Tax Year 1998, 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, 1999 to December 31, 1999
(Amounts are in thousands of dollars)
Size of Adjusted Gr
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 5,654,094 32,838 1,266,926 1,050,269 813,622 1,076,809
Dependent Exemptions Count 3,362,735 11,326 298,463 450,138 429,306 768,589
Joint Returns Count 2,335,164 11,262 93,860 238,728 249,780 562,532
Single Returns Count 2,624,760 18,824 1,025,653 604,008 410,340 383,720
Head of Household Count 606,334 1,441 132,105 186,596 133,011 110,979
Number of Farm Returns 44,312 2,764 5,566 7,196 6,394 9,658
Paid Preparer Returns Count 2,770,588 23,298 505,169 506,464 384,558 550,608
Salaries and Wages:
Number of Returns 4,704,705 8,196 970,834 794,579 693,030 963,642
Amount 167,827,157 170,494 4,302,768 10,764,359 15,695,223 34,245,072
Taxable Interest Income:
Number of Returns 3,432,182 17,775 495,390 497,236 436,165 738,101
Amount 7,612,183 82,589 394,725 929,887 730,160 1,137,057
Tax-exempt Interest:
Number of Returns 232,967 1,249 12,924 18,373 17,614 36,570
Amount 2,319,694 20,698 29,214 53,618 74,004 213,936
Dividends Received:
Number of Returns 1,592,945 10,540 214,793 188,184 158,230 288,836
Amount 6,043,561 37,638 187,222 353,176 320,699 609,877
State and Local Refunds:
Number of Returns 604,548 1,576 7,310 18,875 35,333 131,274
Amount 195,838 1,679 1,950 4,419 6,195 18,380
Business or Profession Net Income (less loss):
Number of Returns 672,636 14,101 90,788 95,396 81,116 138,528
Amount 8,991,806 -326,962 300,199 652,036 638,878 1,223,577
Net Capital Gain (less loss):
Number of Returns 1,246,069 11,703 169,619 130,883 116,172 217,903
Amount 16,443,438 167,388 180,830 255,258 271,852 628,643
Taxable IRA Distributions:
Number of Returns 431,556 1,422 35,784 87,755 64,000 87,564
Amount 3,683,701 19,612 91,417 347,798 332,586 574,010
Taxable Pensions / Annuities:
Number of Returns 1,082,670 3,313 134,982 260,258 164,606 209,049
Amount 12,736,581 20,841 567,116 2,082,724 1,770,631 2,594,042
Farm Net Income / Loss:
Number of Returns 43,863 2,747 5,514 7,132 6,343 9,581
Amount 8,659 -52,921 -7,550 4,552 14,250 32,126
Unemployment Compensation:
Number of Returns 434,432 521 45,207 98,244 77,720 112,690
Amount 1,290,710 1,956 90,740 252,426 238,759 361,025
Taxable Social Security Income:
Number of Returns 426,417 181 2,091 8,330 82,986 144,609
Amount 3,297,159 1,280 10,945 18,500 172,486 781,140
IRA Payments:
Number of Returns 210,086 555 8,672 25,612 37,300 63,059
Amount 426,964 1,113 13,063 44,495 68,474 123,511
Student Loan Interest Deduction:
Number of Returns 217,913 413 12,007 39,024 44,940 69,607
Amount 100,957 213 4,219 16,443 23,487 35,937
S.E. Health Insurance Deduction:
Number of Returns 169,198 2,012 14,038 24,155 22,158 32,127
Amount 255,508 2,713 13,478 27,986 28,554 45,214
Self-Employed Retirement Plan Payments:
Number of Returns 53,150 84 427 1,275 2,002 5,687
Amount 455,253 546 733 2,562 5,416 19,437
Total Adjustments:
Number of Returns 969,341 6,051 99,843 143,973 142,820 230,246
Amount 2,203,103 13,132 65,876 162,696 203,241 382,508
AGI Amount 233,941,334 -1,811,146 6,057,739 15,630,121 20,118,817 42,184,613
Total Itemized Deductions:
Number of Returns 1,629,392 5,722 20,807 71,057 123,438 372,065
Amount 25,585,197 126,348 237,334 777,322 1,247,536 4,074,531
Total Standard Deduction:
