http://www.taxpolicycenter.org
24-Feb-10
PRELIMINARY RESULTS
Click on PDF or Excel link above for additional tables containing more detail and breakdowns by filing status and demographic groups.
Table T10-0082
Distribution of Tax Units with Zero or Negative Individual Income Tax Liability by Cash Income Level
Current Law and a Simplified Tax System with an Expanded Definition of Taxable Income, 2010
Tax Units3
Cash Income Level (thousands of
2009 dollars)2
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Number of Tax Units
(thousands)
19,232
25,210
20,273
15,926
12,195
20,409
14,353
18,275
5,216
900
414
153,472
1
Tax Units with No Income Tax Liability
Percent of Total
12.5
16.4
13.2
10.4
7.9
13.3
9.4
11.9
3.4
0.6
0.3
100.0
Current Law
Number of Tax Units Percent of Class with
4
with No Liability
No Liability
19,185
20,682
12,174
7,146
4,012
3,476
852
415
70
14
4
69,085
99.8
82.0
60.0
44.9
32.9
17.0
5.9
2.3
1.3
1.6
1.0
45.0
Simplified Tax System
Percent of Class with
Number of Tax Units
No Liability
with No Liability
18,758
7,753
1,174
399
226
278
122
109
39
11
4
29,911
97.5
30.8
5.8
2.5
1.8
1.4
0.8
0.6
0.7
1.2
1.0
19.5
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. In the simplified tax system, there are no itemized deductions, no alternative minimum tax, no exemptions for dependents, and no personal credits. The expanded definition of taxable
income includes tax exempt interest and all social security and pension income.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(4) Includes those with zero or negative liability.
24-Feb-10
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T10-0082
Distribution of Single Tax Units with Zero or Negative Individual Income Tax Liability by Cash Income Level
Current Law and a Simplified Tax System with an Expanded Definition of Taxable Income, 2010
Tax Units3
Cash Income Level (thousands of
2009 dollars)2
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Number of Tax Units
(thousands)
13,491
15,275
10,557
7,505
5,457
7,250
3,401
2,721
682
121
56
67,097
Percent of Total
20.1
22.8
15.7
11.2
8.1
10.8
5.1
4.1
1.0
0.2
0.1
100.0
1
Tax Units with No Income Tax Liability
Current Law
Simplified Tax System5
Percent of Class
Number of Tax Units
Number of Tax Units
Percent of Class
with No Liability
with No Liability
with No Liability
with No Liability4
13,460
10,933
3,687
1,050
290
209
93
77
14
3
1
30,388
99.8
71.6
34.9
14.0
5.3
2.9
2.7
2.8
2.1
2.1
1.2
45.3
13,109
1,752
254
96
33
66
27
15
8
2
1
15,930
97.2
11.5
2.4
1.3
0.6
0.9
0.8
0.5
1.2
1.4
1.0
23.7
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. In the simplified tax system, there are no itemized deductions, no alternative minimum tax, no exemptions for dependents, and no personal credits. The expanded definition of
taxable income includes tax exempt interest and all social security and pension income.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(4) Includes those with zero or negative liability.
24-Feb-10
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T10-0082
Distribution of Married Filing Joint Tax Units with Zero or Negative Individual Income Tax Liability by Cash Income Level
Current Law and a Simplified Tax System with an Expanded Definition of Taxable Income, 2010
Tax Units3
Cash Income Level (thousands of
2009 dollars)2
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Number of Tax Units
(thousands)
2,455
4,417
4,861
4,389
4,097
9,767
9,535
14,745
4,367
747
340
60,097
Percent of Total
4.1
7.3
8.1
7.3
6.8
16.3
15.9
24.5
7.3
1.2
0.6
100.0
1
Tax Units with No Income Tax Liability
Simplified Tax System
Current Law
Percent of Class
Number of Tax
Percent of Class
Number of Tax Units
4
Units with No
with No Liability
with No Liability
with No Liability
2,452
4,406
4,293
3,346
2,752
2,799
674
315
54
9
3
21,476
99.9
99.7
88.3
76.2
67.2
28.7
7.1
2.1
1.2
1.2
0.9
35.7
2,440
4,130
775
259
131
152
72
82
29
9
3
8,442
99.4
93.5
15.9
5.9
3.2
1.6
0.8
0.6
0.7
1.1
0.9
14.0
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. In the simplified tax system, there are no itemized deductions, no alternative minimum tax, no exemptions for dependents, and no personal credits. The expanded definition of
taxable income includes tax exempt interest and all social security and pension income.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(4) Includes those with zero or negative liability.
