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Individual income tax returns, 2010.

Table 1. All Returns: Sources of Income, Adjustments, Deductions and
Exemptions. By Size of Adjusted Gross income, tax Year 2010

[All figures are estimates based on samples--money amounts are in
thousands of dollars]

                                 Number        Adjusted gross
                                 of returns    income less
                                               deficit

Size of adjusted gross income    (1)           (2)

All returns, total               142,892,051   8,089,142,092
No adjusted gross income         2,554,170     -188,804,428
  $1 under $5,000                9,963,765     25,889,267
  $5,000 under $10,000           12,277,702    93,220,209
  $10,000 under $15,000          12,806,501    160,115,947
  $15,000 under $20,000          11,722,728    204,566,190
  $20,000 under $25,000          10,185,282    228,543,319
  $25,000 under $30,000          8,950,075     245,309,107
  $30,000 under $40,000          14,613,296    508,012,748
  $40,000 under $50,000          10,992,023    492,085,428
  $50,000 under $75,000          18,727,169    1,151,141,558
  $75,000 under $100,000         11,805,382    1,020,181,842
  $100,000 under $200,000        13,997,651    1,869,638,676
  $200,000 under $250,000        1,534,372     340,759,316
  $250,000 under $500,000        1,937,350     644,671,444
  $500,000 under $1,000,000      544,224       368,353,583
  $1,000,000 under $1,500,000    126,941       153,289,160
  $1,500,000 under $2,000,000    51,550        88,557,580
  $2,000,000 under $5,000,000    73,078        217,723,503
  $5,000,000 under $10,000,000   17,527        120,171,904
  $10,000,000 or more            11,264        345,715,738
Taxable returns, total           84,475,933    7,246,201,878
Nontaxable returns, total        58,416,118    842,940,214

                                      Total income
                                 Number of
                                 returns         Amount

Size of adjusted gross income    (3)             (4)

All returns, total               142,244,789     8,208,441,150
No adjusted gross income         1,906,908       -186,102,463
  $1 under $5,000                9,963,765       27,421,337
  $5,000 under $10,000           12,277,702      95,819,800
  $10,000 under $15,000          12,806,501      163,269,244
  $15,000 under $20,000          11,722,728      207,916,169
  $20,000 under $25,000          10,185,282      231,736,700
  $25,000 under $30,000          8,950,075       248,395,755
  $30,000 under $40,000          14,613,296      514,130,069
  $40,000 under $50,000          10,992,023      498,274,621
  $50,000 under $75,000          18,727,169      1,164,413,465
  $75,000 under $100,000         11,805,382      1,031,635,974
  $100,000 under $200,000        13,997,651      1,893,784,843
  $200,000 under $250,000        1,534,372       346,747,600
  $250,000 under $500,000        1,937,350       658,575,713
  $500,000 under $1,000,000      544,224         376,241,249
  $1,000,000 under $1,500,000    126,941         156,131,116
  $1,500,000 under $2,000,000    51,550          90,092,775
  $2,000,000 under $5,000,000    73,078          220,569,798
  $5,000,000 under $10,000,000   17,527          121,347,180
  $10,000,000 or more            11,264          348,040,203
Taxable returns, total           84,474,911      7,341,627,129
Nontaxable returns, total        57,769,878      866,814,021

                                     Salaries and wages
                                 Number of
                                 returns       Amount

Size of adjusted gross income    (5)           (6)

All returns, total               117,820,074   5,837,350,365
No adjusted gross income         733,966       23,024,443
  $1 under $5,000                7,034,688     24,219,567
  $5,000 under $10,000           9,152,813     66,977,504
  $10,000 under $15,000          9,449,996     107,809,244
  $15,000 under $20,000          9,383,355     150,729,462
  $20,000 under $25,000          8,541,549     176,322,623
  $25,000 under $30,000          7,645,453     193,814,226
  $30,000 under $40,000          12,796,759    409,400,177
  $40,000 under $50,000          9,630,166     393,259,205
  $50,000 under $75,000          16,380,504    890,711,967
  $75,000 under $100,000         10,504,337    784,109,315
  $100,000 under $200,000        12,750,258    1,446,167,263
  $200,000 under $250,000        1,390,726     246,626,235
  $250,000 under $500,000        1,726,778     431,676,112
  $500,000 under $1,000,000      467,009       206,877,573
  $1,000,000 under $1,500,000    105,231       71,025,863
  $1,500,000 under $2,000,000    42,501        37,181,240
  $2,000,000 under $5,000,000    60,188        81,841,611
  $5,000,000 under $10,000,000   14,635        39,097,572
  $10,000,000 or more            9,165         56,479,162
Taxable returns, total           72,578,891    5,004,387,693
Nontaxable returns, total        45,241,183    832,962,672

                                      Taxable interest
                                 Number of
                                 returns       Amount

Size of adjusted gross income    (7)           (8)

All returns, total               55,130,125    139,611,242
No adjusted gross income         1,038,579     7,334,566
  $1 under $5,000                2,374,222     1,351,202
  $5,000 under $10,000           2,395,891     2,297,484
  $10,000 under $15,000          2,635,215     3,037,863
  $15,000 under $20,000          2,587,441     3,139,792
  $20,000 under $25,000          2,277,939     3,026,555
  $25,000 under $30,000          2,303,727     2,758,061
  $30,000 under $40,000          4,455,685     5,135,235
  $40,000 under $50,000          4,209,998     4,816,299
  $50,000 under $75,000          9,279,442     12,864,476
  $75,000 under $100,000         7,291,102     10,693,890
  $100,000 under $200,000        10,426,242    20,329,225
  $200,000 under $250,000        1,301,629     5,033,228
  $250,000 under $500,000        1,756,854     11,227,479
  $500,000 under $1,000,000      519,903       9,259,771
  $1,000,000 under $1,500,000    124,755       4,358,893
  $1,500,000 under $2,000,000    50,806        2,600,623
  $2,000,000 under $5,000,000    72,093        7,554,584
  $5,000,000 under $10,000,000   17,387        4,738,471
  $10,000,000 or more            11,216        18,053,545
Taxable returns, total           41,552,845    117,163,696
Nontaxable returns, total        13,577,280    22,447,546

                                 Tax-exempt interest [1]
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (9)           (10)

All returns, total               6,103,182     75,163,368
No adjusted gross income         147,972       3,075,153
  $1 under $5,000                170,292       447,981
  $5,000 under $10,000           157,747       511,508
  $10,000 under $15,000          172,200       614,647
  $15,000 under $20,000          171,595       869,637
  $20,000 under $25,000          162,193       909,942
  $25,000 under $30,000          156,059       1,018,700
  $30,000 under $40,000          331,601       1,958,955
  $40,000 under $50,000          330,479       2,146,839
  $50,000 under $75,000          889,104       5,755,015
  $75,000 under $100,000         765,213       5,538,264
  $100,000 under $200,000        1,403,272     13,083,218
  $200,000 under $250,000        284,148       3,501,101
  $250,000 under $500,000        548,307       10,191,285
  $500,000 under $1,000,000      240,177       7,600,674
  $1,000,000 under $1,500,000    70,745        3,618,597
  $1,500,000 under $2,000,000    31,063        2,102,429
  $2,000,000 under $5,000,000    48,716        5,075,945
  $5,000,000 under $10,000,000   13,157        2,696,925
  $10,000,000 or more            9,142         4,446,554
Taxable returns, total           4,944,970     63,572,937
Nontaxable returns, total        1,158,212     11,590,431

                                    Ordinary dividends
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (11)            (12)

All returns, total               28,007,627      183,539,268
No adjusted gross income         748,513         4,033,720
  $1 under $5,000                1,273,301       1,302,234
  $5,000 under $10,000           1,079,321       1,688,483
  $10,000 under $15,000          1,109,235       2,267,219
  $15,000 under $20,000          1,094,399       2,342,641
  $20,000 under $25,000          998,266         1,976,641
  $25,000 under $30,000          917,402         2,090,258
  $30,000 under $40,000          1,831,538       4,012,666
  $40,000 under $50,000          1,780,275       4,537,639
  $50,000 under $75,000          4,374,782       12,910,224
  $75,000 under $100,000         3,661,464       12,821,077
  $100,000 under $200,000        6,119,548       26,768,980
  $200,000 under $250,000        951,745         7,403,412
  $250,000 under $500,000        1,374,855       18,575,264
  $500,000 under $1,000,000      442,291         13,826,318
  $1,000,000 under $1,500,000    110,544         7,289,100
  $1,500,000 under $2,000,000    46,058          4,483,630
  $2,000,000 under $5,000,000    66,699          12,831,954
  $5,000,000 under $10,000,000   16,506          8,835,758
  $10,000,000 or more            10,885          33,542,051
Taxable returns, total           21,654,626      160,669,080
Nontaxable returns, total        6,353,001       22,870,188

                                 Qualified dividends [1]
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (13)          (14)

All returns, total               25,049,470    136,483,398
No adjusted gross income         671,581       2,549,591
  $1 under $5,000                1,107,405     720,554
  $5,000 under $10,000           942,721       953,574
  $10,000 under $15,000          965,516       1,226,363
  $15,000 under $20,000          952,455       1,299,584
  $20,000 under $25,000          860,735       1,213,402
  $25,000 under $30,000          801,780       1,210,598
  $30,000 under $40,000          1,611,896     2,385,571
  $40,000 under $50,000          1,569,113     2,891,496
  $50,000 under $75,000          3,865,785     8,409,324
  $75,000 under $100,000         3,262,911     8,430,770
  $100,000 under $200,000        5,584,990     19,198,626
  $200,000 under $250,000        887,710       5,519,167
  $250,000 under $500,000        1,300,818     14,181,002
  $500,000 under $1,000,000      422,615       10,537,883
  $1,000,000 under $1,500,000    106,278       5,697,054
  $1,500,000 under $2,000,000    44,394        3,547,665
  $2,000,000 under $5,000,000    64,280        10,207,362
  $5,000,000 under $10,000,000   15,920        7,171,187
  $10,000,000 or more            10,567        29,132,626
Taxable returns, total           19,420,465    121,160,446
Nontaxable returns, total        5,629,005     15,322,952

                                 State income tax refunds
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (15)          (16)

All returns, total               21,828,587    27,454,568
No adjusted gross income         94,012        475,895
  $1 under $5,000                95,394        47,579
  $5,000 under $10,000           146,829       95,429
  $10,000 under $15,000          230,611       133,141
  $15,000 under $20,000          293,843       195,111
  $20,000 under $25,000          414,754       219,890
  $25,000 under $30,000          521,756       289,676
  $30,000 under $40,000          1,450,757     902,358
  $40,000 under $50,000          1,785,878     1,214,733
  $50,000 under $75,000          4,734,155     3,639,868
  $75,000 under $100,000         4,180,392     3,821,820
  $100,000 under $200,000        6,371,746     7,634,821
  $200,000 under $250,000        631,904       1,282,645
  $250,000 under $500,000        595,548       1,745,622
  $500,000 under $1,000,000      156,539       1,219,824
  $1,000,000 under $1,500,000    50,557        630,345
  $1,500,000 under $2,000,000    23,038        423,805
  $2,000,000 under $5,000,000    35,001        1,123,013
  $5,000,000 under $10,000,000   9,462         665,221
  $10,000,000 or more            6,412         1,693,773
Taxable returns, total           19,047,698    24,471,233
Nontaxable returns, total        2,780,889     2,983,335

                                 Alimony received
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (17)          (18)

All returns, total               439,196       8,795,589
No adjusted gross income         2,848         63,294
  $1 under $5,000                10,085        36,215
  $5,000 under $10,000           24,080        159,661
  $10,000 under $15,000          35,351        327,206
  $15,000 under $20,000          34,456        335,693
  $20,000 under $25,000          32,266        277,019
  $25,000 under $30,000          30,135        390,249
  $30,000 under $40,000          73,905        972,637
  $40,000 under $50,000          51,428        688,284
  $50,000 under $75,000          ** 115,493    ** 2,976,496
  $75,000 under $100,000         **            **
  $100,000 under $200,000        22,776        1,507,292
  $200,000 under $250,000        2,790         391,399
  $250,000 under $500,000        2,737         352,681
  $500,000 under $1,000,000      486           129,886
  $1,000,000 under $1,500,000    178           64,282
  $1,500,000 under $2,000,000    * 66          * 32,186
  $2,000,000 under $5,000,000    92            41,050
  $5,000,000 under $10,000,000   14            7,703
  $10,000,000 or more            12            42,356
Taxable returns, total           297,096       7,241,374
Nontaxable returns, total        142,100       1,554,215

                                 Business or profession
                                       Net income
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (19)            (20)

All returns, total               17,009,148      322,775,121
No adjusted gross income         288,851         4,354,737
  $1 under $5,000                1,241,019       3,384,642
  $5,000 under $10,000           2,063,109       14,359,358
  $10,000 under $15,000          2,148,074       21,619,990
  $15,000 under $20,000          1,342,037       15,750,493
  $20,000 under $25,000          913,710         11,768,896
  $25,000 under $30,000          732,458         9,874,381
  $30,000 under $40,000          1,235,318       18,006,125
  $40,000 under $50,000          1,008,215       15,513,184
  $50,000 under $75,000          1,929,953       31,525,276
  $75,000 under $100,000         1,398,340       27,154,779
  $100,000 under $200,000        1,911,825       61,109,586
  $200,000 under $250,000        266,722         17,703,870
  $250,000 under $500,000        374,297         34,759,113
  $500,000 under $1,000,000      105,684         17,447,161
  $1,000,000 under $1,500,000    24,005          5,671,846
  $1,500,000 under $2,000,000    8,565           2,612,127
  $2,000,000 under $5,000,000    12,239          5,261,701
  $5,000,000 under $10,000,000   2,931           2,082,912
  $10,000,000 or more            1,796           2,814,942
Taxable returns, total           7,888,787       227,472,586
Nontaxable returns, total        9,120,361       95,302,535

                                 Business or profession
                                      Net loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (21)          (22)

All returns, total               5,496,549     55,509,536
No adjusted gross income         452,833       15,297,436
  $1 under $5,000                115,880       802,367
  $5,000 under $10,000           201,005       1,750,955
  $10,000 under $15,000          222,072       1,693,401
  $15,000 under $20,000          312,903       2,453,819
  $20,000 under $25,000          302,267       2,220,449
  $25,000 under $30,000          308,765       2,217,159
  $30,000 under $40,000          536,964       4,071,080
  $40,000 under $50,000          456,365       3,158,194
  $50,000 under $75,000          901,576       5,926,556
  $75,000 under $100,000         586,972       3,346,480
  $100,000 under $200,000        830,939       5,897,725
  $200,000 under $250,000        98,308        1,163,114
  $250,000 under $500,000        115,461       1,885,752
  $500,000 under $1,000,000      34,281        993,629
  $1,000,000 under $1,500,000    8,383         471,565
  $1,500,000 under $2,000,000    3,275         261,521
  $2,000,000 under $5,000,000    5,563         660,622
  $5,000,000 under $10,000,000   1,518         332,512
  $10,000,000 or more            1,217         905,200
Taxable returns, total           3,408,982     26,365,478
Nontaxable returns, total        2,087,567     29,144,058

                                 Capital gain distributions
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (23)          (24)

All returns, total               1,155,754     601,335
No adjusted gross income         11,660        3,191
  $1 under $5,000                68,579        20,271
  $5,000 under $10,000           46,846        23,582
  $10,000 under $15,000          53,769        29,556
  $15,000 under $20,000          35,371        9,619
  $20,000 under $25,000          42,407        22,571
  $25,000 under $30,000          27,319        12,879
  $30,000 under $40,000          79,452        16,135
  $40,000 under $50,000          98,522        44,309
  $50,000 under $75,000          182,440       54,970
  $75,000 under $100,000         173,517       138,511
  $100,000 under $200,000        252,220       149,106
  $200,000 under $250,000        32,477        19,259
  $250,000 under $500,000        40,914        34,450
  $500,000 under $1,000,000      8,040         13,392
  $1,000,000 under $1,500,000    1,013         1,649
  $1,500,000 under $2,000,000    530           1,405
  $2,000,000 under $5,000,000    585           5,539
  $5,000,000 under $10,000,000   68            435
  $10,000,000 or more            25            507
Taxable returns, total           925,444       492,153
Nontaxable returns, total        230,310       109,182

                                    Taxable net gain
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (25)          (26)

All returns, total               7,353,062     393,628,206
No adjusted gross income         153,124       13,418,750
  $1 under $5,000                241,669       641,098
  $5,000 under $10,000           236,641       863,989
  $10,000 under $15,000          240,919       901,901
  $15,000 under $20,000          242,420       961,281
  $20,000 under $25,000          218,883       865,480
  $25,000 under $30,000          234,791       1,120,135
  $30,000 under $40,000          437,048       2,404,163
  $40,000 under $50,000          451,095       2,527,902
  $50,000 under $75,000          1,080,944     7,379,530
  $75,000 under $100,000         964,482       9,598,666
  $100,000 under $200,000        1,753,514     26,763,667
  $200,000 under $250,000        311,099       9,548,707
  $250,000 under $500,000        485,931       31,141,528
  $500,000 under $1,000,000      176,933       29,561,482
  $1,000,000 under $1,500,000    50,105        18,487,902
  $1,500,000 under $2,000,000    21,468        12,460,394
  $2,000,000 under $5,000,000    34,687        41,218,428
  $5,000,000 under $10,000,000   9,769         30,397,649
  $10,000,000 or more            7,541         153,365,554
Taxable returns, total           5,730,189     367,425,968
Nontaxable returns, total        1,622,873     26,202,238

                                   Taxable net loss
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (27)            (28)

All returns, total               12,806,473      29,819,583
No adjusted gross income         817,712         2,108,404
  $1 under $5,000                587,666         1,273,406
  $5,000 under $10,000           499,328         1,140,675
  $10,000 under $15,000          492,055         1,118,351
  $15,000 under $20,000          458,867         1,024,794
  $20,000 under $25,000          413,688         920,466
  $25,000 under $30,000          402,888         926,195
  $30,000 under $40,000          723,054         1,640,340
  $40,000 under $50,000          752,619         1,659,545
  $50,000 under $75,000          1,785,617       4,032,818
  $75,000 under $100,000         1,516,340       3,428,357
  $100,000 under $200,000        2,723,435       6,310,700
  $200,000 under $250,000        493,372         1,205,581
  $250,000 under $500,000        757,939         1,972,842
  $500,000 under $1,000,000      253,419         693,532
  $1,000,000 under $1,500,000    60,462          169,413
  $1,500,000 under $2,000,000    24,907          70,318
  $2,000,000 under $5,000,000    32,722          93,818
  $5,000,000 under $10,000,000   6,949           20,107
  $10,000,000 or more            3,437           9,924
Taxable returns, total           9,293,777       21,406,205
Nontaxable returns, total        3,512,697       8,413,378

                                 Net short-term capital gain
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (29)          (30)

All returns, total               4,491,611     47,303,302
No adjusted gross income         127,287       1,792,451
  $1 under $5,000                151,498       295,373
  $5,000 under $10,000           135,412       216,797
  $10,000 under $15,000          120,435       284,219
  $15,000 under $20,000          141,515       373,941
  $20,000 under $25,000          117,586       214,429
  $25,000 under $30,000          129,881       304,602
  $30,000 under $40,000          228,242       591,029
  $40,000 under $50,000          239,279       681,292
  $50,000 under $75,000          619,863       1,653,012
  $75,000 under $100,000         582,352       2,128,206
  $100,000 under $200,000        1,110,816     5,033,263
  $200,000 under $250,000        224,026       1,537,853
  $250,000 under $500,000        344,239       4,245,773
  $500,000 under $1,000,000      131,616       3,723,797
  $1,000,000 under $1,500,000    35,860        1,816,188
  $1,500,000 under $2,000,000    15,790        1,302,656
  $2,000,000 under $5,000,000    24,416        4,069,557
  $5,000,000 under $10,000,000   6,559         2,787,737
  $10,000,000 or more            4,938         14,251,126
Taxable returns, total           3,579,363     42,991,457
Nontaxable returns, total        912,248       4,311,844

                                 Net short-term capital loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (31)          (32)

All returns, total               6,269,740     258,095,809
No adjusted gross income         439,246       29,641,250
  $1 under $5,000                276,376       4,040,850
  $5,000 under $10,000           227,596       4,678,285
  $10,000 under $15,000          211,337       4,759,771
  $15,000 under $20,000          177,268       4,589,383
  $20,000 under $25,000          168,457       4,252,240
  $25,000 under $30,000          174,139       4,109,292
  $30,000 under $40,000          300,151       8,783,678
  $40,000 under $50,000          313,376       7,522,125
  $50,000 under $75,000          775,793       18,324,859
  $75,000 under $100,000         708,448       18,763,371
  $100,000 under $200,000        1,399,431     43,295,994
  $200,000 under $250,000        277,439       13,762,383
  $250,000 under $500,000        503,114       29,211,001
  $500,000 under $1,000,000      194,286       21,012,161
  $1,000,000 under $1,500,000    53,667        9,097,679
  $1,500,000 under $2,000,000    22,586        5,362,778
  $2,000,000 under $5,000,000    33,425        11,618,776
  $5,000,000 under $10,000,000   8,350         5,531,614
  $10,000,000 or more            5,255         9,738,319
Taxable returns, total           4,556,230     185,072,310
Nontaxable returns, total        1,713,510     73,023,498

                                 Short-term loss carryover
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (33)          (34)

All returns, total               3,714,527     240,378,369
No adjusted gross income         349,168       26,820,383
  $1 under $5,000                204,398       3,755,162
  $5,000 under $10,000           162,442       4,396,671
  $10,000 under $15,000          119,164       4,205,940
  $15,000 under $20,000          108,544       3,464,962
  $20,000 under $25,000          87,056        3,726,513
  $25,000 under $30,000          105,655       3,599,626
  $30,000 under $40,000          167,031       6,754,968
  $40,000 under $50,000          162,346       6,602,216
  $50,000 under $75,000          392,157       16,681,190
  $75,000 under $100,000         364,764       17,338,242
  $100,000 under $200,000        769,115       40,815,840
  $200,000 under $250,000        157,333       12,332,426
  $250,000 under $500,000        324,673       28,245,648
  $500,000 under $1,000,000      142,324       20,835,831
  $1,000,000 under $1,500,000    41,565        9,249,062
  $1,500,000 under $2,000,000    18,070        5,193,107
  $2,000,000 under $5,000,000    27,342        11,551,911
  $5,000,000 under $10,000,000   6,986         5,507,341
  $10,000,000 or more            4,393         9,301,332
Taxable returns, total           2,504,189     174,817,349
Nontaxable returns, total        1,210,338     65,561,020

                                 Net short-term gain from sales
                                 of capital assets
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (35)            (36)

