805,568
Certain business expenses of
reservists, performing
artists, and fee-basis
government officials:
Number of returns 120,468
Amount 368,258
Individual Retirement
Arrangements [18]:
Number of returns 3,230,531
Amount 12,533,506
Student loan interest deduction:
Number of returns 8,540,900
Amount 6,156,865
Tuition and fees deduction:
Number of returns 4,015,828
Amount 9,620,615
Health savings account
deduction [19]:
Number of returns 358,968
Amount 868,560
Medical savings account
deduction:
Number of returns 18,668
Amount 35,106
Keogh and self-employed
retirement plans:
Number of returns 1,228,299
Amount 22,011,551
Deduction for self-employment
tax:
Number of returns 17,074,708
Amount 23,925,376
Self-employed health insurance:
Number of returns 3,804,190
Amount 20,302,533
Domestic production activities
deduction:
Number of returns 421,128
Amount 3,303,121
Exemptions:
Number of exemptions, total 275,256,944
Amount [20] 891,911,609
Number of boxes checked for
taxpayer's age 65 or over [20] 25,322,424
Primary taxpayer 18,118,613
Spouse 7,203,811
Total deductions:
Number of returns [21] 135,707,287
Amount [21] 1,836,701,474
Standard deductions [22]
Number of returns 86,583,732
Amount 607,464,185
Returns with additional standard
deductions for age 65 or over
or blindness:
Number of returns 11,261,327
Amount 16,976,422
Itemized deductions:
Number of returns [23] 49,123,555
Amount [23] 1,229,237,288
Medical and dental
expense [24]:
Number of returns 10,208,792
Amount 70,704,272
Taxes paid [25]:
Number of returns 48,660,923
Amount 432,774,100
Interest paid [26]:
Number of returns 40,284,927
Amount 470,474,844
Home mortgage interest paid:
Number of returns 39,831,381
Amount 443,151,695
Charitable contributions:
Number of returns 41,437,749
Amount 186,646,644
Taxable income:
Number of returns 106,667,402
Amount 5,579,145,443
Income tax before credits [27,28]:
Number of returns 106,688,255
Amount 1,082,855,370
Tax credits:
Number of returns [29,30] 46,091,502
Total amount [29,30] 58,938,971
Child care credit:
Number of returns 6,466,792
Amount 3,486,637
Credit for the elderly or
disabled:
Number of returns 98,261
Amount 14,571
Child tax credit:
Number of returns 25,741,511
Amount 31,741,551
Education credits:
Number of returns 7,725,138
Amount 7,022,420
Retirement savings contributions
credit:
Number of returns 5,192,133
Amount 893,957
Residential energy credit:
Number of returns 4,344,189
Amount 1,000,149
Foreign tax credit:
Number of returns 6,418,317
Amount 10,958,470
General business credit:
Number of returns 386,681
Amount 1,302,464
Income tax after credits [25]:
Number of returns 92,740,926
Amount 1,023,916,399
Total income tax [31]:
Number of returns 92,740,927
Amount 1,023,920,139
Alternative minimum tax [32]:
Number of returns 3,966,540
Amount 21,564,586
Earned income credit [33]:
Number of returns 23,042,200
Amount 44,387,566
Used to offset income tax before
credits:
Number of returns 2,960,172
Amount 797,162
Used to offset other taxes:
Number of returns 4,874,407
Amount 4,518,182
Excess earned income credit
(refundable):
Number of returns 20,268,821
Amount 39,072,222
Tax payments, total:
Number of returns [34] 133,577,700
Amount [34] 1,189,243,053
Income tax withheld [35]:
Number of returns 120,500,889
Amount 843,094,979
Excess Social Security tax
withheld:
Number of returns 1,443,437
Amount 2,288,806
Estimated tax payments [36]:
Number of returns 11,128,072
Amount 252,998,613
Payments with requests for
extension of filing
time [37]:
Number of returns 1,758,125
Amount 86,530,919
Tax due at time of filing:
Number of returns 26,694,105
Amount 126,289,889
Tax overpayments, total [38]:
Number of returns 109,915,823
Amount 295,796,995
Overpayment refunds:
Number of returns 107,001,071
Amount 250,941,390
Footnotes
N/A--Not applicable.
