Table 2.--Individual Income and Tax Data, by State and Size of Adjusted Gross Income, Tax Year 2004
[Money amounts are in thousands of dollars]
Size of adjusted gross income Item All returns Under $50,000 [1] $50,000 under $75,000 (1) WASHINGTON Number of returns................................................................................................................. 2,860,940 Number of joint returns.......................................................................................................... 1,212,596 1,867,871 456,715 435,316 283,702 212,910 1,067,916 26,786,876 387,731 21,433,479 257,675 345,037 138,943 351,440 70,868 793,040 5,345 113,063 291,621 38,549 463,524 95,866 2,042,170 45,936 206,835 65,826 805,191 3,946 29,089 255,712 4,237,216 253,396 207,976 121,953 693,326 21,832,463 230,360 17,568,275 181,235 265,786 108,966 321,848 44,379 650,896 3,347 88,989 384,550 24,106 402,941 58,478 1,445,497 21,376 103,505 35,104 539,267 4,163 37,934 186,583 3,592,932 236,609 206,242 124,143 669,698 31,035,428 213,269 23,278,839 197,217 462,906 139,064 728,956 47,617 1,360,642 3,330 122,382 1,369,911 22,830 596,141 53,858 1,665,369 13,411 73,861 30,923 498,788 9,002 131,674 198,821 4,796,042 67,748 57,961 49,939 193,390 36,397,880 55,865 15,248,789 64,344 1,030,795 55,006 2,811,759 17,276 1,463,572 1,517 54,924 8,720,877 6,417 295,334 12,738 500,335 1,533 9,567 10,874 189,178 6,672 177,051 56,344 3,269,458 (2) (3) $75,000 under $100,000 (4) $100,000 under $200,000 (5) (6) $200,000 or more
Number with paid preparer's signature.......................................................................................................... 860,537 1,369,482 Number of exemptions................................................................................................................. 5,758,748 3,134,418
Adjusted gross income (AGI) [3]................................................................................................................. 153,790,759 37,738,111 Salaries and wages in AGI: [4] Number.......................................................................................................... 2,412,631 1,525,406 Amount.......................................................................................................... 109,518,158 31,988,777 619,852 801,256 315,292 652,329 224,914 1,261,475 14,612
Taxable interest: Number.......................................................................................................... 1,320,323 Amount.......................................................................................................... 2,905,780
Ordinary dividends: Number .......................................................................................................... 757,271 Amount.......................................................................................................... Business or profession net income (less loss): Number.............................. Amount.......................................................................................................... 4,866,330 405,054 5,529,625
Number of farm returns.......................................................................................................... 28,151
Net capital gain (less loss) in AGI: Number.......................................................................................................... 644,163 264,805 Amount.......................................................................................................... Taxable individual retirement arrangements distributions: Number............... Amount.......................................................................................................... 11,131,531 201,580 2,461,190 364,572 109,678 703,251
Pensions and annuities in AGI: Number.......................................................................................................... 503,651 282,711 Amount.......................................................................................................... 9,333,232 3,679,862
Unemployment compensation: [13] Number.......................................................................................................... 262,862 180,606 Amount.......................................................................................................... 1,058,070 664,302
Social Security benefits in AGI: Number.......................................................................................................... 270,208 127,481 Amount.......................................................................................................... 2,610,018 577,594
Self-employment retirement plans: Number.......................................................................................................... 28,798 5,015 Amount.......................................................................................................... 402,372 26,624
Total itemized deductions: [5] Number................................................................................................................. 1,051,131 353,671 Amount.......................................................................................................... 21,500,314 5,604,665
State and local income taxes: Number.......................................................................................................... 29,591 101,878 Amount.......................................................................................................... 506,476 89,800
25,434 62,979 216,030 370,808 239,767 604,359 255,189 1,077,034 235,494 2,158,311 217,890 476,731 433,589 17,750,764 187,197 304,534 149,084 247,193 27,308 13,230 0 0 0 0 1,137 1,720 418,354 2,277,269 422,916 2,445,006 99,363 198,711 321,832 832,199
18,860 62,600 160,002 380,366 178,872 524,366 186,428 997,308 175,772 1,822,049 167,824 447,426 252,966 15,541,989 122,335 205,424 94,754 161,903 20,896 10,794 0 0 0 0 1,826 3,288 251,330 2,189,300 252,031 2,321,361 62,957 171,552 180,781 569,671
20,245 100,250 172,588 497,775 193,203 747,897 198,988 1,385,139 186,594 2,338,289 186,156 717,275 236,310 23,853,388 94,077 113,615 60,808 84,132 20,234 10,273 0 0 0 0 11,032 25,518 236,011 4,313,619 236,229 4,539,687 89,491 456,642 132,308 545,023
7,748 190,847 48,262 260,978 55,944 436,466 57,319 916,991 51,222 1,308,153 54,835 1,339,486 67,681 32,983,566 26,563 86,380 29 33 3,950 2,108 0 0 0 0 20,686 116,822 67,685 8,320,422 67,709 8,503,819 36,276 1,313,857 19,114 258,788