All returns, total               5,210,033       39,418,106
No adjusted gross income         193,243         2,030,018
  $1 under $5,000                184,102         400,562
  $5,000 under $10,000           161,721         392,612
  $10,000 under $15,000          151,251         408,680
  $15,000 under $20,000          157,509         475,025
  $20,000 under $25,000          140,751         293,415
  $25,000 under $30,000          139,072         431,169
  $30,000 under $40,000          259,259         808,908
  $40,000 under $50,000          254,959         832,398
  $50,000 under $75,000          703,810         2,141,387
  $75,000 under $100,000         639,418         2,679,648
  $100,000 under $200,000        1,243,766       7,002,216
  $200,000 under $250,000        263,961         2,065,157
  $250,000 under $500,000        431,079         5,511,785
  $500,000 under $1,000,000      173,818         4,210,830
  $1,000,000 under $1,500,000    47,447          1,828,301
  $1,500,000 under $2,000,000    20,637          1,088,101
  $2,000,000 under $5,000,000    31,063          2,689,984
  $5,000,000 under $10,000,000   7,920           1,310,661
  $10,000,000 or more            5,247           2,817,249
Taxable returns, total           4,059,177       33,366,734
Nontaxable returns, total        1,150,857       6,051,372

                                 Net short-term loss from sales
                                 of capital assets
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (37)          (38)

All returns, total               3,365,228     32,070,518
No adjusted gross income         157,168       3,392,756
  $1 under $5,000                113,386       427,094
  $5,000 under $10,000           92,079        446,670
  $10,000 under $15,000          105,811       676,468
  $15,000 under $20,000          90,774        1,262,793
  $20,000 under $25,000          93,748        541,565
  $25,000 under $30,000          90,105        591,395
  $30,000 under $40,000          156,679       2,237,317
  $40,000 under $50,000          184,174       1,051,682
  $50,000 under $75,000          452,894       2,276,966
  $75,000 under $100,000         425,524       2,241,464
  $100,000 under $200,000        821,545       5,105,576
  $200,000 under $250,000        163,835       2,162,782
  $250,000 under $500,000        263,381       3,228,489
  $500,000 under $1,000,000      94,721        2,044,163
  $1,000,000 under $1,500,000    25,038        748,545
  $1,500,000 under $2,000,000    10,537        640,505
  $2,000,000 under $5,000,000    16,486        1,196,540
  $5,000,000 under $10,000,000   4,256         583,792
  $10,000,000 or more            3,089         1,213,954
Taxable returns, total           2,637,626     22,351,396
Nontaxable returns, total        727,602       9,719,122

                                 Net short-term gain from other
                                 forms (2119, 4797, etc.)
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (39)          (40)

All returns, total               425,217       6,092,556
No adjusted gross income         14,609        199,246
  $1 under $5,000                14,936        17,722
  $5,000 under $10,000           3,006         2,194
  $10,000 under $15,000          8,797         6,120
  $15,000 under $20,000          5,231         3,799
  $20,000 under $25,000          2,636         4,101
  $25,000 under $30,000          12,172        20,679
  $30,000 under $40,000          14,832        28,675
  $40,000 under $50,000          14,302        20,945
  $50,000 under $75,000          35,791        45,058
  $75,000 under $100,000         48,280        102,724
  $100,000 under $200,000        101,174       213,351
  $200,000 under $250,000        25,469        74,038
  $250,000 under $500,000        54,893        319,646
  $500,000 under $1,000,000      32,683        421,170
  $1,000,000 under $1,500,000    11,778        249,545
  $1,500,000 under $2,000,000    6,101         196,536
  $2,000,000 under $5,000,000    11,640        699,503
  $5,000,000 under $10,000,000   3,805         447,922
  $10,000,000 or more            3,083         3,019,581
Taxable returns, total           348,563       5,748,331
Nontaxable returns, total        76,654        344,225

                                 Net short-term loss from
                                 other forms (4684, 6781,
                                 and 8824)
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (41)          (42)

All returns, total               238,675       1,648,333
No adjusted gross income         10,954        204,511
  $1 under $5,000                9,077         3,941
  $5,000 under $10,000           3,665         5,155
  $10,000 under $15,000          7,471         6,082
  $15,000 under $20,000          3,223         3,015
  $20,000 under $25,000          1,123         8,787
  $25,000 under $30,000          8,528         64,207
  $30,000 under $40,000          6,395         61,125
  $40,000 under $50,000          9,589         14,811
  $50,000 under $75,000          23,878        24,400
  $75,000 under $100,000         21,133        42,070
  $100,000 under $200,000        50,284        98,272
  $200,000 under $250,000        10,736        30,639
  $250,000 under $500,000        25,661        75,627
  $500,000 under $1,000,000      21,807        110,792
  $1,000,000 under $1,500,000    7,678         53,224
  $1,500,000 under $2,000,000    4,416         61,731
  $2,000,000 under $5,000,000    7,758         154,214
  $5,000,000 under $10,000,000   2,759         124,035
  $10,000,000 or more            2,541         501,695
Taxable returns, total           188,106       1,278,307
Nontaxable returns, total        50,569        370,025

                                 Net short-term partnership/S
                                 corporation gain
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (43)            (44)

All returns, total               717,805         23,255,993
No adjusted gross income         30,983          1,370,610
  $1 under $5,000                15,756          41,627
  $5,000 under $10,000           11,362          9,030
  $10,000 under $15,000          11,375          13,316
  $15,000 under $20,000          13,073          44,439
  $20,000 under $25,000          10,230          45,082
  $25,000 under $30,000          15,400          22,092
  $30,000 under $40,000          24,867          86,084
  $40,000 under $50,000          25,002          92,543
  $50,000 under $75,000          75,288          254,717
  $75,000 under $100,000         70,900          342,665
  $100,000 under $200,000        148,210         926,961
  $200,000 under $250,000        39,253          356,767
  $250,000 under $500,000        97,834          1,197,185
  $500,000 under $1,000,000      57,477          1,551,727
  $1,000,000 under $1,500,000    24,504          922,967
  $1,500,000 under $2,000,000    11,937          703,271
  $2,000,000 under $5,000,000    21,468          2,480,673
  $5,000,000 under $10,000,000   7,134           2,049,342
  $10,000,000 or more            5,751           10,744,896
Taxable returns, total           587,360         21,144,690
Nontaxable returns, total        130,445         2,111,303

                                 Net short-term partnership/S
                                 corporation loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (45)          (46)

All returns, total               432,810       5,461,943
No adjusted gross income         18,712        1,031,022
  $1 under $5,000                13,282        19,191
  $5,000 under $10,000           7,642         16,829
  $10,000 under $15,000          7,644         15,179
  $15,000 under $20,000          10,349        7,934
  $20,000 under $25,000          11,406        103,544
  $25,000 under $30,000          16,343        23,403
  $30,000 under $40,000          11,479        62,907
  $40,000 under $50,000          20,120        118,009
  $50,000 under $75,000          47,245        130,454
  $75,000 under $100,000         40,722        138,426
  $100,000 under $200,000        87,244        385,571
  $200,000 under $250,000        21,626        194,644
  $250,000 under $500,000        56,120        444,080
  $500,000 under $1,000,000      33,003        481,305
  $1,000,000 under $1,500,000    11,356        231,472
  $1,500,000 under $2,000,000    5,278         152,687
  $2,000,000 under $5,000,000    8,849         516,715
  $5,000,000 under $10,000,000   2,549         336,633
  $10,000,000 or more            1,840         1,051,938
Taxable returns, total           335,587       3,893,556
Nontaxable returns, total        97,222        1,568,387

                                 Net long-term capital gain
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (47)          (48)

All returns, total               6,666,431     378,693,853
No adjusted gross income         169,470       14,392,366
  $1 under $5,000                226,169       602,633
  $5,000 under $10,000           212,946       941,275
  $10,000 under $15,000          216,376       1,005,586
  $15,000 under $20,000          208,143       811,950
  $20,000 under $25,000          191,195       940,357
  $25,000 under $30,000          205,224       1,139,147
  $30,000 under $40,000          393,635       2,307,441
  $40,000 under $50,000          394,469       2,195,381
  $50,000 under $75,000          955,198       7,056,615
  $75,000 under $100,000         841,855       8,977,762
  $100,000 under $200,000        1,577,455     25,971,808
  $200,000 under $250,000        291,874       9,364,565
  $250,000 under $500,000        475,824       30,418,527
  $500,000 under $1,000,000      178,271       29,280,374
  $1,000,000 under $1,500,000    51,646        18,367,437
  $1,500,000 under $2,000,000    22,428        12,106,969
  $2,000,000 under $5,000,000    36,307        39,932,305
  $5,000,000 under $10,000,000   10,197        29,251,434
  $10,000,000 or more            7,747         143,629,924
Taxable returns, total           5,143,939     350,733,992
Nontaxable returns, total        1,522,492     27,959,861

                                 Net long-term capital loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (49)          (50)

All returns, total               11,213,616    438,279,624
No adjusted gross income         717,614       46,727,525
  $1 under $5,000                527,625       10,528,430
  $5,000 under $10,000           443,200       12,920,102
  $10,000 under $15,000          443,865       10,906,782
  $15,000 under $20,000          407,994       10,608,002
  $20,000 under $25,000          346,523       8,031,796
  $25,000 under $30,000          353,777       8,705,271
  $30,000 under $40,000          635,281       15,593,370
  $40,000 under $50,000          661,775       18,002,844
  $50,000 under $75,000          1,561,754     42,160,668
  $75,000 under $100,000         1,301,125     36,127,680
  $100,000 under $200,000        2,360,700     78,714,085
  $200,000 under $250,000        434,596       20,724,934
  $250,000 under $500,000        669,723       45,066,186
  $500,000 under $1,000,000      231,712       29,084,394
  $1,000,000 under $1,500,000    55,031        11,438,981
  $1,500,000 under $2,000,000    22,320        6,246,458
  $2,000,000 under $5,000,000    29,631        13,000,929
  $5,000,000 under $10,000,000   6,237         5,890,321
  $10,000,000 or more            3,131         7,800,867
Taxable returns, total           8,125,839     308,817,703
Nontaxable returns, total        3,087,777     129,461,921

                                 Net long-term gain from sales
                                 of capital assets
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (51)            (52)

All returns, total               6,327,546       199,367,025
No adjusted gross income         190,419         6,877,760
  $1 under $5,000                254,865         646,144
  $5,000 under $10,000           204,562         890,908
  $10,000 under $15,000          198,269         1,063,263
  $15,000 under $20,000          192,481         802,572
  $20,000 under $25,000          176,183         863,955
  $25,000 under $30,000          166,954         914,652
  $30,000 under $40,000          362,122         1,968,320
  $40,000 under $50,000          368,555         2,136,377
  $50,000 under $75,000          872,048         6,002,654
  $75,000 under $100,000         769,987         7,675,109
  $100,000 under $200,000        1,492,161       20,232,883
  $200,000 under $250,000        286,334         6,467,387
  $250,000 under $500,000        481,443         19,955,246
  $500,000 under $1,000,000      183,469         18,006,680
  $1,000,000 under $1,500,000    53,274          10,639,673
  $1,500,000 under $2,000,000    22,832          6,458,630
  $2,000,000 under $5,000,000    35,423          19,430,665
  $5,000,000 under $10,000,000   9,445           12,744,857
  $10,000,000 or more            6,722           55,589,288
Taxable returns, total           4,869,266       181,066,032
Nontaxable returns, total        1,458,280       18,300,993

                                 Net long-term loss from sales
                                 of capital assets
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (53)          (54)

All returns, total               5,788,203     83,364,084
No adjusted gross income         308,651       7,798,018
  $1 under $5,000                239,291       2,224,955
  $5,000 under $10,000           198,858       3,637,746
  $10,000 under $15,000          212,790       1,734,645
  $15,000 under $20,000          218,590       1,789,602
  $20,000 under $25,000          183,308       1,321,165
  $25,000 under $30,000          181,480       1,565,033
  $30,000 under $40,000          314,008       2,790,524
  $40,000 under $50,000          331,168       3,983,934
  $50,000 under $75,000          856,235       8,309,771
  $75,000 under $100,000         712,740       6,996,650
  $100,000 under $200,000        1,275,939     13,628,427
  $200,000 under $250,000        227,648       4,130,235
  $250,000 under $500,000        341,797       7,600,039
  $500,000 under $1,000,000      121,001       5,498,057
  $1,000,000 under $1,500,000    28,974        1,890,149
  $1,500,000 under $2,000,000    12,022        1,252,654
  $2,000,000 under $5,000,000    17,040        2,625,550
  $5,000,000 under $10,000,000   4,118         1,469,649
  $10,000,000 or more            2,545         3,117,279
Taxable returns, total           4,333,083     58,755,387
Nontaxable returns, total        1,455,120     24,608,697

                                 Long-term loss carryover
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (55)          (56)

All returns, total               8,269,543     406,537,024
No adjusted gross income         572,789       41,684,545
  $1 under $5,000                419,605       8,651,480
  $5,000 under $10,000           338,983       9,502,354
  $10,000 under $15,000          329,332       9,566,877
  $15,000 under $20,000          269,045       9,203,287
  $20,000 under $25,000          242,812       7,070,245
  $25,000 under $30,000          243,531       7,431,476
  $30,000 under $40,000          439,657       13,511,484
  $40,000 under $50,000          452,719       15,005,100
  $50,000 under $75,000          1,058,451     36,027,292
  $75,000 under $100,000         901,942       31,687,877
  $100,000 under $200,000        1,697,756     71,348,365
  $200,000 under $250,000        356,856       19,429,576
  $250,000 under $500,000        585,035       43,848,352
  $500,000 under $1,000,000      225,185       29,400,305
  $1,000,000 under $1,500,000    60,154        12,417,673
  $1,500,000 under $2,000,000    25,207        7,013,453
  $2,000,000 under $5,000,000    36,277        15,232,224
  $5,000,000 under $10,000,000   8,789         7,251,818
  $10,000,000 or more            5,420         11,253,242
Taxable returns, total           5,883,068     294,043,614
Nontaxable returns, total        2,386,475     112,493,411

                                 Net long-term gain from
                                 other forms (2119, 4797, etc.)
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (57)          (58)

All returns, total               1,901,094     120,352,905
No adjusted gross income         93,962        7,703,652
  $1 under $5,000                34,685        389,742
  $5,000 under $10,000           39,441        212,070
  $10,000 under $15,000          54,330        339,340
  $15,000 under $20,000          53,503        379,389
  $20,000 under $25,000          43,508        402,906
  $25,000 under $30,000          65,451        423,803
  $30,000 under $40,000          107,670       1,156,882
  $40,000 under $50,000          96,129        1,031,109
  $50,000 under $75,000          242,673       2,745,203
  $75,000 under $100,000         230,827       3,247,374
  $100,000 under $200,000        407,578       9,625,144
  $200,000 under $250,000        94,399        4,424,179
  $250,000 under $500,000        171,807       12,238,956
  $500,000 under $1,000,000      87,208        10,255,029
  $1,000,000 under $1,500,000    28,648        6,087,005
  $1,500,000 under $2,000,000    13,703        4,137,485
  $2,000,000 under $5,000,000    23,168        11,727,136
  $5,000,000 under $10,000,000   6,996         7,814,264
  $10,000,000 or more            5,411         36,012,236
Taxable returns, total           1,419,682     106,691,070
Nontaxable returns, total        481,412       13,661,834

                                 Net long-term loss from other
                                 forms (4684, 6781, and 8824)
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (59)            (60)

All returns, total               219,474         2,278,619
No adjusted gross income         9,532           272,395
  $1 under $5,000                9,069           5,869
  $5,000 under $10,000           3,224           33,233
  $10,000 under $15,000          7,470           4,519
  $15,000 under $20,000          2,213           3,318
  $20,000 under $25,000          1,073           9,560
  $25,000 under $30,000          8,486           81,026
  $30,000 under $40,000          6,433           84,320
  $40,000 under $50,000          8,100           21,690
  $50,000 under $75,000          23,709          36,280
  $75,000 under $100,000         20,714          60,565
  $100,000 under $200,000        47,730          138,972
  $200,000 under $250,000        9,704           38,769
  $250,000 under $500,000        22,979          104,389
  $500,000 under $1,000,000      18,910          150,734
  $1,000,000 under $1,500,000    6,392           68,693
  $1,500,000 under $2,000,000    3,637           84,044
  $2,000,000 under $5,000,000    6,149           231,426
  $5,000,000 under $10,000,000   2,068           161,441
  $10,000,000 or more            1,882           687,376
Taxable returns, total           170,770         1,753,788
Nontaxable returns, total        48,705          524,830

                                 Net long-term partnership/ S
                                 corporation gain
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (61)          (62)

All returns, total               1,242,232     121,131,282
No adjusted gross income         43,694        5,483,948
  $1 under $5,000                27,695        53,443
  $5,000 under $10,000           23,512        171,375
  $10,000 under $15,000          20,044        87,044
  $15,000 under $20,000          22,561        70,682
  $20,000 under $25,000          19,653        93,442
  $25,000 under $30,000          35,099        219,138
  $30,000 under $40,000          37,995        154,258
  $40,000 under $50,000          43,824        233,623
  $50,000 under $75,000          139,310       733,160
  $75,000 under $100,000         130,866       864,732
  $100,000 under $200,000        281,583       3,270,727
  $200,000 under $250,000        70,091        1,612,516
  $250,000 under $500,000        161,044       5,283,817
  $500,000 under $1,000,000      90,609        7,458,771
  $1,000,000 under $1,500,000    33,392        4,953,801
  $1,500,000 under $2,000,000    16,538        3,811,404
  $2,000,000 under $5,000,000    28,513        14,420,388
  $5,000,000 under $10,000,000   9,098         12,059,537
  $10,000,000 or more            7,113         60,095,476
Taxable returns, total           1,000,390     112,825,790
Nontaxable returns, total        241,842       8,305,492

                                 Net long-term partnership/
                                 S corporation gain

                                 Number        Amount
                                 of returns

Size of adjusted gross income    (63)          (64)

All returns, total               689,448       13,926,145
No adjusted gross income         36,117        2,775,986
  $1 under $5,000                16,805        182,747
  $5,000 under $10,000           22,825        135,446
  $10,000 under $15,000          13,716        157,684
  $15,000 under $20,000          15,875        118,925
  $20,000 under $25,000          13,218        114,032
  $25,000 under $30,000          20,055        143,293
  $30,000 under $40,000          26,441        338,572
  $40,000 under $50,000          34,251        367,186
  $50,000 under $75,000          87,597        640,624
  $75,000 under $100,000         69,228        707,454
  $100,000 under $200,000        157,538       1,930,815
  $200,000 under $250,000        36,527        568,035
  $250,000 under $500,000        70,627        1,261,790
  $500,000 under $1,000,000      37,695        935,077
  $1,000,000 under $1,500,000    13,316        565,627
  $1,500,000 under $2,000,000    5,542         310,856
  $2,000,000 under $5,000,000    8,508         805,257
  $5,000,000 under $10,000,000   2,145         509,584
  $10,000,000 or more            1,424         1,357,154
Taxable returns, total           538,016       8,929,701
Nontaxable returns, total        151,431       4,996,443

                                 Schedule D capital gain
                                 distributions
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (65)          (66)

All returns, total               5,411,425     5,668,861
No adjusted gross income         170,033       130,426
  $1 under $5,000                182,176       49,924
  $5,000 under $10,000           155,996       55,599
  $10,000 under $15,000          168,934       72,881
  $15,000 under $20,000          137,488       66,437
  $20,000 under $25,000          150,354       63,260
  $25,000 under $30,000          144,664       97,109
  $30,000 under $40,000          272,165       159,509
  $40,000 under $50,000          285,447       169,338
  $50,000 under $75,000          754,735       428,896
  $75,000 under $100,000         638,547       515,414
  $100,000 under $200,000        1,283,258     1,175,549
  $200,000 under $250,000        255,571       302,164
  $250,000 under $500,000        475,277       688,891
  $500,000 under $1,000,000      199,014       459,674
  $1,000,000 under $1,500,000    57,930        190,121
  $1,500,000 under $2,000,000    25,077        113,998
  $2,000,000 under $5,000,000    38,127        247,644
  $5,000,000 under $10,000,000   9,917         134,917
  $10,000,000 or more            6,715         547,108
Taxable returns, total           4,269,202     4,815,859
Nontaxable returns, total        1,142,223     853,002

                                 Sales of property other than
                                      capital assets
                                         Net gain
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (67)            (68)

All returns, total               795,187         15,718,706
No adjusted gross income         63,095          1,707,166
  $1 under $5,000                18,066          237,811
  $5,000 under $10,000           19,962          113,445
  $10,000 under $15,000          32,129          144,739
  $15,000 under $20,000          23,601          146,502
  $20,000 under $25,000          21,476          96,190
  $25,000 under $30,000          22,973          155,523
  $30,000 under $40,000          44,993          261,488
  $40,000 under $50,000          40,304          231,695
  $50,000 under $75,000          117,493         878,366
  $75,000 under $100,000         83,723          842,462
  $100,000 under $200,000        138,080         1,748,219
  $200,000 under $250,000        35,004          589,624
  $250,000 under $500,000        60,399          919,437
  $500,000 under $1,000,000      36,717          892,822
  $1,000,000 under $1,500,000    12,029          420,863
  $1,500,000 under $2,000,000    6,535           287,368
  $2,000,000 under $5,000,000    11,457          900,185
  $5,000,000 under $10,000,000   3,777           710,365
  $10,000,000 or more            3,373           4,434,435
Taxable returns, total           550,028         12,687,049
Nontaxable returns, total        245,159         3,031,657

                                 Sales of property other than
                                      capital assets
                                         Net loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (69)          (70)

All returns, total               1,181,965     33,794,746
No adjusted gross income         160,121       19,823,224
  $1 under $5,000                25,956        313,301
  $5,000 under $10,000           31,829        633,644
  $10,000 under $15,000          28,774        434,970
  $15,000 under $20,000          35,039        379,039
  $20,000 under $25,000          28,823        319,475
  $25,000 under $30,000          37,871        361,690
  $30,000 under $40,000          70,106        990,273
  $40,000 under $50,000          60,925        855,477
  $50,000 under $75,000          126,431       1,645,263
  $75,000 under $100,000         107,624       940,134
  $100,000 under $200,000        206,136       2,014,664
  $200,000 under $250,000        40,891        506,386
  $250,000 under $500,000        104,564       1,220,036
  $500,000 under $1,000,000      61,518        884,775
  $1,000,000 under $1,500,000    21,456        439,604
  $1,500,000 under $2,000,000    9,837         236,836
  $2,000,000 under $5,000,000    16,196        615,340
  $5,000,000 under $10,000,000   4,548         325,494
  $10,000,000 or more            3,320         855,119
Taxable returns, total           771,071       9,498,871
Nontaxable returns, total        410,894       24,295,875