Number of Returns 4,024,702 27,116 1,246,119 979,212 690,184 704,744
Amount 21,474,573 133,906 5,141,831 5,408,618 3,885,304 4,307,631
Taxable Income:
Number of Returns 4,594,102 4 437,043 871,629 800,360 1,072,764
Amount 164,765,096 6 744,680 5,503,448 11,080,943 27,436,958
Income Tax Before Credits:
Number of Returns 4,595,193 63 438,133 871,537 800,381 1,072,776
Amount 34,700,454 66 112,333 820,977 1,654,081 4,339,031
Child Tax Credit:
Number of Returns 1,035,437 28 773 108,171 172,787 308,354
Amount 652,976 3 69 35,415 94,075 211,780
Child Care Credit:
Number of Returns 193,126 ** ** 16,880 28,205 44,321
Amount 81,612 ** ** 5,828 12,297 17,462
Education Credits:
Number of Returns 220,804 ** 7,259 24,065 26,147 56,965
Amount 208,200 ** 1,721 15,611 21,146 55,666
Foreign Tax Credit:
Number of Returns 141,765 0 10,275 6,928 7,624 17,705
Amount 54,876 0 226 359 493 1,373
General Business Credit:
Number of Returns 11,794 ** ** 349 572 1,461
Amount 34,466 ** ** 210 614 2,196
Total Credits:
Number of Returns 1,364,719 64 20,504 151,278 207,466 366,855
Amount 1,071,080 4 2,314 59,330 130,269 291,122
Self-Employment Tax:
Number of Returns 540,431 4,266 77,176 80,493 63,867 104,741
Amount 1,331,791 6,362 53,274 113,662 117,344 223,532
Income Tax:
Number of Returns 4,451,130 174 429,426 793,351 756,656 1,060,058
Amount 33,771,294 3,905 110,274 761,930 1,524,233 4,049,125
Total Tax Liability:
Number of Returns 4,581,877 5,023 496,021 833,663 770,584 1,064,588
Amount 35,249,415 11,620 165,998 882,244 1,649,565 4,293,463
Withholding Tax:
Number of Returns 4,962,865 8,243 961,400 897,355 751,544 1,017,601
Amount 28,302,362 23,778 352,719 1,209,733 1,988,942 4,851,697
Estimated Tax Payment:
Number of Returns 643,531 3,558 39,903 92,882 81,619 125,830
Amount 7,626,908 22,348 41,826 133,492 189,845 474,723
Earned Income Credit:
Number of Returns 692,596 2,742 308,655 227,746 153,019 434
Amount 1,015,671 2,531 342,573 538,272 132,290 5
Excess Earned Income Credit:
Number of Returns 559,865 1,750 261,798 218,132 78,127 58
Amount 865,851 1,579 318,728 471,948 73,595 1
Total Tax Payments:
Number of Returns 5,317,341 13,347 1,053,157 979,759 798,405 1,066,318
Amount 38,415,777 51,685 740,986 1,887,953 2,326,248 5,347,916
Overpayment (Negative Amount):
Number of Returns 4,150,115 10,697 966,829 830,320 645,676 823,300
Amount -6,245,894 -37,295 -623,961 -1,107,831 -790,209 -1,296,356
Tax Due at Time of Filing:
Number of Returns 1,182,753 2,798 177,008 175,757 145,258 221,662
Amount 3,923,976 4,483 48,344 105,411 125,987 285,042
Medical and Dental Expense:
Number of Returns 196,171 3,618 13,981 39,111 37,193 52,690
Amount 1,390,163 19,637 114,760 287,734 210,197 314,495
State and Local Income Tax:
Number of Returns 1,584,504 4,455 14,277 56,217 115,271 364,792
Amount 5,722,779 18,160 8,417 44,755 127,020 628,830
Real Estate Tax:
Number of Returns 1,507,289 4,944 14,975 55,979 106,034 337,912
Amount 3,903,396 18,974 31,927 111,138 195,073 631,171
Taxes Paid Deduction:
Number of Returns 1,630,029 5,651 19,750 68,579 123,567 373,727
Amount 9,772,506 38,070 41,616 155,269 332,486 1,295,913
Interest Paid Deduction:
Number of Returns 1,390,338 4,636 11,795 44,098 96,209 320,035
Amount 9,715,426 59,260 60,343 219,466 470,432 1,698,003
Contributions Deduction:
Number of Returns 1,473,368 0 13,729 54,995 101,378 322,791
Amount 4,070,874 0 13,150 75,841 140,988 463,800
* Less than $500.
