Table E1 - Farm Sole Proprietors (Schedule F)

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
3,968
1,955
2,509
2,675
3,194
3,040
3,029
5,396
4,896
7,940
3,872
2,809
801
252
46,336
amount
-270,623
5,044
19,084
33,667
55,913
68,349
83,604
188,579
220,356
486,673
331,424
367,777
232,287
369,950
2,192,083
INCOME
Wages, salaries, tips, etc.
number of returns
1,847
841
1,360
1,613
2,165
2,283
2,468
4,609
4,360
7,008
3,337
2,329
637
219
35,076
amount
30,294
7,531
15,728
23,606
37,793
45,432
57,920
131,444
154,875
321,497
192,308
176,175
86,520
69,620
1,350,743
Taxable interest
number of returns
2,801
1,289
1,679
1,946
2,317
2,218
2,223
3,966
3,774
6,437
3,375
2,586
771
250
35,632
amount
10,608
1,202
1,956
2,780
3,032
2,943
2,887
5,423
5,375
12,204
9,139
13,724
9,417
25,930
106,618
Tax-exempt interest
number of returns
94
26
49
53
69
85
79
187
163
384
288
366
165
95
2,103
amount
402
65
100
142
167
183
278
851
542
1,802
1,425
2,863
2,858
9,604
21,283
Dividend income
number of returns
1,192
487
692
783
1,029
995
1,085
1,925
1,859
3,421
2,045
1,770
590
214
18,087
amount
2,106
291
476
595
820
858
931
1,935
1,844
4,606
3,914
7,394
5,947
37,397
69,114
Qualified Dividends
number of returns
1,039
415
619
685
920
912
992
1,791
1,764
3,257
1,983
1,814
640
263
17,094
amount
1,462
196
350
529
542
643
683
1,471
1,475
3,720
3,350
6,558
6,366
37,533
64,880
State and local income tax refund
number of returns
49
19
39
39
58
84
108
309
444
1,113
883
831
166
93
4,235
amount
68
6
17
25
64
64
90
223
352
951
773
1,059
550
992
5,234
Alimony received
number of returns
3
*
*
*
*
5
*
3
*
7
7
*
0
0
37
amount
22
*
*
*
*
40
*
73
*
109
41
*
0
0
388
Capital gain
number of returns
1,530
542
866
936
1,254
1,201
1,263
2,295
2,194
3,581
1,921
1,528
500
163
19,774
amount
20,927
3,038
3,664
3,881
6,712
6,419
7,686
13,264
15,319
34,881
30,180
52,438
47,216
100,915
346,542
Capital loss
number of returns
496
141
185
177
241
227
226
414
367
726
445
452
157
63
4,317
amount
-1,170
-264
-375
-365
-511
-440
-470
-838
-721
-1,429
-935
-1,063
-400
-178
-9,158
Other Gains or Losses
number of returns
1,462
378
606
662
951
970
1,037
1,801
1,683
2,541
1,222
885
292
87
14,577
amount
-22,335
1,367
2,248
1,997
4,021
3,981
4,620
9,119
9,376
16,254
10,568
14,137
7,169
1,789
64,310
Electronically Filed Returns
number of returns
1,733
848
1,157
1,338
1,633
1,545
1,604
2,816
2,582
4,021
1,916
1,259
309
78
22,839
Total pensions and annuities
number of returns
294
102
180
217
308
266
279
492
458
935
525
426
108
31
4,621
amount
4,897
1,046
2,617
4,259
6,821
6,791
6,508
12,452
12,463
27,020
20,464
26,613
10,505
4,308
146,765
Taxable pensions and annuities
number of returns
478
194
333
390
494
440
387
694
604
1,163
678
526
130
46
6,557
amount
3,140
955
1,737
2,718
3,853
3,461
3,593
7,023
6,394
14,975
10,966
10,919
3,899
1,991
75,624
Rents, royalties, partnerships, estates, trusts, etc.
