Table 2.--2003, Individual Income Tax, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted G
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Taxable income Alternative minimum tax Income tax before cr
Size of adjusted Number of
gross income returns Number Number
of Amount of Amount
returns returns
(1) (2) (3) (4) (5)
130,423,626 101,392,812
All returns........................................................................................................... 4,200,218,439 2,357,975 9,469,803
1,813,840 --
No adjusted gross income........................................................................................................... -- **5,462 **82,427
11,697,628 858,777
$1 under $5,000........................................................................................................... 618,611 ** **
12,503,409 4,833,709
$5,000 under $10,000........................................................................................................... 8,546,531 3,309 4,611
12,002,004 7,183,046
$10,000 under $15,000........................................................................................................... 31,151,196 548 2,679
11,293,967 8,943,234
$15,000 under $20,000........................................................................................................... 60,138,378 2,043 3,615
9,831,150 9,018,184
$20,000 under $25,000........................................................................................................... 90,719,851 1,745 11,697
8,541,753 8,230,217
$25,000 under $30,000...........................................................................................................114,185,800 2,105 9,986
13,957,257 13,724,586
$30,000 under $40,000...........................................................................................................273,848,438 5,090 2,118
10,452,444 10,356,679
$40,000 under $50,000...........................................................................................................286,911,458 12,453 16,980
17,372,492 17,318,859
$50,000 under $75,000...........................................................................................................707,527,353 85,664 86,149
9,542,599 9,528,077 577,227,012
$75,000 under $100,000........................................................................................................... 109,977 185,177
8,878,643 8,864,366 875,871,197
$100,000 under $200,000........................................................................................................... 844,104 1,875,212
1,999,016 1,996,647 482,851,392
$200,000 under $500,000........................................................................................................... **1,285,477 **7,189,154
356,140 355,526 212,835,816
$500,000 under $1,000,000........................................................................................................... ** **
81,695 81,525 88,369,158
$1,000,000 under $1,500,000........................................................................................................... ** **
34,016 33,949 52,503,976
$1,500,000 under $2,000,000........................................................................................................... ** **
48,278 48,175 128,218,696
$2,000,000 under $5,000,000........................................................................................................... ** **
11,168 11,151 68,513,593
$5,000,000 under $10,000,000........................................................................................................... ** **
6,126 6,105
$10,000,000 or more........................................................................................................... 140,179,982 ** **
88,921,904 88,899,370
Taxable returns........................................................................................................... 4,115,059,975 2,348,568 9,465,350
41,501,722 12,493,442
Nontaxable returns........................................................................................................... 85,158,463 9,407 4,453
Tax credits--continued
Credit for the elderly Child tax
Size of adjusted Child care credit or disabled credit [2]
gross income Number Number
of Amount of Amount
returns returns
(10) (11) (12) (13)
6,313,297
All returns........................................................................................................... 3,206,890 123,147 20,257
*106
No adjusted gross income........................................................................................................... *181 83 51
--
$1 under $5,000........................................................................................................... -- -- --
*1,895
$5,000 under $10,000........................................................................................................... *93 21,720 1,681
77,415
$10,000 under $15,000........................................................................................................... 13,073 56,300 13,514
303,172
$15,000 under $20,000........................................................................................................... 96,236 37,091 3,587
450,297
$20,000 under $25,000........................................................................................................... 230,144 *7,954 *1,424
432,091
$25,000 under $30,000........................................................................................................... 245,746 -- --
779,750
$30,000 under $40,000........................................................................................................... 485,180 -- --
694,704
$40,000 under $50,000........................................................................................................... 338,911 -- --
1,454,840
$50,000 under $75,000........................................................................................................... 730,375 -- --
1,021,338
$75,000 under $100,000........................................................................................................... 495,190 -- --
927,293
$100,000 under $200,000........................................................................................................... 481,586 -- --
149,900
$200,000 under $500,000........................................................................................................... 77,088 -- --
**20,496 **13,088
$500,000 under $1,000,000........................................................................................................... -- --
**
$1,000,000 under $1,500,000........................................................................................................... ** -- --
**
$1,500,000 under $2,000,000........................................................................................................... ** -- --
**
$2,000,000 under $5,000,000........................................................................................................... ** -- --
**
$5,000,000 under $10,000,000........................................................................................................... ** -- --
**
$10,000,000 or more........................................................................................................... ** -- --
4,496,403
Taxable returns........................................................................................................... 2,216,247 67,046 10,122
1,816,894
Nontaxable returns........................................................................................................... 990,642 56,101 10,135
Footnotes at end of table.
