Source: Statistical Abstract of the United States: 1878 Edition.
314
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Section 9
Federal Government Finances and Employment
This section presents statistics relating to
the financial structure and the civilian
employment of the federal government.
The fiscal data cover taxes, other
receipts, outlays, and debt. The principal
sources of fiscal data are the Budget of
the United States Government and related
documents, published annually by the
Office of Management and Budget (OMB),
and the U.S. Department of the Treasury’s
United States Government Annual Report
and its Appendix. Detailed data on tax
returns and collections are published
annually by the Internal Revenue Service.
The personnel data relate to staffing and
payrolls. They are published by the Office
of Personnel Management and the Bureau
of Labor Statistics. The primary source for
data on public lands is Public Land Statistics, published annually by the Bureau of
Land Management, Department of the
Interior. Data on federally owned land and
real property are collected by the General
Services Administration and presented in
its annual Inventory Report on Real Property Owned by the United States Throughout the World.
Budget concept—Under the unified budget concept, all federal monies are
included in one comprehensive budget.
These monies comprise both federal
funds and trust funds. Federal funds are
derived mainly from taxes and borrowing
and are not restricted by law to any specific government purpose. Trust funds,
such as the Unemployment Trust Fund,
collect certain taxes and other receipts for
use in carrying out specific purposes or
programs in accordance with the terms of
the trust agreement or statute. Fund balances include both cash balances with the
Treasury and investments in U.S. securities. Part of the balance is obligated, part
unobligated. Prior to 1985, the budget
totals, under provisions of law, excluded
some federal activities—including the
Federal Financing Bank, the Postal Service,
the Synthetic Fuels Corporation, and the
lending activities of the Rural Electrification Administration. The Balanced Budget
and Emergency Deficit Control Act of
1985 (P.L.99-177) repealed the off-budget
status of these entities and placed social
security (federal old-age and survivors
insurance and the federal disability insurance trust funds) off-budget. Though
social security is now off-budget and, by
law, excluded from coverage of the congressional budget resolutions, it continues to be a federal program.
Receipts arising from the government’s
sovereign powers are reported as governmental receipts; all other receipts; i.e.,
from business-type or market-oriented
activities, are offset against outlays. Outlays are reported on a checks-issued (net)
basis (i.e., outlays are recorded at the
time the checks to pay bills are issued).
Debt concept—For most of U.S. history,
the total debt consisted of debt borrowed
by the Treasury (i.e., public debt). The
present debt series, includes both public
debt and agency debt. The gross federal
debt includes money borrowed by the
Treasury and by various federal agencies;
it is the broadest generally used measure
of the federal debt. Total public debt is
covered by a statutory debt limitation and
includes only borrowing by the Treasury.
Treasury receipts and outlays—All
receipts of the government, with a few
exceptions, are deposited to the credit of
the U.S. Treasury regardless of ultimate
disposition. Under the Constitution, no
money may be withdrawn from the Treasury unless appropriated by the Congress.
The day-to-day cash operations of the federal government clearing through the
accounts of the U.S. Treasury are reported
in the Daily Treasury Statement. Extensive detail on the public debt is published
in the Monthly Statement of the Public
Debt of the United States.
Budget receipts such as taxes, customs
duties, and miscellaneous receipts, which
are collected by government agencies,
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
315
and outlays represented by checks issued
and cash payments made by disbursing
officers as well as government agencies
are reported in the Daily Treasury Statement of Receipts and Outlays of the
United States Government and in the Treasury’s United States Government Annual
Report and its Appendix. These deposits
in and payments from accounts maintained by government agencies are on the
same basis as the unified budget.
The quarterly Treasury Bulletin contains
data on fiscal operations and related Treasury activities, including financial statements of government corporations and
other business-type activities.
Income tax returns and tax
collections—Tax data are compiled by
the Internal Revenue Service of the Treasury Department. The annual Internal
Revenue Service Data Book gives a
detailed account of tax collections by kind
of tax. The agency’s annual Statistics of
Income reports present detailed data from
individual income tax returns and corporation income tax returns. The quarterly
Statistics of Income Bulletin has, in general, replaced the supplemental Statistics
of Income publications which presented
data on such diverse subjects as taxexempt organizations, unincorporated
businesses, fiduciary income tax and
estate tax returns, sales of capital assets
by individuals, international income and
taxes reported by corporations and individuals, and estate tax wealth.
Employment and payrolls—The Office
of Personnel Management collects
employment and payroll data from all
departments and agencies of the federal
government, except the Central Intelligence Agency, the National Security
Agency, and the Defense Intelligence
Agency. Employment figures represent the
number of persons who occupied civilian
316
positions at the end of the report month
shown and who are paid for personal services rendered for the federal government, regardless of the nature of appointment or method of payment. Federal
payrolls include all payments for personal
services rendered during the report
month and payments for accumulated
annual leave of employees who separate
from the service. Since most federal
employees are paid on a biweekly basis,
the calendar month earnings are partially
estimated on the basis of the number of
work days in each month where payroll
periods overlap.
Federal employment and payroll figures
are published by the Office of Personnel
Management in its Federal Civilian Workforce Statistics—Employment and Trends.
It also publishes biennial employment
data for minority groups, data on occupations of white- and blue-collar workers,
and data on employment by geographic
area; reports on salary and wage distribution of federal employees are published
annually. General schedule is primarily
white-collar; wage system primarily bluecollar. Data on federal employment are
also issued by the Bureau of Labor Statistics in its Monthly Labor Review and in
Employment and Earnings and by the U.S.
Census Bureau in its annual publication
Public Employment.
Public lands—The data on applications,
entries, selections, patents, and certifications refer to transactions that involve the
disposal, under the public land laws
(including the homestead laws), of federal
public lands to nonfederal owners. In general, original entries and selections are
applications to secure title to public lands
thar have been accepted as properly filed
(i.e., allowed). Some types of applications,
however, are not reported until issuance
of the final certificate, which passes equitable title to the land to the applicant.
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 459. Federal Budget—Receipts, Outlays, and Debt: 1960 to 2005
[In billions of dollars (92.5 represents $92,500,000,000), except percent. For fiscal years ending in year shown; see text,
Section 8, State and Local Government Finances and Employment. The Balanced Budget and Emergency Deficit Control Act of
1985 put all the previously off-budget Federal entities into the budget and moved Social Security off-budget. Minus sign (-) indicates deficit or decrease]
Gross federal debt
2
Held by the public
Year
1960
1965
1970
1975
1980
1981
1982
1983
1984
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Receipts
Outlays
Outlays as
Surplus or percent of
deficit(-)
GDP 1
Total
Federal
gov’t
account
Total
Federal
Reserve As percent
System
of GDP 1
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
92.5
116.8
192.8
279.1
517.1
599.3
617.8
600.6
666.5
92.2
118.2
195.6
332.3
590.9
678.2
745.7
808.4
851.9
0.3
-1.4
-2.8
-53.2
-73.8
-79.0
-128.0
-207.8
-185.4
17.8
17.2
19.3
21.3
21.7
22.2
23.1
23.5
22.2
290.5
322.3
380.9
541.9
909.0
994.8
1,137.3
1,371.7
1,564.6
53.7
61.5
97.7
147.2
197.1
205.4
212.7
234.4
257.6
236.8
260.8
283.2
394.7
711.9
789.4
924.6
1,137.3
1,307.0
26.5
39.1
57.7
85.0
120.8
124.5
134.5
155.5
155.1
56.1
46.9
37.6
34.7
33.3
32.6
35.2
39.9
40.7
1985 . . . . . . .
1986 . . . . . . .
1987 . . . . . . .
1988 . . . . . . .
1989 . . . . . . .
1990 . . . . . . .
1991 . . . . . . .
1992 . . . . . . .
1993 . . . . . . .
1994 . . . . . . .
1995 . . . . . . .
1996 . . . . . . .
1997 . . . . . . .
1998 . . . . . . .
1999 . . . . . . .
2000 . . . . . . .
2001 . . . . . . .
2002 . . . . . . .
2003 . . . . . . .
2004 . . . . . . .
2005, estimate .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
734.1
769.2
854.4
909.3
991.2
1,032.0
1,055.0
1,091.3
1,154.4
1,258.6
1,351.8
1,453.1
1,579.3
1,721.8
1,827.5
2,025.2
1,991.2
1,853.2
1,782.3
1,880.1
2,052.8
946.4
990.4
1,004.1
1,064.5
1,143.6
1,253.2
1,324.4
1,381.7
1,409.5
1,461.9
1,515.8
1,560.5
1,601.3
1,652.6
1,701.9
1,789.1
1,863.9
2,011.0
2,159.9
2,292.2
2,479.4
-212.3
-221.2
-149.7
-155.2
-152.5
-221.2
-269.3
-290.4
-255.1
-203.3
-164.0
-107.5
-22.0
69.2
125.6
236.4
127.4
-157.8
-377.6
-412.1
-426.6
22.9
22.4
21.6
21.3
21.2
21.8
22.3
22.1
21.4
21.0
20.7
20.3
19.6
19.2
18.7
18.4
18.5
19.4
19.9
19.8
20.3
1,817.4
2,120.5
2,346.0
2,601.1
2,867.8
3,206.3
3,598.2
4,001.8
4,351.0
4,643.3
4,920.6
5,181.5
5,369.2
5,478.2
5,605.5
5,628.7
5,769.9
6,198.4
6,760.0
7,354.7
8,031.4
310.2
379.9
456.2
549.5
677.1
794.7
909.2
1,002.1
1,102.6
1,210.2
1,316.2
1,447.4
1,596.9
1,757.1
1,973.2
2,218.9
2,450.3
2,658.0
2,846.6
3,059.1
3,310.2
1,507.3
1,740.6
1,889.8
2,051.6
2,190.7
2,411.6
2,689.0
2,999.7
3,248.4
3,433.1
3,604.4
3,734.1
3,772.3
3,721.1
3,632.4
3,409.8
3,319.6
3,540.4
3,913.4
4,295.5
4,721.2
169.8
190.9
212.0
229.2
220.1
234.4
258.6
296.4
325.7
355.2
374.1
390.9
424.5
458.2
496.6
511.4
534.1
604.2
656.1
700.3
(NA)
43.9
48.1
50.5
51.9
53.1
55.9
60.6
64.1
66.2
66.7
67.2
67.3
65.6
63.5
61.4
58.0
57.4
59.7
62.4
63.7
65.7
NA Not available. 1 Gross domestic product as of fiscal year; for calendar year GDP, see Section 13, Income, Expenditures,
and Wealth. 2 See text, this section, for discussion of debt concept.
Source: U.S. Office of Management and Budget, Budget of the United States Government, Historical Tables, annual. See also
<http://w3.access.gpo.gov/usbudget/fy2006/pdf/hist.pdf>.
Table 460. Federal Budget Outlays—Defense, Human and Physical Resources,
and Net Interest Payments: 1990 to 2005
[In billions of dollars (1,253.2 represents $1,253,200,000,000). For fiscal year ending in year shown. Minus sign (-) indicates
offsets]
Outlays
Federal outlays, total . . . . . . . . . .
National defense . . . . . . . . . . . . . . . . .
Human resources . . . . . . . . . . . . . . . .
Education, training, employment
and social services . . . . . . . . . . . . .
Health . . . . . . . . . . . . . . . . . . . . . .
Medicare . . . . . . . . . . . . . . . . . . . .
Income security . . . . . . . . . . . . . . . .
Social security . . . . . . . . . . . . . . . . .
Veterans’ benefits and services . . . . .
Physical resources . . . . . . . . . . . . . . .
Energy . . . . . . . . . . . . . . . . . . . . . .
Natural resources and environment . . .
Commerce and housing credit . . . . . .
Transportation . . . . . . . . . . . . . . . . .
Community and regional development .
Net interest . . . . . . . . . . . . . . . . . . . .
International affairs. . . . . . . . . . . . . .
Agriculture . . . . . . . . . . . . . . . . . . .
Administration of justice . . . . . . . . . .
General government . . . . . . . . . . . . .
Undistributed offsetting receipts . . . . . . .
1990
1995
2000
2001
2002
2003
2004
2005,
est.
1,253.2
299.3
619.3
1,515.8
272.1
923.8
1,789.1
294.5
1,115.5
1,863.9
305.5
1,194.4
2,011.0
348.6
1,317.4
2,159.9
404.9
1,417.7
2,292.2
455.9
1,485.6
2,479.4
465.9
1,588.0
37.2
57.7
98.1
148.7
248.6
29.1
126.0
3.3
17.1
67.6
29.5
8.5
184.3
13.8
12.0
10.0
10.6
-36.6
51.0
115.4
159.9
223.7
335.8
37.9
59.1
4.9
21.9
-17.8
39.4
10.7
232.1
16.4
9.8
16.2
14.0
-44.5
53.8
154.5
197.1
253.6
409.4
47.1
84.7
10.8
25.0
3.2
46.9
10.6
222.9
17.2
36.6
28.0
13.3
-42.6
57.1
172.3
217.4
269.6
433.0
45.0
97.9
25.6
5.7
54.4
11.8
206.2
16.5
26.4
29.7
14.6
-47.0
70.5
196.5
230.9
312.5
456.0
51.0
104.4
0.5
29.5
-0.4
61.8
13.0
170.9
22.4
22.0
35.1
16.9
-47.4
82.6
219.6
249.4
334.4
474.7
57.0
115.6
-0.7
29.7
0.7
67.1
18.9
153.1
21.2
22.5
35.3
23.1
-54.4
87.9
240.1
269.4
332.8
495.5
59.8
116.3
-0.2
30.7
5.3
64.6
15.8
160.2
26.9
15.4
45.5
21.8
-58.5
96.3
257.5
295.4
350.9
519.7
68.2
131.7
1.4
31.0
10.7
68.5
20.1
177.9
32.0
30.5
40.7
18.9
-65.0
-Represents zero.
Source: U.S. Office of Management and Budget, Budget of the United States Government, Historical Tables, annual. See also
<http://w3.access.gpo.gov/usbudget/fy2006/pdf/hist.pdf>.
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
317
Table 461. Federal Budget Outlays in Constant (2000) Dollars: 1990 to 2005
[Dollar amounts in billions of dollars (1,609.9 represents $1,609,900,000,000). For fiscal year ending in year shown; see
text, Section 8. Given the inherent imprecision in deflating outlays, the data shown in constant dollars present a reasonable perspective—not
precision. The deflators and the categories that are deflated are as comparable over time as feasible. Minus sign (-) indicates offset]
1990
1995
2000
2001
2002
2003
2004
2005,
est.
1,609.9
333.7
1,276.1
782.5
668.9
1,662.1
305.9
1,356.2
957.0
794.4
1,789.1
294.5
1,494.6
1,054.3
867.5
1,820.6
297.2
1,523.3
1,103.6
900.1
1,930.1
330.3
1,599.9
1,197.6
974.2
2,022.4
366.6
1,655.7
1,260.5
1,023.1
2,099.7
404.7
1,728.0
1,293.9
1,047.4
2,214.0
406.0
1,808.0
1,339.6
1,085.1
..
..
113.5
74.7
230.7
242.4
54.0
21.8
5.2
16.6
10.2
8.8
162.6
85.1
251.8
114.8
52.6
20.7
3.7
17.0
12.0
9.9
186.8
97.9
222.9
162.0
42.6
18.4
3.0
15.4
10.8
8.9
203.5
105.9
201.4
158.1
45.8
18.6
3.0
15.6
11.3
9.2
223.4
113.7
164.0
169.0
-44.4
19.4
3.4
16.0
12.0
9.7
237.3
125.6
144.2
174.7
-49.3
19.9
3.7
16.2
12.3
10.0
246.5
125.3
148.0
179.7
-52.0
19.8
3.9
15.9
12.1
9.8
254.6
123.5
161.1
240.2
-56.6
20.3
3.8
16.5
12.2
9.9
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1.4
1.0
3.2
2.9
100.0
23.9
46.7
40.5
2.0
1.0
3.2
1.4
100.0
17.9
57.9
48.1
1.9
1.0
2.3
1.7
100.0
16.5
58.9
48.5
2.1
1.1
2.1
1.6
100.0
16.4
60.5
49.4
2.2
1.2
1.6
1.7
100.0
17.3
61.7
50.2
2.3
1.3
1.4
1.7
100.0
18.7
61.7
50.0
2.3
1.2
1.4
1.7
100.0
19.9
61.0
49.3
2.3
1.2
1.5
2.2
100.0
18.8
60.0
48.6
.
.
.
.
.
.
.
.
.
.
