15-Dec-15
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2012
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
No
deduction,
credit, or tax
preference
Adjusted gross income concept
Total itemized deductions.....................................................
20,304
Interest paid deduction:
Total..............................................................................
20,304
Investment interest per income concept.......................
20,304
Taxes paid deduction........................................................
20,304
Charitable contributions deduction...................................
20,304
Medical and dental expense deduction.............................
20,304
Net casualty or theft loss deduction.................................
20,304
Net limited miscellaneous deduction per income concept
20,304
Non-limited miscellaneous deduction...............................
20,304
Deduction equivalent of:
Total credits......................................................................
20,304
Foreign tax credit..............................................................
20,304
General business credit................................................
20,304
Refundable prior-year minimum tax credit used to offset
income tax before credits...........................................
20,304
Tax preferences excluded from adjusted gross income........
20,304
Nontaxable Social Security benefits……………………..........
20,304
Capital gains taxed at 0 percent…………………….............
20,304
Expanded income concept
Total itemized deductions.....................................................
32,326
Interest paid deduction:
Total..............................................................................
32,326
Investment interest per income concept.......................
32,326
Taxes paid deduction........................................................
32,326
Charitable contributions deduction...................................
32,326
Medical and dental expense deduction.............................
32,326
Net casualty or theft loss deduction.................................
32,326
Net limited miscellaneous deduction per income concept
32,326
Non-limited miscellaneous deduction...............................
32,326
Deduction equivalent of:
Total credits......................................................................
32,326
Foreign tax credit..............................................................
32,326
General business credit.....................................................
32,326
Refundable prior-year minimum tax credit used to offset
income tax before credits...........................................
32,326
Tax preferences excluded from adjusted gross income....
32,326
Nontaxable Social Security benefits......................................
32,326
Capital gains taxed at 0 percent…………………….............
32,326
** Data combined to avoid disclosure of information for specific taxpayers.
Note: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, May 2015.
Under
10
percent
Number of returns on which income was reduced by percentages of income
10 percent
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent
under
under
under
under
under
under
under
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent 100 percent
100 percent
or
more
6,373
3,710
1,859
515
320
196
274
498
2,733
3,824
10,134
16,048
7,585
9,708
18,012
19,355
15,821
17,073
6,777
2,751
9,022
7,554
613
7
2,688
1,200
1,540
316
2,285
710
168
5
883
87
536
192
634
339
102
20
399
35
253
161
338
414
105
17
191
44
182
154
133
340
105
24
108
45
181
116
92
** 1,179
137
33
62
42
124
108
53
**
182
54
36
51
350
289
75
7
575
338
57
1,016
227
168
86
52
304
451
58
711
6,360
7,137
19,569
378
713
180
240
109
63
231
72
76
290
139
79
559
404
85
644
547
63
527
408
169
7,606
7,315
14
3,467
3,459
5
19,983
15,378
16,287
16,766
173
3,221
4,007
1,376
13
496
** 10
1,102
17
289
**
809
11
178
0
250
19
128
0
0
3
106
0
0
43
64
0
0
41
157
0
0
0
286
0
0
11,677
5,612
3,945
2,081
1,552
1,261
1,103
1,002
2,221
1,871
21,646
27,082
13,026
15,610
24,678
31,309
22,896
30,460
8,212
4,558
13,719
12,244
3,981
32
6,206
1,692
1,852
275
3,762
1,672
784
18
1,919
65
439
128
965
893
458
31
697
30
103
64
368
699
412
16
292
8
24
56
158
731
337
28
118
10
10
30
94
293
366
44
52
11
8
16
53
47
342
52
47
12
21
51
83
80
678
344
51
10
11
66
96
57
290
452
48
28
12,131
13,094
31,538
989
1,263
221
449
229
85
477
288
79
668
508
68
1,152
997
86
1,671
1,564
203
3,210
3,003
30
11,555
11,362
11
23
17
5
31,932
19,072
23,727
24,720
210
3,253
8,582
3,842
15
899
** 17
2,182
56
818
**
1,245
11
911
0
337
14
974
0
0
6
1,090
0
0
0
1,170
0
0
81
3,538
0
0
0
601
0
0
15-Dec-15
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2011
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
Adjusted gross income concept
Total itemized deductions.........................................................
19,563
Interest paid deduction:
Total...................................................................................
19,563
Investment interest per income concept.........................
19,563
Taxes paid deduction............................................................
19,563
Charitable contributions deduction.....................................
19,563
Medical and dental expense deduction...............................
19,563
Net casualty or theft loss deduction....................................
19,563
Net limited miscellaneous deduction per income concept
19,563
Non-limited miscellaneous deduction..................................
19,563
Deduction equivalent of:
Total credits...........................................................................
19,563
Foreign tax credit..................................................................
19,563
General business credit................................................
19,563
Refundable prior-year minimum tax credit used to offset
income tax before credits...........................................
19,563
All other refundable credits used to offset income tax
before credits............................................................
19,563
Tax preferences excluded from adjusted gross income.........
19,563
Nontaxable Social Security benefits……………………...........
19,563
Capital gains taxed at 0 percent…………………….............
19,563
Expanded income concept
Total itemized deductions.........................................................
32,902
Interest paid deduction:
Total...................................................................................
32,902
Investment interest per income concept.........................
32,902
Taxes paid deduction............................................................
32,902
Charitable contributions deduction.....................................
32,902
Medical and dental expense deduction...............................
32,902
Net casualty or theft loss deduction....................................
32,902
Net limited miscellaneous deduction per income concept
32,902
Non-limited miscellaneous deduction..................................
32,902
Deduction equivalent of:
Total credits...........................................................................
32,902
Foreign tax credit..................................................................
32,902
General business credit........................................................
32,902
Refundable prior-year minimum tax credit used to offset
income tax before credits...........................................
32,902
All other refundable credits used to offset income tax
before credits............................................................
32,902
Tax preferences excluded from adjusted gross income.....
32,902
Nontaxable Social Security benefits.........................................
32,902
Capital gains taxed at 0 percent…………………….............
32,902
** Data combined to avoid disclosure of information for specific taxpayers.
Note: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, May 2014.
