14-Dec-15
2013 Individual Income Tax, All Returns: Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Size of adjusted gross income
Total
All returns
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
147,351,299
2,113,013
10,608,111
12,030,388
12,503,345
11,621,535
10,125,285
8,809,515
14,473,606
11,279,394
19,229,309
12,574,107
16,425,446
4,488,110
724,251
156,269
64,235
91,128
21,412
12,839
94,532,494
6,231
259,679
1,826,829
4,682,558
5,296,828
5,456,047
5,155,731
10,249,791
9,408,699
18,003,354
12,322,770
16,318,248
4,477,599
722,903
345,225
52,818,806
48,104,147
4,252
44,574
68,414
2,702,555
2,494,114
3,671,069
3,980,755
5,927,320
4,707,218
8,205,227
5,824,557
7,842,066
1,919,117
457,798
109,165
47,461
69,729
17,531
11,224
33,061,077
2,303
38,720
50,465
1,073,570
768,334
1,165,391
1,316,820
2,369,920
3,037,936
7,178,028
5,650,357
7,785,896
1,911,971
456,755
254,611
15,043,071
Foreign tax credit
Amount
74,614,383
14,955
1,492
3,071
373,842
802,447
1,655,648
2,538,002
5,977,930
5,612,871
12,675,072
10,130,457
12,713,318
4,541,157
4,382,749
2,071,737
1,224,133
3,348,075
1,781,857
4,765,570
59,018,749
8,587
1,217
1,871
110,537
153,949
250,988
447,767
2,228,804
3,033,227
10,135,396
9,452,816
12,088,254
4,092,221
4,179,885
12,833,231
15,595,634
Number of
returns
7,487,567
61
41,339
48,415
67,468
107,797
129,314
155,785
346,761
388,701
1,030,986
1,032,722
2,214,350
1,327,381
371,480
93,970
41,715
62,706
16,134
10,483
7,232,829
**
** 37,496
47,422
55,851
81,962
100,359
130,036
309,277
356,442
987,338
1,018,556
2,192,473
1,320,649
370,452
224,516
254,738
Amount
20,237,697
12
955
1,568
3,393
9,745
24,187
23,597
73,975
121,140
258,888
245,875
1,534,035
3,433,597
3,699,920
1,673,953
975,330
2,675,457
1,452,402
4,029,667
18,606,711
**
** 809
1,564
2,696
2,823
5,665
12,365
46,069
45,703
142,243
214,865
1,181,850
2,993,939
3,497,948
10,458,173
1,630,986
Child care
credit
Number of
returns
6,315,706
* 13
0
0
* 9,000
136,371
291,460
366,561
720,327
549,021
1,081,994
981,972
1,662,206
451,765
51,784
6,908
2,706
2,858
553
207
4,389,335
*6
0
0
0
0
* 1,201
* 1,002
130,618
260,670
876,333
944,817
1,658,015
451,673
51,774
13,227
1,926,371
Nonrefundable education credit
Amount
3,458,946
* 17
0
0
* 1,184
28,451
108,142
196,561
453,012
300,920
586,649
539,384
957,601
246,037
32,348
4,521
1,695
1,911
367
145
2,388,445
* 13
0
0
0
0
* 293
* 488
69,653
121,155
441,919
513,765
954,178
245,997
32,346
8,639
1,070,501
Number of
returns
10,196,811
932
0
* 1,991
729,359
774,029
815,382
744,819
1,261,224
1,045,465
1,768,373
1,295,832
1,759,404
0
0
0
0
0
0
0
6,262,065
400
0
0
62,856
159,680
223,474
253,395
596,199
585,052
1,412,091
1,222,420
1,746,497
0
0
0
3,934,746
Amount
10,645,809
1,399
0
* 140
158,548
429,180
639,965
648,549
1,252,162
1,163,044
2,153,751
1,646,580
2,552,490
0
0
0
0
0
0
0
7,232,379
1,150
0
0
9,293
46,556
108,467
196,416
606,971
603,427
1,625,969
1,504,272
2,529,857
0
0
0
3,413,430
14-Dec-15
Size of adjusted gross income
Retirement savings
contribution credit
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
7,411,730
480
* 233
* 1,030
314,025
650,568
1,195,981
1,442,927
1,441,489
1,285,616
1,079,379
0
0
0
0
0
0
0
0
0
4,730,495
473
* 233
* 37
140,374
479,160
817,006
885,825
621,554
886,390
899,442
0
0
0
0
0
2,681,235
Amount
1,316,999
324
* 133
* 324
51,379
128,940
166,762
257,278
341,144
187,695
183,020
0
0
0
0
0
0
0
0
0
722,976
324
* 133
* 45
17,077
80,275
78,942
113,454
146,872
131,433
154,420
0
0
0
0
0
594,023
Child tax credit
Number of
returns
22,563,277
** 2,787
**
*3
46,282
692,658
1,271,829
1,703,905
3,351,008
2,832,129
5,280,105
3,836,835
3,544,335
1,401
0
0
0
0
0
0
13,906,199
** 1,654
**
**
* 105
*6
9,393
43,280
718,146
1,483,941
4,424,879
3,702,268
3,521,135
* 1,392
0
0
8,657,078
Amount
27,233,304
** 3,722
**
*6
3,006
136,201
511,320
998,907
2,824,446
3,299,337
8,143,089
6,422,133
4,890,295
842
0
0
0
0
0
0
20,134,644
** 2,755
**
**
* 105
* 19
11,403
43,359
737,058
1,744,865
6,642,977
6,114,477
4,836,794
* 832
0
0
7,098,660
Residential energy
credits
Number of
returns
3,036,039
** 164
0
**
18,458
29,900
66,234
102,902
237,615
259,442
656,123
579,845
845,126
204,234
** 35,995
**
**
**
**
**
2,765,362
120
0
0
8,484
18,921
43,944
72,330
179,646
210,994
592,567
564,697
833,634
204,033
** 35,992
**
270,677
Amount
1,613,800
** 623
0
**
2,767
5,726
14,769
26,693
81,905
96,927
239,308
262,457
522,308
238,354
** 121,963
**
**
**
**
**
1,381,743
104
0
0
1,040
3,180
9,704
17,053
58,203
67,651
181,814
207,005
478,488
235,698
** 121,805
**
232,057
General business
credit
Number of
returns
462,100
486
** 3,017
**
**
* 2,608
* 2,866
* 4,486
8,651
9,264
47,979
43,202
131,173
103,297
** 105,071
**
**
**
**
**
425,812
292
** 2,011
**
**
0
* 547
* 2,983
6,397
5,902
37,692
37,220
124,756
102,954
** 105,058
**
36,287
Amount
3,064,587
7,773
** 261
**
**
* 1,250
* 2,120
* 1,440
7,480
11,511
63,391
84,671
331,502
419,485
** 2,133,704
**
**
**
**
**
2,910,894
3,269
** 140
**
**
0
* 455
* 327
2,212
3,460
35,513
53,432
263,920
414,782
** 2,133,383
**
153,693
Prior year minimum
tax credit
Number of
returns
322,422
*3
** 994
0
**
* 1,997
* 429
* 2,335
6,177
3,347
11,328
18,417
111,405
71,782
64,830
15,933
4,969
6,254
1,349
874
306,340
**
** 994
0
0
* 1,997
* 29
* 1,327
** 4,717
**
7,719
15,424
108,308
71,627
64,823
29,375
16,081
Amount
1,004,548
* 120
** 82
0
**
* 697
* 72
* 2,672
8,322
3,231
18,759
21,281
145,527
110,598
183,517
116,803
49,447
112,810
82,720
147,889
970,031
**
** 198
0
0
* 697
* 16
* 176
** 7,218
**
9,752
14,848
135,547
109,426
182,990
509,163
34,517
14-Dec-15
Tax credits
Adoption credit
Credit for elderly and disabled
Size of adjusted gross income
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
55,036
*3
0
0
0
0
0
* 993
* 3,989
10,988
15,193
12,258
10,866
730
0
*8
*8
0
0
0
11,207
0
0
0
0
0
0
0
0
* 1,008
* 4,019
* 3,011
* 2,438
* 715
0
* 16
43,829
Amount
229,567
*1
0
0
0
0
0
* 857
* 3,047
14,589
43,722
66,952
93,161
7,053
0
* 92
* 94
0
0
0
60,006
0
0
0
0
0
0
0
0
* 1,905
* 10,155
* 15,035
* 26,001
* 6,725
0
* 186
169,561
Number of
returns
76,856
262
* 1,013
* 4,963
35,771
32,529
* 2,319
0
0
0
0
0
0
0
0
0
0
0
0
0
36,708
201
*8
0
* 8,941
26,565
* 993
0
0
0
0
0
0
0
0
0
40,148
Amount
9,493
202
* 33
* 602
5,635
2,902
* 120
0
0
0
0
0
0
0
0
0
0
0
0
0
4,728
158
*3
0
* 1,997
2,563
*6
0
0
0
0
0
0
0
0
0
4,766
Alternative motor
vehicle credit
Number of
returns
3,994
0
0
0
0
0
0
0
**
0
** 2,004
**
** 1,685
**
* 185
* 25
* 17
50
18
*9
1,985
0
0
0
0
0
0
0
0
0
0
0
** 1,681
**
* 185
119
* 2,009
Qualified electric vehicle credit
Amount
12,568
0
0
0
0
0
0
0
**
0
** 5,350
**
** 4,883
**
* 1,473
* 183
* 101
375
135
* 68
7,184
0
0
0
0
0
0
0
0
0
0
0
** 4,853
**
* 1,473
859
* 5,384
Number of
returns
* 308
0
0
0
0
0
0
0
0
0
0
0
* 303
0
0
0
0
** 5
**
**
* 308
0
0
0
0
0
0
0
0
0
0
0
* 303
0
0
*5
0
Amount
* 760
0
0
0
0
0
0
0
0
0
0
0
* 757
0
0
0
0
** 3
**
**
* 760
0
0
0
0
0
0
0
0
0
0
0
* 757
0
0
*3
0
Alternative fuel vehicle refueling
property credit
Number of
returns
13,389
0
0
* 993
* 998
0
0
0
* 993
* 2,055
* 2,021
* 3,338
* 1,735
* 647
* 355
* 117
* 52
60
* 19
*7
13,389
0
0
* 993
* 998
0
0
0
* 993
* 2,055
* 2,021
* 3,338
* 1,735
* 647
* 355
255
0
Amount
6,583
0
0
* 223
* 150
0
0
0
* 993
* 1,195
* 1,128
* 1,404
* 1,062
* 169
* 92
* 95
* 27
28
* 13
*5
6,583
0
0
* 223
* 150
0
0
0
* 993
* 1,195
* 1,128
* 1,404
* 1,062
* 169
* 92
168
0
14-Dec-15
Qualified plug-in electric vehicle credit
Mortgage interest credit
Size of adjusted gross income
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
43,009
** 32
0
0
**
0
* 933
0
* 993
* 995
5,250
* 4,026
10,827
** 19,954
**
**
**
**
**
**
37,773
** 23
0
0
**
0
0
0
0
**
* 4,074
* 2,970
10,789
** 19,919
**
**
5,236
Amount
231,050
** 207
0
0
**
0
* 1,026
0
* 1,559
* 1,015
13,535
* 25,907
65,120
** 122,681
**
**
**
**
**
**
216,363
** 159
0
0
**
0
0
0
0
**
* 10,184
* 18,546
64,964
** 122,510
**
**
14,687
Number of
returns
58,410
0
0
0
0
0
* 2,981
* 2,986
* 8,977
10,053
** 33,410
**
**
**
0
0
0
*3
0
0
46,412
0
0
0
0
0
0
* 1,001
* 6,960
* 8,050
** 30,399
**
**
**
0
*3
11,998
Amount
73,709
0
0
0
0
0
* 2,362
* 2,182
* 7,768
11,408
** 49,986
**
**
**
0
0
0
*3
0
0
58,066
0
0
0
0
0
0
* 1,024
* 5,751
* 6,073
** 45,214
**
**
**
0
*3
15,643
Refundable credits used to ofset income tax before credits
Other tax
credits
Number of
returns
3,649
0
0
0
0
0
0
0
**
0
**
**
** 3,095
**
336
* 71
* 39
73
*9
26
3,644
0
0
0
0
0
0
0
**
0
**
**
** 3,090
**
336
218
*5
Earned income credit used to offset
income tax before credits
Total [1]
Amount
19,289
0
0
0
0
0
0
0
**
0
**
**
** 6,020
**
2,767
* 1,943
* 787
2,853
* 115
4,803
19,094
0
0
0
0
0
0
0
**
0
**
**
** 5,826
**
2,767
10,501
* 195
Number of
returns
9,373,508
404
0
* 9,009
1,609,755
270,242
477,350
773,765
1,765,198
757,569
1,172,775
904,549
** 1,631,321
**
929
222
124
176
65
54
6,160,674
388
0
0
855,846
75,930
103,813
111,767
916,529
542,910
1,049,360
876,751
** 1,625,819
**
929
633
3,212,834
Amount
Number of
returns
5,456,000
4,240,719
761
* 22
0
0
* 174 * 5,000
147,634
1,571,820
59,355
159,434
184,805
243,892
379,267
536,218
921,196
1,388,846
400,859
333,470
942,205
* 2,017
792,157
0
** 1,611,590
0
**
0
998
0
1,397
0
119
0
1,495
0
9,458
0
2,531
0
4,298,162
1,684,951
744
* 13
0
0
0
0
78,064
840,879
17,835
0
36,036
* 1,997
63,107
11,969
548,733
612,546
305,421
216,540
* 1,008
860,893
773,516
0
** 1,606,993
0
**
0
998
0
5,821
0
1,157,838
2,555,768
Amount
1,294,144
* 15
0
* 59
142,423
36,010
120,032
247,868
649,870
97,669
* 199
0
0
0
0
0
0
0
0
0
466,919
* 12
0
0
76,160
0
* 103
11,594
317,949
60,912
* 189
0
0
0
0
0
827,225
14-Dec-15
Size of adjusted gross income
American opportunity credit used to offset Regulated investment company credit used
income tax before credits
to offset income tax before credits
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
Amount
Number of
returns
Amount
Health insurance tax credit
used to offset all other taxes
Number of
returns
Amount
4,999,738
4,019,698
7,100
28,847
11,679
28,068
377
736
**
**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,950
2,032
0
0
0
0
91,766
16,003
0
0
0
0
209,490
55,309
** 994
** 917
0
0
225,573
125,980
0
0
* 1,005
* 721
374,874
249,956
0
0
* 1,979
* 3,170
424,392
287,226
* 1,008
* 2,072
* 1,980
* 1,308
1,142,673
916,695
** 4,262
** 13,146
* 3,328
* 8,741
886,802
785,408
**
**
* 1,000
* 545
1,617,842
1,580,352
**
**
* 2,200
* 12,348
0
0
**
**
* 144
* 1,206
0
0
377
414
* 40
* 16
0
0
147
1,313
0
0
0
0
88
71
0
0
0
0
136
911
** 4
** 13
0
0
46
9,344
**
**
0
0
44
660
0
0
4,324,723
3,716,837
6,097
16,717
7,397
23,719
368
727
**
**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11,982
853
0
0
0
0
56,888
10,493
0
0
0
0
77,847
26,469
** 994
** 917
0
0
88,829
46,815
0
0
0
0
282,557
213,989
0
0
* 996
* 2,380
312,335
233,915
* 1,008
* 2,072
* 995
* 1,158
1,022,571
841,053
** 3,265
** 10,188
* 2,018
* 6,053
859,004
766,767
**
**
* 1,000
* 545
1,612,340
1,575,756
**
**
* 2,200
* 12,348
0
0
**
**
* 144
* 1,206
0
0
377
414
* 40
* 16
0
0
454
3,125
*4
* 13
675,015
302,861
* 1,003
* 12,131
* 4,282
* 4,349
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Includes prior-year returns with the making work pay credit, first-time homebuyer credit and refundable adoption credit.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2015
27-Jan-15
2012 Individual Income Tax, All Returns: Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Size of adjusted gross income
Total
All returns
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
144,928,472
2,128,548
10,378,183
11,958,135
12,632,192
11,615,578
10,168,630
8,734,480
14,451,152
10,873,672
18,985,371
12,103,891
15,646,648
1,806,561
2,347,551
705,029
169,413
71,874
106,711
27,167
17,685
93,109,721
6,708
260,338
2,033,853
5,025,180
5,299,487
5,388,034
5,179,401
10,288,411
9,160,454
17,797,395
11,885,774
15,552,998
4,138,375
702,156
391,157
51,818,751
47,359,402
4,109
40,805
184,494
2,646,289
2,530,432
3,777,722
3,836,846
6,040,516
4,509,289
8,129,087
5,702,914
7,465,708
708,500
1,080,777
419,554
115,197
51,288
79,484
21,456
14,934
32,351,457
2,476
34,507
35,337
1,133,402
789,646
1,121,608
1,215,861
2,491,285
2,989,387
7,111,114
5,537,175
7,412,413
1,778,933
417,298
281,017
15,007,945
Foreign tax credit
Amount
72,927,936
18,767
1,198
4,423
411,882
837,393
1,739,970
2,574,741
6,053,254
5,421,633
12,686,898
10,249,278
12,323,482
1,105,612
3,516,574
3,734,185
1,809,899
1,122,093
3,034,261
1,594,049
4,688,343
56,363,784
8,905
854
2,203
124,249
148,256
255,605
504,268
2,264,974
3,099,217
10,150,271
9,577,091
11,681,157
3,960,100
3,334,687
11,251,946
16,564,152
Number of
returns
7,096,246
*9
38,519
33,433
70,226
104,897
135,407
154,447
346,705
374,056
1,012,218
986,384
2,012,987
434,743
799,192
346,297
97,614
44,650
71,016
19,616
13,832
6,809,715
*3
33,504
32,344
53,588
88,686
109,024
124,402
299,363
342,721
959,215
961,221
1,991,850
1,224,238
344,140
245,415
286,532
Amount
19,115,247
* 12
996
2,122
6,066
9,815
8,907
25,496
84,359
71,144
285,895
265,211
1,344,976
744,279
2,840,793
3,185,213
1,526,549
910,341
2,508,500
1,279,996
4,014,578
16,362,774
* 11
813
2,108
2,929
3,710
4,282
10,912
34,019
27,416
125,479
167,030
978,179
2,949,706
2,796,988
9,259,192
2,752,473
Child care
credit
Number of
returns
6,339,717
*8
0
0
* 7,975
151,891
343,928
370,395
734,638
543,835
1,111,901
1,005,387
1,609,591
195,944
202,784
45,852
9,163
2,496
3,030
596
304
4,348,747
**
0
0
0
* 1,992
* 1,004
** 1,201
153,497
264,911
892,439
967,318
1,606,442
398,549
45,816
15,580
1,990,970
Nonrefundable education credit
Amount
3,411,987
*4
0
0
* 925
33,121
139,618
207,668
447,229
288,087
592,988
558,283
895,363
99,369
110,919
28,279
5,944
1,594
2,002
381
214
2,323,806
**
0
0
0
* 246
* 904
** 128
79,760
120,634
449,176
530,175
894,165
210,219
28,267
10,133
1,088,181
Number of
returns
10,079,053
676
0
37,821
714,543
729,326
802,406
721,150
1,265,918
1,004,599
1,723,582
1,359,934
1,719,096
0
0
0
0
0
0
0
0
6,259,547
579
0
0
59,639
128,494
222,271
274,882
612,148
596,007
1,363,469
1,296,524
1,705,533
0
0
0
3,819,506
Amount
10,522,539
1,036
0
567
181,747
431,519
636,135
612,674
1,228,560
1,121,282
2,089,659
1,718,087
2,501,273
0
0
0
0
0
0
0
0
7,170,223
952
0
0
8,627
37,543
104,708
207,874
580,990
618,107
1,545,165
1,597,762
2,468,496
0
0
0
3,352,317
27-Jan-15
Size of adjusted gross income
Retirement savings
contribution credit
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
6,925,814
1,046
* 12
13,920
301,082
666,883
1,118,526
1,248,448
1,457,434
1,171,356
947,108
0
0
0
0
0
0
0
0
0
0
4,344,976
790
*6
0
164,038
495,251
740,873
714,684
655,347
786,205
787,782
0
0
0
0
0
2,580,838
Amount
1,202,908
713
*9
207
51,781
118,893
168,019
217,650
323,113
170,300
152,224
0
0
0
0
0
0
0
0
0
0
666,728
589
*6
0
21,346
73,987
74,794
99,908
148,429
118,349
129,320
0
0
0
0
0
536,180
Child tax credit
Number of
returns
22,889,677
2,143
* 278
* 2,000
60,862
716,388
1,415,508
1,749,514
3,476,877
2,780,257
5,352,490
3,808,154
3,523,358
1,846
0
0
0
0
0
0
0
14,136,238
1,109
0
0
* 46
* 996
19,973
46,445
816,370
1,539,502
4,518,895
3,690,707
3,500,354
1,841
0
0
8,753,439
Amount
27,726,578
3,287
* 16
* 145
4,536
161,419
565,820
1,034,330
3,014,940
3,291,906
8,282,366
6,486,245
4,880,299
1,269
0
0
0
0
0
0
0
20,623,756
2,133
0
0
* 92
* 999
19,980
46,493
829,391
1,851,672
6,859,932
6,192,582
4,819,217
1,265
0
0
7,102,822
Residential energy
credits
Number of
returns
2,225,307
100
0
0
17,959
31,002
41,772
71,097
180,223
187,926
462,355
405,243
630,938
82,793
83,931
21,153
4,185
1,705
2,172
482
271
2,054,516
24
0
0
* 8,990
25,983
26,149
48,188
149,443
152,391
421,613
399,233
626,137
166,443
21,128
8,794
170,791
Amount
1,266,559
1,011
0
0
3,264
5,609
11,491
23,398
59,468
62,939
196,658
154,298
434,473
90,519
118,796
36,900
19,535
12,578
17,708
7,424
10,491
1,072,694
572
0
0
* 1,673
4,674
5,345
9,621
40,469
38,985
137,850
140,908
385,454
204,597
35,878
66,669
193,865
General business
credit
Number of
returns
466,097
667
* 994
* 1,987
* 1,997
* 2,658
7,307
4,746
10,944
9,217
57,612
39,820
137,140
34,393
57,702
42,155
18,288
9,972
17,780