6.3
4.5
14.7
13.1
-2.9
9.8
5.0
15.3
6.8
-2.9
10.4
5.5
12.5
9.0
-2.4
11.2
5.9
11.1
8.7
-2.5
11.5
6.0
8.5
8.8
-2.4
11.6
6.3
7.1
8.7
-2.5
11.6
6.1
7.0
8.6
-2.6
11.4
5.8
7.2
10.9
-2.6
Type
Constant (2000) dollar
outlays, total. . . . . . . . . . . . . . .
National defense 1 . . . . . . . . . . . . . . . .
Nondefense, total:
Payments for individuals . . . . . . . . . .
Direct payments 2 . . . . . . . . . . . . .
Grants to state and local
governments . . . . . . . . . . . . . . .
All other grants . . . . . . . . . . . . . . . .
Net interest 2. . . . . . . . . . . . . . . . . .
All other 2 . . . . . . . . . . . . . . . . . . . .
Undistributed offsetting receipts 2 . . . .
Total outlays as percent of GDP 3 .
National defense 1 . . . . . . . . . . . . . . . .
Nondefense, total:
Payments for individuals . . . . . . . . . .
Direct payments 2 . . . . . . . . . . . . .
Grants to state and local
governments . . . . . . . . . . . . . . .
All other grants . . . . . . . . . . . . . . . .
Net interest 2. . . . . . . . . . . . . . . . . .
All other 2 . . . . . . . . . . . . . . . . . . . .
Percent of outlays, total. . . . . . . .
National defense 1 . . . . . . . . . . . . . . . .
Payments for individuals . . . . . . . . . . . .
Direct payments 2 . . . . . . . . . . . . . .
Grants to state and local
governments . . . . . . . . . . . . . . . . .
All other grants . . . . . . . . . . . . . . . . . .
Net interest 2 . . . . . . . . . . . . . . . . . . .
All other 2 . . . . . . . . . . . . . . . . . . . . .
Undistributed offsetting receipts 2 . . . . . .
..
..
..
..
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Includes a small amount of grants to state and local governments and direct payments for individuals. 2 Includes some
off-budget amounts; most of the off-budget amounts are direct payments for individuals (social security benefits). 3 Gross
domestic product in chained (2000) dollars.
Source: U.S. Office of Management and Budget, Budget of the United States Government, Historical Tables, annual. See also
<http://w3.access.gpo.gov/usbudget/fy2006/pdf/hist.pdf>.
Table 462. Federal Outlays by Agency: 1990 to 2005
[In billions of dollars (1,253.1 represents $1,253,100,000,000). See headnote, table 459]
Department or other unit
1
Outlays, total . . . . . . . . . . . . . . . . .
Legislative Branch . . . . . . . . . . . . . . . . . . . .
The Judiciary Branch . . . . . . . . . . . . . . . . . .
Agriculture . . . . . . . . . . . . . . . . . . . . . . . . .
Commerce . . . . . . . . . . . . . . . . . . . . . . . . .
Defense−Military . . . . . . . . . . . . . . . . . . . . .
Education . . . . . . . . . . . . . . . . . . . . . . . . .
Energy . . . . . . . . . . . . . . . . . . . . . . . . . . .
Health and Human Services . . . . . . . . . . . . .
Homeland Security . . . . . . . . . . . . . . . . . . .
Housing and Urban Development . . . . . . . . . .
Interior . . . . . . . . . . . . . . . . . . . . . . . . . . .
Justice . . . . . . . . . . . . . . . . . . . . . . . . . . .
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . .
State. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transportation . . . . . . . . . . . . . . . . . . . . . .
Treasury . . . . . . . . . . . . . . . . . . . . . . . . . .
Veterans Affairs. . . . . . . . . . . . . . . . . . . . . .
Corps of Engineers . . . . . . . . . . . . . . . . . . .
Other Defense−Civil Programs. . . . . . . . . . . .
Environmental Protection Agency . . . . . . . . . .
Executive Office of the President . . . . . . . . . .
General Services Administration. . . . . . . . . . .
International Assistance Programs . . . . . . . . .
National Aeronautics and Space Administration.
National Science Foundation . . . . . . . . . . . . .
Office of Personnel Management . . . . . . . . . .
Social Security Administration (on-budget) . . . .
Social Security Administration (off-budget) . . . .
Undistributed offsetting receipts . . . . . . . . . . .
1
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
1990
1995
2000
2002
2003
2004
2005,
est.
1,253.1
2.2
1.6
45.9
3.7
289.7
23.0
12.1
175.5
7.2
20.2
5.8
5.9
26.1
4.8
25.6
253.9
29.0
3.3
21.7
5.1
0.2
-0.2
10.1
12.4
1.8
31.9
17.3
245.0
-98.9
1,515.8
2.6
2.9
56.6
3.4
259.5
31.2
17.6
303.1
9.4
29.0
7.5
10.1
32.8
6.3
35.1
346.9
37.8
3.7
28.0
6.4
0.2
0.7
11.1
13.4
2.8
41.3
31.0
330.4
-137.6
1,789.1
2.9
4.1
75.5
7.8
281.2
33.9
15.0
382.6
13.1
30.8
8.0
17.3
31.9
6.9
41.5
388.6
47.1
4.3
32.9
7.2
0.3
0.1
12.1
13.4
3.5
48.7
45.1
396.2
-173.0
2,011.0
3.2
4.8
68.7
5.3
332.0
46.3
17.7
465.8
17.6
31.9
9.7
21.1
64.7
9.5
56.0
370.6
50.9
4.8
35.2
7.5
0.5
-0.7
13.3
14.4
4.2
52.5
45.8
442.0
-200.7
2,159.9
3.4
5.1
72.4
5.7
388.9
57.4
19.4
505.3
32.0
37.5
9.2
21.5
69.6
9.3
50.8
367.0
56.9
4.8
39.9
8.1
0.4
0.6
13.5
14.6
4.7
54.1
46.3
461.4
-210.5
2,292.2
3.9
5.4
71.8
5.9
437.1
62.8
20.0
543.4
26.5
45.0
8.9
29.0
56.7
10.9
54.5
374.8
59.6
4.8
41.7
8.3
3.3
-0.4
13.7
15.2
5.1
56.5
49.0
481.2
-212.5
2,479.4
4.1
5.7
94.9
6.3
444.1
71.0
22.2
585.8
33.3
42.6
9.4
21.2
50.0
11.9
58.2
403.0
68.0
4.9
43.5
7.9
5.8
0.5
14.8
15.7
5.6
61.0
55.8
503.3
-228.4
Includes agencies and allowances not shown separately.
Source: U.S. Office of Management and Budget, Budget of the United States Government, Historical Tables, annual. See also
<http://w3.access.gpo.gov/usbudget/fy2006/pdf/hist.pdf>.
318
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 463. Federal Outlays by Detailed Function: 1990 to 2005
[In billions of dollars (1,253.1 represents $1,253,100,000,000). For fiscal year ending in year shown]
Superfunction and function
1990
Outlays, total . . . . . . . . . . . . . . . . . . . . . . .
National defense 1 . . . . . . . . . . . . . . . . . . . . . . .
Department of Defense−Military . . . . . . . . . . . .
Military personnel . . . . . . . . . . . . . . . . . . . .
Operation and maintenance. . . . . . . . . . . . . .
Procurement . . . . . . . . . . . . . . . . . . . . . . . .
Research, development, test, and evaluation . .
Military construction . . . . . . . . . . . . . . . . . . .
Family housing . . . . . . . . . . . . . . . . . . . . . .
Atomic energy defense activities . . . . . . . . . . .
International affairs . . . . . . . . . . . . . . . . . . . . . . .
International development and humanitarian
assistance . . . . . . . . . . . . . . . . . . . . . . . . .
International security assistance. . . . . . . . . . . .
Conduct of foreign affairs . . . . . . . . . . . . . . . .
Foreign information and exchange activities . . . .
International financial programs . . . . . . . . . . . .
General science, space and technology . . . . . . . . .
General science and basic research . . . . . . . . .
Space flight, research, and supporting activities .
Energy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Energy supply . . . . . . . . . . . . . . . . . . . . . . .
Energy conservation . . . . . . . . . . . . . . . . . . .
Emergency energy preparedness . . . . . . . . . . .
Energy information, policy, and regulation . . . . .
Natural resources and environment 1 . . . . . . . . . . .
Water resources . . . . . . . . . . . . . . . . . . . . . .
Conservation and land management . . . . . . . . .
Recreational resources. . . . . . . . . . . . . . . . . .
Pollution control and abatement . . . . . . . . . . . .
Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Farm income stabilization . . . . . . . . . . . . . . . .
Agricultural research and services . . . . . . . . . .
Commerce and housing credit 1 . . . . . . . . . . . . . .
Mortgage credit. . . . . . . . . . . . . . . . . . . . . . .
Postal service . . . . . . . . . . . . . . . . . . . . . . . .
Deposit insurance . . . . . . . . . . . . . . . . . . . . .
Transportation 1 . . . . . . . . . . . . . . . . . . . . . . . . .
Ground transportation . . . . . . . . . . . . . . . . . .
Air transportation. . . . . . . . . . . . . . . . . . . . . .
Water transportation . . . . . . . . . . . . . . . . . . .
Community and regional development . . . . . . . . . .
Community development . . . . . . . . . . . . . . . .
Area and regional development . . . . . . . . . . . .
Disaster relief and insurance . . . . . . . . . . . . . .
Education/training/employment and
social services 1 . . . . . . . . . . . . . . . . . . . . . . . .
Elementary, secondary, and vocational education
Higher education . . . . . . . . . . . . . . . . . . . . . .
Research and general education aids . . . . . . . .
Training and employment . . . . . . . . . . . . . . . .
Other labor services. . . . . . . . . . . . . . . . . . . .
Social services . . . . . . . . . . . . . . . . . . . . . . .
Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Health care services . . . . . . . . . . . . . . . . . . .
Health research and training . . . . . . . . . . . . . .
Consumer and occupational health and safety . .
Medicare . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income security 1 . . . . . . . . . . . . . . . . . . . . . . . .
General retirement and disability
insurance (excluding social security) . . . . . . . .
Federal employee retirement and disability. . . . .
Unemployment compensation . . . . . . . . . . . . .
Housing assistance . . . . . . . . . . . . . . . . . . . .
Food and nutrition assistance . . . . . . . . . . . . .
Social security:
Social security . . . . . . . . . . . . . . . . . . . . . . .
Veterans benefits and services 1 . . . . . . . . . . . . . .
Income security for veterans . . . . . . . . . . . . . .
Veterans education, training and rehabilitation . .
Hospital and medical care for veterans . . . . . . .
Veterans housing . . . . . . . . . . . . . . . . . . . . .
Administration of justice. . . . . . . . . . . . . . . . . . . .
General government . . . . . . . . . . . . . . . . . . . . . .
Net interest 1 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest on Treasury debt securities (gross) . . . .
Interest received by on-budget trust funds . . . . .
Interest received by off-budget trust funds . . . . .
Undistributed offsetting receipts . . . . . . . . . . . . . .
1995
2000
2001
2002
2003
2004
2005,
est.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 1,253.2 1,515.8 1,789.1 1,863.9 2,011.0 2,159.9 2,292.2 2,479.4
. 299.3 272.1 294.5 304.9 348.6 404.9 455.9
465.9
. 289.7 259.4 281.2 290.3 332.0 387.3 436.5
443.9
.
75.6
70.8
76.0
74.0
86.8 106.7 113.6
110.0
.
88.3
91.0 105.8 112.0 130.0 151.4 174.0
174.5
.
81.0
55.0
51.7
55.0
62.5
67.9
76.2
80.2
.
37.5
34.6
37.6
40.5
44.4
53.1
60.8
65.6
.
5.1
6.8
5.1
5.0
5.1
5.9
6.3
6.6
.
3.5
3.6
3.4
3.5
3.7
3.8
3.9
3.9
.
9.0
11.8
12.1
12.9
14.8
16.0
16.6
18.7
.
13.8
16.4
17.2
16.5
22.4
21.2
26.9
32.0
.
.
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.
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.
.
.
.
5.5
8.7
3.1
1.1
-4.5
14.4
2.8
11.6
3.3
2.0
0.4
0.4
0.6
17.1
4.4
4.0
1.4
5.2
11.8
9.7
2.1
67.6
3.8
2.1
57.9
29.5
19.0
7.2
3.2
8.5
3.5
2.9
2.1
7.6
5.3
4.2
1.4
-2.0
16.7
4.1
12.6
4.9
3.6
0.7
0.2
0.5
21.9
4.6
6.0
2.0
6.5
9.7
7.0
2.6
-17.8
-1.0
-1.8
-17.8
39.4
25.3
10.0
3.7
10.7
4.7
2.7
3.3
6.5
6.4
4.7
0.8
-1.2
18.6
6.2
12.4
-0.8
-1.8
0.7
0.2
0.2
25.0
5.1
6.8
2.6
7.4
36.5
33.4
3.0
3.2
-3.3
2.1
-3.1
46.9
31.7
10.6
4.4
10.6
5.5
2.5
2.6
7.2
6.6
5.1
0.8
-3.1
19.8
6.5
13.2
-1.1
0.8
0.2
0.2
25.6
5.2
7.1
2.3
7.6
26.3
22.7
3.5
5.7
-1.2
2.4
-1.6
54.4
35.8
14.0
4.4
11.8
5.3
2.6
3.8
7.8
7.9
7.1
0.9
-1.3
20.8
7.3
13.5
0.5
-0.8
0.9
0.2
0.2
29.5
5.6
9.8
2.8
7.6
22.0
18.4
3.6
-0.4
-7.0
0.2
-1.0
61.8
40.2
16.5
5.0
13.0
6.0
2.6
4.4
10.3
8.6
6.7
1.0
-5.4
20.9
8.0
12.9
-0.7
-2.1
0.9
0.2
0.2
29.7
5.5
9.7
2.9
8.2
22.5
18.3
4.2
0.7
-4.6
-5.2
-1.4
67.1
37.5
23.3
5.9
18.9
6.3
2.4
10.1
13.8
8.4
7.9
1.1
-4.3
23.1
8.4
14.6
-0.2
-1.6
0.9
0.2
0.3
30.7
5.6
9.8
3.0
8.5
15.4
11.2
4.3
5.3
2.7
-4.1
-2.0
64.6
40.7
16.7
6.9
15.8
6.2
2.3
7.3
14.7
8.8
8.4
1.1
-0.9
24.0
9.2
14.8
1.4
0.1
0.9
0.2
0.3
31.0
6.1
8.7
3.2
8.0
30.5
26.0
4.5
10.7
-1.0
-0.4
-0.3
68.5
43.7
18.0
6.4
20.1
6.4
3.0
10.8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
37.2
9.9
11.1
1.6
5.6
0.8
8.1
57.7
47.6
8.6
1.5
98.1
148.7
51.0
14.7
14.2
2.1
7.4
1.0
11.6
115.4
101.9
11.6
1.9
159.9
223.7
53.8
20.6
10.1
2.5
6.8
1.2
12.6
154.5
136.2
16.0
2.3
197.1
253.6
57.1
22.9
9.6
2.8
7.2
1.3
13.5
172.3
151.9
17.9
2.4
217.4
269.6
70.5
25.9
17.0
2.9
8.3
1.4
14.9
196.5
172.6
21.4
2.6
230.9
312.5
82.6
31.5
22.7
3.0
8.4
1.5
15.6
219.6
192.6
24.0
2.9
249.4
334.4
87.9
34.4
25.3
3.0
7.9
1.6
15.9
240.1
210.1
27.1
2.9
269.4
332.8
96.3
38.4
28.8
3.3
7.4
1.7
16.7
257.5
226.3
28.3
3.0
295.4
350.9
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5.1
52.0
18.9
15.9
24.0
5.1
65.9
23.6
27.5
37.6
5.2
77.2
23.0
28.8
32.5
5.8
81.0
30.2
30.1
34.1
5.7
83.4
53.3
33.1
38.2
7.0
85.2
57.1
35.3
42.5
6.6
88.7
45.0
36.6
46.0
6.6
94.3
38.1
37.3
53.1
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
248.6
29.1
15.6
0.4
12.1
0.6
10.2
10.5
184.3
264.7
-46.3
-16.0
-36.6
335.8
37.9
19.4
1.3
16.4
0.4
16.5
13.8
232.1
332.4
-59.9
-33.3
-44.5
409.4
47.1
25.5
1.4
19.5
0.4
28.5
13.0
222.9
361.9
-69.3
-59.8
-42.6
433.0
45.0
23.2
1.4
20.9
-0.9
30.2
14.3
206.2
359.5
-75.3
-68.8
-47.0
456.0
51.0
27.4
1.9
22.2
-1.0
35.1
16.9
170.9
332.5
-76.5
-76.8
-47.4
474.7
57.0
29.9
2.3
24.0
0.5
35.3
23.1
153.1
318.1
-72.5
-83.5
-54.4
495.5
59.8
31.7
2.8
26.8
-2.0
45.5
21.8
160.2
321.7
-67.8
-86.2
-58.5
519.7
68.2
37.0
3.1
26.6
0.8
40.7
18.9
177.9
347.9
-71.5
-92.0
-65.0
-Represents zero. 1 Includes functions not shown separately.
