Table: C Individual Income Tax Data by Size of Adjusted Gross Income for Tax Year 2002. (Money amounts are in thousands of dollars, except where indicated)
ELDERLY: All Returns
	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	3,585	6,866	13,612	16,433	14,562	10,049	7,409	10,821	7,556	12,027	5,003	3,905	1,117	315	113,260
amount	(228,958)	19,314	105,428	204,944	252,489	224,641	203,221	375,025	338,055	734,465	427,359	511,355	321,517	526,295	4,015,151
INCOME
Wages, salaries, tips, etc.
number of returns	712	1,281	3,368	4,650	4,812	3,716	2,800	4,264	2,940	5,272	2,340	1,881	570	221	38,827
amount	6,902	4,332	18,428	36,996	50,103	48,448	42,509	72,144	58,060	131,053	77,598	94,940	61,021	58,410	760,944
Taxable interest
number of returns	3,000	5,759	11,885	14,700	13,176	9,144	6,826	10,068	7,143	11,471	4,854	3,835	1,109	314	103,284
amount	15,796	8,214	27,579	45,657	47,422	36,738	30,943	51,668	44,212	83,865	42,773	51,669	31,748	54,686	572,968
Tax-exempt interest
number of returns	236	431	969	1,280	1,439	1,290	1,179	2,022	1,758	3,344	1,643	1,645	594	209	18,039
amount	1,372	1,707	3,167	4,182	5,630	6,455	7,132	13,645	13,355	28,412	16,858	29,216	19,629	41,380	192,142
Dividend income
number of returns	1,466	2,899	5,899	7,413	6,994	5,110	3,968	6,327	4,739	8,017	3,661	3,196	957	298	60,944
amount	3,309	3,154	7,948	12,151	12,508	9,931	8,645	16,184	15,335	31,455	20,667	32,533	26,885	43,890	244,595
State and local income tax refund
number of returns	118	189	546	1,153	1,492	1,400	1,228	2,104	1,792	3,492	1,886	1,781	572	208	17,961
amount	419	97	316	608	785	747	764	1,445	1,414	3,402	2,371	3,536	2,323	4,939	23,166
Alimony received
number of returns	*	7	23	49	35	25	9	24	16	14	9	3	*	0	218
amount	*	18	109	327	211	161	83	179	155	132	114	75	*	0	1,643
Capital gain
number of returns	823	861	2,184	3,208	3,118	2,421	1,837	2,942	2,385	3,978	1,970	1,797	602	185	28,311
amount	13,616	1,739	4,355	7,415	9,051	8,437	7,384	13,674	13,763	34,886	28,926	58,448	63,723	164,900	430,317
Capital loss
number of returns	954	1,617	2,320	2,407	2,271	1,607	1,319	2,167	1,618	2,929	1,390	1,278	376	112	22,365
amount	(2,391)	(3,777)	(5,184)	(5,330)	(4,937)	(3,489)	(2,961)	(4,855)	(3,599)	(6,910)	(3,297)	(3,241)	(1,016)	(321)	(51,309)
Other Gains or Losses
number of returns	660	300	397	563	557	438	338	478	426	776	380	439	204	93	6,049
amount	(579)	246	617	1,173	1,586	1,391	1,442	1,898	1,847	5,133	3,336	4,446	1,646	(498)	23,685
Electronically Filed Returns
number of returns	714	1,445	3,321	4,584	4,206	2,906	2,146	2,984	2,012	3,053	1,175	788	188	25	29,547
Total pensions and annuities
number of returns	433	1,038	2,282	3,355	3,488	2,607	2,125	3,391	2,527	4,371	1,868	1,325	280	65	29,155
amount	6,894	12,178	29,816	49,744	59,897	53,136	48,144	93,206	78,261	167,774	92,589	104,362	37,282	4,731	838,011
Taxable pensions and annuities
number of returns	830	2,418	6,535	9,294	8,880	6,258	4,802	7,180	5,082	8,187	3,325	2,375	582	160	65,908
amount	4,847	6,363	28,899	62,847	83,201	72,971	64,216	112,149	94,227	182,727	94,897	78,553	22,515	8,705	917,116
Rents, royalties, partnerships, estates, trusts, etc.
