Table B4 - All Returns

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
12,309
72,568
73,851
66,457
64,989
60,614
54,001
84,808
65,771
116,353
62,325
48,583
10,070
2,748
795,447
amount
-579,318
199,158
548,844
829,791
1,135,720
1,361,637
1,482,846
2,946,817
2,950,970
7,152,230
5,354,085
6,287,051
2,900,798
4,003,207
36,573,838
INCOME
Wages, salaries, tips, etc.
number of returns
4,578
59,859
60,590
52,184
53,294
52,580
47,906
75,885
59,333
106,318
57,722
44,485
8,732
2,406
685,872
amount
73,518
180,397
436,768
615,601
879,873
1,115,783
1,233,021
2,423,746
2,399,683
5,779,763
4,308,610
4,609,663
1,611,974
1,201,720
26,870,119
Taxable interest
number of returns
7,213
21,479
23,424
23,005
22,843
20,773
20,097
37,099
34,709
72,990
46,612
41,712
9,608
2,720
384,284
amount
23,218
10,276
23,225
34,718
36,836
31,115
29,296
53,037
49,875
110,085
78,068
113,312
77,689
200,673
871,424
Tax-exempt interest
number of returns
392
633
927
1,148
1,298
1,217
1,156
2,372
2,336
5,209
3,766
5,234
2,645
1,315
29,648
amount
3,616
1,778
2,480
3,463
3,923
4,764
4,699
11,399
12,266
29,781
21,352
41,514
37,249
85,719
264,002
Dividend income
number of returns
4,307
10,840
10,647
10,966
10,940
10,050
9,709
18,312
17,491
39,194
27,858
29,027
7,958
2,489
209,788
amount
9,336
6,232
10,076
14,067
15,679
14,023
14,329
28,317
28,231
70,980
59,409
116,373
109,239
249,696
745,985
Qualified Dividends
number of returns
3,908
9,657
9,367
10,005
10,348
9,611
9,390
17,544
16,744
37,092
26,348
29,079
8,866
3,010
200,969
amount
7,206
3,837
5,467
7,930
9,178
8,860
9,252
18,893
20,120
52,505
46,682
101,022
103,103
269,219
663,274
State and local income tax refund
number of returns
313
396
697
1,177
1,984
2,887
4,106
11,931
14,458
37,531
28,977
25,575
3,076
1,151
134,259
amount
870
182
330
471
839
1,251
1,866
6,104
8,292
23,151
19,053
22,374
6,753
13,586
105,123
Alimony received
number of returns
20
56
155
223
269
331
314
518
297
349
107
80
*
*
2,737
amount
203
155
730
1,159
1,629
1,977
2,001
4,246
3,194
5,012
2,219
2,223
*
*
25,112
Capital gain
number of returns
2,476
6,594
6,704
6,688
6,858
6,470
6,126
11,799
11,225
24,350
16,761
17,907
5,032
1,711
130,701
amount
50,923
8,979
12,604
16,564
21,229
21,056
21,561
42,587
48,730
133,784
127,581
300,102
325,695
996,779
2,128,173
Capital loss
number of returns
3,365
3,672
3,124
2,882
2,875
2,518
2,433
4,672
4,394
10,055
7,423
8,745
2,835
804
59,797
amount
-7,972
-6,611
-5,980
-5,793
-5,847
-4,985
-4,792
-9,186
-8,548
-19,358
-14,325
-18,447
-7,036
-2,218
-121,098
Other Gains or Losses
number of returns
2,083
627
938
1,132
1,431
1,392
1,450
2,571
2,460
4,209
2,384
2,575
1,234
652
25,138
amount
-31,807
1,190
2,493
2,178
4,658
4,931
5,359
10,828
10,525
21,450
14,665
18,837
7,530
2,433
75,269
Electronically Filed Returns
number of returns
5,133
33,386
42,277
41,103
41,850
39,572
35,045
54,523
41,816
72,871
38,930
27,641
4,541
891
479,579
Total pensions and annuities
