Individual Income and Tax Data by gytGdJ

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									Table 2. Individual Income and Tax Data, by State
And Size of Adjusted Gross Income, Tax Year 2010
[Money amounts are in thousands of dollars]

                                                                                                                                                       Size of adjusted gross income
                                                                                       Under              $1              $25,000           $50,000              $75,000           $100,000
                                              Item                    All returns
                                                                                       $1 [1]            under              under             under               under                under
                                                                                                        $25,000           $50,000           $75,000             $100,000           $200,000

                                                                          (1)           (2)               (3)                (4)               (5)                  (6)                 (7)
                                     UNITED STATES
Number of returns                                                      144,002,309      3,094,222        57,483,150         34,433,526        18,949,573           11,679,487           14,063,026
   Number of joint returns                                               53,649,578       819,805         8,112,433         10,573,964        10,204,591            8,504,012           11,735,772
   Number with paid preparer's signature                                 81,445,409     1,916,292        31,038,034         19,050,286        11,032,187            6,828,651            8,370,130
Number of exemptions                                                   289,452,830      4,348,248        89,361,172         70,348,422        43,162,209           29,966,818           39,526,551
   Number of dependent exemptions                                        99,717,716       764,587        31,261,090         25,423,445        14,014,360            9,785,001           13,727,125
Adjusted gross income (AGI) [2]                                       8,095,747,954   -187,601,825      716,367,823       1,241,205,436     1,165,158,965       1,009,469,675      1,876,673,912
   Total income: [3] [4] Number                                        142,869,183      1,961,211        57,483,036         34,433,525        18,949,573           11,679,487           14,063,026
      Amount                                                          8,207,635,344   -190,348,654      731,147,885       1,257,840,786     1,178,958,594       1,020,652,520      1,900,627,034
   Salaries and wages in AGI: Number                                   118,105,663        689,999        43,805,108         29,963,767        16,635,541           10,402,313           12,800,121
      Amount                                                          5,855,673,542    21,731,925       526,809,660        992,301,132       906,449,462          780,189,538      1,451,991,615
   Taxable interest: Number                                              55,107,177     1,037,035        12,268,670         10,955,463         9,427,430            7,174,361           10,386,118
      Amount                                                           143,972,384      7,525,477        15,044,086         16,381,880        12,765,040           10,530,545           20,413,031
   Ordinary dividends: Number                                            27,913,818       737,437         5,522,401          4,599,252         4,325,257            3,602,941            6,110,801
      Amount                                                           182,464,520      4,068,536         9,633,015         10,943,545        12,454,068           11,668,770           27,369,828
   Qualified dividends: [5] Number                                       24,893,546       658,217         4,766,236          4,013,390         3,821,743            3,217,885            5,569,415
      Amount                                                           135,291,843      2,526,969         5,362,141          6,612,557         7,910,263            7,814,099           19,487,104
   State and local income tax refunds: Number                            22,071,455           88,867      1,166,155          3,780,572         4,836,327            4,236,493            6,429,585
      Amount                                                             27,751,745       460,302              667,274       2,346,750         3,727,381            3,869,163            7,818,817
   Business or profession net income (less loss): Number                 22,810,834       752,556         8,918,671          4,291,502         2,925,529            2,029,207            2,790,228
      Amount                                                           272,604,061     -14,051,709       59,144,192         34,906,372        27,573,475           23,492,112           56,317,032
   Net capital gain (less loss) in AGI: Number                           21,368,457       992,665         3,958,799          3,243,682         3,068,233            2,590,453            4,709,550
      Amount                                                           345,009,813     10,394,155         -1,132,769         1,922,745         3,464,218            5,133,234           20,708,441
   Taxable individual retirement arrangements distributions: Number      12,413,772       158,465         3,103,699          2,732,711         2,192,172            1,609,771            2,005,720
      Amount                                                           193,145,286      3,129,576        17,145,084         24,877,897        27,853,995           27,842,013           53,497,573
   Taxable pensions and annuities in AGI: Number                         26,194,738       247,947         7,134,897          6,171,672         4,646,046            3,215,627            3,854,759
      Amount                                                           545,766,141      3,072,108        61,193,306        100,213,040       105,420,632           90,406,650          138,870,421
   Number of farm returns                                                 1,948,945       152,942              405,370         406,718           342,599              245,181             284,908
   Unemployment compensation: [6] Number                                 15,101,326           63,348      6,292,276          4,139,879         2,160,863            1,198,410            1,084,014
      Amount                                                           121,648,060        595,615        45,787,517         35,972,046        17,962,845           10,158,463            9,594,856
   Taxable social security benefits in AGI: Number                       15,960,123             4,159     1,953,852          5,129,142         3,580,910            2,284,395            2,351,223
