Forms 1040A and 1040EZ s - Excel

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					Table 2. Individual Income and Tax Data, by State
And Size of Adjusted Gross Income, Tax Year 2009
[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)
                                         GEORGIA
Number of returns                                                         4,447,966          3,163,978          512,987              304,710            364,317           101,974
   Number of joint returns                                                1,529,687            613,033          282,873              229,972            313,537               90,272
   Number with paid preparer's signature                                  2,570,952          1,836,334          288,387              168,251            202,450               75,530
Number of exemptions                                                      9,339,110          5,974,472        1,201,168              802,994           1,047,259          313,217
Number of dependent exemptions                                            3,576,781          2,412,250          405,689              268,377            369,445           121,020
Adjusted gross income (AGI) [2]                                        211,990,964          59,818,525       31,468,033           26,334,684          48,507,893       45,861,830
   Total income: [3] Number                                               4,411,945          3,127,957          512,987              304,710            364,317           101,974
      Amount                                                           209,643,219          55,573,369       31,787,764           26,585,679          49,036,091       46,660,315
   Salaries and wages in AGI: [4] Number                                  3,600,693          2,434,528          460,184              276,847            337,167               91,967
      Amount                                                           161,260,994          50,945,424       25,404,899           20,962,241          38,383,159       25,565,270
   Taxable interest: Number                                               1,550,393            766,736          242,989              182,155            267,042               91,471
      Amount                                                              3,656,052          1,091,233          419,932              352,781            669,700         1,122,407
   Ordinary dividends: Number                                               706,131            272,711          107,244                  91,548         161,950               72,678
      Amount                                                              3,543,471            578,490          279,825              267,417            645,951         1,771,787
   Qualified dividends: [5] Number                                          610,941            227,784              91,487               79,220         144,458               67,992
      Amount                                                              2,753,604            382,560          195,681              196,072            494,317         1,484,974
   State and local refunds: Number                                        1,041,566            315,476          231,614              182,144            258,020               54,312
      Amount                                                              1,383,356            270,818          240,211              216,455            393,685           262,186
   Business or profession net income (less loss): Number                    815,860            563,626              91,897               58,787             75,773            25,777
      Amount                                                              5,029,528          1,651,447          430,027              400,782           1,023,864        1,523,408
   Net capital gain (less loss) in AGI: Number                              540,891            238,548              68,733               58,629         111,581               63,400
      Amount                                                              4,547,281            301,516              70,325               94,665         387,917         3,692,858
   Taxable individual retirement arrangements distributions: Number         240,737            120,283              43,712               31,351             37,070             8,321
      Amount                                                              3,627,843            980,413          575,930              557,543           1,014,994          498,964
   Taxable pensions and annuities in AGI: Number                            720,282            380,234          129,139                  87,227         103,190               20,492
      Amount                                                             14,638,150          4,484,445        2,873,335            2,417,438           3,837,740        1,025,192
   Number of farm returns                                                       49,152             23,946            8,051                6,029              7,915             3,211
   Unemployment compensation: [6] Number                                    289,809            223,239              32,991               17,075             14,738             1,766
      Amount                                                              1,951,393          1,504,333          225,685              114,795                94,952            11,628
   Taxable social security benefits in AGI: Number                          376,873            171,577              85,066               53,192             54,275            12,763
      Amount                                                              4,279,325            828,788        1,153,082              940,119           1,069,932          287,403
   Partnership/S-corp net income (less loss): Number                        337,988            178,760              32,953               27,811             54,882            43,582
      Amount                                                              8,372,793         -2,824,757          253,541              322,814           1,362,432        9,258,763
Total adjustments: [7] Number                                             1,057,553            621,830          154,225                  99,966         138,519               43,013
   Amount                                                                 2,809,099            911,690          319,730              250,995            528,197           798,486
   Educator expenses: Number                                                133,674                42,347           32,142               23,603             32,298             3,284
      Amount                                                                    33,673             10,017            7,931                6,237              8,669              820
   Self-employed retirement plans: Number                                       19,497              2,260            1,574                1,644              5,551             8,468
      Amount                                                                408,335                14,529           13,920               16,804             81,194        281,887
   Self-employed health insurance deduction: Number                             86,673             38,631           10,719                7,819             14,730            14,774
      Amount                                                                507,410            157,781              55,041               45,107         103,626           145,855
    Individual retirement arrangement payments: Number                          63,632             26,093           13,016                9,742             12,225             2,556
      Amount                                                                258,790                81,518           50,469               41,523             62,916            22,365
    Student loan interest deduction: Number                                 257,181            131,920              55,830               34,225             35,206                0
      Amount                                                                227,978            117,330              47,113               33,706             29,828                0
    Tuition and fees deduction: Number                                          77,001             44,254           12,050                4,871             15,826                0
      Amount                                                                195,845            119,256              28,849               11,729             36,010                0
   Domestic production activities deduction: Number                              9,240              1,532             877                  974               2,311             3,546
      Amount                                                                118,971                 5,806            1,687                2,232              8,287        100,959
Total itemized deductions: [8] Number                                     1,650,323            655,410          323,969              237,729            332,745           100,470
   Amount                                                                37,943,290          9,419,312        6,257,629            5,306,886           9,621,633        7,337,830
   State and local income taxes: Number                                   1,390,784            442,412          300,014              226,388            323,689               98,281
      Amount                                                              7,128,103            741,936          866,068              928,958           2,155,254        2,435,887
   State and local general sales tax: Number                                192,664            151,618              20,717               10,091              8,209             2,029
