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
Utah 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 954,936 9,685 194,629 167,583 133,146 186,089
Joint Returns Count 449,827 4,473 13,511 38,807 49,905 112,804
Single Returns Count 399,895 4,532 162,620 97,826 58,893 52,165
Head of Household Count 91,303 340 15,739 27,774 21,522 18,021
Number of Farm Returns 14,567 806 1,019 1,628 1,712 3,336
Paid Preparer Returns Count 471,176 7,141 76,078 82,597 66,952 96,295
Salaries and Wages:
Number of Returns 845,292 3,650 169,742 141,702 117,529 169,098
Amount 30,599,609 89,773 839,175 2,010,380 2,739,311 6,150,434
Taxable Interest Income:
Number of Returns 529,047 6,032 64,389 63,176 59,714 113,734
Amount 1,066,585 38,587 33,656 77,494 73,937 132,914
Tax-exempt Interest:
Number of Returns 19,970 353 1,422 1,532 1,457 2,993
Amount 193,365 5,390 3,520 5,874 5,317 14,476
Dividends Received:
Number of Returns 180,650 3,378 17,982 17,449 16,092 31,768
Amount 514,652 9,683 15,209 24,801 22,855 44,017
State and Local Refunds:
Number of Returns 215,540 1,190 2,470 7,127 14,674 54,448
Amount 172,819 3,538 1,306 3,680 7,876 31,832
Business or Profession Net Income (less loss):
Number of Returns 139,369 3,825 15,224 17,199 15,589 31,045
Amount 1,009,173 -60,579 37,141 82,771 73,923 139,780
Net Capital Gain (less loss):
Number of Returns 156,604 4,462 15,432 14,539 13,441 26,774
Amount 1,520,559 39,549 2,736 10,864 15,056 40,970
Taxable IRA Distributions:
Number of Returns 53,494 378 2,880 7,883 7,149 11,855
Amount 558,092 5,324 9,390 36,467 41,619 87,297
Taxable Pensions / Annuities:
Number of Returns 141,355 922 9,062 24,491 20,721 32,221
Amount 2,267,210 10,339 41,620 226,635 268,139 505,994
Farm Net Income / Loss:
Number of Returns 14,378 791 1,002 1,610 1,696 3,304
Amount -124,326 -35,380 -5,384 -8,116 -8,405 -19,839
Unemployment Compensation:
Number of Returns 52,325 143 4,832 11,486 9,847 13,455
Amount 144,315 495 9,425 28,915 28,227 40,255
Taxable Social Security Income:
Number of Returns 63,916 28 234 1,133 10,459 21,339
Amount 531,553 240 1,116 2,190 18,004 112,437
IRA Payments:
Number of Returns 19,383 92 532 1,411 2,037 4,863
Amount 40,866 205 808 2,441 3,689 9,432
Student Loan Interest Deduction:
Number of Returns 36,124 166 1,363 4,326 6,508 13,919
Amount 19,047 114 586 1,842 3,438 8,152
S.E. Health Insurance Deduction:
Number of Returns 22,200 499 1,420 2,435 2,467 4,239
Amount 47,812 1,064 2,023 3,798 4,274 8,010
Self-Employed Retirement Plan Payments:
Number of Returns 4,479 13 43 103 158 454
Amount 44,167 63 61 273 449 1,908
Total Adjustments:
Number of Returns 162,123 1,811 14,411 20,011 20,036 39,904
Amount 320,037 4,798 9,234 20,475 24,576 55,383
AGI Amount 39,764,870 -590,594 970,440 2,499,871 3,292,747 7,316,329
Total Itemized Deductions:
Number of Returns 391,149 3,398 6,302 18,540 31,698 99,800
Amount 7,853,403 86,383 119,064 255,360 390,594 1,438,208
Total Standard Deduction:
Number of Returns 563,787 6,287 188,327 149,043 101,448 86,289
Amount 3,115,260 31,560 807,187 846,184 616,885 574,877
Taxable Income:
Number of Returns 761,492 3 64,530 127,218 124,275 182,450
Amount 24,435,407 8 117,853 797,410 1,514,309 3,943,144
Income Tax Before Credits:
Number of Returns 761,497 11 64,572 127,187 124,263 182,443
Amount 4,847,815 61 14,063 116,069 226,424 608,240
Child Tax Credit:
Number of Returns 241,596 17 34 14,728 35,654 75,917
Amount 242,842 14 5 4,614 20,781 73,731
Child Care Credit:
Number of Returns 35,926 ** ** 1,894 4,432 9,983
Amount 14,016 ** ** 629 1,757 3,625
Education Credits:
Number of Returns 81,297 5 3,105 14,908 13,689 21,942
Amount 55,653 5 601 8,934 9,686 15,530
Foreign Tax Credit:
Number of Returns 18,423 0 826 1,254 1,384 2,776
Amount 18,293 0 24 86 138 394
General Business Credit:
Number of Returns 1,801 0 23 78 92 216
Amount 4,483 0 9 34 97 261
Total Credits:
Number of Returns 408,232 57 15,422 72,916 69,028 104,037
Amount 390,489 21 1,334 24,439 44,196 109,657
Self-Employment Tax:
Number of Returns 95,251 1,234 11,994 13,277 10,392 19,337
Amount 184,196 1,907 8,042 17,003 16,145 31,140
Income Tax:
Number of Returns 691,192 25 61,499 106,640 103,060 161,813
Amount 4,485,468 305 12,780 91,681 182,285 498,765
Total Tax Liability:
Number of Returns 727,833 1,463 72,853 116,505 108,867 168,182
Amount 4,697,606 2,548 21,336 109,860 200,034 534,234
Withholding Tax:
Number of Returns 863,007 3,230 160,054 146,137 124,077 177,835
Amount 4,172,969 9,835 59,368 177,118 272,220 687,208
Estimated Tax Payment:
Number of Returns 69,352 849 3,722 6,970 7,238 12,888
Amount 1,043,138 9,860 6,358 14,273 20,012 49,493
Earned Income Credit:
Number of Returns 112,184 1,078 37,838 37,243 32,785 3,240
Amount 179,704 1,382 45,435 95,848 36,360 680
Excess Earned Income Credit:
Number of Returns 95,640 829 33,234 35,246 24,380 1,951
Amount 156,184 1,011 41,272 85,956 27,542 402
Total Tax Payments:
Number of Returns 910,691 4,638 172,954 157,561 130,248 183,656
Amount 5,645,033 22,818 112,729 304,149 351,540 764,121
Overpayment (Negative Amount):
Number of Returns 744,000 3,979 163,775 141,283 109,132 146,558
Amount -1,347,383 -19,264 -96,098 -205,947 -168,375 -270,910
Tax Due at Time of Filing:
Number of Returns 170,116 702 16,958 20,638 21,421 36,002
Amount 536,870 1,066 5,240 12,947 18,700 45,800
Medical and Dental Expense:
Number of Returns 63,162 2,006 3,662 9,758 10,795 19,601
Amount 437,966 11,041 63,258 79,364 46,808 138,651
State and Local Income Tax:
Number of Returns 373,538 2,069 3,844 13,249 28,423 96,975
Amount 1,501,145 10,196 4,513 12,613 34,916 181,215
Real Estate Tax:
Number of Returns 356,161 2,866 4,676 15,054 26,999 88,631
Amount 501,295 6,664 5,966 17,162 28,698 94,476
Taxes Paid Deduction:
Number of Returns 389,936 3,253 6,112 17,952 31,547 99,709
Amount 2,059,235 17,750 10,955 31,363 66,720 286,446
Interest Paid Deduction:
Number of Returns 338,743 2,996 4,245 13,273 25,736 87,084
Amount 3,155,203 51,035 34,182 97,028 189,173 670,732
Contributions Deduction:
Number of Returns 352,802 0 4,799 14,935 26,438 87,918
Amount 1,989,155 0 7,480 37,406 68,402 273,493
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
139,481 64,169 37,200 10,143 10,445 1,558 808
116,584 58,651 34,282 9,303 9,435 1,367 705
16,207 3,968 2,146 594 742 134 68
5,627 1,253 624 185 172 29 17
3,095 1,414 829 265 356 68 39
72,693 32,774 20,309 6,541 7,803 1,298 695
129,225 59,911 34,246 9,089 9,103 1,327 670
7,117,506 4,506,041 3,348,631 1,157,119 1,696,815 433,430 510,995
108,783 56,400 34,552 9,748 10,168 1,545 806
148,037 105,114 106,166 53,671 119,054 58,764 119,191
3,411 2,369 2,402 1,197 1,997 491 346
17,160 27,962 17,173 12,937 30,134 16,915 36,508
