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									Tax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,
By State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000
(Amounts are in thousands of dollars)


                                                                                                                                        Size of Adjusted Gr
                             Missouri                            Breakeven              $0.01          $10,000              $20,000      $30,000
                                                    Total              and            Under             Under               Under         Under
                                                  Returns             Loss            $10,000          $20,000              $30,000      $50,000


Returns Count                                      2,530,205          19,906           548,665          497,291              375,008      469,868

Dependent Exemptions Count                         1,604,154           7,270           150,952          255,132              223,585      350,457

Joint Returns Count                                1,064,443           9,184            44,443          111,879              123,100      256,859

Single Returns Count                               1,113,778           9,368           430,161          268,714              173,670      155,052

Head of Household Count                             313,661              730            67,077          106,341               68,996       50,495

Number of Farm Returns                              106,878            6,041            12,877           16,831               15,419       25,003

Paid Preparer Returns Count                        1,516,995          16,334           272,506          304,018              226,951      296,434

Salaries and Wages:

  Number of Returns                                2,162,615           6,265           447,961          402,401              325,961      420,748

   Amount                                         73,566,885         110,639          2,154,744        5,565,311            7,442,277   14,894,298

Taxable Interest Income:

  Number of Returns                                1,313,450          11,733           167,614          184,412              164,135      275,485

   Amount                                          3,416,238          45,553           148,709          389,852              324,430      510,725

Tax-exempt Interest:

  Number of Returns                                  89,446              522             3,958            6,453                6,580       14,156

   Amount                                           846,666            6,895            10,255           20,464               27,261       74,328

Dividends Received:

  Number of Returns                                 631,301            5,140            70,164           69,624               62,882      117,663

   Amount                                          2,268,861          13,407            55,048          111,253              108,983      216,085

State and Local Refunds:

  Number of Returns                                 575,024            1,521             5,667           17,356               35,851      119,759

   Amount                                           341,163            2,211             1,939            5,046               10,778       43,152

Business or Profession Net Income (less loss):

  Number of Returns                                 347,509            9,190            51,358           52,868               44,982       72,339

   Amount                                          3,347,323         -137,749          163,649          304,646              273,311      514,440

Net Capital Gain (less loss):

  Number of Returns                                 547,437            7,090            63,233           58,555               53,916      100,023

   Amount                                          7,106,975          61,450            79,653          128,340              141,611      322,422

Taxable IRA Distributions:

  Number of Returns                                 177,112              786            10,938           30,369               24,923       37,452

   Amount                                          1,667,396           8,261            29,941          123,460              130,407      254,711

Taxable Pensions / Annuities:

  Number of Returns                                 453,631            2,516            41,494           96,186               71,387       96,162

   Amount                                          5,653,452          17,561           174,697          748,518              763,688     1,237,803
Farm Net Income / Loss:

  Number of Returns                          106,224      6,005      12,787      16,739      15,355       24,874

  Amount                                     -429,880   -108,283     -37,286     -52,891     -48,562      -79,261

Unemployment Compensation:

  Number of Returns                          131,174        311      15,656      33,924      22,141       30,020

  Amount                                     250,688        818      28,958      69,750      43,278       56,534

Taxable Social Security Income:

  Number of Returns                          192,432         75         691       3,299      35,301       66,282

  Amount                                    1,428,017       481       2,947       6,314      58,288      340,949

IRA Payments:

  Number of Returns                           69,325        237       2,366       6,968      10,640       19,199

  Amount                                     151,576        491       3,752      12,855      21,209       40,929

Student Loan Interest Deduction:

  Number of Returns                           89,561        277       3,505      13,206      18,834       30,543

  Amount                                      48,136        172       1,304       5,971      11,122       18,430

S.E. Health Insurance Deduction:

  Number of Returns                           78,170      1,225       6,967      11,167      10,399       15,581

  Amount                                     140,439      1,984       8,695      15,943      16,150       25,517

Self-Employed Retirement Plan Payments:

  Number of Returns                           19,520         45         153         487         793         2,159

  Amount                                     164,677        123         249       1,116       2,181         7,738

Total Adjustments:

  Number of Returns                          451,838      4,383      53,465      67,189      65,671      104,561

  Amount                                     930,149      8,361      32,729      71,250      86,926      163,531

AGI Amount                                102,312,485   -894,141   2,767,584   7,410,263   9,256,587   18,374,485

