| 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)
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| 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 | 3,634 | 6,342 | 7,903 | 7,913 | 7,131 | 7,102 | 7,190 | 13,089 | 11,982 | 21,288 | 9,638 | 7,901 | 2,117 | 532 | 113,762 |
| amount | (239,929) | 16,715 | 59,696 | 98,649 | 124,337 | 159,763 | 198,098 | 458,222 | 538,201 | 1,304,051 | 824,475 | 1,039,750 | 608,544 | 648,004 | 5,838,577 |
| INCOME | |||||||||||||||
| Wages, salaries, tips, etc. | |||||||||||||||
| number of returns | 1,474 | 2,729 | 4,358 | 4,977 | 5,045 | 5,610 | 6,138 | 11,575 | 10,949 | 19,803 | 8,931 | 7,065 | 1,809 | 449 | 90,912 |
| amount | 24,134 | 11,113 | 29,222 | 52,291 | 73,016 | 105,717 | 141,944 | 336,626 | 407,417 | 993,064 | 613,250 | 660,827 | 320,599 | 204,757 | 3,973,976 |
| Taxable interest | |||||||||||||||
| number of returns | 2,324 | 2,840 | 3,678 | 3,999 | 4,063 | 4,053 | 4,307 | 8,232 | 8,304 | 16,239 | 8,224 | 7,270 | 2,062 | 530 | 76,125 |
| amount | 11,686 | 1,874 | 3,479 | 4,161 | 4,712 | 4,599 | 4,338 | 8,191 | 8,335 | 18,779 | 12,609 | 21,430 | 18,312 | 47,891 | 170,394 |
| Tax-exempt interest | |||||||||||||||
| number of returns | 97 | 74 | 110 | 137 | 160 | 145 | 163 | 316 | 374 | 900 | 649 | 1,058 | 635 | 279 | 5,097 |
| amount | 1,133 | 117 | 329 | 255 | 335 | 501 | 783 | 1,229 | 1,093 | 3,703 | 3,344 | 8,401 | 9,082 | 20,291 | 50,598 |
| Dividend income | |||||||||||||||
| number of returns | 1,049 | 1,167 | 1,580 | 1,741 | 1,879 | 1,817 | 1,923 | 3,797 | 4,019 | 8,503 | 5,061 | 5,251 | 1,713 | 492 | 39,992 |
| amount | 2,620 | 607 | 997 | 1,302 | 1,566 | 1,286 | 1,528 | 3,184 | 3,314 | 8,271 | 7,259 | 14,400 | 17,694 | 26,594 | 90,622 |
| State and local income tax refund | |||||||||||||||
| number of returns | 232 | 166 | 299 | 541 | 677 | 904 | 1,166 | 3,002 | 3,809 | 9,428 | 5,252 | 4,493 | 1,172 | 343 | 31,484 |
| amount | 447 | 119 | 142 | 286 | 335 | 443 | 599 | 1,631 | 2,258 | 6,233 | 4,157 | 5,738 | 3,536 | 4,526 | 30,451 |
| Alimony received | |||||||||||||||
| number of returns | 6 | 17 | 49 | 70 | 70 | 52 | 34 | 59 | 36 | 50 | 22 | * | * | 0 | 481 |
| amount | 44 | 52 | 194 | 357 | 466 | 344 | 275 | 515 | 527 | 522 | 258 | * | * | 0 | 4,191 |
| Capital gain | |||||||||||||||
| number of returns | 653 | 460 | 628 | 849 | 910 | 871 | 913 | 1,736 | 1,702 | 3,487 | 1,910 | 2,038 | 673 | 233 | 17,063 |
| amount | 11,927 | 1,331 | 1,473 | 2,517 | 3,358 | 3,751 | 3,969 | 6,989 | 7,508 | 20,195 | 15,617 | 36,160 | 41,547 | 141,647 | 297,989 |
| Capital loss | |||||||||||||||
| number of returns | 663 | 517 | 623 | 708 | 736 | 704 | 747 | 1,455 | 1,521 | 3,328 | 2,128 | 2,588 | 963 | 255 | 16,936 |
| 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 returns | 743 | 210 | 311 | 447 | 458 | 492 | 512 | 851 | 717 | 1,251 | 576 | 619 | 288 | 157 | 7,632 |
