TABLE: B4

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

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
13,420
74,496
75,491
67,407
65,856
61,690
53,796
83,105
65,819
113,599
58,580
44,050
9,171
2,340
788,820
amount
-613,152
204,493
561,305
841,026
1,151,419
1,384,993
1,476,442
2,886,829
2,951,345
6,975,689
5,025,386
5,687,529
2,632,189
3,567,049
34,732,544
INCOME
Wages, salaries, tips, etc.
number of returns
4,773
61,765
61,454
53,055
54,160
53,503
47,790
74,520
59,815
104,722
54,717
40,664
8,079
2,045
681,062
amount
78,001
185,120
442,605
625,156
890,876
1,134,484
1,229,434
2,369,861
2,420,925
5,710,704
4,115,671
4,257,505
1,536,011
958,969
25,955,321
Taxable interest
number of returns
7,560
22,149
24,056
23,580
23,312
21,341
20,382
37,041
34,351
70,798
43,384
37,325
8,717
2,311
376,307
amount
21,130
10,437
24,543
34,307
36,158
30,984
27,504
49,304
45,843
95,607
64,197
90,651
62,965
167,731
761,360
Tax-exempt interest
number of returns
499
774
1,120
1,384
1,495
1,478
1,309
2,562
2,560
5,290
3,621
4,815
2,392
1,144
30,443
amount
4,994
1,875
3,051
4,352
5,554
6,211
5,670
14,073
15,071
30,113
21,964
40,990
34,845
77,662
266,424
Dividend income
number of returns
4,649
10,780
10,839
11,170
11,223
10,353
9,773
18,374
17,651
38,383
26,357
26,118
7,256
2,138
205,064
amount
11,317
6,681
10,866
14,465
15,091
14,600
13,563
26,349
26,644
61,318
51,374
98,358
88,179
194,546
633,353
Qualified Dividends
number of returns
4,173
9,446
9,419
10,440
10,911
10,248
9,593
17,813
16,907
35,966
24,712
26,193
8,198
2,620
196,639
amount
7,294
4,338
5,905
8,310
9,632
9,798
9,598
18,858
20,237
48,131
44,069
93,232
93,229
219,144
591,775
State and local income tax refund
number of returns
360
432
855
1,731
2,622
3,674
5,122
13,127
15,648
39,553
29,026
24,732
3,463
1,086
141,431
amount
886
227
362
659
1,024
1,508
2,310
6,610
8,945
24,103
19,002
22,039
7,817
13,263
108,754
Alimony received
number of returns
14
67
173
227
282
333
330
501
317
338
98
87
8
0
2,775
amount
98
179
774
1,207
1,621
2,134
2,115
3,915
3,709
4,813
2,188
2,309
148
0
25,209
Capital gain
number of returns
2,494
5,246
5,666
6,052
6,199
5,828
5,598
10,093
9,566
19,897
13,431
13,494
3,962
1,281
108,807
amount
53,987
7,741
11,002
14,920
19,314
19,384
20,200
40,212
42,377
113,893
99,957
234,311
250,120
926,683
1,854,103
Capital loss
number of returns
3,953
4,308
3,742
3,515
3,415
3,153
2,913
5,636
5,394
11,799
8,477
9,651
3,150
854
69,960
amount
-9,412
-7,989
-7,315
-6,962
-6,848
-6,342
-5,858
-11,143
-10,451
-23,046
-16,752
-20,645
-7,980
-2,378
-143,121
Other Gains or Losses
number of returns
2,400
733
1,102
1,289
1,572
1,544
1,653
2,772
2,581
4,154
2,225
2,326
1,182
578
26,111
amount
3,496
373
2,008
3,240
4,705
5,200
5,557
11,031
11,633
20,179
14,196
17,695
4,807
-1,261
102,860
Electronically Filed Returns
number of returns
5,120
35,376
43,363
41,463
41,693
39,381
34,526
51,712
39,688
67,384
34,525
23,459
3,706
675
462,071
Total pensions and annuities
number of returns
783
1,471
2,972
4,153
4,644
4,006
3,783
6,821
6,053
12,967
7,649
6,476
1,271
328
63,377
amount
16,101
21,051
43,032
66,600
87,283
84,270
88,615
175,636
177,230
447,316
316,119
399,185
130,571
55,997
2,109,006
Taxable pensions and annuities
number of returns
1,382
3,265
7,998
11,072
11,501
9,419
8,279
13,976
11,528
22,807
12,370
9,908
1,715
432
125,652
amount
9,288
8,524
35,973
73,838
100,009
94,580
91,739
175,705
162,677
370,191
246,863
255,652
54,602
14,943
1,694,584
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
4,937
3,471
6,173
7,088
7,636
6,567
6,107
11,435
11,095
22,468
14,307
15,217
5,272
1,766
123,539
amount
-136,582
-658
14,013
24,692
33,343
29,925
25,513
54,109
61,586
156,908
152,627
376,247
461,781