5,728
4,990
424,143
426
* 994
* 1,987
* 994
* 1,130
* 5,000
* 3,062
5,719
4,914
44,194
35,498
129,952
91,430
42,116
56,728
41,954
Prior year minimum
tax credit
Amount
2,580,523
9,133
* 31
* 81
* 852
* 1,112
2,971
2,237
10,079
15,125
85,841
71,956
320,271
73,181
246,898
309,481
184,814
138,724
380,753
224,592
502,390
2,412,353
2,397
* 31
* 81
* 639
* 154
* 2,146
* 1,215
5,260
5,835
42,148
46,736
263,990
306,141
308,398
1,427,181
168,170
Number of
returns
262,061
**
* 999
0
* 1,040
* 999
* 1,312
** 195
8,312
2,692
15,449
27,232
106,455
36,445
13,888
22,157
11,914
4,755
6,015
1,380
823
240,215
**
0
0
* 1,040
* 999
* 1,005
** 42
4,063
* 2,338
9,577
21,480
102,647
50,023
22,127
24,874
21,847
Amount
683,888
**
* 141
0
* 156
* 40
* 139
** 40
9,323
1,532
22,522
19,583
154,502
31,243
44,937
70,399
48,754
38,696
85,642
57,166
99,072
633,019
**
0
0
* 156
* 40
* 52
** 18
3,478
* 728
11,779
10,567
140,684
71,677
69,108
324,732
50,869
27-Jan-15
Tax credits
Adoption credit
Credit for elderly and disabled
Size of adjusted gross income
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
30,485
**
0
0
0
0
0
0
* 2,992
* 2,009
** 6,189
* 8,004
10,083
* 1,208
0
0
0
0
0
0
0
11,850
**
0
0
0
0
0
0
0
0
** 1,149
* 2,021
7,475
* 1,204
0
0
18,635
Amount
169,444
**
0
0
0
0
0
0
* 6,094
* 3,391
** 19,418
* 41,523
89,694
* 9,325
0
0
0
0
0
0
0
77,075
**
0
0
0
0
0
0
0
0
** 2,088
* 4,203
61,512
* 9,272
0
0
92,369
Number of
returns
67,430
182
0
* 999
43,229
17,885
* 5,135
0
0
0
0
0
0
0
0
0
0
0
0
0
0
33,417
167
0
0
12,229
16,886
* 4,136
0
0
0
0
0
0
0
0
0
34,012
Amount
9,406
128
0
* 74
6,763
2,183
* 258
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,804
120
0
0
2,500
1,995
* 189
0
0
0
0
0
0
0
0
0
4,602
Alternative motor
vehicle credit
Number of
returns
7,241
**
0
0
0
0
* 993
** 994
* 960
0
** 4,105
0
**
**
**
* 136
0
* 33
* 10
*7
*4
4,282
**
0
0
0
0
0
** 994
0
0
** 3,099
0
**
**
* 136
54
* 2,958
Qualified electric vehicle credit
Amount
20,177
**
0
0
0
0
* 1,588
** 392
* 402
0
** 16,401
0
**
**
**
* 1,020
0
* 208
* 73
* 68
* 24
11,089
**
0
0
0
0
0
** 392
0
0
** 9,305
0
**
**
* 1,020
373
* 9,087
Number of
returns
1,958
0
0
0
0
0
0
0
0
0
0
* 1,007
* 299
* 299
* 137
* 108
* 56
* 25
*9
* 12
*6
** 1,958
0
0
0
0
0
0
0
0
0
0
** 1,007
** 299
** 436
** 108
** 108
**
Amount
4,872
0
0
0
0
0
0
0
0
0
0
* 2,517
* 745
* 748
* 342
* 271
* 141
* 53
* 23
* 23
* 11
** 4,872
0
0
0
0
0
0
0
0
0
0
** 2,517
** 745
** 1,090
** 271
** 251
**
Alternative fuel vehicle refueling
property credit
Number of
returns
8,104
0
0
0
0
* 994
* 999
0
0
0
* 3,049
* 1,008
* 1,338
* 600
0
0
* 39
* 16
* 40
* 14
*6
7,095
0
0
0
0
* 994
* 999
0
0
0
* 2,040
* 1,008
* 1,338
* 600
0
115
* 1,008
Amount
8,183
0
0
0
0
* 68
* 300
0
0
0
* 4,904
* 2,295
* 456
* 103
0
0
* 10
* 11
* 26
*8
*3
5,916
0
0
0
0
* 68
* 300
0
0
0
* 2,637
* 2,295
* 456
* 103
0
58
* 2,267
27-Jan-15
Qualified plug-in electric vehicle credit
Mortgage interest credit
Size of adjusted gross income
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
25,061
*8
0
0
0
0
0
0
0
0
* 4,029
* 3,657
8,465
** 7,589
**
**
499
215
328
150
120
** 25,061
** 8
0
0
0
0
0
0
0
0
** 4,029
** 3,657
** 8,465
** 7,589
**
** 1,312
**
Amount
139,027
* 56
0
0
0
0
0
0
0
0
* 18,775
* 21,967
47,544
** 41,686
**
**
3,363
1,408
2,282
1,044
903
** 139,027
** 56
0
0
0
0
0
0
0
0
** 18,775
** 21,967
** 47,544
** 41,686
**
** 9,000
**
Number of
returns
46,653
0
0
0
0
* 2,000
*3
* 4,986
* 4,995
* 6,312
15,065
** 13,291
**
**
**
0
0
0
0
0
0
32,585
0
0
0
0
* 1,001
0
* 2,988
* 2,991
* 2,295
11,038
** 12,271
**
**
0
0
14,068
Amount
65,306
0
0
0
0
* 1,309
*1
* 2,627
* 6,266
* 6,190
24,075
** 24,838
**
**
**
0
0
0
0
0
0
36,653
0
0
0
0
* 271
0
* 897
* 3,675
* 1,532
12,343
** 17,933
**
**
0
0
28,652
Other tax
credits
Number of
returns
5,642
**
0
0
0
0
0
0
* 999
* 1,326
* 144
**
** 2,068
** 857
**
**
* 48
* 35
122
17
24
4,635
**
0
0
0
0
0
0
0
* 1,326
* 144
0
** 2,064
** 853
**
246
* 1,007
Earned income credit used to offset
income tax before credits
Total [1]
Amount
35,547
**
0
0
0
0
0
0
* 1,355
* 46
* 21
**
** 1,879
** 2,595
**
**
* 781
* 846
7,659
3,195
17,172
33,933
**
0
0
0
0
0
0
0
* 46
* 21
0
** 1,809
** 2,405
**
29,653
* 1,615
Number of
returns
9,923,352
834
*3
94,333
1,556,845
303,385
551,346
860,734
1,793,348
751,611
1,163,852
1,007,982
1,671,070
25,060
92,022
36,931
6,238
2,425
3,571
1,036
726
6,730,336
721
*3
* 1,005
913,414
87,991
132,734
198,625
978,567
568,680
1,039,165
979,878
1,661,865
116,843
36,864
13,980
3,193,015
Amount
5,965,744
3,352
*5
1,226
155,792
72,303
204,724
448,251
862,068
389,691
903,150
882,958
1,650,609
45,445
124,590
90,705
20,008
17,634
29,594
20,153
43,486
4,815,259
2,060
*5
* 14
86,288
24,568
42,905
126,832
539,502
315,912
824,479
859,618
1,618,544
166,878
82,945
124,706
1,150,485
Number of
returns
4,152,208
* 49
0
1,473,946
163,564
260,344
571,160
1,329,425
265,392
0
0
0
0
0
0
0
0
0
0
0
1,699,173
*9
0
* 999
879,377
0
* 999
38,930
602,490
176,369
0
0
0
0
0
0
2,453,035
Amount
1,213,064
* 68
0
1,068
137,180
37,998
124,055
291,314
562,441
58,940
0
0
0
0
0
0
0
0
0
0
0
439,278
* 14
0
* 13
77,286
0
* 26
45,442
280,673
35,823
0
0
0
0
0
0
773,786
27-Jan-15
Refundable credits used to ofset income tax before credits
Size of adjusted gross income
American opportunity credit used to offset Regulated investment company credit used Refundable prior-year minimum tax credit
income tax before credits
to offset income tax before credits
used to offset income tax before credits
Number of
returns
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
Amount
Number of
returns
Amount
Number of
returns
Amount
Health insurance tax credit used to
offset income tax before credits
Number of
returns
5,058,762
4,017,534
19,262
31,750
190,851
419,495
559
605
*6
* 11
213
2,660
0
0
0
0
*3
*5
0
0
0
0
*6
*1
27,840
2,356
0
0
0
0
87,523
15,153
* 994
* 1,003
* 42
* 35
236,714
60,136
0
0
*3
* 27
243,109
136,741
0
0
0
0
413,011
255,000
* 1,992
* 2,097
0
0
439,429
300,257
* 1,083
* 337
**
**
1,065,349
841,006
* 2,011
* 2,053
** 1,310
** 7,960
943,673
841,121
* 3,316
* 103
803
997
1,601,555
1,565,159
4,924
932
25,489
42,362
0
0
** 4,936
** 25,214
** 162,981
** 365,448
0
0
**
**
**
**
0
0
**
**
**
**
0
0
**
**
**
**
0
0
**
**
**
**
0
0
**
**
**
**
0
0
**
**
**
**
0
0
**
**
**
**
4,365,502
3,711,169
18,130
27,199
187,355
381,841
555
603
*6
* 11
141
1,424
0
0
0
0
*3
*5
0
0
0
0
*6
*1
13,903
1,115
0
0
0
0
42,759
7,420
0
0
* 42
* 35
84,549
24,394
0
0
0
0
116,525
62,390
0
0
0
0
312,235
217,000
* 1,992
* 2,097
0
0
337,121
250,696
* 1,083
* 337
**
**
946,133
771,310
* 2,011
* 2,053
** 5
** 340
915,814
818,275
* 3,316
* 103
* 558
* 502
23,937
27,622
1,595,906
1,557,965
4,924
932
0
0
** 4,798
** 21,665
** 162,663
** 351,912
0
0
**
**
**
**
0
0
**
**
**
**
693,260
306,365
* 1,132
* 4,551
3,496
37,654
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Includes prior-year returns with the making work pay credit, first-time homebuyer credit and refundable adoption credit.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2014
9,755
0
0
0
0
0
0
0
* 999
* 1,343
* 1,309
* 2,026
* 3,921
0
* 147
0
*8
0
*3
0
0
9,752
0
0
0
0
0
0
0
* 999
* 1,343
* 1,306
* 2,026
* 3,921
* 147
0
* 11
*3
Amount
14,447
0
0
0
0
0
0
0
* 123
* 903
* 1,503
* 6,031
* 5,307
0
* 466
0
* 103
0
* 10
0
0
14,440
0
0
0
0
0
0
0
* 123
* 903
* 1,496
* 6,031
* 5,307
* 466
0
* 113
*7
20-Apr-14
2011 Individual Income Tax, All Returns: Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Size of adjusted gross income
Total
All returns
Number of
returns
All returns, total...................................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more.............................
Taxable returns, total...........................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more...............................
Nontaxable returns, total.....................
145,370,240
2,450,924
10,692,838
12,386,716
12,925,831
11,880,059
10,210,706
8,987,613
14,520,079
10,983,973
18,949,278
11,926,401
14,755,766
1,697,358
2,104,283
597,525
134,907
55,986
79,363
19,189
11,445
91,694,201
5,729
313,935
2,174,954
5,037,783
5,284,261
5,330,665
5,303,241
10,387,300
9,179,032
17,672,862
11,683,177
14,640,768
3,786,670
594,554
299,269
53,676,039
49,630,529
5,134
38,865
310,268
2,616,992
2,938,997
4,031,597
4,157,266
6,420,203
4,871,204
8,534,698
5,985,947
7,421,840
686,613
1,019,854
368,674
95,641
40,979
60,460
15,461
9,836
33,663,802
2,022
32,692
38,964
1,106,565
852,170
1,208,883
1,354,709
2,904,058
3,267,673
7,448,796
5,802,392
7,360,689
1,696,591
366,437
221,161
15,966,727
Amount
73,584,490
15,966
966
12,486
455,212
1,042,624
1,998,663
3,082,370
6,491,289
5,983,237
13,503,827
10,822,828
12,271,726
1,008,485
3,266,606
3,129,102
1,622,966
997,880
2,529,413
1,389,692
3,959,153
55,962,046
6,249
679
3,858
126,760
185,619
300,782
700,153
2,688,705
3,445,860
10,773,732
10,065,416
11,599,623
3,646,925
2,741,762
9,675,923
17,622,444
Child care
credit
Number of
Amount
returns
6,332,814
*3
0
0
12,971
158,518
332,392
389,413
703,719
582,170
1,155,123
1,020,184
1,560,336
183,584
184,834
37,762
6,745
2,139
2,344
388
189
4,344,565
**
0
0
0
** 1,989
* 1,005
* 4,048
145,908
285,342
941,522
991,431
1,555,522
368,262
37,738
11,799
1,988,249
3,425,529
*2
0
0
1,581
35,891
137,020
222,014
450,100
307,733
615,407
568,571
863,344
92,520
101,214
22,563
4,166
1,394
1,601
271
138
2,318,479
**
0
0
0
** 1,167
* 471
* 672
76,947
129,013
481,271
544,879
860,258
193,683
22,551
7,567
1,107,051
Child tax credit
Number of
returns
23,136,250
3,182
* 2,011
5,534
78,786
797,348
1,440,031
1,840,508
3,484,813
2,800,202
5,376,858
3,867,102
3,437,614
** 2,260
**
0
0
0
0
0
0
14,158,395
1,150
0
* 331
0
* 1,007
13,467
66,274
903,358
1,544,654
4,478,005
3,738,958
3,408,941
* 2,252
0
0
8,977,855
Amount
28,088,766
2,841
* 88
886
8,171
168,945
585,655
1,131,461
3,009,898
3,404,398
8,473,271
6,535,875
4,765,594
** 1,683
**
0
0
0
0
0
0
20,801,795
2,168
0
* 663
0
* 1,019
13,348
66,163
940,417
1,914,740
6,899,410
6,253,704
4,708,484
* 1,678
0
0
7,286,971
Education
credits
Number of
Amount
returns
12,054,606
919
* 1,055
72,701
855,877
1,049,548
1,008,156
991,513
1,594,521
1,240,708
2,005,754
1,496,119
1,737,735
0
0
0
0
0
0
0
0
7,104,784
237
0
* 993
86,238
208,461
244,023
361,971
790,293
708,635
1,569,001
1,412,836
1,722,096
0
0
0
4,949,822
12,366,511
1,045
* 13
2,298
229,245
591,101
814,537
885,750
1,564,652
1,369,941
2,462,022
1,927,417
2,518,489
0
0
0
0
0
0
0
0
8,001,062
391
0
*9
13,084
55,711
117,761
296,838
767,058
729,403
1,780,432
1,751,702
2,488,675
0
0
0
4,365,449
20-Apr-14
Tax credits
Size of adjusted gross income
Retirement savings
contribution credit
Number of
returns
All returns, total...................................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more.............................
Taxable returns, total...........................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more...............................
Nontaxable returns, total.....................
6,394,950
1,088
0
13,993
254,807
595,565
1,097,999
1,132,048
1,384,721
1,152,359
762,370
0
0
0
0
0
0
0
0
0
0
3,985,435
437
0
* 2,000
151,906
409,105
722,380
627,547
671,354
787,830
612,877
0
0
0
0
0
2,409,515
Amount
1,117,627
956
0
339
44,644
106,165
171,933
205,244
291,968
172,613
123,763
0
0
0
0
0
0
0
0
0
0
607,797
305
0
* 35
21,284
57,739
76,393
93,582
133,941
123,333
101,185
0
0
0
0
0
509,830
Residential energy
credits
Number of
returns
3,642,988
433
0
* 993
35,975
54,704
96,754
133,210
319,523
334,317
810,000
660,304
941,193
105,711
116,224
23,625
5,011
1,936
2,274
560
240
3,292,778
313
0
* 993
18,145
35,707
62,419
85,950
249,289
277,014
737,543
636,701
933,498
221,594
23,606
10,005
350,210
Amount
1,676,001
2,164
0
* 135
4,951
10,901
18,946
42,976
92,287
133,532
242,632
264,775
491,084
95,682
158,287
52,257
24,153
9,815
15,075
8,901
7,448
1,415,297
287
0
* 135
2,746
6,136
12,096
22,078
65,427
92,821
201,270
186,599
461,555
248,533
51,558
64,056
260,704
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
3,717,024
* 12
0
164,369
1,227,237
168,728
249,366
561,297
1,218,790
127,225
0
0
0
0
0
0
0
0
0
0
0
1,531,782
* 12
0
* 1,038
779,863
0
* 2,011
54,555
604,912
89,390
0
0
0
0
0
0
2,185,242
1,086,972
* 27
0
4,190
117,557
43,175
119,893
282,423
492,539
27,167
0
0
0
0
0
0
0
0
0
0
0
395,245
* 27
0
* 19
67,275
0
* 633
57,040
251,803
18,447
0
0
0
0
0
0
691,727
Prior year minimum
tax credit
Number of
Amount
returns
256,192
0
0
* 1,333
* 2,781
* 2,314
* 1,537
* 142
3,790
7,220
12,849
21,243
120,917
26,755
16,977
20,994
8,613
3,468
3,988
825
444
232,547
0
0
0
* 12
* 1,978
0
* 31
* 2,240
* 1,790
9,498
17,177
118,358
43,284
20,878
17,301
23,645
565,220
0
0
* 350
* 881
* 709
* 631
* 217
3,242
8,635
7,475
44,795
136,394
37,367
50,527
59,150
46,238
33,126
62,573
26,877
46,032
517,642
0
0
0
*5
* 633
0
* 29
* 507
* 555
4,409
33,270
129,126
80,534
56,999
211,573
47,578
Foreign tax
credit
Number of
returns
6,904,440
* 59
33,798
30,918
85,439
117,848
144,267
160,987
345,313
373,075
1,051,447
988,734
1,933,134
413,769
728,770
302,252
81,708
35,636
53,958
14,187
9,140
6,636,971
0
31,686
28,585
64,548
96,595
121,830
139,992
299,782
342,017
1,009,333
967,053
1,908,099
1,133,841
300,158
193,452
267,469
Amount
16,451,128
*7
788
2,139
6,333
11,006
14,190
24,895
73,471
64,405
245,067
272,407
1,204,407
586,077
2,485,079
2,542,393
1,331,248
835,052
2,087,824
1,177,830
3,486,510
13,988,045
0
659
2,107
4,008
5,233
8,375
10,249
26,438
35,155
133,041
188,130
788,038
2,494,793
2,168,802
8,123,019
2,463,083
20-Apr-14
Size of adjusted gross income
General business
credit
Number of
returns
All returns, total...................................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more.............................
Taxable returns, total...........................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more...............................
Nontaxable returns, total.....................
Amount
Alternative motor
vehicle credit
Number of
returns
Amount
First time homebuyer credit used to
offset income tax before credits
Number of
returns
Amount
487,030
2,406,661
7,391
14,252
11,011
38,558
460
5,802
0
0
0
0
* 1,005
*4
0
0
0
0
3,019
337
0
0
0
0
* 23
* 29
0
0
0
0
* 2,286
* 517
0
0
* 1,005
* 501
* 4,013
* 3,631
0
0
0
0
4,757
2,320
* 1,999
* 4,675
0
0
9,648
9,276
0
0
* 2,042
* 2,987
11,916
15,755
* 973
* 1,928
* 1,310
* 2,798
42,716
64,142
* 1,992
* 2,939
* 2,993
* 10,069
61,539
83,967
0
0
* 2,997
* 17,891
145,004
338,839
* 1,310
* 1,645
* 360
* 2,336
40,832
144,905
* 332
* 330
* 304
* 1,976
67,324
304,163
* 419
* 1,824
0
0
42,290
288,460
* 326
* 745
0
0
18,182
185,080
*8
* 17
0
0
8,939
105,772
*8
* 61
0
0
15,298
327,333
* 14
* 42
0
0
4,352
159,228
*5
* 26
0
0
3,429
367,101
*4
* 20
0
0
451,490
2,253,139
4,418
7,645
* 1,669
* 10,270
308
1,180
0
0
0
0
* 1,005
*4
0
0
0
0
* 3,019
* 337
0
0
0
0
* 12
* [2]
0
0
0
0
* 981
* 14
0
0
0
0
* 1,000
* 1,153
0
0
0
0
* 4,081
* 1,817
0
0
0
0
4,865
2,544
0
0
0
0
8,500
7,674
0
0
0
0
36,162
37,279
* 1,992
* 2,939
0
0
54,704
55,651
0
0
* 1,006
* 5,958
137,110
279,708
* 1,310
* 1,645
* 360
* 2,336
107,373
439,587
* 751
* 2,154
* 304
* 1,976
42,221
286,634
* 326
* 745
0
0
50,149
1,139,558
* 39
* 166
0
0
35,540
153,522
* 2,973
* 6,607
9,341
28,288
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2013
Other tax
credits
Number of
returns
1,225
**
0
0
0
0
0
0
0
0
0
0
** 142
**
** 461
* 450
* 45
* 29
53
24
21
1,218
**
0
0
0
0
0
0
0
0
0
0
** 139
* 457
* 450
172
*7
Amount
23,058
**
0
0
0
0
0
0
0
0
0
0
** 42
**
** 295
* 2,993
* 969
* 1,115
273
148
17,225
22,905
**
0
0
0
0
0
0
0
0
0
0
** 19
* 164
* 2,993
19,730
* 153
20-Apr-14
2010 Individual Income Tax, All Returns: Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Size of adjusted gross income
Number of
returns
All returns, total...................................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more.............................
Taxable returns, total...........................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more...............................
Nontaxable returns, total.....................
