T 22.35/8:2000
Individual Income Tax Returns 2 ^^^— ^^^^^^-r^^^— ^^-^^^^^— ^^^^^-^-^— —
f^^' INDIVIDUAL INCOME
TAX RETURNS 2000
miRS
Department of the Treasury
Internal Revenue Service
www.irs.gov
Publication 1304 (Rev. 3-2003)
Catalog Number 63338H
▲ RETURNS FILED $ TAX COMPUTATIONS $
SALARIES & WAGES $ TAXABLE INCOME T
EXEMPTIONS $ STANDARD DEDUCTIONS
ADJUSTED GROSS INCOME $ INCOME TAX
NET GAINS A NET LOSSES T TAX LIABILITY
ITEMIZED DEDUCTIONS $ ADJUSTMENTS T
T IRAS $ MARITAL STATUS T DEPENDENTS
INTEREST T ALTERNATIVE MINIMUM TAX
$ NONTAXABLE RETURNS T TAX REFUNDS
▲ TAX CREDITS T SOURCES OF INCOME $
$ EARNED INCOME CREDIT ▲ DIVIDENDS
STATISTICS OF INCOME DIVISION
Department
of the
Treasury
Internal
Revenue
Service
Individual
Income Tax
Returns 2000
Publication 1304 (Rev. 03-2003)
Bob Wenzel
Acting Commissioner
David A. Mader
Assistant Deputy Commissioner
Mark Mazur
Director,
Research, Analysis and
Statistics
Thomas B. Petska
Director,
Statistics of Income Division
Dave Paris
Chief,
Individual Statistics Branch
This report contains data on sources of income, adjusted gross
income, exemptions, deductions, taxable income, income tax,
modified income tax, tax credits, self-employment tax, and tax
payments. Classifications are by tax status, size of adjusted gross
income, marital status, and type of tax computation.
Additional unpublished information from individual income tax
returns is available on a reimbursable basis. The Statistics of
Income Division also makes the results of its studies available on
the Internet. You can sample our products by contacting our
Internet site at http://www.irs.gov/taxstats.
The Statistics of Income Division's Statistical Information
Services (SIS) staff provides data, statistical analysis, and
information in response to requests from customers. In addition,
the SIS staff provides data referral services, acts as liaison between
requesters and IRS analysts on technical questions, and arranges
for sales and transmittals of publications and published tables. The
SIS staff can be reached by telephone on (202) 874-0410, or by fax
on (202) 874-0922.
Citation:
Statistics of Income— 2000
Individual Income Tax Returns
Internal Revenue Service
Washington, DC
Contents
Section 1 Page
Introduction and Changes in Law
Requirements for Filing 1
Changes in Law 8
The 1979 Income Concept 10
Comparison of Adjusted Gross Income with 1979 Income Concept 11
Section 2
Description of the Sample
Domain of Study 19
Sample Design and Selection 19
Data Capture and Cleaning 20
Method of Estimation 20
Sampling Variability and Confidence Intervals 20
Table Presentation 21
Section 3
Basic Tables
Part 1 — Returns Filed and Sources of Income 25
Part 2 — Exemptions and Itemized Deductions 59
Part 3 — Tax Computation 73
Section 4
Explanation of Terms 89
Section 5
2000 Forms 117
Section 6
Index 141
Section 1
Introduction
and Changes
in Law
Introduction
This report contains complete individual
income tax data for Tax Year 2000. The
statistics are based on a stratified probability
sample of individual income tax returns, selected
before audit, which represents a population of
over 129 million Forms 1040, 1040A, and
1 040EZ, including electronic returns, filed for
Tax Year 2000.
Table A on the following pages presents
selected income and tax items for Tax Years
1996, 1997, 1998, 1999, and 2000 as they appear
on the forms and provides the percentage change
for each item between 1999 and 2000. When
comparing income and tax items from different
years, it is important to consider any changes in
the tax law which may have affected the data.
These tax law changes are explained below. To
assist inter-year comparisons. Table A includes
the items in both current dollars and constant
1990 dollars, as adjusted by the U.S. Department
of Labor's consumer price index (CPI-U).
For Tax Year 2000, the number of individual
tax returns filed increased by over 2.0 million, or
Michael Parisi was responsible for the text and production of this report. Technical assistance was provided by Michael
Strudler. This report was prepared under the direction ofJeffHartzok and Terry Nuriddin, Individual Returns Analysis
Section, Individual Statistics Branch. 1
1.8 percent. Adjusted gross income (AGI)
grew $509.9 billion, or 8.7 percent from 1999 to
2000, compared to the 8.1 percent growth
recorded from 1998 to 1999. Total tax liability
increased 1 1 .5 percent to over $1 trillion.
Several components of AGI showed sizable
increases for 2000: taxable social security
benefits increased 19.8 percent; taxable IRA
distributions increased 13.6 percent; and alimony
received and taxable interest received each
increased 13.5 percent.
This report is divided into six sections. Section
1 explains the requirements for filing, changes in
the law for 2000, and the 1979 Income Concept.
Section 2 describes the sample of individual
income tax returns upon which the statistics are
based. Section 3 contains tables of detailed
aggregate statistics on individual tax returns.
Section 4 provides explanations of the terms used
in the tables. The tax forms appear in Section 5
and Section 6 contains a subject index.
Individual Returns 2000
Table A--Selected Income and Tax Items for Selected Years, 1996-2000, in Current and Constant 1990
Dollars^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Current dollars
Item
1996
1997
1998
1999
2000
Percent change,
1999 to 2000
(1)
(2)
(3)
(4)
(5)
(6)
120,351.208
66,264.999
4.905.975
24.579.173
7.083.225
21.196.154
6.964.704
8.310.882
102.748,874
3,376.871.545
67.159.338
165.672.564
5.000.839
48.216.666
27,709.581
104.254.986
18.352.565
12.751.223
415.593
4.592.121
16,735.827
176.903.956
16,636,286
245,960,751
5,428.435
5,856.183
1,822,036
-2.284.494
6.456.820
70.006,464
5.831.146
45.538.743
20.675.450
344.907.107
19,272,307
238.786,811
14.371.185
175.060.227
2.188.025
-7.111.985
7.995.015
19.326.824
10,961,473
130,679,153
7.365.955
53.203.171
279.004
11.982.578
503,913
49,749,182
4.698.360
16.741.080
120.289122
4.678.621.425
122,421,991
68.781.991
6.972.994
24.780.076
8.475.296
21.154.656
8.839.265
7.705.268
104.404.985
3.613.918.456
67.300.571
171.700,242
4.925.914
49.016.921
29.507.639
120.493.432
19,218.388
14.094.351
413.109
4.965.883
16,937,575
186.741.216
24.240.112
356.083.267
N/A
N/A
1.744.602
-1.460.402
6,761.089
79.009.673
6.214.044
55.182.520
20.948.184
382.935.981
19.496,575
259,711,251
14,480,636
198,823.191
2,160,954
-6.847,443
7.124,100
17.230,102
11.351.510
139.958.629
8.307.938
61.557.689
297.534
13.170.179
568,443
51,343,546
4,737,237
19.085.136
122.332.599
5.016.904,666
124,770,662
71,162,837
9.450.121
25.987.822
10.285.487
20.830.173
9.150.964
6.789.831
106,535.263
3.879.762.259
67.231.792
178,333,632
4,778,374
50.223.365
30.423.274
118.479.991
19.544.265
14.707.844
437,410
5.118.123
17.104.786
202.400.115
25,690.397
446,083,839
N/A
N/A
1,719,937
-1,575,698
8,530,379
133,357,445
7.774.091
74.094.367
22.211.348
441.521.385
20.473.407
280.650.198
14.647.697
219.258.921
2,091,845
-7.933.778
7.082.562
16.814.669
12.136.792
154.953.370
8.941.171
68.702.700
308.284
13.455.924
539.802
48.297.886
5.088.222
21.554.040
124,652.387
5,467,503 555
127,075,145
74,165,814
13,173.514
26.961,302
12.462.963
20.752.420
9.858.843
5.195.609
108,183,782
4,132,473.459
67.218.877
175.675.236
4,801.877
52.513.007
32.226.492
132.465.522
20.811.334
17,976.204
418.989
5.455.497
17.312.125
208.414.067
21.493.841
530,795,936
6.206.662
11.962.180
1.732.925
-1.712.291
8,751,378
125,316,324
8,129.376
87,140,912
23,180.716
508,236.875
21,343,646
304.310.714
14.536.311
246.591.401
2.046,308
-6,242,916
6,775.723
17.530,779
12.487.903
163.232,494
9.459,189
75.078.976
314.486
14.136.544
578.583
49.634.620
5.160.532
22.879.779
126 840.986
5,912.166.710
129,373,500
78.846.102
16.018.213
28.826.589
13.889.642
21.700.809
10.170.740
NA
110.168.714
4.456.167.438
68.046.458
199.321.670
4.658.345
53.951.877
34,140.604
146.987.679
20.921.057
18.309.835
442.335
6.192.307
17.600.010
213,865.353
22.875.460
614.739.612
6.645.305
15.802.819
1.700.051
-919.134
9.381.311
138.323.846
8.732.291
98.966.627
23.793.404
552.009.567
21.765.211
325.827.702
14.332.632
252.085.403
2.061.784
-9.034.178
6.478.292
16.913.305
13.627.723
186.586.863
10.608.572
89.964,021
358,391
15,239,672
527,417
48.096.275
5.815.404
25.370.158
129.148 570
6.423,986.106
1.8
6.3
21.6
6.9
11.4
Form 1 040EZ returns ...
4.6
Electronically filed returns
3.2
NA
Salaries & wages
1.8
7.8
Taxable interest received
1.2
13.5
Tax-exempt interest
-3.0
Amount
Dividends in AGI
2.7
5.9
11.0
State income tax refund
0.5
1.9
Alimony received
S.6
Amount
Business or profession net income, less loss
13.S
1.7
Amount
2.6
Net capital gain in AG! less loss
Number of returns
Capital gam distributions reported on Fomi 1040
6.4
15.8
7.1
32.1
Sales of properly otfier than capital assets, net
Number of returns
-1.9
Amount
Total IRA distributions
Number of returns
46.3
7.2
Amount
10.4
7.4
Amount
13.6
Total pensions & annuities
Number of returns
2.6
Amount
8.6
Number of returns
2.0
Amount
7.1
Rents, royalties, partnerships, estates.
Number of returns
-1.4
2.2
Farm net income less loss
Number of returns
0.8
Amount
Unemployment compensation in AGI
Number of returns
-44.7
-4.4
•3.5
Social security benefits (received)
9.1
Amount
14.3
Number of returns
12.2
Foreign earned income exclusion '
19.8
14.0
Amount
7.8
Net operating loss'
Number of returns
-8.8
Amount
-3.1
Other income, net gam less loss '
Number of returns
Amount
Total mcome. net gain less loss
Number of returns
12.7
10.9
1.8
Amount
8.7
Footnotes at end of table
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years, 1996-2000, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Current dollars
item
1996
1997
1998
1999
2000
Percent change,
1999 to 2000
(1)
(2)
(3)
(4)
(5)
(6)
Total taxpayer IRA adjustment
4,374,281
8,627,534
N/A
N/A
N/A
N/A
830,721
1,681,552
13,204,164
14,044,148
3,147.032
2.785.382
1.079.413
8.979.382
708,631
167,528
597,157
5,668,169
4.055
75.059
120.561
618.170
18,424,901
42,646,933
4,535,974,492
35,414,589
572,541,293
83,996.917
426.102.973
83.996.917
412.808.983
11,042,751
13.293,990
107.919,330
3,615,875,867
238,626,393
598,860,677
96,576,755
3,089.667,389
96.513.834
665.575.498
36.237
148,670
477,898
2,812.745
95.522,237
555,724.167
5,974,145
2,531,383
158,012
31,836
N/A
N/A
N/A
N/A
N/A
N/A
4,068,968
8.552,694
N/A
N/A
16,912
22,454
780.813
1.847.578
13.513,228
14.868,362
3,284,842
3,869.842
1,189.981
10,237.623
918,302
234,237
623,545
5,311,455
654
16.361
118,529
884,074
18,785,760
46,954,680
4,969.949,986
35.624,595
520.810,172
84,844.302
441.695.925
84.844.302
428.352.725
11.135.379
13.333.199
110.720.898
3.984.130.897
241.279,259
527,825,050
99,314,519
3.429,109,165
99,217,292
738,819,027
59,250
663,002
618.072
4,005,101
99,225,503
739,482,029
5.795,530
2,464,005
190,343
41,281
N/A
N/A
N/A
N/A
30,721
58,522
3,868,017
8,188,452
3,763,742
1 ,730.768
42.235
62.071
809.245
1.584,183
13,756,483
15,960.341
3,380.857
4,693,285
1.177,487
1 1 ,039,683
828,922
217,913
590,898
6,877.808
1.543
38,994
164,646
1,037,209
21,998,366
51,530,709
5,415,972,847
38,186.186
676,460,336
85,576.463
459.457.374
85.576,453
446.400.450
11,081,634
14,056,924
111,924,583
4,357,840,879
245,592,958
650,347,285
100,801,271
3,780,838,200
100,793,439
813,227,104
47.690
341.757
853,433
5,014,549
100,797,716
813,568,861
6,128,155
2,660,573
180,473
35,689
24,810,781
15.143,468
4,652,596
3,376,647
40,668
83,046
3,687,149
7,883,438
4,136,505
2.254.531
50.393
81.977
986,313
2,230,965
14.029.509
16,689,650
3,491,539
6,755,071
1,264,007
11,928,242
805.367
236.115
610.609
7.247.919
5,782
77,574
198,438
1,313,318
22,659.973
56,698.800
5.855.467.909
40.244.305
741.376.847
85.755,366
463.960.491
85,755,365
449,596,182
1 1 ,200,024
14,254,309
113,863,898
4.730,367,365
248,557,119
669,241,317
102,845,571
4,136,119,714
102,831,402
906,345,754
36,960
466,001
1,018,063
6,477,697
102,834,362
906,811,755
6,182,193
2,675.147
181,813
33,629
25,016,019
19,398.625
6,435.654
4,772,443
47,349
103,015
3,505,032
7,477,074
4.477.986
2,639.472
65.415
120.330
956.586
2.137.803
14,300,140
17,392,957
3,564,624
7,569.198
1.287.706
12.475.395
853,436
286,507
656,724
7,460,164
4.411
42.400
170,106
1,008,208
23,197,425
58,609,518
6,365,376,548
42,534,320
822,350,510
85,670,504
470,820,881
85,670,504
456,084,883
11,330,554
14,735,998
116,391,403
5,157,822,794
252,332.427
690.109.474
105.259.292
4.544.242.424
105,254.144
1.008.525.180
23.487
126.524
1.304.198
9.600.840
105,277,966
1.018.218,948
6,368,101
2.793,860
155,796
32,608
26,404,521
19,589,359
6,815,316
4.851,178
42,681
91,866
-4.9
Amount
Student loan Interest deduction
-5.2
8.3
17.1
Medical savings account deduction
29.8
46.8
Moving expenses
-3.0
-4.2
One-fialf of self-employment tax
1.9
4.2
Self-employed fiealth insurance
2.1
12.1
Keogfi retirement plan
1.9
4.6
Penalty on early withdrawal of savings
7.2
21.3
Alimony paid adjustment
7.6
2.9
Foreign housing deductions
-23.7
-45.3
Uiner adjustments
-14.3
-23.2
Total statutory ad|ustments
2.4
3.4
Adjusted gross income or loss (AGI)
Amount
Total itemized deductions
8.7
5.7
10.9
Total standard deduction
-0.1
1.5
Basic standard deduction
-0.1
1.4
Additional standard deduction
1.2
3.3
AGI less deductions
2.2
9.0
Number of exemptions
1.5
3.1
Taxable income
Number of returns
2.3
Amount
Tax from table, rate schedules, etc.
Number of returns
9.9
2.4
Amount
11.3
Additional taxes
-36.5
-72.8
Alternative minimum tax
28.1
48.2
Income tax before credits
2.4
Amount
12.3
Child care credit
3.0
Amount
Credit for elderly or disabled
4.4
-14.3
-3.0
Child tax credit
1.5
1.5
Education credits
5.9
1.6
AQopiion creoit
Number of returns
-9.9
Amount
-10.8
Footnotes at end of table
Individual Returns 2000
Table A--Selected Income and Tax Items for Selected Years, 1996-2000, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Current dollars
Percent change,
1999 to 2000
Foreign tax credit
Number of returns
Amount ^.
General business credit
Number of returns
Amour^t
Prior year minimum tax credit
Number of returns
Amount
Total credits '
Number of returns
Amount
Income tax less credits'
Number of returns
Amount
Self -employment tax
Number of returns
Amount
Recapture taxes
Number of returns
Amount
Social security. Medicare tax on tip income
not reported
Number of returns
Amount
Tax on qualified retirement plans
Number of returns
Amount
Advanced earned income credit payments
Number of returns
Amount
Household employment taxes
Number of returns
Amount
Total tax liability'
Number of returns
Amount
Income lax withheld
Number of returns
Amount
Estimated tax payments
Number of returns
Amount
Earned income credit'
Number of returns
Amount
Additional child lax credit
Number of returns
Amount
Payment with an extension request
Number of returns
Amount
Excess social security tax withheld
Number of returns
Amount
Other payments:
Forni 2439
Number of returns
Amount
Fomi4136
Number of returns
Amount
Total payments '
Number of returns
Amount
Overpayment, total
Number of returns
Amount
Overpayment refunded
Number of returns
Amount- ,
Refund credited to next year
Number of returns
Amount
Tax due at lime of filing
Number of returns
Amount
Tax penalty
Number of returns
Amount
(1)
(2)
(3)
(4)
(5)
2,105.799
3.538,835
297,511
742,891
117,414
669.545
8,583,103
7,740,814
96,051,501
658,983,353
13.217,169
28.094.894
12,207
70.167
286.946
32.100
3.434.814
2.189,148
192,014
91,737
304,957
665,124
99,665,343
693,027,778
104,213,605
533.284,434
12,333,764
141,571,020
19,463,836
28.825,258
N/A
N/A
1,422,648
32,447,235
1,178,757
1,313,451
87,976
60.178
513,815
108,650
112,926,241
737,610,226
86,492,206
128.964,442
83,668,927
111,680,967
3,862,330
17,283,475
30,601,619
85,337,201
5,530,812
955,207
2,334,015
4,073,461
306,254
826,320
118,571
681,282
8,712,146
8,410,868
98,794,570
731,071,161
13,515,150
29.738,153
26,922
133,018
267,055
27,826
3,415,245
2.335,845
239,664
122,398
310,367
763,897
102,359,516
768,290,921
106,483,908
582,124,212
12,766.410
162.584.233
19.391,179
30,388,582
N/A
N/A
1,597,435
38,918,434
1,267,562
1,399,705
68,097
55,227
445.633
101,328
115,138,784
815,571,720
88,311,237
140,110,378
85,381,040
119,706.937
4.109,501
20,403,441
31.198,382
93.909,641
5,920,839
1.080,062
2,995,294
4,677,022
272,197
732,487
108,583
818,389
32,114,860
27,823,908
96,581,077
785,744.954
13.757,431
31,914.256
22.300
238.980
245.028
26.264
3.786.186
2.699.419
217.555
105,877
284,706
752,307
100,813,446
826,621 ,050
109,144,689
636,248,491
13,072,121
177,750,952
19,704,707
31,591,789
754,363
508,972
1,540,573
45,640,225
1,303,642
1,523,584
41,688
46,076
446,489
108,376
117,835,317
893,418,466
93,434.624
167.987.055
90,233,356
144,445.788
4.567.379
23,541,268
28.429,856
102.151.442
5,019,736
961,802
3.266,544
4,941,010
287,658
783,920
166,010
996,461
34,813,611
33,974,279
97,752,068
872,837,476
14,029,609
33,372,365
12,243
215,699
254,489
29,477
4,076,050
3,074,825
171,629
94,004
286,175
759,438
102,194,476
916,992,618
111,193,931
695,526,980
13,159,356
195,915,946
19,260,339
31,903.081
985,579
812,404
1,510,206
53,984,319
1,377,613
1,712,649
37,879
151,723
426,878
95.029
119,809,259
981,100,157
94.827,237
182,049,186
91,600,741
155,513,635
4,514,663
26,535,551
29,200,902
119,091,512
5,285,114
1,149,865
3,935,699
5,990,360
275,115
764,253
199,554
1,287,661
36,028,685
35,753,513
100,163,625
982,465,335
14,300,140
34.778,824
14,144
298,862
255,007
35,753
4,334,527
3,414.692
174,967
72.958
259,905
795,638
104,685,747
1.022,172,309
113,733,442
753.901,388
13,326,559
221,621,893
19,277,225
32,296,350
1,104,143
977,641
1,610,937
63,395,711
1,640,582
2,184,849
50,698
399,047
395.555
90.578
122,243,874
1.084,868,447
95.921.082
196.198.780
93.000.030
167.577.365
4.255.215
28.521,415
30,624,423
134,944,362
5,813,525
1,441,719
(5)
20.5
21.2
•4.4
-2.S
20.2
29.2
3.5
5.2
2.5
12.6
1.9
4.2
15.5
38.6
4.1
21.3
6.3
11.1
1.9
-22.4
-9.2
4.8
2.4
11.5
2.3
9.8
1.2
12.5
0.1
1.2
12.0
20.3
6.7
17.4
19.1
27.6
33.8
163.0
-7.3
-4.7
2.0
10.6
1,2
7.8
1.5
7.8
■5.7
7.9
4.9
13.3
10.0
25.4
Footnotes at end of table
Introduction and Changes in Law
Table A-Selected Income and Tax Items for Selected Years, 1996-2000, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Constant 1990 dollars '
Item
1996
1997
1998
1999
2000
Percent change,
1999 to 2000
(7)
(8)
(9)
(10)
(11)
(12)
120.351.208
66.264.999
4.905.975
24.579.173
7.083.225
21.196.154
6.964,704
8,310,882
102,748,874
2,814,059,521
67,159,338
138,060,470
5,000,839
40.180.555
27.709.581
86,879,155
18,352,565
10,525,019
415,593
3,826,768
15,735,827
147,419.963
16.636.286
204.967,293
5,428,435
4,880,153
1,822,035
-1,903,745
6,456,820
58,338,720
5,831,146
37,948,953
20,675,450
287,422.589
19.272.307
198.989.009
14,371,185
145.883,523
2,188,025
-5,926,554
7,995,015
16,105,687
10,951,473
108,899,294
7,365,955
44,335,975
279,004
9,985,482
503,913
41,457,552
4,698,360
13,950,900
120,289,122
3,815,517,854
122,421,991
68,781,991
6,972,994
24,780,075
8,475,296
21,154,555
8.839,265
7,705.268
104,404,985
2.942,930,339
57,300,571
139,821,044
4,925,914
39,916,059
29,507,639
98,121.687
19.218.388
11.477.485
413,109
4,043,879
16,937,575
152.069,394
24.240.112
289.970.087
N/A
N/A
1.744,602
-1,189,252
6,761,089
54,340,126
6,214,044
44,935,905
20,948,184
311,837,118
19.496,575
211.491.247
14.480.636
151,908,136
2,160.954
-5,576.094
7,124,100
14,031,028
11,351,510
113.972,825
8,307,938
50,128,411
297.534
10,724,901
568.443
41,810,705
4,737,237
15,541,642
122,332.599
4.085,427.252
124.770.662
71.152.837
9.450.121
25.987.822
10.285.487
20.830.173
9.150.954
6.789.831
106.535.253
3.093.909.297
67.231.792
142.211.828
4.778.374
40.050.530
30.423,274
94,481,652
19,544,265
11,728,743
437,410
4,081.438
17.104.785
161.403.500
25.690.397
355,728,739
N/A
N/A
1,719,937
-1,256,537
8,530,379
106,345.650
7.774.091
59.086.417
22.211.348
352.090.419
20.473,407
223,803,986
14,647,697
174,847,624
2,091,845
-6.326,777
7.082,562
13,408,827
12,135.792
123.557.281
8.941.171
54.786.842
308.284
10,730,402
539,802
38.515,051
5.088,222
17.188,230
124,552,387
4,360,050,682
127,075,145
74,165,814
13,173,514
26,961,302
12,462,963
20,752,420
9,858,843
5,195,509
108,183,782
3,241,155,654
57,218.877
137.784.499
4.801,877
41,185,572
32,226,492
103,894,527
20,811,334
14,098,984
418.989
4.278.821
17.312.125
163.462,013
21,493,841
416,310,538
6,206,662
9,382,102
1,732,925
-1,342.973
8,751,378
98,287,313
8,129,376
58,345,813
23,180,716
398,617,157
21.343,645
238,675,070
14,536,311
193,405,020
2,046,308
-4,895,405
6,775,723
13,749,631
12,487,903
128,025,485
9,459,189
58,885,471
314.486
11.087.485
578.583
38.929.114
5.160.532
17.944.925
126.840.986
4.636.993.498
129.373.500
78.846.102
16.018.213
28.826.589
13.889.642
21.700.809
10,170,740
NA
110,168,714
3,381,007,161
58,045,458
151,230,402
4,558,345
40,934,556
34,140,604
111,523,277
20,921,057
13,892,135
442.335
4,698.250
17.600.010
152.255,053
22,875,450
466,418,522
6,545,305
11,989,999
1,700,051
-697,370
9,381,311
104,949,807
8,732,291
75,088,488
23,793.404
418.823.723
21.755.211
247.213.734
14.332.632
191.263,583
2.051,784
-6,854,460
6,478,292
12,832,553
13,527,723
141,558,181
10,608,572
68,257,983
358,391
11,562,725
527,417
35,491,853
5,815,404
19,248,982
129,148,570
4,874,041,052
1.8
6.3
21.6
6.9
11.4
4.6
3.2
NA
Salaries & wages
1.8
4.3
Taxable interest received
1.2
9.8
Tax-exempt interest
-3.0
-0.6
Dividends in AGI
5.9
7.3
State income tax refund
0.5
Amount
Alimony received
-1.5
5.6
9.8
Business or profession net income, less loss
Number of returns
1.7
-0.7
Net capital gain In AGI less loss
Number of returns
6.4
12.0
Capital gain distributions reported on Form 1040
7.1
Amount
27.8
Sales of property other than capital assets, net
gain less loss
Number of returns. ....'
-1.9
48.1
Total IRA distributions
Number of returns
7.2
6.8
Taxable IRA distributions in AGI
Number of returns
7.4
Amount
9.9
Total pensions & annuities
Number of returns i.. .
2.6
Amount
5.1
Taxable pensions & annuities in AGI
2.0
3.6
Rents, royalties, partnerships, estates,
trusts, etc.
Number of returns
-1.4
Amount
-1.1
Farm net income less loss
Number of returns
0.8
Amount
-W.O
Unemployment compensation in AGI
Number of returns
-4.4
-6.7
Social security t)enefits (received)
Number of returns
9.1
Amount
10.6
Taxable social security benefits in AGI
12.2
Amount ... ....
15.9
Number of returns
14.0
Amount
4.3
Net operating loss '
Number of returns
-8.8
-6.3
Other income, net gain less loss '
12.7
Amount . . . . ..
7.3
Total income, net gain less loss
1.8
Amount
5,1
Footnotes at end of table
Individual Returns 2000
Table A-Selected Income and Tax Items for Selected Years, 1996-2000, In Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Constant 1990 dollars'
Item
1996
1997
1998
1999
2000
Percent change,
1999 to 2000
(7)
(8)
(9)
(10)
(11)
(12)
Total taxpayer IRA adjustment
4.374.281
7.189,612
N/A
N/A
N/A
N/A
830,721
1.681,562
13,204.164
11.703.457
3.147.032
2.321.152
1.079.413
7.482.818
708.631
139.607
597.157
4.723.474
4.055
62.549
120.561
515.142
18.424.901
35.539.111
3.890.201.108
35.414.589
477,117,744
83,996,917
355,085,811
83,996.917
344,007,486
11,042,761
11,078,325
107,919,330
3,013,229,889
238,626,393
499,050,564
96,576,755
2,574,722,824
96,513,834
555.479,582
36,237
123,892
477.898
2.343,955
96,522,237
555,603.473
5.974.146
2.109.486
168.012
26.530
N/A
N/A
N/A
N/A
N/A
N/A
4.068,958
7.054.311
N/A
N/A
16.912
18.285
780.813
1,504,542
13.513,228
12,107,787
3.284.842
3.151.337
1.189,981
8.336.827
918,302
190,747
623.646
5.139.621
654
13.323
118.629
719,930
18.785,760
38,236,710
4.141.624.988
36.624.595
505.545.743
84.844.302
359,687,235
84,844,302
348,829,581
11,136,379
10,857,654
110,720,898
3,244,406,268
241,279,259
511,258,184
99,314,519
2,792,434,173
99.217,292
601,644,159
59,250
539,904
618,072
3,261,483
99,225,503
602,184,063
5,795,530
2,006,519
190,343
33,616
N/A
N/A
N/A
N/A
30,721
47.656
3.868.017
6.529.866
3.763.742
1.380.198
42.235
49,498
809.246
1.343.049
13.756,483
12.727,545
3.380.867
3,742,652
1.177,487
8,803,575
828,922
173,774
590,898
5.484,695
1,543
31,096
164,646
827,120
21,998,366
41,093,069
4.318,957,613
38.186,186
539,442,054
85.576.463
366.393.440
85.576.463
355.183.772
11.081.634
11.209.668
111.924,583
3,475,152,216
245.592.958
518,618,250
100,801,271
3.015,022,488
100.793.439
648.506,463
47,690
272.533
853,433
3,998.843
100,797.716
648.778.996
6.128.155
2,121.669
180,473
28,460
24.810.781
12.076.131
4.652.596
2.692.701
40,668
66,225
3,687,149
6.183.089
4.136.505
1.768.260
50.393
64.296
986.313
1.749.776
14.029.609
13.089,922
3.491.539
5.298.095
1.264,007
9,355,484
805.367
185.188
610.609
5.684,642
5,782
60,842
198,438
1,030,053
22,659,973
44,469,647
4.592,523,850
40,244,305
581,472,037
85.755.366
363.890.581
85,755.366
352.702.888
11.200.024
11,187,693
113,863,898
3,710,092,052
248,657.119
524,895,151
102,845,571
3,244,015,462
102,831,402
710,859,415
36,960
365.491
1,018,063
5,080,547
102,834,362
711,224,906
6,182,193
2,098,155
181,813
26,376
26,016,019
15.214,608
6.436,654
3,743,093
47,349
80,797
3,505,032
5,673.046
4,477.986
2,002.634
65,415
91.297
956.586
1.622.005
14,300.140
13.196,485
3.564.624
5.742.942
1.287,706
9.465,399
863,436
217,380
656.724
5.660.215
4.411
32.170
170.106
764.953
23.197.425
44.468.527
4.829.572,571
42.534.320
623.945,759
85,670,504
357,223,734
85,670,504
346,043,159
11,330,554
11,180,575
116,391,403
3,913,370,860
252,332,427
523,603,546
105.259.292
3.447.831,885
105,254,144
765,270,243
23,487
95,997
1,304,198
7,284,401
105,277,966
772.548,519
6,368,101
2,119,772
155.796
24.741
26.404.521
14,938,816
6,815,316
3,680,712
42,681
69,701
-4.9
Amount -
Student loan interest deduction
Number of returns
Amount
Medical savings account deduction
Number of returns
Amount
Moving expenses
-8.2
8.3
13.3
29.8
42.0
-3.0
Amount
One-half of self-employment tax
-7.3
1.9
Amount
Self-employed health insurance
0.8
2.1
8.4
Keogh retirement plan
Number of returns
1.9
1.2
Penalty on early withdrawal of savings
7.2
17.4
Alimony paid adjustment
Number of returns
7.6
-0.4
Foreign housing deductions
-23.7
Amount
-47.1
utner adjustments
Number of returns
-14.3
Amount
-25.7
Total statutory adjustments
2.4
Amount
Adjusted gross income or loss {AGI)
Total itemized deductions
-0.0
5.2
5.7
Amount
7.3
Total standard deduction
Number of returns
-0.1
Amount
-1.8
Basic standard deduction
Number of returns
-0.1
Amount
-1.9
Additional standard deduction
Number of returns
1.2
-0.1
AGI less deductions
2.2
Amount ,
S.5
Number of exemptions
Exemption amount .
1.5
■0.2
Number of returns
Amount
2.3
6.3
Tax from table, rate schedules, etc.
2.4
Amount . -
7.7
Additional taxes
Number of returns
-36.S
Amount
-73.7
Alternative minimum tax
Number of returns.. . .
28.1
Amount
43.4
2.4
Amount
8.6
Child care credit
Number of returns
3.0
Amount
Credit for elderly or disabled
1.0
-14.3
Amount
-6.2
Child tax credit
1.S
-1.8
Education credits
5.9
Amount
Aooption credit
Number of returns
Amount
-1.7
-9.9
-13,7
Footnotes at end of table
Introduction and Changes in Law
Table A-Selected Income and Tax Items for Selected Years, 1996-2000, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Constant 1990 dollars'
Item
1996
1997
1998
1999
2000
Percent change.
