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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)
                                    UNITED STATES
Number of returns                                                      154,707,511      105,552,862        19,386,521           11,740,168           13,455,659      4,572,301
   Number of joint returns                                               55,997,077      21,174,316        10,946,360            8,800,515           11,215,880      3,860,006
   Number with paid preparer's signature                                 86,518,718      56,126,997        11,636,811            7,001,763            8,220,005      3,533,142
Number of exemptions                                                   296,068,586      169,755,401        44,883,893           30,650,707           37,649,587     13,128,998
Adjusted gross income (AGI) [2]                                       8,564,745,048   1,849,024,649      1,192,039,417       1,014,145,054      1,790,945,895     2,718,590,032
   Salaries and wages in AGI: [3] Number                               121,561,581       78,058,742        17,113,871           10,462,649           12,050,276      3,876,043
      Amount                                                          5,857,279,436   1,600,768,640       938,128,956          785,103,121      1,333,593,408     1,199,685,312
   Taxable interest: Number                                              66,763,192      31,045,159        11,539,812            8,502,848           11,323,260      4,352,113
      Amount                                                           263,631,463       53,512,319        25,252,894           22,210,666           42,499,266    120,156,319
   Ordinary dividends: Number                                            32,556,988      12,506,602         5,228,559            4,311,116            6,941,714      3,568,997
      Amount                                                           233,807,431       24,288,037        15,175,929           15,151,248           38,550,676    140,641,541
   Business or profession net income (less loss): Number                 22,898,229      13,520,037         3,181,914            2,156,858            2,821,197      1,218,223
      Amount                                                           279,119,708       70,619,671        29,635,990           25,259,395           59,688,322     93,916,329
   Number of farm returns                                                 2,026,348       1,018,364           368,805              246,947             266,942         125,290
   Net capital gain (less loss) in AGI: Number                           27,536,665      10,260,771         4,198,069            3,520,183            6,054,104      3,503,538
      Amount                                                           819,565,650       32,977,986        18,196,455           21,174,596           71,142,373    676,074,241
   Taxable individual retirement arrangements distributions: Number      11,050,923       5,383,645         1,997,834            1,420,063            1,687,926        561,455
      Amount                                                           149,459,476       35,165,464        23,217,679           22,651,525           41,283,755     27,141,053
   Taxable pensions and annuities in AGI: Number                         26,233,674      14,104,878         4,543,452            3,066,726            3,534,085        984,533
      Amount                                                           490,218,038      154,817,810        94,152,180           78,729,246          118,249,247     44,269,555
   Unemployment compensation: [4] Number                                  7,668,820       5,178,286         1,229,592              646,848             533,900             80,194
      Amount                                                             29,251,024      18,836,583         4,943,969            2,658,363            2,376,582        435,526
   Taxable Social Security benefits in AGI: Number                       14,964,519       6,478,994         3,392,867            2,091,823            2,194,375        806,460
      Amount                                                           166,665,020       31,670,208        44,042,110           34,315,754           39,827,276     16,809,672
   Self-employment retirement plans: Number                               1,142,643         136,053           108,612              118,466             349,073         430,439
      Amount                                                             21,401,079         833,698           908,602            1,186,063            5,178,321     13,294,395
Total itemized deductions: [5] Number                                    51,230,932      16,100,508        10,668,088            8,449,910           11,694,670      4,317,756
   Amount                                                             1,354,090,830     269,947,162       203,353,786          184,429,504          335,382,521    360,977,863
   State and local income taxes: Number                                  37,409,557       9,331,067         8,100,146            6,755,148            9,622,548      3,600,648
      Amount                                                           274,718,612       19,193,609        23,929,184           27,804,340           65,085,219    138,706,260
   State and local general sales tax: Number                             11,389,710       4,991,782         2,280,071            1,530,417            1,906,697        680,743
      Amount                                                             19,271,190       5,412,283         3,498,405            2,830,115            4,605,903      2,924,484
   Real estate taxes: Number                                             44,003,106      12,146,507         9,228,824            7,669,691           10,906,992      4,051,092
      Amount                                                           169,443,373       31,754,237        25,813,464           25,099,857           48,597,536     38,178,277
   Taxes paid: Number                                                    51,009,106      15,868,278        10,663,677            8,456,785           11,700,623      4,319,743
      Amount                                                           494,060,341       70,336,668        56,420,014           59,609,447          123,056,222    184,637,984
   Mortgage interest paid: Number                                        41,722,085      11,624,788         8,911,753            7,354,529           10,227,667      3,603,348
      Amount                                                           542,643,469      122,383,362        93,080,501           82,747,604          142,217,583    102,214,421
   Contributions: Number                                                 41,087,977      10,653,802         8,572,141            7,218,171           10,583,309      4,060,554
      Amount                                                           189,952,068       21,247,144        21,190,037           20,572,915           40,483,061     86,458,910
Taxable income: Number                                                 110,648,729       61,760,566        19,200,188           11,695,821           13,428,229      4,563,925
   Amount                                                             5,960,082,833     848,088,283       761,117,293          694,005,040      1,311,706,550     2,345,165,666
Total tax credits: [6] Number                                            45,836,838      22,577,285         8,542,226            6,023,562            6,390,087      2,303,678
   Amount                                                                61,590,172      16,600,397        12,539,726            9,746,917            7,411,622     15,291,510
   Residential energy tax credit: Number                                  4,325,194       1,048,337         1,036,476              846,108            1,110,530        283,743
      Amount                                                              1,002,789         216,840           227,539              191,162             273,865             93,384
   Child tax credit: Number                                              25,839,298      12,450,477         6,021,399            4,084,983            3,280,721             1,718
      Amount                                                             31,337,977      10,316,259         9,527,954            6,944,944            4,547,267             1,552
   Child and dependent care credit: Number                                6,474,209       2,385,204         1,319,392            1,067,665            1,375,835        326,113
      Amount                                                              3,460,899       1,284,362           689,655              573,731             739,156         173,996
Earned income credit: [7] Number                                         24,616,107      24,616,107                    0                  0                  0                 0
   Amount                                                                48,712,092      48,712,093                    0                  0                  0                 0
   Excess earned income credit (refundable): [8] Number                  21,522,169      21,522,169                    0                  0                  0                 0
      Amount                                                             42,581,558      42,581,559                    0                  0                  0                 0
Alternative minimum tax: Number                                           4,161,402             78,083            78,418           120,099             962,264       2,922,538
      Amount                                                             24,273,037         177,883           102,690              193,843            1,988,758     21,809,862
Income tax: [9] Number                                                   98,524,786      50,775,226        18,251,445           11,543,491           13,392,986      4,561,638
   Amount                                                             1,112,906,240      87,841,192        97,093,324           94,719,820          228,808,759    604,443,145
Total tax liability: [10] Number                                       106,940,217       58,779,590        18,574,509           11,607,114           13,414,519      4,564,485
   Amount                                                             1,169,374,548     106,120,457       104,030,266          100,481,453          240,045,092    618,697,280
Tax due at time of filing: [11] Number                                   28,499,882      13,271,260         4,762,191            3,072,671            4,993,377      2,400,383
   Amount                                                              130,112,576       13,367,536         9,937,645            8,606,041           24,162,778     74,038,579
Overpayments refunded: [12] Number                                     108,280,634       76,609,461        14,159,656            8,308,676            7,799,170      1,403,671
Amount   269,399,977   142,068,496   39,997,362   28,919,593   35,220,985   23,193,540
* - 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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