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INDIVIDUAL INCOME 
TAX RETURNS 2004 



T 22.35/8:2004 

Individual Income Tax Returns 2 





▲ RETLRSS FILED $ TAX COMPUTATIONS $ 




SALARIES & WAGES $ TAXABLE INCOME T 




EXEMPTIONS !i STAVDARD DEDUCTIONS 




ADJL STED GROSS IMCOME $ INCOME TAX 


i 


NET GAISIS A SET LOSSES T TAX LL\BILITY 




ITEVDZED DEDLCTIONS $ ADJUSTVIENTS T 




T IRAS $ MARITAL STATUS T DEPENDENTS 




INTEREST T ALTERNATIVE MINIVIUM TAX 




$ NONTAXABLE RETURNS T TAX REFUNDS 


Department of the Treasury 


▲ TAX CREDITS T SOLRCES OF IMCOVIE $ 


Internal Revenue Service 


$ EARNED IN COME CREDIT A DIVIDENDS 


www.lrs.gov 




Publication 1304 (Rev. 08-2006) 
Catalog Number 63338H 


STATISTICS OF INCOME DIVISION 



Department 

Of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 2004 

Publication 1304 (Rev. 08-2006) 



Mark W. Everson 

Commissioner 



Mark J. Mazur 

Director, 

Research, Analysis and 

Statistics 



Thomas B. Petska 

Director, 

Statistics of Income Division 



David P. 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Additional unpublished information from individual income tax 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 . Most of the tables 
included in this publication are available on the Internet site in 
Microsoft Excel format. 

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--2004 
Individual Income Tax Returns 
Internal Revenue Service 
Washington, DC 



SUPERINTENDENT OF DOCUMENTS 
DEPOSITORY 



OCT 1 9 2008 



BOSTON PUBLIC LIBRARY 
GOVERNMENT DOCUMENTS DEPT. 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 1 

Changes in Law 10 

The 1979 Income Concept 12 

Comparison of Adjusted Gross Income with 1 979 Income Concept 19 

Section 2 

Description of the Sample 

Domain of Study 23 

Sample Design and Selection 23 

Data Capture and Cleaning 24 

Method of Estimation 24 

Sampling Variability and Confidence Intervals 24 

Table Presentation 25 

Section 3 

Basic Tables 

Part 1 — Returns Filed and Sources of Income 29 

Part 2 — Exemptions and Itemized Deductions 68 

Part 3 — Tax Computation 89 

Section 4 

Explanation of Terms 117 

Section 5 

2004 Forms 149 

Section 6 

Index 241 



Section 1 



Introduction 

and Changes 

in Law 



Introduction 

This report contains complete individual 
income tax data for Tax Year 2004. The 
statistics are based on a stratified probability 
sample of individual income tax returns, selected 
before audit, which represents a population of 
over 132 million Forms 1040, 1040A, and 
1040EZ, including electronic returns, filed for 
Tax Year 2004. 

Table A on the following pages presents 
selected income and tax items for Tax Years 
2000, 2001, 2002, 2003, and 2004 as they appear 
on the forms and provides the percentage change 
for each item between 2003 and 2004. 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 year-to-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 2004, the number of individual 
tax returns filed increased by just over 1.8 
million, or 1.4 percent. Adjusted gross income 
(AGI) rose $581.7 billion, or 9.4 percent from 
2003 to 2004, compared to the 2.9 percent 
increase recorded from 2002 to 2003. Total tax 
liability increased 11.0 percent to $880.0 billion. 
Several components of AGI showed large 
increases between 2003 and 2004, notably net 
capital gains less loss increased 60.4 percent and 
ordinary dividends increased 27.5 percent. 

This report is divided into six sections. Section 
1 explains the requirements for filing, changes in 
the law for 2004, 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. 



Michael Pahsi was responsible for the text and production of this report. Technical assistance was provided by Michael 
Strudler and Maureen Kahr. This report was prepared under the direction ofJeffHartzok, Chief Individual Returns 
Analysis Section, Individual Statistics Branch. 1 



Individual Returns 2004 



Table A--Selected Income and Tax Items for Selected Years, 2000-2004, in Current and Constant 1990 
Dollars' 

(All figures are estimates based on samples-money amounts are in ttiousands of dollars] 



Item 



Current dollars 



2000 



2001 



2002 



2003 



2004 



Percent change, 
2003 to 2004 



(1) 



(2) 



(3) 



(4) 



(5) 



All returns 

Electronically filed returns * 

Form 1040 returns 

Electronically filed returns.... 

Form 1040A retums 

Electronically filed retums 

Form 1040EZ returns 

Electronically filed returns * , 

Salaries & wages 

Number of retums 

Amount 

Taxable interest received 

Number of retums 

Amount 

Tax-exempt interest 

Number of returns 

Amount 

Ordinary dividends in AGI 

Number of retums 

Amount 

Qualified dividends in AGI 

Number of returns 

Amount 

State income tax refund 

Number of returns 

Amount » 

Alimony received 

Number of returns 

Amount 

Business or profession net income, less loss 

Number of retums 

Amount 

Net capital gain in AGI less loss 

Number of returns 

Amount 

Capital gain distributions reported on Form 1040 

Number of retums 

Amount 

Sales of property other than capital assets, net 
gain less loss 

Number of returns 

Amount 

Total IFJA distributions 

Number of returns 

Amount 

Taxable IRA distributions in AGI 

Number of retums 

Amount 

Total pensions & annuities 

Number of retums 

Amount 

Taxable pensions & annuities in AGI 

Number of returns 

Amount 

Rents, royalties, partnerships, estates, 
trusts, etc. 

Number of returns 

Amount 

Farm net income less loss 

Number of returns 

Amount 

Unemployment compensation in AGI 

Number of returns 

Amount 

Footnotes at end of table. 



129,373,500 

40,078,595 
78,846,102 
16,018.213 
28,826,589 
13,889,642 
21,700,809 
10,170,740 

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 

N/A 
N/A 

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 
552,009,667 

21,765,211 
325.827,702 



14,332,632 
252,085,403 

2.061,784 
-9,034,178 

6,478,292 

16,913,305 



130,255,237 

46,861,487 
80,500,011 
20,811.215 
28,293,817 
15,007.182 
21,461,409 
11,043,091 

111,227,450 
4,565,229,218 

67,479.816 
198,177,814 

4,557,381 
55,582,376 

32,621,151 
119.533.324 

N/A 
N/A 

22,132,023 
21,219,499 

437,859 
6,685,857 

18,018,349 
216,772,496 

23,470,401 
325,168,963 

2,486,027 
1,358,488 



1,615,884 
-1,896,996 

9,363,959 
118,565,053 

8,834,138 
94,327,585 

24,317,375 
532,924,324 

22,262,775 
338,745,409 



14,542,983 
268,224.205 

2,006,871 
-11,004,781 

8,799,885 
26,890,925 



130,076,443 

52,798.823 
80,748,948 
24,843,419 
28,714,328 
16,839,599 
20,613.167 
11,115,806 

110,938,441 
4,559,690.903 

63,584,806 
149,024,899 

4,453,829 
54,564,456 

31,409,759 
103,241,332 

N/A 
N/A 

23,838,529 
23,875,813 

425,963 
6,523,019 

18,597,305 
220,783,572 

23,249,625 
238,368,458 

939,523 
420,312 



1,728,377 
-2,386,530 

8,889,787 
120,418,135 

8,291,357 
88.219,481 

24,857,470 
561,031,602 

22,794,417 
357,840,960 



14,683,765 
278,192,647 

1.995,073 
-14,419,719 

10,334,639 
43,129,155 



130,423,626 

61,154,815 
80,420,043 
30,472,170 
29,631,494 
18,910,697 
20,372,089 
11,771,948 

110,890,993 
4,649.900,493 

59,459,344 
127,159,692 

4,524,955 
53,750,230 

30,475,097 
115,141,232 

22,449,379 
80,994,736 

24,655,907 
23,425,623 

431,368 
6,470,712 

19,415,648 
229,655,285 

21,889,687 
294,021,717 

1,095,371 
332,293 



1,753,860 
-330,359 

9,240,253 
120,948,781 

8,611,702 
88,335,605 

24,767,067 
565,420,626 

22,822,842 
372,931,442 



14,824,475 
295,698,600 

1,997,116 
-12,371,492 

10,065,230 
44,007,879 



132,226,042 

68,380,152 
80,603,689 
34,900,171 
30,572,631 
20,771,324 
21,049,722 
12,708,657 

112,369,812 
4,921,806,344 

57,605,888 
125,474,158 

4,416,851 
52,031,763 

30,687,178 
146,838,808 

24,549,867 
110,500,411 

23,621,296 
22.735,928 

439,608 
7,262,338 

20,252,079 
247,217.287 

22,388,659 
471,735,648 

2,878,263 
1,925,990 



1,749,934 
2,502,516 

9,516,936 
131,491,539 

8,913,846 
101,672,181 

25,130.018 
627,664,241 

23,123,390 
394,285,849 



15,191,999 
357,378,135 

2,004,898 
-13,239,205 

9,094,911 
32,740,272 



(6) 



1.4 
11.8 
0.2 
14.5 
3.2 
9.8 
3.3 
8.0 

1.3 
5.8 

-3.1 
-1.3 

-2.4 
-3.2 

0.7 
27.5 

9.4 
36.4 

-4.2 
-2.9 

1.9 
12.2 

4.3 
7.6 

2.3 
60.4 

162.8 
479.6 



-0.2 
N/A 



3.0 
8.7 



3.5 
15.1 



1.5 
11.0 



1.3 
5.7 



2.5 
20.9 



0.4 
•7.0 



-9.6 
-25.6 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 2000-2004, in Current and Constant 1990 
Dollars-Continued' 

(All figures are estimates based on samples-money amounts are in thousands of dollars] 



Item 







Current dollars 








2000 


2001 


2002 


2003 


2004 


Percent change, 
2003 to 2004 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


13.627.723 
186,586.863 


13,753,080 
196,524,465 


13,869.265 
205.658.281 


14,120,202 
214,011.279 


14,759,589 
231,873,220 


4.5 
8.3 


10,608,572 
89,964,021 


10,779.279 
93.559,363 


10,702,502 
93,459.494 


10.975.002 
97.768,201 


11,691,859 
110,462,387 


6.5 

13.0 


358.391 
15.239.672 


292.006 
13,944,765 


316.931 
14,936,779 


306,393 
15,076,406 


295,313 
15,446,376 


-3.6 
2.5 


527,417 
48,096,275 


611,473 
54,475,064 


670,081 
58,126,147 


712,076 
62,824,777 


829,838 
75,011,556 


16.5 
19.4 


5,815,404 
25,370,158 


5,610,987 
19.508,967 


5.467,631 
19.100.950 


5,703,893 
21,289.227 


5,891,550 
23,197,673 


3.3 
9.0 


129,148,570 
6,423,986,106 


130,014,403 
6,231,176,710 


129,837.130 
6,110,746.964 


130.171,008 
6,294.684,470 


131,924,074 
6,886,851,809 


1.3 
9.4 


N/A 
N/A 


N/A 
N/A 


2,884.403 
712.505 


3,240.673 
805,734 


3,402,468 
858,457 


5.0 
6.5 


N/A 
N/A 


N/A 
N/A 


N/A 
N/A 


N/A 
N/A 


105,135 
252.597 


(X) 
(X) 


3,505,032 
7,477,074 


3,448,457 
7,406,866 


3,277,671 
9,462,404 


3,418,494 
10,006,814 


3,330,763 
10,028,607 


-2.6 
0.2 


4,477,986 
2.639.472 


4,405,667 
2,711,733 


6,640,784 
4,659,546 


6,953,370 
4,409,816 


7,527,249 
4,398,734 


8.3 
-0.3 


N/A 
N/A 


N/A 
N/A 


3,444,941 
6,154,145 


3,571,154 
6,683,631 


4,710,253 
10,589,279 


31.9 
58.4 


N/A 
N/A 


N/A 
N/A 


N/A 
N/A 


N/A 
N/A 


90,857 
190,732 


(X) 
(X) 


956,586 
2,137,803 


944,791 
2,180,570 


947,470 
2,215,391 


1,023,888 
2,439,835 


1,096,436 
2,952,043 


7.1 
21.0 


14,300,140 
17,392,967 


14,574,036 
18,134,959 


14,664,473 
18,687,162 


15,373,279 
19,791,285 


15,920,203 
21,109,366 


3.6 
6.7 


3,564.624 
7,569.198 


3,559,792 
8,177,397 


3,571,152 
10.494,247 


3,802,277 
16,454,211 


3,883,687 
18,457,063 


2.1 
12.2 


1.287,706 
12,475,396 


1,290,496 
13,114,412 


1,186,947 
16,349,738 


1,208,801 
17,795,957 


1,201,332 
19,295.952 


-0.6 
8.4 


863,436 
286,507 


890.649 
197.533 


804,926 
192,750 


736.121 
150.214 


780,327 
209,833 


6.0 
39.7 


656,724 
7,460,164 


656,635 
7,472,718 


587,219 
7,183,522 


587,368 
7,520,335 


574,001 
8,470,128 


-2.3 
12.6 


4,411 
42,400 


4,122 
92,074 


2,074 
54,614 


1,491 
51,765 


3,352 
59,899 


124.8 
15.7 


170,106 
1.008.208 


183,906 
961,209 


208,348 
1,064.125 


272,647 
1.314,285 


188,210 
1,107,387 


-31.0 
-15.7 


23.197.425 
58.609.518 


23.497.092 
60,572,768 


28.911.078 
77,161,432 


30,382,069 
87,575,677 


32,153,965 
98,046,679 


5.8 
12.0 


6,365,376,648 


6,170,603,942 


6,033,585,532 


6,207,108,793 


6,788,805,130 


9.4 


42,534,320 
822,360,510 


44,562,307 
884,528,260 


45,647,551 
898,047,320 


43,949,591 
901,864,834 


46,335,237 
998,238,457 


5.4 

10.7 



Social security benefits (received) 

Number of returns 

Amount 

Taxable social security benefits in AGI 

Number of returns 

Amount 

Foreign earned income exclusion ' 

Number of returns 

Amount 

Net operating loss ' 

Number of returns 

Amount 

Other income, net gain less loss ' 

Number of returns 

Amount 

Total income 

Number of returns 

Amount 

Educator expenses 

Number of returns , 

Amount 

Certain business expenses of reservists, performing 
artists, and fee-basis governement officials 

Number of returns 

Amount 

Total taxpayer IRA adjustment 

Number of returns 

Amount 

Student loan interest deduction 

Numtser of returns 

Amount 

Tuition and fees deduction 

Number of returns 

Amount 

Health savings account deduction 

Number of returns 

Amount 

Moving expenses 

Number of returns 

Amount 

One-half of self-employment tax 

Number of returns 

Amount 

Self-employed health insurance 

Number of returns 

Amount 

Keogh retirement plan 

Number of returns 

Amount '. 

Penalty on early withdrawal of savings 

Number of returns 

Amount 

Alimony paid adjustment 

Number of returns 

Amount 

Foreign housing deductions 

Number of returns 

Amount 

Other adjustments 

Number of returns 

Amount 

Total statutory adjustments 

Number of returns 

Amount 

Adjusted gross income or loss (AGI) 

Amount 

Total itemized deductions 

Number of returns 

Amount 

Footnotes at end of table. 



Individual Returns 2004 



Table A--Selected Income and Tax Items for Selected Years, 2000-2004, in Current and Constant 1990 
Dollars-Continued' 

[All figures are estimates based on samples--money amounts are in thousands of dollars] 



Item 



Current dollars 



2000 



2001 



2002 



2003 



2004 



Percent change, 
2003 to 2004 



(2) 



(3) 



(4) 



(5) 



Total standard deduction 

Number of returns 

Amount 

Basic standard deduction 

Number of returns 

Amount 

Additional standard deduction 

Number of returns 

Amount 

AGI less deductions 

Number of returns 

Amount 

Number of exemptions 

Exemption amount 

Taxable income 

Number of returns 

Amount , 

Tax from table, rate schedules, etc. 

Number of returns 

Amount 

Additional taxes 

Number of returns 

Amount 

Alternative minimum tax 

Number of returns 

Amount 

Income tax before credits 

Number of returns 

Amount 

Foreign tax credit 

Number of returns 

. Amount 

Child care credit 

Number of returns 

Amount 

Credit for elderly or disabled 

Number of returns 

Amount 

Education credits 

Number of returns 

Amount 

Retirement savings contributions credit 

Number of returns 

Amount 

Child tax credit 

Number of returns 

Amount 

Adoption credit 

Number of returns 

Amount 

General business credit 

Number of returns 

Amount 

Pnor 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 

Footnotes at end of table. 



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 

405,254,144 
1,008,626,180 

23,487 
126,524 

1.304,198 
9.600,840 

105,277,966 
1,018,218,948 

3,935,699 
5,990,360 

6,368,101 
2,793,860 

155,796 
32,608 

6,815,316 
4,851,178 

N/A 
N/A 

26,404,521 
19,689,359 

42,681 
91,866 

275,115 
764,253 

199,554 
1,287,661 

36,028,685 
35,753,613 

100,163,625 
982,465,335 

14,300,140 
34,778,824 

14,144 
298,862 



84,238,232 
481,907,591 

84,238,232 
466,971,032 

11,116,629 
14,936,559 

115,862,109 

4,910,329,307 

256,186,046 

727,554,990 

104,174,655 
4,268,506,425 

104,163,693 
926,642,321 

25,334 
198,998 

1,120,047 
6,756,705 

104,195,834 
933,567,474 

3,942,604 
6,254,559 

6,184,508 
2,721,061 

139,097 
30,496 

7,212,554 
5,156,254 

N/A 
N/A 

26,452,875 
22,427,229 

47,737 
88,781 

269,648 
713,974 

248,255 
1,438,041 

49,066,700 
44,160,998 

97,389,985 
889,406,476 

14,575,011 
36,262,878 

11,686 
286,974 



82,655,191 
492,067,532 

82,655,191 
477,170,045 

10,857,098 
14,897,487 

114,976,167 

4,760,885,833 

258,716,374 

761,440,430 

102,275,969 
4,096,127,651 

102,266,930 
829,839,121 

13,291 
153,564 

1,910,789 
6,853,901 

102,293,722 
836,842,718 

3,748,974 
5,933,600 

6,185,855 
2,706,539 

133,538 
21,119 

6,544,536 
5,012,744 

5,307,176 
1,058,219 

25,939,801 
21,520,271 

55,905 
234,109 

284,720 
750,855 

193,776 
976,398 

38,846,217 
38,747,463 

93,565,243 
798,095,255 

14,664,473 
37,367,003 

14,684 
117,943 



84,643,281 
555,780,052 

84,643,281 
539,921,089 

11,200,647 
15,858,963 

114,402,877 

4,873,784,147 

261,126,373 

781,305,067 

101,392,812 
4,200,218,439 

101,386,201 
780,315,781 

21,370 
222,088 

2,357,975 
9,469,803 

101,412,777 
790,005,881 

4,145,174 
5,805,555 

6,313,297 
3,206,890 

123,147 
20,257 

7,298,227 
5,843,029 

5,296,688 
1,034,394 

25,672,254 
22,788,025 

63,980 
348,793 

262,738 
612,744 

250,605 
916,538 

39,247,449 
41,069,375 

91,109,363 
748,936,506 

15,373,279 
39,574,991 

15,797 
87,939 



84,016,753 
560,932,618 

84,016,753 
545,082,218 

10,985,079 
15,850,401 

116,042,570 

5,360,753,836 

263,896,304 

800.690,043 

102,737,959 
4,670,165,637 

102,721,593 
871,227,853 

9,884 
85,611 

3,096,299 
13,029,239 

102,740,921 
884,342,703 

4,700,259 
6,757,994 

6,316,649 
3,337,984 

107,914 
18,740 

7,180,884 
6,016,805 

5,288,732 
1,011,506 

25,988,711 
32,300,455 

71,136 
301,890 

248,506 
635,391 

274,596 
902,000 

39,841.978 
51,599,346 

90,876,672 
832,743,358 

15,920,203 
42,210,737 

41,161 
173,122 



(6) 



-0.7 
0.9 

-0.7 
1.0 

-1.9 
-0.1 

1.4 

10.0 

1.1 

2.5 

1.3 
11.2 

1.3 
11.7 

•53.7 
-61.5 

31.3 
37.6 

1.3 
11.9 

13.4 
16.4 

0.1 
4.1 

-12.4 
-7.5 

-1.6 
3.0 

•0.2 
-2.2 

1.2 
41.7 

11.2 
-13.4 

-5.4 
3.7 



9.6 
•1.6 



1.5 
2S.6 



-0.3 
11.2 



3.6 
6.7 



160.6 
96.9 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 2000-2004, in Current and Constant 1990 
Dollars-Continued' 

[All figures are estimates based on samples-money amounts are in thousands of dollars) 





Current dollars 




Item 


2000 


2001 


2002 


2003 


2004 


Percent ctiange, 
2003 to 2004 




(1) 


(2) 


(3) 


C) 


(5) 


(6) 


Social security. Medicare tax on tip income 
not reported 


265.007 
35.753 

4,334.527 
3.414.692 

174.967 
72.958 

259.906 
795,638 

104.685.747 
1,022.172,309 

113,733,442 
763,901,388 

13,326.669 
221.621,893 

19.277,225 
32,296,350 

N/A 
N/A 

1.104.143 
977.641 

1.610.937 
63.396.711 

1.640,582 
2,184,849 

50,698 
399,047 

395,555 
90,578 

N/A 
N/A 

122,243,874 
1 ,084,868,447 

95,921,082 
196,198,780 

93,000,030 
167,577,365 

4,255,215 
28,621,415 

30,624,423 
134,944,362 

5.813,525 
1,441,719 


288,275 
35,879 

4,571,187 
3,259,975 

135,554 
51,492 

250,622 
804,086 

102,557,013 
930,280,996 

114,798,386 
773,325,891 

13.167,056 
220,195,712 

19,593.121 
33,375,971 

N/A 
N/A 

8,562,900 
4.994.877 

1.448.213 
42.495.018 

1.436.745 
1,915,349 

20,955 
88,649 

386,698 
108,963 

N/A 
N/A 

123,451,338 
1,076,500,696 

102,310,895 
236,981,755 

99,011,975 
202,274,032 

5,408.878 
34.708.129 

24.581,181 
91.830.967 

5.318.905 
1,060,320 


238,185 
31,446 

4,896,938 
3,498,067 

156,376 
73,904 

229,722 
703,931 

99.559,612 
839,977,103 

114,861,744 
717,492,263 

12,434,579 
198,177,595 

21,703,187 
38,198,572 

N/A 
N/A 

10,937,417 
6,415.753 

1,235.156 
36,321.934 

1,145,352 
1,564,478 

19,422 
37,701 

365,868 
101,459 

5,322 

1.967 

123.462,930 
998.311,722 

103,462.884 
239,784,002 

100,143,606 
205,987.348 

5,418,534 
33,796,653 

22,818,761 
82,287,723 

5,149.988 
838.341 


557,717 
148,746 

4,877,670 
3,407,940 

142,694 
66,986 

240,601 
810,442 

97,875,142 
793,111,460 

114.861.706 
703.758.484 

11.576.213 
182,906,911 

22,024,227 
38,657,067 

N/A 
N/A 

12,570.455 

9,112,716 

1.333,579 
38.303,188 

1,121,141 
1,566.411 

12.717 
123.633 

349,860 
82,154 

17,834 
32,514 

123,461,513 
974,543,079 

105,361,848 
254,553,541 

102,004,984 
219,751,889 

5,199,186 
34,801,652 

21,072,333 
73,741.408 

4.829.886 
619,485 


517,609 
107,929 

4,924,584 
3,640,374 

142,639 
62,360 

243,702 
885,832 

98,115,557 
879,962,609 

116,312,978 
731,734,362 

10,996,504 
188,770,357 

22,270,550 

40,024,074 

10,024 
9,283 

14,528,434 
14,450,019 

1,518,779 
59.268.206 

1.242.604 
1.727.641 

9.608 
33,754 

345,020 
86,378 

16,314 
23,595 

124,989,700 
1,036,118,363 

103,706,648 
255,064,839 

100,674,244 
221,371,474 

4,314,593 
33,693,366 

24,452,350 
99,683,779 

5.641,853 
774,697 


-7.2 




-27.4 


Tax on qualified retirement plans 


1.0 




6.8 


Advanced earned income credit payments 

Number of returns 


-0.0 




-6.9 


Household employment taxes 

Number of returns 


1.3 


Amount 


9.3 


Total tax liability '■* 


0.2 


Amount 


11.0 


Income tax withheld 


1.3 


Amount 


4.0 


Estimated tax payments 


-5.0 


Amount 


3.2 
1.1 




3.5 


Nontaxable combat pay election 
Number of returns 


(X) 
(X) 




Number of returns 


15.6 




58.6 


Payment with an extension request 
Number of returns 


13.9 




54.7 


Excess social security tax withheld 

Number of returns 


10.8 


Amount 


10.3 


Other payments: 
Form 2439 
Number of returns 


-24.4 




-72.7 


Form 4136 


-1.4 


Amount 


5.1 


Form 8885 ' 


-8.5 




-27.4 


Total payments ' 


1.2 


Amount 


6.3 


Overpayment, total 

Number of returns 


-1.6 




0.2 


Overpayment refunded 

Number of returns 


-1.3 


Amount 


0.7 


Refund credited to next year 


-17.0 




-3.2 


Tax due at time of filing 

Number of returns 


16.0 




35.2 


Tax penalty 

Number of returns 


16.8 




25.1 



Footnotes at end of table 



Individual Returns 2004 



Table A--Selected Income and Tax Items for Selected Years, 2000-2004, in Current and Constant 1990 
Dollars-Continued^ 

[All figures are estimates based on samples-money amounts are In thousands of dollars] 



Item 



Constant 1990 dollars 



2000 



2001 



2002 



2003 



2004 



Percent change, 
2003 to 2004 



(7) 



(8) 



(9) 



(10) 



(11) 



All returns 

Electronically filed returns * 

Fomi 1040 returns 

Electronically filed returns 

Form 1040A returns 

Electronically filed returns 

Form 1040EZ returns 

Electronically filed returns * 

Salaries & wages 

Number of returns 

Amount 

Taxable interest received 

Number of returns 

Amount 

Tax-exempt interest 

Number of returns 

Amount 

Ordinary dividends in AGI 

Number of returns 

Amount 

Qualified dividends in AGI 

Number of returns 

Amount 

Slate income tax refund 

Number of returns 

Amount 

Alimony received 

Number of returns 

Amount 

Business or profession net income, less loss 

Number of returns 

Amount 

Net capital gain in AGI less loss 

Number of returns 

Amount 

Capital gain distributions reported on Form 1040 

Number of returns 

Amount 

Sales of property otfier than capital assets, net 
gain less loss 

Number of returns 

Amount 

Total IF(A distributions 

Number of returns 

Amount 

Taxable IRA distributions in AGI 

Number of returns 

Amount 

Total pensions & annuities 

Number of retums 

Amount 

Taxable pensions & annuities in AGI 

Number of returns 

Amount 

Rents, royalties, partnerships, estates, 
trusts, etc. 

Number of returns 

Amount 

Farm net income less loss 

Number of returns 

Amount 

Unemployment compensation in AGI 

Number of returns 

Amount 

Footnotes at end of table. 



129,373,500 
40,078,595 
78,846,102 
16,018,213 
28,826,589 
13,889,642 
21,700,809 
10,170,740 

110,168,714 
3,381,007,161 

68,046,458 
151,230,402 

4,658,345 
40,934,656 

34,140,604 
111,523,277 

N/A 
N/A 

20,921,057 
13,892,136 

442,335 
4,698,260 

17,600,010 
162,265,063 

22,875,460 
466,418,522 

6,645,305 
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 

21,765,211 
247,213,734 



14,332,632 
191,263,583 

2,061,784 
-6,854,460 

6,478,292 
12,832,553 



130,255,237 
46,861,487 
80,500,011 
20,811,215 
28,293,817 
15,007,182 
21,461,409 
11,043,091 

1 1 1 ,227,450 
3,369,172,855 

67,479,816 
146,256,689 

4,557,381 
41,020,204 

32,621,151 
88,216,475 

N/A 
N/A 

22,132,023 
15.660,147 

437,859 
4,934,212 

18,018,349 
159,979,702 

23,470,401 
239,977,094 

2,486,027 
1,002,574 



1,615,884 
-1,399,997 

9,363,959 
87,501,884 

8,834,138 
69,614,454 

24,317,375 
393,302,084 

22,262,775 
249,996,612 



14,542,983 
197,951,443 

2,006,871 
-8,121,610 

8,799,885 
19,845.701 



130.076,443 
52.798,823 
80,748,948 
24,843,419 
28,714,328 
16,839,599 
20,613,167 
11,115,806 

110,938,441 
3,313,728,854 

63,584,806 
108,302,979 

4,453,829 
39,654,401 

31,409,759 
75,030,038 

N/A 
N/A 

23,838,529 
17,351,608 

425,963 
4,740,566 

18,597,305 
160,453,177 

23,249,625 
173,232,891 

939,523 
305,459 



1,728,377 
-1,734,397 

8,889.787 
87.513.180 

8.291,357 
64.112,995 

24,857,470 
407,726,455 

22,794,417 
260,058,837 



14,683,765 
202,174,889 

1,995.073 
-10.479.447 

10,334,639 
31.343,863 



130,423,626 
61,154,815 
80,420,043 
30,472,170 
29,631,494 
18,910,697 
20,372.089 
11,771,948 

110,890,993 
3,302,486,146 

59,459.344 
90,312.281 

4,524,955 
38,174,879 

30,475,097 
81,776,443 

22,449,379 
57,524,670 

24,655,907 
16,637,516 

431,368 

4,595,676 

19,415,648 
163,107,447 

21,889,687 
208,822,242 

1.095,371 
236,004 



1,753,860 
-234,630 

9,240,253 
85,901,123 

8,611,702 
62,738,356 

24,767,067 
401,577,149 

22,822,842 
264,866,081 



14,824,475 
210,013,210 

1,997,116 
-8,786,571 

10,065,230 
31,255,596 



132,226,042 
68,380,152 
80,603,689 
34,900,171 
30,572,631 
20,771,324 
21,049,722 
12,708,657 

112,369,812 
3,406,094,356 

57,605,888 
86,833,327 

4,416,851 
36,008,140 

30,687,178 
101,618,552 

24,549,867 
76,470,873 

23,621,296 
15,734,206 

439,608 
5,025,839 

20,252,079 
171,084,628 

22,388,659 
326,460,656 

2,878,263 
1,332,865 



1,749,934 
1,731,845 

9,516,936 
90,997,605 

8,913,846 
70,361,371 

25,130,018 
434,369,717 

23,123,390 
272,862,179 



15,191,999 
247,320,509 

2,004,898 
-9,162,080 

9,094,911 
22,657,628 



(12) 



1.4 
11,8 
0,2 
14.5 
3,2 
9.8 
3.3 
8.0 

1.3 
3.1 

-3.1 
-3.9 

-2.4 
-5.7 

0.7 
24.3 

9,4 
32.9 

-4.2 
-5,4 

1.9 
9.4 

4.3 
4.9 

2.3 
56,3 

162.8 
464.8 



-0.2 
N/A 



3,0 
5.9 



3.5 
12.2 



1.5 
8,2 



1.3 
3.0 



2.5 
17.8 



0.4 
•4.3 



-9.6 
-27.5 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 2000-2004, in Current and Constant 1990 
Dollars-Continued' 

[All figures are estimates based on samples-money amounts are in thousands of dollars) 



Item 



2000 



Constant 1990 dollars 



2001 



2002 



2003 



2004 



Percent change, 
2003 to 2004 



Social security benefits (received) 

Number of returns 

Amount 

Taxable social security benefits in AGI 

Number of returns 

Amount 

Foreign earned income exclusion ' 

Number of returns 

Amount 

Net operating loss ' 

Number of returns 

Amount 

Other income, net gain less loss ' 

Number of returns 

Amount 

Total income 

Number of returns 

Amount 

Educator expenses 

Number of returns 

Amount 

Certain business expenses of reservists, performing 
artists, and fee-basis governement officials 

Number of returns 

Amount 

Total taxpayer IRA adjustment 

Number of returns 

Amount 

Student loan interest deduction 

Number of returns 

Amount 

Tuition and fees deduction 

Number of returns 

Amount 

Health savings account deduction 

Number of returns 

Amount 

Moving expenses 

Number of returns 

Amount 

One-half of self-employment tax 

Number of returns 

Amount 

Self-employed health insurance 

Number of returns 

Amount 

Keogh retirement plan 

Number of returns 

Amount 

Penalty on early withdrawal of savings 

Number of returns 

Amount , 

Alimony paid adjustment 

Number of returns 

Amount 

Foreign housing deductions 

Numt)er of returns 

Amount 

Other adjustments 

Number of returns 

Amount 

Total statutory adjustments 

Number of returns 

Amount 

Adjusted gross income or loss (AGI) 

Amount : 

Total itemized deductions 

Number of returns 

Amount 



U) 



M. 



(9) 



la. 