Payments, by Size of Adjusted Gross Income
Tax credits
Income tax before credits
Total
Number Number
of Amount of Amount
returns returns
(6) (7) (8) (9)
101,412,777 790,005,881 41,091,029 41,995,756
7,779 81,336 4,568 2,848
854,555 74,459 64,723 1,502
4,830,324 867,302 996,411 86,853
7,187,897 3,149,040 1,940,085 398,381
8,943,342 6,631,497 3,479,396 1,226,764
9,017,388 10,645,595 4,146,800 2,371,509
8,231,242 13,929,331 3,631,465 2,893,291
13,724,649 34,740,515 5,509,367 5,002,697
10,361,133 39,565,885 4,643,842 4,931,676
17,321,182 103,640,517 7,612,197 9,384,323
9,530,650 90,257,737 4,745,859 6,004,621
8,868,136 166,934,072 3,385,784 3,591,666
1,997,474 122,410,418 658,748 1,699,502
355,886 61,311,857 165,001 1,131,236
81,622 26,083,344 44,901 532,675
33,995 15,651,059 19,386 335,113
48,246 37,797,164 30,289 896,347
11,162 19,799,764 7,681 486,138
6,116 36,434,988 4,528 1,018,613
88,921,900 780,989,837 28,600,153 32,979,712
12,490,877 9,016,043 12,490,877 9,016,043
Tax credits--continued
Child tax Education
credit [2] credits
Number Number
of Amount of Amount
returns returns
(14) (15) (16) (17)
25,672,254 22,788,025 7,298,185 5,842,966
4,091 2,034 309 420
*960 *83 *2,339 *58
*3,086 *320 125,322 15,393
439,921 53,249 541,296 192,055
1,673,657 507,708 661,880 387,577
2,235,008 1,132,208 593,593 428,163
2,296,293 1,496,585 666,822 534,322
3,789,479 3,173,965 1,183,027 1,003,864
3,317,501 3,457,679 878,707 765,414
6,080,919 6,707,092 1,578,685 1,570,754
3,664,932 4,189,106 1,040,943 943,523
**2,166,409 **2,067,996 25,263 1,424
** ** -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
17,338,044 17,690,764 5,362,713 4,424,306
8,334,211 5,097,261 1,935,514 1,418,723
Table 2.--2003, Individual Income Tax, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted G
--Continued
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Tax credits--continued
Retirement savings Earned income credit used to
Size of adjusted contribution credit Adoption credit offset income tax before credits
gross income Number Number Number
of Amount of Amount of
returns returns returns
(18) (19) (20) (21) (22)
5,296,688 1,034,394
All returns........................................................................................................... 63,980 348,793 3,606,251
*36 *32
No adjusted gross income........................................................................................................... -- -- **
-- --
$1 under $5,000........................................................................................................... -- -- --
52,725 5,671
$5,000 under $10,000........................................................................................................... -- -- **730,940
261,208 71,811
$10,000 under $15,000........................................................................................................... -- -- 501,999
666,654 108,085
$15,000 under $20,000........................................................................................................... -- -- 317,051
1,064,176 210,371
$20,000 under $25,000........................................................................................................... -- -- 781,294
674,969 214,487
$25,000 under $30,000........................................................................................................... *948 *316 1,034,224
1,282,370 204,916
$30,000 under $40,000........................................................................................................... *5,207 *4,202 240,743
1,294,551 219,020
$40,000 under $50,000........................................................................................................... *3,856 *6,259 --
-- --
$50,000 under $75,000........................................................................................................... 17,654 68,097 --
-- --
$75,000 under $100,000........................................................................................................... 17,501 92,380 --
-- --
$100,000 under $200,000........................................................................................................... 18,797 177,468 --
-- --
$200,000 under $500,000........................................................................................................... *7 *51 --
-- --
$500,000 under $1,000,000........................................................................................................... **10 **20 --
-- --
$1,000,000 under $1,500,000........................................................................................................... -- -- --
-- --
$1,500,000 under $2,000,000........................................................................................................... ** ** --
-- --
$2,000,000 under $5,000,000........................................................................................................... -- -- --
-- --
$5,000,000 under $10,000,000........................................................................................................... ** ** --
-- --
$10,000,000 or more........................................................................................................... -- -- --
3,445,878 579,195
Taxable returns........................................................................................................... 33,056 169,417 1,418,787
1,850,811 455,198
Nontaxable returns........................................................................................................... 30,924 179,376 2,187,465
Tax credits--continued
Empowerment zone and
Size of adjusted Foreign tax credit General business credit community renewal credit
gross income Number Number Number
of Amount of Amount of
returns returns returns
(26) (27) (28) (29) (30)
4,145,174 5,805,555
All returns........................................................................................................... 262,738 612,744 22,553
153 4
No adjusted gross income........................................................................................................... -- -- **