      Amount                                                           188,665,236            32,011      3,376,589         31,390,514        49,661,619           41,255,783           47,589,353
   Partnership/S-corp net income (less loss): Number                      8,138,127       510,322         1,042,392          1,092,962         1,049,755              915,777            1,856,371
      Amount                                                           397,703,641     -60,137,710              -65,442      5,444,220         8,792,898           10,858,894           45,163,605
Total statuatory adjustments: [7] Number                                 35,469,035       554,264        10,802,964          7,676,787         5,650,547            3,742,374            5,261,715
   Amount                                                              121,302,873      2,661,739        14,780,051         16,631,126        13,799,741           11,182,806           23,953,118
   Educator expenses: Number                                              3,675,873             8,619          216,201         732,002           826,752              705,068            1,050,904
      Amount                                                                930,320             2,034           48,430         174,113           204,287              184,770             282,071
   Self-employed (keogh) retirement plans: Number                           918,699             4,503           33,378             63,794            79,569               87,333          279,224
      Amount                                                             19,107,759           70,918           167,592         465,427           740,674              950,604            4,405,430
   Self-employed health insurance deduction: Number                       3,905,675       139,125              830,474         729,512           533,100              382,779             678,505
      Amount                                                             24,030,958       772,712         3,087,699          3,416,362         2,884,067            2,319,301            5,003,940
    Individual retirement arrangement payments: Number                    2,553,404           14,264           289,758         666,337           553,351              409,353             514,000
      Amount                                                             11,152,111           66,173           857,420       2,388,383         2,332,900            1,836,196            2,731,486
    Student loan interest deduction: Number                              10,181,432           83,732      2,002,967          3,111,933         2,255,906            1,320,193            1,406,701
      Amount                                                              9,197,094           92,967      1,662,015          2,924,574         1,949,568            1,341,984            1,225,987
    Tuition and fees deduction: Number                                    1,952,157           97,210           567,897         269,680           335,539              142,916             538,915
      Amount                                                              4,310,261       333,525         1,479,870            562,973           652,833              266,919            1,014,141
   Domestic production activities deduction: Number                         578,528           11,771            45,358             65,950            70,624               65,460          136,538
      Amount                                                              8,567,134       241,132               82,056         154,826           193,379              212,402             637,817
Total itemized deductions: [8] Number                                    47,247,942                0      4,576,299          9,067,333         9,563,829            7,910,527           11,996,220
   Amount                                                             1,233,738,339                0     68,472,379        142,183,024       179,414,499          167,589,614          336,361,618
   State and local income taxes: Number                                  33,920,734                0      1,574,130          5,725,298         7,104,750            6,256,772            9,839,858
      Amount                                                           249,697,019                 0      2,013,666         10,411,958        20,936,567           26,357,561           69,807,666
   State and local general sales taxes: Number                           11,498,874                0      2,412,807          2,858,625         2,150,208            1,464,226            1,948,941
      Amount                                                             17,897,761                0      2,070,080          3,189,453         3,035,132            2,633,294            4,424,758
   Real estate taxes: Number                                             41,095,755                0      3,267,045          7,269,228         8,326,107            7,165,689           11,199,556
      Amount                                                           173,932,953                 0      9,745,362         19,888,609        25,379,690           25,424,852           54,254,107
   Total taxes paid: Number                                              46,869,105                0      4,379,542          8,963,010         9,522,178            7,893,770           11,982,714
      Amount                                                           449,684,553                 0     14,407,419         35,019,122        51,158,392           55,744,208          129,709,208
   Mortgage interest paid: Number                                        36,722,461                0      2,553,086          6,515,744         7,602,431            6,593,895           10,214,660
      Amount                                                           390,727,989                 0     20,388,492         50,293,170        65,842,268           64,571,076          124,521,960
   Contributions: Number                                                 38,391,990                0      2,843,941          6,577,166         7,641,877            6,683,102           10,783,292
      Amount                                                           170,230,133                 0      5,019,076         14,797,448        19,917,999           19,955,583           41,830,514
Taxable income: Number                                                         107,611,384           0     25,810,705    33,001,752    18,823,487    11,645,672     14,038,981
  Amount                                                                      5,506,650,561          0    153,585,523   646,142,134   745,328,558   693,863,174   1,378,237,338
Income tax before credits: Number                                              106,934,008       8,016     25,374,806    32,838,987    18,774,227    11,621,778     14,023,379
  Amount                                                                      1,071,780,845    217,341     16,384,286    80,410,957   106,310,749   103,775,702    246,331,581