35,858 23,643 18,480 6,365 7,646 1,271 718
54,029 41,128 49,847 29,525 72,799 47,605 103,153
66,559 36,276 21,011 5,292 5,323 751 419
41,674 27,107 21,895 8,471 13,983 4,622 6,837
27,827 13,430 8,748 2,746 3,062 437 237
155,528 115,604 144,254 86,372 169,631 34,782 29,966
29,964 19,885 16,474 6,055 7,540 1,299 739
67,623 69,774 118,406 90,798 272,164 171,166 621,454
11,272 6,142 3,986 961 838 87 63
114,744 89,262 89,136 34,684 42,890 5,636 1,642
27,820 13,681 8,223 2,103 1,740 237 134
526,916 307,413 228,378 71,394 63,807 8,122 8,453
3,055 1,391 816 261 348 66 38
-16,672 -9,291 -5,957 -3,498 -6,818 -2,750 -2,215
8,666 2,596 1,039 174 80 ** **
24,685 7,643 3,363 642 627 ** **
16,311 7,120 4,349 1,278 1,329 207 129
181,946 99,565 66,720 20,875 22,337 3,644 2,479
4,345 2,718 2,211 520 544 81 29
8,689 6,264 5,502 1,562 1,890 296 87
9,842 0 0 0 0 0 0
4,915 0 0 0 0 0 0
3,713 2,226 2,295 1,027 1,458 259 162
7,885 5,278 6,151 3,108 4,711 919 590
672 651 898 524 806 113 44
3,212 3,957 8,496 6,519 15,875 2,362 991
33,413 13,319 10,131 3,572 4,374 732 409
54,215 35,941 40,107 22,296 39,819 7,971 5,221
8,534,980 5,498,001 4,411,778 1,736,670 2,966,310 1,058,212 2,070,126
113,575 59,567 35,865 9,911 10,196 1,513 784
1,950,053 1,252,267 976,999 357,720 541,109 168,732 316,915
25,906 4,602 1,335 232 249 45 24
189,177 35,029 10,255 1,780 1,820 317 189
138,929 64,057 37,125 10,122 10,421 1,554 808
5,125,947 3,576,983 3,055,827 1,276,293 2,379,962 894,648 1,753,022
138,932 64,057 37,126 10,122 10,421 1,555 808
819,218 639,840 632,599 296,306 647,248 282,626 565,121
69,764 31,217 13,993 268 4 0 0
87,489 40,401 15,647 153 6 0 0
11,373 4,959 2,402 481 357 24 10
4,509 2,097 999 210 170 12 5
17,168 10,480 0 0 0 0 0
14,154 6,743 0 0 0 0 0
3,518 2,512 2,511 1,171 1,778 405 288
453 345 601 463 1,874 601 13,313
313 209 309 178 251 65 67
533 372 609 376 730 440 1,022
83,794 39,011 17,575 2,521 2,899 582 390
113,990 52,140 19,028 1,968 4,595 2,432 16,690
17,370 8,625 6,473 2,487 3,233 532 297
32,660 21,483 21,307 10,987 17,348 3,445 2,730
134,431 63,707 37,102 10,125 10,429 1,555 806
705,746 588,783 616,631 297,050 651,960 284,950 554,532
136,007 63,874 37,150 10,134 10,436 1,555 807
744,562 614,859 642,524 309,719 670,897 288,590 558,441
134,576 61,769 35,032 9,205 9,110 1,315 667
870,265 627,284 560,567 229,020 403,033 123,982 153,069
12,736 8,102 7,476 3,260 4,559 966 586
72,334 68,838 100,229 73,879 213,616 123,754 290,493
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
138,341 63,741 36,865 10,028 10,318 1,545 796
952,080 702,261 673,613 312,315 645,863 270,163 533,379
106,395 42,771 20,678 4,895 3,989 395 150
-257,220 -131,419 -88,132 -34,679 -46,563 -13,766 -15,009
29,905 19,356 14,626 4,291 4,989 810 418
56,436 51,205 69,431 42,173 101,124 49,270 83,478
12,262 3,515 1,266 186 107 ** **
69,799 16,434 8,278 2,456 1,806 ** **
112,262 59,056 35,533 9,786 10,075 1,493 773
333,963 258,728 227,413 93,123 169,409 67,069 107,988
105,469 56,543 34,395 9,523 9,817 1,440 748
128,425 82,207 63,902 23,554 34,113 8,501 7,628
113,576 59,548 35,852 9,902 10,188 1,512 785
477,763 351,286 298,644 119,118 206,573 76,462 116,156
101,752 53,450 31,586 8,482 8,437 1,136 566
871,085 509,470 360,060 123,584 164,478 34,773 49,603
105,472 56,924 34,610 9,577 9,904 1,460 765
444,811 324,088 268,800 108,106 188,063 70,823 197,683