A12L 



13,627,723 
141,568,181 

10,608,572 
68,257,983 

358,391 
11,562,725 

527,417 
36,491,863 

5,815,404 
19,248,982 

129,148,570 
4,874,041,052 

N/A 
N/A 



N/A 
N/A 

3,505,032 
5,673,046 

4,477,986 
2,002,634 

N/A 
N/A 

N/A 
N/A 

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 



13,753.080 
145,036.506 

10.779,279 
69,047,500 

292,006 
10,291,339 

611,473 
40,202,999 

5,610,987 
14,397,762 

130,014,403 
4,598,654,399 

N/A 
N/A 



N/A 
N/A 

3,448,457 
5.466,322 

4,405.667 
2.001,279 

N/A 
N/A 

N/A 
N/A 

944,791 
1,609,277 

14,574,036 
13,383,734 

3.559.792 
6,034.979 

1,290.496 
9,678,533 

890,649 
145,781 

656.635 
5.514,921 

4,122 
67,951 

183,906 
709,379 

23,497,092 
44,703,150 

4,553,951,249 

44,562,307 
652,788,384 



13,869,265 
149.460,960 

10,702.502 
67,921.144 

316,931 
10,855,217 

670,081 
42,242,839 

5,467,631 
13,881,504 

129,837.130 
4.440.949,828 

2,884,403 
517,809 



N/A 
N/A 

3.277.671 
6.876.747 

6.640.784 
3.386,298 

3,444.941 
4,472,489 

N/A 
N/A 

947,470 
1,610,023 

14,664,473 
13,580,786 

3,571,152 
7,626,633 

1,186,947 
11,882.077 

804,926 
140,080 

587,219 
5,220,583 

2,074 
39,690 

208,348 
773,347 

28,911,078 
56,076,622 

4,384.873.206 

45.647.551 
652,650,669 



14.120,202 
151.996,647 

10,975,002 
69,437,643 

306,393 
10,707,675 

712,076 
44,619,870 

5,703,893 
15.120.190 

130,171,008 
4,470,656,584 

3,240,673 
572.254 



N/A 
N/A 

3.418.494 
7,107,112 

6,953,370 
3.131,972 

3,571,154 
4,746,897 

N/A 
N/A 

1,023,888 
1,732,837 

15,373,279 
14,056,310 



4.408.457.950 

43.949.591 
640.529,001 



14,759,589 
160,465,896 

11.691.859 
76,444,558 

295,313 
10,689,534 

829.838 
51,911.111 

5,891,550 
16,053,753 

131,924,074 
4,765,987,411 

3,402,468 
594,088 



105,135 
174,808 

3.330,763 
6,940,212 

7,527,249 
3,044,107 

4,710,253 
7,328,221 

90,857 
131,994 

1,096,436 
2,042,936 

15,920,203 
14,608,558 



3,802,277 


3,883,687 


11,686,229 


12,773,054 


1,208.801 


1,201,332 


12.639.174 


13,353,600 


736.121 


780,327 


106.686 


145,213 


587,368 


574,001 


5,341,147 


5,861,680 


1,491 


3,352 


36,765 


41,453 


272,647 


188,210 


933,441 


766,358 


30,382,069 


32,153.965 


62,198,634 


67,852.373 



(12) 



4.698,135,038 

46,335,237 
690,822,462 



4.5 
5.6 



6.5 
10.1 



-3.6 
-0.2 



16.5 
16.3 



3.3 
6.2 



1.3 
6.6 



5.0 
3.8 



(X) 
(X) 

-2.6 
-2.3 

8.3 
-2.8 

31.9 
54.4 

(X) 
(X) 

7.1 
17.9 

3.6 
3.9 

2.1 
9.3 

-0.6 
5.7 

6.0 
36.1 

-2.3 
9.7 

124.8 
12.8 

-31.0 
-17.9 

5.8 
9.1 

6.6 

5.4 
7.9 



Footnotes at end of table. 



8 



Individual Returns 2004 



Table A--Selected Income and Tax Items for Selected Years, 2000-2004, in Current and Constant 1990 
Dollars-Continued' 

(All figures are estimates based on samples-money amounts are in thousands of dollars] 



Item 



2000 



Constant 1990 dollars' 



2001 



2002 



2003 



2004 



Percent change, 
2003 to 2004 



(7) 



(8) 



(9) 



(10) 



Total standard deduction 

Number of returns 

Amount 

Basic standard deduction 

Number of returns 

Amount 

Additional standard deduction 

Number of returns 

Amount 

AGI less deductions 

Number of returns 

Amount 

Number of exemptions 

Exemption amount 

Taxable income 

Number of returns 

Amount 

Tax from table, rate schedules, etc. 

Number of returns 

Amount 

Additional taxes 

Number of returns 

Amount 

Alternative minimum tax 

Number of returns 

Amount 

Income tax before credits 

Number of returns 

Amount 

Foreign tax credit 

Number of returns 

Amount 

Child care credit 

Number of returns 

Amount 

Credit for elderly or disabled 

Number of returns 

Amount 

Education credits 

Number of returns 

Amount , 

Retirement savings contributions credit 

Number of returns 

Amount 

Child tax credit 

Number of returns 

Amount 

Adoption credit 

Number of returns 

Amount 

General business credit 

Number of returns 

Amount 

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 

Footnotes at end of table. 



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 

3,935,699 
4,545,038 

6,368,101 
2,119,772 

155,796 
24,741 

6,815,316 
3,680,712 

N/A 
N/A 

26,404,521 
14,938,816 

42,681 
69,701 

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 



84,238,232 
355,651,359 

84,238,232 
344,628,068 

11,116,629 
11,023,291 

115,862,109 

3,623,859,267 

256,186,046 

536,940,952 

104,174,655 
3,150,189,244 

104,163,693 
683,868,872 

25,334 
146,862 

1,120,047 
4,986,498 

104,195,834 
688,979,686 

3,942,604 
4,615,911 

6,184,508 
2,008,163 

139,097 
22,506 

7,212,554 
3,805,354 

N/A 
N/A 

26,452,875 
16,551,461 

47,737 
65,521 

269,648 
526,918 

248,255 
1,061,285 

49,066,700 
32,591,142 

97,389,985 
656,388,543 

14,575,011 
26,762,272 

11,686 
211,789 



82,655,191 
357,607,218 

82,655,191 
346,780,556 

10,857,098 
10,826,662 

114,976,167 

3,459,946,100 

258,716,374 

553,372,406 

102,275,969 
2,976,836,956 

102,266,930 
603,080,757 

13,291 

111,602 

1,910,789 
4,981,033 

102,293,722 
608,170,580 

3,748,974 
4,312,209 

6,185,855 
1,966,961 

133,538 
15,348 

6,544,536 
3,642,983 

5,307,176 
769,055 

25,939,801 
15,639,732 

55,905 
170,137 

284,720 
545,680 

193,776 
709,592 

38,846,217 
28,159,493 

93,565,243 
580,011,086 

14,664,473 
27,156,252 

14,684 
85,714 



84,643,281 
394,730,151 

84,643,281 
383,466,683 

11,200,647 
11,263,468 

114,402,877 

3,461,494,423 

261,126,373 

554,904,167 

101,392,812 
2,983,109,687 

101,386,201 
554,201,549 

21,370 
157,733 

2,357,975 
6.725,712 

101,412,777 
561,083,722 

4,145.174 
4,123,263 

6,313,297 
2,277,621 

123,147 
14,387 

7,298,227 
4,149,879 

5,296,688 
734,655 

25,672,254 
16,184,677 

63,980 
247,722 

262,738 
435,188 

250,605 
650,950 

39,247,449 
29,168.590 

91,109,363 
531,915,132 

15,373,279 
28,107,238 

15,797 
62,457 



84,016.753 
388.188.663 

84,016,753 
377,219.528 

10,985,079 
10,969,136 

116,042,570 

3.709.864.246 

263.896.304 

554.110,756 

102.737.959 
3,231,948,538 

102,721,593 
602,925,850 

9,884 
59,246 

3,096,299 
9,016,774 

102,740,921 
612,001.871 

4,700,259 
4,676,812 

6,316,649 
2,310,024 

107,914 
12.969 

7,180,884 
4,163,879 

5,288,732 
700,004 

25,988,711 
22,353,256 

71,136 
208,920 

248.506 
439.717 

274,596 
624,221 

39,841,978 
35,708,890 

90,876,672 
576,292,981 

15,920,203 
29,211,583 

41,161 
119.808 



(12) 



-0.7 
-1.7 

-0.7 
-1,6 

-1.9 
-2.6 

1.4 
7.2 
1.1 
-0.1 

1.3 
8.3 

1.3 
8.8 

-53.7 
-62.4 

31.3 
34.1 

1.3 
9.1 

13.4 
13.4 

0.1 
1.4 

-12.4 
-9.9 

-1.6 
0.3 

-0.2 
-4.7 

1.2 
38.1 

11.2 
-15.7 

-5.4 
1.0 

9.6 
^.1 

1.5 
22.4 

-0.3 
8.3 

3.6 
3.9 

160.6 
91.8 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 2000-2004, in Current and Constant 1990 
Dollars-Continued^ 



[All figures are estimates based on samples-money amounts are in thousands of dollars] 



Item 



Constant 1990 dollars' 



2000 



2001 



2002 



2003 



2004 



Percent change, 
2003 to 2004 



Social secunty, 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 retums 

Amount 

Household employment taxes 

Number of retums 

Amount 

Total tax liability ' * 

Number of returns 

Amount 

Income tax withheld 

Number of retums 

Amount 

Estimated tax payments 

Number of returns 

Amount 

Earned income credit ' 

Number of retums 

Amount 

Nontaxable combat pay election 

Number of returns 

Amount 

Additional child tax credit 

Number of retums 

Amount 

Payment with an extension request 

Number of retums 

Amount 

Excess social security tax withheld 

Number of retums 

Amount 

Other payments: 

Form 2439 

Number of retums 

Amount 

Form 4136 

Number of retums 

Amount , 

Form 8885 ° 

Number of retums 

Amount 

Total payments ' 

Number of retums 

Amount 

Overpayment, total 

Number of returns 

Amount 

Overpayment refunded 

Number of retums 

Amount 

Refund credited to next year 

Number of retums 

Amount 

Tax due at time of filing 

Number of retums 

Amount 

Tax penalty 

Number of retums 

Amount 



(8) 



(9) 



(10) 



(11) 



104, 
775 



113, 
579, 



13, 

168, 



265,007 
27,127 

1,334,527 
>,590,813 

174,967 
55,355 

259,906 
603,671 

685,747 
548.034 

733,442 
591,341 

326,669 

150,146 

1,277,225 
1,504,059 

N/A 

N/A 

.104,143 
741.761 

,610,937 
1,100,691 

,640,582 
.657,700 



122, 
823, 



95, 
148, 



93 
127, 



30, 
102, 



50,698 
302,767 

395,555 
68.724 

N/A 
N/A 

,243,874 
,117,183 

921,082 
860,986 

000,030 
145,193 

255.215 
715,793 

624,423 
385,707 

813,525 
093,869 I 



288,275 
26,479 

4,571,187 
2,405,886 

135,554 
38,001 

250,622 
593,421 

102,557,013 
686,554,241 

114,798,386 
570,720,215 

13,167,856 
162,506,061 

19,593,121 
24,631,713 

N/A 
N/A 

8,562,900 
3,686,256 

1,448,213 
31.361,637 

1.436,745 
1,413,542 



20,955 
65,424 

386,698 
80,415 

N/A 

N/A 

123,451,338 
794,465,458 

102,310.895 
174,894,284 

99,011,975 
149,279,728 

5,408,878 
25,614,855 

24,581.181 
67.771,931 

5,318,905 
782,524 



238,185 
22,853 

4,896,938 
2,542,200 

156,376 
53,709 

229,722 
511,578 

99,559,612 
610,448,476 

114,861,744 
521,433.331 

12,434,579 
144,024,415 

21,703,187 
27,760,590 

N/A 
N/A 

10,937,417 
4,662,611 

1,235,156 
26,396,754 

1.145,352 
1,136,975 



19,422 
27,399 

365.868 
73.735 

5.322 
1,430 

123,462,930 
725,517,240 

103.462,884 
174.261,629 

100,143.606 
149,700,108 

5,418,534 
24,561,521 

22,818,761 
59,802,124 

5,149,988 
609,259 



557,717 
105.643 

4,877.670 
2,420.412 

142,694 
47,575 

240,601 
575,598 

97,875,142 
563,289.389 

114,861.706 
499.828.469 

11.576.213 
129.905.477 

22.024.227 
27.455.303 

N/A 
N/A 

12.570.455 
6,472.099 

1.333.579 
27.203.969 

1.121.141 
1,112,508 



12,717 
87,808 

349,860 
58,348 

17,834 
23,092 

123,461,513 
692,147,073 

105,361,848 
180,790,867 

102,004,984 
156,073,785 

5,199,186 
24.717.082 

21.072.333 
52.373.159 

4.829.886 
439.975 



517,609 
74,691 

4,924,584 
2,519,290 

142,639 
43,156 

243,702 
613,033 

98,115,557 
608,970,664 

116,312,978 
506,390,562 

10,996,504 
130,636,925 

22.270.550 
27.698,321 

10.024 
6,424 

14,528,434 
10,000,013 

1,518,779 
41,016.060 

1.242.604 
1.195,599 



9,608 
23,359 

345,020 
59,777 

16,314 
16,329 

124,989,700 
717.036,929 

103,706.648 
176,515,460 

100,674,244 
153,198,252 

4,314.593 
23,317.208 

24.452.350 
68,985.314 

5,641.853 
536.122 



(12) 



-7.2 
-29.3 

1.0 
4.1 

-0.0 
-9.3 

1.3 
6.5 

0.2 
8.1 

1.3 
1.3 

-5.0 
0.6 

1.1 
0.9 

(X) 
(X) 

15.6 
54.5 

13.9 
50,8 

10.8 
7.5 



-24.4 
■73.4 



-1.4 
2.4 



-8.5 
-29.3 



1.2 
3.6 



-1.6 
-2.4 



-1.3 
-1.8 



-17.0 
-5.7 



16.0 
31.7 



16.8 
21.9 



' All items correspond to the Form 1040 line items. Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3. 
' Line 21 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss. 
' 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. 

*The data for 2002 cover only the health coverage credit for insurance premiums paid in December 2002. 
^ Inflation-adjusted data were calculated using the consumer price index from the Bureau of Labor Statistics; based on 1990=100 
when 1990 CPI-U = 130.7; 2004 CPI-U = 188.9; 2003 CPI-U = 184.0; 2002 CPI-U = 179.9; 2001 CPI-U = 177.1; 2000 CPl-U = 172.2. 



N/A = Not applicable 
( Z ) Less than .05 percent. 
{ X ) Percentage not computed. 
* includes Form 1040 Telefile. 



10 



Individual Returns 2004 



Figure 1 --General Filing Requirements 


Marital Status 


Filing Status 


Age 


Gross Income 


Single (Including divorced and 
legally separated) 


Single 


under 65 
65 or older 


$7,950 
$9,150 


Head of household 


under 65 
65 or older 


$10,250 
$11,450 


Married with a child and living 
apart from spouse during the last 
six months of 2004 


Head of household 


under 65 
65 or older 


$10,250 
$11,450 


Manied and living with spouse at 
the end of 2004 (or on the date 
spouse died) 


Married, joint return 


under 65 (both spouses) 
65 or older (one spouse) 
65 or older (both spouses) 


$15,900 
$16,850 
$17,800 


Married, separate return 


any age 


$3,100 


Mamed, not living with spouse at 
the end of 2004 (or on the date 
spouse died) 


Married, joint or separate return 


any age 


$3,100 


Widowed in 2002 or 2003 and not 
remamed in 2004 


Single 


under 65 
65 or older 


$7,950 
$9,150 


Head of household 


under 65 
65 or older 


$10,250 
$11,450 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 


$12,800 
$13,750 



Requirements for Filing 

The filing requirements for Tax Year 2004 
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 2004 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 various credits, 
including investment credits or low-income 
housing credits; 

• Tax from medical savings accounts (MSA); 



Introduction and Changes in Law 



11 



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 w^ages. 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 $3,100 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 $4,850, or 

• Unearned income was over $800, or 

• Gross income was more than the larger of (a) $800 or (b) earned income (up to $4,600) plus $250. 



2. Single dependents 65 or older or blind must file a return if- 

• Earned income was more than $6,050 ($7,250 if 65 or older and blind), or 

• Unearned income was more than $2,000 ($3,200 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $4,600) plus $250 or $800, whichever is larger; 
plus $1 ,200 ($2,400 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 $4,850, or 

• Unearned income was over $800, or 

• Gross income was more than the larger of $800 or earned income (up to $4,600) plus $250. 



4. Married dependents 65 or older or blind must file a return if- 

• Earned income was more than $5,800 ($6,750 if 65 or older and blind), or 

• Unearned was more than $1 ,750 ($2,700 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $4,600) plus $250 or $800, whichever is larger, 
plus $950 ($1 ,900 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. 



12 



Individual Returns 2004 



Changes in Law or Administrative 

Procedures 

Major changes in effect for Tax Year 2004 
that 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. 

Additional Child Tax Credits 

In Tax Year 2003, the credit limit based on 
earned income was 10 percent of a taxpayer's 
earned income that exceeded $10,500. For 2004, 
the limit increased to 15 percent of a taxpayer's 
earned income that exceeded $10,750. If a 
taxpayer was a member of the U.S. Armed 
Forces who served in a combat zone, the 
taxpayer was able to include nontaxable combat 
pay as earned income when figuring the credit 
limit. 

Certain Business Expenses of 
Reservists, Performing Artists, and 
Fee-Basis Government Officials 

New in 2004, National Guard or reserve 
members who traveled more than 100 miles from 
home and performed services as a National 
Guard or reserve member were allowed to take a 
line item deduction in the form of adjustment to 
income for certain expenses. This adjustment 
was also available for expenses of qualified 
performing artists and fee-basis state and local 
government officials. 

Earned Income Credit 

The maximum amount of the earned income 
credit increased, as did the amounts of earned 
income and investment income an individual 
could have and still claim the credit. The 
maximum amount of investment income 
(interest, dividends and capital gain income) a 
taxpayer could have and still claim the credit 
increased to $2,650 from $2,600. The maximum 
credit for taxpayers with no qualifying children 
increased to $390 from $382. For these 
taxpayers, earned income and AGI had to be less 
than $11,490 ($12,490 if married filing jointly). 
For taxpayers with one qualifying child, the 



maximum credit increased $57 to $2,604 and, for 
taxpayers with two or more qualifying children, 
the maximum credit increased to $4,300 from 
$4,204. To be eligible for the credit, a taxpayer's 
earned income and AGI had to be less than 
$30,338 ($31,338 for married filing jointly) for 
one qualifying child, or less than $34,458 
($35,458 for married filing jointly) for two or 
more qualifying children. 

Exemption Amount 

Indexing for inflation increased to $3,100 the 
deduction for each exemption to which the 
taxpayer was entitled for 2004, an increase over 
the $3,050 allowed for 2003. The AGI threshold 
for the limitation of exemption amounts was also 
indexed for inflation, increasing from $139,500 
to $142,700 for single filers; $209,250 to 
$214,050 for married persons filing joinfly and 
surviving spouses; $174,400 to $178,350 for 
heads of household; and $104,625 to $107,025 
for married persons filing separately. The phase- 
out of the deduction for exemptions was 
completed at AGI levels above $265,200 for 
single filers; $336,550 for married persons filing 
joinfly and surviving spouses; $300,850 for 
heads of household; and $168,275 for married 
persons filing separately. Above these levels, no 
deduction for exemptions was allowed. 

Health Savings Account Deduction 

Beginning in tax year 2004, a taxpayer could 
have taken a deduction for contributions to a 
Health Savings Account. The deduction was 
limited to the annual deductible on the qualifying 
high deductible health plan, but not more than 
$2,600 ($5,150, if family coverage). These 
limits were $500 higher if the taxpayer was age 
55 or older ($1,000 if both spouses were 55 or 
older). A taxpayer could not contribute to an 
HSA starting the first month he or she was 
enrolled in Medicare. 

Individual Retirement Arrangement 
Deduction 

For 2004, a taxpayer (both taxpayers for 
taxpayers filing jointly), was able to take an IRA 



Introduction and Changes in Law 



13 



deduction up to $3,000 ($3,500 if age 50 or 
older) if not covered by a retirement plan, or if 
covered by a retirement plan but their modified 
AGI was less than $55,000 ($75,000 if married 
filing jointly or qualifying widow(er)). This was 
up from $50,000 ($70,000 if married filing 
jointly or qualifying widow(er)) for 2003. 

Itemized Deductions 

If a taxpayer's AGI was greater than 
$142,700 ($71,350 if married filing separately), 
his or her itemized deductions may have been 
limited; the threshold was increased from 
$139,500 ($69,750) for 2003, as a resuh of 
inflafion 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. 

Nontaxable Combat Pay Election 

For Tax Year 2004, members of the U.S. 
Armed Forces who served in a combat zone 
could have excluded certain pay from their 
income. The qualified taxpayer's entitlement to 
the pay must have been fully accrued in a month 
during which they served iii a combat zone or 
were hospitalized as a result of wounds, disease, 
or injury incurred while serving in the combat 
zone. However, this nontaxable pay was used to 
gain benefits for both the EIC and additional 
child tax credit purposes. 

Sales Tax Deduction 

For Tax Year 2004, a taxpayer could have 
elected to deduct state and local general sales 
taxes instead of state and local income taxes as 
an itemized deduction on Schedule A. The 
taxpayer could have used either actual expenses 
or the optional state sales tax tables. 



Schedule J 

New for 2004, fisherman could have elected 
to use income averaging on Schedule J to reduce 
their tax. Previously, only farmers could have 
taken this benefit. Also, the benefit of income 
averaging was extended to farmers and 
fisherman who owed the alternative minimum 
tax. 

Section 179 Deduction 

The maximum section 179 deduction (full 
expensing of certain depreciable property) that 
could be elected for property placed in service in 
2004 increased from $100,000 to $102,000 for 
qualified section 179 property ($137,000 for 
qualified zone property, qualified renewal 
property, or qualified New York Liberty Zone 
property). This limit was reduced by the amount 
by which the cost of section 1 79 property placed 
in service during the tax year exceeded $410,000 
(increased from $400,000). 

Self-employment Tax 

The ceiling on taxable "self-employment 
income" was raised, for 2004, to $87,900 for the 
social security portion (12.4 percent) of the self- 
employment tax. The limit was $87,000 for 
2003. 

Standard Deduction 

For married persons filing jointly or 
surviving spouses, the standard deduction was 
increased in 2004, from $9,500 to $9,700 (the 
amount is now twice that for single filers). 

For single filers and married persons filing 
separately, the standard deduction rose from 
$4,750 to $4,850; and for heads of household, 
from $7,000 to $7, 1 50. The amount of standard 
deduction for a dependent was the greater of 
$800 or the 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 addifional standard 
deducfion amount of $950 or $1,200 depending 
on marital status. 



14 



Individual Returns 2004 



Figure 3.-Calculation of the 1979 
Income Concept for 2004 



1979 Total Income Concept= 

Income or Loss: 

Salaries and wages ^ 

Interest ^ 

Dividends ^ 

Taxable refunds ' 

Alimony received ' 

Sales of capital assets, 
net gam or loss ' 

Other gains and losses (Form 4797) ^ 

Business net income or loss ^ 

Farm net income or loss ^ 

Rent net income or loss ^ 

Royalty net income or loss ' 

Partnership net income or loss ^ 

S Corporation net income or loss ' 

Farm rental net income or loss ' 

Estate or trust net income or loss ' 

Unemployment compensation ' 

Depreciation in excess of straight-line 
depreciation ^ 

Total pension income ^'^ 

Other net income or loss * 

Net operating loss ' 

Deductions: 

Disallowed passive losses (Form 8582) ^ 

Moving expenses ' 

Alimony paid ^ 

Unreimbursed business expenses ^ 



Included In adjusted gross Income (less deficit) (AG!) for Tax Year 2004. 

Adjustment to add back excess depreciation (accelerated over straight-line 
depreciation) deducted In the course of a trade or business and Included in 
net Income (loss) amounts shown above. 

Includes taxable and tax-exempt pension and retirement distributions, 
ncluding \f<A distributions. 

Includes an adjustment to add back amounts reported for the 
foreign-earned income exclusion," 
5 Not fully Included in AGI for Tax Year 2004. 
* Not Included In AGI for Tax Year 2004. 



Tuition and Fees Deduction 

A taxpayer was able to deduct in 2004 up to 
$4,000 ($3,000 in 2003) of the qualified tuition 
and fees paid for themselves, a spouse, or 
dependents if the taxpayer's modified AGI was 
under $65,000 ($130,000 if married filing 
jointly). New for 2004, a taxpayer was able to 
deduct up to $2,000 if their AGI was higher than 
the limit but not more than $80,000 ($160,000 if 
married filing jointly). This deducfion could not 
be taken if the person could be claimed as a 
dependent on another taxpayer's return or if they 
claimed the education credit for the same 
student. 



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 1986) made significant changes to the 
components of AGI, which made it more 
difficult to use AGI for accurate comparisons of 
income from 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 1979 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 fijture years to 



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, 2004 



[All figures are estimates based on samples-money amounts are in millions of dollars] 



Size of 

income 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



1979 Income Concept 



Number of 
returns 



Amount 



Salaries and wages 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



1979 Income Concept 



Number of 
returns 



All returns, total 

UnderSfO.OOO 

$10,000 under $20,000 

$20,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $60,000 

$60,000 under $70.000 

$70,000 under $80.000 

$80,000 under $90.000 

$90,000 under $100,000 

$100,000 under $125,000 

$125,000 under $1 50,000 

$150,000 under $175,000 

$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 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 and over 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



132,226,042 

25,660,747 

22,937,484 

18,217.305 

13.915,452 

10.571,408 

8.302,132 

6.837,221 

5.467,391 

4,255,373 

3,304,524 

4,791,645 

2,592,224 

1,439,595 

912,005 

1,520,273 

556,228 

271,662 

433,145 

103,964 

45,104 

65,548 

15.835 

9.677 



6,788,805 

35.654 
342,224 
451,385 
482,760 
473,381 
455,276 
443,746 
408,739 
360,943 
313,310 
532,483 
353,175 
232,253 
170,408 
364,745 
191.236 
120.814 
293.370 
125.553 

77.755 
194.471 
108.192 
256.933 



132,226,042 

25.023.168 

23.051.909 

19,074.629 

14.319.762 

10.597.884 

8.214.568 

6.448.354 

5.117.229 

3.956.181 

3.140.548 

4.680.227 

2,673.449 

1.509.163 

979.150 

1.663.269 

650.892 

329.248 

524.843 

122.025 

51.505 

69.962 

16.300 

9.776 



6.955,345 

31.512 
344.386 
472,995 
496.094 
474.200 
450.212 
418.463 
382.891 
335.786 
297.673 
520.652 
364.408 
243.630 
182.764 
401.006 
223.920 
146.421 
355.814 
147.937 

88.908 
206.434 
111.151 
258.185 



112,369.812 

19.366.860 

18.157.217 

15.822.522 

12.444.031 

9.491.467 

7,479,563 

6,184,054 

4,962,437 

3,900,922 

3,055,569 

4,418,210 

2,366,960 

1,299,704 

820,686 

1,335,226 

475,287 

230,603 

362,105 

84,657 

36,876 

53,776 

13,090 

7,987 



4,921,806 

114,528 

253,887 

369,232 

403,103 

389,371 

370,310 

357,976 

328,727 

291.316 

256,647 

426,367 

273,355 

172,978 

120,826 

239.157 

113.852 

67,607 

144,318 

51.194 

29.523 

63.980 

31.985 

51.566 



112,369,812 

19.111.609 

18.282.888 

16.271.699 

12.653.016 

9.514.219 

7,436.946 

5.932.128 

4.721,706 

3,676,280 

2.898,413 

4.349,684 

2,463,142 

1,351,125 

877,926 

1 .446,883 

549.282 

276.362 

437.385 

98.377 

41.847 

57.407 

13.405 

8.082 



4,921,806 

109.632 

257.760 

381.665 

407.802 

392.591 

373.168 

351.052 

319.031 

277.983 

243.188 

417.462 

279.199 

172.760 

121.695 

242.792 

117.238 

71.379 

152.097 

53.549 

30.351 

65.279 

32.477 

51.657 



Size of 
income 



Taxable interest received 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



Ordinary dividends 



1979 Income Concept 



Number of 
returns 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



Ordinary dividends received 



1979 Income Concept 



Number of 
returns 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



AJl returns, total 

Under$10.000 

$10,000 under $20.000 

$20,000 under $30.000 

$30,000 under $40.000 , 

$40,000 under $50.000 , 

$50,000 under $60.000 , 

$60,000 under $70.000 

$70,000 under $80.000 

$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 

$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 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 and over 

Footnotes at end of table 



57,605,888 

6,388,309 

6,294,430 

5,327,211 

5,309,774 

5.048,771 

4,642,850 

4,203,154 

3,764.707 

3,097,225 

2,518,727 

3,846,816 

2,234,597 

1.256,321 

815,057 

1,405,231 

531,927 

260,956 

422,420 

102,419 

44,603 

65,002 

15.736 

9.646 



125,474 

8.260 
8.776 
6.622 
6.173 
5.819 
5.376 
5.812 
4.480 
4.049 
3.644 
6.749 
5.381 
3.286 
2.621 
7.157 
4.158 
2.553 
7.385 
3.648 
2.339 
6.477 
4.014 
10.695 



57,605,888 

6.055.499 

6.159.697 

5,820.151 

5,727,946 

5,169,607 

4,615,044 

3,904,355 

3,454,234 

2,882,203 

2,364,110 

3,756,559 

2,264,298 

1,326,394 

865,551 

1,537,741 

615,762 

311,933 

509,541 

119,538 

50,825 

68,952 

16.204 

9,743 



125,474 
8,189 
8,774 
7.930 
7,521 
6,701 
6,083 
4,287 
3,556 
3,675 
3,507 
6,206 
4,332 
3,348 
2,480 
6,935 
4.320 
2.688 
7.567 
3.764 
2.440 
6.524 
4.040 
10.610 



30,687,178 

3.552.378 

2.899.685 

2.425.039 

2.342.212 

2.247.565 

2.230.720 

2.097.109 

1.993.447 

1.647.573 

1.440.396 

2.378.056 

1 .470.065 

931.417 

627,546 

1,118,037 

451,703 

231,441 

380.444 

94.725 

41.619 

61.403 

15.175 

9.423 



146,839 

5.791 
6.013 
4.661 
4.563 
4,790 
4.675 
5.420 
4.140 
4.695 
3.659 
8.443 
6.599 
4.728 
4,016 
9,907 
6,077 
4,332 

11,259 
5,694 
3,702 
9,770 
6,165 

18,741 



30,687,178 

3,362,483 

2,827,403 

2,683,108 

2,591,665 

2,352,897 

2,202,837 

1,891,516 

1,780,162 

1,498,902 

1 ,355,905 

2,306,833 

1 ,470,301 

983,542 

662,848 

1.218,537 

520,071 

273,992 

455,642 

110,068 

47,695 

65,622 

15,628 

9,520 



146,839 
5,626 
5,275 
6,104 
5,303 
5,184 
5,627 
3,911 
4,199 
4,392 
3,748 
7,561 
5,106 
4,726 
3,881 
9,709 
6,131 
4.416 

11.541 
5.833 
3.783 
9.905 
6.155 

18.724 



16 



Individual Returns 2004 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2004--Continued 

[Alt figures are estimates based on samples-money amounts are in millions of dollars] 



Size of 
income 



Business or profession net income less loss 



2004 Adjusted Gross Income 



Number of 
returns 



1979 Income Concept 



Number of 
returns 



Sales of capital assets 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



1979 Income Concept 



Number of 
returns 



All returns, total 

UnderSlO.OOO 

$1 0.000 under $20.000 

S20.000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $60.000 

$60,000 under $70,000 

$70,000 under $80,000 

$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 

$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 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 and over 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



20,252,079 

3.754.338 

3,187.236 

2.234.847 

1.719.908 

1,573.077 

1.370.617 

1.164.460 

971.054 

788.013 

622,324 

930,256 

561,797 

336,637 

220,464 

419,888 

146,513 

77,785 

112,965 

26,073 

10,836 

16,270 

4,144 

2,577 



247,217 

5,498 

23,268 

16,901 

13,724 

13,360 

11,079 

12,367 

1 1 ,006 

10,602 

9,299 

18,238 

14,752 

1 1 ,992 

8,925 

23,735 

10,913 

6,803 

13,310 

3,637 

1,696 

3,583 

1,057 

1,482 



20,252,079 

3,473,952 

3,160,612 

2.289,684 

1.788,292 

1.563,066 

1.417,897 

1,138,962 

981,842 

728,474 

622,410 

904,703 

613,690 

364,564 

249,564 

470,372 

181,616 

92,425 

141,615 

30,559 

13,066 

17,840 

4,294 

2,580 



247,217 

2.653 

20.201 

15.768 

12.239 

12.681 

11.758 

10.895 

10.795 

9.541 

9.373 

17.382 

14,952 

12.805 

10.131 

26.575 

13,046 

7,682 

15,784 

4,227 

2,352 

3,743 

1,144 

1,489 



25,266,922 

3.074.015 

2.172.787 

1.848.099 

1,799,122 

1.833,267 

1,727,960 

1,635.801 

1,599.886 

1.374.206 

1.128.217 

2.002.705 

1.312,227 

813,723 

566,544 

1,090,183 

447.042 

230.455 

383,017 

97,497 

42,513 

62,743 

15,408 

9,518 



473,662 

7.008 

1.384 

2.011 

2,108 

2.396 

4.011 

4.047 

5.058 

5,528 

5,054 

12.922 

12.015 

10,737 

10,167 

29,388 

21,365 

16,180 

50.449 

28.391 

19.016 

59.002 

39.732 

125.693 



25,266,922 

2.922.552 

2.126.867 

2.042.067 

2.024.158 

1.870.011 

1.764.827 

1.493.175 

1.370.851 

1.230.758 

1.114.470 

1.913,814 

1,293,435 

858.337 

593.390 

1.156.995 

514.697 

269.897 

454.144 

111,520 

48,547 

66,932 

15,859 

9.618 



473,662 

7.297 

1.326 

2.550 

2.675 

3.616 

4.094 

4.311 

4.947 

5,650 

4,860 

12.135 

11.094 

10.608 

9.513 

28.023 

21.374 

16.292 

50,757 

28,378 

19,127 

59,407 

39.937 

125.689 



Size of 
income 



Rents, royalties, and farm rental net Income less loss 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



Partnerstiip and S corporation net income less loss 



1979 Income Concept 



2004 Adjusted Gross Income 



Number of 
returns 



Number of 
returns 



Amount 



1979 Income Concept 



Number of 
returns 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



All returns, total 

Under$10.000 

$10,000 under $20.000 

$20,000 under $30.000 

$30,000 under $40.000 , 

$40,000 under $50.000 

$50,000 under $60.000 

$60,000 under $70.000 

$70,000 under $80,000 , 

$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 

$1 75.000 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 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 and over 

Footnotes at end of table 



9,751,137 

1,002.343 

945,479 

896,550 

851,653 

783,641 

749.452 

710.209 

604.155 

568.843 

402.077 

729.330 

436.412 

200.288 

146.155 

304,108 

130,467 

70,392 

131,610 

34,553 

16,390 

25,501 

6,820 

4.706 



27,384 

-2.922 

1.309 

110 

-331 

■197 

-688 

-77 

856 

471 

386 

1.731 

2.004 

1.516 

1.595 

4.564 

2.676 

1.961 

4.368 

2.022 

1.226 

2.370 

1,024 

1.413 



9,751,137 

952.522 

931.730 

945.401 

907.525 

866.967 

747.360 

664.490 

559.933 

510.012 

400,053 

685,415 

421,205 

214.030 

146.229 

329.159 

145.115 

81.137 

145.939 

41.539 

17.175 

26,492 

6.957 

4,753 



27.384 

-3,100 

869 

271 

439 

-105 

-512 

186 

457 

670 

353 

1,600 

1,630 

1,638 

1,464 

4,425 

2,495 

1,871 

4,534 

2,150 

1,215 

2,409 

1,015 

1,409 



7,236,372 

644,757 

449,894 

421,531 

441,884 

436,997 

411,193 

417,739 

437,918 

372,987 

304,703 

592,671 

414,213 

293,217 

227,919 

521,121 

257.306 

145.583 

265.482 

72.582 

33.242 

51.508 

13.312 

8.613 



315,993 

-31.085 

496 

1.714 

1.812 

3,390 

2,506 

3,563 

3,850 

4,195 

4,341 

9,702 

10,201 

9.358 

9.534 

30.848 

25.284 

18.502 

55.229 

27,355 

18,218 

44,469 

21.531 

40.980 



7,236,372 
623,465 
427,089 

419.169 

455.534 

468.408 

437.253 

398.470 

406.330 

339.049 

311.398 

577,916 

401.686 

302.243 

232.684 

535.943 

270.887 

159.290 

289.167 

78.167 

36.385 

53.531 

13.621 

8.688 



315,993 

-30.982 

142 

1.597 

1.896 

2.967 

2.419 

3,230. 

