TABLE: B1

Individual Income Tax Data by Size of Adjusted Gross Income,
Tax Year 2004
(Money amounts are in thousands of dollars, except where indicated)

Horizontal Rule

Single:

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
7,357
64,944
58,969
44,481
37,801
32,561
26,864
36,347
20,340
17,978
4,511
2,795
769
222
355,939
amount
-139,438
177,373
434,421
552,409
658,878
730,449
736,844
1,254,561
905,500
1,068,124
383,178
365,217
223,764
458,521
7,809,801
INCOME
Wages, salaries, tips, etc.
number of returns
1,813
55,193
49,225
35,383
31,716
28,649
24,065
32,508
17,518
14,629
3,409
1,889
491
154
296,642
amount
13,182
157,018
348,720
418,451
529,518
618,971
637,185
1,063,869
724,718
766,613
241,880
175,626
80,943
62,709
5,839,402
Taxable interest
number of returns
3,530
19,098
18,729
15,635
12,555
10,567
9,564
15,556
10,859
12,045
3,494
2,394
725
216
134,967
amount
4,097
7,651
18,127
23,165
19,903
15,772
12,946
22,057
19,891
31,798
15,233
16,508
11,415
62,317
280,880
Tax-exempt interest
number of returns
241
641
852
966
869
781
653
1,222
1,183
1,720
730
658
281
98
10,895
amount
1,048
1,257
2,304
3,031
3,262
3,973
3,009
7,858
7,658
12,338
7,215
10,064
7,788
12,502
83,308
Dividend income
number of returns
2,585
9,427
8,295
7,308
6,012
5,058
4,482
7,674
5,833
7,294
2,406
1,834
602
190
69,000
amount
3,075
5,369
8,196
10,346
9,193
8,121
7,427
12,964
13,156
23,291
12,753
22,300
18,220
43,286
197,698
Qualified Dividends
number of returns
2,307
8,307
7,254
7,019
6,095
5,060
4,313
7,288
5,653
7,229
2,495
2,032
712
237
66,001
amount
2,360
3,405
4,334
5,812
5,608
5,260
4,807
8,615
9,436
17,524
10,882
20,305
17,985
44,432
160,766
State and local income tax refund
number of returns
114
299
558
1,184
1,632
2,091
2,764
6,906
6,610
8,246
2,392
1,383
323
109
34,611
amount
136
149
199
368
544
769
1,129
3,229
3,512
5,021
1,841
1,648
980
1,410
20,935
Alimony received
number of returns
6
39
99
113
136
162
146
235
139
136
27
16
3
0
1,257
amount
79
112
533
726
925
1,138
1,008
1,892
1,655
2,220
869
461
43
0
11,660
Capital gain
number of returns
799
4,581
4,406
3,940
3,216
2,655
2,302
3,967
3,095
3,972
1,407
1,163
381
124
36,008
amount
7,729
3,931
7,013
8,418
8,361
7,216
6,795
14,262
14,450
30,804
20,591
44,330
44,383
157,347
375,630
Capital loss
number of returns
2,767
3,596
2,662
2,146
1,746
1,476
1,317
2,256
1,741
2,239
807
647
245
71
23,716
amount
-6,602
-6,414
-4,954
-4,084
-3,415
-2,866
-2,629
-4,395
-3,412
-4,820
-1,772
-1,534
-637
-204
-47,739
Other Gains or Losses
number of returns
754
370
533
466
434
337
288
432
300
413
164
169
121
44
4,825
amount
560
311
873
1,192
1,359
925
934
1,502
1,341
1,709
819
1,680
157
-2
13,361
Electronically Filed Returns
number of returns
2,800
29,646
32,680
26,357
23,593
20,684
17,096
22,696
12,277
10,169
2,354
1,288
278
57
201,975
Total pensions and annuities
number of returns
278
959
1,933
2,417
2,086
1,623
1,464
2,449
1,835
2,391
700
422
100
37
18,694
amount
4,707
14,614
27,994
38,213
39,973
33,323
31,407
65,978
62,148
103,510
35,913
27,848
11,126
3,927
500,680
Taxable pensions and annuities
number of returns
491
2,175
5,357
6,826
5,556
4,072
3,373
5,090
3,574
4,288
1,205
741
165
55
42,968
amount
2,204
5,146
24,371
47,007
47,619
40,235
36,224
65,070
57,061
85,064
31,013
24,039
7,038
2,786
474,879
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
1,947
2,173
3,819
3,819
3,244
2,465
2,078
3,565
2,735
3,532
1,331
1,176
470
167
32,521
amount
-19,023
1,194
11,029
16,160
17,235
12,593
10,912
19,493
20,006
37,869
