Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Salaries and wages Taxable interest Tax-exempt interest Ordinary dividends
Size of Number Adjusted
adjusted gross of gross income
income returns [1] less deficit
Number of Number of Number of Number of
Amount Amount Amount
returns returns returns returns
(1) (2) (3) (4) (5) (6) (7) (8) (9)
All returns, total 142,978,806 8,687,718,769 120,844,802 5,842,269,820 64,505,131 268,058,182 6,321,596 79,351,341 32,006,152
No adjusted gross income 1,907,835 -110,781,565 635,883 17,378,003 867,407 7,845,981 77,257 1,333,011 507,495
$1 under $5,000 11,930,752 31,801,165 9,211,632 29,315,390 2,789,336 1,553,436 112,188 197,960 1,343,623
$5,000 under $10,000 12,114,741 90,653,578 9,667,212 70,545,033 2,726,263 2,781,183 118,904 253,091 1,169,199
$10,000 under $15,000 11,914,564 148,907,608 9,214,593 108,304,296 3,028,771 4,876,124 126,042 434,379 1,209,383
$15,000 under $20,000 11,061,903 193,198,281 9,095,607 150,929,521 2,922,814 5,279,070 121,620 449,197 1,201,912
$20,000 under $25,000 9,963,693 223,679,496 8,599,801 183,812,167 2,772,656 5,021,444 124,913 518,864 1,087,571
$25,000 under $30,000 9,005,338 247,203,999 7,865,276 204,615,764 2,766,808 4,579,785 138,406 590,528 1,108,275
$30,000 under $40,000 14,740,806 512,920,308 13,097,548 425,047,007 5,522,723 9,933,963 279,157 1,367,910 2,152,285
$40,000 under $50,000 11,150,798 499,464,110 9,924,196 407,111,308 5,207,276 9,174,796 318,435 1,361,733 2,122,841
$50,000 under $75,000 19,450,744 1,195,768,325 17,170,387 937,641,859 11,684,490 25,447,415 862,983 4,262,888 5,293,207
$75,000 under $100,000 11,744,132 1,014,677,916 10,481,514 784,707,536 8,506,585 22,205,520 784,824 4,221,761 4,257,461
$100,000 under $200,000 13,457,876 1,793,040,262 12,030,320 1,331,113,250 11,399,712 42,240,013 1,660,641 12,035,439 7,014,349
$200,000 under $500,000 3,492,353 1,004,658,689 2,999,587 610,744,491 3,281,828 33,247,835 1,021,448 14,555,277 2,607,091
$500,000 under $1,000,000 651,049 441,439,447 535,532 212,455,114 639,331 16,955,063 316,918 8,910,105 568,679
$1,000,000 under $1,500,000 166,362 200,785,834 134,847 79,181,289 164,498 9,003,544 96,268 4,512,515 149,978
$1,500,000 under $2,000,000 70,733 121,767,964 56,226 43,307,852 70,263 5,606,523 45,755 2,971,396 65,621
$2,000,000 under $5,000,000 108,641 324,592,983 87,293 104,025,009 108,012 15,726,672 77,427 7,640,602 102,133
$5,000,000 under $10,000,000 28,090 192,327,659 22,663 51,770,096 28,010 10,126,120 22,490 4,569,436 27,033
$10,000,000 or more 18,394 561,612,712 14,683 90,264,836 18,348 36,453,697 15,921 9,165,251 18,016
Taxable returns, total 96,269,751 8,072,293,831 83,251,168 5,222,890,647 53,153,294 245,186,664 5,818,478 75,687,329 27,712,095
No adjusted gross income 5,559 -5,805,111 3,237 311,012 4,428 1,166,317 1,387 161,436 2,838
$1 under $5,000 926,371 2,485,641 413,360 845,126 588,836 365,370 36,037 23,059 610,502
$5,000 under $10,000 3,283,042 25,110,545 3,049,631 22,256,366 837,474 520,579 40,349 72,460 464,394
$10,000 under $15,000 5,762,743 72,054,297 4,589,191 54,191,577 1,661,398 2,751,510 76,561 162,182 679,459
$15,000 under $20,000 5,701,605 100,006,852 4,658,490 76,969,335 1,645,320 3,128,124 77,658 296,137 699,215
$20,000 under $25,000 5,849,507 131,421,585 4,812,711 101,229,214 1,973,514 3,913,044 97,212 319,878 827,496
$25,000 under $30,000 5,743,893 157,935,646 4,820,235 124,119,057 2,085,345 3,926,779 111,093 487,832 884,667
$30,000 under $40,000 11,472,967 400,857,058 10,037,158 324,088,608 4,598,032 8,828,062 248,915 1,087,781 1,852,535
$40,000 under $50,000 9,740,232 436,936,873 8,600,745 351,153,908 4,665,518 8,560,375 289,708 1,172,669 1,936,998
$50,000 under $75,000 18,317,115 1,129,155,048 16,125,288 880,270,695 11,074,635 24,266,515 826,250 4,029,291 5,057,618
$75,000 under $100,000 11,558,977 999,002,337 10,325,299 772,826,048 8,380,850 21,637,839 772,564 3,964,826 4,193,221
$100,000 under $200,000 13,383,717 1,783,982,311 11,972,830 1,325,395,297 11,337,739 41,645,039 1,646,872 11,768,419 6,972,311
$200,000 under $500,000 3,483,359 1,002,130,763 2,993,554 609,480,622 3,274,075 32,896,566 1,019,757 14,454,446 2,601,271
$500,000 under $1,000,000 649,403 440,314,397 534,398 211,907,463 637,882 16,780,498 316,548 8,870,489 567,546
$1,000,000 or more 391,261 1,396,705,589 315,040 367,846,319 388,247 74,800,048 257,568 28,816,422 362,024
Nontaxable returns, total 46,709,055 615,424,937 37,593,634 619,379,173 11,351,838 22,871,518 503,119 3,664,012 4,294,057
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Business or profession
Ordinary dividends Qualified dividends State income tax refunds Alimony received Net
Size of
adjusted gross income
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(10) (11) (12) (13) (14) (15) (16) (17) (18)
All returns, total 237,052,127 27,145,274 155,872,285 23,592,999 27,046,648 457,308 8,759,334 16,932,476 334,585,650
No adjusted gross income 2,720,785 416,761 1,513,020 83,935 265,391 3,559 62,262 252,154 3,345,437
$1 under $5,000 1,002,031 1,116,904 505,554 78,820 44,749 * 3,884 * 17,673 1,400,397 4,202,976
$5,000 under $10,000 1,508,506 954,655 717,785 164,889 77,351 24,242 122,990 1,874,458 12,532,594
$10,000 under $15,000 2,037,153 991,630 992,559 237,238 140,140 35,486 276,275 1,820,938 18,023,244
$15,000 under $20,000 2,348,337 958,767 1,194,296 348,661 180,295 43,942 362,010 1,177,440 13,653,812
$20,000 under $25,000 2,239,941 888,020 1,127,813 460,251 235,260 35,427 316,968 799,477 10,255,372
$25,000 under $30,000 2,283,321 897,138 1,192,255 599,328 314,329 34,860 363,283 758,179 9,746,470
$30,000 under $40,000 4,350,071 1,761,373 2,159,718 1,690,074 912,371 64,414 773,421 1,246,089 16,999,222
$40,000 under $50,000 4,990,674 1,751,650 2,695,110 2,097,413 1,313,266 53,193 837,951 1,100,726 16,614,685
$50,000 under $75,000 15,310,397 4,394,961 8,593,449 5,568,080 4,055,409 94,106 2,123,931 2,147,815 34,665,299
$75,000 under $100,000 15,537,375 3,599,031 9,062,226 4,617,470 3,974,389 24,183 575,103 1,472,936 29,604,931
$100,000 under $200,000 39,656,414 6,127,914 24,692,743 6,067,263 6,909,002 29,255 1,591,830 2,001,720 66,776,106
$200,000 under $500,000 37,950,759 2,405,192 25,217,122 1,202,833 2,626,987 8,757 937,285 681,592 58,032,958
$500,000 under $1,000,000 21,379,689 535,383 14,879,806 206,841 1,225,781 ** 1,999 ** 398,351 129,680 18,466,837
$1,000,000 under $1,500,000 10,406,431 142,373 7,504,126 65,404 703,227 ** ** 30,225 6,613,741
$1,500,000 under $2,000,000 6,451,470 62,479 4,573,998 30,267 456,662 ** ** 12,186 3,147,292
$2,000,000 under $5,000,000 18,155,142 97,626 13,137,831 50,110 1,238,285 ** ** 18,633 6,124,839
$5,000,000 under $10,000,000 11,503,912 25,977 8,392,147 14,146 698,938 ** ** 4,870 2,518,882
$10,000,000 or more 37,219,720 17,439 27,720,727 9,976 1,674,816 ** ** 2,960 3,260,950
Taxable returns, total 226,595,483 23,716,563 150,117,408 21,248,453 24,910,115 346,411 7,749,702 9,587,061 262,587,314
No adjusted gross income 363,354 2,513 164,601 185 4,124 * 30 * 8,186 1,162 118,220
$1 under $5,000 436,853 564,097 241,356 * 4,998 * 815 0 0 17,976 23,371
$5,000 under $10,000 531,828 406,810 280,248 14,430 2,990 * 1,931 * 13,118 125,201 661,303
$10,000 under $15,000 1,130,835 564,292 554,418 75,177 37,779 21,240 185,424 379,684 2,997,221
$15,000 under $20,000 1,492,259 564,296 768,082 143,557 57,073 27,344 262,837 387,092 4,111,026
$20,000 under $25,000 1,683,836 679,495 826,200 255,076 110,037 19,925 179,929 363,512 4,007,986
$25,000 under $30,000 1,836,841 716,706 971,007 380,923 180,103 16,712 172,850 408,654 4,584,706
$30,000 under $40,000 3,738,300 1,514,010 1,837,241 1,284,771 642,729 53,780 619,079 808,331 10,303,724
$40,000 under $50,000 4,500,385 1,593,842 2,388,421 1,777,439 1,029,185 50,729 780,816 874,671 12,935,939
$50,000 under $75,000 14,564,941 4,191,029 8,191,875 5,159,301 3,630,712 90,890 2,062,927 1,924,933 30,190,943
$75,000 under $100,000 15,065,318 3,548,165 8,792,554 4,534,165 3,799,100 24,152 572,829 1,428,795 28,498,679
$100,000 under $200,000 38,952,367 6,091,539 24,192,456 6,040,775 6,831,025 28,947 1,558,558 1,988,610 66,196,758
$200,000 under $500,000 37,681,802 2,400,093 25,040,990 1,201,326 2,612,469 8,735 934,875 680,259 57,910,821
$500,000 under $1,000,000 21,251,631 534,416 14,789,333 206,618 1,216,100 ** 1,995 ** 398,272 129,442 18,423,534
$1,000,000 or more 83,364,935 345,259 61,078,626 169,709 4,755,873 ** ** 68,740 21,623,085
Nontaxable returns, total 10,456,644 3,428,711 5,754,877 2,344,546 2,136,534 110,898 1,009,632 7,345,414 71,998,336
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Business or profession
Net Capital gain distributions Taxable Taxable Short-term
Size of
adjusted gross loss net gain net loss capital gain
income
Number of Number of Number of Number of Number of
Amount Amount Amount Amount
returns returns returns returns returns
(19) (20) (21) (22) (23) (24) (25) (26) (27)
All returns, total 5,696,992 54,849,389 5,012,429 11,981,884 14,585,572 912,182,379 7,558,240 16,508,394 5,579,953
No adjusted gross income 436,347 13,466,061 29,940 46,579 189,513 13,715,457 438,493 1,075,245 79,735