1999 to 2000
(7)
(8)
(9)
(10)
(11)
(12)
Foreign tax credit
2,105,799
2,949,029
297.511
619.076
117,414
557,954
8.583,103
6.450.678
96.051.501
549.152,794
13,217,169
23,412,412
12,207
58,473
286,946
26,750
3,434,814
1,824,290
192,014
76.448
304,957
554,270
99,665,343
577,523,148
104,213.605
444.403.695
12.333.764
117,975.850
19,463,836
24,021,048
N/A
N/A
1.422,648
27.039,363
1.178.757
1.094,543
87.976
50.148
513.815
90.542
112.926,241
614,675.188
86,492,206
107,470,368
83,668,927
93,067,473
3,852,330
14,402,896
30,601,619
71,114,334
5.530.812
796,006
2,334,015
3,317,151
306,254
672,899
118,571
554,790
8,712,146
6,849,241
98.794,570
595,334,822
13,515,150
24,216,737
26.922
108,321
267.055
22,660
3,415,245
1,902,154
239,664
99,673
310,367
622,066
102.359.516
625,644,072
106,483,908
474,042.518
12,766.410
132,397.584
19.391,179
24,746,402
N/A
N/A
1.597,435
31,692,536
1,267.562
1,139,825
68,097
44,973
445,633
82,515
115.138,784
664,146,352
88,311.237
114.096.399
85,381,040
97,481.219
4,109,601
16,615,180
31,198,382
76,473,649
5,920.839
879,529
2,995,294
3,729,683
272.197
584,120
108,583
652,623
32,114.860
22.188.124
96.581.077
626,590.872
13,757,431
25,449.965
22.300
190.574
245.028
20.944
3.786.186
2.152.647
217,555
84,431
284.706
599,926
100,813.446
659.187.440
109.144.689
507,375.192
13,072,121
141,747,171
19,704,707
25,192.814
754,363
405.879
1.540,573
36,395,714
1,303,642
1,214,979
41,688
36.743
446.489
85.424
117.835.317
712,454.917
93.434.624
133.960,969
90.233.356
115.188,029
4,567,379
18,772,941
28,429,856
81,460,480
5,019,736
766,987
3,266,544
3,875,302
287,658
614,839
166,010
781.538
34.813.611
26.646.493
97,752.068
684,578,413
14,029.609
26.174.404
12.243
169.176
254,489
23,119
4,076,050
2,411,627
171,629
73.729
286.175
595.638
102.194.476
719,209.896
111.193.931
545.511,357
13,169,356
154,443.879
19.260.339
25.022.024
985.579
637.180
1.510.206
42.340,642
1,377,613
1,343,254
37.879
118.998
426.878
74.533
119,809.259
769.490.319
94.827.237
142.783.675
91.600.741
121.971.478
4.514,663
20,812,197
29.200,902
93,405,107
5,285.114
901,855
3,935,699
4,545,038
275,115
579,858
199,554
976,981
36,028.685
27.127,172
100,163,625
745.421,347
14.300,140
26,387,575
14,144
226,754
265,007
27,127
y
4,334,527
2,590,813
174.967
55.355
259.906
603,671
104,685.747
775,548,034
113,733,442
579,591,341
13.326,669
168.150.146
19.277.225
24,504,059
1,104,143
741,761
1,610,937
48,100,691
1,640,582
1.657.700
50.698
302.767
395.555
68.724
122,243,874
823,117,183
95,921,082
148,860,986
93,000,030
127,145,193
4,255,215
21,715,793
30,624,423
102,385,707
5,813,525
1,093,869
20.5
17.3
General business credit
-4.4
-5.7
Prior year minimum tax credit
20.2
25.0
Total credits '
3.5
Amount
Income tax less credits'
1.8
2.5
8.9
Self-employment tax
1.9
0.8
Recapture taxes
15.5
34.0
Social security. Medicare tax on tip income
not reponed
4.1
17.3
Tax on qualified retirement plans
Number of returns
6.3
7.4
Advanced earned income credit payments
Number of returns . .
1.9
-24.9
Housetiold employment taxes
-9.2
1.3
Total tax liability*
Number of returns
2.4
7.8
Income lax withtield
2.3
Amount . ,
6.2
Estimated tax payments
1.2
Amount
8.9
Earned income credit'
Number of returns
0.1
-2.1
Additional child tax credit
12.0
Amount ,
16.4
Payment with an extension request
Number of returns
6.7
13.6
Excess social security tax withheld
Number of returns ..
19.1
Amount
Other payments.
Form 2439
Number of returns ....
23.4
33.8
154.4
Form 4136
-7.3
Amount ...
-7.8
Total payments '
Number of returns .
2.0
7.0
Overpayment, total
1.2
Amount
Overpayment refunded
4.3
1.5
Amount
Refund credited to next year
4.2
-5.7
4.3
Tax due at lime of filing
Number of returns
4.9
9.6
Tax penalty
10.0
Amount
21.3
' All items correspotid to the Form 1040 line items Therefore, some may differ from tfie SOI items sfiown in the Basic Tables in Section 3 N/A = Not applicable
* Line 21 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss (Z) Less than 05 percent
* Total credits includes the values for mortgage interest tax credit and "other credits" not tabulated here
■ Total tax liability includes the values for "other taxes" not tabulated here
= Inflation-adjusted data were calculated using the consumer price index in the "'Economic Report of the President," 2000 (Bureau of Labor Statistics), Table B-59, based on 1990=100
when 1990 CPI-U = 130 7; 2000 CPI-U = 172,2: 1999 CPI-U = 166.6: 1998 CPI-U = 163.9; 1997 CPI-U = 160.5; 1996 CPI-U = 156.9
Individual Returns 2000
Figure 1 -General Filing Requirements
Marital Status
Filing Status
Age
Gross Income
Single (including divorced and
legally separated)
Single
under 65
65 or older
$7,200
$8,300
Head of household
under 65
65 or older
$9,250
$10,350
Married with a child and living
apart from spouse during the last
six months of 2000
Head of household
under 65
65 or older
$9,250
$10,350
Married and living with spouse at
the end of 2000 (or on the date
spouse died)
Married, joint return
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$12,950
$13,800
$14,650
Married, separate return
any age
$2,800
Married, not living with spouse at
the end of 2000 (or on the date
spouse died)
Married, joint or separate return
any age
$2,800
Widowed in 1998 or 1999 and not
remarried in 2000
Single
under 65
65 or older
$7,200
$8,300
Head of household
under 65
65 or older
$9,250
$10,350
Qualifying widow(er) with
dependent child
under 65
65 or older
$10,150
$11,000
Requirements for Filing
The filing requirements for Tax Year 2000
were based on gross income, marital status, age,
and, to a lesser extent, dependency and blindness.
Gross income included all income received in the
form of money, property, and services that was
not expressly exempt from tax. Generally, a
citizen or resident of the United States was
required to file a tax return if gross income for
the year was at least as much as the amount
shown for the appropriate filing status in Figure
1 . Figure 2 shows the filing requirements for
taxpayers who could be claimed as a dependent
by another person (such as a parent)
In addition to the general filing requirements,
an individual was obligated to file a return for
Tax Year 2000 if he or she:
1. was liable for any of the following taxes:
• social security or Medicare tax on unre-
ported tip income;
• uncollected social security. Medicare, or
railroad retirement tax on reported tip
income or group-term life insurance;
• alternative minimum tax;
• tax on an individual retirement
arrangement (IRA) or a qualified retirement
plan;
• tax from the recapture of investment
credit or low-income housing credit;
• tax from medical savings accounts (MSA);
Introduction and Changes in Law
Figure 2. -Filing Requirements for Children and Other Dependents
If someone (such as a parent) can claim the Individual as a dependent, and any of the four conditions listed below applies, he
or she must file a return.
In this chart unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income
includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of unearned and earned income.
Caution: If an individual's gross income was $2,800 or more, he or she generally could not be claimed as a dependent unless
the individual was under age 19 or under age 24 and a full-time student.
1. Single dependents under 65 must file a return if-
• Earned income was more than $4,400, or
• Unearned income was over $700, or
• Gross income was more than the larger of (a) $700 or (b) earned income (up to $4,150) plus $250.
2. Single dependents 65 or older or blind must file a return if-
• Earned income was more than $5,500 ($6,600 if 65 or older and blind), or
• Unearned income was more than $1 ,800 ($2,900 if 65 or older and blind), or
• Gross income was more than the total of earned income (up to $4,150) plus $250 or $700, whichever is larger;
plus $1,100 ($2,200 if 65 or older and blind).
3. Married dependents under 65 must file a return if-
• Gross income was at least $5 and spouse files a separate return on Form 1040 and itemizes deductions.
• Earned income was more than $3,675, or
• Unearned income was over $700, or
• Gross income was more than the larger of $700 or earned income (up to $3,425) plus $250.
4. Married dependents 65 or older or blind must file a return If-
• Earned income was more than $4,525 ($5,375 if 65 or older and blind), or
• Unearned was more than $1 ,550 ($2,400 if 65 or older and blind), or
• Gross income was more than the total of earned income (up to $3,425) plus $250 or $700, whichever is larger,
plus $850 ($1 ,700 if 65 or older and blind).
• Gross income was at least $5 and spouse files a separate return on Form 1040 and itemizes deductions.
2. received any advanced earned income
credit (AEIC) payments.
3. had net earnings from self-employment of
at least $400; or
4. had wages of $108.28 or more from a
church or qualified church-controlled
organization that was exempt from
employer social security and Medicare
taxes.
Data shown in this report include individuals
who were not required to file tax returns, but did
so for any of a number of reasons. For example,
an individual might have filed a return to obtain a
refund of tax withheld, or take advantage of the
earned income credit.
10
Individual Returns 2000
Changes in Law or Administrative
Procedures
Major changes in effect for Tax Year 2000
which influenced the Statistics of Income data
are listed below. Section 4, Explanation of
Terms, provides more detailed explanations and
definitions of the terms used in this report.
Alternative Minimum Tax
Beginning in 2000, The Tax Relief Extension
Act of 1999 allowed individuals to apply
personal nonrefundable credits in their full
amount against both their regular tax and
minimum tax.
Earned Income Credit
The income eligibility level and amount of
the earned income credit (EIC) for 2000 were
adjusted for inflation. If a taxpayer's "earned
income" and modified adjusted gross income for
2000 were both less than $27,413 and the
taxpayer had one qualifying child living with
them, the credit could be as much as $2,353. If
the taxpayer had two or more qualifying children
living with them and earned less than $31,152
the credit could be as much as $3,888. For
taxpayers with no qualifying children and earning
less than $10,380, the credit could be as much as
$353.
Taxpayers with investment income totaling
more than $2,400 were not eligible to receive the
EIC.
Exemption Amount
Indexing for inflation allowed a taxpayer to
claim a $2,800 deduction for each exemption to
which he or she was entitled for 2000, an
increase over the $2,750 allowed for 1999. The
AGI threshold for the limitation of exemption
amounts was also indexed for inflation,
increasing from $126,600 to $128,950 for single
filers; $189,950 to $193,400 for married persons
filing jointly and surviving spouses; $158,300 to
$161,150 for heads of household; and $94,975 to
$96,700 for married persons filing separately.
The phaseout of the deduction for exemptions
was completed at AGI levels above $25 1 ,450 for
single filers; $315,900 for married persons filing
jointly and surviving spouses; $283,650 for
heads of household; and $157,950 for married
persons filing separately. Above these levels, no
deduction for exemptions was allowed.
Foreign Earned Income Exclusion
For 2000, the amount of foreign earned
income that could have been excluded from
income increased from $74,000 to $76,000.
Itemized Deductions
If a taxpayer's AGI was greater than
$128,950 ($64,475 if married filing separately),
his or her itemized deductions may have been
limited; the threshold was increased from
$126,600 ($63,300) for 1999, as a result of
inflation indexing. The limitation did not apply
to deductions for medical and dental expenses,
investment interest expenses, casualty or theft
losses, and gambling losses; all other deductions
were subject to the limitation. To arrive at
allowable itemized deductions, total itemized
deductions were reduced by the smaller of: (a) 80
percent of the non-exempt deductions, or (b) 3
percent of the amount of AGI in excess of the
limitation threshold.
Self-employment Tax
The ceiling on taxable "self-employment
income" was raised for 2000, to $76,200 for the
social security portion (12.4 percent) of the self-
employment tax. The limit was $72,600 for
1999.
Standard Deduction
The standard deduction increased for 2000 as
a resuU of inflation indexing. For single filers,
the standard deduction rose from $4,300 to
$4,400; for married persons filing jointly or
surviving spouses, from $7,200 to $7,350; for
married persons filing separately, from $3,600 to
$3,675; and for heads of household, from $6,350
to $6,450. The amount of standard deduction for
a dependent was the greater of $700 or the
Introduction and Changes in Law
11
dependent's earned income plus $250 (but not
more than the regular standard deduction
amount). Taxpayers who were age 65 or over or
blind could claim an additional standard
deduction amount of $850 or $1,100 depending
on marital status.
Student Loan Interest Deduction
For 2000, the deduction allowed for eligible
taxpayers for interest paid on qualified higher
education loans increased to $2,000 from $1,500
for 1999. These loans must have gone towards
qualified expenses of either the taxpayer, the
taxpayer's spouse, or any dependent of the
taxpayer at the time the debt was incurred. The
education interest deduction was phased out
began with a modified AGI of $40,000 - $55,000
($60,000 - $75,000, joint returns).
The 1979 Income Concept
A Retrospective Income Definition
In order to analyze changes in income and
taxes over a period of years, a consistent
definition of income must be used. The income
concept available from Federal income tax
returns, AGI, was designed to facilitate tax
administration, and its definition has changed
over time to reflect modifications to the Internal
Revenue Code. Tax laws of the 1980's (the
Economic Recovery Tax Act of 1981, the Tax
Equity and Fiscal Responsibility Act of 1982, the
Tax Reform Act of 1984, and the Tax Reform
Act of 1 986) made significant changes to the
components of AGI, which made it more difficult
to use AGI for accurate comparisons of income
firom year to year. For this reason, it was decided
to develop an income definition that would be
consistent over several years, and would allow
comparisons both before and after the major tax
legislation of the 1980's.
The result was a retrospective income
definition known as the 1 979 Income Concept,
reflecting a base period from 1979 through 1986.
It was calculated using only data available from
individual income tax returns. By using the same
income items in the calculation each year, its
definition was consistent throughout the base
years. In addition, this retrospective income
definition could be used in future years to
compare income by continuing to include the
same components that were common to all years.
The calculation of the 1979 Income Concept
is shown in Figure 3. Several items partially
excluded from AGI for the base years were fially
included in this new income measure, the
largest of which was capital gains. The fijU
amount of all capital gains, as well as all
dividends and unemployment compensation, was
included in the income calculation. Total
pensions, annuities, IRA distributions, and roll-
overs were added, including the non-taxable
portions that were excluded fi-om AGI. Social
security benefits were omitted because they were
not reported on tax returns until 1984. Also, any
depreciation in excess of straight-line
depreciation, which was subtracted in computing
AGI, was added back.
12
Individual Returns 2000
Figure 3.-Calculation of the 1979
Income Concept for 2000
1979 Total Income Concept=
Incxjmeorljoss:
Salaries and vvages'
Interest'
Dvidends'
Taxabe refrnds '
fibrrory received ^
Capital gains reported on SchedJe D
mnus alloAede losses '
Oher gains and losses (Form 4797) '
Business net inconre or loss ■"
Farm net income a loss '
Rent net incorre a loss '
Royalty n^ InconB a loss '
PETtnership net income or loss '
S Corporation n^ income a loss ■"
Farm rertal net income or loss ■'
Estate or trust n^ income a loss '
Unenrployn^nt ocrrpensation '
Depreciation in excess of straight-line
depredation^
Total pension income ^^
4
Other net inoorre or loss
Net operating loss'
Deductions:
Dsallc^Aed passive losses (Form 8582)
IVtwng expenses '
Alimony paid'
Unreintursed txjsiness expenses «
IrdLtJed In at^usted gross inocme (less drfat) (A3) for Tax Year 20OO
' /sdJLStmert to add back excess depneaaton (aioeierated ever straghl-line
depnedcton) deducted In ttie oouse of a trade a buElness and Induded in
net Inoonne (less) amourts shewn abcve
' Includes taxabe and tax-exenpt pension ard netirEment dstritxilions,
Indudng IRAdslntXJtions,
* Indudes an at^ustmert to add back amouits reported (or tfe
foragrvearred inoorre eaduBica"
^ (>« fUly induded in AS for Tax Year 2000
^ Not included in A3 fa Tax Year 20OO
Deductions that could be subtracted in the
calculation of the 1979 Income Concept were
limited to employee business expenses, alimony
paid, and moving expenses. These same items
were also subtracted in computing AGI until
1 987 when unreimbursed business expenses and
moving expenses were changed from
adjustments to itemized deductions. Starting in
1994, moving expenses were once more made an
adjustment to income. The amounts reported for
employee business expenses by taxpayers who
itemized deductions were subtracted in the
calculation of the 1979 Income Concept.
Taxpayers who did not itemize deductions,
however, could not claim this expense (as well
Introduction and Changes in Law
13
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 2000
[All figures are estimates based on
samples-numbers of returns are in
housands and money amounts are i
1 millions of dollars]
Income
Salaries and wages
Size of
2000 Adjusted Gross Income
1979 Income Concept
2000 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(S)
(7)
(8)
129,373.500
26.750.700
23.772.599
18,361,873
13,547,727
10.412,090
8.161.547
6.307.423
4.958.464
3.609,280
2.636,773
4,122,113
2,024,223
1,177,076
760,036
1.395,603
494,206
245,953
395.131
239,684
6,365,377
71.579
354.845
453,765
470,893
465,603
447,420
408.205
371,124
305,644
249,766
458,394
276,157
189,920
141,870
334,699
169,718
109,339
259.021
81/, 414
129,373,500
26,184,491
23,883,431
18,994,389
14,034,002
10,307,388
8,009,915
6,059,058
4,608,560
3,448.585
2,532,595
4,051,260
2,055,812
1,222,103
799,133
1,531,122
587,917
311,907
473,818
2/8,013
6,541,194
57,683
356,224
469,838
487,473
461,248
439,044
392,327
344,494
292,056
239,940
450,888
281,027
197,365
149,154
368,554
202,072
138,887
320,611
882,308
110,168,714
20,795,607
19,212.563
15,995,062
11.998.151
9,359,328
7,331,952
5,712,975
4,460,463
3,291.304
2.396,422
3.746.965
1.798.541
1,037,095
659,305
1,200013
416,219
206,399
330,405
199,943
4,456,167
111,743
269,085
370,412
383,485
379,533
359,275
324,703
291,654
239,584
196,751
347,496
197,677
130,607
93,856
205,539
94.190
58.127
131,322
271,129
110,168,714
20,567,489
19,321.740
16,188,398
12,261.754
9,257,788
7,284,505
5,527,949
4,253.958
3.161.085
2.335.812
3.706.884
1.840.374
1.080.853
692.952
1.304.985
496.808
260,162
394.631
230,587
4.456,167
107 554
Under $10 000
$10 000 under $20 000
271 539
$20 000 under $30 000
375 882
$30 000 under $40,000
393 730
$40 000 under $50 000
376 376
$50 000 under $60 000
361 107
$60 000 under $70 000
317.988
283 125
$70 000 under $80 000
$80 000 under $90 000
232 673
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200,000
$200 000 under $300 000
188,596
342,705
195,544
130.247
92,632
209 572
$300,000 under $400,000
$400 000 under $500 000
100,950
61 257
$500,000 under $1,000,000
$1,000,000 or more
136,984
277,706
Taxable inte
rest received
Dividends in AGI
Dividends received
Size of
2000 Adjusted
Gross Income
1979 Income Concept
2000 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
68,046,458
8.138,772
8.221,597
7,504,070
7,173,812
6,620,517
5.911,347
4.854,454
4,096,531
3,086,746
2,330,682
3,715.729
1.883,532
1.110,338
717,361
1.338,891
477,591
239,418
388,299
236,770
199,322
9,641
15,178
12,378
12,275
11,018
11,179
9,701
8,524
7,836
6,060
12,710
7,495
5,552
4,070
1 1 ,304
5,833
3,482
10,634
34,452
68,046,458
7,842,704
8,072,536
8,007,358
7,633,414
6,583,636
5,782,679
4,640,244
3,779,768
2,948,983
2,221,663
3,645,599
1,910,195
1,151,258
751,637
1,465,019
569,663
302,206
463,253
274,642
199,322
9,523
14,622
15,780
14,281
12,198
10,476
9,334
7,127
6,803
5,313
11,179
6,625
5,436
4,095
11,203
5,826
3,818
10,881
34,800
34,140,605
4,011,308
3,210,999
2,771,440
2,927,116
2,711,887
2,701,465
2,443,529
2,212,318
1,834,706
1,450,732
2,476,703
1,452,903
896,467
603,91 1
1,177.220
436,770
222,363
368,035
230,732
146,988
4,607
5,860
5,110
5.391
6.288
5.977
5.720
5,652
5,475
4,306
10,032
7,030
5.734
4.070
11,446
7,080
4,642
11,465
31,092
34,140,605
3,880,510
3,115,005
3,031,202
3,150,776
2,762,650
2,593,314
2,300.962
2,024,115
1,707,269
1.368.487
2,443.948
1,457.931
911,017
623.386
1,273,124
516,941
280,840
433.463
265,664
146,988
4 623
Under $10 000
$10 000 under $20 000
5 749
$20 000 under $30,000
6 516
$30,000 under $40,000
6.863
$40 000 under $50 000
6 585
$50 000 under $60 000
5 697
$60 000 under $70 000
5 705
$70 000 under $80 000
4 642
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125,000
4,798
4.617
8,853
$125,000 under $150,000
6,782
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
5,433
3,638
11,408
$300,000 under $400,000
7,026
$400 000 under $500 000
4 675
$500,000 under $1,000,000
$1,000,000 or more
11,802
31,573
Bus
mess or professio
n net income less
OSS
Sales of ca
pital assets
Size of
2000 Adjusted
Gross Income
1979lncor
ne Concept
2000 Adjusted
Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
17,600,010
3,078,002
2.528,299
2.012,724
1.665,423
1.556,958
1.246,225
1,061,897
901 ,426
635,460
474,468
843,144
426,595
262,192
186,148
380,301
127,954
62,207
94,840
55,746
213,865
4,925
16,655
14,860
13,259
12.133
12.056
11.055
10.216
8.356
6,500
17.530
11,415
9,462
7,626
21,626
10,181
5,883
9,814
10,313
17,600,010
2,798,274
2,581.821
2,068,542
1,694,009
1,595,967
1.241.785
1.083.166
853.501
623.569
453.812
851.648
460.423
271.390
195.786
410.756
153.463
79.875
116,336
65,785
213,865
2,310
16,052
13,174
12,557
12,268
10,375
11,948
9,729
9,096
5,410
16,576
12,052
9,041
7,789
22,919
12,316
6.873
11,454
10,926
29,520,765
3,715,804
2,550,056
2,341,364
2,393,299
2,323,151
2,199,201
2,049,906
1,851,027
1,592,835
1,256,865
2,170,509
1.306,542
820.959
569.402
1.133.128
427.239
221.264
367.911
230.292
630,542
10,860
5.243
6.311
6.878
8,330
8.973
8.872
9.649
8.868
9.354
20,137
18.270
15.249
11.633
35.689
24,506
18,301
54,864
347,554
29,520,765
3,620,345
2,463,052
2.532.536
2.629.388
2,349,081
2.118,820
1,944,347
1,717,121
1,447,838
1,172,821
2,150,297
1,296,213
818,960
587.084
1.214,111
495,259
272,637
429,155
261,699
630,542
Under $10,000
11.255
$10 000 under $20 000
5 076
$20,000 under $30 000
6,992
$30,000 under $40,000
8,103
$40 000 under $50 000
9 269
$50,000 under $60,000
8,950
$60,000 under $70,000
9,046
$70 000 under $80 000
8 744
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
9,968
7.843
19.950
16.823
14,309
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $1,000,000 ,,
$1,000,000 or more
11,146
35,425
23.913
18.743
55,427
349,561
Footnotes at end of table
14
Individual Returns 2000
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 2000-Continued
are in millions of dollars]
Renls. royalties, and farm rental net income
ess loss
Partnership and S corporation net income less loss
Size of
2000 Adjusted Gross Income
1979 Income Concept
2000 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
All returns, total
9,620.483
28,166
9,620,483
28.166
6,300,321
212,914
6,300,321
212,914
Under $10,000
823.883
-1,068
772,124
-1,119
478,388
-24,755
475,146
-25,263
$10,000 under $20,000
1,032.235
992
988,870
885
377,735
-326
348,865
-149
$20,000 under $30,000
910.784
220
1,013,915
510
385,650
957
402,416
704
$30,000 under $40,000
878.208
183
908,878
464
383,675
900
390,142
1,011
$40,000 under $50,000
852.472
-8
899,051
411
409,913
1,650
442,314
1,816
$50,000 under $60,000
810.851
319
796,995
374
424,935
3.045
421,967
3,141
$60,000 under $70,000
703.470
600
669,917
609
409.577
3.337
372,892
2,777
$70,000 under $80,000
511,380
221
557,730
118
345.845
2.503
329,512
2,453
$80,000 under $90,000
487,882
611
444,343
487
297.624
2.993
292,063
2,563
$90,000 under $100,000
394,925
548
399,932
451
249,137
2.708
232,038
2,505
$100,000 under $125,000
716,047
1,975
681,281
1,550
513.189
9.336
515,285
8,202
$125,000 under $150,000
393,572
2,002
388,701
2,049
349.157
7.281
345,045
8,255
$150,000 under $175,000
212,245
1,669
208,035
1,741
271.638
6.635
247,994
5,597
$175,000 under $200,000
140,595
1,254
161,684
1,121
195,162
7.192
200,731
5,960
$200,000 under $300,000
278,431
4,314
307,106
4,143
479,578
24.063
494,450
23,425
$300,000 under $400,000
120,579
2,099
135,223
2,178
214.504
15.947
228,148
17,559
$400,000 under $500,000
66,212
1,775
76,574
1,705
125.411
12.985
136,961
13,540
$500,000 under $1.000,000
109,592
3,873
124,836
3,825
228.954
37,918
248,558
38,623
$1,000,000 or more
//,121
6,58/
85,290
5,654
160.248
9/, 545
1/5,591
99,09/
Nondeductible
passive losses
Estate and trust net income less loss
Size of
2000 Adjusted Gross Income
1979 Incor
ne Concept
2000 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
All returns, total
1.263,245
11,915
1,263,245
11,915
595,560
11,006
595,560
11,006
Under $10.000
81,896
1,204
104,718
3,595
52.458
-233
51,616
-232
$10,000 under $20,000
62,220
378
52,948
152
42,688
179
37,928
171
$20,000 under $30,000
52,106
307
56,192
142
40,345
149
45,450
198
$30,000 under $40,000
44,315
389
55,572
232
36,617
335
39,846
366
$40,000 under $50,000 .
50,628
179
51,359
185
32,669
183
42,334
269
$50,000 under $50,000
55,229
162
51,850
145
42,203
255
44,424
240
$60,000 under $70,000
70,563
192
57,909
143
39,715
227
28,895
212
$70,000 under $80,000
42,143
144
42,013
193
29,066
325
23,813
280
$80,000 under $90,000
39,148
121
41,724
189
30,147
257
25,505
323
$90,000 under $100,000
36,937
133
42.513
200
19,530
242
21,822
125
$100,000 under $125,000
93,992
380
82,159
446
48,188
393
54,839
573
$125,000 under $150,000
99,986
784
98,434
585
37,013
547
33,820
304
$150,000 under $175,000
112,322
839
96,959
551
23,044
246
20,627
235
$175,000 under $200,000 , ,,
72,246
546
54,071
385
18,802
382
19,044
407
$200,000 under $300,000
153,072
1,264
153,445
1,053
35,577
787
34,147
783
$300,000 under $400,000
64.674
852
59,317
524
19,355
582
18,651
574
$400,000 under $500.000
32.671
373
34,221
327
10,299
341
12,701
374
$500,000 under $1,000,000
56,157
1,055
61,542
733
20,045
1,438
21,143
1,425
$1,000,000 or more
42,941
2,594
46.299
2,13b
l(',r96
4,3/0
18,844
4,380
Pensions and annuities in AGT
Pensions ar
d annuities'
Total statutor
y adjustments
Size of
2000 Adjusted Gross Income
1979 Incon
ne Concept
2000 Adjusted
Gross income
1979 Incon
ne Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
All returns, total
25,930,094
424.794
10.529
28,127.826
2,008,472
690,334
10,780
23,197,425
3,019.495
58,610
15,192,105
61.727
Under $10.000
2,116,238
2,458
208,301
1,779
$10,000 under $20,000
4,599,140
41,355
4,545,673
40,835
3.174.233
3,644
720,692
3,691
$20,000 under $30,000
3,439,525
41,188
4,033,359
50,871
3.070.595
4,557
1.276,311
5,617
$30,000 under $40,000
2,914,802
40.732
3,344,935
51.864
2,804,473
4,390
1,785,546
6,483
$40,000 under $50,000 ,
2,467,530
36.130
2,503,514
42.589
2,288,554
4,208
1.675.548
5,311
$50,000 under $60,000
2,090,866
34.484
2,141,511
39.710
1,852,955
3,775
1.836.391
5,669
$60,000 under $70,000
1.767,133
31.983
1,761,557
35.386
1,467,531
3,201
1,493.162
5.189
$70,000 under $80,000
1,515,160
31,443
1,372,841
29.553
1,052,275
2,636
1,384.195
4.547
$80,000 under $90,000
1.108,684
24,782
1,120,253
26,323
727,931
2,439
1,080,890
3.441
$90,000 under $100,000
745,814
18,095
855,905
24,963
524,808
1,914
769,829
2,784
$100,000 under $125,000
1,232,983
32,046
1,394,789
42,392
963,809
4,323
1,196,304
4,480
$125,000 under $150,000
635,148
20,580
815,045
32,866
523,596
2,558
559,103
2,693
$150,000 under $175,000
364,589
13,030
498,855
25,600
355,957
2,454
329,615
1,736
$175,000 under $200,000
228,503
10,231
334,353
21,434
245,098
2,024
205,961
1,451
$200,000 under $300,000
361,470
17,158
592.476
48,828
526,868
5,349
354.532
2,694
$300,000 under $400,000 .
132,057
7,270
252,224
31,047
204.065
2,435
124,559
1,137
$400,000 under $500,000
60,877
3,151
142,591
27.069
106,518
1,410
60,114
612
$500,000 under $1 ,000.000 .
94,390
5,951
198,011
48,774
175.007
2,594
81,220
1,283
$1,000,000 or more , .
55,185
4,656
111,259
59,440
113,556
2,100
38.722
1,122
Foolnotes at end of table
Introduction and Changes in Law
15
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 2000-Continued
[All figures are estimates based on
samples-numbers of returns are in tfiousands and money amounts are in millions of dollars
Total Itemized deductions
Taxable
income
Size of
2000 Adjusted Gross Income
1979 Income Concept
2000 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
42,534,320
653,015
2.055,745
3.341,040
4,345,285
4,637,438
4,517,400
4,239,705
3,787,220
2,929.532
2,203.122
3,609.669
1.844.776
1.089.211
706,311
1,308,747
461,592
224,051
361,512
218,949
822,361
7,391
23,189
37,418
50,901
58,045
62,500
62,370
61,087
49,942
41.109
77.357
45.377
30,690
21,777
48,800
22,734
13,081
29.660
C8,932
42,518,364
713,394
2,145,604
3.578.684
4.496.733
4.532,072
4,469,951
4,073,534
3,536,108
2,776,582
2,097,558
3,511,288
1,858,050
1,101.979
730.049
1.403.261
533,868
280,418
424,814
253,418
785,309
7.619
21.758
37,573
49,147
54,187
58,560
57.632
53.855
45.258
37.187
72.204
42,858
29,174
21,206
48,325
23.638
14,162
30,865
80,102
105,259,292
8,428.327
18.773.390
17,817,064
13,409,907
10,376,300
8,127,047
6,295,015
4,952,637
3,604.449
2.631.154
4.119.101
2.022,255
1,176,452
758,864
1,393,468
493,573
245,669
395,408
239,213
4,544.242
15,632
114,054
235,632
289.468
305.176
305.644
285.247
263,627
223,159
184,699
344,682
213,710
149,354
113.959
278.852
146,899
96,192
239,349
738,90/'
105,259,292
8,340.586
18,659,864
18,354,234
13,876,064
10.232.871
7.962.561
6.015.950
4.580.863
3.439,444
2,522,692
4,036,095
2,052,918
1,219,518
795.507
1.523.585
585.948
310.468
472,679
277,446
4,544,242
Under $10 000
16,028
$10,000 under $20,000
$20 000 under $30 000
113,898
246,148
$30 000 under $40 000
309,730
$40 000 under $50 000
312,397
$50,000 under $60.000
$60 000 under $70 000
306.752
277.391
$70 000 under $80 000
245,567
$80 000 under $90 000
211,429
$90 000 under $100 000
174,504
$100 000 under $125 000
331,922
$125 000 under $150 000 . .
