Tax Year 2001, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,
By State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2002 to December 31, 2002
(Amounts are in thousands of dollars)
Size of Adjuste
Pennsylvania Breakeven $0.01 $10,000 $20,000 $30,000
Total and Under Under Under Under
Returns Loss $10,000 $20,000 $30,000 $50,000
Returns Count 5,789,615 52,124 1,186,511 987,830 823,255 1,106,032
Joint Returns Count 2,342,393 13,161 82,422 205,312 220,089 497,365
Single Returns Count 2,715,961 35,889 976,550 585,526 431,105 450,442
Head of Household Count 643,480 1,650 114,680 178,686 152,310 135,751
Number of Farm Returns 43,093 2,766 4,675 6,202 5,820 9,414
Paid Preparer Returns Count 3,029,851 37,898 539,723 528,681 424,568 585,488
Salaries and Wages:
Number of Returns 4,843,418 12,273 922,441 739,771 699,195 984,599
Amount 190,394,647 277,279 4,137,667 10,091,042 15,937,323 35,046,356
Taxable Interest Income:
Number of Returns 3,376,472 29,061 450,461 438,227 393,492 685,074
Amount 8,099,814 115,775 361,914 858,567 707,013 1,163,684
Tax-exempt Interest:
Number of Returns 213,328 2,481 12,789 16,935 15,834 31,803
Amount 2,417,800 49,826 34,903 57,937 87,932 192,007
Dividends Received:
Number of Returns 1,665,493 25,895 204,601 185,352 156,039 285,934
Amount 5,717,607 81,047 192,105 330,014 291,144 552,353
State and Local Refunds:
Number of Returns 594,137 2,464 8,907 21,235 35,442 116,531
Amount 279,490 4,750 2,716 6,295 9,179 26,057
Business or Profession Net Income (less loss):
Number of Returns 680,147 15,989 87,423 90,491 77,100 132,390
Amount 9,489,971 -248,124 302,007 655,798 648,672 1,219,477
Net Capital Gain (less loss):
Number of Returns 1,198,294 29,573 144,544 117,826 103,667 195,329
Amount 9,585,944 70,947 3,329 57,772 79,136 200,246
Taxable IRA Distributions:
Number of Returns 485,383 2,064 41,662 95,802 69,166 95,756
Amount 4,745,782 23,813 115,279 420,123 403,301 718,541
Taxable Pensions / Annuities:
Number of Returns 1,141,250 4,701 130,657 251,096 167,867 222,591
Amount 14,720,128 31,409 545,248 2,056,184 1,861,871 2,969,026
Farm Net Income / Loss:
Number of Returns 42,552 2,738 4,613 6,146 5,762 9,311
Amount -14,541 -65,890 -10,259 -1,623 10,894 27,073
Unemployment Compensation:
Number of Returns 516,850 672 40,933 100,155 91,876 133,357
Amount 1,896,752 2,813 97,765 317,896 339,068 522,290
Taxable Social Security Income:
Number of Returns 507,044 197 2,027 12,041 99,305 163,452
Amount 4,341,996 1,402 10,183 22,625 183,638 950,782
IRA Payments:
Number of Returns 182,312 571 6,040 17,318 26,808 49,443
Amount 372,134 1,203 9,340 30,098 49,431 97,908
Student Loan Interest Deduction:
Number of Returns 253,851 680 12,782 40,050 54,105 86,161
Amount 156,919 598 5,723 19,932 36,078 62,273
S.E. Health Insurance Deduction:
Number of Returns 174,095 2,766 14,338 22,355 20,837 31,624
Amount 441,055 6,258 22,479 41,059 43,375 72,110
Self-Employed Retirement Plan Payments:
Number of Returns 53,658 128 515 1,251 1,966 5,343
Amount 518,770 930 957 3,171 6,022 20,728
Total Adjustments:
Number of Returns 999,838 7,471 95,720 135,169 140,825 233,108
Amount 2,642,949 113,435 72,986 165,176 212,804 414,757
AGI Amount 255,829,616 -2,565,033 5,670,031 14,759,073 20,401,631 43,322,464
Total Itemized Deductions:
Number of Returns 1,851,076 8,916 28,910 82,817 134,085 388,058
Amount 32,317,798 235,764 466,894 1,067,501 1,505,135 4,639,478
Total Standard Deduction:
