Table D1: Non-farm Sole Proprietors, All Returns (Schedule C)

TABLE: D1 Individual Income Tax Data by Size of Adjusted Gross Income for Tax Year 2001 (Money amounts are in thousands of dollars, except where indicated)
Non-farm Sole Proprietors (Schedule C):
	Size of Adjusted Gross Income (1000'$)
Item	<0-0	>0-5	>5-10	>10-15	>15-20	>20-25	>25-30	>30-40	>40-50	>50-75	>75-100	>100-200	>200-500	>500	all
Adjusted Gross Income
number of returns	3,099	5,880	7,670	7,586	7,165	7,163	7,050	13,429	11,947	21,254	9,426	7,965	2,147	534	112,315
amount	(163,366)	15,770	57,836	94,659	125,557	161,004	193,694	469,719	536,464	1,299,592	807,006	1,052,288	620,498	698,659	5,969,381
INCOME
Wages, salaries, tips, etc.
number of returns	1,245	2,561	4,295	4,698	5,057	5,686	5,964	11,955	10,961	19,691	8,651	7,065	1,812	453	90,094
amount	19,350	9,895	27,804	47,842	71,381	103,745	135,211	342,971	399,848	966,601	576,215	634,670	309,468	196,635	3,841,638
Taxable interest
number of returns	2,064	2,838	3,884	4,169	4,443	4,524	4,442	9,268	8,903	17,453	8,446	7,554	2,102	531	80,621
amount	11,643	1,619	3,735	5,407	6,252	5,666	5,433	10,887	10,881	25,006	18,057	29,962	22,817	53,481	210,846
Tax-exempt interest
number of returns	72	55	83	119	150	142	138	318	346	883	695	1,147	677	276	5,101
amount	1,080	127	113	366	355	403	304	880	1,580	3,224	3,245	7,947	9,201	19,172	47,996
Dividend income
number of returns	859	1,032	1,442	1,655	1,831	1,832	1,810	3,938	4,041	8,815	5,083	5,481	1,767	497	40,083
amount	2,016	420	946	1,356	1,679	1,540	1,493	3,045	3,545	8,973	8,356	18,072	19,890	31,488	102,821
State and local income tax refund
number of returns	169	119	256	414	590	800	957	2,882	3,451	8,483	4,546	3,883	1,052	324	27,926
amount	608	50	108	185	233	381	438	1,427	1,774	5,050	3,032	4,184	2,933	3,581	23,982
Alimony received
number of returns	7	22	57	73	64	45	42	61	34	47	15	16	*	*	486
amount	80	83	255	376	386	330	213	539	422	620	389	236	*	*	3,940
Capital gain
number of returns	715	613	962	1,116	1,277	1,306	1,247	2,574	2,486	5,201	2,841	2,935	967	299	24,539
amount	12,432	941	2,031	3,580	3,555	4,067	4,332	8,521	9,822	23,156	20,033	45,176	46,943	204,295	388,884
Capital loss
number of returns	466	327	432	538	572	558	544	1,205	1,219	2,734	1,739	2,114	758	196	13,402
amount	(1,052)	(612)	(804)	(1,044)	(1,084)	(1,030)	(992)	(2,171)	(2,199)	(5,026)	(3,479)	(4,706)	(1,892)	(553)	(26,645)
Other Gains or Losses
number of returns	629	176	333	408	483	530	512	890	731	1,299	586	678	329	133	7,717
amount	1,655	214	726	1,284	1,558	1,551	1,788	2,994	2,689	6,105	2,708	3,602	1,965	(34)	28,807
Electronically Filed Returns
number of returns	535	1,479	2,553	2,663	2,320	2,458	2,490	4,639	4,223	7,538	3,070	2,045	348	44	36,405
Total pensions and annuities
number of returns	184	192	382	537	577	555	576	1,207	1,154	2,435	1,331	1,179	287	66	10,662
amount	3,460	2,594	5,751	7,557	10,053	10,420	11,224	29,704	28,185	76,722	54,633	81,281	35,682	47,182	404,448
Taxable pensions and annuities
number of returns	304	401	809	1,122	1,230	1,146	1,088	2,098	1,805	3,658	1,924	1,674	420	101	17,780
amount	2,076	1,082	3,136	5,969	8,830	8,598	9,583	20,019	19,867	49,405	35,122	39,708	12,934	4,600	220,928
Rents, royalties, partnerships, estates, trusts, etc.