208.145
$150,000 under $175,000
$175,000 under $200,000
$200 000 under $300,000
146.678
109,803
280,114
$300 000 under $400 000
154,014
$400,000 under $500 000
$500,000 under $1,000,000
$1,000,000 or more
100,989
248,179
760,554
Total tax credits
Total income tax
Size of
2000 Adjusted Gross Income
1979lncor
ne Concept
2000 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
37,736,095
1,228.761
5.407.242
6.364.326
4,677,401
4,193,202
3,426,686
2,910,317
2,470,078
1,818,464
1,371.321
1.783.740
545.939
304.587
195,832
425,022
186,232
102,550
183,416
140,979
37,722
125
2.606
5.632
4,149
3,870
3,456
3,021
2,662
1,821
1,241
1.627
400
285
205
784
453
308
1,092
3,985
37,736,095
1,200,986
5,387,531
6.449.022
4.771.410
4.137.394
3.410.039
2,850,731
2,371,640
1,766,188
1,301,746
1,789,816
605,326
315,510
215,223
482,345
206,297
117,537
203.257
154.096
37,722
129
2,609
5,662
4,162
3,803
3,460
2.902
2,561
1.835
1,186
1.531
419
223
226
855
575
390
1,187
4,008
96,817.603
7.837,160
14,476,025
14,863,043
13,002,482
10,250,253
8,080.758
6.280.852
4,948.186
3,600,440
2,631.286
4.118.904
2.022,669
1,176,831
759,466
1,394,509
493,804
245,732
395,756
239,448
380.645
2,355
14,408
29,533
40,229
45,739
47.400
45.801
45.002
41.371
35.976
72.328
48,068
35,390
28,249
74,940
42,408
29,107
76,022
226,320
96,817,603
7,755,415
14.409.658
15.364,685
13,468,252
10,108,078
7,923,009
6,000,135
4,577,004
3,425,379
2,521,214
4,028,798
2,052,065
1,218,923
796,296
1.522.003
586.161
310,503
473,283
276,742
980.645
Under $10,000
$10 000 under $20 000
2,457
14,396
$20 000 under $30 000
31,102
$30 000 under $40 000
43,675
$40,000 under $50.000
$50 000 under $60 000 . . .
47,235
48,008
$60 000 under $70 000
45.101
$70 000 under $80 000
42.274
$80,000 under $90,000
$90 000 under $100 000
39.014
34.159
$100 000 under $1 25 000
69,412
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200.000
46.533
34.603
26,867
$200,000 under $300.000
$300 000 under $400 000
74,277
43.774
$400,000 under $500.000
$500,000 under $1,000,000
$1,000,000 or more
29,889
78,041
229,827
' Individual Retirement Arrangements are included in the calculation of "Pensions and annuities."
NOTE: Detail may not add to totals because of rounding
as moving expenses prior to 1994). For this
reason, the deduction for these two expenses
beginning in 1 987 is not completely comparable
to that for previous years.
Comparison of AGI with 1979 Income
Concept
The Tax Reform Act of 1986 (TRA 86) made
extensive changes to the calculation of
AGI beginning with 1987. These changes made
necessary a revision of the calculation of the
1 979 Income Concept, in order to make tax years
beginning with 1987 comparable to the base
years, 1979 through 1986. The law changes
limited the deduction of passive losses and
eliminated unreimbursed employee business
expenses and moving expenses as "adjustments"
(moving expenses changed back for 1994) in
16
Individual Returns 2000
figuring AGI beginning with Tax Year 1987.
Since passive losses had been fully deductible for
both income measures prior to 1987, the
disallowed passive losses had to be deducted in
the 1 979 Income Concept calculation for tax
years after 1986.
Some income items, such as capital gains,
that had been partially excluded fi-om AGI under
prior law were ftiUy included. The new law also
eliminated or restricted some deductions.
Therefore, if AGI is used to measure income,
comparisons between 1986 income and tax data
with that for years after 1 986 are misleading. A
more accurate comparison can be made using the
1979 Income Concept because it measures
income in the same way for all years. Table B
shows total income and selected tax items for
2000 using AGI and the 1979 Income Concept,
classified by size of 2000 AGI.
Before TRA 86 became effective, a
comparison of income measured by AGI with
that measured by the 1 979 Income Concept
showed significant differences at income levels
of $200,000 or more. But, with the elimination
of preferential treatment of various income items
by TRA 86, such as the exclusion of a portion of
capital gains, much of the difference disappeared.
Under tax law prior to 1987, the capital gains
exclusion accounted for the largest difference at
the higher income levels between the two income
measures. For 2000, 1979 Concept income was
2.8 percent higher than income as calculated
using AGI. This difference was primarily
attributed to the inclusion of more than $226.2
billion in nontaxable pensions and annuities
(including IRA distributions) in the 1 979 Income
Concept.
Income for all returns, using the 1979 Income
Concept, increased 8.5 percent for 2000; income
for the group $200,000 and above increased 17.6
percent, after increasing 18.6 percent for 1999.
Total income tax for all returns increased 1 1.8
percent; and total income tax reported for the
$200,000 and above income group increased 18.1
percent for 2000, following an increase of 19.2
percent for 1999.
The average tax rates (income tax as a
percentage of total income) for each income class
and both income concepts for years 1986 through
2000 are shown in Figure 4.
For the population as a whole, average tax rates
for 2000 (based on the 1979 Income Concept) are
higher than those for 1986 (before tax reform).
However, between these 2 years, the average tax
rates declined in all income categories below
$500,000. The remaining two income categories
show the following increases in average tax rates
between 1986 and 2000: returns with income
between $500,000 and $1,000,000 increased 0.6
percentage points; and returns with income
exceeding $1,000,000 increased 4.6 percentage
points. Although the average tax rate for 2000
was calculated using a lower maximum marginal
tax rate of 39.6 percent for 2000 compared to 50
percent for 1 986, it was calculated on income
which included all capital gains (long-term gains
could be partially excluded from income for
1986). Also, certain deductions from income
that were allowed for 1 986 were limited or
eliminated beginning with 1987.
Introduction and Changes in Law
17
Figure 4-Total Income Tax as a Percentage of Adjusted Gross Income and the 1979
Income Concept, 1986-2000
Size of
Total income tax as a percentage
of adjusted gross income
2000 AGI
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
P
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
All returns, total
14.8
13.3
13.4
13.3
13.1
12.9
13.1
13.5
13.7
14.0
14.5
14.7
14.6
15.0
6.0
Under $10, 000
4.3
4.0
4,0
3.8
3.7
3,5
3.2
3.0
30
3,0
3.1
32
29
30
33
$10,000 under $20, 000
7.8
6.8
6.5
6.4
6,1
5,5
5.1
4.9
4.8
47
4.6
4 3
4 3
4 1
4 1
$20,000 under $30, 000
10.6
9.4
9,3
9,3
9,1
8.7
8.4
8.2
8.1
7.9
7 7
76
68
67
65
$30,000 under $40, 000
122
13.8
10.6
11.8
10.9
11.6
10,9
11.5
10,6
11.4
10.5
11.0
10.2
10.8
10.1
10.7
10.0
10.8
9.8
10,7
9.7
10.8
9.6
10.7
8.8
10.0
8.6
98
85
$40,000 under $50. 000
98
$50,000 under $60,000
15,5
13.5
13.2
12.9
12.4
12.1
11.6
11.5
11.4
11,4
11.3
11.3
107
10.6
106
$60,000 under $70.000
16.9
15.1
14.5
14.2
13.8
132
129
127
126
125
12 3
12 1
11 4
11 2
11 2
$70,000 under $80,000
18.7
16,5
15.6
15,3
14.9
14.4
14.0
13.9
13,8
13,6
13.6
13.4
12.6
12.4
12.1
$80,000 under $90, 000
19,9
17.8
16.6
16.2
15.8
15.4
15.0
15.1
14,9
14,6
14.6
14.4
13.5
13.5
135
$90 000 under $100, 000
20.8
18.8
17.4
17.3
166
16 0
159
157
159
158
154
152
14 8
14 5
144
$100,000 under $125, 000
23.1
20.1
18.8
18.4
17,5
17.3
16.9
17.0
170
16.9
16.7
16.5
16.0
15.8
15.8 ■
$125,000 under $150. 000
25.2
21.8
20.3
19.8
19.2
18.6
18.7
18.6
186
18.3
18.4
17.7
17.7
17.6
17.4
$150,000 under $175, 000
28.0
23.0
21.6
21.1
20.4
19.8
19.6
19,7
199
19.9
19.8
19.3
18.8
19.0
18.6
$175,000 under $200,000
29.3
23.9
22.5
21 8
21.1
21.0
20.7
21 2
214
20.9
20.9
20.5
20.0
20.0
19.9
$200,000 under $300,000
31,1
258
23.7
228
226
22.7
229
23.8
23,9
23.8
23.4
22.9
22.4
22.4
22.4
$300,000 under $400,000
33.7
27.0
24.0
23.6
23.7
24.3
244
26.9
26.9
26.8
26.6
26.1
25.4
25.4
25,0
$400,000 under $500,000
36.2
28.2
24.1
23.9
23.6
24.9
25.3
28,4
28.6
28,7
282
27.4
26.9
26.7
26,6
$500,000 under $1,000,000....
38.4
29.0
24.6
24.0
24.0
25.7
260
30.0
30.2
30.2
30.1
29.0
28.2
28.4
28.3
$1,000,000 or more
. 40.2
28.6
25.0
242
24.1
26.2
26.8
31 2
31.1
31.4
30.8
28.8
27.5
27.9
27 7
Size of
Tots
1 income
ax as a percentage of 1 979 Income Concept
2000 AGI
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
All returns, total
13.3
13.1
13.3
13.2
13.0
12.7
12.8
13.3
13.5
13.8
14.3
14.5
14.2
14.6
15.0
Under$10,000
4.9
4.2
4.4
4.3
43
4,0
3.5
3.2
3.2
3.1
3.2
3.4
3.1
3.2
3.6
$10,000 under $20, 000
7.6
6.7
6.5
6,4
6.1
5.5
5.1
4.8
4.8
4,7
4.6
4.4
4.2
4.1
4.0
$20 000 under $30 000
10.0
11.6
9.3
10.7
9.3
10.7
9.3
10.9
9,1
10.7
8,7
10.5
8.3
10.2
82
10.2
8,1
10.1
7.9
10.1
7.8
10.0
7.6
9.8
6.9
9.1
6.8
8.9
66
$30,000 under $40,000
9.0
$40,000 under $50,000
12.6
11,7
117
11,5
11.5
11.1
10.9
10.8
11,0
11.0
11.1
11.0
10,3
10.1
10.2
$50,000 under $60,000
13.8
13.4
13.2
12.9
12.5
12.0
11.6
11.6
11.6
11.6
11.6
11.5
11.0
10.9
10.9
$60,000 under $70,000
14.9
15.8
15.0
162
14.5
15.4
14.2
15,2
13.8
14.6
13.2
14.2
12.9
13,7
12.7
13.7
12,7
13,6
12.5
13.6
12.5
135
12.4
13.3
11.4
12.6
11.4
124
11 5
$70,000 under $80,000
12.3
$80,000 under $90,000
16.7
17.5
16.1
16.2
15.5
15.1
14,6
14.7
14.6
14.4
14.5
14.2
13.3
13.4
13.4
$90,000 under $100,000
16.8
18.1
17.1
16.8
16.1
15.5
15,2
15.3
15,4
15.5
15.2
15.2
14.5
14.0
14.2
$100,000 under $125, 000
18.3
19.3
18.0
17.7
16.9
16.6
16,2
16.3
16,3
16.2
16.1
16.0
15,2
15.4
15.4
$125,000 under $150, 000
19.0
20.6
19.6
18.8
18.0
17.3
17.2
17.7
17.4
17.4
17.3
16.7
16.6
16.6
16.6
$150,000 under $175, 000
19.3
21.2
20.6
20.0
19.1
18.3
17.8
18.0
18.5
18.1
18.4
18.2
17.1
17.5
17.5
$175,000 under $200.000
20 3
22.5
21.6
20.7
20.0
18.6
19.0
19.1
19.4
19.2
18.9
18.8
18.1
18.4
18.0
$200,000 under $300.000
226
238
22.3
21.5
21.4
205
20.2
21.4
21,5
21.5
21.3
20,4
19.4
19.9
20.2
$300,000 under $400,000
22.6
24.5
22.6
21.9
21.5
21.6
21.6
23.5
23.7
23.7
23.1
24,0
21.5
21.3
21.7
$400,000 under $500,000
23.4
26.5
23.2
22.7
223
23.0
21.4
25.4
24.8
25.1
25.0
243
22.6
23.2
21.5
$500,000 under $1 .000.000....
23.7
26.7
23.5
22,0
21.7
23.5
22.6
26.3
26.1
26.7
27,1
26.1
24.3
24.0
24.3
$1,000,000 or more
21.4
26.8
24.5
23.2
23.2
25.2
26.1
29.5
30.1
30.4
29,8
27.5
26.2
26.1
26.0
Section 2
Description of
the Sample
This section describes the sample design and
selection, the method of estimation, the sampling
variability of the estimates, and the methodology of
computing confidence intervals.
Domain of Study
The statistics in this report are estimates from a
probability sample of unaudited Individual Income
Tax Returns, Forms 1040, 1040A, and 1040EZ
(including electronic returns) filed by U.S. citizens
and residents during Calendar Year 2001.
All returns processed during 2001 were subjected
to sampling except tentative and amended returns.
Tentative returns were not subjected to sampling
because the revised returns may have been sampled
later, while amended returns were excluded because
the original returns had already been subjected to
sampling. A small percentage of returns were not
identified as tentative or amended until after
sampling. These returns, along with those that
contained no income information, were excluded in
calculating estimates. This resulted in a small
difference between the population total
(129,644,980 returns) reported in Table C and the
estimated total of all returns (129,367,108) reported
in other tables.
The estimates in this report are intended to
represent all returns filed for Tax Year 2000. While
about 98 percent of the returns processed during
Calendar Year 2001 were for Tax Year 2000, the
remaining returns were mostly for prior years, and a
few for non-calendar years ending during 2001 and
2002. Returns for prior years were used in place of
2000 returns expected to be received and processed
after December 3 1 , 2001 . This was done based on
the assumption that the characteristics of returns
due, but not yet processed, can best be represented
by the returns for previous income years that were
processed in 2001.
Sample Design and Selection
The sample design is a stratified probability
sample, in which the population of tax returns is
classified into subpopulations, called strata, and a
sample is randomly selected independently from
each stratum. Strata are defined by:
1. Nontaxable with adjusted gross income or
expanded income of $200,000 or more and no
alternative minimum tax.
2. High combined business and farm total receipts
of$50,000,000ormore.
3. Presence or absence of special Forms or
Schedules (Form 2555, Form 1116, Form 1040
Schedule C, and Form 1040 Schedule F).
4. Indexed positive or negative income. Sixty
variables are used to derive positive and
Bonnye Walker and Valerie Puckett designed the sample and prepared the text and tables in this section under the
direction ofYahia Ahmed, Chief, Mathematical Statistics Section, Statistical Computing Branch.
19
20
Individual Returns 2000
negative incomes. These positive and negative
income classes are deflated using the Chain-
Type Price Index for the Gross Domestic
Product to represent a base year of 1991 . (See
footnote 1 for details.)
5. Potential usefulness of the return for tax policy
modeling. Thirty-two variables are used to
determine how useful the return is for tax
modeling purposes.
Table C shows the population and sample count
for each stratum after collapsing some strata with
the same sampling rates. (See references 1 and 2 for
details.) The sampling rates range from 0.05
percent to 1 00 percent.
Tax data processed to the IRS Individual Master
File at the Martinsburg Computing Center during
Calendar Year 2001 were used to assign each
taxpayer's record to the appropriate stratum and to
determine whether or not the record should be
included in the sample. Records are selected for the
sample either if they possess certain combinations
of the four ending digits of the social security
number, or if their ending five digits of an eleven-
digit number generated by a mathematical
transformation of the SSN is less than or equal to
the stratum sampling rate times 100,000. (See
reference 3 for details.)
Data Capture and Cleaning
Data capture for the SOI sample begins with the
designation of a sample of administrative records.
While the sample was being selected, the process
was continually monitored for sample selection and
data collection errors. In addition, a small
subsample of returns was selected and
independently reviewed, analyzed, and processed
for a quality evaluation.
The administrative data and controlling
information for each record designated for this
sample was loaded onto an online database at the
Cincinnati Submission Processing Center.
Computer data for the selected administrative
records were then used to identify inconsistencies,
questionable values, and missing values as well as
any additional variables that an editor needed to
extract for each record. The editors use a hardcopy
of the taxpayer's return to enter the required
information onto the online system.
After the completion of service center review,
data were further validated, tested, and balanced at
the Detroit Computing Center. Adjustments and
imputations for selected fields based on prior year
data and other available information were used to
make each record internally consistent. Finally,
prior to publication, all statistics and tables were
reviewed for accuracy and reasonableness in light of
provisions of the tax law, taxpayer reporting
variations and limitations, economic conditions, and
comparability with other statistical series.
Some returns designated for the sample were not
available for SOI processing because other areas of
IRS needed the return at the same time. For Tax
Year 2000, 0.20 percent of the sample returns were
unavailable.
Method of Estimation
Weights were obtained by dividing the
population count of returns in a stratum by the
number of sample returns for that stratum. The
weights were adjusted to correct for misclassified
returns. These weights were applied to the sample
data to produce all of the estimates in this report.
Sampling Variability and Confidence
Intervals
The sample used in this study is one of a large
number of samples that could have been selected
using the same sample design. The estimates
calculated from these different samples would vary.
The standard error (SE) of an estimate is a measure
of the variation among the estimates from the
possible samples and, thus, is a measure of the
precision with which an estimate from a particular
sample approximates the average of the estimates
calculated from all possible samples.
The standard error may be expressed as a
percentage of the value being estimated. This ratio
is called the coefficient of variation (CV). Table 1 .4
CV contains estimated CV's for the estimates
included in Table 1.4 of this report.
The sample estimate and an estimate of its
standard error permit the construction of interval
estimates with prescribed confidence that the
interval includes the population value. If all
Description of the Sample
21
possible samples were selected under essentially the
same conditions and an estimate and its estimated
standard error were calculated from each sample,
then:
1. About 68 percent of the intervals from one
standard error below the estimate to one standard
error above the estimate would include the
population value. This is a 68 percent
confidence interval.
2. About 95 percent of the intervals from two
standard errors below the estimate to two
standard errors above the estimate would include
the population value. This is a 95 percent
confidence interval.
For example, from Table 1.4, the amount
estimate for State Income Tax Refunds, X, is
$18,310 billion, and its related coefficient of
variation, CV(X), is 0.92 percent. The standard
error of the estimate, SE(X), needed to construct
the confidence interval estimate, is:
SE (X) = X • CV(X)
= ($18,310 X 10^) •(0.0092)
= $0,168 billion
The p percent confidence interval is calculated
using the formula:
X ± z •SE(X)
where z takes the value 1, 2, or 3 when p is 68, 95,
or 99, respectively. Based on these data, the 68
percent confidence interval is from $18,141 billion
to $18,478 billion, the 95 percent confidence
interval is from $17,973 billion to $18,647 billion,
and the 99 percent confidence interval is from
$17,806 billionto $18,814 billion.
Table Presentation
Whenever a weighted frequency is less than 3,
the estimate and its corresponding amount are
combined or deleted in order to avoid disclosure of
information for specific taxpayers. (The combined
or deleted data, if any, are included in the
corresponding column totals.) These combinations
and deletions are indicated by a double asterisk (**).
Estimates based on less than 1 0 sampled returns are
considered to be unreliable. These estimates are
noted by a single asterisk (*) to the left of the data
unless all of the sampled returns are selected with
certainty (at the 100 percent rate).
In the tables, a dash (-) in place of a frequency
or an amount indicates that either no returns in the
population had the characteristic or the
characteristic was so rare that it did not appear on
any of the sampled returns.
Footnote
[1] Indexing of positive and negative income is
done by dividing each by the ratio of the Chain-
Type Price Index for the Gross Domestic
Product for the fourth quarter of 1999 to the
fourth quarter of the base year of 1991. The
indices can be found in U. S. Department of
Commerce, Bureau of Economic Analysis,
Survey of Current Business (January 2001) Vol.
8 1 , number I .
References
[1] Hostetter, S., Czajka, J. L., Schirm, A. L., and
O'Conor, K. (1990), "Choosing the Appropriate
Income Classifier for Economic Tax Modeling,"
in Proceedings of the Section on Survey
Research Methods, American Statistical
Association, 419-424.
[2] Schirm, A. L., and Czajka, J. L. (1991),
"Alternative Designs for a Cross-Sectional
Sample of Individual Tax Returns: the Old and
the New," Proceedings of the Section on Survey
Research Methods, American Statistical
Association, 163-168.
[3] Harte, J.M. (1986), "Some Mathematical and
Statistical Aspects of the Transformed Taxpayer
Identification Number: A Sample Selection
Tool Used at IRS," Proceedings of the Section
on Survey Research Methods, American
Statistical Association, 603-608.
22
Individual Returns 2000
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Section 3 Basic Tables
Part 1 — Returns Filed and Sources of Income Page
1 . 1 Selected Income and Tax Items, by Size and
Accumulated Size of Adjusted Gross Income 25
1 .2 All Returns: Adjusted Gross Income, Exemptions, Deductions, and
Tax Items, by Size of Adjusted Gross Income and by Marital Status 31
1.3 All Returns: Sources of Income, Adjustments, Deductions, Credits,
and Tax Items, by Marital Status 35
1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by size of Adjusted Gross Income 37
1 .4CV Coefficient of Variation for All Returns: Sources of Income,
Adjustments and Tax Items, by Size of Adjusted Gross Income 48
Part 2 — Exemptions and Itemized Deductions
2.1 Returns with Itemized Deductions: Sources of Income,
Adjustments, Itemized Deductions by Type, Exemptions,
and Tax Items by Size of Adjusted Gross Income 59
2.2 Returns with Itemized Deductions: Sources of Income,
Adjustments, Deductions, Credits, and Tax Items,
by Marital Status 64
2.3 All Returns: Exemptions by Type and Number of Exemptions,
by Size of Adjusted Gross Income 66
2.4 All Returns: Exemptions by Type and Number of Exemptions,
by Marital Status 68
2.5 Returns with Earned Income Credit, by Size of Adjusted Gross
Income 69
Tony Hall was responsible for programming the Basic Tables. Table 1 .4CV was programmed by
Valerie Puckett. Review of tables was performed by Michael Parisi.
23
Section 3 Basic Tables
Part 3 — Tax Computations Page
3.1 Returns with Modified Taxable Income: Adjusted Gross Income
and Tax Items, by Type of Tax Computation, by Size of Adjusted
Gross Income 73
3.2 Returns with Total Income Tax: Total Income Tax as a
Percentage of Adjusted Gross Income, by Size of Adjusted
Gross Income 75
3.3 All Returns: Tax Liability, Tax Credits, and Tax Payments,
by Size of Adjusted Gross Income 79
3.4 Returns with Modified Taxable Income: Tax Classified by Both
the Marginal Rate and Each Rate at Which Tax Was Computed 85
3.5 Returns with Modified Taxable Income: Tax Generated, by Rate
and by Size of Adjusted Gross Income 86
3.6 Returns with Modified Taxable Income: Taxable Income and Tax Classified
by Each Rate at Which Tax Was Computed and by Marital Status 88
24
Basic Tables 2000
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Basic Tables 2000
35
Table 1.3 - All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Hem
All
Joint returns of
Separate
returns of
returns
married
persons
married
persons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(1)
(2)
(3)
(4)
(5)
(S)
129,373,500
6,365,376,648
50,268,249
4,244,736,003
2,486,719
110,043,642
110,168,714
4,456,167,438
43,212,483
2,890,065,029
2,144,043
72,996,090
68,046,458
199,321,670
36,670,909
123,605,006
1,050,815
4,169,467
4,658,345
53,951,877
2,718,010
34,341,787
67,998
1,335,082
34,140,605
146,987,679
18,983,064
91,628,678
420,066
3,219,624
20,921,057
18,309,835
14,226,430
13,569,421
446,503
386,564
442,336
6,192,307
28,941
132,504
8,699
225,453
13,312,586
244,598,112
8,271,827
180,442,753
219,312
5,019,416
4,287,423
30,732,759
2,898,474
21,259,936
82,857
827,709
22,645,728
644,284,795
12,449,206
475,510,578
257,589
17,890,469
6,875,037
13,742,364
4,008,289
8,449,877
98,848
111,327
1,700,051
-919,134
1,272,859
-642,298
24,561
-44,360
8,732,290
98,966,627
5,430,135
68,997,974
91,475
1,148,556
21,765,212
325,827,702
12,523,308
215,053,573
320,103
4,393,676
5,643,338
59,150,597
3,829,878
43,173,816
84,018
986,911
4,965,743
34,041,579
3,385,039
23,936,328
51,182
438,649
627,912
3,037,634
373,994
1,996,352
7,211
10,838
6,300,321
212,913,600
4,488,595
177.112,327
114,514
4,203,407
595,560
11,006,162
294,193
5,737,753
10,445
407,188
2,061,784
-9,034,718
1,655,154
-7,127.130
23,720
-190,351
6,478,291
16,913,305
3,009,037
8.336.916
106,704
288.746
10,608,571
89,964,021
6,624,344
63.492.063
149,654
1.215.885
5,815,404
25,370,158
3,597,127
17.672,502
111,010
663,182
23,197,425
58,609,518
13,380,169
40,978.751
310,163
1.068.161
3,505,033
7,477,074
2,251,233
5.485.492
31,014
49.981
4,477,986
2,639,472
1,879,418
1.048.575
1,287,707
12,475,396
995,655
10.174.509
20,379
155.353
14,300,140
17,392,967
9,048,037
12.827.379
232,593
339,091
3,564,624
7,569,198
2.432,857
5.988.976
47,496
99,426
956,586
2,137,803
499,906
1.196.778
10,448
18,082
65,415
120,330
50,420
102.747
3
5
42,534,320
822,360,510
27,306,397
598.159.314
1,067,019
15,959,536
6,513,104
39,251,004
3,632,740
18.215.402
132,911
633,523
41,823,554
294,711,547
27,131,669
224,231.069
1,024,259
5,454,605
35,405,336
322,931,506
24,533,791
244.009.810
769,304
6,151,503
37,524,825
140,681,631
25,002,217
106.742.118
827,906
3,099,592
82,596
1,039,024
47,205
728.454
928
3,198
10,895,459
61,811,928
6,325,612
36.233.701
264,377
1,577,430
85,670,504
456,084,883
22,531,702
165.500.733
1,349,038
4,937,553
11,330,554
14,735,998
5,707,745
8.443.277
90,655
80,826
105,259,292
4,544,242,424
44,974,574
3.132,840.992
2,222,880
84.580,267
1,304,197
9,600,840
907,051
6,635,142
68,986
238,718
37,736,095
37,722,293
22,207,915
25,687,783
453,966
672,056
6,368,101
2,793,860
4,244,406
1,822,339
46,124
24,683
155,796
32,608
35,395
7,338
948
354
26,404,521
19,689,359
17,038,129
14,335,331
388,745
251,744
6,815,316
4,851,178
4,007,640
3,104,841
3,935,699
5,990,360
2,361,838
4,268,997
57,100
344,171
5,416,246
1,968,680
852,525
253,776
-
-
199,554
1,287,661
151,416
1,066,611
4,168
24,475
275,114
764,253
208,149
594,466
4,040
21,079
5,073
21,948
4,656
19,069
52
289
26,742
44,500
16,320
34,011
772
634
96,815,794
980,496,655
42,766,751
704.625.456
2,181.964
19,539,786
96,817,603
980,645,201
42,767,500
704.722.452
2,182,014
19,548,806
99,472,412
1.017,470,509
43,990,455
732.037.776
2,230,998
20,323,038
119,371,325
1,051,594,465
47,661,275
734,129,928
2,260,571
20,178,791
113,733,442
763,901,388
45,381,003
516,614,533
2,152,615
12,103,030
13,326,668
221,621,893
7,758,124
166,467,074
181,034
5,588,100
' 93,000,030
167,577,365
32,673,869
82,370,199
1,452,485
1,919,581
30,624,423
134,944,362
15,057,080
96,538,998
885,688
3,152,014
Adjusted gross income less deficit
Salaries and wages
Taxable interest
Tax-exempt interest
Dividends
State income tax refunds
Alimony received
Business or profession:
Net income
Net loss
Sales of capital assets:
Net gain in AGI
Net loss in AGI
Sales of property other than capital assets
Taxable IRA distributions
Pensions and annuities in AGI
Rent and royalty:
Net income
Net loss *
Fami rental income less loss
Partnership and S Corporation net income less toss,
Estate and trust net income less loss
Farm net income less loss
Unemployment compensation
Social security benefits in AGI
Other income less loss
Total statutory adjustments
IRA payments ,
Student loan interest deduction
Payments to a Keogh plan
Deduction for self-employment tax
Self-employed health insurance deduction
Moving expenses adjustment ,
Medical savings account deduction
Total itemized deductions
Medical and dental expenses deduction
Taxes paid deduction
Interest paid deduction
Contributions deduction
Casualty or theft loss deduction
Total miscellaneous deductions
Basic standard deduction
Additional standard deduction
Taxable income
Alternative minimum tax
Total tax credits ,
Child care credit
Credit for the elderly or disabled
Child tax credit
Education credit
Foreign taxaedit
Earned income credit used to offset income
tax before credits
Minimum tax credit
General business credit
Empowerment zone employment credit
Nonconventional source fuel credit
Income tax after credits
Total income tax
Total tax liability
Total tax payments
Income tax withheld
Estimated tax payments
Overpayment refunded
Tax due at time of filing
Footnotes at end of table.
36
Individual Returns 2000
Table 1.3 - All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Item
Returns of heads
of households
Returns of
surviving spouses
Returns of
single persons
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(7)
(8)
(9)
(10)
(11)
(12)
18.208.359
17.009.241
4.403.939
92,586
1,470,906
1,593,493
168,191
1,391,074
275,407
895.299
307.277
55.418
367.989
1.292.073
227,732
343.454
13.955
206.358
15.624
41.900
1,187.331
278,570
397.205
2.253.458
188.710
531.189
39.800
1,418.195
193.791
72.405
•558
3.171.486
489.727
3,128,612
2.730,702
2.742.779
10.368
1.061.182
14.908.227
312.609
12.414.529
113.184
9.563.576
1.943.342
•5.902
8.125.435
661.397
98.634
3.466.141
5.570
4.376
•25
7.510.372
7,510.373
7.725,007
16.797,702
16.577.240
371,896
16.886.390
1.139,566
468.478.935
407.700.913
4.462.830
727.264
3.398.467
1.108.049
2.422.974
15.914.755
1.797.824
13.300.625
519.415
-149.818
3.846.850
12.521.180
1.840.125
2.133.819
52.270
4.868.607
326.491
-247.963
2.847.574
1.622.370
1.505,435
3,456,891
292,973
257,472
362,181
1,137,773
318,154
166,344
•938
46,463,125
1,764,590
13.075.872
21.410.326
5.714.569
52,923
5,041,312
96,100,439
350,032
232,804.688
277.167
7.795.448
890.008
•2.066
4.651.361
474.322
193.368
1.531.634
18.649
11.823
•99
34,335,882
34,350,952
36,008,961
56,618,310
51,164,151
4,012,396
43.836,540
3,853,249
63,800
53,852
49,009
4,117
24,374
15.531
6.075
1.371
17.471
3.223
1.463
6.600
17.406
3.760
6,046
5.901
111
760
4.827
6.204
2.241
11.264
2.849
925
398
6.452
3.205
3
22.915
2.503
22.914
18.532
22.892
5.664
39,694
5.295
46.665
1.217
31.629
3.972
26.079
5.705
437
3.855
166
8
37.141
37.141
38.089
60.135
59.222
5.425
54.455
6.840
3.000.615
1.802.908
164.044
29,435
93.817
21.878
142.987
5.365
447.623
7.955
2.042
32.623
212.464
23.644
43.121
37.381
36.633
-102
26.904
40.359
10.230
19.592
5.698
542
2.083
7,795
3,423
30
460,293
8,215
170,477
173,042
103,144
24,553
291,749
4.500
1.938.649
3.102
25.216
1.560
14.812
6.386
237
1.318
306
598
392.446
392.446
407.563
486.763
302.132
118.863
145.708
47.839
58.346.372
47.749.095
25.871.786
1.775,634
13,242.194
4,639,100
236,505
3,424,299
1,029.314
9,026,163
2,457,400
345,750
2.836.092
7.612.322
1.497,950
1,180,021
232,753
1,484,953
275,186
340,250
2,170,392
3,549,800
1.707,821
7.242.372
1.031.227
2.066.454
231.475
3.594.862
887.274
373.825
•14.434
10.966.503
2.255,223
10.516,100
7,353,007
8,929,031
24,095
3,238,625
46,841,844
5,214,251
45,600,644
213,760
5,479,008
130.257
•113.550
826.132
2.140.573
1.417.690
1.093.725
38.234
58.542
365
•9,626
44,319,566
44,320,574
45,487,863
52,591,642
49,563,361
5,010.189
41.932.831
13.535.249
1.539.117.453
1.083.602.499
Taxable interest
Tax-exempt interest
66.920.323
17.518.309
48.647.093
State income tax refunds
3223.923
3411.376
Business or profession;
Net income
Net loss
Sales or capital assets:
Net gain in AGI
Net loss in AG!
43.078.200
6.841.925
137.135.501
4.653.791
-84.699
24.940.624
93.646,809
Rent and royalty:
13.126.101
7.489.663
978.174
26.691.877
4.498.098
-1.469.171
5,413.166
23,593,342
5.518.809
13086.122
1.642.931
1.332.882
1.781.270
3.080.928
1.159.220
756.569
Medical savings account deduction
•16.640
161.318.242
18.629,273
Taxes paid deduction
51.779.525
51.186.826
25.022.208
254.438
18.934.932
189.254.409
Additional standard deduction
5.857.362
1.092.077.828
2.446.711
3.541.789
Child care credit
Credit for the elderlv or disabled
55.270
•22.850
Child tax credit
436.110
1.265.629
1.183.587
Earned income credit used to offset income
181.952
Minimum tax credit
177.620
General business credit
136,287
2,589
Nonconventional source fuel credit
•9.756
Income tax after credits
221.603.085
Total income tax
221.630.545
228.693.172
240.180.672
Income taxwittiheld
183.717.541
Estimated tax payments
45.435.460
39.305.238
Tax due at time of filing
31.352.262
' 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.