4.082 

3.295 

4.270 

8,885 

9.660 

8.892 

9,189 

30,260 

24.435 

19,012 

56,982 

28,826 

18,932 

45.075 

21.874 

41,053 



Introduction and Changes in Law 



17 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2004--Continued 

[All figures are estimates based on samples-money amounts are m millions of dollars] 



Size of 
income 



Nondeductible passive losses 



2004 Adjusted Gross Income 



Number of 
returns 



Anwunt 



1979 Income Concept 



Number of 
returns 



Estate and trust net income less loss 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



1979 Income Concept 



Number of 
returns 



All returns, total 

Under $10.000 

$10,000 under $20.000 

$20,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $60.000 

$60,000 under $70.000 

$70,000 under $80.000 

$80,000 under $90.000 

$90,000 under $100.000 

$100,000 under $125.000 

$125,000 under $150,000 

$1 50.000 under $1 75.000 

$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 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 and over 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



1,531,911 

129,701 

55.674 

68.911 

63.543 

61,648 

70,897 

62.007 

74.369 

39,852 

36,239 

99,870 

114,222 

131,468 

101,197 

184,757 

76.257 

44.191 

70.190 

18.606 

8.744 

13.475 

3.626 

2.469 



19,769 

2,928 
425 
432 
626 
477 
510 
641 
348 
394 
222 
714 
966 

1,244 
935 

2,161 

1,190 
836 

1,459 
614 
308 
789 
442 

1,109 



1,531,911 

156,139 
71,620 
66,843 
72.921 
63.687 
75.103 
46.818 
47.362 
41.911 
43.497 
97.426 

124,562 

120.263 
88.180 

170.260 

75.046 

45.365 

75.473 

20.192 

9.258 

13,840 

3,658 

2.487 



19,769 

5,788 
616 
255 
503 
333 
395 
294 
240 
245 
260 
805 

1,111 
919 
778 

1,635 
961 
636 

1,248 
465 
269 
659 
413 
939 



542,718 

46,267 

48,139 

27,604 

39,445 

42,330 

28,190 

38,667 

20,485 

37,632 

16,343 

41,018 

25,454 

23,084 

16,802 

31,032 

14,010 

8.716 

18.340 

5,941 

2,776 

5,187 

1.746 

1.512 



14,001 

-313 
255 
105 
284 
334 
230 
460 
265 
290 
154 
465 
433 
469 
499 

1,187 
379 
452 

1,636 

1,049 
439 

1.505 
962 

2.473 



542,718 

49.107 

47,085 

38,118 

43,869 

40,975 

35,344 

26,345 

19,387 

35,654 

15.927 

41,222 

20,480 

18,786 

18,723 

29,321 

15,717 

9,397 

19,391 

6,358 

2,860 

5,294 

1.842 

1,517 



14,001 
-312 
238 
203 
359 
220 
386 
294 
247 
376 
122 
400 
424 
356 
653 

1,032 
423 
453 

1,709 
996 
428 

1,568 
950 

2,473 



Size of 

income 



Pensions and annuities in AGI' 



Pensions and annuities' 



Total statutory adjustments 



2004 Adjusted Gross Income 



1979 Income Concept 



Number of 
returns 



2004 Adjusted Gross Income 



Amount 



Number of 
returns 



Number of 
returns 



Amount 



1979 Income Concept 



Number of 
returns 



(41) 



(42) 



(43) 



{^) 



(45) 



(46) 



(47) 



(48) 



All returns, total 

Under$10.000 

$10,000 under $20.000 

$20,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $60.000 , 

$60,000 under $70.000 

$70,000 under $80.000 

$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 

$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 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 and over 

Footnotes at end of table 



26,825,905 

2,585.107 

4.697.904 

3,377,387 

2,808,475 

2,368.559 

2.111.066 

1.834,758 

1.535,382 

1.180.542 

917.996 

1.320.226 

699.678 

395.891 

256,335 

394,157 

130.729 

60,480 

95.160 

24,617 

10,304 

15,161 

3,636 

2,356 



495.958 

13,451 

46,139 

44,817 

43,022 

43,102 

43,670 

40,425 

37.869 

30.945 

25.838 

39,170 

24,451 

15.541 

11.170 

18.170 

6.163 

2,759 

5,240 

1,331 

752 

1,156 

377 

400 



28,974,259 

2,451,963 

4.693.767 

3.985.931 

3.334.023 

2.542.266 

2.167,670 

1,697.087 

1 .388.069 

1.132.028 

992.088 

1.445.266 

907.424 

537.448 

379.888 

624.841 

255.068 

131.028 

209.195 

47.634 

19.622 

23.751 

5.095 

3.106 



759,156 

13,691 
46,819 
56.617 
59.172 
51.909 
48.121 
41.504 
35.811 
30.699 
29.534 
49.442 
38.675 
29.213 
24.110 
50,892 
33.342 
22.404 
53.317 
18.848 
9.348 
10.650 
2.584 
2.454 



32,153,965 

4,085,844 

4,142,088 

3,507,783 

3,088,575 

2,917,368 

2,419,605 

2,132,489 

1,751,366 

1,523,871 

1,252,125 

2,061,001 

1,114,127 

524,695 

298.671 

620.516 

246.761 

134.397 

208.574 

52.311 

23.143 

34.664 

8.483 

5.506 



98,047 

5,740 
5,751 
6,387 
6,151 
6.401 
5,545 
5,235 
4.833 
4,400 
4,546 
8,290 
5,667 
3,672 
2,862 
7,704 
4.062 
2.500 
4.903 
1.331 
600 
957 
256 
252 



16.800,289 

297,229 

815,751 

1,498,645 

1,790,417 

1,785,205 

1,802,955 

1,667,310 

1,330,049 

1.154,877 

954.243 

1.438,153 

886,524 

429,598 

261,172 

389,179 

129,559 

58,370 

77,925 

16,778 

6,419 

7,392 

1.715 

625 



79,919 

2.403 

4.885 

7.658 

8.377 

7.260 

7.195 

6,759 

4,985 

4,573 

3,886 

6,122 

4,035 

2,310 

1,572 

3,067 

1,319 

788 

1,422 

433 

186 

373 

162 

151 



18 



Individual Returns 2004 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2004--Continued 



[All Tigures are estimates based on samples-money amounts are in millions of dollafs] 



Size of 
income 



Total Itemized deductions 



2004 Adjusted Gross Income 



Number of 
returns 



1979 Income Concept 



Number of 
returns 



Taxable income 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



1979 Income Concept 



Number of 
returns 



Amount 



AJI returns, total 

Under $10.000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $40,000 

$40,000 under $60,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$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 

$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 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 and over 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



46,335.237 

970.209 

2,486.732 

3,489,566 

4.539,560 

4,654,789 

4.485,634 

4.224,993 

3.864,306 

3,309,372 

2,700,279 

4,177,414 

2,387,283 

1.356,340 

855,354 

1,434,459 

524,141 

257,075 

398,317 

93,599 

40,698 

60,674 

15.036 

9.404 



998,236 

13,525 
32,521 
46,079 
61,388 
67,717 
71,061 
73,671 
68,687 
64,857 
56,270 
96,461 
64.088 
41.349 
28,655 
57,270 
26.774 
16,064 
33,135 
12.808 
7,799 
18,568 
10,348 
29,164 



46.326,183 

1.025,306 

2,642,883 

3,903,920 

4,661,701 

4,619,018 

4.435.281 

4.007,591 

3,672,058 

3,056,947 

2,633,728 

4,028,097 

2,425,500 

1,379,760 

895,135 

1,522,363 

698,969 

302,317 

471,993 

108,850 

46,586 

64.248 

15,444 

9,498 



947,596 

13,228 
30,766 
47,849 
58,699 
63,586 
66,854 
65,495 
60.870 
66,778 
60,255 
88,283 
61,648 
39,460 
28,090 
66,593 
27,587 
16,812 
34,972 
13,427 
8,166 
18.740 
10.392 
29.047 



102,737,959 

5,339.267 

16,386.489 

17,060,120 

13.667.201 

10,483,803 

8.266,698 

6,797.803 

5,458,142 

4,240.713 

3,298,647 

4,785,413 

2,689,613 

1,436,322 

910,713 

1.518,322 

566,367 

271,077 

432,469 

103,839 

45,066 

65,421 

15,810 

9,656 



4,670,166 

8,745 
87,688 
201,215 
269,409 
290,236 
292,586 
293,630 
280,392 
250,841 
222,513 
388,191 
264,143 
177,152 
133,317 
296,802 
164,003 
104,798 
260,117 
112.689 
69,942 
176,064 
97,902 
227,693 



102,737,959 

6,300,133 

15,377,301 

17,728.160 

13,987.565 

10,484,231 

8.137.091 

6,390,333 

5,063,763 

3,929,607 

3,122,520 

4,658,549 

2,665,283 

1,499,136 

976,659 

1,656,813 

643,644 

328,222 

620,299 

121,808 

61,397 

69,422 

16.276 

9,756 



4,670,166 

9,270 
88,618 
213,747 
288,276 
302,177 
298,986 
281,862 
262,424 
233,769 
208,684 
371,623 
260,916 
175,965 
131,810 
298,368 
167,571 
109,806 
271,570 
117,046 
71.940 
178,718 
98,960 
226,072 



Size of 
income 



Total tax credits 



Total income tax 



2004 Adjusted Gross Income 



Number of 
returns 



Amount 



1979 Income Concept 



2004 Adjusted Gross Income 



Number of 
returns 



Number of 
returns 



Amount 



1979 income Concept 



Number of 
returns 



All returns, total 

Under$10.000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70.000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 under $100,000 

$100,000 under $125,000 

$125,000 under $150.000 

$160,000 under $175.000 

$175,000 under $200.000 

$200,000 under $300.000 

$300,000 under $400,000 

$400,000 under $600,000 

$500,000 under $1,000,000 

$1 ,000,000 under $1 ,600,000... 
$1,500,000 under $2,000,000... 
$2,000,000 under $5,000,000 
$5,000,000 under $10.000.000.. 
$10.000.000 and over 



(57) 



(68) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



41.694.252 

1.001.571 

5.130.899 

7.586.777 

5.544.138 

4.486,045 

3,378,970 

3,105,834 

2,584.722 

2.135.756 

1.637.646 

2,195,183 

1,026,656 

440,059 

254,345 

484.573 

205.594 

121.259 

225.054 

60.440 

27.102 

42.813 

11.481 

7.435 



52,367 

87 

1,551 

6,281 

6,697 

5,727 

5,414 

5,279 

4,618 

3,818 

2,716 

3,415 

1.091 

350 

234 

672 

523 

462 

1.227 

666 

428 

1.094 

625 

1.392 



41,694.252 

968.038 

5,105,097 

7,731,234 

5,609,247 

4,412,421 

3,455,493 

3,014,684 

2,493,165 

1.995,906 

1,549,918 

2,203,014 

1,062,553 

486,279 

294,644 

626,745 

228,567 

138,140 

255,114 

69,881 

30,303 

45,547 

11,750 

7,520 



52,367 

91 

1,560 

5,391 

5,736 

5,682 

5,395 

6,242 

4,446 

3,530 

2,625 

3,367 

1,113 

452 

295 

753 

526 

415 

1,475 

675 

441 

1.131 

634 

1.395 



89.101,934 

4.641.970 

11.816.659 

11.783.320 

11.283.839 

9.467,339 

7,671,026 

6,622,938 

5,389.219 

4,204,692 

3,283.900 

4,783,545 

2,586,527 

1,437,120 

911,239 

1,518,731 

566,709 

271,428 

432,783 

103,887 

46,066 

65,501 

16,827 

9,672 



831,976 

854 
7.710 
18.570 
26.213 
33.916 
36.678 
37.641 
36.874 
34.306 
33,013 
63,702 
48,415 
36.089 
27,999 
69,054 
42,199 
27,974 
71,339 
31,072 
19.436 
47.962 
25,756 
64,203 



89.101,934 

4,633,379 

11,823,326 

12,447,484 

11,613,338 

9,443,314 

7,779,390 

6,201,026 

4,985,162 

3,878,610 

3,104,071 

4,650,131 

2,656,892 

1,495,578 

973,963 

1,656,892 

643,771 

327,455 

520,309 

121,885 

51,416 

69,482 

16,289 

9,771 



831,976 
949 
7,847 
19,970 
30,897 
35,876 
37,693 
36,264 
34,719 
32,324 
30.865 
61.034 
47.521 
34.445 
27,293 
68,219 
42,312 
28,894 
73,605 
32,287 
19.977 
48.682 
26,059 
54,256 



' Individual Retirement Arrangements are included in tfie calculation of "Pensions and annuities " 
NOTE: Detail may not add to totals because of rounding 



Introduction and Changes in Law 



19 



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 ftill 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 from 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. 

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 
1987 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 as 
moving expenses prior to 1994). For this reason, 
the deduction for these two expenses beginning 
in 1987 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 
1979 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 
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 1979 Income Concept calculation for tax 
years after 1 986. 

Some income items, such as capital gains, 
that had been partially excluded from AGI under 
prior law were fully 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 1986 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 
2004 using AGI and the 1979 Income Concept, 
classified by size of 2004 income. 

Before TRA 86 became effective, a 
comparison of income measured by AGI with 
that measured by the 1979 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 2004, 1979 
Concept income was 2.5 percent higher than 
income as calculated using AGI. This difference 
was primarily attributed to the inclusion of more 
than $263.2 billion in nontaxable pensions and 
annuities (including IRA distributions) in the 
1979 Income Concept. 

Income for all returns, using the 1979 Income 
Concept, increased 9.6 percent for 2004; income 
for the $200,000 and above group increased 27. 1 
percent. Total income tax for all returns 
increased 11.2 percent in 2004 after decreasing 
6.1 percent for 2003; and total income tax 
reported for the $200,000 and above income 



20 



Individual Returns 2004 



group increased 23.8 percent for 2004, following 
a decrease of 3.2 percent for 2003. The average 
tax rates (income tax as a percentage of total 
income) for each income class and both income 
concepts for years 1986 through 2004 are shown 
in Figure 4. 

For the population as a whole, average tax 
rates for 2004 (based on the 1979 Income 
Concept) were 0.2 percentage points higher than 
those for 2003. Between 1986 and 2004, the 
average tax rates declined in all income 



categories below $ 1 ,000,000. The $ 1 ,000,000 or 
more income category showed an increase in 
average tax rates between 1986 and 2004 of 0.4 
percentage points. Although the average tax rate 
for 2004 was calculated using a lower maximum 
marginal tax rate of 35.0 percent compared to 50 
percent for 1986, it was calculated on income 
that included all capital gains (long-term gains 
could be partially excluded from income for 
1986). 



Introduction and Changes in Law 



21 



Figure 4--Total Income Tax as a Pe 
1979 Income Concept, 1986-2004 


rcentage 


of Adjusted Gross Income and the 












Size of 

2004 AGI 


Total income tax as a percentage of adjusted gross income 1 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


2000 


2001 


2002 


2003 


2004 


All returns total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


14.8 

4.3 
7.8 

10.6 
12,2 
13.8 

15.5 
16.9 
18.7 
19.9 
20.8 

23.1 
25.2 
28.0 
29.3 
31.1 

33.7 
36.2 

38.4 
40.2 


13.3 

40 

6.8 

9.4 

10.6 

118 

135 
15.1 
16,5 
17.8 
18.8 

20.1 
21.8 
23.0 
23.9 
258 

27.0 
28.2 
29.0 
28.6 


13.4 

4.0 
6.5 
9.3 
10.9 
116 

13.2 

14.5 
15.6 
16.6 
174 

18.8 
20.3 
216 
22.5 
237 

24.0 
24.1 
24.6 
25.0 


13.3 

3.8 
6.4 
9.3 
10.9 
11,5 

12.9 
14.2 
15.3 
16.2 

173 

18.4 
19.8 
21.1 
21.8 
228 

236 
23.9 
24.0 
24.2 


13.1 

3,7 

6,1 

9,1 

10,6 

114 

12,4 
13.8 
14,9 
15.8 
166 

175 
19.2 
204 
21.1 
226 

237 
23,6 
24 
24,1 


12.9 

3.5 

5,5 

87 

10.5 

11 

12.1 
13.2 
14,4 
15.4 
16,0 

17.3 
18.6 
19.8 
21.0 
227 

24.3 
24.9 
25,7 
26,2 


13,1 

3.2 

5 1 

8.4 

10.2 

108 

11,6 
12.9 
14,0 
15,0 
159 

16,9 
18,7 
19,6 
20,7 
22,9 

24 4 
25.3 

260 
26,8 


13.5 

3.0 

4.9 

8.2 

10.1 

10.7 

11.5 
12.7 
13.9 
15.1 
15.7 

17.0 
18.6 
19.7 
21.2 
23.8 

26.9 
28.4 
30 
31,2 


13.7 

3.0 
4.8 
8.1 
10,0 
10.8 

11.4 
12.6 
13.8 
14.9 
15.9 

17.0 
18.6 
19.9 
21.4 
23.9 

26.9 
28.6 
30.2 
31 1 


14.0 

3.0 
47 
7.9 
98 
10.7 

11.4 
12.5 
13,6 
14,6 
15,8 

16,9 
183 
19,9 
20.9 
23.8 

268 
28.7 
302 
314 


14.5 

3.1 
46 
7.7 
9.7 
10.8 

11.3 
12.3 
13.6 
14.6 
15.4 

16.7 
18.4 
19.8 
20.9 
23.4 

26.6 
28.2 

30,1 
30.8 


14.7 

3.2 
43 
7.6 
9.6 
10.7 

11.3 
121 
13,4 
14,4 
15.2 

16.5 
177 
19.3 
20.5 
22.9 

26.1 
27.4 
29.0 
28.8 


14.6 

2.9 
4.3 
6.8 
8.8 
10.0 

10.7 
11.4 
12.6 
13.5 
14.8 

16.0 
17.7 
18.8 
20.0 
22.4 

25.4 
26.9 
28.2 
27.5 


15.0 

3,0 
4,1 
6,7 
8,6 
9,8 

10,6 
11,2 
12,4 
13,5 
14.5 

15.8 
17,6 
19.0 
20,0 
22.4 

25.4 
26.7 
28.4 
27.9 


15.4 

3.3 
4.1 
6.5 
8.5 
9.8 

10.6 
11.2 
12.1 
13,5 
14.4 

15,8 
17.4 
18.6 
19 9 
22.4 

25.0 
266 
28,3 
27,7 


14.4 

2.4 
3.4 
5.9 
8.0 
9.4 

10.2 
10.8 
11.6 
129 
13.7 

15.2 
16,8 
18.2 
19.1 
21.6 

24.7 
26 1 
28.1 
283 


13.2 

2.3 
2.6 
4,7 
6,7 
8,1 

9.2 
9.6 
10.6 
116 
12.7 

14.2 
16,0 
17.3 
184 
21.0 

24.2 
25,7 
27,9 
28,5 


12.1 

2.1 
2.4 
4,2 
6,1 
7,4 

8,5 
9,0 
9.4 
10.1 
11.0 

12.4 
14.2 
15.4 
16.8 
19.2 

22.4 
23.8 
24.9 
24.8 


12.3 
24 
2.3 
4 1 
5.8 
7.2 

8,1 
8,5 
9.0 
9.5 
10.5 

12.0 
13,7 
15.1 
16.4 
18.9 

22.1 
23.2 
24.3 
24,7 


Under $10 000 


$10 000 under $20 000 


$20,000 under $30.000 

$30,000 under $40,000 

$40 000 under $50 000 


$50,000 under $60,000 


$60,000 under $70,000 


$70,000 under $80,000 


$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 

$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 


Size of 
2004 Income 














Total in( 


ome tax 


as a percentage 


of 1979 Income 


Concept 














1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


2000 


2001 


2002 


2003 


2004 


All returns, total 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


13.3 

4.9 
76 
10.0 
11.6 
126 

13.8 
149 
15.8 
16.7 
16.8 

18.3 
19.0 
19.3 
20.3 
22.6 

22.6 
23.4 
23.7 
21.4 


13.1 

4.2 
6.7 
9.3 

10.7 
11.7 

13.4 
15.0 
16.2 
17.5 
18.1 

19.3 
20.6 
21.2 
22.5 
238 

245 
26.5 
26.7 
268 


13.3 

4.4 

6.5 

9.3 

10.7 

11.7 

13.2 
14.5 
15.4 
16,1 
17,1 

18,0 
19-6 
20.6 
21.6 
223 

226 
23.2 
23.5 
24.5 


13.2 

4.3 

6.4 

9.3 

10.9 

11.5 

12.9 
14.2 
15.2 
16.2 
16.8 

17.7 
18,8 
20,0 
20,7 
21,5 

21,9 
22,7 
220 
232 


13.0 

4.3 
6.1 

9,1 
10,7 
115 

12.5 
13,8 
14.6 
15.5 

16,1 

16.9 
18.0 
19.1 
20,0 
21,4 

21,5 
22,3 
21,7 
232 


12.7 

4.0 
5.5 

8,7 
10.5 
11,1 

12.0 
13,2 
142 

15,1 
155 

16.6 
17,3 
18,3 
18,6 
20,5 

21,6 
23,0 
235 
252 


12.8 

3.5 
5.1 
8.3 
10.2 
10,9 

11.6 
12.9 
13.7 
14.6 
15,2 

162 
17,2 
17.8 
19.0 
20.2 

21.6 
21.4 
22.6 
26.1 


13.3 

3.2 

4.8 

8,2 

10,2 

108 

11,6 
12.7 
13,7 
14,7 
15,3 

16,3 
17,7 
18,0 
19,1 
21,4 

23.5 
25.4 
26.3 
29.5 


13.5 

3.2 

4.8 

8.1 

10.1 

11.0 

11.6 
12.7 
13.6 
14.6 
15.4 

16.3 
17.4 
18.5 
19.4 
21 5 

23.7 
248 

26,1 
30.1 


13.8 

3.1 

47 

79 

10.1 

110 

11.6 
12.5 
13.6 
14.4 
15.5 

16.2 
17.4 
18.1 
19.2 
21.5 

23.7 
25.1 
26.7 
30.4 


14.3 

3.2 

4.6 

7.8 

10.0 

11,1 

11,6 
12,5 
135 
14.5 
15.2 

161 
17.3 
18,4 
18,9 
213 

23,1 
25,0 
27,1 
29,8 


14.5 

3.4 
4.4 
76 
9.8 
11.0 

11.5 
12.4 
13.3 
14.2 
15.2 

16.0 
16.7 
182 
18.8 
20.4 

24.0 
24.3 
26.1 
27.5 


14.2 

3.1 
4,2 
6,9 
9,1 
10,3 

11,0 
11.4 
12,6 
13.3 
145 

15,2 
16.6 
17,1 
181 
194 

21.5 
226 
24.3 
26.2 


14.6 

3,2 
4.1 
6.8 
8.9 
101 

10,9 
11,4 
12,4 
13,4 
14,0 

15.4 
16.6 
17.5 
18.4 
199 

21.3 
232 
24.0 
26,1 


15.0 

3.6 
4.0 
6.6 
9.0 
102 

10,9 
11,5 
123 
13.4 
14.2 

15.4 
16.6 
17.5 
18,0 
20.2 

21.7 
21.5 
24.3 
26.0 


14.1 

2.9 
3.4 

6,1 
8,4 
9.9 

10.6 
11.1 
11.8 
12.9 
13.6 

14.9 
162 
17,0 
17,8 
19.5 

21.3 
22,2 
242 
270 


12.9 

3.0 
2.6 

4.8 
7.1 
8.5 

9.5 

9.8 

10.8 

11.5 

12.7 

13.8 
15.2 
15.9 
16.8 
18.5 

205 
21.8 
23.7 
26.7 


11.8 

2.8 
2.4 
4.4 
6,5 
7,8 

8,7 

9,1 

9,5 

10.1 

11.0 

12.0 
13.6 
14.3 
15.3 
17,1 

19.2 
20,2 
21 7 
234 


12.0 

3.0 
2.3 
4.2 
6.2 
7.6 

8.4 
8.7 
9.1 
9.6 
10.4 

11.7 
13.0 
14.1 
14.9 
17.0 

18.9 
19.7 
207 
21.8 


Under $10 000 


$10 000 under $20 000 .. 


$20,000 under $30 000 


$30,000 under $40.000 

$40,000 under $50,000 


$50,000 under $60.000 


$60,000 under $70.000 


$70,000 under $80.000 


$80,000 under $90.000 


S90.000 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 

$300,000 under $400.000 

$400,000 under $500.000 

$500,000 under $1 ,000,000.... 
$1,000,000 or more 





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 I040EZ 
(including electronic returns) filed by U.S. citizens 
and residents during Calendar Year 2005. 

All returns processed during 2005 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 
(133,189,982 returns) reported in Table C and the 
estimated total of all returns (132,226,042) reported 
in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 2004. While 
most of the returns processed during Calendar Year 
2005 were for Tax Year 2004, the remaining returns 
were mostly for prior years, and a few for non- 



calendar years ending during 2005 and 2006. 
Returns for prior years were used in place of 2004 
returns received and processed after December 3 1 , 
2005. 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 2005. 

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 (including no alternative minimum 
tax) with adjusted gross income or expanded 
income of $200,000 or more. 

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 
negative incomes. These positive and negative 
income classes are deflated using the Chain- 
Type Price Index for the Gross Domestic 



Valerie Testa, andJana Scali designed the sample and prepared the text and tables in this section under the direction 
ofYahia Ahmed. Chief, Mathematical Statistics Section, Statistical Computing Branch. 

23 



24 



Individual Returns 2004 



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 usefiil the return is for tax 
modeUng 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 100 percent. 

Tax data processed to the IRS Individual Master 
File at the Enterprise Computing Center at 
Martinsburg during Calendar Year 2005 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. 



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 2004, 0.03 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). Tables 
1 .4 CV, 2. 1 CV, and 3.3 CV contain estimated CV's 
for the estimates included in Tables 1 .4, 2. 1 , and 3.3 
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 
possible samples were selected under essentially the 
same conditions and an estimate and its estimated 
standard error were calculated from each sample. 



Description of the Sample 



25 



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 estimate for 
State Income Tax Refijnds, X, is $22,736 billion, 
and its related coefficient of variation, CV(X), is 
0.86 percent. The standard error of the estimate, 
SE(X), needed to construct the confidence interval 
estimate, is: 

SE(X) =X»CV(X) 

= ($22,736 X 10^) •(0.0086) 
= $0,196 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 $22,540 billion 
to $22,932 billion, the 95 percent confidence 
interval is from $22,344 billion to $23,128 billion, 
and the 99 percent confidence interval is from 
$22,148 billion to $20,324 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 10 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 2003 to the 
fourth quarter of the base year of 1991. The 
indices were calculated using the Gross 
Domestic Product (GDP) Chain-type Price 
Index found in the table titles "Quantity and 
Price Indexes for Gross Domestic Product" 
released to the public on November 30, 2004 on 
the BEA web site ( http://www.bea.doc.gov/ ). 

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. 



26 



Individual Returns 2004 



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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 29 

1 .2 All Returns: Adjusted Gross Income, Exemptions, Deductions, and 

Tax Items, by Size of Adjusted Gross Income and by Marital Status 32 

1.3 All Returns: Sources of Income, Adjustments, Deductions, Credits, 

and Tax Items, by Marital Status 38 

1.4 All Returns: Sources of Income, Adjustments, and Tax Items, 

by Size of Adjusted Gross Income 40 

1.4CV Coefficient of Variation for All Returns: Sources of Income, 

Adjustments and Tax Items, by Size of Adjusted Gross Income 54 



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 68 

2. ICV Coefficient of Variation for Returns with Itemized Deductions: 

Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, 

and Tax Items by Size of Adjusted Gross Income 74 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 80 

2.3 All Returns: Exemptions by Type and Number of Exemptions, 

by Size of Adjusted Gross Income 82 

2.4 All Returns: Exemptions by Type and Number of Exemptions, 

by Marital Status 84 

2.5 Returns with Earned Income Credit, by Size of Adjusted Gross 

Income 85 



Tony Hall and Lori Hentz were responsible for programming the Basic Tables. Table 1.4CV, 2. ICV, 
and 3.3CV were programmed by Valerie Puckett. Review of tables was performed by Michael Parisi. 