Source: U.S. Office of Management and Budget, Budget of the United States Government, Historical Tables, annual. See also
<http://w3.access.gpo.gov/usbudget/fy2006/pdf/hist.pdf>.
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
319
Table 464. Federal Receipts by Source: 1990 to 2005
[In billions of dollars (1,032.0 represents $1,032,000,000,000). For fiscal years ending in year shown; see text, Section 8,
State and Local Government Finances and Employment. Receipts reflect collections. Covers both Federal funds and trust funds;
see text, this section. Excludes government-sponsored, but privately-owned corporations, Federal Reserve System, District of Columbia government, and money held in suspense as deposit funds]
Source
1
Total federal receipts . . . . . . . . . . .
1990
1995
2000
2001
2002
2003
2004
2005,
est.
1,032.0
1,351.8
2,025.2
1,991.2
1,853.2
1,782.3
1,880.1
2,052.8
.
.
.
.
466.9
93.5
380.0
35.3
590.2
157.0
484.5
57.5
1,004.5
207.3
652.9
68.9
994.3
151.1
694.0
66.2
858.3
148.0
700.8
67.0
793.7
131.8
713.0
67.5
809.0
189.4
733.4
69.9
893.7
226.5
773.7
74.0
....
....
380.0
353.9
484.5
451.0
652.9
620.5
694.0
661.4
700.8
668.5
713.0
675.0
733.4
689.4
773.7
726.6
.
.
.
.
.
.
.
.
255.0
26.6
68.6
2.3
284.1
67.0
96.0
2.4
411.7
68.9
135.5
2.7
434.1
73.5
149.7
2.7
440.5
74.8
149.0
2.5
447.8
76.0
147.2
2.3
457.1
77.6
150.6
2.3
479.9
81.5
161.4
2.2
Unemployment insurance . . . . . . . . . . . . .
Other retirement . . . . . . . . . . . . . . . . . . .
Federal employees retirement—
employee share . . . . . . . . . . . . . . . . .
21.6
4.5
28.9
4.6
27.6
4.8
27.8
4.7
27.6
4.6
33.4
4.6
39.5
4.6
42.5
4.6
4.4
4.5
4.7
4.6
4.5
4.6
4.5
4.6
Excise taxes, total 1 . . . . . . . . .
Federal funds . . . . . . . . . . . . . . . . .
Alcohol . . . . . . . . . . . . . . . . . . . .
Tobacco . . . . . . . . . . . . . . . . . . .
Telephone . . . . . . . . . . . . . . . . . .
Ozone-depleting chemicals/products
Transportation fuels . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
35.3
15.6
5.7
4.1
3.0
0.4
-
57.5
26.9
7.2
5.9
3.8
0.6
8.5
68.9
22.7
8.1
7.2
5.7
0.1
0.8
66.2
24.3
7.6
7.4
5.8
(Z)
1.2
67.0
24.0
7.8
8.3
(X)
(X)
0.8
67.5
23.8
7.9
7.9
(X)
(X)
0.9
69.9
24.6
8.1
7.9
(X)
(X)
1.4
74.0
22.1
7.9
7.9
(X)
(X)
-0.5
Trust funds . . . . . . . . . . . . . . . . .
Highway . . . . . . . . . . . . . . . . .
Airport and airway . . . . . . . . . .
Black-lung disability . . . . . . . . .
Inland waterway . . . . . . . . . . . .
Hazardous substance superfund .
Oil spill liability . . . . . . . . . . . . .
Aquatic resources. . . . . . . . . . .
Vaccine injury compensation. . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19.8
13.9
3.7
0.7
0.1
0.8
0.1
0.2
0.2
30.5
22.6
5.5
0.6
0.1
0.9
0.2
0.3
0.1
46.2
35.0
9.7
0.5
0.1
(Z)
0.2
0.3
0.1
41.9
31.5
9.2
0.5
0.1
(X)
0.4
0.1
43.0
32.6
9.0
0.6
0.1
(X)
(X)
0.4
0.1
43.7
33.7
8.7
0.5
0.1
(X)
(X)
0.4
0.1
45.3
34.7
9.2
0.6
0.1
(X)
(X)
0.4
0.1
52.0
38.9
10.5
0.6
0.1
(X)
(X)
0.4
0.2
Individual income taxes. . . . . .
Corporation income taxes . . . .
Social insurance and retirement
Excise taxes . . . . . . . . . . . . .
......
......
receipts
......
Social insurance and retirement
receipts 1 . . . . . . . . . . . . . . .
Employment and general retirement . .
Old-age and survivors’
insurance (off-budget) . . . . . . . . .
Disability insurance (off-budget) . . .
Hospital insurance . . . . . . . . . . . .
Railroad retirement/pension fund . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
- Represents or rounds to zero. X Not applicable. Z $50 million or less.
transactions and/or other functions, not shown separately.
1
Totals reflect interfund and intragovernmental
Source: U.S. Office of Management and Budget, Budget of the United States Government, Historical Tables, annual. See also
<http://w3.access.gpo.gov/usbudget/fy2006/pdf/hist.pdf>.
Table 465. Federal Trust Fund Receipts, Outlays, and Balances: 2000 to 2004
[In billions of dollars (1,063 represents $1,063,000,000,000). For years ending September 30. Receipts deposited. Outlays on
a checks-issued basis less refunds collected. Balances: That which have not been spent. See text, this section, for discussion of
the budget concept and trust funds]
Income
Description
Total
2
....................
Airport and airway trust fund. . . . . . . . .
Federal employees’ health benefits fund .
Federal/civil employees’
retirement funds . . . . . . . . . . . . . . . .
Federal old-age, survivors’ and
disability insurance trust funds . . . . . .
Foreign military sales trust fund . . . . . .
Highway trust fund . . . . . . . . . . . . . . .
Health insurance trust funds (Medicare):
Federal hospital insurance trust fund .
Federal supplemental medical
insurance. . . . . . . . . . . . . . . . . . .
Military retirement fund . . . . . . . . . . . .
Railroad retirement trust funds . . . . . . .
Unemployment trust funds . . . . . . . . . .
Veterans’ life insurance trust funds . . . .
Other trust funds 3 . . . . . . . . . . . . . . .
..
..
Outlays
Balances
1
2000
2003
2004
2000
2003
2004
2000
2003
2004
1,063
1,185
1,243
829
1,006
1,056
2,110
2,723
2,911
11
20
9
26
10
29
9
20
10
25
10
27
14
6
12
9
12
11
..
77
80
84
46
51
53
523
615
645
..
..
..
564
11
35
630
11
34
645
12
36
412
11
33
475
11
38
496
12
38
1,007
6
31
1,485
6
18
1,634
6
15
..
160
176
179
130
154
169
168
251
261
91
39
10
33
2
11
110
42
31
38
2
19
129
47
13
43
2
21
91
33
8
24
2
9
124
36
29
59
2
18
133
37
12
50
2
19
46
158
16
87
14
35
25
179
24
48
13
38
21
189
25
42
13
40
.
.
.
.
.
.
.
.
.
.
.
.
1
Balances available on a cash basis (rather than an authorization basis) at the end of the year. Balances are primarily invested
in Federal debt securities. 2 Includes funds not shown separately. 3 Effective August 9, 1989, the permanent insurance fund
of the FDIC was classified under law as a Federal fund.
Source: U.S. Office of Management and Budget, Budget of the United States Government, Analytical Perspectives, annual.
See also <http://w3.access.gpo.gov/usbudget/fy2006/pdf/spec.pdf>.
320
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 466. United States Government Ledger Balance Sheet—Assets and
Liabilities: 1995 to 2003
[In millions of dollars (89,349 represents $89,349,000,000). As of September 30]
1995
2000
2003
2004
Assets, total . . . . . . . . . . . . . . . . . . . .
Item
89,349
181,729
265,170
237,440
Cash and monetary assets, total . . . . . . . . . . .
U.S. Treasury operating cash:
Federal Reserve account . . . . . . . . . . . .
Tax and loan note accounts . . . . . . . . . . .
84,080
98,401
113,303
87,248
8,620
29,329
8,459
44,199
7,224
27,735
5,987
30,362
Special drawing rights (SDR):
Total holdings . . . . . . . . . .
SDR’s certificates issued to
Federal Reserve banks . . .
Monetary assets with IMF1 . . .
Other cash and monetary assets:
Cash and other assets held
outside the Treasury Account
U.S. Treasury monetary assets
U.S. Treasury time deposits . .
..........
11,035
10,316
12,062
12,782
..........
..........
-10,168
14,682
-3,200
13,690
-2,200
24,072
-2,200
19,442
..........
..........
..........
29,697
356
528
24,937
5,977
44,409
7,200
20,875
-
Loan financing accounts:
Guaranteed loans . . . . . . . . . . . . . . . . . . .
Direct loans . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous asset accounts . . . . . . . . . . . .
-12,714
19,732
-1,748
-22,013
105,459
-119
-15,579
145,801
-55
-25,001
150,663
451
Liabilities, total . . . . . . . . . . . . . . . . . .
Federal securities, total . . . . . . . . . . . .
Treasury debt securities, total . . . . . .
Agency securities outstanding . . . . . .
Deduct: Net Federal securities held as
investments by government accounts
Equals: Borrowing from the public, total .
Accrued interest payable . . . . . . . . . . .
Special drawing rights allocated by IMF1
Deposit fund liabilities . . . . . . . . . . . . .
Miscellaneous liability accounts
(checks outstanding, etc.) . . . . . . . . .
- Represents zero.
1
3,674,266
3,467,448
3,970,611
4,354,504
.....
.....
.....
4,920,944
4,893,989
26,955
5,629,009
5,601,336
27,672
6,758,722
6,732,770
25,952
7,352,017
7,327,834
24,183
.....
1,317,645
2,218,896
2,859,291
3,075,263
.
.
.
.
.
.
.
.
3,603,299
50,611
7,380
8,186
3,410,113
44,211
6,359
2,625
3,913,291
31,806
7,005
9,941
4,292,910
32,734
7,197
12,851
.....
4,790
4,140
8,568
8,812
.
.
.
.
.
.
.
.
.
.
.
.
IMF = International Monetary Funds.
Source: U.S. Department of Treasury, 1995−2003, United States Government Annual Report; and beginning 2000, Combined
Statement of Receipts, Outlays, and Balances of the United States 2003. See also <http://www.fms.treas.gov/annualreport/cs2003/sc1.pdf>
(released 11 December 2003).
Table 467. U.S. Savings Bonds: 1990 to 2003
[In billions of dollars (122.5 represents $122,500,000,000), except percent. As of end of fiscal year, see text, Section 8, State
and Local Government Finances and Employment]
Item
Amounts outstanding, total1 . .
Sales . . . . . . . . . . . . . . . . .
Accrued discounts . . . . . . . .
Redemptions 2 . . . . . . . . . . .
Percent of total outstanding .
1
.
.
.
.
.
.
.
.
.
.
1990
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
122.5
7.8
8.0
7.5
6.1
176.8
9.5
9.4
9.4
5.3
181.5
7.2
9.5
11.8
6.5
184.4
5.9
9.8
2.5
1.4
182.6
5.3
9.1
2.1
1.1
180.7
4.8
9.1
14.3
7.9
166.5
6.5
8.4
16.6
10.0
177.7
5.6
6.9
14.5
8.2
179.5
8.0
8.4
13.8
7.7
185.5
12.5
7.7
12.5
6.7
192.6
13.8
7.3
12.1
6.3
Interest-bearing debt only for amounts end of year.
2
Matured and unmatured bonds.
Source: U.S. Department of the Treasury, Treasury Bulletin, quarterly.
Table 468. Internal Revenue Gross Collections by Source: 1990 to 2004
[1,078 represents $1,078,000,000,000. For fiscal year ending in year shown; see text, Section 8, State and Local Government Finances and Employment]
Collections (bil. dol.)
Source of revenue
All taxes . . . . . . . . . . . . . . . . .
Individual income taxes . . . . . . . .
Withheld by employers. . . . . . .
Employment taxes1. . . . . . . . . . .
Old-age and disability insurance
Unemployment insurance . . . . .
Corporation income taxes . . . . . .
Estate and gift taxes . . . . . . . . . .
Excise taxes . . . . . . . . . . . . . . .
1
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Percent of total
1990
1995
2000
2003
2004
1990
1995
2000
2003
2004
1,078
1,389
2,097
1,952
2,018
100.0
100.0
100.0
100.0
100.0
540
388
367
358
6
110
12
49
676
534
465
455
6
174
15
59
1,137
781
640
628
7
236
30
55
987
735
696
685
7
194
23
53
990
747
717
706
7
231
26
55
50.1
36.0
34.0
33.2
0.6
10.2
1.1
4.5
48.7
38.4
33.5
32.8
0.4
12.5
1.1
4.2
54.2
37.2
30.5
29.9
0.3
11.2
1.4
2.6
50.5
37.6
35.6
35.1
0.3
9.9
1.2
2.7
49.1
37.0
35.5
35.0
0.3
11.4
1.3
2.7
Includes railroad retirement, not shown separately.
Source: U.S. Internal Revenue Service, IRS Data Book, annual. For most recent report, see <http://www.irs.gov/pub/irssoi/04databk.pdf>.
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
321
Table 469. Tax Expenditures Estimates Relating to Individual and
Corporate Income Taxes by Selected Function: 2004 to 2006
[In millions of dollars (2,460 represents $2,460,000,000). For years ending Sept. 30. Tax expenditures are defined as
revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from
gross income or which provide a special credit, a preferential rate of tax, or a deferral of liability]
Function and provision
2004
National defense:
Exclusion of benefits and allowances to armed forces personnel . . . . . . . . . . .
International affairs:
Exclusion of income earned abroad by U.S. citizens . . . . . . . . . . . . . . . . . . .
Exclusion of certain allowances for Federal employees abroad . . . . . . . . . . . .
Extraterritorial income exclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Inventory property sales source rules exception . . . . . . . . . . . . . . . . . . . . . .
Deferral of income from controlled foreign corporations (normal tax method) . . .
Deferred taxes for financial firms on certain income earned overseas. . . . . . . .
General science, space, and technology:
Expensing of research and experimentation expenditures (normal tax method) .
Credit for increasing research activities. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Agriculture:
Capital gains treatment of certain income . . . . . . . . . . . . . . . . . . . . . . . . . .
Commerce and housing:
Financial institutions and insurance:
Exemption of credit union income . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exclusion of interest on life insurance savings . . . . . . . . . . . . . . . . . . . . .
Housing:
Exclusion of interest on owner-occupied mortgage subsidy bonds . . . . . . . . . .
Deductibility of mortgage interest on owner-occupied homes . . . . . . . . . . . . .
Deductibility of state and local property tax on owner-occupied homes . . . . . . .
Deferral of income from post 1987 installment sales . . . . . . . . . . . . . . . . . . .
Capital gains exclusion on home sales . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exception from passive loss rules for $25,000 of rental loss . . . . . . . . . . . . . .
Credit for low-income housing investments . . . . . . . . . . . . . . . . . . . . . . . . .
Accelerated depreciation on rental housing (normal tax method) . . . . . . . . . . .
Commerce:
Capital gains (except agriculture, timber, iron ore, and coal) 1 . . . . . . . . . . . . .
Step-up basis of capital gains at death . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accelerated depreciation of buildings other than rental housing 1 . . . . . . . . . .
Accelerated depreciation of machinery and equipment 1 . . . . . . . . . . . . . . . .
Expensing of certain small investments 1 . . . . . . . . . . . . . . . . . . . . . . . . . .
Graduated corporation income tax rate 1. . . . . . . . . . . . . . . . . . . . . . . . . . .
Transportation:
Exclusion of reimbursed employee parking expenses . . . . . . . . . . . . . . . . . .
Community and regional development:
Empowerment zones, Enterprise communities, and renewal communities . . . . .
Education, training, employment, and social services:
Education:
Exclusion of scholarship and fellowship income 1 . . . . . . . . . . . . . . . . . . .
HOPE tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lifetime Learning tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deduction for higher education expenses . . . . . . . . . . . . . . . . . . . . . . . .
Parental personal exemption for students age 19 or over . . . . . . . . . . . . . .