60,472 877
$1 under $5,000........................................................................................................... *952 *484 --
56,848 1,339
$5,000 under $10,000........................................................................................................... *952 *763 --
91,625 4,285
$10,000 under $15,000........................................................................................................... *1,855 *111 **
121,548 7,285
$15,000 under $20,000........................................................................................................... *3,793 *1,179 --
125,499 11,669
$20,000 under $25,000........................................................................................................... *1,646 *818 **1,677
135,275 15,254
$25,000 under $30,000........................................................................................................... *4,414 *3,503 *952
266,959 23,016
$30,000 under $40,000........................................................................................................... 12,387 15,349 *31
277,975 45,887
$40,000 under $50,000........................................................................................................... 29,793 30,731 *927
714,453 142,623
$50,000 under $75,000........................................................................................................... 54,785 56,616 *1,512
596,340 154,614
$75,000 under $100,000........................................................................................................... 43,167 69,299 *1,420
969,025 610,781
$100,000 under $200,000........................................................................................................... 60,470 78,771 4,521
492,683 1,359,371
$200,000 under $500,000........................................................................................................... 22,433 42,694 **8,791
141,698 864,583
$500,000 under $1,000,000........................................................................................................... 12,482 57,585 **
39,257 390,996
$1,000,000 under $1,500,000...........................................................................................................5,000 38,393 1,188
17,137 261,491
$1,500,000 under $2,000,000...........................................................................................................2,293 23,379 665
27,092 683,036
$2,000,000 under $5,000,000...........................................................................................................4,209 79,556 579
6,972 383,264 1,225
$5,000,000 under $10,000,000........................................................................................................... 41,227 174
4,162 845,180
$10,000,000 or more........................................................................................................... 880 72,285 114
3,960,953 5,705,137
Taxable returns........................................................................................................... 241,515 580,801 20,661
184,220 100,418
Nontaxable returns........................................................................................................... 21,223 31,943 1,892
Footnotes at end of table.
Payments, by Size of Adjusted Gross Income
ntinued Tax credits--contin
Earned income credit used to
offset income tax before credits Minimum tax credit
Number
Amount of Amount
returns
(23) (24) (25)
926,381 250,605 916,538
** ** **
-- **4 **
**60,050 -- --
40,374 *359 *63
99,890 *1,348 *288
330,932 *44 *13
345,902 2,030 1,904
49,233 7,221 4,334
-- 11,242 13,933
-- 42,796 34,902
-- 33,439 37,496
-- 95,110 127,936
-- 36,152 173,803
-- 12,408 180,410
-- 3,683 85,195
-- 1,548 39,338
-- 2,307 112,837
-- 576 48,115
-- 338 55,972
339,709 234,315 838,766
586,671 16,290 77,772
ntinued
Empowerment zone and Nonconventional source
community renewal credit fuel credit
Number
Amount of Amount
returns
(31) (32) (33)
83,449 6,435 18,406
** -- --
-- -- --
-- *952 *25
** -- --
-- -- --
**1,654 -- --
*1,077 -- --
*60 *209 *4
*3,695 *3 *[1]
*2,159 *927 *4,594
*2,037 *2,069 *5,455
17,431 *1,334 *548
**27,005 **940 **7,782
** ** **
3,672 ** **
5,497 ** **
10,983 ** **
4,663 ** **
3,515 ** **
81,324 5,479 18,270
2,126 *956 *136
Table 2.--2003, Individual Income Tax, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted G
--Continued
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Tax credits--continued
Rate reduction New York liberty
Size of adjusted credit zone credit Other tax credits
gross income Number Number Number
of Amount of Amount of
returns returns returns
(34) (35) (36) (37) (38)
429,516 141,133
All returns........................................................................................................... 2,665 55,466 63,939
-- --
No adjusted gross income........................................................................................................... *14 *77 --
-- --
$1 under $5,000........................................................................................................... -- -- --
21,571 1,519
$5,000 under $10,000........................................................................................................... -- -- --
42,472 8,300
$10,000 under $15,000........................................................................................................... -- -- *1,992
64,370 14,257
$15,000 under $20,000........................................................................................................... -- -- *1,990
74,737 22,486
$20,000 under $25,000........................................................................................................... -- -- *1,990
73,025 27,028
$25,000 under $30,000........................................................................................................... -- -- *2,252
56,562 22,820
$30,000 under $40,000........................................................................................................... -- -- *4,019