142,892,051
2,554,170
9,963,765
12,277,702
12,806,501
11,722,728
10,185,282
8,950,075
14,613,296
10,992,023
18,727,169
11,805,382
13,997,651
1,534,372
1,937,350
544,224
126,941
51,550
73,078
17,527
11,264
84,475,933
6,014
285,299
1,967,069
3,021,672
4,895,526
4,718,512
4,690,889
9,871,627
8,720,664
16,764,287
11,386,865
13,870,207
3,456,861
541,486
278,957
58,416,118
Child care
credit
Total
All returns
90,734,554
6,101
34,306
602,595
4,734,136
6,298,195
7,347,546
7,279,703
12,821,274
9,870,415
17,066,730
10,718,678
11,705,101
695,987
997,198
349,720
89,916
38,108
55,215
14,079
9,549
68,578,754
3,189
25,693
32,984
1,198,387
3,729,276
3,733,197
3,878,476
8,659,895
7,794,126
15,292,064
10,373,071
11,621,005
1,683,825
347,726
205,840
22,155,800
Amount
113,579,280
16,619
2,248
25,113
1,276,176
2,536,875
3,758,703
4,836,960
10,509,914
10,157,957
23,855,080
18,608,918
21,186,897
1,068,526
3,072,366
3,058,977
1,338,267
845,754
2,249,911
1,193,467
3,980,552
88,750,445
9,652
1,546
3,383
414,673
1,481,998
1,624,755
1,888,869
5,745,449
6,506,108
18,830,724
17,105,306
20,345,643
3,555,495
2,702,326
8,534,520
24,828,834
Number of
returns
6,338,315
* 12
*3
* 1,001
15,024
153,706
363,116
406,649
749,316
573,633
1,179,326
1,029,342
1,505,780
154,925
162,466
33,114
6,275
1,928
2,092
431
175
3,985,509
*8
*3
0
0
0
* 998
* 2,996
117,551
232,206
822,130
952,719
1,495,669
317,243
33,089
10,897
2,352,806
Credit for the
elderly and disabled
Amount
3,397,639
* 10
*1
* 36
1,786
36,261
154,461
227,855
460,041
297,700
630,677
560,867
836,550
80,635
84,311
19,571
3,835
1,266
1,361
284
132
2,114,388
*9
*1
0
0
0
* 608
* 719
61,286
108,269
406,483
514,166
831,524
164,886
19,560
6,875
1,283,251
Number of
returns
98,345
185
* 32
* 4,001
53,958
35,628
* 4,541
0
0
0
0
0
0
0
0
0
0
0
0
0
0
34,344
158
* 32
*7
16,494
14,639
* 3,013
0
0
0
0
0
0
0
0
0
64,001
Amount
15,627
89
* 12
* 915
10,336
3,853
* 423
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,467
76
* 12
*6
3,927
1,216
* 230
0
0
0
0
0
0
0
0
0
10,160
Child tax credit
Number of
returns
23,579,773
3,272
4,073
* 3,054
92,157
873,884
1,564,367
1,903,086
3,529,607
2,862,274
5,480,686
3,948,284
3,313,488
* 1,536
*3
0
0
0
0
0
0
13,014,549
999
* 41
0
0
* 30
* 7,045
46,481
661,553
1,264,339
4,086,805
3,675,538
3,270,181
* 1,536
0
0
10,565,224
Amount
28,503,646
2,629
284
* 202
8,574
188,516
646,470
1,184,911
3,066,680
3,475,870
8,636,584
6,697,287
4,594,405
* 1,231
*2
0
0
0
0
0
0
18,768,748
1,571
* 88
0
0
* 30
* 7,045
47,143
674,620
1,448,858
6,023,607
6,070,589
4,493,965
* 1,231
0
0
9,734,898
20-Apr-14
Tax credits
Size of adjusted gross income
Education
credits
Number of
returns
All returns, total...................................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more.............................
Taxable returns, total...........................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more...............................
Nontaxable returns, total.....................
11,867,055
451
* 1,019
99,978
814,887
1,004,439
972,881
949,644
1,537,484
1,162,667
2,102,031
1,506,044
1,715,529
0
0
0
0
0
0
0
0
6,286,965
95
0
0
14,957
124,525
187,989
235,288
659,774
574,709
1,436,273
1,362,645
1,690,710
0
0
0
5,580,089
Amount
12,272,073
575
* 102
3,386
224,029
611,034
824,466
826,557
1,511,174
1,280,384
2,539,469
1,958,762
2,492,135
0
0
0
0
0
0
0
0
7,076,546
165
0
0
1,452
24,914
74,606
126,579
611,646
553,829
1,546,704
1,691,970
2,444,682
0
0
0
5,195,527
Retirement savings
contribution credit
Number of
returns
6,130,006
1,062
*9
23,133
228,410
627,028
1,131,419
1,019,883
1,370,014
1,048,134
680,914
0
0
0
0
0
0
0
0
0
0
3,129,952
423
*9
0
22,135
369,579
665,700
445,243
541,345
592,921
492,597
0
0
0
0
0
3,000,054
Amount
1,029,595
1,047
* 12
770
37,041
99,533
184,305
176,066
261,397
158,620
110,804
0
0
0
0
0
0
0
0
0
0
407,274
356
* 12
0
1,145
37,848
63,181
49,873
79,060
94,199
81,601
0
0
0
0
0
622,321
Residential energy
credits
Number of
returns
7,155,888
94
0
* 5,291
59,119
106,041
194,673
234,705
606,107
669,863
1,596,766
1,316,160
1,855,059
205,660
229,850
54,676
11,196
3,965
4,997
1,105
562
6,018,788
58
0
* 1,999
* 5,921
30,234
70,348
93,454
375,059
475,936
1,357,980
1,255,411
1,840,937
435,016
54,629
21,808
1,137,099
Amount
6,173,494
604
0
* 580
11,644
39,908
97,391
134,576
402,012
482,639
1,282,718
1,125,623
1,817,940
242,114
349,369
100,090
33,091
14,942
20,119
7,415
10,719
5,295,092
391
0
* 234
* 1,065
7,278
34,951
52,315
235,790
328,002
1,061,755
1,046,187
1,756,887
586,077
98,914
85,245
878,402
Earned income credit used to
offset income tax before credits
Number of
returns
1,409,431
*4
0
* 4,943
97,773
30,954
188,615
285,809
759,114
42,219
0
0
0
0
0
0
0
0
0
0
0
513,476
*4
0
* 998
55,901
* 1,027
* 2,016
24,947
407,546
21,039
0
0
0
0
0
0
895,955
Amount
450,596
* 15
0
* 251
3,738
4,951
51,011
137,510
247,783
5,338
0
0
0
0
0
0
0
0
0
0
0
167,333
* 15
0
* 29
1,721
* 142
* 259
20,040
143,263
1,864
0
0
0
0
0
0
283,263
Prior year minimum
tax credit
Number of
returns
259,546
*6
0
* 2,016
* 1,224
* 137
* 143
* 2,254
2,001
4,811
21,941
21,867
121,380
24,416
16,530
22,897
8,715
3,442
4,312
875
579
232,356
0
0
** 1,019
0
0
**
* 976
* 1,246
* 3,223
12,657
16,989
115,689
40,003
22,707
17,847
27,189
Amount
663,274
*2
0
* 644
* 185
* 77
* 32
* 681
2,102
3,376
26,346
27,110
163,409
40,602
49,539
77,181
59,017
39,653
74,654
39,203
59,461
601,001
0
0
** 191
0
0
**
* 125
* 819
* 1,144
12,394
18,293
146,434
80,921
73,140
267,540
62,273
20-Apr-14
Size of adjusted gross income
Foreign tax
credit
Number of
returns
All returns, total...................................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $250,000.....................
$250,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more.............................
Taxable returns, total...........................
No adjusted gross income....................
$1 under $5,000....................................
$5,000 under $10,000...........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more...............................
Nontaxable returns, total.....................
Amount
General business
credit
Number of
returns
Amount
Alternative motor
vehicle credit
Number of
returns
Amount
6,661,896
15,223,190
462,320
2,168,205
66,503
93,449
110
2
565
4,931
0
0
24,003
1,335
* 3,057
* 173
0
0
28,401
1,767
0
0
0
0
79,408
3,146
* 1,019
*3
* 1,001
* 839
117,208
6,606
5,301
2,855
* 998
* 422
139,819
13,406
* 6,157
* 3,635
* 1,001
* 1,882
159,446
14,934
4,515
1,136
* *4,009
* 3,644
368,564
69,274
10,874
11,116
* 2,978
* 4,260
364,012
73,288
16,209
18,498
9,987
19,275
1,036,407
229,332
45,049
78,188
11,999
20,961
962,657
310,400
56,841
95,717
10,262
11,065
1,879,414
1,274,337
129,572
325,101
14,968
19,559
379,537
503,447
34,770
86,041
2,974
3,460
671,321
2,106,167
65,761
272,899
4,706
5,600
273,990
2,498,526
37,951
257,496
918
1,248
74,021
1,064,353
16,594
149,577
409
667
32,828
672,471
7,781
104,830
103
187
49,111
1,816,186
13,101
305,117
143
291
12,812
990,567
3,822
145,814
26
51
8,829
3,573,649
3,382
305,080
20
38
6,244,170
12,606,682
402,656
1,993,509
49,035
64,812
0
0
177
1,908
0
0
22,456
1,092
* 3,057
* 173
0
0
25,955
1,677
0
0
0
0
42,319
1,380
* 1,019
*3
0
0
94,328
4,276
0
0
0
0
99,511
6,205
* 1,502
* 106
0
0
125,259
5,373
* 3,298
* 602
* 1,018
* 662
293,492
18,303
6,242
4,227
0
0
319,189
30,182
6,613
3,462
* 6,985
* 12,476
956,083
120,724
24,463
25,320
* 8,010
* 11,343
919,792
205,641
52,184
80,346
9,073
9,654
1,854,296
908,620
121,695
262,891
14,655
19,156
1,042,817
2,098,279
99,879
351,512
7,674
9,040
272,074
2,149,603
37,883
255,493
918
1,248
176,600
7,055,327
44,644
1,007,467
701
1,234
417,726
2,616,508
59,664
174,696
17,468
28,637
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2011
First time homebuyer credit used to
offset income tax before credits
Number of
returns
266,849
0
0
0
* 1,001
* 4,989
* 4,543
9,897
19,612
28,084
67,583
55,351
67,245
8,543
0
0
0
0
0
0
0
108,493
0
0
0
0
0
0
**
* 998
* 1,995
14,074
23,726
59,158
8,543
0
0
158,356
Amount
1,273,200
0
0
0
* 373
* 2,494
* 4,202
15,178
39,931
82,874
301,180
317,641
455,333
53,994
0
0
0
0
0
0
0
722,213
0
0
0
0
0
0
**
* 2,494
* 7,231
83,369
164,502
410,623
53,994
0
0
550,987
Other tax
credits
Number of
returns
4,159
**
0
0
0
0
0
**
0
0
0
**
** 3,197
*4
* 324
* 466
* 31
* 19
52
30
36
4,148
**
0
0
0
0
0
**
0
0
0
**
** 3,192
* 322
* 466
168
11
Amount
24,476
**
0
0
0
0
0
**
0
0
0
**
** 2,262
* 69
* 784
* 1,089
* 745
*7
1,233
646
17,642
24,193
**
0
0
0
0
0
**
0
0
0
**
** 2,156
* 675
* 1,089
20,272
283
16-Aug-11
2009 Individual Income Tax, All Returns: Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Size of adjusted gross income
Number of
returns
All returns, total....................................
No adjusted gross income..................
$1 under $5,000..................................
$5,000 under $10,000.........................
$10,000 under $15,000.......................
$15,000 under $20,000.......................
$20,000 under $25,000.......................
$25,000 under $30,000.......................
$30,000 under $40,000.......................
$40,000 under $50,000.......................
$50,000 under $75,000.......................
$75,000 under $100,000.....................
$100,000 under $200,000...................
$200,000 under $500,000...................
$500,000 under $1,000,000................
$1,000,000 under $1,500,000..............
$1,500,000 under $2,000,000..............
$2,000,000 under $5,000,000..............
$5,000,000 under $10,000,000............
$10,000,000 or more..........................
Taxable returns, total...........................
No adjusted gross income..................
$1 under $5,000..................................
$5,000 under $10,000.........................
$10,000 under $15,000.......................
$15,000 under $20,000.......................
$20,000 under $25,000.......................
$25,000 under $30,000.......................
$30,000 under $40,000.......................
$40,000 under $50,000.......................
$50,000 under $75,000.......................
$75,000 under $100,000.....................
$100,000 under $200,000...................
$200,000 under $500,000...................
$500,000 under $1,000,000................
$1,000,000 or more............................
Nontaxable returns, total.....................
140,494,127
2,511,925
10,447,635
12,220,335
12,444,512
11,400,228
10,033,887
8,662,392
14,371,647
10,796,412
18,694,893
11,463,725
13,522,048
3,195,039
492,567
108,096
44,273
61,918
14,322
8,274
81,890,189
3,820
306,587
1,899,331
2,883,906
4,868,050
4,639,085
4,603,763
9,589,845
8,381,017
16,449,393
10,987,101
13,374,553
3,178,420
489,904
235,413
58,603,939
Child care
credit
Total
All returns
87,501,186
6,556
26,897
495,168
4,444,891
5,984,136
7,089,319
6,920,961
12,441,678
9,610,264
16,889,659
10,337,228
11,218,804
1,556,129
307,526
75,879
31,886
46,017
11,266
6,923
65,888,738
2,916
15,622
34,712
1,224,204
3,629,849
3,670,444
3,716,829
8,265,096
7,419,722
14,845,483
9,923,062
11,118,029
1,546,002
305,791
170,976
21,612,448
Amount
110,076,320
19,236
1,324
21,620
1,185,616
2,305,647
3,451,861
4,547,242
10,282,849
9,975,366
24,248,992
18,776,796
20,247,629
4,200,558
2,639,642
1,213,608
840,893
2,025,458
1,062,865
3,029,118
84,325,358
11,963
617
3,696
400,072
1,411,457
1,548,444
1,782,136
5,306,099
6,002,468
18,235,056
16,830,464
19,435,554
3,646,613
2,336,258
7,374,462
25,750,962
Number of
returns
6,286,241
** 4
0
**
14,993
190,767
363,709
397,946
739,093
562,203
1,214,904
1,043,096
1,439,742
283,428
28,603
4,163
1,257
1,916
279
137
3,892,288
**
0
0
0
0
** 1,998
* 4,005
118,375
213,700
853,668
964,940
1,415,958
283,320
28,578
7,747
2,393,953
Credit for the
elderly and disabled
Amount
3,317,379
** 3
0
**
2,343
45,215
157,399
231,145
454,887
297,765
621,972
556,253
780,289
146,618
18,602
2,424
893
1,281
185
104
2,002,104
**
0
0
0
0
** 962
* 3,304
57,559
90,189
411,179
505,896
762,962
146,575
18,594
4,884
1,315,275
Number of
returns
63,526
153
* 1,556
*3
34,195
24,623
2,996
0
0
0
0
0
0
0
0
0
0
0
0
0
28,780
144
0
3
9,024
19,608
**
0
0
0
0
0
0
0
0
0
34,746
Child tax credit
Amount
8,235
89
* 128
*2
5,688
2,132
195
0
0
0
0
0
0
0
0
0
0
0
0
0
3,797
85
0
2
2,106
1,604
**
0
0
0
0
0
0
0
0
0
4,438
Number of
returns
23,563,012
3,203
* 2,001
* 6,055
86,600
838,676
1,601,079
1,912,560
3,569,611
2,834,047
5,539,324
3,895,003
3,273,460
1,392
0
0
0
0
0
0
12,762,569
905
**
* 31
0
*6
7,011
49,101
677,358
1,214,292
3,996,007
3,593,625
3,222,848
* 1,387
0
0
10,800,443
Amount
28,416,808
2,323
* 119
* 657
9,437
181,027
685,417
1,207,424
3,150,049
3,394,528
8,691,799
6,649,977
4,443,471
579
0
0
0
0
0
0
18,347,065
1,598
**
* 61
0
* 19
7,020
49,085
692,420
1,406,756
5,899,955
5,959,850
4,329,725
* 576
0
0
10,069,743
16-Aug-11
Tax credits
Size of adjusted gross income
Education
credits
Number of
returns
All returns, total....................................
No adjusted gross income..................
$1 under $5,000..................................
$5,000 under $10,000.........................
$10,000 under $15,000.......................
$15,000 under $20,000.......................
$20,000 under $25,000.......................
$25,000 under $30,000.......................
$30,000 under $40,000.......................
$40,000 under $50,000.......................
$50,000 under $75,000.......................
$75,000 under $100,000.....................
$100,000 under $200,000...................
$200,000 under $500,000...................
$500,000 under $1,000,000................
$1,000,000 under $1,500,000..............
$1,500,000 under $2,000,000..............
$2,000,000 under $5,000,000..............
$5,000,000 under $10,000,000............
$10,000,000 or more..........................
Taxable returns, total...........................
No adjusted gross income..................
$1 under $5,000..................................
$5,000 under $10,000.........................
$10,000 under $15,000.......................
$15,000 under $20,000.......................
$20,000 under $25,000.......................
$25,000 under $30,000.......................
$30,000 under $40,000.......................
$40,000 under $50,000.......................
$50,000 under $75,000.......................
$75,000 under $100,000.....................
$100,000 under $200,000...................
$200,000 under $500,000...................
$500,000 under $1,000,000................
$1,000,000 or more............................
Nontaxable returns, total.....................
10,598,706
952
* 39
58,989
689,969
794,843
792,564
749,812
1,404,466
1,080,089
1,933,874
1,531,880
1,561,229
0
0
0
0
0
0
0
5,902,547
844
0
* 31
16,989
121,606
189,601
202,398
643,577
520,282
1,302,547
1,369,451
1,535,221
0
0
0
4,696,159
Amount
10,836,636
1,435
* 118
2,754
201,054
441,075
609,189
627,842
1,292,734
1,159,576
2,301,131
1,980,367
2,219,361
0
0
0
0
0
0
0
6,478,101
1,286
0
* 107
1,301
21,957
66,726
124,142
522,572
481,738
1,396,340
1,686,972
2,174,961
0
0
0
4,358,535
Retirement savings
contribution credit
Number of
returns
6,253,195
175
**
19,023
242,941
631,202
1,115,189
1,022,029
1,419,334
1,115,571
687,731
0
0
0
0
0
0
0
0
0
3,096,345
137
**
**
29,001
358,580
628,393
417,108
544,779
647,664
470,684
0
0
0
0
0
3,156,850
Amount
1,039,726
182
**
468
39,183
96,541
180,285
168,386
274,061
168,351
112,269
0
0
0
0
0
0
0
0
0
412,836
172
**
**
1,741
34,535
62,324
47,440
89,106
99,708
77,810
0
0
0
0
0
626,890
Residential energy
credits
Number of
returns
6,711,683
** 55
0
1,997
** 56,265
89,756
155,394
* 199,988
529,579
605,054
1,561,200
1,280,061
1,781,932
387,693
** 45,367
** 8,763
** 3,268
** 4,128
** 788
** 393
5,676,733
** 47
0
999
6,555
32,008
** 54,807
* 101,790
304,075
449,134
1,306,436
1,212,210
1,759,522
386,500
** 45,323
** 17,327
1,034,951
Amount
5,822,875
** 192
0
95
** 9,721
33,804
77,978
* 111,936
347,890
437,637
1,265,512
1,097,134
1,771,641
499,747
** 93,934
** 30,635
** 11,751
** 17,735
** 7,494
** 8,037
4,973,061
** 161
0
9
1,083
9,585
** 26,287
* 57,112
195,857
328,859
1,007,801
1,018,093
1,665,901
494,762
** 92,921
** 74,632
849,814
Adoption credit
Number of
returns
80,676
** 110
0
0
0
**
**
* 2,981
14,017
7,027
27,246
12,068
15,554
** 1,663
**
0
**
8
0
0
17,869
104
0
0
0
0
0
0
**
0
* 4,991
998
10,120
** 1,647
**
8
62,807
Amount
278,451
** 1,090
0
0
0
**
**
* 1,748
13,752
14,630
79,590
67,012
90,897
** 9,723
**
0
**
9
0
0
60,342
1,077
0
0
0
0
0
0
**
0
* 9,707
866
39,285
** 9,397
**
9
218,109
Earned income credit used to
offset income tax before credits
Number of
returns
1,488,984
353
6
17,294
167,524
42,064
183,524
302,773
749,146
26,300
0
0
0
0
0
0
0
0
0
0
512,600
31
6
**
87,486
**
999
26,082
378,692
* 19,303
0
0
0
0
0
0
976,384
Amount
489,444
21
14
1,160
9,760
8,259
60,497
154,359
252,298
3,077
0
0
0
0
0
0
0
0
0
0
169,086
9
14
**
4,528
**
417
24,902
137,042
* 2,173
0
0
0
0
0
0
320,358
Prior year minimum
tax credit
Number of
returns
194,988
243
**
**
*8
**
*8
**
3
9
0
2,404
48,556
117,336
21,573
2,334
932
1,199
223
159
185,243
132
0
**
**
0
0
**
**
0
0
2,256
43,414
113,648
21,167
4,626
9,745
Amount
908,416
5,654
**
**
* 44
**
* 61
**
54
266
0
12,110
108,597
476,096
164,498
46,767
17,634
42,806
16,650
17,178
649,892
4,402
0
**
**
0
0
**
**
0
0
10,685
58,466
334,563
126,072
115,705
258,523
16-Aug-11
Size of adjusted gross income
Foreign tax
credit
Number of
returns
All returns, total....................................
No adjusted gross income..................
$1 under $5,000..................................
$5,000 under $10,000.........................
$10,000 under $15,000.......................
$15,000 under $20,000.......................
$20,000 under $25,000.......................
$25,000 under $30,000.......................
$30,000 under $40,000.......................
$40,000 under $50,000.......................
$50,000 under $75,000.......................
$75,000 under $100,000.....................
$100,000 under $200,000...................
$200,000 under $500,000...................
$500,000 under $1,000,000................
$1,000,000 under $1,500,000..............
$1,500,000 under $2,000,000..............
$2,000,000 under $5,000,000..............
$5,000,000 under $10,000,000............
$10,000,000 or more..........................
Taxable returns, total...........................
No adjusted gross income..................
$1 under $5,000..................................
$5,000 under $10,000.........................
$10,000 under $15,000.......................
$15,000 under $20,000.......................
$20,000 under $25,000.......................
$25,000 under $30,000.......................
$30,000 under $40,000.......................
$40,000 under $50,000.......................
$50,000 under $75,000.......................
$75,000 under $100,000.....................
$100,000 under $200,000...................
$200,000 under $500,000...................
$500,000 under $1,000,000................
$1,000,000 or more............................
Nontaxable returns, total.....................
