TABLE: B2

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

Married (Joint):

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
5,270
4,384
7,531
11,240
15,519
16,234
17,019
34,939
39,146
90,189
52,761
40,496
8,246
2,068
345,042
amount
-378,673
11,919
58,129
142,076
272,391
365,447
468,443
1,225,898
1,764,153
5,585,230
4,531,026
5,223,691
2,363,356
3,003,653
24,636,739
INCOME
Wages, salaries, tips, etc.
number of returns
2,753
2,051
4,214
7,047
10,522
12,364
14,077
30,589
36,224
84,958
50,084
38,125
7,461
1,849
302,318
amount
61,719
14,512
37,524
81,726
159,899
243,604
336,193
929,497
1,441,396
4,664,475
3,783,783
4,016,844
1,432,344
882,441
18,085,955
Taxable interest
number of returns
3,805
2,679
4,544
6,715
9,303
8,984
9,107
18,460
21,207
56,061
39,110
34,358
7,849
2,045
224,227
amount
15,541
2,626
5,976
10,364
15,455
14,226
13,658
25,386
24,270
61,488
47,985
71,813
50,265
102,701
461,753
Tax-exempt interest
number of returns
242
113
248
379
586
637
595
1,238
1,280
3,427
2,823
4,070
2,080
1,019
18,737
amount
3,889
530
688
1,030
2,189
2,116
2,420
5,820
7,004
17,212
14,116
29,931
26,385
64,654
177,986
Dividend income
number of returns
1,944
1,192
2,236
3,387
4,648
4,601
4,641
9,471
10,742
29,819
23,502
23,909
6,551
1,902
128,545
amount
8,066
1,159
2,423
3,683
5,387
5,888
5,614
12,208
12,109
36,234
37,276
74,136
69,204
148,304
421,691
Qualified Dividends
number of returns
1,757
1,011
1,904
2,985
4,305
4,581
4,730
9,472
10,332
27,614
21,796
23,782
7,365
2,327
123,961
amount
4,799
860
1,413
2,209
3,681
4,007
4,436
9,329
9,828
29,358
31,911
71,341
74,355
169,700
417,228
State and local income tax refund
number of returns
219
100
205
347
672
1,008
1,436
4,058
6,818
28,635
25,853
22,956
3,086
948
96,341
amount
719
62
132
208
358
490
757
2,156
3,891
17,013
16,458
19,917
6,732
11,581
80,474
Alimony received
number of returns
0
*
*
7
4
6
4
11
18
57
33
45
5
0
193
amount
0
*
*
19
32
11
11
42
52
308
188
423
104
0
1,210
Capital gain
number of returns
1,610
587
1,106
1,844
2,705
2,806
2,953
5,477
5,919
15,241
11,778
12,138
3,512
1,127
68,803
amount
44,867
3,404
3,712
6,074
10,332
11,283
12,584
24,072
25,708
77,855
76,614
184,550
199,834
755,420
1,436,309
Capital loss
number of returns
1,084
628
956
1,215
1,474
1,467
1,400
3,015
3,295
9,120
7,509
8,825
2,864
769
43,621
amount
-2,611
-1,430
-2,137
-2,620
-3,132
-3,118
-2,909
-6,167
-6,459
-17,462
-14,674
-18,745
-7,239
-2,138
-90,841
Other Gains or Losses
number of returns
1,553
337
536
753
1,074
1,143
1,312
2,259
2,213
3,654
2,033
2,118
1,042
518
20,545
amount
3,090
45
1,107
2,092
3,212
4,071
4,477
9,224
9,912
17,965
13,145
15,739
4,628
-973
87,736
Electronically Filed Returns
number of returns
1,949
1,838
3,497
5,628
8,047
8,829
9,857
20,428
22,968
53,548
31,328
21,756
3,372
605
193,650
Total pensions and annuities
number of returns
485
471
936
1,557
2,325
2,140
2,079
3,960
3,917
10,191
6,816
5,956
1,153
283
42,269
amount
10,971
6,152
13,819
26,439
44,730
47,619
53,308
101,507
105,375
331,434
275,011
364,925
117,833
51,200
1,550,323
Taxable pensions and annuities
number of returns
858
951
2,293
3,599
5,193
4,553
4,192
7,801
7,221
17,676
10,929
9,023
1,522
367
76,178
amount
6,902
3,093
10,519
23,808
48,097
49,583
50,989
101,353
96,774
272,574
211,284
226,623
46,355
12,107
1,160,063
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
2,822
1,181
2,118
2,946
4,045
3,720
3,699
7,249
7,892
18,299
12,734
13,797
4,710
1,563
86,775
amount
-106,127
-1,512
2,935
7,896
15,359
16,345
13,835
32,777
39,573
114,118
125,470
328,520
407,953
996,683
1,993,825
Unemployment compensation
number of returns
102
152
404