24-Feb-10
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T10-0082
Distribution of Head of Household Tax Units with Zero or Negative Individual Income Tax Liability by Cash Income Level
Current Law and a Simplified Tax System with an Expanded Definition of Taxable Income, 2010
Tax Units3
Cash Income Level (thousands of
2009 dollars)2
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Number of Tax Units
(thousands)
3,099
5,220
4,519
3,634
2,292
2,913
1,183
683
123
21
9
23,770
Percent of Total
13.0
22.0
19.0
15.3
9.6
12.3
5.0
2.9
0.5
0.1
0.0
100.0
1
Tax Units with No Income Tax Liability
Simplified Tax System
Current Law
Percent of Class
Number of Tax Units
Number of Tax
Percent of Class
with No Liability
Units with No
with No Liability
with No Liability4
3,090
5,185
4,116
2,706
934
443
68
12
1
2
0
16,631
99.7
99.3
91.1
74.4
40.7
15.2
5.7
1.8
0.8
11.3
0.5
70.0
3,026
1,846
138
36
42
48
10
5
0
0
0
5,223
97.7
35.4
3.1
1.0
1.8
1.7
0.8
0.7
0.3
2.0
0.8
22.0
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. In the simplified tax system, there are no itemized deductions, no alternative minimum tax, no exemptions for dependents, and no personal credits. The expanded definition o
taxable income includes tax exempt interest and all social security and pension income.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(4) Includes those with zero or negative liability.
24-Feb-10
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T10-0082
Distribution of Married Filing Separate Tax Units with Zero or Negative Individual Income Tax Liability by Cash Income Level
Current Law and a Simplified Tax System with an Expanded Definition of Taxable Income, 2010
Tax Units3
Cash Income Level (thousands of
2009 dollars)2
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Number of Tax Units
(thousands)
186
299
336
398
349
478
234
127
45
10
8
2,508
Percent of Total
7.4
11.9
13.4
15.9
13.9
19.1
9.3
5.0
1.8
0.4
0.3
100.0
1
Tax Units with No Income Tax Liability
Simplified Tax System
Current Law
Percent of Class
Number of Tax Units
Number of Tax
Percent of Class
with No Liability
Units with No
with No Liability
with No Liability4
183
158
77
44
36
24
18
10
1
0
0
589
98.0
53.0
23.0
11.1
10.2
5.1
7.8
8.0
2.5
2.5
3.3
23.5
183
26
8
9
20
11
13
8
1
0
0
315
98.0
8.6
2.3
2.2
5.9
2.3
5.5
6.3
1.9
4.1
3.8
12.6
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. In the simplified tax system, there are no itemized deductions, no alternative minimum tax, no exemptions for dependents, and no personal credits. The expanded definition of
taxable income includes tax exempt interest and all social security and pension income.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(4) Includes those with zero or negative liability.
24-Feb-10
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T10-0082
Distribution of Elderly Tax Units with Zero or Negative Individual Income Tax Liability by Cash Income Level
Current Law and a Simplified Tax System with an Expanded Definition of Taxable Income, 2010
Tax Units3
Cash Income Level (thousands of
2009 dollars)2
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Number of Tax Units
(thousands)
2,580
6,648
4,517
2,742
2,038
4,156
2,313
2,802
1,021
204
101
29,160
Percent of Total
8.8
22.8
15.5
9.4
7.0
14.3
7.9
9.6
3.5
0.7
0.3
100.0
1
Tax Units with No Income Tax Liability
Simplified Tax System
Current Law
Percent of Class
Number of Tax Units
Number of Tax Units
Percent of Class
with No Liability
with No Liability
with No Liability
with No Liability4
2,579
5,918
3,290
1,504
925
729
143
102
30
2
1
15,260
100.0
89.0
72.8
54.9
45.4
17.5
6.2
3.6
3.0
0.8
0.8
52.3
2,578
1,967
344
87
34
25
9
12
4
1
0
5,098
99.9
29.6
7.6
3.2
1.7
0.6
0.4
0.4
0.4
0.5
0.4
17.5
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. In the simplified tax system, there are no itemized deductions, no alternative minimum tax, no exemptions for dependents, and no personal credits. The expanded definition of
taxable income includes tax exempt interest and all social security and pension income.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(4) Includes those with zero or negative liability.
24-Feb-10
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T10-0082
Distribution of Tax Units with Children with Zero or Negative Individual Income Tax Liability by Cash Income Level
Current Law and a Simplified Tax System with an Expanded Definition of Taxable Income, 2010
Tax Units3
Cash Income Level (thousands of
2009 dollars)2
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Number of Tax Units
(thousands)
3,690
5,996
5,563
4,833
3,844
6,876
5,941
8,597
2,442
393
164
48,527
Percent of Total
7.6
12.4
11.5
10.0
7.9
14.2
12.2
17.7
5.0
0.8
0.3
100.0
1
Tax Units with No Income Tax Liability
Simplified Tax System
Current Law
Percent of Class
Number of Tax Units
Number of Tax Units
Percent of Class
with No Liability
with No Liability
with No Liability
with No Liability4
3,685
5,987
5,483
4,195
2,480
2,339
575
184
22
7
1
25,144
99.9
99.9
98.6
86.8
64.5
34.0
9.7
2.1
0.9
1.9
0.8
51.8
3,587
2,875
347
102
90
120
54
49
17
5
2
7,425
97.2
48.0
6.2
2.1
2.3
1.7
0.9
0.6
0.7
1.4
1.2
15.3
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. In the simplified tax system, there are no itemized deductions, no alternative minimum tax, no exemptions for dependents, and no personal credits. The expanded definition of
taxable income includes tax exempt interest and all social security and pension income.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(4) Includes those with zero or negative liability.