Amount
General business
credit
Number of
returns
Amount
Alternative motor
vehicle credit
Number of
returns
First time homebuyer credit used to
offset income tax before credits
Amount
6,309,847
13,060,099
292,508
1,601,155
75,752
137,329
69
5
246
5,772
0
0
17,834
610
* 1,006
* 16
0
0
30,018
1,912
**
**
0
0
89,082
3,031
* 1,167
* 282
**
**
119,920
8,507
* 3,000
* 910
* 2,002
* 1,149
131,174
11,627
* 3,666
* 1,162
* 5,003
* 7,064
157,555
25,538
* 2,341
* 5,173
999
1,098
350,895
67,709
10,267
11,485
* 5,007
* 6,372
395,825
68,066
10,210
14,037
* 2,003
* 6,574
1,001,667
208,615
31,876
43,682
** 18,022
** 33,993
876,270
209,758
38,425
57,306
** 13,230
** 26,209
1,771,908
972,905
82,303
205,214
17,023
29,018
979,122
2,666,119
45,775
216,811
12,464
25,850
241,332
2,009,653
28,270
222,438
**
**
63,389
917,600
12,270
122,006
0
0
27,378
663,036
6,118
102,962
0
0
40,106
1,639,914
10,196
233,425
0
0
10,047
866,865
2,994
127,394
0
0
6,256
2,718,626
2,377
231,082
0
0
5,896,143
11,147,400
258,470
1,515,733
53,609
101,858
** 4
** [1]
105
1,102
0
0
** 13,606
** 534
* 1,006
* 16
0
0
27,648
1,672
0
0
0
0
48,731
827
1,023
282
0
0
86,188
4,342
* 999
*3
0
0
100,742
3,729
* 142
* 119
0
0
120,510
8,459
**
**
0
0
293,526
27,053
* 5,016
* 6,205
* 1,006
* 1,312
330,176
37,188
5,390
6,572
**
**
926,829
115,638
23,918
29,229
** 10,949
** 21,511
844,214
148,936
35,398
46,506
** 13,220
** 26,197
1,747,010
718,142
78,404
184,958
15,979
27,000
970,978
2,280,155
44,976
209,461
12,455
25,837
239,738
1,758,276
28,189
215,514
**
**
146,245
6,042,450
33,904
815,765
0
0
413,704
1,912,699
34,039
85,423
22,143
35,471
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2011
Number of
returns
1,096,641
**
**
**
9,188
18,026
17,317
62,976
132,249
165,973
321,567
195,048
165,289
9,008
0
0
0
0
0
0
347,949
0
0
0
0
0
0
* 2,002
* 5,984
4,989
78,737
97,674
149,555
9,008
0
0
748,692
Amount
4,886,445
**
**
**
2,885
7,079
12,105
95,343
317,810
534,678
1,586,110
1,125,406
1,147,218
57,812
0
0
0
0
0
0
2,322,867
0
0
0
0
0
0
* 2,504
* 9,959
17,272
540,212
636,399
1,058,710
57,812
0
0
2,563,578
Other tax
credits
Number of
returns
5,320
*3
0
0
0
0
0
989
**
* 1,996
** 990
**
**
1,142
**
* 110
* 29
38
13
9
2,334
*3
0
0
0
0
0
0
0
* 999
**
**
**
1,135
**
196
* 2,986
Amount
16,952
* [1]
0
0
0
0
0
60
**
* 1,995
** 3,355
**
**
2,352
**
* 2,877
* 49
2,115
1,173
2,975
8,523
* [1]
0
0
0
0
0
0
0
* 65
**
**
**
1,960
**
6,498
* 8,429
26-Jul-10
2008 Individual Income Tax, All Returns: Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Size of adjusted gross income
All returns, total....................................
No adjusted gross income.....................
$1 under $5,000......................................
$5,000 under $10,000.............................
$10,000 under $15,000...........................
$15,000 under $20,000...........................
$20,000 under $25,000...........................
$25,000 under $30,000...........................
$30,000 under $40,000...........................
$40,000 under $50,000...........................
$50,000 under $75,000...........................
$75,000 under $100,000.........................
$100,000 under $200,000.......................
$200,000 under $500,000.......................
$500,000 under $1,000,000....................
$1,000,000 under $1,500,000.................
$1,500,000 under $2,000,000.................
$2,000,000 under $5,000,000.................
$5,000,000 under $10,000,000...............
$10,000,000 or more..............................
Taxable returns, total............................
No adjusted gross income.....................
$1 under $5,000......................................
$5,000 under $10,000.............................
$10,000 under $15,000...........................
$15,000 under $20,000...........................
$20,000 under $25,000...........................
$25,000 under $30,000...........................
$30,000 under $40,000...........................
$40,000 under $50,000...........................
$50,000 under $75,000...........................
$75,000 under $100,000.........................
$100,000 under $200,000.......................
$200,000 under $500,000.......................
$500,000 under $1,000,000....................
$1,000,000 or more................................
Nontaxable returns, total......................
Total
All returns
Number of
returns
142,450,569
2,489,989
11,638,707
12,139,638
11,702,056
11,076,002
9,866,247
8,743,581
14,554,280
11,087,123
19,196,461
11,729,485
13,851,341
3,476,747
577,618
140,635
59,460
86,329
21,390
13,480
90,660,104
3,495
502,422
2,611,769
4,235,223
5,294,453
5,430,781
5,326,630
10,755,171
9,308,560
17,662,044
11,434,868
13,741,286
3,459,900
574,263
319,240
51,790,465
55,228,850
4,756
64,397
641,079
3,276,843
4,811,145
5,012,686
4,569,970
7,219,318
5,325,248
9,162,382
6,251,619
6,881,532
1,448,098
338,985
91,394
40,553
61,387
16,366
11,092
38,687,562
2,319
45,618
63,285
1,479,118
2,563,818
2,182,829
1,861,931
4,011,766
3,794,441
7,828,671
6,037,772
6,820,251
1,439,111
336,975
219,658
16,541,287
Amount
75,351,876
15,179
3,560
34,250
748,090
1,660,226
2,459,937
3,253,935
6,866,557
6,567,580
14,830,447
11,177,000
9,881,907
4,017,251
2,817,159
1,494,968
928,062
2,624,337
1,506,525
4,464,908
56,656,792
8,084
2,062
3,262
192,018
861,650
776,105
976,784
3,158,617
3,884,297
11,196,772
10,273,529
9,353,876
3,518,506
2,475,657
9,975,573
18,695,084
Child care
credit
Number of
Amount
returns
6,587,103
**
0
** 1,017
18,342
228,763
343,455
408,226
743,126
606,886
1,308,384
1,112,544
1,489,289
285,994
30,776
5,593
1,864
2,235
414
195
4,438,451
**
0
0
0
0
** 2,639
* 7,642
178,427
323,160
1,045,968
1,074,428
1,479,265
285,880
30,752
10,292
2,148,651
3,526,697
**
0
** 315
3,077
58,049
161,827
247,848
468,356
331,276
680,217
600,548
802,231
148,608
18,072
3,242
1,188
1,424
267
152
2,310,366
**
0
0
0
0
** 1,795
* 4,059
97,065
146,615
514,807
575,538
797,596
148,558
18,062
6,269
1,216,331
Credit for the
elderly and disabled
Number of
Amount
returns
75,488
85
* 1,003
* 1,012
37,508
21,268
14,612
0
0
0
0
0
0
0
0
0
0
0
0
0
31,216
73
0
0
10,510
14,704
* 5,928
0
0
0
0
0
0
0
0
0
44,273
10,070
54
* 205
* 281
6,869
1,464
1,198
0
0
0
0
0
0
0
0
0
0
0
0
0
3,987
48
0
0
2,368
1,283
* 287
0
0
0
0
0
0
0
0
0
6,083
Child tax credit
Number of
returns
25,173,769
2,841
* 2,319
* 5,159
103,684
1,192,685
1,791,274
2,093,186
3,714,033
2,971,413
5,832,882
4,017,823
3,444,812
1,658
0
0
0
0
0
0
15,067,632
736
* 12
* 655
0
* 1,655
18,961
90,024
1,162,055
1,736,771
4,783,021
3,857,905
3,414,184
* 1,653
0
0
10,106,137
Amount
30,537,638
2,498
* 569
* 1,125
13,340
281,447
843,010
1,393,994
3,449,278
3,695,825
9,198,444
6,873,271
4,782,932
1,906
0
0
0
0
0
0
22,112,316
1,299
* 32
* 667
0
* 1,662
18,961
90,053
1,219,155
2,168,083
7,344,278
6,548,592
4,717,631
* 1,904
0
0
8,425,322
Tax credits
Education
credits
Number of
Amount
returns
7,740,979
539
* 648
48,394
440,715
654,781
637,309
662,249
1,219,229
972,530
1,499,778
1,303,593
301,214
0
0
0
0
0
0
0
5,203,940
495
0
* 1,003
80,778
247,031
311,348
357,700
782,198
681,106
1,202,434
1,243,210
296,638
0
0
0
2,537,039
7,632,594
796
* 58
2,757
141,630
373,896
508,499
563,207
1,185,111
1,086,023
1,759,149
1,752,396
259,072
0
0
0
0
0
0
0
5,346,733
737
0
*8
16,097
86,908
188,314
329,383
740,491
731,840
1,350,843
1,647,599
254,514
0
0
0
2,285,861
Retirement savings
contribution credit
Number of
Amount
returns
5,961,299
707
*9
22,260
281,148
661,219
1,172,010
898,584
1,442,238
1,105,760
377,364
0
0
0
0
0
0
0
0
0
3,478,612
389
*9
* 1,002
106,710
415,582
725,418
378,525
786,465
781,638
282,874
0
0
0
0
0
2,482,687
977,386
719
*9
1,000
54,466
86,799
194,660
159,103
247,088
170,125
63,416
0
0
0
0
0
0
0
0
0
503,455
404
*9
* 15
15,459
40,762
79,739
65,378
131,687
121,901
48,100
0
0
0
0
0
473,931
Residential energy
credits
Number of
Amount
returns
225,733
**
0
0
** 653
0
10,789
* 7,217
23,607
21,174
59,674
33,161
48,684
16,885
** 3,890
**
**
**
**
**
188,756
**
0
0
0
0
** 3,009
* 5,921
13,392
11,487
52,697
32,874
48,675
16,819
** 3,883
**
36,977
216,687
**
0
0
** 246
0
5,518
* 2,675
13,845
20,306
53,568
38,566
57,214
19,147
** 5,602
**
**
**
**
**
187,321
**
0
0
0
0
** 823
* 2,118
6,063
10,616
47,687
38,179
57,202
19,043
** 5,590
**
29,366
Adoption credit
Number of
returns
88,628
**
0
0
0
** 1,004
* 1,003
* 1,023
10,693
9,875
23,610
16,407
22,957
** 2,056
**
0
**
0
0
0
30,939
0
0
0
0
0
0
0
* 1,003
0
* 2,622
8,034
17,247
** 2,032
**
0
57,689
Amount
353,493
**
0
0
0
** 339
* 670
* 45
12,595
10,639
75,174
91,073
155,910
** 7,047
**
0
**
0
0
0
150,404
0
0
0
0
0
0
0
* 1,048
0
* 10,370
28,207
104,071
** 6,707
**
0
203,089
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
3,382,492
0
0
309,333
889,279
217,606
303,467
738,560
914,777
9,471
0
0
0
0
0
0
0
0
0
0
1,175,548
0
0
* 4,202
539,751
* 652
0
111,932
512,838
* 6,173
0
0
0
0
0
0
2,206,944
970,587
0
0
15,930
85,927
61,337
165,024
354,011
286,819
1,540
0
0
0
0
0
0
0
0
0
0
305,833
0
0
* 233
44,825
*6
0
95,501
164,322
* 946
0
0
0
0
0
0
664,754
Prior year minimum
tax credit
Number of
Amount
returns
415,592
0
* 1,547
* 2,026
* 1,475
* 1,005
* 941
* 3,936
4,393
7,532
22,605
45,225
205,200
70,097
29,796
9,302
3,756
4,904
1,081
770
371,834
0
0
* 1,003
* 652
0
0
* 1,657
* 1,414
2,360
15,266
36,701
195,068
68,421
29,585
19,705
43,759
945,226
0
* 66
* 76
* 338
* 691
* 364
* 1,159
3,116
9,794
23,379
51,503
235,579
127,335
125,703
96,436
48,081
112,640
50,557
58,408
842,565
0
0
* 26
* 108
0
0
* 204
* 519
1,331
11,211
30,094
204,338
117,185
119,664
357,885
102,662
Foreign tax
credit
Number of
Amount
returns
General business
credit
Number of
Amount
returns
Alternative motor
vehicle credit
Number of
Amount
returns
6,708,279
16,572,321
303,756
1,649,280
31,803
48,798
356
29
174
3,327
0
0
53,562
1,771
* 1,305
* 30
0
0
56,759
2,249
* 1,002
* 109
0
0
84,433
5,525
* 1,009
* 355
* 648
* 135
105,985
9,890
* 2,313
* 1,060
* 1,003
* 419
130,886
19,813
* 2,262
* 1,717
* 1,002
* 1,714
151,098
13,821
* 2,668
* 1,112
0
0
345,384
51,824
9,730
10,086
* 2,004
* 2,430
383,132
63,679
11,647
14,840
* 2,627
* 3,821
1,016,724
246,224
36,431
57,384
** 9,873
** 14,953
939,875
256,889
32,600
92,989
**
**
1,883,442
1,073,528
88,655
225,812
11,918
21,797
1,074,390
3,024,806
48,228
203,220
1,752
1,518
284,986
2,222,028
27,928
222,434
* 479
* 1,045
79,858
1,198,760
13,244
134,723
231
490
36,140
749,315
6,815
89,054
82
136
55,909
2,208,419
11,268
235,787
122
225
15,028
1,288,991
3,511
128,727
32
60
10,332
4,134,762
2,966
226,514
29
54
6,402,187
14,401,488
264,770
1,522,299
28,492
45,681
944
**
**
27
0
0
* 1,305
* 30
0
0
** 43,299
** 1,383
2,037
0
0
54,114
0
0
60,490
2,109
0
0
0
0
81,059
5,891
* 1,006
* 480
0
0
103,783
5,843
* 652
*1
0
0
127,516
6,925
* 1,895
* 842
0
0
305,191
24,857
* 4,984
* 2,339
* 2,004
* 2,430
341,301
39,156
6,546
6,686
* 2,627
* 3,821
955,194
136,831
24,977
33,903
** 9,228
** 14,115
922,121
204,539
27,087
68,595
**
**
1,861,406
837,695
82,978
179,851
11,909
21,793
1,067,322
2,627,187
47,762
197,829
1,748
1,512
283,163
1,923,845
27,829
217,436
* 479
* 1,045
196,229
8,583,190
37,724
813,364
496
965
306,092
2,170,833
38,986
126,981
3,311
3,117
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, July 2010
First time homebuyer credit used to
offset income tax before credits
Number of
Amount
returns
912,497
*6
* 1,003
* 652
23,436
28,002
35,515
56,711
121,969
146,149
283,301
126,675
89,078
0
0
0
0
0
0
0
251,796
0
0
0
0
0
0
* 1,003
* 4,009
12,996
69,409
78,319
86,060
0
0
0
660,701
3,786,870
*5
* 21
* 25
8,497
21,461
48,845
105,405
328,416
506,804
1,399,313
739,798
628,279
0
0
0
0
0
0
0
1,625,476
0
0
0
0
0
0
* 1,404
* 13,029
46,908
475,625
477,576
610,933
0
0
0
2,161,394
Other tax
credits
Number of
Amount
returns
8,754
*3
0
0
0
0
0
0
* 1,023
* 1,002
** 4,664
**
**
1,490
* 237
* 142
* 45
80
34
34
5,721
*3
0
0
0
0
0
0
0
* 1,002
** 2,660
**
**
1,485
* 237
335
* 3,033
27,729
* [1]
0
0
0
0
0
0
* 1,451
* 5,008
** 10,192
**
**
2,732
* 2,084
* 112
* 1,994
1,005
827
2,323
20,644
* [1]
0
0
0
0
0
0
0
* 5,008
** 4,634
**
**
2,656
* 2,084
6,261
* 7,085
10-Aug-09
2007 Individual Income Tax, All Returns: Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Tax cr
Total
Size of adjusted gross income
All returns [1]
Number of
returns
All returns, total....................................
No adjusted gross income.....................
$1 under $5,000......................................
$5,000 under $10,000.............................
$10,000 under $15,000...........................
$15,000 under $20,000...........................
$20,000 under $25,000...........................
$25,000 under $30,000...........................
$30,000 under $40,000...........................
$40,000 under $50,000...........................
$50,000 under $75,000...........................
$75,000 under $100,000.........................
$100,000 under $200,000.......................
$200,000 under $500,000.......................
$500,000 under $1,000,000....................
$1,000,000 under $1,500,000.................
$1,500,000 under $2,000,000.................
$2,000,000 under $5,000,000.................
$5,000,000 under $10,000,000...............
$10,000,000 or more..............................
Taxable returns, total............................
No adjusted gross income.....................
$1 under $5,000......................................
$5,000 under $10,000.............................
$10,000 under $15,000...........................
$15,000 under $20,000...........................
$20,000 under $25,000...........................
$25,000 under $30,000...........................
$30,000 under $40,000...........................
$40,000 under $50,000...........................
$50,000 under $75,000...........................
$75,000 under $100,000.........................
$100,000 under $200,000.......................
$200,000 under $500,000.......................
$500,000 under $1,000,000....................
$1,000,000 or more................................
Nontaxable returns, total......................
142,978,806
1,907,835
11,930,752
12,114,741
11,914,564
11,061,903
9,963,693
9,005,338
14,740,806
11,150,798
19,450,744
11,744,132
13,457,876
3,492,353
651,049
166,362
70,733
108,641
28,090
18,394
96,269,751
5,559
926,371
3,283,042
5,762,743
5,701,605
5,849,507
5,743,893
11,472,967
9,740,232
18,317,115
11,558,977
13,383,717
3,483,359
649,403
391,261
46,709,055
48,090,578
3,828
164,861
647,283
1,932,692
3,019,835
4,135,168
3,880,991
6,035,683
4,820,749
8,581,762
6,110,997
6,437,566
1,628,600
408,671
112,551
50,445
80,978
22,253
15,666
33,813,030
2,002
146,363
123,367
986,299
858,173
1,284,695
1,211,500
3,297,964
3,608,286
7,621,971
5,969,952
6,390,478
1,623,102
407,586
281,294
14,277,548
Amount
63,778,784
7,271
3,824
38,976
344,116
928,528
2,062,470
2,970,640
5,749,995
5,488,519
12,610,140
9,972,261
7,458,662
3,218,418
2,378,925
1,274,861
834,050
2,408,947
1,354,034
4,674,148
50,387,837
4,833
2,781
5,166
110,779
181,717
414,954
781,399
2,763,735
3,676,041
10,548,939
9,530,854
7,088,688
2,929,945
2,187,913
10,160,095
13,390,947
Child care
credit
Number of
Amount
returns
6,491,844
*14
--25,939
231,489
383,521
443,379
727,838
578,244
1,321,159
1,073,020
1,397,676
269,107
29,020
6,076
2,129
2,510
446
276
4,451,217
*6
---*1,999
*999
9,622
233,266
334,964
1,135,127
1,035,806
1,389,952
269,037
29,011
11,428
2,040,627
3,483,152
*8
--3,671
57,236
189,759
271,893
466,317
302,694
688,787
575,079
770,904
132,536
17,277
3,591
1,349
1,544
312
194
2,331,269
*7
---*283
*899
5,360
117,988
156,982
576,970
550,846
765,171
132,509
17,271
6,984
1,151,883
Credit for the elderly
and disabled
Number of
Amount
returns
89,767
556
--51,650
26,538
11,022
-------------42,966
402
--16,279
20,546
*5,739
---------46,801
12,469
537
--7,939
2,312
1,681
-------------6,306
428
--3,078
2,136
*665
---------6,162
Child tax credit
Number of
returns
25,889,333
2,678
*1,864
*1,425
167,280
1,274,682
1,969,344
2,263,247
3,742,035
3,049,981
6,016,480
4,124,983
**3,275,336
**
------16,091,481
1,386
*3
*136
*105
*1,642
39,418
147,969
1,441,048
2,017,043
5,181,936
4,012,334
**3,248,461
---9,797,852
Amount
31,556,282
2,480
*332
*295
17,356
316,792
976,071
1,560,707
3,611,085
3,849,961
9,582,317
7,060,031
**4,578,854
**
------23,844,556
2,237
*9
*136
*211
*1,642
39,418
147,617
1,573,749
2,570,383
8,141,009
6,837,822
**4,530,323
---7,711,726
redits
Education
credits
Number of
Amount
returns
7,435,044
348
*3
46,470
499,480
608,393
613,252
611,049
1,133,312
917,454
1,462,871
1,314,720
227,692
-------5,382,345
125
-*4,999
133,958
264,897
368,848
416,078
777,527
671,194
1,243,427
1,276,211
225,081
---2,052,698
6,910,412
358
*1
2,893
163,828
369,737
480,615
544,775
1,051,997
946,541
1,561,652
1,636,151
151,863
-------5,150,186
203
-*295
27,173
111,206
256,931
384,613
676,369
671,978
1,289,135
1,583,219
149,063
---1,760,227
Retirement savings
contribution credit
Number of
Amount
returns
5,862,206
214
*1,009
29,314
253,333
692,247
1,193,089
849,471
1,426,996
1,126,509
290,024
---------3,639,168
170
-*4,999
133,345
450,487
744,709
336,612
869,251
855,211
244,384
-----2,223,038
976,846
286
*148
1,840
57,372
95,935
190,457
163,337
239,059
178,701
49,711
---------548,568
276
-*212
23,724
51,198
84,073
63,424
142,492
139,869
43,301
-----428,277
Residential energy
credits
Number of
Amount
returns
4,326,398
**
-**671
48,994
53,541
81,487
130,542
363,574
395,071
1,070,509
851,517
1,054,235
230,675
**45,583
**
**
**
**
**
4,046,635
**
-**26
27,735
41,502
57,033
95,917
303,329
350,945
1,004,144
837,328
1,052,472
230,630
**45,575
**
279,763
1,007,577
**
-**12
6,221
9,816
15,448
29,388
78,375
89,152
234,685
190,305
270,179
67,186
**16,810
**
**
**
**
**
942,840
**
-**7
3,494
8,317
10,750
22,108
62,437
77,152
220,187
184,421
270,006
67,167
**16,795
**
64,737
Adoption credit
Number of
returns
94,128
*4
----*1,637
*644
*8,628
11,281
35,479
16,345
19,558
524
*8
*17
**4
-**
-26,609
**
------**1,000
*2,001
*6,914
*6,251
9,912
*503
*8
*21
67,519
Amount
396,039
*13
----*800
*252
*15,421
21,197
115,602
64,059
173,915
4,598
*89
*85
**8
-**
-119,220
**
------**2,429
*1,675
*12,811
*12,470
85,420
*4,234
*89
*93
276,819
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
3,420,158
*3
-462,708
822,388
213,057
365,352
796,480
760,172
-----------1,330,254
*3
-10,245
603,936
-*7,638
190,747
517,685
-------2,089,904
933,968
*7
-30,279
79,353
63,807
190,951
370,324
199,247
-----------337,568
*7
-942
49,172
-*10,489
143,103
133,855
-------596,400
Prior year minimum
tax credit
Number of
Amount
returns
395,359
-*644
*1,002
*544
*635
*1,884
*1,305
8,807
5,502
29,275
36,132
178,667
62,933
40,619
12,685
4,801
6,799
1,864
1,263
368,890
-*644
*999
---*647
*3,535
*2,667
22,501
33,938
174,390
61,673
40,535
27,362
26,469
1,034,675
-*24
*99
*37
*421
*373
*798
8,796
9,228
26,092
43,059
178,499
103,684
139,858
132,895
62,193
164,213
79,755
84,651
965,883
-*24
*99
---*398
*2,709
*3,857
13,120
40,028
163,653
89,626
136,068
516,302
68,791
Foreign tax
credit
Number of
Amount
returns
General business
credit
Number of
Amount
returns
Empowerment zone and
community renewal credit
Number of
Amount
returns
Renewable electric
and Indian coal credit
Number of
Amount
returns
Credit for social security and
medicare tax paid on tips
Number of
Amount
returns
7,642,644
15,435,196
230,821
845,539
29,219
116,603
2,121
11,238
53,276
291,552
488
31
--26
153
**
**
30
451
161,348
3,211
*632
*88
------107,838
3,347
--------137,812
6,626
*2,641
*507
------138,595
10,068
*4,563
*1,299
----*638
*354
171,092
12,368
*2,400
*887
----*632
*3
177,601
21,154
5,502
4,545
------359,945
50,316
8,828
10,959
*1,001
*1,593
--*999
*584
366,972
49,595
9,600
11,237
*624
*493
--*2,001
*1,066
1,082,618
234,729
28,381
39,209
**5,703
**11,221
--*3,294
*2,243
1,018,168
278,441
32,610
49,635
**
**
**1,007
**186
6,432
13,119
2,114,584
956,555
65,535
98,925
**
**
*315
*1,691
14,286
39,872
1,199,128
2,602,608
25,187
42,751
6,864
27,603
**552
**1,483
11,093
66,301
350,931
2,069,221
16,555
62,071
6,237
11,896
**
**
**13,871
**167,558
99,785
995,737
9,409
70,266
3,142
9,986
*42
*19
**
**
45,647
681,137
4,745
43,249
1,617
8,644
*45
*1,477
**
**
74,490
2,017,039
8,573
125,455
2,594
18,390
72
945
**
**
20,782
1,144,685
2,957
78,966
656
11,496
29
2,608
**
**
14,819
4,298,328
2,704
205,490
757
15,126
59
2,829
**
**
7,383,876
14,288,137
206,041
800,867
28,580
114,887
2,116
10,860
49,006
277,651
**
145
**
--22
137
**
**
22
**2,728
-**145,717
--------101,989
3,272
-------111,901
3,828
*863
*1
------120,069
5,897
*3,273
*593
----*638
*354
145,680
9,566
*1,727
*589
------157,459
12,503
*1,921
*770
------322,970
31,482
6,173
6,144
*1,001
*1,593
--*999
*584
336,352
31,884
5,596
5,012
*312
*55
--*1,001
*458
1,037,852
168,397
21,995
22,648
**5,392
**9,999
--*2,469
*953
1,003,243
212,163
30,973
47,856
**
**
**1,007
**186
*5,741
*8,168
2,101,166
814,194
63,702
90,174
**
**
*315
*1,691
13,266
34,443
1,194,654
2,351,143
24,897
41,791
6,856
27,568
**547
**1,105
11,010
65,121
349,881
1,882,638
16,541
61,879
6,237
11,896
**
**
**13,862
**167,425
254,943
8,758,442
28,380
523,411
8,763
63,639
247
7,877
**
**
258,768
1,147,059
24,780
44,673
639
1,716
*5
*378
4,270
13,901
* Estimate should be used with caution due to the small number of sample returns on which it is based.