| amount | 4,791 | 346 | 272 | 1,084 | 1,518 | 1,955 | 2,082 | 3,162 | 2,844 | 5,712 | 2,749 | 2,664 | 1,802 | (967) | 30,014 |
| Electronically Filed Returns | |||||||||||||||
| number of returns | 883 | 1,894 | 3,079 | 3,317 | 2,780 | 3,005 | 3,023 | 5,560 | 5,091 | 8,971 | 4,003 | 2,679 | 511 | 74 | 44,870 |
| Total pensions and annuities | |||||||||||||||
| number of returns | 217 | 234 | 356 | 512 | 582 | 594 | 594 | 1,162 | 1,175 | 2,338 | 1,314 | 1,132 | 301 | 71 | 10,582 |
| amount | 4,708 | 3,100 | 4,739 | 6,688 | 10,826 | 11,375 | 11,898 | 26,258 | 28,098 | 73,739 | 51,540 | 65,813 | 42,773 | 8,214 | 349,768 |
| Taxable pensions and annuities | |||||||||||||||
| number of returns | 376 | 477 | 874 | 1,142 | 1,228 | 1,161 | 1,052 | 2,026 | 1,916 | 3,692 | 1,873 | 1,599 | 351 | 113 | 17,880 |
| amount | 3,040 | 1,399 | 3,399 | 6,500 | 9,117 | 10,000 | 9,940 | 20,195 | 21,433 | 51,811 | 34,220 | 38,821 | 10,061 | 4,463 | 224,398 |
| Rents, royalties, partnerships, estates, trusts, etc. | |||||||||||||||
| number of returns | 1,395 | 789 | 1,222 | 1,493 | 1,573 | 1,492 | 1,618 | 2,948 | 2,924 | 5,645 | 3,043 | 3,407 | 1,318 | 428 | 29,295 |
| amount | (54,114) | (1,166) | 1,005 | 2,174 | 2,517 | 3,758 | 3,758 | 8,932 | 10,002 | 31,231 | 26,814 | 76,957 | 90,814 | 175,163 | 377,844 |
| Unemployment compensation | |||||||||||||||
| number of returns | 63 | 121 | 374 | 454 | 455 | 396 | 462 | 761 | 657 | 904 | 257 | 130 | 18 | 0 | 5,052 |
| amount | 218 | 305 | 1,017 | 1,525 | 1,736 | 1,211 | 1,524 | 2,309 | 1,935 | 2,794 | 819 | 482 | 69 | 0 | 15,943 |
| Social security benefits | |||||||||||||||
| number of returns | 462 | 621 | 783 | 736 | 735 | 834 | 927 | 1,626 | 1,227 | 2,175 | 1,016 | 976 | 336 | 117 | 12,571 |
| amount | 6,341 | 7,772 | 9,913 | 10,221 | 10,791 | 13,144 | 14,230 | 23,539 | 17,724 | 33,944 | 18,640 | 20,038 | 7,952 | 2,854 | 197,104 |
| Taxable social security benefits | |||||||||||||||
| number of returns | 3 | 5 | 11 | 11 | 79 | 473 | 838 | 1,621 | 1,227 | 2,176 | 1,016 | 976 | 336 | 117 | 8,889 |
| amount | 5 | 10 | 51 | 82 | 98 | 532 | 1,554 | 6,145 | 8,562 | 26,382 | 15,813 | 17,032 | 6,759 | 2,426 | 85,450 |
| Other income | |||||||||||||||
| number of returns | 1,691 | 467 | 522 | 582 | 529 | 567 | 574 | 1,032 | 1,006 | 2,009 | 1,082 | 1,129 | 405 | 145 | 11,740 |
| amount | (101,343) | (1,549) | (416) | (53) | 353 | 627 | 1,065 | 1,896 | 2,079 | 5,808 | 4,016 | 9,003 | 5,985 | 4,353 | (68,176) |
| Total income | |||||||||||||||
| number of returns | 3,625 | 6,342 | 7,903 | 7,913 | 7,131 | 7,102 | 7,190 | 13,089 | 11,982 | 21,288 | 9,638 | 7,901 | 2,117 | 532 | 113,753 |