No
deduction,
credit, or tax
preference
Under
10
percent
10 percent
under
20 percent
Number of returns on which income was reduced by percentages of income
30 percent
20 percent
40 percent
50 percent
60 percent
70 percent
under
under
under
under
under
under
30 percent
40 percent
50 percent
60 percent
70 percent 100 percent
100 percent
or
more
5,548
3,402
1,738
615
321
260
524
503
2,709
3,944
9,165
14,908
6,606
8,579
17,239
19,251
14,936
15,768
6,435
2,939
8,981
7,271
647
8
2,389
1,626
1,632
364
2,049
872
158
5
977
77
770
240
1,002
497
100
3
453
48
347
189
348
489
101
5
264
41
225
156
203
353
122
10
151
45
192
133
94
1,386
205
10
123
42
142
115
66
0
148
16
59
64
375
306
92
49
556
90
120
1,094
280
212
123
66
287
165
90
758
6,233
7,595
18,660
492
800
252
429
90
254
267
92
108
377
124
73
620
448
75
577
453
59
491
349
51
6,503
6,050
25
3,574
3,562
5
18,814
236
62
60
** 46
**
9
9
326
0
19,534
14,064
15,621
15,870
4
3,415
3,934
1,485
3
568
8
1,046
0
352
0
939
0
220
0
223
16
142
0
0
3
105
0
0
0
153
0
0
3
194
0
0
0
349
0
0
10,639
5,453
4,166
2,533
1,836
1,544
1,448
1,222
2,291
1,769
21,613
26,715
11,843
14,368
23,986
32,551
21,786
30,163
8,069
5,260
14,698
13,107
5,005
25
6,898
2,515
2,197
414
3,873
2,080
847
14
2,353
85
784
147
1,342
1,173
510
9
920
34
139
95
472
842
457
5
405
24
37
61
207
728
388
7
184
14
16
44
120
355
398
11
143
11
9
26
75
50
322
21
51
7
28
52
106
131
731
95
90
17
9
87
165
67
257
164
72
31
13,363
15,111
31,940
1,378
1,415
311
644
245
248
494
276
97
784
538
65
1,159
997
84
1,501
1,379
68
2,676
2,510
54
10,888
10,417
** 34
16
14
**
31,960
429
79
74
9
5
10
8
327
0
32,875
17,088
23,369
24,638
5
3,443
9,515
4,284
0
1,000
17
2,310
0
892
0
1,359
0
1,009
0
311
16
1,169
0
0
3
1,418
0
0
0
1,402
0
0
3
4,641
0
0
0
840
0
0
9-May-14
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2010
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
Adjusted gross income concept
Total itemized deductions.........................................................
19,003
Interest paid deduction:
Total...................................................................................
19,003
Investment interest per income concept.........................
19,003
Taxes paid deduction............................................................
19,003
Charitable contributions deduction.....................................
19,003
Medical and dental expense deduction...............................
19,003
Net casualty or theft loss deduction....................................
19,003
Net limited miscellaneous deduction per income concept
19,003
Non-limited miscellaneous deduction..................................
19,003
Deduction equivalent of:
Total credits...........................................................................
19,003
Foreign tax credit..................................................................
19,003
General business credit................................................
19,003
Refundable prior-year minimum tax credit used to offset
income tax before credits...........................................
19,003
All other refundable credits used to offset income tax
before credits............................................................
19,003
Tax preferences excluded from adjusted gross income.........
19,003
Nontaxable Social Security benefits……………………...........
19,003
Capital gains taxed at 0 percent…………………….............
19,003
Expanded income concept
Total itemized deductions.........................................................
32,441
Interest paid deduction:
Total...................................................................................
32,441
Investment interest per income concept.........................
32,441
Taxes paid deduction............................................................
32,441
Charitable contributions deduction.....................................
32,441
Medical and dental expense deduction...............................
32,441
Net casualty or theft loss deduction....................................
32,441
Net limited miscellaneous deduction per income concept
32,441
Non-limited miscellaneous deduction..................................
32,441
Deduction equivalent of:
Total credits...........................................................................
32,441
Foreign tax credit..................................................................
32,441
General business credit........................................................
32,441
Refundable prior-year minimum tax credit used to offset
income tax before credits...........................................
32,441
All other refundable credits used to offset income tax
before credits............................................................
32,441
Tax preferences excluded from adjusted gross income.....
32,441
Nontaxable Social Security benefits.........................................
32,441
Capital gains taxed at 0 percent…………………….............
32,441
** Data combined to avoid disclosure of information for specific taxpayers.
Note: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, January 2013.
No
deduction,
credit, or tax
preference
Under
10
percent
10 percent
under
20 percent
Number of returns on which income was reduced by percentages of income
30 percent
20 percent
40 percent
50 percent
60 percent
70 percent
under
under
under
under
under
under
30 percent
40 percent
50 percent
60 percent
70 percent 100 percent
100 percent
or
more
4,947
2,968
2,016
487
264
267
315
490
3,110
4,140
8,178
13,871
5,896
7,928
16,858
18,696
14,189
14,868
6,332
2,940
8,991
7,327
614
10
2,379
1,751
1,533
444
2,408
771
166
8
1,068
76
1,013
407
804
439
98
3
481
73
461
231
351
537
115
9
298
43
279
190
166
382
88
6
169
48
219
214
127
** 1,560
128
8
101
61
236
129
63
**
146
20
86
76
453
346
92
10
527
88
113
1,165
298
231
104
48
263
155
119
841
6,621
8,046
8,046
539
1,056
281
372
87
134
255
73
85
282
132
71
512
325
77
550
355
71
359
281
24
5,730
4,884
10
3,782
3,764
3
8,046
677
39
13
15
40
33
3
** 720
**
8,046
8,046
8,046
8,046
0
3,774
3,778
1,463
0
693
6
1,035
0
350
0
735
0
275
0
188
**
181
0
0
0
134
0
0
0
120
0
0
0
208
0
0
0
389
0
0
9,335
5,253
4,638
2,531
2,150
1,649
1,460
1,195
2,592
1,638
20,393
25,909
10,761
13,215
23,514
32,095
20,400
29,395
8,400
5,352
14,868
13,539
5,105
34
7,253
2,827
2,349
452
4,513
2,154
950
12
2,557
87
979
177
1,271
1,258
501
5
1,155
27
207
238
428
836
418
8
471
25
37
83
183
739
379
11
223
10
17
52
145
350
321
15
120
13
18
44
71
205
306
20
66
8
28
49
116
95
687
96
104
15
13
85
84
51
261
145
93
34
14,251
16,095
31,648
1,601
1,759
341
563
231
111
440
244
78
607
413
65
1,001
778
86
1,222
1,107
76
2,599
2,380
23
10,141
9,421
** 13
15
13
**
30,925
656
44
17
36
40
4
140
579
0
32,296
15,170
22,777
24,424
** 145
3,522
9,651
4,296
0
1,075
** 14
2,219
0
1,099
**
1,144
0
1,115
**
358
**
1,272
**
0
0
1,460
0
0
0
1,655
0
0
0
5,118
**
0
0
954
0
0
9-May-14
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2009
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
No
deduction,
credit, or tax
preference
Adjusted gross income concept
Total itemized deductions.....................................................