[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file.
[2] Less than $500.
** Data combined to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to total because of rounding.
Source: IRS, Statistics of Income Division, July 2009.
Work opportunity
credit
Number of
Amount
returns
38,096
14
-*644
--*644
*1,268
*644
*1,306
*1,562
*3,444
8,280
7,706
4,426
2,260
1,214
2,520
999
1,167
34,511
*9
-*644
----*644
*1,306
*628
*3,403
7,631
7,669
4,421
8,156
3,585
224,666
422
-*210
--*96
*1,739
*42
*1,970
*3,251
*5,640
18,129
47,249
28,023
21,417
14,983
34,622
13,705
33,167
214,248
*226
-*210
----*42
*1,970
*1
*5,556
13,711
46,748
27,914
117,869
10,418
Alternative motor
vehicle credit
Number of
Amount
returns
157,814
---*2,000
*539
*2,999
*2,277
*4,221
9,007
26,311
30,200
70,998
**9,262
**
**
**
**
**
**
148,674
-----*1,999
*1,639
*4,221
*5,900
24,997
29,684
70,980
**9,254
**
**
9,140
184,661
---*644
*114
*2,920
*1,338
*6,403
10,261
28,900
39,810
84,078
**10,194
**
**
**
**
**
**
177,794
-----*1,575
*1,203
*6,403
*6,486
28,365
39,507
84,069
**10,185
**
**
6,867
Other tax
credits
Number of
Amount
returns
41,235
*5
*644
*655
*655
*2,999
*105
*999
*845
*3,766
13,260
4,456
6,929
**4,967
**
293
156
276
109
117
33,316
*5
*644
-*655
*2,000
-*999
*9
*2,414
10,584
4,234
5,866
**4,957
**
951
7,919
106,428
*[2]
*19
*9
*98
*633
*36
*300
*1,304
*7,826
30,851
7,913
20,047
**15,709
**
1,884
2,388
7,265
3,608
6,538
85,177
*[2]
*19
-*98
*91
-*300
*5
*3,089
23,566
6,321
14,595
**15,408
**
21,683
21,252
5-Aug-08
2006 Individual Income Tax, All Returns: Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Tax cr
Total
Size of adjusted gross income
All returns
Number of
returns
All returns, total....................................
No adjusted gross income.....................
$1 under $5,000......................................
$5,000 under $10,000.............................
$10,000 under $15,000...........................
$15,000 under $20,000...........................
$20,000 under $25,000...........................
$25,000 under $30,000...........................
$30,000 under $40,000...........................
$40,000 under $50,000...........................
$50,000 under $75,000...........................
$75,000 under $100,000.........................
$100,000 under $200,000.......................
$200,000 under $500,000.......................
$500,000 under $1,000,000....................
$1,000,000 under $1,500,000.................
$1,500,000 under $2,000,000.................
$2,000,000 under $5,000,000.................
$5,000,000 under $10,000,000...............
$10,000,000 or more..............................
Taxable returns, total............................
No adjusted gross income.....................
$1 under $5,000......................................
$5,000 under $10,000.............................
$10,000 under $15,000...........................
$15,000 under $20,000...........................
$20,000 under $25,000...........................
$25,000 under $30,000...........................
$30,000 under $40,000...........................
$40,000 under $50,000...........................
$50,000 under $75,000...........................
$75,000 under $100,000.........................
$100,000 under $200,000.......................
$200,000 under $500,000.......................
$500,000 under $1,000,000....................
$1,000,000 or more................................
Nontaxable returns, total......................
138,394,754
2,675,594
11,633,370
11,786,747
11,711,680
10,937,694
9,912,261
8,749,761
14,151,824
10,687,193
18,854,917
11,140,408
12,088,423
3,121,485
589,306
150,431
64,007
98,724
24,975
15,956
92,740,927
6,301
856,788
3,368,135
5,775,871
5,720,555
5,853,087
5,777,215
11,156,227
9,329,664
17,817,863
10,981,207
12,041,382
3,115,244
588,046
353,341
45,653,826
46,091,502
4,602
128,710
680,091
1,812,137
3,085,853
4,290,763
3,569,803
5,849,213
4,699,854
8,424,127
5,877,571
5,757,978
1,327,157
342,863
96,453
43,087
69,452
18,816
12,972
32,144,174
2,191
110,490
115,892
952,539
845,859
1,314,914
1,095,545
3,273,244
3,516,647
7,529,272
5,754,917
5,726,324
1,323,901
342,110
240,329
13,947,327
Amount
58,938,971
3,925
3,722
46,864
337,648
1,036,307
2,282,688
2,942,500
5,687,787
5,610,678
13,016,392
9,758,876
6,622,352
2,329,368
1,744,714
941,955
628,879
1,820,947
1,038,960
3,084,408
45,827,577
2,860
2,647
4,095
104,192
187,853
487,409
824,139
2,796,594
3,698,484
11,024,276
9,359,375
6,423,109
2,120,317
1,617,115
7,175,113
13,111,394
Child care
credit
Number of
Amount
returns
6,466,792
*4
*625
-34,535
258,485
424,355
456,804
757,388
587,976
1,351,595
1,059,945
1,263,315
236,082
**35,682
**
**
**
**
**
4,355,890
*4
----*2,688
16,078
254,054
357,791
1,160,792
1,035,801
1,257,008
236,005
**35,670
**
2,110,902
3,486,637
*5
*223
-4,404
70,167
219,309
300,522
477,339
314,945
723,722
556,015
678,382
121,568
**20,034
**
**
**
**
**
2,246,696
*5
----*796
8,522
126,187
163,208
595,312
538,035
673,064
121,535
**20,032
**
1,239,941
Credit for the elderly
and disabled
Number of
Amount
returns
98,261
**315
**
*1,658
53,739
32,616
9,932
-------------55,360
**301
-**
23,753
24,653
*6,653
---------42,901
14,571
**224
**
*98
9,898
3,141
1,211
-------------8,278
**220
-**
4,825
2,540
*694
---------6,293
Child tax credit
Number of
returns
25,741,511
3,602
*2,095
*2,943
223,656
1,294,236
2,066,202
2,147,348
3,670,668
3,057,747
6,098,909
4,053,416
3,119,295
1,393
------16,167,659
1,559
*243
--*1,676
39,173
229,990
1,501,243
2,019,147
5,321,796
3,951,427
3,100,016
*1,389
--9,573,852
Amount
31,741,551
3,070
*904
*260
23,639
355,340
1,026,261
1,545,132
3,604,360
4,033,045
9,839,487
7,001,516
4,307,293
1,243
------24,080,565
2,309
*348
--*1,679
39,171
229,891
1,634,412
2,650,128
8,464,256
6,774,211
4,282,920
*1,239
--7,660,986
redits
Education
credit
Number of
Amount
returns
7,725,138
**517
**
86,557
497,570
695,625
740,224
637,674
1,229,482
841,353
1,570,901
1,274,749
150,487
-------5,453,195
**253
**
*3,924
139,297
306,595
441,590
383,591
819,391
618,667
1,353,339
1,237,394
149,154
---2,271,942
7,022,420
**327
**
8,246
172,644
425,403
594,529
550,663
1,120,372
847,007
1,705,504
1,526,097
71,628
-------5,098,239
**208
**
*366
25,611
125,335
332,009
336,897
720,906
582,905
1,429,892
1,473,289
70,820
---1,924,182
Retirement savings
contribution credit
Number of
Amount
returns
5,192,133
273
*106
43,737
259,377
608,572
1,184,202
631,116
1,296,260
1,167,867
*625
---------3,152,302
213
*106
*6,934
137,935
405,902
716,631
185,108
817,493
881,356
*625
-----2,039,831
893,957
92
*106
2,886
60,963
84,049
197,554
161,471
196,164
190,627
*44
---------489,012
73
*106
*286
24,522
44,279
86,421
58,113
127,026
148,141
*44
-----404,945
Residential energy
credits
Number of
Amount
returns
4,344,189
**
-**3,019
33,268
59,955
102,428
123,740
374,836
399,364
1,074,168
856,555
1,054,189
223,150
**39,515
**
**
**
**
**
4,070,368
**
-**10
20,750
43,541
73,148
95,435
306,953
348,933
1,016,862
849,241
1,052,860
223,125
**39,509
**
273,821
1,000,149
**
-**35
3,985
8,809
19,552
28,143
73,888
86,920
239,835
192,403
266,052
66,919
**13,610
**
**
**
**
**
940,565
**
-**3
2,392
7,605
13,400
20,061
60,987
75,059
224,321
190,834
265,387
66,910
**13,605
**
59,585
Adoption credit
Number of
returns
93,369
*38
---*1,007
*1,098
*1,632
9,551
12,547
30,625
16,623
19,439
**809
**
**
-**
--34,564
-------*1,000
*2,044
*7,779
8,747
14,203
**791
-**
58,804
Amount
351,184
*57
---*371
*456
*1,568
11,922
18,967
98,193
64,195
150,208
**5,248
**
**
-**
--144,994
-------*482
*2,848
*13,045
16,339
107,297
**4,983
-**
206,190
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
2,960,172
*9
*637
447,503
642,247
212,941
398,815
727,259
530,760
-----------1,191,208
*9
-11,547
558,692
*937
*3,608
264,672
351,743
-------1,768,964
797,162
*3
*90
32,357
54,465
76,138
202,245
316,809
115,055
-----------275,639
*3
-952
42,714
*348
*2,746
153,664
75,212
-------521,523
Minimum tax
credit
Number of
Amount
returns
359,098
--*727
*634
*631
5,532
4,233
4,226
8,417
26,071
34,659
163,170
55,347
34,495
8,887
3,635
5,976
1,570
887
338,391
---**
-**1,241
*1,275
*3,187
5,655
22,933
33,106
160,740
54,948
34,400
20,906
20,706
1,032,247
--*42
*64
*109
3,061
2,701
4,406
16,095
20,291
38,395
165,391
140,800
159,886
110,331
60,006
155,298
69,269
86,103
987,308
---**
-**650
*278
*2,779
7,352
15,853
36,996
161,851
131,351
155,005
475,192
44,940
Foreign tax
credit
Number of
Amount
returns
General business
credit
Number of
Amount
returns
Empowerment zone and
community renewal credit
Number of
Amount
returns
6,418,317
10,958,470
386,681
1,302,464
32,209
120,603
151
13
--43
26
125,978
2,391
----95,754
2,666
*1,949
*199
*1,299
*44
122,013
6,335
*3,913
*832
--122,772
10,332
*1,611
*2,239
--143,642
14,044
*1,911
*1,299
--155,818
23,334
8,029
5,533
--312,213
45,483
21,404
28,636
--361,082
41,338
21,256
37,756
*625
*618
952,000
206,183
65,719
133,501
*2,049
*3,511
854,194
214,073
66,524
128,993
*2,081
*6,939
1,708,249
754,929
114,331
178,259
4,865
9,765
960,785
1,920,006
24,042
44,805
**21,246
**99,701
288,317
1,432,537
24,827
102,599
**
**
84,665
739,541
9,788
70,010
**
**
38,493
494,282
5,446
63,183
**
**
62,732
1,471,381
10,008
167,716
**
**
17,310
839,138
3,275
111,007
**
**
12,151
2,740,464
2,649
225,896
**
**
6,207,200
10,014,389
349,510
1,240,829
29,574
114,558
*5
*74
--43
26
2,187
110,247
----*10
91,537
2,474
*650
*1
*650
102,035
3,832
*1,097
*2
--113,014
6,068
----128,585
8,222
*982
*1,229
--134,034
12,684
*4,004
*1,758
--278,430
24,416
11,939
16,006
--338,418
29,772
15,210
24,889
--910,829
136,229
56,418
107,562
*1,748
*1,829
841,228
169,369
65,221
127,132
*1,027
*3,286
1,698,446
636,817
114,091
177,758
4,865
9,765
957,816
1,721,454
23,931
44,312
**21,241
**99,643
287,600
1,310,063
24,808
102,370
**
**
214,909
5,950,797
31,160
637,811
**
**
211,117
944,081
37,171
61,634
2,635
6,045
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to total because of rounding.
Source: IRS, Statistics of Income Division, July 2008
Other tax
credits
Number of
Amount
returns
79,911
*14
-*650
**1,614
**
*4,013
*827
*1,725
9,492
16,717
16,552
19,902
5,020
**3,386
**
**
**
**
**
73,655
*9
-*650
*1,000
-*4,013
*787
*1,645
*6,232
14,842
16,494
19,594
5,006
**3,383
**
6,256
168,593
*113
-*6
**419
**
*2,070
*637
*2,805
14,183
28,418
25,753
38,296
6,926
**48,966
**
**
**
**
**
152,082
*15
-*6
*294
-*2,070
*610
*2,645
*6,660
23,510
25,386
35,281
6,790
**48,814
**
16,511
28-Aug-07
2005 Individual Income Tax, All Returns:Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Total
Size of adjusted gross income
All returns
All returns, total.................................... 134,372,678
No adjusted gross income.....................
1,761,041
$1 under $5,000......................................
11,476,415
$5,000 under $10,000.............................
12,114,236
$10,000 under $15,000...........................
11,635,684
$15,000 under $20,000...........................
11,126,599
$20,000 under $25,000...........................
9,784,167
$25,000 under $30,000...........................
8,738,107
$30,000 under $40,000...........................
13,940,405
$40,000 under $50,000...........................
10,618,506
$50,000 under $75,000...........................
18,351,037
$75,000 under $100,000.........................
10,449,989
$100,000 under $200,000.......................
10,810,367
$200,000 under $500,000.......................
2,737,802
$500,000 under $1,000,000....................
524,506
$1,000,000 under $1,500,000.................
127,925
$1,500,000 under $2,000,000.................
56,615
$2,000,000 under $5,000,000.................
84,070
$5,000,000 under $10,000,000...............
21,431
$10,000,000 or more..............................
13,776
Taxable returns, total............................
90,593,081
No adjusted gross income.....................
4,882
813,194
$1 under $5,000......................................
3,710,338
$5,000 under $10,000.............................
$10,000 under $15,000...........................
5,752,740
$15,000 under $20,000...........................
5,988,457
$20,000 under $25,000...........................
5,886,278
$25,000 under $30,000...........................
5,858,233
$30,000 under $40,000...........................
11,106,472
$40,000 under $50,000...........................
9,325,210
$50,000 under $75,000...........................
17,491,819
$75,000 under $100,000.........................
10,329,339
$100,000 under $200,000.......................
10,767,383
$200,000 under $500,000.......................
2,732,229
$500,000 under $1,000,000....................
523,401
$1,000,000 or more................................
303,106
Nontaxable returns, total......................
