Table D1 - Non-farm Sole Proprietors (Schedule C)

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
3,713
6,699
7,773
7,812
7,333
6,623
6,580
12,550
11,853
22,203
12,206
10,630
2,815
792
119,582
amount
-186,986
17,235
58,587
97,336
127,867
148,981
181,412
438,825
532,646
1,367,222
1,049,620
1,397,936
816,539
1,183,186
7,230,406
INCOME
Wages, salaries, tips, etc.
number of returns
1,470
2,853
4,253
4,801
5,139
5,195
5,500
10,994
10,807
20,641
11,382
9,628
2,405
688
95,756
amount
23,174
11,076
28,250
49,105
77,238
100,032
128,002
324,271
404,528
1,045,254
789,130
911,684
415,035
322,033
4,628,812
Taxable interest
number of returns
2,152
2,497
2,915
3,151
3,500
3,233
3,369
6,764
7,088
15,019
9,473
9,302
2,708
787
71,958
amount
10,305
1,287
2,183
2,864
3,447
2,992
3,192
6,031
6,757
14,319
12,846
22,345
19,956
49,029
157,555
Tax-exempt interest
number of returns
99
44
83
98
140
129
112
263
295
746
680
1,167
758
393
5,007
amount
529
176
139
217
366
465
245
892
964
2,749
3,036
7,397
10,073
22,428
49,677
Dividend income
number of returns
1,073
1,105
1,321
1,498
1,709
1,593
1,714
3,408
3,652
8,229
5,798
6,554
2,236
725
40,615
amount
2,673
528
945
1,479
1,560
1,486
1,795
3,663
3,876
10,519
10,272
24,423
27,736
65,811
156,766
Qualified Dividends
number of returns
1,088
1,149
1,448
1,742
1,947
1,784
1,896
3,705
3,880
8,472
5,907
7,009
2,586
900
43,513
amount
1,909
528
821
1,310
1,415
1,415
1,630
3,419
3,739
9,628
9,340
24,172
28,564
74,286
162,176
State and local income tax refund
number of returns
131
111
179
265
407
532
701
2,080
2,769
7,873
5,910
5,419
884
325
27,586
amount
189
71
96
129
225
273
375
1,170
1,734
5,469
4,238
5,588
2,095
3,656
25,306
Alimony received
number of returns
14
11
42
55
48
52
37
66
32
56
16
15
*
*
448
amount
174
53
212
216
391
398
355
627
408
756
283
599
*
*
4,571
Capital gain
number of returns
717
644
821
932
1,133
1,072
1,128
2,331
2,367
5,184
3,449
4,056
1,354
507
25,695
amount
16,351
1,965
2,031
3,102
4,163
3,942
4,652
8,951
10,268
27,753
27,539
68,976
84,782
306,302
570,778
Capital loss
number of returns
657
422
496
513
544
496
478
938
1,002
2,303
1,735
2,144
803
234
12,765
amount
-1,655
-785
-991
-1,023
-1,109
-1,025
-931
-1,877
-2,003
-4,321
-3,439
-4,767
-2,043
-644
-26,614
Other Gains or Losses
number of returns
665
172
256
336
424
392
431
763
772
1,277
730
799
369
215
7,601
amount
503
312
947
847
1,315
1,612
1,829
3,485
3,343
7,877
4,780
5,290
2,257
1,908
36,304
Electronically Filed Returns
number of returns
1,605
3,089
4,348
4,635
4,244
3,925
3,998
7,630
7,284
13,445
7,387
5,665
1,185
244
68,684
Total pensions and annuities
number of returns
260
203
378
476
585
556
559
1,115
1,166
2,603
1,804
1,776
448
133
12,062
amount
6,991
2,422
4,341
6,532
12,662
11,209
12,199
29,237
34,069
91,761
86,203
111,364
49,206
33,333
491,529
Taxable pensions and annuities
number of returns
429
437
802
1,044
1,169
1,050
1,013
1,914
1,858
3,823
2,468
2,320
577
162
19,066
amount
3,403
1,469
3,422
5,962
8,803
9,036
9,683
20,385
22,396
58,399
47,406
62,081
17,614
7,270
277,329
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
1,317
667
1,038
1,211
1,384
1,322
1,407
2,715
2,699
5,547
3,677
4,418
1,705
653
29,760
amount
-55,896
-56
944
1,376
3,449
3,299
3,336
7,505
8,944
30,949
30,804
97,699
120,576
353,107
606,036
Unemployment compensation
number of returns
65
122
294
435
397
360
375
602
515
861
303
143
13
3
4,488
amount
192
253
687
1,180
1,182
984
1,140
1,719
1,508
2,492
899
468
45
3
12,753
Social security benefits
number of returns
524
610
712
688
761
822
978
1,651
1,297
2,548
1,474
1,455
477
150
14,147
amount
7,446
8,138
9,729
10,639
12,391
14,462
16,438
26,542
20,885
41,106
28,158
30,978
11,424
3,840
242,176
Taxable social security benefits
number of returns
*
*
13
24
117
563
901
1,647
1,298
2,549
1,473
1,455
477
150
10,676
amount
*
*
58
120
146
705
1,857
6,847
9,845
31,440
23,875
26,331
9,710
3,264
114,242
Other income
number of returns
1,883
502
520
537