16,438
Interest paid deduction:
Total..............................................................................
16,438
Investment interest per income concept.......................
16,438
Taxes paid deduction........................................................
16,438
Charitable contributions deduction...................................
16,438
Medical and dental expense deduction.............................
16,438
Net casualty or theft loss deduction.................................
16,438
Net limited miscellaneous deduction per income concept
16,438
Non-limited miscellaneous deduction...............................
16,438
Deduction equivalent of:
Total credits......................................................................
16,438
Foreign tax credit..............................................................
16,438
General business credit.....................................................
16,438
Tax preferences excluded from adjusted gross income........
16,438
Nontaxable Social Security benefits……………………..........
16,438
Capital gains taxed at 0 percent…………………….............
16,438
Expanded income concept
Total itemized deductions.....................................................
30,353
Interest paid deduction:
Total..............................................................................
30,353
Investment interest per income concept.......................
30,353
Taxes paid deduction........................................................
30,353
Charitable contributions deduction...................................
30,353
Medical and dental expense deduction.............................
30,353
Net casualty or theft loss deduction.................................
30,353
Net limited miscellaneous deduction per income concept
30,353
Non-limited miscellaneous deduction...............................
30,353
Deduction equivalent of:
Total credits......................................................................
30,353
Foreign tax credit..............................................................
30,353
General business credit.....................................................
30,353
Tax preferences excluded from adjusted gross income....
30,353
Nontaxable Social Security benefits......................................
30,353
Capital gains taxed at 0 percent…………………….............
30,353
** Data combined to avoid disclosure of information for specific taxpayers.
Note: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, January 2012.
Under
10
percent
Number of returns on which income was reduced by percentages of income
10 percent
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent
under
under
under
under
under
under
under
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent 100 percent
100 percent
or
more
3,198
2,120
1,139
455
245
215
252
473
2,941
5,399
6,109
11,204
3,967
5,785
14,239
16,005
11,424
11,608
5,282
2,791
7,769
6,797
670
15
2,406
1,743
1,701
504
2,461
816
188
9
980
103
943
362
1,005
478
107
9
512
45
556
273
432
603
100
7
342
39
382
257
244
407
118
13
219
86
297
210
163
1,484
129
15
139
68
260
178
90
1
132
15
83
84
552
402
142
4
483
121
157
1,325
356
256
164
63
271
229
175
1,336
7,896
8,794
15,940
10,315
12,533
13,124
599
632
177
3,612
3,899
1,430
253
78
78
597
6
953
164
59
43
398
0
749
228
91
58
256
0
181
407
263
58
182
0
0
439
323
53
171
0
0
340
253
21
127
0
0
3,570
3,414
9
270
0
0
2,541
2,530
1
510
0
0
7,052
4,039
4,281
2,983
2,362
1,831
1,570
1,315
2,599
2,320
18,890
23,269
7,956
10,198
20,291
29,781
16,641
26,984
7,049
5,810
13,966
14,000
6,064
32
8,453
3,107
2,656
506
5,158
2,519
1,126
16
2,853
108
1,267
251
1,593
1,366
494
10
1,178
40
311
141
711
922
415
113
475
21
62
92
269
745
395
16
252
13
37
42
187
344
380
16
152
11
21
35
106
86
317
19
95
2
44
82
161
103
592
117
140
21
15
125
246
70
278
232
113
46
16,951
18,090
29,774
11,326
19,072
21,939
1,475
1,384
254
3,055
11,268
4,620
465
188
86
963
5
2,330
317
190
50
994
1
1,216
502
367
54
1,284
0
248
798
669
49
1,513
0
0
1,052
936
53
1,856
2
0
1,941
1,851
21
2,187
2
0
6,834
6,662
10
6,153
2
0
17
15
2
1,021
0
0
16-Aug-11
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2008
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
No
deduction,
credit, or tax
preference
Adjusted gross income concept
Total itemized deductions.....................................................
18,783
Interest paid deduction:
Total..............................................................................
18,783
Investment interest per income concept.......................
18,783
Taxes paid deduction........................................................
18,783
Charitable contributions deduction...................................
18,783
Medical and dental expense deduction.............................
18,783
Net casualty or theft loss deduction.................................
18,783
Net limited miscellaneous deduction per income concept
18,783
Non-limited miscellaneous deduction...............................
18,783
Deduction equivalent of:
Total credits......................................................................
18,783
Foreign tax credit..............................................................
18,783
General business credit.....................................................
18,783
Tax preferences excluded from adjusted gross income........
18,783
Nontaxable Social Security benefits……………………..........
18,783
Capital gains taxed at 0 percent…………………….............
18,783
Expanded income concept
Total itemized deductions.....................................................
27,399
Interest paid deduction:
Total..............................................................................
27,399
Investment interest per income concept.......................
27,399
Taxes paid deduction........................................................
27,399
Charitable contributions deduction...................................
27,399
Medical and dental expense deduction.............................
27,399
Net casualty or theft loss deduction.................................
27,399
Net limited miscellaneous deduction per income concept
27,399
Non-limited miscellaneous deduction...............................
27,399
Deduction equivalent of:
Total credits......................................................................
27,399
Foreign tax credit..............................................................
27,399
General business credit.....................................................
27,399
Tax preferences excluded from adjusted gross income....
27,399
Nontaxable Social Security benefits......................................
