TABLE: D1

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

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
3,836
6,694
7,936
7,938
7,223
6,871
6,786
12,663
11,950
22,014
11,404
9,675
2,608
672
118,270
amount
-163,465
17,259
59,732
98,900
126,127
154,548
186,884
442,344
536,790
1,352,816
979,526
1,267,749
749,442
919,194
6,727,844
INCOME
Wages, salaries, tips, etc.
number of returns
1,501
2,724
4,354
4,899
5,087
5,333
5,663
11,129
10,935
20,521
10,672
8,746
2,236
579
94,379
amount
26,114
10,453
29,903
50,345
75,296
101,866
132,071
324,953
408,289
1,039,876
742,165
831,424
386,497
246,632
4,405,885
Taxable interest
number of returns
2,157
2,576
3,034
3,264
3,512
3,396
3,562
6,928
7,075
14,630
8,711
8,377
2,481
667
70,370
amount
3,680
1,270
2,299
2,675
3,200
3,093
3,072
5,596
5,962
13,429
10,124
19,793
17,403
34,949
126,546
Tax-exempt interest
number of returns
125
82
98
107
135
163
140
294
341
797
658
1,141
697
347
5,125
amount
891
217
186
239
467
458
540
835
1,294
3,035
2,927
8,001
9,373
16,931
45,394
Dividend income
number of returns
1,092
1,175
1,395
1,562
1,732
1,708
1,795
3,526
3,746
8,239
5,503
6,004
2,089
611
40,177
amount
2,379
773
951
1,452
1,544
1,744
1,784
3,188
3,356
8,898
9,571
21,075
24,744
49,167
130,626
Qualified Dividends
number of returns
1,087
1,201
1,504
1,810
1,976
1,958
2,000
3,809
4,000
8,358
5,604
6,546
2,456
780
43,089
amount
2,256
768
833
1,314
1,648
1,791
1,912
3,492
3,603
8,901
9,750
22,942
28,582
54,994
142,787
State and local income tax refund
number of returns
147
120
221
325
533
647
929
2,335
3,140
8,426
5,795
5,063
1,023
331
29,035
amount
412
70
116
156
250
340
513
1,283
2,001
5,690
4,234
5,281
2,600
3,635
26,580
Alimony received
number of returns
9
13
45
37
54
50
36
64
33
58
13
*
*
0
431
amount
62
21
230
175
434
391
306
655
499
725
221
*
*
0
4,300
Capital gain
number of returns
693
526
698
888
957
1,017
1,051
1,940
2,023
4,271
2,837
3,074
1,099
380
21,454
amount
17,108
1,540
1,588
2,432
3,997
3,817
4,132
8,569
9,725
24,524
22,619
56,814
71,019
248,431
476,314
Capital loss
number of returns
773
519
574
562
591
593
589
1,188
1,272
2,735
1,923
2,393
930
239
14,881
amount
-1,793
-1,039
-1,126
-1,155
-1,253
-1,221
-1,153
-2,321
-2,434
-5,254
-3,869
-5,268
-2,380
-676
-30,941
Other Gains or Losses
number of returns
701
200
295
363
473
455
512
859
800
1,304
710
759
386
191
8,008
amount
19
87
428
1,094
1,659
1,366
1,755
3,896
3,826
6,980
4,650
5,270
1,572
-505
32,096
Electronically Filed Returns
number of returns
1,458
2,799
3,939
4,322
3,839
3,701
3,766
7,046
6,781
12,368
6,357
4,651
989
170
62,186
Total pensions and annuities
number of returns
224
225
376
523
611
542
600
1,147
1,102
2,525
1,600
1,505
370
98
11,448
amount
4,410
2,355
4,813
8,110
11,617
12,276
13,111
28,437
29,215
79,457
61,735
92,996
38,354
16,435
403,321
Taxable pensions and annuities
number of returns
399
476
879
1,116
1,219
1,102
1,089
2,012
1,794
3,933
2,234
2,064
472
125
18,914
amount
2,880
1,416
3,673
6,347
9,737
9,428
10,551
21,270
20,438
56,630
42,746
53,850
14,491
3,620
257,077
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
1,405
708
1,125
1,321
1,517
1,444
1,472
2,832
2,822
5,610
3,588
4,016
1,606
536
30,002
amount
-30,844
-540
548
2,006
2,642
4,554
3,941
8,268
9,935
29,612
30,583
81,382
114,963
263,283
520,331
Unemployment compensation