' includes nondeductible rental losses
NOTE Detail may not add to total because of rounding
Basic Tables 2000
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tocoo ocntoven
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y
64
Individual Returns 2000
Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status
{All figures are estimates based on samples-money amounts are in thousands of dollars)
Hem
All
returns
Joint returns of
married persons
Separate
married
returns of
persons
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
42.534,320
37.296,055
33,528,939
3,028,259
19,047.944
19.430.880
239.440
6,233,489
2,452.546
12.265.585
4.254.136
1.065.955
3.931,107
8.954,236
3,187.504
3,314.218
266.514
4,506,726
389,689
708,287
2,043,291
4,989,692
3,345,661
10,647.845
1,905.448
1,419.444
1,076.518
6,793.594
440.847
45.905
42,534.320
6,030.417
6,513.104
41.823.554
35.405336
37.524.825
82,596
10,895,459
40.514.238
1.193,176
17,335,300
3,594,277
16,971
12,278,049
2,956,641
2,678,364
366,293
182,258
218.443
4.919
39.550.350
39.550.580
40.250.391
41,250,924
38,737,825
7.264,197
28.122.041
12.129.587
4.294.261,877
2.853.220.119
120.231.824
44.822.132
111.476.398
17.421.176
4.520.321
171.951,873
16,426,201
534,902,719
8,921,490
-303,299
61,176,249
163,528,699
43.969.317
24.526.902
1,475.438
216.269,508
9,844,117
-4,862,513
6,275,845
49,256,721
19,425,580
41,535,577
4.256,165
788,946
11.200.328
11.714.228
1.269.514
94,959
822,360,510
38,066,131
39,251,004
294,711.547
322,931.506
140,681.631
1,039.024
61.811.928
3,205,918,716
8,971,891
20,360,125
1,572,183
3,524
10,245,372
2,247,981
4,001,923
126,604
1,197,509
679,945
21,650
757,907,024
758,031,339
784,632,620
795,104,643
546,390,356
187,693,460
82,786,375
98,187,567
27,306,397
24,976,605
22,872,228
1,971,501
13,111,873
13,413,063
22,075
4,914,851
1,868,698
8,448,204
2.958.553
835.874
2.731.358
5.881,983
2,326.576
2,449,863
172,539
3,486,929
225,874
601,084
1.460,662
3.155,442
2,496.752
7.871.402
1,428.162
911.242
866.155
5.377.634
287.646
36.684
27,306.397
5.036.744
3.632.740
27.131.669
24.533.791
25.002.217
47.205
6.325.612
26.311,983
839,338
13,876,493
3,021,192
•5,809
10,312,919
2,464,110
1,850,126
79,217
141,168
164,381
4,503
25,762,472
25,762,665
26,232,144
26,796,218
25,601,910
4,853,573
17,406,807
8,505.769
3,314.183.171
2.230.883.366
82.431.935
29.466,093
74,035,266
13,003,997
81,852
138,867,532
12,425,363
410,067,967
6,282,216
-332,838
45,089,643
114,985,331
33.095.206
18.573.429
1.047,741
180,924,730
5,396,414
-1,098,371
4,433,887
35,061,439
15,105,906
31,586,569
3.468.705
474.457
9.289.440
9.489.609
826.256
82.776
598,159.314
32,001.250
18,215,402
224,231,069
244.009.810
106.742.118
728.464
36.233.701
2.496.037.583
6.151.262
16.951,952
1,320.567
•1.213
9.024,054
1.910.493
2.958.050
18.907
995.186
522,636
18,771
594,826,781
594,913,593
616,059,882
616,428,480
423,422,942
145.120,031
56.163.028
75.840,525
1,057,019
935,974
690,182
43,102
286,459
418,847
•4,928
99,965
46,696
171.012
62.657
16.151
54,594
168.814
51.185
42,582
615
79,956
9,361
12,424
29,894
85,576
63,510
153,472
17.707
16.888
110.906
•1.683
•3
1,067,019
213,936
132.911
1,024,259
769,304
827,906
•928
264,377
1,020,303
63,370
224,695
20,220
182,763
40,157
2,821
4,024
•52
1,006,985
1,007.013
1.019.902
1,012.749
951,180
117,515
631,802
389,699
81 874 073
46 080 596
3,541,427
1,221,272
Dividends
2,795.871
369.024
•186.658
Business or profession:
3,626.579
297.441
Sales of capital assets;
16,219.657
74.918
-».703
834,387
2,563,327
Rent and royalty;
770,569
Net loss
348.852
7.083
4.848.834
431.175
-128.313
73.220
806.464
454.274
Total statutory adjustments
761.995
IRA payments
Student loan interest deduction
Payments to a Keogh plan
32.461
134.874
237.165
•4.205
Medical savings account deduction
•5
Total Itemized deductions
15.959536
Itemized deductions limitation
960.316
633.523
5,454.605
Interest paid deduction ....
6,151.503
Contributions deduction
3,099,592
Casualty orttieft loss deduction
•3,198
Total miscellaneous deductions
1,577,430
62,260,918
222,435
433,187
Child care credit
11,212
Credit for ttie elderly or disabled
116,620
257,719
Earned income credit used to offset income
tax before credits
Minimum lax credit
23,066
General business credit
21.051
Empowerment zone employment credit
•289
Income tax after credits
15.647.187
Total income tax
15.653,906
Total tax liability
16,198,154
Total tax payments
16,273,017
8.746.525
Estimated tax payments
5 143 940
1,312,890
Tax due at time of filing
2,261,071
Footnotes at end of table,
Basic Tables 2000
65
Table 2.2 -- Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Item
Returns of heads
of households
Returns of
surviving spouses
Returns of
single persons
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(7)
(8)
(9)
(10)
(11)
(12)
3,171,486
2,921,184
1,899,191
59,251
773,708
1,439,266
89,450
285,831
124,097
453,834
180,652
30,225
124,144
422.087
107,819
181,977
4,053
122,894
8,580
18,574
130,257
127,202
164,605
571,939
80,919
143,241
32,097
286,107
25,864
•548
3,171,486
105,565
489,727
3,128,612
2,730,702
2,742,779
10,368
1,061,182
2.952,046
101,415
1,886,445
513,445
1,575,477
191,206
64,154
249,681
5,154
4,349
2,617,138
2,617,138
2.667,947
3.061,207
2,955,655
198.330
2,697,971
414.112
172.599,575
137,043,061
2,456,088
571,183
2,508,652
1,042,792
1,823,333
6,517,971
902,712
9,955,692
341.052
-52,545
1,751,782
5,320,822
1,273,017
1,244,092
17,459
4,589,037
309,019
-48,858
404,909
830,426
822,153
2,015,547
130,618
88,747
328,931
444,582
82,130
•905
46,463,125
596,457
1.754,590
13,075,872
21,410,326
5,714,569
52,923
5,041,312
107,346,272
252.882
1.593.848
223.149
979.311
141,024
113,642
93,182
17,646
11,704
20.396.868
20,410.881
21,451,606
27,249,420
22,577,399
3,347,816
8,153,238
2,312,787
22,915
21,329
20,855
3,068
18,545
11,723
•355
•1,358
13,444
2,164
1,096
•1,965
8,322
2,697
3,470
5,075
111
•401
•948
2,896
1,539
5,187
•1,877
•925
•42
384
22,915
3,141
•2.503
22.914
18,532
22,892
5,554
20,637
•1,217
12,021
•3,024
8,453
•3,723
437
•166
•8
18.786
18,786
18,785
22,765
22,314
3,209
20,892
625
2,058,361
1,080,769
110,557
27,090
83.225
21.043
•77,740
•5,294
417,161
4,779
-242
•14,860
114,314
6,386
20,772
100.507
36.633
•-6.628
•3,832
25,232
10,055
8,187
•3,753
•542
•1,036
2,616
460,293
19,138
•8,215
170,477
173,042
103,144
24.553
1,431,523
•3,102
12,140
•1,139
6,448
•3,413
237
•306
•598
323,912
323,912
330,226
383,530
217,808
102,387
55,391
33,492
10,966,503
8,440,973
8,046,482
951,327
4,857,359
4,147,981
122,987
932,485
41 1 ,686
3,169.092
1,050,111
182,610
1,019,047
2,473.030
699,227
636.325
89,307
811,873
145,663
75,805
421,530
1,618,576
619,255
2,045,844
376,784
364,037
161.336
1.018,562
125,654
8,670
10,966,503
670,031
2,255,223
10,516.100
7.353.007
8,929,031
24,095
3,238,525
10,209,268
187,837
1,335,645
36,395
•11,152
198,438
297,602
723,490
37,394
32,940
45,581
365
10,144,968
10,144,978
10,311,611
10,357,985
9,205,755
2.091,559
7.354,570
2,819,383
723 545 598
Salaries and wages
438 1 32 327
Taxable interest
Tax-exempt interest
31,691,818
13,536,494
32,053,384
2 984 320
Dividends
State income tax refunds
Alimony received
2 428 479
Business or profession:
22,862,051
2 795 391
Sales of capital assets:
Net loss in AGI
2,218,515
87 029
13 485 577
Taxable pensions and annuities
40 544 904
Rent and royalty
8 824 1 38
Net loss
4 339 757
25 80S 399
3 570 876
-580 342
1 359 998
12 533 150
3 033 181
Total statutory adjustments.
7 153 279
520,528
225,200
1 446 047
1,540,256
356,923
Medical savings account deduction
11 273
161,318,242
Itemized deductions limitation
4 488 950
Medical and dental expenses deduction
18 529 273
Taxes paid deduction
51 779 525
Interest paid deduction
51 1 86 826
25,022,208
254,438
18,934,932
538,842.421
2.342,210
1,368,998
15,116
Credit for the elderly or disabled
•2,311
Child tax credit
118 938
Education credit
193 050
Foreign tax credit
572 275
Earned income credit used to offset income
14,515
Minimum tax credit
161 305
General business credit
123 957
2 589
126,712,276
Total income tax
125 729 046
Total tax liability
130 592 752
Total tax payments
1 34 770 1 97
Income tax withheld
91 325 682
33.979 287
17,090.829
Tax due at time of filing
17,739,692
* Estimate should be usecJ with caution due to the small number of sample returns on which it is based.
NOTE Detail may not add to totals because of rounding.
66
Individual Returns 2000
Table 2.3-AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Size of adjusted gross income
Number of
returns
Number of
exemptions
Number of
exemptions
for
taxpayers
Exemptions for dependents
Number of
returns
Number of
exemptions
Adjusted gross
income less deficit
Total income tax
Number of returns
(1)
(2)
(3)
(1)
(5)
(6)
(7)
(8)
All returns, total
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 $35,000
$35,000 under $40,000
$40,000 under $45,000
$45,000 under $50,000
$50,000 under $55,000
$55,000 under $60,000
$60,000 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
Nontaxable returns, total
,373,600
949,098
,801,602
,111.065
,661.534
,993,115
,368,758
,239,620
,308,108
,615,062
,797,028
,297,561
,863,986
914,612
,597,328
,083,447
135,763
396,131
99,510
44,582
66,768
17,610
11,215
,817,603
,666,897
262,332,427
10,995,944
16,188,207
19,782,920
21,020,417
18,735,895
16,076,545
14,364,039
13,051,848
12,438,685
11,165,239
10,298,987
9,715,226
23,646.134
24,005.664
22,928,678
6.124.607
1.110,381
278,717
125.448
167.027
49,819
31,998
186,097,169
66,236,268
167,789,128
7,737,289
10,949,423
13,207,503
13,972,791
12,453,410
10,756,762
9,648,304
8,906,915
8,314,507
7,436.718
6,869.887
6.360.587
15.520.310
15,630.545
14,913,854
3.942.537
729,480
182.370
81.776
121,650
32,068
20,445
132,673,211
36,116,918
47,073,934
1,845,646
3,248.834
3.975.135
4,207.531
3.542.941
3.022.006
2,631.080
2.358.791
2.292.835
2.052.526
1.864.622
1.807.848
4.262,061
4,393,233
4.188.247
1.084.419
184.629
45.497
20.712
30.738
8.272
5.332
30.369,604
16.704,330
84,643,299
3.258.655
5.238.784
6,575.417
7,047,626
6,282,485
5.319.784
4,715.735
4.154.934
4.124.179
3.728.521
3,429.100
3,354.639
8.125.825
8.375.120
8,014.825
2,182,070
380,901
96.347
43.672
65.378
17.751
11.553
63,423,948
31,119,361
2,902,
-15
25
49
73
79,
82
85
88
97
97
97
103
286
377
551.549.164
310.704,513
125,405,461
55,277,442
35,632,630
91,558,476
56,759,691
146,022,194
2,670,466,912
231,749,344
216.266
439,589
221,040
572,295
571,954
528,759
896,100
358,639
,406,842
303,433
429,009
767,783
905,938
039,775
743,707
30.369,604
2,998
1,961
171,004
432,512
1,236,760
2,001,928
2,309,601
2,200,077
2,206,542
2,000,771
1,836,494
1,783,044
4,237,120
4,383,804
4,186,188
1,083,835
184,494
45,461
20,699
30,715
8,268
5,330
30,369,604
418,317,724
55,474
810
38.439
264,483
922,073
2,555,133
3,965,718
4,945,577
6,116,022
6,784.636
7.311.338
8.275.489
25.491,921
43.530.474
88.856.537
73.539.740
36.388.736
16.625.225
10.820.504
27.586.927
16,618,838
37,623,631
418,317,724
Exemptions for dependents-continued
Exemptions for children at home
Size of adjusted gross income
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Exemptions for children away from home
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
All returns, total
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 $35,000
$35,000 under $40.000
$40,000 under $45,000
$45,000 under $50,000
$50,000 under $55.000
$55,000 under $60,000
$60,000 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
Nontaxable returns, total
Footnotes at end of table
43,899,162
1.706.234
2.987.877
3,569.024
3.824,715
3.215.043
2.739.230
2.392.250
2.140.231
2.111.800
1.958.452
1,785.428
1,733,443
4,076.509
4,262.508
4.045.610
1,061.335
181,073
44.629
20.320
30.121
8.089
5.232
28,137,880
16,761,272
77,788,917
2.936.305
4.768.125
5.895.328
6.351.254
5.556.615
4.740.235
4.154.522
3.736.248
3.724.026
3.492.010
3.230.078
3.190.356
7.663.121
8.011.223
7.628.874
2.108.331
372.277
94.522
42.827
63.981
17.341
11.318
49,020,946
28,767,970
2,778,620,761
•14.990.194
23.193.945
44.496,840
66,894.871
72.195.012
75.094.426
77.626.708
80.202.315
89.620.344
92.961.032
93.606.264
99.643.508
273.674.254
366.621.860
533.029.898
304.200.148
123.047.981
54.218.201
34.971.582
89.738.876
55.545.256
143.027.633
2,667,282,772
221,337,988
28,137,880
950
1.961
59.253
196.274
984.949
1.736.250
2.074.772
1.983.499
2.025.619
1.907.252
1.757.448
1.708.640
4.053,960
4.253.466
4.043.560
1.060,767
180,940
44,594
20,310
30,099
8,085
5,231
28,137,880
403,166,163
29.665
810
13.871
97.856
628,478
2,068.590
3.396.614
4.233.784
5.397.986
6.359.969
6.881.551
7.775.312
23.968.944
41.878.955
85.581.541
71,989.981
35,729,654
16,326,015
10,626,085
27,052,076
16.265.689
36.851.742
403,166,163
850,469
7.292
20.295
25.225
50,807
58,180
59,009
73,851
66,891
50,961
36.959
28,808
29,711
129.509
81,203
110,808
17,242
2,318
589
267
355
116
65
746,708
104,761
1,124,248
11,886
30,479
41,542
66,928
85,159
80,127
87,820
91,059
61,979
42.111
37.651
32.045
167,688
108,330
150.382
24,311
2,823
814
349
480
176
111
946,078
179,169
67,457,673
-400,050
145,157
332,401
881.404
1.320.717
1.646.985
2.432.341
2,524,834
2,158,683
1,759,866
1,511,121
1,702,267
8,787,567
6,933,914
14,359576
4,926,661
1.503.107
711.008
461.733
1,091.106
811,894
1,855,278
66,969,374
1,488,198
745,708
241
4,996
30.806
41.072
49.774
68.783
63.255
50.956
35.988
28.808
29,711
128.541
81.196
110.644
17.229
2.316
589
265
355
116
65
746,708
8.676,197
448
934
17.409
44,252
84,589
169,799
198,904
179,721
163,008
145,040
197,544
968.539
1.039.607
2.499.650
1.202.759
439.819
197,963
139,204
310,499
232,556
442,954
8,676,197
Basic Tables 2000
67
Table 2.3-AII Returns: Exeinptions by Type and Number of Exemptions, by Size of Adjusted Gross
Income-Continued
(All figures are estimates based on samples— money amounts are in thousands of dollars)
Exemptions for dependents-continued
Exemptions for parents
Exemptions for other dependents
Size of adjusted gross income
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
Number of
returns
Amount
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
1,998,868
46.268
67,279
163,027
218.976
190,962
162.723
161.462
154,358
131,831
90,396
73,222
69,376
138,390
140,754
152,016
31,938
3,955
711
386
596
155
88
1,538,984
461,884
2,309,276
48,457
77,152
177.028
244.745
225,835
182,612
177,640
179,414
155.073
104,357
90,802
75,269
162,109
179,517
185,092
37.520
4,427
803
422
732
176
98
1,788,727
540,550
103,255,798
-555,727
519.915
2.077.278
3.859.840
4.265,238
4,481,708
5,243,784
5.791,220
5,576.750
4,297,197
3,851.259
3.969.979
9,158.070
12,219.861
20.279.443
8.652.697
2.609.009
879.264
658.740
1.723.296
1.045.419
2.651.558
95,904,415
7,351,384
1,536,984
63
57.036
131.880
110.453
131.688
144.349
148.906
123.076
85.379
70.197
68,801
134,976
140,365
152,003
31.927
3.954
710
385
595
155
88
1,536,984
12,623,258
1,666
12,595
91,615
125,505
215,303
283.447
422,300
389,397
309.577
322.190
356,938
859,819
1.364,716
3.226,781
1,924,015
757,426
245,836
206,913
524.916
302.985
679,317
12,623,258
2,538,217
172.304
278.731
369.698
317.188
324,415
238.734
214.567
123.754
123,231
70.939
50.082
45.776
97.315
57.128
43.050
9.839
1.015
170
74
139
46
22
1,312,089
1,226,128
3,320,858
262.008
363,028
461,519
384,699
414,877
316,809
295,754
148,213
183,101
90,043
70,569
56,969
132,907
76,050
50,478
11.909
1,374
208
74
185
58
26
1,689,197
1,631,661
73,304,990
49.427
2,201.405
4.575,910
5,526,929
7,230,579
6.572,017
6,920,838
4,608,927
5,232,266
3,351,000
2,641,990
2,619,746
6,476,851
4,824,782
5,559,575
2,626,439
678,971
221,078
120,597
402,542
294,251
568,871
57,289,836
16,015,154
1,312,089
1,986
51,701
98,182
161,770
194,985
199,969
116,501
114,013
70,596
48,063
45,776
97,080
57,128
43,045
9,831
1,014
169
74
139
46
21
1,312,089
5,573,089
Under $5 000 . . .
24 035
$5 000 under $10 000
$10 000 under $15 000
11 081
$15 000 under $20 000
66 720
$20,000 under $25.000
157,288
$25,000 under $30.000
291,202
$30 000 under $35 000
351 864
$35,000 under $40,000
298,519
$40,000 under $45,000
382,323
$45 000 under $50,000
234,551
$50,000 under $55,000
180.438
$55,000 under $60,000
244.812
$60,000 under $75,000
658,490
$75,000 under $100,000
518,513
$100,000 under $200,000
879,653
$200 000 under $500 000
630 890
$500 000 under $1 000 000
193 744
$1,000,000 under $1,500.000
67,483
$1 ,500 000 under $2,000.000
32,094
$2 000 000 under $5 000 000
110,252
$5 000 000 under $10 000.000
86,313
$10 000 000 or more
152 815
5,573,089
Nontaxable returns, total
* Estimate should be used with caution because of the small
NOTE: Detail may not add to totals because of rounding.
number of returns on which it is based.
68
Individual Returns 2000
Table 2.4-AII Returns: Exemptions by Type and Number of Exemptions, by IViarital Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Number
of
returns
Number
of
exemptions
Number of
exemptions
for taxpayers
Exemptions for dependents
Total
Marital status
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
129,373,600
50,268,249
2,486,719
2,462,008
24.711
18.208.359
63.800
58.346.372
262,332,427
153,750,915
3.458.912
3.395.533
63.379
45,371,482
169,590
49,581.528
167,789,128
100.397.738
2,502,460
2,455,066
47.394
18.208,359
63,800
46.616.770
47,073,934
27,188.785
625.496
616.877
8.618
17.068,210
63.800
2.127.644
84,643,299
53.353,177
956,451
940,467
15,984
27,163,123
105,790
2.964.758
2,902,216,266
2.384.798.353
28.733,922
28,284,022
449,900
425,860,110
3,000,615
59,822,256
30,369,604
22.211.075
532,825
524,208
8,617
5,574,574
37,141
1,013,989
418,317,724
Joint returns of married persons
Separate returns of married
persons, total:
Spouse filing
377,608,154
4,432,604
4,369,163
Spouse not filing
63,441
28,790,146
392,446
Returns of single persons
7,094.374
Exemptions for dependents-continued
Exemptions for children at home
Exemptions
for children away from home
Marital status
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
Number of
returns
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(IB)
All ratums total
43,899,162
26,584,493
565,826
557,209
8,617
15,352.620
63,402
1,332.811
77,788,917
51,325,952
869.672
853.689
15,983
23.670,029
101.383
1,821.882
2,778,620,761
2,340,223,319
26.154.766
25.704.957
449.809
380.595.317
2.992.704
28,654.654
28,137,880
21,703,909
477,057
468.441
8.616
5.520.927
36.743
399.244
403,166,163
370,870,891
4.077.281
4,013,851
63,431
25.003.933
392.321
2.810.737
860,469
345,836
30,025
•r30,025
103,676
370.922
1,124,248
462,806
39,188
-39,188
122.997
499.257
67,467,673
32,054,081
1,523,142
1,523,051
91
4,237.027
19,643,323
746,707
308,907
29,155
-29,155
66,129
341,516
8,676,197
Joint returns of married persons
Separate returns of married
persons, total:
Spouse filing
4,964,101
239,819
"239,819
Spouse not filing
480,722
Returns of surviving spouses
.
Returns of single persons
2,990.555
Exe
Tiptions for depe
ndents-continut
>d
E
xemptions for parer
ts
Exemptions for other dependents
Marital status
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
Number of
returns
Amount
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
All ratums, total
1,998,868
785,731
16,784
16.784
1,066,619
•933
128,802
2,309,276
933.935
16,789
16.789
1,207.905
•933
149,714
103,266,798
64.487.565
768.844
768,844
33,638,896
•56.257
4.304,236
1,636,984
669.603
15,820
15.820
757.733
•933
92.896
12,623,268
9,050.257
98.562
98.562
2.914.802
•7,496
552,140
2,638,217
468.197
25,795
25,795
1,660,013
•2,527
381,686
3,320,868
630.483
30.803
30.803
2.162,192
•3,475
493,905
73,304,990
25.403.546
961.466
961.466
37,437.262
59,105
9.443.610
1,312,089
345,392
19.915
19.915
718.116
•398
228,268
6,673,089
Joint returns of married persons
2,553,552
Separate returns of mamed
persons total"
99.961
Spouse filing
99.961
Spouse not filing
1,969,036
Returns of surviving spouses
•125
Returns of single persons
950,415
'Estimate should be used with caution because of the small number of returns on which it is based
*" Data combined to prevent disclosure of specific taxpayer data.
NOTE Detail may not add to totals because of rounding
Basic Tables 2000
69
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
All returns witfi earned income credit
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
EIC salaries
and wages
Nontaxable earned
income
EIC self-employment
income
EIC earned
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total
19,277,225
90,896
291.254
402.673
615.544
686.503
788.494
850.458
911,234
1,032.377
937,415
1.113,748
792,256
741,767
681,407
672,310
655,656
727,486
716.817
680,686
712.537
673.665
2,753.714
1,748,326
257,531,049
-2,368,832
163,780
632.935
1.547.638
2.391.674
3.536.899
4.685.749
5.957.769
7.737.560
7.967.906
10.600.046
8,278,407
8,521,099
8,531,250
9,084,298
9,500,300
11,268,064
11,820.763
11,906.094
13.182.085
13.115.143
61.759,351
47,711,069
17,624,463
44,355
242.681
335.158
540.455
590.241
697.505
736,268
778,987
905,588
832,614
952,344
718,698
663,330
623,702
633,572
622.258
696.272
678.929
643,238
682,662
638,650
2,666,051
1,700,905
231,992,404
357.285
214,840
602,410
1,351,230
1,975,427
2,976,113
3,832,338
4,654,746
6,233,389
6,366,153
8,171,358
6.926.068
7.178,202
7.335.527
8,224,503
8,579,481
10,271,945
10,764,304
10,737,030
12,088,775
12,039,882
57,170.349
43.941.049
2,272,063
4,398
•1,903
•12,918
22,787
•7,231
28,610
17,785
32,775
33,350
28,038
58,195
53,362
57,467
59,205
73,105
84,236
92,178
118,405
98,441
136,906
158,102
696,167
396,498
2,379,230
9,063
•132
•9,723
4,666
•4,309
18,008
7.594
23,579
13,321
11,189
45,349
39,284
40.871
59,349
88,262
92,477
88,545
124,928
126,359
166,011
179,234
876,961
350,015
3,389,610
68,330
59,228
93,724
99.576
141.914
139.872
166.635
233,596
248,501
199,828
289,421
150,944
137,007
130,639
98,225
90.841
80.864
93.168
92,027
80,875
88,370
355,984
250,041
22,245,921
205,906
-3,277
100.004
212.517
413.398
501.951
696.272
1.144.841
1.283.182
1.198.001
2,071,903
1,045,338
1,083,309
983,470
701.663
699.451
708,006
853,850
875,758
815,817
848,529
3,289,592
2,516,442
19,277,225
90,896
291,254
402,673
615,544
686.503
788.494
850,458
911,234
1,032,377
937,415
1,113,748
792.256
741.767
581,407
672,310
655,656
727,486
716,817
680,686
712,537
673,665
2,753,714
1,748.326
256 617,554
No adjusted gross income
572,253
$1 under $1 000
211,696
$1,000 under $2, 000
712,137
$2 000 under $3 000
1 568 413
$3 000 under $4 000
2.393 134
$4 000 under $5 000
3.496.071
$5 000 under $6 000
4 536 203
$6 000 under $7 000
5 823 165
$7 000 under $8 000
7.529.892
$8 000 under $9 000
7 575 342
$9 000 under $10 000
10 288 610
$10 000 under $11 000
8 010,691
$11 000 under $12 000
8 302 382
$12 000 under $13 000
8 378 346
$13 000 under $14 000
9 014 428
$14 000 under $15 000
9 371 409
$15,000 under $16,000
11,068.496
$16 000 under $17 000
1 1 743 083
$17 000 under $18 000
11 739 147
$18 000 under $19 000
1 3 070 603
$19 000 under $20 000
13 067,644
$20 000 under $25 000
61 336 902
$25 000 and over
46 807 506
All returns witti earned income credit-continued
Size of adjusted
gross income
Total
incom
sarned
3 credit
EIC usee
income tax t
) to offset
efore credits
Total income
tax
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Total .
19,277,225
90,896
291,254
402,673
615,544
686,503
788,494
850,458
911.234
1,032.377
937.415
1,113.748
792.256
741.767
681,407
672.310
655.656
727.486
716.817
680.686
712.537
673,665
2,753,714
1,748,326
32,296,341
86,036
38,824
156,104
348,618
535,675
760,747
1,023,475
1,347,731
1,601,516
1,722,828
2,433,971
2,189,347
2.251.229
2,010.780
1.958.787
1.815.249
1.855.526
1.687.467
1.457.934
1.411.381
1.185.633
3.463.820
953.664
5,416,246
•1,982
276,985
255,228
267,403
83,002
•12,911
42,844
64,050
83,635
183,020
234.900
246.293
328,657
343.886
1.674.876
1.316.575
1,968,680
•668
15.871
33.246
18,425
4.399
•3.612
7.557
16,768
28,015
33,715
66,236
102,081
164,363
161,516
880,416
431,790
2,068,415
•1 ,982
•7
176,610
252,618
67,152
•28
•948
•6,742
•9,862
697,153
855,314
1,211,409
•232
14.759
65,658
27.339
•1
•505
•533
•2.691
351,293
748,400
3,147,876
56,947
31,774
80,255
95,358
134,825
132,459
161,184
222,305
236,266
169,616
270,565
149,341
138,331
132,703
95,176
95,084
81,849
106,115
95,851
87,834
83,231
321,490
169,316
2,523,703
25,738
3,813
13,195
22,367
42,510
48,128
67,907
143,244
141,078
143,050
284,758
159,363
171,576
153,797
115,400
115,735
103,481
130,005
107,009
105,097
95,233
257,556
73,663
16,125,542
54.076
265,013
344,056
558,167
600,739
711.057
756,222
846,020
948,299
732,118
848,544
719,870
740,438
674,969
664.323
638.824
712,130
691.456
648.277
673.692
621.487
1.905.655
770,111
27,803,959
No adjusted gross income
60,297
$1 under $1 000
35,011
$1,000 under $2.000
142,909
$2,000 under $3.000
326,251
$3,000 under $4.000
493,165
$4 000 under $5 000
712,619
$5,000 under $6 000
954,900
$6,000 under $7.000
1 ,204,487
$7,000 under $8.000
1,444,566
$8 000 under $9 000
1 546 532
$9,000 under $10.000
2,130,788
$10,000 under $1 1 ,000
2,025,585
$11,000 under $12,000
2,076,042
$12,000 under $13,000
1,849,426
$13 000 under $14 000
1 826 619
$14 000 under $15 000
1 671 499
$15,000 under $16,000
1,718,330
$16,000 under $17,000
1 ,491 ,226
$17,000 under $18 000
1 248 843
$18,000 under $19,000
1,141,920
$1 9 000 under $20 000
928 884
$20,000 under $25.000
2,325.848
$25,000 and over
448.211
Footnotes at end of table.
70
Individual Returns 2000
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns witti no qualifying ctiildren
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
Etc salaries
and wages
Nontaxable earned
income
EIC self-employment
income
EIC earned
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
Total
3,404,800
56.457
190.377
187,564
302.853
327,200
398.269
391,300
378,564
434,671
321,966
325,488
90,092
17,539,855
-1,141,280
101,188
291,793
754,103
1,136,181
1,785,137
2,164,891
2,458,387
3.257.419
2,731,962
3,080,892
919,181
2,844,445
22,083
148,922
133,223
252.028
254.537
327.063
312.341
330.300
376.802
292.882
306.513
87.750
15,118,771
89.998
97.497
212,475
622,016
826,901
1,362,249
1,621,112
2,021,601
2,601,468
2,219,798
2,646,451
797,206
86,026
•1.422
•1.903
•6.085
•10,895
•3.903
•10.960
•4.058
•11.970
•13.001
•6.987
•9.918
•3,925
32,121
•92
•132
•479
•3,387
•3,655
•3,742
■594
•6,916
•3,877
•6,316
•2,773
•158
827,959
41.369
49.194
71.821
65.362
95.663
97.484
105.558
85.291
101.269
61.003
46.742
•7,203
2.969,062
111,715
28,161
110,674
135,381
289,868
383,912
473,325
346,042
522,099
278,029
258,797
•31,059
3,404,800
56,457
190.377
187.564
302.853
327.200
398.269
391.300
378.564
434.671
321.966
325.488
90,092
18,119,955
No adjusted gross income
$1 under $1 000
201.805
125.790
$1 000 under $2 000
323,628
$2 000 under $3 000
760,784
$3 000 under $4 000
1,120,424
$4 000 under $5 000
1,749,902
$5,000 under $6.000
$6,000 under $7.000
$7,000 under $8.000
$8 000 under $9 000
2,095,031
2,374,559
3,127,444
2,504,143
2,908,022
$10 000 under $11 000
828,423
$11 000 under $12 000
$12,000 under $13.000
$13,000 under $14.000
$14,000 under $15,000
$15,000 under$16.000
$16,000 under$17.000
$17,000 under $18,000
$18,000 under $19,000
$19 000 under $20 000
-
$20 000 under $25 000
.
$25 000 and over
.
Returns with no qualifying children-continued
Size of adjusted
gross income
Total earned
income credit
EIC used to offset
income tax before credits
Total income
tax
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
Total
3,404,800
56,457
190,377
187,564
302,853
327,200
398,269
391,300
378,564
434,671
321,966
325,488
90,092
703,691
9,290
9,355
24,245
56,834
83,175
126,136
130,108
106,997
90,631
43,770
21,929
1,222
847,108
•1.982
272.003
251.371
254.600
67.152
66,938
•668
15,637
32,446
17,255
933
498,369
•1.982
•7
176,610
252,618
67,152
107,988
•232
14.759
65.658
27,339
679,247
35.688
26.861
61.252
59.566
90,886
92,419
100,734
74,894
90,756
29,234
14,615
•2,342
144,795
6,378
2,904
8,968
10.341
22.999
26.163
30.034
18.546
15.195
2.458
783
■24
2,291,519
21.273
164.487
128.947
249.134
243.163
321.336
298,056
314,722
351,523
117.998
60.283
20.598
491,958
No adjusted gross income.
2,912
$1 under$1.000
6.451
$1,000 under $2. 000
$2,000 under $3.000
$3,000 under $4 000
15.277
46.492
60.175
$4,000 under $5.000
$5,000 under $6.000
$6,000 under $7.000
$7,000 under $8.000
$8 000 under $9 000
99.972
99.406
88.452
59.798
8.866
$9,000 under $10,000.
