Table C - Elderly, 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
3,531
6,058
10,884
14,128
13,130
9,489
7,282
11,286
8,348
14,460
7,336
6,162
1,722
516
114,332
amount
-169,749
16,479
84,468
176,275
228,520
212,531
199,739
392,475
374,348
886,210
627,503
811,891
500,265
930,668
5,271,622
INCOME
Wages, salaries, tips, etc.
number of returns
659
1,165
2,637
3,915
4,343
3,494
2,799
4,665
3,429
6,543
3,626
3,129
883
337
41,624
amount
6,497
4,210
14,422
32,170
47,023
47,407
43,690
82,287
70,830
169,584
124,899
154,365
80,445
118,305
996,135
Taxable interest
number of returns
2,836
4,796
9,029
12,047
11,265
8,196
6,427
10,142
7,578
13,389
6,979
5,964
1,694
514
100,856
amount
12,603
5,802
17,395
28,219
30,150
24,293
21,156
36,298
32,066
68,245
43,453
55,962
35,291
104,004
514,937
Tax-exempt interest
number of returns
191
301
631
919
995
916
866
1,696
1,562
3,272
2,000
2,219
850
331
16,749
amount
1,043
1,110
1,990
2,989
3,298
4,157
3,997
9,587
10,374
23,532
16,478
28,240
20,970
46,242
174,008
Dividend income
number of returns
1,395
2,324
4,542
6,361
6,123
4,730
3,904
6,398
5,015
9,534
5,238
4,909
1,506
483
62,462
amount
4,493
2,495
6,437
10,727
11,674
10,095
9,855
18,200
17,237
41,899
31,988
55,772
44,043
82,662
347,578
Qualified Dividends
number of returns
1,238
1,904
3,792
5,754
5,903
4,746
4,092
6,811
5,515
10,614
5,932
5,733
1,825
628
64,487
amount
3,143
1,219
3,006
5,399
6,299
5,967
5,926
11,384
11,499
29,418
24,675
47,034
40,676
92,291
287,935
State and local income tax refund
number of returns
55
94
169
440
630
685
669
1,352
1,338
2,828
1,877
1,996
487
198
12,818
amount
219
38
76
150
246
268
294
588
664
1,674
1,355
2,276
1,316
4,311
13,473
Alimony received
number of returns
*
4
24
49
41
25
10
21
16
15
13
6
*
0
228
amount
*
12
143
319
332
182
67
187
203
156
236
84
*
0
2,023
Capital gain
number of returns
848
920
2,263
3,451
3,543
2,855
2,302
3,944
3,224
6,291
3,570
3,625
1,175
391
38,402
amount
11,475
3,148
4,724
8,311
11,150
9,981
9,152
18,256
19,246
56,694
51,708
119,707
133,645
414,393
871,590
Capital loss
number of returns
981
1,221
1,696
1,737
1,601
1,167
1,028
1,640
1,266
2,439
1,383
1,207
370
104
17,840
amount
-2,480
-2,743
-3,735
-3,792
-3,518
-2,577
-2,294
-3,611
-2,878
-5,555
-3,272
-3,056
-985
-288
-40,786
Other Gains or Losses
number of returns
589
219
335
422
474
414
311
497
428
767
543
612
280
124
6,015
amount
438
242
652
862
1,503
1,286
1,009
2,183
2,008
4,333
4,468
6,704
4,285
1,632
31,605
Electronically Filed Returns
number of returns
1,358
2,255
4,568
6,390
6,129
4,499
3,412
5,298
3,746
6,507
3,246
2,485
618
132
50,643
Total pensions and annuities
number of returns
494
975
2,176
3,292
3,387
2,801
2,301
3,855
2,966
5,548
2,927
2,251
457
124
33,554
amount
9,209
14,651
32,102
54,172
70,489
59,552
58,936
120,380
96,733
228,316
155,548
163,609
52,308
34,325
1,150,331
Taxable pensions and annuities
number of returns
916
2,144
5,388
8,197
8,127
6,010
4,697
7,551
5,675
9,812
4,960
3,815
895
259
68,446
amount
5,234
5,752
24,557
57,560
76,877
70,081
62,986
116,969
104,912
216,735
137,399
127,711
33,934
16,048
1,056,756
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
1,980
1,791
3,588
4,351
4,324
3,179
2,483
3,916
3,045
6,019
3,492
3,600
1,250
450
43,468
amount
-45,940
1,782
11,851
21,045
25,525
21,802
17,493
32,673
28,921
69,587
54,431
92,024
81,830
241,437
654,462
Unemployment compensation
number of returns
13
62
115
139
121
128
101
150
111
167
67
28
*
*
1,206
amount
29
105
225
291
286
276
267
323
260
475
203
77
*
*
2,831
Social security benefits
number of returns
1,544
2,363
4,287
5,355
5,832
6,947
6,712
10,810
8,003
13,956
7,089
5,917
1,648
479
80,942
amount
22,478
30,804
59,013
77,109
90,464
113,290
110,179
178,436
132,259
242,765
141,560
128,554
39,042
12,416
1,378,371
Taxable social security benefits
number of returns
11
30
72
176
1,614
5,688
6,535
10,809
8,006
13,954