Deductibility of charitable contributions (education) . . . . . . . . . . . . . . . . . .
Training, employment, and social services:
Exclusion of employee meals and lodging (other than military) . . . . . . . . . .
Child credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Credit for child and dependent care expenses . . . . . . . . . . . . . . . . . . . . .
Deductibility of charitable contributions, other than education and health . . . .
Health:
Exclusion of employer contributions for medical insurance premiums 2 . . . . . . .
Self-employed medical insurance premiums . . . . . . . . . . . . . . . . . . . . . . . .
Deductibility of medical expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exclusion of interest on hospital construction bonds . . . . . . . . . . . . . . . . . . .
Deductibility of charitable contributions (health) . . . . . . . . . . . . . . . . . . . . . .
Income security:
Exclusion of workers compensation benefits . . . . . . . . . . . . . . . . . . . . . . . .
Net exclusion of pension contributions and earnings:
Employer plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
401(k) plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Individual Retirement Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Low and moderate income savers credit . . . . . . . . . . . . . . . . . . . . . . . . .
Keogh plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exclusion of other employee benefits:
Premiums on group term life insurance . . . . . . . . . . . . . . . . . . . . . . . . . .
Special ESOP rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional deduction for the elderly . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Earned income tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Social Security:
Exclusion of social security benefits:
Social Security benefits for retired workers. . . . . . . . . . . . . . . . . . . . . . . .
Social Security benefits for disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Social Security benefits for dependents and survivors . . . . . . . . . . . . . . . .
Veterans’ benefits and services:
Exclusion of veterans’ death benefits and disability compensation . . . . . . . . . .
General purpose fiscal assistance:
Exclusion of interest on public purpose state and local bonds . . . . . . . . . . . . .
Deductibility of nonbusiness state & local taxes other than on owner-occupied
home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax credit for corps. receiving income from doing business in U.S. possessions.
2005
2006
2006,
rank
..
2,460
2,490
2,520
36
.
.
.
.
.
.
.
.
.
.
.
.
2,680
850
5,500
1,500
7,240
2,130
2,750
900
5,170
1,620
7,000
2,190
2,810
950
4,270
1,770
7,440
2,260
33
59
24
47
18
37
..
..
2,330
4,680
4,110
5,130
7,920
2,140
17
40
..
670
730
760
63
..
..
1,270
20,830
1,330
22,750
1,390
24,070
50
12
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1,020
61,450
19,930
1,100
29,730
5,030
3,660
750
1,110
68,870
16,590
1,120
32,840
4,900
3,850
156
1,180
76,030
14,830
1,140
36,270
4,750
4,010
993
53
2
14
55
5
22
25
.
.
.
.
.
.
.
.
.
.
.
.
25,150
24,200
3,250
44,690
1,520
2,450
27,200
26,140
4,180
11,000
4,820
3,190
28,370
28,760
4,790
37,830
1,650
3,730
10
9
48
29
..
2,470
2,590
2,730
35
..
1,080
1,120
1,210
52
.
.
.
.
.
.
.
.
.
.
.
.
1,320
3,320
2,190
1,280
3,200
3,690
1,400
3,410
2,130
1,830
2,670
3,420
1,460
3,220
2,080
1,840
2,110
3,680
49
32
43
45
41
30
.
.
.
.
.
.
.
.
810
22,400
2,990
27,370
850
32,710
3,140
29,670
890
32,810
2,810
32,550
60
7
33
8
.
.
.
.
.
.
.
.
.
.
102,250
3,330
7,380
1,870
3,090
112,160
3,780
8,590
2,020
3,350
125,690
4,330
9,140
2,160
3,670
1
23
16
39
31
5,490
5,730
5,940
20
.
.
.
.
.
..
.
.
.
.
.
46,970
47,730
7,450
970
8,830
50,330
45,870
7,340
1,100
9,380
51,050
48,140
7,310
1,170
9,980
3
4
19
54
15
.
.
.
.
.
.
.
.
2,070
1,920
1,700
4,890
2,090
2,060
1,810
4,980
2,110
2,220
1,960
5,420
41
38
44
21
..
..
..
19,200
3,580
4,140
19,480
3,740
4,120
19,770
3,870
3,990
13
27
26
..
3,300
3,560
3,750
28
..
26,150
26,530
26,610
11
..
..
45,290
1,000
39,090
900
34,620
500
6
72
1
Normal tax method. 2 Includes premiums and medial care.
Source: U.S. Office of Management and Budget, Budget of the United States Government, Analytical Perspectives, Fiscal
Year 2006. See also <http://www.whitehouse.gov/omb/budget/fy2006/pdf/spec.pdf>.
322
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 470. Federal Funds—Summary Distribution by State and Outlying Area:
2003
[In millions of dollars (2,061,486 represents $2,061,486,000,000), except as indicated. For year ending Sept. 30. Data for grants,
salaries and wages and direct payments to individuals are on an expenditures basis; procurement is on obligation basis]
Federal funds
Total
Per
capita 1
(dol.)
. . . . . . . 2,061,486
6,910
State and outlying area
United States
2
Nondefense
Direct
payments
Procurement
319,507 1,741,979 1,082,358
Defense
Salaries
Grants and wages
327,413
441,038
210,677
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
36,871
7,944
37,801
18,340
219,706
8,192
12,244
6,773
6,729
6,192
7,907
2,307
9,885
1,445
39,240
28,964
5,636
27,916
16,895
180,466
19,930
1,625
18,675
11,596
110,716
7,067
1,680
8,557
864
37,050
6,649
3,022
7,235
4,541
51,329
3,224
1,617
3,335
1,339
20,611
Colorado. . . . . . . .
Connecticut . . . . . .
Delaware . . . . . . .
District of Columbia
Florida . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28,874
28,595
5,061
34,750
113,341
6,345
8,209
6,191
61,681
6,660
5,184
8,545
564
3,321
15,969
23,690
20,050
4,497
31,429
97,372
13,389
13,219
3,146
4,304
75,233
5,142
8,484
245
11,376
10,899
6,014
5,376
1,181
4,310
17,463
4,329
1,516
489
14,760
9,746
Georgia
Hawaii .
Idaho . .
Illinois .
Indiana .
Alabama .
Alaska . .
Arizona. .
Arkansas
California
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
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.
.
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.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
51,910
11,269
8,654
73,020
35,525
5,977
8,961
6,334
5,771
5,734
9,003
4,484
653
4,938
3,650
42,907
6,785
8,002
68,082
31,874
28,092
4,516
4,431
45,018
22,572
5,243
1,978
1,531
5,729
3,302
10,561
1,911
1,858
15,720
7,313
8,015
2,864
834
6,553
2,338
Iowa . . .
Kansas. .
Kentucky
Louisiana
Maine. . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
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.
.
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.
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17,550
18,208
31,153
31,646
9,966
5,961
6,686
7,565
7,038
7,632
1,008
2,520
5,289
3,605
1,813
16,542
15,688
25,864
28,042
8,152
11,434
10,665
16,288
17,984
5,156
1,109
2,020
5,119
3,195
1,312
3,877
3,415
6,634
7,820
2,610
1,129
2,108
3,112
2,648
888
Maryland . . . .
Massachusetts.
Michigan. . . . .
Minnesota . . . .
Mississippi . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
57,646
51,265
57,870
27,580
21,741
10,464
7,969
5,741
5,451
7,545
11,412
7,422
3,462
2,120
3,644
46,235
43,843
54,408
25,460
18,096
22,467
26,133
37,598
16,141
11,827
16,216
8,357
3,884
2,406
2,626
8,632
13,328
12,970
6,914
5,318
10,331
3,446
3,418
2,120
1,970
Missouri . . . . . .
Montana . . . . . .
Nebraska . . . . .
Nevada . . . . . .
New Hampshire .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
43,874
7,092
11,000
11,637
7,349
7,691
7,729
6,324
5,193
5,707
7,991
556
1,099
1,368
827
35,883
6,536
9,901
10,269
6,522
23,395
3,812
6,688
6,988
4,174
7,992
497
608
1,472
738
8,655
1,938
2,512
1,955
1,865
3,832
845
1,192
1,222
571
New Jersey . . .
New Mexico . .
New York . . . .
North Carolina .
North Dakota . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
53,679
18,736
137,898
51,766
5,726
6,214
9,995
7,186
6,157
9,033
5,330
2,158
6,286
7,508
712
48,349
16,578
131,612
44,259
5,014
32,578
6,669
74,030
29,818
3,074
5,461
5,819
7,758
3,794
398
11,481
4,322
47,575
11,613
1,537
4,159
1,926
8,535
6,541
717
Ohio . . . . . .
Oklahoma . . .
Oregon. . . . .
Pennsylvania .
Rhode Island .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
69,902
25,254
21,253
90,350
8,036
6,113
7,192
5,971
7,307
7,467
6,777
3,986
1,097
8,054
1,080
63,124
21,268
20,156
82,296
6,956
42,305
14,278
13,171
57,228
4,326
6,548
2,488
1,198
8,137
659
15,687
5,136
5,103
18,624
2,234
5,362
3,353
1,781
6,363
817
South Carolina.
South Dakota .
Tennessee . . .
Texas . . . . . . .
Utah . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28,038
6,202
42,602
140,451
13,500
6,761
8,114
7,293
6,350
5,741
4,257
501
3,493
30,354
3,102
23,781
5,700
39,109
110,097
10,398
15,592
3,450
22,666
68,266
5,943
3,614
381
7,522
29,823
2,665
5,969
1,698
9,057
28,423
2,845
2,863
673
3,357
13,939
2,047
Vermont . . . .
Virginia. . . . .
Washington . .
West Virginia .
Wisconsin . . .
Wyoming . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4,443
82,454
43,368
14,226
30,237
4,226
7,176
11,163
7,073
7,858
5,525
8,432
610
32,684
7,703
510
1,805
374
3,833
49,770
35,665
13,717
28,432
3,852
2,186
28,974
22,100
8,711
18,900
1,754
566
30,839
6,629
665
2,008
346
1,331
7,886
8,881
3,562
7,544
1,616
360
14,756
5,758
1,289
1,785
510
Outlying areas:
American Samoa . .
Federated States of
Micronesia . . . . . .
Guam . . . . . . . . . .
Marshall Islands . . .
Northern Marianas .
Palau . . . . . . . . . .
Puerto Rico . . . . . .
Virgin Islands . . . . .
Undistributed . . . . . . .
198
3,425
13
185
53
28
110
7
.
.
.
.
.
.
.
.
145
1,539
182
141
53
14,661
615
34,366
1,343
9,406
3,219
1,848
2,697
3,780
5,652
(X)
817
114
9
1
771
20
18,149
145
722
67
132
53
13,890
595
16,217
8
298
1
37
2
8,324
253
155
1
526
115
8
1
561
26
32,133
136
400
66
90
51
4,808
282
43
(NA)
315
(NA)
6
(NA)
968
55
2,035
.
.
.
.
.
.
.....
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
- Represents zero. NA Not available. X Not applicable.
as of July 1. 2 Includes outlying areas and undistributed.
1
Based on U.S. Census Bureau estimated resident population
Source: U.S. Census Bureau, Consolidated Federal Funds Report, 2003. See also <http://www.census.gov/prod/2004pubs/cffr03.pdf>
(issued May 2004).
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
323
Table 471. Individual Income Tax Returns Filed—Examination Coverage:
1990 to 2004
[In thousands (109,868 represents 109,868,000), except as indicated. See the annual IRS Data Book (Publication 55B) publications for a detailed explanation and Appendix III]
Returns examined
2
Percent
coverage
Total
recommended
additional tax
(dollars) 3
1,145
1,313
1,206
1,059
1,226
1,919
1,942
1,519
1,193
1,100
618
732
744
849
1,008
1.04
1.17
1.06
0.92
1.08
1.67
1.67
1.28
0.99
0.90
0.49
0.58
0.57
0.65
0.77
5,336,063
6,892,527
6,308,424
5,653,094
6,167,026
7,756,954
7,600,191
8,363,918
6,095,698
4,458,474
3,388,905
3,301,860
3,636,486
4,559,902
6,203,236
Year
Returns
filed 1
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
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.
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.
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.
.
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.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Total
109,868
112,305
113,829
114,719
113,754
114,683
116,060
118,363
120,342
122,547
124,887
127,097
129,445
130,341
130,134
Average
recommended
additional tax
per return
(dollars) 3
4,660
5,249
5,231
5,338
5,031
4,041
3,915
5,505
5,110
4,052
5,486
4,512
4,889
5,369
6,155
1
Returns filed in previous calendar year. 2 Includes taxpayer examinations by correspondence and activities to protect
3
release of funds from the U.S. Treasury in response to taxpayer efforts to recoup tax previously assessed and paid.
For
1990−1997, amount includes associated penalties.
Source: U.S. Internal Revenue Service, IRS Data Book, annual, Publication 55B.
Table 472. Tax Returns Filed—Examination Coverage: 2000 and 2004
[In thousands (124,887 represents 124,887,000), except as indicated. Return classification as Schedule C or C-EZ (nonfarm sole
proprietorships) or Schedule F (farm proprietorships) for audit examination purposes was based on the largest source of income
on the return and certain other characteristics. Therefore, some returns with business activity are reflected in the nonbusiness
individual income tax return statistics in the table below (and vise versa), so that the statistics for the number of returns with
Schedule C is not comparable to the number of nonfarm sole proprietorship returns in Table 728. For more detailed information,
see the annual IRS Data Book (Publication 55B)]
Returns examined
2
Percent
coverage
Total
recommended
additional tax
(dollars) 3
Year and type of return
Returns
filed 1
ALL RETURNS 2000
Individual returns, total. . . . . . . . . . . . . . . .
1040A, TPI under $25,000 3 . . . . . . . . . . . .
Non-1040A, TPI under $25,000 3 . . . . . . . .
Non-1040A, TPI $25,000 under $50,000 3 . . .
Non-1040A, TPI $50,000 under $100,000 3 . .
Non-1040A, TPI $100,000 and over 3 . . . . . .
Sch C—TGR under $25,000 4 . . . . . . . . . .
Sch C—TGR $25,000 under $100,000 4 . . . .
Sch C—TGR $100,000 and over 4. . . . . . . .
Sch F—TGR under $100,000 4 . . . . . . . . . .
Sch F—TGR $100,000 and over 4 . . . . . . . .
Corporation (except S corporation) . . . . . . . . .
Fiduciary . . . . . . . . . . . . . . . . . . . . . . . . . .
Estate . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gift . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employment . . . . . . . . . . . . . . . . . . . . . . . .
Excise . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous taxable. . . . . . . . . . . . . . . . . .
Partnerships (nontaxable) . . . . . . . . . . . . . . .
S corporations (nontaxable) . . . . . . . . . . . . . .
ALL RETURNS 2004
Individual returns, total. . . . . . . . . . . . . . . .
1040A, TPI under $25,000 3 . . . . . . . . . . .
Non-1040A, TPI under $25,000 3 . . . . . . . .
Non-1040A, TPI $25,000 under $50,000 3 . .
Non-1040A, TPI $50,000 under $100,000 3 .
Non-1040A, TPI $100,000 and over 3 . . . . .
Sch C—TGR under $25,000 4 . . . . . . . . . .
Sch C—TGR $25,000 under $100,000 4 . . .
Sch C—TGR $100,000 and over 4 . . . . . . .
Sch F—TGR under $100,000 4 . . . . . . . . .
Sch F—TGR $100,000 and over 4 . . . . . . .
Corporation (except S corporation) . . . . . . . . .
Fiduciary . . . . . . . . . . . . . . . . . . . . . . . . . .
Estate . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gift . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employment . . . . . . . . . . . . . . . . . . . . . . . .
Excise . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous taxable. . . . . . . . . . . . . . . . . .
Partnerships (nontaxable) . . . . . . . . . . . . . . .
S corporations (nontaxable) . . . . . . . . . . . . . .