Total Itemized Deductions:

  Number of Returns                          721,190      3,264      10,619      33,673      55,924      158,650

  Amount                                   11,551,764    63,397     153,341     419,308     600,318     1,712,937

Total Standard Deduction:

  Number of Returns                         1,809,015    16,642     538,046     463,618     319,084      311,218

  Amount                                    9,976,425    93,934    2,332,013   2,594,739   1,850,881    1,975,747

Taxable Income:

  Number of Returns                         2,042,059         0     186,163     400,949     368,153      467,962

  Amount                                   70,597,557         0     334,320    2,473,766   4,917,409   11,775,495

Income Tax Before Credits:

  Number of Returns                         2,042,196        29     186,309     400,894     368,161      467,970

  Amount                                   14,615,904        97      50,011     369,034     733,699     1,842,441

Child Tax Credit:

  Number of Returns                          531,992         20         254      65,240      99,602      154,238

  Amount                                     401,821          3          21      23,678      63,310      129,432

Child Care Credit:

  Number of Returns                          125,442          **          **     10,056      17,740       34,151

  Amount                                      49,713          **          **      3,427       6,978       12,619
Education Credits:

  Number of Returns                131,567         **         **    19,296      18,855      33,747

   Amount                           89,951         **         **    10,879      11,938      23,706

Foreign Tax Credit:

  Number of Returns                 58,951         0      3,796      3,007       3,252       7,461

   Amount                           17,202         0         69        150         229         588

General Business Credit:

  Number of Returns                   4,187        4         26        147         183         426

   Amount                           12,296        11          5         62         200         695

Total Credits:

  Number of Returns                692,661        43      9,926     92,505     119,367     183,161

   Amount                          591,913        15      1,306     38,668      82,957     168,374

Self-Employment Tax:

  Number of Returns                285,133     3,361     46,050     45,701      36,258      56,398

   Amount                          587,165     4,029     30,261     57,359      55,624     104,184

Income Tax:

  Number of Returns               1,945,362       71    181,295    348,354     337,535     459,719

   Amount                        14,093,737    1,588     48,806    330,498     651,307    1,674,615

Total Tax Liability:

  Number of Returns               2,030,616    3,809    223,866    374,865     346,727     462,647

   Amount                        14,762,516    6,203     80,507    391,884     711,972    1,790,985

Withholding Tax:

  Number of Returns               2,225,377    5,708    429,884    424,420     345,140     441,314

   Amount                        11,808,330   13,761    164,092    559,006     876,943    2,005,647

Estimated Tax Payment:

  Number of Returns                264,770     1,618     13,605     36,718      34,288      54,062

   Amount                         3,189,894   10,076     14,873     53,068      77,764     199,340

Earned Income Credit:

  Number of Returns                379,333     2,044    151,705    137,106      86,936       1,542

   Amount                          608,543     2,016    191,047    334,038      81,348          94

Excess Earned Income Credit:

  Number of Returns                315,001     1,313    131,240    132,148      49,939         361

   Amount                          526,893     1,345    176,404    299,444      49,679          22

Total Tax Payments:

  Number of Returns               2,391,606    9,259    473,651    462,852     366,912     463,940

   Amount                        16,070,814   28,952    371,783    949,750    1,046,345   2,216,797

Overpayment (Negative Amount):

  Number of Returns               1,852,562    7,751    434,926    397,128     296,163     348,147

   Amount                        -2,906,818   -23,568   -314,521   -609,033    -394,280    -559,131

Tax Due at Time of Filing:

  Number of Returns                553,886     2,066     75,558     80,623      68,823     107,876

   Amount                         1,916,865    3,052     22,807     52,445      65,431     150,484

Medical and Dental Expense:
   Number of Returns                                                               108,858     2,309    7,641    20,380    19,578    30,014

    Amount                                                                         796,074    13,819   87,374   161,176   158,911   160,492

State and Local Income Tax:

   Number of Returns                                                               700,304     1,975    5,868    25,789    52,607   156,648

    Amount                                                                        2,804,767    8,451    3,626    15,121    47,043   244,199

Real Estate Tax:

   Number of Returns                                                               661,674     2,605    7,208    25,429    46,835   142,447

    Amount                                                                        1,000,033    5,134    7,755    25,658    45,994   148,877

Taxes Paid Deduction:

   Number of Returns                                                               718,400     3,075    9,378    31,614    55,430   159,082

    Amount                                                                        4,080,378   14,648   12,961    88,490   103,392   428,449

Interest Paid Deduction:

   Number of Returns                                                               614,905     2,615    5,899    20,365    43,404   136,939

    Amount                                                                        4,302,905   30,442   31,508   103,202   217,042   738,448

Contributions Deduction:

   Number of Returns                                                               617,194        0     6,632    24,345    42,494   127,957

    Amount                                                                        1,995,369       0     7,798    43,280    74,275   231,331

FOOTNOTES:

* - Less than $500.