** Omitted to avoid disclosure of specific taxpayer information.
NOTE: Details may not add to totals because of rounding.
SOURCE: Internal Revenue Service, Information Services, Martinsburg Computing Center, Development Center Branch. Unpublished Data.
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
754,364 319,083 196,642 58,974 66,455 11,802 6,310
703,697 332,581 210,339 65,146 74,964 12,320 5,866
596,790 281,465 174,541 51,941 58,510 10,303 5,452
120,299 30,102 17,885 5,708 6,366 1,200 655
30,845 5,869 3,202 957 1,054 175 100
6,536 2,639 1,706 637 885 203 128
407,677 171,919 112,913 39,773 52,189 10,280 5,740
686,189 290,447 174,946 50,947 56,453 10,027 5,415
37,224,900 21,635,064 17,069,705 6,591,828 11,205,642 3,891,741 5,030,364
633,966 290,542 184,696 56,162 64,265 11,624 6,260
1,110,214 647,640 610,788 290,414 598,531 307,123 773,055
42,136 27,838 28,797 13,893 23,250 6,203 4,120
274,481 184,095 265,758 154,044 387,488 216,496 445,863
300,762 173,807 135,911 46,854 57,849 11,083 6,096
762,471 555,260 677,666 373,074 814,287 404,816 947,374
184,872 102,429 66,847 21,542 25,988 5,235 3,267
27,435 21,156 23,417 13,219 29,011 14,839 34,138
114,196 55,215 42,509 15,868 19,739 3,409 1,771
1,320,524 960,365 1,283,143 769,690 1,420,261 389,466 360,629
229,970 138,515 116,159 42,820 55,308 10,952 6,065
946,137 848,705 1,210,719 798,456 2,262,498 1,456,493 7,416,459
77,368 40,711 22,832 6,260 6,379 974 507
693,129 498,244 495,341 209,545 312,211 66,227 43,582
162,077 71,426 45,431 13,455 14,134 2,438 1,501
2,388,604 1,293,740 1,019,854 357,652 452,727 111,308 77,341
6,471 2,595 1,676 622 864 195 123
25,588 7,493 5,853 -998 -7,164 -3,612 -8,959
69,915 19,581 7,701 1,533 1,131 125 64
229,171 71,861 31,377 6,752 5,645 630 368
99,489 40,048 26,653 8,921 10,233 1,851 1,025
1,075,767 523,038 374,724 132,109 159,725 30,157 17,288
38,569 15,575 12,526 3,539 3,709 671 299
77,840 38,179 33,505 10,825 12,605 2,325 1,029
51,922 0 0 0 0 0 0
20,657 0 0 0 0 0 0
23,978 13,588 14,542 7,174 11,215 2,601 1,610
36,836 23,029 27,623 14,879 25,122 6,249 3,824
9,181 7,794 10,216 5,672 8,771 1,449 592
40,687 45,780 88,490 69,257 142,778 28,783 10,783
172,590 61,996 52,267 20,795 29,225 6,066 3,469
334,652 210,135 268,864 154,951 295,205 67,360 44,482
45,966,794 27,322,597 23,388,959 10,097,764 19,266,658 7,982,180 17,736,238
466,595 258,878 176,750 54,822 62,534 10,900 5,824
5,986,043 4,068,234 3,572,888 1,404,497 2,211,010 669,753 1,209,702