11 



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 89 

3.2 Returns with Total Income Tax: Total Income Tax as a 

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 91 

3.3 All Returns: Tax Liability, Tax Credits, and Tax Payments, 

by Size of Adjusted Gross Income 95 

3.3CV Coefficient of Variation for All Returns: Tax Liability, Tax Credits, and 

Tax Payments, by Size of Adjusted Gross Income 103 

3.4 Returns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was Computed 1 12 

3.5 Returns with Modified Taxable Income: Tax Generated, by Rate 

and by Size of Adjusted Gross Income 1 13 

3.6 Returns with Modified Taxable Income: Taxable Income and Tax Classified 

by Each Rate at Which Tax Was Computed and by Marital Status 1 16 



28 



Basic Tables 2004 



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m 

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T- CM cn cn cn en ■^ 



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in 

CM 


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CD 


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cn 

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CD 
CM 


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o o 



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CM in T- .- CM in *- 

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Basic Tables 2004 



31 



11 



I i 



II 



CO O) (M (M CO <0 

ih ob o (s CD r^ 

»-*-*- CM 



CM O O <S 



T- CO t^ in CO o 
CM « (p (b gi Q 

0> 0) 0> O) O) CS 



CM « in in 
r^ CD oo '* 



CO o CO •- 

N. 1- 00 -^ 

o ■•- T- li 

cm" »-" o rt 

rt ■•- ^ o 

N._ CO in o 

CD CM in ^' S-" »-' o in 

cncomc^ *-coini^ 

(D (^ o (-"_^ o_ «J o> n 

»-" »-" n" n' V m' 



(M CO O) CD ^ h- 1- 

r*. CO »-_ oo_ rt ^_ co_ 

CO in 

CM e^ in 



lO (o »- in tn CM 

fO CM CD O CO CD 

O O) CO CO O) o 

Stt' cm' (m" tt' «■" 

o (O 00 •- a> 

■* ■*, *^, '*, '". °l 

r^ CO »~ CTi O O) 

(D (M (D CD ■>»■ <D 

h- O) O --_ CM CM 

in' m' lo' (D CO U3 



CD h- 00 CO O) O) 



CM 
CO 


1 


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i 


in 
o> 


3 


CM 

s 


CO 

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CO 


1 


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in 


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CM 


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CM 
CO 


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in 


CO 

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CO 


CM 


CM 

CM 


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CD 


CD 
CD 




co 


CO 


CO 
CO 



•- CM in — 

O) CO CD CD 

r- o oq in 

o rv' co" co' 



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Tf o ID m 

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cd" o cm' to' 

CO 1^ CM O 

CM 1- ^ ^ 



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CO r^ ■»»■ CO in o 
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CO Oi O) o> Ol o 



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CD in o) 
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CO CD O CO 

co_ r*-_ ^_^ r-_ 
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CO O lO to »- CM 

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cm" co" r*.' o* ^* f^' 

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CO I 



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CO m o -^ -r- CM -v 
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CM O) CO ^ K (M 

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CO* 



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f^" co" co" in" 

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r- 00 O) tt 

cm" cm' o ■^" 



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o«-'--oen»- m ^ 

in co_ oo_ »- CM r- 1- o 

o" cm' h-' en in o »-' us" 

■^CMfMOCDO r^ CM 

■*_ 01 co_ 0)_ m l^_ CO N 

m' co" CO* V CD co' O (M 

cor^oocno'- CO CO 






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Ln (D CO CD 

O) O r«- CD 

O) CD CM oq 

cm' co' -r-' 00* 

OO ^ hw (N 

O f^ CO ^ 



O) in -- (D 

CM in in (D 

?eo' CD m' 

cm •- ■^ 



^ in in K o CO r^ 

CM CM CO «- V •- CO 

CM CM CO in CO V (O 

CO* cm" r-' o o> O) OJ 



oi O) I- IT h- in 

1-^ CM CO CO CO CM 
I P4 CM CM CM CM CM 



CO in in 
fo "fl" iri 

CM CM CM 



in CD ^ r^ ^ o 00 
(D en ih r«»i ^ o to 

»- »- CM CO "t 



r-- CO i3> co 
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r- o o to en o 
to CO ^ o> o d 
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(D C3) 

m en 

cd" oo" 

m CM 



Ol CM 

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CO 
CO 


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m ID f^ t^ 


CO 00 


CO CO <- 


CO 

CO 



oo'-coco r^ootDO>o 
r»-cooico cDQOenencno 
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s 


CD 
CO 


s 


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CO 


CO 
CD 


in 
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CD 


S 


s 


i 


tn 


s 


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o 


s 

in 


CD 


s 


o> 


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tn 


CO 


CO 
CM 


CD 


i 


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o 




CO 


to 

CM 

CD 


s 


CD 

in 


■^ 


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CO 

to 


CM 


CO 


s 


<n 


<Nt 


■•a- 


CO 


en 


s 

CO 


i 


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s 


CD 


i 


in 

00 


CO 


CO 
CD 


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to 



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en 
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o 

o 


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f- (D 


CM CM h- to 

CO oo o ■^ 

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in ^ in in ^ (M 
CO r^ o ^. to to 
O) in CO ■^ en to 


CD 


in 

CM 


O) 


■- CM 


CM 00 
CD O 

co" 


12.737 
22.758 
40.108 
49.576 


60.859 
66.710 
72.643 
78.787 
84.459 
88.343 



o 


in 


o 


f^ 


T- 


CM 


in 


CM CM 


CD 


CD CM CO 


00 o 


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CM 


m 


s 


to 
to 


s 


CD 


CO (31 
CO CO 


5 


CD CO cn 


S8 



CO 


cn 


g 


CD 


cn CD 




to 


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00 


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CD 


g 
CD 


s 

CO 


(O 
CO 


CO 


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CO 


CO 
C7) 
CD 


en 


S 


CO 


CO o 
in CM 
ii- in 


in 
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CO 


CO 

s 


CO 
CD 


CO 

cn 


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CO 


CO 

s 


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CO 


1 


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m 


in 


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1- CM CO CO n 



CD tD CM 

in CD CO 

CD ^ to 

cn in d 

CM cn 



CM to 5 m 

CO ■^ CD cn 

oi r«* -r- CM_ 

m' cn cm' to' 

CO CO 1^ »- 

1- CM CO o 



I en ^ in r- 



_. en f^ CO 

en CO en (N 

d oo' r-" in 

CO ■^ tn to 

f^ r^ o in 



CM CO to 



^_ (D CO O CD ■'T 

O) oi cm' id' CO cm' 

^ O) CO h- tT CO 

CO co_ CD ^-_ ^_ co_ 

d" to" CM* (O* ■^* CO* 

CD tD h- P*- TO 00 



s e 



S o s 






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p s e e s o o 



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in CM 1- •- 



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in" o* ' 



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T- 1- in CM 

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o in o o 
»- r- in ^ 



o o o o I 

o, p o, p < 

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32 



Individual Returns 2004 



O T- If) CN 



O) (D CM 



oi CM n CO 



CM in ^- CO 



to xn n i~ to 
CO in *- o> *- 



in CO in in r^ 
^ in in 



in m CM CO <o 

CM O 1^ to (O 

to -^ CM in o 



in in »- O) 



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in CN CO CO 



CM ■^ »- en CM CO to 



inh-0)CMmcMcocM<D<Dmco*- 



a 

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>« 

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c 
n 
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o 
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CM CO (£> CM_ C7> CJ> in CM Oj 

o" co" co" cm' in" in oi 

»- CM CO OJ CO 1^ CO 



CO CD in 



in CO in in 



CM CO CM 



CM CO to_ CM at 0)_ in cm_ cm_ 

oo' co' cm" iri iri O)" ■^ 



■•- CM CO O) 



OT in in 03 

T^ V co" co" CM CO CM 



(DOicj)OOoco(Otom»- 

OOCOCOCMincOCDOOOOCOO 



CO to ■■- 



CM ■^ (p r^ h- 
N. CO in *- o) 
(O o> in in CO 



(D O) oi in o o 
00 CO CO CM m CO 



CO CD *- 



CO in 00 QO in CM 



in CM CO in in m 



CO m CO in in 



CO CO CM CO CM O CO 

in oo r^ ■'J- CO in CO 

^- (D CD »-_ O) CO_ CM_ 

co' in cd" m' in *-' 



in CM oi 



s s 



_ O O) CO CM 

o 1- in CM CO CO 



»- O) CM CO rO CO 



o CD in CO »- to 
1^ CO in T- oi •- 



in CO in in 



CO CO en CM »- 

CM in i-_ CM_ ^ CD_ 

in" h." oi CM* in cm' 



CM « to. CM Oi a* in CM_ cm_ to 
co' cm' in in oi 



CM CO P^ CO CO 



•- CM CO O) 



s s 



O C31 CD CM 

in CM OO CO 



CM^'-CnCMCOCOtO 



_ CO CD en o 
CM in »- CM in 



CM m CO in CO 



in CO in in 



in'T-OT'-oir^'-'-inin 



CM to CM 



tD_^ CM_ a\ o> in CM_ c\j_ to 
o" oo" to" cm" in* in" o" 
*- CM to oi CO r^ CO 



0) 
(0 

8 
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s 

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cDOJOinoocococDini- 



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cotocMincoiDooeocoo 



to CO CM to Cvj 



CO in CO CD 
en oo CM t 



in in in en 



in »- en CO I 

in in oo_ ^-_ CO r-- 

^' co' co' cm' ro' cm' 



CD o a> in 



CO CO CM in CO (D 



CO CO 1- 



co CD_ »- 
ro' r-' o" T-' 

CO CD in CM 



CO N._ Ol 

in cm' pi 



CO in CD in m »- oj 



CO in CD in in 



•- oi CD CD en CO in 



00 CM ■>- 



S 2 S 



(D CD OO 



o) 5 

CO in 
m en en cd co oo cm cm' co' 



ID en CM 



CM CD *- 

O) CM in 



CM in o CM o to 

ID to to »- to f^ 



tD <3) in CM »- 



CD en in 



(D in C7> »- 



CO CO en 



CO CO ■■- 



1- CM CD CM 



T- O ID CD CD CO 
f^ ID (71 in CM CD 



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CO O "- 



CMcoininT-focooo 



to en en in ^ 



CM CO ■•- 



tntototDtoincM'^ 



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CM '- Tj- 1- 



S en in 



en o N. CO en CM CM 

CD O) CD CO to O) CM 



CM CO in in in c> m 



CO to CM CO fsj 

in CO r^ ■ -- 



CO in CO 

Ol CO CM 



en to ■^ 

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CO in to in 



en to CO o en o 

O 1— T- CO Ol CO 

incMtor^'-''-tocMco 



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CM CO oo 



in 00 to m »- oi en 



CM_ in to ^_ r-_ T-_ 
r^" oo" to" in" in" r«." 
CD to to in '^ (O 



CM '- o en 



en ■■- ^ en 



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CO "- tn in 



to CM CO 



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r* »- o o) CM ■>- 
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CO T- CO r^ to N- 



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to ■>- CM CO CO in 

cD to CM en o h- _ 
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CD o in CM 



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CO 

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s 


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CO CO CT> O) to 

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to CD in 

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CD (D O) 



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CM 00 00 •- 






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cotni-incncMtDCM 



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CD O) to 



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CO CM CD CM *- 



in CO CD 

10 CM in 



CO CM CM 

to* in T-' CM 



CM in en CM 



a\ CO_ CD_ 

00' cm" in 



CM CM CM 



, in CM 00 00 '- 



to in CM •- 



CM 1- CO in CO 1- 

CM o -^ in (^ 1- 

■V to CO ^ •-_ to 

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■«■ (D CO 1- O) »- 

in r-; CO tD to_^ to 

co" CM* co" en cm' CO* 



enf^oincoiDcocD 
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r*-ooOJO>cO'— ^'— 



^j h- r^ in CO c) CO 

CMCM^-tOOOOintD^ 



to CM en CM 



CO CM in r^ CO tn en 



00 CD 00 CM en 



1- CO CM to CM 



Tj- 00 to in to CM en 
en o in to ' cm 

1- ^ CM CM 



CO to <3> CM CD 



CO to CM CD 



to to CO CM 

to h- cn CD 
CM tD CM r^ 



S r«. 



1^ 


s 


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CM 


CM 

en 


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CO 


s 


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tD in o CO in 



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■^ in in 1- 



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s s 



00 CD o> in in CO 



to en en in o o CO 

"" CO CO CM in CO CD 



CO CO in m in 01 T- 



in CO CO to "- 



00 r-- en ■»- 



00 CO '- to CM 



to CO CM CO CM 

in CO r^ 'V CO 
1^ 00 to •- en 



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CO in CM 



f^ eo 



CM i~ T- 



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fo in to in in 1- 



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8 8 



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Basic Tables 2004 



33 



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Individual Returns 2004 



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Basic Tables 2004 



35 



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w 

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• • (O to to 



CO Ol CO CO 



T- CO »- 



o) tJ) oo 



I ' 






C7) CM CO to 



CM O) CD CM CM in 
V_ 00_ CD_ CO ■^_ C71 

(3) oo' P-' cd' cri cri to 



c3) CO in T- CO 



t in in CO 



CO CM CO CD 



I 1- O) CO to CO CM CO 



I g. I I o. 



O) tJ> 0> CM 



C7) t3) in »- 



o o_ Oi ai fM_ 

cm' CO to' cm" M-' 



to CD to CD CO CD CM 



■^ a> if) 



2 s 



CM ^ CO 



CO O) in 



»- CO CO 



CD CO C31 CO 



CO lO to in »- 



in CO c7) C31 



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o o 3; 

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cm' cm cd" 



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ro CM ■•- 



^- CO ■^ 

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CO O) CD cm CJ) 
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CD to CM CD m to to 



CD i/> m CO to 



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*- in (7) CM CO to to 



cotoor^iOfOcocDi- 



CD 


<- 


f^ 


in 


■<i- 


CM 


in 


CO 


CO 


? 


CO 


o 


CD 
O 
CM 


CO 
CM 



s s 



CO CD to 
00 »- (N 



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CM r5 in 
■^ O r^ 
CM in CO 



CO CM O) 



CO to 00 ^ 
1- *- CO CM 



oo CO oo to 



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T- -v o> <y> 



in ■^ CO cj) 



CM CO O) 



3 


■o 


iii 




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3 
C 


5 














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C 

o 


b 


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9 


fl' 


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m 


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i 



8 8 8 8 



8 8 S 8 8 



§ § ° S 8 8 S 



e s 



in o o CD 
CM CO ^ in 

t/> M <A V> 



= «=88888g 



in •- ■•- 

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in o CM in 1- 
r* 1- w w> t/> 



8 8 8 8 



□ s 























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OOOOOOOOOX'^'O 


o o o o q q q q o" S o o 


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S 



8 



tA t(9 « 



Basic Tables 2004 



37 



10 

n 



>> 

■o 
c 
n 

« 

E 
o 
u 

c 

tf) 
w 
o 

w 

o 

■o 



■a 

< 



0) 
N 

M 

>> 

w 

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0) 



X 

n 

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■D 
C 

ra 

(« 

c 

u 

3 
■D 
0) 

o 

(fl 

c 
o 



X 

lU 



o 






u 

c 




g 








tf) 




CD 


U) 




CQ 


Q 




iS 


u 






o 






XI 




CD 


0) 




if 








(A 




o 


3 




b 








■o 




01 


< 




Q. 

E 


W 






c 




C 








3 


■D 




1 


0) 

3 
C 


ra 














< 


C 


b 




o 


(ft 


<N 


u 


« 














0) 


T 




A 


13 


.? 


(U 


4irf 




1- 


(0 


< 













o 


in 


^ 


00 


(O 


CN 


CM 


O 


CD 


CO 


o 


h- 


S 


(7) 


CNl 


S 


^ 


s 


s 


S 


O 


m 




CO 


to 


CM CM 


O 


(O CD C 


fv 


O 


CJl 


CM 


pv 


1 


















a 


<N 




h- 


C7) 


CO 


■* 


h- 




CO 


CN 


O) 


CD 


CO 




CO 


CN 




r»- 


(7) OC 


■«! 


|v 




CO CM 


ir 


Ol 


CD 


00 












c 




5 


5 


CX 


If 


in 


CO 


CM 




V 


f^ 


CO 


O 




CO 


<y> 




o 


OO 




Ol 


5 


to 


CO 


in 


in 


CO CN 




-<» 


rv 


r- 


O 




r 


Ol 


CC 














ec 


CO 


3 


cr 


CO 




in 


00 


CO 




cn 


CN 




CO 


in 


o 


o 


CN 


CO* 


C7) 


a 


CO 


3 


CO 


10 




IT 


CD* CO r- 


O) CM 


|V 


a 


in 


CO 












00 


(0 


CO 


o 


o 






(71 


oc 


00 


o 




CO 




CM 


o 


CD 


CM 


■^ 


in 


CD 


CO 


o 


c 






CJ) CO CO o rv 


CO 




CM 


CO 








1 












r- 


CNJ 


00 


CO 
CO 


00 


cn 


(71 


CO 


00 
CO 


CO 


CO 


CO 


CO 


CN 


CO 

in 


CO' 


(Ji 
CO 


oo 






fv 


CN 


CO CC 
TT IC 


■^ rv_ CJ) n 00 
co' O) O) to" CO 


CO 

"tt 


CO 
CO 


CO 


in 














o 




















CO 




CM 
















BC 




















CO T- 


CM 






CM 








c 


























































































1 


ai 


in 


in 


00 


o 




^ 


ro 


CO 


(-, 


CO 


h- 


o 


CM 


o 


O 


~ 


<D 


o 


~i 


cn 


in 


in 


OC 


O ^ 


^ 


CO CO O CO 


rv 


o 


CM 


in 


1 














CJ3 




CM 


CM 




^ 










r^ 




CC 


CM 


CO 


CN 


CO 


in 


C7) 


r- 


CM 


CM rv O T 


IV 


r^ 


CO IV 


rv 




a 


CC 








3 


3 
2 








a: 


T 


ir 


CD 






O) 


O) 


CM 




C' 




s 




o 


Tf 




o 


CM 




CJl 


•^ 


T 


to ■^ CD CT 


tj) CM CD CN 


IV 


CO 




CC 








o 


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0> T- 


m 




r^ 


CO 


00 


Oi 


CN 


If 


s 




CO 


in 


OO 


c 


IT) 


CO 


CM* 




a 




c^ 




r«. 


CO 00 CJl CN in ^ 






in 


oc 


O) 








1- 




3 




in 


CN 




8 


o 




^ 




3 


CD 


r^ 


^ 












X 




tn 


CM 




o o r- 


Tj- ■•- CO ^ 

^ o in T 


S rv 


-it 


CM 










° 3 


h- 




r- 


oc 


■^ 


ro 


t^ 




o 


in 


O 


CM 














<2 




r^ 


OC 


Tj 


O CO IV 


o c^ 














2? 




a 






(^ 


in 


in 


•* 


CO 


CD 


tT 


^ 




















§ 






C^ 


in iri 1 


CO CD ^ t ^- 
























h- 


in 


^ 


CO 


CO 


CM 


CN 


o 


CO 


CD 


o 


f^ 


O 


<7) 


eg 


~i 


^ 


o 


s 


"^ 


r«. 


in 




oc 


tOCMCNOCOlOOr- 


c 


cr 


Cm 


3 


1 
















CD 


c\ 




r- 


{J) 


00 


^ 


r^ 




CO 


CM 


If 


CJl 


CD 


00 


CO 


CM 




CD 


Cv 




h- 


(7) CO ""3 


rv »- CD CM 


ID CT 


CC 








(/) 




c 




o 


CO 


00 


If 


m 


CO 


CN 




Tf 




CO 


o 




(O 


CJl 




O 


00 


OO 


00 


(N 


CO 


OC 


in in CO CN T- -.J 


IV CO C 




n 


cr 


CD 












00 


fo 


s 


en 






ir 


CO 


CO 




O) 


CN 


r- 


OO 


m 


o 


o 




CO* 


Ol 


CC 


r 


? 


C" 


to^ineoco»-oiCN 


IV 


oc 


iT 








1 




O 

E 
< 


CO 


(0 


CO 


a 








O) 


CO 


CO 


o 


t^ 


(D 




CM 


o 


(D 




^ 


in 


CO 


ro 


(2 




T- O) CO OD o rv 


to ^ 












^. 


rv 










5 


« 


-■s- 


(-^ 


Ol 


■^ 


CO 


CO 


OC 


(D 


r^ 








Ol 












oo CO ■«»■ (v Ol -cr CC 


CO ec 


cc 








o 






00 








CN 


■^ 


(D 


CO 


Ol 


Ol 


(D 


CX 


■<}■ 


CC 




CO 


cm' 


in 


CO' 


CO 


00 








CN TT co' CD' Cji CJl cd' CC 


Tj 


CC 


pv 
















o 




















CO 




CN 
















a 
















T- ^ CO r- 


CN ^ 




CN 






m 

X 
TO 


























































































"j 


05 


in 


in 


00 


o 




^ 


CO 


CO 


O 


00 


r* 


o 


CM 


o 


o 


™ 


00 


o 


~3 


C71 


IT 


IT 


00 O T 


^ 


CO CO O (C 


pv a 


CM 


cn 1 












O! 




CM 


CM 


r^ 


^ 






CO 




r^ 




CC 


CN 


CO 


CN 


CO 


in 


(71 


IV 


CM 


CNJ f- CD Tt 


pv iv (D rv 


N 




OC 


CO 






0) 


1 








Ol 


13 


ir 


CD 






O) 


Ol 


c^ 


CO 


CN 


(^ 


ta 




c 


■v 




o 


CM 




(71 


■^ 


IT 


(O t- 


<D cr 


CJ) CM CO C^^ 


fv 


ic 




CD 








^ E 








n 






CO 




a> 


CN 


in 


a 


r^ 




in 


CD 


CO 


in 


00 


cm' 




<n 




c<- 




r^ 


CO CO (Ji CM in -q 






oc 


oi 






E 

Z 


in 






in 


CM 




o 




r^ 


Tj 




3 






^ 












3 




in 


C\ 






^ *- 


CO "« 


CO |v 


T 


CM 








° ^ 


r^ 






CO 


n 


o 




r^ 




o 


in 


c 


CNl 


















OC 


•^ 


o CO r^ 1- 


o in -^ 


O Cs 












c 


01 




a 






cn 


in 


in 


^ 


CO 


CO 


^ 


•V 




















o 






r- 


iri in ■^ 


CO CO ^ T| 




























t 


CM 


a: 


r- 


CO 


r* 


CO 


^ 




to 


N. 


1 


(£ 


,_ 


o 


CN 




CN 


CO 




; 


r^ 


c- 


(7) CN O 1 


CO in CO o 


c 


c 


o 


CJ) o 














Oi 




CO 


o 


CM 


CO 


C^J 


CO 


CN 






in 




Ol 


r^ 


CM 


r«. 


CO 


(D 


fN 




CC 


iT 


CN T- 


CO in CO CN 00 c 


uS ^ 


X 


Ol rv 










"c 




c 




in 


CD 


u- 


CO 


O) 


Ol 


CO 




■^ 


c 


h- 




o 


■* 


CO 




1^ 


ir 






OC 


(C 


CM CO CN in in h- »- 


c 


Tj 


Tt 


O CO »- 












3 




o 


r 




in 


O 


Ol 




Ol 






r*. 


If 


f^ 


CN 


CN 


CO 


o 


o 






? 


OC 


cn m* o) h-' CO* oo' cm *- 


iri CT 


O) in* oo" 










< 


^ 




3 




s 


in 


CO 






in 




a 




in 


at 




CD 


in 


5 


3 






CM 


in tt OO r^ 


oo o t ^ 


CO CO CO CO CD 












a 




O 


c 


CO 


■* 


r 


■^ 






o 


r»- 




Ol 


CM 


a 






CC 


■^ 




hw in pv r^ If 


u- 


C7) P^ 




Ol IV 












oc 






CO 


t^ 


CO 


o 


cn 




CM 


r^ 


CO 


cr 


r^ 


(7) 


c 


aS 




CN 


O) 


Ol 






r^ 


in iri oo' cd' o' cm" r^' cc 


cm' fv 


CJ) iri ai 






8 






Ol 








CM 


^ 


CO 


CO 


in 


CO 


o 


CJl 




CO 


CM 






CM 




CN 


00 








cM-^incoincoocj 




tc 


CN 


CO 












o 




















CN 




















o 


















CM 
















C 

to 


























































































^ 


1 


^ 


Ol 


CM 


o 


CO 


in 




^ 


in 


OD 


CM 


^ 


o 


o 


CO 


CN 


r^ 


"§ 


CN 


1 


CM 


cC 


CM CO 1- 


■^ 


CO CM CM cr 


pv 


IT 




O CN 












1^ 




CO 


in 


CO 


CO 


00 


CO 




in 


CN 


CO 


CC 


in 




CM 


CM 




CO 


h- 






c: 


CNl CO o -<* 


CO CD r^ ij 


CO fv 


CT 


■^ 


o 






v 






a 




CO 


CM 




CO 


CM 


r* 




h- 






o 


o 




o 


Tj- 




o 


CM 


r- 




■^ 


Tj 


in ■- 


to CT 




CD Ol O 00 CM 






ra 


B 1 




r 




o 




CO 


s 


in 


Ol 


o 


oc 


r- 


CO 




in 


00 


r 


in 


00 


CN 




f^ 




(^ 




f-.* co' CO oi CN iri co" CD" h-" ^ 


(C 


CJl «- 






t— 


1 

2 


CO 


CO 




f- 




(D 


N. 


a 


a 




(O 


3 




r* 


^ 












3 




IT 


CM 




O O fv tT 1- 


CO Tt 


CD fv 


Tj 


CN -* 










r- 




f^ 




O 


ir 


-^ 




o 


in 




CN 
















fv 


CC 


5 


o CO rv 1.- o in ■^ 


O CM 












v 




c> 






■^ 


CD 


in 


tT 


CO 


CD 


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■^ 




















c 






c^ 


CO iri ■*! 


CO CD 'T ■^ »- 










CN| 




w 








^ 








































•« 




































1 










tn 


1 


O) 






CM 




CD 


~i 


Ol 


in 


CO 


, 


Ol 


CM 


r^ 


f^ 


Ol 


n 


CO 


h- 


1 


o ■^ 


CO tn Tj 


CJ) in Ol in CO ! 


O) to CM oo 












00 




s 


5 






CO 


r 


o 


s 




CO 


3 


O 






Ol 


CO 


Ol 




CDinCNl(0CM01C0C0Tl-CN' 


CD CN CO 00 




<s 






c 




h- 




Ol 








r*. 


c 




CO 




r^ 


CM 


CO 


•V 


CO 


CN 


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COOO^O'J-00'- 


O) m 


CD 00 CM h- 




D) 


c 
o 












in 


CO 


CM 






CO 


o 


O) 






CO 


(J) 


h» 


CM 


CO 






CO 




ir 




in CO r^ -r- o o ^ 


cn 


CO* Cji TT o" 




C 




< 


CM 














3 

a 


CO 


CO 




CO 


CO 




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CN 












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CT 




cn CD CO 1- in T- 


00 IV 




T 


CN T- CO 




« 




1!;^ 


5 

t 




CO 


CM 


<3i 


00 


CM 

o 


c 


CO 


cn 


















1 




rO'-cO'-oicO'— cot-O) 
■^" CO* in cm" r>." -r o" o co' ■»-' 








i' 




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3 






a 




p: 


■^ 


CM 


CM 






CM 






























CM CM ♦- 




CM -r- 














E 
1 










CN 


















































































o 


t 


^ 




in 


(O 


CM 


r^ 




in 


CO 




. 


in 


CM 


O 


CM 




in 


1 


CS 


1 


Ol P^ 


r^cocoocoincoto: 


O 00 CN OO 




<Q 








to 






o 


CO 




CO 


1^ 


3 


^ 


o 


Ti 




o 




CO 




in 


CO 


c 






CN 


r^cDOcoco'a-TrcD 


00 O CO CN4 




■o 


5 






ti 




in 


n 


■>T 


r 


TT 


(71 


-^ 


h' 






(7) 


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c 


in 


CO 










CT 


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TfcO'-COO'^lvh- 




CO CD pv Ift 






C 

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o 1 




1^ 






in 


CO 


CD 


O) 




in 


CM 


o 


CO 




r» 


in 


















o r^ 


(O -- 


M 


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pv 


in CN •* 






3 
2 




h- 






CO 


CM 




in 




Ol 


r^ 


CN 


00 




CN 


















T 


OOCMCNiinr^r-^co 


CM 




CO 






CO 




u 








O 


5 


h» 




o 


o 


CD 


CO 


























TT CO CJ) O O CO CO 








oo 












r 




Ol 


00 


in 


■* 


CO 


CO 


■^ 


CM 






















OC 






(^ 


in ^ CO CN -q- CN T- 












•* 












■^ 








































CN 














































tf 


1 


CO 




Tf 


o 


CD 


CO 






CN 


CD 




~~^ 


oi 


CN 


3 


o 


in 


"T 


o 


1 


roco(MP»-^cooinoocoh-cocNiT- 


to 


















CO 


CM 


c\ 


CD 


CO 






00 


O 


00 


CO 


CO 


CD 


in 


oc 




in 






§ 3 


oinoioincMO)'- 


fv IV 




pv O 










< 




a 




CM 


Ol 


CO 


■V 


CD 


O 




(C 




r^ 


■V 


in 


h- 


o 


O 


a 




CO 


5 




cNcor^incN^oointDcniocN co 






o 






(71 




Tf 




o 


CO 






CN 




o 








CO 


in 




c^ 


in 


IT 


(C 






CO T- 


in CD »- 


ocMCMcotocDcncJ) tn 






T3 
N 




o 


■<: 




a 




a 


CO 


in 


in 


CO 




in 








r- 


CO 




r^ 


CM 




h. 






CJl (Jl CM CM CO Ol ^ 


(D O O CO <- 


pv rv 














IT 






r 


a 


CM 


u 




o 


r 






CD 






CC 


CO 


o 


o 








CN 0_ tO_ in CM_ CD CO N 


■cr rv (D in o 










Ol 




CM 


IT 


CD 


cn 


CO 


o 


^ 


^ 


CO 




T 




CO 






Cs 




TT 


c 








CM in" to" oo" CM co" -r- 


O C^ T- 


CO O Ol 










a 
















CM 


CM 


•V 


CM 


CM 
















a 
















CM CN ■<)■ CM CN *- 


T- r* 












<N 


















































































a 


1 


^ 


Ol 


03 


CO 


CO 


o 


in 


~i 


o 




CJl 


CO 


in 


CJl 


CM 


r^ 


s 


CD 


CM 


1 


CO CO *- 


r^tocoivcococj)00'^ 


3 


(O 






E 








to 




CM 


m 


F^ 


o 


h- 


in 


CO 


CM 


5 


CJl 


^ 


in 


in 


CM 


oc 


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E 3 



38 



Individual Returns 2004 



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) 



All 
returns 



Number of 

retums 



Joint retums of 
marned persons 



Number of 
retums 



Separate retums of 
married persons 



Number of 
returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



Adjusted gross income less deficit 

Salaries and wages 

Taxable Interest 

Tax-exempt interest 

Ordinary dividends '. 

Qualified 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 

Sates of property otiier than capital assets 

Taxable IRA distributions 

Pensions and annuities in AGI 

Rent and royalty: 

Net income 

Net loss 

Farm rental income less loss 

Partnerstiip and S Corporation net income less loss 

Estate and tnjst net income less loss 

Farm net income less loss 

Unemployment compensation , 

Social security benefits in AGI 

Ottier income less loss 

Total statutory adjustments 

IRA payments , 

Student loan interest deduction , 

Educator expenses deduction 

Tuition and fees deduction 

Health savings account deduction , 

Payments to a Keogh plan 

Deduction for self-employment tax 

Self-employed health insurance deduction 

Moving expenses adjustment 

Penalty on early withdrawl of savings 

Alimony paid 

ti/ledical savings account deduction 

Certain business expenses of reservist, performing artists, etc 

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 lax credits 

Child care credit , 

Credit for the elderly or disabled 

Child tax credit 

Education credit ,' 

Retirement savings contribution credit , 

Foreign tax credit 

Earned income credit used to offset Income 
tax before credits 

Minimum tax credit , 

General business credit 

Empowerment zone and renewal community employment credit... 

Nonconventional source fuel credit 

New Yorft liberty zone 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 



132.226.042 
112.369.812 
57.605.888 
4.416,851 
30,687.176 
24,549,867 
23.621,296 
439.608 

15.057,938 
5,194.140 

13,753.494 

11,513.428 

1,749,934 

6,913,846 

23,123,390 

5.707,840 

5,087.025 

626,772 

7,236,372 

542,718 

2.004,898 

9.094,911 

11.691.859 

5.891,560 

32,153,965 

3,330.763 

7,527,249 

3,402,468 

4,710.253 

90,857 

1,201,332 

15,920,203 

3,883,687 

1,096,436 

780,327 

574,001 

32,334 

105,135 

46,335,237 

9,530.675 

46.009,291 

38,110,298 

40,623,426 

185,261 

13,101.149 

84.016.753 

10.985.079 

102.737.959 

3,096,299 

41,694,252 

6,316,649 

107,914 

25,988,711 

7,180.884 

5.288.732 

4.700.259 

2.975,197 

274,596 

248,506 

27.845 

3.353 

685 

89.101,934 

89,101,934 

92,846,419 

120,970,534 

116,312,978 

10,996,504 

100,674.244 

24.452,350 



6,788,805,130 

4,921,806,344 

125,474,158 

52,031,763 

146,838,808 

110,500,411 

22,735,928 

7,262.338 

290,224.776 
43,007,488 

499,153,684 

25,492,046 

2,502,516 

101,672,181 

394,285,849 

70,691.049 

46.357,186 

3.053.804 

315,993,163 

14,000,605 

-13,239,205 

32,740,272 

110,462,387 

23.197,673 

98.046,679 

10,026,607 

4,398,734 

858,457 

10.589,279 

190,732 

19,295,952 

21,109,366 

18,457,063 

2,952,043 

209,833 

8,470,128 

66,602 

252.597 

998,238,457 

61,503,014 

362,608,853 

356,355,994 

165,564,388 

3,510,243 

85,457,878 

545,082,218 

15,850,401 

4,670,165,637 

13.029.239 

52.366,870 

3,337,984 

16,740 

32,300,455 

6,016,805 

1,011,506 

6,757,994 

767,524 

902,000 

635,391 

106.179 

12.861 

10,032 

831,975,834 

831,976,333 

874,009,720 

981,644,294 

731,734,362 

188,770,357 

221,371,474 

99,683,782 



51,975,649 
44,448,957 
32,712,224 
2,605,919 
18,043,040 
14,561,187 
14,949,705 
20,974 

8,793,542 
3,331,760 

8,133,800 
6,810,959 
1,285,669 
5,429,009 
13,129,381 

3,846,983 

3,411,418 

389,604 

5,136,773 

272,448 

1 ,578,584 

4,240,216 

7,640,173 

3,473,679 

18,263,956 

2,136,159 

3,971,510 

2,226,444 

2,679,843 

73,224 

948,471 

9,621,015 

2,611,936 

577,837 

435.690 

237,664 

25.871 

47.628 

27.604,020 

5,152,361 

27,551,123 

24,826,939 

25,371,666 

103,918 

6,963,472 

23,823,437 

5,825,330 

44,396,778 

2,382,651 

23,485.958 

3,988.926 

18.014 

16.698.025 

3.766.174 

2.634.309 

2.966.037 

219.382 

208.452 

173,097 

22.432 

2.201 

513 

39,485,293 

39,485,293 

41,208,622 

48,702,328 

46,707,482 

6.618.772 

36.759,708 

12,199.326 



4.501.739.478 
3.160,957.903 
81,049.602 
32.594.276 
94.987,527 
73,297,129 
16,287,631 
255,073 

207.676,320 
28.193,497 

373.720,757 

15.405,825 

1,987,466 

69,542.664 

258.600.802 

51.328.809 

31.376.478 

2.044.767 

259.921.371 

6.811.609 

-10.628.313 

15,946,812 

81,512,858 

16.014,080 

68.580.525 

7.369.016 

2.574.156 

584.623 

6.185,392 

169.016 

15.525,055 

15,266,888 

14,559,463 

1,909,630 

123,115 

3.425.257 

55,844 

111,441 

698,017,575 

32,535,689 

267,708,333 

257,303,585 

122.381.122 

2.158.841 

46,769,229 

230,608,817 

9,569,679 

3,204,355,055 

10,226,845 

36,940,758 

2,041.839 

2.368 

24.291.277 

3.546.260 

612.342 

4.769.430 

66.750 

739.861 

488.967 

73.481 

10.056 

7.902 

592.808.580 

592,808,673 

623,354,299 

675.338.323 

484.678.679 

143.404,934 

111.588,396 

70,547.734 



2.453,292 

2,070.806 

862.360 

59.317 

391,558 

307,303 

486,946 

8,767 

262,133 
101,947 

181,394 

160.095 

28.297 

83,118 

318.326 

94.013 

57.011 

4.951 

144.294 

7.395 

24.751 
150.571 
167.752 

92.377 
417.681 

35.048 



36 

14.209 

271.140 

53.963 

25.187 

18.254 

26.854 

40 

5.266 

1.157.982 

180,994 

1,140,492 

810,784 

874,326 

3,019 

284.538 

1,210,744 

80,119 

2,141,432 

111,563 

499,717 

28,770 

360,181 

73.506 
81.359 



2.841 

1.550 

151 

"12 

••8 

2,043,973 

2,043,973 

2,115,895 

2,195.984 

2.084.972 

175.675 

1.453.720 

830.574 



114.656.473 

78,141.876 

3.130.673 

1.345,462 

3,656,519 

2,739,485 

433,156 

189,079 

5,509,527 
1,088,507 

16,125,689 

186.705 

116,203 

1,077,870 

5.570.099 

1,497,050 

699,554 

14,361 

7.726.756 

647.747 

-377,803 

570,857 

1 ,385,662 

350,174 

1,588,364 

84,839 



40 

221.199 

390,642 

293,866 

38,245 

8,034 

470,431 

81 

16,384 

19,294,334 

1,010.677 

6.783.153 

6.779,717 

3.728.163 

32.570 

2.008.638 

5.819.093 

77.951 

88.132.234 

407.816 

868.069 

14.789 



392.247 



13.130 
383.569 



18.834 

19.781 

1.571 

"2 

"61 

17.084.690 

17,084,690 

17,999.560 

18.999.278 

11,246.092 

5.119.715 

2.388.572 

2.597.081 



Footnotes at end of table. 