3.891
$10,000 under $11. 000
$11,000 under $12,000
$12,000 under $13 000
265
$13,000 under $14,000
.
$14,000 under $15.000
$15,000 under $16.000
$16,000 under $17,000
$17,000 under $18,000
$18,000 under $19,000
$19,000 under $20,000
$20,000 under $25.000
$25,000 and over
-
Footnotes at end of table
Basic Tables 2000
71
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns with one qualifying child
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
EIC salaries
and wages
Nontaxable earned
income
EIC self-employment
income
EIC earned
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(SO)
Total
7,692,493
14,302
51.993
133,723
168.568
196.025
216.144
258,521
326,391
385,143
338,479
361,396
323,082
382,958
380,279
322,685
314,220
367,298
358,027
338,315
354,206
353,972
1.300,940
445,826
107,962,274
-365,803
32,538
215,199
424,267
690,893
974,116
1,422,028
2.149,906
2,875,654
2,879,686
3,434,367
3.385,851
4.414,789
4,769,119
4,351.127
4.549.504
5,688.145
5.910.995
5.919.734
6.550,498
6.900,657
29.177,594
11,611,410
7,187,262
7,596
47,794
125.262
153.127
178,496
209,349
234,706
253,273
335,606
291,549
325,644
297,022
355,393
354,041
302,858
295,248
353,802
342,166
322,687
344,773
338,521
1,274,782
443,567
98,954,288
108.635
51.824
261.884
377.539
618,212
949,106
1,229.302
1,445,557
2,283,763
2,295,758
2,872,903
2,908,202
3,905,266
4,244,763
3,982,237
4,093,626
5,243,781
5,434,361
5,397,142
6,151,898
6,390,954
27,619,959
11,087,713
1,022,863
•630
•4,912
•3,964
•1,982
•6,792
•6,833
•4,950
•9,545
•10,859
20,798
26,700
35,806
34,558
30.679
47.492
42,744
64,106
52,094
78,060
72,030
358,041
109,290
1,046,875
•3,796
•5,320
•276
•309
•3,222
•2.065
•4,941
•5,146
•3,347
28,479
29,074
30,357
47,276
39,212
70,951
40,340
72,292
51,086
80,862
91,987
359,013
77,526
1,112,300
10.986
•5.473
14.253
24.020
27,584
17,963
37,533
121,364
106,872
67,346
72,337
56,721
51,768
57,541
37,513
46,070
33,126
40,351
42.679
28,863
42.225
129.325
40.387
6,980,987
29,793
•-16,972
-15,960
58,513
74.514
28.386
143.523
658.612
530,160
488,635
455,036
342,403
362,441
425,469
293,543
337,340
268,098
325,478
390,511
250,479
372,068
897,828
281,090
7,692,493
14.302
51,993
133,723
168,568
196.025
216.144
258.521
326.391
385,143
338.479
361.396
323,082
382,958
380,279
322,685
314,220
367,298
358,027
338,315
354,206
353,972
1,300,940
445,826
106,982,150
No adjusted gross income
$1 under $1 000
142,224
34 852
$1,000 under $2, 000
$2 000 under $3,000
251,244
436,327
$3 000 under $4 000
693 035
$4 000 under $5 000
980 715
$5 000 under $6 000
1 374 890
$6,000 under $7,000
$7 000 under $8,000
2,109,110
2 819,068
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11, 000
$11,000 under $12, 000
$12,000 under $13,000
$13,000 under $14, 000
$14,000 under $15,000
$15,000 under $16,000
$16,000 under $17, 000
$17,000 under $18,000
$18,000 under $19,000
$19,000 under $20,000
$20,000 under $25.000
$25,000 and over
2,787,740
3,356,418
3,279,678
4,298,064
4,717,508
4,314,992
4,501,817
5,552,219
5,832,131
5.838,739
6.483,239
6,855,009
28,876,801
11,446,329
Returns v»ith one qualifying child-continued
Size of adjusted
gross income
Total earned
income credit
EIC used to offset
income tax before credits
Total income
tax
EIC used lo offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(69)
(60)
Total
7,692,493
14,302
51,993
133,723
168,568
196,025
216,144
258,621
326,391
385,143
338,479
361,396
323,082
382,958
380,279
322,685
314,220
367,298
358,027
338,315
354,206
353,972
1.300,940
445,826
12,080,971
22.915
11.840
77.007
143.365
227,479
328,374
467,322
708,214
882,890
774,097
834,139
745,522
885,332
869,576
701,337
634,229
687,619
606,863
517,556
481,853
426,335
961,589
85,519
3,028,686
•4,983
•2,028
•9,849
•13,868
•10,929
36,852
67,109
75,660
163,298
214,260
223,712
283,455
301,329
1,199,283
432.072
1,296,421
•234
•377
•583
•2.957
•2,873
4.886
12.341
23.353
31.129
59.184
90.211
164,294
151,658
681,552
80,789
1,116,927
•28
•948
•6,742
•9,862
681,088
418,260
834,498
•1
•505
•533
•2,691
346,800
483,969
1,017,203
8.109
•2,296
12,326
23,065
26,269
15,638
33,607
122,374
103,192
69,192
75,721
61 ,907
54.865
59.476
33.809
48.156
33.387
44.221
42,459
25,005
36,593
82.703
•2,834
859,421
7,275
•564
2,458
8,708
11,795
7,478
22,543
100,606
90,650
74,409
74,963
54,335
56,823
64,288
44,309
53,079
34,359
41,176
39,209
18.319
27.106
24.422
•544
6,396,117
13.474
51.642
133,723
164.909
195,040
215,640
257,529
326,391
384,213
337,150
361,396
320,190
382,615
373,849
315,042
298.872
352,611
340,157
317.243
334.057
322,991
572,651
24,733
9,925,129
15,640
11 275
No adjusted gross income
$1 under $1 000
$1,000 under $2 000
74 548
$2,000 under $3,000
1 34 658
$3 000 under $4 000
215,684
320 896
$4 000 under $5 000 . .
$5,000 under $6,000
$6,000 under $7,000
607 608
$7 000 under $8 000
792 006
$8,000 under $9 000
699 310
$9 000 under $10 000
758,593
688 230
$10 000 under $11 000
$11,000 under$12 000
825,635
800 402
$12,000 under $13,000
$13,000 under $14 000 ,, .,
644,687
557 797
$14,000 under $15,000
$15 000 under $16 000
622 130
$16,000 under $17.000
$17,000 under $18.000
506,503
388 136
$18,000 under $19.000
$19,000 under $20,000,.
309,240
$20,000 under $25,000
$25 000 and over
4 187
Footnotes at end of table.
72
Individual Returns 2000
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
{All figures are estimates based on samples-money amounts are in
thousands of dollars)
Returns with two or more qualifying children
Size of adjusted
Adjusted
EIC salanes
Nontaxable earned
EIC self-employment
EIC earned
gross income
Number of
returns
gross income
less deficit
and wages
income
income
income
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
(61)
(62)
(63)
(64)
(65)
(66)
(67)
(68)
(69)
(70)
Total
8.179,932
132,028,920
7,592,757
117,919,345
1,164,174
1,300,233
1,449,351
12,295,872
8,179,932
131,515,450
No adjusted gross income
20.137
•861,749
14.675
158.651
2.345
5.175
15,975
64.398
20,137
228,224
$1 under $1.000
48.884
30,054
45.954
65.519
-
•4.561
•-14.466
48,884
51.053
$1 000 under $2 000
81.386
144.124
163.277
125,943
369,268
564,600
76.573
135.300
157.208
128.051
351.676
530.314
•1.921
V.928
•1.346
•3.925
•1,003
•345
•7.649
10,194
18.667
•5,290
18,623
49,016
81,386
144,124
163,277
137 266
$2 000 under $3 000
371.302
$3,000 under $4.000
579.675
$4,000 under $5.000
174,081
777,646
161.094
664,758
•10.859
•11,044
24.425
89,652
174,081
765.454
$5,000 under $6,000
200637
1,098,830
189.221
981.924
•6.894
•4,935
23,544
79,424
200,637
1 ,066,282
$6 000 under $7 000
206.280
212563
276.970
1,349,476
1 ,604,488
2.356,258
195.414
193.180
248.183
1.187.588
1.348.159
1.850.597
•15.856
•10.804
•10.192
•11,722
•4,298
•1,526
26,941
40,360
71,478
140.187
230.922
431.337
206,280
212,563
276,970
1 339 496
$7 000 under $8 000
1 583 380
$8,000 under $9,000
2,283,460
$9,000 under $10,000
426.864
4,084,787
320.187
2.652.003
27.480
14,097
170,343
1,358,070
426,864
4,024,170
$10,000 under $11,000
379.082
3,973,375
333.926
3.220.661
22.737
10,053
87,020
671,876
379,082
3,902,589
$11,000 under $12,000
358.809
4,106,310
307.937
3.272.936
21.662
10,514
85,239
720.868
358,809
4,004,317
$12,000 under $13,000
301.128
3.762,131
269.661
3.090.763
24.648
12,074
73,098
558.001
301,128
3,660,838
$13,000 under $14,000
349.625
4,733,171
330.714
4.242.266
42.426
49.049
60,712
408.121
349,625
4,699,436
$14,000 under $15,000
341.436
4,950.796
327.011
4.485.955
36.744
21.526
44,771
362.111
341,436
4,869,592
$15,000 under $16,000
360.188
5.579.919
342.470
5.028.164
49,434
48.205
47,738
439.908
350,188
5,516,278
$16,000 under $17,000
358.790
5.909.769
336.763
5.329.943
54.299
52.637
52,818
528.372
358,790
5,910,952
$17,000 under $18,000
342,371
5.986,360
320.551
5.339.888
46.347
75.274
49,347
485.247
342,371
5,900.408
$18,000 under $19,000
358,331
6,631,587
337.889
5.936.877
58.846
85.149
52,012
565.338
358,331
6.587,364
$19,000 under $20.000
319,693
6,214,486
300.130
5.648.928
86.072
87.247
46,146
476.460
319,693
6.212.636
$20,000 under $25.000
1,452.774
32,581,758
1.391.268
29.550.390
338.126
517.947
226,659
2 391 764
1 452 774
32 460 101
$25 000 and over . ...
1.302.499
36,099,659
1.257.338
32,853,336
287.208
272.489
209,655
2.235.352
1,302,499
35 361 177
Returns wit
1 two or more qu
alifying children-
-continued
Size of adjusted
Total
3amed
EIC usee
to offset
Total
ncome
EIC used to offset
EIC refundable
gross income
incom
s credit
income tax t
efore credits
tax
all other taxes
portion
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
returns
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(80)
Total
8 179 932
19,511,679
53.830
1,540,452
605,320
453,119
268,923
1,451,426
13.150
1,519,487
12.086
7,437,906
19,328
17,386,872
41.745
No adjusted gross income
20.137
$1 under $1,000
48.884
17.630
-
•2.616
•344
48,884
17.285
$1 000 under $2 000
81 386
54 852
•6 677
•1 768
81,386
144 124
53.084
145 102
$2,000 under $3 000
144 124
148 419
12 727
3 317
$3,000 under $4 000
163 277
225 021
17671
7 715
$4,000 under $5,000
174.081
306.237
.
24.402
14.486
174,081
291.750
$5,000 under $6.000
200.637
426.045
-
-
26.843
15.330
200,637
410.715
16.000 under $7 000. . .
206 280
532 519
25 038
24 092
204 907
508 427
$7,000 under $8.000
212 563
627 995
42 318
35 233
212,563
276 970
$8,000 under $9,000
276.970
904.961
•1.829
•423
71 190
66 182
838 356
$9,000 under $10.000
426.864
1.577.903
•2.954
•588
180.229
209.012
426,864
1.368.303
$10,000 under $11 000
379 082
1 442 604
•1 982
•509
85 093
1 05 004
379 082
1 337 091
$11. 000 under $12 000
358 809
1 365 898
•1 982
•739
$12,000 under $13,000
301 128
1 141 204
•5 992
•2 671
73 227
1 .049,024
1 181 932
$13,000 under $14 000
349 625
1 257 450
•6 941
'4 427
61.367
46.928
48.463
71.091
62.656
69.122
349 281
$14,000 under $15.000
341 436
1 181 019
•7 974
•4 661
$15,000 under $16.000
360.188
1.167.907
19.721
2,586
_
359,520
1.096.200
$16,000 under $17 000
358 790
1 080 604
20 640
7 052
61.894
53.393
88 829
351 300
984 723
$17,000 under $18,000
342.371
940.378
22.580
11.870
.
67.800
331,033
860.707
$18,000 under $19,000
358.331
929.528
45,203
10,070
62.829
86.779
339,635
832.679
$19,000 under $20.000
319.693
759.298
42,557
9.858
-
46.638
68.126
298,496
681.314
$20,000 under $25.000
1.452.774
2.502.231
475.593
198.864
16.065
4.492
238.786
233,134
1,333,005
2.070.234
$25,000 and over
1.302.499
868.145
884.502
351.002
437.054
264.431
166.483
73,119
745,378
444.024
' Estimate should be used with caution because of the small number of returns on which It is based
NOTE Detail may not add to totals because of rounding.
Basic Tables 2000
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X) "D TT T) T)
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8888 i t ?888 88888 8
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Basic Tables 2000
85
Table 3.4-Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate
at Which Tax Was Computed
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Tax rate classes
Classified by the highest marginal rate at which tax was computed
Number of
returns
Adjusted
gross income
Modified taxable income
At marginal rate
Tax generated
At marginal rate
Income tax after credits
As a percentage of
Adjusted
gross income
Modified
taxable income
All returns
All tax rates
10 percent
15 percent (Form 8814)
15 percent
20 percent ,
25 percent
28 percent
28 percent (capital gains)
31 percent
36 percent
396percent
Form 8615
Joint returns and returns
of survivlna SDOuses
All tax rates
10 percent
15 percent (Form 8814)
ISpercent
20 percent
25 percent
28 percent
28 percent (capital gains)
31 percent
36 percent
39.6percent
Form 8615
Separate returns of
married oersons
All tax rates
10 percent
15 percent (Form 8814)
15 percent
20 percent
25 percent
28 percent
28 percent (capital gains)
31 percent
36 percent
39,6 percent
Form 8615
Returns of heads
of households
All tax rates
10 percent
15 percent (Form 8814)
15 percent
20 percent
25 percent
28 percent
28 percent (capital gains)
31 percent
36 percent
39,6 percent
Form 8615
Returns of single persons
All tax rates
10 percent
15 percent (Form 8814)
ISpercent
20 percent
25 percent
28 percent
28 percent (capital gains)
31 percent
36 percent
39,6 percent
Form 8615
JH
(2)
J3L
JfL
JSL
(7)
(8)
JSL
105,254,144
1.239,906
22,171
68,277,153
1,396,709
45,524
67,436
27,243,957
3,924,396
1,569,935
921,356
545,600
45,034,053
249,042
15,488
24,339.522
763,883
33,065
46,186
15,418,387
2,186,116
1,201,529
780,834
2,222,887
10,502
t
1,253,060
14,126
t
t
744,741
131,500
40,680
27,088
12,421,206
21,171
t
10,886,454
63,396
t
t
1,318.375
72,268
36,607
15,699
45,575,998
959,191
31,798,117
555,304
10,718
21,249
9,762,454
1,534,511
291,119
97,735
545,600
6,255,479,877
15,073,905
-5,793
1,895,800.696
209,925,287
8,556,124
6,579,824
2,060,878.797
576,327.152
428,868.704
1,047,120,135
5,355,047
4,222,346,268
7,834,768
-80,007
1,009,793,406
147,277,143
6,685,102
4,882,635
1,437,769,406
384.715,030
341,378,919
882,089,865
112,217,984
234,093
t
25,937,731
4,552,245
t
t
33,705,330
11,113,760
5,904.480
30,533,754
419,598,692
611,144
t
286.764,434
6,758,325
t
t
88,874,281
10.905,732
8,966,282
16,487,405
1,501,316,933
7,393,900
573,305.125
51,337,574
1.487.392
1.687.351
500.529,780
169,592,630
72,619.023
118.009.111
5,355,047
4,544,454,724
5,526,181
25,701
1.015.294.204
163.406,083
7,177.733
5.131.252
1.549.300.652
471.862.727
369.823,904
951,976.119
4,930,169
3,134,788,665
2.459.722
18,313
539.829,943
114.464,382
5,580,333
3,730,227
1,063,601,346
310,417.271
292,660,259
802,026,869
84,597,060
62.085
t
14.285.802
3.472.388
t
t
25.121.386
9.047.326
5.114.458
27,294.178
232,841,988
262,248
t
130,678,484
5,324,537
t
t
64,859,489
8,903,594
7,753,458
14,919,586
1,092,227,012
2.742,125
330,499.975
40.144.776
1,274,413
1,391,371
395,718,431
143,494,536
64.295.729
107.735,486
4.930,169
2,102,758,318
5.525.082
25.701
997.113,758
112,559,841
1,568,072
307,623
335.962.198
81,876,009
73,980.668
489.420.352
4.419,014
1,354,243,588
2.459.393
18.313
529.998,830
80,779,303
1,230,286
140,333
225,387.739
47,391,519
56,474.756
410.363.116
41,423.381
61,968
t
14.167.041
3,146,622
t
t
6,675,671
1,452,650
1,038,055
14,795318
157,770,260
262,248
t
129,665,571
3,096,158
t
t
13,590,857
1,654,823
1,503,681
7,962,316
549,321,089
2,741,474
323,282,316
25,537.758
224,544
167,258
90.307.931
31.377,017
14.964,176
56.299,601
4,419,014
1,008,640,394
552.754
3.855
151.410.696
29,337.306
1,425,500
1.039,695
297,985,907
112,453,232
99,754,259
313,510,924
1,166,267
724,081,523
246,008
2,746
80,503,973
20.723.975
1,105,390
747,931
205,272,347
73,415,182
78.299.222
263.764.749
19,980,020
6,214
t
2,136,989
672,663
t
t
4,834,442
2,152,749
1,369,837
8,764,230
41,833,501
26,224
t
19.554,008
917,501
t
t
11.991.756
2.158,312
2,116.755
5,040.814
222,745,350
274,309
49,215,726
7,023,167
252,125
289,830
75,887,361
34,726,989
17,968,445
35.941.132
1.166.267
514,103,193
552.508
3.855
149.567.064
22,511,968
392.018
86.134
94.069,415
25,381,563
26,633,040
193,810,459
1,095,169
356,885,880
245,939
2,746
79.499.825
16,155,861
307,572
39,293
63.108.567
14.691,371
20.330,912
152,503,794
11,334,247
6,197
t
2,125,056
629.324
t
t
1.869,188
450,322
373,700
5,858,946
28,116,044
26,225
t
19,449,836
619,232
t
t
3,805,440
512,995
541,325
3,153,077
117,767,024
274,147
48,492,347
5,107,552
56,136
46,832
25,286,221
9,726,875
5,387,103
22,294,642
1,095,169
979,416,711
513,415
15,737
129,924,012
30.236.001
1.451.686
1.034.590
291,538.275
113.202,803
100.178,224
310,190,563
1,131,405
704,795,790
232,047
15,431
67.981.795
21.350.511
1.123.625
732.627
199.471,734
73,938.682
78,597,888
261,351,449
19,522,511
5,058
t
1.956.710
717.567
t
t
4.750.343
2.162.154
1,374.832
8.499.924
34,305,354
20.875
t
12,479.049
920,440
t
t
11,613,958
2,186,667
2,120,426
4,934,351
220,793,057
255,435
47,506,459
7,247,483
254,820
299,998
75,692,240
34,915,300
18,085,079
35,404.839
1.131.405
15.7
3,2
(X)
6.9
14.4
17.0
15,7
14,1
196
23 4
296
21.1
16.7
30
(X)
6,7
14,5
16,8
150
13,9
19,2
23 0
29,6
(X)
17.4
22
(X)
7,5
15,8
(X)
(X)
14,1
195
23,3
27,8
(X)
8.2
3,4
(X)
4,4
13,6
(X)
(X)
13,1
20,1
23 6
29 9
(X)
14.7
35
(X)
8,3
141
17,1
17.8
15,1
20,6
24.9
30.0
21.1
21.6
9,3
61,2
12,8
18,5
20,2
20,2
18.8
24.0
27.1
32.6
22.9
22.5
9.4
84.3
12.6
18.7
20.1
19.6
18.8
23.8
26.9
32.6
(X)
23.1
8,1
(X)
13.7
20.7
(X)
(X)
18,9
239
26,9
31,1
(X)
14.7
8,0
(X)
9,5
17.3
(X)
(X)
17.9
24.6
27.3
33,1
(X)
20.2
9.3
(X)
14.4
18.1
20.0
21.6
19.1
24.3
28.1
32.9
22.9
(X) Percentage not computed
' Estimate should be used with caution due to the small number of sample returns on which it is based,
t Data deleted to avoid disclosure of information for specific taxpayers Deleted data are included in appropriate totals,
NOTE, Detail may not add to totals because of rounding.
86
Individual Returns 2000
Table 3.5-Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross
Income
(All figures are estimates based on samples— money amounts are in thousands of dollars)
Number of
returns with
modified
taxable
income
Taxable
income
~~
Tax generated at speafic rate
Modified
taxable
income
Tax
ger^erated
at all rates
10 percent
15 percent (from Form 8814)
Size of adjusted gross income
of
returns
Income
taxed
at rate
Tax
generated
at rate
Number
of
returns
Income
taxed
at rate
Tax
generated
at rate
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
ToUl
Under $2 000
10S.2M.144
728,355
772,689
1.770.153
2.168.907
2.975.905
2.920.227
3,396.633
3.977.962
4.192.127
4.287.589
9,585.445
8,235.563
13,410,399
10.376.331
17,026.414
8.585.345
8.076.677
2.132.745
395.413
99,333
44,504
66.651
17,576
11.201
4,544,242,147
403.500
1.164.830
2.271.887
4.372,394
7.419,540
11.477.791
16.198.328
22.398.362
28.494.359
35.484,903
108.031,449
127.600.390
289.468.391
305.175.955
724.730.198
537.645,034
821.705.724
521.942.794
239.349.218
108.725.941
69.595.617
181.760.398
109.905.445
268.919,902
4.S44,4S4,724
407.564
1,179.015
2.272.602
4.394.476
7.422.399
11.477.900
16.201.206
22.401.665
28.497.321
35.527.215
108.030.830
127.608.814
289.490.599
305.222.306
724.735.063
537.652.653
821.745.446
521.950.125
239.364.402
108.721.787
69.593.141
181.746.298
109.903.190
268.908.707
1,0W,«40,394
53.222
175.650
345.189
660,409
1,114.373
1.701.847
2.419.538
3.341,833
4.249,634
5,293,477
16,109,360
19,046,013
44.307.242
49.596,589
123.389.614
103.922,256
185.016.291
144.638.780
75,682.396
35.307.670
22.634.618
58.561.043
34.570.570
76,502,781
9,407,394
495.906
487.205
310.026
262.459
289.120
265,176
220,331
262.234
300.435
296,253
743.700
725.454
1.284.217
1.052.261
1.771.573
329.076
220.585
62.120
15.148
4.300
2.392
4.331
1.606
1.488
40,421,905
223.790
519.790
495.566
496.403
515.877
621.594
534.888
648.534
703,598
888,463
2.400.726
2.453.723
5.267.751
4.704.327
9.741,786
3,903,098
3,851,303
1.479,381
468,135
140,267
83,058
158,555
62,394
58,900
4,042,634
22,417
52,003
49,563
49,645
51,610
62,175
53,510
64.858
70,375
88.862
240.108
245,411
526,821
470,492
974.250
390,326
385,138
147,940
46,814
14,027
8,306
15,856
6,239
5,890
348.381
3,320
•948
•948
•972
•2,175
•6
•2,894
•5,870
•2,851
•3,855
•3,811
•7,246
12,679
21,942
50.681
71,508
94,179
43,757
11,025
3,479
1,261
2,074
500
399
276,017
3.731
•2,656
•664
•2.042
•2.817
•8
•4.748
•4.506
•2.812
•1.531
•3.347
•7.332
10,395
13,571
33,931
39,919
87,084
36.915
10,548
3,430
1,257
1,900
493
382
41,412
660
S2 000 under $4 000
•398
$4 OOO under $6 000
•100
$6 000 under $8 000
•306
$8 000 under $1 0 000
•422
$10 000 under $12 000
•1
$12 000 under $14 000
V12
$1 4 000 under $16 000
•676
$16 000 under $18 000 .. ..
•421
$18 000 under $20 000 . ..
•230
$20 000 under $25 000
•502
$25,000 under $30,000 _...
$30 000 under $40 000
•1.100
1.559
$40 000 under $50 000
2.040
$50 000 under $75.000
5.092
$75,000 under $100.000
5.990
$100 000 under $200 000
13.062
$200 000 under $500 000
5.538
$500 000 under $1 000 000 ..
1.582
$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
515
189
285
74
57
Tax generated at specific rale
15perc»nt
20 percent
25 percent
Size of adjusted gross income
Number
of
returns
Income
taxed
at rate
Tax
generated
at rate
Number
of
returns
Income
taxed
at rate
Tax
generated
at rata
NumtMr
of
returns
Income
taxed
at rate
Tax
generated
at rate
(11)
(12)
(13)
(14)
(15)
(15)
(17)
(18)
(19)
Total
103,S30,6M
317.249
489.458
1.643.144
2.089.056
2.877.806
2.851.067
3.346,703
3.917,115
4.138.983
4.237.913
9.492.816
8,180.391
13,338.616
10,328,037
16.976.572
8.551.864
8.030.519
2.110.201
385.925
95.984
42.587
62.852
16.083
9.745
2,272,eM,eOS
144,708
402.597
1.473.950
3.603.201
6.641.863
10.724,172
15.480,792
21,551.786
27,703,296
34,509,481
105,430,869
124,852,531
274,917.058
267,926.122
591.182.597
344.926.537
329.507.563
86.586.059
15 821 060
340,900,2«1
21.706
60.390
221.093
540.480
996.279
1.608.626
2.322.119
3.232.768
4.155.494
5.176.422
15.814.630
18.727.880
41.237.559
40,188.918
88,677.390
51,738.981
49,426,134
12,987.909
2 373.159
10.7S3,»75
10.582
382.093
641.196
2.306.784
2.392.279
3,334.007
1.248.095
261.412
4»3,«69,412
5.715
613.258
2,327.280
11,492,030
16,297,463
52,569.839
66.551.510
45.856.808
9a,793,8«7
1.144
122.651
465,447
2,298,388
3.259.501
10.513.983
13.310.311
9,171,360
409,610
■3,306
■6,746
46.117
73.250
149.502
85.899
25.631
8,521,816
•2,404
•12,296
174,942
307.224
1.909.338
2,318,350
1,392,909
2,130,509
Under $2 000
_
$2 000 under $4 000
$4,000 under $6,000
.
$6 000 under $8 000
.
$8 000 under $10 000
_
$10 000 under $12 000 . ...
.
$12,000 under $14.000
-
$14,000 under $16.000
_
$16,000 under $18,000
-
$18,000 under $20.000
.
$20 000 under $25 000. . .
.
$25 000 under $30 000
$30 000 under $40,000
•601
$40,000 under $50,000
•3.075
$50,000 under $75,000
43.741
$75 000 under $100 000
76.817
$100 000 under $200,000
477.357
$200,000 under $500,000
579.597
$500,000 under $1 000.000
348.231
$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
3.928,136
1.742.39C
2.561.085
653.74C
397.01C
589.2
261.3,
384.1
98.01
59.5
20
59
33
31
S2
70."
32.e
so.e
13.<
9.'
87
>01
.75
m
71
26.32C
19.074
59.08«
43.01S
150.754
,918
.128
.573
.565
.326
5264,183
3,814,826
11,817,315
8,603.913
30,150,865
6,942
3,615
5,660
1,637
1,305
489,534
357,612
733.158
330.336
493.714
122,384
89.403
183.290
82.584
123,429
Footnotos at end of table
Basic Tables 2000
87
Table 3.5-Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross
Income-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Tax generated at specific rate
28 percent (capital gains)
28 percent
31 percent
Size of adjusted gross income
Number
Income
Tax
Number
Income
Tax
Number
Income
Tax
of
taxed
generated
of
taxed
generated
of
taxed
generated
returns
at rate
at rate
returns
at rate
at rate
returns
at rate
at rate
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
Total
104,922
1.951,428
546,403
33,728,994
816,986,775
228 756 297
6 415 727
223,573,114
69,307,665
Under $2.000
$2 000 under $4 000
$4 000 under $6 000
$6 000 under $8,000
$8,000 under $10,000
$10,000 under $12,000
-
.
_
.
.
_
_
$12 000 under $14 000
$14,000 under $16,000
$1 6 000 under $1 8 000
$18,000 under $20,000
•948
•1,343
•376
$20,000 under $25,000
•3.014
•318
•89
$25,000 under $30,000
52.786
55,189
15 453
$30,000 under $40,000
2.777.734
8,408,602
2,354,409
$40 000 under $50 000
•4.106
•10.715
•3 001
3 497 469
30 146 971
8 441 152
$50,000 under $75,000
18.224
67,461
18,889
8.963,640
111,271,913
31,156,136
138 899
491 861
152 477
$75 000 under $100 000
29 127
42 068
11 779
7 964 426
163 944 285
45 904 400
776.385
2 972 810
8,088,873
78 243 582
2 507 551
$100,000 under $200,000
35 025
189 920
53 180
7 803 232
350 400 050
98 112 014
24.255,510
32.316,064
6,293.141
$200 000 under $500 000
12 898
84 464
23 650
2 063 654
117 990 535
33 037 350
1,943.310
365.641
104,245,368
20,300,456
$500,000 under $1,000,000
2.417
157,131
43,997
378,208
21.866.020
6.122,486
$1,000,000 under $1,500,000
975
147.151
41 ,202
94,445
5.439,205
1.522,977
91.660
5,107,435
1.583.305
$1,500,000 under $2,000,000
507
117.935
33,022
41,854
2,419,893
677,570
40.868
2,277,210
705.935
$2,000,000 under $5,000,000
825
401.380
112,386
62,046
3.569.923
999,578
60.844
3,403,585
1.055.111
$5,000,000 under $1 0,000,000
402
292.246
81,829
15,897
915.967
256,471
15.736
881,384
273.229
$10,000,000 or more
415
440.957
123,468
9,642
556.561
155,837
9,575
533,360
165,342
Taxg
enerated at specif
crate
36 percent
39 6 percent
Form 8615
Size of adjusted gross income
Number
Income
Tax
Number
Income
Tax
Number
Income
Tax
of
taxed
generated
of
taxed
generated
of
taxed
generated
returns
at rate
at rate
returns
at rate
at rate
returns
at rate
at rate
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
Total
2 491 332
192 234 038
69 204 254
921,396
489,432,594
193,815,307
545,600
98,141
169.980
87 406
4,419,014
35,335
253 969
1,095,169
8,484
62 775
Under $2 000
$2,000 under $4,000
$4 000 under $6 000
302,423
292,831
261 843
74 364
$6,000 under $8 000
56,276
36 754
69,919
65,968
30,938
43,087
43 416
$8,000 under $10,000
$10 000 under $12 000
13,781
15 293
132 126
$12 000 under $14 000
1 80 777
$14 000 under $16 000
14 544
1 96 839
$16,000 under $18,000
-
.
-
-
-
•5.809
•87.615
•23,185
$18,000 under $20,000
_
_
_
_
•7,653
9 517
•126 396
•27,507
53 882
$20,000 under $25,000
1 95 570
$25,000 under $30.000
•9.602
•234 324
•54 916
$30,000 under $40,000
-
-
.
.
•8.501
•271.131
•63.391
$40,000 under $50.000
-
-
-
-
-
•1.850
•81.024
•22.023
$50,000 under $75.000
•5 485
•278 542
•61 692
$75,000 under $100 000
•5119
•10 199
•3 672
•1 341
•92 988
•21,957
V3,198
•50,819
$100,000 under $200,000
272,307
4 653 272
1 675 178
4 679
75 378
29 850
•2 330
•258 1 1 5
$200,000 under $500 000
1 651 429
117 527 494
42 309 898
396 962
24 923 176
9 869 578
•722
•206,873
$500,000 under $1 000 000 . .
349 945
43 422 096
15 631 955
319 895
89 858 525
35,583,976
22,155,242
•358
$1,000,000 under $1.500,000
88,666
11,059,178
3,981,304
82,674
55.947,581
122
138,952
33,306
$1,500,000 under $2.000.000
39,689
4,976,846
1.791.665
37,300
38,465,304
15,232,260
•49
V7,509
•20,082
$2,000,000 under $5.000,000
59,219
7,436,438
2,677,118
55,848
104,219,312
41,270.848
64
174.386
45,090
$5,000,000 under $10,000,000
15,477
1,950,950
702,342
14.806
61,706,343
24,435,712
•13
•89.775
•30,116
$10,000,000 or more
9,480
1,197,564
431,123
9.232
114,236,974
45.237,842
•9
•238.958
•49.376
* Estimate should be used with caution because of the small number of sample returns on which It is based.
NOTE. Detail may not add to totals because of rounding.
