Table B2 - Married, Filing Joint

Individual Income Tax Data by Size of Adjusted Gross Income
Tax Year 2005

Horizontal Rule

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
4,912
4,061
6,854
10,285
14,333
15,128
16,094
33,718
37,691
90,177
55,697
44,345
8,996
2,444
344,735
amount
-397,715
10,972
52,783
130,167
251,548
340,727
443,722
1,183,716
1,700,366
5,596,301
4,790,520
5,733,721
2,591,223
3,502,555
25,930,607
INCOME
Wages, salaries, tips, etc.
number of returns
2,629
1,933
3,863
6,481
9,611
11,529
13,324
29,381
34,609
84,695
52,607
41,563
8,064
2,198
302,487
amount
57,805
13,701
34,578
75,173
147,788
226,616
319,111
895,214
1,373,445
4,639,743
3,946,920
4,342,694
1,504,443
1,131,069
18,708,301
Taxable interest
number of returns
3,589
2,451
4,057
6,132
8,584
8,325
8,505
17,646
20,657
56,426
41,547
38,087
8,608
2,425
227,039
amount
18,399
2,459
5,306
9,706
14,625
14,095
13,630
26,373
25,323
68,021
58,245
87,237
62,448
127,260
533,127
Tax-exempt interest
number of returns
188
82
168
279
459
485
461
1,080
1,106
3,176
2,862
4,344
2,282
1,162
18,134
amount
2,823
293
373
773
1,226
1,417
1,747
4,273
5,022
16,655
13,570
29,568
29,922
70,590
178,253
Dividend income
number of returns
1,818
1,080
1,909
2,972
4,238
4,186
4,296
8,977
10,271
29,406
24,497
26,385
7,123
2,222
129,380
amount
6,343
887
1,912
3,458
4,855
5,026
5,707
11,851
12,769
38,311
41,803
87,659
85,487
198,193
504,261
Qualified Dividends
number of returns
1,670
915
1,640
2,633
3,856
4,035
4,301
8,917
9,975
27,553
23,019
26,169
7,891
2,688
125,262
amount
5,320
579
1,057
2,280
3,043
3,355
3,879
8,656
9,767
29,517
33,545
76,247
80,871
219,472
477,588
State and local income tax refund
number of returns
197
85
162
265
497
685
935
3,129
5,705
26,076
25,565
23,627
2,766
1,025
90,719
amount
735
55
106
161
314
397
540
1,852
3,354
15,703
16,375
20,185
5,935
11,632
77,344
Alimony received
number of returns
*
0
4
0
3
6
6
12
12
50
38
34
10
*
179
amount
*
0
8
0
26
17
46
39
45
227
287
332
190
*
1,250
Capital gain
number of returns
1,516
591
1,147
1,711
2,801
2,816
2,872
6,098
6,651
18,126
14,529
15,997
4,430
1,496
80,781
amount
39,751
3,045
3,593
5,995
11,037
10,931
12,185
23,835
28,089
87,543
94,826
230,207
262,063
782,339
1,595,440
Capital loss
number of returns
941
500
737
957
1,177
1,123
1,161
2,358
2,682
7,552
6,514
7,960
2,571
736
36,969
amount
-2,254
-1,093
-1,634
-2,076
-2,614
-2,370
-2,373
-4,825
-5,334
-14,142
-12,383
-16,665
-6,392
-2,027
-76,181
Other Gains or Losses
number of returns
1,321
302
441
622
963
977
1,136
2,055
2,090
3,685
2,171
2,282
1,096
574
19,715
amount
2,378
930
1,442
1,407
3,148
3,765
4,245
9,056
9,450
18,885
13,199
16,323
6,070
1,985
92,281
Electronically Filed Returns
number of returns
2,134
1,877
3,500
5,626
8,137
8,879
9,840
20,974
23,700
56,694
35,158
25,460
4,110
803
206,892
Total pensions and annuities
number of returns
494
422
899
1,441
2,232
2,119
1,986
4,007
4,070
10,533
7,763
6,923
1,418
361
44,668
amount
10,626
6,758
13,323
23,716
48,142
44,975
48,451
124,099
115,411
352,708
335,782
443,633
139,769
74,078
1,781,472
Taxable pensions and annuities
number of returns
800
886
1,997
3,198
4,838
4,317
3,849
7,506
7,246
17,630
11,819
10,126
1,900
497
76,609
amount
5,869
3,092
9,023
21,425
43,011
46,069
45,673
96,750
98,735
275,055
234,700
264,744
57,527
19,116
1,220,791
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
2,663
1,083
1,783
2,649
3,598
3,363
3,425
6,980
7,458
18,148
13,198
15,176
5,220
1,913
86,657
amount
-129,841
-1,370
2,936
6,050
12,589
12,918
13,299
29,218
35,183
117,619
130,808
370,368
449,090
1,115,508
2,164,374
Unemployment compensation
number of returns
82
142
338
585
790
954
1,126
2,366
2,486
4,456
1,608
724
56
6
15,719
amount
241
256
749
1,482
2,330
2,447
3,175
6,525
6,773
11,974
4,401
2,171
203
10
42,736
Social security benefits
number of returns
1,007
1,006
1,637
2,268
3,006
3,861
4,611
8,611
6,512
13,042
7,327
5,817
1,485
439
60,629
amount
16,620
17,069
29,097
41,545
55,626
76,368
85,347
150,371
110,844
221,863
142,053
124,246
35,547
11,635
1,118,232
Taxable social security benefits
number of returns
5
6
3
25
229
2,539
4,300
8,602
6,514
13,041
7,328
5,817
1,485
439
50,333
amount
19
25
15
67
245
2,405
8,104
34,462
48,475