$1 under $5,000 137,064 906,002 371,069 357,975 466,786 770,770 334,940 609,850 151,810
$5,000 under $10,000 214,744 1,530,337 233,652 336,503 494,345 1,571,276 289,830 594,669 177,386
$10,000 under $15,000 234,934 1,949,957 210,156 297,294 454,673 1,913,296 294,924 618,778 160,945
$15,000 under $20,000 303,875 2,620,114 187,804 363,429 466,396 2,370,832 284,061 614,108 150,391
$20,000 under $25,000 309,913 2,133,358 190,224 304,110 419,788 2,376,358 254,327 556,165 141,129
$25,000 under $30,000 315,650 2,184,085 185,061 340,098 425,733 2,472,194 259,839 553,376 139,749
$30,000 under $40,000 532,785 3,304,503 388,451 586,275 831,603 4,811,258 492,693 1,013,888 292,752
$40,000 under $50,000 478,180 3,278,062 405,784 831,199 826,798 5,372,556 466,390 1,013,220 298,903
$50,000 under $75,000 976,099 5,816,058 889,372 1,976,195 2,178,159 19,049,792 1,130,830 2,433,459 783,260
$75,000 under $100,000 659,800 3,794,586 674,246 1,624,227 1,911,753 21,563,646 913,510 1,962,004 690,062
$100,000 under $200,000 815,382 6,224,006 984,141 3,260,455 3,547,733 73,590,143 1,549,831 3,391,047 1,426,729
$200,000 under $500,000 214,426 2,967,392 230,225 1,218,118 1,646,524 104,479,671 665,152 1,590,298 742,486
$500,000 under $1,000,000 40,680 1,282,933 25,674 303,057 424,339 81,504,528 122,368 314,658 195,152
$1,000,000 under $1,500,000 9,992 533,272 3,887 63,105 119,709 47,374,674 29,490 79,901 56,684
$1,500,000 under $2,000,000 4,692 296,089 1,146 15,395 54,075 33,047,642 11,529 31,748 26,532
$2,000,000 under $5,000,000 8,134 880,268 1,359 47,228 86,711 103,869,935 15,697 43,728 43,611
$5,000,000 under $10,000,000 2,424 611,126 191 8,153 24,141 78,253,187 3,013 8,507 12,949
$10,000,000 or more 1,871 1,071,181 46 2,489 16,791 314,075,163 1,323 3,747 9,690
Taxable returns, total 3,928,266 30,311,000 4,429,309 11,340,510 12,927,580 887,118,143 5,869,129 12,756,047 4,963,891
No adjusted gross income 1,199 281,941 * 10 * 34 2,611 2,426,955 675 1,867 1,061
$1 under $5,000 * 1,320 * 2,838 258,589 297,737 254,936 377,421 31,101 38,232 72,545
$5,000 under $10,000 22,655 102,337 136,056 221,713 231,419 700,766 55,106 87,012 81,196
$10,000 under $15,000 86,459 531,607 136,777 206,920 258,699 981,103 130,893 252,784 92,687
$15,000 under $20,000 120,926 869,120 123,336 275,343 278,286 1,351,296 147,778 303,944 86,823
$20,000 under $25,000 158,840 972,292 148,598 256,636 302,354 1,621,068 180,888 381,886 105,434
$25,000 under $30,000 175,385 1,082,685 145,527 311,733 324,490 1,859,873 195,996 414,336 102,889
$30,000 under $40,000 360,107 2,033,381 342,469 539,326 698,226 3,642,083 406,962 832,474 241,027
$40,000 under $50,000 384,460 2,368,871 370,117 783,165 740,808 4,387,677 408,135 875,887 267,574
$50,000 under $75,000 879,948 4,843,020 852,341 1,919,719 2,071,578 17,058,352 1,036,144 2,237,086 739,117
$75,000 under $100,000 646,952 3,630,250 670,677 1,619,207 1,875,836 20,434,656 893,163 1,906,582 673,246
$100,000 under $200,000 809,066 6,055,323 982,698 3,257,960 3,521,326 72,005,140 1,536,403 3,358,679 1,416,404
$200,000 under $500,000 213,428 2,915,989 229,860 1,211,986 1,642,540 103,658,924 663,103 1,584,744 739,931
$500,000 under $1,000,000 40,507 1,258,427 25,639 302,805 423,596 81,192,956 121,948 313,502 194,777
$1,000,000 or more 27,014 3,362,921 6,616 136,226 300,875 575,419,873 60,837 167,032 149,179
Nontaxable returns, total 1,768,727 24,538,389 583,120 641,375 1,657,992 25,064,236 1,689,110 3,752,348 616,062
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Size of Short-term Short-term Short-term Net short-term gain from Net short-term loss from
adjusted gross capital gain capital loss loss carryover sales of capital assets sales of capital assets
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(28) (29) (30) (31) (32) (33) (34) (35) (36)
All returns, total 67,748,602 5,113,403 133,274,335 1,723,928 98,287,936 5,478,118 37,398,462 3,710,912 35,445,280
No adjusted gross income 1,271,425 228,478 12,267,268 159,706 10,221,733 89,304 1,000,217 92,807 2,099,728
$1 under $5,000 103,274 181,289 2,565,435 86,255 2,164,436 162,454 141,735 102,533 432,748
$5,000 under $10,000 187,084 142,410 2,460,155 68,339 2,155,081 178,497 396,396 84,134 498,435
$10,000 under $15,000 331,994 150,567 2,405,176 63,953 2,044,916 166,617 355,736 96,676 406,477
$15,000 under $20,000 320,909 139,455 3,609,347 61,562 2,311,166 154,307 377,078 84,873 1,341,054
$20,000 under $25,000 253,649 124,199 2,392,476 41,207 1,757,373 134,511 248,274 89,057 641,772
$25,000 under $30,000 290,437 138,617 2,073,316 49,581 1,780,384 127,295 289,882 98,249 325,669
$30,000 under $40,000 559,928 249,488 4,863,873 79,946 3,740,126 288,966 555,185 175,491 1,163,651
$40,000 under $50,000 559,438 227,349 4,541,312 80,291 3,681,083 303,162 628,439 158,928 929,273
$50,000 under $75,000 1,855,252 662,413 10,356,712 195,475 8,204,643 758,451 1,985,936 490,694 2,402,458
$75,000 under $100,000 2,025,652 613,804 10,925,520 179,400 8,294,062 668,776 2,084,590 470,944 2,707,712
$100,000 under $200,000 6,040,289 1,211,290 24,317,256 352,682 18,809,925 1,399,884 6,067,777 937,164 6,039,242
$200,000 under $500,000 7,899,553 702,776 21,219,641 208,003 16,662,448 737,840 7,761,149 547,222 5,168,243
$500,000 under $1,000,000 5,131,496 198,712 9,934,942 58,211 6,901,462 180,850 3,893,610 159,803 2,959,412
$1,000,000 under $1,500,000 2,716,558 57,366 4,064,980 16,344 2,558,286 51,189 1,735,958 46,663 1,427,506
$1,500,000 under $2,000,000 2,005,043 25,570 2,435,109 7,344 1,489,539 22,952 1,128,990 21,628 902,732
$2,000,000 under $5,000,000 6,426,794 41,640 5,194,955 11,219 2,641,415 36,057 2,853,906 36,627 2,368,211
$5,000,000 under $10,000,000 4,946,069 10,992 3,240,937 2,795 1,633,804 10,039 1,857,920 10,377 1,334,251
$10,000,000 or more 24,823,756 6,989 4,405,927 1,616 1,236,053 6,967 4,035,684 7,044 2,296,706
Taxable returns, total 64,707,554 4,228,483 101,408,982 1,237,403 72,552,415 4,826,686 34,194,494 3,239,513 28,752,239
No adjusted gross income 134,740 1,026 427,119 467 333,340 1,148 82,309 591 83,604
$1 under $5,000 36,675 38,680 54,733 12,689 38,816 71,895 38,991 28,805 19,977
$5,000 under $10,000 45,641 39,022 122,804 11,270 64,384 79,278 48,270 26,440 32,435
$10,000 under $15,000 118,333 66,239 802,749 19,395 685,056 92,193 114,221 49,560 121,218
$15,000 under $20,000 190,430 73,636 1,023,997 26,180 896,529 86,365 195,445 49,670 131,665
$20,000 under $25,000 126,437 83,870 1,141,556 21,949 828,070 100,193 122,709 62,075 311,887
$25,000 under $30,000 190,022 96,728 1,224,126 30,005 1,020,165 92,125 181,651 72,727 219,046
$30,000 under $40,000 399,800 201,261 3,048,987 63,702 2,312,115 236,783 400,253 143,106 757,480
$40,000 under $50,000 479,381 192,508 2,896,150 60,172 2,289,885 268,150 511,538 140,361 638,574
$50,000 under $75,000 1,656,083 602,066 8,321,947 170,796 6,390,858 714,504 1,666,586 450,490 2,063,640
$75,000 under $100,000 1,797,549 595,752 9,744,041 170,834 7,488,282 652,469 1,860,826 459,972 2,354,815
$100,000 under $200,000 5,879,475 1,196,216 23,038,639 345,642 17,791,850 1,388,812 5,918,497 928,052 5,756,784
$200,000 under $500,000 7,781,671 700,952 20,798,353 207,145 16,328,644 735,344 7,648,112 546,005 5,066,546
$500,000 under $1,000,000 5,090,526 198,267 9,643,792 57,973 6,682,561 180,478 3,857,855 159,514 2,908,917
$1,000,000 or more 40,780,789 142,260 19,119,988 39,185 9,401,861 126,949 11,547,230 122,146 8,285,649
Nontaxable returns, total 3,041,048 884,920 31,865,353 486,525 25,735,521 651,432 3,203,968 471,400 6,693,042
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Sales of capital assets reported on Form 1040, Schedule D
Size of Short-term gain from Short-term loss from other Net short-term partnership/ Net short-term partnership/ Long-term
adjusted gross other forms (2119, 4797, etc.) forms (4684, 6781, and 8824) S-corporation gain S-corporation loss capital gain
income
Number of Number of Number of Number of Number of
Amount Amount Amount Amount
returns returns returns returns returns
(37) (38) (39) (40) (41) (42) (43) (44) (45)
All returns, total 218,248 6,218,118 174,639 1,464,431 714,835 32,511,294 391,740 6,456,356 13,995,522
No adjusted gross income 5,097 74,299 7,120 82,411 14,784 709,007 9,772 375,493 198,195
$1 under $5,000 * 1,838 * 90 2,244 6,178 7,050 3,993 6,322 4,616 453,957
$5,000 under $10,000 1,923 2,622 1,498 921 10,803 14,970 9,485 32,622 456,073
$10,000 under $15,000 8,084 22,462 * 1,779 * 11,852 9,760 33,560 5,055 21,695 430,920
$15,000 under $20,000 * 1,766 * 998 1,014 2,691 9,230 4,191 7,595 15,793 444,817
$20,000 under $25,000 2,470 3,544 2,882 5,730 12,759 50,540 8,572 36,311 398,185
$25,000 under $30,000 4,126 4,367 4,093 3,017 17,293 34,710 6,600 2,767 402,626
$30,000 under $40,000 3,917 16,442 3,347 10,650 18,803 54,484 14,486 15,628 768,466
$40,000 under $50,000 3,499 1,620 7,541 11,592 17,106 38,904 10,919 28,888 774,789
$50,000 under $75,000 19,506 68,035 16,700 49,553 69,475 160,867 33,660 59,645 2,054,355
$75,000 under $100,000 16,503 45,385 13,197 56,112 69,192 168,373 36,638 140,331 1,828,776
$100,000 under $200,000 50,091 185,582 28,186 116,990 150,243 721,427 83,489 285,597 3,417,401
