13-Jul-11
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T11-0225
Percentage of Tax Units that Pay No Individual Income Tax
by Filing Status and Cash Income Level, Current Law, 2011-20131
Tax Filing Status
Elderly
Tax
Units
Tax
Units
with
Children
95.8
34.1
17.8
10.2
11.2
7.3
7.6
9.7
6.6
3.5
3.9
19.9
100.0
99.5
86.9
44.8
44.1
14.0
4.1
2.4
1.9
2.7
0.8
55.9
99.9
99.8
98.4
85.8
59.5
28.6
9.0
2.0
1.3
2.3
1.5
51.3
99.4
80.8
60.9
41.4
30.6
14.5
5.3
2.1
1.5
2.4
1.6
46.5
2012
99.6
96.6
90.2
74.6
34.1
14.1
4.5
2.6
0.5
9.7
1.4
69.9
97.6
35.4
19.8
8.9
9.4
7.2
5.9
9.0
5.7
5.0
4.0
20.1
100.0
99.5
89.0
46.0
44.3
15.1
4.1
2.2
1.7
2.7
0.5
55.6
99.8
99.7
98.2
86.8
57.6
25.9
7.1
1.7
0.9
1.9
1.0
50.6
99.6
80.7
62.0
41.8
29.9
13.9
4.5
1.8
1.3
2.0
1.1
45.8
2013
99.6
96.8
86.9
50.5
15.2
5.7
2.3
1.1
0.2
6.0
0.4
59.1
92.1
18.2
8.3
4.6
6.8
5.4
5.6
5.2
1.4
0.4
1.1
13.7
100.0
99.1
87.3
41.3
37.3
11.0
2.8
1.2
0.8
2.4
0.4
52.0
99.8
99.6
96.4
63.4
26.3
7.8
2.3
0.6
0.4
0.7
0.4
39.3
99.5
78.6
57.5
31.5
17.7
6.1
2.1
0.9
0.7
1.1
0.6
39.1
Cash Income
(2011 dollars)2
Single
Under $10,000
$10,000 -$20,000
$20,000 -$30,000
$30,000 -$40,000
$40,000 -$50,000
$50,000 -$75,000
$75,000 - $100,000
100,000 - $200,000
$200,000 - $500,000
$500,000 - $1,000,000
Over $1,000,000
All
99.3
74.9
44.4
14.0
5.0
3.6
2.7
3.0
2.6
3.2
1.7
52.4
99.4
97.2
82.2
76.3
59.3
22.2
6.1
1.8
1.3
2.0
1.5
28.7
2011
99.7
96.5
90.7
74.1
37.4
16.0
4.8
2.7
0.8
13.5
3.1
71.2
Under $10,000
$10,000 -$20,000
$20,000 -$30,000
$30,000 -$40,000
$40,000 -$50,000
$50,000 -$75,000
$75,000 - $100,000
100,000 - $200,000
$200,000 - $500,000
$500,000 - $1,000,000
Over $1,000,000
All
99.7
74.6
46.4
15.6
5.1
3.9
2.5
2.7
2.1
2.3
1.5
51.8
99.0
97.3
83.7
76.0
59.6
21.6
5.1
1.6
1.2
1.7
1.0
27.9
Under $10,000
$10,000 -$20,000
$20,000 -$30,000
$30,000 -$40,000
$40,000 -$50,000
$50,000 -$75,000
$75,000 - $100,000
100,000 - $200,000
$200,000 - $500,000
$500,000 - $1,000,000
Over $1,000,000
All
99.6
72.2
42.1
12.4
4.0
2.8
1.6
1.4
1.1
0.9
0.8
47.2
99.1
94.3
79.8
63.0
38.4
9.1
2.1
0.8
0.6
0.9
0.6
20.2
Married
Filing Jointly
Head of
Household
Married Filing
Separately
All Tax
Units
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Calendar year under current law. "Non-paying tax units" are those with individual income tax liability of $5 or less.
Tabulations include both filing and non-filing units but exclude those that are dependents of other tax units.
(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