[1] Year-to-year comparability of the "all returns" total is
affected by changes in dollar income filing thresholds, while
year-to-year comparability of the number of returns by type of tax
form used is affected by changes in the specific filing
requirements, including adjustments for inflation, for each form.
In general, the filing of "short forms" (mostly Forms 1040A and
1040EZ) has been encouraged by IRS to simplify both taxpayer filing
requirements and IRS processing. Filing requirements for each of
the short forms have, therefore, been gradually liberalized to
facilitate their use. Increases in the number of short forms have
mostly been at the expense of "long form" 1040 usage (although
increases in the number of each of the short forms have often been
at the expense of one short form over another). While the number of
1040 (paper) returns has, therefore, increased over the time period
shown, the rate of increase has been reduced by the use of the
short forms, and, later, by electronic filing options (see below).
For additional information about the return filing requirements,
see the annual reports, Statistics of Income--Individual Income Tax
Returns. Forms 1040, 1040A, and 1040EZ include "standard"
electronically filed ("ELF" or "e-file") returns, and Form 1040EZ
returns filed electronically by telephone ("TeleFile"2000-2004
only). For 2006, the total number of Form 1040EZ returnes includes
742,859 Form 1040EZ-T returns.
[2] Taxpayers could elect to assign $3 of the income tax reported
on their returns ($6 on a joint return, if both spouses
contributed) to help pay for the cost of Presidential election
campaigns. To do so, a taxpayer had to check a box on the tax
return. The relationship between (a) the number of returns and
boxes checked and (b) the dollar amounts shown is only approximate
because the frequencies and the amounts were obtained from
different sources, the frequencies from Statistics of Income tax
return data and the dollar amounts from IRS monthly tax
collections, aggregated by calendar year. It should be noted that
the frequencies and amounts are related to the tax year for which
statistics are shown, even though the designation by the taxpayer
occurred in the following year, when the income tax return was
filed and processed.
[3] Less deficit.
[4] Taxable interest includes "dividends" on deposits and
withdrawable shares in mutual savings banks, savings and loan
associations, and credit unions, but excludes interest from
Regulated Investment Companies on money market mutual funds, which
is included in "dividends" in "adjusted gross income" (AGI).
[5] Not included in AGI. Represents interest on State and local
government obligations, including tax-exempt interest dividends
from Regulated Investment Companies.
[6] Dividends in AGI exclude capital gains and liquidating
dividends, reflected in the statistics for net capital gain or loss
in AGI, but include interest from Regulated Investment Companies on
money market mutual funds. Qualified dividends are the ordinary
dividends received after May 5, 2003, that met certain conditions.
These included: the dividend must have been paid by a U.S.
corporation or a "qualified" foreign corporation; the stock
ownership must have met certain holding period requirements; the
dividends were not from certain institutions, such as mutual
savings banks, cooperative banks, credit unions, tax-exempt
organizations, or farmer cooperatives; and the dividends were not
for any share of stock which was a part of an employee stock
ownership plan (ESOP).
[7] Rent net income (or loss) excludes sole proprietorship
(including farm) rental income or loss; these are included in
business or profession net income or loss. Rental losses are before
"passive loss" limitation and, therefore, exceed the amount
included in AGI.
[8] Losses are after "passive loss" limitation.
[9] Includes capital gains from the sale of assets held for
personal use or investment, and also net gains from the sale of
certain business property treated as net capital gains and from
"involuntary conversions" of property, such as by casualty or
theft. Also includes capital gains received from partnerships and S
corporations. See also footnote 15. Data represent total capital
gains. Total includes capital gain distributions from Regulated
Investment Companies. For other changes affecting capital gains,
see Statistics of Income--Individual Income Tax Returns , various
years. See also footnote 6.
[10] Includes capital losses (after limitation) from the sale of
assets held for personal use or investment, including losses in
excess of net gains from the sale of certain business property
treated as net capital losses and "involuntary conversions" of
property, such as by casualty or theft. Also includes capital
losses received from partnerships and S corporations. See also
footnotes 6, 15, and 16.