43,779,597
Number of
returns
Amount
42,246,181
3,786
101,525
761,034
1,776,912
3,185,742
4,100,068
3,520,838
5,514,036
4,500,971
7,739,447
5,123,992
4,472,724
972,359
277,210
76,685
35,443
56,941
15,583
10,884
28,493,298
1,484
85,001
170,163
811,595
824,104
1,205,569
1,067,088
3,062,132
3,353,432
6,991,670
5,028,227
4,451,264
969,742
276,645
195,181
13,752,883
55,316,421
4,091
3,195
64,462
342,094
1,093,666
2,231,530
2,890,610
5,570,977
5,596,424
12,860,837
8,977,546
5,666,351
2,105,355
1,505,507
886,754
606,336
1,683,765
861,474
2,365,446
42,917,160
2,607
2,416
15,429
93,571
184,434
458,623
820,270
2,778,615
3,712,257
11,160,817
8,671,160
5,473,998
1,957,425
1,419,012
6,166,526
12,399,261
Child care
credit
Number of
Amount
returns
6,500,596
*108
-*658
49,041
291,343
425,988
459,919
819,161
633,919
1,402,429
1,032,949
1,159,486
194,058
**31,535
**
**
**
**
**
4,370,642
*5
---*1,997
*4,664
23,288
327,414
392,188
1,232,608
1,004,404
1,158,539
194,006
**31,530
**
2,129,954
3,462,104
*149
-*9
5,340
92,892
219,324
286,670
508,276
338,043
731,705
546,877
610,620
103,274
**18,924
**
**
**
**
**
2,234,271
*3
---*2,007
*3,023
8,839
168,821
179,198
616,325
523,909
609,968
103,258
**18,921
**
1,227,832
Credit for the elderly
and disabled
Number of
Amount
returns
101,627
158
-8,865
49,984
33,636
8,983
-------------54,757
149
-*1,013
26,269
20,353
*6,973
---------46,870
14,127
111
-447
9,433
2,806
1,329
-------------8,428
106
-*24
5,531
1,826
*942
---------5,699
Tax credits
Child tax credit
Number of
returns
Amount
25,950,568
2,824
*1,216
*2,604
311,217
1,439,228
2,077,679
2,238,914
3,763,159
3,136,129
6,200,813
3,945,548
2,830,288
949
------16,309,847
919
*38
-*670
*16
47,057
299,325
1,631,934
2,112,752
5,532,274
3,862,888
2,821,029
*944
--9,640,721
32,047,620
2,306
*317
*306
32,538
416,382
1,100,492
1,627,712
3,754,835
4,209,134
10,124,678
6,828,200
3,950,215
504
------24,390,378
1,585
*115
-*12
*24
44,902
296,865
1,768,636
2,802,167
8,897,456
6,643,311
3,934,806
*499
--7,657,242
Education
credit
Number of
Amount
returns
7,057,251
283
*682
100,558
477,637
649,577
642,921
608,409
1,079,343
810,499
1,529,587
1,087,179
70,576
-------5,080,722
171
-*7,658
140,562
309,061
403,871
388,446
738,933
593,682
1,362,716
1,065,342
70,280
---1,976,529
6,119,631
371
*90
11,767
175,703
398,880
490,376
466,632
966,497
737,481
1,606,672
1,245,511
19,650
-------4,538,715
305
-*2,458
33,149
127,616
290,806
299,371
628,237
517,736
1,404,515
1,214,911
19,610
---1,580,916
Retirement savings
contribution credit
Number of
Amount
returns
5,293,605
829
*681
39,371
272,807
637,819
1,107,212
689,904
1,299,796
1,245,051
*136
---------3,200,943
526
*30
*5,339
116,403
403,172
658,600
209,868
827,288
979,581
*136
-----2,092,662
944,531
1,001
*76
3,285
69,785
86,678
191,592
190,222
199,319
202,560
*12
---------505,501
471
*59
*369
20,231
46,294
81,394
62,830
131,072
162,769
*12
-----439,029
Adoption credit
Number of
returns
84,793
**
----**659
*2,661
*7,829
10,423
26,465
17,525
18,684
*444
*86
--*12
*4
-32,664
--------*997
*6,046
9,165
15,916
*439
*86
*16
52,128
Amount
319,558
**
----**123
*1,895
*10,722
20,788
79,171
75,658
127,003
*3,576
*449
--*148
*26
-124,256
--------*1,194
*7,269
21,848
89,805
*3,517
*449
*173
195,303
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
2,896,347
*14
-533,860
568,988
232,031
451,920
735,580
373,954
-----------1,146,240
--80,190
469,670
*1,315
29,191
319,272
246,601
-------1,750,108
745,322
*9
-45,842
43,518
86,756
212,790
290,411
65,997
-----------258,889
--10,166
31,587
*143
29,536
142,423
45,033
-------486,433
Minimum tax
credit
Number of
Amount
returns
290,376
-*1,005
-*1,016
*1,975
*2,355
*2,411
2,028
7,365
26,725
29,399
104,758
54,233
34,790
9,758
3,981
6,030
1,536
1,010
271,498
-*1,005
-*8
*662
*1,003
*1,448
*341
4,284
20,729
28,064
103,222
53,776
34,703
22,254
18,877
1,081,252
-*671
-*96
*787
*439
*1,571
967
9,804
44,462
38,133
140,336
161,195
166,325
113,288
60,993
166,607
64,105
111,472
1,021,780
-*671
-*4
*206
*59
*221
*81
4,214
31,436
36,488
127,069
149,898
162,191
509,243
59,472
Foreign tax
credit
Number of
Amount
returns
5,398,046
72
96,669
84,656
99,039
133,847
137,887
148,193
297,806
327,048
840,500
674,737
1,384,592
763,876
235,718
66,562
31,634
51,007
14,090
10,114
5,191,910
*43
83,307
76,968
80,423
108,906
121,968
130,180
267,456
301,820
808,513
668,383
1,374,107
761,567
235,198
173,071
206,137
9,361,989
7
1,878
2,567
4,408
8,263
12,563
22,441
32,481
50,655
153,775
149,805
706,291
1,749,080
1,207,066
685,359
489,198
1,341,648
686,001
2,058,503
8,672,519
*5
1,460
2,413
2,750
6,129
6,495
8,978
19,786
30,529
101,195
141,430
581,839
1,613,317
1,124,865
5,031,326
689,470
General business
credit
Number of
Amount
returns
Empowerment zone and
community renewal credit
Number of
Amount
returns
Nonconventional source
fuel credit
Number of
Amount
returns
251,386
877,850
30,487
127,790
*4,712
*35,610
--42
126
--*1,301
*157
*651
*5
--*998
*239
----*2,838
*535
----*2,318
*59
*1,005
*153
--*2,996
*1,624
--*1,005
*578
*2,932
*791
*345
*66
--8,050
6,691
*652
*598
**3,707
**35,033
12,910
9,662
----41,059
79,723
*1,503
*1,783
**
**
37,089
48,110
2,629
5,567
**
**
65,201
80,286
3,796
9,224
**
**
25,293
50,663
**19,867
**110,269
**
**
21,937
87,053
**
**
**
**
8,719
64,732
**
**
**
**
4,329
44,139
**
**
**
**
8,319
151,147
**
**
**
**
2,733
88,025
**
**
**
**
2,363
164,216
**
**
**
**
231,024
855,168
29,624
125,858
3,725
32,693
--42
126
--*105
*651
*651
*5
--------------*1,656
*35
*1,005
*153
--*1,688
*587
--*1,005
*578
*1,933
*444
*337
*55
--*5,012
*4,188
*652
*598
**2,719
**32,116
9,535
4,841
----36,591
70,157
*1,360
*1,554
**
**
35,561
45,642
*1,959
*3,937
**
**
64,835
80,029
3,757
9,182
**
**
25,197
50,115
**19,862
**110,248
**
**
21,917
86,913
**
**
**
**
26,449
512,112
**
**
**
**
20,362
22,682
*863
*1,932
*987
*2,917
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to total because of rounding.
Source: IRS, Statistics of Income Division, July 2007
Other tax
credits
Number of
Amount
returns
53,852
**
--**635
*1,044
*655
*2,522
*5,937
*4,013
9,876
11,353
11,060
2,607
**4,150
**
**
**
**
**
44,203
**
---**1,006
*655
*998
*3,146
*2,145
8,146
11,353
10,009
2,598
**4,147
**
9,649
123,267
**
--**36
*12
*301
*654
*10,014
*6,356
17,570
27,855
19,541
3,506
**37,421
**
**
**
**
**
101,972
**
---**7
*301
*24
*988
*537
13,565
27,855
18,504
3,283
**36,907
**
21,295
2004 Individual Income Tax, All Returns: Tax Liability and Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Total
Size of adjusted gross income
All returns, total.....................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000........................
$15,000 under $20,000........................
$20,000 under $25,000........................
$25,000 under $30,000........................
$30,000 under $40,000........................
$40,000 under $50,000........................
$50,000 under $75,000........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total.............................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000........................
$15,000 under $20,000........................
$20,000 under $25,000........................
$25,000 under $30,000........................
$30,000 under $40,000........................
$40,000 under $50,000........................
$50,000 under $75,000........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total......................
All returns
(1)
132,226,042
1,854,886
11,670,444
12,135,417
11,656,193
11,281,291
9,705,192
8,512,113
13,915,452
10,571,408
18,047,126
10,119,515
9,735,569
2,348,163
433,145
103,964
45,104
65,548
15,835
9,677
89,101,934
4,556
753,517
3,883,897
5,672,789
6,143,870
5,932,734
5,850,586
11,283,839
9,467,339
17,350,625
10,021,150
9,718,430
2,345,868
432,783
239,951
43,124,107
Number of
returns
(2)
41,694,252
2,483
73,179
925,909
1,840,535
3,290,364
4,096,436
3,490,341
5,544,138
4,486,045
7,863,016
4,979,911
3,916,143
811,426
225,054
60,440
27,102
42,813
11,481
7,435
28,055,265
986
61,669
243,525
806,144
760,852
1,159,755
1,150,543
3,162,801
3,469,558
7,242,936
4,902,820
3,908,647
810,849
224,943
149,237
13,638,987
Amount
(3)
52,366,870
2,531
1,874
82,301
363,967
1,187,501
2,351,428
2,929,997
5,696,638
5,726,546
13,150,076
8,695,252
5,090,848
1,656,859
1,227,028
665,796
427,779
1,093,512
625,431
1,391,505
40,821,742
1,902
1,511
23,841
98,358
183,965
517,098
932,393
2,903,500
3,972,673
11,673,824
8,432,450
5,032,404
1,634,637
1,215,423
4,197,763
11,545,127
Child care
credit
Number of
returns
(4)
6,316,649
--*8
69,842
286,871
431,217
403,250
736,624
617,643
1,516,690
1,058,706
1,004,475
**191,323
**
**
**
**
**
**
4,381,685
--*8
--*13,004
45,017
310,979
398,382
1,378,378
1,040,261
1,004,357
**191,299
**
**
1,934,964
Amount
(5)
3,337,984
--*17
7,807
94,409
218,818
246,219
469,329
326,590
805,010
535,868
535,516
**98,401
**
**
**
**
**
**
2,243,359
--*17
--*5,357
18,714
159,670
185,971
710,093
529,765
535,381
**98,391
**
**
1,094,626
Credit for the elderly
or disabled
Number of
Amount
returns
(6)
(7)
107,914
18,740
66
37
*3
*1
*8,978
*464
64,964
14,339
29,863
2,873
*4,039
*1,027
--------------------------56,933
10,417
47
34
----32,907
7,508
19,940
1,848
*4,039
*1.027
------------------50,981
8,323
Tax credits
Child tax credit
Number of
returns
(8)
25,988,711
2,045
*33
*2,927
359,103
1,559,952
2,170,107
2,185,604
3,769,952
3,148,918
6,298,585
3,914,714
2,575,665
*1,107
------16,530,973
618
*33
*8
*42
*4,088
58,674
371,820
1,694,386
2,226,497
5,756,104
3,847,550
2,570,045
*1,107
--9,457,737
Amount
(9)
32,300,455
1,396
*33
*385
42,074
482,364
1,173,040
1,661,734
3,846,759
4,320,795
10,421,698
6,759,509
3,590,023
*646
------24,828,310
1,172
*33
*16
*44
*3,699
55,332
362,777
1,843,036
3,001,892
9,378,173
6,604,091
3,577,399
*646
--7,472,145
Education
credit
Number of
returns
(10)
7,180,884
175
-133,535
499,455
648,308
678,689
622,022
1,153,715
816,066
1,558,194
1,023,756
46,971
-------5,114,143
125
-*9,969
154,778
302,734
416,444
357,913
800,346
615,393
1,404,327
1,005,187
46,928
---2,066,741
Amount
(11)
6,016,805
248
-16,335
191,352
401,086
493,371
510,027
1,034,253
755,049
1,579,635
1,028,274
7,175
-------4,413,348
205
-*643
39,164
128,766
313,339
306,691
697,949
541,552
1,378,320
999,549
7,170
---1,603,457
Retirement savings
contribution credit
Number of
Amount
returns
(12)
(13)
5,288,732
1,011,506
**342
**352
**
**
40,732
2,844
245,312
63,011
632,219
95,347
1,093,451
211,587
700,593
210,268
1,322,373
214,984
1,251,662
212,906
*2,048
*206
------------------3,215,625
551,813
**342
**352
**
**
*2,979
*208
119,979
26,157
371,246
42,914
609,373
83,546
246,113
83,448
865,985
141,582
997,570
173,402
*2,040
*206
----------2,073,107
459,692
Adoption credit
Number of
returns
(14)
71,136
**
----**974
-*6,947
*3,739
19,969
23,706
15,477
*316
*8
-----31,792
**
--------**4,959
*13,187
13,327
*310
*8
-39,344
Amount
(15)
301,890
**
----**420
-*8,304
*7,450
66,954
114,157
102,702
*1,828
*74
-----143,278
**
--------**4,615
*56,248
80,568
*1,772
*74
-158,612
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
(16)
(17)
2,975,197
767,524
*9
*17
--686,706
60,865
544,668
40,512
246,789
99,565
496,700
238,915
803,174
280,284
197,151
47,366
----------------------1,200,459
273,456
*9
*17
--172,232
21,677
426,966
23,127
*973
*58
54,269
50,805
427,056
152,485
118,954
25,286
--------------1,774,738
494,068
Minimum tax
credit
Amount
Number of
returns
(18)
274,596
**
**
**
**
**
**3,850
*1,350
8,095
6,317
31,389
19,553
93,565
55,386
36,523
8,173
3,258
5,286
1,150
702
257,650
**
**
**
**
**
**3,266
*1,293
*4,089
3,139
25,407
18,018
92,413
55,031
36,449
18,544
16,947
(19)
902,000
**
**
**
**
**
**90
*213
4,713
10,508
35,838
22,184
152,769
123,976
137,685
102,126
54,045
127,941
46,596
83,316
835,700
**
**
**
**
**
**45
*186
*155
5,731
20,574
17,830
137,629
112,597
131,098
409,855
66,300
Foreign tax
credit
Number of
returns
(20)
4,700,259
138
72,172
71,978
112,004
114,525
116,703
139,115
246,228
292,310
781,723
648,639
1,157,765
630,692
185,213
51,664
23,786
38,166
10,505
6,933
4,525,058
*118
61,636
60,060
90,141
97,849
99,839
120,198
225,739
270,756
756,773
638,578
1,156,824
630,370
185,143
131,034
175,201
Amount
(21)
6,757,994
7
1,656
1,317
3,609
9,709
10,088
14,884
36,891
41,828
117,929
160,631
605,580
1,375,080
999,072
503,664
330,175
854,037
515,278
1,176,557
6,649,741
*5
1,477
1,204
2,323
5,879
5,256
4,563
23,952
28,190
86,564
152,843
600,176
1,365,256
994,253
3,377,801
108,252
General business
Empowerment zone and community
Nonconventional source
credit
renewal credit
fuel credit
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(22)
(23)
(24)
(25)
(26)
(27)
248,506
635,391
27,845
105,179
3,353
12,861
--17
81
--*971
*184
----*952
*58
----*2,986
*1,092
----*3,951
*1,379
----*4,539
*1,972
----4,923
3,753
*935
*1,299
--11,642
6,901
--**409
**108
27,513
23,060
*43
*55
--42,609
63,960
*2,826
*3,678
**
**
36,458
47,134
*3,067
*2,841
*2,002
*4,959
53,862
71,771
4,300
18,879
*354
*17
23,139
42,463
**12,262
**41,531
*8
*[1]
15,817
54,331
**
**
147
1,174
6,909
48,421
1,683
7,467
*74
*296
3,254
37,637
800
3,729
85
178
5,725
86,906
1,281
14,534
131
498
1,779
51,832
305
4,248
74
2,400
1,477
92,537
327
6,836
67
3,232
217,487
596,360
27,442
104,411
3,349
12,746
--17
81
-----------*952
*58
-*971
*35
----*980
*36
----*569
*277
----*2,224
*914
*935
*1,299
--*5,301
*904
--**409
**108
24,072
16,602
----35,241
49,267
*2,471
*3,029
**
**
35,758
44,628
*3,067
*2,841
*2,002
*4,959
53,407
70,439
4,300
18,879
*354
*17
23,074
41,793
**12,257
**41,468
*8
*[1]
15,801
54,254
**
**
146
1,060
19,136
317,154
4,396
36,815
431
6,603
31,018
39,031
*403
*768
*4
*115
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to total because of rounding.
Source: IRS, Statistics of Income, Individual Complete Report 2004, Publication 1
New York liberty
zone credit
Number of
Amount
returns
(30)
(31)
685
10,032
*6
*387
--------------------*121
*1,663
*196
*2,333
*199
*2,373
*49
*231
*20
*13
52
1,981
21
151
21
900
562
7,926
**
**
--------------------**9
**30
*191
*2,246
*199
*2,373
163
3,276
2,106
123
Other tax
credits
Number of
Amount
returns
(32)
(33)
46,910
135,862
--------*973
*765
*2,000
*1,228
--*7,904
*16,169
*3,057
*2,993
19,095
41,412
*7,201
*19,565
2,760
4,746
1,974
3,779
794
3,244
439
1,251
167
1,316
380
6,556
121
4,742
108
28,032
36,962
113,231
--------*973
*765
*2,000
*1,228
----*2,993
*3,057
17,055
35,090
*7,201
*19,565
*2,760
*4,746
1,974
3,640
794
3,244
1,215
41,898
*9,947
*22,631
2003 Individual Income Tax, All Returns: Tax Liability and Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Total
Size of adjusted gross income
All returns
All returns, total....................................
No adjusted gross income..................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000........................
$15,000 under $20,000........................
$20,000 under $25,000........................
$25,000 under $30,000........................
$30,000 under $40,000........................
$40,000 under $50,000........................
$50,000 under $75,000........................
$75,000 under $100,000......................
$100,000 under $200,000....................
$200,000 under $500,000....................
$500,000 under $1,000,000.................
$1,000,000 under $1,500,000..............
$1,500,000 under $2,000,000..............
$2,000,000 under $5,000,000..............
$5,000,000 under $10,000,000.............
$10,000,000 or more...........................
Taxable returns, total...........................
No adjusted gross income..................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000........................
$15,000 under $20,000........................
$20,000 under $25,000........................
$25,000 under $30,000........................
$30,000 under $40,000........................
$40,000 under $50,000........................
$50,000 under $75,000........................
$75,000 under $100,000......................
$100,000 under $200,000....................
$200,000 under $500,000....................
$500,000 under $1,000,000.................
$1,000,000 or more.............................
Nontaxable returns, total.....................
(1)
130,423,626
1,813,840
11,697,628
12,503,409
12,002,004
11,293,967
9,831,150
8,541,753
13,957,257
10,452,444
17,372,492
9,542,599
8,878,643
1,999,016
356,140
81,695
34,016
48,278
11,168
6,126
88,921,904
4,522
835,922
4,116,242
6,042,925
6,304,103
6,095,228
6,092,090
11,856,081
9,668,366
17,024,921
9,486,123
8,861,764
1,996,787
355,750
181,080
41,501,722
Number of
returns
(2)
41,091,029
4,568
64,723
996,411
1,940,085
3,479,396
4,146,800
3,631,465
5,509,367
4,643,842
7,612,197
4,745,859
3,385,784
658,748
165,001
44,901
19,386
30,289
7,681
4,528
28,600,153
1,307
46,089
282,329
795,113
840,156
1,224,640
1,492,313
3,640,799
3,951,075
7,315,935
4,701,332
3,379,412
658,060
164,865
106,725
12,490,877
Child care
credit
Amount
(3)
41,995,756
2,848
1,502
86,853
398,381
1,226,764
2,371,509
2,893,291
5,002,697
4,931,676
9,384,323
6,004,621
3,591,666
1,699,502
1,131,236
532,675
335,113
896,347
486,138
1,018,613
32,979,712
2,176
577
28,181
110,759
222,211
494,064
1,143,303
2,949,455
3,824,140
8,792,250
5,845,653
3,531,144
1,672,066
1,114,952
3,248,781
9,016,043
Number of
returns
(4)
6,313,297
*106
-*1,895
77,415
303,172
450,297
432,091
779,750
694,704
1,454,840
1,021,338
927,293
149,900
**20,496
**
**
**
**
**
4,496,403
*106
---*3,981
*4,934
97,125
377,911
521,364
1,384,358
1,009,337
926,923
149,872
**20,491
**
1,816,894
Amount
(5)
3,206,890
*181
-*93
13,073
96,236
230,144
245,746
485,180
338,911
730,375
495,190
481,586
77,088
**13,088
**
**
**
**
**
2,216,247
*181
---*2,095
*1,691
45,538
198,322
226,113
680,886
489,752
481,510
77,075
**13,085
**
990,642
Credit for the elderly
or disabled
Number of
Amount
returns
(6)
(7)
123,147
20,257
83
51
--21,720
1,681
56,300
13,514
37,091
3,587
*7,954
*1,424
--------------------------67,046
10,122
75
51
--*953
*10
28,162
5,967
31,230
3,038
*6,625
*1,057
------------------56,101
10,135
Tax credits
Child tax credit
Number of
returns
(8)
25,672,254
4,091
*960
*3,086
439,921
1,673,657
2,235,008
2,296,293
3,789,479
3,317,501
6,080,919
3,664,932
**2,166,409
**
------17,338,044
1,045
*6
*40
*382
24,757
92,742
666,542
2,203,239
2,705,461
5,843,968
3,636,892
**2,162,969
**
--8,334,211
Amount
(9)
22,788,025
2,034
*83
*320
53,249
507,708
1,132,208
1,496,585
3,173,965
3,457,679
6,707,092
4,189,106
**2,067,996
**
------17,690,764
1,556
*13
*32
*382
15,244
65,779
462,302
1,829,181
2,718,083
6,397,310
4,137,012
**2,063,871
**
--5,097,261
Education
credit
Number of
returns
(10)
7,298,185
309
*2,339
125,322
541,296
661,880
593,593
666,822
1,183,027
878,707
1,578,685
1,040,943
25,263
0
------5,362,671
236
-*4,936
193,475
304,222
353,153
390,012
850,986
711,164
1,498,018
1,031,357
25,112
0
--1,935,514
Amount
(11)
5,842,966
420
*58
15,393
192,055
387,577
428,163
534,322
1,003,864
765,414
1,570,754
943,523
1,424
0
------4,424,243
305
-*332
44,757
140,015
263,870
316,570
689,518
571,781
1,462,160
933,529
1,407
0
--1,418,723
Retirement savings
contribution credit
Number of
Amount
returns
(12)
(13)
5,296,688
1,034,394
*36
*32
--52,725
5,671
261,208
71,811
666,654
108,085
1,064,176
210,371
674,969
214,487
1,282,370
204,916
1,294,551
219,020
--------------------3,445,878
579,195
*15
*14
--*1,993
*163
124,383
32,408
369,755
47,031
605,171
85,478
266,554
69,017
953,840
152,233
1,124,168
192,850
------------1,850,811
455,198
Adoption credit
Number of
returns
(14)
63,980
------*948
*5,207
*3,856
17,654
17,501
18,797
*7
**10
-**
-**
-33,056
-------*2,359
*1,948
*6,289
*6,066
16,381
*3
**10
**
30,924
Amount
(15)
348,793
------*316
*4,202
*6,259
68,097
92,380
177,468
*51
**20
-**
-**
-169,417
-------*1,281
*1,617
*12,494
*16,902
137,091
*13
**20
**
179,376
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
(16)
(17)
3,606,251
926,381
**
**
--**730,940
**60,050
501,999
40,374
317,051
99,890
781,294
330,932
1,034,224
345,902
240,743
49,233
----------------------1,418,787
339,709
**
**
--**220,133
**25,534
361,287
16,327
*948
*154
63,768
52,088
625,016
215,112
147,635
30,495
--------------2,187,465
586,671
Minimum tax
credit
Number of
returns
(18)
250,605
**
**4
-*359
*1,348
*44
2,030
7,221
11,242
42,796
33,439
95,110
36,152
12,408
3,683
1,548
2,307
576
338
234,315
----*963
*9
*1,235
*2,752
10,821
36,726
31,319
94,117
35,670
12,297
8,405
16,290
Foreign tax
credit
Amount
(19)
916,538
**
**[1]
-*63
*288
*13
1,904
4,334
13,933
34,902
37,496
127,936
173,803
180,410
85,195
39,338
112,837
48,115
55,972
838,766
----*10
*3
*837
*2,015
13,646
26,382
28,299
119,324
155,005
168,615
324,630
77,772
Number of
returns
(20)
4,145,174
153
60,472
56,848
91,625
121,548
125,499
135,275
266,959
277,975
714,453
596,340
969,025
492,683
141,698
39,257
17,137
27,092
6,972
4,162
3,960,953
*7
46,083
39,454
68,880
97,105
113,965
113,631
241,704
263,549
693,669
588,660
965,650
492,380
141,629
94,588
184,220
Amount
(21)
5,805,555
4
877
1,339
4,285
7,285
11,669
15,254
23,016
45,887
142,623
154,614
610,781
1,359,371
864,583
390,996
261,491
683,036
383,264
845,180
5,705,137
*1
565
709
2,316
2,725
7,590
8,581
13,800
27,143
110,619
151,089
606,796
1,351,645
860,524
2,561,034
100,418
General business
Empowerment zone and community
Nonconventional source
credit
renewal employment credit
fuel credit
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(22)
(23)
(24)
(25)
(26)
(27)
262,738
612,744
22,553
83,449
6,435
18,406
--**
**
--*952
*484
----*952
*763
--*952
*25
*1,855
*111
**
**
--*3,793
*1,179
----*1,646
*818
**1,677
**1,654
--*4,414
*3,503
*952
*1,077
--12,387
15,349
*31
*60
*209
*4
29,793
30,731
*927
*3,695
*3
*[1]
54,785
56,616
*1,512
*2,159
*927
*4,594
43,167
69,299
*1,420
*2,037
*2,069
*5,455
60,470
78,771
4,521
17,431
*1,334
*548
22,433
42,694
**8,791
**27,005
**940
**7,782
12,482
57,585
**
**
**
**
5,000
38,393
1,188
3,672
**
**
2,293
23,379
665
5,497
**
**
4,209
79,556
579
10,983
**
**
1,225
41,227
174
4,663
**
**
880
72,285
114
3,515
**
**
241,515
580,801
20,661
81,324
5,479
18,270
--**
**
--------------*1,855
*111
**
**
--*1,905
*917
----*1,054
*26
**965
**1,150
--*4,062
*3,107
----*6,873
*7,857
--*209
*4
27,315
26,675
*927
*3,695
*3
*[1]
49,221
45,412
*1,330
*1,744
*927
*4,594
41,614
66,058
*1,420
*2,037
*2,069
*5,455
59,182
76,656
4,512
17,380
*1,334
*548
22,354
41,949
**8,787
**26,987
**937
**7,669
12,478
57,293
**
**
**
**
13,602
254,740
2,720
28,331
**
**
21,223
31,943
1,892
2,126
*956
*136
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to total because of rounding.