$200,000 under $500,000 42,582 312,435 31,724 226,597 137,737 1,262,386 80,967 598,770 1,628,126
$500,000 under $1,000,000 22,502 348,177 18,103 79,782 75,445 1,637,302 35,233 741,879 430,876
$1,000,000 under $1,500,000 9,290 266,168 8,644 53,112 28,399 1,069,939 13,798 381,584 122,155
$1,500,000 under $2,000,000 5,400 195,547 5,417 47,384 15,636 948,867 7,586 263,814 55,212
$2,000,000 under $5,000,000 11,367 682,403 11,618 153,493 31,051 3,702,025 13,479 843,377 88,802
$5,000,000 under $10,000,000 4,223 472,771 4,938 147,230 10,862 3,207,743 4,509 718,028 24,715
$10,000,000 or more 4,063 3,515,173 4,597 399,136 9,207 18,688,005 3,573 1,889,518 17,075
Taxable returns, total 194,629 6,050,151 155,052 1,231,948 658,958 31,407,665 355,399 5,817,534 12,407,622
No adjusted gross income 87 5,148 107 1,739 535 67,479 199 28,632 2,705
$1 under $5,000 * 644 *5 * 644 * 68 * 3,758 * 2,513 * 1,934 * 706 245,792
$5,000 under $10,000 0 0 * 632 *1 * 5,089 * 2,237 5,664 30,849 220,749
$10,000 under $15,000 * 1,289 * 122 * 325 * 8,920 5,989 17,911 * 1,919 * 1,478 238,934
$15,000 under $20,000 *6 * 51 * 968 * 1,541 7,070 3,421 5,626 2,749 263,886
$20,000 under $25,000 * 1,496 * 690 * 1,531 * 4,200 9,639 13,724 7,307 8,085 284,853
$25,000 under $30,000 * 1,600 * 293 * 2,682 * 587 15,015 24,052 * 5,230 * 302 308,229
$30,000 under $40,000 3,204 12,260 * 3,118 * 8,333 14,152 27,933 10,612 11,705 647,067
$40,000 under $50,000 * 1,860 * 748 * 5,190 * 6,124 14,304 32,663 8,973 27,134 691,386
$50,000 under $75,000 19,024 36,406 16,007 21,429 63,325 143,644 31,341 36,574 1,954,280
$75,000 under $100,000 16,434 42,927 11,622 47,919 65,926 137,722 35,993 96,950 1,796,598
$100,000 under $200,000 49,826 174,918 27,525 115,926 147,120 671,051 81,982 259,070 3,391,460
$200,000 under $500,000 42,418 306,567 31,543 218,521 136,809 1,209,912 80,622 567,562 1,624,116
$500,000 under $1,000,000 22,456 347,831 18,023 77,284 75,263 1,619,387 35,141 709,577 430,170
$1,000,000 or more 34,285 5,122,185 35,137 719,355 94,966 27,434,017 42,856 4,036,161 307,396
Nontaxable returns, total 23,619 167,967 19,587 232,483 55,877 1,103,629 36,341 638,822 1,587,900
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Sales of capital assets reported on Form 1040, Schedule D
Size of Long-term Long-term Net long-term gain from Net long-term loss from Long-term
adjusted gross capital gain capital loss sales of capital assets sales of capital assets loss carryover
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(46) (47) (48) (49) (50) (51) (52) (53) (54)
All returns, total 875,392,934 6,139,514 192,754,164 10,389,691 394,475,546 4,003,018 45,367,295 4,586,812 185,854,582
No adjusted gross income 13,837,678 361,424 21,359,417 162,451 4,616,366 131,186 3,232,960 294,848 20,251,660
$1 under $5,000 799,657 285,448 4,224,071 337,033 586,502 142,533 555,184 223,096 4,030,260
$5,000 under $10,000 1,560,995 249,505 5,083,382 343,148 1,129,314 147,544 950,633 169,446 4,615,866
$10,000 under $15,000 1,859,094 250,078 5,132,644 344,742 1,453,413 123,509 891,603 191,294 4,991,196
$15,000 under $20,000 2,238,454 246,905 4,790,607 327,463 1,334,507 151,082 722,132 162,093 4,608,544
$20,000 under $25,000 2,338,274 202,426 4,559,728 276,345 1,300,840 110,465 900,626 145,173 3,961,614
$25,000 under $30,000 2,368,938 206,281 3,798,590 281,736 1,476,698 130,813 796,249 132,725 3,449,717
$30,000 under $40,000 4,637,644 392,223 8,408,157 551,053 2,736,466 247,848 1,547,099 258,223 7,790,065
$40,000 under $50,000 5,187,786 375,628 8,549,180 551,664 2,901,334 252,934 2,215,873 250,023 7,295,251
$50,000 under $75,000 18,449,639 920,564 22,748,848 1,519,108 10,259,046 626,734 5,466,260 622,115 19,564,379
$75,000 under $100,000 21,134,973 725,650 18,070,218 1,344,986 11,473,148 492,275 4,199,037 525,932 16,154,744
$100,000 under $200,000 71,798,305 1,239,118 35,168,824 2,558,055 41,438,744 905,691 7,207,201 955,412 34,783,763
$200,000 under $500,000 102,154,547 540,713 27,750,084 1,231,802 54,518,617 406,392 7,052,924 489,590 28,066,788
$500,000 under $1,000,000 80,128,598 95,706 10,135,443 323,706 41,013,016 83,355 2,738,161 105,364 11,358,451
$1,000,000 under $1,500,000 46,567,986 23,397 3,836,783 92,995 22,368,971 21,466 1,010,390 28,045 4,394,674
$1,500,000 under $2,000,000 32,213,587 9,142 1,911,163 42,400 14,844,892 9,025 759,952 11,500 2,193,325
$2,000,000 under $5,000,000 100,428,389 12,151 3,874,558 68,672 43,626,508 14,120 1,864,302 16,375 4,470,698
$5,000,000 under $10,000,000 74,960,536 2,215 1,447,588 19,093 29,176,365 3,673 1,152,359 3,624 1,784,029
$10,000,000 or more 292,727,854 939 1,904,880 13,240 108,220,798 2,374 2,104,350 1,934 2,089,557
Taxable returns, total 850,206,649 4,765,771 144,148,777 9,179,896 382,261,084 3,365,132 37,397,151 3,550,307 140,615,714
No adjusted gross income 2,411,206 513 1,617,468 1,736 728,131 507 175,483 737 1,823,923
$1 under $5,000 364,640 28,313 114,144 167,470 199,878 33,986 41,741 28,765 139,123
$5,000 under $10,000 707,617 47,802 225,476 164,741 467,568 34,761 71,296 36,351 250,976
$10,000 under $15,000 917,844 113,383 1,772,843 183,750 615,553 65,908 223,905 76,572 1,700,695
$15,000 under $20,000 1,249,192 128,644 2,036,231 199,012 754,433 89,330 352,640 76,687 1,922,637
$20,000 under $25,000 1,617,160 147,588 2,892,039 197,311 881,831 88,490 477,778 102,554 2,640,481
$25,000 under $30,000 1,782,414 163,309 2,407,045 218,124 1,057,207 103,704 577,097 101,339 2,101,700
$30,000 under $40,000 3,516,816 327,516 6,284,018 461,869 2,063,462 211,324 1,195,011 212,892 5,791,116
$40,000 under $50,000 4,199,269 336,041 6,977,406 494,353 2,322,060 227,384 1,933,790 221,891 5,823,231
$50,000 under $75,000 16,479,218 852,379 19,820,773 1,447,574 9,407,164 589,810 4,886,776 575,213 17,084,497
$75,000 under $100,000 20,016,224 709,289 16,707,950 1,318,682 10,847,861 482,199 3,961,611 516,256 14,972,258
$100,000 under $200,000 70,126,707 1,228,943 34,031,355 2,537,774 40,349,055 898,418 7,053,581 946,994 33,558,861
$200,000 under $500,000 101,342,181 538,983 27,222,389 1,228,404 54,065,162 405,592 6,919,383 487,693 27,575,112
$500,000 under $1,000,000 79,772,054 95,398 9,411,463 323,155 40,833,195 83,176 2,696,950 105,072 10,608,056
$1,000,000 or more 545,704,110 47,671 12,628,175 235,941 217,668,524 50,541 6,830,110 61,292 14,623,048
Nontaxable returns, total 25,186,285 1,373,743 48,605,388 1,209,796 12,214,462 637,885 7,970,143 1,036,505 45,238,868
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Size of Long-term gain from other Long-term loss from other Net long-term partnership/ Net long-term partnership/ Schedule D capital gain
adjusted gross forms (2119, 4797, etc.) forms (4684, 6781, and 8824) S-corporation gain S-corporation loss distributions
income
Number of Number of Number of Number of Number of
Amount Amount Amount Amount
returns returns returns returns returns
(55) (56) (57) (58) (59) (60) (61) (62) (63)
All returns, total 2,338,099 230,194,973 140,615 1,772,862 1,619,444 221,134,805 370,217 4,615,831 10,701,459
No adjusted gross income 81,958 7,610,599 6,044 111,834 29,603 3,853,220 14,364 676,501 186,824
$1 under $5,000 28,450 133,271 * 2,236 * 9,262 23,093 43,507 5,094 11,896 365,179
$5,000 under $10,000 47,161 232,974 1,498 1,381 28,972 127,911 3,716 5,544 333,192
$10,000 under $15,000 61,980 427,333 * 1,770 * 15,624 21,293 98,538 7,304 12,463 311,494
$15,000 under $20,000 63,638 504,143 982 3,959 21,131 161,350 10,266 29,266 307,304
$20,000 under $25,000 52,710 550,225 * 2,840 * 10,164 28,373 94,012 8,866 99,619 279,120
$25,000 under $30,000 65,132 500,960 4,093 4,499 25,481 127,129 8,863 55,271 283,178
$30,000 under $40,000 128,773 984,829 3,136 5,858 51,966 242,386 12,718 66,693 546,239
$40,000 under $50,000 111,981 1,120,440 5,539 11,999 64,569 330,297 9,078 77,149 550,735
$50,000 under $75,000 272,536 3,752,743 14,558 68,359 152,180 1,170,662 42,212 290,531 1,520,345
$75,000 under $100,000 282,563 4,601,529 12,249 79,040 174,891 1,377,568 47,368 266,728 1,354,532
$100,000 under $200,000 512,103 15,637,193 26,496 199,424 380,630 5,157,423 88,760 506,099 2,684,081
$200,000 under $500,000 355,078 28,029,705 26,368 309,285 315,910 11,921,553 62,008 565,888 1,371,442
$500,000 under $1,000,000 134,905 23,394,519 12,642 98,754 140,929 12,594,633 27,269 351,957 356,452
$1,000,000 under $1,500,000 48,131 14,283,401 5,651 53,565 52,353 8,682,544 9,201 215,856 100,531
$1,500,000 under $2,000,000 23,800 9,298,790 3,249 59,378 27,624 7,572,316 4,026 159,154 45,591
$2,000,000 under $5,000,000 42,666 29,576,350 6,632 176,076 50,154 26,320,457 6,405 350,688 72,136
$5,000,000 under $10,000,000 13,743 21,363,504 2,495 122,818 16,817 24,501,368 1,656 240,243 19,812
$10,000,000 or more 10,792 68,192,464 2,137 431,583 13,476 116,757,927 1,041 634,286 13,272
Taxable returns, total 1,997,476 219,340,018 122,767 1,443,350 1,496,991 216,211,685 322,121 3,537,337 9,574,039
No adjusted gross income 1,356 1,290,184 69 2,088 937 757,351 85 17,181 1,361
$1 under $5,000 6,441 14,312 * 644 * 103 9,894 17,326 *3 * 147 194,254
$5,000 under $10,000 * 5,058 * 17,078 * 632 *1 19,583 42,645 *6 * 252 165,606
$10,000 under $15,000 21,987 67,848 * 325 * 12,451 12,267 48,567 * 3,988 * 10,955 179,887