** - Omitted to avoid disclosure of specific taxpayer information.

Details may not add to totals because of rounding.

This table presents aggregates of all returns filed and processed through the

Individual Master File (IMF) system during Calendar Year 2000. 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 this table should, therefore, be used with the

knowledge that some of the data have not been perfected or edited for

statistical purposes.

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.

This table includes (a) "substitutes for returns," whereby the Internal Revenue

Service constructs returns for certain non-filers 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.

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.

Income tax includes the "alternative minimum tax."

Total tax liability differs from "income tax" in that it is the sum of income tax

after subtraction of all tax credits except the "earned income credit," and, in

addition, includes the "alternative minimum tax," taxes from recapture of

prior-year investment and low-income housing 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.

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.

AGI Amount is less deficits, where applicable.

Tax-exempt Interest is not included in AGI.

Total Credits excludes the "earned income credit," shown separately below.

Excess Earned Income Credit, or the refundable portion of the "earned

income credit" equals the amount in excess of "total tax liability," which is

shown in the table. The excess credit shown includes any "advance earned

income credit payments" for those returns that had such an excess.

Other Areas 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.

SOURCE: Internal Revenue Service, Information Services, Martinsburg

Computing Center, Master File Service Support Branch. Unpublished data.
Size of Adjusted Gross Income
                      $50,000      $75,000     $100,000     $150,000     $200,000      $500,000     $1,000,000
                       Under       Under        Under        Under        Under          Under            and
                      $75,000     $100,000     $150,000     $200,000     $500,000     $1,000,000        Over


                       331,220      142,349       86,596       24,550       27,161          5,083         2,508

                       314,466      148,269       90,942       26,407       29,369          5,083         2,222

                       264,311      126,074       76,898       21,586       23,608          4,395         2,106

                        50,002       12,862        7,774        2,430        2,866           574           305

                        14,564        2,855        1,545          428          510            74            46

                        17,356        6,328        3,661        1,224        1,620           334           184

                       211,678       87,952       54,684       17,696       21,908          4,530         2,304



                       301,502      129,968       77,362       21,190       22,918          4,258         2,081

                     16,204,718    9,528,747    7,367,861    2,611,000    4,304,953     1,514,724     1,867,613



                       251,219      122,749       79,143       23,199       26,257          5,018         2,486

                       499,623      292,400      283,817      131,020      278,250        135,536       376,324



                        16,411       11,096       11,547        5,292        9,189          2,648         1,594

                        95,977       68,679       90,908       60,178      156,961         91,388       143,372



                       125,392       73,706       57,483       19,002       23,130          4,716         2,399

                       281,849      215,475      267,165      148,723      341,541        163,078       346,254



                       170,209      103,203       70,238       20,846       23,561          4,554         2,259

                        75,434       56,575       45,511       17,787       34,817         16,583        31,331



                        57,082       25,803       18,006        6,280        7,569          1,357          675

                       527,794      360,079      440,422      268,254      455,710        122,707        54,059



                       104,166       61,731       50,962       17,966       22,665          4,718         2,412

                       488,734      427,154      617,650      399,874     1,101,752       704,134     2,634,201



                        35,080       18,755       11,880        3,176        3,100           432           221

                       327,701      243,110      246,895      105,921      150,048         27,197        19,746



                        76,478       34,355       21,565        5,972        5,885          1,050          581

                      1,168,876     630,216      495,701      165,813      182,957         33,933        33,688
   17,266         6,262        3,626      1,215       1,595         324         176

   -46,043      -15,339       -8,955      -6,571     -10,205      -8,156      -8,327



   19,737         6,282        2,455        394         226          21           7

   34,037       10,758         4,888        981         606          59          23



   46,091       18,613       12,282       3,927       4,581         837         453

  479,061      229,266      162,950      56,031      70,253      13,704       7,774