                                 Taxable IRA distributions
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (71)          (72)

All returns, total               12,517,280    194,332,950
No adjusted gross income         158,658       3,025,850
  $1 under $5,000                324,541       864,200
  $5,000 under $10,000           590,706       2,400,971
  $10,000 under $15,000          793,340       4,113,593
  $15,000 under $20,000          748,403       4,932,438
  $20,000 under $25,000          656,224       4,771,287
  $25,000 under $30,000          605,369       4,917,287
  $30,000 under $40,000          1,125,309     10,342,667
  $40,000 under $50,000          994,423       10,562,431
  $50,000 under $75,000          2,217,432     27,809,102
  $75,000 under $100,000         1,677,993     29,417,289
  $100,000 under $200,000        1,986,980     51,764,535
  $200,000 under $250,000        242,894       9,940,496
  $250,000 under $500,000        284,288       16,102,841
  $500,000 under $1,000,000      73,274        5,788,407
  $1,000,000 under $1,500,000    17,093        2,151,302
  $1,500,000 under $2,000,000    7,113         1,269,891
  $2,000,000 under $5,000,000    9,521         2,405,051
  $5,000,000 under $10,000,000   2,282         834,426
  $10,000,000 or more            1,438         918,887
Taxable returns, total           9,510,697     171,835,305
Nontaxable returns, total        3,006,583     22,497,644

                                 Pensions and annuities
                                      Total [1]
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (73)          (74)

All returns, total               28,889,557    881,195,991
No adjusted gross income         308,017       8,122,986
  $1 under $5,000                804,209       6,124,684
  $5,000 under $10,000           1,302,697     11,798,748
  $10,000 under $15,000          1,935,511     21,180,000
  $15,000 under $20,000          1,839,185     24,550,737
  $20,000 under $25,000          1,640,450     25,918,011
  $25,000 under $30,000          1,557,149     25,995,433
  $30,000 under $40,000          2,733,070     54,616,439
  $40,000 under $50,000          2,430,704     58,582,827
  $50,000 under $75,000          5,060,454     146,282,258
  $75,000 under $100,000         3,632,049     133,337,254
  $100,000 under $200,000        4,428,003     236,526,658
  $200,000 under $250,000        468,253       37,789,027
  $250,000 under $500,000        548,859       54,992,854
  $500,000 under $1,000,000      130,185       18,353,712
  $1,000,000 under $1,500,000    32,227        6,135,688
  $1,500,000 under $2,000,000    12,871        2,779,064
  $2,000,000 under $5,000,000    18,300        5,037,053
  $5,000,000 under $10,000,000   4,414         1,517,008
  $10,000,000 or more            2,949         1,555,550
Taxable returns, total           21,919,546    789,182,190
Nontaxable returns, total        6,970,011     92,013,801

                                 Pensions and annuities
                                          Taxable
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (75)            (76)

All returns, total               26,596,737      558,540,932
No adjusted gross income         247,541         3,019,087
  $1 under $5,000                738,537         2,396,204
  $5,000 under $10,000           1,243,658       6,729,016
  $10,000 under $15,000          1,869,232       15,598,117
  $15,000 under $20,000          1,771,641       18,844,917
  $20,000 under $25,000          1,549,691       18,688,102
  $25,000 under $30,000          1,470,731       20,349,829
  $30,000 under $40,000          2,603,186       41,269,621
  $40,000 under $50,000          2,267,660       42,725,316
  $50,000 under $75,000          4,714,821       106,601,449
  $75,000 under $100,000         3,291,259       90,747,858
  $100,000 under $200,000        3,883,185       143,251,212
  $200,000 under $250,000        383,516         18,386,893
  $250,000 under $500,000        420,299         21,047,943
  $500,000 under $1,000,000      92,547          5,085,121
  $1,000,000 under $1,500,000    22,322          1,480,942
  $1,500,000 under $2,000,000    9,027           619,822
  $2,000,000 under $5,000,000    12,692          1,047,347
  $5,000,000 under $10,000,000   3,131           362,391
  $10,000,000 or more            2,060           289,748
Taxable returns, total           20,121,343      505,770,422
Nontaxable returns, total        6,475,394       52,770,510

                                          Rent
                                       Net income
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (77)          (78)

All returns, total               4,253,506     63,040,671
No adjusted gross income         138,237       2,559,585
  $1 under $5,000                111,511       312,628
  $5,000 under $10,000           173,728       766,644
  $10,000 under $15,000          218,087       1,235,310
  $15,000 under $20,000          195,036       1,463,317
  $20,000 under $25,000          185,730       1,241,115
  $25,000 under $30,000          169,166       1,378,542
  $30,000 under $40,000          285,898       2,363,967
  $40,000 under $50,000          305,519       2,467,677
  $50,000 under $75,000          653,819       6,399,914
  $75,000 under $100,000         527,027       5,780,108
  $100,000 under $200,000        845,211       14,073,227
  $200,000 under $250,000        122,594       3,240,928
  $250,000 under $500,000        205,636       7,651,357
  $500,000 under $1,000,000      73,782        5,181,331
  $1,000,000 under $1,500,000    18,399        1,825,330
  $1,500,000 under $2,000,000    7,804         966,354
  $2,000,000 under $5,000,000    11,588        2,083,170
  $5,000,000 under $10,000,000   2,950         706,433
  $10,000,000 or more            1,785         1,343,734
Taxable returns, total           3,091,392     53,531,016
Nontaxable returns, total        1,162,114     9,509,655

                                          Rent
                                 Net loss (includes
                                 nondeductible loss)
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (79)          (80)

All returns, total               5,747,164     66,716,151
No adjusted gross income         363,446       9,003,278
  $1 under $5,000                112,649       975,243
  $5,000 under $10,000           147,590       1,398,876
  $10,000 under $15,000          167,356       1,391,105
  $15,000 under $20,000          218,053       1,666,137
  $20,000 under $25,000          217,492       1,860,761
  $25,000 under $30,000          186,749       1,704,335
  $30,000 under $40,000          404,830       3,591,256
  $40,000 under $50,000          401,789       3,804,995
  $50,000 under $75,000          968,370       8,480,131
  $75,000 under $100,000         746,039       6,784,642
  $100,000 under $200,000        1,201,557     13,340,529
  $200,000 under $250,000        206,262       3,121,734
  $250,000 under $500,000        276,713       5,298,333
  $500,000 under $1,000,000      83,073        2,122,838
  $1,000,000 under $1,500,000    20,523        748,748
  $1,500,000 under $2,000,000    8,139         354,691
  $2,000,000 under $5,000,000    11,748        625,037
  $5,000,000 under $10,000,000   2,873         195,867
  $10,000,000 or more            1,913         247,615
Taxable returns, total           4,079,736     44,409,125
Nontaxable returns, total        1,667,428     22,307,026

                                        Royalty
                                       Net income
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (81)          (82)

All returns, total               1,684,859     18,882,958
No adjusted gross income         61,043        603,806
  $1 under $5,000                44,739        28,803
  $5,000 under $10,000           47,229        100,424
  $10,000 under $15,000          76,207        178,560
  $15,000 under $20,000          59,917        105,002
  $20,000 under $25,000          50,860        163,482
  $25,000 under $30,000          60,803        272,595
  $30,000 under $40,000          95,044        346,150
  $40,000 under $50,000          112,619       424,609
  $50,000 under $75,000          217,005       1,049,359
  $75,000 under $100,000         212,415       1,103,584
  $100,000 under $200,000        371,273       3,254,223
  $200,000 under $250,000        60,228        899,827
  $250,000 under $500,000        108,142       3,014,346
  $500,000 under $1,000,000      53,821        2,141,821
  $1,000,000 under $1,500,000    17,749        1,033,421
  $1,500,000 under $2,000,000    8,818         594,766
  $2,000,000 under $5,000,000    16,575        1,472,609
  $5,000,000 under $10,000,000   5,567         676,088
  $10,000,000 or more            4,803         1,419,484
Taxable returns, total           1,318,791     17,348,551
Nontaxable returns, total        366,067       1,534,408

                                        Royalty
                                       Net loss
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (83)            (84)

All returns, total               52,663          290,994
No adjusted gross income         2,400           48,279
  $1 under $5,000                * 296           * 577
  $5,000 under $10,000           * 1,928         * 209
  $10,000 under $15,000          * 36            * 9
  $15,000 under $20,000          * 2,093         * 9,558
  $20,000 under $25,000          * 2,349         * 5,353
  $25,000 under $30,000          * 2,352         * 4,555
  $30,000 under $40,000          2,311           21,814
  $40,000 under $50,000          3,186           1,487
  $50,000 under $75,000          2,116           5,154
  $75,000 under $100,000         4,984           22,711
  $100,000 under $200,000        16,938          52,482
  $200,000 under $250,000        1,068           3,963
  $250,000 under $500,000        5,345           24,765
  $500,000 under $1,000,000      2,120           31,329
  $1,000,000 under $1,500,000    847             4,829
  $1,500,000 under $2,000,000    571             3,381
  $2,000,000 under $5,000,000    1,002           14,553
  $5,000,000 under $10,000,000   356             6,301
  $10,000,000 or more            365             29,685
Taxable returns, total           39,691          193,703
Nontaxable returns, total        12,971          97,292

                                       Farm rental
                                       Net income
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (85)          (86)

All returns, total               429,934       4,776,434
No adjusted gross income         10,085        113,848
  $1 under $5,000                10,804        34,382
  $5,000 under $10,000           15,991        61,569
  $10,000 under $15,000          21,553        75,543
  $15,000 under $20,000          26,665        132,218
  $20,000 under $25,000          21,988        138,444
  $25,000 under $30,000          22,142        152,091
  $30,000 under $40,000          28,523        230,811
  $40,000 under $50,000          24,755        242,955
  $50,000 under $75,000          74,035        785,677
  $75,000 under $100,000         68,233        661,487
  $100,000 under $200,000        77,162        1,231,993
  $200,000 under $250,000        7,320         167,740
  $250,000 under $500,000        13,564        450,586
  $500,000 under $1,000,000      4,696         195,601
  $1,000,000 under $1,500,000    1,021         32,819
  $1,500,000 under $2,000,000    476           13,621
  $2,000,000 under $5,000,000    668           31,718
  $5,000,000 under $10,000,000   172           12,455
  $10,000,000 or more            81            10,876
Taxable returns, total           328,015       4,217,630
Nontaxable returns, total        101,920       558,804

                                       Farm rental
                                         Net loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (87)          (88)

All returns, total               112,126       634,445
No adjusted gross income         11,884        129,687
  $1 under $5,000                * 5,579       * 29,766
  $5,000 under $10,000           * 3,045       * 29,286
  $10,000 under $15,000          * 5,330       * 28,322
  $15,000 under $20,000          11,012        23,696
  $20,000 under $25,000          * 2,354       * 17,670
  $25,000 under $30,000          6,499         16,432
  $30,000 under $40,000          ** 15,378     ** 61,679
  $40,000 under $50,000          **            **
  $50,000 under $75,000          18,304        70,041
  $75,000 under $100,000         10,723        39,229
  $100,000 under $200,000        15,101        126,752
  $200,000 under $250,000        1,839         5,357
  $250,000 under $500,000        3,468         31,939
  $500,000 under $1,000,000      912           7,338
  $1,000,000 under $1,500,000    250           3,696
  $1,500,000 under $2,000,000    200           2,824
  $2,000,000 under $5,000,000    157           5,443
  $5,000,000 under $10,000,000   61            2,691
  $10,000,000 or more            31            2,596
Taxable returns, total           74,974        369,147
Nontaxable returns, total        37,152        265,298

                                 Total rental and royalty
                                       Net income
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (89)          (90)

All returns, total               5,759,833     84,637,766
No adjusted gross income         173,761       2,916,944
  $1 under $5,000                157,027       347,756
  $5,000 under $10,000           221,768       903,586
  $10,000 under $15,000          298,899       1,475,027
  $15,000 under $20,000          268,167       1,667,651
  $20,000 under $25,000          245,165       1,529,497
  $25,000 under $30,000          236,835       1,759,728
  $30,000 under $40,000          379,035       2,866,747
  $40,000 under $50,000          413,384       3,064,397
  $50,000 under $75,000          864,152       8,029,382
  $75,000 under $100,000         734,084       7,421,190
  $100,000 under $200,000        1,137,710     18,087,380
  $200,000 under $250,000        158,964       4,179,694
  $250,000 under $500,000        276,064       10,902,533
  $500,000 under $1,000,000      113,236       7,389,133
  $1,000,000 under $1,500,000    30,921        2,862,660
  $1,500,000 under $2,000,000    14,309        1,557,372
  $2,000,000 under $5,000,000    23,846        3,549,290
  $5,000,000 under $10,000,000   7,134         1,375,112
  $10,000,000 or more            5,371         2,752,688
Taxable returns, total           4,255,760     73,678,138
Nontaxable returns, total        1,504,073     10,959,628

                                 Total rental and royalty
                                        Net loss
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (91)            (92)

All returns, total               4,967,114       53,068,939
No adjusted gross income         367,932         9,621,556
  $1 under $5,000                110,976         850,751
  $5,000 under $10,000           139,636         1,207,825
  $10,000 under $15,000          160,232         1,418,712
  $15,000 under $20,000          213,695         1,697,185
  $20,000 under $25,000          209,629         1,805,306
  $25,000 under $30,000          183,848         1,575,406
  $30,000 under $40,000          392,545         3,527,557
  $40,000 under $50,000          389,906         3,572,377
  $50,000 under $75,000          946,545         7,937,597
  $75,000 under $100,000         724,294         6,511,462
  $100,000 under $200,000        906,989         7,887,870
  $200,000 under $250,000        62,718          1,060,878
  $250,000 under $500,000        94,364          2,093,155
  $500,000 under $1,000,000      37,669          1,003,451
  $1,000,000 under $1,500,000    10,669          419,225
  $1,500,000 under $2,000,000    4,736           213,335
  $2,000,000 under $5,000,000    7,338           365,449
  $5,000,000 under $10,000,000   1,971           124,238
  $10,000,000 or more            1,421           175,605
Taxable returns, total           3,324,337       30,692,443
Nontaxable returns, total        1,642,777       22,376,497

                                 Partnership and S corporation
                                         Net income
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (93)          (94)

All returns, total               5,138,219     525,538,018
No adjusted gross income         99,421        4,793,889
  $1 under $5,000                73,504        413,840
  $5,000 under $10,000           116,836       864,744
  $10,000 under $15,000          113,418       1,126,808
  $15,000 under $20,000          129,305       1,393,919
  $20,000 under $25,000          126,423       1,082,957
  $25,000 under $30,000          127,762       1,588,341
  $30,000 under $40,000          247,820       3,476,335
  $40,000 under $50,000          255,288       4,267,452
  $50,000 under $75,000          652,276       13,016,587
  $75,000 under $100,000         612,728       16,305,363
  $100,000 under $200,000        1,295,144     52,694,667
  $200,000 under $250,000        296,719       22,505,213
  $250,000 under $500,000        575,346       78,502,312
  $500,000 under $1,000,000      255,361       78,992,067
  $1,000,000 under $1,500,000    70,690        41,588,681
  $1,500,000 under $2,000,000    30,091        26,834,583
  $2,000,000 under $5,000,000    42,883        64,399,133
  $5,000,000 under $10,000,000   10,414        33,068,730
  $10,000,000 or more            6,788         78,622,396
Taxable returns, total           4,176,992     505,338,219
Nontaxable returns, total        961,227       20,199,799

                                 Partnership and S corporation
                                          Net loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (95)          (96)

All returns, total               2,872,264     131,064,669
No adjusted gross income         369,112       65,633,378
  $1 under $5,000                74,885        991,914
  $5,000 under $10,000           82,794        1,278,529
  $10,000 under $15,000          81,376        1,007,567
  $15,000 under $20,000          88,322        1,129,884
  $20,000 under $25,000          84,121        984,434
  $25,000 under $30,000          74,196        862,924
  $30,000 under $40,000          149,615       2,055,024
  $40,000 under $50,000          164,549       2,175,818
  $50,000 under $75,000          393,627       5,125,157
  $75,000 under $100,000         333,000       4,050,035
  $100,000 under $200,000        575,890       8,376,395
  $200,000 under $250,000        103,916       2,400,434
  $250,000 under $500,000        180,677       6,001,626
  $500,000 under $1,000,000      67,234        4,857,761
  $1,000,000 under $1,500,000    18,558        2,286,273
  $1,500,000 under $2,000,000    8,476         1,403,126
  $2,000,000 under $5,000,000    14,330        4,493,986
  $5,000,000 under $10,000,000   4,257         2,871,705
  $10,000,000 or more            3,328         13,078,700
Taxable returns, total           1,823,049     52,419,900
Nontaxable returns, total        1,049,214     78,644,769

                                      Estate and trust
                                         Net income
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (97)          (98)

All returns, total               590,100       22,218,142
No adjusted gross income         14,659        469,362
  $1 under $5,000                22,073        28,731
  $5,000 under $10,000           18,173        35,561
  $10,000 under $15,000          16,894        93,957
  $15,000 under $20,000          12,645        42,099
  $20,000 under $25,000          13,610        129,950
  $25,000 under $30,000          22,845        138,228
  $30,000 under $40,000          33,576        229,571
  $40,000 under $50,000          22,838        150,321
  $50,000 under $75,000          98,493        1,054,155
  $75,000 under $100,000         83,888        1,131,409
  $100,000 under $200,000        123,861       2,815,350
  $200,000 under $250,000        31,235        1,058,401
  $250,000 under $500,000        40,247        2,322,927
  $500,000 under $1,000,000      19,176        2,360,716
  $1,000,000 under $1,500,000    5,870         1,229,436
  $1,500,000 under $2,000,000    2,752         674,036
  $2,000,000 under $5,000,000    4,545         2,027,642
  $5,000,000 under $10,000,000   1,472         1,494,539
  $10,000,000 or more            1,247         4,731,751
Taxable returns, total           471,599       21,209,019
Nontaxable returns, total        118,501       1,009,123

                                      Estate and trust
                                          Net loss
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (99)            (100)

All returns, total               48,631          2,525,833
No adjusted gross income         5,020           1,203,741
  $1 under $5,000                * 998           * 545
  $5,000 under $10,000           * 1,044         * 29,205
  $10,000 under $15,000          * 982           * 738
  $15,000 under $20,000          * 9             * 66
  $20,000 under $25,000          * 1,001         * 10
  $25,000 under $30,000          * 1,083         * 4,509
  $30,000 under $40,000          * 1,446         * 25,545
  $40,000 under $50,000          859             2,270
  $50,000 under $75,000          7,117           43,757
  $75,000 under $100,000         5,965           39,474
  $100,000 under $200,000        8,917           62,769
  $200,000 under $250,000        2,995           56,464
  $250,000 under $500,000        4,761           69,955
  $500,000 under $1,000,000      2,554           113,447
  $1,000,000 under $1,500,000    1,017           64,737
  $1,500,000 under $2,000,000    545             30,894
  $2,000,000 under $5,000,000    1,248           236,545
  $5,000,000 under $10,000,000   491             89,745
  $10,000,000 or more            581             451,416
Taxable returns, total           35,247          1,204,282
Nontaxable returns, total        13,384          1,321,550

                                           Farm
                                         Net income
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (101)         (102)

All returns, total               582,602       12,252,258
No adjusted gross income         32,770        597,550
  $1 under $5,000                31,711        74,601
  $5,000 under $10,000           28,636        167,143
  $10,000 under $15,000          27,635        223,927
  $15,000 under $20,000          21,446        166,343
  $20,000 under $25,000          20,141        371,520
  $25,000 under $30,000          22,484        287,403
  $30,000 under $40,000          52,161        624,051
  $40,000 under $50,000          49,800        742,814
  $50,000 under $75,000          107,570       1,682,458
  $75,000 under $100,000         68,863        1,715,594
  $100,000 under $200,000        89,159        3,224,226
  $200,000 under $250,000        8,847         568,205
  $250,000 under $500,000        14,468        1,020,289
  $500,000 under $1,000,000      4,645         435,946
  $1,000,000 under $1,500,000    912           130,423
  $1,500,000 under $2,000,000    473           64,645
  $2,000,000 under $5,000,000    630           95,538
  $5,000,000 under $10,000,000   157           31,274
  $10,000,000 or more            93            28,310
Taxable returns, total           358,553       9,492,302
Nontaxable returns, total        224,049       2,759,956

                                          Farm
                                        Net loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (103)         (104)

All returns, total               1,326,639     23,984,536
No adjusted gross income         116,756       4,831,532
  $1 under $5,000                41,887        451,256
  $5,000 under $10,000           50,775        582,056
  $10,000 under $15,000          55,185        814,152
  $15,000 under $20,000          59,859        910,048
  $20,000 under $25,000          55,480        602,004
  $25,000 under $30,000          64,539        856,058
  $30,000 under $40,000          116,164       1,230,376
  $40,000 under $50,000          103,307       1,645,283
  $50,000 under $75,000          218,378       2,975,222
  $75,000 under $100,000         155,482       2,188,162
  $100,000 under $200,000        210,929       3,379,324
  $200,000 under $250,000        25,461        684,757
  $250,000 under $500,000        33,410        1,135,486
  $500,000 under $1,000,000      11,762        608,523
  $1,000,000 under $1,500,000    3,063         242,014
  $1,500,000 under $2,000,000    1,186         157,599
  $2,000,000 under $5,000,000    2,083         333,680
  $5,000,000 under $10,000,000   522           150,662
  $10,000,000 or more            410           206,342
Taxable returns, total           844,189       13,501,883
Nontaxable returns, total        482,450       10,482,653

                                 Unemployment compensation
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (105)         (106)

All returns, total               14,936,508    120,249,961
No adjusted gross income         60,977        531,944
  $1 under $5,000                283,667       860,552
  $5,000 under $10,000           1,038,333     5,086,981
  $10,000 under $15,000          1,679,198     11,050,319
  $15,000 under $20,000          1,741,532     14,125,683
  $20,000 under $25,000          1,549,700     14,907,030
  $25,000 under $30,000          1,184,837     11,005,789
  $30,000 under $40,000          1,682,466     14,593,035
  $40,000 under $50,000          1,174,529     9,759,213
  $50,000 under $75,000          2,123,705     17,732,513
  $75,000 under $100,000         1,223,715     10,060,433
  $100,000 under $200,000        1,034,478     8,996,852
  $200,000 under $250,000        73,001        698,842
  $250,000 under $500,000        72,603        684,699
  $500,000 under $1,000,000      10,596        116,123
  $1,000,000 under $1,500,000    1,741         23,242
  $1,500,000 under $2,000,000    671           7,975
  $2,000,000 under $5,000,000    616           7,341
  $5,000,000 under $10,000,000   110           1,018
  $10,000,000 or more            33            378
Taxable returns, total           8,618,132     74,490,608
Nontaxable returns, total        6,318,376     45,759,353