34,102 14,299
$40,000 under $50,000........................................................................................................... -- -- *8,819
37,645 17,575
$50,000 under $75,000........................................................................................................... -- -- 23,793
** **
$75,000 under $100,000........................................................................................................... -- -- *10,492
**20,400 **10,479
$100,000 under $200,000........................................................................................................... *618 *5,675 4,981
4,014 2,045
$200,000 under $500,000........................................................................................................... **2,033 **49,715 **2,426
273 142
$500,000 under $1,000,000........................................................................................................... ** ** **
183 103
$1,000,000 under $1,500,000........................................................................................................... ** ** 563
*33 *17
$1,500,000 under $2,000,000........................................................................................................... ** ** 144
98 46
$2,000,000 under $5,000,000........................................................................................................... ** ** 288
24 12
$5,000,000 under $10,000,000........................................................................................................... ** ** 116
*9 *5
$10,000,000 or more........................................................................................................... ** ** 76
343,141 119,496
Taxable returns........................................................................................................... 2,534 54,105 56,479
86,375 21,637
Nontaxable returns........................................................................................................... 131 1,361 7,419
All other taxes
Penalty tax on qualified
Size of adjusted Total retirement plans Self-employment tax
gross income Number Number Number
of Amount of Amount of
returns returns returns
(44) (45) (46) (47) (48)
20,670,346 44,100,605
All returns........................................................................................................... 4,877,670 3,407,940 15,373,279
236,137 381,795
No adjusted gross income........................................................................................................... 33,101 31,814 194,493
1,236,100 613,873
$1 under $5,000........................................................................................................... 72,211 12,276 1,134,825
1,869,471 1,640,965
$5,000 under $10,000........................................................................................................... 130,696 32,784 1,666,803
1,837,483 2,198,308
$10,000 under $15,000........................................................................................................... 229,026 56,932 1,519,494
1,338,962 1,920,598
$15,000 under $20,000........................................................................................................... 249,669 85,313 1,046,115
1,199,673 1,793,177
$20,000 under $25,000........................................................................................................... 290,358 85,601 888,593
1,074,738 1,746,335
$25,000 under $30,000........................................................................................................... 297,199 107,810 774,006
1,886,151 3,190,466
$30,000 under $40,000........................................................................................................... 577,557 261,608 1,304,893
1,685,796 2,864,850
$40,000 under $50,000........................................................................................................... 577,212 313,723 1,105,035
3,214,937 6,367,836
$50,000 under $75,000........................................................................................................... 1,106,887 767,789 2,094,086
1,988,414 4,921,273
$75,000 under $100,000........................................................................................................... 671,471 580,750 1,283,228
2,167,741 8,538,229
$100,000 under $200,000........................................................................................................... 558,449 854,778 1,562,101
706,803 5,027,446
$200,000 under $500,000........................................................................................................... 73,779 174,550 601,733
144,292 1,388,052
$500,000 under $1,000,000........................................................................................................... 6,936 35,068 127,811
36,157 470,425
$1,000,000 under $1,500,000........................................................................................................... 1,605 3,595 30,986
15,021 234,863
$1,500,000 under $2,000,000........................................................................................................... 566 649 12,712
22,929 431,798
$2,000,000 under $5,000,000........................................................................................................... 718 1,457 18,880
5,967 170,101
$5,000,000 under $10,000,000........................................................................................................... 158 293 4,765
3,572 200,213
$10,000,000 or more........................................................................................................... 74 1,149 2,721
13,691,375 35,266,480
Taxable returns........................................................................................................... 3,926,626 3,087,370 9,439,980
6,978,971 8,834,125
Nontaxable returns........................................................................................................... 951,045 320,570 5,933,299
Footnotes at end of table.