[11] Net gain or loss, not includable in capital gain or loss, from
the sale of business property (excluding inventories and certain
other assets) and "involuntary conversions" of property, such as by
casualty or theft. See also footnote 15.
[12] Excludes Individual Retirement Arrangement (IRA)
distributions.
[13] Represents total unemployment compensation.
[14] Up to 85 percent of Social Security benefits were taxable.
[15] Excludes certain royalties included in the computations of
capital gain or loss and of ordinary gain or loss in sales of
noncapital assets.
[16] Excludes capital gains and losses.
[17] Includes adjustments not shown separately in this table. Total
excludes certain business-related expenses, deduction for
two-earner married couples, and certain alimony payments, but
includes the self-employment health insurance deductions.
[18] Deductible Individual Retirement Arrangement (IRA)
contributions were limited, then liberalized somewhat.
Contributions to education and Roth IRAs were nondeductible and
are, therefore, not included in the statistics.
[19] Beginning in Tax Year 2004, a taxpayer could have taken a
deduction for contributions to a Health Savings Account. The
deduction was limited to the annual deductible on the qualifying
high deductible health plan and other criteria.
[20] Exemption amounts were indexed for inflation. Amounts were
also limited for taxpayers with high incomes. A check box on the
return was used for taxpayer's age 65 or over, in general, for use
in establishing claims for the additional standard deductions, but
many taxpayers not claiming the additional deductions also used the
check box. 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.
[21] 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. Includes revised itemized deductions (see
also footnotes 23-24), "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). Total itemized deductions are
after statutory limitation (see footnote 25).
[22] Standard deductions were indexed for inflation. 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 20). For the percentages of AGI
used for the standard deduction and the limitation on the
deduction, see Statistics of Income--Individual Income Tax Returns.
[23] Includes itemized deductions not shown separately in this
table, including revised deductions, for "miscellaneous expenses"
after limitation and for employee moving expenses. In general,
total itemized deductions were limited for certain high-income
taxpayers. This limitation was indexed for inflation.
[24] Deductible medical and dental expenses were limited, based on
a revised percentage of AGI. The definition of expenses includes
payments for certain long-term care insurance premiums and for the
unreimbursed cost of certain long-term care of a chronically ill
individual.
[25] Starting with 2004, a taxpayer could have elected to deduct
State and local general sales taxes instead of State and local
income taxes as itemized deductions on Schedule A.
[26] Deductions for mortgage real estate loan interest were
limited. Personal interest was not deductible.
[27] Includes "alternative minimum tax" (AMT), starting with 2000.
[28] Different tax rate structures for the regular income tax
applied to Tax Years 2000-2002, 2003, 2004, 2005, and 2006.
Indexing of tax rate boundaries for inflation existed. The
preferential maximum tax rate on net long-term capital gains under
"alternative tax" was revised over the years. Alternative tax was
abolished, but a maximum capital gain tax rate less than the
maximum regular tax rate continued to apply under certain
conditions. For additional information on changes affecting tax
computations, see Table 23 of the appendix to the historical
section of this report and Statistics of Income--Individual Income
Tax Returns.
[29] Includes that portion of the "earned income credit" used to
offset income tax before credits. Earned income credit is shown
below in Table 1. See also footnote 33.
[30] Includes credits such as the low-income housing credit, child
adoption credit, and "empowerment zone employment" (EZE) credit not
shown separately.
[31] The statistics for all years shown are comparable. Starting
with Tax Year 2000, total income tax is, in general, the same as
income tax after credits, which was redefined to include AMT. (The
small difference between the two amounts for 2000 is due mainly to
the inclusion in the statistics for Tax Year 2000 of prior-year
returns filed in Calendar Year 2001 that were used as proxies for
Tax Year 2000 returns filed after 2001; the AMT on these returns
was included in total income tax, but not in income tax before or
after credits, consistent with the reporting sequence on the tax
return forms for these years. The same is true for Tax Year 2002
for prior returns filed in Calendar Year 2003 for Tax Year 2000 and
earlier. To a far lesser extent, the difference between total
income tax and income tax after credits represents the tax on
accumulation distributions of trusts, which was included in total
income tax only.) Total income tax reflects the amount reported on
the tax return and is, therefore, before any examination or
enforcement activities by the Internal Revenue Service. It
represents the income tax liability that was payable to the U. S.