287,769 60,205 19,892 4,152 3,921 902 486
1,958,554 427,020 143,892 30,242 27,932 6,249 3,395
753,438 318,889 196,524 58,943 66,405 11,797 6,306
32,532,919 20,333,202 18,151,488 8,204,464 16,844,727 7,307,373 16,624,888
753,440 318,888 196,524 58,943 66,405 11,797 6,306
5,493,632 3,972,696 3,994,770 2,001,472 4,773,335 2,349,689 5,188,373
275,018 122,430 47,865 11 0 0 0
195,228 87,543 28,858 6 0 0 0
51,079 27,698 16,391 4,072 3,854 417 114
21,505 12,670 7,615 1,930 1,998 228 66
64,456 41,764 130 11 ** ** **
77,430 36,479 124 11 ** ** **
23,698 18,458 20,892 10,300 17,726 4,878 3,281
2,350 2,468 4,193 3,603 10,480 7,642 21,688
1,916 1,672 1,895 1,039 1,836 545 431
3,277 2,938 3,853 2,367 5,737 3,469 9,788
335,766 163,247 72,800 14,900 22,629 5,586 3,624
303,405 144,241 46,181 9,015 24,110 17,122 43,965
85,754 42,783 36,601 15,548 22,342 4,389 2,471
229,053 147,499 164,697 83,338 138,033 31,482 23,515
752,597 318,849 196,535 58,955 66,424 11,800 6,305
5,193,896 3,834,450 3,961,200 2,004,366 4,805,061 2,352,786 5,170,067
753,021 318,909 196,561 58,963 66,434 11,802 6,308
5,450,660 4,001,968 4,144,960 2,095,818 4,953,772 2,387,498 5,211,850
717,204 301,921 181,302 52,685 57,940 10,173 5,497
5,613,881 3,622,492 3,267,214 1,453,914 2,971,836 1,233,506 1,712,650
112,377 62,167 56,293 23,468 33,524 7,365 4,545
680,468 568,253 801,187 527,569 1,442,311 771,752 1,973,135
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
750,162 317,681 195,653 58,671 66,137 11,757 6,294
6,320,366 4,224,356 4,135,121 2,033,422 4,599,395 2,153,676 4,594,654
542,729 191,433 94,977 23,120 18,062 2,142 830
-1,166,716 -485,120 -315,842 -122,407 -172,457 -51,594 -76,107
184,000 111,834 86,624 29,057 37,992 7,102 3,661
358,316 310,851 399,245 237,588 679,417 377,974 991,317
30,976 10,744 5,553 1,290 928 72 15
212,629 95,786 73,188 25,016 30,968 4,814 938
462,819 257,250 175,732 54,574 62,380 10,907 5,830
1,190,804 968,578 840,581 371,354 716,953 285,395 521,930
441,110 247,871 169,254 52,526 60,433 10,597 5,654
953,388 656,964 572,703 226,634 344,610 87,835 72,979
468,132 259,346 176,915 54,913 62,654 10,942 5,853
2,187,651 1,599,374 1,443,991 610,153 1,082,454 380,662 604,866
418,950 231,634 152,602 45,997 51,304 8,599 4,479
2,509,153 1,598,989 1,320,272 520,417 785,079 207,474 266,537
429,850 248,055 171,395 53,424 61,230 10,762 5,759
724,636 547,182 525,403 242,318 482,327 212,325 642,904