27,399
Capital gains taxed at 0 percent…………………….............
27,399
** Data combined to avoid disclosure of information for specific taxpayers.
Note: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, January 2011.
Under
10
percent
Number of returns on which income was reduced by percentages of income
10 percent
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent
under
under
under
under
under
under
under
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent 100 percent
100 percent
or
more
3,162
2,506
1,156
378
225
210
207
399
3,085
7,455
5,935
11,667
3,981
6,046
16,562
18,018
12,769
12,726
6,044
3,505
8,631
8,547
717
53
2,793
1,980
2,072
733
2,785
971
167
14
1,108
144
1,171
488
1,252
631
112
12
604
86
757
428
628
678
106
15
448
76
485
323
389
458
98
18
276
61
412
311
235
1,386
112
29
197
84
404
290
171
0
149
26
113
124
921
617
289
9
494
184
202
1,430
582
421
422
57
266
414
273
2,072
10,126
10,825
18,280
11,289
14,216
15,335
581
567
215
4,570
4,563
1,556
232
89
63
759
4
1,058
181
101
53
446
0
722
205
119
46
348
0
111
460
349
47
231
0
0
450
354
43
187
0
0
298
247
21
139
0
0
3,165
3,057
11
306
0
0
3,085
3,075
4
508
0
0
6,712
3,936
2,982
1,995
1,589
1,497
1,274
1,256
3,005
3,153
15,955
20,586
7,693
9,878
19,979
26,573
16,079
24,090
6,552
5,040
11,179
12,049
3,966
87
6,109
2,934
2,859
635
4,205
2,035
754
18
2,494
128
1,331
332
1,711
1,233
424
14
1,174
49
378
200
787
828
377
20
541
37
91
139
448
724
334
21
306
19
39
94
312
361
320
38
184
17
40
51
208
80
320
38
101
19
108
122
339
126
665
177
204
23
46
200
517
85
260
413
207
83
14,423
15,315
26,861
11,623
18,826
20,638
1,089
894
252
3,310
8,564
3,727
628
476
67
995
** 9
1,904
302
210
61
1,041
0
995
464
385
42
1,140
0
135
834
718
40
1,320
0
0
1,009
936
43
1,494
**
0
1,728
1,665
20
1,558
0
0
6,909
6,791
10
4,127
**
0
14
10
3
791
0
0
27-Dec-10
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2007
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
Adjusted gross income concept
Total itemized deductions......................................................
10,465
Interest paid deduction:
Total...............................................................................
10,465
Investment interest per income concept.......................
10,465
Taxes paid deduction.........................................................
10,465
Charitable contributions deduction....................................
10,465
Medical and dental expense deduction.............................
10,465
Net casualty or theft loss deduction..................................
10,465
Net limited miscellaneous deduction per income concept
10,465
Non-limited miscellaneous deduction................................
10,465
Deduction equivalent of:
Total credits.......................................................................
10,465
Foreign tax credit...............................................................
10,465
General business credit......................................................
10,465
Tax preferences excluded from adjusted gross income........
10,465
Nontaxable Social Security benefits……………………...........
10,465
Expanded income concept
Total itemized deductions......................................................
13,142
Interest paid deduction:
Total...............................................................................
13,142
Investment interest per income concept.......................
13,142
Taxes paid deduction.........................................................
13,142
Charitable contributions deduction....................................
13,142
Medical and dental expense deduction.............................
13,142
Net casualty or theft loss deduction..................................
13,142
Net limited miscellaneous deduction per income concept
13,142
Non-limited miscellaneous deduction................................
13,142
Deduction equivalent of:
Total credits.......................................................................
13,142
Foreign tax credit...............................................................
13,142
General business credit......................................................
13,142
Tax preferences excluded from adjusted gross income....
13,142
Nontaxable Social Security benefits.......................................
13,142
** Data combined to avoid disclosure of information for specific taxpayers.
Note: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, January 2010.
No
deduction,
credit, or tax
preference
Under
10
percent
Number of returns on which income was reduced by percentages of income
10 percent
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent
under
under
under
under
under
under
under
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent 100 percent
100 percent
or
more
2,238
1,496
814
417
147
123
98
69
1,211
3,852
3,600
6,982
3,004
4,485
9,517
10,129
8,386
7,979
2,967
1,572
5,373
4,435
280
4
1,283
602
1,000
196
1,127
395
62
3
480
47
710
150
382
199
35
3
140
26
241
143
151
229
31
3
65
23
197
165
226
156
29
9
36
21
184
182
55
** 492
42
5
17
29
201
152
30
0
34
15
13
48
791
553
50
**
231
89
21
1,049
574
370
67
73
204
205
24
641
4,418
4,841
10,294
8,114
8,670
544
586
107
1,684
1,792
94
50
33
226
3
104
57
12
121
0
147
83
** 13
68
0
313
232
**
52
0
396
275
3
39
0
249
207
3
20
0
2,286
2,236
0
53
0
1,915
1,899
0
88
0
4,748
2,455
1,710
703
434
346
297
188
932
1,329
7,706
10,648
5,554
6,838
10,654
12,794
10,278
12,528
3,295
1,875
5,529
4,848
1,069
14
2,011
538
1,096
165
1,159
467
204
5
543
29
581
93
343
253
133
4
150
7
148
83
137
187
133
7
56
6
59
53
210
199
140
10
29
5
33
29
46
125
124
4
27
6
28
25
33
47
111
15
10
5
129
51
43
89
391
86
20
4
67
120
88
89
183
203
18
14
3,853
4,358
12,979
8,545
10,502
729
689
105
1,430
** 2,640
154
100
31
275
**
164
131
9
222
0
346
288
10
172
0
643
556
** 4
197
0
1,053
946
**
231
**
1,631
1,585
4
283
0
4,559
4,481
0
1,468
0
10
8
0
319
0
4-Jun-09
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2006
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
No
deduction,
credit, or tax
preference
Adjusted gross income concept
Total itemized deductions......................................
8,252
1,698
Interest paid deduction:
Total................................................................
8,252
2,950
Investment interest per income concept........
8,252
5,787
Taxes paid deduction.........................................
8,252
2,204
Charitable contributions deduction....................
8,252
3,280
Medical and dental expense deduction..............