Total
Average
recommended
additional tax
per return
(dollars) 3
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
124,887
42,485
13,763
29,651
22,337
8,152
2,541
3,351
1,949
391
268
2,509
3,403
117
292
29,000
822
(NA)
1,975
2,767
618
257
52
64
52
69
62
31
29
1
2
28
7
8
2
16
10
(Z)
7
15
0.49
0.60
0.37
0.21
0.23
0.84
2.43
0.93
1.48
0.35
0.80
1.12
0.22
6.89
0.72
0.06
1.25
(NA)
0.33
0.55
3,388,905
688,256
161,643
186,488
197,035
1,251,369
126,495
159,886
572,103
3,739
41,891
10,042,559
239,960
1,044,678
459,785
344,666
293,411
45,270
(X)
(X)
5,486
2,682
3,135
2,926
3,792
18,237
2,050
5,120
19,878
2,702
19,484
356,334
32,790
130,194
219,258
21,436
28,503
108,301
(X)
(X)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
130,134
33,695
19,513
31,100
25,616
10,928
2,947
3,645
2,101
342
248
2,394
3,705
87
285
30,121
845
(NA)
2,405
3,369
1,008
169
245
135
114
152
93
53
39
3
4
17
4
6
2
18
13
(Z)
6
6
0.77
0.50
1.26
0.43
0.44
1.39
3.15
1.47
1.86
0.91
1.61
0.71
0.12
7.41
0.69
0.06
1.49
(NA)
0.26
0.19
6,203,236
475,272
706,715
425,572
350,022
3,161,850
210,170
218,650
614,233
4,661
36,091
16,840,983
145,175
972,575
546,442
422,264
220,713
249,314
(X)
(X)
6,155
2,814
2,879
3,151
3,072
20,806
2,263
4,089
15,700
1,502
9,016
985,026
32,712
150,670
276,120
23,858
17,573
621,731
(X)
(X)
NA Not available. X Not applicable. Z Less than 500. 1 Returns filed in previous calendar year. 2 Includes taxpayer
examinations by correspondence and activities to protect release of funds from the U.S. Treasury in response to taxpayer efforts
to recoup tax previously assessed and paid. 3 TPI = Total positive income, i.e., excludes losses. 4 TGR = Total gross receipts.
Source: U.S. Internal Revenue Service, IRS Data Book, annual, Publication 55B.
324
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 473. Federal Individual Income Tax Returns With Adjusted Gross Income
(AGI)—Summary: 2000 and 2002
[129,374 represents 129,374,000. Includes Puerto Rico and Virgin Islands. Includes returns of resident aliens, based on a sample
of unaudited returns as filed. Data are not comparable for all years because of tax changes and other changes, as indicated. See
Statistics of Income, Individual Income Tax Returns publications for a detailed explanation. See Appendix III]
Number of returns
(1,000)
Item
Amount
(mil. dol.)
Average amount
(dollars)
2000
2002
2000
2002
2000
2002
Total returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
129,374
130,076
6,365,377
6,033,586
49,202
46,385
Adjusted gross income (AGI) . . . . . . . . . . . . . . . . . .
Salaries and wages . . . . . . . . . . . . . . . . . . . . . .
Taxable interest received . . . . . . . . . . . . . . . . . . .
Tax-exempt interest . . . . . . . . . . . . . . . . . . . . . .
Dividends in AGI . . . . . . . . . . . . . . . . . . . . . . . .
Business or profession net income . . . . . . . . . . . .
Business or profession net loss . . . . . . . . . . . . . .
Net capital gain in AGI . . . . . . . . . . . . . . . . . . . .
Net capital loss in AGI . . . . . . . . . . . . . . . . . . . .
Sales of property other than capital assets, net gain.
Sales of property other than capital assets, net loss .
Pensions and annuities in AGI . . . . . . . . . . . . . . .
Unemployment compensation in AGI . . . . . . . . . . .
Social security benefits in AGI . . . . . . . . . . . . . . .
Rent net income . . . . . . . . . . . . . . . . . . . . . . . .
Rent net loss . . . . . . . . . . . . . . . . . . . . . . . . . .
Royalty net income. . . . . . . . . . . . . . . . . . . . . . .
Royalty net loss . . . . . . . . . . . . . . . . . . . . . . . . .
Partnerships and S Corporations net income 1 . . . .
Partnerships and S Corporations net loss 1. . . . . . .
Estate or trust net income . . . . . . . . . . . . . . . . . .
Estate or trust net loss . . . . . . . . . . . . . . . . . . . .
Farm net income . . . . . . . . . . . . . . . . . . . . . . . .
Farm net loss . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
129,374
110,169
68,046
4,658
34,141
13,313
4,287
22,646
6,875
827
873
21,765
6,478
10,609
4,201
4,520
1,104
36
4,180
2,121
557
39
703
1,359
130,076
110,938
63,585
4,454
31,410
13,751
4,846
9,970
13,280
789
939
22,794
10,335
10,703
4,229
4,501
1,118
38
4,329
2,394
540
42
556
1,439
6,365,377
4,456,167
199,322
53,952
146,988
244,598
30,733
644,285
13,742
7,445
8,364
325,828
16,913
89,964
45,099
30,309
7,998
101
285,425
72,511
12,134
1,128
8,270
17,305
6,033,586
4,559,691
149,025
54,564
103,241
256,879
36,095
268,202
29,834
7,292
9,678
357,841
43,129
93,459
49,266
34,254
8,014
141
314,665
76,698
12,459
1,219
6,324
20,744
49,202
40,449
2,929
11,582
4,305
18,373
7,168
28,451
1,999
8,997
9,586
14,970
2,611
8,480
10,736
6,705
7,245
2,800
68,291
34,191
21,803
28,900
11,763
12,736
46,385
41,101
2,344
12,251
3,287
18,681
7,448
26,901
2,247
9,242
10,307
15,699
4,173
8,732
11,650
7,610
7,168
3,711
72,688
32,038
23,072
29,024
11,374
14,416
Statutory adjustments, total . . . . . . .
Individual retirement arrangements
Student loan interest deduction . .
Medical savings accounts . . . . . .
Self-employed retirement plans. . .
Deduction for self-employment tax
Self-employment health insurance.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23,197
3,505
4,478
65
957
14,300
3,565
28,911
3,278
6,641
61
947
14,664
3,571
58,610
7,477
2,639
120
2,138
17,393
7,569
77,161
9,462
4,660
121
2,215
18,687
10,494
2,527
2,133
589
1,839
2,235
1,216
2,123
2,669
2,887
702
1,984
2,339
1,274
2,939
..........................
252,332
258,716
690,109
761,440
2,735
2,943
128,205
85,671
128,303
82,655
1,293,181
470,821
1,390,115
477,170
10,087
5,496
10,835
5,773
.
.
.
.
.
.
.
11,331
42,534
6,513
41,824
35,405
34,914
37,525
10,857
45,648
8,547
44,794
37,637
37,216
40,400
14,736
822,361
39,251
294,712
322,932
299,963
140,682
14,897
898,047
52,276
302,654
351,496
336,571
140,571
1,301
19,334
6,026
7,047
9,121
8,591
3,749
1,372
19,673
6,116
6,757
9,339
9,044
3,479
Taxable income. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income tax before credits . . . . . . . . . . . . . . . . . . . . . .
105,259
105,278
102,276
102,294
4,544,242
1,018,219
4,096,128
836,843
43,172
9,672
40,050
8,181
.
.
.
.
.
.
.
37,736
6,368
156
26,405
6,815
3,936
275
40,614
6,186
134
25,940
6,545
3,749
285
37,722
2,794
33
19,689
4,851
5,990
764
39,862
2,707
21
21,520
5,013
5,934
751
1,000
439
209
746
712
1,522
2,778
981
438
157
830
766
1,583
2,635
Income tax after credits . . . . . . . . . . . . . . . . . . . . . . .
Income tax, total 4 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alternative minimum tax . . . . . . . . . . . . . . . . . . . . .
96,816
96,818
1,304
90,964
90,964
1,911
980,497
980,645
9,601
796,980
796,986
6,854
10,127
10,129
7,361
8,761
8,762
3,587
Earned income credit . . . . . . . . . . . . . . . .
Used to offset income tax before credits. .
Used to offset other taxes . . . . . . . . . . .
Excess earned income credit (refundable)
Exemptions, total
2
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
Deductions, total . . . . . . . . . . . . . . . . . . . . . . . .
Standard deductions. . . . . . . . . . . . . . . . . . . .
Returns with additional standard deductions for
age 65 or older, or for blindness . . . . . . . . .
Itemized deductions, total 3 . . . . . . . . . . . . . . .
Medical and dental expenses . . . . . . . . . . . .
Taxes paid . . . . . . . . . . . . . . . . . . . . . . . .
Interest paid . . . . . . . . . . . . . . . . . . . . . . .
Home mortgage interest paid . . . . . . . . . .
Charitable contributions . . . . . . . . . . . . . . . .
Tax credits, total 2 . . . . . . . .
Child care credit . . . . . . .
Elderly and disabled credit.
Child tax credit . . . . . . . .
Education credit. . . . . . . .
Foreign tax credit . . . . . . .
General business credit . .
.
.
.
.
.
.
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.
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....
....
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.
.
19,277
5,416
3,148
16,126
21,703
4,169
4,106
18,780
32,296
1,969
2,524
27,804
38,199
1,115
3,347
33,737
1,675
363
802
1,724
1,760
267
815
1,796
Tax payments, total . . . . . . . . . . . . . . . . . . . . . . .
Income tax withheld . . . . . . . . . . . . . . . . . . . . .
Excess social security tax withheld . . . . . . . . . . .
Estimated tax payments . . . . . . . . . . . . . . . . . .
Payments with requests for extension of filing time.
Taxes due at time of filing . . . . . . . . . . . . . . . . . . .
Tax overpayments, total . . . . . . . . . . . . . . . . . . . .
Overpayment refunds . . . . . . . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
122,244
113,733
1,641
13,327
1,611
30,624
95,921
93,000
123,463
114,862
1,145
12,435
1,235
22,819
103,463
100,144
1,084,868
763,901
2,185
221,622
63,397
134,944
196,199
167,577
998,312
717,492
1,564
198,178
36,322
82,288
239,784
205,987
8,875
6,717
1,332
16,630
39,354
4,406
2,045
1,802
8,086
6,247
1,366
15,937
29,411
3,606
2,318
2,057
1
S Corporations are certain small corporations with up to 35 shareholders. 2 Includes items not shown separately. Total
exemptions amount is after limitation. 3 Total itemized deductions are after limitation 4 Includes minimum tax or alternative
minimum tax.
Source: U.S. Internal Revenue Service, Statistics of Income Bulletin Quarterly, and Statistics of Income, Individual Income Tax
Returns, annual.
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
325
Table 474. Individual Income Tax Returns—Number, Income Tax, and Average
Tax by Size of Adjusted Gross Income: 2000 and 2002
[In billions of dollars (6,365 represents $6,365,000,000,000), except as indicated. See Appendix III]
Number of
returns (1,000)
Size of adjusted
gross income
Total . . . . . . . . . .
Less than $1,000 3 . . .
$1,000 to $2,999 . . . .
$3,000 to $4,999 . . . .
$5,000 to $6,999 . . . .
$7,000 to $8,999 . . . .
$9,000 to $10,999 . . .
$11,000 to $12,999. . .
$13,000 to $14,999 . .
$15,000 to $16,999 . .
$17,000 to $18,999 . .
$19,000 to $21,999 . .
$22,000 to $24,999 . .
$25,000 to $29,999 . .
$30,000 to $39,999 . .
$40,000 to $49,999 . .
$50,000 to $74,999 . .
$75,000 to $99,999 . .
$100,000 to $199,999 .
$200,000 to $499,999 .
$500,000 to $999,999 .
$1,000,000 or more . .
.
.
.
.
.
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.
.
.
.
.
Adjusted gross
income (AGI)
Income tax
total 1
Tax as
percent of AGI
2
Average tax2
2000
2002
2000
2002
2000
2002
2000
2002
2000
2002
129,374
2,966
5,385
5,599
5,183
4,972
5,089
4,859
4,810
4,785
4,633
6,502
5,735
8,369
13,548
10,412
17,076
8,597
8,083
2,136
396
240
130,076
3,565
4,833
5,164
5,019
4,977
5,062
4,748
4,808
4,632
4,509
6,523
5,650
8,575
13,980
10,550
17,397
9,248
8,423
1,908
337
169
6,365
-58
11
22
31
40
51
58
67
76
83
133
135
229
471
466
1,045
738
1,066
614
269
817
6,034
-79
10
21
30
40
51
57
67
74
81
134
133
235
486
473
1,067
795
1,110
549
227
476
981
1
1
1
2
3
3
4
7
8
16
40
46
116
100
184
146
76
226
797
1
1
1
2
3
5
6
12
33
38
102
94
175
125
63
136
16
2
7
4
5
4
5
6
6
7
7
8
8
8
9
10
11
14
17
24
28
28
14
1
5
2
2
3
3
4
4
5
5
6
7
7
8
9
10
12
16
23
28
29
10,129
648
134
179
297
331
470
704
883
1,052
1,279
1,565
1,815
2,248
3,094
4,462
6,824
11,631
22,783
68,628
192,092
945,172
8,762
1,416
94
84
145
224
259
441
611
747
948
1,214
1,548
1,886
2,622
3,800
5,931
10,169
20,831
65,452
188,463
805,212
- Represents or rounds to zero. 1 Consists of income after credits, and alternative minimum tax. 2 Computed using taxable
returns only. 3 In addition to low income taxpayers, this size class (and others) includes taxpayers with ‘‘tax preferences,’’ not
reflected in adjusted gross income or taxable income which are subject to the ‘‘alternative minimum tax’’ (included in total income
tax).
Source: U.S. Internal Revenue Service, Statistics of Income Bulletin, quarterly and Statistics of Income, Individual Income Tax
Returns, annual.
Table 475. Individual Income Tax Returns—Itemized Deductions and Statutory
Adjustments by Size of Adjusted Gross Income: 2002
[45,648 represents 45,648,000. Based on a sample of returns, see Appendix III]
Adjusted gross income class
$10,000 $20,000 $30,000 $40,000 $50,000
Under
to
to
to
to
to $100,000
Total $10,000 $19,999 $29,999 $39,999 $49,999 $99,999 and over
Item
Unit
Returns with itemized deductions:
Number of returns 1 . . . . . . .
Amount . . . . . . . . . . . . . . .
Medical and dental expenses:
Returns . . . . . . . . . . . . . . .
Amount . . . . . . . . . . . . . . .
Taxes paid: Returns . . . . . . . .
Amount, total . . . . . . . . . . .
State and local income
taxes:
Returns . . . . . . . . . . . . .
Amount . . . . . . . . . . . .
Real estate taxes:
Returns . . . . . . . . . . . . .
Amount . . . . . . . . . . . .
Interest paid: Returns . . . . . . .
Amount . . . . . . . . . . . . . . .
Home mortgage interest:
Returns . . . . . . . . . . . . .
Amount . . . . . . . . . . . . .
Charitable contributions:
Returns . . . . . . . . . . . . . . .
Amount . . . . . . . . . . . . . . .
Returns with statutory
adjustments:2
Number of returns 2 . . . . . . . .
Amount of adjustments . . . . . .
Payments to IRAs: 3 Returns . .
Amount . . . . . . . . . . . . . . .
Student loan interest
deduction . . . . . . . . . . . . . .
Amount . . . . . . . . . . . . . . .
Medical Savings Account
deduction . . . . . . . . . . . . . .
Amount . . . . . . . . . . . . . . .
Payments to Keogh plans . . . .
Amount . . . . . . . . . . . . . . .
Alimony paid . . . . . . . . . . . . .
Amount . . . . . . . . . . . . . . .
. 1,000 . . . 45,648
. Mil. dol.. . 898,047
874
11,805
2,410
29,651
3,742
46,459
4,745
59,962
4,971 18,933
67,855 318,569
9,973
363,747
.
8,547
. 52,276
. 44,794
. 302,654
568
4,615
782
1,952
1,388
11,028
2,230
4,946
1,550
11,839
3,574
8,444
1,316
10,318
4,616
13,257
1,103
8,996
4,910
17,202
2,235
24,107
18,751
96,900
387
8,860
9,930
159,954
. 1,000 . . . 37,596
. Mil. dol.. . 181,952
388
350
1,456
1,051
2,789
2,779
3,858
5,637
4,201
8,158
16,216
52,249
8,688
111,729
. 39,673
. 111,013
. 37,637
. 351,496
644
1,526
536
4,217
1,825
3,602
1,478
9,564
2,802
5,088
2,686
17,863
3,783
6,917
3,676
24,904
4,267 17,029
8,180 40,642
4,124 16,457
29,011 138,482
9,323
45,059
8,680
127,455
. 1,000 . . . 37,216
. Mil. dol.. . 336,571
524
4,058
1,454
9,385
2,665
17,684
3,646
24,550
4,103 16,343
28,641 136,555
8,480
115,698
. 1,000 . . . 40,400
. Mil. dol.. . 140,571
588
710
1,880
3,226
3,014
5,699
3,958
7,694
4,215
8,710
17,218
43,761
9,527
70,771
.
.
.
.
.
.
.
.
.
.
.
.
1,000 . .
Mil. dol..
1,000 . .