Alternative minimum tax: Number                                                  4,063,557       6,157        22,253        15,859        50,742        99,557         838,196
     Amount                                                                     27,495,457     148,594        25,300        32,153        73,462       161,335       1,795,028
Total tax credits: [9] Number                                                   48,324,852       8,555      8,318,279    15,098,147     8,936,951     6,175,680      7,598,920
  Amount                                                                        69,675,458      18,828      3,221,513    14,251,287    13,603,559    10,627,945     11,435,940
  Foreign tax credit: Number                                                     6,695,883         242       417,403       911,672      1,031,186      933,930       1,890,776
     Amount                                                                     15,356,647          95        30,656       153,586       269,489       303,035       1,245,118
  Child and dependent care credit: Number                                        6,205,317          71       541,776      1,660,208     1,178,327      992,600       1,463,653
     Amount                                                                      3,297,218          43       191,336       959,295       621,307       537,725         790,051
  Nonrefundable education credits: Number                                       11,966,057         677      2,930,781     3,698,136     2,097,772     1,537,006      1,701,685
     Amount                                                                     12,255,693         776      1,646,807     3,669,610     2,528,284     1,950,949      2,459,267
  Retirement savings contributions credit: Number                                6,207,530         853      2,029,641     3,558,561      618,475             0               0
     Amount                                                                      1,054,069         790       331,440       621,348       100,492             0               0
  Child tax credit: Number                                                      23,576,212       2,440      2,552,823     8,322,339     5,531,871     3,848,773      3,316,225
     Amount                                                                     28,361,534       2,765       868,022      7,752,250     8,630,712     6,533,849      4,572,440
  Residential energy tax credit: Number                                          7,116,292         666       329,779      1,474,534     1,636,832     1,319,748      1,851,103
     Amount                                                                      6,214,006       1,616       135,087      1,028,917     1,309,199     1,140,733      1,834,605
Self-employment tax: Number                                                     17,739,632     403,291      7,520,156     3,053,459     2,056,016     1,445,569      2,108,929
  Amount                                                                        48,190,597     905,899      9,668,724     6,721,624     5,323,255     4,452,863      9,336,994
Total tax payments: [10] Number                                                136,189,289    1,554,120    52,103,859    33,907,027    18,798,869    11,609,782     13,971,701
  Amount                                                                      1,337,663,315   7,223,438   125,274,743   148,597,391   136,371,937   123,882,305    271,376,495
  Making work pay and gov't retirees credit: Number                            106,071,232     619,373     38,602,561    29,421,142    16,731,302    10,124,358     10,572,183
     Amount                                                                     54,559,137     265,911     15,394,788    14,766,877    10,102,836     6,585,573      7,442,914
  Earned income credit: [11] Number                                             27,523,965     261,176     20,299,984     6,962,805            0             0               0
      Amount                                                                    60,594,055     309,106     48,480,787    11,804,162            0             0               0
      Excess earned income credit (refundable): [12] Number                     24,079,103     186,370     18,166,164     5,726,569            0             0               0
         Amount                                                                 52,576,681     214,622     42,515,216     9,846,843            0             0               0
  Additional child credit: Number                                               21,296,537     247,688     13,439,290     6,538,474      930,328       116,770          23,962
     Amount                                                                     28,281,069     455,677     16,264,004    10,119,381     1,249,149      159,287          33,547
  Refundable education credits: [13] Number                                     12,007,671     186,230      4,594,967     2,837,735     1,621,905     1,149,286      1,617,548
     Amount                                                                     10,517,530     178,158      3,822,117     2,401,149     1,456,327     1,071,450      1,588,329
  First-time homebuyer credit: [14] Number                                         381,723       5,872        48,844        94,402        83,470        58,910          82,195
     Amount                                                                      2,628,924      35,959       306,816       656,340       597,230       418,415         565,684
Income tax: [15] Number                                                         93,798,331       6,052     19,781,239    26,476,502    17,791,292    11,483,819     13,977,155
  Amount                                                                      1,002,110,472    198,595     13,163,079    66,160,025    92,708,145    93,148,076    234,897,909
Total tax liability: [16] Number                                               103,137,690     483,230     26,751,525    27,989,333    18,094,908    11,535,719     13,997,857
  Amount                                                                      1,053,870,911   1,174,771    23,309,393    73,755,572    99,191,263    98,676,527    246,221,590
Tax due at time of filing: [17] Number                                          23,887,835     270,925      5,629,721     4,769,509     3,993,320     2,720,772      4,469,992
  Amount                                                                       100,980,050     499,007      3,351,429     6,738,023     8,470,463     7,698,632     21,747,301
Overpayments refunded: [18] Number                                             111,253,100    1,371,647    47,349,132    28,980,779    14,450,321     8,581,123      8,934,066
   Amount                                                                      336,573,790    5,760,865   104,953,866    80,411,137    44,087,608    31,383,117     42,025,063
* - Less than $500

