Table 2.--Individual Income and Tax Data, by State and Size of Adjusted Gross Income, Tax Year 2005
[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) UNITED STATES [2] Number of returns................................................................................................................. 135,257,620 Number of joint returns.......................................................................................................... 52,607,676 92,150,166 20,743,943 18,221,115 11,329,459 11,025,624 44,189,517 1,119,634,632 16,299,827 896,339,313 10,891,905 16,353,293 5,255,958 12,810,282 3,099,068 30,752,849 368,279 4,175,385 13,874,190 1,718,555 19,695,100 4,130,881 86,171,762 1,247,063 4,708,023 2,924,496 35,897,354 139,548 1,123,405 10,623,941 188,352,920 8,183,065 24,343,157 2,175,050 3,527,443 9,317,580 24,529,199 10,622,206 55,454,727 9,012,090 77,753,026 9,314,005 23,375,359 18,097,134 725,984,014 7,714,225 12,712,292 6,154,981 10,014,543 1,394,275 715,116 0 0 0 0 121,078 146,147 17,341,394 92,532,758 17,587,865 99,360,874 4,249,962 8,724,802 13,466,925 36,846,281 10,499,106 8,296,546 6,260,725 28,555,195 905,336,768 9,520,214 721,137,490 7,636,612 12,852,148 4,095,938 11,524,298 1,982,558 25,814,162 218,852 3,315,647 16,600,952 1,091,316 17,300,443 2,546,813 64,508,401 601,675 2,378,434 1,616,480 24,813,492 146,210 1,432,591 8,008,129 164,837,239 6,443,331 28,312,484 1,406,728 2,801,026 7,348,470 22,949,219 8,012,237 57,667,758 7,074,984 67,206,697 7,320,081 21,474,927 10,467,571 627,074,261 5,098,485 8,883,815 3,931,899 6,747,638 1,031,504 543,040 0 0 0 0 192,041 270,330 10,368,748 87,117,677 10,410,537 92,573,567 2,643,935 7,544,529 7,498,704 25,452,383 10,797,979 9,193,700 6,678,965 30,919,226 1,429,575,727 9,782,173 1,083,175,205 9,092,673 23,160,862 5,824,522 25,842,394 2,362,469 58,597,781 210,878 5,111,206 57,479,241 1,145,439 27,601,237 2,593,989 83,027,976 431,726 1,898,762 1,537,695 25,769,594 371,863 5,540,636 9,665,729 265,249,292 7,930,183 54,925,404 1,588,039 3,939,505 9,069,442 39,141,378 9,668,090 102,954,628 8,545,657 101,847,592 9,114,226 36,942,959 10,775,942 1,057,281,914 4,411,820 5,691,483 2,820,540 3,939,075 1,122,449 588,080 0 0 0 0 1,481,073 2,742,842 10,757,520 190,475,859 10,771,544 200,393,602 4,014,472 20,657,387 6,184,721 26,730,572 3,589,254 3,044,028 2,867,282 10,424,759 2,112,995,921 3,035,907 919,655,038 3,405,245 69,915,518 2,807,334 90,202,431 1,002,211 83,678,447 103,755 2,807,557 515,640,106 377,864 17,274,999 728,643 29,153,300 62,777 330,586 596,317 11,193,017 386,597 11,442,753 3,350,209 262,789,573 2,784,146 105,928,191 540,232 2,204,435 3,166,883 29,099,612 3,354,033 140,674,438 2,843,987 70,388,994 3,214,966 74,916,197 3,582,283 1,845,798,328 1,453,929 9,653,482 1,390 1,315 240,533 128,537 0 0 0 0 2,201,695 13,925,696 3,581,668 479,682,823 3,583,809 491,076,838 1,975,048 68,639,552 1,000,075 15,445,026 (2) (3) $75,000 under $100,000 (4) $100,000 under $200,000 (5) (6) $200,000 or more
Number with paid preparer's signature.......................................................................................................... 80,455,243 53,622,647 Number of exemptions................................................................................................................. 273,738,434 159,649,737
Adjusted gross income (AGI) [3]................................................................................................................. 7,364,640,131 1,797,097,083 Salaries and wages in AGI: [4] Number.......................................................................................................... 114,060,887 75,422,766 Amount.......................................................................................................... 5,161,583,318 1,541,276,272 28,527,550 39,043,002 13,174,923 23,867,893 12,841,522 70,751,702 1,105,788
Taxable interest: Number.......................................................................................................... 59,553,985 Amount.......................................................................................................... 161,324,824
Ordinary dividends: Number .......................................................................................................... 31,158,675 Amount.......................................................................................................... Business or profession net income (less loss): Number............................... Amount.......................................................................................................... 164,247,298 21,287,828 269,594,942
Number of farm returns.......................................................................................................... 2,007,552
Net capital gain (less loss) in AGI: Number.......................................................................................................... 26,123,830 10,714,035 Amount.......................................................................................................... Taxable individual retirement arrangements distributions: Number............... Amount.......................................................................................................... 625,705,521 9,501,670 114,518,476 22,111,031 5,168,496 32,646,698
Pensions and annuities in AGI: Number.......................................................................................................... 23,183,796 13,183,470 Amount.......................................................................................................... 417,390,451 154,529,012
Unemployment compensation: [5] Number.......................................................................................................... 7,888,487 5,545,246 Amount.......................................................................................................... 27,914,348 18,598,544