number of returns
1,660
562
791
977
1,237
1,177
1,184
2,148
2,014
3,648
2,076
1,772
619
224
20,089
amount
-36,463
2,027
3,706
6,217
7,812
8,201
7,514
15,754
16,040
39,086
37,451
54,715
55,939
117,998
335,996
Unemployment compensation
number of returns
52
20
50
63
78
69
93
156
159
221
73
26
*
*
1,069
amount
124
39
125
168
229
168
225
416
433
562
174
60
*
*
2,747
Social security benefits
number of returns
668
303
361
429
477
535
600
967
717
1,320
804
645
200
57
8,083
amount
9,023
3,888
4,980
6,208
6,998
9,123
9,801
15,741
11,343
21,998
15,494
13,076
4,414
1,510
133,596
Taxable social security benefits
number of returns
*
*
5
6
42
331
544
965
718
1,321
804
645
200
57
5,642
amount
*
*
34
32
75
358
981
3,939
5,459
16,938
13,166
11,114
3,752
1,284
57,143
Other income
number of returns
2,643
376
397
353
359
324
289
439
434
708
453
389
195
79
7,438
amount
-275,874
-3,333
-3,444
-2,569
-2,014
-1,620
-1,367
-903
-106
-757
-87
26
1,478
-3,620
-294,190
Total income
number of returns
3,954
1,955
2,509
2,675
3,194
3,040
3,029
5,396
4,896
7,940
3,872
2,809
801
252
46,322
amount
-365,502
7,201
22,469
38,429
62,824
75,208
90,622
201,801
232,788
508,859
346,826
384,233
240,083
373,966
2,219,806
Total IRA distribution
number of returns
45
22
23
44
50
50
43
94
80
172
100
91
17
11
842
amount
600
63
290
293
494
543
913
1,559
1,330
2,349
2,326
1,912
475
195
13,342
Taxable IRA distribution
number of returns
250
140
215
303
330
318
235
462
392
722
415
321
86
28
4,217
amount
1,569
379
695
1,383
1,670
1,926
1,447
3,017
2,665
6,236
4,874
4,598
2,074
1,260
33,792
ADJUSTMENTS TO INCOME
Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans)
number of returns
*
8
*
19
21
24
39
93
96
229
246
268
109
23
1,183
amount
*
21
*
54
100
81
175
447
509
1,583
2,231
3,801
2,782
553
12,342
Student loan interest deduction
number of returns
166
41
123
140
183
217
233
524
531
989
416
170
0
0
3,733
amount
68
18
41
45
67
79
79
216
250
488
260
82
0
0
1,692
Penalty on early withdrawal of savings
number of returns
83
36
58
48
59
50
43
94
80
137
67
61
15
0
831
amount
26
3
8
9
17
11
6
18
8
16
16
24
8
0
170
Alimony paid
number of returns
13
5
10
10
8
7
7
20
22
31
12
28
17
6
196
amount
67
23
91
72
39
14
36
109
114
223
68
425
390
191
1,861
Self-employed health insurance deductions
number of returns
684
419
634
815
1,022
968
844
1,437
1,039
1,679
823
683
251
80
11,378
amount
2,604
1,527
2,275
3,101
4,372
4,124
3,746
6,519
4,924
8,111
4,459
3,991
1,712
608
52,071
IRA deduction
number of returns
33
17
38
90
140
205
279
529
572
827
451
303
60
13
3,557
amount
102
41
79
241
461
638
878
2,142
2,509
3,828
2,192
1,699
430
92
15,331
Moving expenses
number of returns
*
0
3
8
*
*
7
11
15
29
14
17
3
*
112
amount
*
0
2
5
*
*
2
7
12
38
19
26
6
*
140
Medical savings account
number of returns
3
0
*
0
6
3
*
7
5
4
4
4
4
*
43
amount
2
0
*
0
9
4
*
9
11
6
8
14
14
*
85
Educator Expenses
number of returns
36
4
9
16
31
45
56
186
276
498
276
195
31
4
1,663
amount
9
1
2
4
7
11
13
46
67
124
74
50
7
1
415
Tuition and Fees Deduction
number of returns
143
38
66
79
135
116
126
167
154
279
342
421
0
0
2,066
amount
267
90
136
123
233
227
216
267
244
436
766
938
0
0
3,944
Health Savings Account Deduction
number of returns
31
7
10
19
37
42
51
84
87
132
64
80
34
9
687
amount
58
12
13
43
84
95
135
196
197
342
174
264
103
34
1,750
Total adjustments
number of returns
1,766
1,049
1,540
1,619
1,953
1,956
1,966
3,579
3,302
5,439
2,720
2,036
542
185
29,652
amount
4,184
2,076
3,338
4,683
6,867
6,790
7,004
13,288
12,455
22,609
15,509
16,517
7,809
3,994
127,122
TAXES, CREDITS, PAYMENTS
Federal income tax before credits
number of returns
5
99
568
1,014
1,642
2,497
2,809
5,304
4,866
7,921
3,868
2,805
799
252
34,449
amount
9
12
77
390
903
1,875
2,951
9,053
13,708
39,423
32,910
48,442
43,794
85,028
278,574
Credit for child and dependent care
number of returns
0
*
0
*
12
72
131
419
534
898
376
233
28
9
2,714
amount
0
*
0
*
2
14
41
184
225
402
156
95
14
2
1,136
Elderly credit
number of returns
0
0
3
4
8
0
0
0
0
0
0
0
0
0
15
amount
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
Foreign tax credit
number of returns
0
6
18
27
61
112
119
267
259
530
395
428
182
107
2,511
amount
0
0
0
1
1
3
3
10
12
30
28
41
26
79
236
General business credit
number of returns
0
0
*
*
5
7
5
12
19
43
31
39
10
18
193
amount
0
0
*
*
2
2
4
12
13
72
43
72
19
352
593
Adoption credit
number of returns
0
0
0
0
0
*
*
6
6
15
10
3
0
0
43
amount
0
0
0
0
0
*
*
7
10
49
66
25
0
0
158
Child tax credit
number of returns
5
4
0
14
73
241
525
1,628
1,908
3,165
1,430
676
3
0
9,672
amount
4
4
0
2
26
75
236
1,312
2,563
5,722