State and local general sales tax: Number.......................................................................................................... 886,518 289,636 Amount.......................................................................................................... 1,817,764 307,837 309,803 726,571 349,936 1,531,932 289,622 2,832,654 260,040 454,486 1,328,248 19,208,020 425,919 342,225 260,630 238,552 41,488 19,859 363,727 601,285 315,367 533,129 630 2,917 1,128,217 2,083,322 1,237,282 2,416,360
Real estate taxes: Number.......................................................................................................... 977,589 Amount.......................................................................................................... 3,039,658
Taxes paid: Number.......................................................................................................... 1,047,860 Amount.......................................................................................................... 5,908,404
Interest paid: Number.......................................................................................................... 938,704 Amount.......................................................................................................... 10,459,456
Contributions: Number.......................................................................................................... 886,745 Amount.......................................................................................................... 3,435,403
Taxable income: Number................................................................................................................. 2,318,794 Amount.......................................................................................................... 109,337,728
Total tax credits: [6] Number................................................................................................................. 856,091 Amount.......................................................................................................... 1,052,177
Child tax credit: Number.......................................................................................................... 565,305 Amount.......................................................................................................... 731,814
Child care credit: Number.......................................................................................................... 113,876 Amount.......................................................................................................... 56,264
Earned income credit: [7] Number................................................................................................................. 363,727 Amount.......................................................................................................... Excess earned income credit (refundable): [8] Number................................ Amount.......................................................................................................... 601,285 315,367 533,129
Alternative minimum tax: Number................................................................................................................. 35,311 Amount.......................................................................................................... 150,265
Income tax: [9] Number................................................................................................................. 2,101,597 Amount.......................................................................................................... 19,183,930
Total tax liability: [10] Number................................................................................................................. 2,216,167 Amount.......................................................................................................... 20,226,234
Tax due at time of filing: [11] Number................................................................................................................. 544,707 256,620 Amount.......................................................................................................... 2,389,762 249,000 1,491,759 2,362,694
Overpayments: [12] Number................................................................................................................. 2,145,794 Amount.......................................................................................................... 4,568,375
** - 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] U.S. totals in Table 2 do not agree with Tables 1 and 3 because Table 2 also includes (a) "substitutes for returns," whereby the Internal Revenue Service constructs returns for certain nonfilers
on the basis of available information and imposes an income tax on the resulting estimate of the tax base, i.e., "taxable income," and (b) returns of nonresident or departing aliens. In addition, for Table 2: "Income tax" includes the "alternative minimum tax," but differs from "total income tax" in Tables 1 and 3 in that it is after subtraction of all tax credits except a portion of the "earned income credit." See, also, footnote 7, below, for an explanation of the treatment of the earned income credit, and Table 1, footnotes 31, 34, and 37. [3] Less deficit. [4] "Number," here, and elsewhere in Table 2, represents number of returns, unless otherwise specified. [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. See also, Table 1, footnote 22. [6] Unlike Table 1, "total tax credits" exclude the "earned income credit", shown separately below, in Table 2. [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; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable. See footnote 10, below. [8] The refundable portion of the "earned income credit" equals the amount in excess of "total tax liability," which is shown below in Table 2 and defined in footnote 10. The excess credit shown includes any "advance earned income credit payments" for those returns that had such an excess. See also footnote 7, above. [9] See footnote 2, above. [10] "Total tax liability" differs from "income tax," shown above in Table 2, in that it 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, and certain other income-related taxes. See also footnote 7, above, for an explanation of the treatment of the earned income credit. [11] Reflects payments of the taxes listed in footnote 10, above. [12] See Table 1, footnote 40. [13] 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. [14] 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 2005, including any returns filed for tax years preceding 2004. In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income 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 2, 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 Winter Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304. SOURCE: IRS, Statistics of Income Division, Individual Master File System, January 2006.