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					Table 2. Individual Income and Tax Data, by State
And Size of Adjusted Gross Income, Tax Year 2007*
[Money amounts are in thousands of dollars]

                                                                                                                      Size of adjusted gross income

                                              Item                    All returns                           $50,000             $75,000           $100,000
                                                                                           Under                                                                      $200,000
                                                                                                             under               under             under
                                                                                         $50,000 [1]                                                                   or more
                                                                                                            $75,000            $100,000           $200,000

                                                                          (1)                (2)              (3)                  (4)                 (5)               (6)
                                       CALIFORNIA
Number of returns                                                        17,601,109         11,561,096        2,186,100            1,338,397            1,824,003          691,513
   Number of joint returns                                                6,281,625          2,411,640        1,036,325              852,735            1,415,141          565,784
   Number with paid preparer's signature                                 11,094,370          6,997,613        1,447,334              890,168            1,224,324          534,931
Number of exemptions                                                     35,716,821         20,451,814        5,029,889            3,339,237            4,966,868        1,929,013
Adjusted gross income (AGI) [2]                                       1,109,534,361        202,501,806      134,334,307          115,792,522          246,809,578      410,096,149
   Salaries and wages in AGI: [3] Number                                 13,889,995          8,629,417        1,897,129            1,167,470            1,617,654          578,325
      Amount                                                           748,653,989         183,524,602      106,476,615           89,520,043          186,578,953      182,553,777
   Taxable interest: Number                                               7,814,537          3,254,341        1,332,429            1,000,534            1,569,298          657,935
      Amount                                                             38,044,936          6,851,308        3,268,666            2,927,339            6,472,208       18,525,416
   Ordinary dividends: Number                                             3,567,833          1,208,788          525,406              448,327             867,312           518,000
      Amount                                                             30,514,280          2,891,955        1,752,094            1,759,349            4,785,444       19,325,439
   Business or profession net income (less loss): Number                  3,029,716          1,802,587          371,386              261,843             409,876           184,024
      Amount                                                             47,346,687         12,637,506        4,801,307            4,040,204           10,162,035       15,705,634
   Number of farm returns                                                       69,837             26,996            9,510                8,010              14,331            10,990
   Net capital gain (less loss) in AGI: Number                            3,209,841          1,070,764          446,841              386,807             787,682           517,747
      Amount                                                           118,594,582           4,332,909        1,719,132            2,104,585            8,193,173      102,244,782
   Taxable individual retirement arrangements distributions: Number       1,029,729            436,843          184,499              139,527             194,757               74,103
      Amount                                                             15,780,768          3,182,997        2,211,670            2,253,738            4,696,259        3,436,107
   Taxable pensions and annuities in AGI: Number                          2,419,022          1,163,597          420,050              298,733             406,893           129,749
      Amount                                                             52,298,000         13,617,039        9,442,235            8,420,805           14,616,486        6,201,434
   Unemployment compensation: [4] Number                                  1,105,727            730,741          159,666                  90,041          102,752               22,527
      Amount                                                              4,703,206          3,001,502          702,237              396,949             479,047           123,472
   Taxable Social Security benefits in AGI: Number                        1,540,933            581,802          337,757              227,137             278,808           115,429
      Amount                                                             17,675,061          2,905,523        4,240,265            3,526,352            4,729,874        2,273,047
   Self-employment retirement plans: Number                                 191,547                24,509           18,410               19,325              59,212            70,091
      Amount                                                              3,981,604            175,392          183,861              227,550             990,209         2,404,591
Total itemized deductions: [5] Number                                     6,496,909          1,913,440        1,241,316            1,018,510            1,645,260          678,383
   Amount                                                              235,683,265          41,739,730       30,980,250           28,559,017           60,674,663       73,729,605
   State and local income taxes: Number                                   5,076,509            998,457          968,457              892,438            1,557,010          660,147