                                 Social security benefits
                                       Total [1]
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (107)           (108)

All returns, total               25,422,847      477,855,868
No adjusted gross income         1,029,551       16,910,268
  $1 under $5,000                1,810,227       28,419,393
  $5,000 under $10,000           2,075,716       33,055,183
  $10,000 under $15,000          2,465,739       41,694,835
  $15,000 under $20,000          2,103,013       36,039,393
  $20,000 under $25,000          1,589,542       28,547,882
  $25,000 under $30,000          1,411,922       26,273,156
  $30,000 under $40,000          2,195,495       41,617,738
  $40,000 under $50,000          1,746,101       32,276,602
  $50,000 under $75,000          3,650,118       68,835,221
  $75,000 under $100,000         2,339,325       50,470,521
  $100,000 under $200,000        2,333,276       55,294,149
  $200,000 under $250,000        246,396         6,574,894
  $250,000 under $500,000        295,195         7,997,846
  $500,000 under $1,000,000      83,500          2,405,077
  $1,000,000 under $1,500,000    21,068          622,775
  $1,500,000 under $2,000,000    8,894           271,354
  $2,000,000 under $5,000,000    12,634          384,512
  $5,000,000 under $10,000,000   3,183           100,342
  $10,000,000 or more            1,951           64,728
Taxable returns, total           15,585,160      305,480,564
Nontaxable returns, total        9,837,687       172,375,304

                                 Social security benefits
                                         Taxable
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (109)         (110)

All returns, total               16,180,397    190,745,678
No adjusted gross income         6,480         49,107
  $1 under $5,000                18,753        77,994
  $5,000 under $10,000           26,874        148,707
  $10,000 under $15,000          77,765        216,976
  $15,000 under $20,000          642,255       747,213
  $20,000 under $25,000          1,177,771     2,115,002
  $25,000 under $30,000          1,301,418     4,019,543
  $30,000 under $40,000          2,191,999     11,961,523
  $40,000 under $50,000          1,745,104     15,989,528
  $50,000 under $75,000          3,646,759     50,378,508
  $75,000 under $100,000         2,339,322     42,444,241
  $100,000 under $200,000        2,333,261     46,962,205
  $200,000 under $250,000        246,383       5,574,431
  $250,000 under $500,000        295,040       6,789,466
  $500,000 under $1,000,000      83,493        2,044,233
  $1,000,000 under $1,500,000    21,065        529,330
  $1,500,000 under $2,000,000    8,893         230,530
  $2,000,000 under $5,000,000    12,630        326,832
  $5,000,000 under $10,000,000   3,183         85,291
  $10,000,000 or more            1,951         55,019
Taxable returns, total           14,131,654    181,154,286
Nontaxable returns, total        2,048,743     9,591,392

                                 Foreign earned income exclusion
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (111)         (112)

All returns, total               415,519       25,823,350
No adjusted gross income         119,017       5,869,884
  $1 under $5,000                71,239        3,752,760
  $5,000 under $10,000           18,101        1,032,311
  $10,000 under $15,000          21,778        1,201,668
  $15,000 under $20,000          17,788        922,773
  $20,000 under $25,000          13,031        753,097
  $25,000 under $30,000          8,356         593,931
  $30,000 under $40,000          17,416        1,340,416
  $40,000 under $50,000          14,642        983,999
  $50,000 under $75,000          22,895        1,783,156
  $75,000 under $100,000         16,005        1,290,455
  $100,000 under $200,000        34,655        2,849,614
  $200,000 under $250,000        7,717         549,051
  $250,000 under $500,000        19,237        1,695,816
  $500,000 under $1,000,000      9,143         812,214
  $1,000,000 under $1,500,000    1,973         166,487
  $1,500,000 under $2,000,000    834           75,862
  $2,000,000 under $5,000,000    1,230         108,826
  $5,000,000 under $10,000,000   298           26,628
  $10,000,000 or more            165           14,402
Taxable returns, total           140,753       10,264,828
Nontaxable returns, total        274,766       15,558,522

                                    Other income [2]
                                       Net income
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (113)         (114)

All returns, total               6,377,083     47,106,774
No adjusted gross income         114,589       3,101,692
  $1 under $5,000                355,799       678,812
  $5,000 under $10,000           347,329       1,140,993
  $10,000 under $15,000          342,664       1,089,882
  $15,000 under $20,000          324,546       1,090,940
  $20,000 under $25,000          300,766       1,110,200
  $25,000 under $30,000          269,581       971,742
  $30,000 under $40,000          517,573       1,919,143
  $40,000 under $50,000          442,588       1,456,128
  $50,000 under $75,000          945,269       3,642,656
  $75,000 under $100,000         702,185       2,782,453
  $100,000 under $200,000        1,106,693     7,375,362
  $200,000 under $250,000        171,575       2,172,178
  $250,000 under $500,000        257,686       4,462,820
  $500,000 under $1,000,000      103,726       3,413,830
  $1,000,000 under $1,500,000    29,404        1,636,147
  $1,500,000 under $2,000,000    12,893        866,247
  $2,000,000 under $5,000,000    21,225        2,280,485
  $5,000,000 under $10,000,000   6,199         1,082,248
  $10,000,000 or more            4,792         4,832,817
Taxable returns, total           4,504,661     37,383,524
Nontaxable returns, total        1,872,422     9,723,250

                                    Other income [2]
                                        Net loss
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (115)           (116)

All returns, total               289,290         12,477,441
No adjusted gross income         62,206          7,790,554
  $1 under $5,000                12,923          236,160
  $5,000 under $10,000           8,937           71,153
  $10,000 under $15,000          8,092           139,960
  $15,000 under $20,000          8,621           178,545
  $20,000 under $25,000          8,353           144,989
  $25,000 under $30,000          9,546           21,959
  $30,000 under $40,000          19,150          130,757
  $40,000 under $50,000          13,029          112,281
  $50,000 under $75,000          24,300          308,175
  $75,000 under $100,000         25,809          285,058
  $100,000 under $200,000        46,619          1,281,709
  $200,000 under $250,000        6,079           89,769
  $250,000 under $500,000        19,155          560,510
  $500,000 under $1,000,000      10,285          463,499
  $1,000,000 under $1,500,000    2,280           128,451
  $1,500,000 under $2,000,000    1,113           86,580
  $2,000,000 under $5,000,000    1,867           172,633
  $5,000,000 under $10,000,000   487             64,322
  $10,000,000 or more            437             210,377
Taxable returns, total           164,122         3,727,012
Nontaxable returns, total        125,168         8,750,429

                                 Net operating loss
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (117)         (118)

All returns, total               1,147,033     144,553,116
No adjusted gross income         643,223       130,293,783
  $1 under $5,000                93,010        1,065,117
  $5,000 under $10,000           74,859        901,955
  $10,000 under $15,000          55,758        696,247
  $15,000 under $20,000          42,856        559,440
  $20,000 under $25,000          29,732        284,712
  $25,000 under $30,000          19,392        313,774
  $30,000 under $40,000          39,916        679,726
  $40,000 under $50,000          24,026        549,993
  $50,000 under $75,000          44,317        1,004,246
  $75,000 under $100,000         24,155        828,137
  $100,000 under $200,000        30,293        1,245,012
  $200,000 under $250,000        4,817         362,247
  $250,000 under $500,000        11,933        1,151,187
  $500,000 under $1,000,000      4,411         828,568
  $1,000,000 under $1,500,000    1,647         505,470
  $1,500,000 under $2,000,000    671           234,342
  $2,000,000 under $5,000,000    1,271         838,451
  $5,000,000 under $10,000,000   405           502,393
  $10,000,000 or more            344           1,708,314
Taxable returns, total           166,489       18,523,787
Nontaxable returns, total        980,544       126,029,329

                                 Gambling earnings
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (119)         (120)

All returns, total               1,841,697     25,187,996
No adjusted gross income         19,101        246,896
  $1 under $5,000                42,570        74,820
  $5,000 under $10,000           66,900        264,648
  $10,000 under $15,000          88,737        326,690
  $15,000 under $20,000          98,160        302,287
  $20,000 under $25,000          75,264        294,422
  $25,000 under $30,000          94,736        434,884
  $30,000 under $40,000          177,329       943,606
  $40,000 under $50,000          166,780       1,038,293
  $50,000 under $75,000          367,573       2,423,392
  $75,000 under $100,000         211,987       1,536,848
  $100,000 under $200,000        316,941       3,692,496
  $200,000 under $250,000        35,363        1,036,719
  $250,000 under $500,000        55,399        3,618,803
  $500,000 under $1,000,000      15,921        2,433,046
  $1,000,000 under $1,500,000    4,052         1,362,394
  $1,500,000 under $2,000,000    1,659         585,798
  $2,000,000 under $5,000,000    2,327         1,422,730
  $5,000,000 under $10,000,000   550           854,005
  $10,000,000 or more            351           2,295,220
Taxable returns, total           1,363,357     20,903,585
Nontaxable returns, total        478,340       4,284,411

                                 Cancellation of debt
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (121)         (122)

All returns, total               634,797       10,327,231
No adjusted gross income         25,793        3,199,828
  $1 under $5,000                16,641        98,749
  $5,000 under $10,000           22,882        125,807
  $10,000 under $15,000          29,613        208,325
  $15,000 under $20,000          27,362        244,538
  $20,000 under $25,000          35,255        187,856
  $25,000 under $30,000          29,358        138,539
  $30,000 under $40,000          51,044        452,938
  $40,000 under $50,000          47,404        355,809
  $50,000 under $75,000          127,325       988,918
  $75,000 under $100,000         80,031        577,479
  $100,000 under $200,000        99,272        1,860,143
  $200,000 under $250,000        8,248         94,759
  $250,000 under $500,000        13,429        455,928
  $500,000 under $1,000,000      7,245         209,080
  $1,000,000 under $1,500,000    3,859         78,015
  $1,500,000 under $2,000,000    2,142         69,406
  $2,000,000 under $5,000,000    4,369         149,433
  $5,000,000 under $10,000,000   1,668         129,646
  $10,000,000 or more            1,857         702,034
Taxable returns, total           443,506       5,578,852
Nontaxable returns, total        191,292       4,748,380

                                 Taxable health savings
                                 account distributions
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (123)           (124)

All returns, total               266,188         450,790
No adjusted gross income         921             3,115
  $1 under $5,000                * 2,254         * 2,037
  $5,000 under $10,000           * 1,975         * 1,017
  $10,000 under $15,000          * 2,967         * 530
  $15,000 under $20,000          * 6,280         * 3,140
  $20,000 under $25,000          15,315          7,955
  $25,000 under $30,000          18,024          12,661
  $30,000 under $40,000          29,238          30,940
  $40,000 under $50,000          38,189          44,907
  $50,000 under $75,000          46,240          54,923
  $75,000 under $100,000         43,429          63,249
  $100,000 under $200,000        44,602          188,039
  $200,000 under $250,000        5,177           12,072
  $250,000 under $500,000        9,146           19,831
  $500,000 under $1,000,000      ** 2,433        ** 6,376
  $1,000,000 under $1,500,000    **              **
  $1,500,000 under $2,000,000    **              **
  $2,000,000 under $5,000,000    **              **
  $5,000,000 under $10,000,000   **              **
  $10,000,000 or more            **              **
Taxable returns, total           214,437         386,725
Nontaxable returns, total        51,751          64,065

                                 Statutory adjustments
                                          Total
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (125)         (126)

All returns, total               35,260,684    119,299,058
No adjusted gross income         563,914       2,701,965
  $1 under $5,000                1,421,036     1,532,070
  $5,000 under $10,000           2,566,571     2,599,591
  $10,000 under $15,000          2,766,766     3,153,296
  $15,000 under $20,000          2,152,619     3,349,979
  $20,000 under $25,000          1,821,798     3,193,381
  $25,000 under $30,000          1,648,060     3,086,648
  $30,000 under $40,000          3,089,757     6,117,321
  $40,000 under $50,000          2,867,140     6,189,193
  $50,000 under $75,000          5,519,628     13,271,907
  $75,000 under $100,000         3,773,501     11,454,132
  $100,000 under $200,000        5,284,928     24,146,167
  $200,000 under $250,000        535,680       5,988,284
  $250,000 under $500,000        801,761       13,904,269
  $500,000 under $1,000,000      281,866       7,887,666
  $1,000,000 under $1,500,000    72,860        2,841,956
  $1,500,000 under $2,000,000    30,276        1,535,196
  $2,000,000 under $5,000,000    43,630        2,846,295
  $5,000,000 under $10,000,000   11,214        1,175,276
  $10,000,000 or more            7,680         2,324,465
Taxable returns, total           22,125,028    95,425,251
Nontaxable returns, total        13,135,656    23,873,807

                                   Statutory adjustments
                                 Educator expenses deduction
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (127)         (128)

All returns, total               3,614,291     915,028
No adjusted gross income         8,544         2,005
  $1 under $5,000                11,329        2,224
  $5,000 under $10,000           21,506        4,486
  $10,000 under $15,000          45,258        9,679
  $15,000 under $20,000          80,033        17,742
  $20,000 under $25,000          76,571        17,542
  $25,000 under $30,000          83,486        19,796
  $30,000 under $40,000          274,084       65,359
  $40,000 under $50,000          362,154       86,549
  $50,000 under $75,000          802,169       198,591
  $75,000 under $100,000         690,445       174,216
  $100,000 under $200,000        1,024,668     283,137
  $200,000 under $250,000        74,636        19,139
  $250,000 under $500,000        49,781        12,149
  $500,000 under $1,000,000      8,062         2,036
  $1,000,000 under $1,500,000    915           217
  $1,500,000 under $2,000,000    248           62
  $2,000,000 under $5,000,000    338           82
  $5,000,000 under $10,000,000   51            13
  $10,000,000 or more            14            3
Taxable returns, total           3,155,970     805,367
Nontaxable returns, total        458,320       109,661

                                 Certain business expenses of
                                   reservists, performing
                                         artists, etc.
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (129)         (130)

All returns, total               131,619       472,960
No adjusted gross income         6,322         72,016
  $1 under $5,000                * 1,999       * 5,404
  $5,000 under $10,000           * 7,941       * 43,079
  $10,000 under $15,000          * 3,997       * 6,125
  $15,000 under $20,000          * 7,960       * 14,647
  $20,000 under $25,000          8,710         25,793
  $25,000 under $30,000          10,002        59,427
  $30,000 under $40,000          11,932        47,706
  $40,000 under $50,000          * 5,281       * 17,746
  $50,000 under $75,000          14,589        31,386
  $75,000 under $100,000         16,971        50,326
  $100,000 under $200,000        ** 35,724     ** 99,065
  $200,000 under $250,000        **            **
  $250,000 under $500,000        **            **
  $500,000 under $1,000,000      * 184         * 232
  $1,000,000 under $1,500,000    0             0
  $1,500,000 under $2,000,000    0             0
  $2,000,000 under $5,000,000    ** 7          ** 9
  $5,000,000 under $10,000,000   **            **
  $10,000,000 or more            0             0
Taxable returns, total           92,179        305,376
Nontaxable returns, total        39,440        167,584

                                 Health savings account deduction
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (131)           (132)

All returns, total               1,004,561       2,912,661
No adjusted gross income         17,993          58,341
  $1 under $5,000                2,141           7,635
  $5,000 under $10,000           10,834          20,005
  $10,000 under $15,000          15,699          17,744
  $15,000 under $20,000          19,896          39,377
  $20,000 under $25,000          33,258          50,674
  $25,000 under $30,000          28,816          37,669
  $30,000 under $40,000          73,891          139,124
  $40,000 under $50,000          74,896          155,601
  $50,000 under $75,000          164,418         419,702
  $75,000 under $100,000         137,497         373,380
  $100,000 under $200,000        257,666         821,529
  $200,000 under $250,000        38,984          158,079
  $250,000 under $500,000        81,008          368,779
  $500,000 under $1,000,000      32,763          168,855
  $1,000,000 under $1,500,000    7,457           38,735
  $1,500,000 under $2,000,000    3,003           15,063
  $2,000,000 under $5,000,000    3,390           17,624
  $5,000,000 under $10,000,000   650             3,271
  $10,000,000 or more            300             1,474
Taxable returns, total           821,626         2,437,457
Nontaxable returns, total        182,934         475,204

                                 Moving expenses adjustment
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (133)         (134)

All returns, total               1,002,314     2,674,311
No adjusted gross income         8,897         46,185
  $1 under $5,000                * 7,389       * 19,064
  $5,000 under $10,000           31,297        59,724
  $10,000 under $15,000          42,251        99,994
  $15,000 under $20,000          63,916        153,204
  $20,000 under $25,000          62,951        131,926
  $25,000 under $30,000          68,012        123,428
  $30,000 under $40,000          135,811       277,494
  $40,000 under $50,000          108,669       233,072
  $50,000 under $75,000          172,943       404,302
  $75,000 under $100,000         107,102       317,128
  $100,000 under $200,000        149,970       505,426
  $200,000 under $250,000        19,299        130,476
  $250,000 under $500,000        19,146        125,630
  $500,000 under $1,000,000      3,387         30,714
  $1,000,000 under $1,500,000    718           8,744
  $1,500,000 under $2,000,000    209           3,491
  $2,000,000 under $5,000,000    261           3,078
  $5,000,000 under $10,000,000   60            771
  $10,000,000 or more            25            461
Taxable returns, total           723,713       1,944,619
Nontaxable returns, total        278,601       729,692

                                 Deduction for one-half of
                                 self-employment tax
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (135)         (136)

All returns, total               17,668,446    24,174,249
No adjusted gross income         296,478       316,349
  $1 under $5,000                1,051,919     230,067
  $5,000 under $10,000           2,052,906     1,012,428
  $10,000 under $15,000          2,135,783     1,529,957
  $15,000 under $20,000          1,323,942     1,129,486
  $20,000 under $25,000          934,373       867,692
  $25,000 under $30,000          753,097       762,894
  $30,000 under $40,000          1,275,737     1,436,290
  $40,000 under $50,000          1,032,447     1,239,589
  $50,000 under $75,000          2,014,944     2,607,309
  $75,000 under $100,000         1,494,964     2,309,303
  $100,000 under $200,000        2,121,588     4,704,835
  $200,000 under $250,000        342,466       1,192,119
  $250,000 under $500,000        536,369       2,315,446
  $500,000 under $1,000,000      192,418       1,162,277
  $1,000,000 under $1,500,000    48,888        412,434
  $1,500,000 under $2,000,000    19,782        221,785
  $2,000,000 under $5,000,000    28,163        384,238
  $5,000,000 under $10,000,000   7,151         127,546
  $10,000,000 or more            5,031         212,204
Taxable returns, total           8,678,663     17,094,339
Nontaxable returns, total        8,989,783     7,079,910

                                 Payments to a Keogh plan
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (137)         (138)

All returns, total               909,977       18,906,400
No adjusted gross income         3,328         90,126
  $1 under $5,000                * 1,016       * 20,740
  $5,000 under $10,000           * 4,397       * 11,882
  $10,000 under $15,000          8,497         62,198
  $15,000 under $20,000          8,230         59,457
  $20,000 under $25,000          10,257        40,963
  $25,000 under $30,000          11,344        54,206
  $30,000 under $40,000          22,829        136,032
  $40,000 under $50,000          29,404        141,994
  $50,000 under $75,000          78,327        691,356
  $75,000 under $100,000         78,135        931,433
  $100,000 under $200,000        275,895       4,160,816
  $200,000 under $250,000        88,608        2,071,947
  $250,000 under $500,000        177,997       5,307,847
  $500,000 under $1,000,000      72,029        3,059,135
  $1,000,000 under $1,500,000    18,756        928,455
  $1,500,000 under $2,000,000    8,054         452,180
  $2,000,000 under $5,000,000    9,546         535,343
  $5,000,000 under $10,000,000   1,984         94,154
  $10,000,000 or more            1,342         56,138
Taxable returns, total           848,044       18,381,023
Nontaxable returns, total        61,934        525,376

                                 Self-employed health insurance
                                          deduction
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (139)           (140)

All returns, total               3,830,684       23,335,953
No adjusted gross income         135,243         767,025
  $1 under $5,000                135,583         464,665
  $5,000 under $10,000           161,874         540,380
  $10,000 under $15,000          172,053         669,459
  $15,000 under $20,000          195,191         742,040
  $20,000 under $25,000          177,520         719,302
  $25,000 under $30,000          142,483         604,759
  $30,000 under $40,000          282,444         1,289,078
  $40,000 under $50,000          264,158         1,259,649
  $50,000 under $75,000          499,102         2,593,172
  $75,000 under $100,000         384,524         2,327,043
  $100,000 under $200,000        671,480         4,940,434
  $200,000 under $250,000        147,966         1,255,370
  $250,000 under $500,000        270,421         2,806,406
  $500,000 under $1,000,000      117,786         1,401,902
  $1,000,000 under $1,500,000    32,820          406,118
  $1,500,000 under $2,000,000    13,734          180,361
  $2,000,000 under $5,000,000    18,964          262,460
  $5,000,000 under $10,000,000   4,416           61,301
  $10,000,000 or more            2,923           45,029
Taxable returns, total           2,545,016       17,079,384
Nontaxable returns, total        1,285,668       6,256,570

                                 Penalty on early withdrawal
                                        of savings
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (141)         (142)

All returns, total               1,102,394     356,207
No adjusted gross income         27,943        10,105
  $1 under $5,000                58,290        11,235
  $5,000 under $10,000           61,193        13,372
  $10,000 under $15,000          82,641        19,176
  $15,000 under $20,000          67,612        67,484
  $20,000 under $25,000          70,948        51,768
  $25,000 under $30,000          52,235        15,930
  $30,000 under $40,000          108,669       27,788
  $40,000 under $50,000          93,854        36,303
  $50,000 under $75,000          162,841       31,828
  $75,000 under $100,000         114,714       21,132
  $100,000 under $200,000        151,422       33,578
  $200,000 under $250,000        17,635        2,800
  $250,000 under $500,000        24,193        7,250
  $500,000 under $1,000,000      5,107         3,488
  $1,000,000 under $1,500,000    1,352         749
  $1,500,000 under $2,000,000    637           533
  $2,000,000 under $5,000,000    737           843
  $5,000,000 under $10,000,000   228           434
  $10,000,000 or more            141           414
Taxable returns, total           746,184       220,559
Nontaxable returns, total        356,210       135,648

                                     Alimony paid
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (143)         (144)