number of returns
834
1,411
2,980
4,265
4,617
4,258
3,854
7,134
6,421
13,734
8,721
7,577
1,572
405
67,783
amount
17,965
19,118
41,453
70,953
94,415
88,421
89,335
212,274
188,953
481,730
390,977
494,215
156,452
81,194
2,427,453
Taxable pensions and annuities
number of returns
1,371
3,130
7,458
10,801
11,184
9,190
7,937
13,885
11,878
23,459
13,547
11,280
2,148
567
127,835
amount
8,604
8,126
32,715
71,654
95,878
90,847
86,793
172,148
167,891
391,238
278,486
301,118
65,752
22,655
1,793,903
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
4,683
3,241
5,609
6,630
7,141
6,197
5,990
11,147
10,777
22,781
15,029
16,913
5,859
2,162
124,159
amount
-161,116
-60
13,232
23,518
29,679
27,855
25,793
51,594
57,226
163,866
165,459
427,954
506,199
1,263,814
2,595,011
Unemployment compensation
number of returns
148
1,463
3,583
4,388
4,101
3,399
2,788
4,101
3,130
4,856
1,693
756
62
6
34,474
amount
418
2,281
7,751
10,956
11,039
9,000
7,693
10,935
8,421
13,026
4,633
2,306
215
10
88,684
Social security benefits
number of returns
1,941
3,593
5,550
6,328
6,783
7,967
8,062
13,390
10,141
18,090
8,876
7,097
1,863
545
100,226
amount
26,880
43,421
73,072
88,733
102,491
127,210
126,786
208,120
156,290
290,932
164,942
144,528
42,210
13,550
1,609,165
Taxable social security benefits
number of returns
12
42
107
205
1,824
6,385
7,745
13,382
10,145
18,089
8,876
7,097
1,863
545
76,317
amount
43
144
473
667
1,993
8,689
18,678
61,914
82,828
225,103
139,912
122,840
35,850
11,517
710,650
Other income
number of returns
5,577
2,576
2,774
2,621
2,729
2,416
2,418
4,431
4,140
8,914
5,754
5,999
2,082
840
53,271
amount
-506,372
-7,219
-3,881
-623
-672
580
1,323
6,449
7,415
20,633
16,999
35,037
27,880
66,990
-335,458
Total income
number of returns
11,264
72,554
73,838
66,403
64,927
60,534
53,896
84,610
65,596
116,153
62,271
48,565
10,061
2,748
793,420
amount
-667,538
210,321
565,985
847,467
1,157,214
1,382,896
1,504,963
2,989,820
2,994,832
7,241,316
5,425,763
6,393,509
2,954,019
4,126,952
37,127,520
Total IRA distribution
number of returns
178
307
570
821
930
811
727
1,384
1,190
2,644
1,658
1,614
332
97
13,263
amount
2,340
2,717
4,731
8,888
11,729
9,618
11,109
21,287
18,057
43,310
36,114
48,578
17,017
11,517
247,012
Taxable IRA distribution
number of returns
781
1,614
4,067
6,181
6,272
5,095
4,356
7,483
6,196
12,060
6,660
5,632
1,254
294
67,945
amount
4,571
3,649
13,002
25,893
31,081
27,857
26,419
51,060
49,348
116,899
91,135
117,871
47,313
22,367
628,464
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
21
29
23
72
80
107
119
325
353
961
906
1,670
931
254
5,851
amount
76
79
43
261
402
335
582
1,733
1,971
6,257
7,556
22,098
22,016
7,786
71,197
Student loan interest deduction
number of returns
464
904
2,055
2,955
4,149
4,770
5,278
9,835
8,464
18,010
10,895
4,876
0
0
72,655
amount
295
328
797
1,123
1,724
2,177
2,668
5,384
5,026
11,126
8,129
2,714
0
0
41,493
Penalty on early withdrawal of savings
number of returns