Number of Returns 3,938,539 43,208 1,157,601 905,013 689,170 717,974
Amount 22,320,627 180,271 5,101,094 5,300,316 4,087,640 4,560,137
Taxable Income:
Number of Returns 4,668,547 4 347,982 786,994 802,791 1,099,526
Amount 178,295,633 24 562,795 4,773,995 10,733,960 27,588,239
Income Tax Before Credits:
Number of Returns 4,668,731 62 348,317 786,839 802,751 1,099,517
Amount 37,445,279 37 66,901 701,310 1,604,497 4,329,172
Child Tax Credit:
Number of Returns 1,095,535 62 210 91,987 177,555 302,862
Amount 968,100 30 32 30,131 112,724 286,457
Child Care Credit:
Number of Returns 202,229 5 40 13,074 28,365 43,464
Amount 87,491 3 6 4,366 12,575 17,794
Education Credits:
Number of Returns 302,293 5 8,600 38,269 41,377 78,362
Amount 264,597 10 1,726 26,010 34,132 70,726
Foreign Tax Credit:
Number of Returns 172,936 4 7,729 9,049 10,488 23,125
Amount 73,062 * 161 372 557 1,505
General Business Credit:
Number of Returns 10,542 0 45 282 470 1,240
Amount 27,145 0 9 130 430 1,717
Total Credits:
Number of Returns 2,015,850 201 74,658 387,997 346,142 442,282
Amount 1,655,238 47 5,224 113,323 217,633 428,191
Self-Employment Tax:
Number of Returns 547,957 5,102 74,536 77,131 61,018 100,527
Amount 1,456,022 8,202 53,450 113,442 117,793 223,503
Income Tax:
Number of Returns 4,428,503 103 338,584 685,262 716,598 1,060,733
Amount 35,949,682 1,652 61,806 588,161 1,387,185 3,901,856
Total Tax Liability:
Number of Returns 4,586,295 6,043 408,764 730,816 738,690 1,072,894
Amount 37,564,928 12,066 118,134 708,837 1,514,487 4,148,634
Withholding Tax:
Number of Returns 5,149,571 12,254 920,787 847,250 765,328 1,051,051
Amount 32,924,707 44,460 358,438 1,172,492 2,042,825 5,057,785
Estimated Tax Payment:
Number of Returns 628,541 6,160 39,911 79,920 73,485 119,418
Amount 8,704,853 45,079 59,067 150,474 205,618 511,704
Earned Income Credit:
Number of Returns 688,567 3,391 271,651 221,737 178,322 13,466
Amount 1,075,024 2,847 306,486 565,014 197,791 2,886
Excess Earned Income Credit:
Number of Returns 573,078 2,074 235,069 208,116 121,998 5,821
Amount 942,368 1,783 283,210 514,574 141,591 1,210
Total Tax Payments:
Number of Returns 5,473,905 19,831 1,004,314 919,942 808,338 1,095,692
Amount 44,174,469 98,446 727,775 1,950,760 2,512,222 5,614,022
Overpayment (Negative Amount):
Number of Returns 4,475,362 16,261 944,755 818,076 689,610 890,033
Amount -8,493,551 -77,210 -632,739 -1,300,701 -1,071,214 -1,640,668
Tax Due at Time of Filing:
Number of Returns 961,185 3,259 111,191 127,179 112,270 183,372
Amount 3,154,404 4,648 33,001 84,321 103,685 238,113
Medical and Dental Expense:
Number of Returns 258,942 5,699 19,721 49,000 45,614 66,949
Amount 2,025,658 35,847 271,685 400,779 294,283 402,595
State and Local Income Tax:
Number of Returns 1,788,526 7,013 20,688 63,928 122,444 376,990
Amount 6,868,575 41,008 20,780 53,083 143,299 662,591
Real Estate Tax:
Number of Returns 1,695,660 7,368 20,597 65,041 112,246 344,086
Amount 4,854,136 33,101 48,815 143,052 229,181 698,142
Taxes Paid Deduction:
Number of Returns 1,849,299 8,820 27,883 79,685 133,592 388,922
Amount 12,017,625 76,149 71,469 250,353 383,387 1,396,453
Interest Paid Deduction:
Number of Returns 1,555,301 6,780 15,474 48,992 99,598 323,258
Amount 12,129,586 94,264 90,039 264,491 534,118 1,913,618
Contributions Deduction:
Number of Returns 1,657,967 0 19,149 64,385 108,800 331,190
Amount 5,004,288 0 19,979 99,396 175,536 553,989
FOOTNOTES:
* - Less than $500.