All returns, total               596,538       10,416,420
No adjusted gross income         17,024        468,765
  $1 under $5,000                7,659         103,354
  $5,000 under $10,000           5,628         62,250
  $10,000 under $15,000          10,433        66,629
  $15,000 under $20,000          9,731         73,431
  $20,000 under $25,000          14,048        112,966
  $25,000 under $30,000          24,095        275,868
  $30,000 under $40,000          42,746        287,072
  $40,000 under $50,000          40,567        300,173
  $50,000 under $75,000          113,644       1,217,870
  $75,000 under $100,000         95,517        1,076,797
  $100,000 under $200,000        130,432       2,450,900
  $200,000 under $250,000        26,343        608,322
  $250,000 under $500,000        37,219        1,463,541
  $500,000 under $1,000,000      12,864        847,787
  $1,000,000 under $1,500,000    3,634         336,644
  $1,500,000 under $2,000,000    1,644         169,698
  $2,000,000 under $5,000,000    2,343         255,915
  $5,000,000 under $10,000,000   623           97,833
  $10,000,000 or more            343           140,604
Taxable returns, total           512,072       9,076,615
Nontaxable returns, total        84,466        1,339,805

                                     IRA payments
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (145)         (146)

All returns, total               2,583,178     11,443,203
No adjusted gross income         10,120        47,853
  $1 under $5,000                23,084        58,492
  $5,000 under $10,000           30,753        74,068
  $10,000 under $15,000          48,241        148,713
  $15,000 under $20,000          88,235        279,542
  $20,000 under $25,000          108,072       384,490
  $25,000 under $30,000          120,619       374,148
  $30,000 under $40,000          262,899       960,141
  $40,000 under $50,000          304,805       1,235,694
  $50,000 under $75,000          549,753       2,286,201
  $75,000 under $100,000         391,736       1,785,944
  $100,000 under $200,000        534,459       2,838,040
  $200,000 under $250,000        34,676        289,942
  $250,000 under $500,000        54,010        476,529
  $500,000 under $1,000,000      14,165        133,360
  $1,000,000 under $1,500,000    3,758         35,326
  $1,500,000 under $2,000,000    1,416         12,647
  $2,000,000 under $5,000,000    1,875         17,508
  $5,000,000 under $10,000,000   357           3,237
  $10,000,000 or more            146           1,329
Taxable returns, total           2,112,543     9,715,999
Nontaxable returns, total        470,635       1,727,205

                                 Student loan interest deduction
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (147)           (148)

All returns, total               10,119,216      9,093,467
No adjusted gross income         90,988          90,174
  $1 under $5,000                139,911         114,502
  $5,000 under $10,000           282,975         215,340
  $10,000 under $15,000          413,200         306,641
  $15,000 under $20,000          587,837         535,874
  $20,000 under $25,000          604,361         525,128
  $25,000 under $30,000          638,533         556,407
  $30,000 under $40,000          1,218,926       1,082,344
  $40,000 under $50,000          1,201,780       1,171,518
  $50,000 under $75,000          2,200,521       1,888,278
  $75,000 under $100,000         1,300,204       1,331,904
  $100,000 under $200,000        1,439,982       1,275,358
  $200,000 under $250,000        0               0
  $250,000 under $500,000        0               0
  $500,000 under $1,000,000      0               0
  $1,000,000 under $1,500,000    0               0
  $1,500,000 under $2,000,000    0               0
  $2,000,000 under $5,000,000    0               0
  $5,000,000 under $10,000,000   0               0
  $10,000,000 or more            0               0
Taxable returns, total           7,574,426       6,980,912
Nontaxable returns, total        2,544,791       2,112,556

                                 Tuition and fees deduction
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (149)         (150)

All returns, total               1,997,005     4,364,960
No adjusted gross income         108,806       373,692
  $1 under $5,000                159,912       477,505
  $5,000 under $10,000           180,173       480,479
  $10,000 under $15,000          88,017        191,285
  $15,000 under $20,000          71,747        175,623
  $20,000 under $25,000          71,234        147,953
  $25,000 under $30,000          58,636        116,003
  $30,000 under $40,000          99,246        221,353
  $40,000 under $50,000          121,083       212,574
  $50,000 under $75,000          314,875       581,313
  $75,000 under $100,000         131,533       256,250
  $100,000 under $200,000        591,744       1,130,930
  $200,000 under $250,000        0             0
  $250,000 under $500,000        0             0
  $500,000 under $1,000,000      0             0
  $1,000,000 under $1,500,000    0             0
  $1,500,000 under $2,000,000    0             0
  $2,000,000 under $5,000,000    0             0
  $5,000,000 under $10,000,000   0             0
  $10,000,000 or more            0             0
Taxable returns, total           1,212,942     2,295,280
Nontaxable returns, total        784,064       2,069,679

                                 Domestic production activities
                                          deduction
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (151)         (152)

All returns, total               615,952       8,674,889
No adjusted gross income         13,864        284,777
  $1 under $5,000                5,860         5,717
  $5,000 under $10,000           12,729        60,753
  $10,000 under $15,000          8,372         14,004
  $15,000 under $20,000          9,207         12,927
  $20,000 under $25,000          10,982        15,425
  $25,000 under $30,000          12,583        15,354
  $30,000 under $40,000          29,012        62,264
  $40,000 under $50,000          24,358        52,964
  $50,000 under $75,000          68,591        181,136
  $75,000 under $100,000         88,095        270,179
  $100,000 under $200,000        145,318       653,157
  $200,000 under $250,000        32,639        237,386
  $250,000 under $500,000        71,061        815,572
  $500,000 under $1,000,000      41,047        995,583
  $1,000,000 under $1,500,000    14,323        649,036
  $1,500,000 under $2,000,000    7,587         475,163
  $2,000,000 under $5,000,000    12,948        1,298,847
  $5,000,000 under $10,000,000   4,111         781,785
  $10,000,000 or more            3,265         1,792,861
Taxable returns, total           506,211       7,944,260
Nontaxable returns, total        109,741       730,630

                                 Archer medical savings account
                                         deduction
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (153)         (154)

All returns, total               6,276         10,664
No adjusted gross income         * 32          * 65
  $1 under $5,000                0             0
  $5,000 under $10,000           0             0
  $10,000 under $15,000          0             0
  $15,000 under $20,000          0             0
  $20,000 under $25,000          0             0
  $25,000 under $30,000          * 1,001       * 937
  $30,000 under $40,000          0             0
  $40,000 under $50,000          0             0
  $50,000 under $75,000          * 2,190       * 7,139
  $75,000 under $100,000         * 1,057       * 261
  $100,000 under $200,000        * 1,581       * 1,263
  $200,000 under $250,000        * 136         * 77
  $250,000 under $500,000        * 140         * 544
  $500,000 under $1,000,000      * 88          * 223
  $1,000,000 under $1,500,000    * 19          * 77
  $1,500,000 under $2,000,000    * 16          * 36
  $2,000,000 under $5,000,000    ** 15         ** 41
  $5,000,000 under $10,000,000   0             0
  $10,000,000 or more            **            **
Taxable returns, total           5,102         9,133
Nontaxable returns, total        * 1,174       * 1,532

                                 Foreign housing deduction
                                 Number          Amount
                                 of returns

Size of adjusted gross income    (155)           (156)

All returns, total               2,761           74,227
No adjusted gross income         **              **
  $1 under $5,000                ** 1,000        ** 3,718
  $5,000 under $10,000           0               0
  $10,000 under $15,000          0               0
  $15,000 under $20,000          **              **
  $20,000 under $25,000          ** 6            ** 133
  $25,000 under $30,000          **              **
  $30,000 under $40,000          ** 315          ** 7,553
  $40,000 under $50,000          **              **
  $50,000 under $75,000          * 6             * 96
  $75,000 under $100,000         319             14,281
  $100,000 under $200,000        86              1,871
  $200,000 under $250,000        31              441
  $250,000 under $500,000        185             5,785
  $500,000 under $1,000,000      401             18,851
  $1,000,000 under $1,500,000    230             10,480
  $1,500,000 under $2,000,000    * 52            * 3,539
  $2,000,000 under $5,000,000    106             6,339
  $5,000,000 under $10,000,000   19              781
  $10,000,000 or more            * 5             * 360
Taxable returns, total           1,224           57,714
Nontaxable returns, total        1,537           16,513

                                 Other adjustments
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (157)         (158)

All returns, total               144,127       1,473,458
No adjusted gross income         2,134         74,480
  $1 under $5,000                * 1,560       * 7,805
  $5,000 under $10,000           * 3,037       * 1,348
  $10,000 under $15,000          * 3,991       * 11,692
  $15,000 under $20,000          * 6,015       * 49,094
  $20,000 under $25,000          11,929        101,646
  $25,000 under $30,000          12,349        69,801
  $30,000 under $40,000          19,855        77,746
  $40,000 under $50,000          9,269         45,745
  $50,000 under $75,000          33,339        132,227
  $75,000 under $100,000         15,143        214,556
  $100,000 under $200,000        18,307        272,894
  $200,000 under $250,000        1,518         11,115
  $250,000 under $500,000        4,452         182,796
  $500,000 under $1,000,000      ** 1,227      ** 220,514
  $1,000,000 under $1,500,000    **            **
  $1,500,000 under $2,000,000    **            **
  $2,000,000 under $5,000,000    **            **
  $5,000,000 under $10,000,000   **            **
  $10,000,000 or more            **            **
Taxable returns, total           92,958        1,077,215
Nontaxable returns, total        51,169        396,242

                                 Basic Standard deduction
                                 Number        Amount
                                 of returns

Size of adjusted gross income    (159)         (160)

All returns, total               93,678,175    717,074,903
No adjusted gross income         0             0
  $1 under $5,000                9,541,981     48,937,402
  $5,000 under $10,000           11,681,405    77,234,118
  $10,000 under $15,000          11,893,018    85,300,469
  $15,000 under $20,000          10,588,934    78,902,834
  $20,000 under $25,000          8,914,079     68,171,468
  $25,000 under $30,000          7,411,750     58,055,925
  $30,000 under $40,000          11,047,528    88,114,898
  $40,000 under $50,000          7,026,299     59,271,245
  $50,000 under $75,000          9,344,861     87,827,000
  $75,000 under $100,000         3,928,551     40,776,464
  $100,000 under $200,000        2,123,674     22,681,538
  $200,000 under $250,000        84,028        876,380
  $250,000 under $500,000        70,367        708,562
  $500,000 under $1,000,000      16,167        163,745
  $1,000,000 under $1,500,000    2,957         29,585
  $1,500,000 under $2,000,000    848           8,022
  $2,000,000 under $5,000,000    1,383         12,222
  $5,000,000 under $10,000,000   247           2,169
  $10,000,000 or more            98            857
Taxable returns, total           45,987,648    349,883,288
Nontaxable returns, total        47,690,527    367,191,615

                                Additional standard deduction
                                Number        Amount
                                of returns

Size of adjusted gross income   (161)         (162)

All returns, total              12,679,683    21,011,499
No adjusted gross income        0             0
$1 under $5,000                 1,158,243     1,804,279
$5,000 under $10,000            1,413,447     2,234,388
$10,000 under $15,000           1,662,582     2,689,510
$15,000 under $20,000           1,384,764     2,267,191
$20,000 under $25,000           987,435       1,662,310
$25,000 under $30,000           816,848       1,373,944
$30,000 under $40,000           1,259,537     2,108,800
$40,000 under $50,000           914,361       1,547,458
$50,000 under $75,000           1,631,399     2,743,920
$75,000 under $100,000          846,368       1,498,563
$100,000 under $200,000         549,529       982,258
$200,000 under $250,000         29,047        52,414
$250,000 under $500,000         20,555        36,891
$500,000 under $1,000,000       4,245         7,168
$1,000,000 under $1,500,000     726           1,397
$1,500,000 under $2,000,000     234           387
$2,000,000 under $5,000,000     294           502
$5,000,000 under $10,000,000    47            86
$10,000,000 or more             22            35
Taxable returns, total          7,601,565     12,546,784
Nontaxable returns, total       5,078,117     8,464,715

                                Total itemized deductions
                                Number          Amount
                                of returns

Size of adjusted gross income   (163)           (164)

All returns, total              46,644,509      1,216,667,246
No adjusted gross income        0               0
$1 under $5,000                 419,841         6,735,403
$5,000 under $10,000            593,327         9,405,036
$10,000 under $15,000           911,539         14,437,754
$15,000 under $20,000           1,132,656       16,601,520
$20,000 under $25,000           1,269,230       19,248,009
$25,000 under $30,000           1,537,327       23,712,386
$30,000 under $40,000           3,563,770       55,787,207
$40,000 under $50,000           3,964,667       64,643,800
$50,000 under $75,000           9,381,311       170,840,937
$75,000 under $100,000          7,876,832       166,375,232
$100,000 under $200,000         11,873,957      329,248,558
$200,000 under $250,000         1,450,337       59,577,768
$250,000 under $500,000         1,866,973       104,534,351
$500,000 under $1,000,000       527,916         53,584,508
$1,000,000 under $1,500,000     123,984         20,913,652
$1,500,000 under $2,000,000     50,702          12,039,070
$2,000,000 under $5,000,000     71,694          28,545,465
$5,000,000 under $10,000,000    17,280          15,424,021
$10,000,000 or more             11,166          45,012,571
Taxable returns, total          38,471,033      1,027,346,618
Nontaxable returns, total       8,173,476       189,320,628

                                Exemptions
                                Number        Amount
                                of returns

Size of adjusted gross income   (165)         (166)

All returns, total              287,678,582   1,049,271,708
No adjusted gross income        3,571,260     13,013,896
$1 under $5,000                 8,666,454     31,590,282
$5,000 under $10,000            15,810,707    57,661,797
$10,000 under $15,000           21,876,276    79,785,913
$15,000 under $20,000           21,895,825    79,858,283
$20,000 under $25,000           20,141,527    73,448,921
$25,000 under $30,000           18,049,315    65,825,763
$30,000 under $40,000           29,580,078    107,895,605
$40,000 under $50,000           22,726,981    82,909,715
$50,000 under $75,000           42,853,389    156,361,642
$75,000 under $100,000          30,376,097    110,842,087
$100,000 under $200,000         39,481,681    144,076,156
$200,000 under $250,000         4,433,046     16,172,405
$250,000 under $500,000         5,729,535     20,826,298
$500,000 under $1,000,000       1,652,755     5,980,913
$1,000,000 under $1,500,000     378,846       1,374,067
$1,500,000 under $2,000,000     153,682       556,954
$2,000,000 under $5,000,000     216,291       784,052
$5,000,000 under $10,000,000    51,425        186,025
$10,000,000 or more             33,413        120,929
Taxable returns, total          159,246,674   580,854,016
Nontaxable returns, total       128,431,908   468,417,692

                                Capital construction fund
                                       reduction
                                Number        Amount
                                of returns

Size of adjusted gross income   (167)         (168)

All returns, total              2,597         37,073
No adjusted gross income        * 4           * 160
$1 under $5,000                 * 40          * 78
$5,000 under $10,000            * 998         * 3,822
$10,000 under $15,000           0             0
$15,000 under $20,000           0             0
$20,000 under $25,000           0             0
$25,000 under $30,000           0             0
$30,000 under $40,000           ** 1,002      ** 301
$40,000 under $50,000           0             0
$50,000 under $75,000           0             0
$75,000 under $100,000          0             0
$100,000 under $200,000         0             0
$200,000 under $250,000         **            **
$250,000 under $500,000         * 489         * 5,994
$500,000 under $1,000,000       0             0
$1,000,000 under $1,500,000     * 19          * 8,760
$1,500,000 under $2,000,000     * 20          * 6,363
$2,000,000 under $5,000,000     * 15          * 5,284
$5,000,000 under $10,000,000    * 6           * 2,059
$10,000,000 or more             * 4           * 4,253
Taxable returns, total          550           31,588
Nontaxable returns, total       2,047         5,485

* Estimate should be used with caution because of the small number
of sample returns on which it is based.

** Data combined to avoid disclosure of information for
specific taxpayers.

[1] Not included in total income.

[2] Other income includes all items reported on line 21 of Form
1040, such as prizes, awards, recoveries of bad debts, insurance
received as reimbursement for medical expenses taken as a deduction
in the previous year, and any other income subject to tax for which
no specific line was provided on the form.

NOTE: Detail may not add to totals because of rounding.

Table 2. All Returns: Tax Liability, Tax Credits, and Tax Payments,
by Size of Adjusted Gross Income, Tax Year 2010

[All figures are estimates based on samples--money amounts are
In thousands of dollars]

                                                Taxable income
Size of adjusted gross income     All returns
                                                Number
                                                of returns

                                  (1)           (2)

All returns, total                142,892,051   107,304,398
No adjusted gross income          2,554,170     0
  $1 under $5,000                 9,963,765     411,554
  $5,000 under $10,000            12,277,702    2,576,917
  $10,000 under $15,000           12,806,501    6,675,221
  $15,000 under $20,000           11,722,728    7,525,900
  $20,000 under $25,000           10,185,282    8,414,746
  $25,000 under $30,000           8,950,075     8,147,428
  $30,000 under $40,000           14,613,296    14,099,208
  $40,000 under $50,000           10,992,023    10,831,583
  $50,000 under $75,000           18,727,169    18,597,328
  $75,000 under $100,000          11,805,382    11,763,791
  $100,000 under $200,000         13,997,651    13,972,730
  $200,000 under $250,000         1,534,372     1,532,104
  $250,000 under $500,000         1,937,350     1,933,652
  $500,000 under $1,000,000       544,224       542,635
  $1,000,000 under $1,500,000     126,941       126,631
  $1,500,000 under $2,000,000     51,550        51,410
  $2,000,000 under $5,000,000     73,078        72,839
  $5,000,000 under $10,000,000    17,527        17,471
  $10,000,000 or more             11,264        11,249
Taxable returns, total            84,475,933    84,455,303
Nontaxable returns, total         58,416,118    22,849,094

                                                   Alternative
                                                   minimum tax
Size of adjusted gross income
                                  Amount           Number
                                                   of returns

                                  (3)              (4)

All returns, total                5,502,000,658    4,019,538
No adjusted gross income          0                ** 6,339
  $1 under $5,000                 391,532          **
  $5,000 under $10,000            4,162,986        * 1,054
  $10,000 under $15,000           22,385,468       * 4,184
  $15,000 under $20,000           49,198,796       4,579
  $20,000 under $25,000           75,758,308       * 1,322
  $25,000 under $30,000           101,252,604      616
  $30,000 under $40,000           258,532,507      3,471
  $40,000 under $50,000           285,711,442      2,577
  $50,000 under $75,000           735,533,903      55,570
  $75,000 under $100,000          701,536,561      100,290
  $100,000 under $200,000         1,373,739,786    808,457
  $200,000 under $250,000         264,318,123      865,505
  $250,000 under $500,000         519,029,313      1,724,315
  $500,000 under $1,000,000       309,036,735      360,424
  $1,000,000 under $1,500,000     131,137,821      41,556
  $1,500,000 under $2,000,000     76,330,993       13,312
  $2,000,000 under $5,000,000     188,551,425      17,722
  $5,000,000 under $10,000,000    104,713,552      4,587
  $10,000,000 or more             300,678,803      3,656
Taxable returns, total            5,282,376,924    3,999,179
Nontaxable returns, total         219,623,734      20,360

                                                Income tax
                                                before credits
Size of adjusted gross income
                                  Amount        Number
                                                of returns

                                  (5)           (6)

All returns, total                27,460,515    106,631,729
No adjusted gross income          ** 268,351    8,923
  $1 under $5,000                 **            293,912
  $5,000 under $10,000            * 1,321       2,536,679
  $10,000 under $15,000           * 2,144       6,557,421
  $15,000 under $20,000           12,226        7,464,445
  $20,000 under $25,000           * 3,178       8,332,861
  $25,000 under $30,000           6,439         8,092,116
  $30,000 under $40,000           9,496         14,033,006
  $40,000 under $50,000           11,315        10,796,953
  $50,000 under $75,000           69,283        18,538,952
  $75,000 under $100,000          139,466       11,732,472
  $100,000 under $200,000         1,727,242     13,954,303
  $200,000 under $250,000         2,634,748     1,531,702
  $250,000 under $500,000         13,225,899    1,934,519
  $500,000 under $1,000,000       4,886,395     543,480
  $1,000,000 under $1,500,000     1,019,323     126,777
  $1,500,000 under $2,000,000     451,233       51,479
  $2,000,000 under $5,000,000     1,012,935     72,969
  $5,000,000 under $10,000,000    522,836       17,504
  $10,000,000 or more             1,456,684     11,254
Taxable returns, total            27,417,755    84,475,930
Nontaxable returns, total         42,760        22,155,800

Size of adjusted gross income
                                  Amount

                                  (7)

All returns, total                1,065,250,236
No adjusted gross income          267,105
  $1 under $5,000                 44,579
  $5,000 under $10,000            420,698
  $10,000 under $15,000           2,204,838
  $15,000 under $20,000           5,040,844
  $20,000 under $25,000           8,514,764
  $25,000 under $30,000           11,860,740
  $30,000 under $40,000           31,625,373
  $40,000 under $50,000           36,796,151
  $50,000 under $75,000           104,787,211
  $75,000 under $100,000          104,702,427
  $100,000 under $200,000         245,609,613
  $200,000 under $250,000         58,500,582
  $250,000 under $500,000         138,466,098
  $500,000 under $1,000,000       91,648,889
  $1,000,000 under $1,500,000     39,438,609
  $1,500,000 under $2,000,000     23,105,672
  $2,000,000 under $5,000,000     56,483,596
  $5,000,000 under $10,000,000    30,317,947
  $10,000,000 or more             75,414,501
Taxable returns, total            1,040,421,402
Nontaxable returns, total         24,828,834

Size of adjusted gross income     Total
                                  Number of     Amount
                                  returns

                                  (8)           (9)

All returns, total                90,734,554    113,579,280
No adjusted gross income          6,101         16,619
  $1 under $5,000                 34,306        2,248
  $5,000 under $10,000            602,595       25,113
  $10,000 under $15,000           4,734,136     1,276,176
  $15,000 under $20,000           6,298,195     2,536,875
  $20,000 under $25,000           7,347,546     3,758,703
  $25,000 under $30,000           7,279,703     4,836,960
  $30,000 under $40,000           12,821,274    10,509,914
  $40,000 under $50,000           9,870,415     10,157,957
  $50,000 under $75,000           17,066,730    23,855,080
  $75,000 under $100,000          10,718,678    18,608,918
  $100,000 under $200,000         11,705,101    21,186,897
  $200,000 under $250,000         695,987       1,068,526
  $250,000 under $500,000         997,198       3,072,366
  $500,000 under $1,000,000       349,720       3,058,977
  $1,000,000 under $1,500,000     89,916        1,338,267
  $1,500,000 under $2,000,000     38,108        845,754
  $2,000,000 under $5,000,000     55,215        2,249,911
  $5,000,000 under $10,000,000    14,079        1,193,467
  $10,000,000 or more             9,549         3,980,552
Taxable returns, total            68,578,754    88,750,445
Nontaxable returns, total         22,155,800    24,828,834