1,153,223
2,406,728
Unemployment compensation
number of returns
178
1,846
4,291
5,111
4,751
3,759
3,086
4,583
3,610
5,347
1,784
821
59
6
39,232
amount
485
2,738
8,927
12,296
12,355
9,367
8,158
12,062
9,711
14,252
4,990
2,529
206
32
98,107
Social security benefits
number of returns
2,042
3,707
5,837
6,337
6,701
7,888
7,940
13,056
9,469
16,411
7,564
5,862
1,536
462
94,812
amount
27,309
44,985
76,036
86,650
99,731
121,867
123,369
198,174
139,973
258,157
137,704
117,061
34,319
11,224
1,476,561
Taxable social security benefits
number of returns
8
48
120
227
1,680
6,075
7,642
13,050
9,467
16,412
7,564
5,862
1,535
462
70,152
amount
27
159
497
762
2,127
8,219
17,929
59,017
75,291
201,011
116,770
99,481
29,156
9,541
619,986
Other income
number of returns
5,789
2,688
3,131
2,777
2,913
2,568
2,534
4,597
4,230
8,936
5,714
5,545
1,948
759
54,129
amount
-506,757
-6,955
-3,230
-5
-3
854
1,909
7,399
7,962
24,401
20,969
36,428
28,585
49,053
-339,390
Total income
number of returns
12,036
74,471
75,472
67,326
65,766
61,594
53,673
82,949
65,712
113,482
58,538
44,036
9,169
2,338
786,562
amount
-601,842
215,334
578,219
859,146
1,171,805
1,405,936
1,499,905
2,928,821
2,994,937
7,059,657
5,090,006
5,782,155
2,680,500
3,574,830
35,239,410
Total IRA distribution
number of returns
148
228
387
502
604
559
553
1,060
988
2,011
1,235
1,109
215
51
9,650
amount
2,605
2,484
475,836
7,433
8,630
7,612
8,876
15,494
15,922
39,598
24,036
34,544
11,138
1,805
656,013
Taxable IRA distribution
number of returns
827
1,764
4,405
6,169
6,396
5,162
4,277
7,231
5,683
10,820
5,636
4,558
1,005
254
64,187
amount
5,514
4,205
14,039
25,306
30,896
27,576
24,511
47,999
43,681
105,917
74,040
98,742
38,373
12,719
553,518
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
24
21
29
67
99
118
148
314
419
1,036
954
1,706
882
209
6,026
amount
307
44
65
193
369
494
648
1,592
2,429
6,293
8,116
22,274
20,440
5,822
69,087
Student loan interest deduction
number of returns
410
837
1,806
2,754
3,846
4,536
4,855
8,854
8,092
16,929
9,608
3,806
0
0
66,333
amount
224
307
591
971
1,472
1,990
2,358
4,707
4,631
10,179
6,782
1,738
0
0
35,949
Penalty on early withdrawal of savings
number of returns
199
466
544
606
570
420
414
648
559
964
517
427
80
15
6,429
amount
61
52
65
80
66
56
49
90
90
161
99
98
21
22
1,012
Alimony paid
number of returns
59
36
71
84
97
103
99
319
372
731
418
490
187
54
3,120
amount
527
245
432
476
488
553
427
1,541
1,787
4,337
3,196
5,832
5,158
2,472
27,470
Self-employed health insurance deductions
number of returns
1,201
1,346
1,939
2,401
2,545
2,322
2,156
3,696
3,088
4,843
2,693
3,498
1,691
575
33,994
amount
4,708
3,902
5,813
7,947
9,145
8,557
8,262
14,748
12,442
21,034
13,242
20,768
12,348
4,566
147,481
IRA deduction
number of returns
96
184
356
884
1,268
1,708
2,030
3,723
3,794
6,198
2,784
2,495
336
87
25,943
amount
245
398
755
1,760
2,863
3,746
5,160
10,617
11,444
18,609
9,493
9,507
1,894
496
76,987
Moving expenses
number of returns
35
58
174
293
384
385
458
781
655
1,271
670
770
138
16
6,088
amount
92
74
229
358
468
481
588
1,199
1,068
2,821
1,567
2,133
590
83
11,751
Medical savings account
number of returns
9
8
8
18
21
24
20
62
56
102
71
86
28
9
522
amount
14
15
13
24
33
37
28
94
102
171
143
219
78
30
1,001
Educator Expenses
number of returns
62
63
172
311
380
490
876
2,482
2,533
6,426
4,966
3,412
272
30
22,475
amount
16
13
51
84
86
115
202
584
603
1,642
1,336
878
63
7
5,679
Tuition and Fees Deduction
number of returns
578
1,480
2,520
1,624
1,387
1,304
1,146
1,790
2,259
4,236
5,909
7,382
0
0
31,615
amount
1,780
4,052
6,225
3,411
2,680
2,358
1,925
2,657
3,699
6,825
12,811
16,940
0
0
65,363
Health Savings Account Deduction
number of returns
34
10
30
39
80
80
104
197
227
377
250