579
480
496
980
912
1,939
1,183
1,345
528
203
12,087
amount
-125,267
-2,130
-1,136
-800
-650
-27
-303
954
1,629
5,039
4,421
7,246
6,124
8,160
-96,740
Total income
number of returns
3,705
6,699
7,773
7,811
7,333
6,623
6,580
12,550
11,853
22,203
12,206
10,630
2,815
792
119,573
amount
-182,532
21,703
66,199
107,055
139,157
159,513
192,721
461,857
555,565
1,412,681
1,081,803
1,450,095
845,335
1,196,256
7,507,410
Total IRA distribution
number of returns
62
46
68
114
143
129
114
245
250
530
359
374
98
23
2,555
amount
749
397
481
1,599
2,037
1,135
1,592
3,510
3,140
8,498
7,310
11,406
4,866
871
47,591
Taxable IRA distribution
number of returns
254
275
521
674
761
647
568
1,075
933
1,955
1,220
1,167
341
84
10,475
amount
1,596
645
1,900
3,342
4,230
4,178
4,118
7,979
8,539
19,427
18,196
24,340
9,947
8,569
117,007
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
11
23
20
46
59
72
85
233
261
733
648
1,247
633
167
4,238
amount
51
60
36
187
311
239
431
1,346
1,449
4,777
5,458
16,009
14,094
5,041
49,488
Student loan interest deduction
number of returns
185
199
394
507
619
662
790
1,738
1,834
4,056
2,269
1,048
0
0
14,301
amount
119
85
189
217
294
340
395
974
1,103
2,704
1,770
623
0
0
8,813
Penalty on early withdrawal of savings
number of returns
63
63
86
91
81
78
72
135
123
226
131
109
25
11
1,294
amount
15
7
10
17
17
21
8
19
17
32
33
33
4
5
239
Alimony paid
number of returns
33
12
14
15
17
19
31
54
66
118
83
122
62
21
667
amount
223
80
129
60
101
74
149
400
336
999
666
1,804
1,476
928
7,426
Self-employed health insurance deductions
number of returns
604
834
1,181
1,401
1,561
1,321
1,238
2,204
1,825
2,853
1,485
1,853
774
258
19,392
amount
2,221
2,494
3,633
4,444
5,434
4,717
4,470
8,332
7,002
11,855
6,941
10,242
5,271
2,190
79,245
IRA deduction
number of returns
45
66
126
256
312
389
501
984
1,099
1,888
989
833
116
33
7,637
amount
126
174
301
598
905
1,055
1,512
3,547
4,121
7,030
3,936
3,965
859
231
28,360
Moving expenses
number of returns
22
23
46
65
70
77
68
135
139
242
151
162
27
6
1,233
amount
114
50
69
71
143
114
116
218
284
545
378
527
97
60
2,785
Medical savings account
number of returns
*
0
*
0
7
6
6
14
11
12
14
19
9
*
103
amount
*
0
*
0
15
10
8
23
16
29
29
49
28
*
215
Educator Expenses
number of returns
17
10
20
44
56
95
134
464
597
1,433
1,117
787
71
11
4,856
amount
4
2
4
9
13
20
32
109
139
368
304
210
16
2
1,232
Tuition and Fees Deduction
number of returns
161
176
261
221
258
230
227
318
415
875
1,235
1,718
0
0
6,095
amount
384
446
582
409
512
395
399
498
619
1,388
2,656
3,915
0
0
12,203
Health Savings Account Deduction
number of returns
34
17
29
52
49
72
81
184
196
350
224
280
145
33
1,746
amount
61
19
36
89
87
127
149
334
406
748
585
869
510
131
4,150
Total adjustments
number of returns
1,600
4,805
6,234
6,173
5,467
4,843
4,828
9,325
8,894
16,696
9,320
8,399
2,240
663
89,487
amount
4,196
4,440
7,549
9,744
11,474
10,488
11,311
23,128
22,930
45,606
32,473
52,072
28,726
13,146
277,283
TAXES, CREDITS, PAYMENTS
Federal income tax before credits
number of returns
7
210
1,700
3,220
4,099
5,288
5,969
12,214
11,760
22,143
12,193
10,616
2,811
789
93,019
amount
28
12
250
1,277
2,718
4,787
7,363
22,680
34,699
112,462
102,472
183,807
156,949
284,242
913,746
Credit for child and dependent care
number of returns
0
*
*
32
127
238
407
1,026
1,372
3,149
1,843
1,346
208
35
9,786
amount
0
*
*
3
35
77
161
426
565
1,396
814
581
80
22
4,160
Elderly credit
number of returns
0
0
0
8
6
4
0
0
0
0
0
0
0
0
18
amount
0
0
0
2
0
1
0
0
0
0
0
0
0
0
3
Foreign tax credit
number of returns
0
23
44
67
104
172
218
429
575
1,268
1,070
1,560
813
353
6,696
amount
0
0
0
1
2
5
9
17
22
65
75
319
228
189
933
General business credit
number of returns
0
0
*
3
*
7
8
18
28
79
63
121
30
63
423
amount
0
0
*
0
*
2
2
17
20
130
101
166
56
907
1,402
Adoption credit
number of returns
0
0
0
0
0
0
5
23
14
58
24
25
0
0
149
amount
0
0
0
0
0
0
3
25
23
173
129
173
0
0
526
Child tax credit
number of returns
7
3
3
107
398
870
1,437