Size of adjusted gross income     Foreign tax credit
                                  Number of        Amount
                                  returns

                                  (10)             (11)

All returns, total                6,661,896        15,223,190
No adjusted gross income          110              2
  $1 under $5,000                 24,003           1,335
  $5,000 under $10,000            28,401           1,767
  $10,000 under $15,000           79,408           3,146
  $15,000 under $20,000           117,208          6,606
  $20,000 under $25,000           139,819          13,406
  $25,000 under $30,000           159,446          14,934
  $30,000 under $40,000           368,564          69,274
  $40,000 under $50,000           364,012          73,288
  $50,000 under $75,000           1,036,407        229,332
  $75,000 under $100,000          962,657          310,400
  $100,000 under $200,000         1,879,414        1,274,337
  $200,000 under $250,000         379,537          503,447
  $250,000 under $500,000         671,321          2,106,167
  $500,000 under $1,000,000       273,990          2,498,526
  $1,000,000 under $1,500,000     74,021           1,064,353
  $1,500,000 under $2,000,000     32,828           672,471
  $2,000,000 under $5,000,000     49,111           1,816,186
  $5,000,000 under $10,000,000    12,812           990,567
  $10,000,000 or more             8,829            3,573,649
Taxable returns, total            6,244,170        12,606,682
Nontaxable returns, total         417,726          2,616,508

Size of adjusted gross income     Child care credit
                                  Number of     Amount
                                  returns

                                  (12)          (13)

All returns, total                6,338,315     3,397,639
No adjusted gross income          * 12          * 10
  $1 under $5,000                 * 3           * 1
  $5,000 under $10,000            * 1,001       * 36
  $10,000 under $15,000           15,024        1,786
  $15,000 under $20,000           153,706       36,261
  $20,000 under $25,000           363,116       154,461
  $25,000 under $30,000           406,649       227,855
  $30,000 under $40,000           749,316       460,041
  $40,000 under $50,000           573,633       297,700
  $50,000 under $75,000           1,179,326     630,677
  $75,000 under $100,000          1,029,342     560,867
  $100,000 under $200,000         1,505,780     836,550
  $200,000 under $250,000         154,925       80,635
  $250,000 under $500,000         162,466       84,311
  $500,000 under $1,000,000       33,114        19,571
  $1,000,000 under $1,500,000     6,275         3,835
  $1,500,000 under $2,000,000     1,928         1,266
  $2,000,000 under $5,000,000     2,092         1,361
  $5,000,000 under $10,000,000    431           284
  $10,000,000 or more             175           132
Taxable returns, total            3,985,509     2,114,388
Nontaxable returns, total         2,352,806     1,283,251

Size of adjusted gross income     Nonrefundable education credit
                                  Number of       Amount
                                  returns

                                  (14)            (15)

All returns, total                11,867,055      12,272,073
No adjusted gross income          451             575
  $1 under $5,000                 * 1,019         * 102
  $5,000 under $10,000            99,978          3,386
  $10,000 under $15,000           814,887         224,029
  $15,000 under $20,000           1,004,439       611,034
  $20,000 under $25,000           972,881         824,466
  $25,000 under $30,000           949,644         826,557
  $30,000 under $40,000           1,537,484       1,511,174
  $40,000 under $50,000           1,162,667       1,280,384
  $50,000 under $75,000           2,102,031       2,539,469
  $75,000 under $100,000          1,506,044       1,958,762
  $100,000 under $200,000         1,715,529       2,492,135
  $200,000 under $250,000         0               0
  $250,000 under $500,000         0               0
  $500,000 under $1,000,000       0               0
  $1,000,000 under $1,500,000     0               0
  $1,500,000 under $2,000,000     0               0
  $2,000,000 under $5,000,000     0               0
  $5,000,000 under $10,000,000    0               0
  $10,000,000 or more             0               0
Taxable returns, total            6,286,965       7,076,546
Nontaxable returns, total         5,580,089       5,195,527

                                  Retirement savings contribution
Size of adjusted gross income     credit
                                  Number of     Amount
                                  returns

                                  (16)          (17)

All returns, total                6,130,006     1,029,595
No adjusted gross income          1,062         1,047
  $1 under $5,000                 * 9           * 12
  $5,000 under $10,000            23,133        770
  $10,000 under $15,000           228,410       37,041
  $15,000 under $20,000           627,028       99,533
  $20,000 under $25,000           1,131,419     184,305
  $25,000 under $30,000           1,019,883     176,066
  $30,000 under $40,000           1,370,014     261,397
  $40,000 under $50,000           1,048,134     158,620
  $50,000 under $75,000           680,914       110,804
  $75,000 under $100,000          0             0
  $100,000 under $200,000         0             0
  $200,000 under $250,000         0             0
  $250,000 under $500,000         0             0
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            3,129,952     407,274
Nontaxable returns, total         3,000,054     622,321

                                  Child tax credit
Size of adjusted gross income
                                  Number of        Amount
                                  returns

                                  (18)             (19)

All returns, total                23,579,773       28,503,646
No adjusted gross income          3,272            2,629
  $1 under $5,000                 4,073            284
  $5,000 under $10,000            * 3,054          * 202
  $10,000 under $15,000           92,157           8,574
  $15,000 under $20,000           873,884          188,516
  $20,000 under $25,000           1,564,367        646,470
  $25,000 under $30,000           1,903,086        1,184,911
  $30,000 under $40,000           3,529,607        3,066,680
  $40,000 under $50,000           2,862,274        3,475,870
  $50,000 under $75,000           5,480,686        8,636,584
  $75,000 under $100,000          3,948,284        6,697,287
  $100,000 under $200,000         3,313,488        4,594,405
  $200,000 under $250,000         * 1,536          * 1,231
  $250,000 under $500,000         * 3              * 2
  $500,000 under $1,000,000       0                0
  $1,000,000 under $1,500,000     0                0
  $1,500,000 under $2,000,000     0                0
  $2,000,000 under $5,000,000     0                0
  $5,000,000 under $10,000,000    0                0
  $10,000,000 or more             0                0
Taxable returns, total            13,014,549       18,768,748
Nontaxable returns, total         10,565,224       9,734,898

                                  Residential energy credits
Size of adjusted gross income
                                  Number of     Amount
                                  returns

                                  (20)          (21)

All returns, total                7,155,888     6,173,494
No adjusted gross income          94            604
  $1 under $5,000                 0             0
  $5,000 under $10,000            * 5,291       * 580
  $10,000 under $15,000           59,119        11,644
  $15,000 under $20,000           106,041       39,908
  $20,000 under $25,000           194,673       97,391
  $25,000 under $30,000           234,705       134,576
  $30,000 under $40,000           606,107       402,012
  $40,000 under $50,000           669,863       482,639
  $50,000 under $75,000           1,596,766     1,282,718
  $75,000 under $100,000          1,316,160     1,125,623
  $100,000 under $200,000         1,855,059     1,817,940
  $200,000 under $250,000         205,660       242,114
  $250,000 under $500,000         229,850       349,369
  $500,000 under $1,000,000       54,676        100,090
  $1,000,000 under $1,500,000     11,196        33,091
  $1,500,000 under $2,000,000     3,965         14,942
  $2,000,000 under $5,000,000     4,997         20,119
  $5,000,000 under $10,000,000    1,105         7,415
  $10,000,000 or more             562           10,719
Taxable returns, total            6,018,788     5,295,092
Nontaxable returns, total         1,137,099     878,402

                                  General business credit
Size of adjusted gross income
                                  Number of       Amount
                                  returns

                                  (22)            (23)

All returns, total                462,320         2,168,205
No adjusted gross income          565             4,931
  $1 under $5,000                 * 3,057         * 173
  $5,000 under $10,000            0               0
  $10,000 under $15,000           * 1,019         * 3
  $15,000 under $20,000           5,301           2,855
  $20,000 under $25,000           * 6,157         * 3,635
  $25,000 under $30,000           4,515           1,136
  $30,000 under $40,000           10,874          11,116
  $40,000 under $50,000           16,209          18,498
  $50,000 under $75,000           45,049          78,188
  $75,000 under $100,000          56,841          95,717
  $100,000 under $200,000         129,572         325,101
  $200,000 under $250,000         34,770          86,041
  $250,000 under $500,000         65,761          272,899
  $500,000 under $1,000,000       37,951          257,496
  $1,000,000 under $1,500,000     16,594          149,577
  $1,500,000 under $2,000,000     7,781           104,830
  $2,000,000 under $5,000,000     13,101          305,117
  $5,000,000 under $10,000,000    3,822           145,814
  $10,000,000 or more             3,382           305,080
Taxable returns, total            402,656         1,993,509
Nontaxable returns, total         59,664          174,696

Size of adjusted gross income     Prior year minimum tax credit
                                  Number of     Amount
                                  returns

                                  (24)          (25)

All returns, total                259,546       663,274
No adjusted gross income          * 6           * 2
  $1 under $5,000                 0             0
  $5,000 under $10,000            * 2,016       * 644
  $10,000 under $15,000           * 1,224       * 185
  $15,000 under $20,000           * 137         * 77
  $20,000 under $25,000           * 143         * 32
  $25,000 under $30,000           * 2,254       * 681
  $30,000 under $40,000           2,001         2,102
  $40,000 under $50,000           4,811         3,376
  $50,000 under $75,000           21,941        26,346
  $75,000 under $100,000          21,867        27,110
  $100,000 under $200,000         121,380       163,409
  $200,000 under $250,000         24,416        40,602
  $250,000 under $500,000         16,530        49,539
  $500,000 under $1,000,000       22,897        77,181
  $1,000,000 under $1,500,000     8,715         59,017
  $1,500,000 under $2,000,000     3,442         39,653
  $2,000,000 under $5,000,000     4,312         74,654
  $5,000,000 under $10,000,000    875           39,203
  $10,000,000 or more             579           59,461
Taxable returns, total            232,356       601,001
Nontaxable returns, total         27,189        62,273

Size of adjusted gross income     Credit for elderly and disabled
                                  Number of        Amount
                                  returns

                                  (26)             (27)

All returns, total                98,345           15,627
No adjusted gross income          185              89
  $1 under $5,000                 * 32             * 12
  $5,000 under $10,000            * 4,001          * 915
  $10,000 under $15,000           53,958           10,336
  $15,000 under $20,000           35,628           3,853
  $20,000 under $25,000           * 4,541          * 423
  $25,000 under $30,000           0                0
  $30,000 under $40,000           0                0
  $40,000 under $50,000           0                0
  $50,000 under $75,000           0                0
  $75,000 under $100,000          0                0
  $100,000 under $200,000         0                0
  $200,000 under $250,000         0                0
  $250,000 under $500,000         0                0
  $500,000 under $1,000,000       0                0
  $1,000,000 under $1,500,000     0                0
  $1,500,000 under $2,000,000     0                0
  $2,000,000 under $5,000,000     0                0
  $5,000,000 under $10,000,000    0                0
  $10,000,000 or more             0                0
Taxable returns, total            34,344           5,467
Nontaxable returns, total         64,001           10,160

Size of adjusted gross income     Alternative motor vehicle credit
                                  Number of     Amount
                                  returns

                                  (28)          (29)

All returns, total                66,503        93,449
No adjusted gross income          0             0
  $1 under $5,000                 0             0
  $5,000 under $10,000            0             0
  $10,000 under $15,000           * 1,001       * 839
  $15,000 under $20,000           * 998         * 422
  $20,000 under $25,000           * 1,001       * 1,882
  $25,000 under $30,000           * 4,009       * 3,644
  $30,000 under $40,000           * 2,978       * 4,260
  $40,000 under $50,000           9,987         19,275
  $50,000 under $75,000           11,999        20,961
  $75,000 under $100,000          10,262        11,065
  $100,000 under $200,000         14,968        19,559
  $200,000 under $250,000         2,974         3,460
  $250,000 under $500,000         4,706         5,600
  $500,000 under $1,000,000       918           1,248
  $1,000,000 under $1,500,000     409           667
  $1,500,000 under $2,000,000     103           187
  $2,000,000 under $5,000,000     143           291
  $5,000,000 under $10,000,000    26            51
  $10,000,000 or more             20            38
Taxable returns, total            49,035        64,812
Nontaxable returns, total         17,468        28,637

Size of adjusted gross income     Qualified electric vehicle credit
                                  Number of       Amount
                                  returns

                                  (30)            (31)

All returns, total                3,136           2,945
No adjusted gross income          * 3             * 5
  $1 under $5,000                 0               0
  $5,000 under $10,000            0               0
  $10,000 under $15,000           0               0
  $15,000 under $20,000           0               0
  $20,000 under $25,000           0               0
  $25,000 under $30,000           0               0
  $30,000 under $40,000           ** 1,008        ** 959
  $40,000 under $50,000           0               0
  $50,000 under $75,000           **              **
  $75,000 under $100,000          0               0
  $100,000 under $200,000         ** 2,064        ** 1,892
  $200,000 under $250,000         0               0
  $250,000 under $500,000         **              **
  $500,000 under $1,000,000       0               0
  $1,000,000 under $1,500,000     0               0
  $1,500,000 under $2,000,000     * 8             * 6
  $2,000,000 under $5,000,000     * 32            * 42
  $5,000,000 under $10,000,000    * 11            * 22
  $10,000,000 or more             * 9             * 19
Taxable returns, total            2,123           1,984
Nontaxable returns, total         * 1,012         * 962

                                  Alternative fuel vehicle
Size of adjusted gross income     refueling property credit
                                  Number of     Amount
                                  returns

                                  (32)          (33)

All returns, total                * 984         * 1,156
No adjusted gross income          0             0
  $1 under $5,000                 0             0
  $5,000 under $10,000            0             0
  $10,000 under $15,000           0             0
  $15,000 under $20,000           0             0
  $20,000 under $25,000           0             0
  $25,000 under $30,000           0             0
  $30,000 under $40,000           0             0
  $40,000 under $50,000           0             0
  $50,000 under $75,000           0             0
  $75,000 under $100,000          0             0
  $100,000 under $200,000         ** 965        ** 1,131
  $200,000 under $250,000         **            **
  $250,000 under $500,000         0             0
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     * 20          * 25
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            ** 984        ** 1,156
Nontaxable returns, total         **            **

                                  Qualified plug-in electric
Size of adjusted gross income     vehicle credit
                                  Number of        Amount
                                  returns

                                  (34)             (35)

All returns, total                211              1,135
No adjusted gross income          **               **
  $1 under $5,000                 0                0
  $5,000 under $10,000            0                0
  $10,000 under $15,000           0                0
  $15,000 under $20,000           0                0
  $20,000 under $25,000           0                0
  $25,000 under $30,000           0                0
  $30,000 under $40,000           0                0
  $40,000 under $50,000           0                0
  $50,000 under $75,000           **               **
  $75,000 under $100,000          0                0
  $100,000 under $200,000         **               **
  $200,000 under $250,000         0                0
  $250,000 under $500,000         **               **
  $500,000 under $1,000,000       ** 211           ** 1,135
  $1,000,000 under $1,500,000     **               **
  $1,500,000 under $2,000,000     0                0
  $2,000,000 under $5,000,000     **               **
  $5,000,000 under $10,000,000    **               **
  $10,000,000 or more             **               **
Taxable returns, total            168              1,099
Nontaxable returns, total         * 43             * 36

                                  Mortgage Interest credit
Size of adjusted gross income
                                  Number of     Amount
                                  returns

                                  (36)          (37)

All returns, total                41,733        51,199
No adjusted gross income          0             0
  $1 under $5,000                 0             0
  $5,000 under $10,000            0             0
  $10,000 under $15,000           0             0
  $15,000 under $20,000           0             0
  $20,000 under $25,000           * 1,001       * 164
  $25,000 under $30,000           0             0
  $30,000 under $40,000           * 7,933       * 7,779
  $40,000 under $50,000           * 7,964       * 9,273
  $50,000 under $75,000           16,055        17,532
  $75,000 under $100,000          ** 8,640      ** 16,231
  $100,000 under $200,000         **            **
  $200,000 under $250,000         **            **
  $250,000 under $500,000         ** 141        ** 219
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             **            **
Taxable returns, total            28,837        30,242
Nontaxable returns, total         12,897        20,957

                                  Other tax credits [1]
Size of adjusted gross income
                                  Number of       Amount
                                  returns

                                  (38)            (39)

All returns, total                4,159           24,476
No adjusted gross income          **              **
  $1 under $5,000                 0               0
  $5,000 under $10,000            0               0
  $10,000 under $15,000           0               0
  $15,000 under $20,000           0               0
  $20,000 under $25,000           0               0
  $25,000 under $30,000           **              **
  $30,000 under $40,000           0               0
  $40,000 under $50,000           0               0
  $50,000 under $75,000           0               0
  $75,000 under $100,000          **              **
  $100,000 under $200,000         ** 3,197        ** 2,262
  $200,000 under $250,000         * 4             * 69
  $250,000 under $500,000         * 324           * 784
  $500,000 under $1,000,000       * 466           * 1,089
  $1,000,000 under $1,500,000     * 31            * 745
  $1,500,000 under $2,000,000     * 19            * 7
  $2,000,000 under $5,000,000     52              1,233
  $5,000,000 under $10,000,000    30              646
  $10,000,000 or more             36              17,642
Taxable returns, total            4,148           24,193
Nontaxable returns, total         11              283

                                  Making work pay credit used to
                                  offset income tax before credits

Size of adjusted gross income     Number of     Amount
                                  returns

                                  (40)          (41)

All returns, total                71,826,509    37,090,123
No adjusted gross income          2,869         1,873
  $1 under $5,000                 * 2,157       * 265
  $5,000 under $10,000            442,174       16,337
  $10,000 under $15,000           3,700,457     967,390
  $15,000 under $20,000           4,224,127     1,520,683
  $20,000 under $25,000           4,734,067     1,723,505
  $25,000 under $30,000           4,958,716     1,965,599
  $30,000 under $40,000           9,612,720     4,104,802
  $40,000 under $50,000           8,165,380     3,924,149
  $50,000 under $75,000           15,432,849    8,970,125
  $75,000 under $100,000          10,048,856    6,494,348
  $100,000 under $200,000         10,502,133    7,401,047
  $200,000 under $250,000         * 3           * 1
  $250,000 under $500,000         0             0
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            62,916,998    34,355,716
Nontaxable returns, total         8,909,511     2,734,407

                                  Earned income credit used to
                                  offset income tax before credits

Size of adjusted gross income     Number of        Amount
                                  returns

                                  (42)             (43)

All returns, total                1,409,431        450,596
No adjusted gross income          * 4              * 15
  $1 under $5,000                 0                0
  $5,000 under $10,000            * 4,943          * 251
  $10,000 under $15,000           97,773           3,738
  $15,000 under $20,000           30,954           4,951
  $20,000 under $25,000           188,615          51,011
  $25,000 under $30,000           285,809          137,510
  $30,000 under $40,000           759,114          247,783
  $40,000 under $50,000           42,219           5,338
  $50,000 under $75,000           0                0
  $75,000 under $100,000          0                0
  $100,000 under $200,000         0                0
  $200,000 under $250,000         0                0
  $250,000 under $500,000         0                0
  $500,000 under $1,000,000       0                0
  $1,000,000 under $1,500,000     0                0
  $1,500,000 under $2,000,000     0                0
  $2,000,000 under $5,000,000     0                0
  $5,000,000 under $10,000,000    0                0
  $10,000,000 or more             0                0
Taxable returns, total            513,476          167,333
Nontaxable returns, total         895,955          283,263

                                  American opportunity credit used
                                  to offset income tax before
                                  credits
Size of adjusted gross income     Number of     Amount
                                  returns

                                  (44)          (45)

All returns, total                5,344,865     4,240,639
No adjusted gross income          301           300
  $1 under $5,000                 0             0
  $5,000 under $10,000            0             0
  $10,000 under $15,000           * 8,004       * 887
  $15,000 under $20,000           67,334        8,773
  $20,000 under $25,000           165,110       39,657
  $25,000 under $30,000           315,426       132,552
  $30,000 under $40,000           453,577       296,316
  $40,000 under $50,000           456,449       294,616
  $50,000 under $75,000           1,223,781     934,111
  $75,000 under $100,000          1,042,705     946,590
  $100,000 under $200,000         1,612,177     1,586,836
  $200,000 under $250,000         0             0
  $250,000 under $500,000         0             0
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            4,512,991     3,840,357
Nontaxable returns, total         831,874       400,281

                                  First time homebuyer credit used
                                  to offset income tax before
                                  credits
Size of adjusted gross income     Number of       Amount
                                  returns

                                  (46)            (47)

All returns, total                266,849         1,273,200
No adjusted gross income          0               0
  $1 under $5,000                 0               0
  $5,000 under $10,000            0               0
  $10,000 under $15,000           * 1,001         * 373
  $15,000 under $20,000           * 4,989         * 2,494
  $20,000 under $25,000           * 4,543         * 4,202
  $25,000 under $30,000           9,897           15,178
  $30,000 under $40,000           19,612          39,931
  $40,000 under $50,000           28,084          82,874
  $50,000 under $75,000           67,583          301,180
  $75,000 under $100,000          55,351          317,641
  $100,000 under $200,000         67,245          455,333
  $200,000 under $250,000         8,543           53,994
  $250,000 under $500,000         0               0
  $500,000 under $1,000,000       0               0
  $1,000,000 under $1,500,000     0               0
  $1,500,000 under $2,000,000     0               0
  $2,000,000 under $5,000,000     0               0
  $5,000,000 under $10,000,000    0               0
  $10,000,000 or more             0               0
Taxable returns, total            108,493         722,213
Nontaxable returns, total         158,356         550,987

                                  Adoption credit used to offset
                                  income tax before credits

Size of adjusted gross income     Number of     Amount
                                  returns

                                  (48)          (49)

All returns, total                47,633        199,109
No adjusted gross income          0             0
  $1 under $5,000                 0             0
  $5,000 under $10,000            0             0
  $10,000 under $15,000           0             0
  $15,000 under $20,000           0             0
  $20,000 under $25,000           0             0
  $25,000 under $30,000           0             0
  $30,000 under $40,000           * 3,319       * 3,100
  $40,000 under $50,000           * 4,002       * 4,856
  $50,000 under $75,000           10,735        32,830
  $75,000 under $100,000          9,286         31,798
  $100,000 under $200,000         ** 20,239     ** 125,993
  $200,000 under $250,000         **            **
  $250,000 under $500,000         **            **
  $500,000 under $1,000,000       * 48          * 473
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     * 4           * 59
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            17,094        78,142
Nontaxable returns, total         30,539        120,967