   14,135         6,656        5,477      1,578       1,644         300         125

   30,192       16,110       14,230       4,755       5,585       1,029         440



   23,196            0            0           0           0           0           0

   11,137            0            0           0           0           0           0



   11,534         6,204        6,110      2,917       4,323       1,122         621

   20,899       12,674       13,913       7,604      11,987       3,265       1,808



     3,440        2,892        3,543      2,034       3,101         609         264

   15,248       16,526       30,600      25,420      49,789      11,699       3,986



   80,590       28,958       22,612       8,712      11,694       2,612       1,391

  149,282       90,788      107,201      62,622     112,954      28,963      15,542

20,209,301   12,181,398   10,295,633   4,203,250   7,873,738   3,438,721   7,195,665



  205,023      117,967       79,442      23,373      26,008       4,843       2,404

 2,592,923    1,817,999    1,579,183    609,459    1,001,764    359,107     642,027



  126,197       24,382         7,154      1,177       1,153         240         104

  879,611      177,315       52,923       8,633       8,224       1,676         728



  330,824      142,247       86,525      24,526      27,130       5,076       2,504

14,258,385    9,050,314    7,974,079   3,393,591   6,786,793   3,078,891   6,554,514



  330,824      142,247       86,524      24,527      27,131       5,076       2,504

 2,378,417    1,750,190    1,740,174    818,259    1,894,241    976,729    2,062,613



  132,253       57,270       23,088          27           0           0           0

  117,018       51,084       17,261          15           0           0           0



   35,869       16,029         8,153      1,721       1,437         168          59

   14,731         6,918        3,521        721         670          90          32
  33,925      20,687          29         5           0         0           0

  28,529      13,759          20         4           0         0           0



  10,198       7,898       8,807      4,172      7,030      2,068      1,262

     906         955       1,417      1,227      3,642      2,777      5,243



     658         520         721       416         659       230         197

   1,099         951       1,426       879       2,080      1,471      3,417



 159,795      75,330      33,405      6,219      9,051      2,416      1,443

 164,158      74,598      24,398      3,562      9,718      7,879     16,279



  43,606      20,007      15,603      6,386      8,762      1,957      1,044

 102,418      62,307      64,630     32,741     50,091     13,947      9,576



 330,357     142,227      86,536     24,535     27,148      5,081      2,504

2,216,093   1,678,806   1,721,636   819,924   1,909,737   979,171   2,061,557



 330,590     142,271      86,559     24,543     27,153      5,081      2,505

2,333,855   1,752,736   1,797,640   857,572   1,965,851   994,610   2,078,702



 313,423     134,236      79,714     21,796     23,360      4,288      2,094

2,375,710   1,567,904   1,408,228   574,655   1,126,347   472,812    663,224



  47,223      26,011      23,206      9,597     13,459      3,133      1,850

 281,024     231,355     321,648    209,788    574,499    350,831    865,629



       0           0           0         0           0         0           0

       0           0           0         0           0         0           0



       0           0           0         0           0         0           0

       0           0           0         0           0         0           0



 328,719     141,433      85,991     24,344     26,951      5,057      2,497

2,667,648   1,812,475   1,754,640   804,957   1,768,880   874,866   1,773,721



 230,114      80,966      40,233      8,956      6,993       894         291

 -499,437    -206,887    -135,524   -48,357     -65,701   -23,968     -26,410



  89,388      55,102      40,732     12,854     16,157      3,162      1,545

 189,103     165,531     206,504    121,285    320,500    179,666    440,059
  19,054      6,127     2,756      567       387        39         6

 107,966     44,672    31,411    11,245    15,240     3,307      462



 204,277    117,628    79,091    23,283    25,909     4,827     2,402

 509,668    426,715   422,458   190,244   393,206   181,753   362,283



 193,464    113,294    76,283    22,356    24,828     4,624     2,301

 239,556    176,691   156,004    59,726    89,137    24,669    20,833



 205,613    118,132    79,442    23,372    26,010     4,845     2,407

 810,991    648,264   614,494   261,746   498,709   210,867   387,368



 185,438    106,361    68,520    19,232    20,613     3,684     1,835

1,127,027   735,207   578,043   210,460   314,539    92,265   124,719



 177,802    108,608    75,050    22,290    24,930     4,726     2,360

 364,239    271,968   259,362   114,856   233,194   105,881   289,187

								
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