Basic Tables 2004 



39 



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 tliousands of dollais) 



Returns of heads 
of fiouseholds 



Number of 
returns 



Returns of 
surviving spouses 



Number of 
returns 



Retums of 
single persons 



Number of 
retums 



(7) 



(8) 



(9) 



(10) 



Adjusted gross incon^e less deficit 

Salaries and wages 

Taxable interest 

Tax-exempt interest 

Ordinary dividends 

Qualified 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 oltier than capital assets 

Taxable IRA distributions 

Pensions and annuities in AGI 

Rent and royalty: 

Net income 

Net loss 

Farm rental income (ess loss 

Partnership and S Corporation net income less loss 

Estate and Injst net income less loss 

Farm net income less loss 

Unemployment compensation 

Social secunty benefits in AGI 

Other income less loss 

Total statutory adjustments 

IRA payments 

Student loan interest deduction 

Educator expenses deduction 

Tuition and fees deduction 

Health savings account deduction 

Payments to a Keogh plan 

Deduction for self-employment tax , 

Self-employed health insurance deduction 

fiioving expenses adjustment 

Penalty on eariy withdrawl of savings : 

Alimony paid , , 

Medical savings account deduction 

Certain business expenses of reservist, performing artists, etc 

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 

Retirement savings contribution credit , 

Foreign tax credit 

Earned income credit used to offset income 
tax before credits 

Minimum tax credit 

General business credit 

EmptDwerment zone and renewal community employment credit.. 

Nonconventional source fuel credit 

New Yory liberty zone credit. 

Income tax after credits 

Total incxjme tax 

Total tax liability. 

Total tax payments 

Income tax withheld 

Estimated tax payments 

Overpayment refunded 

Tax due at time of filing 



19.647.748 

18.262.658 

3.488.180 

.103.380 

1.241.705 

879.857 

2.146.670 

189.443 

1.875.747 
446.408 

510.473 

471.422 

59,031 

417.303 

1.510,061 

245,032 

351,741 

10.736 

280.385 

14.705 

47.424 

1.615.449 

318.908 

497.761 

3.562.082 

213,531 

704,698 

312,715 

648,735 

343 

29,001 

1,835,179 

184,553 

77,148 

56,911 

80.047 

•398 

•7.979 

4.248.708 

851.774 

4.218.234 

3.555.413 

3.594.626 

••30.267 

1,614.927 

15.245.110 

372.235 

13.351.825 

239.842 

10.426.533 

2,154.299 

•4.001 

8.012.255 

889.733 

1.460,778 

127.717 

1.466.576 

12.561 

2.299 

"305 



6.879.852 

6.879.852 

7.133.139 

17.823,534 

17.624.236 

325.238 

18.365.064 

1.060.452 



567.794.802 
500.673.652 
2.813.358 
817.113 
2.956.782 
2.111.039 
1.704.649 
3.082.418 

21.708.168 
3.524.360 

11.717.833 

969.995 

-19,286 

3,827.111 

16,009.543 

2.149.575 

3.600,969 

54.931 

8.495.341 

476.703 

-213,041 

5.569.224 

2.145.382 

-245.535 

6.409.087 

356.151 

364.136 

73.899 

1.461.808 

822 

464,022 

1.520.086 

650,197 

157.753 

16.040 

1.232.299 

•682 

•19,630 

71,236.664 

3.383.407 

20,528.891 

29.211.265 

8.962,048 

••420.254 

9.439.356 

108.901.382 

460.614 

276.681.672 

607.367 

9.986.606 

1.211.751 

•445 

6.853.800 

704.219 

230.238 

306.690 

548.511 

12.892 

9,626 

"3.538 



32.979.526 
32.979.539 
34.791.772 
61.161.822 
55.102.035 

4.505.905 
58.755.253 

3.684.668 



82,188 
63,780 
47,719 
2.846 
24,913 
24.813 
19,177 



5,717 
1.861 

8.644 

9.291 

321 

7.674 

23.841 

4.514 
2,918 
8 
1.501 
1.060 
2.474 
1.926 

12.141 
3.475 

14,461 

50 

5,017 

3,261 

669 
5,823 
1.033 



21.958 
2.343 
21.956 
19.606 
21.805 

4.602 
59.802 

8.021 

61.949 

438 

41.554 

8.210 

27,698 
7,023 



8,932 
451 
389 



43,652 
43.652 
46.110 
75.972 
74.610 

3.308 
70.559 

9.459 



3.764.512 
2,234.999 
68.913 
28.677 
129.136 
95.345 
17,591 



177,394 
30.521 

265.282 

20.289 

-7.263 

124.016 

455,236 

46.793 

37.597 

7 

262.769 

75.242 

-19.294 

3.128 

74,666 

17.949 

51.829 

149 

3.619 



19,025 
9.994 
8,797 



540,067 

21,341 

183,710 

218,804 

89,740 

44,004 

579,676 

7,620 

2,142,384 

2,938 

51.819 

4,264 

27,041 
3,564 



3,313 

7,266 

544 

•(Z) 

334,820 
334,820 
352,694 
507,603 
322,447 
134.537 
217,135 
35,726 



(11) 



(12) 



58,067,165 

47,523,710 

20,495,405 

1,645,388 

10,985,962 

8,776,707 

6.018,799 

220,423 

4.120.800 
1.312.165 

4.919.182 
4.061.661 
376,617 
2.976,742 
8,141,781 

1,617,297 

1.263,936 

221,473 

1,673,419 

247,111 

351,665 

3,086,749 

3,552,885 

1,624,258 

9,895,794 

945,976 

2,846,024 

812,416 

1,378.414 

17.254 

206.983 

4,187.046 

1 ,032,203 

416,263 

269,463 

229,435 

•6,026 

•44,262 

13.302,569 

3,343,201 

13,077,484 

8,897,555 

10,761,001 

48,058 

4,233,611 

43,677,660 

4,699,374 

42,783,974 

361,785 

7,240,490 

136,443 

•85,899 

890,552 

2,518,954 

1,120.140 

1.521.925 

1 .280.307 

50.292 

71.171 

4.958 

1.137 

164 

40.649.164 

40.649.164 

42.342.653 

52,172.716 

49.821.678 

3.873.510 

44.025.192 

10,352,540 



1,600,849.865 

1,179,797,914 

38,411,612 

17,246,245 

45,108,844 

32,257,413 

4,292,901 

3,735,769 

55,153,367 
10,170,604 

97,324,123 

8,909,232 

425,396 

27,100,519 

113,650,170 

15.668,821 

10,642,590 

939,738 

39,586,926 

5,990,303 

-2,000,754 

10,650,250 

25,343,619 

7,061,005 

21,416,874 

2,218,453 

1,456,823 

188.112 

2,931,838 

20,854 

3,066,651 

3,921,755 

2,944,740 

846,416 

60,639 

3,342,140 

•9.996 

•103.142 

209.149.816 

24.551.901 

67.404.765 

62.842,623 

30.403.314 

698.579 

27.196,650 

199,173,249 

5,744,536 

1,098,854,291 

1.784,273 

4,519,618 

65,342 

•15.927 

736.088 

1.762.741 

155,796 

1,292,477 

148,951 

123.147 

116,473 

26,588 

2,803 

2,069 

188,768,217 

188,768,410 

197,511,396 

225.637,269 

180,386,109 

35.605,266 

48.422,118 

22,818,573 



• Estimate should be used with caution due to the small number of sample retums on which it ii 
•* Data combined to prevent disclosure of information for specific taxpayers. 
( Z ) Less than $500 

NOTE: Detail mav not add to totals because of roundino. 



40 



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c 

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Z 



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Basic Tables 2004 



41 













m 


(D 


CM 


CO 


5 


s 


CM 


cn 


5 


o 


CO 


o 


CM 


oo 




o 


s 


in 




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s 




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r^ 


cn 




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OO 


CO 


in 


CO 




m 


o 








c 






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0^ 








5 


CM 


CO 






r* 


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r\j 


•» 


o> 






r^ 


O 


CD 


(D 




CO 


CM 


f^ 




3 


tji 


o 


r^ 




CO 


w 




D 




^ 


<0 


in 


^ 


£ 


r^ 


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O 


CO 


CC 


CJ> 


In 


CO 


cn 




^ 


m 


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■* 


Ol 






CM 


CO 


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CD 




CM 


■<r 


f». 




in 


r, 




CO 


(O 


v 




O 






5 






s 


a> 


to 




cn 


CO 


cd' 


00* 


in 


CO 


co" 


s 


co" 


co' 


cm' 


to' 


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CM 


00 






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o 


r- 


T 


CM 








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w> 




c 


E 






r< 






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CO 


s 


CO 


in 


in 


o 


in 


in 


in 


^ 


CD 


a 


in 


CN 


CD 


m 




I-- 




5 




o 




CO 




^ 


CO 


re 


n; 


< 






f> 








^ 


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1^ 






h- 






00 


CO 


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o 


ri 


to 




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^ 


r^ 




CM 


5 


n 


V 




CO 




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en 










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o 


CO 


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CO 


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CO 


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S 




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3 

O 


c 
re 




























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CO 


m 


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in 


CO 


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§ 
























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in 




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CO 


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CO 


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m 




cn 


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CD 




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3 


00 










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in 






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tn 




nj 








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r- 




r 


s 


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CO 


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s 




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cn 




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to 


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CO 


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s 


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n 


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CN 


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o; 


o 




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s 








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in 


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in 


cn 






to 


to 


CO 


n 


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cT 


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CO 




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CO 


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tr 




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n 


CC 


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n 


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CO 
















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** 


































11 


































































































































































u ^ 


















































































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ro 


CO 


r,^ 


00 


o 




o 


CM 


5 


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^ 


in 


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m 


h- 


CJ) 


00 


^ 


CO 


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cn 


h- 




to 


cn 


a 


r^ 


^ 


^ 


o 


CM 


o 


cn 


CM 


^ 


5 










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o 


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CM 




cn 


CO 








r»- 


CO 


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cn 






CO 


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r- 




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o 


cn 




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a 


in 


3 


CO 




4 




o 


E 




CM 




o 


o 


O 




CO 


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CO 


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■* 


CD 


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cn 




CO 


m 








n 




m 




CO 


o 




CO 




o 




T 




CO 


4 




E 


D 


CM 


oo 


CC 


3 


o 


O 


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CO 




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00 


03 






CO 


CO 












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h- 


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h- 


c 


3 


in 


CM 


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eg 


in 




CO 


CD 


CM 


cm' 




« 




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ir 


in 


T] 


c 




CM 




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45 



S E 



CO CSi ^ 

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(N Ol to 

CO ^" ^* 

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■<T CO m 



Oy O) o o^ o> 
CO oj 03 (o in 
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in (N O) CNj 



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CO r>v (D »- 

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in 


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CO CM CO CO 



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46 



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in 
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m 


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to O) CD 



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CO '- »- 00 CO 

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o co" to' h-" od 

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s" t s s s 



in oi *- 



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1 1 



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in to 

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to CM 



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to 1- CO 
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to CO -^ in 



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49 



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m to If) o CM 
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in (O CO o 

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Basic Tables 2004 



51 

















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f 


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to 


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pg cor^cMCMcocotnl 






3 






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g 


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s 


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2 


n 


c 


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c 




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o 


in 


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o 




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8 


8 


c 


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g 


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3 


c 


c 


w 


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in 


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o 


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o 


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re 










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in 






CM 


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r 


a 


r«. 




CM 








CM 


tr 




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in 






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CM 


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3. 


in 






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3 


z 


w 


V4 


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M 


(/] 


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w 


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M 


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M 


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M 


M 


M 


M 


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M 


tA 


to 


w 


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M 


w 


o 

z 


1 



Basic Tables 2004 



55 



■D 
0) 
3 
C 

'^ 
C 

o 
o 









c 






ro 








r- 


lO 


in o 


0> CJl -V CO •- 


ID O 


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o 


< 


3 


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» 


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CO O) 


in en o 




in 


CM CM CM in CO * 








3 




m 


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(D in hv r^ ^ 


r^ r^ 


CM y- 


OJ 


o 


C7> (D 


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s 


CD ^ 


*- in 


CM CM ^ 


CO 


(O 


O) r^ CM T 


- CO p 




^ 




§ 


d 


c\i 


d oi ed f^ 


d en d d ^ 


■^ CM 


cvi CM 


CM 


CM 


d d 


6 


CM 


d d 


d o> 


d ■^ r-^ 


r*.i 


^ 


■V c>i CM CM d d 1 




If) 


c 




















































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< 




















































IS 
5. 

o 
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4) 
113 










































































































y 


"o 






















































nj 


Z. « 




1^ 


eg 


S 5 !? s 


00 o CO r- in 


r- CO 


s s 


CO 


CO 


n o 


1 "* 


CO 


CO o 


■»»■ f. 


O) CM »- 


in 


tn 




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3 CM <0 1 




0) 




S E 




a» 


m 


K- CO p »^ r^ 




h- 


■^ 


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o 


r^ 


-- o 


f^ OO 


in (O 1^ 


n 


eq 


CM ^r- in i/i s. h- 1 




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CO 




■5 3 

i £ 


d 


uri 


ih in in iri 


m d ■v ^t Osi 


d (N 


*" ■^ 


"" 


T- 


d d 


'■' 


d 


d d 


r- d 


lb to -^ 


V 


CM 


d PM *-^ T 


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z 






















































c 




to 


to 


(31 <7) (D 1- 


f: S § S 5 


w- fs- 


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CO 


1^ 


ffi 3 


' s 


CO 


CO p^ 


r^ CD 


5 S 8 


1^ 




in o) o T. 


t ^ 


r CD 






3 




o> 


CO 


r~ r- m -^ 


■* CM 


■* O) 


<♦ 


CO 


ID 


o> 1^ 


-* in 


CO 


"t 


V CM n * CO (>{ 1 






1 


d 


■«r 


CD O) in d 


d d o> d d 


d d 


r^ d 


d 




d ■^ 






CM d 


d -^ 


d CM T^ 


d 


d 


d d p^ d <- eo 1 










CM 


»- <- CM *- 


CM CM 1- »- ■r- 


CM '- 


CM PM 


(O 


-a- 






CD 


CM CM 


CO CM 


CO CM CM 






(M T 


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II 


< 




















































™ i 










































































































a S 






















































(0 tf> 






















































O ^ 


O 


























































« 


(O 


•V ■» in CO 


S S S S 3 


CO to 


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fO 


o 


en CO 

oq in 


1 CM 


r- 


in o 


T- o 


& S p 


00 


CO 


in (O 00 N. r- CO 






S E 




PI 


■v 


h. r* lo h- 


h- ■^ 


r-- en 


■* 


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in 


r\i 


CM in 


CM -- 


S 


m 


h- "^ r^ O) en p^ 






1 S 


tN 


C4 


1^ 


d d d d 


CM CM d d d 


d d 


d d 


CM 




d CM 


pg 


1^ 


CO d 


^' d 


c6 r6 di 


d 


d 


io iti \n txi 1^ <o 










CM 




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*" 


*" 




■^ 




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z 
























































c 




in 


CJ) 


O (71 O) CO 


in »- »- r^ CD 


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r^ CO 


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CO o 


CO 




in r^ 


d (3) 


to r- O) 


S 


OO 


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f in r- o oi 








D 


1 




-^ 


cj> in o) r^ 


■■- *- 00 ■<»■ CD 


■^ in 


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in 


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to o o 


OD 


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O 

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r^ m 


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d 


r^" 


d d 


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•^ 


d h-^ 


d d 


d ^ d 


d 


d 


p* in iri d r 


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2 


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2 » 




o> 


in 


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in »- in 00 *- 


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T 


f r- 


ID 


o 


in -IT 

O) d) 

C3) 1-^ 


CO CO 


9.52 
8.44 
5.96 


CO 


CM 


CO (O O O) If h- 




g 




t Q) 


oT 


CM 


CC 

cvi 


CM m r^ CO 
eo t^ ID to 


o in (3) t- r^ 
h- d V in CO 


00 CM 




■^ 


^ 
t 


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CM '^ 


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in 


CD m 

■^ d 


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d 


CO 

d 


oo CM CM ■«■ pg n 
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CM 


C3) CM 

























9 




3 2: 

z 




















































Q. 
O 

1 
















































































































^ 




«n 


CO 


CNj CO CD »- 


r- CO CO CO c3) 


^ s 


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Basic Tables 2004 



59 



X) 



a E 

3 S 
3 -6 



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■•- CM *- 



kn ro tn kn CO »- 



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1- CM in 



60 



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61 







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CO O) CO CO 



CN ■>- •- 



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in in ^ f- o 
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in o) CO CM »- 

CO CO P^ r*-; r^ 

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to ^ ^ 



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in «- 

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s s 



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CD in CTl 



c 


r 


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n 


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s 


CO 


CM 


cn 


£ 


CO 


in 

00 


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CO 


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ff 


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s 


CM 


1 


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cn 


a 


CO 

o> 


S 


s 


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1^ 


in 
p 


CN 

to 


to 

00 


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m 


g 














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in 


oi 


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g 


CO 


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to 


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CM 


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n 


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CO 


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CO 


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CN 


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CO 


CO 


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CN 


to 


CN 


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3 




CO 


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CO 


in 


CO 


r>- 


n 


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CN 






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2 


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CO 


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in 


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t 




















































































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1 


1 


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1 


1 


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2 


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3 




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to 


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c 

3 








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1 



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Basic Tables 2004 



67 



» 

3 
C 

C 

o 
o 



O) eg o »- (*) 

U^ (O fM CM 00 



<0 •- to 00 



(O *- CNi rt 



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to m CO 



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in (O 1- 



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f^ ■<- CM m ■>- 

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68 



Individual Returns 2004 



■fl- OsrOOO CDODOJI^fM CDOCncDO 

{N ■**-»-'^ O'-OTf^OO '■TCNfOOOOl 

C4 ^ ir o in (N en in CD cD_ o> r^. ro ■v. O) 

r^ ^^" ci '«■' o m" CO en" <o t- t- en" od n O) 

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o f-rg'Vi^ incDf^QOcj) oOTcDer)t^_ 

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CO C31 CD CJ> O (O (D (31 (O CO 

CO in T-' o> ^-' 5" ai CN fo' o 

cooooitocM oicoroeor^ 

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r-' r^ *-* «-■ C«J '-" CM* «-* <d' T-' 



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CM^CDCN(DCJ)C01D(MU> 
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300.00 
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$200,000 under $ 
$500,000 under $ 
$1,000,000 under 
$1,500,000 under 
$2,000,000 under 
$5,000,000 under 
$10,000,000 orm 
ixable returns, to 






i 




T- CM 
»- tA « 


C^ CO CO ■^ -fl 
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$100,000 under S 
$200,000 under S 
$500,000 under $ 
$1,000,000 under 
$1,500,000 under 
$2,000,000 under 
$5,000,000 under 
$10,000,000 orm. 
ixable returns, toi 
intaxable returns 










o a> "D -c 


■O TJ TJ TJ -D 


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(0 






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■^ 13 "D "U T3 


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C C C C C 


c c c c c 








c c c: c c 


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D D D D D 


D D D D Z 










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3 3 3 3 3 


3 3 3 3 3 












E 












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d d d d o 


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CM CM CO CO ■13 

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t 10 in (O h- 

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c in 1- f- 

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tA *A (A tA tA 


Tf in in to K 

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Basic Tables 2004 



71 



N 

w 

(/T 
E 



X 

ra 

■D 
C 
(0 

(fl" 
c 
o 

a 

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a 

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LU 

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fol 

3 .2. i. 
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(O rsi CM o — 

n ■* <£! a> ^. 

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CO otnrfico OJtMr^Csi*- fMOOopift »-i-^inr-o>a>uJf^r- 

(M -^T (£> o ^. o> oi en '-^ to 00 ^_ s- fco o oo ^ r^ t^ r- r- 6j ^ m f*. 

uf ^' (N( V t/i (O eo' o* o* cm" n" (^" • 



»9 



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3 i^fsjScM r^d**^T-«o djoi^f»-(o a)cD»-ria)cboCT)r)o 
csi CT> r* (N o Oi (D (O o. in ■•- M rj «) iS ^_ •-_ r-- o co_ in =0 to 



CM ^ ro (o oo o en 



SQrta>fM noicotnu) rtf^ootDCDcoeo- 
— — (ih-eo ooaJOfMO) inoocg 



h-OJtncoo) «oo*noiin ocNr«-oi(ooor>r^r^r> 



CO m ^ 
tO Oi ^- 


i 


in 


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S S V S 


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in 
CO 


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in fn CT> in o 

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CD (O »- 

^ ^ « 


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cn 


^ 


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SS'^- 




*- 




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ff) ^ Tf ^ ( 



■ O CO (D CM to <VJ • 
.josr^m ~ — — - 
) rt 03 ^ r^ 



i-nioco ocncor^co aiood(na> <£> a cn 
■^" •-' lO ID 



OCOtDOOCDtDrtom 

(\ O *- rw V, ^ o (D « »- 

Sh.' ^" f^' t^' C7>' ai ■<t v" f«-" 
n o <a CM cn f^ •- 



rtocor«-eo CMOrMntncot*.T-o' 
_.._ .,.)inin(D (iOlm^-^- cocMh-oir^o^rtnt 
i '- \n ^T oO'-tnmtD ocnr-mi- oo<Mr».CMC0on^t 



m'-co* i-CMtO'-r^ cocooomf^ 
^, f^. '", *! '^. ^, f\ ^, ^, o_ eb ^. f^. >n 
^' cm" V in" r— " o> ^ IN cm' V tn u 



rN-scMCDtni/^nto 
ftDtor^aOPlcocpto 
1 ■*_ (O CO cn ^_ in n oo^ 
■ ri o in 



r (7> (D CM c. . . _ 

1 to as CM in cn O) v_ ^_ 

• CO -r^ V fo 03 iri cm' 



to TT C) ^_ CM CD r 

.' cm' co' •-' cd' 



) CO rt « 
t r^ to tn 
r <Ji r^tft 
i r^ IS." cm' 



-oicnfMin cncMOfMCMtomcncM^ 

_._ jcn^mcn ^-N-tn^i- r^^mfMoscnmcMmtn 

cot-oco vOTtocDO) mcMtoinoi in<D(Da)naoos0)fM 



CM (N cn CM »- 



to r^oo)tD oiin^»-in to'g-noocn oor^u^N-copcnocMn 
•n omcno cncnr-^cn r-cjiiotNoo CMCDinooCT)OtncneMrt 
o rococo oso»-CMeo ooencMcnrM fn«-cD^'-cninci^o> 



en ^ m (D oi 
_ _ - ^ »- oo in CO 

CDcoo>T- or-eoi^m 



CO O CM O CO 
■«J 00 O O) CM 

in oo CM o 



CMl-tD^-^»-^moo 



tCDtpmtp (ncD«-too ^9 -^ -^ a> to ■^c 
(O •-^»-CMcocn(0(ncO'^i-(oot 



- (M to (D o r 



«- <- CM 



mmcNCM cntoeomcM r-'-«-om toocoinco^r-cDoor'- 
aar^-coo (NOco^^«- ^^cococm iC'-(ooiVT-(nao«^ 
rs. ^_ ■c o> CM_ Tj_ in cj)_ <o_ ■^_ cn ■>» o <o_ <d cd o o in ^r o oo cm_^ w^ 
o cn" ^»' cm' m" to" cn" V fo" ^" n-' V en" o" •-* co ^ r»- m cn* co n cm* t-* 
O'-Oicn oir-eoco(0 N-or«-0)m oeotDfn»-CM eoo 
— .*._- .— — «_ jjj^ 

«" cm" 



o »- CM to m 



■ oioio oooooco cnojT- 
T-' 1-" »-" CNJ tn 



0) tOh--^-^ 101CDCD' 

o tO'-cnoo inmococ _-._ 

CM OJCD'-O 0"*OCMtD t7)f^OOO^ 



) — O) CO m r- p^ < 



) T- CO o cn 

- r^ eo *T CM 

r CD_ fs. ^ tn 

J cn CO cn ■» ^" ^' ^' *T cm' 



. _)0p-i-cncMfMmQ 
-OTcniniO'-cD^ioin 
-_ o_ ^_ cn N._ cm o) ci CM a> 
i' T-" in to* •-' o V in cm" ai 
"Tn^'-cnO'-cD^r- 
.ocnvi^-tninmo^ 



ss- 



o cDCMr«-^ ^.CJ)»-0'- -_- _. _-. 
CM CMCM"-^ r^cDinocn oiin-~cMco 



Sin^-eoin T-cocnoocor-TrcoAOQ 
CMr^in»- p^cnh-omm'- o^ 
o^oiCT)mcncMOcn in at 



CQ C 

O £ 



II 

E CD 



I I 









in^mcj) ojr^oocM*- ocM^otp toint-r^^otn^-ooo 
CD»-cnoo oitnoJcncM o^^^-cc cnr^o>r«-(J)^n^^<D 
w- ID ^ (o CD as <n ID o (O 00 cn cm r^ o (£> cm oo_ o ^^ cm -- tn to 
cn CD CO cm' 
■* a> o o 



N. (S o in GO 

3r^ r». (D ID 
m to oo r*. 



•-corycp »-Qr«^gtcot5»-tT»r^in 

ocTimo oincncM'-inoinoir* 

CO cn tn o f*. *-_ ^_ T- 1- f- CO CM cn » 

cm" V to V cm" cm" r-' cn CM eo' T-" T^ 



a» o m oo cn c 



ICD cn CD ^ 
o in m f^ 

J K "« Ol 00 



CD • 



CM 00 CT» cn r^ r- I 



[■ 00 tn h- o cn 
in to -^ T cn CT) *-' ai eo' o" cn" f*-" ■«" *-* to 
inr*.0)CMO eotD»-vrMtM 
»-«-»-inco comcM 
*-' T-' r^ cn ^' ui y-' 



ID S 

a"" 



cn r^ in cn 

tn cn o> CO 

(D oi O (O 

(D CM CM »- 

CM (o 1- to 



in t 



- eo o 



cn ' 



- o O CO OO V CD * 



O C>J h- to CO f CM 



CM CM CM CD O cn CD CD 

^ CM V tn o CO r*. (J) to a> o o> r* oo cn in* ■«■" oi to cj» 
^CM*-CMtO tO^OOO)"- tncDf^mT-f«-tir»-oiD 
o in oo -^r in cp_ in oi t- in cn cn o ^^ eo cq co cn r\ in 

cm' cm' cm' co' to* CO* co' CO* cm" cd' N." V (O CM* •-* co' cm" <£i" CO* o> 



r^-tom tn»-r^otn vtpo^^ cooo>cMr«-ooo{Oio^ 
iT-cocq pfOCMtpoi h.in--ocM fOtDmcncMcocooincn 
) 00 o to o r-_ cD_ o in h- a\ m eo_ <n i-- cn p (O ^_ to ;d_ t-_ tn e^i 

» V CM 

H to 

a' 



tn^j-com oorM^-r-co 
r>-tncMtn ooomocM 
^COf^Ol ■•-ntooooD 



o CN ->- o cn c 



- oo CM cn o o c 



- m (D CO t 



oo cDcnotJi cDcocnocM in« 

CO inoi'-T- h»oi»-tDcn ^t-' 

CO cocdt-k cn^oioiT-^ 

Sep co' cd' id" >-' m' ^' ■r-* to' 

inoo-^cp O^QOicM 

lo »-mcMoo in*-in»-co 



. ^ r^ r«- CO »- 00 CM < 



— ■- CM CO CO ' 



cD-^CMoocn ^-OQCMcnOleoeptD^«. 