                                  Prior year minimum tax credit
                                  used to offset income tax
                                  before credits
Size of adjusted gross income     Number of        Amount
                                  returns

                                  (50)             (51)

All returns, total                217,407          529,433
No adjusted gross income          ** 463           ** 4,441
  $1 under $5,000                 **               **
  $5,000 under $10,000            * 22             * 30
  $10,000 under $15,000           0                0
  $15,000 under $20,000           0                0
  $20,000 under $25,000           0                0
  $25,000 under $30,000           * 32             * 8
  $30,000 under $40,000           0                0
  $40,000 under $50,000           * 10             * 40
  $50,000 under $75,000           * 114            * 116
  $75,000 under $100,000          1,607            873
  $100,000 under $200,000         43,083           70,515
  $200,000 under $250,000         35,354           54,378
  $250,000 under $500,000         100,102          203,345
  $500,000 under $1,000,000       28,173           102,754
  $1,000,000 under $1,500,000     4,567            26,825
  $1,500,000 under $2,000,000     1,236            12,393
  $2,000,000 under $5,000,000     1,790            30,655
  $5,000,000 under $10,000,000    504              9,348
  $10,000,000 or more             350              13,713
Taxable returns, total            212,034          435,503
Nontaxable returns, total         5,374            93,930

                                  Income tax after credits

Size of adjusted gross income     Number of     Amount
                                  returns

                                  (52)          (53)

All returns, total                84,475,930    951,670,957
No adjusted gross income          6,011         250,487
  $1 under $5,000                 285,299       42,331
  $5,000 under $10,000            1,967,069     395,584
  $10,000 under $15,000           3,021,672     928,662
  $15,000 under $20,000           4,895,526     2,503,969
  $20,000 under $25,000           4,718,512     4,756,061
  $25,000 under $30,000           4,690,889     7,023,780
  $30,000 under $40,000           9,871,627     21,115,460
  $40,000 under $50,000           8,720,664     26,638,194
  $50,000 under $75,000           16,764,287    80,932,131
  $75,000 under $100,000          11,386,865    86,093,509
  $100,000 under $200,000         13,870,207    224,422,716
  $200,000 under $250,000         1,528,502     57,432,057
  $250,000 under $500,000         1,928,359     135,393,731
  $500,000 under $1,000,000       541,486       88,589,912
  $1,000,000 under $1,500,000     126,344       38,100,342
  $1,500,000 under $2,000,000     51,282        22,259,917
  $2,000,000 under $5,000,000     72,676        54,233,685
  $5,000,000 under $10,000,000    17,447        29,124,479
  $10,000,000 or more             11,208        71,433,949
Taxable returns, total            84,475,930    951,670,957
Nontaxable returns, total         0             0

                                  Total income tax

Size of adjusted gross income     Number of       Amount
                                  returns

                                  (54)            (55)

All returns, total                84,475,933      951,673,976
No adjusted gross income          6,014           250,487
  $1 under $5,000                 285,299         42,331
  $5,000 under $10,000            1,967,069       395,584
  $10,000 under $15,000           3,021,672       928,662
  $15,000 under $20,000           4,895,526       2,503,969
  $20,000 under $25,000           4,718,512       4,756,061
  $25,000 under $30,000           4,690,889       7,023,780
  $30,000 under $40,000           9,871,627       21,115,460
  $40,000 under $50,000           8,720,664       26,638,194
  $50,000 under $75,000           16,764,287      80,932,131
  $75,000 under $100,000          11,386,865      86,093,509
  $100,000 under $200,000         13,870,207      224,422,716
  $200,000 under $250,000         1,528,502       57,432,057
  $250,000 under $500,000         1,928,359       135,393,731
  $500,000 under $1,000,000       541,486         88,589,912
  $1,000,000 under $1,500,000     126,344         38,100,342
  $1,500,000 under $2,000,000     51,282          22,259,917
  $2,000,000 under $5,000,000     72,676          54,236,702
  $5,000,000 under $10,000,000    17,447          29,124,480
  $10,000,000 or more             11,208          71,433,950
Taxable returns, total            84,475,933      951,673,976
Nontaxable returns, total         0               0

                                  Total
Size of adjusted gross income
                                  Number of     Amount
                                  returns

                                  (56)          (57)

All returns, total                24,814,508    56,267,658
No adjusted gross income          351,520       777,890
  $1 under $5,000                 1,167,720     490,169
  $5,000 under $10,000            2,255,599     2,079,356
  $10,000 under $15,000           2,407,418     3,126,620
  $15,000 under $20,000           1,667,703     2,407,601
  $20,000 under $25,000           1,326,399     1,903,215
  $25,000 under $30,000           1,158,701     1,707,354
  $30,000 under $40,000           2,084,182     3,311,424
  $40,000 under $50,000           1,746,372     2,983,513
  $50,000 under $75,000           3,410,420     6,348,123
  $75,000 under $100,000          2,486,811     5,678,914
  $100,000 under $200,000         3,276,327     11,510,866
  $200,000 under $250,000         456,377       2,758,177
  $250,000 under $500,000         667,160       5,290,830
  $500,000 under $1,000,000       221,037       2,527,596
  $1,000,000 under $1,500,000     57,607        904,618
  $1,500,000 under $2,000,000     23,252        491,370
  $2,000,000 under $5,000,000     34,239        917,242
  $5,000,000 under $10,000,000    9,077         364,687
  $10,000,000 or more             6,589         688,093
Taxable returns, total            13,980,236    40,942,852
Nontaxable returns, total         10,834,272    15,324,806

                                  Self-employment tax
Size of adjusted gross income
                                  Number of        Amount
                                  returns

                                  (58)             (59)

All returns, total                17,668,446       48,339,745
No adjusted gross income          296,478          632,550
  $1 under $5,000                 1,051,919        459,604
  $5,000 under $10,000            2,052,906        2,023,838
  $10,000 under $15,000           2,135,783        3,058,837
  $15,000 under $20,000           1,323,942        2,258,323
  $20,000 under $25,000           934,373          1,734,935
  $25,000 under $30,000           753,097          1,525,415
  $30,000 under $40,000           1,275,737        2,871,944
  $40,000 under $50,000           1,032,447        2,478,673
  $50,000 under $75,000           2,014,944        5,213,639
  $75,000 under $100,000          1,494,964        4,617,873
  $100,000 under $200,000         2,121,588        9,408,597
  $200,000 under $250,000         342,466          2,384,073
  $250,000 under $500,000         536,369          4,630,621
  $500,000 under $1,000,000       192,418          2,324,460
  $1,000,000 under $1,500,000     48,888           824,845
  $1,500,000 under $2,000,000     19,782           443,561
  $2,000,000 under $5,000,000     28,163           768,461
  $5,000,000 under $10,000,000    7,151            255,087
  $10,000,000 or more             5,031            424,406
Taxable returns, total            8,678,663        34,184,356
Nontaxable returns, total         8,989,783        14,155,388

                                  Social security taxes on tip
Size of adjusted gross income     income
                                  Number of     Amount
                                  returns

                                  (60)          (61)

All returns, total                132,436       23,288
No adjusted gross income          0             0
  $1 under $5,000                 11,001        657
  $5,000 under $10,000            23,004        4,001
  $10,000 under $15,000           26,948        3,456
  $15,000 under $20,000           22,935        5,586
  $20,000 under $25,000           * 5,958       * 1,370
  $25,000 under $30,000           * 6,343       * 2,434
  $30,000 under $40,000           * 9,005       * 1,237
  $40,000 under $50,000           * 6,970       * 469
  $50,000 under $75,000           13,067        2,052
  $75,000 under $100,000          * 3,903       * 516
  $100,000 under $200,000         * 3,013       * 1,404
  $200,000 under $250,000         ** 143        ** 98
  $250,000 under $500,000         **            **
  $500,000 under $1,000,000       * 140         * [2]
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     * 3           * [2]
  $2,000,000 under $5,000,000     * 3           * 10
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            50,513        6,090
Nontaxable returns, total         81,923        17,198

                                  Penalty tax on qualified
Size of adjusted gross income     retirement plans
                                  Number of       Amount
                                  returns

                                  (62)            (63)

All returns, total                5,921,264       5,817,684
No adjusted gross income          50,938          73,257
  $1 under $5,000                 91,469          11,921
  $5,000 under $10,000            151,418         36,841
  $10,000 under $15,000           180,844         45,149
  $15,000 under $20,000           252,925         87,874
  $20,000 under $25,000           342,010         125,727
  $25,000 under $30,000           335,587         136,243
  $30,000 under $40,000           631,609         327,854
  $40,000 under $50,000           548,445         377,359
  $50,000 under $75,000           1,171,175       957,421
  $75,000 under $100,000          874,108         893,619
  $100,000 under $200,000         1,045,390       1,899,167
  $200,000 under $250,000         104,612         303,655
  $250,000 under $500,000         115,905         446,171
  $500,000 under $1,000,000       17,901          66,012
  $1,000,000 under $1,500,000     3,429           13,060
  $1,500,000 under $2,000,000     1,265           5,184
  $2,000,000 under $5,000,000     1,690           4,305
  $5,000,000 under $10,000,000    340             2,647
  $10,000,000 or more             206             4,219
Taxable returns, total            4,407,541       5,143,292
Nontaxable returns, total         1,513,723       674,391

                                  Household employment tax
Size of adjusted gross income
                                  Number of     Amount
                                  returns

                                  (64)          (65)

All returns, total                201,661       968,164
No adjusted gross income          11,609        61,290
  $1 under $5,000                 3,146         12,887
  $5,000 under $10,000            40            207
  $10,000 under $15,000           2,312         3,430
  $15,000 under $20,000           1,357         2,503
  $20,000 under $25,000           2,574         5,223
  $25,000 under $30,000           1,573         7,279
  $30,000 under $40,000           2,723         2,850
  $40,000 under $50,000           6,014         30,441
  $50,000 under $75,000           11,527        31,947
  $75,000 under $100,000          14,048        67,612
  $100,000 under $200,000         37,292        99,777
  $200,000 under $250,000         15,519        55,926
  $250,000 under $500,000         42,533        189,630
  $500,000 under $1,000,000       22,797        124,067
  $1,000,000 under $1,500,000     9,579         55,883
  $1,500,000 under $2,000,000     4,291         31,691
  $2,000,000 under $5,000,000     7,646         82,015
  $5,000,000 under $10,000,000    2,646         37,699
  $10,000,000 or more             2,435         65,807
Taxable returns, total            162,773       738,254
Nontaxable returns, total         38,887        229,909

                                  First time homebuyer credit
Size of adjusted gross income     repayment
                                  Number of        Amount
                                  returns

                                  (66)             (67)

All returns, total                958,589          562,439
No adjusted gross income          3,374            1,295
  $1 under $5,000                 11,217           4,154
  $5,000 under $10,000            26,302           11,611
  $10,000 under $15,000           25,855           11,235
  $15,000 under $20,000           47,406           42,458
  $20,000 under $25,000           44,593           30,636
  $25,000 under $30,000           49,697           28,555
  $30,000 under $40,000           135,536          92,939
  $40,000 under $50,000           131,036          71,423
  $50,000 under $75,000           223,381          116,622
  $75,000 under $100,000          135,326          85,385
  $100,000 under $200,000         118,988          61,443
  $200,000 under $250,000         ** 5,876         ** 4,684
  $250,000 under $500,000         **               **
  $500,000 under $1,000,000       **               **
  $1,000,000 under $1,500,000     0                0
  $1,500,000 under $2,000,000     0                0
  $2,000,000 under $5,000,000     * 3              * 1
  $5,000,000 under $10,000,000    0                0
  $10,000,000 or more             0                0
Taxable returns, total            638,764          374,078
Nontaxable returns, total         319,825          188,362

                                  Making work pay credit used to
Size of adjusted gross income     offset other taxes
                                  Number of     Amount
                                  returns

                                  (68)          (69)

All returns, total                9,620,867     3,820,959
No adjusted gross income          267,133       110,330
  $1 under $5,000                 780,934       154,622
  $5,000 under $10,000            2,023,902     720,224
  $10,000 under $15,000           2,107,723     810,442
  $15,000 under $20,000           1,139,927     515,576
  $20,000 under $25,000           811,611       358,926
  $25,000 under $30,000           594,405       255,930
  $30,000 under $40,000           850,369       398,681
  $40,000 under $50,000           464,304       219,995
  $50,000 under $75,000           458,953       213,270
  $75,000 under $100,000          99,190        50,162
  $100,000 under $200,000         ** 22,417     ** 12,800
  $200,000 under $250,000         0             0
  $250,000 under $500,000         **            **
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            0             0
Nontaxable returns, total         9,620,867     3,820,959

                                  Earned income credit used to
Size of adjusted gross income     offset other taxes
                                  Number of       Amount
                                  returns

                                  (70)            (71)

All returns, total                5,434,065       4,855,071
No adjusted gross income          107,509         56,790
  $1 under $5,000                 489,272         123,551
  $5,000 under $10,000            1,492,359       875,203
  $10,000 under $15,000           1,531,847       1,510,494
  $15,000 under $20,000           678,617         904,798
  $20,000 under $25,000           366,738         543,712
  $25,000 under $30,000           285,875         398,897
  $30,000 under $40,000           408,028         403,258
  $40,000 under $50,000           73,820          38,369
  $50,000 under $75,000           0               0
  $75,000 under $100,000          0               0
  $100,000 under $200,000         0               0
  $200,000 under $250,000         0               0
  $250,000 under $500,000         0               0
  $500,000 under $1,000,000       0               0
  $1,000,000 under $1,500,000     0               0
  $1,500,000 under $2,000,000     0               0
  $2,000,000 under $5,000,000     0               0
  $5,000,000 under $10,000,000    0               0
  $10,000,000 or more             0               0
Taxable returns, total            0               0
Nontaxable returns, total         5,434,065       4,855,071

                                  Additional child tax credit used
                                  to offset other taxes

Size of adjusted gross income     Number of    Amount
                                  returns

                                  (72)         (73)

All returns, total                934,610      952,932
No adjusted gross income          28,837       38,977
  $1 under $5,000                 13,126       4,388
  $5,000 under $10,000            44,338       28,646
  $10,000 under $15,000           63,094       67,219
  $15,000 under $20,000           73,109       75,772
  $20,000 under $25,000           76,159       64,942
  $25,000 under $30,000           102,783      89,997
  $30,000 under $40,000           202,752      236,210
  $40,000 under $50,000           163,125      169,737
  $50,000 under $75,000           133,367      139,970
  $75,000 under $100,000          29,188       32,238
  $100,000 under $200,000         4,725        4,834
  $200,000 under $250,000         * 7          * 2
  $250,000 under $500,000         0            0
  $500,000 under $1,000,000       0            0
  $1,000,000 under $1,500,000     0            0
  $1,500,000 under $2,000,000     0            0
  $2,000,000 under $5,000,000     0            0
  $5,000,000 under $10,000,000    0            0
  $10,000,000 or more             0            0
Taxable returns, total            0            0
Nontaxable returns, total         934,610      952,932

                                  American opportunity
                                  credit used to offset
                                  other taxes

Size of adjusted gross income     Number of        Amount
                                  returns

                                  (74)             (75)

All returns, total                639,786          339,644
No adjusted gross income          8,741            5,612
  $1 under $5,000                 44,664           8,346
  $5,000 under $10,000            83,776           42,623
  $10,000 under $15,000           68,277           41,645
  $15,000 under $20,000           51,784           26,234
  $20,000 under $25,000           47,274           16,752
  $25,000 under $30,000           43,347           19,016
  $30,000 under $40,000           72,546           36,960
  $40,000 under $50,000           84,361           47,911
  $50,000 under $75,000           99,440           64,334
  $75,000 under $100,000          27,748           23,405
  $100,000 under $200,000         7,828            6,803
  $200,000 under $250,000         0                0
  $250,000 under $500,000         0                0
  $500,000 under $1,000,000       0                0
  $1,000,000 under $1,500,000     0                0
  $1,500,000 under $2,000,000     0                0
  $2,000,000 under $5,000,000     0                0
  $5,000,000 under $10,000,000    0                0
  $10,000,000 or more             0                0
Taxable returns, total            0                0
Nontaxable returns, total         639,786          339,644

                                  First time homebuyer credit used
                                  to offset other taxes

Size of adjusted gross income     Number of     Amount
                                  returns

                                  (76)          (77)

All returns, total                32,422        43,895
No adjusted gross income          * 399         * 640
  $1 under $5,000                 0             0
  $5,000 under $10,000            0             0
  $10,000 under $15,000           * 972         * 1,383
  $15,000 under $20,000           * 2,997       * 6,193
  $20,000 under $25,000           0             0
  $25,000 under $30,000           * 4,291       * 5,202
  $30,000 under $40,000           * 2,623       * 3,223
  $40,000 under $50,000           * 7,082       * 2,272
  $50,000 under $75,000           * 8,436       * 14,779
  $75,000 under $100,000          * 5,469       * 9,216
  $100,000 under $200,000         ** 154        ** 987
  $200,000 under $250,000         **            **
  $250,000 under $500,000         0             0
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            0             0
Nontaxable returns, total         32,422        43,895

                                  Adoption credit used to offset
                                  other taxes

Size of adjusted gross income     Number of       Amount
                                  returns

                                  (78)            (79)

All returns, total                16,929          37,294
No adjusted gross income          1,633           856
  $1 under $5,000                 * 1,018         * 47
  $5,000 under $10,000            0               0
  $10,000 under $15,000           0               0
  $15,000 under $20,000           0               0
  $20,000 under $25,000           0               0
  $25,000 under $30,000           0               0
  $30,000 under $40,000           * 3,372         * 13,911
  $40,000 under $50,000           * 2,008         * 5,260
  $50,000 under $75,000           * 4,620         * 8,523
  $75,000 under $100,000          * 2,012         * 2,585
  $100,000 under $200,000         * 2,266         * 6,112
  $200,000 under $250,000         0               0
  $250,000 under $500,000         0               0
  $500,000 under $1,000,000       0               0
  $1,000,000 under $1,500,000     0               0
  $1,500,000 under $2,000,000     0               0
  $2,000,000 under $5,000,000     0               0
  $5,000,000 under $10,000,000    0               0
  $10,000,000 or more             0               0
Taxable returns, total            0               0
Nontaxable returns, total         16,929          37,294

                                  Prior year minimum tax credit
Size of adjusted gross income     used to offset other taxes
                                  Number of     Amount
                                  returns

                                  (80)          (81)

All returns, total                10,447        24,907
No adjusted gross income          4,158         7,311
  $1 under $5,000                 * 240         * 81
  $5,000 under $10,000            * 4           * 1
  $10,000 under $15,000           * 29          * 44
  $15,000 under $20,000           * 44          * 88
  $20,000 under $25,000           * 308         * 9
  $25,000 under $30,000           * 145         * 360
  $30,000 under $40,000           478           253
  $40,000 under $50,000           90            148
  $50,000 under $75,000           1,740         2,445
  $75,000 under $100,000          1,568         462
  $100,000 under $200,000         936           5,756
  $200,000 under $250,000         191           395
  $250,000 under $500,000         430           6,888
  $500,000 under $1,000,000       51            289
  $1,000,000 under $1,500,000     ** 11         ** 222
  $1,500,000 under $2,000,000     **            **
  $2,000,000 under $5,000,000     17            58
  $5,000,000 under $10,000,000    * 3           * 64
  $10,000,000 or more             * 3           * 33
Taxable returns, total            0             0
Nontaxable returns, total         10,447        24,907

                                  Total tax liability
Size of adjusted gross income
                                  Number of      Amount
                                  returns

                                  (82)           (83)

All returns, total                88,583,448     997,506,680
No adjusted gross income          252,185        806,341
  $1 under $5,000                 1,089,737      242,105
  $5,000 under $10,000            2,834,551      831,753
  $10,000 under $15,000           3,597,536      1,637,830
  $15,000 under $20,000           5,195,201      3,373,185
  $20,000 under $25,000           4,965,488      5,668,337
  $25,000 under $30,000           4,877,366      7,949,967
  $30,000 under $40,000           10,175,477     23,279,287
  $40,000 under $50,000           8,943,404      29,083,944
  $50,000 under $75,000           17,012,432     86,731,311
  $75,000 under $100,000          11,463,618     91,571,038
  $100,000 under $200,000         13,895,141     235,834,848
  $200,000 under $250,000         1,529,900      60,185,642
  $250,000 under $500,000         1,930,221      140,673,171
  $500,000 under $1,000,000       541,944        91,117,064
  $1,000,000 under $1,500,000     126,464        39,004,846
  $1,500,000 under $2,000,000     51,324         22,751,150
  $2,000,000 under $5,000,000     72,760         55,153,804
  $5,000,000 under $10,000,000    17,474         29,489,059
  $10,000,000 or more             11,224         72,121,999
Taxable returns, total            84,475,933     992,238,426
Nontaxable returns, total         4,107,515      5,268,254

                                  Tax payments
Size of adjusted gross income     Total
                                  Number of      Amount
                                  returns

                                  (84)           (85)

All returns, total                125,069,927    1,167,800,113
No adjusted gross income          907,895        5,340,918
  $1 under $5,000                 5,971,035      1,474,313
  $5,000 under $10,000            8,678,156      3,995,510
  $10,000 under $15,000           9,634,219      7,603,800
  $15,000 under $20,000           9,838,633      11,548,687
  $20,000 under $25,000           9,062,074      14,775,702
  $25,000 under $30,000           8,270,247      17,943,144
  $30,000 under $40,000           13,920,275     42,960,793
  $40,000 under $50,000           10,687,147     46,959,627
  $50,000 under $75,000           18,356,887     119,928,430
  $75,000 under $100,000          11,654,376     115,959,674
  $100,000 under $200,000         13,846,931     260,020,872
  $200,000 under $250,000         1,517,728      60,905,443
  $250,000 under $500,000         1,910,559      136,196,569
  $500,000 under $1,000,000       536,558        89,911,457
  $1,000,000 under $1,500,000     125,379        39,233,126
  $1,500,000 under $2,000,000     51,031         23,060,557
  $2,000,000 under $5,000,000     72,214         57,430,405
  $5,000,000 under $10,000,000    17,399         31,724,680
  $10,000,000 or more             11,185         80,826,405
Taxable returns, total            81,791,959     1,106,177,768
Nontaxable returns, total         43,277,967     61,622,345

Size of adjusted gross income     Income tax withheld
                                  Number of       Amount
                                  returns

                                  (86)            (87)