Department of the Treasury.
[32] Under "alternative minimum tax" (AMT), generally high-income
taxpayers to whom the tax applied were required to pay the larger
of the regular income tax or the AMT. As of 2006, examples of
preferences or adjustments subject to recapture through the AMT
were accelerated depreciation, incentive stock options, certain
itemized deductions, personal exemptions, certain tax-exempt
interest, and income loss from tax-shelter farm or "passive"
investment activities. AMT is shown separately in the statistics
for all years. However, AMT is also included in "income tax before
credits," as well as in "income tax after credits" and "total
income tax."
[33] In Table 1, the amounts "used to offset income tax before
credits" and "used to offset other taxes" (that are income-related)
are reflected in the statistics for "total tax credits"; however,
"excess earned income credit (refundable)" is reflected in the
statistics for tax "overpayments." The refundable portion of the
credit is the amount (in excess of the taxes) that could not be
credited, including any "advance earned income credit payments" on
those returns that had such an excess. ("Advance earned income
credit payments" were made to employees electing to receive such
payments currently through their paychecks. Such "payments" are
included in the statistics only if the employees also met the tax
return filing requirements; advance payments received by those not
required to file are, therefore, excluded.)
[34] Represents payments reflecting the sum of "total income tax"
(see footnote 31), tax recapture of certain prior-year tax credits,
tax applicable to Individual Retirement Arrangements (IRAs), and
Social Security taxes on "self-employment income" and on certain
employee tip income, as well as on other income-related taxes
applicable to the years shown (see Statistics of Income--Individual
Income Tax Returns). The total also includes the following not
shown separately below in Table 1: "advance earned income credit
payments" and credits for (a) capital gain tax paid by a Regulated
Investment Company, but considered paid by shareholders, and (b)
part of the purchase price of a diesel-powered highway vehicle.
[35] Represents tax withheld on (a) salaries and wages; (b) certain
tip income; (c) pensions and annuities; (d) certain gambling
winnings; and (e) distributions from profit-sharing plans,
retirement plans, and Individual Retirement Arrangements (IRAs).
Also included are taxes withheld as a result of "backup
withholding" on certain interest, dividends, and royalty payments,
which otherwise were not subject to withholding.
[36] Represents the sum of (a) "estimated tax," generally paid
quarterly throughout the tax year by self-employed and certain
other taxpayers with insufficient or no tax withheld, and (b)
prior-year tax overpayments taxpayers elected to credit to their
current-year's "estimated tax" in lieu of requesting a refund.
[37] Represents the sum of payments made with a request for an
"automatic" 4-month extension of time in which to file an income
tax return, and payments with a request for an additional 2-month
extension. Notwithstanding the timing of these requests, full
payment of a tax estimate for the year had to be made with the
original application; if adjustments to the amount thus paid were
later necessitated, the difference was either refundable or payable
subject to an interest charge (which is not reflected in the tax
statistics).
[38] Includes refunds (shown separately), plus credits to the
following year's "estimated tax" and the refundable portion of the
"earned income credit" (see footnote 36). The taxes reflected in
tax overpayments are the same as those listed in footnote 35.
NOTES: Detail may not add to totals because of rounding. All
amounts are in current dollars. Most of the data are subject to
sampling error; tax law and tax form changes affect the
year-to-year comparability of the data.
SOURCE: Except for dollar amounts associated with the Presidential
election campaign checkoff, data are from Statistics of
Income--Individual Income Tax Returns , appropriate years.
Depending on the year, dollar amounts associated with the
Presidential election campaign checkoff were accumulated by
calendar year either from U.S. Treasury Department, Internal
Revenue Service, "Table S-1 Collections, Comparative Summary,
Document 7038," Report NO-Treas-103, monthly, or from unpublished
monthly data from Chief Financial Officer, Office of Finance,
Revenue Accounting Division, Office of Revenue Systems.
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