number of returns	1,181	610	1,170	1,379	1,536	1,608	1,468	3,042	2,840	5,753	3,059	3,591	1,343	426	29,006
amount	(73,034)	(320)	724	2,880	3,555	3,601	4,082	7,998	11,079	30,841	26,864	78,399	91,490	167,630	355,789
Unemployment compensation
number of returns	38	85	248	341	327	353	338	630	554	744	214	106	15	0	3,993
amount	108	153	532	884	821	928	782	1,491	1,305	1,787	562	339	50	0	9,740
Social security benefits
number of returns	313	520	703	714	679	751	963	1,580	1,156	2,204	1,107	1,040	340	113	12,183
amount	3,862	5,781	8,748	9,506	9,618	11,202	14,154	22,364	16,031	32,505	19,192	20,434	7,575	2,668	183,640
Taxable social security benefits
number of returns	*	*	8	14	70	384	868	1,578	1,157	2,204	1,107	1,040	340	113	8,891
amount	*	*	42	90	106	392	1,442	5,805	8,094	25,553	16,298	17,369	6,439	2,268	83,915
Other income
number of returns	1,488	366	461	501	541	530	557	1,030	960	2,004	1,014	1,112	425	146	11,135
amount	(82,374)	(1,208)	(884)	(423)	(54)	437	622	1,685	1,361	5,273	4,180	7,225	7,641	(8,695)	(65,215)
Total income
number of returns	3,091	5,880	7,670	7,586	7,165	7,163	7,050	13,429	11,947	21,254	9,426	7,965	2,147	534	112,307
amount	(161,592)	17,851	62,854	101,459	133,497	169,538	202,101	486,484	552,495	1,331,167	825,653	1,085,554	638,234	703,407	6,148,703
Total IRA distribution
number of returns	21	38	55	90	69	93	88	156	181	402	206	245	50	13	1,707
amount	609	450	499	1,179	807	1,217	1,579	2,671	4,897	7,659	4,407	10,055	2,295	925	39,248
Taxable IRA distribution
number of returns	140	211	547	705	716	631	617	1,114	1,053	2,168	1,197	1,079	245	66	10,489
amount	1,573	663	1,847	3,003	3,819	3,942	3,861	7,562	8,160	20,155	14,335	21,952	10,059	4,533	105,465
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns	7	12	37	62	85	119	110	327	331	995	823	1,368	536	123	4,935
amount	26	19	91	136	207	340	335	1,087	1,184	4,456	4,662	12,922	8,857	2,317	36,638
Student loan interest deduction
number of returns	106	104	275	318	409	520	601	1,273	1,353	2,421	0	0	0	0	7,380
amount	60	47	123	163	222	293	382	859	920	1,361	0	0	0	0	4,429
Penalty on early withdrawal of savings
number of returns	35	64	62	65	63	78	74	117	120	214	86	57	16	3	1,054
amount	9	10	7	8	5	11	8	13	17	28	16	19	3	5	158
Alimony paid
number of returns	27	14	14	13	19	33	28	60	64	121	75	115	49	9	641
amount	224	62	78	60	103	191	127	245	365	874	612	1,767	1,298	449	6,456
Self-employed health insurance deductions
number of returns	418	676	1,354	1,634	1,774	1,597	1,404	2,420	1,817	2,903	1,277	1,653	626	155	19,708
amount	838	1,006	2,134	2,682	3,077	2,977	2,633	4,384	3,540	6,045	2,812	4,271	2,072	519	38,991
IRA deduction
number of returns	46	88	176	335	458	519	564	1,185	1,117	1,886	869	766	142	24	8,175
amount	91	123	295	620	956	1,085	1,295	2,749	2,610	4,108	2,106	2,046	481	80	18,645
Moving expenses
number of returns	15	14	31	41	70	64	76	124	128	201	96	113	20	0	993
amount	19	13	44	48	55	70	86	155	208	352	189	326	62	0	1,625
Medical savings account
number of returns	9	*	*	11	23	22	14	49	41	94	53	73	38	4	438
amount	10	*	*	13	27	32	20	82	75	169	106	177	91	11	821
Total adjustments
number of returns	1,219	4,001	6,016	5,713	5,232	5,217	5,053	9,766	8,634	14,990	6,164	5,881	1,709	442	80,037
amount	1,911	2,067	5,052	6,840	7,992	8,539	8,400	16,804	15,989	31,922	18,763	33,133	17,446	4,777	179,636
TAXES, CREDITS, PAYMENTS
Federal income tax before credits
number of returns	10	378	2,167	3,595	5,435	6,435	6,800	13,265	11,903	21,223	9,416	7,958	2,145	532	91,262
amount	25	21	439	2,121	4,795	8,341	12,345	35,763