** - 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] "Total income" represents the summation of taxpayer reported income
items made up in the calculation of the total income line of Form 1040
before adjustments.
[4] "Number," here, and elsewhere in Table 2, represents number of
returns, unless otherwise specified.


[5] "Qualified dividends" are ordinary dividends received in tax years
beginning after 2002 that meet certain conditions and receive preferential
tax rates. The maximum qualified dividends tax rate is 15%.
[6] 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.
[7] "Total adjustments" represents the summation of the individual
adjustments to income reported on Form 1040.
[8] "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.

[9] Unlike Table 1, Table 2's "Total tax credits" excludes the "earned
income credit" which is shown separately below in the table.

[10] "Total tax payments" represent the summation of taxpayer reported
income items made up in the calculation of the total payments line of
Form 1040.

[11] "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 12 below for explanation of the
refundable portion of the earned income credit.

[12] 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. No other refundable
credits were taken into account for this calculation.

[13] The "refundable education credit" can partially or totally offset tax
liability as well as be totally refundable.

[14] Taxpayers were only allowed to claim the "first-time homebuyer
credit" in Tax Year 2010 if their modified AGI was below $145,000
($245,000 if married filing jointly), and they entered into a binding contract
before May 1, 2010. Table 2 data does not include any amendments
made to returns claiming the credit.

[15] "Income tax" reflects the amount reported on Form 1040 line 55. It
also includes data from Form 1040A and 1040EZ filers. This amount
differs from "income tax after credits" used in statisitical tables dervived
from the Individual Statistics of Income (SOI) sample. The SOI figure for
"income tax after credits" takes in to account the effect of refundable
credits.


[16] 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.


[17] Reflects payments to or withholdings made to "Total tax liability".
This is the amount the tax filer owes when the income tax return is filed.
[18] The amount of overpayments the tax filer requested to have
refunded.


[19] 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
2011, including any returns filed for tax years preceding 2010.