Payments, by Size of Adjusted Gross Income
Income tax after credits Total income tax
Other tax credits
Number Number
Amount of Amount of Amount
returns returns
(39) (40) (41) (42) (43)
125,645 88,921,898 748,010,125 88,921,904 748,017,488
-- 4,518 78,488 4,522 78,578
-- 835,922 72,958 835,922 72,958
-- 4,116,242 780,450 4,116,242 780,450
*578 6,042,925 2,750,659 6,042,925 2,750,659
*673 6,304,103 5,404,733 6,304,103 5,404,733
*1,369 6,095,228 8,274,086 6,095,228 8,274,086
*1,228 6,092,090 11,036,040 6,092,090 11,036,040
*3,917 11,856,081 29,737,818 11,856,081 29,737,818
*12,137 9,668,366 34,634,209 9,668,366 34,635,213
34,436 17,024,921 94,256,193 17,024,921 94,256,193
*9,471 9,486,123 84,253,116 9,486,123 84,253,116
6,535 8,861,764 163,342,405 8,861,764 163,342,407
**3,261 1,996,787 120,710,917 1,996,787 120,711,552
** 355,749 60,180,621 355,750 60,180,642
4,468 81,587 25,550,668 81,588 25,551,466
1,629 33,984 15,315,946 33,984 15,316,006
3,074 48,235 36,900,818 48,235 36,905,426
4,758 11,160 19,313,626 11,160 19,313,636
38,113 6,114 35,416,375 6,114 35,416,509
110,592 88,921,898 748,010,125 88,921,904 748,017,488
14,989 -- -- -- --
All other taxes
Social Security taxes
Self-employment tax on tip income Household employment tax
Number Number
Amount of Amount of Amount
returns returns
(49) (50) (51) (52) (53)
39,574,991 557,717 148,746 240,601 810,442
318,967 2,265 641 8,943 29,003
571,178 38,327 3,431 3,078 26,650
1,572,685 73,839 16,060 6,175 19,360
2,106,695 91,294 19,923 5,680 14,597
1,816,318 47,629 13,324 1,420 4,046
1,691,221 39,429 9,054 1,925 5,653
1,600,597 17,623 1,443 10,095 32,156
2,904,992 34,861 7,289 5,059 15,198
2,531,264 28,359 8,051 6,159 11,203
5,526,364 70,016 24,786 11,858 42,859
4,272,013 51,235 17,939 19,879 47,025
7,543,444 57,603 19,759 60,967 109,959
4,627,030 4,823 6,895 58,593 201,723
1,261,815 *359 *17 20,227 83,961
426,262 *16 *1 7,284 38,995
210,196 *8 *3 3,390 19,783
343,365 *24 *130 6,229 49,163
117,623 *7 *1 2,067 23,866
132,961 -- -- 1,574 35,241
31,288,581 355,729 99,830 205,454 635,791
8,286,410 201,988 48,916 35,147 174,651
Table 2.--2003, Individual Income Tax, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted G
--Continued
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Tax payments
Earned income credit used to Total tax liability
Size of adjusted offset all other taxes Total
gross income Number Number Number
of Amount of Amount of
returns returns returns
(54) (55) (56) (57) (58)
4,401,160 3,718,355
All returns........................................................................................................... 92,452,597 787,584,165 119,752,616
98,436 46,694
No adjusted gross income........................................................................................................... 191,343 395,368 628,490
611,301 208,300
$1 under $5,000........................................................................................................... 1,796,813 473,980 8,689,788
1,239,775 868,902
$5,000 under $10,000........................................................................................................... 4,864,318 1,541,706 10,061,229
951,961 1,162,128
$10,000 under $15,000........................................................................................................... 6,452,966 3,768,562 10,249,006
547,061 688,286
$15,000 under $20,000........................................................................................................... 6,602,221 6,562,851 10,384,105
464,383 468,123
$20,000 under $25,000........................................................................................................... 6,348,295 9,470,045 9,395,149
320,403 222,472
$25,000 under $30,000........................................................................................................... 6,311,505 12,410,318 8,314,824
167,841 53,450
$30,000 under $40,000........................................................................................................... 12,098,206 32,660,654 13,695,219
-- --
$40,000 under $50,000........................................................................................................... 9,795,837 37,394,513 10,324,665
-- --
$50,000 under $75,000........................................................................................................... 17,089,452 100,548,615 17,208,121
-- --
$75,000 under $100,000........................................................................................................... 9,500,422 89,164,150 9,466,670
-- --
$100,000 under $200,000...........................................................................................................8,866,639 171,875,268 8,820,745
-- --
$200,000 under $500,000...........................................................................................................1,997,560 125,738,999 1,981,436
-- --
$500,000 under $1,000,000...........................................................................................................355,873 61,568,694 353,011
-- -- 81,620