$15,000 under $20,000 24,573 151,028 * 968 * 2,311 16,101 84,479 * 5,528 * 3,941 191,196
$20,000 under $25,000 38,843 356,295 * 1,531 * 7,975 18,880 51,027 7,422 40,582 214,392
$25,000 under $30,000 46,948 313,507 * 2,682 * 881 20,190 88,135 6,570 54,357 227,671
$30,000 under $40,000 101,694 626,037 * 2,910 * 5,204 40,807 162,602 8,836 53,510 473,847
$40,000 under $50,000 93,711 793,262 * 3,189 * 3,797 55,526 244,969 8,179 52,679 497,588
$50,000 under $75,000 248,625 2,888,895 13,976 26,355 138,104 865,504 39,906 162,493 1,457,783
$75,000 under $100,000 276,025 4,260,828 10,976 67,484 172,829 1,291,404 44,942 207,134 1,329,929
$100,000 under $200,000 504,921 15,125,343 25,871 197,911 376,669 4,971,530 85,390 475,307 2,664,658
$200,000 under $500,000 353,825 27,760,238 26,256 298,626 314,433 11,733,563 61,783 532,396 1,368,811
$500,000 under $1,000,000 134,615 23,280,860 12,605 95,421 140,621 12,468,643 27,220 349,008 356,018
$1,000,000 or more 138,855 142,394,303 20,134 722,742 160,152 183,383,941 22,262 1,577,393 251,039
Nontaxable returns, total 340,623 10,854,955 17,848 329,511 122,452 4,923,120 48,096 1,078,494 1,127,421
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Sale of property Pensions and
other than capital assets Taxable IRA distributions annuities
Size of Schedule D capital gain
adjusted gross distributions Net gain Net loss Total
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(64) (65) (66) (67) (68) (69) (70) (71) (72)
All returns, total 74,415,564 893,377 15,112,589 857,758 10,755,848 10,683,225 147,959,327 27,678,148 851,528,103
No adjusted gross income 671,031 53,378 1,118,981 84,804 4,452,804 87,517 1,445,637 254,705 5,703,260
$1 under $5,000 418,910 13,893 94,709 16,932 107,739 167,604 431,337 614,138 4,761,177
$5,000 under $10,000 560,837 18,923 78,435 20,931 186,121 397,153 1,504,690 1,144,380 9,761,213
$10,000 under $15,000 658,052 25,391 93,365 24,482 223,908 638,207 2,855,287 1,868,518 19,484,513
$15,000 under $20,000 811,748 29,035 193,867 20,993 55,259 623,412 3,637,146 1,811,535 24,304,626
$20,000 under $25,000 805,491 30,605 141,282 16,868 165,105 574,515 3,647,407 1,528,378 25,086,734
$25,000 under $30,000 771,296 29,873 178,268 24,397 139,398 556,538 3,796,973 1,508,568 26,514,133
$30,000 under $40,000 1,675,521 61,576 375,284 45,431 265,207 996,496 7,268,058 2,682,446 51,299,269
$40,000 under $50,000 1,886,806 46,509 297,149 42,444 147,386 865,106 8,187,950 2,308,699 51,732,288
$50,000 under $75,000 5,907,869 129,700 1,066,060 77,852 356,037 2,038,923 23,372,053 5,061,726 144,575,641
$75,000 under $100,000 6,312,058 96,145 786,122 82,939 378,285 1,434,542 22,941,364 3,453,854 127,908,865
$100,000 under $200,000 17,092,607 152,846 2,018,839 161,783 953,072 1,743,168 43,196,642 4,172,303 225,011,172
$200,000 under $500,000 15,929,472 112,358 1,857,419 131,167 1,000,257 444,361 17,937,371 1,008,536 92,930,909
$500,000 under $1,000,000 7,538,310 43,068 1,192,609 56,498 612,134 75,843 4,425,866 163,762 23,103,529
$1,000,000 under $1,500,000 3,070,772 15,836 463,977 18,865 264,079 17,517 1,311,501 41,185 6,855,892
$1,500,000 under $2,000,000 1,758,235 8,638 325,396 8,574 213,218 7,209 549,574 17,078 3,177,874
$2,000,000 under $5,000,000 3,884,191 15,698 1,033,147 15,040 441,749 10,721 840,564 26,584 5,634,254
$5,000,000 under $10,000,000 1,771,159 5,367 561,086 4,418 264,010 2,743 325,483 7,132 1,912,044
$10,000,000 or more 2,891,200 4,539 3,236,595 3,339 530,081 1,651 284,424 4,621 1,770,710
Taxable returns, total 71,210,187 714,742 13,233,613 654,240 5,135,614 9,049,133 137,684,669 22,812,884 790,255,469
No adjusted gross income 36,746 607 152,952 549 35,412 489 47,296 1,564 174,163
$1 under $5,000 200,094 * 3,874 * 45,582 * 2,575 * 223 * 5,282 * 6,709 14,138 80,550
$5,000 under $10,000 277,375 * 2,219 * 774 * 2,215 * 2,792 * 7,295 * 33,698 59,722 343,186
$10,000 under $15,000 361,040 7,272 16,901 8,798 53,231 335,482 1,385,385 997,834 9,837,684
$15,000 under $20,000 504,550 7,581 37,882 11,695 18,834 323,202 1,807,621 1,031,281 13,894,446
$20,000 under $25,000 602,783 19,719 62,324 6,509 45,769 475,853 2,886,526 1,196,245 20,396,665
$25,000 under $30,000 650,555 20,565 102,809 15,220 50,625 471,416 3,264,006 1,225,597 22,221,316
$30,000 under $40,000 1,425,537 47,055 272,158 31,129 92,187 904,112 6,623,146 2,381,825 47,308,751
$40,000 under $50,000 1,675,069 40,076 260,116 34,153 107,204 829,957 7,766,167 2,157,981 49,253,260
$50,000 under $75,000 5,657,003 117,806 920,082 66,623 253,457 1,984,715 22,697,802 4,908,789 140,771,527
$75,000 under $100,000 6,116,668 92,942 734,339 78,297 315,770 1,420,279 22,729,216 3,414,175 126,710,561
$100,000 under $200,000 16,935,083 150,070 1,990,693 159,242 883,919 1,731,975 42,806,172 4,157,797 224,330,388
$200,000 under $500,000 15,886,346 112,010 1,842,454 130,720 975,918 443,521 17,907,278 1,005,924 92,555,931
$500,000 under $1,000,000 7,527,327 42,964 1,182,587 56,375 604,213 75,765 4,419,251 163,559 23,063,333
$1,000,000 or more 13,354,010 49,983 5,611,960 50,139 1,696,060 39,790 3,304,396 96,453 19,313,707
Nontaxable returns, total 3,205,377 178,635 1,878,977 203,518 5,620,233 1,634,092 10,274,658 4,865,263 61,272,634
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Pensions and Rent Royalty
annuities
Size of Net Net loss (includes Net Net
adjusted gross Taxable income nondeductible loss) income loss
income
Number of Number of Number of Number of Number of
Amount Amount Amount Amount
returns returns returns returns returns
(73) (74) (75) (76) (77) (78) (79) (80) (81)
All returns, total 25,180,637 490,581,465 4,024,356 56,510,400 5,525,203 74,090,927 1,554,920 17,875,464 40,577
No adjusted gross income 173,263 1,969,937 84,003 1,294,067 307,331 10,209,217 29,549 561,447 1,169
$1 under $5,000 545,545 1,562,339 79,312 247,409 91,214 1,092,452 35,727 59,017 * 634
$5,000 under $10,000 1,090,238 5,776,585 141,355 585,381 147,203 1,392,180 35,263 112,736 * 1,288
$10,000 under $15,000 1,809,371 14,567,923 170,491 823,329 197,220 1,861,492 44,851 109,433 * 976
$15,000 under $20,000 1,750,620 17,743,542 199,263 1,244,824 196,591 2,069,635 67,258 226,743 * 638
$20,000 under $25,000 1,464,142 17,590,263 169,479 1,108,579 190,894 1,928,120 56,042 159,057 * 3,991
$25,000 under $30,000 1,421,612 18,629,473 158,253 1,070,757 201,551 1,917,893 51,738 119,286 ** 6,404
$30,000 under $40,000 2,502,999 37,597,081 292,725 1,983,096 439,892 4,506,321 102,041 225,072 **
$40,000 under $50,000 2,157,648 36,929,862 287,369 2,197,097 419,653 4,109,975 82,589 491,884 **
$50,000 under $75,000 4,632,037 96,167,410 618,840 5,555,293 967,318 10,444,172 215,252 861,501 * 3,389
$75,000 under $100,000 3,097,654 77,693,393 507,542 4,771,380 689,329 7,268,378 180,207 1,059,007 7,059
$100,000 under $200,000 3,557,760 119,243,650 785,254 11,461,046 1,119,848 14,453,161 345,379 2,837,668 6,135
$200,000 under $500,000 790,483 35,562,867 375,478 11,410,552 415,187 7,713,515 175,914 3,544,250 5,071
$500,000 under $1,000,000 117,022 5,227,180 91,691 4,949,578 86,630 2,383,908 62,429 2,247,534 1,611
$1,000,000 under $1,500,000 29,629 1,487,283 25,552 2,072,546 23,852 844,890 20,817 907,825 666
$1,500,000 under $2,000,000 12,703 690,147 11,675 1,168,030 9,903 412,830 11,280 537,922 340
$2,000,000 under $5,000,000 19,287 1,220,416 18,217 2,402,548 14,965 801,141 22,855 1,778,901 657
$5,000,000 under $10,000,000 5,151 427,417 4,838 998,861 3,980 299,090 8,336 644,516 276
$10,000,000 or more 3,476 494,699 3,018 1,166,028 2,641 382,555 7,392 1,391,666 272
Taxable returns, total 20,725,413 456,107,357 3,234,754 50,367,143 4,140,188 49,544,606 1,356,432 16,579,796 34,667
No adjusted gross income 1,026 44,586 674 74,645 783 102,275 254 34,460 *3
$1 under $5,000 11,497 24,501 * 1,652 * 3,473 * 644 * 680 7,044 6,471 0
$5,000 under $10,000 57,785 270,050 9,033 63,546 8,017 45,908 * 1,183 * 95 0
$10,000 under $15,000 977,603 8,079,440 61,024 264,667 42,022 192,893 24,928 71,848 * 644
$15,000 under $20,000 1,003,334 10,547,532 85,063 546,834 68,623 457,088 30,888 86,558 0
$20,000 under $25,000 1,160,398 14,838,814 109,766 719,831 92,939 651,962 44,506 129,352 * 2,998
$25,000 under $30,000 1,168,568 16,136,848 112,265 691,466 111,738 801,642 44,064 109,987 ** 5,879
$30,000 under $40,000 2,231,925 34,980,203 235,682 1,586,602 286,485 2,519,563 91,709 209,932 **
$40,000 under $50,000 2,026,921 35,538,916 242,171 1,700,314 341,061 2,848,746 73,880 447,988 **
$50,000 under $75,000 4,503,207 94,600,853 573,172 4,827,460 866,274 8,440,377 207,549 851,346 * 3,389
$75,000 under $100,000 3,061,384 77,026,275 496,945 4,588,396 662,531 6,780,213 179,330 1,049,652 6,756
$100,000 under $200,000 3,546,730 118,999,813 777,961 11,200,411 1,103,747 14,011,269 342,831 2,819,208 6,130
$200,000 under $500,000 788,053 35,494,861 374,644 11,362,318 413,825 7,621,785 175,417 3,533,694 5,051
$500,000 under $1,000,000 116,860 5,218,371 91,508 4,936,428 86,342 2,362,141 62,284 2,243,623 1,608
$1,000,000 or more 70,124 4,306,295 63,194 7,800,754 55,159 2,708,065 70,567 4,985,580 2,208
Nontaxable returns, total 4,455,225 34,474,108 789,603 6,143,258 1,385,015 24,546,321 198,488 1,295,669 5,911