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 19, 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, December 2011.
e
    $200,000          $500,000           $1,000,000
      under             under                or
    $500,000          $1,000,000            more

       (8)                (9)               (10)


       3,465,856            551,158            282,311
       2,992,901            471,425            234,675
       2,477,377            473,737            258,715
      10,217,828          1,678,825            842,757
       3,759,583            656,489            326,036
     983,441,997        371,992,843        919,039,128
       3,465,856            551,158            282,311
    1,003,060,834       379,966,545        925,729,800
       3,106,221            470,779            231,814
     679,532,696        208,394,439        288,273,077
       3,052,672            528,220            277,208
      15,439,090          8,313,445         37,559,789
       2,312,520            451,070            252,139
      25,541,210         14,338,353         66,447,195
       2,173,773            430,378            242,509
      19,335,245         11,068,149         55,175,316
       1,247,005            159,969            126,482
       3,072,495          1,126,885          4,662,677
         878,200            149,846                75,095
      50,605,772         16,992,192         17,624,624
       2,101,972            447,297            255,806
      36,729,060         29,566,209        238,224,520
         502,161                72,564             36,509
      25,030,238          6,000,773          7,768,136
         783,876                93,049             46,865
      38,005,454          4,966,231          3,618,297
             83,771             17,137             10,319
         148,051                10,966              3,519
       1,405,292            114,244                57,183
         525,605                83,536             47,301
      12,012,334          2,032,201          1,314,833
       1,134,816            326,360            209,372
      92,439,865         75,989,123        219,218,187
       1,331,199            284,261            164,924
      19,618,528          7,973,702         10,702,061
         128,074                 6,586              1,667
             32,596              1,613                406
         258,516                73,600             38,782
       7,189,405          3,077,357          2,040,353
         419,483            119,353                73,344
       4,146,844          1,423,304            976,729
             83,452             15,278              7,611
         726,953            141,551                71,049
                 0                  0                   0
                 0                  0                   0
                 0                  0                   0
                 0                  0                   0
         101,183                39,602             42,042
       1,064,429            987,283          4,993,810
       3,321,684            535,568            276,482
     164,292,140         53,986,093        121,438,972
       2,746,068            441,424            232,434
      47,402,304         20,140,376         52,626,920
         534,971                88,261             40,835
       1,790,936            378,005            376,103
       3,105,456            502,904            259,770
      25,460,507          6,970,175          6,809,652
       3,317,757            534,456            275,678
      75,457,470         27,803,094         60,385,640
       2,676,195            392,803            173,647
      49,821,666         10,093,412          5,195,944
       3,090,031            507,617            264,964
      23,367,694          9,495,993         35,845,826
  3,459,536      549,742       281,509
781,449,154   312,209,808   795,834,873
  3,460,466      550,411       281,938
196,718,843    92,548,489   229,082,896
  2,578,849      371,047        80,897
 15,856,096     5,020,173     4,383,316
  1,640,435      342,375       205,510
  4,082,482     2,874,190     9,559,714
  1,055,903      276,098       178,673
  2,834,051     2,378,478     8,142,139
   325,144        33,424        10,114
   171,432        19,469          6,560
         0             0             0
         0             0             0
         0             0             0
         0             0             0
      1,741            0             0
      1,497            0             0
   425,989        55,646        21,995
   573,420       107,932        82,498
   853,937       191,307       106,968
  6,717,570     2,357,882     2,705,786
  3,421,309      543,569       279,053
196,109,717    90,756,701   238,070,590
       297           **16            **
       232            **6            **
         0             0             0
         0             0             0
         0             0             0
         0             0             0
        25             0             0
        23             0             0
         0             0             0
         0             0             0
      8,030            0             0
    48,480             0             0
  3,452,584      548,673       281,015
192,637,089    89,674,303   219,523,252
  3,454,941      549,011       281,166
200,269,046    92,238,617   219,034,131
  1,667,679      261,028       104,889
 23,414,386    10,511,143    18,549,666
  1,360,555      152,783        72,694
 11,955,370     3,712,220    12,284,543

								
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