$1,000,000 under $1,500,000........................................................................................................... 26,021,891 81,206
-- -- 33,996
$1,500,000 under $2,000,000........................................................................................................... 15,550,870 33,827
-- -- 48,250
$2,000,000 under $5,000,000........................................................................................................... 37,337,224 47,901
-- -- 11,162
$5,000,000 under $10,000,000........................................................................................................... 19,483,737 11,128
-- --
$10,000,000 or more........................................................................................................... 6,120 35,616,721 6,098
-- --
Taxable returns........................................................................................................... 88,876,228 783,255,867 86,546,803
4,401,160 3,718,355
Nontaxable returns........................................................................................................... 3,576,369 4,328,298 33,205,813
4 4
Tax payments--continued
Payments with request for Excess Social Security
Size of adjusted Estimated tax payments extension of filing time taxes withheld
gross income Number Number Number
of Amount of Amount of
returns returns returns
(62) (63) (64) (65) (66)
11,576,213 182,906,911
All returns........................................................................................................... 1,333,579 38,303,188 1,121,141
137,699 1,071,048
No adjusted gross income........................................................................................................... 21,307 178,734 5,141
241,321 272,199
$1 under $5,000........................................................................................................... 54,924 38,865 *3,985
401,879 545,468
$5,000 under $10,000........................................................................................................... 41,642 37,269 *2,220
665,031 971,845
$10,000 under $15,000........................................................................................................... 46,328 72,868 *397
708,973 1,424,174
$15,000 under $20,000........................................................................................................... 41,463 72,082 *3
655,111 1,538,344
$20,000 under $25,000........................................................................................................... 36,205 73,655 *371
564,434 1,569,796
$25,000 under $30,000........................................................................................................... 58,266 148,197 *1,993
1,074,237 3,693,187
$30,000 under $40,000........................................................................................................... 73,395 159,459 *2,270
982,530 4,158,041
$40,000 under $50,000........................................................................................................... 73,175 252,720 *3,751
1,910,178 11,198,023
$50,000 under $75,000........................................................................................................... 177,748 737,214 18,557
1,270,302 10,585,926
$75,000 under $100,000........................................................................................................... 121,610 620,961 187,742
1,809,163 28,263,183
$100,000 under $200,000........................................................................................................... 270,998 2,671,724 606,080
826,425 36,385,311
$200,000 under $500,000........................................................................................................... 198,258 5,162,644 228,813
202,649 22,545,961
$500,000 under $1,000,000........................................................................................................... 61,751 3,892,869 38,384
53,724 10,699,202 20,714
$1,000,000 under $1,500,000........................................................................................................... 2,452,025 9,218
23,757 6,886,461
$1,500,000 under $2,000,000...........................................................................................................9,856 1,668,457 3,781
35,176 16,506,900 17,365
$2,000,000 under $5,000,000........................................................................................................... 5,468,938 6,006
8,604 8,835,387 5,115
$5,000,000 under $10,000,000........................................................................................................... 3,801,732 1,533
5,020 15,756,456
$10,000,000 or more........................................................................................................... 3,460 10,792,777 896
10,032,130 177,991,629
Taxable returns........................................................................................................... 1,156,135 37,847,194 1,106,070
1,544,083 4,915,282
Nontaxable returns........................................................................................................... 177,444 455,994 15,071
Footnotes at end of table.