8,252
7,485
Net casualty or theft loss deduction...................
8,252
7,593
Net limited miscellaneous deduction per
income concept...........................................
8,252
6,661
Non-limited miscellaneous deduction.................
8,252
6,244
Deduction equivalent of:
Total credits........................................................
8,252
3,792
Foreign tax credit...............................................
8,252
4,125
General business credit......................................
8,252
8,117
Tax preferences excluded from adjusted
gross income...................................................
8,252
6,219
Nontaxable Social Security benefits…………………
8,252
6,820
Expanded income concept
Total itemized deductions......................................
11,014
3,618
Interest paid deduction:
Total................................................................
11,014
6,488
Investment interest per income concept........
11,014
9,000
Taxes paid deduction.........................................
11,014
4,219
Charitable contributions deduction....................
11,014
5,198
Medical and dental expense deduction..............
11,014
8,698
Net casualty or theft loss deduction...................
11,014
10,351
Net limited miscellaneous deduction per
income concept...........................................
11,014
8,433
Non-limited miscellaneous deduction.................
11,014
10,478
Deduction equivalent of:
Total credits........................................................
11,014
3,915
Foreign tax credit...............................................
11,014
4,332
General business credit......................................
11,014
10,904
Tax preferences excluded from adjusted
gross income...................................................
11,014
6,639
Nontaxable Social Security benefits.......................
11,014
8,581
** Data combined to avoid disclosure of information for specific taxpayers.
Note: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, March 2009.
Under
10
percent
Number of returns on which income was reduced by percentages of income
10 percent
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent
under
under
under
under
under
under
under
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent 100 percent
100 percent
or
more
1,192
652
247
131
82
60
46
784
3,360
2,771
1,140
4,572
3,730
205
14
753
134
833
312
47
5
264
107
284
186
28
**7
164
116
129
202
23
**
146
101
59
113
28
11
140
120
44
404
36
15
148
130
23
0
25
24
534
370
46
7
188
151
383
247
58
18
187
432
1,047
461
264
44
130
28
46
15
40
9
19
19
12
25
20
833
14
574
281
335
96
70
38
23
76
52
6
106
63
4
267
168
3
321
233
**3
173
141
0
1,721
1,658
**
1,446
1,440
0
1,473
**1,433
168
**
90
0
59
0
52
0
38
0
24
0
48
0
82
0
2,060
1,384
678
418
310
258
218
674
1,397
2,968
1,540
5,103
4,498
1,032
22
895
141
1,030
490
195
12
313
81
276
266
130
5
94
43
133
161
112
9
59
37
63
144
148
10
35
28
26
119
99
12
25
15
35
32
131
25
91
41
36
60
301
141
47
88
94
46
168
427
1,913
455
380
29
142
23
45
7
27
6
24
**5
12
**
27
3
11
8
495
462
83
125
90
18
182
164
**4
260
215
**
510
412
**5
814
730
0
1,028
992
**
3,681
3,613
**
4
4
0
1,236
2,431
212
3
215
0
202
0
198
0
233
0
306
0
1,459
0
315
0
11-Aug-08
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2005
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
No
deduction,
credit, or tax
preference
Adjusted gross income concept
Total itemized deductions......................................
7,389
1,327
Interest paid deduction:
Total.................................................................
7,389
2,788
Investment interest per income concept..........
7,389
5,139
Taxes paid deduction..........................................
7,389
1,690
Charitable contributions deduction.....................
7,389
2,464
Medical and dental expense deduction...............
7,389
6,640
Net casualty or theft loss deduction....................
7,389
6,390
Net limited miscellaneous deduction per
income concept.............................................
7,389
5,605
Non-limited miscellaneous deduction..................
7,389
5,758
Deduction equivalent of:
Total credits.........................................................
7,389
3,852
Foreign tax credit................................................
7,389
4,225
General business credit.......................................
7,389
7,259
Tax preferences excluded from adjusted
gross income....................................................
7,389
5,248
Nontaxable Social Security benefits…………………
7,389
5,660
Expanded income concept
Total itemized deductions......................................
10,680
2,917
Interest paid deduction:
Total.................................................................
10,680
6,394
Investment interest per income concept..........
10,680
8,470
Taxes paid deduction..........................................
10,680
3,348
Charitable contributions deduction.....................
10,680
4,069
Medical and dental expense deduction...............
10,680
8,210
Net casualty or theft loss deduction....................
10,680
9,637
Net limited miscellaneous deduction per
10,680
7,482
income concept.............................................
10,680
7,482
Non-limited miscellaneous deduction..................
10,680
10,037
Deduction equivalent of:
Total credits.........................................................
10,680
4,928
Foreign tax credit................................................
10,680
5,424
General business credit.......................................
10,680
10,547
Tax preferences excluded from adjusted
gross income....................................................
10,680
5,736
Nontaxable Social Security benefits.......................
10,680
7,662
** Data combined to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, March 2008.
Under
10
percent
Number of returns on which income was reduced by percentages of income
10 percent
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent
under
under
under
under
under
under
under
20 percent
30 percent
40 percent
50 percent
60 percent
70 percent 100 percent
100 percent
or
more
908
490
194
96
54
51
45
610
3,614
2,646
1,239
4,363
3,107
189
67
729
150
817
291
52
17
230
101
229
127
37
14
132
90
104
181
31
12
114
83
55
109
31
12
91
89
39
364
33
11
100
91
20
47
36
38
300
228
29
308
151
232
259
179
43
391
189
596
1,205
462
293
37
128
15
56
16
29
12
22
12
11
25
15
532
25
520
301
347
90
70
29
17
70
38
11
81
47
**12
223
125
**
277
182
**
164
122
**
2,345
2,268
0
6
6
0
1,367
1,729
213
0
131
0
87
0
60
0
52
0
36
0
73
0
122
0
1,602
1,367
670
435
317
290
257
936
1,889
2,996
1,740
5,630
4,427
1,128
99
2,382
2,382
565
866
147
1,117
554
241
26
479
479
34
252
76
271
304
149
19
163
163
11
72
56
117
197
130
15
63
63
13
30
33
56
195
139
6
38
38
**8
14
28
35
160
121
15
21
21
**
7
16
21
121
86
35
11
11
**
25
42
41
531
286
237
19
19
4
24
72
44
122
190
591
22
22
8
585
517
90
188
137
22
196
171
8
285
252
6
607
516
7
1,155
1,051
**
969
925
**
**1,767
**1,687
0
**
**
0
1,250
**3,018
315
**
238
0
253
0
262
0
299
0
350
0
1,648
0
329
0
2-Jul-07
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2004
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
No
deduction,
credit, or tax
preference
Adjusted gross income concept
Total itemized deductions.........................................