743
1,026
1,124
1,318
2,751
2,932
4,948
1,709
789
51
6
18,055
amount
246
279
896
1,787
2,822
2,832
3,586
7,277
8,018
13,179
4,755
2,416
182
32
48,308
Social security benefits
number of returns
1,065
1,092
1,818
2,351
3,136
3,943
4,775
8,611
6,168
12,331
6,342
4,877
1,259
378
58,146
amount
16,749
18,169
31,528
41,219
56,271
74,481
86,429
145,873
99,761
202,980
119,785
101,762
29,460
9,671
1,034,136
Taxable social security benefits
number of returns
*
*
12
30
244
2,382
4,484
8,603
6,165
12,331
6,342
4,877
1,258
378
47,113
amount
*
*
13
101
341
2,172
8,140
33,674
44,592
154,500
101,560
86,487
25,026
8,220
464,857
Other income
number of returns
3,205
679
896
994
1,379
1,340
1,394
2,640
2,782
7,192
5,075
5,075
1,788
676
35,115
amount
-309,897
-5,201
-4,210
-2,042
-1,658
-946
-227
2,861
3,164
15,501
15,857
30,187
24,624
24,586
-207,400
Total income
number of returns
5,174
4,380
7,528
11,235
15,513
16,231
17,015
34,932
39,138
90,174
52,755
40,492
8,246
2,068
344,881
amount
-371,784
15,193
63,457
150,686
284,780
379,325
484,541
1,258,461
1,800,863
5,662,272
4,593,912
5,311,779
2,406,477
3,017,072
25,057,033
Total IRA distribution
number of returns
79
73
115
201
290
293
291
610
629
1,663
1,117
1,022
195
44
6,622
amount
1,628
1,159
1,934
3,512
4,662
4,757
5,694
10,219
10,638
31,463
21,644
31,356
8,423
1,717
138,806
Taxable IRA distribution
number of returns
496
649
1,491
2,509
3,415
2,904
2,430
4,425
3,623
8,256
4,842
3,959
843
216
40,058
amount
3,840
1,901
5,010
10,749
17,542
16,460
14,423
29,591
27,210
75,238
61,511
82,275
31,124
11,077
387,952
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
18
10
11
26
29
53
86
185
318
906
869
1,575
823
193
5,102
amount
280
11
33
86
151
224
387
873
1,701
5,203
7,010
19,846
18,793
5,220
59,819
Student loan interest deduction
number of returns
224
96
188
375
625
914
1,285
3,507
5,198
15,325
9,602
3,803
0
0
41,142
amount
122
35
79
157
257
407
600
1,734
2,811
9,600
6,775
1,737
0
0
24,312
Penalty on early withdrawal of savings
number of returns
112
101
122
197
274
190
215
354
382
801
462
389
74
13
3,686
amount
23
13
18
24
33
22
23
50
55
115
85
87
21
22
590
Alimony paid
number of returns
13
7
13
12
16
19
15
56
77
237
202
282
96
23
1,068
amount
95
39
87
88
66
127
109
289
422
1,326
1,339
2,833
2,375
1,074
10,270
Self-employed health insurance deductions
number of returns
737
557
772
1,197
1,551
1,573
1,644
2,926
2,574
4,193
2,414
3,148
1,533
519
25,338
amount
3,540
2,150
3,158
5,009
6,722
6,785
6,978
12,716
10,868
18,989
12,319
19,419
11,560
4,295
124,509
IRA deduction
number of returns
62
36
69
148
401
632
1,063
2,123
2,901
5,684
2,656
2,372
309
77
18,533
amount
170
137
226
425
1,166
1,727
3,257
7,128
9,575
17,343
9,085
9,127
1,808
463
61,638
Moving expenses
number of returns
20
10
19
43
76
103
147
390
383
926
576
696
124
15
3,528
amount
50
21
36
74
154
181
230
656
590
1,900
1,323
1,958
528
79
7,782
Medical savings account
number of returns
7
5
4
9
14
14
15
40
49
95
65
78
27
9
431
amount
12
13
8
15
28
27
23
75
95
164
135
203
77
30
904
Educator Expenses
number of returns
48
4
29
39
83
139
218
814
1,339
5,595
4,880
3,378
266
28
16,860
amount
12
1
12
24
20
33
52
194
325
1,447
1,316
870
62
7
4,374
Tuition and Fees Deduction
number of returns
226
120
234
397
515
573
573
933
1,066
2,758
5,816
7,377
0
0
20,588
amount
579
308
595
958
1,177
1,208
1,064
1,551
1,675
4,236
12,682
16,930
0
0
42,964
Health Savings Account Deduction
number of returns
31
6
21
24
38
36
67
137
192
339
235
303
138
31
1,598
amount
65
12
37
46
66
72
129
282
382
748
563
896
460
104
3,861
Total adjustments
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