Payments, by Size of Adjusted Gross Income
Tax payments Tax payments--conti
Total Income tax withheld
Number
Amount of Amount
returns
(59) (60) (61)
926,773,295 114,861,706 703,758,484
2,705,869 496,947 1,355,623
1,859,798 8,453,843 1,544,491
5,200,393 9,715,773 4,609,530
9,342,306 9,725,668 8,289,794
14,429,716 9,903,050 12,924,991
18,108,575 9,011,239 16,491,307
21,414,302 7,990,087 19,684,823
49,396,663 13,186,468 45,528,929
52,420,480 9,963,145 47,997,249
128,303,386 16,645,593 116,339,686
109,060,500 9,149,254 97,766,156
189,932,938 8,401,652 158,259,780
127,082,434 1,766,008 84,975,952
61,430,068 302,766 34,864,276
25,933,115 67,112 12,747,548
15,656,713 28,079 7,085,389
37,655,070 40,241 15,654,094
20,130,977 9,566 7,485,919
36,709,990 5,215 10,152,949
890,965,464 82,826,982 673,458,968
35,807,831 32,034,723 30,299,516
ontinued
Excess Social Security Credit for Federal tax on
taxes withheld gasoline and special fuels
Number
Amount of Amount
returns
(67) (68) (69)
1,566,411 349,860 82,154
9,679 27,439 7,114
*1,113 20,881 3,130
*96 16,176 4,083
*166 25,897 7,634
*3 24,069 5,576
*85 16,580 2,946
*2,752 25,035 5,046
*762 41,006 12,377
*2,287 33,382 5,288
10,354 60,566 10,126
70,158 31,002 9,021
725,137 20,315 4,251
536,241 5,279 3,673
125,192 1,126 424
33,809 297 227
14,898 205 272
23,087 345 323
6,491 126 333
4,103 134 310
1,549,454 217,776 51,255
16,957 132,084 30,899
Table 2.--2003, Individual Income Tax, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted G
--Continued
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Tax payments--continued
Credit from regulated Additional child Health insurance
Size of adjusted investment companies tax credit credit
gross income Number Number Number
of Amount of Amount of
returns returns returns
(70) (71) (72) (73) (74)
12,717 123,633
All returns........................................................................................................... 12,570,455 9,112,716 17,834
**8 **83,671
No adjusted gross income........................................................................................................... 171,506 249,992 --
-- --
$1 under $5,000........................................................................................................... 38,367 22,184 --
-- --
$5,000 under $10,000........................................................................................................... 105,375 52,553 *1,990
** **
$10,000 under $15,000........................................................................................................... 2,543,977 617,600 --
** **
$15,000 under $20,000........................................................................................................... 3,016,449 1,855,326 *1,900
*367 *143
$20,000 under $25,000........................................................................................................... 2,353,986 1,960,575 *2,991
*1,992 *279
$25,000 under $30,000........................................................................................................... 1,643,519 1,682,645 *2,023
-- --
$30,000 under $40,000........................................................................................................... 1,715,323 1,720,951 *2,950
*2,875 *2,212
$40,000 under $50,000........................................................................................................... 661,456 610,965 *1,154
*930 *763
$50,000 under $75,000........................................................................................................... 274,884 275,318 *1,881
*2,684 *504
$75,000 under $100,000........................................................................................................... 38,007 56,318 *2,744
**3,534 **26,958
$100,000 under $200,000........................................................................................................... 7,606 8,289 *148
** **
$200,000 under $500,000........................................................................................................... -- -- *40
*104 *1,346
$500,000 under $1,000,000........................................................................................................... -- -- --
*74 *305
$1,000,000 under $1,500,000........................................................................................................... -- -- --
*44 *1,231
$1,500,000 under $2,000,000........................................................................................................... -- -- *8
68 1,710
$2,000,000 under $5,000,000........................................................................................................... -- -- *6
18 1,115
$5,000,000 under $10,000,000........................................................................................................... -- -- --
19 3,395
$10,000,000 or more........................................................................................................... -- -- --
12,339 39,784
Taxable returns........................................................................................................... 61,115 49,775 14,691
378 83,848
Nontaxable returns........................................................................................................... 12,509,340 9,062,942 *3,144
Overpayment--continued
Size of adjusted Refunded Credit to 2004 estimated tax
gross income Number Number
of Amount of
returns returns
(80) (81) (82)
All returns........................................................................................................... 102,004,984 219,751,889 5,199,186
No adjusted gross income........................................................................................................... 703,412 2,323,112 66,716
$1 under $5,000........................................................................................................... 9,012,024 3,322,406 130,381
$5,000 under $10,000........................................................................................................... 10,240,555 10,967,119 154,142
$10,000 under $15,000........................................................................................................... 10,058,892 17,149,240 254,693
$15,000 under $20,000........................................................................................................... 9,614,609 18,629,279 306,397
$20,000 under $25,000........................................................................................................... 8,333,594 16,068,281 304,508
$25,000 under $30,000........................................................................................................... 7,201,560 13,317,493 260,437
$30,000 under $40,000........................................................................................................... 11,388,150 20,834,022 483,298
$40,000 under $50,000........................................................................................................... 8,297,855 17,712,936 418,624
$50,000 under $75,000........................................................................................................... 13,193,200 33,375,321 780,191
$75,000 under $100,000........................................................................................................... 7,236,080 24,066,744 559,118
$100,000 under $200,000........................................................................................................... 5,741,750 26,254,717 873,448
$200,000 under $500,000........................................................................................................... 831,798 8,654,225 416,083
$500,000 under $1,000,000........................................................................................................... 108,740 2,985,294 113,311
$1,000,000 under $1,500,000...........................................................................................................20,635 990,162 31,372
$1,500,000 under $2,000,000........................................................................................................... 8,148 544,634 14,626
$2,000,000 under $5,000,000...........................................................................................................10,594 1,174,060 22,146
$5,000,000 under $10,000,000...........................................................................................................2,224 569,261 5,952
$10,000,000 or more........................................................................................................... 1,163 813,583 3,743
Taxable returns........................................................................................................... 67,129,776 145,316,025 4,554,992
Nontaxable returns........................................................................................................... 34,875,208 74,435,864 644,194
* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to prevent disclosure of specific taxpayer information.