Mil. dol..
1,000 . .
Mil. dol..
1,000 . .
Mil. dol..
.
.
.
.
28,911
77,161
3,278
9,462
3,489
3,791
104
215
3,797
4,821
299
625
3,517
5,539
462
1,108
3,111
5,477
471
1,210
2,699
5,022
376
1,077
8,111
20,182
1,007
3,034
4,186
32,328
558
2,193
. 1,000 . . .
. Mil. dol.. .
6,641
4,470
286
144
644
345
1,029
651
1,038
678
909
690
2,343
1,748
393
214
61
121
1,187
16,350
587
7,184
1
2
16
181
23
320
6
6
31
86
43
265
6
7
40
144
38
346
3
8
55
337
58
235
8
7
54
346
47
248
26
62
326
2,520
207
1,862
12
30
664
12,735
171
3,907
.
.
.
.
.
.
1,000 . .
Mil. dol..
1,000 . .
Mil. dol..
1,000 . .
Mil. dol..
1,000 . .
Mil. dol..
1,000 . .
Mil. dol..
.
.
.
.
.
.
1
After limitations. 2 Includes disability income exclusion, employee business expenses, moving expenses, forfeited interest
penalty, alimony paid, deduction for expense of living abroad, and other data not shown separately. 3 Individual Retirement
Account.
Source: U.S. Internal Revenue Service, Statistics of Income, Individual Income Tax Returns, annual.
326
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 476. Federal Individual Income Tax Returns—Adjusted Gross
Income (AGI) by Source of Income and Income Class for
Taxable Returns: 2002
[In millions of dollars (5,641,128 represents $5,641,128,000,000), except as indicated. Minus sign (-) indicates net loss
was greater than net income. See headnote, Table 473. See Appendix III]
1
Under
$10,000
$10,000
to
$19,999
$20,000
to
$29,999
$30,000
to
$39,999
$40,000
to
$49,999
90,964
5,321
13,089
12,877
12,452
10,030
..
..
5,641,128
4,161,739
35,362
30,732
198,171
143,139
321,667
251,377
434,002
355,936
..
..
..
73.8
131,825
94,222
86.9
1,592
811
72.2
8,505
3,133
78.1
9,520
3,934
82.0
8,776
3,819
82.9
8,026
4,176
Item
Total
Number of taxable returns (1,000) . . .
Source of income:
Adjusted gross income (AGI). . .
Salaries and wages . . . . . . . . .
Percent of AGI for taxable
returns . . . . . . . . . . . . . . .
Interest received . . . . . . . . . . .
Dividends in AGI . . . . . . . . . . .
Business; profession, net profit
less loss . . . . . . . . . . . . . . .
Sales of property, 2 net gain
less loss . . . . . . . . . . . . . . .
Pensions and annuities in AGI. .
Rents and royalties, net income
less loss . . . . . . . . . . . . . . .
Other sources, 3 net . . . . . . . .
Percent of all returns: 4
Number of returns . . . . . . . . . .
Adjusted gross income (AGI). . .
Salaries and wages . . . . . . . . .
Interest received . . . . . . . . . . .
Dividends in AGI . . . . . . . . . . .
Business; profession, net profit
less loss . . . . . . . . . . . . . . .
Sales of property, 2 net gain
less loss . . . . . . . . . . . . . . .
Pensions and annuities in AGI. .
Rents and royalties, net income
less loss . . . . . . . . . . . . . . .
$50,000
to $100,000
$99,999 and over
26,377
10,819
449,963 1,844,319 2,357,643
373,194 1,505,370 1,501,992
81.6
29,991
19,287
63.7
65,414
59,063
..
190,148
823
6,877
8,266
10,803
10,353
49,630
103,397
..
..
232,034
331,764
461
1,695
221
27,094
625
34,786
674
36,411
1,390
32,422
12,609
126,825
216,053
72,532
..
..
30,884
468,512
55
-807
846
8,357
897
12,263
600
16,983
84
20,318
3,148
97,458
25,253
313,938
69.9
93.5
91.3
88.5
91.3
20.4
79.0
27.1
14.9
15.6
55.9
56.9
55.3
69.0
61.4
69.2
70.0
67.5
87.2
83.3
89.1
89.4
88.8
91.6
91.9
95.1
95.2
95.0
95.8
93.3
99.0
99.1
99.2
97.7
96.4
99.8
99.8
99.9
98.4
99.1
.
.
.
.
.
.
.
.
.
.
..
86.1
19.2
34.4
49.3
76.4
87.1
98.6
100.0
..
..
97.3
92.7
11.3
16.6
68.0
70.4
59.1
90.8
93.2
96.4
84.3
98.5
94.2
99.5
99.5
99.8
..
106.6
(X)
101.1
110.5
138.5
(X)
100.2
99.6
1
Includes a small number of taxable returns with no adjusted gross income (or a deficit). 2 Includes sales of capital assets
and other property; net gain less loss. 3 Excludes rental passive losses disallowed in the computation of AGI; net income less
loss. 4 Without regard to taxability.
Source: U.S. Internal Revenue Service, Statistics of Income, Individual Income Tax Returns, annual.
Table 477. Federal Individual Income Tax Returns by State: 2002
State
U.S. . . .
AL .
AK .
AZ .
AR .
CA .
CO .
CT .
DE .
DC .
FL .
GA .
HI. .
ID. .
IL . .
IN. .
IA . .
KS .
KY .
LA .
ME .
MD .
MA .
MI .
MN .
MS .
MO .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
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.
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.
.
.
Adjusted
gross
income
(AGI) 2
(mil. dol.)
Total 3
(mil. dol.)
131,357 6,199,925
751,617
2,610
7,897
1,796
11,482
4,138
101,142
12,715
17,141
2,313
2,371
44,497
19,128
2,754
2,156
37,309
12,963
5,442
5,730
6,986
7,506
2,503
17,870
24,505
24,061
14,184
3,827
11,834
1,762
2,803
2,111
1,528
2,891
2,827
4,955
2,869
4,199
2,668
2,240
2,230
1,605
2,965
2,105
1,854
2,112
1,708
1,677
1,928
3,284
3,821
2,396
2,823
1,335
2,083
Number of
returns 1
(1,000)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
1,884
343
2,285
1,122
15,172
2,079
1,654
388
276
7,850
3,709
591
578
5,723
2,817
1,325
1,219
1,741
1,880
615
2,602
3,052
4,546
2,384
1,170
2,564
74,843
14,833
102,846
41,364
803,512
105,025
111,029
19,284
16,145
350,664
168,864
25,718
22,254
290,425
119,765
54,107
52,503
68,276
70,865
24,727
145,389
178,244
209,646
119,930
40,610
107,992
Number of
returns 1
(1,000)
Adjusted
gross
income
(AGI) 2
(mil. dol.)
Total 3
(mil. dol.)
Per
capita 4
(dol.)
Income Tax
Per
capita 4
(dol.)
State
MT .
NE .
NV .
NH .
NJ .
NM .
NY .
NC .
ND .
OH .
OK .
OR .
PA .
RI. .
SC .
SD .
TN .
TX .
UT .
VT .
VA .
WA .
WV .
WI .
WY .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
Income Tax
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
434
803
1,044
635
4,082
814
8,590
3,681
302
5,444
1,461
1,572
5,772
498
1,805
357
2,565
9,299
970
302
3,432
2,809
744
2,590
241
15,198
33,043
52,307
32,337
247,077
29,959
465,512
157,402
11,285
227,754
56,019
67,956
261,846
23,701
70,931
13,475
105,526
415,647
41,015
12,525
180,640
141,431
26,629
117,029
11,092
1,474
3,515
6,783
3,997
34,778
3,032
64,517
16,646
1,140
24,760
5,834
7,097
30,944
2,817
7,045
1,448
12,129
51,853
3,964
1,330
22,232
17,928
2,598
12,865
1,389
1,619
2,036
3,128
3,133
4,055
1,634
3,369
2,003
1,799
2,170
1,673
2,014
2,510
2,636
1,716
1,905
2,094
2,387
1,709
2,158
3,057
2,955
1,439
2,365
2,782
Other
5
....
1,546
43,729
5,255
(NA)
NA Not available. 1 Includes returns constructed by Internal Revenue Service for certain self-employment tax returns.
2
Less deficit. 3 Includes additional tax for tax preferences, self-employment tax, tax from investment credit recapture and other
income-related taxes. Total is before earned income credit. 4 Based on resident population as of July 1. 5 Includes returns filed
from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns by other U.S.
citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside of Puerto Rico or with income
earned as U.S. Government employees.
Source: U.S. Internal Revenue Service, Statistics of Income Bulletin, quarterly.
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
327
Table 478. Federal Individual Income Tax—Tax Liability and Effective and
Marginal Tax Rates for Selected Income Groups: 1990 to 2001
[Refers to income after exclusions. Effective rate represents tax liability divided by stated income. The marginal tax rate is the percentage of the first additional dollar of income which would be paid in income tax. Computations assume the low income allowance,
standard deduction, zero bracket amount, or itemized deductions equal to 10 percent of adjusted gross income, whichever is greatest. Excludes self-employment tax]
Adjusted gross income
1990
1995
1997
1998
1999
2000
2001
705
2,205
-314
540
2,040
-332
480
1,980
-341
455
1,958
-347
427
1,943
-353
391
1,920
-364
201
1,283
.
.
.
.
2,988
5,718
9,498
16,718
2,790
4,973
8,865
15,418
2,730
4,692
8,654
15,107
2,708
4,559
8,549
14,951
2,693
4,479
8,483
14,852
2,670
4,372
8,404
14,738
2,033
3,595
7,596
13,784
Married couple, two dependents: 3, 4
$5,000 5 . . . . . . . . . . . . . . . . . . . . . . .
$10,000 5 . . . . . . . . . . . . . . . . . . . . . .
$20,000 5 . . . . . . . . . . . . . . . . . . . . . .
-700
-953
926
-1,800
-3,110
-832
-2,000
-3,556
-1,414
-2,000
-3,756
-1,811
-2,000
-3,816
-1,958
-2,000
-4,000
-2,553
-2,000
-4,000
-3,553
.
.
.
.
1,703
3,203
5,960
12,386
929
2,768
5,018
11,030
389
2,625
4,875
10,576
-8
2,565
4,815
10,371
-155
2,520
4,770
10,224
-1,500
1,468
3,718
9,064
-2,120
570
2,820
7,895
no dependents:
.....................
.....................
.....................
7.1
11.0
-6.3
5.4
10.2
-6.6
4.8
9.9
-6.8
4.6
9.8
-6.9
4.3
9.7
-7.1
3.9
9.6
-7.3
2.0
6.4
.
.
.
.
.
.
.
.
12.0
16.3
19.0
22.3
11.2
14.2
17.7
20.6
10.9
13.4
17.3
20.1
10.8
13.0
17.1
19.9
10.8
12.8
17.0
19.8
10.7
12.5
16.8
19.7
8.1
10.3
15.2
18.4
Married couple, two dependents: 3
$5,000 5 . . . . . . . . . . . . . . . . . . . . . . .
$10,000 5 . . . . . . . . . . . . . . . . . . . . . .
$20,000 5 . . . . . . . . . . . . . . . . . . . . . .
-14.0
-9.5
4.6
-36.0
-31.1
-4.2
-40
-35.6
-7.1
-40.0
-37.6
-9.1
-40.0
38.2
-9.8
-40.0
-40.0
-12.8
-40.0
-40.0
-17.8
.
.
.
.
6.8
9.2
11.9
16.5
3.7
7.9
10.0
14.7
1.6
7.5
9.8
14.1
0.0
7.3
9.6
13.8
-0.6
7.2
9.5
13.6
-6.0
4.2
7.4
12.1
-8.5
1.6
5.6
10.5
no dependents:
.....................
.....................
.....................
15
15
15
15
15
15
23
15
23
15
23
15
18
15
.
.
.
.
.
.
.
.
28
28
28
33
15
28
28
31
15
28
28
31
15
28
28
31
15
28
28
31
15
28
28
31
15
28
28
28
Married couple, two dependents: 3, 4
$5,000 5 . . . . . . . . . . . . . . . . . . . . . . .
$10,000 5 . . . . . . . . . . . . . . . . . . . . . .
$20,000 1 . . . . . . . . . . . . . . . . . . . . . .
-14
25
-36
35
-40
36
-40
36
-40
36
-40
-40
21
-40
-40
11
15
15
28
28
35
15
15
28
36
15
15
28
36
15
15
28
36
15
15
28
36
15
15
28
21
15
15
28
TAX LIABILITY (dol.)
Single person,
$5,000 1 . .
$10,000 2 .
$20,000. . .
$25,000.
$35,000.
$50,000.
$75,000.
.
.
.
.
$25,000 1
$35,000. .
$50,000. .
$75,000. .
.
.
.
.
.
.
.
.
no dependents:
.....................
.....................
.....................
.
.
.
.
.
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.
.
EFFECTIVE RATE (percent)
Single person,
$5,000 1 . .
$10,000 2 .
$20,000. . .
$25,000.
$35,000.
$50,000.
$75,000.
.
.
.
.
$25,000 1
$35,000. .
$50,000. .
$75,000. .
.
.
.
.
.
.
.
.
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.
MARGINAL TAX RATE (percent)
Single person,
$5,000 1 . .
$10,000 2 .
$20,000. . .
$25,000.
$35,000.
$50,000.
$75,000.
$25,000.
$35,000.
$50,000.
$75,000.
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- Represents zero. 1 Beginning 1999, includes refundable earned income credit.
3
Only one spouse is assumed to work. 4 Beginning 1998, includes child tax credit.
income credit.
2
5
Refundable earned income credit.
Beginning 1994, refundable earned
Source: U.S. Dept. of the Treasury, Office of Tax Analysis, unpublished data. See also <http://www.treas.gov/ota/index.html>.
328
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 479. Federal Individual Income Tax—Current Income Equivalent to 1996
Constant Income for Selected Income Groups: 1990 to 2001
[Constant 1996 dollar incomes calculated by using the NIPA Chain-Type Price Index for Personal Consumption Expenditures
(1996 = 100), 1990, 85.63; 1995, 97.60; 1997, 101.98; 1998, 102.93; 1999, 104.57; 2000, 109.60; and 2001, 111.10]
Adusted gross income
1990
1995
1997
1998
1999
2000
2001
1
REAL INCOME EQUIVALENT (dol.)
Single person, no dependents:
$5,000 . . . . . . . . . . . . . . . . .
$10,000. . . . . . . . . . . . . . . . .
$20,000. . . . . . . . . . . . . . . . .
$25,000. . . . . . . . . . . . . . . . .
$35,000. . . . . . . . . . . . . . . . .
$50,000. . . . . . . . . . . . . . . . .
$75,000. . . . . . . . . . . . . . . . .
Married couple, two dependents: 2
$5,000 . . . . . . . . . . . . . . . . .
$10,000. . . . . . . . . . . . . . . . .
$20,000. . . . . . . . . . . . . . . . .
$25,000. . . . . . . . . . . . . . . . .
$35,000. . . . . . . . . . . . . . . . .
$50,000. . . . . . . . . . . . . . . . .
$75,000. . . . . . . . . . . . . . . . .
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.
4,280
8,560
17,130
21,410
29,970
42,820
64,220
4,900
9,790
19,580
24,480
34,270
48,950
73,430
5,100
10,200
20,400
25,500
35,690
50,990
76,490
5,150
10,290
20,590
25,730
36,030
51,470
77,200
5,230
10,460
20,910
26,140
36,600
52,290
78,430
5,380
10,750
21,500
26,880
37,630
53,760
80,640
5,480
10,950
21,910
27,380
38,340
54,770
82,150
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4,280
8,560
17,130
21,410
29,970
42,820
64,220
4,900
9,790
19,580
24,480
34,270
48,950
73,430
5,100
10,200
20,400
25,500
35,690
50,990
76,490
5,150
10,290
20,590
25,730
36,030
51,470
77,200
5,230
10,460
20,910
26,140
36,600
52,290
78,430
5,380
10,750
21,500
26,880
37,630
53,760
80,640
5,480
10,950
21,910
27,380
38,340
54,770
82,150
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5.7
10.4
11.3
14.6
18.0
21.0
-6.4
5.2
10.1
11.1
13.9
17.6
20.4
-6.5
5.0
10.0
11.0
13.7
17.5
20.3
-6.6
4.9
9.9
10.9
13.5
17.3
20.2
-6.6
4.9
9.9
11.0
13.5
17.3
20.2
-6.6
5.0
10.0
11.0
13.6
17.4
20.2
-6.6
3.2
7.2
8.7
11.8
16.0
19.1
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.