2,833
150
Interest paid deduction:
Total......................................................................
2,833
792
Investment interest per income concept............
2,833
1,768
Taxes paid deduction.............................................
2,833
262
Charitable contributions deduction.......................
2,833
673
Medical and dental expense deduction................
2,833
2,351
Net casualty or theft loss deduction......................
2,833
2,530
Net limited miscellaneous deduction per
income concept.................................................
2,833
1,943
Non-limited miscellaneous deduction...................
2,833
1,768
Deduction equivalent of:
Total credits............................................................
2,833
2,110
Foreign tax credit...................................................
2,833
2,421
General business credit..........................................
2,833
2,744
Tax preferences excluded from adjusted
gross income........................................................
2,833
1,906
Nontaxable Social Security benefits…………………
2,833
2,057
Expanded income concept
Total itemized deductions.........................................
5,028
765
Interest paid deduction:
Total......................................................................
5,028
3,086
Investment interest per income concept............
5,028
3,750
Taxes paid deduction.............................................
5,028
816
Charitable contributions deduction.......................
5,028
1,209
Medical and dental expense deduction................
5,028
2,717
Net casualty or theft loss deduction......................
5,028
4,680
Net limited miscellaneous deduction per
income concept.................................................
5,028
2,395
Non-limited miscellaneous deduction...................
5,028
4,699
Deduction equivalent of:
Total credits............................................................
5,028
3,593
Foreign tax credit...................................................
5,028
4,105
General business credit..........................................
5,028
4,927
Tax preferences excluded from adjusted
gross income........................................................
5,028
1,159
Nontaxable Social Security benefits.........................
5,028
2,909
** Data combined to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, June 2007.
Under
10
percent
10 percent
under
20 percent
Number of returns on which income was reduced by percentages of income
20 percent
30 percent
40 percent
50 percent
60 percent
under
under
under
under
under
30 percent
40 percent
50 percent
60 percent
70 percent
70 percent
under
100 percent
100 percent
or
more
118
118
68
35
23
32
16
306
1,967
982
439
1,821
1,488
89
6
267
55
427
153
28
**
107
53
131
89
15
**
88
46
57
114
10
4
52
41
34
65
23
3
46
49
28
251
25
9
58
57
22
0
28
13
241
183
22
0
136
84
200
142
29
0
128
184
518
153
166
9
85
6
31
4
19
8
20
10
12
23
16
412
23
440
121
239
52
38
7
12
32
3
6
40
0
10
84
3
9
107
7
0
56
4
**
245
149
**
**
0
0
571
773
83
0
58
0
42
0
36
0
19
0
25
0
29
0
64
3
501
800
552
369
275
246
198
472
850
1,185
1,027
2,968
2,814
1,081
25
472
92
824
439
236
12
155
39
210
219
140
8
51
28
73
117
131
6
15
13
44
106
120
7
8
11
22
65
113
6
6
9
16
14
114
12
37
20
17
31
244
90
13
39
38
14
132
182
1,847
294
436
12
173
3
79
6
25
**
21
**
10
4
17
3
25
7
513
456
65
122
76
12
73
42
4
70
25
10
120
41
6
204
96
4
116
64
**
217
123
**
0
0
0
409
2,116
125
0
147
0
193
0
181
0
272
3
356
0
1,805
0
381
0
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2003
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
(1)
Adjusted gross income concept
Total itemized deductions.........................................
Interest paid deduction:
Total......................................................................
Investment interest per income concept............
Taxes paid deduction.............................................
Charitable contributions deduction.......................
Medical and dental expense deduction................
Net casualty or theft loss deduction......................
Net limited miscellaneous deduction per
income concept.................................................
Non-limited miscellaneous deduction...................
Deduction equivalent of:
Total credits............................................................
Foreign tax credit...................................................
General business credit..........................................
Tax preferences excluded from adjusted
gross income........................................................
Nontaxable social security benefits…………………
Expanded income concept
Total itemized deductions.........................................
Interest paid deduction:
Total......................................................................
Investment interest per income concept............
Taxes paid deduction.............................................
Charitable contributions deduction.......................
Medical and dental expense deduction................
Net casualty or theft loss deduction......................
Net limited miscellaneous deduction per
income concept.................................................
Non-limited miscellaneous deduction...................
Deduction equivalent of:
Total credits............................................................
Foreign tax credit...................................................
General business credit..........................................
Tax preferences excluded from adjusted
gross income........................................................
Nontaxable social security benefits…………………
No
deduction,
credit, or tax
preference
(2)
Under
10
percent
(3)
10 percent
under
20 percent
(4)
Number of returns on which income was reduced by percentages of income
20 percent
30 percent
40 percent
50 percent
60 percent
under
under
under
under
under
30 percent
40 percent
50 percent
60 percent
70 percent
(5)
(6)
(7)
(8)
(9)
70 percent
under
100 percent
(10)
100 percent
or
more
(11)
2,824
139
193
168
96
47
39
34
16
263
1,829
2,824
2,824
2,824
2,824
2,824
2,824
765
1,596
353
566
2,366
2,631
913
531
1,634
1,460
70
3
262
87
441
158
27
3
141
62
172
87
9
3
93
42
74
152
19
**
76
48
49
82
22
**
56
58
23
319
23
**
69
47
16
33
5
219
178
33
122
54
230
175
29
133
119
2,824
2,824
1,842
2,062
515
51
179
6
95
3
50
5
45
5
23
7
15
9
22
320
38
356
2,824
2,824
2,824
1,939
2,417
2,736
126
262
50
**
9
13
**
**
5
51
**
6
105
3
6
134
**
**
113
4
**
307
123
**
**
-
2,824
2,824
1,780
2,083
639
741
99
-
63
-
48
-
27
-
23
-
21
-
31
-
93
-
5,839
788
596
1,033
655
511
379
294
231
511
840
5,839
5,839
5,839
5,839
5,839
5,839
3,453
4,233
957
1,239
3,325
5,627
1,406
1,273
3,420
3,346
1,221
9
577
123
958
562
222
6
249
54
223
263
181
6
77
29
107
140
157
**
13
21
41
126
116
**
8
20
28
77
132
**
10
9
20
29
103
10
24
27
45
37
241
48
21
49
39
19
140
124
5,839
5,839
2,482
5,692
2,266
116
606
10
216
4
99
3
51
**
34
**
20
**
29
**
35
8
5,839
5,839
5,839
4,274
4,935
5,733
543
514
64
111
82
18
**
36
**
**
17
6
126
28
5
206
69
**
168
61
3
271
96
**
**
-
5,839
5,839
1,148
3,449
474
2,389
143
-
149
-
165
-
223
-
316
-
432
-
2,331
-
457
-
** Data deleted to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Spring 2006 Bulletin, Publication 1136, July 2006.