** - Omitted to avoid disclosure of specific taxpayer information.
Details may not add to totals because of rounding.
Special Note: These data include Tax Year 2000 returns that were filed after
December 31, 2001, for those taxpayers who were granted an additional
extension of time to file because of the events of September 11, 2001.
This table presents aggregates of all returns filed and processed through the
Individual Master File (IMF) system during Calendar Year 2002. 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 this table should, therefore, be used with the
knowledge that some of the data have not been perfected or edited for
statistical purposes.
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.
This table includes (a) "substitutes for returns," whereby the Internal Revenue
Service constructs returns for certain non-filers 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.
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.
Income tax includes the "alternative minimum tax."
Total tax liability differs from "income tax" in that it is the sum of income tax
after subtraction of all tax credits except the "earned income credit," and, in
addition, includes the "alternative minimum tax," taxes from recapture of
prior-year investment and low-income housing 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.
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.
AGI Amount is less deficits, where applicable.
Tax-exempt Interest is not included in AGI.
Total Credits excludes the "earned income credit," shown separately below.
Excess Earned Income Credit, or the refundable portion of the "earned
income credit" equals the amount in excess of "total tax liability," which is
shown in the table. The excess credit shown includes any "advance earned
income credit payments" for those returns that had such an excess.
SOURCE: Internal Revenue Service, Information Services, Martinsburg
Computing Center, Master File Service Support Branch. Unpublished data.
April 2003.
Size of Adjusted Gross Income
$50,000 $75,000 $100,000 $150,000 $200,000 $500,000 $1,000,000
Under Under Under Under Under Under and
$75,000 $100,000 $150,000 $200,000 $500,000 $1,000,000 Over
816,172 389,246 255,918 75,056 78,594 12,866 6,011
604,347 338,097 228,526 66,635 69,823 11,431 5,185
159,350 39,919 21,881 6,646 6,893 1,122 638
44,115 9,050 4,261 1,334 1,343 204 96
7,219 3,061 1,939 696 959 215 127
445,723 207,481 139,368 46,576 58,222 10,825 5,298
741,725 357,663 233,713 67,013 68,829 11,054 5,142
40,524,903 27,110,932 23,758,483 9,168,510 14,409,218 4,563,784 5,369,151
641,089 340,129 234,536 70,487 75,317 12,640 5,959
1,207,635 758,526 732,250 348,119 683,379 318,432 844,521
36,308 24,993 26,784 13,236 22,480 5,970 3,715
251,132 188,629 247,587 161,916 430,415 222,205 493,309
306,297 194,341 163,790 57,776 67,598 12,058 5,812
676,966 514,780 622,505 359,514 790,474 375,517 931,188
163,252 104,878 76,773 24,978 30,471 5,871 3,335
32,637 26,641 31,331 19,589 45,783 21,872 52,639
117,986 62,993 49,628 18,626 22,367 3,558 1,596
1,349,454 1,017,732 1,340,227 850,242 1,604,458 412,446 337,582
211,861 140,228 127,261 49,022 61,601 11,660 5,722
361,862 377,736 616,263 461,904 1,440,590 1,010,768 4,905,390
84,690 46,270 31,545 8,755 8,049 1,178 446
888,035 665,058 681,022 296,042 405,999 88,834 39,735
182,027 88,726 57,794 16,318 15,556 2,648 1,269