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Royalty Farm rental Total rental and royalty
Size of Net Net Net Net Net
adjusted gross loss income loss income loss
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(82) (83) (84) (85) (86) (87) (88) (89) (90)
All returns, total 235,788 428,089 3,988,998 116,379 587,605 5,448,163 76,926,346 4,886,331 56,287,538
No adjusted gross income 20,601 9,321 103,507 3,131 41,894 107,992 1,854,292 309,637 8,791,898
$1 under $5,000 * 9,464 7,768 31,111 * 1,935 * 16,079 113,658 313,198 87,406 942,253
$5,000 under $10,000 * 639 15,525 62,290 7,138 33,484 180,687 731,035 149,583 1,330,691
$10,000 under $15,000 * 650 22,315 110,348 8,498 26,780 222,341 1,027,913 195,661 1,658,466
$15,000 under $20,000 * 6,262 23,029 150,752 5,430 28,417 267,407 1,592,806 188,363 1,727,612
$20,000 under $25,000 * 4,026 21,831 130,918 8,852 49,451 221,871 1,361,506 195,595 1,772,937
$25,000 under $30,000 ** 53,310 17,068 63,669 6,428 30,464 208,821 1,181,472 201,664 1,701,866
$30,000 under $40,000 ** 32,750 233,368 9,330 35,010 401,633 2,348,871 425,805 3,758,335
$40,000 under $50,000 ** 28,421 225,318 8,799 49,278 370,364 2,845,702 408,916 3,728,231
$50,000 under $75,000 * 5,377 71,504 504,892 17,302 50,864 835,349 6,764,046 942,724 9,216,791
$75,000 under $100,000 28,988 69,352 728,459 16,080 63,247 689,893 6,412,295 673,953 6,450,387
$100,000 under $200,000 6,277 77,246 884,021 14,602 65,733 1,077,156 14,934,246 859,731 8,254,860
$200,000 under $500,000 27,442 23,808 566,666 ** 7,648 ** 70,711 499,010 15,202,030 162,561 3,518,446
$500,000 under $1,000,000 13,640 ** 8,149 ** 193,679 ** ** 136,683 7,176,507 49,110 1,496,892
$1,000,000 under $1,500,000 13,688 ** ** 448 10,556 40,876 2,997,402 14,301 534,783
$1,500,000 under $2,000,000 6,805 ** ** 268 3,634 19,870 1,696,701 6,303 284,766
$2,000,000 under $5,000,000 25,477 ** ** 347 8,182 35,107 4,297,372 9,927 569,170
$5,000,000 under $10,000,000 7,403 ** ** 95 2,173 11,020 1,641,949 2,987 232,010
$10,000,000 or more 5,738 ** ** 47 1,649 8,426 2,547,004 2,105 317,144
Taxable returns, total 192,961 364,417 3,618,322 90,185 411,227 4,479,695 69,418,515 3,516,472 35,344,223
No adjusted gross income * 2,971 * 112 * 2,480 *5 * 1,761 934 109,528 681 100,450
$1 under $5,000 0 * 644 * 1,744 *8 * 340 9,339 10,669 0 0
$5,000 under $10,000 0 * 1,309 * 6,734 0 0 11,525 68,891 7,363 44,424
$10,000 under $15,000 * 16 11,665 43,174 * 2,641 * 1,192 90,901 374,129 40,496 210,588
$15,000 under $20,000 0 10,039 85,083 * 1,275 * 1,154 118,637 713,403 64,885 403,431
$20,000 under $25,000 * 234 18,972 119,004 7,566 28,821 157,049 956,525 98,560 684,970
$25,000 under $30,000 ** 51,012 13,869 56,333 6,388 30,332 155,493 797,212 111,510 746,894
$30,000 under $40,000 ** 32,024 215,667 8,688 34,690 335,223 1,940,820 277,458 2,102,211
$40,000 under $50,000 ** 28,409 224,845 7,350 39,496 320,296 2,315,312 332,201 2,660,540
$50,000 under $75,000 * 5,377 69,944 493,385 17,056 47,827 784,208 6,029,432 844,273 7,626,117
$75,000 under $100,000 27,167 68,348 727,803 15,781 63,238 678,755 6,227,358 647,213 5,967,768
$100,000 under $200,000 6,269 77,164 883,647 14,589 65,698 1,067,981 14,673,464 845,509 7,943,382
$200,000 under $500,000 27,312 23,778 565,379 ** 7,635 ** 70,503 497,829 15,144,202 161,858 3,456,740
$500,000 under $1,000,000 13,587 ** 8,139 ** 193,042 ** ** 136,409 7,159,206 48,959 1,479,807
$1,000,000 or more 59,017 ** ** 1,202 26,175 115,114 12,898,364 35,506 1,916,901
Nontaxable returns, total 42,827 63,672 370,677 26,194 176,378 968,469 7,507,831 1,369,859 20,943,315
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Partnership and S Corporation Estate and trust Farm
Size of Net Net Net Net Net
adjusted gross income loss income loss income
income
Number of Number of Number of Number of Number of
Amount Amount Amount Amount
returns returns returns returns returns
(91) (92) (93) (94) (95) (96) (97) (98) (99)
All returns, total 5,146,366 547,401,480 2,798,624 132,696,270 543,776 20,612,089 46,935 2,505,195 555,923
No adjusted gross income 71,078 2,755,080 309,025 52,279,407 9,337 159,905 3,026 783,949 18,352
$1 under $5,000 67,687 388,059 55,311 1,151,723 9,917 18,459 * 1,301 * 708 29,042
$5,000 under $10,000 78,262 538,271 64,689 816,081 15,109 43,357 * 645 * 1,195 29,824
$10,000 under $15,000 113,294 878,853 74,062 1,066,622 12,676 56,073 * 1,596 * 2,702 28,053
$15,000 under $20,000 119,280 1,139,978 78,578 1,056,143 10,968 69,229 * 32 * 25 26,118
$20,000 under $25,000 124,774 1,432,909 88,636 1,179,487 10,380 71,438 ** 3,314 ** 1,551 23,151
$25,000 under $30,000 129,234 1,722,642 77,130 889,111 19,080 144,590 ** ** 26,720
$30,000 under $40,000 253,720 3,873,429 172,295 1,949,951 25,540 209,221 * 92 * 4,178 60,714
$40,000 under $50,000 268,435 4,598,222 150,530 2,086,117 26,357 185,400 * 1,298 * 5,991 46,866
$50,000 under $75,000 658,957 12,960,817 386,708 5,196,967 72,944 869,885 6,625 17,265 101,760
$75,000 under $100,000 603,834 14,722,344 307,452 3,646,917 55,234 894,163 4,026 65,114 62,648
$100,000 under $200,000 1,234,679 50,378,977 556,994 9,055,339 150,036 2,724,930 9,744 26,366 71,291
$200,000 under $500,000 910,764 99,759,184 312,158 9,960,104 80,500 3,014,925 7,423 83,001 23,410
$500,000 under $1,000,000 298,204 80,740,285 85,485 6,397,683 23,451 1,911,309 3,017 79,916 ** 7,972
$1,000,000 under $1,500,000 89,062 44,730,637 27,353 3,124,608 7,214 1,126,671 976 53,899 **
$1,500,000 under $2,000,000 39,113 28,626,476 13,190 2,063,951 3,811 726,265 660 44,280 **
$2,000,000 under $5,000,000 60,367 73,864,851 24,346 6,796,367 6,920 2,204,331 1,496 249,678 **
$5,000,000 under $10,000,000 15,582 38,598,544 8,095 4,988,200 2,312 1,550,969 730 155,963 **
$10,000,000 or more 10,040 85,691,923 6,587 18,991,492 1,990 4,630,969 933 929,416 **
Taxable returns, total 4,467,905 535,085,554 2,008,083 69,755,390 489,495 20,179,327 39,231 1,656,188 388,208
No adjusted gross income 2,010 664,857 1,673 1,845,240 183 27,857 75 47,497 243
$1 under $5,000 16,623 46,411 5,116 14,088 * 2,931 * 7,188 0 0 0
$5,000 under $10,000 16,336 71,930 9,210 83,136 * 5,863 * 12,127 0 0 * 4,039
$10,000 under $15,000 42,150 353,650 21,675 109,380 8,551 51,754 * 644 * 136 10,846
$15,000 under $20,000 61,044 536,399 28,975 249,194 8,360 48,099 0 0 7,740
$20,000 under $25,000 78,221 807,692 38,617 279,580 6,746 33,940 ** 3,276 ** 1,207 14,119
$25,000 under $30,000 74,280 797,870 43,889 387,509 12,866 113,817 ** ** 14,188
$30,000 under $40,000 165,655 2,292,714 113,321 940,915 22,039 176,200 *9 * 13 45,773
$40,000 under $50,000 203,917 3,214,775 103,120 990,301 24,339 182,587 * 657 * 5,938 37,707
$50,000 under $75,000 580,178 10,882,027 333,310 3,195,707 70,364 848,991 5,983 17,188 91,476
$75,000 under $100,000 585,038 13,973,325 286,713 2,906,072 53,498 855,219 3,707 52,144 59,767
$100,000 under $200,000 1,221,219 49,818,905 547,615 8,103,755 147,825 2,679,139 9,727 25,529 71,021
$200,000 under $500,000 909,372 99,617,429 310,497 9,394,751 80,312 3,002,805 7,381 74,067 23,339
$500,000 under $1,000,000 297,899 80,667,808 85,107 6,165,545 23,406 1,906,603 2,994 73,882 ** 7,951
$1,000,000 or more 213,963 271,339,761 79,244 35,090,217 22,212 10,233,003 4,778 1,358,588 **
Nontaxable returns, total 678,461 12,315,926 790,542 62,940,881 54,281 432,762 7,704 849,006 167,715
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Farm Social security benefits
Net Net Unemployment compensation
Size of Total Taxable
adjusted gross income loss
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(100) (101) (102) (103) (104) (105) (106) (107) (108)
All returns, total 9,931,284 1,422,020 24,624,543 7,622,280 29,415,079 22,587,781 382,324,621 15,011,961 167,186,633
No adjusted gross income 313,683 108,409 4,662,554 29,139 122,199 519,845 7,371,536 1,354 3,724
$1 under $5,000 74,564 41,235 480,467 171,227 369,292 1,259,825 15,953,745 11,936 36,440
$5,000 under $10,000 140,696 46,737 529,541 496,447 1,364,401 1,631,173 22,997,564 17,643 80,853
$10,000 under $15,000 236,815 53,014 645,344 712,956 2,325,828 2,187,526 32,756,039 43,525 135,905
$15,000 under $20,000 290,998 72,577 1,098,614 810,873 2,983,697 1,899,408 29,623,331 399,421 384,751
$20,000 under $25,000 170,811 63,248 789,431 699,844 2,842,380 1,451,443 23,312,030 996,766 1,514,561
$25,000 under $30,000 341,176 64,763 693,039 588,686 2,347,866 1,266,856 20,588,064 1,173,976 3,194,685
$30,000 under $40,000 741,714 115,789 1,296,137 941,925 3,838,093 2,067,687 34,724,519 2,066,054 10,382,370
$40,000 under $50,000 628,347 127,533 1,526,464 675,685 2,757,856 1,660,425 26,775,484 1,660,425 14,140,791
$50,000 under $75,000 1,631,012 261,502 3,263,710 1,239,741 5,193,432 3,498,707 59,666,407 3,496,067 45,260,098
$75,000 under $100,000 1,162,310 180,673 2,241,171 630,395 2,494,861 2,103,953 41,017,644 2,103,952 34,731,901
$100,000 under $200,000 2,135,678 197,122 3,267,723 548,111 2,383,383 2,225,151 47,759,212 2,225,137 40,509,122
$200,000 under $500,000 1,264,055 63,043 1,902,352 68,039 341,536 618,963 14,754,941 618,940 12,541,416
$500,000 under $1,000,000 ** 799,425 15,144 818,113 ** 9,212 ** 50,253 119,959 3,009,675 119,913 2,557,845