T-citncDCM O'^inO'^'^CMcntDffi 

■w v_ tn in to CO ^ »-_ IV. in in -v eo_ co_ »-__ 

V ^ ^' V O '»' to' oo' co' cm' CD "f to V T-' 

'- CM to •- T- lA ^ 



h-mco»- mcMrvoocD mocDfflCM KCD^mh-inoi'-Q 

•-oocn eooo»-rvO ^TOTcoeo*- (Otn^OTeov^^-- 

r- CO — r»-_ cD_ in m ^ ^ ^ cd oo co_ cm •- eo cm •-_ to tN_ r^_ cm r«._ co 

co" co' CM in cn ^' oo' co' cn co' •-' in o tn cn ro in ^' tn tn 

c3)CMcoiip toa)r«-^m tocotDOu»- h-cMoocncom 

■•-■vrvOCM*- ___.^ -. ^ 



itn tnotnmtn cM'-tn 



' 2" S" 

Ot to 
in ' " 



cncnr^CM totO'-cocM oocMincoto vf^cDOOiOooinooi 
tD'-mcn cntncMCMi^ •-i^'-r^o r^r-t^r^iOy-r^tont^ 
tDinmcD oino>»-i- CMf^CM-^h- ocMCDeoeocooOOtor* 



CMCM'-CM tncoinm^ 



1 to CM <■ 

) in CD cn 



CD eo_ CO CO oO o 
iri ^' '-' oo' o ai o I--' Q Q 

- inO"^h-'*tO<DCO« 

" - mh-'-toPno 
•-" ^" co" tN T^ 



CM CM CM CO in 



oo CO o oi oo 



.. -. ^-ooomp toeo(M'<j- 

w->ru/uf 'ii'-i-niM^ OV»~fMin (OOOCM 

ootoo torocntno •-•-- "— -«.«_-« 



r in m S ■ 

_ J> CO o tn <..... _ 

to' o 00 m" CD o r»- o CM 

T-i-*-cM fNcncMcnin 



tntjtjcMr-.tnfCJtntn 
00 in »- co_ CO in CM co o_ o 
i Tf" in* r^" to f iri r-' ^' O) co ^" ^^ 
)^eooocM»-co»-to te^ 



tn r- ^ ^ ^ tDOtoin-- at 



- - .._. _. , . „- -i-tOOOCO*- 

OlOlCOrv. IDCMCMCMO intDP«-h-0) tJ>tDtJ)CMCM0O(ninCMT- 

intDCMco omtooo '-cnomeo cor-ocMCMomcMtnte 



a> ^ CD t 
in to p«- r 



CMtoooco oo)Oih~m inmcoco** mo'-cococo' 
— incM (Dtotooeo eo*fcocoi«- oor^to 

»- T- CO -» CO T- 



- r- o 
to o 

o m 



o CNcnco'V tncocDi-cn f^cNco-rio mcoocn'-cocoo^m 

to aocno»- --cnp^fMcn oi-oocncd cMini^cMcncocNicocMtn 

o> •-_ CM_ o_ o_ •-_ m to_ CO •- in ^ t^ co •-_ p oo O) rv_ n f^, o_ ^ tn — 

cn iri to to ai •- iti <n o eo cm' o cm o' ai co to ai eo cri V ' 

h- '-T-cM'* r-oooocM-- coinincMto tococo 
r4 T-»-^T-T-'>j-(oeocM 



o 2 



N 



cMcooico pcocomtn T-'-covh- 

toCMcoco coinpeocn CMooooor^ 

^ co_ 03 oi m — _ »-_ « in p in p_ oo_ »-_ 

CO iri V co" »- to" T- cm" oo" h* iri to" cm" '-" 

i-inin»- cocjito^oj cMcoor^in 

•- ^ ^ -^ ^ 1- ^(MCMtn^- 



r^tDOOCM^CTlcnwtO 
cDinpT-mvcOT-rjco 
(Or-cDP*-KCMor— nto 
to" CM* f«-" cm" »-" p' o" to' 
T- o) eo cn CM n 
CO m •- 



) o to 5 ^ 
in to 



CM^inco tnooina>tn cooin^ 
(jiCNtncD oocncMOCM cDcnto^ 
oocom r^tDcn^oi r».w«-co 
to' p' o' tv-' cm' to to' p' cm" (o' tN to cm' 

T-i-cMto^^inm^r^inoo, _ 
■^ CM to 



■* to oo f- 


o 
to 


to 
o 


r- tn 00 in 
to r^ CM (o 
■V CN CO ♦- 


5 in r- to 


'^ 


CM 


3i!: 



- o o 

p p p 

OOP 



O P P P P 

o o p p p 
o_ p_ o_ p_ o_ 
iri o' iri p' in 

CM to CO ^ ^ 
tA *A *A tA iA 



i: o -D c c c: c I 




I <J] (0 Q> 

I-DT3 -b-D-o-oTs ■b'b'b'b-b 



CC CCCCC 333 



■C33 33333 33333 



(1*^00 

^ o o p 
-o ° o iri 



O P o o o 
00000 
00000 
o' iri o" iri o' 
CM CM tn cn ^ 



00000 
00000 
00000 



000 
000 
000 



P P P P P 
p o p p P 

P O P P Q- 

§0* o" o* o 
0000 




'.mo inomoin omomo 

' -CM t^'^co^^ mmtDr-T- 

) tD {D(I>0<1>0 m <i} Qi <l> <D 

._ _____ ^^___ 



CMCMtncn^ W'lninij 

<AtAtA(A<A tA(AM« 



T-CMLfiT-T-cMin*- n • 




'D y* tft y* 4Aty»tf>w 



5^ in in to r 
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, C C C C O 
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8 §88 8 

p tn p o Q- 

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72 



Individual Returns 2004 



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■ CM to CO 

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t^ m O) -r- CM^-^CO^-cnr-OltDCM 

coincj) m'Ttoco<7)incoKO)>n 

c3)_ o_ o ■»? en ■^_ T- OD CM o cm o_ o 

m fTi fTY fr\ m r*s i/*i •♦ *— \ -^ k^ #^rt jvk 



ror^ h-cMi^oco cocotncTieji csicooiO'^OT-r^oofO 
■T-cD <3ic3i'-h-co h-oinooco cocDi-incM^*- 000 

»-T-C0l/)C0C00)0)0)a)C7)OtDr«-CM GOU> 



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r- CO CM 

CD r-' CO CO 


CO -^ 1- CM 

■<- to cn CM ■<- 
1- r- r^ CO 


in ^ in CO Tf 
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to -^ r- CO 


coocntOT-cO'-cooo) 
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incDenTin^coinooh- 


1- ■^ 


^ CM in r^ in 
r^ cs< r- ■■- 
T- CO i~ C7) 


1^ CO r- CM 
CM CO CO CO in 
1- in en r- h- 


^'TcO'»-f^oocooo»n 
incoco-^r^cotocomto 

CMtOTj-uSoO-'tOtO^CO 




T- csi CO in CD 


CO cj) h- 
^ CO 1^ 


t-cgcooo^-inin^i/>co 

COcOtOCM'-'^tNinoO 



O co-^r-O '-CMtMcoco 

a> incocooo tJicotoOT- 

cM Tj co_ en co_^ T- o in OJ CO 

CO o to* »- ^ in -o-* T- cd' in 

1^ »-'^C3)'^ OOC005*-0 

m_ CO P»- ■t-_ CD_ 0_ CM_ co^ 

cm" ■r-' 1-' cm" cm" cm* 



-q- O CD O CM 

en TT tJ) ■<- •* 

CO_ CM Tf T-^ c3 

■r- in in" T-* in* 

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CM CM CM 1- C3) 

cm' cm' cm" cd" h-" 



(nr^coh-'^cMcocncofM 
^into-^cococMCTjcoin 
fv._ en o_ in co_ co o co co_^ o>_ 
cd' co' co" co" o o" in* o) at co 
co*-a>cn^tD'- ooeo 

^-_ CM CO fM to 

CO* cm' o ri 



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fflor^co ^incO'-r"- 
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5 CM m 

ci CO r-- 
"- to r». to 


in^iOT-ococo'^tD^ 
r-tDin^.oco(7)ooT-(o 
enr^cocM^too^om 





T- CT> CO CO 


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t-cm4cm-<j-cmcO'-o 
co_ in_ ^ CM in CM in ^_ 

cm' to" 1-" (N 



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o tt ■•- a> 



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74 



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Basic Tables 2004 



75 






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« eo ^ o> »- in in 

rsi ^ a> ■^ f^ (D oo 

_ _ , rotnciirii-tnn 



o N- o o 
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triorjtD ,_.__-_ ,. _ 



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Basic Tables 2004 



77 



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p to •- »n CO oi ( 






■ o K »- w 3 5 
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o a> to tt> -^ ^fonroro 



f-ui'tTT coronroCN* CNMN' 



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o otoion -^ n n n n -v n n •< 



o r«»m'*fo mtnc^rjCM CNCNrg- 



■*fO'>ttNIifiCMCMCMCNJtMi-OJ'-«- «-n N 



m en o o r^ o • 



■^ CO ■^ y- y- O ' 



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ousino) 0)00(0(0 mnin'-h- cMOCNincorttn 
r^-^(n»n '-(Mpr--p f^-tooom h-r»(3)Oi^cNV 



{N(n(j)r-T-_ ___ _ 

S. h-COOPl 01000(31 OOOOJCOO) 



CM (D r^ m ^- oi ■ 

■w in V p h- r- 1 

cocDin^ -T ^ rn n tn rn r^ ci oi r^ ^ ^ 



^ *-' T-" d d o d (o 



O tOlft'9-CO fOClCNJCNCN) 



CM ncomcMintMnpiioirt 

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o o o o o 
o o o o o 
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w ^ o o 

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fOO)'-^'-^ ddaih-io rv(Dr-dcb ^cmcmcm --'dd 



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in tbcooitji^f-N; 



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10 (b 



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ddddio oririv''^-*{sicM mw 



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Basic Tables 2004 



79 



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80 



Individual Returns 2004 



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) 



All 
returns 



Number of 
returns 



Joint returns of 
married persons 



Number of 
returns 



Separate returns of 
married persons 



Number of 
returns 



(2) 



(3) 



(1) 



Adjusted gross income less deficit.. 



Salanes and wages 

Taxable Interest 

Tax-exempt interest 

Ordinary dividends 

Qualified 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 distnbutions 

Taxable pensions and annuities 

Rent and royally: 

Net income 

Net loss 

Farm rental income less loss 

Partnership and S Corporation net income less loss 

Estate and trust net income less loss 

Farm net Income less loss 

Unemployment compensation 

Taxable social security benefits 

Other income less loss 

Total statutory adjustments 

IRA payments 

Student loan interest deduction ..... 

Educator expenses deduction 

Tuition and fees deduction 

Health savings account deduction 

Payments to a Keogh plan 

Deduction for self-employment tax 

Self-employed health insurance deduction 

Moving expenses adjustment 

Penalty on eady withdrawal of savings 

Alimony paid 

Medical savings account deduction 

Certain business expenses of reservist, performing artists, etc 

Total itemized deductions 

Medical and dental expenses deduction. 

Taxes paid deduction 

Interest paid deduction 

Contributions deduction , 

Casualty or theft loss deduction 

Total miscellaneous deductions 

Taxable income 

Alternative minimum tax... 

Total tax credits 

Child care credit 

Credit for the elderly or disabled 

Child tax credit 

Education credit 

Retirement savings contribution credit 

Foreign tax credit 

Earned income credit used to offset income 

tax before credits 

Minimum tax credit 

General business credit 

Empowerment zone and renewal community employment credit.. 

Nonconventional source fuel credit 

New York liberty zone credit 

Income tax after credits 

Total Income tax 

Total tax llobillly 

Total tax payments 

Income tax withheld 

Estimated tax payments 

Overpayment refunded 

Tax due at time of filing 



46,335,237 

40,051.583 
31.076.448 
3,039.922 
17,959,839 
14.712.059 
21,531,062 
242,839 

6,677,338 
2,917,062 

7,967,039 
7,276,936 
1,104,495 
4,062.815 
10.243,437 

3.266,873 

3,413,758 

277,939 

5,177,492 

350,398 

723,381 

3,046,826 

5,914,229 

3,200,729 

15,814,221 

1,881,153 

3,360,491 

2,301,525 

2,671,993 

67,879 

1,035,449 

7,350.956 

2,525,458 

544,174 

383,502 

397,978 

22,883 

55,423 

46,335,237 

9.530,675 

46,009,291 

38,110,298 

40,623,426 

185,261 

13,101,149 

42,967,212 

2,964,515 

18,582,048 

3,553,584 

10,225 

12,375,615 

2,918,720 

1,248,164 

3.364.325 

195,956 

256,680 

190,290 

23,837 

3,323 

679 

40,289,338 

40,289,338 

41,327,611 

44,463,385 

42,075,604 

6,491,897 

32,790,650 

10,833,318 



4,643,403,546 

3,177,715,537 
84.378,348 
43.491,723 
118,282,841 
92,062,224 
21,400,232 
5,422,377 

200,597,720 
23,011,516 

418,516,689 

16.411.053 

2.413,881 

64.186,485 

209,607,048 

52,950,639 

33,715,622 

1,631,443 

317,160,757 

12,610,383 

-7,283,025 

12,767,770 

65,578,045 

19.897,644 

70,471,663 

6.039,920 

2.126,521 

582,854 

6,055.643 

134,891 

17,885,100 

14,210.002 

13,590.233 

1,933.961 

136.100 

6,787,545 

50,326 

89,319 

998.238.457 

61.503.014 

362.608.853 

356.355.994 

165.564.388 

3,510.243 

85,457,878 

3.347,672.247 

12.499,449 

29.463.509 

1.843.097 

1,846 

18.114,291 

2.689.453 

230.446 

4,658,736 

61,813 

820,455 

545,083 

94,266 

12.542 

9,646 

659,071,049 

659,071,548 

689,739,208 

751,664,743 

529,709,499 

165,011,758 

109,032,929 

73,296,204 



27,604,020 

24,938,735 
20.460.731 

1,919,265 
12,103,085 

9,941,721 

13,770,066 

16,021 

5,011,464 
2,120,199 

5,378,959 
4.897.077 
861.100 
2,568.104 
6.305,349 

2,307.825 

2,394,114 

176,750 

3,967,264 

190,512 

598,494 

2,055,338 

3,796,245 

2,243,568 

11,357,484 

1,311,693 

2,476,396 

1,708,083 

1,993.130 

57,102 

830,669 

5,608,783 

1,814,731 

345,762 

233.164 

171,692 

16,427 

38,598 

27,604,020 

5,152,361 

27,551,123 

24,826,939 

25.371,666 

103,918 

6,963,472 

26,067,260 

2,300,041 

14,059.636 

2,845,931 

10,083,619 

2,189,469 

798,712 

2,300,220 

13,333 

194,946 

133.256 

18,836 

2,170 

508 

24,437,294 

24,437,294 

25,124,521 

26,873,101 

25.766.128 

4.261.640 

18.707,798 

7,369,149 



3,485,312,399 

2,394,478,881 
57,863,404 
27,820.205 
79.562.404 
62,725,344 
15,453,598 
202,057 

157,678,243 
16,698.916 

318,812.914 

11.201.642 

1.687.630 

45.401.392 

141,947.977 

39.367.870 

24.011.423 

1.053.725 

261.771.239 

6.307.073 

-6.130.233 

8.620.220 

47.999,618 

14.506.192 

53.135.525 

4.653.986 

1,642,824 

443.876 

4.662.709 

119,808 

14,383,633 

11.314,304 

11,033,248 

1,403,401 

82,108 

2,781.021 

39.579 

52.115 

698.017,575 

32,535,689 

267,708,333 

257,303,585 

122,381,122 

2,158,841 

46,769,229 

2.549.347,279 

9,851.107 

24,210.497 

1,454.240 

15.685,626 

2,099,522 

162,425 

3,391.951 

3,539 

679,345 

416,617 

68,096 

9,737 

7,542 

506,719,519 

506,719,812 

530,690,433 

566,245,531 

394.396.511 

127,397,512 

70,928,460 

56.262,347 



1.157.982 

991.494 
549.380 
43,039 
273,971 
228,034 
456,032 
3,905 

123,551 
51.559 

124,714 
113,395 
21,164 
50,520 
174,960 

60.130 

38.038 

2,147 

104,229 
4,339 
1 1 ,965 
56,454 
98,961 
51.334 

221.638 
23,659 

30,908 

•36 

13,467 

132,711 

37,031 

15.859 

7.282 

19,261 

•39 

•4,294 

1,157,982 

180,994 

1,140,492 

810,784 

874,326 

3,019 

284,538 

1,088,193 

103,827 

269,357 

19,879 



22,941 
55.875 



2,683 

1,103 

151 

"12 

"8 

1,046,366 

1,046.386 

1,061,167 

1,087,431 

1,014.368 

108,565 

751,332 

350,209 



(6) 



89,704,507 

50,779,769 
2,591,972 
1,189,786 
3,264,890 
2,485,221 
404,208 
163,751 

3,548,017 
501,548 

14,808,086 

137,180 

159,379 

764,116 

3.718.063 

1.282.446 

470,297 

14,597 

8,672,286 

696,764 

■279,621 

260,244 

959,869 

335,436 

1,207,577 

55,887 

7,460 

•40 

219,409 

252,350 

199,864 

25,990 

2,950 

366,375 

•80 

•12,061 

19,294,334 

1,010,677 

6,783,153 

6,779,717 

3,728,163 

32,570 

2.008.638 

66.455.142 

380,337 

509,314 

10,743 



5,946 
215,293 



18,258 

15,024 

1,571 

"2 

"61 

14,051,803 

14,051,803 

14.670,218 

15,747,238 

8,404,099 

4.785,470 

1,740,310 

1,804,262 



Footnotes at end of table. 



Basic Tables 2004 



81 



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) 



Returns of heads 
of households 



Number of 

returns 



Returns of 
surviving spouses 



Number of 

returns 



Returns of 
single persons 



Number of 
returns 



JiL 



JSL 



CO) 



JUL 



J122_ 



Adlustad gross Income less deHcIt . 



Salaries and wages 

Taxable interest 

Tax-exempt interest 

Ordinary dividends 

Qualified dividends 

Slate 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 ottier tfian capital assets 

Taxable IRA dislnbutions 

Taxable pensions and annuities 

Rent and royalty; 

Net income 

Net loss 

Farm rental income less loss 

Partnership and S Corporation net income less loss 

Estate and trust net income less loss 

Farm net income less loss 

Unemployment compensation , 

Taxable social security benefits 

Other income less loss 

Total statutory adjustments 

If^ payments 

Student loan interest deduction 

Educator expenses deduction 

Tuition and fees deduction 

Health savings account deduction , 

Payments to a Keogh plan 

Deduction for self-employment tax 

Self-employed health insurance deduction 

Moving expenses adjustment 

Penalty on earty withdrawal of savings. 

Alimony paid 

Medical savings account deduction 

Certain business expenses of reservist, performing artists, etc 

Total Itemized deductions 

Medical and dental expenses deduction 

Taxes paid deduction 

Interest paid deduction 

Contnbutions deduction 

Casualty or theft loss deduction 

Total miscellaneous deductions 

Taxable income 

Alternative minimum tax 

Total tax credits 

Child care credit 

Credit for the elderly or disabled 

Child tax credit 

Education credit 

Retirement savings contribution credit 

Foreign tax credit 

Earned income credit used to offset income 

tax before credits 

Minimum tax credit 

General business credit 

Empowerment zone and renewal community employment credit... 

Nonconvenlional source fuel credit 

New Yortt liberty zone 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 



3,970,623 

1.809.192 

76.563 

757.730 

556,172 

1,885,899 
101.620 

358.91 1 
217.589 

289,006 
325.132 
34,872 
165.370 
584.476 

121.869 

218.993 

3.633 

177,182 

8,349 

17,052 

255,495 

138,924 

179.372 

1.111,226 

94.400 

230,516 

159,194 

336,890 

189 

25,586 

355,627 

119,678 

24.596 

32.303 

56,583 

•398 

•5,957 

4.248,708 

851.774 

4.218.234 

3.555,413 

3,594,628 

"30,267 

1,614,927 

3,816,184 

225,049 

2.436,952 

652.815 

1.901.335 

312.847 

248.341 

91,236 

138.343 

11.461 

2.071 

••263 



2,984,035 
2.984,035 
3.051.451 
4,084,621 
3.991,499 

182,179 
3.757,457 

413,730 



239,353.748 
198,870.116 

1.823.277 
724.887 
2,162,838 
1.611.469 
1.561,224 
2.253.004 



7.841.526 
1.684.435 

9,086.595 

658.072 

1 1 1 ,045 

2.139.981 

7.691,147 

1.381.584 

2.498.017 

40.467 

8.191.599 

431.829 

-74.174 

1,002.971 

1.237.083 

823.245 

3.668.095 

199,801 

126,853 

37.940 

762.296 

627 

444.225 

515,326 

474.973 

72.105 

14,442 

931,630 

•682 

•18.371 

71,236.664 

3.383.407 

20.528,891 

29.211.265 

8,962,048 

"420,254 

9,439,358 

140,993,668 

584,839 

2.985.993 

362.461 

1.988.517 

251,119 

36.502 

191,539 

52,168 

11,839 

9,495 

"3,529 



22,236,967 
22,236,981 
23,321,958 
33.572,553 
28,304,959 

3.880.491 
13.707.138 

2,269.505 



17,133 

17.541 
953 
10.749 
10.649 
14.166 



549 
•1.852 

3.954 
5,571 
303 
•3.239 
9.498 

1.636 

959 

•8 

913 

89 

•159 

•4 

2.725 

3,325 

4,256 

•50 



•518 
647 
877 



21.958 
2.343 
21.958 
19.608 
21,805 

4,602 

19,939 

438 

8.275 
•4,198 

•7,705 



•95 
•388 



17,591 
17,591 
17,595 
21,913 
20,965 

2.532 
19.117 

2.053 



1,094,392 

41,459 
28,369 
78,831 
49,476 
14.497 



101.175 
•26.674 

157.380 

1 5. 1 59 

1.916 

•25.266 

194.886 

25.295 

32,774 

•7 

244.490 

62.772 

•-126 

■6 

25.837 

17.808 

40.131 

•149 



■10,241 

•16,013 
5,077 
8,647 



540,067 

21,341 

183,710 

218,804 

89,740 

44,004 

1,268,430 

2,938 

23,044 

•2,145 



•6,831 
•499 

(Z) 

245,680 
245,680 
256,530 
342.104 
171.918 
126.027 
64.598 
17.345 



13,302.569 

10,133.598 

8,239.605 
1.000.103 
4,814,303 
3,975,483 
5,404,898 
121,292 

1,182,863 
525,864 

2,170,407 
1,935,761 
197,056 
1,275,582 
3,169.155 

775,413 

761,644 

95,401 

927,905 

147,108 

95,711 

679,534 

1,877,375 

723,131 

3,119,617 

451,357 

653,579 

403.340 

338,718 

10.552 

165.209 

1.253.187 

553.141 

157,958 

110.744 

150.442 

6.020 

•6.575 

13,302,569 

3,343,201 

13,077,484 

8,897,555 

10,761,001 

48,058 

4,233,611 

11,975,636 

335,161 

1,607,828 

30,761 

•10,225 

191,021 

416,404 

178,172 

916,088 

44,280 

47,495 

53,472 

4,587 

1,137 

163 

11,804,032 

11,804,032 

12,072,778 

12,396,319 

11,282,645 

1,936,980 

9,554,946 

2,698,167 



532,492,379 

22,058,237 
13,728,477 
33,213,878 
25,190,724 
3,966,705 
2,803,565 

31,428,759 
4.099,942 

75,651,715 

4,399,001 

453,911 

15,855,730 

56,054.975 

10.893.443 

6,703,110 

522,647 

38,281.143 

5.111.945 

-798,872 

2,884,329 

15,355,638 

4,214,963 

12,420,335 

1,130,097 

356,844 

93,578 

620,398 

14,416 

2,821,819 

2,122.945 

1.873,602 

432,464 

36.595 

2,688.518 

9.985 

•6.772 

209.149,816 

24,551,901 

67,404,765 

62,842,623 

30,403.314 

898,579 

27,196,650 

589,607,728 

1,680,229 

1,734,660 

13,489 

•1,845 

213,906 

338,813 

25,572 

854.295 

6.106 

104.182 

103.448 

21.070 

2,803 

2,042 

115,817,080 

115,817,273 

120,800,068 

135,757,317 

98.432,011 

28,822,258 

22,592,433 

12,942,746 



• Estimate should be used with caution due to the small number of sample returns on which it is based. 
" Data combined to prevent disclosure of information for specific taxpayers 
( Z ) Less than S500 

NOTE: Detail may not add to totals because of rounding. 



82 



Individual Returns 2004 



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 ttiousands of dollars) 



Size of adjusted gross income 



All ratums, 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 

SI .000.000 under $1 .500.000.. . 

S 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 



Number of 
returns 



(1) 



132,226.042 

13,525,330 

12,135,417 

11.656,193 

11.281.291 

9,705,192 

8,512,113 

7,569,157 

6,326.295 

5.663.674 

4.907.535 

4.339.652 

3.962.279 

9.744.994 

10.119.515 

9.735.569 

2.348.163 

433,145 

103,964 

45.104 

65.548 

15.835 

9.677 

89.101.934 

43,124,107 



Numtser of 
exemptions 



(2) 



263,896,304 

12,065,972 

15.368.181 

19.769.779 

20.700.566 

18.742.097 

16.697.867 

15.247.736 

12.821,989 

12.164,246 

10.809437 

9.996.274 

9.513.849 

25.131.855 

28.056.787 

27.993.658 

6.837.765 

1.271.747 

298,438 

123,187 

187,973 

44,755 

27,147 

169,330,778 

94,565,527 



Number of 
exemptions 

for 
taxpayers 



(3) 



174,511,913 

9,022.777 

10.740,524 

12.885.440 

13.660,379 

11.985.343 

10,877,839 

10,017,857 

8,567,766 

8,032,858 

7,220,113 

6,678,381 

6,313,957 

16.570.789 

18.276.056 

18.075.063 

4.343.012 

803.958 

190,967 

82,750 

120,020 

28,697 

17,368 

123,958,772 

50.553,141 



Exemptions for dependents 



Total 



Number of 
returns 



(4) 



49,372.586 

1.769,329 

2.980,421 

3,986.777 

4,087,151 

3,800,889 

3,271,786 

2,868,288 

2,287.079 

2.213.440 

1.989.449 

1.813.323 

1.764.297 

4.559.566 

5.219.305 

5.174.352 

1.252.829 

219.740 

50.517 

21.412 

31.012 

7,282 

4.344 

26,692,771 

22,679,815 



Number of 
exemptions 



(5) 



89.384.392 

3,043,195 

4,647,657 

6,884,339 

7,040,187 

6,756,754 

5,820,028 

5,229,879 

4,254,223 

4,131,388 

3,589,324 

3,317,694 

3,199,892 

8,561,066 

9,780,730 

9,918,595 

2,494,753 

467,789 

107,471 

45,437 

67,953 

16,059 

9,779 

45,372,006 

44,012,386 



Adjusted gross 
income less deficit 



(6) 



3.170,768.821 

-24,512.701 

22.897.406 

49.652.528 

71.642.866 

85.420.075 

89.706.254 

93.149.666 

85.531.207 

94.046.473 

94.497,152 

94,954,319 

101,450,074 

306,776,839 

451,725,680 

688,964,087 

360,771,327 

148,743,390 

61,013,247 

36,867,719 

91,552,402 

49,659,497 

116.259,316 

2,731,442,423 

439,326,397 



Total income tax 



Number of returns 



(7) 



26,692,771 

1.212 

16 

56.425 

233.368 

389,747 

830,737 

1,352,945 

1,304,310 

1,562,049 

1,593,074 

1,569,208 

1,595,046 

4,317,229 

5,135,657 

5,165,695 

1,251,953 

219,598 

50,488 

21,398 

30,995 

7,281 

4,342 

26,692,771 



(8) 



357,216,232 

25,647 

27 

8,151 

83,621 

243,758 

708,565 

1,509,507 

1,912,867 

2,866,027 

3,571,025 

4,118,162 

4,844,285 

17,722,013 

34,598,667 

86,146,565 

74,877,007 

37,595,288 

15,884,241 

9,694,745 

23,658,547 

12,320,214 

24.827,306 

357,216,232 



Size of adjusted gross Income 



Exemptions for dependents-continued 



Exemptions for children at home 



Number 

of 
retums 



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 



Total Income tax 



Number of 
returns 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



All retums. total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $1 5,000 

$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 $56.000 

$55,000 under $60.000 

$60,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200.000 

J200.000 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 retums, total 

Footnotes at end of table 



133.170 
583,424 
606,518 
493,798 
574,831 
350,901 
904,177 
533,796 
060,010 
009,252 
817,674 
,670,861 
,641,359 
,358,172 
,990,388 
,987,782 
,221,754 
215,598 
49,842 
21,080 
30,493 
7,188 
4,271 
,330,754 
,802,416 



80,018,254 

2,642,543 

4,017,133 

5,697,736 

5,984,018 

5,737,260 

4,981,712 

4,470,567 

3,735,215 

3,597,649 

3,202,214 

2,978,979 

2,922,207 

8,028,888 

9,249,200 

9474,758 

2,396,124 

457,349 

105,951 

44,624 

66,686 

15,801 

9,620 

41,044,713 

38,973,541 



3,007.600.411 

-23,963,840 

20,012,630 

43,585,865 

62,653,384 

75,364,724 

79,644,774 

82,335,187 

77,092,635 

85,406,910 

86,345,692 

87,508,665 

94,404,345 

293,194,995 

432,066,959 

664,027,787 

351,849,529 

145,971,788 

60,207,196 

36,298,445 

89,980,082 

49,004,972 

114,607,689 

2,595,849.052 

411,751,359 



24,330.754 

1,172 

16 

22419 

82,686 

191,344 

599,393 

1,083,984 

1,098,507 

1,370,255 

1425,741 

1429,767 

1,472,263 

4,118,124 

4,906,754 

4,979,147 

1,220,916 

215,462 

49,814 

21,066 

30477 

7,187 

4,269 

24.330,754 



342,974.546 

25,075 

27 

5,013 

30,227 

92,413 

444,620 

1,078,851 

1,495,935 

2,308,609 

2,990,985 

3,642,500 

4,299,231 

16428,366 

32,631,701 

82,586,260 

73,020,559 

36,930,955 

15,698,394 

9,555,168 

23,263,884 

12,156,932 

24468,644 

342,974.546 



746.595 

20,098 

18,555 

28,062 

32,847 

40,486 

36,949 

76,473 

34,613 

57,282 

42,924 

47,066 

34,006 

94,596 

76,415 

78,136 

22,604 

2,380 

467 

229 

281 

71 

55 

557,380 

169.215 



955.356 

29,247 

20,843 

47,718 

46,769 

46,729 

46,956 

99,645 

36,999 

64,169 

54,318 

63457 

44,995 

116,776 

87,648 

106,577 

31,633 

3,318 

748 

323 

415 

94 

82 

678,124 

277,232 



50.306.857 

-721,757 

150,098 

350,091 

587,498 

908,513 

1,074,684 

2,458,282 

1,294,368 

2,433,692 

2,018,239 

2,471,601 

1,963,477 

6,423,193 

6,602,237 

10,779,372 

6,223,925 

1,666,326 

574,137 

385,501 

864,420 

493,258 

1,305,501 

46,242,275 

4,064,581 



557,380 

6 



2,884 

23,987 

28,689 

58,218 

26,177 

46,147 

35,968 

37,657 

33,066 

87481 

73,254 

77,776 

22,591 

2,379 

467 

229 

280 

71 

55 

557,380 



5.953.373 
122 



1,073 

11,307 

30,571 

81,910 

51,236 

134.649 

110,580 

165,459 

139,222 

525,690 

632,214 

1,517,871 

1,285,153 

420,817 

135,615 

92,781 

209,687 

116,599 

300,818 

5,953,373 



Basic Tables 2004 



83 



Table 2.3--AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross 
Income-Continued 

(All figures are estimales 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) 




2,398.364 

50.164 

79.381 

151.700 

238.052 

225.334 

230.361 

172.786 

145.601 

161,142 

118,168 

108,477 

106,756 

173,572 

202.831 

190.533 

37.425 

4.509 

629 

384 

503 

103 

55 

1,580,037 

818,327 


2,778,122 

52,493 

87,031 

161,729 

271,031 

267,496 

251,237 

200.348 

170,465 

187,290 

132,631 

121,278 

120.339 

206,024 

241,008 

232,375 

48,223 

5,348 

578 

437 

570 

130 

59 

1,819,765 

958,357 


126,402.906 

•519,484 

619,133 

1,907.493 

4,176,284 

5,070,038 

6,288,504 

5,572,247 

5,438,506 

6,855,811 

5,633,888 

5,694,928 

6,116,711 

11,694,519 

17,563,626 

25,644,739 

10,654,895 

3,164,934 

646,562 

661,821 

1,488,649 

717,956 

1,311,146 

108,891,347 

17,511,558 


1,580,037 
53 

22.002 

86.451 

96.427 

115.322 

126,028 

114,949 

127,232 

100,953 

103,421 

93,943 

166,589 

202,813 

190,395 

37,387 

4,503 

528 

383 

502 

103 

55 

1,580,037 


11,581,760 
563 

2,269 

29,036 

71,802 

136,816 

184,466 

208,673 

310,423 

290,021 

338,147 

328,417 

768,596 

1,504,085 

3,302,344 

2,188,339 

761,476 

143,476 

170,263 

376,506 

185,345 

280,696 

11,581,760 


4,179,035 

249,058 

407,795 

571,214 

561,221 

509,390 

388,575 

314,942 

232,456 

187,784 

145,714 

118,542 

62,976 

164,113 

151,738 

78,628 

12,988 

1,498 

150 

45 

173 

20 

16 

1,465,618 

2,713,417 


5,632,660 

318,911 

522,649 

757,156 

738,370 

703,267 

540,123 

459,299 

309,545 

282,281 

200,161 

154,180 

112,352 

209,378 

202,975 

102,885 

16,773 

1,774 

194 

53 

283 

34 

18 

1.829,404 

3,803,256 


127,333,998 

69,395 

3,124,536 

7,065,582 

9,905,752 

11,404,152 

10,678,842 

10,215,901 

8,644.518 

7,936,794 

6,926,344 

6,164,334 

4,755,231 

11,011,460 

13,010,391 

10,490,723 

3,592,925 

981,931 

177,707 

82,882 

500,323 

130,339 

462,938 

78,899,145 

48,434,853 


1,465,618 

4 

12,004 

78,313 

91,938 

125,153 

169,910 

156,626 

129,631 

134,097 

99,675 

74,927 

152,100 

147,748 

78,621 

12,971 

1,497 

150 

45 

172 

20 

16 

1,465,618 


6,408,898 

1,618 


Under $5 000 


$5 000 under $10 000 


SlOOOOunder $15 000 


868 

27,458 

74,035 

127,935 

238,701 

255,278 

264.547 

341,370 

292,326 

276,452 

713,667 

1,090,696 

1,418,571 

716,832 

236,778 

48,108 

24,106 

119,378 

31,927 

109,247 

6,408,898 


$15 000 under $20 OOO 


$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 




Nontaxable returns, total 



NOTE; Detail may not add to totals because of rounding. 



84 



Individual Returns 2004 



Table 2.4--AII Returns: Exemptions by Type anci Number of Exemptions, by Marital 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) 


(1) 


(5) 


(6) 


(7) 


(8) 


All returns total 


132,226,042 

51,975,649 

2,453,292 

2,427,003 

26,289 

19,647,748 

82.188 

58.067,165 


263,896,304 

159,166,842 

3,333,803 

3,259,440 

74,363 

49,486,504 

208.662 

51,702.494 


174,511,913 

103,951,298 

2,475,569 

2,422.990 

52.579 

19.647,748 

82,188 

48,355,110 


49,372,586 

27,923,621 

577,905 

565,000 

12,905 

18.407,192 

82,188 

2,381,679 


89,384,392 

55,214.544 

858.234 

836.450 

21.785 

29,837.756 

126,474 

3,347,384 


3,170,768,821 

2,555,371,341 

30,093,986 

29,676,898 

417,088 

519,057,412 

3,764,512 

62.481,570 


26,692,771 

19,510,310 

408.501 

401.495 

•7.006 

5.898.484 

43.652 

831.824 


357,216,232 




320,328,032 


Separate returns of married 


3,695,330 




3,681,455 




•13,875 




27,666,548 




334,820 


Returns of single persons 


5,191,502 





Exemptions for dependents-continued 




Exemptions for children at home 


Exemptions for children away from home 


Marital status 


Number 

o( 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
retums 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
relums 


Amount 


Number of 
retums 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns total 


45,133,170 

27,153,594 

526,294 

513,389 

12,905 

15.945.068 

82.188 

1.426.026 


80,018,254 

52,628.393 

775.514 

753,733 

21,782 

24,506.145 

125,472 

1.982.730 


3,007,600,411 

2,497,236,404 

27,862,466 

27,445,378 

417,088 

449.180.912 

3.764,512 

29.556.118 


24,330,754 

18,905,266 

368,819 
361.813 
•7,006 
4,735,290 
43,652 
277,727 


342,974,546 

313,780,963 

3,439,359 

3,425.485 

•13,875 

23,352,874 

334,820 

2,066.529 


746,595 

290.466 

19.277 
19.277 

104.302 

332.530 


955,356 

364,276 

27,727 
27,727 

127,625 

435.728 


50,306,857 

27,946.082 

1.175.222 
1.175.222 

4.608.585 

16.576.868 


557,380 

216,615 

16,356 
16,366 

60,469 

261,730 


5,953,373 


Joint returns o( married persons 


3,511,167 


Separate returns of married 


172,866 


Soouse filino 


172,866 


Spouse not filing 




Returns of heads of household 


394,041 








1,875,299 








Exemptions for dependents-continued 




Exemptions for parents 


Exemptions for other dependents 


Mahtal status 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total Income tax 


Number 

of 
retums 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total Income tax 




Number of 
relums 


Amount 


Number of 
retums 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns total 


2,398,364 

910.424 

23.110 

23,107 

•3 

1,309,074 

•3 

156,763 


2,778,122 

1,102,861 

23,110 

23,107 

•3 

1,468.374 

•3 

183.764 


126,402,906 

73,311,591 

945,861 

930,565 

•15,297 

46,967,008 

•863 

5,177,582 


1,580,037 

651,701 

19,157 
19,154 

•3 
815,933 

•3 
93,242 


11,581,760 

7,620,091 

98,547 

95,669 

•2,658 

3,357,170 

•99 

505,853 


4,179,035 

797,377 

28,936 
28,936 

2.784,913 

•999 

566.811 


5.632,660 

1,118,994 

31,883 
31,883 

3,735,612 

•999 

745,172 


127,333,998 

43,834,581 

876,837 
876.837 

68.889.220 

76.350 

13.657.010 


1,465,618 

415.960 

17.010 
17,010 

806.024 

•999 

225.625 


6,408,898 




2,965,592 


Separate returns of marhed 
persons total: 


73,232 




73,232 


Spouse not filing 




Returns of heads of household 


2,404,543 


Returns of surviving spouses 


•4,824 
960,706 







•Estimate should be used with caution because of the small number of retums on which it is based. 
NOTE. Detail may not add to totals because of rounding. 