88
Individual Returns 2000
Table 3.6--Returns with Modified Taxable Income: Taxable Income and Tax Classified by Each Rate at
Which Tax Was Computed and by Marital Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
All returns
Joint retums and surviving spouses
Tax rate classes
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
Number
of
retums
Income
taxed at
rate
Income tax
generated
at rate
(1)
(2)
(3)
(4)
(5)
(6)
All tax rates
105,254,144
9.407,394
348,381
103.530.686
10,753.975
409.610
104.922
33.728,994
6,415,727
2,491,332
921,396
545.600
4,544,454,721
40,421.905
276.017
2.272.668.608
493,969.412
8,521.816
1,951.428
816,986.775
223,573,114
192,234,038
489.432.594
4.419.014
1,008,633,322
4,042,191
41,412
340.900.291
98.793.882
2,130.454
546.400
228,756,297
69,307,665
69,204.254
193,815.307
1.095.159
45,034,053
4,162.759
305,543
44.699,014
7.064.845
288,846
74.780
19.633.052
4,168.479
1,982.363
780.834
3,134,788,664
22,297.615
248.795
1,415,664,794
376,788,720
6,905,034
1,436.165
588,109,185
157.412,666
155.562,574
410.363.116
724,077,757
2,229,762
15 percent (Form 8814)
37.328
212,349,719
20 percent
75,357,744
1,726.259
28 percent (capital gains).
28 percent
402,126
164,670,572
48,797,926
56.002.527
162.503,794
Form 8615
Separate returns of married persons
Returns of heads of households
Returns of single persons
Tax rate classes
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rale
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
2,222.887
84,597,060
19,979,927
33,327
244
5.257,128
2.801.142
60.069
26.882
3.916.453
1.033.297
992.439
5,858.946
12,421,206
458,314
36,335
12,389,708
281,163
6,179
68
1,442.949
124.573
52.305
15.699
232,841,987
41,833,044
196.614
3,599
27,286.964
1.780.377
34.397
3,720
6,609.347
1,425,068
1,339,881
3,153,077
45,575,998
1,092,227,006
222,742,594
10 percent
15 percent (Form 8814)
15 percent
20 percent
25 percent
28 percent (capital gams)
28 percent
31 percent
36 percent
39 6 percent
Form 8615
2.
72,162
4,147
208.448
155,730
4.298
262
944.010
199.269
67.768
27.088
333.27;
1.63C
35.047.52;
14.005.70
240.27f
96.00
13.987.33
3.333.21
2.756.77
14.795.31
i
)
?
S
5
1
J
1
5
3
1,966,137
23,982
181,913.095
8.901.886
137.587
13.285
23.604,812
4.596,995
3.721.892
7.962.316
4.714.159
2.355
44,233,515
3.251.237
110.287
29.812
11.708.983
1.923.407
388.895
97.776
545.600
15.824.879
1.610
640.043.196
94.273.096
1.238.919
405.971
191.285.445
58.230.236
30.192.797
56.311.843
4.419.014
1.582.488
242
96.006.479
18.854.619
309.730
113.672
53.559.925
18.051.373
10.859.407
22,299.490
1,095.159
NOTE Detail may not add to totals because of rounding.
Section 4
Explanation
of Terms
The Explanation of Terms section is designed
to clarify the statistical content of this report and
should not be construed as an interpretation of
the Internal Revenue Code, related regulations,
procedures, or policies.
The definitions and explanation in this
section relate to column or row titles used in one
or more tables in this report. They provide
background or limitations to such titles, and are
necessary to interpret the statistical tables to
which they relate. For each of these titles, the line
number of the tax form on which it is reported
appears after the title. Definitions marked with
the symbol A have been revised for 2000 to
reflect changes in the law.
Additional Cliild Tax Credit A
(line 62, Form 1040)
See "Child Tax Credit."
Additional Standard Deduction
(included in line 36, Form 1040)
See "Standard Deduction."
Additional Taxes
(line 40, Form 1040)
Taxes calculated on Form 4972, Tax on
Lump-Sum Distributions were reported here.
Also tax from recapture of an education credit
was reported here.
Adjusted Gross Income Less
Deficit
(line 33, Form 1040)
Income that had to be reported for the
calculation of total income (line 22, Form 1040)
and of adjusted gross income included the
following:
• Compensation for services, including
wages, salaries, fees, commissions, tips,
taxable fringe benefits, and similar items;
• Taxable interest received;
• Dividends and capital gain distributions;
• Taxable refunds of state and local income
taxes;
• Alimony and separate maintenance
payments;
• Net income derived from a business,
profession, or farm;
• Net gain from the sale of capital assets;
89
90
Individual Returns 2000
• Net gain from the sale of business
property;
• Taxable amounts of annuities, pensions, and
individual retirement arrangement (IRA)
distributions;
• Rents and royalties;
• Distributive share of partnership or S
corporation net income;
• Net income from an estate or trust;
• Unemployment compensation;
• Taxable amounts of social security and
railroad retirement (Tier 1 ) payments;
• Prizes, awards, and gambling winnings;
• Jury duty fees;
• Amounts received that were claimed as a
deduction or credit in a prior year; and
• Bartering income;
• Alaska permanent fund dividends;
• Qualified state tuition program earnings.
Some reported income was fully or partially
excluded from total income for 2000. The
following is a list of such items:
• The cost basis of pension, annuity, or IRA
payments or distributions;
• Tax-exempt interest;
• Limited exclusion of social security
benefits and railroad retirement benefits
(only reported if there was also a taxable
amount);
• Limited exclusion of qualified foreign
earned income;
• Exclusion of part or all of the gain from sale
of principal residence up to $250,000
($500,000 on joint returns); and
From total income, the following statutory
adjustments (lines 23 through 31, Form 1040)
were subtracted to arrive at adjusted gross
income (line 33, Form 1040):
• Contributions to self-employed retirement
plans (Keogh or simplified employee
pension) and certain contributions to IRAs;
• Certain student loan interest;
• Medical savings accounts;
• Moving expenses;
• One-half of self-employment tax;
• Self-employed health insurance deduction;
• Forfeited interest and penalties incurred by
persons who made premature withdrawals
of funds from time savings accounts;
• Alimony payments;
• Forestation or reforestation expenses;
• Foreign housing exclusion;
• Repayments of supplemental
unemployment compensation;
• Certain expenses of qualified performing
artists;
• Amount of jury duty pay reported on line
21 , Form 1040, that was repaid to
employers;
• Deduction for clean-fiael vehicles; and
• Employee business expenses of fee-basis
state or local government officials
A deficit occurred if the allowable exclusions
and deductions exceeded gross income, (i.e., the
amount on line 32 was greater than the amount
on line 22).
Adjustments
See "Statutory Adjustments."
Adoption Credit
(line 48, Form 1040)
This nonrefundable credit (reported on Form
8839) was available to taxpayers who paid
qualified adoption expenses in 2000, or for
qualified expenses paid in 1999 in connection
with adoption of domestic children, for an
adoption that was final in or before 2000. The
credit could have been as much as $5,000 for
each child ($6,000 for a child with special
needs).
Advance Earned Income Credit
Payments
(line 55, Form 1040)
Taxpayers who believed they would be
eligible for the earned income credit at the end of
the year could have received part of the credit
from their employers as an additional payment in
their paychecks during the year. Those payments
were then shown on the tax return where they
Explanation of Terms
91
either increased the balance due amount or
reduced the amount of the overpayment.
Alimony Paid
(line 31a, Form 1040)
Payments made as alimony or separate
maintenance counted as a deduction (an
adjustment to total income) for the person paying
them.
Alimony Received
(line 11, Form 1040)
Payments received as alimony or separate
maintenance were income to the person receiving
them.
All Other Taxes A
(lines 52, 53, 54, 56, 57 Form 1040)
For the statistics in this report, this amount
represents the sum of the self-employment tax;
tax from the recapture of the investment credit,
the low income housing credit, qualified electric
vehicle credit, and the Indian employment credit;
social security and Medicare taxes on tip income,
penalty tax on qualified retirement plans, and tax
on medical savings accounts; household
employment taxes, recapture of federal mortgage
subsidy, and other unspecified taxes which
included uncollected FICA (or social security)
tax on tips; excess golden parachute payments;
and section 72 penalty taxes. New for 1999, the
statistics included tax fi-om recapture of
education credits. This differs slightly fi-om the
"other taxes" portion of the Form 1040 itself,
which included the taxes listed above plus the
advance earned income credit payments,
received. Another item not included in all other
taxes but instead is included in "total income tax"
is tax from Form 4970, Tax on Accumulation
Distribution of Trusts. (See also "Taxable and
Nontaxable Returns" and "Total Income Tax.")
Alternative Minimum Tax A
(line 41, Form 1040)
The alternative minimum tax (AMT) was
levied on benefits received in the form of
deductions and exclusions which reduced an
individual's regular effective tax rate. These
benefits, known as "alternative minimum tax
preferences and adjustments," resulted from the
treatment that the tax law gave to particular
income and expense items. Alternative minimum
taxable income (line 21, Form 6251) was defined
as taxable income for ordinary income tax
purposes adjusted for net operating losses fi-om
other tax years plus the amount of adjustments
and preferences.
Alternative minimum taxable income
(AMTI) was then reduced by an exemption
amount determined by filing status and AMTI. If
the return was filed jointly by a married couple or
a surviving spouse, the maximum amount of the
exemption was $45,000. The maximum amount
for a single or head of household taxpayer was
$33,750, and for a married couple filing
separately, $22,500. The AMT exclusion was
phased out if AMTI exceeded certain levels. For
single taxpayers, the phase-out began at $1 12,500
and ended at $247,500. For joint returns the
range was $150,000 to $330,000, and for married
couples filing separately, the range was $75,000
to $165,000.
If there was an amount remaining after
subtracting the exemption, the first $175,000
($87,500 or less if married filing separately) was
taxed at a 26 percent rate; any excess was taxed
at a 28 percent rate, except that capital gains are
taxed at the same rates under the AMT as under
the regular income tax. This amount was then
reduced by the recalculated alternative minimum
tax foreign tax credit, and regular income tax
before credits (line 40, Form 1040 minus the
regular foreign tax credit, line 43, Form 1040) to
arrive at the alternative minimum tax.
Starting in Tax Year 2000, credits (such as
the child tax credit, child care credit, etc.) could
be taken against the AMT.
Basic Standard Deduction
(included in line 36, Form 1040)
See "Standard Deduction."
92
Individual Returns 2000
Business or Profession Net Income
or Loss
(line 12, Form 1040)
This source of income or loss was reported by
individuals who were sole proprietors of a
nonfarm business, including self-employed
members of a profession.
If two or more sole proprietorships were
operated by the same taxpayer, the single amount
of net income or loss included in the adjusted
gross income represented the combined net
income and loss from all sole proprietorships.
The proprietor was required to exclude
investment income from business profits and
include it, instead, with the various types of
investment income for which separate provisions
were made on the individual income tax return.
Total expenses (line 28, Schedule C) were
deducted from gross income (line 7, Schedule C)
to arrive at a tentative profit or loss. Expenses
for business use of the taxpayer's home (line 30,
Schedule C) were then deducted to arrive at net
income or loss. Compensation of the proprietor
was taxable income and, therefore, not allowed
as a business deduction in computing net income.
The deduction of net operating losses from
previous years was not considered a business
expense, but was offset against "Other Income"
(line 21, Form 1040).
Information on sole proprietorships, business
receipts, and expenditures can be found in the
Summer 2002 issue of the Statistics of Income
Bulletin.
Capital Assets
See "Sales of Capital Assets. Net Gain or
Loss."
Capital Gain Distributions Reported
on Form 1040
(included in line 13, Form 1040)
Taxpayers who had capital gains strictly from
capital gain distributions could enter the amount
directly on line 13, Form 1040.
Capital Gain Distributions Reported
on Schedule D
(line 13, Schedule D)
See "Sales of Capital Assets, Net Gain or
Loss."
Capital Gains and Losses
See "Sales of Capital Assets, Net Gain or
Loss."
Casualty or Theft Loss Deduction,
Nonbusiness
(line 19, Schedule A)
Nonbusiness casualty and theft losses were
deductible, as an itemized deduction, from
adjusted gross income to the extent that
nonreimbursable net loss for each such casualty
or theft exceeded $100, and the combined
amount for all net losses during the year
exceeded 10 percent of adjusted gross income.
(See also "Total Itemized Deductions.")
Child Care Credit
(line 44, Form 1040)
This credit could be claimed by taxpayers
who, while employed or looking for work,
incurred expenses for the care of dependent
children under age 13, or disabled dependents of
any age. Qualified expenses included those for
services performed within the home by non-
dependent baby-sitters, maids, or cooks.
Expenditures paid for the care of children under
the age 13 or any other qualified individuals for
out-of-home, non-institutional care qualified for
the child care credit. If the taxpayer omitted or
used an invalid Social Security number or
employer identification number (EIN) for the
child care provider, the IRS had the authority to
use mathematical error procedures to change the
child care credit.
The maximum amount of care-related
expenses on which the credit could be based with
one qualifying child or dependent, was the
smaller of earned income or $2,400; with more
than one dependent the credit was based on the
Explanation of Terms
93
smaller of earned income or $4,800. For returns
of married couples filing jointly, earned income
refers to the earnings of the spouse with the
lesser earned income. Exceptions were allowed if
the spouse was disabled or a full-time student.
The credit was equal to 30 percent of eligible
expenses for taxpayers with adjusted gross
income of $10,000 or less. The credit was
reduced by one percentage point for each $2,000
or fraction thereof of adjusted gross income in
excess of $10,000 up to $28,000. The credit
remained at 20 percent of expenses for
individuals with adjusted gross income over
$28,000.
The amount of the credit which could be
claimed was limited to income tax before credits,
and any excess was not refundable.
Child Tax Credit
(line 47, Form 1040)
A credit was allowed for each qualifying
child under 17. To be a qualifying child, the
person had to be a son, daughter, stepson,
stepdaughter, grandchild, or qualifying foster
child for whom the taxpayer claims a dependent
exemption. For families with no more than two
children the credit was nonrefundable; for
families with more than two children the credit
called the additional child tax credit, could have
been refundable. The credit was phased out by
$50 for each $1,000, or fraction thereof, that AGI
exceeded:$ 110,000 for taxpayers filing jointly;
$55,000 for married filing separately; and
$75,000 for single filers. The taxpayer could
claim up to $500 for each child meeting the AGI
phase out guidelines.
An additional child tax credit for taxpayers
with three or more qualifying children could have
been refundable. The taxpayer had to meet the
general requirements and some additonal
requirements. The additional child tax credit was
not included in credits but instead as a payment
(line 62, Form 1040).
Contributions Deduction
(lines 15-18, Schedule A)
Taxpayers could deduct contributions to
certain organizations that were religious,
charitable, educational, scientific, or literary in
purpose. Contributions could be in cash,
property, or out-of-pocket expenses that a
taxpayer paid in doing volunteer work for a
qualified organization. Contributions were
allowed as an itemized deduction on Schedule A.
Cash contributions were generally limited to one-
half of the taxpayer's AGI, while contributions of
capital gain property were generally limited to 30
percent (20 percent in certain cases) of the
taxpayers AGI. Contributions which could not
be deducted due to the AGI limitation could be
carried over to future years (and brought over
from previous years). For all charitable
contributions of $250 or more, a written
acknowledgment from the qualified recipient
organization was required.
Credit for Federal Tax on Gasoline
and Special Fuels
(line 64b, Form 1040)
This credit (claimed on Form 4136) was
allowed for federal excise taxes paid on gasoline
and special fuels, such as gasohol and diesel fuel,
provided the fuel was used for certain purposes
(such as farm or non-highway use in a trade or
business), bought at a price that included the tax,
and a refund of the tax was not requested or
received. The credit could reduce unpaid total tax
liability or could be refunded. A one-time
refundable credit was allowed to the original
purchaser of a new, qualified diesel-powered
highway vehicle. The credit was $102 for a car
and $198 for a light truck or van.
Credit for the Elderly or Disabled
(line 45, Form 1040)
A credit (claimed on Schedule R) for the
elderly or permanently and totally disabled was
available to taxpayers age 65 or older (within
certain income limitations), and to those
taxpayers under age 65 who had retired with a
94
Individual Returns 2000
permanent and total disability and who had
received taxable income from a public or private
employer because of that disability. The income
to which the credit could be applied was reduced
by nontaxable amounts of social security and
railroad retirement benefits, veterans' pensions,
and any other pension, annuity, or disability
benefits that were excluded fi-om income under
any other provisions of the law.
An individual was considered permanently
and totally disabled when he or she could not
engage in any substantial gainful activity because
of a physical or mental condition which had
lasted, or was expected to last, at least twelve
months, or was determined to be terminal.
The maximum credit available ($1,125) was
limited to total income tax with any excess not
refundable, and was reduced if the taxpayer's
income exceeded certain levels. Generally, if a
taxpayer's income was high enough to require
the reporting of social security benefits as taxable
income, the taxpayer could not take the credit.
Credit from Regulated Investment
Companies
(line 64a, Form 1040)
Taxpayers were required to include in total
income any amounts which were allocated to
them as undistributed long-term capital gains of
regulated investment companies. If investment
companies paid tax on the capital gain, taxpayers
were entitled to claim a refundable credit
(claimed on Form 2439) for their proportionate
share of the tax paid.
Credit to 2001 Estimated Tax
(line 68, Form 1040)
This amount was the part of the overpayment
of 2000 tax which taxpayers specifically
requested to be credited to their estimated tax for
2001. (See also "Overpayment" and "Estimated
Tax Payments.")
Deduction of Self-Employment
Tax
(line 27, From 1040)
If a taxpayer had income from self-
employment and owed self-employment tax, one-
half of that tax was deductible for income tax
purposes. The amount was subtracted as an
adjustment to total income in the calculation of
AGI. (See also "Self-Employment Tax.")
Dividends
(line 9, Form 1040)
Dividend income consisted of distributions of
money, stock, or other property received by
taxpayers from domestic and foreign
corporations, either directly or passed through
estates, trusts, partnerships, or regulated
investment companies. Dividends also included
distributions from money market mutual funds.
Dividends did not include nontaxable
distributions of stock or stock rights, returns of
capital, capital gains, or liquidation distributions.
Taxpayers were also instructed to exclude
amounts paid on deposits or withdrawable
accounts in banks, mutual savings banks,
cooperative banks, savings and loan associations,
and credit unions, which were to be treated as
interest income.
Earned Income Credit A
(line 60a, Form 1040)
The earned income credit (EIC) for 2000 was
a maximum of $2,353 for one qualifying child,
$3,888 for two or more qualifying children, and
$353 for taxpayers with no qualifying children.
To be eligible for the credit with children, the
taxpayers must have had a qualifying child living
with them for more than half the year and have
had earned income and modified adjusted gross
income each less than $27,413 ($31,152 if more
than one qualifying child). To be eligible for the
credit without children, the taxpayer must have
had earned income and modified adjusted gross
income less than $10,380 and they (or their
spouse) must have been at least 25 years of age
and less than 65 years old. The credit was
Explanation of Terms
95
generally based on earned income, consisting of
wages, salaries, and other employee
compensation, plus net earnings from self-
employment. For the EIC, "modified AGI"
excluded net capital losses, net losses from trusts
and estates, and net losses from nonbusiness
rents and royalties. Modified AGI included tax-
exempt interest plus the nontaxable part of
pension, annuity, or IRA distributions, except for
any amount that is nontaxable due to trustee-to-
trustee transfer or a rollover distribution. Also,
75 percent of business losses had to be added
back to AGI to figure modified AGI. Taxpayers
with investment income totaling more than
$2,400 were not eligible to receive the EIC.
Investment income included interest income
(taxable and tax-exempt), dividend income, plus
interest and dividend income from Form 8814,
and capital gain net income. As in previous
years, taxpayers could not take the credit if their
filing status was married filing separately, or if
they claimed the foreign-earned income
exclusion.
For this report, the earned income credit is
divided into three parts: the amount used to offset
income tax before credits (limited to the amount
needed to reduce income tax after credits to
zero); the amount used to offset all other taxes
(limited to the amount needed to reduce total tax
liability to zero); and the refundable portion. (See
also "Advance Earned Income Credit
Payments.")
Earned Income Credit, Refundable
Portion
See "Earned Income Credit."
Earned Income Credit Used to
Offset Income Tax Before Credits
See "Earned Income Credit."
Earned Income Credit
Offset Other Taxes
See "Earned Income Credit."
Used to
Education Credits
(line 46, Form 1040)
There were two credits available, the Hope
Scholarship credit and Lifetime Learning credit.
A taxpayer was only able to claim one of the
credits per student, not both. If a student made a
tax-free withdrawal fi-om an education IRA,
neither credit could be claimed unless the
taxpayer elected to be taxable on the education
IRA withdrawl. The credits were phased out for
AGI between $40,000 and $50,000 ($80,000 and
$100,000 for married filing jointly).
The Hope Scholarship credit allowed a
maximum credit per student of 100 percent for
the first $1,000 of qualified tuition and related
expenses and 50 percent credit for the next
$1,000 of eligible expenses for enrollment in
undergraduate programs. Also, the credit only
applied to the first two years of post-secondary
education.
The Lifetime Learning credit could have been
used for tuition and expenses for undergraduate,
graduate, and professional degree courses. The
credit could have been used for an unlimited
amount of time, as long as the taxpayer or
dependents were enrolled in post-secondary
education. The Lifetime Learning credit was a
maximum of $1,000 per return.
Education IRA
Taxpayers could have made nondeductible
contributions up to $500 annually to an
educational IRA for a child under age 18. The
earnings and withdrawals were tax-free to the
extent that withdrawals did not exceed the
beneficiary's qualified higher education expenses
for the year. The educational IRA contribution
was phased out for modified AGI between
$95,000 and $110,000 (between $150,000 and
$160,000 for taxpayers married filing jointly)
(See also "Individual Retirement Arrangement
Deductible Payments.")
96
Individual Returns 2000
Employee Business Expense
See "Unreimbursed Employee Business
Expenses."
Estate or Trust Net Income or Loss
(line 36, Schedule E, Part III)
This was the beneficiary's share of fiduciary
income (with the exception of the items
described below, which were reported separately)
from any estate or trust. Income from estates or
trusts included amounts required to be
distributed, amounts credited to beneficiaries'
accounts from current-year fiduciary income
(whether or not actually distributed), and any
other amounts which were properly paid,
credited, or required to be distributed for that
year.
Taxpayers excluded their share of dividends
and gains or losses from sales of capital assets or
other property, from estate or trust income. Such
income (which made up the largest portion of
income from estates or trusts) was included on
the tax return on the separate lines provided for
these income types and was not separately
identified for the statistics. A loss from an estate
or trust was allocated to the beneficiary only
upon settlement or termination of an estate or
trust and was limited by the "passive loss" rules.
The columns labeled "net income" and "net
loss" represent the sum of all income and losses
reported from all estates or trusts, i.e., the net
amount computed on a retum-by-retum basis.
Estimated Tax Payments
(line 59, Form 1040)
This figure represents the total of the tax
payments made for 2000 using Form 1040-ES,
and any overpayment from the taxpayer's 1999
return that was applied to the 2000 estimated tax.
Generally, individuals were required to make
estimated tax payments if they expected to owe,
after subtracting withholding and credits, at least
$1,000 in tax for 2000, and they expected
withholding and credits to be less than the
smaller of (a) 90 percent of the tax shown on
Form 1040 for 2000, or (b) 100 percent of the tax
shown on Form 1040 for 1999.
Excess Social Security Taxes
Withheld A
(line 61, Form 1040)
If a taxpayer earned more than $76,200
($72,600 for 1999) in total wages from two or
more employers in 2000, too much social
security (FICA) or Railroad Retirement Tax Act
(RRTA) tax may have been withheld from his or
her wages. (There was no wage base limitation
for Medicare tax; therefore, all covered wages
were subject to Medicare tax.) Filers claimed
credit for such overpayment on their income tax
returns. The excess social security, or RRTA,
taxes withheld could be taken as a credit toward
payment of the taxpayer's income tax, or
refunded. In the case of a joint return, the credit
was computed separately for each taxpayer.
Exemptions A
(lines 6, 38, Form 1040)
In the computation of taxable income, a
$2,800 deduction was allowed for each
exemption claimed if adjusted gross income was
less than $96,700. In general, an exemption was
allowed for each taxpayer and dependent shown
on a return. If an individual who could be
claimed as a dependent by another taxpayer also
filed his or her own return, that individual could
not claim his or her own exemption.
With few exceptions, an individual had to
meet five requirements to qualify as a dependent
for 2000:
1 ) The individual received more than half of
his or her support for 2000 from the taxpayer;
2) The individual was related to the taxpayer
(such as a son, daughter, or parent) or was a
member of the same household for the entire
year;
3) The individual did not file a joint return
with his or her spouse;
4) The individual met certain citizenship
requirements;
Explanation of Terms
97
5) The individual's gross income was less
than $2,800. An exception to the income
limitation was granted to children under age 19
or full-time students under age 24.
These statistics classify the exemptions as
children at home, children away from home,
parents, and other.
If a taxpayer had AGI above certain levels,
his or her personal exemption deduction may
have been reduced or eliminated. For single
taxpayers, the phaseout began at $128,950 and
was completed at $251,450; for married persons
filing jointly and surviving spouses, the phaseout
began at $193,400 and was completed at
$315,900; for heads of household, the phaseout
began at $161,150 and was completed at
$283,650; and for married persons filing
separately, the phaseout began at $96,700 and
was completed at $157,950.
Farm Net Income or Loss
(line 18, Form 1040)
This source of income or loss was reported by
individuals who were sole proprietors of farms.
When there were two or more farms operated by
the same taxpayer, the single amount of profit or
loss included in the adjusted gross income
represented the combined profit and loss from all
farming activities. Farm business total expenses
(line 35, Schedule F) were deducted from farm
gross income (line 11, Schedule F) to arrive at
farm net profit or loss.
Gains from certain sales of livestock and
crops that qualified for capital gains treatment
were excluded from farm net profit or loss and
were included in capital gains. Farm rental
income was included in total rent net income or
loss. (See also "Farm Rental Net Income or
Loss.")
Farm Rental Net Income or Loss
(line 39, Schedule E)
Taxpayers were required to report farm rental
income and expenses separately from other farm
profit or loss if they: a) received income that was
based on crops or livestock produced by the
tenant, and b) did not manage or operate the farm
to any great extent. This income and expenses
were reported on Form 4835 with net income less
loss then reported on Schedule E. (See also
"Total Rent and Royalty Income or Loss.")
Filing Status
See "Marital Filing Status."
Foreign-Earned Income ExclusionA
(included in line 21, Form 1040)
Qualified taxpayers could exclude from total
income a certain amount of their foreign-earned
income and employer-provided foreign housing
expenses if their home, for tax purposes, was in a
foreign country.
Qualifying individuals were limited to the
lesser of a $76,000 exclusion or their total
foreign-earned income. Also, they could elect to
exclude a portion of employer-provided foreign
housing expenses. If the taxpayer elected to take
both the foreign-earned income and foreign
housing exclusions, the total amount of both
exclusions was limited to the taxpayer's total
foreign earned income. The foreign-earned
income exclusion was entered as a negative
amount on this line by the taxpayer but edited
into a separate field during service center
processing. The employer-provided foreign
housing exclusion was left as part of other
income. (See also "Other Income.")
Foreign Housing Deduction
(included in the total on line 32, Form 1040)
Qualified taxpayers who had foreign housing
expenses that were not provided by their
employer were eligible to deduct these expenses
from total income. This deduction together with
the foreign-earned income exclusion was limited
to the total amount of foreign-earned income for
2000.
Foreign Tax Credit
(line 43, Form 1040)
Individuals who paid income or excess profit
taxes to a foreign country or U.S. possession
98
Individual Returns 2000
could claim either this credit against Federal
income tax liability, or take an itemized
deduction for the amount of the foreign tax
payment. Depending on the taxpayer's income
and taxes, the foreign tax credit could be less
than the amount of foreign tax paid. Qualifying
foreign taxes paid in excess of the allowable
amount for Tax Year 2000 could be carried back
2 years and then forward 5 years.
Forms 1040, 1040A, and 1040EZ A
The individual income tax system utilizes
three major forms to collect income and tax
information: the 1040, 1040A, and 1040EZ.
Variations of the three basic forms included
Telefile (Form 1040EZ's where all information is
filed by telephone), and electronic filing. For
Tax Year 2000, 1040PC was no longer
considered an IRS form type. These were returns
that were generated by IRS-approved software on
a personal computer, were classified by the IRS.
Returns of all of these types were included in
the population of returns subjected to sampling,
and were classified by the guidelines for filing a
standard form (i.e., Forms 1040, 1040A and
1040EZ), discussed below. For example, if a
return was filed electronically that could have
been a Form 1040EZ had it been filed on paper,
it would have been considered a Form 1 040EZ in
the statistics. All Telefile returns were
considered to have been Form 1040EZ for these
statistics.
The forms represented different levels of
complexity in regard to the information reported.
The Forms 1040A and 1040EZ, for instance,
could only be used if an individual's taxable
income was less than $50,000, his or her non-
wage income came from only a limited number
of sources, and the taxpayer did not itemize
deductions. The Form 1040 had to be used if
taxable income was greater than $50,000. In
addition, the taxpayer had to file Form 1040 if he
or she itemized deductions or had income (or
losses) from a source not provided for on Form
1 040A or 1 040EZ, used certain tax provisions, or
had certain tax credits not on Form 1040 A or
1040EZ. (These forms can be found in Secfion 5,
1999 Forms.)
Gambling Earnings
(included in line 21, Form 1040)
Gambling earnings include proceeds from
lotteries, raffles, etc, and are included in line 21,
Form 1040. These gambling earnings were
edited into a separate field during service center
processing. Gambling losses were not allowed to
offset winnings on line 21. Instead, gambling
losses were an itemized deduction reported on
Schedule A. (See also "Gambling Loss
Deduction" and "Other Income.")
Gambling Loss Deduction
(included in line 27, Schedule A)
Gambling losses (to the extent of gambling
winnings) were fully deductible for taxpayers
who itemize deductions. (See also "Gambling
Earnings", "Total Itemized Deductions", and
"Miscellaneous Itemized Deductions.")
General Business Credit
(line 49a, Form 1040)
The general business credit consisted of the
investment credit, the work opportunity credit,
the welfare-to-work credit, the alcohol fuel
credit, the research credit, the low-income
housing credit, the enhanced oil recovery credit,
the disabled access credit, the renewable
electricity production credit, the Indian
employment credit, the credit for employer social
security and Medicare tax paid on employee tips,
the orphan drug credit, the community
development corporation credit, the Alaska
pipeline liability fund credit, and the credit from
electing large partnerships. Taxpayers claiming
more than one of the credits were required to
summarize them on Form 3800, General
Business Credit. The general business credit was
limited to 100 percent of the first $25,000
($12,500 for a married couple filing separately)
of tax liability and 25 percent of the excess over
$25,000. If the current year general business
credit exceeded the tax liability limitation, the
Explanation of Terms
99
excess amount could be carried back to the 3
preceding tax years, then forward 15 years.
Home Mortgage Interest Deduction
(lines 10+11, Schedule A)
See "Interest Paid Deduction."
Household Employment Taxes A
(line 56, Form 1040)
Taxpayers paying domestic employees more
than $1,200 generally had to pay social security
and Medicare taxes for these employees with
their income tax return by filing Schedule H,
Household Employment Taxes.
Income Subject to Tax
See "Modified Taxable Income."
Income Tax After Credits
(line 5 1 minus part or all of line 60a, Form 1 040)
To arrive at income tax after credits,
taxpayers deducted total credits (line 50, Form
1040) from income tax before credits (line 42,
Form 1040). For the statistics, tax was further
reduced by the portion of the earned income
credit which did not result in a negative tax. This
portion of the earned income credit was included
in the total credits as "earned income credit used
to offset income tax before credits." Any tax
remaining after subtraction of all credits and the
earned income credit was tabulated as "income
tax after credits."
Income Tax Before Credits A
(line 42, Form 1040)
This amount consisted of the tax liability on
taxable income, computed by using the tax
tables, tax rate schedules, Schedule D Tax
worksheet. Schedule J (Farm income averaging),
or Form 8615, plus Form(s) 8814 (line 40a), and
any additional taxes fi-om Form 4972 (line 40b).
Starting with Tax Year 2000, this also included
alternative minimum tax.
(See also "Tax Generated.")
Income Tax Withheld
(line 58, Form 1040)
Income tax withheld included amounts
deducted from salaries, wages, and tips, as
reported on Form W-2; deducted from pensions,
annuities, and certain gambling winnings as
reported on Forms 1099-R and W-2G; and
withheld from total distributions of profit-
sharing, retirement plans, and individual
retirement accounts, as reported on Form 1099-
R.
In some cases, a backup withholding rate of
31 percent was required for interest, dividend,
and royalty payments which, generally, were not
subject to withholding.
Individual Retirement Arrangement
Deductible Payments
(lines 23, Form 1040)
An individual retirement arrangement (IRA)
is a savings program that allows a taxpayer to set
aside money for retirement. In addition to the
traditional IRA, there were two other plans for
the taxpayer: the education IRA and Roth IRA,
information on these two new IRA's can be found
under their separate headings.
Taxpayers not covered by an employment
retirement plan may have been able to deduct all
contributions to a traditional IRA, even if their
spouses were covered by a plan. The deduction
was limited to $2,000 and was phased out for
modified AGI (on a joint return) between
$150,000 and $160,000. The modified AGI
levels at which the traditional IRA deduction
phased out (for taxpayers covered by a retirement
plan at work) was between $51,000 and $62,000
for married persons filing jointly and surviving
spouses; between $31,000 and $42,000 for single
filers or heads of households; and between $0
and $10,000 for married taxpayers filing
separately. Deductible contributions could be
subtracted from the employee's total income in
arriving at adjusted gross income.
Contributions to an IRA (whether or not they
were deductible) were limited to the lesser of: (a)
the individual's taxable compensation for the
100
Individual Returns 2000
year, or (b) $2,000. Married couples filing a joint
return could contribute up to $2,000 to each
spouse's IRA, even if one spouse had minimal or
no compensation. Therefore, the total combined
IRA contributions could be up to $4,000 for a
year.