$1,000,000 under $1,500,000 ** 4,344 313,097 ** ** 31,772 807,477 31,770 686,336
$1,500,000 under $2,000,000 ** 2,004 192,135 ** ** 13,906 360,765 13,906 306,650
$2,000,000 under $5,000,000 ** 3,309 421,763 ** ** 21,551 574,238 21,547 488,066
$5,000,000 under $10,000,000 ** 896 192,378 ** ** 5,820 161,287 5,819 137,069
$10,000,000 or more ** 679 290,510 ** ** 3,809 110,663 3,809 94,052
Taxable returns, total 8,211,729 1,031,905 15,961,307 5,127,650 20,511,108 16,532,119 288,913,122 14,223,875 163,633,212
No adjusted gross income 46,754 684 137,984 *5 * 25 1,081 21,074 * 14 * 366
$1 under $5,000 0 0 0 * 8,634 * 13,130 49,216 467,998 * 999 * 4,356
$5,000 under $10,000 * 7,419 * 3,009 * 10,762 64,511 174,355 73,867 738,238 * 4,195 * 19,108
$10,000 under $15,000 83,519 9,695 33,324 286,294 960,258 1,109,775 14,121,747 22,277 68,122
$15,000 under $20,000 78,704 18,948 275,753 392,533 1,415,709 1,029,654 13,462,669 293,968 290,635
$20,000 under $25,000 90,823 37,309 373,166 381,027 1,475,818 1,162,495 18,801,890 858,689 1,292,526
$25,000 under $30,000 175,116 43,229 399,401 362,511 1,450,496 1,073,452 17,400,697 1,015,476 2,784,029
$30,000 under $40,000 527,608 93,898 1,015,769 697,015 2,777,733 1,884,251 31,521,808 1,882,619 9,502,232
$40,000 under $50,000 483,321 113,393 1,270,700 545,444 2,219,371 1,594,980 25,756,928 1,594,980 13,621,446
$50,000 under $75,000 1,424,008 248,623 2,990,629 1,143,567 4,800,134 3,440,622 58,715,224 3,437,982 44,549,087
$75,000 under $100,000 1,113,322 177,755 2,115,369 624,135 2,465,369 2,085,030 40,645,196 2,085,030 34,417,021
$100,000 under $200,000 2,123,734 196,540 3,246,687 544,814 2,367,460 2,213,860 47,521,888 2,213,857 40,307,523
$200,000 under $500,000 1,259,411 62,516 1,882,615 67,959 341,055 617,366 14,721,389 617,366 12,513,198
$500,000 under $1,000,000 ** 797,991 15,099 806,795 ** 9,202 ** 50,196 119,746 3,005,058 119,706 2,554,003
$1,000,000 or more ** 11,208 1,402,354 ** ** 76,722 2,011,318 76,718 1,709,560
Nontaxable returns, total 1,719,555 390,115 8,663,236 2,494,630 8,903,972 6,055,662 93,411,499 788,085 3,553,421
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Other income
Foreign earned income exclusion Net Net Net operating loss Gambling earnings
Size of
adjusted gross income loss
income
Number of Number of Number of Number of Number of
Amount Amount Amount Amount
returns returns returns returns returns
(109) (110) (111) (112) (113) (114) (115) (116) (117)
All returns, total 343,077 19,888,233 6,378,944 41,578,697 228,414 5,438,442 922,895 86,369,141 2,008,658
No adjusted gross income 71,449 3,100,831 93,251 1,207,791 37,756 1,813,062 504,445 75,296,485 20,631
$1 under $5,000 50,898 2,512,288 286,386 481,883 5,349 80,897 58,424 736,933 38,064
$5,000 under $10,000 26,542 1,330,864 284,926 758,413 4,289 132,077 71,126 736,206 59,611
$10,000 under $15,000 9,614 481,127 295,955 1,003,687 3,902 89,163 41,680 564,938 91,657
$15,000 under $20,000 11,741 738,432 266,273 866,460 9,980 136,537 37,474 439,443 99,477
$20,000 under $25,000 17,067 937,969 250,377 869,886 6,006 107,685 26,394 241,868 100,369
$25,000 under $30,000 10,992 683,407 250,083 862,275 8,695 49,437 22,262 299,677 91,992
$30,000 under $40,000 14,708 864,651 466,939 1,440,369 12,471 148,273 28,857 536,755 182,667
$40,000 under $50,000 6,946 426,198 445,636 1,376,383 13,096 181,653 24,277 422,833 169,021
$50,000 under $75,000 24,829 1,641,519 1,036,384 3,183,287 30,356 352,279 33,980 672,949 396,435
$75,000 under $100,000 18,682 1,216,335 807,667 3,156,127 18,143 283,953 20,714 469,867 267,995
$100,000 under $200,000 33,521 2,230,698 1,238,365 6,151,653 34,055 367,625 29,005 1,074,932 353,092
$200,000 under $500,000 31,109 2,461,234 433,726 6,936,089 27,042 650,326 14,524 1,023,608 102,885
$500,000 under $1,000,000 8,908 753,960 121,263 3,514,765 9,683 319,764 5,473 900,349 21,830
$1,000,000 under $1,500,000 2,456 209,542 36,624 1,449,509 2,852 97,586 1,490 399,164 5,326
$1,500,000 under $2,000,000 1,190 102,573 17,306 873,550 1,380 91,147 809 257,977 2,453
$2,000,000 under $5,000,000 1,772 144,600 30,758 2,838,120 2,174 158,996 1,236 787,434 3,614
$5,000,000 under $10,000,000 389 30,667 9,582 1,253,168 620 107,393 420 454,131 993
$10,000,000 or more 263 21,338 7,443 3,355,282 566 270,590 308 1,053,592 546
Taxable returns, total 155,725 10,120,382 5,174,443 36,606,309 159,419 2,944,370 179,611 16,220,366 1,613,350
No adjusted gross income *3 * 260 1,435 64,303 22 23,554 4,881 8,879,213 79
$1 under $5,000 * 1,633 * 3,198 84,553 123,802 0 0 * 2,578 * 83,059 * 3,576
$5,000 under $10,000 * 1,914 * 115,050 76,564 187,512 * 999 * 2,925 * 2,696 * 43,216 6,813
$10,000 under $15,000 * 4,176 * 109,249 147,504 435,268 * 1,939 * 51,802 8,913 106,778 32,932
$15,000 under $20,000 * 5,284 * 292,035 139,182 463,123 * 4,389 * 18,713 8,962 123,478 45,521
$20,000 under $25,000 6,875 382,194 154,325 515,827 * 2,944 * 12,703 14,267 99,118 51,338
$25,000 under $30,000 7,540 455,580 166,588 567,167 * 6,920 * 18,009 14,114 144,692 59,205
$30,000 under $40,000 10,663 605,443 378,865 1,123,858 9,469 69,463 17,211 292,800 147,318
$40,000 under $50,000 4,844 272,623 387,396 1,129,363 11,479 176,721 14,805 231,783 148,007
$50,000 under $75,000 23,348 1,513,331 962,893 2,798,974 28,081 303,183 22,350 357,899 374,829
$75,000 under $100,000 16,843 1,060,903 789,818 3,059,664 17,414 274,668 17,860 319,554 261,378
$100,000 under $200,000 29,665 1,880,876 1,230,765 6,074,793 32,303 334,930 27,374 834,329 346,476
$200,000 under $500,000 28,908 2,253,798 432,092 6,874,967 26,462 630,804 14,054 949,315 101,556
$500,000 under $1,000,000 8,260 694,036 120,970 3,492,297 9,489 312,030 5,368 866,753 21,570
$1,000,000 or more 5,770 481,807 101,494 9,695,390 7,510 714,864 4,177 2,888,380 12,752
Nontaxable returns, total 187,352 9,767,851 1,204,501 4,972,388 68,995 2,494,072 743,284 70,148,775 395,308
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Gambling earnings Cancellation of debt Student loan
Size of Total IRA payments
adjusted gross interest deduction
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(118) (119) (120) (121) (122) (123) (124) (125) (126)
All returns, total 30,139,091 271,290 1,881,848 36,050,434 123,020,191 3,299,773 12,876,504 9,091,081 7,463,755
No adjusted gross income 238,707 6,084 264,424 505,612 1,893,525 23,487 64,635 83,379 73,477
$1 under $5,000 75,325 * 5,340 * 8,778 1,635,787 1,789,360 20,990 51,190 139,814 111,935
$5,000 under $10,000 178,819 7,527 13,705 2,438,569 2,843,336 40,220 109,634 234,530 173,096
$10,000 under $15,000 286,605 15,414 59,257 2,475,896 3,186,721 75,424 175,494 337,357 214,463
$15,000 under $20,000 348,814 13,964 46,255 1,928,344 3,100,284 130,087 326,810 429,974 320,684
$20,000 under $25,000 393,027 13,312 30,797 1,721,800 3,063,006 159,916 467,821 552,426 409,835
$25,000 under $30,000 345,105 14,640 101,932 1,730,700 3,164,134 180,192 522,250 585,104 451,835
$30,000 under $40,000 795,157 31,203 100,843 3,260,629 6,321,890 366,798 1,161,254 1,247,145 1,023,381
$40,000 under $50,000 851,662 27,097 91,931 2,992,008 6,857,424 358,130 1,235,547 1,103,736 973,042
$50,000 under $75,000 2,276,226 59,334 315,112 5,958,186 14,594,376 735,985 2,875,141 1,989,832 1,581,570
$75,000 under $100,000 1,983,957 26,204 176,108 4,012,495 11,761,140 480,976 1,928,773 1,352,672 1,354,149
$100,000 under $200,000 4,909,396 37,538 295,332 5,486,954 26,133,133 583,141 2,869,847 1,035,113 776,288
$200,000 under $500,000 5,776,072 6,929 143,627 1,359,290 19,758,989 108,718 817,239 0 0
$500,000 under $1,000,000 2,635,573 2,250 60,843 325,121 7,990,742 23,111 174,131 0 0
$1,000,000 under $1,500,000 1,437,289 1,023 20,044 89,045 2,788,644 5,551 43,020 0 0
$1,500,000 under $2,000,000 887,721 505 11,285 39,303 1,513,507 2,568 19,690 0 0
$2,000,000 under $5,000,000 1,956,086 1,369 43,423 62,068 3,057,251 3,504 26,661 0 0
$5,000,000 under $10,000,000 1,149,801 722 39,025 16,795 1,234,637 652 4,865 0 0
$10,000,000 or more 3,613,748 834 59,127 11,834 1,968,094 323 2,502 0 0
Taxable returns, total 26,780,905 207,079 1,376,878 25,570,531 104,709,035 2,851,139 11,576,425 7,507,398 6,261,130
No adjusted gross income 1,009 * 14 * 30,790 2,478 40,221 32 264 *8 * 12
$1 under $5,000 * 5,438 * 644 * 1,122 42,522 8,320 * 2,274 * 2,469 * 634 * 760
$5,000 under $10,000 24,103 * 1,642 * 4,367 182,507 180,796 9,709 16,804 21,187 22,867
$10,000 under $15,000 90,112 * 4,944 * 9,571 727,528 877,301 24,412 46,846 190,596 120,479
$15,000 under $20,000 172,281 * 6,525 * 11,326 803,106 1,208,654 65,689 167,942 266,643 204,073
$20,000 under $25,000 195,908 7,552 17,852 952,101 1,522,026 92,109 252,362 374,975 303,226
$25,000 under $30,000 220,968 9,467 34,685 1,078,594 1,801,417 118,587 342,138 432,431 320,304
$30,000 under $40,000 585,662 20,647 76,624 2,463,005 4,439,154 304,877 955,024 1,036,316 858,072
$40,000 under $50,000 675,292 22,787 74,634 2,529,028 5,715,308 327,093 1,148,792 968,276 859,490
$50,000 under $75,000 1,991,106 58,364 286,589 5,505,487 13,301,223 708,820 2,796,366 1,854,295 1,464,268
$75,000 under $100,000 1,799,568 25,425 165,716 3,932,328 11,468,651 474,434 1,910,166 1,333,248 1,337,700