-14.0
-11.1
1.2
5.4
8.2
10.2
15.1
-36.0
-31.8
-5.0
3.0
7.8
9.9
14.5
-40.0
-34.9
-6.2
2.2
7.6
9.9
14.3
-40.0
-36.5
-7.8
1.0
7.5
9.8
14.2
-40.0
-36.5
-7.8
1.0
7.5
9.8
14.1
-40.0
-37.3
-10.4
-3.2
4.9
8.0
13.0
-40.0
-37.5
-14.1
-5.0
2.8
6.4
11.8
EFFECTIVE RATE (percent)
Single person, no dependents:
$5,000 3 . . . . . . . . . . . . . . . .
$10,000. . . . . . . . . . . . . . . . .
$20,000. . . . . . . . . . . . . . . . .
$25,000. . . . . . . . . . . . . . . . .
$35,000. . . . . . . . . . . . . . . . .
$50,000. . . . . . . . . . . . . . . . .
$75,000. . . . . . . . . . . . . . . . .
Married couple, two dependents: 2
$5,000 4 . . . . . . . . . . . . . . . .
$10,000 4 . . . . . . . . . . . . . . .
$20,000 4 . . . . . . . . . . . . . . .
$25,000. . . . . . . . . . . . . . . . .
$35,000. . . . . . . . . . . . . . . . .
$50,000. . . . . . . . . . . . . . . . .
$75,000. . . . . . . . . . . . . . . . .
MARGINAL TAX RATE (percent)
Single person, no dependents:
$5,000 . . . . . . . . . . . . . . . . .
$10,000. . . . . . . . . . . . . . . . .
$20,000. . . . . . . . . . . . . . . . .
$25,000. . . . . . . . . . . . . . . . .
$35,000. . . . . . . . . . . . . . . . .
$50,000. . . . . . . . . . . . . . . . .
$75,000. . . . . . . . . . . . . . . . .
Married couple, two dependents: 2
$5,000 4 . . . . . . . . . . . . . . . .
$10,000 4 . . . . . . . . . . . . . . .
$20,000 4 . . . . . . . . . . . . . . .
$25,000. . . . . . . . . . . . . . . . .
$35,000. . . . . . . . . . . . . . . . .
$50,000. . . . . . . . . . . . . . . . .
$75,000. . . . . . . . . . . . . . . . .
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15.0
15.0
15.0
28.0
28.0
33.0
15.0
15.0
15.0
28.0
28.0
31.0
15.0
15.0
15.0
28.0
28.0
31.0
15.0
15.0
15.0
28.0
28.0
31.0
15.0
15.0
15.0
28.0
28.0
31.0
15.0
15.0
15.0
28.0
28.0
31.0
10.0
15.0
15.0
27.5
27.5
30.5
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.
-14.0
25.0
15.0
15.0
15.0
28.0
-36.0
35.2
35.2
15.0
15.0
28.0
-40.0
36.1
36.1
15.0
15.0
28.0
-40.0
36.1
36.1
15.0
15.0
28.0
-40.0
36.1
36.1
15.0
15.0
28.0
-40.0
21.1
36.1
15.0
15.0
28.0
-40.0
-10.0
21.1
21.1
15.0
15.0
27.5
2
Only one spouse is assumed to work.
- Represents zero. 1 Includes rate reduction tax credit.
refundable earned income credit. 4 Refundable earned income credit.
3
Beginning 1995,
Source: U.S. Department of the Treasury, Office of Tax Analysis, unpublished data.
Table 480. Full-Time Federal Civilian Employment—Employees and Average
Pay-by-Pay System: 1990 to 2003
[As of March 31. 2,036 represents 2,036,000. Excludes employees of Congress and Federal courts, maritime seamen of
Department of Commerce, and small number for whom rates were not reported. See text, this section, for explanation of general schedule and wage system]
Pay system
Employees (1,000)
Average pay (dol.)
1990
2000
2002
2003
1990
2000
2002
2003
Total, excluding postal. . .
2,036
1,671
1,681
1,755
31,174
50,429
55,715
57,480
General Schedule . . . . . . . .
Wage System . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . .
1,506
369
161
1,216
205
250
1,238
193
250
1,243
187
325
31,239
26,565
41,149
49,428
37,082
66,248
54,329
39,892
74,771
56,874
41,259
69,138
753
788
753
729
29,264
37,627
40,434
42,119
Postal pay system
1
.......
NA Not available. 1 Source: Career employees—U.S. Postal Service, Annual Report of the Postmaster General. See also
<http://www.usps.com/financials/cspo/welcome.htm>, Average pay—U.S. Postal Service, Comprehensive Statement of Postal
Operations, annual.
Source: Except as noted, U.S. Office of Personnel Management, Pay Structure of the Federal Civil Service, annual.
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
329
Table 481. Federal Civilian Employment and Annual Payroll by Branch:
1970 to 2003
[Employment in thousands (2,997 represents 2,997,000); payroll in millions of dollars (27,322 represents $27,322,000,000).
For fiscal year ending in year shown; see text, Section 8, State and Local Government Finances and Employment. Includes employees in U.S. territories and foreign countries. Data represent employees in active-duty status, including intermittent employees. Annual
employment figures are averages of monthly figures. Excludes Central Intelligence Agency, National Security Agency, and, as of
November 1984, the Defense Intelligence Agency; and as of October 1996, the National Imagery and Mapping Agency]
Employment
Percent
of U.S.
emTotal ployed 1
Year
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
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2
2,997
2,899
2,882
2,822
2,825
2,877
2,879
2,855
2,875
2,897
2
2,987
2,909
2,871
2,878
2,935
3,001
3,047
3,075
3,113
3,133
2
3,233
3,101
3,106
3,043
2,993
2,943
2,881
2,816
2,783
2,789
2
2,879
2,704
2,699
2,743
Payroll
Executive
Executive
Total Defense
3.81
3.65
3.51
3.32
3.26
3.35
3.24
3.10
2.99
2.93
3.01
2.90
2.88
2.85
2.80
2.80
2.77
2.73
2.71
2.67
2.72
2.63
2.62
2.53
2.43
2.36
2.27
2.17
2.12
2.09
2.10
1.97
1.98
1.99
2,961
2,861
2,842
2,780
2,781
2,830
2,831
2,803
2,822
2,844
2,933
2,855
2,816
2,823
2,879
2,944
2,991
3,018
3,054
3,074
3,173
3,038
3,040
2,976
2,928
2,880
2,819
2,755
2,721
2,726
2,816
2,641
2,635
2,677
1,263
1,162
1,128
1,076
1,041
1,044
1,025
997
987
974
971
986
1,019
1,033
1,052
1,080
1,089
1,084
1,073
1,067
1,060
1,015
1,004
952
900
852
811
768
730
703
681
672
671
669
Legislative
Judicial
Total
Total
Defense
Legislative
Judicial
29
31
32
33
35
37
38
39
40
40
40
40
39
39
40
39
38
38
38
38
38
38
39
39
37
34
32
31
31
30
31
30
31
31
7
7
8
9
9
10
11
12
13
13
14
15
16
16
17
18
19
19
21
22
23
25
27
28
28
28
29
30
31
32
32
33
34
34
27,322
29,475
31,626
33,240
35,661
39,126
42,259
45,895
49,921
53,590
58,012
63,793
65,503
69,878
74,616
80,599
82,598
85,543
88,841
92,847
99,138
104,273
108,054
114,323
116,138
118,304
119,321
119,603
121,964
124,990
130,832
131,964
136,611
143,380
26,894
29,007
31,102
32,671
35,035
38,423
41,450
44,975
48,899
52,513
56,841
62,510
64,125
68,420
73,084
78,992
80,941
83,797
86,960
90,870
97,022
101,965
105,402
111,523
113,264
115,328
116,385
116,693
118,800
121,732
127,472
128,502
132,893
139,506
11,264
11,579
12,181
12,414
12,789
13,418
14,699
15,696
16,995
18,065
18,795
21,227
22,226
23,406
25,253
28,330
29,272
29,786
29,609
30,301
31,990
32,956
31,486
32,755
32,144
31,753
31,569
31,431
30,315
30,141
29,607
28,594
28,845
29,029
338
369
411
447
494
549
631
700
771
817
883
922
980
1,013
1,081
1,098
1,112
1,153
1,226
1,266
1,329
1,434
1,569
1,609
1,613
1,598
1,519
1,515
1,517
1,560
1,619
1,682
1,781
1,908
89
98
112
121
132
154
179
219
251
260
288
360
398
445
451
509
545
593
656
711
787
874
1,083
1,191
1,260
1,379
1,417
1,396
1,647
1,699
1,741
1,780
1,938
1,966
1
Civilian only. See Table 578. 2 Includes temporary census workers.
Source: U.S. Office of Personnel Management, Federal Civilian Workforce Statistics—Employment and Trends, bimonthly;
and unpublished data.
Table 482. Paid Civilian Employment in the Federal Government by State:
2000 and 2002
[As of December 31. In thousands (2,674 represents 2,674,000). Excludes Central Intelligence Agency, Defense Intelligence
Agency, seasonal and on-call employees, and National Security Agency]
State
United States 1 .
Alabama . . . . . . . . .
Alaska . . . . . . . . . .
Arizona . . . . . . . . . .
Arkansas. . . . . . . . .
California. . . . . . . . .
Colorado . . . . . . . . .
Connecticut . . . . . . .
Delaware. . . . . . . . .
District of Columbia . .
Florida . . . . . . . . . .
Georgia . . . . . . . . .
Hawaii . . . . . . . . . .
Idaho . . . . . . . . . . .
Illinois . . . . . . . . . . .
Indiana . . . . . . . . . .
Iowa . . . . . . . . . . . .
Kansas . . . . . . . . . .
Kentucky . . . . . . . . .
Louisiana . . . . . . . .
Maine . . . . . . . . . . .
Maryland . . . . . . . . .
Massachusetts . . . . .
Michigan . . . . . . . . .
Minnesota . . . . . . . .
Mississippi. . . . . . . .
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.
.
.
.
.
.
.
.
.
.
.
2000
(1,000)
2002
(1,000)
Percent
change,
20002002
2,674
48
14
43
20
248
51
21
5
181
113
89
23
11
94
37
18
25
30
33
13
130
53
58
34
24
2,653
48
14
46
20
245
52
20
5
189
122
91
25
11
92
36
18
25
31
33
14
133
53
57
34
24
-0.8
7.0
-1.2
2.0
-4.8
4.4
8.0
2.2
8.7
0.0
-2.1
-2.7
3.3
0.0
7.7
2.3
-1.7
-
State
Missouri . . . . .
Montana . . . . .
Nebraska . . . .
Nevada . . . . . .
New Hampshire
New Jersey . . .
New Mexico. . .
New York . . . .
North Carolina .
North Dakota . .
Ohio . . . . . . . .
Oklahoma . . . .
Oregon . . . . . .
Pennsylvania . .
Rhode Island . .
South Carolina .
South Dakota . .
Tennessee. . . .
Texas . . . . . . .
Utah . . . . . . . .
Vermont . . . . .
Virginia . . . . . .
Washington . . .
West Virginia . .
Wisconsin . . . .
Wyoming. . . . .
.
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.
.
2000
(1,000)
2002
(1,000)
Percent
change,
20002002
54
11
15
13
8
62
25
134
57
8
84
43
29
107
10
26
9
50
162
30
6
145
62
18
30
6
54
12
15
15
9
63
26
133
57
8
80
44
29
106
11
27
10
49
166
33
6
143
65
19
29
6
9.1
15.4
12.5
1.6
4.0
-0.7
-4.8
2.3
-0.9
10.0
3.8
11.1
-2.0
2.5
10.0
-1.4
4.8
5.6
-3.3
-
- Represents zero. 1 Includes employees outside the United States not shown separately.
Source: U.S. Office of Personnel Management, Biennial Report of Employment by Geographic Area, 2002.
330
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 483. Federal Civilian Employment by Branch and Agency: 1990 to 2003
[For years ending September 30; excludes Central Intelligence Agency, National Security Agency; the Defense Intelligence
Agency; and, as of October 1996, the National Imagery and Mapping Agency]
Percent change
Agency
Total, all agencies . . . . . . . . . . . . . . . .
Legislative Branch, total. . . . . . . . . . . . . . . . .
Judicial Branch . . . . . . . . . . . . . . . . . . . . . .
Executive Branch, total . . . . . . . . . . . . . . . . .
Executive Departments 1 . . . . . . . . . . . . . .
State . . . . . . . . . . . . . . . . . . . . . . . . . .
Treasury . . . . . . . . . . . . . . . . . . . . . . .
Defense . . . . . . . . . . . . . . . . . . . . . . . .
Justice. . . . . . . . . . . . . . . . . . . . . . . . .
Interior. . . . . . . . . . . . . . . . . . . . . . . . .
Agriculture . . . . . . . . . . . . . . . . . . . . . .
Commerce . . . . . . . . . . . . . . . . . . . . . .
Labor . . . . . . . . . . . . . . . . . . . . . . . . .
Health & Human Services . . . . . . . . . . . .
Housing & Urban Development . . . . . . . .
Transportation 2. . . . . . . . . . . . . . . . . . .
Energy . . . . . . . . . . . . . . . . . . . . . . . .
Education. . . . . . . . . . . . . . . . . . . . . . .
Veterans Affairs 3 . . . . . . . . . . . . . . . . . .
Homeland Security 4 . . . . . . . . . . . . . . .
Independent agencies . . . . . . . . . . . . . . . . . .
Board of Governors Federal Reserve System.
Commodity Futures Trading Commission. . . .
Consumer Product Safety Commission . . . . .
Environmental Protection Agency . . . . . . . . .
Equal Employment Opportunity Commission .
Federal Communications Commission . . . . .
Federal Deposit Insurance Corporation . . . . .
Federal Trade Commission . . . . . . . . . . . . .
General Services Administration . . . . . . . . .
National Archives & Records Administration . .
National Aeronautics & Space Administration .
National Credit Union Administration. . . . . . .
National Labor Relations Board . . . . . . . . . .
National Science Foundation. . . . . . . . . . . .
Nuclear Regulatory Commission . . . . . . . . .
Office of Personnel Management . . . . . . . . .
Peace Corps . . . . . . . . . . . . . . . . . . . . . .
Securities & Exchange Commission . . . . . . .
Small Business Administration . . . . . . . . . . .
Smithsonian Institution . . . . . . . . . . . . . . . .
Social Security Administration . . . . . . . . . . .
Tennessee Valley Authority . . . . . . . . . . . . .
U.S. Information Agency. . . . . . . . . . . . . . .
U.S. Postal Service . . . . . . . . . . . . . . . . . .
.
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.
.
1990
1995
2000
3,128,267
37,495
23,605
3,067,167
2,065,542
25,288
158,655
1,034,152
83,932
77,679
122,594
69,920
17,727
123,959
13,596
67,364
17,731
4,771
248,174
(X)
999,894
1,525
542
520
17,123
2,880
1,778
17,641
988
20,277
3,120
24,872
900
2,263
1,318
3,353
6,636
1,178
2,302
5,128
5,092
(X)
28,392
8,555
816,886
2,920,277
33,367
28,993
2,857,917
1,782,834
24,859
155,951
832,352
103,262
76,439
113,321
36,803
16,204
59,788
11,822
63,552
19,589
4,988
263,904
(X)
1,073,510
1,704
544
486
17,910
2,796
2,116
14,765
996
16,500
2,833
21,635
912
2,050
1,292
3,212
4,354
1,179
2,852
5,085
5,444
66,850
16,545
7,480
845,393
2,708,101
31,157
32,186
2,644,758
1,592,200
27,983
143,508
676,268
125,970
73,818
104,466
47,652
16,040
62,605
10,319
63,598
15,692
4,734
219,547
(X)
1,050,900
2,372
574
479
18,036
2,780
1,965
6,958
1,019
14,334
2,702
18,819
1,021
2,054
1,247
2,858
3,780
1,065
2,955
4,150
5,065
64,474
13,145
2,436
860,726
2003 1990-2000
2,743,063
31,297
34,472
2,677,294
1,687,158
31,402
134,302
669,096
115,259
74,818
107,204
37,330
16,296
67,240
10,660
89,262
15,823
4,593
226,171
150,350
988,434
1,761
534
482
18,126
2,669
2,058
5,502
1,076
13,615
3,027
18,908
930
1,932
1,327
3,034
3,410
1,118
3,132
3,824
5,133
64,414
13,379
2,362
801,552
2000-2003
-13.4
-16.9
36.4
-13.8
-22.9
10.7
-9.5
-34.6
50.1
-5.0
-14.8
-31.8
-9.5
-49.5
-24.1
-5.6
-11.5
-0.8
-11.5
(X)
5.1
55.5
5.9
-7.9
5.3
-3.5
10.5
-60.6
3.1
-29.3
-13.4
-24.3
13.4
-9.2
-5.4
-14.8
-43.0
-9.6
28.4
-19.1
-0.5
(X)
-53.7
-71.5
5.4
1.3
0.4
7.1
1.2
6.0
12.2
-6.4
-1.1
-8.5
1.4
2.6
-21.7
1.6
7.4
3.3
40.4
0.8
-3.0
3.0
(X)
-5.9
-25.8
-7.0
0.6
0.5
-4.0
4.7
-20.9
5.6
-5.0
12.0
0.5
-8.9
-5.9
6.4
6.2
-9.8
5.0
6.0
-7.9
1.3
-0.1
1.8
-3.0
-6.9
X Not applicable. 1 Total may not add due to the use of fiscal year averages. 2 Beginning in 2001, includes the
Transportation Security Administration created within the Department of Transportation. 3 Formerly Veterans Administration.