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2002
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
(1)
Adjusted gross income concept
Total itemized deductions.........................................
Interest paid deduction:
Total....................................................................
Investment interest per income concept..........
Taxes paid deduction............................................
Charitable contributions deduction......................
Medical and dental expense deduction...............
Net casualty or theft loss deduction.....................
Net limited miscellaneous deduction per
income concept..................................................
Nonlimited miscellaneous deduction....................
Deduction equivalent of:
Total credits...........................................................
Foreign tax credit..................................................
General business credit.........................................
Tax preferences excluded from adjusted
gross income..........................................................
Expanded income concept
Total itemized deductions.........................................
Interest paid deduction:
Total....................................................................
Investment interest per income concept..........
Taxes paid deduction............................................
Charitable contributions deduction......................
Medical and dental expense deduction...............
Net casualty or theft loss deduction.....................
Net limited miscellaneous deduction per
income concept..................................................
Nonlimited miscellaneous deduction....................
Deduction equivalent of:
Total credits...........................................................
Foreign tax credit..................................................
General business credit.........................................
Tax preferences excluded from adjusted
gross income..........................................................
No
deduction,
credit, or tax
preference
(2)
Under
10
percent
(3)
10 percent
under
20 percent
(4)
Number of returns on which income was reduced by percentages of income
20 percent
30 percent
40 percent
50 percent
60 percent
under
under
under
under
under
30 percent
40 percent
50 percent
60 percent
70 percent
(5)
(6)
(7)
(8)
(9)
70 percent
under
100 percent
(10)
100 percent
or
more
(11)
2,959
128
200
180
101
52
41
25
20
276
1,936
2,959
2,959
2,959
2,959
2,959
2,959
651
1,359
298
547
2,533
2,825
869
596
1,737
1,538
82
3
272
85
501
163
16
**
123
68
183
135
11
**
99
84
82
160
16
**
111
102
45
105
21
**
88
89
33
311
17
5
105
81
17
-38
5
351
283
27
-108
35
290
212
36
-117
80
2,959
2,959
1,801
2,222
570
66
214
9
88
8
70
3
58
6
38
8
22
8
55
276
43
353
2,959
2,959
2,959
2,045
2,552
2,871
112
247
58
39
5
13
26
**
8
36
**
5
51
**
--
142
4
**
177
4
**
329
141
**
**
**
--
2,959
1,806
676
112
64
39
38
27
28
41
128
5,650
754
612
911
643
495
378
325
229
517
786
5,650
5,650
5,650
5,650
5,650
5,650
3,209
3,751
897
1,182
3,252
5,497
1,379
1,443
3,260
3,282
1,166
8
601
144
926
536
223
8
269
80
280
257
168
**
101
41
105
127
161
5
24
26
43
109
127
3
15
20
38
53
118
**
13
22
21
20
101
7
23
42
38
49
212
37
16
81
42
35
122
83
5,650
5,650
2,331
5,480
2,191
128
555
11
241
10
104
3
71
--
36
3
32
**
51
**
38
11
5,650
5,650
5,650
4,322
4,924
5,560
318
369
64
89
47
13
65
38
5
57
19
**
56
14
**
183
58
**
261
70
**
298
111
**
**
---
5,650
1,064
428
140
123
171
192
305
413
2,300
514
** Data deleted to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Spring Bulletin, Publication 1136, June 2005.
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2001
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
(1)
Adjusted gross income concept
Total itemized deductions.........................................
Interest paid deduction:
Total......................................................................
Investment interest per income concept............
Taxes paid deduction.............................................
Charitable contributions deduction.......................
Medical and dental expense deduction................
Net casualty or theft loss deduction......................
Net limited miscellaneous deduction per
income concept.................................................
Non-limited miscellaneous deduction...................
Deduction equivalent of:
Total credits............................................................
Foreign tax credit...................................................
General business credit..........................................
Tax preferences excluded from adjusted
gross income........................................................
Expanded income concept
Total itemized deductions.........................................
Interest paid deduction:
Total......................................................................
Investment interest per income concept............
Taxes paid deduction.............................................
Charitable contributions deduction.......................
Medical and dental expense deduction................
Net casualty or theft loss deduction......................
Net limited miscellaneous deduction per
income concept.................................................
Non-limited miscellaneous deduction...................
Deduction equivalent of:
Total credits............................................................
Foreign tax credit...................................................
General business credit..........................................
Tax preferences excluded from adjusted
gross income........................................................