[1] Less than $500.
[2] Excludes refundable portion, which totaled $9.1 billion for 2003 (see note on Figure G).
NOTE: Detail may not add to totals because of rounding.
Payments, by Size of Adjusted Gross Income
Overpayment
Health insurance Earned income credit,
credit refundable portion Total
Number Number
Amount of Amount of Amount
returns returns
(75) (76) (77) (78) (79)
32,514 19,162,460 34,012,332 105,361,848 254,553,541
-- 120,306 112,517 753,043 2,828,953
-- 2,580,208 1,700,880 9,104,172 3,423,119
*3,946 4,345,149 6,728,879 10,339,059 11,088,447
-- 3,583,238 10,333,287 10,202,639 17,382,528
*2,890 3,244,821 8,248,838 9,768,688 18,949,780
*2,096 2,826,136 4,729,982 8,527,248 16,366,636
*3,409 1,745,481 1,843,617 7,358,024 13,636,450
*1,949 717,120 314,332 11,688,158 21,485,158
*2,684 -- -- 8,548,907 18,420,886
*7,221 -- -- 13,692,855 35,113,618
*7,775 -- -- 7,603,981 25,542,881
*471 -- -- 6,319,280 31,232,535
*49 -- -- 1,148,673 14,624,920
-- -- -- 198,520 7,096,746
-- -- -- 46,907 3,034,186
*5 -- -- 20,496 1,922,007
*19 -- -- 29,505 4,738,568
-- -- -- 7,349 2,669,636
-- -- -- 4,347 4,996,488
27,180 -- -- 70,092,196 178,685,247
*5,334 19,162,460 34,012,332 35,269,653 75,868,294
ontinued
Tax due at time of filing Predetermined estimated
Credit to 2004 estimated tax tax penalty
Number Number
Amount of Amount of Amount
returns returns
(83) (84) (85) (86) (87)
34,801,652 21,072,333 73,741,408 4,829,886 619,485
505,841 127,785 175,854 21,802 1,600
100,713 1,245,411 320,906 18,617 950
121,328 1,295,371 671,954 161,333 5,324
233,289 1,384,149 901,747 188,633 7,620
320,500 1,311,434 1,085,283 184,959 9,915
298,355 1,250,672 1,188,282 222,873 13,063
318,957 1,152,383 1,268,317 225,623 12,387
651,135 2,226,746 2,962,779 503,327 31,127
707,950 1,884,425 2,924,164 437,024 29,500
1,738,297 3,653,872 7,226,963 929,033 67,554
1,476,137 1,925,100 5,650,515 592,233 50,064
4,977,818 2,545,269 13,296,675 869,808 124,731
5,970,695 842,237 13,401,681 355,634 120,197
4,111,452 155,818 7,294,730 78,923 59,358
2,044,024 34,192 3,145,347 18,241 22,385
1,377,373 13,385 1,828,209 7,639 12,045
3,564,509 18,553 4,447,051 10,794 26,329
2,100,375 3,779 2,033,430 2,291 11,034
4,182,905 1,752 3,917,520 1,096 14,301
33,369,221 18,744,508 71,565,718 4,372,966 596,018
1,432,431 2,327,824 2,175,690 456,920 23,468