$100,000 under $200,000 4,592,999 35,481 289,603 5,451,883 25,916,724 578,923 2,850,687 1,028,789 769,878
$200,000 under $500,000 5,420,875 6,899 141,969 1,356,559 19,699,063 108,535 816,148 0 0
$500,000 under $1,000,000 2,462,893 2,243 60,811 324,671 7,982,381 23,071 173,860 0 0
$1,000,000 or more 8,542,691 4,444 171,220 218,734 10,547,798 12,574 96,559 0 0
Nontaxable returns, total 3,358,186 64,211 504,969 10,479,903 18,311,157 448,633 1,300,078 1,583,683 1,202,625
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Statutory adjustm
Size of Educator expenses Tuition and fees Domestic production Health savings One-half of deduction for
adjusted gross deduction deduction activities deduction account deduction self-employment tax
income
Number of Number of Number of Number of Number of
Amount Amount Amount Amount
returns returns returns returns returns
(127) (128) (129) (130) (131) (132) (133) (134) (135)
All returns, total 3,654,214 925,997 4,543,382 10,578,961 478,999 6,780,483 592,526 1,500,881 17,840,382
No adjusted gross income 6,361 1,550 143,951 472,709 684 1,147 7,038 21,469 254,752
$1 under $5,000 9,281 2,021 265,562 767,787 2,135 101 * 1,327 * 3,256 1,244,753
$5,000 under $10,000 23,567 5,177 352,046 965,025 2,123 594 6,392 5,696 1,880,521
$10,000 under $15,000 53,342 11,701 210,672 461,956 5,975 3,132 10,182 11,237 1,831,236
$15,000 under $20,000 76,309 17,918 162,415 362,649 1,621 1,197 15,132 25,330 1,183,622
$20,000 under $25,000 91,160 20,528 158,800 341,792 6,716 6,375 15,057 19,579 828,889
$25,000 under $30,000 107,327 25,345 135,878 315,005 9,193 11,070 17,725 32,266 788,741
$30,000 under $40,000 343,406 81,796 208,465 436,874 20,997 24,989 41,101 65,393 1,302,578
$40,000 under $50,000 354,759 85,675 270,691 538,746 18,243 19,966 40,774 60,986 1,136,466
$50,000 under $75,000 781,837 195,207 715,754 1,475,144 46,327 78,949 92,325 165,157 2,276,801
$75,000 under $100,000 750,323 191,904 409,371 862,867 49,014 123,159 89,434 215,219 1,571,424
$100,000 under $200,000 933,931 255,768 1,509,778 3,578,408 110,198 361,020 143,181 415,578 2,243,918
$200,000 under $500,000 110,219 28,359 0 0 107,762 934,708 80,445 318,365 917,493
$500,000 under $1,000,000 ** 12,391 ** 3,047 0 0 43,608 807,601 22,228 93,940 230,500
$1,000,000 under $1,500,000 ** ** 0 0 17,591 558,440 5,030 23,822 60,375
$1,500,000 under $2,000,000 ** ** 0 0 9,470 408,514 1,879 8,710 26,572
$2,000,000 under $5,000,000 ** ** 0 0 17,556 1,288,423 2,549 11,764 41,935
$5,000,000 under $10,000,000 ** ** 0 0 5,577 746,426 510 2,185 11,455
$10,000,000 or more ** ** 0 0 4,210 1,404,675 217 930 8,350
Taxable returns, total 3,310,301 842,385 3,132,618 6,850,200 443,121 6,715,498 523,706 1,364,512 10,542,960
No adjusted gross income 0 0 * 42 * 166 *4 * 219 * 124 * 52 1,870
$1 under $5,000 0 0 0 0 * 644 * 50 0 0 31,700
$5,000 under $10,000 * 655 * 52 10,926 24,368 0 0 0 0 133,833
$10,000 under $15,000 22,503 4,731 70,116 152,846 * 2,697 * 1,586 * 5,654 * 2,226 389,662
$15,000 under $20,000 39,991 9,244 50,071 97,425 * 749 * 182 * 4,781 * 7,800 387,819
$20,000 under $25,000 55,941 12,630 48,802 73,871 3,814 2,958 11,722 12,872 374,327
$25,000 under $30,000 77,472 18,099 52,066 121,573 4,947 7,303 8,584 13,203 412,949
$30,000 under $40,000 275,528 64,852 120,086 225,054 15,284 15,590 32,077 52,022 845,884
$40,000 under $50,000 309,783 74,426 208,814 392,657 14,734 12,702 32,900 48,320 888,651
$50,000 under $75,000 733,536 182,456 670,929 1,362,146 40,727 65,036 84,963 146,622 2,032,516
$75,000 under $100,000 741,691 189,746 398,641 835,277 46,541 115,527 87,376 207,819 1,522,109
$100,000 under $200,000 930,638 254,754 1,502,127 3,564,817 107,513 351,160 143,087 415,286 2,226,867
$200,000 under $500,000 110,178 28,348 0 0 107,561 933,076 80,048 317,026 916,048
$500,000 under $1,000,000 ** 12,387 ** 3,047 0 0 43,558 807,005 22,216 93,897 230,230
$1,000,000 or more ** ** 0 0 54,349 4,403,105 10,174 47,369 148,496
Nontaxable returns, total 343,913 83,612 1,410,764 3,728,761 35,878 64,985 68,820 136,368 7,297,423
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Statutory adjustments
Size of One-half of deduction for Moving expenses Payments to a Penalty on early Alimony
adjusted gross self-employment tax adjustment Keogh plan withdrawal of savings paid
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(136) (137) (138) (139) (140) (141) (142) (143) (144)
All returns, total 24,759,998 1,119,044 2,903,022 1,191,135 22,262,415 1,164,446 352,592 599,587 9,496,674
No adjusted gross income 248,544 7,066 20,709 7,109 43,354 21,629 6,880 14,393 349,175
$1 under $5,000 318,928 11,811 17,006 4,353 10,927 47,624 8,338 10,859 103,804
$5,000 under $10,000 918,609 24,722 45,013 6,536 37,532 69,538 20,330 5,579 47,961
$10,000 under $15,000 1,331,239 53,319 100,665 9,824 40,557 70,654 18,524 11,276 103,318
$15,000 under $20,000 1,013,204 59,552 123,689 12,310 90,061 59,297 18,902 10,898 107,273
$20,000 under $25,000 803,026 67,460 123,066 12,322 46,297 56,460 12,102 13,032 99,901
$25,000 under $30,000 790,236 77,638 149,955 15,303 67,316 61,713 20,645 14,933 116,080
$30,000 under $40,000 1,411,678 141,346 249,311 29,835 189,150 106,984 25,546 37,189 250,359
$40,000 under $50,000 1,372,044 138,395 326,627 37,221 346,221 100,481 19,655 59,415 546,304
$50,000 under $75,000 2,926,638 202,018 488,269 112,920 909,681 203,179 67,148 116,263 1,107,474
$75,000 under $100,000 2,445,050 112,439 311,555 130,502 1,215,860 148,996 43,356 85,346 848,887
$100,000 under $200,000 5,000,078 172,176 639,422 369,417 5,613,576 165,209 43,070 134,041 1,935,362
$200,000 under $500,000 3,467,613 44,555 252,024 308,279 8,046,722 41,305 27,915 58,695 1,880,586
$500,000 under $1,000,000 1,227,992 4,686 36,949 87,350 3,322,546 7,034 11,283 16,244 909,345
$1,000,000 under $1,500,000 423,321 1,016 9,278 21,367 992,851 1,877 2,482 4,446 307,719
$1,500,000 under $2,000,000 227,296 348 3,095 8,902 443,259 746 1,889 2,160 203,043
$2,000,000 under $5,000,000 437,098 396 4,602 12,835 642,558 1,227 2,665 3,223 313,948
$5,000,000 under $10,000,000 146,790 75 1,455 2,830 121,755 285 893 922 133,092
$10,000,000 or more 250,614 29 332 1,918 82,191 210 969 671 133,045
Taxable returns, total 19,204,135 956,350 2,494,933 1,137,192 21,931,392 895,445 277,977 536,466 8,569,459
No adjusted gross income 10,949 *4 *1 * 13 * 207 27 21 414 25,205
$1 under $5,000 3,542 0 0 0 0 * 7,271 * 1,351 0 0
$5,000 under $10,000 48,763 * 4,294 * 2,419 * 2,089 * 16,343 10,405 1,534 * 136 * 3,645
$10,000 under $15,000 230,869 37,182 65,794 * 4,009 * 13,463 40,279 10,693 * 4,595 * 31,579
$15,000 under $20,000 309,185 38,429 69,220 7,095 57,787 23,403 5,271 * 6,216 * 45,840
$20,000 under $25,000 330,785 52,227 82,270 9,453 32,329 38,925 7,983 9,841 66,754
$25,000 under $30,000 357,388 61,568 119,062 9,339 44,889 43,128 13,337 13,347 96,832
$30,000 under $40,000 831,191 108,621 159,364 25,298 148,097 86,762 21,523 34,081 224,675
$40,000 under $50,000 1,051,849 125,591 294,098 33,855 328,365 93,279 19,104 53,605 474,841
$50,000 under $75,000 2,534,632 193,530 447,278 106,458 855,652 189,785 63,352 110,172 1,007,850
$75,000 under $100,000 2,361,964 111,777 309,420 128,218 1,197,749 145,270 43,030 85,285 846,687
$100,000 under $200,000 4,959,530 172,106 638,922 368,089 5,591,940 164,385 42,884 132,810 1,911,830
$200,000 under $500,000 3,462,974 44,485 251,472 308,124 8,041,792 41,182 27,769 58,367 1,843,124
$500,000 under $1,000,000 1,226,973 4,676 36,893 87,323 3,321,193 7,015 11,250 16,205 906,313
$1,000,000 or more 1,483,542 1,860 18,722 47,827 2,281,585 4,330 8,876 11,393 1,084,284
Nontaxable returns, total 5,555,863 162,695 408,089 53,944 331,024 269,001 74,615 63,120 927,214
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Self-employed health Medical savings Certain business expenses of Other Basic standard deduction
Size of
adjusted gross insurance deduction account deduction reservists, performing artists, etc. adjustments [2]
income
Number of Number of Number of Number of Number of
Amount Amount Amount Amount
returns returns returns returns returns
(145) (146) (147) (148) (149) (150) (151) (152) (153)
All returns, total 3,838,721 21,283,306 10,972 21,748 135,102 420,756 139,569 1,295,091 90,510,904
No adjusted gross income 119,007 557,811 * 16 * 32 * 1,407 * 2,442 1,006 18,183 0
$1 under $5,000 112,326 360,901 0 0 * 3,941 * 11,280 * 2,193 * 21,686 11,584,608
$5,000 under $10,000 136,861 446,172 0 0 * 4,771 * 35,008 * 3,599 * 33,490 11,551,250
$10,000 under $15,000 180,530 642,368 0 0 * 8,997 * 23,855 * 5,786 * 29,110 10,895,549
$15,000 under $20,000 180,379 662,861 0 0 * 3,654 * 8,589 * 3,814 * 17,088 9,807,592
$20,000 under $25,000 174,133 655,495 0 0 8,907 18,443 * 7,982 * 38,747 8,499,833
$25,000 under $30,000 159,113 624,786 0 0 * 5,306 * 6,972 10,239 30,375 7,213,443
$30,000 under $40,000 287,051 1,274,043 ** 10,956 ** 21,715 12,909 35,172 18,427 91,793 10,432,015
$40,000 under $50,000 279,657 1,223,425 0 0 10,179 55,226 14,806 53,955 6,621,552
$50,000 under $75,000 515,812 2,448,058 ** ** 29,722 119,260 ** 41,366 ** 240,825 8,670,135