214
446
621
626
625
485
407
703
631
1,151
617
513
112
32
7,183
amount
69
61
90
105
131
76
61
117
121
225
127
123
37
11
1,356
Alimony paid
number of returns
65
37
53
78
90
97
123
295
370
723
441
508
199
66
3,145
amount
467
204
354
398
433
455
589
1,483
1,935
4,534
3,073
6,154
4,764
2,757
27,600
Self-employed health insurance deductions
number of returns
1,201
1,211
1,768
2,178
2,500
2,218
2,036
3,641
2,983
5,089
2,884
3,774
1,837
714
34,034
amount
4,623
3,740
5,647
7,311
9,303
8,541
7,967
14,775
12,739
23,114
14,896
22,879
13,652
6,082
155,268
IRA deduction
number of returns
83
145
338
781
1,076
1,549
1,859
3,520
3,712
6,361
3,116
2,585
390
93
25,608
amount
246
336
766
1,712
2,818
3,913
5,262
11,457
13,084
22,579
12,296
12,083
2,753
638
89,943
Moving expenses
number of returns
34
67
181
316
424
446
380
798
675
1,255
751
693
107
14
6,141
amount
157
132
282
397
603
560
495
1,236
1,197
2,639
1,711
2,134
451
140
12,133
Medical savings account
number of returns
4
0
3
*
13
14
9
24
21
35
25
36
15
*
202
amount
3
0
9
*
23
19
12
36
33
67
44
97
46
*
393
Educator Expenses
number of returns
56
37
107
247
332
459
735
2,290
2,458
6,254
5,097
3,803
308
34
22,217
amount
13
8
37
51
73
102
177
546
587
1,587
1,354
985
75
8
5,602
Tuition and Fees Deduction
number of returns
*
1,156
2,046
1,266
1,246
1,119
1,049
1,663
2,072
4,317
5,681
7,929
*
0
30,119
amount
*
3,239
5,284
2,617
2,352
2,046
1,906
2,709
3,602
7,031
12,161
18,319
*
0
62,862
Health Savings Account Deduction
number of returns
75
28
55
109
153
217
240
505
504
1,005
625
804
392
101
4,813
amount
136
38
69
170
217
303
378
769
912
1,883
1,357
2,241
1,323
368
10,164
Total adjustments
number of returns
3,640
8,252
12,033
12,296
13,081
13,086
13,527
25,455
23,379
45,584
28,216
24,048
4,800
1,606
229,003
amount
9,528
10,342
17,703
19,071
23,353
23,620
25,524
51,084
52,362
103,931
78,180
111,340
57,124
29,769
612,930
TAXES, CREDITS, PAYMENTS
Federal income tax before credits
number of returns
65
5,741
33,635
43,772
50,276
55,321
51,643
83,304
65,122
115,765
62,197
48,519
10,044
2,741
628,145
amount
120
488
5,993
19,225
39,726
66,831
87,659
201,624
230,017
640,711
548,506
834,709
556,324
976,667
4,208,599
Credit for child and dependent care
number of returns
*
*
8
490
2,200
3,254
3,241
5,526
6,068
15,266
9,116
6,184
787
103
52,246
amount
*
*
1
53
641
1,548
1,727
2,728
2,758
7,367
4,223
2,680
319
55
24,102
Elderly credit
number of returns
0
0
33
201
95
35
0
0
0
0
0
0
0
0
364
amount
0
0
2
33
9
5
0
0
0
0
0
0
0
0
49
Foreign tax credit
number of returns
0
747
673
770
908
1,107
1,164
2,496
2,612
6,160
5,013
6,886
2,884
1,295
32,715
amount
0
12
14
22
28
40
54
103
132
384
375
1,222
1,103
3,100
6,588
General business credit
number of returns
0
7
11
18
28
45
39
98
112
320
283
444
110
202
1,717
amount
0
1
1
4
10
16
24
84
113
474
387
613
296
2,811
4,834
Adoption credit
number of returns
0
0
0
0
4
4
12
70
70
211
113
81
0
0
565
amount
0
0
0
0
1
1