Unless they were disabled, taxpayers could
not start withdrawing funds from the traditional
account until they reached age 59-1/2. After age
70-1/2 taxpayers were required to begin
withdrawals. Penalty taxes were assessed if the
taxpayer failed to comply with these limitations.
The additional tax on early withdrawls from a
traditional IRA was eliminated if the
distributions were used for qualified higher
education expenses. This additional tax was also
eliminated on distributions up to $10,000 from
traditional or Roth IRA's if the distributions were
used to buy, build, or rebuild a qualified first
home.
Payments to an IRA for a particular taxable
year had to be made no later than the due date of
the individual's return for that year. (See also
"Roth IRA" and "Education IRA.")
Individual Retirement Arrangement
Taxable Distributions
(line I5b, Form 1040)
Any money or property received from a
taxpayer's IRA account was considered a
distribution and, generally, had to be included in
the taxpayer's total income in the year received.
Exempted from this rule were tax-free roll-over
distributions from one retirement account to
another, distributions where the payout
represented previously taxed non-deductible IRA
contributions, and distributions from a Roth IRA.
If a taxpayer converted from a traditional IRA to
a Roth IRA, they were required to include in
gross income the amount that they would have
reported in income if they had made a withdrawal
from this IRA. The taxpayer did not include in
gross income any part of the conversion that was
a nondeductible contribution in a traditional IRA.
Interest Paid Deduction
(line 14, Schedule A, includes all lines 10-13)
The rules for deducting home mortgage
interest for 2000 were: (1) if a taxpayer took out
a mortgage before October 13, 1987, secured by
the taxpayer's main or second home, all the
interest was deductible, (2) if the taxpayer's
mortgage was after October 13, 1987, and the
funds were used to buy, build, or improve that
home, all interest could be deducted if the total of
all mortgages on the property was $1 million or
less ($500,000 if married filing separately), and
(3) taxpayers could deduct all of the interest on
an additional $100,000 ($50,000 if married filing
separately) of mortgages on their main or second
home other than to buy, build, or improve that
home.
Generally, investment interest (interest paid
on money borrowed that is allocable to property
held for investment) was fully deductible up to
the amount of net investment income. Beginning
in 1993, the net investment income that was to be
compared to investment interest could not
include any net capital gains taxed on the capital
gain tax rates. Interest relating to business,
royalty, and rental income was deducted directly
from these items and was not reflected in the
interest paid statistics.
Interest Received
See "Taxable Interest Received."
Interest, Tax-Exempt
See "Tax-Exempt Interest."
Investment Interest Expense
Deduction
(line 13, Schedule A)
See "Interest Paid Deduction." and "Total
Itemized Deductions."
Itemized Deductions
See "Total Itemized Deductions" and specific
itemized deductions.
Explanation of Terms
101
Itemized Deduction Limitation
See "Total Itemized Deductions."
Limited Miscellaneous Deductions
(lines 20-26, Schedule A)
Certain taxpayer expenses could be deducted
on Schedule A, but were limited to the amount
that exceeded 2 percent of adjusted gross income.
These included: unreimbursed employee business
expenses (including qualifying educational
expenses), tax preparation fees, expenses paid to
produce or collect taxable income, and expenses
paid to manage or protect property held for
earning income (including safe deposit boxes).
Long-Term Capital Gain or Loss
(line 16, Schedule D)
These include gains or losses from sales of
capital assets held more than one year. (See also
"Sales of Capital Assets, Net Gain or Loss.")
Long-Term Gain or Loss from
Other Forms
(line 11, Schedule D)
The other forms include:
• Long-term gains from
Forms 4797, 2439, and 6252;
• Long-term gain or loss from Forms
4684, 6781, and 8824
See "Sales of Capital Assets, Net Gain or
Loss."
Long-Term Loss Carryover
(line 14, Schedule D)
Long-term capital losses from the prior year
Schedule D that are carried over to the current
year. (See "Sales of Capital Assets, Net Gain or
Loss.")
Marginal Tax Rates
Different portions of taxable income are
taxed at different rates. The tax rate applied to
the last dollar of income is called the "marginal
tax rate" for that return. (See also "Tax
Generated.")
Marital Filing Status
(lines 1-5, Form 1040)
The five marital filing status classifications
were:
(1) returns of single persons (not heads of
household or surviving spouses);
(2) joint returns of married persons;
(3) separate returns of married persons;
(4) returns of heads of household; and
(5) returns of surviving spouses.
Marital filing status was usually determined
as of the last day of the tax year. The exception
was that if one's spouse died during the tax year,
the survivor was considered married for the
entire year. If a taxpayer was divorced during the
tax year and did not remarry, the taxpayer was
considered to be unmarried for the entire year.
Surviving spouse status could only be used by
those taxpayers whose spouse died in 1998 or
1999, and had a qualifying dependent.
Medical and Dental Expenses
Deduction
(lines 1-4, Schedule A)
Qualified medical expenses included
nonreimbursed payments made for the diagnosis,
treatment, or prevention of disease or for medical
or dental insurance. However, taxpayers who
took the self-employed health insurance
adjustment had to reduce their total premium
deduction by the amount of the adjustment (see
"Self-Employed Health Insurance"). In general,
medical and dental expenses could be claimed as
an itemized deduction to the extent that they
exceeded 7.5 percent of adjusted gross income.
Amounts paid for medicine and drugs were
deductible only if they were not available except
by prescription or were for insulin. Taxpayers
could deduct costs for transportation to obtain
medical care and also a maximum of $50 per day
for certain lodging expenses incurred while
traveling to obtain medical care. (See also "Total
Itemized Deductions.")
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Individual Returns 2000
Medical and Dental Expenses
Limitation
(line 3, Schedule A)
See "Medical and Dental Expenses
Deduction" and "Total Itemized Deductions."
Medical Savings Account
Deduction A
(line 25, Form 1040)
Certain taxpayers who were covered only by
a high-deductible health plan were able to
participate in the medical savings account
program. The taxpayer was allowed to take a
deduction of up to $1,527.50 ($3,487.50 for a
family) a year for contributions to a medical
savings account. The medical savings accounts
were used to pay for medical expenses not
reimbursable by medical insurance. Form 8853
was used for the medical savings accounts.
Minimum Tax Credit
(line 49c, Form 1040)
A minimum tax credit could be taken for
2000 by certain taxpayers who paid alternative
minimum tax for 1999 or prior years. If all of the
minimum tax credit (claimed on Form 8801)
could not be used for 2000, the excess could be
carried forward to later years.
Miscellaneous Deductions Other
Than Gambling
(included in line 27, Schedule A)
Other fully deductible expenses included
such items as impairment-related work expenses
for disabled persons, and amortizable bonds. (See
also "Miscellaneous Itemized Deductions" and
"Total Itemized Deductions.")
Miscellaneous Deductions Subject
to 2% AGI Limitation
(lines 20-26, Schedule A)
See "Limited Miscellaneous Deductions" and
"Miscellaneous Itemized Deductions."
Miscellaneous Itemized Deductions
(lines 20-27, Schedule A)
Miscellaneous itemized deductions were
divided into two types. The first, such as
employee business expenses, included those
items that were limited to the amount that
exceeded 2 percent of adjusted gross income,
while the expenses of the other types, such as
gambling losses not in excess of gambling
winnings, were fully deductible. (See also
"Gambling Loss Deduction," "Limited
Miscellaneous Deductions," and "Miscellaneous
Deductions Other Than Gambling.")
Modified Taxable Income
"Modified taxable income" is the term used
to describe "income subject to tax," the actual
base on which tax is computed for the statistics
in Tables 3.4 , 3.5, and 3.6. For most taxpayers
filing current year returns, modified taxable
income is identical to "taxable income." For
those returns with a Form 8814, Parents'
Election To Report Child's Interest and
Dividends attached, modified taxable income
includes the sum of all children's interest and
dividend income taxed at a 15 percent rate, as
well as the parent's taxable income.
For prior year returns included in the 2000
statistics, a modified taxable income was
calculated by using the tax rate schedule for 2000
to impute a hypothetical taxable income amount
necessary to yield the given amount of tax
reported.
A person who has no tax will have no
modified taxable income. Since the tax rate
schedule is used to generate the modified taxable
income, it is possible for a person to have up to
four dollars of taxable income but have no
modified taxable income because their tax
reported would be zero.
Moving Expenses Adjustment
(line 26, Form 1040)
Taxpayers deducted current-year qualified
moving expenses in the calculation of adjusted
gross income as a statutory adjustment. In order
Explanation of Terms
103
to qualify for this deduction, the new work place
had to be at least 50 miles farther from the
former residence than the older. Deductible
expenses included those incurred to move
household and personal goods, and travel
including lodging en route to the new residence.
Expenses no longer deductible included: meals
while moving from the old residence to the new
residence; travel expenses for pre-move house
hunting trips; expenses while occupying
temporary quarters in the area of the new job;
and qualified residence sale, purchase, and lease
expenses.
Net Capital Gain in AGI less loss
See "Sales of Capital Assets, Net Gain or
Loss."
Net Long-Term Gain or Loss from
Sales of Capital Assets
See "Sales of Capital Assets, Net Gain or
Loss."
Net Operating Loss
(included in line 21, Form 1040)
The excess loss of a business when AGI for a
prior year was less than zero. The loss could be
applied to the AGI for the current year and
carried forward up to 15 years. (See also "Other
Income.")
Net Short-Term Gain or Loss from
Sales of Capital Assets
See "Sales of Capital Assets, Net Gain or
Loss."
Nonconventional Source Fuel
Credit
(included in line 49d, Form 1040)
This nonrefiindable credit was available to
taxpayers who sold fuel produced from a
nonconventional source. Examples would be oil
produced from shale and tar sands, gas produced
from geopressured brine or biomass, and liquid.
gaseous, or solid synthetic fuels produced from
coal.
Nondeductible Passive Losses
(calculated on Form 8582)
Nondeductible passive losses were calculated
by subtracting deductible passive losses reported
on Form 8582 (line 11) from total current year
passive losses (lines lb+2b) and were limited to
zero.
Nontaxable Returns
See "Taxable and Nontaxable Returns."
Other Adjustments
(included in line 32, Form 1040)
See "Statutory Adjustments."
Other Income
(line 21, Form 1040)
Included in other income were items such as
prizes, awards, recoveries of bad debts,
reimbursements for medical expenses, real estate
taxes, or home mortgage interest taken as a
deduction in a previous year, children's interest
and dividends from Form 8814, qualified state
tuition program earnings, Alaska permanent fund
dividends, jury duty fees, and any other income
subject to tax for which no specific line was
provided on the return form. Any foreign- earned
income exclusions or "net operating loss" in an
earlier year (that was carried forward and
deducted for 1999) were entered as a negative
amount on this line by the taxpayer but edited
into separate fields during service center
processing. However, any employer-provided
foreign housing exclusions were included in
other income (as a negative amount). Gambling
earnings, which were entered on this line by the
taxpayer, were edited into a separate field during
service center processing.
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Individual Returns 2000
Other Payments
(line 64, Form 1040)
See "Credit for Federal Tax on Gasoline and
Special Fuels" and "Credit from Regulated
Investment Companies."
Other Tax Credits
(included in lines 49d, 50, Form 1040)
"Other tax credits" is a residual category in
the statistics. It includes other miscellaneous
credits that did not belong in any other category
and were used to offset income tax before credits.
Other Taxes Deduction
(line 8, Schedule A)
Other taxes consisted of any deductible tax
other than state and local income taxes, real
estate taxes, and personal property taxes.
Examples of other taxes are taxes paid to a
foreign country or US possession. (See also
"Personal Property Tax" and "Taxes Paid
Deduction.")
Overpayment
(line 66, Form 1040)
An overpayment of tax occurred when "total
tax payments" exceeded "total tax."
Overpayments included the amount of any
"refundable portion of the earned income tax
credit." An overpayment could be refunded or
credited toward the estimated tax for the
following year. (See also "Credit to 2001
Estimated Tax" and "Refund.")
Overpayment Refunded
(line 67a, Form 1040)
See "Overpayment" and "Refund."
Parents' Election to Report Child's
Interest and Dividends
(calculated on Form 8814)
A parent could elect to report on his or her
return income received by his or her child. If the
election were made, the child was not required to
file a return. A parent could make this election if
the child:
• was under age 1 4 on January 1 , 200 1 ;
• had income only from interest and
dividends including Alaska permanent fund
dividends and capital gain distributions;
• had gross income for 2000 that was more
than $700 but less than $7,000;
• had no estimated tax payments for 2000;
• did not have any overpayment of tax
shown on his or her 1998 return applied to
the 1999 return; and
• had no Federal income tax withheld from
his or her income (backup withholding).
If the parents were not filing a joint return,
special rules applied to determine which parent
could make the election. (See also "Modified
Taxable Income.")
Partnership and S Corporation Net
Income or Loss
(line 31, Schedule E)
Partnerships and S Corporations (formerly
Subchapter S Corporations) are not taxable
entities; therefore, tax on their net profit or loss
was levied, in general, directly on the members
of the partnership or shareholders of the S
Corporation. The profit or loss shown in the
statistics was the taxpayer's share of the ordinary
gain or loss of the enterprise, and certain
payments made to the taxpayer for the use of
capital or, for partnership, as salary. Net long-
term capital gains received from partnerships and
S Corporations were reported on Schedule D.
If a return showed net income from one
partnership or S Corporation and a net loss from
another, the two were added together, and the
return was tabulated by the net amount of income
or loss in the appropriate column. Beginning in
1987, net income and net loss were reported
separately for passive and non-passive
partnership and S corporation activities. Passive
losses were limited under new rules to the
amount that could offset passive income.
Explanation of Terms
105
Passive Activity Losses
Losses generated by any "flow-through"
business activity (such as partnerships or S
Corporations for which profits and certain other
amounts were passed directly through to the
owners), in which the taxpayer did not
"materially participate" (i.e., was not involved
regularly and substantially in the operations of
the activity) qualified as passive activity losses.
(See also "Nondeductible Passive Losses.")
Payment with Request for
Extension of Filing Time
(line 63, Form 1040)
This payment was made when the taxpayer
filed Form 4868, Application for Automatic
Extension of Time to File U.S. Individual Income
Tax Return, or Form 2688, Application for
Additional Extension of Time to File. The
extension granted the taxpayer an additional
period of time to file a tax return, but did not
extend the time for the payment of the expected
tax. Full payment of any tax due had to be made
with the application for extension.
Payments to a Keogh Plan
(line 29, Form 1040)
Self-employed individuals were allowed to
contribute to a Keogh retirement plan or a
simplified employment pension plan for
themselves and to deduct all or part of such
contributions in computing adjusted gross
income. The amount which could be deducted
was based on net earnings from self-
employment.
Penalty on Early Withdrawal of
Savings
(line 30, Form 1040)
Taxpayers who paid penalties for the
premature withdrawal of funds from time savings
accounts or deposits could deduct those penalties
as an adjustment to total income.
Penalty Tax on Qualified
Retirement Plans
(line 54, Form 1040)
If taxpayers withdrew any funds from an
Individual Retirement Arrangement or qualified
retirement plan before they were either age 59-
1/2 or disabled, they were subject to a penalty tax
equal to 1 0 percent of the premature distribution.
Any taxpayer who failed to withdraw the
minimum required distribution after reaching age
70-1/2 had to pay a 50 percent excise tax on the
excess accumulation. Contributions to the
retirement plans in excess of the legal limitation
for the year (the lesser of $2,000 or the
taxpayer's compensation for the year) were
subject to an excise tax equal to 6 percent of the
excess contribution.
Pensions and Annuities
(lines 16a, 16b, Form 1040)
Generally, pensions are periodic income
received after retirement for past services with an
employer, while armuities are income payable at
stated intervals after payment of a specific
premium. A taxpayer could acquire a pension or
annuity either by purchase from a commercial
organization (usually life insurance, endowment,
or annuity contracts) or under a plan or contract
connected with the taxpayer's employment.
Those pensions or annuities obtained in
connection with employment could be purchased
entirely by the taxpayer or could be financed in
part (a contributory plan) or in whole (a non-
contributory plan) by contributions of the
employer.
Since a non-contributory plan was paid for
entirely by an employer, the amount received by
the employee was fully taxable. This fully
taxable pension was reported on lines 16a and
16b. For the taxpayer who participated in a
contributory retirement plan while employed, the
amount received was only partially taxable. In
general, the amount excludable from gross
income, the nontaxable portion, represented the
taxpayer's contributions under the plan, while the
taxable portion represented the employer's
106
Individual Returns 2000
contribution and earnings on the entire
investment. The nontaxable contribution had to
be amortized over the expected lifetime of the
taxpayer.
The entire amount of pensions and annuities
received for the year was reported on line 16a of
the Form 1040. The taxable portion was
computed on a separate worksheet and entered on
line 16b.
Personal Property Taxes Deduction
(line 7, Schedule A)
Personal property tax could be included as a
deduction if the tax was an annual tax based on
value alone. (See also "Taxes Paid Deduction.")
Predetermined Estimated Tax
Penalty
(line 70, Form 1040)
If a return showed taxes of $1,000 or more
owed on line 68 (tax due at time of filing) and
this amount was more than 1 0 percent of the total
tax, the taxpayer could owe a penalty, unless tax
payments in the current year equaled or exceeded
prior-year tax liability (provided prior-year
liability was greater than zero). Also, taxpayers
could owe a penalty if they underpaid their 2000
estimated tax liability for any payment period.
Form 22 1 0 was used to determine the amount of
a penalty, if any.
For this report, the predetermined estimated
tax penalty includes only the amount calculated
by the taxpayer when the return was initially
filed.
Real Estate Taxes
(line 6, Schedule A)
This amount included taxes paid on real
estate that was owned and not used for business
by the taxpayer. The real estate taxes could only
be used as a deduction if the taxes were based on
the assessed value of the property. Also, the
assessment had to be made uniformly on property
throughout the community, and the proceeds had
to be used for general community or
governmental purposes. (See also "Taxes Paid
Deductions").
Recapture Taxes
(included in line 57, Form 1040)
See "Tax from Recomputing Prior Year
Investment Credit."
Refund
(line 67a, Form 1040)
A refund of tax included all overpayment of
income taxes not applied by the taxpayer as a
credit to the next year's estimated tax. (See also
"Overpayment.")
Refund Credited to Next Year
(line 68, Form 1040)
See "Credit to 2001 Estimated Tax."
Regular Tax Computation
Typically, the taxpayer, in determining the
amount of "tax generated," first computed
taxable income. Depending on marital status and
size of taxable income, the taxpayer then used the
tax table or applied the rates from one of four tax
rate schedules to determine tax. Also, returns of
taxpayers who had taxes computed by the
Internal Revenue Service were classified under
the regular tax computation method. If a
taxpayer filed a Form 8615 or had any long-term
capital gains taxed at a rate less than the tax
tables, then they were not considered as regular
tax computations.
Rent and Royalty Net Income
(lines 24, Schedule E)
This amount was the combination of rent
income and royalty income. It is possible for a
taxpayer to have both rent and royalty income
and losses.
Rent and Royalty Net Loss
(lines 25, Schedule E)
This amount was the combination of rent
losses and royalty losses. This amount did not
Explanation of Terms
107
include passive losses that were not deductible,
but included carryovers of previous years' passive
losses. It is possible for a taxpayer to have both
rent and royalty income and losses. (See also
"Passive Activity Losses.")
Rent Net Income or Loss
(line 22, columns A,B,C, Schedule E)
Rent net income or loss was determined by
deducting from gross rent, the amounts for
depreciation, repairs, improvements, interest,
taxes, commissions, advertising, utilities,
insurance, janitorial services, and any other
allowable expenses related to the rented property.
In the statistics, total rental net loss includes
passive losses that were not deductible in
figuring AGI. (See also "Passive Activity
Losses." and "Total Rent and Royalty Income or
Loss in AGI.")
Roth IRA
(lines 14a-27, Form 8606)
Unlike traditional IRA's, contributions to a
Roth IRA were not deductible. However,
qualified distributions from the earnings of a
Roth IRA were tax-exempt. The contribution
limit for Roth IRA's was the lesser of $2,000 or
the individual's taxable compensation unless the
taxpayer contributed to both Roth IRA's and
traditional IRA's. In this case, the contribution
limit for Roth IRA's was reduced by all
contributions (other than employer contributions)
to traditional IRA's for the taxable year. The
eligibility for Roth IRA's was phased out for
joint filers with modified AGI between $150,000
and $160,000, married taxpayers filing separately
and living with their spouses with modified AGI
between $0 and $10,000, and all other filers
(single, head of household, and married filing
separately and not living with their spouse at any
time during the year) with modified AGI between
$95,000 and $110,000. Contributions to Roth
IRA's could be made after the taxpayer reached
the age of TO'/?. Also, the minimum distribufion
rules did not apply to living taxpayers as they did
for traditional IRA's.
Some taxpayers were also eligible to
make taxable rollovers of traditional IRA's to
Roth IRA's without paying the 10 percent tax on
early withdrawals. Taxpayers had to have a
modified AGI of $100,000 or less to be able to
roll over a traditional IRA to a Roth IRA. When
a taxpayer converted an amount from the
traditional IRA to a Roth IRA, they were required
to include in gross income the amount that they
would have reported in income if they had made
a withdrawal from this IRA. The taxpayer did
not include in gross income any part of the
conversion that was a nondeductible contribution
in a traditional IRA. Married taxpayers filing
separately could not take advantage of this
rollover provision. (See also "Individual
Retirement Arrangement Taxable Distributions.")
Royalty Net Income or Loss
(line 22, columns A, B, C, Schedule E)
Net royalties consisted of gross royalties less
deductions for depletion, depreciation, office
rent, legal fees, clerical help, interest, taxes, and
similar items. Gross royalties included revenues
from oil, gas, and other mineral rights; revenue
from patents; and revenue from literary, musical,
or artistic works. Certain royalties received under
a lease agreement on timber, coal, and domestic
iron ore were eligible for capital gains or
ordinary loss treatment under Code section 1231.
As a result of the separate computation, those
royalties are reflected in the statistics for "sales of
capital assets" and "sales of property other than
capital assets." (See also "Total Rent and Royalty
Income or Loss in AGI.")
S Corporations
See "Partnership and S Corporation Net
Income or Loss."
Salaries and Wages
(line?, Form 1040)
Salaries and wages as reported on the tax
return were amounts of compensation primarily
for personal services. The following items are
included:
108
Individual Returns 2000
• salaries;
• wages;
• commissions;
• bonuses;
• tips;
• fees;
• excess reimbursement of employee
business expenses;
• moving expenses allowances;
• the difference between the fair market
value of certain property and the discount
price for which it was purchased by a
taxpayer from his or her employer;
• severance pay;
• sick pay;
• the value of exercising a stock
appreciation right;
• directors' fees;
• vacation allowances;
• most disability payments;
• strike and lockout benefits; and
• the value of certain non-monetary
payments for services (e.g., merchandise,
accommodations, certain meals or lodging,
certain stock purchase plans, or property).
Identifiable amounts for any of these
categories, which may have been reported by
taxpayers as "other income," are treated as
salaries and wages for the statistics.
Sales of Capital Assets, Net Gain or
Loss
(line 13, Form 1040)
In general, capital assets for tax purposes
included all property held for personal use or
investment. Examples of such assets were
furniture, automobiles, and stocks and bonds.
Most assets used for business activities were
specifically excluded from treatment as capital
assets. (See also "Sales of Property Other Than
Capital Assets, Net Gain or Loss.")
The following concepts are used in the
computation of net capital gain or loss for this
report:
Long-term or short-term: If the holding
period was one year or less, the asset was
considered short-term; otherwise, it was
considered long-term. All capital gain
distributions were considered long-term.
Net capital gain: If the combination of net
short-term gain or loss and net long-term gain or
loss resulted in a positive amount, the taxpayer
had a net capital gain. The full amount of this
gain, whether short-term or long-term was
included in adjusted gross income.
Net capital loss: If the combination of net
short-term gain or loss and net long-term gain or
loss resulted in a negative amount, the taxpayer
showed a net capital loss. The amount of net
capital loss to be included in adjusted gross
income was limited to the smaller of the actual
net capital loss or $3,000 ($1,500 for married
persons filing separately). Any excess capital
losses over the $3,000 limit could be carried over
to subsequent tax years ("long-term loss
carryover" and "short-term loss carryover" in the
statistics).
The maximum long-term capital gains tax
rate for most sales or exchanges of properties
was 20 percent (10 percent for taxpayers in the
15-percent tax bracket). Collectible gains and
up to 50 percent of eligible gains on qualified
small business stock were taxed at the 28-percent
rate. Gains from the sale of certain depreciable
real property was taxed at a 25-percent rate.
Therefore, the long-term capital gain tax rate
could be 10-percent, 20-percent, 25-percent, or
28-percent.
Taxpayers who sold their main homes after
May 6, 1997, were generally able to exclude
from income up to $250,000 ($500,000 for
married couples filing a joint tax return) of the
gain on the sale of their homes.
Sales of Capital Assets Reported
on Schedule D
See "Sales of Capital Assets, Net Gain or
Loss."
Explanation of Terms
109
Sales of Property Other Than
Capital Assets, Net Gain or Loss
(line 14, Form 1040)
Property other than capital assets generally
included property of a business nature, in contrast
to personal or investment property, which were
capital assets. Some types of property specifically
included in this group were:
(1) certain depreciable, depletable, and real
business property;
(2) accounts and notes receivable in the
ordinary course of business generated
from the sale of goods and services
ordinarily held for sale by the business
or includable in the inventory of the
business;
(3) certain copyrights, literary, musical, or
artistic compositions, or similar
properties; and
(4) amounts resulting from certain
"involuntary conversions," including net
losses from casualty and theft.
Taxpayers reported all gains and losses not
treated as capital gains on Form 4797, Sales of
Business Property.
Self-Employed Health Insurance
Deduction
(line 28, Form 1040)
Self-employed persons, or owners of more
than 2 percent of outstanding stock of an S
Corporation, if they were not eligible for health
coverage under an employer-provided plan, were
allowed to deduct, in the calculation of AGI, up
to 60 percent of the amount paid for health
insurance for themselves and their families.
Self-Employment Tax A
(line 52, Form 1040)
The ceiling for social security tax on taxable
self-employment income for 2000 was $76,200
($72,600 for 1999). The limit did not apply for
purposes of the Medicare tax. All net earnings
greater than $400 ($108.28 for church
employees) was subject to the Medicare tax
portion. (See also "Total Tax Liability.")
Short-Term Capital Gain or Loss
(line 7, Schedule D)
These include gains and losses from sale of
capital assets held one year or less. (See "Sales
of Capital Assets, Net Gain or Loss.")
Short-Term Gain or Loss from
Other Forms
(line 4, Schedule D)
The other forms include:
• Short-term gains from Form 6252
• Short-term gain or loss from Forms
4684, 6781, and 8824
See "Sales of Capital Assets, Net Gain or
Loss."
Short-Term Loss Carryover
(line 6, Schedule D)
Short-term capital losses from the prior year
Schedule D that are carried over to the current
year. (See "Sales of Capital Assets, Net Gain or
Loss.")
Size of Adjusted Gross Income
(line 33, Form 1040)
The amount of adjusted gross income
reported by the taxpayer on the return was the
basis for classifying data by size of adjusted
gross income. Returns without positive adjusted
gross income, such as deficit returns or returns on
which income and loss were equal, were
classified as having "no adjusted gross income"
and appear as a separate class in most basic
tables. The absence of a class labeled "no
adjusted gross income" indicates that any deficit
or break-even returns in a table were included in
the lowest income size class. See "Adjusted
Gross Income Less Deficit."
Social Security Benefits
(lines 20a, 20b, Form 1040)
Social security benefits included any monthly
benefit under title II of the Social Security Act or
the part of a "tier 1 railroad retirement benefit"
that was equivalent to a social security benefit.
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Individual Returns 2000
Social security benefits were not taxable unless
the taxpayer's total income (including tax-
exempt interest) plus one-half of total social
security benefits exceeded certain levels. The
maximum taxable amount was up to 85 percent
of the net social security benefits received. Social
security benefits received were reported on Form
1040, line 20a and the taxable portion was
reported on line 20b. Taxpayers who had no
taxable benefits were not required to show the
total benefits on their income tax returns.
Social Security and IVIedicare Tax
on Tip Income
(line 53, Form 1040)
Cash tips amounting to $20 or more received
by the taxpayer in a month while working for any
one employer were subject to withholding of
income tax, social security tax (or the equivalent
railroad retirement tax), and Medicare tax. If the
employer was unable to withhold the social
security and Medicare tax, the amount of
uncollected social security tax on tips was
indicated on the employee's Form W-2, and the
employee was required to report the uncollected
tax and pay it with the Form 1040. If the
employee did not report the tips to the employer,
the employee was required to compute the social
security and Medicare tax on unreported tips on
Form 4137 and attach it to Form 1040.
Standard Deduction A
(included in line 36, Form 1040)
For 2000, the basic standard deduction was
increased. Taxpayers who were age 65 or over or
blind could claim an additional standard
deduction amount of $850 or $1,100 based on
filing status. Both the basic and additional
standard deductions were determined by marital
filing status, as shown below.
Single
Basic deduction of $4,400;
Each taxpayer 65 or over or blind was
allowed an additional $1,100 deduction each
for age and blindness.
Married filing Jointly or surviving spouses
Basic deduction of $7,350;
Each taxpayer 65 or over or blind was
allowed an additional $850 deduction each
for age and blindness.
Married, filing separately
Basic deduction of $3,675;
Each taxpayer 65 or over or blind was
allowed an additional $850 deduction each
for age and blindness.
Head of Household
Basic deduction of $6,450;
Each taxpayer 65 or over or blind was
allowed an additional $1,100 deduction each
for age and blindness.
The basic standard deduction claimed by
filers who were dependents of other taxpayers
was a minimum of $700. The amount of the
standard deduction for a dependent could be
greater than $700 and equal to the dependent's
earned income plus $250 (but not more than the
regular standard deduction amount).
In the statistics, the basic standard deduction
is tabulated for all taxpayers who claimed it,
including those who were 65 or over and/or
blind. The "additional standard deduction" total
includes only the additional amount that was
taken by those taxpayers who were 65 or over
and/or blind.
State Income Tax Refund
(line 10, Form 1040)
If a taxpayer received a refund, credit, or
offset of state or local income taxes in 2000 that
was paid or deducted before 2000, all or part of
that amount had to be reported as income to the
extent that an itemized deduction for state and
local taxes had previously resulted in a tax
benefit.
State and Local Income Taxes
(line 5, Schedule A)
State and local income taxes paid could be
used as an itemized deduction if a taxpayer had
state and local income tax withheld from their
salary during 2000; had paid state and local
income taxes directly during 2000 for a prior
Explanation of Terms
111
year, or had made mandatory contributions to
specific state disability funds. (See also "Taxes
Paid Deduction.")
Statutory Adjustments
(lines 23-32, Form 1040)
Certain adjustments to total income were
allowed as deductions in the calculation of
adjusted gross income. For 2000, statutory
adjustments included payments to an IRA,
student loan interest deductions, medical savings
account deductions, moving expenses, the
deduction for one-half of self-employment tax,
the self-employed health insurance deduction,
payments to a self-employed Keogh retirement
plan or a simplified employee pension (SEP),
penalty on early withdrawal of savings, alimony
paid, and the foreign housing deduction. Each of
the above items is described separately in this
section. In addition, statutory adjustments
included jury duty pay received by the taxpayer
and given to the employer if the taxpayer
continued to receive wages while on jury duty,
the forestation/reforestation amortization
deduction, and the repayment of supplemental
unemployment benefits under the Trade Act of
1974. These amounts are included in the "Other
Adjustments" category in the statistics.
Student Loan Interest Deduction A
(line 24, Form 1040)
For 2000, eligible taxpayers were allowed to
deduct up to $2,000 for interest paid on qualified
higher educational loans. The deduction was
phased out for taxpayers with modified AGI
between $40,000 to $55,000 ($60,000 to $75,000
for taxpayers filing a joint return).
Tax Credits
See "Total Tax Credits."
Tax Due at Time of Filing
(line 69, Form 1040)
"Tax due" was reported on returns on which
total tax liability exceeded total tax payments.
Tax from Recomputing Prior-Year
Investment Credit
(included line 57, Form 1040)
The investment tax credit provisions of the
law included a recapture rule which required
taxpayers to pay back some or all of any
investment credit previously taken on property
disposed of before the end of the useful life
claimed in computing the credit. The law
specified that if property qualifying for the credit
was disposed of before the end of its useful life,
the tax for the year of disposal was increased by
the difference between the credit originally
claimed and the credit that would have been
allowed based on the shorter actual life. Tax
credits could not be applied against this
additional tax.
Tax Generated A
(line 40, Form 1040)
This amount was the tax computed on
modified taxable income. For 2000, there were
five basic tax rates, 15, 28, 31, 36, and 39.6
percent. The 15 -percent bracket applied to
taxable income equal to or below $26,250 for
single filers; $43,850 for joint filers or surviving
spouses; $21,925 for married persons filing
separately; and $35,150 for heads of household.
The 28 percent tax bracket applied to taxable
income in excess of the 15 percent bracket
ceiling and equal to or below $63,550 for single
filers; $105,950 for joint filers or surviving
spouses; $52,975 for married persons filing
separately; and $90,800 for heads of household.
The 3 1 percent tax rate applied to taxable income
in excess of the 28 percent tax bracket ceiling
and equal to or below $132,600 for single filers;
$161,450 for joint filers or surviving spouses;
$80,725 for married persons filing separately;
and $147,050 for heads of households. The 36
percent tax rate applied to taxable income in
excess of the 3 1 percent tax bracket ceiling and
equal to or below $288,350 for single filers, joint
filers, or surviving spouses and heads of
households and $144,175 for married persons
filing separately. The 39.6 percent tax rate
112
Individual Returns 2000
applied to taxable income in excess of the upper
boundary for the 36 percent tax bracket. The tax
generated at each of these tax rates is shown in
Tables 3.4, 3.5, and 3.6.