23,867
39,398
43,408
89,561
323,703
Unemployment compensation
number of returns
55
1,221
2,532
2,672
2,337
1,742
1,233
1,334
511
285
53
28
7
0
14,010
amount
174
1,831
5,374
6,381
5,983
4,174
3,137
3,503
1,234
787
169
100
22
0
32,869
Social security benefits
number of returns
937
2,446
3,811
3,747
3,315
3,658
2,908
4,085
3,055
3,814
1,147
919
264
78
34,184
amount
10,058
25,326
42,384
42,911
40,695
44,278
34,434
48,592
37,370
51,927
16,835
14,273
4,647
1,491
415,221
Taxable social security benefits
number of returns
3
10
41
144
1,313
3,433
2,901
4,085
3,055
3,815
1,147
919
264
78
21,208
amount
7
22
126
317
1,273
5,317
8,729
23,125
28,467
43,753
14,295
12,119
3,950
1,267
142,769
Other income
number of returns
2,335
1,876
2,016
1,455
1,225
911
858
1,517
1,134
1,378
501
370
141
69
15,786
amount
-113,529
-1,181
710
1,554
1,064
1,766
1,474
3,408
3,646
7,460
3,709
4,204
3,489
24,071
-58,156
Total income
number of returns
6,344
64,926
58,957
44,414
37,737
32,491
26,768
36,247
20,269
17,914
4,489
2,787
767
220
354,330
amount
-135,855
184,023
444,517
559,876
665,280
736,083
743,225
1,262,882
910,778
1,073,040
384,845
370,128
227,451
452,317
7,878,590
Total IRA distribution
number of returns
63
143
248
258
253
209
213
372
300
278
96
73
17
6
2,529
amount
933
1,211
473,758
3,364
3,729
2,596
2,696
4,691
4,580
6,856
2,144
2,573
2,115
81
511,327
Taxable IRA distribution
number of returns
305
1,081
2,787
3,475
2,690
1,963
1,577
2,410
1,775
2,219
699
522
151
35
21,689
amount
1,452
2,229
8,715
13,730
12,279
9,916
8,907
16,169
14,000
25,781
10,944
13,686
6,276
1,631
145,715
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
6
9
17
37
63
57
54
107
86
111
67
104
39
14
771
amount
27
29
29
98
203
242
228
630
635
944
876
2,065
1,150
569
7,724
Student loan interest deduction
number of returns
166
643
1,413
2,017
2,756
3,036
2,908
4,370
2,246
1,201
6
3
0
0
20,765
amount
95
235
436
696
1,047
1,329
1,445
2,485
1,470
462
6
1
0
0
9,707
Penalty on early withdrawal of savings
number of returns
81
345
405
377
262
200
158
246
142
133
48
33
*
*
2,437
amount
36
34
44
53
31
27
16
36
29
45
11
11
*
*
374
Alimony paid
number of returns
40
26
49
64
63
67
62
182
200
333
140
135
67
21
1,449
amount
378
158
321
322
309
334
258
888
996
2,085
1,287
2,156
2,243
938
12,673
Self-employed health insurance deductions
number of returns
400
720
1,011
1,017
820
621
416
634
429
530
234
270
116
47
7,265
amount
950
1,547
2,234
2,422
1,942
1,440
1,041
1,634
1,258
1,626
759
952
529
229
18,563
IRA deduction
number of returns
28
141
265
664
717
866
799
1,324
728
427
108
94
21
6
6,188
amount
61
250
503
1,222
1,517
1,748
1,662
3,004
1,566
1,041
347
290
67
20
13,295
Moving expenses
number of returns
13
44
133
201
256
221
238
313
220
262
64
67
*
*
2,047
amount
39
49
164
193
260
210
259
404
376
683
141
155
*
*
2,998
Medical savings account
number of returns
*
3
3
9
7
7
4
15
4
5
6
7
*
0
73
amount
*
2
4
9
6
5
4
14
4
6
8
12
*
0
76
Educator Expenses
number of returns
12
49
122
217
249
266
510
1,243
844
610
59
22
3
0
4,206
amount
3
10
34
48
55
63
117
293
195
140
14
6
1
0
980
Tuition and Fees Deduction
number of returns
298
1,176
1,995
915
604
477
400
625
730
654
34
4
0
0
7,912
amount
1,038
3,325
5,138
1,865
951
693
553
761
994
809
35
6
0
0
16,167
Health Savings Account Deduction
number of returns
*
4
7
14
31
31
31
46
28
30
12
16
5
*
260
amount
*
5
10
11
32
30
30
48
28
33
21
33
14
*
299
Total adjustments
number of returns
1,357
6,095
7,837
6,699
6,380
6,058
5,500
8,730
5,386
4,264
899
759
282
113