All returns, total                121,393,087     875,470,232
No adjusted gross income          774,966         2,939,311
  $1 under $5,000                 5,835,807       1,205,731
  $5,000 under $10,000            8,461,445       3,540,779
  $10,000 under $15,000           9,405,468       6,885,406
  $15,000 under $20,000           9,602,644       10,837,988
  $20,000 under $25,000           8,842,500       13,907,237
  $25,000 under $30,000           8,066,088       16,965,544
  $30,000 under $40,000           13,591,712      40,960,866
  $40,000 under $50,000           10,386,647      44,225,069
  $50,000 under $75,000           17,836,433      111,532,112
  $75,000 under $100,000          11,325,152      106,439,605
  $100,000 under $200,000         13,393,579      229,663,370
  $200,000 under $250,000         1,426,047       48,388,235
  $250,000 under $500,000         1,743,803       96,932,183
  $500,000 under $1,000,000       468,302         53,724,334
  $1,000,000 under $1,500,000     105,569         19,611,792
  $1,500,000 under $2,000,000     42,487          10,751,000
  $2,000,000 under $5,000,000     60,296          24,779,160
  $5,000,000 under $10,000,000    14,735          12,677,855
  $10,000,000 or more             9,406           19,502,654
Taxable returns, total            79,282,821      822,283,056
Nontaxable returns, total         42,110,266      53,187,176

                                  Estimated tax payments
Size of adjusted gross income
                                  Number of     Amount
                                  returns

                                  (88)          (89)

All returns, total                9,547,968     221,801,067
No adjusted gross income          145,802       2,084,581
  $1 under $5,000                 142,098       236,505
  $5,000 under $10,000            223,067       383,145
  $10,000 under $15,000           276,284       677,963
  $15,000 under $20,000           313,210       642,170
  $20,000 under $25,000           335,626       772,589
  $25,000 under $30,000           329,355       909,772
  $30,000 under $40,000           605,823       1,916,889
  $40,000 under $50,000           675,853       2,576,666
  $50,000 under $75,000           1,590,859     7,944,679
  $75,000 under $100,000          1,250,518     8,880,343
  $100,000 under $200,000         2,074,548     27,050,708
  $200,000 under $250,000         402,456       10,776,641
  $250,000 under $500,000         707,221       33,171,644
  $500,000 under $1,000,000       287,118       29,950,106
  $1,000,000 under $1,500,000     80,782        15,518,684
  $1,500,000 under $2,000,000     34,403        9,497,893
  $2,000,000 under $5,000,000     50,977        23,868,195
  $5,000,000 under $10,000,000    12,961        12,642,573
  $10,000,000 or more             9,007         32,299,320
Taxable returns, total            8,003,128     214,219,971
Nontaxable returns, total         1,544,840     7,581,096

                                  Payments with request for
Size of adjusted gross income     extension of filing time
                                  Number of        Amount
                                  returns

                                  (90)             (91)

All returns, total                1,457,793        68,878,004
No adjusted gross income          24,242           256,602
  $1 under $5,000                 27,285           20,456
  $5,000 under $10,000            39,391           43,294
  $10,000 under $15,000           24,776           32,074
  $15,000 under $20,000           38,856           56,046
  $20,000 under $25,000           38,423           96,022
  $25,000 under $30,000           33,785           57,840
  $30,000 under $40,000           59,041           124,889
  $40,000 under $50,000           72,548           190,986
  $50,000 under $75,000           137,940          522,762
  $75,000 under $100,000          136,302          634,596
  $100,000 under $200,000         319,324          2,659,880
  $200,000 under $250,000         102,354          1,440,913
  $250,000 under $500,000         202,729          5,546,722
  $500,000 under $1,000,000       104,074          5,994,817
  $1,000,000 under $1,500,000     36,489           4,055,045
  $1,500,000 under $2,000,000     16,937           2,779,953
  $2,000,000 under $5,000,000     28,231           8,752,636
  $5,000,000 under $10,000,000    8,298            6,402,542
  $10,000,000 or more             6,769            29,209,926
Taxable returns, total            1,260,321        68,163,724
Nontaxable returns, total         197,472          714,279

                                  Excess social security taxes
Size of adjusted gross income     withheld
                                  Number of      Amount
                                  returns

                                  (92)           (93)

All returns, total                1,204,270      2,098,214
No adjusted gross income          4,412          7,731
  $1 under $5,000                 * 39           * 213
  $5,000 under $10,000            * 40           * 61
  $10,000 under $15,000           * 997          * 1
  $15,000 under $20,000           * 313          * 964
  $20,000 under $25,000           * 2,005        * 618
  $25,000 under $30,000           * 1,013        * 608
  $30,000 under $40,000           2,350          1,459
  $40,000 under $50,000           * 1,442        * 235
  $50,000 under $75,000           9,777          8,214
  $75,000 under $100,000          31,439         17,044
  $100,000 under $200,000         651,339        718,068
  $200,000 under $250,000         168,643        316,424
  $250,000 under $500,000         234,313        651,610
  $500,000 under $1,000,000       64,239         242,654
  $1,000,000 under $1,500,000     13,406         47,129
  $1,500,000 under $2,000,000     6,121          26,083
  $2,000,000 under $5,000,000     8,570          39,475
  $5,000,000 under $10,000,000    2,284          10,784
  $10,000,000 or more             1,526          8,838
Taxable returns, total            1,189,887      2,083,290
Nontaxable returns, total         14,384         14,924

                                  Credit from regulated
Size of adjusted gross income     investment companies
                                  Number of       Amount
                                  returns

                                  (94)            (95)

All returns, total                8,671           98,333
No adjusted gross income          ** 138          ** 10,070
  $1 under $5,000                 0               0
  $5,000 under $10,000            **              **
  $10,000 under $15,000           0               0
  $15,000 under $20,000           0               0
  $20,000 under $25,000           * 1,018         * 10,164
  $25,000 under $30,000           * 2,036         * 17,490
  $30,000 under $40,000           * 2,036         * 16,740
  $40,000 under $50,000           ** 1,303        ** 5
  $50,000 under $75,000           **              **
  $75,000 under $100,000          **              **
  $100,000 under $200,000         400             82
  $200,000 under $250,000         * 5             * [2]
  $250,000 under $500,000         684             3,225
  $500,000 under $1,000,000       ** 1,051        ** 40,557
  $1,000,000 under $1,500,000     **              **
  $1,500,000 under $2,000,000     **              **
  $2,000,000 under $5,000,000     **              **
  $5,000,000 under $10,000,000    **              **
  $10,000,000 or more             **              **
Taxable returns, total            3,404           43,672
Nontaxable returns, total         5,267           54,661

Size of adjusted gross income     Number of     Amount
                                  returns

                                  (96)          (97)

All returns, total                354,848       158,669
No adjusted gross income          22,036        35,027
  $1 under $5,000                 18,317        8,400
  $5,000 under $10,000            43,731        32,583
  $10,000 under $15,000           28,854        9,832
  $15,000 under $20,000           38,125        20,435
  $20,000 under $25,000           18,826        8,084
  $25,000 under $30,000           21,131        6,398
  $30,000 under $40,000           29,728        5,349
  $40,000 under $50,000           30,015        6,345
  $50,000 under $75,000           38,763        8,879
  $75,000 under $100,000          31,605        5,833
  $100,000 under $200,000         21,590        4,546
  $200,000 under $250,000         3,212         959
  $250,000 under $500,000         4,732         1,720
  $500,000 under $1,000,000       2,081         1,049
  $1,000,000 under $1,500,000     767           710
  $1,500,000 under $2,000,000     298           150
  $2,000,000 under $5,000,000     569           1,120
  $5,000,000 under $10,000,000    214           514
  $10,000,000 or more             254           736
Taxable returns, total            146,909       34,326
Nontaxable returns, total         207,939       124,342

Size of adjusted gross income     Number of        Amount
                                  returns

                                  (98)             (99)

All returns, total                16,174           31,149
No adjusted gross income          **               **
  $1 under $5,000                 0                0
  $5,000 under $10,000            0                0
  $10,000 under $15,000           **               **
  $15,000 under $20,000           ** 2,018         ** 1,109
  $20,000 under $25,000           * 2,005          * 1,837
  $25,000 under $30,000           ** 1,949         ** 1,942
  $30,000 under $40,000           **               **
  $40,000 under $50,000           * 976            * 6,702
  $50,000 under $75,000           ** 5,235         ** 8,279
  $75,000 under $100,000          **               **
  $100,000 under $200,000         * 3,949          * 11,220
  $200,000 under $250,000         0                0
  $250,000 under $500,000         0                0
  $500,000 under $1,000,000       * 40             * 40
  $1,000,000 under $1,500,000     0                0
  $1,500,000 under $2,000,000     0                0
  $2,000,000 under $5,000,000     * 3              * 19
  $5,000,000 under $10,000,000    0                0
  $10,000,000 or more             0                0
Taxable returns, total            11,165           20,732
Nontaxable returns, total         5,008            10,416

Size of adjusted gross income     Number of     Amount
                                  returns

                                  (100)         (101)

All returns, total                33,598,321    13,417,869
No adjusted gross income          382,669       144,613
  $1 under $5,000                 3,509,638     621,684
  $5,000 under $10,000            6,084,665     2,196,508
  $10,000 under $15,000           6,257,442     2,089,579
  $15,000 under $20,000           4,514,601     1,965,921
  $20,000 under $25,000           3,740,128     1,668,650
  $25,000 under $30,000           2,830,221     1,286,204
  $30,000 under $40,000           3,143,641     1,650,520
  $40,000 under $50,000           1,610,203     926,761
  $50,000 under $75,000           1,290,281     735,037
  $75,000 under $100,000          202,458       114,572
  $100,000 under $200,000         ** 32,375     ** 17,819
  $200,000 under $250,000         **            **
  $250,000 under $500,000         0             0
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            0             0
Nontaxable returns, total         33,598,321    13,417,869

Size of adjusted gross income     Number of       Amount
                                  returns

                                  (102)           (103)

All returns, total                25,227,115      54,256,364
No adjusted gross income          181,671         218,888
  $1 under $5,000                 2,291,176       1,253,153
  $5,000 under $10,000            4,731,387       7,348,143
  $10,000 under $15,000           5,363,320       13,805,391
  $15,000 under $20,000           3,562,602       12,173,587
  $20,000 under $25,000           2,991,231       9,134,015
  $25,000 under $30,000           2,554,451       5,741,565
  $30,000 under $40,000           2,882,089       4,143,443
  $40,000 under $50,000           669,188         438,179
  $50,000 under $75,000           0               0
  $75,000 under $100,000          0               0
  $100,000 under $200,000         0               0
  $200,000 under $250,000         0               0
  $250,000 under $500,000         0               0
  $500,000 under $1,000,000       0               0
  $1,000,000 under $1,500,000     0               0
  $1,500,000 under $2,000,000     0               0
  $2,000,000 under $5,000,000     0               0
  $5,000,000 under $10,000,000    0               0
  $10,000,000 or more             0               0
Taxable returns, total            0               0
Nontaxable returns, total         25,227,115      54,256,364

                                  Additional child tax credit
                                  refundable portion
                                  Number of     Amount
                                  returns

Size of adjusted gross income     (104)         (105)

All returns, total                20,404,142    26,801,308
No adjusted gross income          100,964       152,049
  $1 under $5,000                 421,652       108,656
  $5,000 under $10,000            2,276,393     1,683,687
  $10,000 under $15,000           3,679,659     4,342,514
  $15,000 under $20,000           3,522,140     5,025,541
  $20,000 under $25,000           3,119,474     4,581,647
  $25,000 under $30,000           2,327,336     3,561,959
  $30,000 under $40,000           2,744,486     4,319,238
  $40,000 under $50,000           1,259,251     1,751,747
  $50,000 under $75,000           829,897       1,121,481
  $75,000 under $100,000          112,711       139,778
  $100,000 under $200,000         10,173        13,002
  $200,000 under $250,000         * 6           * 7
  $250,000 under $500,000         0             0
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            0             0
Nontaxable returns, total         20,404,142    26,801,308

                                  American opportunity credit
                                  refundable portion
                                  Number of        Amount
                                  returns

Size of adjusted gross income     (106)            (107)

All returns, total                7,219,256        6,040,100
No adjusted gross income          159,791          154,619
  $1 under $5,000                 531,604          441,401
  $5,000 under $10,000            1,026,134        833,884
  $10,000 under $15,000           1,142,631        933,432
  $15,000 under $20,000           995,537          833,538
  $20,000 under $25,000           811,036          691,750
  $25,000 under $30,000           671,858          522,874
  $30,000 under $40,000           771,464          656,350
  $40,000 under $50,000           468,019          395,763
  $50,000 under $75,000           519,193          466,430
  $75,000 under $100,000          106,121          98,209
  $100,000 under $200,000         15,867           11,849
  $200,000 under $250,000         0                0
  $250,000 under $500,000         0                0
  $500,000 under $1,000,000       0                0
  $1,000,000 under $1,500,000     0                0
  $1,500,000 under $2,000,000     0                0
  $2,000,000 under $5,000,000     0                0
  $5,000,000 under $10,000,000    0                0
  $10,000,000 or more             0                0
Taxable returns, total            0                0
Nontaxable returns, total         7,219,256        6,040,100

                                  First time homebuyer credit
                                  refundable portion
                                  Number of     Amount
                                  returns

Size of adjusted gross income     (108)         (109)

All returns, total                218,239       968,853
No adjusted gross income          5,588         28,700
  $1 under $5,000                 * 6,904       * 39,034
  $5,000 under $10,000            * 3,000       * 15,576
  $10,000 under $15,000           * 6,027       * 34,393
  $15,000 under $20,000           13,003        68,216
  $20,000 under $25,000           12,575        87,131
  $25,000 under $30,000           15,139        89,961
  $30,000 under $40,000           27,373        146,059
  $40,000 under $50,000           32,386        156,773
  $50,000 under $75,000           60,754        218,671
  $75,000 under $100,000          27,395        73,399
  $100,000 under $200,000         8,092         10,922
  $200,000 under $250,000         * 3           * 20
  $250,000 under $500,000         0             0
  $500,000 under $1,000,000       0             0
  $1,000,000 under $1,500,000     0             0
  $1,500,000 under $2,000,000     0             0
  $2,000,000 under $5,000,000     0             0
  $5,000,000 under $10,000,000    0             0
  $10,000,000 or more             0             0
Taxable returns, total            0             0
Nontaxable returns, total         218,239       968,853

                                  Adoption credit refundable
                                  portion
                                  Number of       Amount
                                  returns

Size of adjusted gross income     (110)           (111)

All returns, total                75,520          970,373
No adjusted gross income          3,238           65,430
  $1 under $5,000                 * 3,034         * 20,820
  $5,000 under $10,000            * 2,997         * 59,855
  $10,000 under $15,000           * 2,011         * 37,184
  $15,000 under $20,000           * 3,959         * 105,217
  $20,000 under $25,000           0               0
  $25,000 under $30,000           * 3,095         * 47,415
  $30,000 under $40,000           14,418          169,394
  $40,000 under $50,000           8,101           80,605
  $50,000 under $75,000           16,695          207,384
  $75,000 under $100,000          10,001          94,303
  $100,000 under $200,000         ** 7,971        ** 82,765
  $200,000 under $250,000         0               0
  $250,000 under $500,000         **              **
  $500,000 under $1,000,000       0               0
  $1,000,000 under $1,500,000     0               0
  $1,500,000 under $2,000,000     0               0
  $2,000,000 under $5,000,000     0               0
  $5,000,000 under $10,000,000    0               0
  $10,000,000 or more             0               0
Taxable returns, total            0               0
Nontaxable returns, total         75,520          970,373

                                  Overpayment
Size of adjusted gross income     Total
                                  Number of     Amount
                                  returns

                                  (114)         (115)

All returns, total                113,568,220   373,431,750
No adjusted gross income          1,180,967     5,825,222
  $1 under $5,000                 7,139,222     3,928,638
  $5,000 under $10,000            10,024,309    15,773,193
  $10,000 under $15,000           11,009,029    27,890,844
  $15,000 under $20,000           10,375,382    29,283,197
  $20,000 under $25,000           8,963,962     26,369,389
  $25,000 under $30,000           7,800,722     22,442,856
  $30,000 under $40,000           12,530,838    33,530,557
  $40,000 under $50,000           9,157,990     24,634,758
  $50,000 under $75,000           14,643,035    44,457,357
  $75,000 under $100,000          8,993,256     32,659,421
  $100,000 under $200,000         9,512,031     45,863,905
  $200,000 under $250,000         868,209       7,047,695
  $250,000 under $500,000         912,849       12,434,837
  $500,000 under $1,000,000       282,328       8,989,130
  $1,000,000 under $1,500,000     72,872        4,453,473
  $1,500,000 under $2,000,000     30,848        2,668,729
  $2,000,000 under $5,000,000     48,285        7,548,020
  $5,000,000 under $10,000,000    13,018        4,587,662
  $10,000,000 or more             9,069         13,042,868
Taxable returns, total            63,205,328    211,584,942
Nontaxable returns, total         50,362,892    161,846,808

Size of adjusted gross income     Refunded
                                  Number of        Amount
                                  returns

                                  (116)            (117)

All returns, total                110,706,225      326,054,483
No adjusted gross income          1,124,932        4,926,137
  $1 under $5,000                 7,081,683        3,823,064
  $5,000 under $10,000            9,960,216        15,650,944
  $10,000 under $15,000           10,923,452       27,556,119
  $15,000 under $20,000           10,283,822       29,068,638
  $20,000 under $25,000           8,864,453        26,141,273
  $25,000 under $30,000           7,710,597        22,224,684
  $30,000 under $40,000           12,370,271       33,104,581
  $40,000 under $50,000           8,974,801        24,121,137
  $50,000 under $75,000           14,239,439       43,068,513
  $75,000 under $100,000          8,657,392        31,069,550
  $100,000 under $200,000         8,916,434        41,105,342
  $200,000 under $250,000         722,867          5,164,226
  $250,000 under $500,000         649,187          6,997,227
  $500,000 under $1,000,000       151,326          3,667,189
  $1,000,000 under $1,500,000     33,979           1,482,831
  $1,500,000 under $2,000,000     13,208           841,790
  $2,000,000 under $5,000,000     19,883           2,250,839
  $5,000,000 under $10,000,000    5,120            1,239,328
  $10,000,000 or more             3,163            2,551,071
Taxable returns, total            60,812,963       167,586,048
Nontaxable returns, total         49,893,261       158,468,434

Size of adjusted gross income     Credited to 2011 estimated tax
                                  Number of     Amount
                                  returns

                                  (118)         (119)

All returns, total                4,114,885     47,377,267
No adjusted gross income          76,068        899,085
  $1 under $5,000                 77,004        105,574
  $5,000 under $10,000            99,420        122,250
  $10,000 under $15,000           132,000       334,724
  $15,000 under $20,000           151,582       214,559
  $20,000 under $25,000           163,358       228,116
  $25,000 under $30,000           139,745       218,172
  $30,000 under $40,000           261,733       425,976
  $40,000 under $50,000           284,816       513,621
  $50,000 under $75,000           601,811       1,388,845
  $75,000 under $100,000          490,659       1,589,871
  $100,000 under $200,000         851,429       4,758,563
  $200,000 under $250,000         186,678       1,883,469
  $250,000 under $500,000         326,692       5,437,610
  $500,000 under $1,000,000       154,833       5,321,941
  $1,000,000 under $1,500,000     46,076        2,970,642
  $1,500,000 under $2,000,000     20,732        1,826,940
  $2,000,000 under $5,000,000     33,517        5,297,180
  $5,000,000 under $10,000,000    9,421         3,348,333
  $10,000,000 or more             7,309         10,491,797
Taxable returns, total            3,339,139     43,998,893
Nontaxable returns, total         775,746       3,378,374

                                  Tax due at time of filing
Size of adjusted gross income
                                  Number of       Amount
                                  returns

                                  (120)           (121)

All returns, total                23,889,539      100,792,322
No adjusted gross income          166,867         422,601
  $1 under $5,000                 915,053         191,400
  $5,000 under $10,000            1,312,917       427,438
  $10,000 under $15,000           1,219,209       657,994
  $15,000 under $20,000           1,067,269       951,929
  $20,000 under $25,000           1,078,586       1,096,147
  $25,000 under $30,000           1,055,528       1,212,624
  $30,000 under $40,000           1,993,639       2,773,392
  $40,000 under $50,000           1,795,231       3,042,181
  $50,000 under $75,000           4,031,235       8,582,001
  $75,000 under $100,000          2,781,482       7,868,740
  $100,000 under $200,000         4,441,418       21,608,837
  $200,000 under $250,000         656,970         6,364,040
  $250,000 under $500,000         1,012,283       16,908,849
  $500,000 under $1,000,000       257,417         10,271,168
  $1,000,000 under $1,500,000     53,144          4,251,721
  $1,500,000 under $2,000,000     20,304          2,374,084
  $2,000,000 under $5,000,000     24,383          5,261,907
  $5,000,000 under $10,000,000    4,452           2,363,603
  $10,000,000 or more             2,151           4,161,668
Taxable returns, total            21,160,696      98,116,192
Nontaxable returns, total         2,728,843       2,676,130

                                 Predetermined estimated
                                 tax penalty
Size of adjusted gross income
                                 Number of   Amount
                                 returns

                                 (122)       (123)

All returns, total               6,670,019   805,807
No adjusted gross income         35,026      2,564
  $1 under $5,000                9,323       1,767
  $5,000 under $10,000           38,515      1,664
  $10,000 under $15,000          146,563     4,732
  $15,000 under $20,000          201,785     10,328
  $20,000 under $25,000          223,508     9,211
  $25,000 under $30,000          235,035     10,798
  $30,000 under $40,000          527,701     27,272
  $40,000 under $50,000          504,697     30,636
  $50,000 under $75,000          1,332,805   74,368
  $75,000 under $100,000         955,211     64,181
  $100,000 under $200,000        1,588,819   159,388
  $200,000 under $250,000        268,397     52,520
  $250,000 under $500,000        418,863     134,901
  $500,000 under $1,000,000      123,550     83,095
  $1,000,000 under $1,500,000    28,731      31,144
  $1,500,000 under $2,000,000    11,104      14,990
  $2,000,000 under $5,000,000    14,960      34,677
  $5,000,000 under $10,000,000   3,413       32,108
  $10,000,000 or more            2,013       25,462
Taxable returns, total           6,131,045   774,961
Nontaxable returns, total        538,974     30,845

* Estimate should be used with caution due to the small number
of sample returns on which it is based.

** Data combined to avoid disclosure of information for
specific taxpayers.

[1] Does not include prior-year returns claiming the
recovery rebate credit.

[2] Less than $500.

NOTE: Detail may not add to totals because of rounding.
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Title Annotation:p. 22-58
Publication:Statistics of Income. SOI Bulletin
Date:Sep 22, 2012
Words:33426
Previous Article:Individual income tax returns, 2010.
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