      Amount                                                             54,337,063          1,673,220        2,749,181            3,675,306           11,565,215       34,674,141
   State and local general sales tax: Number                              1,302,772            807,978          266,512              123,970                 86,787            17,525
      Amount                                                              1,963,040            757,423          482,022              294,973             333,132               95,490
   Real estate taxes: Number                                              5,344,121          1,397,308        1,007,108              852,380            1,465,166          622,159
      Amount                                                             24,826,864          4,532,197        3,440,576            3,302,395            7,231,950        6,319,747
   Taxes paid: Number                                                     6,489,678          1,902,544        1,242,872            1,019,557            1,646,287          678,418
      Amount                                                             86,525,027          9,815,049        7,713,225            7,628,254           19,789,909       41,578,590
   Mortgage interest paid: Number                                         5,221,487          1,420,562          994,197              830,652            1,402,423          573,653
      Amount                                                           107,530,993          23,909,592       17,609,256           15,016,604           30,197,726       20,797,815
   Contributions: Number                                                  5,166,814          1,196,872        1,005,427              863,260            1,473,651          627,604
      Amount                                                             24,547,592          2,082,509        2,205,286            2,208,324            5,073,126       12,978,345
Taxable income: Number                                                   12,683,536          6,735,606        2,120,106            1,323,147            1,815,602          689,075
   Amount                                                              748,218,862          90,243,369       79,780,985           73,404,079          167,885,761      336,904,666
Total tax credits: [6] Number                                             5,249,871          2,617,092          889,095              627,118             795,080           321,486
   Amount                                                                 6,288,847          1,921,919        1,259,113              962,999             853,620         1,291,197
   Residential energy tax credit: Number                                    267,401                39,256           49,644               49,412              94,650            34,439
      Amount                                                                    84,980              9,906           13,899               14,532              30,921            15,722
   Child tax credit: Number                                               3,024,890          1,531,710          652,738              435,735             404,561                 146
      Amount                                                              3,466,146          1,231,961          989,026              711,382             533,662                 118
   Child and dependent care credit: Number                                  716,269            236,746          132,143              107,533             184,605               55,242
      Amount                                                                410,893            135,197              76,313               63,490          106,568               29,324
Earned income credit: [7] Number                                          2,729,208          2,729,208                   0                   0                   0                 0
   Amount                                                                 5,311,267          5,311,266                   0                   0                   0                 0
   Excess earned income credit (refundable): [8] Number                   2,309,375          2,309,375                   0                   0                   0                 0
      Amount                                                              4,439,094          4,439,095                   0                   0                   0                 0
Alternative minimum tax: Number                                             741,735                 3,964           11,335               19,399          177,336           529,701
      Amount                                                              5,567,790                31,887           14,914               33,649          389,128         5,098,213
Income tax: [9] Number                                                   11,110,630          5,364,665        1,962,269            1,286,369            1,807,619          689,708
   Amount                                                              148,426,227           9,256,461       10,516,714           10,452,563           29,572,765       88,627,724
Total tax liability: [10] Number                                         12,308,263          6,476,041        2,024,664            1,303,358            1,813,794          690,406
   Amount                                                              156,817,840          12,017,294       11,490,214           11,255,809           31,262,561       90,791,961
Tax due at time of filing: [11] Number                                    3,625,959          1,716,214          570,480              365,303             624,564           349,398
   Amount                                                                17,969,742          1,911,765        1,289,088            1,097,461            3,120,763       10,550,666
Overpayments refunded: [12] Number                                       12,093,052          8,282,367        1,553,914              925,488            1,104,311          226,972
Amount   32,777,427   15,265,989   4,636,207   3,503,387   5,614,168   3,757,678
* - Data for Tax Year 2007 includes returns that were filed by individuals only to
receive the economic stimulus payment and who had no other reason to file.
This may affect the data for various items shown in the table such as the total
number of returns filed (including joint and paid preparer returns), number of
exemptions, salaries and wages, and adjusted gross income.