4
See text, section 10.
Source: U.S. Office of Personnel Management, Federal Civilian Workforce Statistics—Employment and Trends, bimonthly.
See also <http://www.opm.gov/feddata/index.htm>.
Table 484. Federal Employment Trends—Individual Characteristics: 1990 to
2002
[In percents, except as indicated. Covers only Federal civilian nonpostal employees]
Characteristics
Average age (years) 1 . . . . . . . . . . . . . .
Average length of service (years) 1 . . . . .
Retirement eligible: 1
Civil Service Retirement System 2 . . . .
Federal Employees Retirement System.
College-conferred 3. . . . . . . . . . . . . . . .
Gender:
Men . . . . . . . . . . . . . . . . . . . . . . . .
Women . . . . . . . . . . . . . . . . . . . . . .
Race and national origin:
Total minorities . . . . . . . . . . . . . . . . .
Black. . . . . . . . . . . . . . . . . . . . . .
Hispanic . . . . . . . . . . . . . . . . . . .
Asian/Pacific Islander . . . . . . . . . . .
American Indian/Alaska native . . . . .
Disabled . . . . . . . . . . . . . . . . . . . . . . .
Veterans preference . . . . . . . . . . . . . . .
Vietnam era veterans. . . . . . . . . . . . .
Retired military. . . . . . . . . . . . . . . . . . .
Retired officers . . . . . . . . . . . . . . . . .
1990
1995
1996
1997
1998
1999
2000
2001
2002
..
..
42.3
13.4
44.3
15.5
44.8
15.9
45.2
16.3
45.6
16.6
45.9
16.9
46.3
17.1
46.5
17.1
46.5
16.8
..
..
..
8
3
35
10
5
39
11
6
39
12
7
40
13
8
40
15
10
40
17
11
41
19
10
41
23
11
41
..
..
57
43
56
44
56
44
56
44
56
44
55
45
55
45
55
45
55
45
27.4
16.7
5.4
3.5
1.8
7.0
30.0
17.0
4.9
0.5
28.9
16.8
5.9
4.2
2.0
7.0
26.0
17.0
4.2
0.5
29.1
16.7
6.1
4.3
2.0
7.0
26.0
17.0
4.3
0.5
29.4
16.7
6.2
4.4
2.1
7.0
25.0
15.0
4.2
0.5
29.7
16.7
6.4
4.5
2.1
7.0
25.0
14.0
3.9
0.5
30.0
17.0
6.5
4.5
2.2
7.0
25.0
14.0
3.9
0.5
30.4
17.1
6.6
4.5
2.2
7.0
24.0
14.0
3.9
0.5
30.6
17.1
6.7
4.6
2.2
7.0
24.0
13.0
4.2
0.6
30.8
17.0
6.9
4.7
2.2
7.0
23.0
13.0
4.4
0.7
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.
.
1
Represents full-time permanent employees. 2 Represents full-time permanent employees under the Civil Service
Retirement System (excluding hires since January 1984), and the Federal Employees Retirement System (since January 1984).
3
Bachelor’s degree or higher.
Source: U.S. Office of Personnel Management, Office of Workforce Information, The Fact Book, Federal Civilian Workforce
Statistics, annual. See also <http://www.opm.gov/feddata/02factbk.pdf> (released June 2002).
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
331
Table 485. Federal Executive Branch (Non-Postal) Employment by Race and
National Origin: 1990 to 2003
[As of Sept. 30. GS pay scale effective January 2003. Covers total employment for only Executive branch agencies
participating in OPM’s Central Personnel Data File (CPDF). For information on the CPDF, see
<http://www.opm.gov/feddata/acpdf.pdf>.
Pay system
All personnel . . . . . . . . . . . .
White, non-Hispanic . . . . . . . . . . . . . .
General schedule and related . . . . . .
Grades 1-4 ($15,214 - $27,234) . . .
Grades 5-8 ($23,442 - $41,806) . . .
Grades 9-12 ($35,519 - $66,961) . .
Grades 13-15 ($61,251 - $110,682)
Total executives/senior pay levels 1 . .
Wage pay system . . . . . . . . . . . . . .
Other pay systems . . . . . . . . . . . . .
Black . . . . . . . . . . . . . . . . . . . . . . . .
General schedule and related . . . . . .
Grades 1-4 ($15,214 - $27,234) . .
Grades 5-8 ($23,442 - $41,806) . .
Grades 9-12 ($35,519 - $66,961) .
Grades 13-15 ($61,251 - $110,682)
Total executives/senior pay levels 1 . .
Wage pay system . . . . . . . . . . . . . .
Other pay systems . . . . . . . . . . . . .
Hispanic . . . . . . . . . . . . . . . . . . . . . .
General schedule and related . . . . . .
Grades 1-4 ($15,214 - $27,234) . .
Grades 5-8 ($23,442 - $41,806) . . .
Grades 9-12 ($35,519 - $66,961) .
Grades 13-15 ($61,251 - $110,682)
Total executives/senior pay levels 1 . .
Wage pay system . . . . . . . . . . . . . .
Other pay systems . . . . . . . . . . . . .
American Indian, Alaska Natives,
Asians, and Pacific Islanders . . . . . . .
General schedule and related . . . . . .
Grades 1-4 ($15,214 - $27,234) . . .
Grades 5-8 ($23,442 - $41,806) . .
Grades 9-12 ($35,519 - $66,961) . .
Grades 13-15 ($61,251 - $110,682)
Total executives/senior pay levels 1 . .
Wage pay system . . . . . . . . . . . . . .
Other pay systems . . . . . . . . . . . . .
1990
1995
2000
2002
2003
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.
2,150,359
1,562,846
1,218,188
132,028
337,453
510,261
238,446
9,337
244,220
91,101
356,867
272,657
65,077
114,993
74,985
17,602
479
72,755
10,976
115,170
83,218
15,738
28,727
31,615
7,138
154
26,947
4,851
1,960,577
1,394,690
1,101,108
79,195
288,755
465,908
267,250
13,307
186,184
94,091
327,302
258,586
41,381
112,962
79,795
24,448
942
55,637
12,137
115,964
86,762
11,081
31,152
34,056
10,473
382
22,128
6,692
1,755,689
1,224,836
961,261
55,067
239,128
404,649
262,417
14,332
146,075
103,168
298,701
241,135
26,895
99,937
82,809
31,494
1,180
42,590
13,796
115,247
89,911
8,526
31,703
36,813
12,869
547
16,926
7,863
1,813,047
1,255,941
973,957
55,005
237,807
405,583
275,562
15,428
138,785
127,771
306,128
243,884
23,841
97,731
86,619
35,693
1,207
39,354
21,683
124,868
96,333
8,314
34,201
39,310
14,508
594
16,017
11,924
1,832,626
1,263,595
972,094
51,514
234,637
405,376
280,567
15,787
133,334
142,380
310,622
243,236
21,857
96,159
87,633
37,587
1,247
38,038
28,101
130,492
99,118
8,053
34,808
40,998
15,259
631
15,412
15,331
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
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.
.
.
.
.
.
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.
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.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
115,476
81,499
15,286
24,960
31,346
9,907
148
24,927
8,902
122,621
86,768
11,854
26,580
33,810
14,524
331
21,553
13,969
116,905
86,074
9,340
25,691
33,167
17,876
504
17,613
12,714
126,110
92,402
9,568
27,479
35,054
20,301
626
17,439
15,643
127,917
92,828
8,868
27,060
35,546
21,354
682
16,379
18,028
1
General schedule pay rates and Senior Pay Levels effective as of January 1999.
Source: Office of Personnel Management, Central Personnel Data File.
Table 486. Federal General Schedule Employee Pay Increases: 1980 to 2005
[Percent change from prior year shown, except 1980, change from 1979. Represents legislated pay increases. For some years
data based on range. For details see source]
Date
1980
1985
1990
1991
1992
1993
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Pay increase
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9.1
3.5
3.6
4.1
4.2
3.7
Date
1994
1995
1996
1997
1998
1999
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
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.
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.
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.
.
.
.
.
.
.
.
.
.
Pay increase
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
2.0
2.0
2.3
2.3
3.1
Date
2000
2001
2002
2003
2004
2005
.
.
.
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.
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.
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.
.
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.
.
.
.
.
.
Pay increase
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
3.8
2.7
3.6
3.1
2.7
2.5
- Represents zero.
Source: U.S. Office of Personnel Management, Pay Structure of the Federal Civil Service, annual.
Table 487. Turnover Data for the Executive Branch—All Areas: 1990 to 2003
[Turnover data exclude Legislative and Judicial branches, U.S. Postal Service, Postal Rate Commission]
Accessions
1
Separations
Total employment
Year
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2
.
.
.
.
.
.
.
.
.
.
2
.
..
..
..
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
Total
New hires
Total
Quits
Average
Change from
prior year
Percent
change
819,554
495,123
430,021
382,399
317,509
345,166
266,473
283,517
320,830
423,500
1,168,783
308,877
316,941
508,160
716,066
351,112
290,883
253,374
219,026
222,025
199,463
208,725
242,637
346,988
1,092,888
233,034
242,410
254,030
799,237
515,673
446,126
423,830
398,134
457,246
356,566
333,431
321,292
372,778
1,027,653
301,659
280,714
461,171
165,099
134,175
129,167
127,140
111,096
91,909
80,922
81,574
84,124
129,196
801,684
82,495
55,167
53,187
2,348,458
2,224,389
2,238,635
2,189,416
2,114,387
2,037,890
1,960,892
1,895,295
1,855,112
1,846,170
1,946,684
1,783,239
1,805,627
1,875,695
114,477
-124,069
14,246
-49,219
-75,029
-76,542
-76,953
-65,597
-40,183
-8,942
100,514
-163,445
22,388
70,068
5.1
-5.3
0.6
-2.2
-3.4
-3.6
-3.8
-3.3
-2.1
-0.5
5.4
-8.4
1.3
3.9
1
Accessions are employees who have been added to federal employment; these would include temporary and permanent
new hires and those who returned to duty. 2 Includes hiring for census enumerators.
Source: U.S. Office of Personnel Management, Federal Civilian Workforce Statistics— Employment and Trends, bimonthly.
Also in The Fact Book, Federal Civilian Workforce Statistics, annual. See also <http://www.opm.gov/feddata/03factbk.pdf>
(released April 2002).
332
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
Table 488. Federal Land and Buildings Owned and Leased: 1990 to 2004
[For years ending September 30. Covers federal real property throughout the world, except as noted. Cost of land figures represent total cost of property owned in year shown. For further details, see source. For data on Federal land by state, see Table 348]
Item
Unit
Federally-owned:
Land, worldwide. . . . . . .
United States . . . . . . .
Buildings 1 . . . . . . . . . .
United States . . . . . . .
Buildings, floor area 1 . . .
United States . . . . . . .
Costs. . . . . . . . . . . . . .
Land . . . . . . . . . . . .
Buildings . . . . . . . . . .
Structures and facilities
Federally-leased:
Land, worldwide. . . . . . .
United States . . . . . . .
Buildings 1 . . . . . . . . . .
United States . . . . . . .
Buildings, floor area 1 . . .
United States . . . . . . .
Annual rental . . . . . . . .
United States . . . . . . .
NA Not available.
1
1990
1995
2000
2002
2003
2004
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
1,000 acres
1,000 acres
1,000 . . . .
1,000 . . . .
Mil. sq./ft.. .
Mil. sq./ft.. .
Mil. dol. . . .
Mil. dol. . . .
Mil. dol. . . .
Mil. dol. . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
650,014
649,802
(NA)
446
(NA)
2,859
187,865
(NA)
(NA)
(NA)
549,670
549,474
(NA)
424
(NA)
2,793
199,387
18,972
113,018
67,398
635,824
635,355
435
430
3,003
2,968
260,069
21,008
139,291
99,770
675,864
674,100
446
441
3,009
2,975
334,708
53,930
174,929
105,849
673,207
671,759
437
433
3,066
3,032
312,415
(NA)
(NA)
(NA)
654,719
653,299
416
411
2,875
2,840
331,451
(NA)
(NA)
(NA)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1,000 acres
1,000 acres
1,000 . . . .
1,000 . . . .
Mil. sq./ft.. .
Mil. sq./ft.. .
Mil. dol. . . .
Mil. dol. . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
994
938
(NA)
47
(NA)
234
2,590
2,125
1,385
1,351
(NA)
78
(NA)
275
3,633
3,174
1,670
1,611
84
73
347
313
3,394
2,931
894
842
57
46
374
339
5,111
4,588
373
309
54
42
370
334
6,135
5,656
2,453
2,391
58
45
381
344
6,702
6,179
Excludes data for Department of Defense military functions outside of the United States.
Source: U.S. General Services Administration, Summary Report on Real Property Owned by the United States Throughout the
World, annual; and Summary Report of Real Property Leased by the United States Throughout the World, 2004. See also
<http://www.gsa.gov>.
Table 489. Federally-Owned Property in the United States by State: 2004
[As of September 30. For data on federal land by state, see Table 348]
State
U.S. . . .
AL .
AK .
AZ .
AR .
CA .
CO.
CT .
DE .
DC .
FL .
GA .
HI .
ID .
IL. .
IN .
IA .
KS .
KY .
LA .
ME.
MD.
MA.
MI .
MN.
MS.
1
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
Number of
owned
buildings 1
Ownedbuilding area
(mil. sq. ft.)
Leasedbuilding area
(mil. sq. ft.)
411,406
2,839.9
343.7
8,142
9,283
13,869
4,803
54,463
9,226
2,054
896
1,596
13,640
12,216
13,642
6,822
6,754
4,827
2,326
6,059
6,180
5,329
2,024
9,882
4,268
5,520
3,078
5,470
52.7
55.1
53.7
21.6
344.3
60.5
15.4
7.5
66.6
110.0
111.5
74.6
18.1
76.2
33.0
12.4
42.8
52.0
41.4
13.4
110.5
35.0
31.3
19.7
34.1
5.4
2.3
4.9
2.8
27.5
7.4
1.8
0.5
22.3
16.1
18.5
1.2
2.1
8.3
4.6
3.2
3.5
4.2
4.3
1.3
22.4
5.7
7.0
3.3
2.9
State
MO
MT .
NE .
NV .
NH .
NJ .
NM.
NY .
NC .
ND .
OH.
OK .
OR.
PA .
RI .
SC .
SD .
TN .
TX .
UT .
VT .
VA .
WA
WV
WI .
WY
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Number of
owned
buildings 1
Ownedbuilding area
(mil. sq. ft.)
Leasedbuilding area
(mil. sq. ft.)
6,689
6,944
3,281
7,527
735
5,461
14,190
10,808
14,499
3,374
5,135
8,990
8,690
7,227
1,321
8,098
3,159
7,063
23,548
7,390
535
17,532
14,839
1,878
4,896
5,228
50.6
15.7
18.9
32.9
3.4
46.7
61.1
100.9
87.0
20.3
70.1
57.0
23.1
77.4
12.7
61.5
17.4
68.7
198.5
31.0
2.6
152.1
86.9
15.4
21.9
12.6
8.4
2.4
2.2
1.8
1.2
9.6
3.1
15.2
6.7
1.1
8.5
7.5
4.1
11.9
0.8
3.0
1.5
4.9
18.7
3.5
1.3
28.0
6.4
3.2
4.5
0.9
Excludes data for Department of Defense military functions outside of the United States.
Source: U.S. General Services Administration, Summary Report of Real Property Owned by the United States Throughout the
World, 2004. See also <http://www.gsa.gov/>.
Federal Government Finances and Employment
U.S. Census Bureau, Statistical Abstract of the United States: 2006
333