number of returns
87
157
370
508
445
425
407
741
611
969
332
143
8
3
5,206
amount
252
280
841
1,386
1,315
1,222
1,082
2,030
1,768
2,774
945
473
25
9
14,403
Social security benefits
number of returns
525
645
710
673
742
835
993
1,670
1,207
2,397
1,272
1,247
436
130
13,482
amount
7,107
8,355
10,051
9,929
11,829
14,015
16,450
26,041
17,960
38,313
24,008
25,517
10,221
3,210
223,005
Taxable social security benefits
number of returns
*
*
14
14
95
516
929
1,667
1,208
2,397
1,272
1,247
436
130
9,932
amount
*
*
51
71
165
631
1,866
6,525
8,640
29,182
20,334
21,689
8,688
2,728
100,597
Other income
number of returns
1,955
514
565
549
580
522
524
1,002
931
2,008
1,212
1,294
490
190
12,336
amount
-121,250
-2,253
-1,264
-223
-552
-595
336
1,408
1,484
5,354
4,426
7,552
5,307
8,544
-91,725
Total income
number of returns
3,828
6,694
7,936
7,938
7,223
6,871
6,786
12,663
11,950
22,014
11,404
9,675
2,608
672
118,262
amount
-159,013
21,629
67,213
109,060
137,126
165,880
197,994
464,611
559,145
1,394,300
1,008,441
1,315,891
775,506
927,393
6,985,175
Total IRA distribution
number of returns
53
47
67
83
103
96
99
197
193
424
239
296
76
22
1,995
amount
511
833
941
1,189
950
1,328
1,876
2,179
2,881
6,700
5,261
9,024
4,171
432
38,277
Taxable IRA distribution
number of returns
259
321
577
697
743
639
593
1,033
937
1,837
1,047
1,018
291
68
10,060
amount
2,127
975
2,166
3,174
4,017
4,169
3,456
7,409
7,772
19,566
14,542
22,909
9,875
2,795
104,952
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
14
19
23
46
69
77
101
232
305
761
683
1,277
611
139
4,357
amount
265
41
48
136
282
339
496
1,186
1,756
4,617
5,676
16,517
13,278
3,485
48,123
Student loan interest deduction
number of returns
183
181
361
481
541
643
768
1,640
1,716
3,738
1,945
808
0
0
13,005
amount
98
89
149
184
234
311
398
915
1,010
2,395
1,410
367
0
0
7,561
Penalty on early withdrawal of savings
number of returns
59
65
66
83
80
60
69
126
122
183
105
105
22
4
1,149
amount
28
14
9
7
5
4
10
16
20
25
10
27
3
0
175
Alimony paid
number of returns
21
13
28
20
28
32
14
59
64
134
71
110
59
19
672
amount
168
110
167
95
103
206
116
371
316
942
567
1,547
1,635
964
7,308
Self-employed health insurance deductions
number of returns
606
903
1,249
1,588
1,552
1,470
1,304
2,303
1,883
2,759
1,360
1,736
723
211
19,647
amount
2,274
2,447
3,613
4,986
5,245
5,018
4,548
8,342
6,930
10,830
6,032
9,286
4,924
1,629
76,105
IRA deduction
number of returns
48
76
132
270
374
438
568
1,047
1,119
1,865
881
855
110
32
7,815
amount
108
192
291
592
947
1,113
1,659
3,210
3,635
5,966
3,056
3,281
652
173
24,875
Moving expenses
number of returns
22
19
44
52
62
72
81
156
118
222
121
147
33
6
1,155
amount
68
30
64
71
101
104
112
265
200
470
323
407
127
40
2,381
Medical savings account
number of returns
3
6
5
6
10
14
12
25
29
47
33
46
12
4
252
amount
3
12
9
5
16
27
18
42
51
83
71
122
35
12
505
Educator Expenses
number of returns
23
5
24
39
70
90
152
495
590
1,490
1,077
698
72
10
4,835
amount
5
1
5
9
16
21
36
119
138
385
295
180
17
2
1,229
Tuition and Fees Deduction
number of returns
149
167
247
229
220
241
245
344
419
820
1,255
1,636
0
0
5,972
amount
380
367
517
450
393
453
378
503
602
1,266
2,776
3,714
0
0
11,798
Health Savings Account Deduction
number of returns
17
8
15
22
35
32
43
95
101
155
93
132
60
9
817
amount
40
15
27
35
46
51
85
177
206