number of returns	2,021	2,189	4,466	5,286	4,879	3,469	2,689	4,105	3,140	5,381	2,570	2,441	800	275	43,711
amount	(47,920)	1,376	12,568	23,372	26,120	21,901	18,187	32,289	27,735	61,362	40,025	60,974	53,227	166,790	498,007
Unemployment compensation
number of returns	13	52	147	188	167	128	108	153	88	125	28	6	0	0	1,203
amount	27	82	353	455	301	290	295	415	211	349	69	27	0	0	2,874
Social security benefits
number of returns	1,506	2,572	5,145	6,217	5,974	6,882	6,741	10,435	7,324	11,712	4,876	3,814	1,093	298	74,589
amount	20,257	31,180	63,994	82,445	87,222	102,997	102,099	159,843	110,317	190,568	92,593	79,121	24,393	7,335	1,154,365
Taxable social security benefits
number of returns	13	29	97	208	1,354	5,215	6,531	10,426	7,324	11,712	4,876	3,814	1,093	298	52,990
amount	42	68	324	721	1,922	7,241	15,799	48,774	60,662	149,473	78,591	67,254	20,734	6,235	457,838
Other income
number of returns	1,932	721	996	1,097	1,075	887	679	998	750	1,425	734	704	305	127	12,430
amount	(101,669)	(1,461)	(364)	610	1,420	1,905	1,464	2,120	1,439	5,085	3,546	6,891	4,308	6,370	(68,335)
Total income
number of returns	3,517	6,866	13,612	16,433	14,562	10,049	7,409	10,821	7,556	12,027	5,003	3,905	1,117	315	113,192
amount	(227,820)	20,511	107,519	207,733	255,970	228,171	205,881	379,456	341,793	741,569	431,822	517,265	324,104	626,885	4,160,861
Total IRA distribution
number of returns	61	141	270	356	383	286	239	387	300	509	300	228	39	17	3,516
amount	1,972	1,833	4,213	6,061	7,496	6,614	5,214	8,618	7,229	12,899	11,792	10,784	3,291	4,220	92,233
Taxable IRA distribution
number of returns	520	1,330	3,764	5,274	5,341	3,761	2,926	4,491	3,157	5,218	2,352	1,865	523	129	40,651
amount	3,076	2,748	11,045	20,125	24,581	19,225	15,768	28,317	21,983	48,921	31,235	41,449	24,621	6,068	299,161
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns	0	*	*	8	11	18	16	36	32	109	101	123	47	9	520
amount	0	*	*	17	29	93	58	114	128	596	665	1,253	806	128	3,905
Student loan interest deduction
number of returns	5	3	12	11	19	24	15	36	33	69	36	11	0	0	274
amount	4	4	7	6	14	10	6	17	18	44	27	5	0	0	160
Penalty on early withdrawal of savings
number of returns	78	162	353	385	320	227	152	200	149	221	89	52	22	3	2,413
amount	8	34	61	61	52	34	20	30	31	46	39	20	11	2	449
Alimony paid
number of returns	16	14	30	36	32	18	18	36	19	46	23	28	*	*	327
amount	126	63	139	167	104	116	134	260	110	453	103	309	*	*	2,359
Self-employed health insurance deductions
number of returns	220	416	608	695	702	556	363	602	448	794	463	538	225	78	6,708
amount	493	791	1,135	1,481	1,582	1,379	842	1,428	1,099	2,028	1,323	1,628	698	265	16,172
IRA deduction
number of returns	12	23	95	219	349	365	385	558	468	714	301	239	54	10	3,792
amount	23	48	236	561	960	1,069	1,148	2,010	1,766	2,605	1,225	1,084	258	50	13,042
Moving expenses
number of returns	0	4	4	10	6	5	8	12	10	16	9	*	*	0	90
amount	0	6	3	12	7	12	18	26	15	51	18	*	*	0	177
Medical savings account
number of returns	0	0	*	3	4	*	0	0	*	6	3	3	*	0	24
amount	0	0	*	2	5	*	0	0	*	6	5	4	*	0