2,929,970 1,740,575 1,389,668 472,585 530,443 115,566 77,584
7,123 3,015 1,897 677 937 213 120
38,036 8,406 5,212 -2,386 -5,921 -8,607 -9,476
95,391 33,196 15,444 3,305 2,242 218 61
372,710 140,013 73,455 16,866 12,312 1,204 360
118,832 51,749 33,551 10,742 11,901 2,193 1,054
1,401,128 773,940 537,436 183,660 214,734 41,595 20,872
38,469 19,622 16,606 3,552 3,134 529 220
77,228 44,393 39,462 9,922 10,531 1,878 739
60,073 0 0 0 0 0 0
32,314 0 0 0 0 0 0
25,037 14,823 15,870 8,360 13,270 3,088 1,727
63,184 41,747 49,955 29,136 51,509 12,980 7,263
8,090 7,573 10,327 6,173 9,860 1,766 666
39,050 47,290 91,658 77,801 173,092 40,903 17,165
185,363 72,774 62,318 24,200 32,959 6,529 3,402
382,835 252,447 316,509 194,230 373,337 91,400 53,032
49,945,581 33,403,895 30,466,521 12,841,898 22,622,956 8,630,532 16,330,067
497,959 313,824 232,395 70,951 75,253 12,194 5,714
6,870,866 5,226,354 4,942,651 1,963,844 2,935,739 849,054 1,614,517
318,213 75,422 23,523 4,105 3,341 672 297
2,277,705 568,204 180,846 31,895 25,394 4,950 2,176
814,471 388,835 255,646 74,960 78,484 12,852 6,002
34,690,289 24,391,578 23,167,616 10,205,345 19,382,567 7,779,520 15,019,703
814,468 388,831 255,647 74,959 78,485 12,852 6,003
5,785,366 4,611,242 4,970,619 2,440,377 5,439,571 2,531,868 4,964,318
293,993 152,985 75,539 336 6 0 0
309,154 162,747 66,679 141 3 0 0
50,740 32,904 22,442 5,739 4,825 502 129
21,463 15,093 10,642 2,747 2,460 270 72
77,877 57,794 ** 0 ** 0 0
86,733 45,247 ** 0 ** 0 0
29,564 22,653 26,146 13,031 21,945 5,788 3,414
2,436 2,481 4,419 3,556 13,202 9,286 35,087
1,785 1,401 1,811 899 1,645 515 449
2,902 2,464 3,566 1,896 4,662 3,118 6,250
383,983 210,811 108,310 21,356 29,500 6,761 3,849
441,147 234,938 90,773 11,642 31,649 21,784 58,886
89,175 48,651 41,866 17,795 25,046 4,711 2,399
239,413 167,878 190,280 102,568 169,464 40,888 29,141
810,670 388,548 255,628 74,982 78,528 12,862 6,005
5,347,681 4,382,649 4,895,691 2,444,040 5,471,728 2,531,309 4,935,925
812,151 388,779 255,728 75,004 78,558 12,861 6,007
5,619,646 4,574,925 5,110,756 2,556,357 5,654,360 2,575,985 4,970,741
781,528 373,063 242,191 69,178 70,408 11,292 5,241
6,219,024 4,510,381 4,485,291 1,995,110 3,746,214 1,432,997 1,859,690
110,587 65,409 59,600 25,611 36,312 7,858 4,270
726,698 634,594 897,838 626,364 1,742,062 937,229 2,168,124
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
811,544 387,692 254,835 74,717 78,200 12,809 5,991
6,970,439 5,173,252 5,442,644 2,673,246 5,666,911 2,504,220 4,840,535
627,216 265,313 151,411 38,607 29,756 3,213 1,111
-1,576,015 -804,222 -589,766 -235,757 -330,547 -95,688 -139,024
158,925 105,821 87,181 27,578 35,158 6,328 2,923
307,338 277,699 366,288 209,639 576,270 307,721 645,681
43,629 16,684 8,537 1,776 1,233 84 16
299,614 140,189 104,591 33,940 34,672 4,728 2,736
491,797 311,225 230,965 70,586 75,006 12,175 5,709
1,278,570 1,117,236 1,153,040 506,530 934,747 352,750 604,941
465,088 300,083 222,797 68,132 72,811 11,854 5,557
1,085,098 842,962 798,940 319,344 456,812 112,251 86,439
499,236 314,314 232,548 71,018 75,329 12,225 5,727
2,418,204 2,001,240 1,988,544 840,578 1,417,570 472,505 701,172
439,342 280,759 203,043 60,733 62,998 9,850 4,474
2,832,767 2,067,070 1,848,065 731,740 1,037,654 254,264 461,498
451,640 297,895 224,600 69,026 73,649 12,004 5,629
860,670 703,463 719,515 317,843 592,248 249,539 712,107