No
deduction,
credit, or tax
preference
(2)
Under
10
percent
(3)
10 percent
under
20 percent
(4)
Number of returns on which income was reduced by percentages of income
20 percent
30 percent
40 percent
50 percent
60 percent
under
under
under
under
under
30 percent
40 percent
50 percent
60 percent
70 percent
(5)
(6)
(7)
(8)
(9)
70 percent
under
100 percent
(10)
100 percent
or
more
(11)
3,385
156
281
282
160
97
57
42
22
246
2,042
3,385
3,385
3,385
3,385
3,385
3,385
700
1,543
336
710
3,011
3,236
1,032
638
1,824
1,790
61
4
293
115
586
181
18
--
123
73
262
136
13
4
96
75
112
197
7
--
103
89
81
103
26
--
105
103
42
268
27
**
96
95
23
-30
**
450
369
46
-99
36
387
285
73
-93
100
3,385
3,385
2,225
2,737
613
51
231
15
98
9
64
6
31
7
22
3
19
10
42
241
40
306
3,385
3,385
3,385
2,148
3,044
3,319
105
180
49
28
**
**
**
**
**
53
3
3
107
**
**
190
**
**
265
5
**
462
147
--
**
**
--
3,385
2,241
669
115
77
44
26
25
28
53
107
4,910
644
583
751
528
395
287
248
211
457
806
4,910
4,910
4,910
4,910
4,910
4,910
2,569
3,463
786
1,164
3,145
4,751
1,351
999
2,569
2,726
746
11
492
140
818
417
147
**
264
71
304
203
140
**
116
37
124
125
138
**
51
24
76
102
112
**
16
18
50
60
106
**
12
12
33
20
83
3
31
44
50
56
206
**
8
102
100
37
87
96
4,910
4,910
2,495
4,810
1,584
68
433
10
160
**
80
5
47
5
28
**
18
**
32
**
33
3
4,910
4,910
4,910
3,368
4,322
4,842
225
235
50
70
**
8
72
36
3
**
19
**
116
17
**
241
72
--
319
61
**
434
114
--
**
**
--
4,910
1,387
417
138
140
148
191
246
329
1,535
379
** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.
NOTE: Detail may not add to totals because of rounding.
Source: IRS Statistics of Income Bulletin, Summer 2004, Publication 1136 (Rev. 09-2004.)
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2000
[All figures are estimates based on samples]
Income concept and type of deduction,
credit, or tax preference
Total
(1)
Adjusted gross income concept
Total itemized deductions..........................
Interest paid deduction:
Total.....................................................
Investment interest per income concep
Taxes paid deduction..............................
Charitable contributions deduction..........
Medical and dental expense deduction...
Net casualty or theft loss deduction........
Net limited miscellaneous deduction per
income concept.................................
Non-limited miscellaneous deduction......
Deduction equivalent of:
Total credits............................................
Foreign tax credit....................................
General business credit...........................
Tax preferences excluded from adjusted
gross income........................................
Expanded income concept
Total itemized deductions..........................
Interest paid deduction:
Total.....................................................
Investment interest per income concep
Taxes paid deduction..............................
Charitable contributions deduction..........
Medical and dental expense deduction...
Net casualty or theft loss deduction........
Net limited miscellaneous deduction per
income concept.................................
Non-limited miscellaneous deduction......
Deduction equivalent of:
Total credits............................................
Foreign tax credit....................................
General business credit...........................
Tax preferences excluded from adjusted
gross income........................................
Footnotes at end of table.
No
deduction,
credit, or tax
preference
(2)
Number of returns on which income was reduced by
percentages of income
Under
10 percent
20 percent
30 percent
10
under
under
under
percent
20 percent
30 percent
40 percent
(3)
(4)
(5)
(6)
2,328
126
133
98
48
25
2,328
2,328
2,328
2,328
2,328
2,328
504
894
279
515
2,042
2,226
533
349
1,382
1,186
45
**
123
60
356
167
14
**
71
47
114
89
6
--
54
65
58
128
4
**
2,328
2,328
1,536
1,824
478
46
156
7
53
11
37
6
2,328
2,328
2,328
1,726
2,023
2,278
103
139
33
28
**
8
14
3
4
14
**
**
2,328
1,485
549
87
47
32
2,766
445
348
413
241
140
2,766
2,766
2,766
2,766
2,766
2,766
1,655
1,906
542
760
1,642
2,654
635
549
1,561
1,448
406
3
234
79
404
201
99
3
123
49
94
115
99
**
62
29
43
68
80
**
2,766
2,766
1,449
2,697
926
49
219
8
75
4
35
**
2,766
2,766
2,766
1,957
2,321
2,711
146
146
37
33
12
8
69
13
5
28
17
**
2,766
724
272
81
77
Individual Income Tax Returns Without U.S. Income Tax and With Income of $200,000 or
More Under Alternative Concepts: Number of Returns With Itemized Deductions, Credits, and
Tax Preferences, as Percentages of Income, Tax Year 2000--Continued
[All figures are estimates based on samples]
Number of returns on which income was reduced by percentages of income-continued
Income concept and type of deduction,
40 percent
50 percent
60 percent
70 percent
100 percent
credit, or tax preference
under
under
under
under
or
50 percent
60 percent
70 percent
100 percent
more
(7)
(8)
(9)
(10)
(11)
Adjusted gross income concept
Total itemized deductions..........................
13
10
12
206
1,657
Interest paid deduction:
Total.....................................................
57
78
88
422
398
Investment interest per income concep
67
75
96
391
284
Taxes paid deduction..............................
33
17
13
33
43
Charitable contributions deduction..........
86
157
---Medical and dental expense deduction...
16
15
26
70
90
Net casualty or theft loss deduction........
-**
-26
71
Net limited miscellaneous deduction per
income concept.................................
19
9
9
16
15
Non-limited miscellaneous deduction......
4
6
6
166
252
Deduction equivalent of:
Total credits............................................
25
67
95
256
-Foreign tax credit....................................
**
5
14
138
-General business credit...........................
**
----Tax preferences excluded from adjusted
gross income........................................
16
15
15
27
55
Expanded income concept
Total itemized deductions..........................
147
122
133
282
495
Interest paid deduction:
Total.....................................................
15
9
6
20
7
Investment interest per income concep
21
18
14
26
75
Taxes paid deduction..............................
21
11
7
32
51
Charitable contributions deduction..........
55
38
18
36
27
Medical and dental expense deduction...
83
69
76
126
86
Net casualty or theft loss deduction........
**
**
**
21
78
Net limited miscellaneous deduction per
income concept.................................
18
12
5
14
13
Non-limited miscellaneous deduction......
**
---4
Deduction equivalent of:
Total credits............................................
51
104
146
232
-Foreign tax credit....................................
29
48
67
113
-General business credit...........................
**
----Tax preferences excluded from adjusted
gross income........................................
109
194
140
848
234
** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included
in the appropriate totals.
NOTE: Detail may not add to totals because of rounding.
SOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).
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