Basic Tables 2004 



8S 



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 with earned income credit 


Size of adjusted 
gross income 


Number ol 
returns 


Adjusted 

gross income 

less deficit 


EIC salanes 
and wages 


EIC self-employment 
income 


EIC earned 
income ' 


Total earned 
income credit 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


22.269.577 

183.223 

321.669 

507.578 

584.435 

762.729 

766.849 

831.425 

909.043 

1.166.415 

997.574 

1.055.076 

1.193.754 

951.053 

645,160 

676,695 

669,455 

701,911 

626,179 

614,379 

649,276 

706.827 

3.060.216 

3.688.654 


325.062,454 

-4,691,446 

182,704 

771,399 

1,458,868 

2.672.840 

3.461.949 

4.576.536 

5.903.716 

8.762.310 

8,472.914 

10.040.690 

12.561.609 

10.906,153 

8,057,778 

9,135,965 

9,695,427 

10,391,391 

10,335,389 

10,741,812 

12,020,572 

13.778.068 

68.795.542 

106.530.269 


19,921,690 

96.592 
223.107 
414.979 
491.668 
641.643 
664.967 
700.316 
766.242 
931.932 
847.546 
919.600 
1.025,094 
794,795 
550,649 
613,069 
605,374 
644,227 
581,985 
569,170 
619,880 
674,079 
2,958,010 
3,596,765 


291,572,965 

775,334 

272,556 

710,933 

1.283.709 

2.312.757 

2.968.870 

3.669.683 

4.793.324 

6.400.400 

6.468.573 

8.024.019 

9.558.393 

8.251.539 

6.196.978 

7.737.792 

8.192.677 

9.443.715 

9.221.708 

9,070,894 

10,947,550 

12,548,643 

63,586.925 

99.135.992 


4,869,535 

118,590 
114,651 
117,356 
132,997 
166.096 
170.194 
208,672 
231,756 
395,744 
269,854 
241,216 
331,798 
277,707 
180,879 
139,276 
154,010 
162,355 
110.124 
107.768 
104.989 
112.671 
435,678 
585,154 


28,805,311 

315,084 

99,749 

221,413 

290,456 

422,042 

500,748 

764,691 

952,803 

2,194,310 

1,544,692 

1.439,129 

2,370,425 

2,180,123 

1,536.787 

1.085.163 

1.079.119 

1 .086.669 

770.735 

1.221.006 

822.151 

945.077 

3.326.917 

3.636.019 


22.269,577 

183,223 

321.669 

507,578 

584,435 

762,729 

766,849 

831,425 

909,043 

1,166,415 

997,574 

1,055,076 

1,193,754 

951,053 

645,160 

676,695 

669,455 

701,911 

626,179 

614,379 

649,276 

706,827 

3,060,216 

3.688,654 


320,387,559 

1,090,418 

372,363 

932,389 

1,574,164 

2,734,800 

3,469,618 

4.434,375 

5,746,127 

8.594,709 

8,013.265 

9,463.482 

11,928.818 

10,431.662 

7.742.615 

8.822.955 

9.271.796 

10.530.385 

9.992.443 

10.291.900 

11.769.701 

13.493.720 

66.913.842 

102.772.011 


22.269.577 

183.223 

321.669 

507.578 

584,435 

762,729 

766,849 

831,425 

909.043 

1,166,415 

997,574 

t. 055,076 

1.193,754 

951.053 

645.160 

676.695 

669.455 

701,911 

626.179 

614.379 

649.276 

706.827 

3.060.216 

3.688.654 


40,024,050 


No adjusted gross income 

$1 under $1 000 


172,203 
57,261 




157,870 


$2 000 under $3 000 


306 264 


$3,000 under $4.000 


533,874 


$4,000 under $5,000 


714,575 


$5,000 under S6.000 

$6 000 under $7 000 


977,040 
1 280 440 


$7 000 under $8 000 


1 999 622 


$8,000 under $9.000 


1 592 644 


$9,000 under $10.000 


1,883,782 


$10,000 under $11. 000 

$11 000 under $12 000 


2,760,821 
2 498 995 


$12 000 under $13 000 


2 093 394 


$13 000 under $14 000. .. 


2 339 489 


$14 000 under $15 000 


2 250 073 


$15,000 under$16.000 

$16 000 under $17 000 


2,181,641 
1 882 078 


$17,000 under $18.000 

$18,000 under $19.000 

$19,000 under $20.000 

$20,000 under $25.000 

$25,000 and over 


1,739,831 
1,698,275 
1,754,854 
5,905.773 
3,243,249 




All returns wilfi earned income credit-continued 


Size of adjusted 
gross income 


EIC usee 
income tax t 


to offset 
efore credits 


Total 
t< 


ncome 
ix 


EIC used to offset 
all other taxes 


EIC refundable 
portion 


Nontaxable combat 
pay amount 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Numtier of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total 


2,975.197 
•9 

•12.868 

341.743 

332.095 

322.542 

160.177 

•6.971 

24.211 

30.767 

37.748 

50.597 

47.851 

44.844 

65.748 

496.700 

1 .000.326 


767,524 
•17 

■35 

18.387 

42.443 

22.681 

4.877 

•1.085 

4.442 

7.427 

11.632 

20.957 

18.549 

19.843 

28.585 

238.915 

327,650 


1,200.459 
•9 

•3,668 
168,564 
283,652 
143.314 

•973 

54,269 
546,010 


462,262 

•78 

•232 

8.200 
51.551 
42.915 

•596 

14,936 
343,754 


4,630,477 

97,165 
61,336 
110.790 
123.893 
171.066 
168.118 
197.427 
223.333 
395.730 
259.607 
209.839 
281,423 
263,721 
180.541 
137.708 
135,538 
136,534 
107,585 
115,802 
111,061 
128,952 
471,567 
541,742 


3.957,021 

51.319 

12.910 

22.602 

28.365 

50.077 

61.519 

92.567 

121.214 

279.173 

170.177 

179.600 

313.550 

329.799 

232.239 

191.217 

204.098 

192.066 

139.059 

179.381 

126.602 

150.468 

485.478 

343.541 


19.448,355 

118,848 
268,784 
428,266 
486,897 
649,090 
673,067 
722,293 
815,281 
1,059,050 
893,645 
813,758 
887,890 
788,947 
622,173 
672,567 
663,833 
689,938 
609,292 
583,667 
626,052 
667,612 
2,848,286 
2,859,110 


35,299,505 

120,867 

44,351 

135.268 

277.899 

483.798 

653.056 

884.473 

1,159.226 

1.720,414 

1,404,081 

1,661,740 

2,424,589 

2,164,320 

1.860.070 

2.143.830 

2.038,548 

1.977.943 

1.722.063 

1.541.900 

1.551.831 

1.575.801 

5.181.380 

2.572.058 


•10,024 

•2.006 
•2.006 

_ 
•2.006 
•4.006 


•9,283 


No adjusted gross income 

$1 under $1 000 


•58 


$1 000 under $2 000 


•42 


$2 000 under $3 000 




$3 000 under $4 000 




$4 000 under S5 000 




$5,000 under $6,000 




$6,000 under $7,000 




$7,000 under $8,000 




$«.000 under $9,000 

$9 000 under $10 000 


•333 


$10,000 under $1 1 ,000 

$11,000 under $12,000 




$12,000 under $13.000 


•8,850 


S13.000 under S14.000 

$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. 



86 



Individual Returns 2004 



Table 2.5--Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued 



(AJI 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 
retums 


Adjusted 

gross income 

less deficit 


EIC salaries 
and wages 


EIC self-employment 
income 


EIC earned 
income ' 


Total earned 
income credit 




Number of 
retums 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


4,689,870 

114.830 
228.235 
321.279 
323.622 
436.420 
407.777 
415.423 
415.531 
453.343 
468.252 
457,692 
395,066 
226,903 
25,498 


26.535,937 

-1.998.509 

122.719 

488.312 

812.808 

1.532.408 

1.840.780 

2.280.904 

2.699.002 

3.399.845 

3.982.162 

4.352.088 

4.148.702 

2.562.032 

312.685 


3,759,125 

51,153 
137,552 
251.337 
238.512 
332.330 
325.620 
324,755 
332,374 
369,848 
397,212 
409,857 
355,248 
213,899 

19.426 


23,130,403 

209,198 

183,168 

427,208 

643,226 

1,213,419 

1,498,513 

1,742,518 

2.082.151 

2.754.441 

3.050.200 

3.609.404 

3.376.851 

2,181,473 

158,633 


1,368,753 

77,410 

102.199 

88.652 

115.193 

131.068 

123.656 

137.572 

124.926 

124.611 

122.134 

97.209 

75.063 

35,427 

13.632 


4,395,162 

141.631 
64.603 
165.752 
265.713 
349.736 
335.414 
420.505 
439.535 
576.164 
594.567 
402.345 
436.846 
109.997 
92.355 


4,689,870 

114,830 
228,235 
321,279 
323,622 
436,420 
407,777 
415,423 
415,531 
453,343 
468,252 
457,692 
395,066 
226,903 
25,498 


27,525,999 

350,828 

247,829 

593,002 

908,939 

1.563,155 

1,833,927 

2.163.024 

2.521.686 

3.330.606 

3.644.767 

4.012.082 

3.813.697 

2.291.470 

250.987 


4,689,870 

114,830 
228,235 
321,279 
323,622 
436,420 
407,777 
415,423 
415,531 
453,343 
468,252 
457,692 
395,066 
226,903 
25,498 


1,023,916 


No adjusted gross income 

$1 under $1 000 


21,290 
18,573 


$1 000 under $2,000 


42,962 


$2 000 under $3.000 


65,508 


$3 000 under $4.000 


113,982 


$4 000 under $5.000 


130.754 


$5 000 under $6,000 


148.374 


$6 000 under $7,000 


138.605 


$7 000 under $8,000 


131.874 


$8 000 under $9,000 


103.156 


$9 000 under $10 000 . . 


70.825 


$10,000 under $11. 000 

$11 000 under $12 000 


30.611 
6.972 


$12 000 under $13 000 


430 


$13 000 under $14 000 




$14 000 under $15 000 


_ 




_ 


$16 000 under $17 000 . .. 


_ 




_ 


$18 000 under $19 000 


_ 


$19 000 under $20 000 


_ 


$20 000 under $25 000 


_ 


$25,000 and over 


- 










Retu 


ns with no qualify 


ing children-continued 








Size of adjusted 
gross income 


EIC usee 
income lax t 


to offset 
efore credits 


Total 1 


ncome 


EIC used to offset 
all other taxes 


EIC refundable 
portion 


Nontaxable combat 
pay amount 




Number of 
retums 


Amount 


Number of 
retums 


Amount 


Number of 
retums 


Amount 


Number of 
retums 


Amount 


Number of 
retums 


Amount 




(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Total 


1,134,905 

•11.896 
339.009 
329.116 
306.586 
148.298 


84,216 

•31 

18.188 

42.053 

21.254 

2.690 


599.199 

•3.668 
168.564 
283.652 
143.314 


102,899 

•232 

8,200 

51,551 

42,915 


1,133,710 

63,156 

53,824 

81.855 

107.320 

126.757 

118.318 

123.398 

109.458 

119.058 

112.419 

65.699 

21.024 

17.832 

13.593 


254.851 

12.079 

7.527 

12.540 

21.612 

32,244 

33,970 

39,943 

33,354 

30,118 

20,621 

7,469 

1,965 

1,169 

240 


3,067,969 

55,383 
175,350 
242,348 
226,084 
322,781 
315.893 
307.015 
321.769 
348.200 
364.993 
219.132 
91.361 
65.767 
•11.905 


684,849 

9.211 

1 1 .046 

30.422 

43.896 

81.738 

96.784 

108.431 

105.251 

101.726 

64.347 

21.303 

7.393 

3.113 

•190 


•6,019 

•2,006 
•2,006 

•2,006 


•433 


No adjusted gross income 

$1 under $1,000 


•58 


$1,000 under $2,000 


•42 


$2 000 under $3 000 


_ 


$3 000 under $4,000 


_ 


$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 


_ 


$9,000 under $10,000 


•333 


$10 000 under $1 1 000 




$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 000under$17,000 


- 


$17 000under$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 2004 



87 



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 o( dollars) 





Returns v^ith one qualifying cfiild 


Size of adjusted 




Adjusted 


EIC salanes 


EIC self-employment 


EIC earned 


Total earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income ' 


income credit 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


ToUl 


8.311 023 


130 142.570 


7.695.176 


118.625,769 


1 486 622 


8 751 708 


8 311 023 


127 386 327 


8,311,023 

32.507 


14,264,082 
52.302 


No adjusted gross income 


32.507 


-1,133,526 


18.962 


186.684 


20,704 


114,708 


32.507 


301.392 


$1 under $1 000 


49.989 


35.437 


48.969 


35.308 


•2 968 


•-17 






49.989 
122.976 


12.066 
70,934 


$1,000 under $2.000 


122.976 


186,570 


108.097 


183.174 


20,055 


33.107 


122.976 


216.280 


$2,000 under $3.000 


151.038 


376,942 


148,204 


387.782 


10,032 


10,408 


151.038 


398.190 


151.038 


133.888 


$3,000 under $4.000 


194.582 


678,858 


182,557 


612.878 


22.872 


72.725 


194.582 


685.603 


194.582 


232.379 


$4,000 under $5.000 


214.872 


971,157 


205,102 


895.106 


26.424 


96.017 


214,872 


991.123 


214.872 


326.433 


$5,000 under $6.000 


220,541 


1,216.639 


195.569 


989.234 


40.535 


198.217 


220.541 


1.187,451 


220.541 


402.390 


$6,000 under $7.000 


293.810 


1,907.375 


247.580 


1.529.352 


75.869 


405.008 


293.810 


1,934,361 


293.810 


634.986 


$7,000 under $8.000 


454.369 


3.424.436 


316.950 


1.983.896 


221.007 


1.405.490 


454.369 


3.389,387 


454.369 


1.126.856 


$8,000 under $9.000 


310.820 


2,632.626 


256.017 


1.993.290 


97,033 


588.663 


310.820 


2.581.953 


310.820 


786.035 


$9 000 under $10 000 


318.623 


3 030 669 


278 464 


2 454 773 


67 036 


408 022 


318 623 


2 862 795 


318 623 


787.497 
822.672 


$10,000 under $11. 000 


325.762 


3.422.562 


299.732 


2.866.625 


60,782 


401.616 


325.762 


3.268.241 


325.762 


$11,000 under $12.000 


314.610 


3.628.565 


287.793 


3.142.472 


67,332 


367.317 


314.510 


3.609.789 


314.510 


798.747 


$12,000 under $13.000 


298.489 


3,732,695 


270.241 


3,155.294 


48,808 


474.118 


298.489 


3.638.262 


298.489 


758.614 


$13,000 under $14.000 


307.935 


4,160,461 


293.838 


3.738.011 


40,090 


247.819 


307.935 


3.986.830 


307.935 


792.232 


$14 000 under $15 000 


312 165 


4 524 775 


290 833 


4 028 613 


55 548 


285 491 


312 165 


4 314 106 


312 165 


777.493 
873 851 


$15 000 under $16 000 


372 120 


5 787 293 


351 122 


5 221 167 


66 394 


373 288 


372 120 


5 594 455 


372 120 


$16 000 under $17 000 


304 651 


5 032 251 


291 447 


4 656 778 


43 984 


231 022 


304 661 


4 886 800 


304 651 


669 990 


$17,000 under $18,000 


299.813 


5.244,028 


275.615 


4.483.415 


45.944 


534.120 


299.813 


5,017,635 


299.813 


612.076 


$18 000 under $19 000 . 


317 709 


5 881 915 


303 314 


5418911 


50 717 


370,143 
469 075 


317.709 

328.119 

1 .463.504 






596.487 


$19,000 under $20.000 


328.119 


6 398 124 


309 631 


5 762 499 


50 508 






$20,000 under $25.000 


1.463.504 


32,959.216 


1.428,247 


30.963,445 


168,284 


1.011.115 


31,974.560 


1 .463.504 


1.829.281 


$25,000 and over 


1.302.117 


36.043,462 


1,286.894 


33.938.063 


183,694 


654,233 


1.302.117 


34.592,296 


1.302.117 


597.574 










Reti 


rns with one qua 


ifying ctiild-continued 








See of adjusted 


EIC usee 


to offset 


Total 1 


ncome 


EIC used to offset 


EIC refundable 


Nontaxable combat 


gross income 


income tax t 


efore credits 


U 


X 


all otfier taxes 


portion 


pay amount 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 




1,532,180 


551,950 


531,551 


315,210 


1,451,555 

17,611 


1.267,305 

19.824 


7,515,872 

28.960 


12,444,627 

32,478 


•4,006 


•8,850 


No adjusted gross income 


$1 under $1 000 .. . . 


_ 


_ 






•1 023 


•149 


49 989 


11 917 






$1 000 under $2 000 . . .. 










19 740 


6 540 


122 976 


64 394 






$2 000 under $3 000 










•8 747 


•4 477 


161 038 


129412 






$3,000 under $4.000 










32 454 


12 622 


194 582 


219 757 






$4,000 under $5.000 










27,070 


16.533 


212.973 


309,900 






$5 000 under $6 000 










42 535 


30 454 


220 163 


371 937 






$6 000 under $7 000 










79 923 


65 273 


293 810 


569 713 






$7 000 under $8.000 


•973 


•4 






225 059 




452 531 


913 790 






$8,000 under $9.000 


•712 


•5 






90 552 






693.022 
713912 






$9,000 under $10.000 










63 204 


73 585 


315 881 






$10,000 under $1 1 .000 


•10.984 


•1,168 






65412 


67413 


326 602 


754 091 






$11,000 under $12.000 


•11.880 


•2,186 






68.319 


64.979 


313.550 


731.582 






$12,000 under $13.000 


•6.971 


•1,085 






52.001 


69.683 


290.652 


667,646 


•4,006 


•8.850 


$13 000 under S14 000 


23 238 


4 148 






39 769 


42 562 


306 828 


745 533 






$14 000 under $15 000 


28 767 


6 541 






48 862 


60 950 


307 243 


710 001 






$15,000 under $16.000 


35.727 


10,615 






51,529 


68 670 


361.089 


794 566 






$16,000 under $17.000 


47.625 


18.669 


•973 


•596 


38.073 


41.900 


292.641 


609.421 






$17,000 under $18.000 


45.830 


18,268 






59.825 


69.913 


271.677 


523.894 






$18,000 under $19.000 


37.936 


18.358 






47,805 


42.861 


299.783 


537,267 






$ 1 9 000 under $20 000 . 


56 772 


26 792 






51 432 


50 230 


303 338 


491 278 






$20 000 under $25 000 


444 654 


212 192 


54 269 


14 936 


186 712 


109 610 


1 345 177 


1 507 479 






$25,000 and over 


780.112 


231,920 


476.310 


299.678 


133,898 


44.016 


745.076 


321.638 


- 


- 



Footnotes at er>d of table. 



88 



Individual Returns 2004 



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 ol dollars) 






















Returns with two or more qualifying chile 


ren 








Size of adjusted 
gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


EIC salaries 
and wages 


EIC self-employment 
income 


EIC earned 
income ' 


Total earned 
income credit 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


Total 


9.268,684 

35,886 
43,446 
63,323 
109,775 
131,727 
144,200 
195,461 
199,701 
258,703 
218,502 
278,762 
472,927 
409,640 
321,174 
368,759 
357,290 
329,791 
321,528 
314,566 
331,567 
378,708 
1,596,712 
2,386,537 


168,383,947 

-1,559,411 

24,648 

96,517 

269,118 

461,574 

650.012 

1.078.993 

1.297.339 

1.938.029 

1.858.125 

2,657.913 

4,990,325 

4.715,557 

4.012,399 

4.975.503 

5.170.652 

5.104.098 

5,303.138 

5,497,784 

6,138,657 

7,379,944 

35,836,326 

70,486,807 


8,467,389 

26,476 
36,585 
55,546 
104,953 
126,755 
134,245 
179,993 
186,288 
245,134 
194,316 
231,279 
370,114 
293,103 
260,983 
319,231 
314,541 
293,105 
290,538 
283,555 
316,566 
364.448 
1.529.764 
2,309.871 


149,816.793 

379.453 

54.080 

100.552 

252.700 

466.460 

575.250 

937.931 

1.181.821 

1.662.062 

1.425.083 

1.959.843 

3.314.917 

2.927.594 

2.883,052 

3,999,781 

4,164,064 

4,222,549 

4,565,931 

4,587,479 

5,528,639 

6,786,143 

32,623,480 

65,197,929 


2,014,160 

20,475 

•9,484 

8,648 

•7,772 

12,156 

20,114 

30,564 

30,960 

50,126 

50,687 

76,972 

195,953 

174,948 

118,439 

99.186 

98,462 

95,961 

66,139 

61,824 

54,273 

62,162 

267,394 

401,460 


15,658.441 

58,745 

•35.163 

22,554 

•14.335 

^18 

69.317 

145.969 

108.259 

212.655 

361.462 

628.762 

1.531.963 

1.702.810 

970.314 

837.344 

793.627 

713.381 

539.713 

686,886 

452.008 

476.002 

2.315,802 

2,981,786 


9,268,684 

35,886 
43,446 
63,323 
109,775 
131,727 
144,200 
195,461 
199,701 
258,703 
218,502 
278,762 
472,927 
409,640 
321,174 
368,759 
357,290 
329.791 
321.528 
314.565 
331.567 
378.708 
1,596,712 
2,386,537 


165,475,233 

438.198 

89.243 

123,106 

267,034 

486,042 

644,567 

1,083,900 

1,290,080 

1,874,717 

1,786,545 

2,588,605 

4.846,881 

4.630.403 

3.853.366 

4,837.126 

4.957,692 

4,935,930 

5.105,643 

5,274,365 

5,960,647 

7,262,145 

34,939,263 

68,179,715 


9.268.684 

35.886 
43.446 
63.323 
109,775 
131,727 
144,200 
195,461 
199,701 
258,703 
218,502 
278,762 
472,927 
409,640 
321,174 
368.759 
367,290 
329,791 
321,528 
314,566 
331,567 
378,708 
1,596,712 
2,386,537 


24,736,052 


No adjusted gross income 


98,611 
26,623 


$1,000 under $2.000 

$2,000 under S3.000 

$3 000 under S4 000 


43,974 
106,868 
187,613 


$4 000 under $5 000 


257,388 


$5 000 under $6.000 


426,276 


$6 000 under $7.000 


506,849 


$7 000 under $8 000 


741,892 


$8 000 under $9 000 


703,453 


$9 000 under $10 000 


1.025.460 


$10 000 under $11 000 . .. 


1.907.537 


$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 


1,693.277 
1,334,350 
1,547,257 
1,472,581 
1,307,790 
1.212,089 
1.127.755 


$18 000 under $19 000 .. - 


1.099.788 


$19 000 under $20 000 


1.186.555 


$20 000 under $25 000 


4.076.493 


$25,000 and over 


2.645.675 










Returns wi 


h two or more qu 


alifying children- 


:ontinued 








Size of adjusted 
gross income 


EIC usee 
income tax I: 


to offset 
efore credits 


Total 
t< 


ncome 

X 


EIC used to offset 
all other taxes 


EIC refundable 
portion 


Nontaxable combat 
pay amount 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 




(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


Total 


308,113 

•9 

•2,022 
•2,979 
•4,972 

•973 
•2,000 
•2,022 
•2,972 
•2,022 
•6,908 
•8,976 
52,046 
220,214 


131.358 

•17 

•194 
•390 
•260 

•295 
•686 
•1,017 
•2,288 
•281 
•1,484 
•1,794 
26,724 
95,730 


69,710 
•9 

69.700 


44,153 

•78 

44,076 


2,045,212 

16,398 

•6,489 

9,194 

•7,826 

11,855 

22,731 

31,494 

33,953 

51,614 

56,636 

80,936 

194,988 

177,569 

114,947 

97,939 

86,676 

85,005 

69,511 

55,977 

63,256 

77,519 

284,855 

407,844 


2,434,865 

19,416 

•5,234 

3,522 

•2,276 

5,210 

11,016 

22,171 

22.587 

36.993 

56,547 

98,546 

244,172 

263,652 

162,315 

148.666 

143.148 

123.396 

97.159 

109.468 

83,740 

100.238 

375,868 

299.525 


8,864,513 

34,504 
43,446 
62,942 
109,775 
131.727 
144.200 
195.115 
199.701 
258,318 
218,340 
278,756 
470,927 
409,640 
319,616 
365,739 
356,590 
328,849 
316,652 
311,990 
326,268 
364,274 
1,503,109 
2,114,034 


22,169,829 

79,178 

21.389 

40.452 

104.592 

182.303 

246.372 

404,105 

484,262 

704,898 

646,712 

926,525 

1,663,106 

1,429,626 

1,172,035 

1,398,297 

1,328,547 

1.183.377 

1.112,642 

1,018,006 

1,014,564 

1,084,523 

3,673.901 

2.250.420 


- 


_ 


No adjusted gross income 

$1 under $1 000 


- 


$1,000 under $2.000 

$2,000 under $3,000 


- 


$3 000 under $4 000 


_ 


$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 


_ 


$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 


■- 



• Estimate should be used with caution because o( the small number of returns on which it is based 

" Data combined to avoid disclosure of information for specific taxpayers, 

' For pnor year returns. EIC earned income includes Nontaxable earned income 

NOTE Detail may not add to totals because of rounding 



Basic Tables 2004 



89 













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Individual Returns 2004 



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Basic Tables 2004 



93 



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100 



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101 



I & 



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11 

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r- rt ID (*i 00 n (M 

r? oi_ ro in CO oo_ cm_ 

SO)" ^" O) ^' o" *-' 

CM n to 00 CM »n 

in 00 to CO •- T- ^ 



I 1 I I I I I I I 



1 I 1 I I 



I 1 I 1 1 



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in CM 



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CO •- CO CO in CO 

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to* V in to' oo" r«-." T-' 

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>n CO co_ *-_ CO 0)_ tj) 

cm" ■^" co" fo" cm" »-" 



1111 



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m^h-oi cooin|co 



o rj 



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in r^ CO 



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CM 


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CNJ CD 

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1- in • CO in CM 

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to CO CO 
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CM in CO 

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CO CO CO 



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■^ in f^ 



CD 

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CO(OCOC>CMr».CD ■«- CD 
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f^ 1- • r«. 1- in 



■^00 CO o CO ■>}■ CO 
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fs.^ (DCDCOCOCslOCMCOCD 

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102 



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cm' in ro' r-.' cm" 00" o" r-' o" 
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103 



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Basic Tables 2004 



105 



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107 



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Individual Returns 2004 



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Basic Tables 2004 



111 



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) 





Classified by tiie higtiest marginal rate at which tax was computed 


Tax rats classes 


Number of 
returns 


Adjusted 
gross income 


Modified taxable income 


Tax generated 


Income lax after credits 




At all rales 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 


Modified 






less deficit 












gross income 


taxable income 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All returns 




















All tax rates 


102,721,593 


6,633,918,423 


4,671,235,965 


1,648,021,625 


871,235 271 


373 981 958 


831 651 188 


12 5 


17 8 


5 percent 


1.050.924 


23,461,140 


7.140,697 


7,139,895 


357,108 


356,995 


312,599 


1,3 


44 




979 


6,988 


5,847 


5,847 


468 


468 


466 


6.7 


80 


10 percent 


22.551,903 


415 765,037 


104,892,909 


104.887,271 


10 490 342 


10 488 727 


5 164 426 


1 2 


49 




2.670.249 


65,057,813 


22,333,898 


96.515 


1,819,481 


9,652 


1,393,653 


2.1 


62 


10 percent (Form 8814) 


10.298 


-253,059 


6,926 


6.926 


693 


693 


4 692 


(X) 
62 


(X) 
10,3 


ISpercent 


40.584.215 


1,676,097,980 


1.005.860,591 


578.769.078 


129,525,438 


86,815,362 


103,669,190 


15 percent (capital gains) 


7.894.116 


615.168.897 


423,550,033 


149.386.077 


55,036,233 


22 407 912 


52 296 646 


85 


123 


20 percent 


23,907 


3,697,630 


2,889,483 


1.097.082 


454,485 


219,416 


450,627 


122 


15.6 


25 percent 


15.575.830 


1,209.645,283 


899,581,246 


239,674,078 


150,748,225 


59,918,520 


145,304,980 


12,0 


16 2 




6.455.653 


681,342,607 


522,772,894 


5,354,958 


88,571.451 


1 338 740 


87 597 903 


129 


168 




1.682.276 


240,355,615 


192,600,541 


35,316,078 


40,999.202 


9,888.502 


41,322 341 


17 2 


21 5 




1 902.565 


341,028 461 


277,482 362 


616 277 


56 884 573 


172 558 


58 515 667 


17 2 




33 percent 


1 364 321 


405 239 381 


345 720 894 


72 013 180 


82 876 707 


23 764 349 


85 597 768 


21 1 


24 8 


35 percent 


842.741 


955,745,268 


864,940,431 


452,330,772 


253.166.479 


158.315,770 


249,728,932 


26.1 


28.9 


Form 8615 


111.617 


1,559,382 


1,457.214 


1,327,593 


304,384 


284,294 


291,298 


18,7 


20,0 


Joint returns and returns 




















of surviving spouses 






















44,461,823 


4,454,047,702 


3,206,818,540 


1,084,545,532 


619,823,881 


261 632 669 


592 944 251 


13 3 


18 5 


5 percent 


322.546 


13 596 948 


4,025 412 


4 025 372 


201,279 


201 269 


163 738 


1 2 


4 1 




8 


607 


194 


194 


16 


16 


13 


2 1 


67 


10 percent 


6 249 263 


181 477 548 


43 476 696 


43 473 715 


4 347 993 


4 347 372 


1 880 052 


1 


4 3 




1,325.767 


44 529 037 


14 857 914 


62 776 


1 230 176 


6 278 


897 670 


20 


60 




3.722 


-281,600 


2,049 


2 049 


206 


206 


4 692 


(X) 
59 


(X) 
10 


15 percent 


16 630 637 


980 640 218 


582 661 748 


344 840 087 


75 508 506 


51 726 013 


58 030 078 




5.230.050 


471,504,031 


322 164 121 


105 461 151 


41 948 422 


15 819 173 


39 241 089 


8 3 


12 2 


20 percent 


18.978 


2.667,645 


2,007,767 


675,521 


308,678 


135,104 


300,758 


11.3 


15.0 


25 percent 


6.737,416 


713 716 297 


519 904 037 


128 458 943 


86 015 020 


32 114 736 


81 565 004 


11 4 


157 


25 percent (capital gains) 


4 089 522 


512 763 418 


389 835 189 


3 907 504 


65 622 558 


976 876 


64 615 596 


12 6 


16 6 




818.307 


145,576,188 


114 755 503 


18 808 817 


23 913 673 


5 266 469 


24 158 587 


166 


21 1 




1,249,947 


252,224,411 


203,619,048 


400.086 


41.204,137 


112 024 


42 574 774 


169 


20 9 


33 percent 


1 ,061 ,475 


326 459 308 


277 475 410 


56 156 417 


66 845 567 


18 531 618 


68 138 175 


20 9 


24 6 




724,186 


809,173,647 


732,033,452 


378 272 901 


213,677 651 


132 395 515 


211 374 026 


26 1 


28 9 


Fomn8615 
















(X) 


(X) 




















married persons 






















2,141,439 


119,024,614 


88,236,961 


39,823,240 


17,544 746 


9,798,383 

2,136 


17,069,747 

3,843 


14 3 


19 3 




9.510 


232.601 


42,721 


42.721 


2,136 


1.7 


9.0 


8 percent 
















(X) 
20 


(X) 
7 8 




297.644 


4 325.108 


1,099,848 


1 099,848 


109.987 


1 09 985 


86 170 


10 percent (capital gains) 


11,836 


277 626 


75 126 


17 357 


7317 


1 736 


5 971 


2 2 


7 9 


1 percent (Form 8814) . . . . 


6 


-26 844 


18 


18 


2 


2 




(X) 
69 


(X) 




1,025,710 


29 661 191 


1 7 864 086 


10 530 258 


2 312 948 


1 579 539 


2 041 627 


1 5 percent (capital gains) 


93 381 


10 245 812 


7 869 402 


5 832 951 


1 100 591 


874 943 


1 160 373 


11 3 


14 7 




258 


293 518 


263 167 


93 257 


43 513 


18 651 


46 504 


158 




25 percent 


445 220 


23 306 655 


1 7 578 939 


4 645 286 


2 942 256 


1 161 322 


2 855 391 


12 3 


16 2 




95 021 


6 732 778 


5 246 231 


1 37 737 


881 672 




905 298 






28 percent 


70,541 


6.169.818 


4,961,712 


826,236 


1,035,078 


231,346 


1,042,762 


16.9 


21.0 




34 444 


3 575 123 


2 949 1 36 


69 173 


589 204 


19 368 








33 percent . 