** - Not shown to avoid disclosure of information about specific taxpayers.
However, the data are combined with data in an adjacent size class, as
appropriate, and included in the appropriate totals.

[1] Includes returns with adjusted gross deficit.
[2] Less deficit.

[3] "Number," here, and elsewhere in Table 2, represents number of returns,
unless otherwise specified.

[4] Includes the Alaskan permanent fund, reported by residents of Alaska on
Forms 1040A and 1040EZ's. This fund only applies to statistics in the U.S. totals,
and the state of Alaska.
[5] "Itemized deductions" include any amounts reported by the taxpayer, even if
they could not be used in computing "taxable income," the base on which the
regular income tax was computed. Thus, total itemized deductions include
amounts that did not have to be reported by taxpayers with no "adjusted gross
income." (Adjusted gross income is the total from which these deductions would
normally be subtracted.) In addition, if standard and itemized deductions were
both reported on a tax return, the form of deduction actually used in computing
income tax was the one used for the statistics. Therefore, if the standard
deduction was the form of deduction used, the total reported for itemized
deductions was excluded from the statistics. However, the component
deductions were not similarly excluded. As a result, the number of returns and
related amounts for the component deductions are slightly overstated in relation
to the grand total shown for itemized deductions. These components are also
overstated in relation to the total because there was a statutory limitation on the
total of itemized deductions that could be claimed by certain high-income
taxpayers. This limitation did not affect the component deductions, the sum
of which therefore exceeded the total used in computing income tax.

[6] Unlike Table 1, Table 2's "Total tax credits" excludes the "earned income
credit" which is shown separately below in the table.
[7] "Earned income credit" includes both the refundable and non-refundable
portions. The non-refundable portion could reduce income tax and certain
related taxes to zero. The earned income credit amounts in excess of total tax
liability, or amounts when there was no tax liability at all, were refundable. See
footnote 8 below for explanation of the refundable portion of the earned income
credit.

[8] The refundable portion of the "earned income credit" equals "total income tax"
minus the "earned income credit". If the result is negative, this amount is considered
the refundable portion.
[9] "Income tax" is in general, the same as "income tax after credits" which was
redefined in Tax Year 2000 to include the "alternative minimum tax (AMT)". Table
2 "Income tax" differs from "total income tax" (in Tables 1 and 3) in that Table 2
"Income tax" is after the subtraction of all tax credits except the earned income
credit. See footnotes 7 and 8 above, for an explanation of the treatment of the
earned income credit. "Income tax" reflects the amount reported on the tax return
and is, therefore, before any examination or enforcement activities by the Internal
Revenue Service. It represents the tax filer reported income tax liability that was
payable to the U.S. Department of the Treasury.

[10] For Table 2, "Total tax liability" differs from "Income tax," in that "Total tax
liability" includes the taxes from recapture of certain prior-year credits, tax
applicable to individual retirement arrangements (IRA's), Social Security taxes on
self-employment income and on certain tip income, advanced earned income
payments, household employment taxes, and certain "other taxes" listed in the
Form 1040 instructions.

[11] Reflects payments to or withholdings made to "Total tax liability" (footnote
10). The amount the tax filer owes when the income tax return is filed.

[12] The amount of overpayments the tax filer requested to have refunded.

[13] Includes, for example, returns filed from Army Post
Office and Fleet Post Office addresses by members of the armed forces
stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by
residents of Puerto Rico with income from sources outside Puerto Rico or with
income earned as U.S. government employees.

NOTE: This table presents aggregates of all returns filed and processed through
the Individual Master File (IMF) system during Calendar Year 2008, including any
returns filed for tax years preceding 2007.

In general, during administrative or Master File processing, taxpayer reporting
discrepancies are corrected only to the extent necessary to verify the total tax
liability reported. Most of the other corrections to the taxpayer records used for
these statistics could not be made because of time and resource constraints.
The statistics in Table 2 should, therefore, be used with the knowledge that some
of the data have not been perfected or edited for statistical purposes and that
U.S. totals in this table may not be altogether comparable to U.S. totals in Tables
1 and 3, as a result. Also, see footnote 13, above for differences in tax return
coverage, which affects U.S. totals in this table.
Classification by State was usually based on the taxpayer's home address.
However, some taxpayers may have used the address of a tax lawyer, or
accountant, or the address of a place of business; moreover, such addresses
could each have been located in a State other than the State in which the
taxpayer resided.

For explanation of the tax law changes which could affect the year-to-year
analysis of data, refer to the respective years' "Individual Income Tax Returns,
Preliminary Data" article published in the SOI Spring Bulletin. For further
explanation of the tax terms, refer to the respective years' "Individual Income Tax
Returns," Publication 1304.

Note: Detail may not add to totals because of rounding.

SOURCE: IRS, Statistics of Income Division, Individual Master File System,
May 2009.

				
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