Table: D1
Individual Income Tax Data by Size of Adjusted Gross Income for Tax Year 2002.
(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>500all
Adjusted Gross Income
number of returns3,6346,3427,9037,9137,1317,1027,19013,08911,98221,2889,6387,9012,117532113,762
amount(239,929)16,71559,69698,649124,337159,763198,098458,222538,2011,304,051824,4751,039,750608,544648,0045,838,577
INCOME
Wages, salaries, tips, etc.
number of returns1,4742,7294,3584,9775,0455,6106,13811,57510,94919,8038,9317,0651,80944990,912
amount24,13411,11329,22252,29173,016105,717141,944336,626407,417993,064613,250660,827320,599204,7573,973,976
Taxable interest
number of returns2,3242,8403,6783,9994,0634,0534,3078,2328,30416,2398,2247,2702,06253076,125
amount11,6861,8743,4794,1614,7124,5994,3388,1918,33518,77912,60921,43018,31247,891170,394
Tax-exempt interest
number of returns97741101371601451633163749006491,0586352795,097
amount1,1331173292553355017831,2291,0933,7033,3448,4019,08220,29150,598
Dividend income
number of returns1,0491,1671,5801,7411,8791,8171,9233,7974,0198,5035,0615,2511,71349239,992
amount2,6206079971,3021,5661,2861,5283,1843,3148,2717,25914,40017,69426,59490,622
State and local income tax refund
number of returns2321662995416779041,1663,0023,8099,4285,2524,4931,17234331,484
amount4471191422863354435991,6312,2586,2334,1575,7383,5364,52630,451
Alimony received
number of returns617497070523459365022**0481
amount4452194357466344275515527522258**04,191
Capital gain
number of returns6534606288499108719131,7361,7023,4871,9102,03867323317,063
amount11,9271,3311,4732,5173,3583,7513,9696,9897,50820,19515,61736,16041,547141,647297,989
Capital loss
number of returns6635176237087367047471,4551,5213,3282,1282,58896325516,936
amount(1,591)(1,014)(1,257)(1,437)(1,509)(1,374)(1,452)(2,812)(2,904)(6,560)(4,414)(6,010)(2,555)(730)(35,618)
Other Gains or Losses
number of returns7432103114474584925128517171,2515766192881577,632
amount4,7913462721,0841,5181,9552,0823,1622,8445,7122,7492,6641,802(967)30,014
Electronically Filed Returns
number of returns8831,8943,0793,3172,7803,0053,0235,5605,0918,9714,0032,6795117444,870
Total pensions and annuities
number of returns2172343565125825945941,1621,1752,3381,3141,1323017110,582
amount4,7083,1004,7396,68810,82611,37511,89826,25828,09873,73951,54065,81342,7738,214349,768
Taxable pensions and annuities
number of returns3764778741,1421,2281,1611,0522,0261,9163,6921,8731,59935111317,880
amount3,0401,3993,3996,5009,11710,0009,94020,19521,43351,81134,22038,82110,0614,463224,398
Rents, royalties, partnerships, estates, trusts, etc.
number of returns1,3957891,2221,4931,5731,4921,6182,9482,9245,6453,0433,4071,31842829,295
amount(54,114)(1,166)1,0052,1742,5173,7583,7588,93210,00231,23126,81476,95790,814175,163377,844
Unemployment compensation
number of returns631213744544553964627616579042571301805,052
amount2183051,0171,5251,7361,2111,5242,3091,9352,79481948269015,943
Social security benefits
number of returns4626217837367358349271,6261,2272,1751,01697633611712,571
amount6,3417,7729,91310,22110,79113,14414,23023,53917,72433,94418,64020,0387,9522,854197,104
Taxable social security benefits
number of returns351111794738381,6211,2272,1761,0169763361178,889
amount5105182985321,5546,1458,56226,38215,81317,0326,7592,42685,450
Other income
number of returns1,6914675225825295675741,0321,0062,0091,0821,12940514511,740
amount(101,343)(1,549)(416)(53)3536271,0651,8962,0795,8084,0169,0035,9854,353(68,176)
Total income
number of returns3,6256,3427,9037,9137,1317,1027,19013,08911,98221,2889,6387,9012,117532113,753
amount(635,985)19,85065,707106,919133,048169,034208,086477,069556,8521,340,197848,1751,077,033627,735653,5535,647,273
Total IRA distribution
number of returns4446597796989619319534821921249111,743
amount7666275657941,4001,2781,6583,1353,5617,3755,5715,6452,6713,24138,286
Taxable IRA distribution
number of returns2142805566637805905421,0408941,628821748224589,038
amount1,5987851,8272,8984,3253,5223,5647,3458,11416,82211,72016,4188,1203,19690,254
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns911366567951092573259017161,2305321114,464
amount4226831972183494261,0571,4004,8025,12314,57710,2722,67841,249
Student loan interest deduction
number of returns1341302814114626226931,4501,5703,1961,2654740010,688
amount74681471882423653939151,0942,3121,007258007,063
Penalty on early withdrawal of savings
number of returns5062697984726411812119485741641,092
amount1076956591521551152167
Alimony paid
number of returns25142217262430565214182995513656
amount17711976811001821484193081,0286391,3891,4606916,817
Self-employed health insurance deductions
number of returns5498131,3791,6691,6471,5171,4072,3921,8982,7641,2361,56660116419,602
amount1,3491,5042,5803,3773,5303,2993,1185,4094,4886,9653,4895,2262,44572247,499
IRA deduction
number of returns64741913434025036831,0801,1331,714801735102267,851
amount1541764377539511,2191,8683,1343,4605,0862,6842,83954413423,440
Moving expenses
number of returns222941565772781311382061031122831,076
amount4037346782761101801753272202717691,703
Medical savings account
number of returns1012113428234466671296687407624
amount17974240276310811024914420011212