7,089
5,917
1,648
479
62,028
amount
39
102
319
534
1,765
7,748
16,543
53,271
69,942
186,375
120,154
109,268
33,162
10,553
609,777
Other income
number of returns
2,229
781
943
987
1,008
724
612
916
748
1,451
930
989
412
196
12,926
amount
-138,784
-2,689
-1,741
-605
385
597
917
1,857
1,919
4,249
3,194
7,447
5,500
11,936
-105,820
Total income
number of returns
3,430
6,058
10,884
14,128
13,130
9,489
7,282
11,286
8,348
14,460
7,336
6,162
1,722
516
114,231
amount
-168,862
18,059
86,705
179,702
233,055
216,614
202,982
398,438
379,518
896,775
635,616
823,381
506,530
1,033,271
5,441,785
Total IRA distribution
number of returns
89
180
382
595
628
464
357
613
472
976
559
491
120
40
5,966
amount
961
1,906
3,228
6,667
8,827
5,930
5,769
10,207
7,541
18,919
13,934
19,579
7,722
6,730
117,922
Taxable IRA distribution
number of returns
583
1,255
3,312
5,244
5,211
3,944
3,051
4,962
3,848
6,851
3,630
3,087
831
216
46,025
amount
2,481
2,652
10,291
21,379
25,635
21,788
18,503
33,378
29,486
66,755
50,101
64,776
33,273
16,229
396,726
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
*
*
*
16
13
16
18
31
38
109
124
187
85
17
660
amount
*
*
*
41
67
39
134
177
221
774
1,004
2,578
1,656
377
7,089
Student loan interest deduction
number of returns
4
7
13
28
33
41
31
51
35
117
86
43
0
0
489
amount
2
3
8
18
13
24
15
33
22
65
59
29
0
0
291
Penalty on early withdrawal of savings
number of returns
124
205
346
401
381
259
192
286
213
365
178
140
40
11
3,141
amount
32
42
67
77
99
44
38
68
46
104
51
44
19
5
735
Alimony paid
number of returns
5
14
15
31
26
27
12
29
36
49
30
34
16
4
328
amount
24
74
90
167
109
127
68
175
279
352
203
330
184
103
2,286
Self-employed health insurance deductions
number of returns
294
377
497
633
714
573
393
630
452
979
626
735
331
121
7,355
amount
948
1,026
1,582
2,051
2,585
2,186
1,355
2,363
1,785
3,954
2,833
3,591
1,851
834
28,944
IRA deduction
number of returns
12
15
47
133
222
273
296
540
427
783
415
333
80
18
3,594
amount
42
49
148
421
775
952
1,088
2,324
1,967
3,671
2,029
1,829
506
104
15,905
Moving expenses
number of returns
*
*
3
5
5
6
5
11
4
18
14
11
*
0
87
amount
*
*
5
3
8
4
13
14
12
56
36
38
*
0
203
Medical savings account
number of returns
0
0
0
0
0
0
*
*
0
0
*
*
0
0
4
amount
0
0
0
0
0
0
*
*
0
0
*
*
0
0
6
Educator Expenses
number of returns
*
*
3
9
17
18
12
36
50
167
147
125
11
*
599
amount
*
*
1
2
3
4
5
9
16
39
36
30
3
*
148
Tuition and Fees Deduction
number of returns
11
10
17
22
35
30
19
35
18
73
72
111
0
0
453
amount
15
16
8
14
24
46
23
21
16
56
80
188
0
0
506
Health Savings Account Deduction
number of returns
*
*
*
*
8
7
6
9
15
17
18
19
17
*
123
amount
*
*
*
*
11
12
14
16
34
28
28
47
47
*
245
Total adjustments
number of returns
629
1,119
1,587
1,840
1,953
1,580
1,239
2,010
1,549
3,154
1,969
1,977
727
278
21,611
amount
1,295
1,432
2,345
3,423
4,471
4,077
3,316
6,136
5,221
11,183
8,308
11,784
6,113
3,285
72,388
TAXES, CREDITS, PAYMENTS
Federal income tax before credits
number of returns
4
9
798
7,036
7,560
8,344
6,736
10,833
8,101
14,242
7,293
6,140
1,714
511
79,321
amount
5
24
23
1,780
3,930
6,145
8,190
21,282
27,089
79,190
64,747
106,448
85,202
193,127
597,182
Credit for child and dependent care
number of returns
0
0
0
0
3
4
*
*
4
8
5
10
3
0
41
amount
0
0
0
0
0
2
*
*
2
3
2
4
2
0
16
Elderly credit
number of returns
0
0
26
195
93
35
0
0
0
0
0
0
0
0
349
amount
0
0
1
31
9
5
0
0
0
0
0
0
0
0
46
Foreign tax credit
number of returns
0
0
20
315
429
551
520
1,035
953
2,142
1,421
1,680
645
264
9,975
amount
0
0
0
10
13
24
28
54
58
172
149
310
207
1,640
2,667
General business credit
number of returns
0
0
*
*
17
33
21
56
47
122
105
128
28
38
607
amount
0
0
*
*
6
13
13
48
57
183
178
187
101
572
1,360
Adoption credit
number of returns
0
0
0
0
0
0
*
0
0
*
*
0
0
0
4
amount
0
0
0
0
0
0
*
0
0
*
*
0
0
0
11
Child tax credit
number of returns
0
0
0
*
*
46
54
115
78
136
68
42
0
0
563
amount
0
0
0
*
*