      Amount                                                                185,557            103,424              28,813               23,119             20,081            10,119
   Real estate taxes: Number                                              1,363,745            437,514          288,209              222,825            318,508               96,689
      Amount                                                              3,950,059            920,747          615,365              555,135           1,097,617          761,196
   Total taxes paid: Number                                               1,615,109            621,181          323,362              237,537            332,605           100,424
      Amount                                                             11,842,833          1,910,228        1,616,503            1,595,495           3,439,089        3,281,519
   Mortgage interest paid: Number                                         1,285,572            416,361          275,552              211,822            297,686               84,151
      Amount                                                             13,313,371          3,426,972        2,380,358            2,072,700           3,641,075        1,792,265
   Contributions: Number                                                  1,318,912            431,692          275,057              210,095            306,686               95,382
      Amount                                                              6,074,226          1,089,508          916,871              807,638           1,542,268        1,717,941
Taxable income: Number                                                                       3,009,351    1,731,486     508,866      303,728      363,584      101,687
   Amount                                                                                  130,280,477   21,509,456   19,032,809   17,388,939   34,739,409   37,609,865
Income tax before credits: Number                                                            3,004,461    1,728,998     507,508      303,085      363,118      101,752
   Amount                                                                                   24,143,882    2,580,369    2,669,229    2,561,314    6,121,416   10,211,554
Alternative minimum tax: Number                                                               106,477       13,865         1,906        2,642      17,602       70,462
      Amount                                                                                  469,118         4,611        2,661        4,445      38,522      418,879
Total tax credits: [9] Number                                                                1,387,024     744,547      243,647      160,876      190,080       47,874
   Amount                                                                                    1,640,223     547,765      375,708      281,286      268,749      166,715
   Foreign tax credit: Number                                                                 130,389       21,775       18,678       17,659       40,362       31,915
      Amount                                                                                  123,759         1,445        2,251        2,706      13,273      104,083
   Child and dependent care credit: Number                                                    220,322       97,416       41,251       32,240       41,149         8,266
      Amount                                                                                  114,898       50,577       21,296       17,103       21,584         4,338
   Nonrefundable education credits: Number                                                    321,628      189,173       56,838       38,697       36,920            0
      Amount                                                                                  319,148      154,739       67,757       47,945       48,707            0
   Retirement savings contributions credit: Number                                            195,692      176,355       19,337            0            0            0
      Amount                                                                                   31,962       28,908         3,055           0            0            0
   Child tax credit: Number                                                                   747,649      383,994      161,602      109,180       92,830           43
      Amount                                                                                  827,720      278,833      243,156      180,529      125,159           43
   Residential energy tax credit: Number                                                      176,571       47,745       41,434       31,464       44,395       11,533
      Amount                                                                                  144,590       30,140       33,164       26,622       40,861       13,804
Self-employment tax: Number                                                                   555,070      384,001       54,339       37,010       52,078       27,642
   Amount                                                                                    1,232,286     559,023      124,027       97,894      194,768      256,574
Total tax payments: [10] Number                                                              4,141,653    2,866,016     509,327      303,063      362,358      100,889
      Amount                                                                                33,609,120    9,550,293    3,528,111    3,068,438    6,751,627   10,710,651
   Making work pay and govt retirees credit: Number                                          3,153,915    2,172,917     444,884      259,555      276,047          512
      Amount                                                                                 1,556,111     939,941      261,542      166,541      187,919          167
   Earned income credit: [11] Number                                                         1,104,535    1,104,535           0            0            0            0
   Amount                                                                                    2,689,174    2,689,174           0            0            0            0
       Excess earned income credit (refundable): [12] Number                                  997,835      997,835            0            0            0            0
           Amount                                                                            2,363,088    2,363,088           0            0            0            0
   Additional child credit: Number                                                            901,015      864,213       31,904         4,045        **853           **
      Amount                                                                                 1,209,283    1,160,899      41,681         5,474      **1,229           **
   Refundable education credits: [13] Number                                                  308,394      208,669       40,080       25,855       33,790            0
      Amount                                                                                  267,892      179,224       35,317       22,873       30,478            0
   First-time homebuyer credit: [14] Number                                                    41,441       24,207         8,869        4,283        3,851         231
      Amount                                                                                  292,931      168,081       66,450       30,007       26,972         1,421
Income tax: [15] Number                                                                      2,528,362    1,291,375     474,667      298,725      361,954      101,641
   Amount                                                                                   22,503,705    2,032,638    2,293,526    2,280,029    5,852,673   10,044,839
Total tax liability: [16] Number                                                             2,895,983    1,646,815     484,253      300,482      362,681      101,752
   Amount                                                                                   23,730,814    2,621,216    2,446,025    2,404,627    6,101,010   10,157,936
Tax due at time of filing: [17] Number                                                        655,975      304,430      106,836       73,979      122,760       47,970
   Amount                                                                                    2,376,314     295,261      218,766      194,542      552,395     1,115,350
Overpayments refunded: [18] Number                                                           3,467,156    2,579,544     396,067      223,402      228,195       39,948
   Amount                                                                                   11,003,829    7,217,117    1,264,527     821,168     1,097,473     603,545

** - 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.

[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 2009 if their modified AGI was below $95,000
($170,000 if married filing jointly), and they purchased the home before
 November 7, 2009. If the home was purchased after November 6, 2009,
 this income limit was increased to $145,000 ($245,000 if married filing jointly).
 Table-2 data does not include any amendments made to returns claiming
 the credit.

[15] "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 11 and 12 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. Income tax represents the tax filer reported income tax liability
that was payable to the U.S. Department of the Treasury and excludes the effects
of the earned income credit and any items in the payments section of form 1040 on
final taxes owed.
[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"
(footnote 16). 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 2010, including
any returns filed for tax years preceding 2009.


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 2010.

				
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