If children under age 14 had investment
income that exceeded $1,400, there were two
methods of reporting this income. If the child
filed his or her own return, the investment
income that exceeded $1,400 was taxed at the
parents' rate on Form 8615 (the remaining
investment income was taxed at the child's rate)
and tabulated separately in Tables 3.4, 3.5, and
3.6. If the parents elected to report the child's
investment income on their return, they attached
a Form 8814. The investment income in excess
of $1,400 was included on either Form 1040, line
21 or in the case of capital gains distributions on
either Form 1040, line 13 or Schedule D, line 13.
The remaining investment income in excess of
the $700 standard deduction was taxed at the
child's rate (15 percent), added to the parents' tax
on Form 1040, line 40, and is also tabulated
separately in Tables 3.4, 3.5, and 3.6.
On most returns, except those with additional
taxes from special computations, "tax generated"
equaled "income tax before credits." (See also
"Modified Taxable Income.")
Tax Payments
(lines 58, 59, 61, 63-65, Form 1040)
These payments were generally made before
the return was filed and were applied against tax
liability to determine any amount payable or
refundable at the time of filing. They consisted of
the following:
(1) income tax withheld, including backup
withholding;
(2) estimated tax payments (including those
from overpayment on 1999 return);
(3) payment with request for extension of
filing time;
(4) excess social security. Medicare, or
railroad retirement tax withheld;
(5) credit for tax on certain gasoline, fuel,
and oil; and
(6) credit from regulated investment
companies.
Each of the above is described under a
separate heading in this section.
Although the earned income credit was
included with tax payments on the tax return
itself (line 60a, Form 1040), for the statistics it is
treated partly as a credit against income tax
liability and partly as a refundable amount. (See
also "Earned Income Credit.") Also, the
additional child credit was included on the tax
return as a payment but not treated that way for
the statistics.
Tax Penalty
(line 70, Form 1040)
See "Predetermined Estimated Tax Penalty."
Tax Preparation Fees
(line 21, Schedule A)
Tax preparation fees were included on
Schedule A as a miscellaneous deduction, the
total of which was subject to a 2 percent of AGI
floor. The amounts reported in the statistics are
prior to this floor. (See also "Limited
Miscellaneous Deductions.")
Tax Rates, Tax Rate Classes
See "Tax Generated."
Tax Withheld
(line 58, Form 1040)
See "Income Tax Withheld."
Tax-Exempt Interest
(line 8b, Form 1040)
Tax-exempt interest included interest on
certain State and municipal bonds, as well as any
tax-exempt interest dividends from a mutual fund
or other regulated investment company. This was
an information reporting requirement and did not
convert tax-exempt interest into taxable interest.
It is included as income for certain programs, for
example for the earned income credit or
taxability of social security benefits.
Explanation of Terms
113
Taxable and Nontaxable Returns
The taxable and nontaxable classification of a
return for this report is determined by the
presence of "total income tax". Some returns
classified as "nontaxable" may have had a
liability for other taxes, such as self-employment
tax, uncollected employee social security and
medicare tax on tips, tax from recomputing prior-
year investment credit, penalty taxes on
individual retirement accounts, Section 72
penalty taxes, advance earned income credit
payments, household employment taxes, or
golden parachute payments. These taxes,
however, were disregarded for the purposes of
this classification since three of the above taxes
were considered social security (rather than
income) taxes, and the remaining ones, except for
advance earned income payments, were either
based on prior year's income or were penalty
taxes.
For this report, the earned income credit is
treated first as an amount used to offset income
tax before credits. Since the earned income credit
was refundable, it was subtracted from income
tax (for the statistics) after reduction by all other
statutory credits. As a result, some returns
became nontaxable strictly because of the earned
income credit and the earned income credit
equaled or exceeded income tax before credits
reduced by any other credits.
It should be noted that classification as
taxable or nontaxable was based on each return
as it was filed and does not reflect any changes
resulting from audit or other enforcement
activities. (See also, "Total Income Tax.")
Taxable Income
(line 39, Form 1040)
Taxable income was derived by subtracting
from adjusted gross income any exemption
amount and either total itemized deductions or
the standard deduction. (See "Modified Taxable
Income.")
Taxable Interest Received
(line 8a, Form 1040)
This amount was the taxable portion of
interest received from bonds, debentures, notes,
mortgages, certain insurance policy proceeds,
personal loans, bank deposits, savings deposits,
tax refunds, and U.S. savings bonds. Also
included as interest were "dividends" on deposits
or withdrawable accounts in mutual savings
banks, savings and loan associations, and credit
unions. Interest on state or local government
obligations remained tax-exempt, but the total
tax-exempt interest had to be reported on line 8b
of Form 1040. It was not included in the
taxpayer's income for tax purposes. (See also
"Tax-Exempt Interest.")
Taxable IRA Distributions (in AGI)
(line 1 5b, Form 1040)
See "Individual Retirement Arrangement
Taxable Distributions."
Taxable Pensions and Annuities (in
AGI)
(line 16b, Form 1040)
See "Pensions and Annuities."
Taxable Social Security Benefits
(line 20b, Form 1040)
See "Social Security Benefits."
Taxes Paid Deduction
(lines 5-9, Schedule A)
Taxes allowed as an itemized deduction fi"om
adjusted gross income, included personal
property taxes, state and local income taxes,
taxes paid to foreign countries or U.S.
possessions (unless a foreign tax credit was
claimed), and real estate taxes except those
levied for improvements that tended to increase
the value of the property. Mandatory employee
contributions to a state disability fiind and
employee contributions to a state unemployment
fund were also included. Federal taxes were not
deductible.
114
Individual Returns 2000
Taxes paid on business property were
deducted separately on the schedules for
business, rent, royalty, and farm income and are
excluded from the "taxes paid" statistics in this
report.
Total Income
(line 22, Form 1040)
Total income was the sum of the individual
income items (lines 7 through 21) before
adjustments.
Total Income Tax
(line 51 + any Form 4970 tax on line 57 - line
60a, limited to zero, on Form 1 040)
Total income tax was the sum of income tax
after credits (including the subtraction of the
earned income credit). For 2000, total income
tax included the tax from Form 4970 (2,043
returns for $4,381,000). It did not include any of
the other taxes which made up total tax liability.
Total income tax was the basis for classifying
returns as taxable or nontaxable.
Total Itemized Deductions A
(included in line 36, Form 1040)
Itemized deductions from adjusted gross
income could be claimed for medical and dental
expenses, certain taxes paid, interest paid,
charitable contributions, casualty and theft losses,
and miscellaneous deductions. Itemized
deductions were claimed only if they exceeded
the total standard deduction, with three
exceptions. First, if a taxpayer was married and
filing separately, and his or her spouse itemized
deductions, the spouse was required to itemize as
well. Second, taxpayers in several states were
required to itemize deductions on their Federal
tax returns if they wished to itemize on their
State returns. Third, if a taxpayer benefited for
alternative minimum tax purposes, they might
itemize even though the standard deduction was
larger. The total amount of itemized deductions
was tabulated only from returns showing positive
adjusted gross income.
If a taxpayer had AGI in excess of $128,950
($64,475 if married filing separately), his or her
itemized deductions may have been limited. The
limitation did not apply to the deductions for
medical and dental expenses, investment interest
expenses, casualty or theft losses, and gambling
losses. To arrive at allowable itemized
deductions, total itemized deductions were
reduced by the smaller of: a) 80 percent of the
non-exempt deductions, or b) 3 percent of the
amount of AGI in excess of $128,950 ($64,475).
Therefore, total itemized deductions is the sum of
the separate deductions cited above, less the
itemized deduction limitation.
Total Miscellaneous Deductions
See "Miscellaneous Itemized Deductions."
Total Rent and Royalty Income or
Loss
(line 26 plus lines 38 and 39, Schedule E)
This income concept consisted of all rent and
royalty income and loss which was used in
computing adjusted gross income, including farm
rental income and suspended rental loss carry-
over from prior years. It excluded the portion of
rental losses which was not deductible in
computing adjusted gross income due to the
passive loss rules. Income or loss from real
estate mortgage investment conduits were also
included in this concept.
Total Statutory Adjustments
(line 32, Form 1040)
Total statutory adjustments was the sum of
the individual adjustments to income (lines 23-
31a).
Total Tax Credits
(lines 50, 60a, Form 1040)
For this report, total tax credits consists of the
following:
(1) child care credit;
(2) credit for the elderly and disabled;
(3) child tax credit;
Explanation of Terms
115
(4) education credits;
(5) adoption credit;
(6) foreign tax credit;
(7) general business credit;
(8) minimum tax credit;
(9) mortgage interest credit;
(10) empowerment zone employment credit;
(11) nonconventional source fuel credit and;
(12) other tax credits;
(13) earned income credit (EIC) used to
offset income tax before credits
These amounts were deducted from income
tax before credits to arrive at income tax after
credits. For the statistics, the portion of the EIC
which did not result in a negative amount is
tabulated as "earned income credit used to offset
income tax before credits." Any remaining EIC
amount could be refunded or applied to other
taxes, and is classified separately as "earned
income credit reftandable portion," or "earned
income credit used to offset other taxes." All
other credits were limited to the amount needed
to offset income tax before credits and were not
refundable or used to offset any other taxes.
Total Tax Liability
(line 57 modified by the earned income credit
and additional child tax credit. Form 1040)
Total tax liability was the sum of income tax
after credits, self- employment tax, social
security and Medicare tax on tips, tax from
recapturing prior-year investment credits, low
income housing credit, qualified electric vehicle
credit, or Indian employment credit, tax from
recapture of federal mortgage subsidy, taxes from
individual retirement accounts. Section 72
penalty taxes, household employment taxes, tax
on golden parachute payments and Form 4970
tax. These taxes were then reduced by the earned
income credit used to offset all other taxes
(defined under "Earned Income Credit" and
"Additional Child Tax Credit"). For the statistics,
unlike the Form 1 040, total tax liability does not
include any advance earned income credit
payments.
Total Tax Payments
See "Tax Payments."
Total Taxable IRA Distributions
See "Taxable IRA Distributions."
Total Unlimited Miscellaneous
Deductions
(line 27, Schedule A)
See "Miscellaneous Itemized Deductions."
Type of Tax Computation
(line 40, Form 1040)
Tabulations in Table 3.1 include three
methods of computing the tax on income subject
to tax. These methods were:
(1) regular tax, as computed from the tax tables
or tax rate schedules accompanying the
Forms 1040, 1040A, or 1040EZ.
Schedule J, Farm Income Averaging returns
are included with regular tax. (see also
"Regular Tax Computation");
(2) Form 8615, used to compute the tax on
investment income of children under 14; and
(3) Schedule D, Form 1040, used to compute the
tax on long-term capital gains (in excess
of short-term capital losses.) This tax could
be at various rates, 10, 20, 25, or 28 percent.
Unemployment Compensation
(line 19, Form 1040)
All unemployment compensation received
was taxable. It did not include any supplemental
unemployment benefits received from a
company-financed supplemental unemployment
benefit fund, which were included in salaries and
wages.
Unreimbursed Employee Business
Expenses
(line 20, Schedule A)
This item, added together with most other
miscellaneous itemized deductions, was subject
to a floor of 2 percent of AGI. Unreimbursed
employee business expenses included travel.
116
Individual Returns 2000
transportation, meal, and entertainment costs
incurred while based at or away from home in the
performance of job duties. In most cases, fifty
percent of meal and entertairmient expenses were
deductible, and were calculated on Form 2106,
Employee Business Expenses. Many other
expenses such as union dues, safety equipment,
uniforms, protective clothing, and physical
examinations were also deductible. Travel
expenses away from home which were paid or
incurred were not deductible if the period of
temporary employment was more than one year.
The amoimts reported in the statistics were prior
to the 2 percent floor. (See also "Limited
Miscellaneous Itemized Deductions.")
Section 5 2000 Forms
Page
Form 1040 118
Forms 1 040A and Schedules 1,2, and 3 119
Forml040EZ 122
Schedules A & B, Itemized Deductions and Interest and Dividend Income 123
Schedule C, Profit or Loss from Business (Sole Proprietorship) 124
Schedule C-EZ, Net Profit from Business (Sole Proprietorship) 125
Schedule D, Capital Gains and Losses 126
Schedule E, Supplemental Income and Loss (From rental real estate, royalties,
partnerships, S corporations, estates, trusts, REMIC's, etc.) 127
Schedule EIC, Earned Income Credit (Qualifying Child Information) 128
Schedule F, Profit or Loss from Farming 128
Schedule H, Household Employment Taxes 129
Schedule R, Credit fiyr the Elderly or the Disabled 130
Schedule SE, Self-Employment Tax 131
Form 2106, Employee Business Expenses 132
Form 2441, Child and Dependent Care Expenses 133
Form 3800, General Business Credit 134
¥onn 625 \, Alternative Minimum Tax-Individuals 135
Form S5S2, Passive Activity Loss Limitations 136
Form 8615, Tax for Children Under Age 14 Who Have Investment Income of
More than $1,400 138
Form 8801, Credit for Prior Year Minimum Tax-Individuals and Estates and Trusts 138
Form 8814, Parents ' Election to Report Child's Interest and Dividends 139
117
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Section 6
Index
References in the index are either to table or page
numbers. Table references appear in the form
"X.X" (for example 1.1,3.2, etc.) or a capital
letter (for example A, B, etc.), and page numbers
are preceded by the letters pg.
Additional child tax credit
(See also basic and standard deductions)
Classified by:
Size of adjusted gross income 3.3
Additional standard deduction
(See also basic and standard deductions)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Time Series, 1996-2000 A
Additional taxes
Definition pg 89
Time Series, 1996-2000 A
Adjusted gross income less deductions
Time Series, 1996-2000 A
Adjusted gross income less deficit
Classified by:
Accumulated size of adjusted gross
income 1.1
Marital status 1.2,1.3
Size of adjusted gross income ...1.1, 1.2, 1.4
Type and number of exemptions .... 2.3,2.4
1 979 income concept B
Definition pg 89
Reported on:
Returns with earned income credit 2.5
Returns with modified taxable income ... 3.1
Classified by marginal tax rate 3.4
Returns with itemized deductions 2.1
Classified by marital status 2.2
Returns with total income tax 3.2
Time Series, 1996-2000 A
Adjustments
(See Statutory Adjustments)
Adoption credit
Classified by:
Size of adjusted gross income 3.3
Advance earned income credit
Time Series, 1996-2000 A
141
142
Individual Returns 2000
Advance earned income credit payments
Definition pg 90
Alimony paid
Classified by:
Size of adjusted gross income 1.4
Definition pg 91
Time Series, 1996-2000 A
Alimony received
Classified by:
Marital Status 1.3
Size of adjusted gross income 1.4
Definition pg 91
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time Series, 1996-2000 A
All other taxes
Classified by:
Size of adjusted gross income 3.3
Definition pg 91
Alternative minimum tax
Changes in Law Pg 1 0
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition Pg91
Reported on:
Returns with modified taxable income .3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Alternative minimum taxable income
(See Alternative minimum tax)
B
Basic standard deduction
(See also Additional and standard deductions)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Time Series, 1996-2000 A
Business or profession net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 92
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Capital assets
(See sales of capital assets, net gain less loss)
Capital gain distributions reported on Form
1040
Classified by:
Size of adjusted gross income 1.4
Time series, 1996-2000 A
Capital gains and losses
(See sales of capital assets, net gain less loss)
Cash contribution deduction
(See Contributions deduction)
Casualty or theft loss deduction
Classified by marital status 1.3
Definition pg 92
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Child care credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 92
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Child tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Index
143
Definition pg 93
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Children at home exemption
(See Exemptions)
Children away from home exemption
(See Exemptions)
Coefficient of variation
All returns 1.4CV
Contributions deduction
Carryover fi-om prior years 2.1
Classified by marital status 1.3
Definition pg 93
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Type of contribution 2.1
Credit for elderly or disabled
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 93
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Credit for Federal tax on gasoline and special
fuels
Classified by:
Size of adjusted gross income 3.3
Definition pg 93
Credit from regulated investment companies
Classified by:
Size of adjusted gross income 3.3
Definition pg 94
Credit to 2001 estimated tax
(See also Overpayment refunded)
Definition pg 94
D
Deductible points
(See also Interest paid deduction)
Reported on returns with itemized
deductions 2.1
Deductions of self-employment tax
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 94
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Dependant exemptions
(See Exemptions)
Description of the sample
Data capture and cleaning pg 20
Domain of study pg 19
Method of estimation Pg20
Sample design and selection pg 19
Sampling variability and confidence
Intervals Pg20
Table presentation Pg21
Dividends
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1 979 income concept B
Definition pg 94
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
E
Earned income credit
Change in law pg 10
Definition pg 94
Income items and credits 2.5
Refundable portion:
144
Individual Returns 2000
Classified by size of adjusted gross
Income 2.5, 3.3
Time series, 1996-2000 A
Total:
Reported on:
Returns with earned income credit 2.5
Used to offset income tax before credits:
Classified by:
Marital status 1.3
Size of adjusted gross income 2.5, 3.3
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Used to offset other taxes 2.5, 3.3
Education credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 95
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Electronically filed returns
Time series, 1996-2000 A
Employee business expenses
(See Unreimbursed employee business
expenses)
Empowerment zone employment credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Estate or trust net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 96
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Estimated tax payments
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 96
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Excess social security taxes withheld
Classified by:
Size of adjusted gross income 3.3
Definition pg 96
Time series, 1996-2000 A
Exemption Amount
Change in law pg 10
Classified by size of adjusted gross income
and marital status 1.2
Time series, 1996-2000 A
Exemptions
Classified by:
Marital status 2.4
Size of adjusted gross income 1.4
Type of exemption 2.3
Definition pg 96
Reported on:
Returns with itemized deductions 2.1
Time series, 1996-2000 A
Farm net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 97
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Farm rental net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Index
145
Definition pg 97
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Filing requirements
For chi Idren and other dependents pg 9
For most people pg 8
Description pg 8
Filing status
(See Marital filing status)
Foreign-earned income exclusion
Changes in Law pg 10
Classified by:
Size of adjusted gross income 1.4
Definition pg 97
Reported on returns with itemized
Deductions 2.1
Time series, 1996-2000 A
Foreign housing adjustment
Classified by:
Size of adjusted gross income 1.4
Definition pg 98
Time series, 1996-2000 A
Foreign tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 98
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Forfeited interest penalty
Classified by:
Sizeof adjusted gross income 1.4
Time series, 1996-2000 A
Form 1040 returns
Description pg 98
Time series, 1996-2000 A
Form 1040A returns
Description pg 98
Time series, 1996-2000 A
Form 1040EZ returns
Description pg 98
Time series, 1996-2000 A
Forms and instructions
Form 1040 pg 118
Schedules A & B pg 123
Schedule C pg 124
Schedule C-EZ pg 125
Schedule D pg 126
Schedule E pg 127
Schedule EIC pg 128
Schedule F pg 128
Schedule H pg 129
Schedule R pg 130
Schedule SE pg 131
Form 1040A pg 119
Form 11040EZ pg 122
Form 2106 pg 132
Form 2441 pg 133
Form 3800 pg 134
Form 6251 pg 135
Form 8582 pg 136
Form 8615 pg 138
Form 8801 pg 138
Form 8814 pg 139
Gambling earnings
Classified by:
Size of adjusted gross income 1.4
Definition pg 98
Gambling loss deduction
Definition pg 98
Returns with itemized deductions 2.1
General business credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 98
Reported on returns with itemized
146
Individual Returns 2000
deductions classified by marital status .... 2.2
Time series, 1996-2000 A
H
Heads of household, returns of
(See also Marital filing status)
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Sources of income 1.3
Size of adjusted gross income 1.2
Type of exemption 2.4
Reported on returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Home mortgage interest deduction
(See also Interest paid deduction)
Reported on returns with itemized
Deductions 2.1
Household employment tax
Classified by:
Size of adjusted gross income 3.3
Definition pg 99
I
Income subject to tax
(See Modified taxable income)
Income tax after credits
As a percentage of adjusted gross income
and modified taxable income 3.4
Classified by:
Accumulated size of adjusted gross
income 1.1
Marginal tax rate 3.4
Marital status 1.2, 1.3
Size of adjusted gross income 1.2, 3.3
Definition pg 99
Reported on:
Returns with modified taxable income ... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Income tax before credits
Classified by:
Size of adjusted gross income 1.4
Definition pg 99
Reported on:
Returns with modified taxable income ... 3.1
Returns with itemized deductions 2.1
Time series, 1996-2000 A
Income tax less credits
Time series, 1996-2000 A
Income tax withheld
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 99
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Individual retirement arrangement (IRA)
deductible payments, adjustment
(See also Primary and secondary IRA payments)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 99
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Individual retirement arrangement (IRA)
taxable distributions
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 100
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Interest paid deduction
Classified by marital status 1.3
Definition pg 100
Reported on:
Index
147
Returns with itemized deductions 2.1
Classified by marital status 2.2
Type of interest paid deduction 2.1
Interest received
(See Taxable interest received)
Interest, tax-exempt
(See Tax-exempt interest)
Investment interest expense deduction
(See Interest paid deduction)
Itemized deductions
(See Total itemized deductions and also specific
type)
Change in Law pg 10
Itemized deduction limitation
Classified by:
Marital status 2.2
Reported on:
Returns with itemized deductions 2.1
Joint returns of married persons
(See also Marital filing status)
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Returns with total income tax 3.2
K
Keogh retirement plan
(See Payments to a Keogh plan)
Time series, 1996-2000
Long-term capital gain or loss
(See also Sales of capital assets, net gain or loss)
Classified by:
Size of adjusted gross income 1.4
Long-term gain or loss from other forms
(See also Sales of capital assets, net gain or loss)
Classified by:
Size of adjusted gross income 1.4
Long-term loss carryover
(See also Sales of capital assets, net gain or loss)
Classified by:
Size of adjusted gross income 1.4
M
Marginal tax rates
(See also Tax generated)
Definition pg 101
Reported on returns with modified
taxable income 3.4,3.6
Marital filing status
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Definition pg 101
Reported on returns with itemized
deductions 2.2
Type of exemption 2.4
Medical and dental expenses deduction
Classified by marital status 1.3
Definition pg 102
Limitation 2.1
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Method of estimation
Description pg 20
148
Individual Returns 2000
Minimum tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 102
Reported on returns with itemized
deductions 2.2
Time series, 1996-2000 A
Miscellaneous deductions other than gambling
Definition pg 102
Returns with itemized deductions 2.1
Miscellaneous itemized deductions
Classified by marital status 1.3
Definition pg 102
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Miscellaneous medical expenses
(See Medical and dental expenses deduction)
Modified taxable income
Classified by:
Marginal tax rate 3.4
Size of adjusted gross income 3.1,3.5
Tax generated at each rate 3.6
Tax generated at specific rate 3.5
Definition pg 102
Moving expenses adjustment
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 102
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
N
Net capital gain in AGI less loss
Definition pg 103
Time series, 1996-2000 A
Net operating loss
Classified by size of adjusted gross
Income 1.4
Definition pg 103
Time series, 1996-2000 A
Nonconventional source fuel credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 103
Nondeductible passive losses
(See also Rent and royalty net income or loss)
Classified by 1 979 income concept B
Definition pg 103
Nontaxable returns
(See also Taxable returns)
Classified by size of AGI 1.2,1.4,2.3,3.3
Reported on:
Returns with itemized deductions 2.1
Number of exemptions
Classified by:
Size of adjusted gross income 1.4
Type of exemption and size of
Adjusted gross income 2.3
Type of exemption and marital status 2.4
Reported on:
Returns with itemized deductions 2.1
Time series, 1996-2000 A
o
Other adjustments
(See also Statutory adjustments)
Classified by:
Size of adjusted gross income 1.4
Time series, 1996-2000 A
Other contributions
(See Contributions deduction)
Other dependents
(See Exemptions)
Index
149
Other income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 103
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Other payments
Definition pg 104
Time series, 1996-2000 A
Other tax credits
Classified by:
Size of adjusted gross income 3.3
Definition pg 104
Other taxes deduction
(See also Taxes paid deduction)
Definition pg 104
Reported on returns with itemized
Deductions 2.1
Other than cash contributions deduction
(See Contributions deduction)
Overpayment
(See also Credit to 2000 estimated tax)
Credited to 2000 estimated tax:
Classified by:
Size of adjusted gross income 3.3
Definition pg 104
Refunded:
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Returns with itemized deductions
classified by marital status 2.2
Time series, 1996-2000 A
Total 3.3
Parent exemptions
(See Exemptions)
Parents' election to report child's interest
and dividends
Definition pg 104
Reported on returns with modified
Taxable income 3.4,3.5,3.6
Classified by:
Marital status 3.4,3.6
Size of adjusted gross income 3.5
Partnership and S Corporation net income or
loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 105
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Passive activity losses
Definition pg 105
Payment with request for extension of filing
time
Classified by:
Size of adjusted gross income 3.3
Definition pg 105
Time series, 1996-2000 A
Payments to a Keogh plan
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 105
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Penalty tax on qualified retirement plans
Classified by:
Size of adjusted gross income 3.3
Definition pg 105
Time series, 1996-2000 A
Pensions and annuities
Classified by:
Marital status 1.3
150
Individual Returns 2000
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 105
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Personal exemption
(See Exemptions)
Personal interest deductions
(See Interest paid deduction)
Personal interest paid
(See also Interest paid deduction)
Personal property taxes deduction
(See also Taxes paid deduction)
Definition pg 106
Reported on returns with itemized
Deductions 2.1
Population and sample
Reported on Forms 1040, 1040 A, and
1040EZ C
Predetermined estimated tax penalty
Classified by:
Size of adjusted gross income 3.3
Definition pg 106
Time series, 1996-2000 A
Prescription medicine and drug expenses
(See Medical and dental expenses deduction)
Primary IRA Payments
(See also Individual retirement arrangement
deductible payments, adjustment)
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
R
Real estate taxes
(See also Taxes paid deduction)
Definition pg 106
Reported on returns with itemized
Deductions 2.1
Recapture taxes
Time series, 1996-2000 A
Refund
(See also Overpayment refunded)
Definition pg 106
Refund credited to next year
(See also Credit to 2001 estimated tax)
Time series, 1996-2000 A
Regular tax computation
Classified by:
Size of adjusted gross income 3.1
Definifion pg 106
Rent and royalty net income or loss
Classified by:
Marital status 1.3
Definition pg 106
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Rent net income or loss
Classified by:
Size of adjusted gross income 1.4
Definition pg 107
Requirements for fliing
Description pg 8
Retrospective income concept
Classified by size of adjusted gross
Income and 1979 concept B
Description pg 11
Roth IRA
Description pg 107
Index
151
Royalty net income or loss
Classified by:
Size of adjusted gross income 1.4
Definition pg 107
S corporation
(See partnership and S Corporation net income or
loss)
Salaries and wages
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 107
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Sales of capital assets, net gain or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 108
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Sales of capital assets reported on Schedule D
Classified by:
Size of adjusted gross income 1.4
Sales of property other than capital assets, net
gain or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 109
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Schedule D gain subject to 28% tax rate
Classified by:
Size of adjusted gross income 1.4
Secondary IRA payments
(See also Individual retirement arrangement
deductible payments, adjustment)
Classified by:
Marital status 1.3
Size of gross adjusted income 1.4
Reported on:
Returns with itemized deduction
Classified by marital status 2.2
Time series, 1996-2000 A
Self-employed health insurance deduction
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 109
Time series, 1996-2000 A
Self-employment tax
(See also Deduction of self-employment tax)
Change in Law pg 10
Classified by:
Size of adjusted gross income 3.3
Definition pg 109
Time series, 1996-2000 A
Separate returns of married persons
(See also Marital filing status)
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Reported on returns with itemized deductions
Classified by marital status 2.2
Short-term capital gain or loss
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
income 1.4
Definition pg 1 09
152
Individual Returns 2000
Short-term gain or loss from other forms
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
Income 1.4
Short-term loss carryover
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
Income 1.4
Definition pg 1 09
Single persons, returns of
(See also Marital filing status)
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Reported on returns with itemized deductions
Classified by marital status 2.2
Size of adjusted gross income
Classified by:
Marital status 1.2
Selected income and tax items 1.1
Size of adjusted gross income 3.3
Sources of income 1.4
Type of tax computation 3.1
1979 income concept B
Definition pg 109
Reported on:
Returns with earned incomecredit 2.5
Returns with itemized deductions 2.1
Returns with modified taxable
Income 3.1, 3.6
Returns with total income tax 3.2
Type of exemption 2.3
Size of income
Classified by size of adjusted gross
income and by 1979 concept B
Social security benefits
Benefits in adjusted gross income:
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 109
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Social security and Medicare tax on tip income
Classified by:
Marital status 3.3
Definition pg 110
Time series, 1996-2000 A
Sources of income
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Sources of data
(See description of sample)
Spouse IRA
Time series, 1996-2000 A
Standard deduction
(See also Basic and additional standard
deductions)
Change in Law pg 10
Classified by:
Marital status 1.2
Size of adjusted gross income 1.2
Definition pg 110
Time series, 1996-2000 A
State income tax refunds
(See Taxes paid deduction)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 110
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
State and local income taxes
Definition pg 110
Index
153
Reported on returns with itemized
Deductions 2.1
Statutory adjustments
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 111
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Type of adjustment 1.4
Student loan interest deduction
Change in law pg 1 1
Classified by:
Marital status 1.3
Definition Pg 111
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Type of adjustment 1.4
Surviving spouses, returns of
(See also Marital filing status)
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Sources of income 1.3
Size of adjusted gross income 1.2
Type of exemption 2.4
Reported on returns with itemized
deductions classified by marital status 2.2
Tax credits
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
1979 income concept B
Reported on:
Returns with modified taxable income ... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Type of credit 3.3
Tax due at time of filing
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition Pg HI
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Tax generated
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Marital status 3.4
Size of adjusted gross income 3.5
Tax generated at specified rate 3.5
Definition Pg HI
Reported on returns with modified
taxable income 3.1
Tax items
(See also specific type)
Classified by:
Accumulated size of adjusted gross
Income 1.1
Marital status 1.3
Size of adjusted gross income.... 1.2, 1.4, 3.3
1979 income concept B
Reported on:
Returns with modified taxable income ... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Tax liability
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
154
Individual Returns 2000
Tax payments
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 112
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1996-2000 A
Tax penalty
(See also Predetermined estimated tax penalty)
Definition pg 113
Time series, 1996-2000 A
Tax preparation fee
(See also Miscellaneous itemized deductions)
Definition Pg 1 13
Reported on returns with itemized
Deductions 2.1
Tax rates
(See Income tax withheld)
Tax withheld
(See Income tax withheld)
Tax-exempt interest
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 112
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Taxable income
Classified by:
Accumulated size of adjusted gross
Income 1.1
Marital status 1.2,1.3
Sizeof AGI 1.1, 1.2, 1.4,3.5
1979 income concept B
Tax generated at specific rate 3.5
Definition pg 113
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Taxable interest
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1 979 income concept B
Definition pg 113
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Taxable IRA
(See Individual retirement arrangement (IRA)
taxable distributions)
Taxable pensions and annuities
(See Pensions and annuities)
Time series, 1996-2000 A
Taxable returns
(See also Nontaxable returns)
Classified by:
Accumulated size of AGI 1.1
Size of adjusted gross
Income 1.1,1.2,1.4,2.3,3.3
Reported on:
Returns with itemized deductions 2.1
Taxable social security
Time series, 1996-2000 A
Taxes paid deduction
Classified by marital status 1.3
Definition pg 113
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Type of taxes paid deduction 2.1
Total credits
(See also Tax credits and total tax credits)
Time series, 1996-2000 A
Total income
Definition pg 114
Index
155
Total income, net gain less loss
Time series, 1996-2000
Total income tax
As percentage of adjusted gross income .... 3.2
Type of tax computation 3.1
As percentage of taxable income 1.1
Average 1.1
Type of tax computation 3.1
Classified by:
Accumulated size of adjusted
gross income 1.1
Each rate at which tax was computed 3.6
Marital status 1.2, 1.3
Number of exemptions 2.4
Size of adjusted gross
income 1.1, 1.2, 2.1, 3.2, 3.3
1979 income concept B
Type of exemption 2.3
Definition pg 114
Reported on:
Returns with earned income credit 2.5
Returns with itemized deductions 2.1
Classified by marital status 2.2
Returns with modified taxable income ... 3.1
Total itemized deductions
Classified by:
Marital status 1.2,1.3
Size of adjusted gross income 1 .2, 1 .4
1979 income concept B
Definifion pg 114
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Limitation reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Type of deduction 2.1
Total miscellaneous deductions
(See miscellaneous deductions)
Total payments
Time series, 1996-2000.
A
Total rent and royalty income or loss
Definition pg 114
Classified by:
Size of adjusted gross income 1 .4
Total standard deduction
(See Standard deduction)
Time series, 1996-2000 A
Total statutory adjustments
(See Statutory adjustments)
Time series, 1996-2000 A
Total tax credits
(See Tax credits)
Definition pg 114
Total tax liability
(See Tax liability)
Definition pg 115
Type of tax computation
Classified by size of adjusted gross
Income 3.1
Definition pg 115
u
Unemployment compensation
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 115
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1996-2000 A
Unreimbursed employee business expense
(See also Miscellaneous itemized deductions and
employee business expense)
Definition pg 115
Reported on returns with itemized
Deductions 2.1
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