Source: IRS, Statistics of Income, Individual Complete Report 2003, Publication 1304, O
Rate reduction
credit
Amount
Number of
returns
(28)
429,516
--21,571
42,472
64,370
74,737
73,025
56,562
34,102
37,645
**
**20,400
4,014
273
183
*33
98
24
*9
343,141
--18,728
37,489
46,460
39,511
56,229
50,690
32,828
36,180
**
**20,396
4,010
273
347
86,375
(29)
141,133
--1,519
8,300
14,257
22,486
27,028
22,820
14,299
17,575
**
**10,479
2,045
142
103
*17
46
12
*5
119,496
--1,402
7,913
10,983
14,011
20,798
20,624
13,711
17,209
**
**10,477
2,042
142
184
21,637
New York liberty
zone credit
Number of
Amount
returns
(30)
(31)
2,665
55,466
*14
*77
--------------------*618
*5,675
**2,033
**49,715
**
**
**
**
**
**
**
**
**
**
**
**
2,534
54,105
*5
*21
--------------------*505
*4,512
**2,024
**49,573
**
**
**
**
131
1,361
Other tax
credits
Number of
returns
(32)
63,939
---*1,992
*1,990
*1,990
*2,252
*4,019
*8,819
23,793
*10,492
4,981
**2,426
**
563
144
288
116
76
56,521
---*1,992
-*1,990
*952
*2,029
*8,717
21,763
*10,492
4,981
**2,421
**
1,183
7,419
Amount
(33)
125,645
---*578
*673
*1,369
*1,228
*3,917
*12,137
34,436
*9,471
6,535
**3,261
**
4,468
1,629
3,074
4,758
38,113
110,655
---*578
-*1,369
*128
*25
*12,132
25,340
*9,471
6,535
**3,237
**
51,842
14,989
2002, Individual Income Tax, All Returns: Tax Liability and Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Total
Size of adjusted gross income
All returns, total..................................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 under $1,500,000...............
$1,500,000 under $2,000,000...............
$2,000,000 under $5,000,000...............
$5,000,000 under $10,000,000.............
$10,000,000 or more............................
Taxable returns, total..........................
No adjusted gross income...................
$1 under $5,000...................................
$5,000 under $10,000..........................
$10,000 under $15,000.........................
$15,000 under $20,000.........................
$20,000 under $25,000.........................
$25,000 under $30,000.........................
$30,000 under $40,000.........................
$40,000 under $50,000.........................
$50,000 under $75,000.........................
$75,000 under $100,000.......................
$100,000 under $200,000.....................
$200,000 under $500,000.....................
$500,000 under $1,000,000..................
$1,000,000 or more..............................
Nontaxable returns, total....................
Child care
credit
All returns
(1)
130,076,443
1,752,457
11,808,875
12,472,745
12,142,182
11,290,146
10,023,419
8,574,575
13,980,103
10,550,456
17,396,916
9,247,839
8,422,603
1,908,466
336,684
78,121
31,316
44,205
10,026
5,309
90,963,896
4,734
1,027,179
4,288,859
6,138,817
6,950,062
6,340,186
6,536,844
12,451,931
10,029,880
17,166,746
9,209,814
8,407,677
1,906,210
336,251
168,707
39,112,547
Number of
returns
(2)
40,614,049
3,505
66,586
973,630
1,953,420
3,591,100
4,368,212
3,412,145
5,486,696
4,693,277
7,565,612
4,601,401
3,014,331
631,464
155,422
41,692
17,893
26,993
6,761
3,909
29,284,105
1,760
49,820
362,305
723,381
943,570
1,309,485
1,613,168
4,167,047
4,248,175
7,394,701
4,579,114
3,008,360
630,773
155,271
97,176
11,329,943
Amount
(3)
39,862,411
2,530
1,988
88,808
420,240
1,296,278
2,521,266
2,752,051
4,693,512
4,532,921
8,794,532
5,414,769
3,073,196
1,727,991
1,072,855
605,279
366,642
1,038,953
479,322
979,279
32,330,281
2,359
680
35,795
101,023
272,397
576,880
1,191,648
3,274,554
3,908,651
8,448,487
5,304,389
3,025,667
1,695,024
1,054,288
3,438,440
7,532,130
Number of
returns
(4)
6,185,855
*105
-*1,922
82,031
340,800
487,393
450,875
791,343
683,816
1,410,080
974,384
825,708
120,031
13,283
1,989
772
1,066
183
72
4,611,787
*105
--*2,010
*5,980
*14,024
150,052
540,284
599,563
1,365,323
973,415
823,663
120,005
13,279
4,082
1,574,068
Amount
(5)
2,706,539
*147
-*145
11,324
104,534
204,949
199,190
346,226
299,446
643,736
431,037
394,149
61,062
8,217
1,126
458
647
101
45
2,042,210
*147
--*434
*2,571
*5,176
51,536
216,411
255,257
616,739
430,108
392,189
61,050
8,215
2,377
664,329
Credit for the elderly
or disabled
Number of
Amount
returns
(6)
(7)
133,538
21,119
42
24
*3
*1
24,845
2,015
56,718
12,540
44,211
4,446
*7,718
*2,093
--------------------------64,020
10,485
41
24
*3
*1
--29,789
5,822
26,475
2,546
*7,712
*2,092
------------------69,517
10,634
Child tax credit
Number of
returns
(8)
25,939,801
3,309
*967
*3,002
505,421
1,806,393
2,568,356
2,250,375
3,919,474
3,325,948
6,142,106
3,631,612
1,782,839
-------18,108,308
**1,649
**
-*2,013
36,669
161,348
802,544
2,761,178
2,932,878
6,009,026
3,620,706
1,780,296
---7,831,493
Amount
(9)
21,520,271
2,073
*146
*173
65,598
568,134
1,217,906
1,451,304
3,174,981
3,201,938
6,449,137
3,841,146
1,547,734
-------17,199,077
**1,937
**
-*1,208
21,508
99,310
494,516
2,177,732
2,776,358
6,258,762
3,822,287
1,545,459
---4,321,194
Education
credit
Number of
returns
(10)
6,475,134
119
-126,690
485,047
549,783
608,473
592,391
993,231
869,442
1,405,058
824,578
20,323
-------4,944,028
112
-*9,008
136,662
285,824
359,753
386,408
786,122
776,636
1,365,132
818,048
20,323
---1,531,107
Amount
(11)
4,882,853
132
-15,704
196,154
330,517
393,992
435,919
792,504
661,970
1,321,108
734,167
685
-------3,901,998
125
-*781
33,975
156,115
260,015
289,122
593,380
572,965
1,272,063
722,770
685
---980,855
Retirement savings
contribution credit
Number of
Amount
returns
(12)
(13)
5,307,176
1,058,219
*56
*46
*2,010
*289
42,690
4,006
261,581
69,624
693,676
115,363
1,073,443
219,729
649,487
220,267
1,265,664
205,917
1,318,567
222,977
--------------------3,667,037
627,994
*26
*26
--*7,977
*780
117,460
23,308
421,808
55,873
609,772
92,341
271,349
85,376
1,021,960
164,228
1,216,684
206,062
------------1,640,140
430,224
Adoption credit
Number of
returns
(14)
55,905
-----*2,010
-*2,043
*4,992
19,216
15,247
12,386
-*11
-----33,619
--------*2,043
*10,076
*11,138
10,350
-*11
-22,286
Amount
(15)
234,109
-----*760
-*4,022
*6,789
59,688
84,749
78,017
-*85
-----126,237
--------*5,107
*19,692
*47,144
54,208
-*85
-107,872
Tax credits
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
(16)
(17)
4,168,977
1,114,948
*13
*26
*1,993
*86
720,647
62,279
453,745
36,983
451,446
128,057
1,077,049
437,101
1,173,407
386,955
290,677
63,462
----------------------1,567,510
400,448
*10
*22
--290,366
31,511
302,455
11,962
*2,960
*1,058
102,771
83,601
682,707
232,688
186,240
39,607
--------------2,601,468
714,500
Minimum tax
credit
Number of
Amount
returns
(18)
(19)
193,776
976,398
--*958
*23
--*2,904
*938
*5,241
*1,271
*1,583
*1,402
*1,841
*1,518
3,226
1,578
5,535
4,655
20,081
20,886
19,628
27,411
64,251
156,531
45,645
205,844
15,114
180,833
3,590
86,627
1,427
61,948
2,014
124,478
488
49,122
250
51,333
178,276
893,732
------*713
*11
*3,925
*393
*1,576
*1,401
*149
*340
2,634
904
2,931
769
17,192
15,231
17,511
18,892
63,777
148,864
45,160
184,101
14,993
166,529
7,715
356,297
15,499
82,666
Foreign tax
credit
Number of
Amount
returns
(20)
(21)
3,748,974
5,933,600
89
4
58,738
885
39,897
1,728
87,902
3,352
119,154
15,651
113,008
9,333
105,362
13,118
232,253
27,753
278,006
59,363
624,097
139,406
530,897
175,447
878,976
700,509
466,918
1,314,312
128,795
767,344
35,759
448,080
15,756
267,289
23,711
798,228
6,093
369,819
3,563
821,980
3,627,769
5,813,846
*9
*2
49,815
677
32,117
498
69,100
2,665
106,165
7,443
104,019
8,058
94,317
5,589
217,900
20,619
258,092
35,303
611,631
126,508
525,762
142,854
878,652
696,524
466,621
1,304,129
128,730
763,947
84,837
2,699,030
121,205
119,754
General business
Empowerment zone and community
Nonconventional source
credit
renewal employment credit
fuel credit
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(22)
(23)
(24)
(25)
(26)
(27)
284,720
750,855
17,250
61,262
20,938
41,029
--*7
*77
--*958
*286
*272
--*958
*1,996
*110
----*3,177
*1,673
----*5,278
*884
--*30
*4
*2,919
*2,440
----*4,895
*1,171
--*918
*129
22,845
15,914
*148
*75
*2,154
*1,562
11,996
16,638
*918
*1,546
*79
*55
57,253
65,123
*1,312
*4,539
*3,317
*7,042
41,302
87,917
*574
*912
*6,618
*1,545
67,567
113,153
2,103
3,347
2,036
3,103
36,486
89,996
7,026
20,245
2,658
4,030
14,243
87,404
2,631
6,133
1,210
5,054
5,283
51,608
1,336
8,656
340
2,470
2,479
31,608
479
1,422
192
1,040
4,214
93,820
518
8,002
287
5,033
1,078
36,923
112
3,553
76
4,811
752
54,189
86
2,756
64
4,879
264,405
716,346
17,246
61,216
17,874
40,304
--*7
*77
--------------*2,071
*1,298
----*5,072
*883
----------*4,893
*1,168
--*918
*129
18,515
8,186
*148
*75
*2,043
*1,514
8,178
6,499
*918
*1,546
*6
53,038
54,368
*1,312
*4,539
*1,431
*6,911
41,085
87,450
*574
*912
*6,618
*1,545
67,105
111,916
2,103
3,347
2,036
3,103
36,418
89,626
7,022
20,199
2,653
3,911
14,230
87,170
2,631
6,133
1,209
4,958
13,799
267,781
2,530
24,389
960
18,233
20,315
34,508
*4
*46
3,063
725
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Includes the Health Insurance credit.
[2] Less than $500.
NOTE: Detail may not add to total because of rounding.
Source: IRS, Statistics of Income, Individual Complete Report 2002, Publication 1304, Febuary 2005.
New York liberty
zone credit
Number of
Amount
returns
(28)
(29)
2,415
43,572
--------------------**
**
**609
**8,197
949
19,019
331
5,794
177
2,482
77
1,666
174
3,312
59
1,656
39
1,446
1,953
36,963
----------------------*148
*1,632
948
18,975
331
5,794
527
10,561
*462
*6,609
Other tax
credits [1]
Number of
returns
(30)
58,762
-346
*6
*1,922
*2,987
*964
*2,000
*6,713
*11,013
6,828
6,253
10,501
5,405
1,988
817
315
436
155
111
56,776
---*1,922
*2,017
*964
*1,993
*6,095
*11,013
*6,826
*6,251
10,486
5,394
1,984
1,830
1,986
Amount
(31)
143,629
-1,282
*2
*476
*352
*241
*2,642
*1,898
*12,871
6,775
5,324
28,280
7,270
10,199
3,839
1,085
5,185
13,284
42,622
133,033
---*476
*196
*241
*2,641
*864
*12,871
*6,766
*5,317
28,250
6,824
9,663
58,923
10,596
2001, Individual Income Tax, All Returns: Tax Liability and Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Total
Size of adjusted gross income
All returns, total.................................
No adjusted gross income..................
$1 under $5,000..................................
$5,000 under $10,000.........................
$10,000 under $15,000.......................
$15,000 under $20,000.......................
$20,000 under $25,000.......................
$25,000 under $30,000.......................
$30,000 under $40,000.......................
$40,000 under $50,000.......................
$50,000 under $75,000.......................
$75,000 under $100,000.....................
$100,000 under $200,000...................
$200,000 under $500,000...................
$500,000 under $1,000,000................
$1,000,000 under $1,500,000.............
$1,500,000 under $2,000,000.............
$2,000,000 under $5,000,000.............
$5,000,000 under $10,000,000...........
$10,000,000 or more..........................
Taxable returns, total.........................
No adjusted gross income..................
$1 under $5,000..................................
$5,000 under $10,000.........................
$10,000 under $15,000.......................
$15,000 under $20,000.......................
$20,000 under $25,000.......................
$25,000 under $30,000.......................
$30,000 under $40,000.......................
$40,000 under $50,000.......................
$50,000 under $75,000.......................
$75,000 under $100,000.....................
$100,000 under $200,000...................
$200,000 under $500,000...................
$500,000 under $1,000,000................
$1,000,000 or more............................
Nontaxable returns, total...................
All returns
(1)
130,255,237
1,438,187
12,592,044
12,354,102
11,903,188
11,476,963
9,971,372
8,563,035
13,843,640
10,612,617
17,559,778
8,903,894
8,469,199
2,018,372
355,617
85,479
36,491
52,157
12,266
6,836
94,763,530
5,267
1,574,822
4,885,117
6,467,466
7,323,371
7,005,904
7,053,931
12,845,487
10,307,873
17,392,169
8,877,210
8,461,079
2,015,905
355,075
192,854
35,491,707
Number of
returns
(2)
49,792,710
2,272
79,876
1,948,148
4,449,045
5,777,056
5,187,422
4,157,188
6,049,958
4,743,606
8,346,499
4,763,230
3,273,413
717,545
179,201
48,502
22,115
33,726
8,600
5,306
40,360,225
1,401
67,474
1,401,319
3,316,612
3,047,486
2,703,502
2,820,376
5,232,876
4,506,047
8,226,771
4,751,120
3,271,487
716,693
178,950
118,110
9,432,485
Amount
(3)
45,631,198
2,768
1,565
178,812
988,096
2,384,714
3,642,924
3,396,050
5,428,869
4,862,977
9,437,779
5,246,461
3,095,294
1,791,024
1,308,403
771,076
484,037
1,134,069
543,455
932,827
37,647,479
2,628
1,169
108,442
597,418
833,347
1,343,806
1,792,512
4,281,345
4,456,689
9,166,471
5,173,547
3,071,071
1,745,703
1,275,397
3,797,933
7,983,719
Child care
credit
Number of
Amount
returns
(4)
(5)
2,721,061
6,184,507
*6
*2
--*237
*341
94,939
18,970
342,407
134,195
434,038
191,140
477,994
212,598
717,710
311,501
720,568
315,043
1,541,902
694,137
882,978
384,038
825,021
386,298
126,701
61,343
14,910
8,542
2,597
1,537
949
484
1,242
708
214
128
93
57
4,899,733
2,128,085
*6
*2
--*237
*341
*2,043
*618
*7,976
*4,036
58,363
16,268
240,085
86,049
564,308
225,038
656,588
277,572
1,517,542
676,140
880,919
382,953
825,014
386,294
126,661
61,324
14,900
8,537
5,091
2,912
1,284,775
592,976
Credit for the elderly
or disabled
Number of
Amount
returns
(6)
(7)
139,097
30,496
62
41
--21,738
3,843
56,332
15,383
48,252
8,381
*12,714
*2,847
--------------------------87,926
21,681
59
40
--*2,942
*2,431
39,510
11,409
33,630
5,145
*11,785
*2,655
------------------51,171
8,815
Child tax credit
Number of
returns
(8)
26,452,875
2,029
*996
*449
583,556
2,069,993
2,633,049
2,299,688
3,845,270
3,436,052
6,322,860
3,474,243
1,784,689
-------19,446,637
1,172
-*248
*9,001
78,356
467,513
1,077,551
3,102,841
3,233,392
6,226,572
3,465,665
1,784,326
---7,006,238
Amount
(9)
22,427,229
1,048
*49
*308
96,978
740,286
1,463,309
1,628,708
3,347,065
3,358,653
6,560,346
3,681,801
1,548,677
-------18,464,830
911
-*291
*4,270
46,196
294,990
699,826
2,629,572
3,131,572
6,436,235
3,672,396
1,548,572
---3,962,400
Education credit
Number of
returns
(10)
7,212,554
72
-209,818
496,493
689,221
574,379
619,536
1,021,832
877,993
1,587,740
1,135,469
--------5,949,874
63
-*13,979
186,756
448,507
393,731
477,553
910,844
827,763
1,558,243
1,132,435
----1,262,680
Amount
(11)
5,156,254
74
-38,683
263,232
458,952
411,932
484,983
774,128
590,677
1,439,934
693,658
--------4,259,429
74
-*1,787
61,025
259,309
280,600
367,329
663,229
539,642
1,396,584
689,851
----896,825
Rate reduction
credit
Number of
Amount
returns
(12)
(13)
22,096,605
5,057,456
--*2,034
*36
1,373,906
75,681
3,665,736
553,262
4,361,595
739,850
3,751,068
836,706
2,644,098
698,601
2,847,610
895,830
1,330,734
454,450
1,312,512
462,893
359,963
149,426
333,438
138,993
86,703
38,675
15,530
7,287
4,180
2,122
2,079
1,000
3,658
1,768
1,026
508
734
367
16,238,579
3,792,826
--*2,034
*36
1,176,417
69,442
3,082,858
510,976
2,636,526
490,393
2,037,591
435,512
1,733,267
428,025
2,325,231
691,916
1,199,632
395,572
1,245,544
434,308
352,985
146,186
332,781
138,818
86,545
38,606
15,499
7,273
11,667
5,762
5,858,026
1,264,629
Tax credits
Earned income credit used to
offset income tax before credits
Amount
Number of
Amount
returns
(15)
(16)
(17)
1,470,200
88,781
4,412,721
-**
**
---*47
**665,096
**57,343
-348,697
34,689
-746,634
281,731
-1,419,507
719,808
*2,796
1,012,344
340,800
*3,894
220,444
35,829
*3,896
--26,576
--42,297
--*6,602
--**2,673
--------------**
-----68,762
1,785,898
592,311
-------338,902
32,907
-182,985
4,887
-*14,748
*18,606
-447,657
305,526
-618,752
199,042
-182,854
31,342
*2,238
--*15,583
--41,666
--*6,602
--**2,673
-----**
--20,020
2,626,823
877,890
Adoption credit
Number of
returns
(14)
47,737
--*1,978
---*2,013
*3,305
*3,892
15,413
17,869
*3,112
**156
----**
-34,161
--------*2,027
*11,145
17,722
*3,112
**156
-**
13,576
Minimum tax
credit
Number of
Amount
returns
(18)
(19)
248,255
1,438,041
--*1,978
*239
*1,010
*13
*709
*18
*3,334
*899
*326
*133
*2,238
*2,790
5,291
2,376
9,496
13,372
22,176
18,595
29,873
21,487
85,069
152,042
61,682
276,097
15,170
265,974
4,102
152,915
2,031
99,869
2,738
229,910
672
94,627
359
106,683
235,614
1,299,747
----*961
*8
--*3,330
*898
--*1,261
*291
3,491
735
7,470
11,838
20,952
16,127
28,499
19,441
83,901
134,262
61,006
241,891
14,957
237,534
9,786
636,723
12,640
138,293
Foreign tax
credit
Number of
Amount
returns
(20)
(21)
3,942,604
6,254,559
*12
*1
74,869
1,240
57,611
1,226
87,260
3,223
128,353
16,762
102,706
11,860
105,404
8,736
236,566
34,113
278,072
70,865
664,591
139,919
541,407
187,977
929,553
698,651
490,886
1,275,011
143,759
923,741
40,971
563,558
18,935
343,736
29,260
806,143
7,601
404,292
4,789
763,504
3,848,865
6,090,850
*3
[1]
65,440
1,132
51,240
834
75,817
2,663
117,826
7,036
97,856
6,836
92,763
5,901
225,953
20,590
268,445
50,970
651,791
104,886
537,109
151,226
928,932
692,622
490,545
1,264,481
143,663
919,795
101,484
2,861,878
93,739
163,709
General business
credit
Number of
Amount
returns
(22)
(23)
269,648
713,974
----*2,898
*442
*5,243
*1,728
*428
*697
6,816
2,753
*3,976
*2,661
15,082
15,420
14,197
25,857
40,119
66,521
35,011
59,948
79,915
130,128
37,654
97,670
14,622
81,588
4,875
40,466
2,685
31,719
4,137
74,806
1,150
34,421
842
47,150
256,938
696,922
----*1,937
*400
*4,816
*1,499
--*3,051
*1,380
*3,036
*251
12,591
14,074
13,007
22,939
37,735
59,482
34,987
59,864
79,884
130,020
37,609
97,287
14,605
81,499
13,681
228,227
12,710
17,052
Empowerment zone
employment credit
Number of
Amount
returns
(25)
(24)
6,745
24,274
*146
*1,601
------------**41
**67
----**
**
*368
*55
3,157
8,614
1,796
4,205
675
2,390
207
943
251
3,392
61
2,086
40
920
6,703
24,207
*146
*1,601
--------------------*368
*55
3,157
8,614
1,796
4,205
1,235
9,732
*41
*67
Nonconventional source
fuel credit
Number of
Amount
returns
(26)
(27)
33,075
41,811
----*961
*883
*961
*70
*1,856
*610
*961
*13
*4,995
*261
*5,064
*979
*2,051
*563
*1,774
*84
8,200
4,505
3,553
6,838
1,612
3,082
381
3,374
165
2,388
332
5,685
113
4,196
96
8,278
31,173
40,791
------*961
*70
*1,856
*610
*961
*13
--*4,994
*258
*4,124
*846
*2,051
*563
*1,774
*84
8,200
4,505
3,553
6,838
1,612
3,082
1,086
23,921
*1,902
*1,019
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to total because of rounding.
