Table 3.--High Income Individual Tax Returns for 1993, Returns With and Without U.S. Income Tax
and With Income of $200,000 or More Under Alternative Concepts: Distribution of
Returns by Ratio of Adjusted Taxable Income to Income Per Concept
[All figures are estimates based on samples]
Adjusted gross income concept Expanded income concept
Tax status, ratio of adjusted taxable Cumulative Cumulative
income to income per concept Number of Percentage percentage Number of Percentage percentage
returns of total of total returns of total of total
(1) (2) (3) (4) (5) (6)
Total........................................................................................... 993,326 100.0 - 1,043,213 100.0 -
1,022 0.1
Returns without U.S. income tax.................................................................................................................... - 2,392 0.2 -
Returns with U.S. income tax:
Total........................................................................................... 992,304 99.9 100.0 1,040,821 99.8 100.0
Ratio of adjusted taxable income to income per
concept:
187
Under 5 percent........................................................................................................ [1] [1] 1,191 0.1 0.1
749
5 under 10 percent........................................................................................................ 0.1 0.1 5,167 0.5 0.6
1,884
10 under 15 percent........................................................................................................ 0.2 0.3 4,239 0.4 1.0
1,933
15 under 20 percent........................................................................................................ 0.2 0.5 6,172 0.6 1.6
1,244
20 under 25 percent........................................................................................................ 0.1 0.6 4,748 0.5 2.1
1,116
25 under 30 percent........................................................................................................ 0.1 0.7 4,661 0.4 2.5
1,755
30 under 35 percent........................................................................................................ 0.2 0.9 5,697 0.5 3.1
3,207
35 under 40 percent........................................................................................................ 0.3 1.2 7,531 0.7 3.8
2,875
40 under 45 percent........................................................................................................ 0.3 1.5 11,155 1.1 4.9
5,885
45 under 50 percent........................................................................................................ 0.6 2.1 10,468 1.0 5.9
12,575
50 under 60 percent........................................................................................................ 1.3 3.4 32,672 3.1 9.0
51,003
60 under 70 percent........................................................................................................ 5.1 8.5 64,624 6.2 15.2
201,061
70 under 80 percent........................................................................................................ 20.3 28.8 208,645 20.0 35.3
706,829
80 percent or more........................................................................................................ 71.2 100.0 673,850 64.7 100.0
[1] Less than 0.05 percent.
NOTE: Detail may not add to totals because of rounding.
SOURCE: SOI Bulletin, Winter 1996/97, Document 1136 (Rev. 2/97).