$75,000 under $100,000 374,358 2,071,575 ** ** 16,059 35,526 ** ** 3,217,944
$100,000 under $200,000 677,052 4,380,276 ** ** 23,960 54,957 18,605 194,846 1,764,546
$200,000 under $500,000 427,983 3,644,884 ** ** 5,207 13,825 ** 10,838 ** 398,483 195,868
$500,000 under $1,000,000 125,346 1,312,782 ** ** * 51 * 83 ** ** 39,926
$1,000,000 under $1,500,000 37,708 397,456 ** ** *8 * 11 383 23,705 8,805
$1,500,000 under $2,000,000 16,415 183,284 ** ** 0 0 190 10,085 3,218
$2,000,000 under $5,000,000 24,817 273,988 ** ** * 19 * 61 244 47,402 3,751
$5,000,000 under $10,000,000 6,047 68,779 ** ** ** 6 ** 47 49 7,572 610
$10,000,000 or more 4,124 54,362 ** ** ** ** 43 37,745 259
Taxable returns, total 2,890,621 17,099,314 10,655 21,011 110,351 351,027 109,515 1,090,792 52,700,214
No adjusted gross income 393 3,126 0 0 0 0 ** ** 0
$1 under $5,000 0 0 0 0 * 632 * 148 0 0 914,949
$5,000 under $10,000 8,395 24,184 0 0 * 644 * 19,817 0 0 3,256,242
$10,000 under $15,000 62,337 164,246 0 0 * 5,997 * 18,382 ** 2,299 ** 13,561 5,540,830
$15,000 under $20,000 72,267 223,837 0 0 * 2,653 * 7,988 * 657 * 2,861 5,175,550
$20,000 under $25,000 95,652 324,484 0 0 * 6,278 * 15,431 * 4,000 * 4,072 5,090,113
$25,000 under $30,000 91,841 315,050 0 0 * 4,307 * 6,334 * 3,896 * 25,905 4,679,235
$30,000 under $40,000 199,524 811,276 ** 10,655 ** 21,011 * 8,273 * 13,235 15,825 58,779 8,356,965
$40,000 under $50,000 224,443 922,626 0 0 8,538 48,156 12,804 39,880 6,012,667
$50,000 under $75,000 460,913 2,116,497 ** ** 27,720 117,027 ** 39,713 ** 226,603 8,448,253
$75,000 under $100,000 363,820 1,964,841 ** ** 16,059 35,526 ** ** 3,213,172
$100,000 under $200,000 669,535 4,301,820 ** ** 23,960 54,957 18,598 194,709 1,762,028
$200,000 under $500,000 427,275 3,638,824 ** ** 5,207 13,825 ** 10,818 ** 398,073 194,289
$500,000 under $1,000,000 125,206 1,311,593 ** ** * 51 * 83 ** ** 39,475
$1,000,000 or more 89,020 976,909 ** ** * 33 * 118 905 126,349 16,448
Nontaxable returns, total 948,100 4,183,992 * 316 * 737 24,751 69,729 30,054 204,298 37,810,690
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Basic standard deduction Additional standard deduction Total itemized deductions Exemptions Taxable income
Size of
adjusted gross
income
Number of Number of Number of Number of
Amount Amount Amount Amount Amount
returns returns returns returns
(154) (155) (156) (157) (158) (159) (160) (161) (162)
All returns, total 635,824,934 11,703,100 18,356,722 50,544,470 1,333,036,542 282,613,371 943,171,372 110,533,209 6,063,263,892
No adjusted gross income 0 0 0 0 0 2,967,396 10,032,779 0 0
$1 under $5,000 52,358,260 828,852 1,192,522 344,143 5,745,355 9,271,415 31,425,415 945,538 1,069,449
$5,000 under $10,000 71,005,029 1,129,197 1,655,549 560,836 8,685,213 14,816,817 50,262,604 3,815,166 6,730,843
$10,000 under $15,000 72,551,678 1,594,077 2,357,715 1,015,734 15,368,011 19,758,736 67,016,439 6,705,085 25,897,067
$15,000 under $20,000 68,383,443 1,329,864 2,078,556 1,251,029 19,163,804 19,970,946 67,762,118 7,866,604 52,585,503
$20,000 under $25,000 60,611,995 934,526 1,508,378 1,461,861 22,361,623 18,922,604 64,235,406 8,700,303 82,521,450
$25,000 under $30,000 52,139,536 784,134 1,217,348 1,791,895 27,312,503 17,655,929 59,942,971 8,414,824 111,236,608
$30,000 under $40,000 77,887,560 1,186,095 1,906,757 4,307,792 67,360,195 29,212,726 99,180,308 14,209,462 271,345,505
$40,000 under $50,000 52,259,343 887,413 1,388,376 4,529,246 74,965,251 22,987,758 78,068,072 10,951,496 295,081,892
$50,000 under $75,000 77,201,024 1,617,169 2,607,438 10,779,607 202,158,928 45,371,172 154,097,290 19,274,902 762,129,063
$75,000 under $100,000 31,517,945 762,857 1,311,272 8,525,889 185,113,573 30,943,950 105,134,519 11,694,809 692,808,575
$100,000 under $200,000 17,495,413 554,530 969,202 11,693,315 334,451,497 37,753,793 128,061,349 13,427,695 1,313,152,027
$200,000 under $500,000 1,868,288 75,638 131,267 3,296,436 159,050,386 9,981,674 24,571,769 3,486,354 819,889,431
$500,000 under $1,000,000 384,580 14,095 24,186 611,121 55,931,192 1,884,579 2,122,798 649,555 383,494,908
$1,000,000 under $1,500,000 86,132 2,618 4,659 157,556 22,510,912 474,088 535,589 166,028 177,818,365
$1,500,000 under $2,000,000 30,852 900 1,588 67,514 13,318,367 200,346 226,004 70,606 108,291,334
$2,000,000 under $5,000,000 35,654 913 1,552 104,883 33,942,828 308,122 347,674 108,384 290,542,207
$5,000,000 under $10,000,000 5,764 168 267 27,479 20,035,862 79,096 89,303 28,027 172,395,312
$10,000,000 or more 2,439 53 88 18,135 65,561,042 52,225 58,967 18,370 496,274,351
Taxable returns, total 368,860,932 8,415,457 13,170,942 43,550,711 1,160,862,496 179,851,609 594,531,469 96,247,999 5,942,759,558
No adjusted gross income 0 0 0 0 0 12,225 41,300 0 0
$1 under $5,000 1,410,846 * 3,285 * 4,238 10,424 20,145 6,252 21,055 924,082 1,060,339
$5,000 under $10,000 16,475,175 * 6,281 * 8,633 24,800 72,597 646,171 2,190,139 3,281,904 6,390,911
$10,000 under $15,000 29,398,105 959,139 1,257,128 219,275 1,637,724 4,784,238 16,234,265 5,762,489 23,530,605
$15,000 under $20,000 29,184,083 765,326 1,029,206 522,775 4,767,936 5,841,823 19,825,275 5,701,458 45,204,603
$20,000 under $25,000 31,944,817 863,595 1,399,720 757,396 8,051,928 6,976,759 23,685,527 5,849,414 66,342,902
$25,000 under $30,000 29,922,104 745,973 1,166,550 1,064,658 12,199,671 7,272,187 24,684,512 5,743,882 89,963,476
$30,000 under $40,000 58,273,573 1,166,802 1,882,282 3,115,004 40,224,495 16,915,796 57,432,100 11,472,916 243,049,449
$40,000 under $50,000 46,036,478 879,244 1,376,366 3,727,565 54,073,555 16,931,715 57,496,492 9,739,355 277,980,017
$50,000 under $75,000 74,872,452 1,614,263 2,603,059 9,867,860 172,089,968 39,972,343 135,759,532 18,316,130 743,855,438
$75,000 under $100,000 31,475,995 762,845 1,311,256 8,345,505 174,881,793 30,088,384 102,229,368 11,555,430 689,246,832
$100,000 under $200,000 17,472,646 554,472 969,124 11,621,689 327,986,992 37,454,045 127,045,508 13,380,760 1,310,767,155
$200,000 under $500,000 1,854,726 75,534 131,110 3,289,030 157,383,460 9,957,848 24,513,380 3,480,888 818,731,290
$500,000 under $1,000,000 380,728 14,060 24,136 609,927 55,319,098 1,880,388 2,118,184 648,473 382,835,155
$1,000,000 or more 159,205 4,637 8,134 374,803 152,153,135 1,111,436 1,254,833 390,820 1,243,801,387
Nontaxable returns, total 266,964,002 3,287,643 5,185,780 6,993,759 172,174,046 102,761,762 348,639,903 14,285,210 120,504,334
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009
Table 1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income, Tax Year 2007
(All figures are estimates based on samples—money amounts are in thousands of dollars)
Alternative minimum tax Income tax before credits
Size of
adjusted gross
income
Number of Number of
Amount Amount
returns returns
(163) (164) (165) (166)
All returns, total 4,108,964 24,109,512 110,547,299 1,179,538,578
No adjusted gross income 6,169 106,219 7,385 106,312
$1 under $5,000 ** 1,466 ** 2,865 944,870 102,644
$5,000 under $10,000 ** ** 3,806,958 673,345
$10,000 under $15,000 3,836 1,772 6,709,136 2,581,174
$15,000 under $20,000 4,378 4,336 7,863,268 5,516,153
$20,000 under $25,000 3,667 4,821 8,699,981 9,417,412
$25,000 under $30,000 1,999 3,809 8,413,384 13,214,799
$30,000 under $40,000 5,115 8,850 14,210,687 33,603,212
$40,000 under $50,000 7,134 12,879 10,952,695 39,003,074
$50,000 under $75,000 74,106 83,941 19,276,905 109,492,536
$75,000 under $100,000 136,851 192,099 11,700,022 103,806,259
$100,000 under $200,000 956,648 1,929,652 13,430,805 236,213,288
$200,000 under $500,000 2,461,091 12,215,802 3,488,858 199,687,592
$500,000 under $1,000,000 335,677 3,974,004 650,488 105,542,005
$1,000,000 under $1,500,000 49,455 1,057,662 166,210 49,629,119
$1,500,000 under $2,000,000 19,446 560,120 70,665 30,185,317
$2,000,000 under $5,000,000 28,581 1,399,165 108,543 79,963,188
$5,000,000 under $10,000,000 7,927 775,175 28,057 45,283,723
$10,000,000 or more 5,416 1,776,340 18,383 115,517,427
Taxable returns, total 4,096,728 24,094,708 96,269,751 1,166,138,636
No adjusted gross income 5,430 103,397 5,559 103,410
$1 under $5,000 ** 1,430 ** 2,829 926,371 101,601
$5,000 under $10,000 ** ** 3,283,042 639,535
$10,000 under $15,000 3,826 1,769 5,762,743 2,347,836
$15,000 under $20,000 4,373 4,328 5,701,605 4,769,343
$20,000 under $25,000 3,658 4,795 5,849,507 7,769,896
$25,000 under $30,000 * 1,992 * 3,807 5,743,893 11,025,559
$30,000 under $40,000 5,028 8,810 11,472,967 30,616,952
$40,000 under $50,000 5,534 12,220 9,740,232 37,190,595
$50,000 under $75,000 69,976 80,841 18,317,115 107,431,301
$75,000 under $100,000 133,784 189,551 11,558,977 103,363,662
$100,000 under $200,000 954,593 1,925,565 13,383,717 235,838,215
$200,000 under $500,000 2,460,631 12,214,493 3,483,359 199,396,910
$500,000 under $1,000,000 335,652 3,973,850 649,403 105,350,993
$1,000,000 or more 110,820 5,568,452 391,261 320,192,828
Nontaxable returns, total 12,236 14,804 14,277,548 13,399,942
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus
payment and who had no other reason to file.
[2] Other adjustments does not include the foreign housing adjustment.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2009