Social Security benefits in AGI: Number.......................................................................................................... 12,475,908 5,800,920 Amount.......................................................................................................... 123,703,685 26,030,227
Self-employment retirement plans: Number.......................................................................................................... 1,235,620 191,402 Amount.......................................................................................................... 20,613,969 1,074,583
Total itemized deductions: [6] Number................................................................................................................. 48,163,827 16,515,819 Amount.......................................................................................................... 1,136,072,269 254,843,243
State and local income taxes: Number.......................................................................................................... 35,261,300 9,920,575 Amount.......................................................................................................... 230,091,694 16,582,458
State and local general sales tax: Number.......................................................................................................... 11,168,217 5,458,168 Amount.......................................................................................................... 17,627,381 5,154,972 12,593,630 29,910,972 16,283,494 63,626,608 11,836,987 96,772,262 12,431,392 24,934,354 61,696,034 845,878,263 21,853,891 17,133,349 13,052,640 11,194,359 2,598,726 1,385,540
Real estate taxes: Number.......................................................................................................... 41,496,005 Amount.......................................................................................................... 145,630,380
Taxes paid: Number.......................................................................................................... 47,940,060 Amount.......................................................................................................... 420,378,159
Mortgage Interest paid: Number.......................................................................................................... 39,313,705 Amount.......................................................................................................... 413,968,571
Contributions: Number.......................................................................................................... 41,394,670 Amount.......................................................................................................... 181,643,798
Taxable income: Number................................................................................................................. 104,618,964 Amount.......................................................................................................... 5,102,016,780
Total tax credits: [7] Number................................................................................................................. 40,532,350 Amount.......................................................................................................... 54,074,423
Child tax credit: Number.......................................................................................................... 25,961,450 Amount.......................................................................................................... 31,896,930
Child care credit: Number.......................................................................................................... 6,387,487 Amount.......................................................................................................... 3,360,313
Earned income credit: [8] Number.................................................................................................................22,747,631 22,747,631 Amount.......................................................................................................... Excess earned income credit (refundable): [9] Number................................ Amount.......................................................................................................... 42,636,473 19,976,612 37,637,507 42,636,473 19,976,612 37,637,507 71,712 184,961 50,596,829 88,375,052 57,868,419 105,786,470
Alternative minimum tax: Number................................................................................................................. 4,067,599 Amount.......................................................................................................... 17,269,976
Income tax: [10] Number................................................................................................................. 92,646,159 Amount.......................................................................................................... 938,184,168
Total tax liability: [11] Number................................................................................................................. 100,222,174 Amount.......................................................................................................... 989,191,350
Tax due at time of filing: [12] Number................................................................................................................. 25,495,750 12,612,333 Amount.......................................................................................................... 117,979,278 12,413,009 74,147,484 130,883,069
Overpayments: [13] Number................................................................................................................. 102,297,909 Amount.......................................................................................................... 235,357,330
** - 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 high-income 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 incomerelated 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 2006, including any returns filed for tax years preceding 2005. 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 2007.