Table 2.--Individual Income and Tax Data, by State and Size of Adjusted Gross Income, Tax Year 2006
[Money amounts are in thousands of dollars]
Size of adjusted gross income Item All returns Under $50,000 [1] $50,000 under $75,000 (1) ARIZONA Number of returns Number of joint returns Number with paid preparer's signature Number of exemptions Adjusted gross income (AGI) [3] Salaries and wages in AGI: [4] Number Amount Taxable interest: Number Amount Ordinary dividends: Number Amount Business or profession net income (less loss): Number Amount Number of farm returns Net capital gain (less loss) in AGI: Number Amount Taxable individual retirement arrangements distributions: Number Amount Pensions and annuities in AGI: Number Amount Unemployment compensation: [5] Number Amount Social Security benefits in AGI: Number Amount Self-employment retirement plans: Number Amount Total itemized deductions: [6] Number Amount State and local income taxes: Number Amount State and local general sales tax: Number Amount Real estate taxes: Number Amount Taxes paid: Number Amount Mortgage Interest paid: Number Amount Contributions: Number Amount Taxable income: Number Amount Total tax credits: [7] Number Amount Residential energy tax credit: Number Amount Child tax credit: Number Amount Child and dependent care credit: Number Amount Earned income credit: [8] Number Amount Excess earned income credit (refundable): [9] Number Amount Alternative minimum tax: Number Amount Income tax: [10] Number Amount Total tax liability: [11] Number Amount Tax due at time of filing: [12] Number Amount Overpayments: [13] Number 2,596,639 1,036,640 1,522,584 5,492,421 147,978,344 2,182,258 97,961,641 1,118,402 4,179,248 550,818 3,260,435 379,295 4,440,597 8,223 494,987 15,214,819 194,102 2,655,185 469,292 9,267,030 73,088 219,383 287,414 3,053,232 17,739 319,560 1,007,519 24,264,291 718,192 3,663,554 271,689 484,710 903,620 1,821,354 1,009,164 6,419,093 884,222 11,251,045 836,419 3,261,912 2,034,757 100,255,128 866,497 958,355 57,661 15,870 541,836 652,796 108,089 55,965 426,022 817,955 378,916 734,461 51,028 274,655 1,756,630 17,982,915 1,883,758 18,857,253 536,617 2,534,009 1,974,466 1,745,224 417,286 999,209 3,276,961 36,324,979 1,445,157 31,584,856 512,182 868,552 221,787 470,337 215,328 1,035,922 3,822 193,533 518,312 96,765 675,150 245,269 2,934,064 55,449 164,454 124,787 585,436 2,740 18,535 360,021 5,254,002 194,567 213,812 149,192 153,832 298,928 453,882 359,777 929,531 296,010 3,042,312 259,036 434,646 1,188,283 16,281,280 478,053 359,572 14,654 3,431 297,166 250,360 41,754 21,136 426,022 817,955 378,916 734,461 594 2,313 935,570 1,650,776 1,054,272 1,937,739 249,896 242,592 1,448,055 353,823 214,429 208,318 863,348 21,732,603 306,513 16,765,792 206,228 416,817 92,819 291,469 57,356 533,561 1,210 79,681 349,943 36,672 450,144 88,838 1,919,785 9,462 28,511 68,127 867,208 1,967 16,938 221,139 4,210,834 161,484 327,986 58,710 114,250 199,781 317,516 221,966 847,526 199,110 2,195,862 186,103 424,610 350,419 13,570,495 160,371 248,186 14,512 3,811 119,708 198,942 24,415 12,564 0 0 0 0 1,515 2,308 328,624 1,695,900 335,316 1,817,947 95,440 195,593 249,605 205,608 159,810 119,894 545,865 17,738,595 179,261 13,329,737 147,022 344,844 73,528 263,403 38,495 466,523 960 64,139 439,710 25,150 429,172 57,773 1,569,207 4,313 13,196 40,551 649,869 2,154 23,422 160,136 3,498,274 127,567 371,466 32,279 80,129 149,923 263,015 160,640 791,918 147,524 1,602,652 142,474 398,963 204,847 12,013,816 103,567 170,067 11,589 3,221 73,081 129,084 18,473 9,810 0 0 0 0 1,781 3,362 201,736 1,638,136 203,031 1,739,635 61,000 172,461 137,887 219,124 184,043 136,360 602,017 29,006,963 191,368 20,546,171 183,780 674,659 109,581 587,333 48,240 1,020,473 1,255 102,273 1,564,177 27,373 716,670 61,298 2,125,638 3,370 11,061 39,922 690,311 5,359 86,046 196,378 5,592,763 170,466 876,309 25,781 89,455 187,637 440,811 196,807 1,519,904 180,477 2,691,068 182,449 720,453 218,538 21,230,716 94,841 110,607 13,354 4,018 51,831 74,365 19,376 10,266 0 0 0 0 10,507 24,737 218,015 3,716,962 218,405 3,900,608 90,879 467,315 117,066 72,860 61,072 58,803 204,230 43,175,204 59,959 15,735,086 69,190 1,874,377 53,103 1,647,895 19,876 1,384,117 976 55,361 12,342,676 8,142 384,048 16,114 718,336 494 2,160 14,027 260,407 5,519 174,619 69,845 5,708,418 64,108 1,873,984 5,727 47,044 67,351 346,130 69,974 2,330,214 61,101 1,719,152 66,357 1,283,241 72,670 37,158,820 29,665 69,924 3,552 1,388 50 43 4,071 2,190 0 0 0 0 36,631 241,934 72,685 9,281,140 72,734 9,461,325 39,402 1,456,049 21,853 (2) (3) $75,000 under $100,000 (4) $100,000 under $200,000 (5) (6) $200,000 or more
Amount
4,643,973
2,613,707
682,461
454,630
521,043
372,131
** - 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] U.S. totals in Table 2 do not agree with Tables 1 and 3 because Table 2 also includes (a) "substitutes for returns," whereby the Internal Revenue Service constructs returns for certain nonfilers 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. In addition, for Table 2: "Income tax" includes the "alternative minimum tax," but differs from "total income tax" in Tables 1 and 3 in that it is after subtraction of all tax credits except a portion of the "earned income credit." See, also, footnote 7, below, for an explanation of the treatment of the earned income credit, and Table 1, footnotes 31, 34, and 37. [3] Less deficit. [4] "Number," here, and elsewhere in Table 2, represents number of returns, unless otherwise specified. [5] 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. [6] "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 highincome taxpayers. This limitation did not affect the component deductions, the sum of which therefore exceeded the total used in computing income tax. See also, Table 1, footnote 22. [7] Unlike Table 1, "total tax credits" exclude the "earned income credit", shown separately below, in Table 2. [8] "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. See footnote 10, below. [9] The refundable portion of the "earned income credit" equals the amount in excess of "total tax liability," which is shown below in Table 2 and defined in footnote 10. The excess credit shown includes any "advance earned income credit payments" for those returns that had such an excess. See also footnote 7, above. [10] See footnote 2, above. [11] "Total tax liability" differs from "income tax," shown above in Table 2, in that it 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, and certain other income-related taxes. See also footnote 7, above, for an explanation of the treatment of the earned income credit. [12] Reflects payments of the taxes listed in footnote 10, above. [13] See Table 1, footnote 40. [14] 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 2007, including any returns filed for tax years preceding 2006. 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 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 2, 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 Winter Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304. SOURCE: IRS, Statistics of Income Division, Individual Master File System, January 2008.