| amount | (635,985) | 19,850 | 65,707 | 106,919 | 133,048 | 169,034 | 208,086 | 477,069 | 556,852 | 1,340,197 | 848,175 | 1,077,033 | 627,735 | 653,553 | 5,647,273 |
| Total IRA distribution | |||||||||||||||
| number of returns | 44 | 46 | 59 | 77 | 96 | 98 | 96 | 193 | 195 | 348 | 219 | 212 | 49 | 11 | 1,743 |
| amount | 766 | 627 | 565 | 794 | 1,400 | 1,278 | 1,658 | 3,135 | 3,561 | 7,375 | 5,571 | 5,645 | 2,671 | 3,241 | 38,286 |
| Taxable IRA distribution | |||||||||||||||
| number of returns | 214 | 280 | 556 | 663 | 780 | 590 | 542 | 1,040 | 894 | 1,628 | 821 | 748 | 224 | 58 | 9,038 |
| amount | 1,598 | 785 | 1,827 | 2,898 | 4,325 | 3,522 | 3,564 | 7,345 | 8,114 | 16,822 | 11,720 | 16,418 | 8,120 | 3,196 | 90,254 |
| ADJUSTMENTS TO INCOME | |||||||||||||||
| Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans) | |||||||||||||||
| number of returns | 9 | 11 | 36 | 65 | 67 | 95 | 109 | 257 | 325 | 901 | 716 | 1,230 | 532 | 111 | 4,464 |
| amount | 42 | 26 | 83 | 197 | 218 | 349 | 426 | 1,057 | 1,400 | 4,802 | 5,123 | 14,577 | 10,272 | 2,678 | 41,249 |
| Student loan interest deduction | |||||||||||||||
| number of returns | 134 | 130 | 281 | 411 | 462 | 622 | 693 | 1,450 | 1,570 | 3,196 | 1,265 | 474 | 0 | 0 | 10,688 |
| amount | 74 | 68 | 147 | 188 | 242 | 365 | 393 | 915 | 1,094 | 2,312 | 1,007 | 258 | 0 | 0 | 7,063 |
| Penalty on early withdrawal of savings | |||||||||||||||
| number of returns | 50 | 62 | 69 | 79 | 84 | 72 | 64 | 118 | 121 | 194 | 85 | 74 | 16 | 4 | 1,092 |
| amount | 10 | 7 | 6 | 9 | 5 | 6 | 5 | 9 | 15 | 21 | 55 | 11 | 5 | 2 | 167 |
| Alimony paid | |||||||||||||||
| number of returns | 25 | 14 | 22 | 17 | 26 | 24 | 30 | 56 | 52 | 141 | 82 | 99 | 55 | 13 | 656 |
| amount | 177 | 119 | 76 | 81 | 100 | 182 | 148 | 419 | 308 | 1,028 | 639 | 1,389 | 1,460 | 691 | 6,817 |
| Self-employed health insurance deductions | |||||||||||||||
| number of returns | 549 | 813 | 1,379 | 1,669 | 1,647 | 1,517 | 1,407 | 2,392 | 1,898 | 2,764 | 1,236 | 1,566 | 601 | 164 | 19,602 |
| amount | 1,349 | 1,504 | 2,580 | 3,377 | 3,530 | 3,299 | 3,118 | 5,409 | 4,488 | 6,965 | 3,489 | 5,226 | 2,445 | 722 | 47,499 |
| IRA deduction | |||||||||||||||
| number of returns | 64 | 74 | 191 | 343 | 402 | 503 | 683 | 1,080 | 1,133 | 1,714 | 801 | 735 | 102 | 26 | 7,851 |
| amount | 154 | 176 | 437 | 753 | 951 | 1,219 | 1,868 | 3,134 | 3,460 | 5,086 | 2,684 | 2,839 | 544 | 134 | 23,440 |
| Moving expenses | |||||||||||||||
| number of returns | 22 | 29 | 41 | 56 | 57 | 72 | 78 | 131 | 138 | 206 | 103 | 112 | 28 | 3 | 1,076 |
| amount | 40 | 37 | 34 | 67 | 82 | 76 | 110 | 180 | 175 | 327 | 220 | 271 | 76 | 9 | 1,703 |
| Medical savings account | |||||||||||||||
| number of returns | 10 | 12 | 11 | 34 | 28 | 23 | 44 | 66 | 67 | 129 | 66 | 87 | 40 | 7 | 624 |
| amount | 17 | 9 | 7 | 42 | 40 | 27 | 63 | 108 | 110 | 249 | 144 | 200 | 112 | 12 | |