166,805
120,475
105,601
30,191
9,890
526,778
Other income
number of returns
3,037
632
790
947
1,200
1,057
1,189
2,357
2,640
7,064
5,142
5,447
1,881
765
34,148
amount
-298,038
-4,723
-4,254
-2,299
-2,418
-639
-544
2,193
3,847
13,447
14,415
25,939
21,017
41,980
-190,076
Total income
number of returns
4,826
4,061
6,850
10,282
14,329
15,124
16,088
33,705
37,683
90,163
55,692
44,344
8,994
2,444
344,585
amount
-391,150
14,252
57,803
138,185
263,893
354,346
459,784
1,217,006
1,738,887
5,681,706
4,860,919
5,833,078
2,640,853
3,527,930
26,397,493
Total IRA distribution
number of returns
97
100
205
338
482
417
364
802
779
2,071
1,483
1,469
303
91
9,001
amount
1,569
1,059
1,806
4,027
7,555
6,209
6,754
14,393
12,531
30,637
31,288
41,715
15,867
11,419
186,830
Taxable IRA distribution
number of returns
473
584
1,328
2,308
3,231
2,771
2,310
4,423
3,871
8,876
5,678
4,848
1,063
251
42,015
amount
3,347
1,635
4,400
10,312
17,054
16,044
14,514
30,251
29,876
81,051
73,700
97,732
39,686
20,145
439,746
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
11
5
4
25
33
40
71
194
258
803
823
1,538
861
233
4,899
amount
53
11
8
101
197
124
376
879
1,336
4,910
6,694
19,717
19,751
7,330
61,486
Student loan interest deduction
number of returns
245
90
227
397
610
943
1,281
3,685
5,188
16,149
10,891
4,874
0
0
44,580
amount
143
48
128
183
309
454
619
1,975
2,951
10,418
8,126
2,714
0
0
28,068
Penalty on early withdrawal of savings
number of returns
108
84
148
201
219
200
194
402
426
903
548
455
99
26
4,013
amount
31
12
25
40
54
32
22
74
78
169
113
108
28
8
792
Alimony paid
number of returns
10
9
7
13
13
13
26
44
83
213
213
281
107
31
1,063
amount
106
41
35
62
62
83
152
261
423
1,354
1,373
2,639
2,473
1,493
10,556
Self-employed health insurance deductions
number of returns
726
484
671
1,040
1,481
1,519
1,491
2,814
2,475
4,383
2,565
3,383
1,659
655
25,346
amount
3,483
2,076
2,969
4,501
6,614
6,730
6,543
12,462
11,166
20,865
13,778
21,385
12,836
5,760
131,168
IRA deduction
number of returns
51
29
54
143
340
538
951
1,946
2,714
5,743
2,959
2,429
354
76
18,327
amount
163
94
183
468
1,165
1,685
3,170
7,557
10,425
20,800
11,699
11,467
2,613
566
72,055
Moving expenses
number of returns
18
9
23
47
74
104
135
368
418
944
645
629
97
12
3,523
amount
62
35
78
102
177
161
222
598
771
2,026
1,517
1,932
408
114
8,204
Medical savings account
number of returns
3
0
3
*
9
7
6
17
16
29
25
36
15
*
168
amount
2
0
9
*
19
13
10
27
29
55
44
97
46
*
354
Educator Expenses
number of returns
45
10
19
34
72
141
191
762
1,307
5,387
4,995
3,763
304
33
17,063
amount
11
2
4
7
17
31
45
183
313
1,385
1,330
975
74
8
4,384
Tuition and Fees Deduction
number of returns
*
111
201
350
538
506
569
913
988
2,763
5,562
7,924
*
0
20,684
amount
*
309
494
833
1,180
1,054
1,144
1,675
1,602
4,286
12,008
18,309
*
0
43,431
Health Savings Account Deduction
number of returns
54
14
21
42
59
86
115
298
384
869
565
752
362
98
3,719
amount
104
19
32
96
123
191
261
565
764
1,711
1,262
2,149
1,254
357
8,888
Total adjustments
number of returns
2,039
1,358
2,305
3,385
4,599
5,130
6,065
13,375
15,793
38,815
26,844
22,860
4,371
1,446
148,385
amount
5,908
3,098
4,948
8,160
12,628
13,595
16,391
34,395
39,300
88,204
72,129
101,022
50,377
26,731
476,885
TAXES, CREDITS, PAYMENTS
Federal income tax before credits
number of returns
13
11
12
23
3,836
10,874
14,297
32,770
37,413
89,942
55,648
44,314
8,984
2,439
300,576
amount
21
28
11
4
493
4,280
10,656
48,086
102,424
452,637
469,213
745,898
496,639
864,972
3,195,364
Credit for child and dependent care
number of returns
*
*
*
0
11
303
720
2,863
4,889
14,303
8,911
6,053
766
99
38,922
amount
*
*
*
0
0
55
232
1,225
2,222
6,950
4,145
2,622
307
53
17,814
Elderly credit
number of returns
0
0
0
0
33
33
0
0
0
0
0
0
0
0
66
amount
0
0
0
0
2
5
0
0
0
0
0
0
0
0
6
Foreign tax credit
number of returns
0
0
0
0
133
388
490
1,179
1,424
4,188
4,130
6,042
2,542
1,169
21,685
amount
0
0
0
0
2
13
17
46
65
214
251
923
974
1,917
4,423
General business credit
number of returns
0
0
0
0
4
22
17
54
73
212
227
397
93
182
1,281
amount
0
0
0
0
0
5
8
44
59
286
308
547
220
2,562
4,039
Adoption credit
number of returns
0
0
0
0
*
*
9
45
58
203
112
77
0
0
508
amount
0
0
0
0
*
*
4
41
95
593
512
482
0
0
1,728
Child tax credit</