Source: IRS, Statistics of Income, Individual Complete Report 2001, Publication 1304, March 2004.
Other tax
credits
Number of
returns
(28)
45,384
---*961
*931
*60
*4,917
*3,173
*2,871
6,159
5,035
11,902
5,747
1,667
792
307
583
160
119
38,374
-----*60
*961
*2,967
*2,871
5,222
5,034
11,899
5,738
1,663
1,959
7,011
Amount
(29)
124,969
---*541
*425
*26
*8,816
*3,657
*5,365
9,123
4,915
25,219
23,568
13,985
4,715
3,897
11,655
3,193
5,869
113,015
-----*26
*1,236
*3,178
*5,365
7,393
4,915
25,199
23,455
13,473
28,775
11,955
2000, Individual Income Tax, All Returns: Tax Liability and Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Total
Size of adjusted gross income
All returns, total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 or more
Taxable returns, total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Nontaxable returns, total
All returns
129,373,500
1,146,357
12,802,742
12,801,602
12,111,065
11,661,534
9,993,115
8,368,758
13,547,727
10,412,090
17,076,159
8,597,328
8,083,447
2,135,763
396,131
99,510
44,582
66,768
17,610
11,215
96,817,603
5,714
2,299,944
5,531,503
6,927,830
7,548,195
7,565,852
7,297,191
13,002,482
10,250,253
16,960,863
8,580,658
8,077,869
2,134,046
395,756
239,448
32,555,897
Number of
returns
Amount
37,736,095
6,238
95,134
1,127,389
1,748,162
3,659,081
3,417,623
2,946,703
4,677,401
4,193,202
7,613,359
4,383,507
2,830,097
713,804
183,416
53,957
26,096
40,596
11,887
8,442
29,275,555
2,864
88,358
550,765
488,051
620,152
1,397,745
2,008,315
4,267,324
4,065,503
7,543,762
4,375,913
2,829,206
713,359
183,309
140,929
8,460,539
37,722,293
2,843
2,661
119,210
543,285
2,062,219
2,985,607
2,646,627
4,149,372
3,869,712
7,822,679
4,378,863
2,516,827
1,545,166
1,092,388
627,967
437,527
1,095,368
638,432
1,185,540
31,548,535
2,213
1,338
47,795
126,384
323,715
1,171,714
1,543,518
3,618,462
3,667,933
7,653,501
4,331,803
2,499,170
1,523,252
1,075,845
3,961,892
6,173,757
Child care
credit
Number of
Amount
returns
6,368,101
*156
*948
88,501
348,769
461,503
487,681
754,563
756,058
1,588,515
972,303
751,767
134,238
16,249
3,322
1,297
1,659
359
212
5,283,333
*3,001
*11,784
126,097
294,759
667,311
726,090
1,575,851
969,361
751,765
134,217
16,249
6,850
1,084,768
2,793,860
*110
*313
17,250
137,170
206,660
222,087
320,347
322,973
690,981
442,693
357,122
63,363
9,101
1,743
726
896
196
130
2,301,376
*1,781
*4,743
47,711
114,116
272,328
305,824
681,470
440,135
357,121
63,357
9,101
3,691
492,484
Credit for the elderly
or disabled
Number of
Amount
returns
155,796
2,064
*1,982
37,910
70,662
33,861
*9,317
83,753
2,062
*5,757
44,461
22,157
*9,316
72,043
32,608
1,532
*702
3,877
18,324
7,459
*715
19,194
1,531
*760
11,828
4,360
*714
13,414
Child tax credit
Education credit
Number of
returns
Amount
Number of
returns
Amount
26,404,521
3,422
*956
*4,027
744,434
2,563,593
2,599,350
2,301,691
3,790,306
3,381,893
6,205,416
3,274,469
1,534,966
19,995,745
774
*6
14,205
106,917
766,868
1,435,365
3,438,219
3,278,047
6,151,626
3,268,939
1,534,779
6,408,776
19,689,359
1,194
*405
*1,220
170,261
1,019,340
1,485,328
1,604,681
2,967,741
2,842,051
5,538,997
2,911,011
1,147,129
16,223,275
632
*6
6,684
56,482
402,164
875,027
2,631,982
2,724,402
5,473,912
2,905,023
1,146,961
3,466,084
6,815,316
764
204,750
517,744
534,426
531,009
531,883
954,373
887,176
1,491,841
1,161,349
5,829,812
35
33,793
257,001
369,528
385,102
431,231
856,919
859,498
1,475,742
1,160,963
985,504
4,851,178
105
43,279
266,540
353,028
386,202
371,428
753,156
589,191
1,308,650
779,599
4,162,347
38
4,989
99,587
236,608
276,895
287,826
645,843
553,179
1,278,114
779,268
688,831
Adoption credit
Number of
returns
Amount
42,681
*972
*926
*1,911
*7,932
17,142
*11,060
*2,729
*8
23,748
**973
**
*4,037
*6,900
*9,101
*2,729
*8
18,933
91,866
*82
*1,130
*1,185
*11,788
51,491
*24,834
*1,339
*17
36,594
**83
**
*5,856
*11,954
*17,345
*1,339
*17
55,272
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
5,416,246
801,599
286,441
1,336,755
1,674,876
1,207,323
109,252
2,068,415
431,217
67,152
17,580
697,153
746,062
109,252
3,347,831
1,968,680
68,211
60,352
527,911
880,416
417,137
14,653
747,708
40,034
933
14,751
431,856
245,481
14,653
1,220,971
Minimum tax credit
Number of
returns
Amount
199,554
*711
*2,930
*724
*1,096
*849
*904
3,951
4,249
19,772
13,851
69,028
50,361
17,101
5,244
2,564
4,220
1,216
783
195,759
*2,930
*28
*1,096
*817
*903
3,751
*3,530
19,103
13,687
68,786
50,088
17,041
13,998
3,795
1,287,661
*70
*65
*387
*643
*902
*498
2,134
927
12,471
17,992
85,987
199,786
225,543
136,245
97,203
260,738
115,465
130,605
1,252,046
*65
*14
*643
*870
*497
1,780
*527
11,848
17,353
84,403
186,967
217,947
729,131
35,615
Foreign tax credit
Number of
Amount
returns
3,935,699
87
88,484
83,551
116,963
113,879
108,093
80,437
217,827
245,156
608,271
497,623
951,893
541,000
156,386
47,352
23,368
36,514
10,925
7,890
3,874,960
*18
86,455
79,725
106,254
104,984
102,321
75,404
208,971
238,663
602,625
495,137
951,272
540,790
156,325
126,015
60,739
5,990,360
2
1,250
2,242
9,470
13,018
13,754
10,238
47,834
59,619
112,490
128,995
750,889
1,137,757
761,159
440,439
307,240
741,865
473,486
978,612
5,840,820
[1]
1,248
1,944
4,857
4,238
7,497
9,823
23,234
39,085
102,450
98,979
735,061
1,129,224
752,241
2,930,939
149,541
General business credit
Number of
Amount
returns
275,114
*948
*2,878
*3,857
6,333
7,892
12,953
19,759
39,674
31,367
79,213
42,114
14,701
4,717
2,408
3,949
1,267
1,085
256,327
*948
*2,878
*1,980
*2,756
*4,845
*8,975
17,709
35,531
31,336
79,177
42,072
14,696
13,423
18,787
764,253
*81
*447
*1,709
7,045
5,968
18,518
29,820
56,890
59,982
159,294
118,212
76,924
40,074
25,935
72,252
39,321
51,779
731,792
*81
*447
*705
*3,085
*1,211
*8,270
27,768
46,902
59,944
159,228
117,891
76,899
229,361
32,460
Empowerment zone emp. credit
Number of
Amount
returns
Nonconventional source fuel
Number of
Amount
returns
Other tax credits
Number of
Amount
returns
5,073
21,948
26,742
44,500
49,245
100,696
**
**
**949
**41
*948
*3
*343
*3
**
**
*925
*254
*1,982
*755
*1,982
*3,665
*2,913
*2,739
*2,944
*84
*3,008
*10,836
**
**
*4,871
*1,391
*3,277
*1,935
*1,388
*93
7,830
8,541
*2,283
*1,948
*6,378
*4,905
**155
**319
8,479
1,523
9,532
13,071
2,385
8,556
2,739
6,322
5,641
10,628
1,379
3,439
1,748
7,870
2,504
8,352
629
1,821
424
4,218
577
3,425
233
1,539
209
1,663
362
3,203
203
3,657
466
6,133
604
9,827
55
1,990
124
2,813
258
5,155
33
614
118
10,402
181
13,398
5,073
21,948
25,680
44,382
42,293
91,802
**
**
*948
*3
*343
*3
*925
*254
*931
*42
*2,944
*84
*3,000
*10,827
**
**
*4,871
*1,391
*3,274
*1,926
*1,281
*32
6,842
8,128
*2,283
*1,948
*6,378
*4,905
**155
**319
8,477
1,514
9,532
13,071
2,385
8,556
2,737
6,318
5,636
10,398
1,379
3,439
1,747
7,867
2,503
8,351
1,153
9,622
1,341
25,228
1,981
33,895
*1,062
*118
6,952
8,894
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to total because of rounding.
SOURCE: IRS, Statistics of Income, Individual Income Tax Returns 2000, Publication 1304 (Rev. 04-2003).
Income tax after credits
Number of
Amount
returns
96,815,794
5,608
2,299,944
5,531,486
6,927,830
7,548,195
7,565,852
7,297,191
13,002,470
10,250,253
16,960,828
8,580,510
8,076,542
2,133,889
395,754
99,414
44,543
66,690
17,591
11,206
96,815,794
5,608
2,299,944
5,531,486
6,927,830
7,548,195
7,565,852
7,297,191
13,002,470
10,250,253
16,960,828
8,580,510
8,076,542
2,133,889
395,754
239,443
-
980,496,655
116,892
339,129
1,891,770
5,172,606
9,235,884
13,131,415
16,401,405
40,227,229
45,739,387
115,738,948
99,798,276
184,010,274
146,412,716
76,010,867
35,134,366
22,513,630
58,213,967
34,326,639
76,081,256
980,496,655
116,892
339,129
1,891,770
5,172,606
9,235,884
13,131,415
16,401,405
40,227,229
45,739,387
115,738,948
99,798,276
184,010,274
146,412,716
76,010,867
226,269,858
-
Additional child tax credit
Number of
Amount
returns
1,104,143
177,324
10,537
15,455
23,520
49,568
211,644
255,681
225,904
85,855
48,616
29
*10
14,342
*24
*343
*1,982
*2,914
*4,037
*5,041
1,089,801
977,641
200,591
6,857
8,740
25,799
56,261
157,906
222,860
175,392
70,218
52,969
43
*5
16,887
*42
*172
*3,048
*2,845
*2,939
*7,840
960,754
1999, Individual Income Tax, All Returns: Tax Liability and Tax Credits, by Size of Adjusted Gross Income
[All returns are estimates based on samples--money amounts are in thousands of dollars]
Total
Size of adjusted gross income
All returns, total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Taxable returns, total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Nontaxable returns, total
All returns
127,075,145
1,066,171
13,349,971
12,979,714
12,275,717
11,783,174
9,967,211
8,392,769
13,288,379
9,870,199
16,755,560
7,811,626
7,104,712
1,876,561
348,256
205,124
94,546,080
4,842
2,464,729
5,582,051
7,058,131
7,711,411
7,733,012
7,442,202
12,802,035
9,741,580
16,676,288
7,803,395
7,098,067
1,875,383
348,002
204,951
32,529,065
Number of
returns
Amount
36,621,595
822
121,025
1,171,871
1,874,815
3,569,951
3,391,461
2,848,942
4,675,837
4,040,831
7,588,456
3,987,138
2,477,615
605,064
156,078
111,688
28,314,718
*21
112,512
593,612
427,050
605,319
1,464,508
2,021,698
4,273,513
3,944,038
7,541,312
3,981,973
2,476,714
604,785
156,013
111,648
8,306,878
35,892,344
255
4,197
120,705
582,199
2,071,016
2,942,582
2,508,794
4,125,530
3,851,793
8,098,342
3,968,991
2,023,544
1,440,457
974,927
3,179,013
30,109,557
*9
2,228
49,280
128,791
334,536
1,217,725
1,568,596
3,615,895
3,690,234
7,997,799
3,942,724
2,012,679
1,425,678
966,074
3,157,307
5,782,787
Child care
credit
Number of
Amount
returns
6,182,193
*3
93,638
364,457
464,070
434,013
796,250
761,423
1,584,243
872,629
680,897
111,501
13,893
5,175
5,182,523
*1,883
*8,919
161,114
285,353
727,553
738,388
1,577,196
870,669
680,890
111,494
13,891
5,175
999,669
2,675,147
*[1]
19,704
136,657
202,254
198,919
329,952
333,745
698,197
390,033
303,013
51,897
7,807
2,969
2,239,124
*455
*2,597
57,947
115,166
295,401
316,670
695,341
389,870
303,009
51,893
7,806
2,969
436,023
Credit for the elderly
or disabled
Number of
Amount
returns
181,813
*6
*4,921
42,345
77,720
47,439
*9,381
115,889
*6
*9,842
59,895
37,720
*8,425
65,923
33,629
*7
*1,393
5,571
17,168
7,679
*1,811
23,885
*7
*878
15,505
5,836
*1,659
9,744
Child tax credit
Education credit
Number of
returns
Amount
Number of
returns
Amount
26,016,019
805
*1,739
*12,781
903,983
2,506,468
2,524,943
2,254,796
3,839,744
3,302,472
6,195,150
3,054,879
1,418,260
19,740,847
*14
*1,983
25,540
83,507
806,991
1,491,702
3,484,555
3,223,329
6,154,831
3,050,837
1,417,558
6,275,172
19,398,625
130
*560
*2,091
205,279
1,014,401
1,457,121
1,564,461
3,045,530
2,817,677
5,585,032
2,658,859
1,047,482
16,107,631
*3
*991
12,676
43,870
417,309
939,858
2,709,474
2,735,105
5,545,812
2,655,680
1,046,852
3,290,994
6,436,654
*7
214,442
498,163
518,681
480,201
511,027
882,348
806,629
1,546,534
978,622
5,491,978
40,869
230,148
363,707
353,600
410,638
795,324
782,296
1,536,929
978,466
944,676
4,772,443
*1
42,480
268,917
346,267
336,065
394,504
648,002
557,758
1,498,865
679,585
4,131,423
5,857
97,080
235,137
256,432
303,826
548,137
524,639
1,480,903
679,411
641,020
Adoption credit
Number of
returns
Amount
47,349
*2,924
*2,981
*7,780
20,653
*6,133
*6,729
**151
**
36,562
*2,025
*7,775
13,751
*6,132
*6,729
**151
**
10,787
103,016
*3,135
*4,582
*10,499
62,759
*17,632
*3,656
**752
**
75,434
*2,934
*10,491
39,974
*17,626
*3,656
**752
**
27,582
Earned income credit used to
offset income tax before credits
Number of
Amount
returns
5,352,300
**
**847,636
300,370
1,368,937
1,734,781
1,038,808
61,767
2,111,989
486,261
50,962
37,423
791,659
685,900
59,784
3,240,311
1,918,065
**
**69,127
64,808
548,090
907,866
324,496
3,679
751,230
40,146
590
39,173
467,824
199,879
3,618
1,166,835
Minimum tax credit
Number of
returns
Amount
Foreign tax credit
Number of
Amount
returns
166,010
*3
*2,939
**7
**
*962
**52
*93
4,452
7,643
10,833
11,033
51,873
48,355
15,720
12,047
164,190
*2,939
**963
**
**42
*4,187
7,640
10,074
10,929
51,496
48,210
15,682
12,029
1,820
996,461
*1
*184
**2
**
*133
**63
*110
4,083
13,206
11,824
12,986
71,852
210,528
196,608
474,881
968,723
*184
**135
**
**34
*3,986
13,202
11,067
12,873
65,877
203,650
192,256
465,460
27,738
3,266,544
*4
110,470
64,305
64,721
91,942
89,429
77,830
187,845
204,566
529,818
415,909
753,863
450,130
128,668
97,043
3,226,858
108,618
62,503
62,510
80,010
83,412
75,888
180,563
201,063
528,118
415,204
753,336
449,988
128,632
97,014
39,686
4,941,010
*116
1,600
1,437
3,072
14,412
24,074
6,325
47,443
61,762
118,431
129,488
441,645
1,024,512
656,282
2,410,411
4,840,266
1,585
1,407
2,371
5,585
10,995
3,873
22,663
50,963
114,730
121,087
437,997
1,016,937
651,902
2,398,172
100,744
General business credit
Number of
Amount
returns
287,658
*956
*4,662
4,841
*2,882
6,365
13,853
20,414
53,600
30,868
73,257
46,631
15,406
13,922
268,258
*956
*956
*2,762
*2,775
*3,209
11,183
18,219
48,675
30,709
72,890
46,604
15,401
13,918
19,400
783,920
*460
*3,250
2,002
*2,066
9,048
18,091
25,866
86,788
55,736
137,198
129,881
89,021
224,513
745,434
*460
*114
*957
*2,055
*1,073
12,748
19,087
74,036
55,264
136,594
129,675
88,901
224,469
38,486
Empowerment zone emp. credit
Number of
Amount
returns
4,752
**
**2,251
1,510
992
4,752
**
**2,251
1,510
992
-
26,728
**
**5,637
11,759
9,332
26,728
**
**5,637
11,759
9,332
-
Nonconventional source fuel
Number of
Amount
returns
Other tax credits
Number of
Amount
returns
Income tax after credits
Number of
Amount
returns
19,385
31,512
52,466
107,048
94,511,758
870,919,411
*3
*1
*13
*191
2,463,718
349,767
5,581,923
1,860,952
7,056,839
5,289,572
*941
*1
7,710,155
9,440,398
*3,965
*7,435
7,732,620
13,444,826
*3,695
*2,955
7,438,753
16,915,725
*150
*367
*3,788
*6,706
12,800,998
39,683,013
*3,288
*5,532
*2,356
*7,708
9,738,522
43,443,906
*2,698
*935
8,783
3,423
16,670,723
113,055,796
*2,110
*677
*10,920
*8,343
7,797,862
91,570,544
5,629
3,207
8,411
3,763
7,093,635
161,086,028
2,069
2,055
6,048
15,199
1,873,835
128,231,249
1,139
3,841
2,303
9,518
347,533
65,988,014
1,361
14,897
2,193
41,998
204,627
180,559,429
18,383
26,779
46,990
89,767
94,511,758
870,919,411
*13
*191
2,463,718
349,767
5,581,923
1,860,952
7,056,839
5,289,572
*941
*1
7,710,155
9,440,398
*1,983
*3,501
7,732,620
13,444,826
*2,793
*846
7,438,753
16,915,725
*150
*367
*2,885
*1,314
12,800,998
39,683,013
*2,346
*840
*1,454
*2,484
9,738,522
43,443,906
*2,698
*935
*8,007
*2,913
16,670,723
113,055,796
*2,092
*644
*10,920
*8,343
7,797,862
91,570,544
5,588
3,203
8,411
3,763
7,093,635
161,086,028
2,068
2,051
6,043
15,087
1,873,835
128,231,249
1,139
3,841
2,303
9,518
347,533
65,988,014
1,361
14,897
2,193
41,998
204,627
180,559,429
*1,002
*4,733
5,476
17,281
* Estimate should be used with caution due to the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
[1] Less than $500.
NOTE: Detail may not add to total because of rounding.
SOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1999, Publication 1304 (Rev. 10-2001).
Alternative minimum tax
Number of
Amount
returns
1,018,063
4,829
*1,906
*129
2,985
*2,235
*539
5,319
11,688
22,447
83,050
143,729
334,533
322,600
53,912
28,163
1,018,063
4,829
*1,906
*129
2,985
*2,235
*539
5,319
11,688
22,447
83,050
143,729
334,533
322,600
53,912
28,163
-
6,477,697
109,076
*3,588
*5,894
6,743
*4,238
*2,384
28,832
12,857
19,781
148,447
248,555
1,138,963
2,042,634
976,542
1,729,163
6,477,697
109,076
*3,588
*5,894
6,743
*4,238
*2,384
28,832
12,857
19,781
148,447
248,555
1,138,963
2,042,634
976,542
1,729,163
-