35 068 


5 697 868 


4 819 595 


1 000 895 


1 137 033 


330 295 


1,191,917 
7,123,804 


20 9 


24 7 




22,797 


28 533 361 


25 466 980 


1 5 527 502 


7 383 008 


5 434 626 






Form 8615 














(X) 


(X) 



Footnotes at end of table. 



112 



Individual Returns 2004 



Table 3.4--Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate 
at Which Tax Was Computed-Continued 



(All figures are estimates based on samples-money amounts are in thousands of dollars) 









Class 


ified by the highest marginal rate at which [ax was computed 






Tax rate classes 


Number of 
returns 


Adjusted 
gross income 


fvlodified taxable income 


Tax generated 


Income lax after credits 




At all rates 


At marginal rate 


At all rales 


At marginal rate 


Total 


As a percentage of 




Adiusted 


Modified 






less deficit 












gross income 


taxable income 




(1) 


(2) 


(3) 


(1) 


(5) 


(6) 


(7) 


(8) 


(9) 


Returns of heads 




















of households 




















All tax rates 


13,352,406 


508,103.161 


276,759,483 


120,763,876 


42,356,910 


20,765,207 


32.968,963 


6.5 


11.9 


5 percent 


25.133 


823,698 


236,568 


235,806 


1 1 ,869 


11,790 


8,184 


1.0 


3.5 


















(X) 


(X) 




5.409,279 


113,320,955 


26,266,120 


26,263.463 


2,626 902 


2,626,346 


284,990 


0.3 


1.1 




113,493 


2,803,074 


880.611 




75,272 




28.111 


1.0 


3.2 




5,593 


55,605 


4,622 


4.622 


462 


462 




(X) 


(X) 




5,901,891 


220,698,917 


121,535,948 


61,335,900 


15,220,525 


9,200,385 


9.064.195 


4 1 


7.5 




361,993 


21,179,091 


13,704,841 


4,028,988 


1.751,460 


604,348 


1.550.304 


73 


11.3 


20 percent 


4 


25,778 


24,557 


7,129 


4.024 


1,426 


4.404 


17.1 


17.9 




1,188,444 


87,046,797 


62,997.593 


16,767,136 


10.520.392 


4,191,784 


9.879,630 


113 


15.7 


25 percent (capital gains) 


207,987 


19,862 547 


14 737 081 


117 861 


2.546 257 


29 465 


2,537 201 


12 8 


17 2 




45,924 
36 489 


6,927,748 
6 481 103 


5.456.486 
5 120 177 


841,090 
21 584 


1.187,289 
1,088 736 


235,505 
6 044 


1,215,863 
1 175 116 


17.6 
18 1 


22.3 


28 percent (capital gains) 


23 




38,815 


10.653.208 


9.169.468 


2,072,568 


2,284,262 


683,947 


2,382,892 


22.4 


26.0 


35 percent 


17,362 


18.224,640 


16.625.412 


9,067,728 


5,039,460 


3,173,705 


4,838,072 


26,5 


29.1 


Form 8615 
















(X) 


(X) 


Returns of single persons 






















42,765,925 


1,552,742,946 


1,099,420,981 


402,888,976 


191,509,734 


81,785,700 


188,668,226 


12.2 


17.2 


5 percent 


693,734 


8,807,893 


2,835,996 


2.835.996 


141,824 


141,800 


136,834 


16 


48 


8 percent 


971 


6,381 


5.652 


5.652 


453 


452 


453 


7,1 


8.0 




10,595,717 


116,641,427 


34.050,245 


34.050.245 


3,405,461 


3.405.025 


2 913,213 


2.5 


86 




1 219 154 


1 7 448 076 


6 520 247 


16 382 


506 716 


1 638 


461 900 


26 


7 1 




975 


-220 


236 


236 


24 


24 




(X) 
7.8 


(X) 
12.2 


15 percent 


17,025,977 


445,097,653 


283,798,809 


162.062.833 


36,483.459 


24.309.425 


34,533,290 




2,208.692 


112,239,963 


79 811 669 


34 062.987 


10 235 760 


5 109 448 


10 344 879 


92 


130 




4,667 


710,689 


593,993 


321,175 


98.270 


64,235 


98,961 


13.9 


16.7 


25 percent 


7 204 749 


385 575 534 


299 100 678 


89 802 712 


51 270 557 


22 450 678 


51 004 956 


132 


17 1 




2.063.123 


141,983,863 


112.954 393 


1.191.856 


19.520 963 


297 964 


1 9.539 808 


13.8 


17 3 


28 percent 


747.504 


81,681,862 


67.426.839 


14.839.935 


14.863.163 


4,155.182 


14,905,129 


182 


22 1 




581.685 


78 747 824 


65 794 001 


125 434 


14 002 495 


35 122 


14 159 689 


180 


21 5 




228.963 


62,428,998 


54.256.421 


12.783,299 


13,609,846 


4.218.489 


13,884 784 


22 2 


25 6 


35 percent 


78 396 


99 813 621 


90 814 586 


49 462 641 


27 066 360 


17 311 924 


26 393 031 


26 4 


29 1 


Form8615 


111.617 


1,559,382 


1,457,214 


1,327,593 


304,384 


284.294 


291.298 


18.7 


20.0 



(X) Percentage not computed 

NOTE: Detail may not add to totals because of rounding, 



Basic Tables 2004 



113 



Table 3.5-Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross 



Income 

(All rigures are eslimates based on samples-money amounts are m thousands of dollars) 





Number 
of 

returns 


Taxable 
Income 


IVlodified 
taxable 
income 


Tax 
generated 
at all rates 




Tax getterated at s 


pecified rate 






Size of 


5 percent 


8 percent 


adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(1) 


(2) 


(3) 


W 


(5) 


(6) 


(?) 


(8) 


(9) 


(10) 


Total 


102,721,593 

300,578 
287,958 
974,788 
1,160,208 
2,609,023 
2,636,751 
2,638,601 

2,945,589 
3,405,686 
3,753,538 
8,868,444 
8,190,375 
13,665,157 
10,483,796 

17,969,102 
10,092,901 
9,722,070 
2,344,773 
432,469 

103,839 

45,055 

65,425 

15,813 

9,656 


4,670,165,330 

123,999 

349,852 

807,681 

2,453,732 

5,009,507 

8,591,163 

12,253,742 

17,073,794 

22,454,271 

27,214,656 

88,165,848 

113.029,248 

269.409.154 

290,235,986 

729,503,069 
610,458,946 
962,802,162 
565,602,397 
260,116,504 

112,688,920 
69,942,269 

176,063.515 
97,901,784 

227,893,131 


4,671,235,965 

125,052 

349.852 

808.159 

2.456.939 

5,009,825 

8,591,563 

12,267,261 

17,086,060 

22,469,272 

27,229,368 

88,218,442 

113,062,653 

269,501,146 

290,396,767 

729,767,801 
610,671,582 
963,012,179 
565,577,396 
260,109,074 

112,695,770 
69,937,281 

176,031,643 
97,946,958 

227,915.024 


871,235,271 

9,080 

30.383 

78,535 

237,820 

495.293 

845.086 

1,225,668 

1,734,325 
2,406,610 
3,041,159 
10,242,795 
13,603,201 
33,865,146 
39,622,738 

105,987,893 
94,028,152 
178,200,666 
134,052,737 
70,921,028 

31,285,276 
19,605,837 
48,518,222 
26,124,134 
55,073,487 


11,669,158 

178,409 
164,411 
139,263 
110,338 
174.108 
239,643 
229,867 

244,173 
299,958 
345,744 
806,300 
866,820 
1,662,248 
1,255,868 

2,916,611 

1,346,045 

511.321 

126.774 

28,665 

9,000 
3,781 
6,366 
1,982 
1,445 


54,487,388 

70,805 
157,443 
149,793 
165,584 
213,759 
320,142 
369,233 

449,420 
603,413 
605,459 
1,671,210 
2,077,076 
4,480,012 
4,626,160 

11,931,173 
9,578,896 

11,017,707 
3,886,711 
1,116,294 

371,714 

163,827 

293.735 

96,156 

72,664 


2,724,758 

3,544 
7.872 
7,494 
8,283 
10,681 
16,019 
16,469 

22,489 
30,184 
30,286 
83,592 
103,900 
224,048 
231,341 

596,630 
478,993 
550,909 
194,348 
55,767 

18,587 
3,192 

14,687 
4,808 
3,633 


11,553 

•971 

•2,000 

•960 

•1,906 

•1,366 

•935 

•1,902 

•363 

•999 

•92 

•46 

•17 

•3 

••4 


99,717 

•5,662 

•162 

•753 

•13,869 

•5,886 

•19,349 

•26.944 
•2,070 

•18,994 
•4.179 
•1.365 

•328 

•2 

••163 


7.978 


Under $2 000 




$2 000 under $4 000 




$4 000 under $6 000 




$6 000 under $8 000 


•453 


$8 000 under $10 000 




$10 000 under $12 000 




$12 000 under $14,000 




$14 000 under $16,000 


•12 


$16 000 under $18 000 




$18 000 under $20 000 


•60 


$20,000 under $25,000 




$25 000 under $30,000 


•1.109 


$30 000 under $40 000 


•472 


$40 000 under $50 000 . , .. 


•1.548 


$50,000 under $75,000 


•2,156 


$75 000 under $100,000 


•166 


$100 000 under $200 000 


•1,520 


$200 000 under $500 000, 


•334 


$500 000 under $1 000 000 , 


•109 


$1,000,000 under SI, 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 


•26 

••13 




e 








Tax generated a 


t specified rate- 


:ontinued 








Size of 


10 percent 


10 percent (capital gains) 


10 percent (from Form 8814) 


adjusted gross incom 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 






(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total 


101,368,631 

153,496 
174,240 
918,365 
1,134,655 
2,527.648 
2.569.125 
2.595.136 

2.899.025 
3,360,804 
3,672,360 
8,770.396 
8.120.596 
13.560,647 
10,434,042 

17,883,973 
10,025,771 
9,632,217 
2,297.965 
415.674 

97.916 
42.283 
60,129 
13,999 
8,270 


946,805,321 

51,695 
143,000 
601,848 
2,242,523 
4,743,997 
8,232,995 
11,561,179 

15,717,175 
18,070,599 
19,676,318 
56.612,993 
63,044,150 
125,114,351 
109,719,333 

213,099,670 

130,542,254 

128,559,743 

30,584,115 

5,548,979 

1,295,360 
559,505 
793,513 
183,016 
107,011 


94,680,532 

5,170 

14,300 

60,185 

224,252 

474,400 

823,300 

1,156,118 

1,571,718 
1,807,060 
1.967,632 
5,661.299 
6,304,415 
12.511.435 
10,971,933 

21,309.967 

13,054,225 

12,855.974 

3.058.412 

554.898 

129.536 
55,951 
79,351 
18,302 
10,701 


44,199 

•973 

•5,919 
•952 

•3,999 
•971 
•971 

•6,751 
•954 

8,689 
8,290 
4.341 
•1,102 
233 

•17 
•11 
•12 

••13 


289,572 

•1.384 

•5,277 

•617 

•3,745 

•12.899 

•31 

•33.194 

•571 

72,134 

12,676 

110,401 

•24,521 

9,721 

•956 
•330 
•541 
••575 


28,942 

•138 

•528 

•62 

•374 

•1.290 

•3 

•3,320 

•57 

7,213 

1,267 

11,040 

•2,452 

972 

•96 
•33 
•48 
••48 


109,147 
1.441 

•973 

•1,942 

•971 

•940 

•940 
•3,999 
•3,128 
•7,924 
•4,001 
•6,938 
•6,998 

16,338 
11,604 
24,601 
10,386 
3,193 

1,154 
607 
834 
194 
140 


61,851 
989 

•510 

•3,108 

•233 

•227 

•226 
•1,200 
•1,653 
•2,078 
•1,840 
•2,578 
•1,314 

8,538 
4,907 
19,179 
8,112 
2.670 

1.093 
381 
716 
166 
134 


6 187 


Under $2 000 


99 


$2,000 under $4,000 




$4 000 under $6 000 


•52 


$6 000 under $8 000 


•311 


$8 000 under $10 000 


•23 


$10 000 under $12 000 


•23 


$12 000 under $14 000 




$14 000 under $16 000 


•23 


$16,000 under $18,000 


•120 


$18,000 under $20 000 


•165 


$20 000 under $25 000 


•208 


$25 000 under $30 000 


•184 


$30 000 under $40 000 


•257 


$40,000 under $50,000 


•132 


$50 000 under $75 000 


854 


$75 000 under $100 000 


491 


$100 000 under $200 000 


1 919 


$200,000 under $500,000 


812 


$500,000 under $1,600,000 


267 


$1 000 000 under $1,500,000 


109 


$1,500 000 under $2,000,000 




$2 000 000 under $5 000 000 


72 


$5,000 000 under $10 000 000 


17 


$10,000,000 or more 





13 



Footnotes at end of table. 



114 



Individual Returns 2004 



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 specified rate--ccntinued 








Size of 


1 5 percent 


15 percent (capital gams) 


20 percent 


adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 


75,970,951 

•9,864 

•9,771 

267,882 

877,600 
1,925,415 
1,908.789 
4.764.556 
5.274.317 
11.028.553 
9.878.983 

17.583.029 
9.953.945 
9.572.173 
2.281.828 
413.032 

97,145 
42,035 
59.830 
13.952 
8.253 


1,663,794,661 

•8,165 
•17,430 
285.021 

847,847 

3,766,809 

6,907,125 

29,832.054 

47.878.867 

138.324.259 

154.722.954 

415.491.155 

363.215.486 

384.891.800 

91,994,275 

16.734,838 

3.898.435 

1.689.431 

2,406.365 

556.212 

326.134 


249,969,199 

•1,225 
•2.615 
42.753 

127.177 

565.021 

1.036.069 

4.474.808 

7.181,830 

20,748,639 

23,208,443 

62,323,673 
54,482,323 
57,733,770 
13,799,141 
2,510,226 

584,765 

253,415 

360,955 

83,432 

48,920 


11,332,216 

105,752 
614,042 

1,380,016 
2,283,477 
4,609,638 
1,743,614 
374,626 

94,300 
41,353 
60,922 
15,095 
9,381 


442,179.782 

69.284 
1.176,977 

5.310.062 

9.418.072 

45.425.760 

68.159,112 

49.479.031 

28.409.292 
18.840,574 
56.857.825 
38.368,428 
120.665,365 


66,327,177 

10,388 
176,544 

796,523 

1,412,754 

6,813,971 

10,223,906 

7,421.862 

4.261.396 
2.826.087 
8.528,676 
5,755,265 
18.099,805 


55,751 

_ 

•935 
•3,817 

9,805 
8,457 
19,690 
9,424 
2,179 

474 
295 
419 
130 
126 


3.136,866 

•1,029 
•3,923 

62,752 

33,780 

318.712 

410.591 

293,435 

113,917 
110.119 
329.482 
204.028 
1.255.100 


627,369 


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 


•206 


$40 000 under $50 000 


•784 


$50 000 under $75 000 


12,550 


$75 000 under $100,000 


6,755 


$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 


63,741 
82,119 
58,687 

22,783 
22,024 
65,896 
40,806 
251,020 










Tax generated 


at specified rat 


e-continued 








Size of 


25 percent 


25 F 


ercent (capilel g 


ains) 


28 percent 


adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 
at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


Total 


27,762,690 

966,196 
3,359,324 

5,354,107 
6,231,834 
9,042,283 
2,196,585 
398,207 

93,578 
40,742 
58,150 
13,608 
8.076 


682,440,467 

1,410,122 
20,125,107 

83.405,285 
93.597.553 
327.583.271 
122.110.126 
22.254.323 

5.237.079 

2.272.429 

3.243.692 

755.974 

445.507 


170.610,117 

352,531 
5,031,277 

20,851.321 
23.399.388 
81.895.818 
30.527,532 
5.563.581 

1.309.270 
568.107 
810.923 
188.994 
111.377 


510,813 

•5,068 

39,707 

57,687 

203,900 

129.181 

41.828 

12.462 
5,930 
9.974 
2.917 
2,158 


11,038,064 

•1,080 

81,602 

103,163 

1,603,897 

2,426,035 

2,094,936 

730,566 
505,113 

1,388,404 
699,686 

1,403,681 


2,759,579 

•272 

20,404 

25,797 

401,002 

606,523 

523.739 

182.643 
126.279 
347.102 
174,922 
350,895 


5,781,344 

21.942 

554.122 

2.536.936 

2.076.948 

382.758 

90,957 
39,508 
56,794 
13,383 
7.996 


220,414,909 

59,834 

4.148,004 

61,401.057 

118,433,505 

23,507,024 

5,622,973 

2.433,599 

3.494.217 

824.174 

490.522 


61,716,175 


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 




$40,000 under $50,000 




$50,000 under $75,000 


16,754 


$75,000 under $100,000 


1,161,441 


$100,000 under $200,000 


17,192.296 


$200,000 under $500,000 


33.161.381 


$500,000 under $1,000,000 


6.581.967 


$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 


1.574.432 
681.408 
978.381 
230.769 
137.346 



Footnotes at end of table 



Basic Tables 2004 



115 



Table S.S-Retums with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross 
Income 

(All figures are estimates based on samples-money amounls are In thousands of dollars) 



Size of 
adjusted gross income 



28 percent (capital gams) 



Number 

of 
returns 



Income 
taxed 
at rate 



Tax 

generated 

at rale 



Tax generated at specified rate--continued 



33 percerit 



Number 

of 
returns 



Income 
taxed 
at rate 



Tax 

generated 

at rate 



Number 

of 
returns 



35 percent 



Income 
taxed 
at rale 



Tax 

generated 

at rate 



Fomi8615 



Number 

of 
returns 



Income 
taxed 
at rate 



Tax 

generated 

at rate 



Total 

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 
$16,000 
$18,000 
$20,000 
$25,000 
$30,000 
$40,000 



under $16.000.. 
under $18.000., 
under $20,000-. 
under $25,000 , 
under $30.000,, 
under $40,000,., 
under $50.000... 



$50,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1.000.000,. 



$1,000,000 under $1.500.000..., 
$1,500,000 under $2.000.000,.,, 
$2,000,000 under $5,000.000... 
$5,000,000 under $10.000.000.. 
$10,000,000 or more 



(38) 



21.661 



•2.037 
•1.000 
9.746 
4.941 
1.789 

513 
396 
706 
271 
262 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



346.997 



191.554,312 



63,212,923 



842,749 452,366,186 



158,326,165 



•524 
•11.724 
62.717 
122.838 
102.850 

53.976 

43.341 

348.446 

202.840 

290.022 



•147 
•3.283 
17.561 
34.395 
28.798 

15.113 
12.136 
97.565 
56.795 
81.206 



•2.C37 

100.681 

1.631.980 

369.296 

88.242 
38.393 
55.382 
13.149 
7.909 



•2.995 

1.962.717 

110.787.023 

60.570.096 

12.260,195 
5.342.628 
7.693.130 
1.833.360 
1.102.169 



647.697 
36.569.718 
16.688.132 

4.045.864 

1.763.067 

2.538.733 

605.009 

363.716 



2.364 
308.211 
339,550 

82.728 
36.694 
52.809 
12.663 
7.730 



30.949 
16.384,080 
88,363.416 

54.676,345 
37.959,440 
99,069,255 
54,106,013 
101,756,688 



10,832 

5.734.428 

30,927.196 

19.136.721 
13.285.804 
34.681.239 
18.937.105 
35.614.841 



111,617 

•9.833 
40.395 
18.073 
•7.830 
•5.865 
•2.177 
•4.837 

•4.958 
•1.942 
•1.923 
•4.837 
•1.923 
•1.906 



•4.094 

•41 
•862 

•41 



•38 
16 



1.327,593 

■1,563 
49.410 
56.008 
•40.071 
•42.287 
•20.768 
•51.828 

•65.964 
■26.634 
•34.313 
•87.209 
•46.720 
■60.430 



•216.129 

•5.276 
•242.174 
•31.096 

•23.542 
•16.566 
•92.320 
115.296 



(49) 



284,294 

•269 
8.163 
10.761 
•4.468 
•8.707 
•3.067 
•8.196 

•12.194 
•4.012 
•6.384 
•21.170 
•11.351 
•13.367 

•48.812 

•1.838 
•67.066 
•4,784 

•3.923 

•3.293 

•14.587 

27.862 



• Estimate should be used with caution because of the small number of sample retums on wtiich it is based 
•• Data combined to avoid disclosure of information for specific taxpayers. 
NOTE: Detail may not add to totals because of rounding 



116 



Individual Returns 2004 



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) 














Tax rate 


All 
returns 


Joint returns and 
returns of surviving spouses 


Returns of married 
persons filing separately 


class 


Number 

of 
returns 


Income 
taxed 
at rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Income tax 

generated 

at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All tax rates 


102,721,593 

11.669,158 

11,553 

101,368,631 

44,199 

109,147 

75,970,951 

11,332,216 

55,751 

27,762.690 

510,813 

5,781,344 

21,661 

2,207,069 

842.749 

111,617 


4,671,235,965 

54,487.388 

99,717 

946,805,321 

289,572 

61,851 

1,663,794,661 

442,179,782 

3,136,866 

682,440,467 

11,038,064 

220,414,909 

1,239,277 

191,554,312 

452,366,186 

1,327,593 


871,229,750 

2,724.369 

7,977 

94,680,532 

28,957 

6,187 

249,569,199 

66,326,967 

627,373 

170,610,117 

2,759,516 

61,716,174 

346,998 

63,212,923 

158,328,165 

284,294 


44,461,823 

6,873.253 

3,449 

44.038,329 

25,747 

78,820 

36,398,647 

7,504,203 

36,590 

14,641,434 

347.828 

3,846.799 

16.598 

1,785,661 

724.186 


3,206,818,540 

36,448.536 

39,627 

574.137.817 

210,349 

48,885 

1.104.833,489 

330.973,121 

2,218,584 

453,005,255 

8,506,490 

159.337,910 

917.249 

157,868,330 

378,272.901 


619,821,457 

1,822,427 

3,170 

57,413,782 

21,035 

4,890 

165,725,023 

49,645,968 

443,717 

113,251,314 

2,126,622 

44,614,615 

256,830 

52,096,549 

132,395,515 


2,141,439 

112,046 

•43 

2.123,230 

•2,899 

937 

1,813,039 

187,591 

392 

701,160 

10,952 

162,838 

69 

57,865 

22,797 


88,236,961 

542,852 

•1,226 

14.125,945 

•18,712 

1,864 

26,859,821 

14.415,115 

170.357 

10,611.391 

315,016 

2,968,037 

77,294 

2,601.825 

15,527,502 


17,544,727 


5 percent 


27,143 




•98 




1,412,595 




•1,871 


10 percent (Form 8814) 


186 




4,028,973 


15 percent (capital gains) 


2,162,267 




34,071 




2,652,848 




78,754 




831,050 




21,642 


33 percent 


858,602 




5,434,626 


Form 861 5 


- 




Tax rate 
class 








Returns of head! 
of households 






Returns of 
single persons 




Number 

of 
returns 


Income 
taxed 
at rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Income tax 

generated 

at rate 










(10) 


(11) 


(12) 


(13) 


(14) 


(15) 




13,352,406 

497,689 

•934 

13,310,384 

•2,210 

26,347 

7,782,512 

316,630 

433 

1,532,486 

13,742 

138,577 

•28 

56,177 

17.362 


276,759,483 

1,752,886 

•13,831 

106,284,986 

•3,363 

10,596 

110.247,095 

9,549.782 

41,578 

29,602,345 

196,104 

5,174,643 

•26,562 

4,787,984 

9,067,728 


42,356,182 

87,644 

•1,106 

10,528,499 

•336 

1,060 

16,537,064 

1,432,467 

8,316 

7,400.586 

49.026 

1.448.900 

•7.437 

1,580,035 

3,173,705 


42,765,925 

4,186,170 

•7,125 

41,896,688 

13,342 

3,044 

29,976,754 

3,323,792 

18,335 

10,887.610 

138.291 

1,633,129 

4,964 

307,367 

78,404 

111,617 


1,099.420,981 

15,743,114 

•45,030 

252,256,572 

57,148 

506 

421,854,257 

87,241,764 

706,348 

189,221,476 

2,020,454 

52,934,319 

218,171 

26,296,175 

49,498,055 

1,327,593 


191,507,384 




787,156 




•3,602 




25.225.657 











5,715 




51 




63,278,139 










13,086.265 




141.270 




47.305.369 











505.113 




14,821,609 











61,088 




8,677,738 


35 percent 


17,324,319 


Form 8615 








284,294 



' 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. 



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 
2004 to reflect changes in the law. 

Additional Child Tax Credit A 

(line 67, Form 1040) 

See "Child Tax Credit." 

Additional Standard Deduction 

(included in line 39, Form 1040) 

See "Standard Deduction." 



Additional Taxes 

(line 43, Form 1040) 

Taxes calculated on Form 4972, Tax on 
Lump-Sum Distributions were reported here. 

Adjusted Gross Income Less 
Deductions 

See "Adjusted Gross Income Less Deficit." 

Adjusted Gross Income Less Deficit A 

(line 36, 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; 

• Ordinary dividends and capital gain 
distributions; 

• Taxable refunds of state and local income 
taxes; 



117 



118 



Individual Returns 2004 



• Alimony and separate maintenance 
payments; 

• Net income derived from a business, 
profession, or farm; 

• Net gain from the sale of capital assets; 

• 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; 

• Taxable distributions from a Coverdell 
education savings account; 

• Taxable distributions from a health savings 
account (HAS) or Archer MSA; 

• Prizes, awards, and gambling winnings; 

• Jury duty fees; 

• Amounts received that were claimed as a 
deduction or credit in a prior year; 

• Bartering income; and 

• Alaska permanent fund dividends; 

Some reported income was fully or partially 
excluded from total income for 2004. 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 34, Form 1040) 
were subtracted to arrive at adjusted gross 
income (line 36, Form 1040): 

• Educator expenses; 



• Certain business expenses of reservists, 
performing artists, and fee-basis 
government officials; 

• Contributions to self-employed retirement 
plans (Keogh or simplified employee 
pension) and certain contributions to IRAs; 

• Certain student loan interest; 

• Tuition and fees deduction; 

• Health savings account deduction; 

• 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 fiinds from time savings accounts; 

• Alimony payments; 

• Forestation or reforestafion expenses; 

• Foreign housing exclusion; 

• Repayments of supplemental 
unemployment compensation; 

• Amount of jury duty pay reported on line 
21, Form 1040, that was repaid to 
employers; 

• Attorney fees and court costs paid after 
October 22, 2004, for actions settled or 
decided after that date involving certain 
unlawfial discriminafion claims but only to 
the extent of gross income from such 
actions; 

• Deduction for clean-fuel 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 35 was greater than the amount 
on line 22). 

Adjusted Gross Income or Loss 

See "Adjusted Gross Income Less Deficit." 

Adjustments 

See "Statutory Adjustments." 

Adoption Credit A 

(line 52, Form 1040) 

Generally, this nonrefiandable credit 
(reported on Form 8839) was available to 



Explanation of Terms 



119 



taxpayers who paid qualified adoption expenses 
in 2003 for an adoption that became final in 2004 
or later, or for qualified expenses paid in 2004, 
for an adoption that was final in or before 2004. 
The credit could have been as much as $10,390 
for each child. 

Advance Earned Income Credit 
Payments 

(line 60, 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 
either increased the balance due amount or 
reduced the amount of the overpayment. 

Alimony Paid 

(line 34a, 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 

(lines 57, 58, 59, 61, 62 Form 1040) 

For the statistics in this report, this amount 
represents the sum of the self-employment tax; 
additional tax on health savings account 
distributions; additional tax on Archer MSA 
distributions; additional tax on Medicare 
Advantage MSA distributions; tax from the 
recapture of the investment credit, the low 
income housing credit, qualified electric vehicle 
credit, the Indian employment credit, the new 
markets credit and credit for employer provided 
child care facilities; social security and Medicare 
taxes on tip income, penalty tax on qualified 



retirement plans; 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; excise tax on stock compensation 
from an expatriated corporation; and the 
statistics included tax from recapture of 
education credits. This differs slightly from 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 

(line 44, Form 1040) 

The alternative minimum tax (AMT) was 
levied on income including benefits received in 
the form of deductions and exclusions, which 
reduced an individual's regular effective tax rate. 
These benefits, known as "altemafive 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 28, Form 6251) was defined 
as taxable income for ordinary income tax 
purposes adjusted for net operating losses from 
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 $58,000. The maximum 
amount for a single or head of household 
taxpayer was $40,250, and for a married couple 
filing separately, $29,000. The AMT exclusion 
was phased out if AMTI exceeded certain levels. 
For single taxpayers, the phase-out began at 
$112,500 and ended at $273,500. For joint 
returns the range was $150,000 to $382,000, and 



120 



Individual Returns 2004 



for married couples filing separately, the range 
was $75,000 to $191,000. 

If there was an amount remaining after 
subtracting the exemption, the first $175,000 (the 
first $87,500 if married filing separately) was 
taxed at a 26 percent rate; any excess was taxed 
at a 28 percent rate, except that capital gains 
were 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 41, Form 1040 
minus the regular foreign tax credit, line 44, 
Form 1040) to arrive at the alternative minimum 
tax. 

Personal credits (such as the child tax credit, 
child care credit, etc.) could be taken against the 
AMT. 

Archer Medical Savings Account 

Deduction A 

(included in line 35, Form 1040) 

Certain taxpayers who were covered only by 
a high-deductible health plan were able to 
participate in the Archer medical savings account 
program. The taxpayer was allowed to take a 
deduction of up to $1,690 ($3,862.50 for a 
family) a year for contributions to a medical 
savings account. The Archer medical savings 
accounts were used to pay for medical expenses 
not reimbursable by medical insurance. Form 
8853, Archer MSA 's and Long-Term Care 
Insurance Contracts, was used for the medical 
savings accounts. 

Basic Standard Deduction 

(included in line 39, Form 1040) 

See "Standard Deduction." 

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 2006 issue of the Statistics of Income 
Bulletin. 

Business or Profession Net Income Less 
Loss 

See "Business or Profession Net Income or 
Loss." 

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. 



Explanation of Terms 



121 



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.") 

Casualty or Theft Loss of Income- 
Producing Property 

(included in line 27, Schedule A) 

See "Miscellaneous Itemized Deductions." 

Certain business expenses of reservist, 
performing artist, and fee-basis 
government officials 

(line 24, Form 1040) 

Qualified business expenses were deductible 
for reservists, performing artists, and fee-basis 
state or local government officials, whether or 
not the taxpayer itemized their deductions. 

Child Care Credit 

(line 47, 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 (BIN) 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 $3,000; with more 
than one dependent the credit was based on the 
smaller of earned income or $6,000. 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 35 percent of eligible 
expenses for taxpayers with adjusted gross 
income of $15,000 or less. The credit was 
reduced by one percentage point for each $2,000 
or fraction thereof of adjusted gross income in 
excess of $15,000 up to $43,000. The credit 
remained at 20 percent of expenses for 
individuals with adjusted gross income over 
$43,000. 

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 A 

(line 51, 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, adopted child, or 
qualifying foster child for whom the taxpayer 
claims a dependent exemption. The taxpayer 
could claim up to $1,000 for each child meeting 
the AGI phase out guidelines. 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 



122 



Individual Returns 2004 



filing separately; and $75,000 for single filers, 
head of households, or widow(ers). 

An additional child tax credit could have 
been refundable. The taxpayer had to meet the 
general requirements and some additional 
requirements. The additional child tax credit was 
not included in credits but instead as a payment 
(line 67, Form 1040). For 2004, the credit limit 
based on earned income was increased to 15 
percent of the taxpayers earned income that 
exceeded $10,750. Members of the US Armed 
Forces, who served in a combat zone, had their 
nontaxable combat pay count as earned income 
in figuring this credit. 

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 69b, Form 1040) 

This refundable 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. 

Credit for the Elderly or Disabled 

(line 48, 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 
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 from 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 condidon 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 69a, 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. 



Explanation of Terms 



123 



Credit to 2005 Estimated Tax 

(line 73, Form 1040) 

This amount was the part of the overpayment 
of 2004 tax which taxpayers specifically 
requested to be credited to their estimated tax for 
2005. (See also "Overpayment" and "Estimated 
Tax Payments.") 

Deduction of Self-Employment 

Tax 

(line 30, 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 

(lines 9a and 9b, Form 1040) 

Ordinary 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. Ordinary dividends also 
included distributions from money market 
mutual funds. 

Ordinary 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 
treated as interest income. 

Qualified dividends are the ordinary 
dividends received in tax years beginning after 
2002 that met certain conditions. These 
included: the dividend must have been paid by a 
U.S. corporation or a "qualified" foreign 
corporation; the stock ownership must have met 
certain holding period requirements; the 
dividends were not from certain institutions, such 
as mutual savings banks, cooperative banks. 



credit unions, tax-exempt organizations, or 
farmer cooperatives; and the dividends were not 
for any share of stock which was part of an 
employee stock ownership plan (ESOP). The 
maximum tax rate for qualified dividends was 15 
percent (generally 5 percent for taxpayers whose 
other income was taxed at the 10 percent or 15 
percent rate). 

Earned Income Credit A 

(line 65a, Form 1040) 

The earned income credit (EIC) for 2004 was 
a maximum of $2,604 for one qualifying child, 
$4,300 for two or more qualifying children, and 
$390 for taxpayers with no qualifying children. 
To be eligible for the credit with children, the 
taxpayers, other than married taxpayers filing 
jointly, must have had a qualifying child living 
with them for more than half the year and have 
had earned income and adjusted gross income 
each less than $30,338 ($34,458 if more than one 
qualifying child). For married filing jointly, 
earned income and adjusted gross income had to 
be less than $31,338 for one child and $35,458 
for two or more children. To be eligible for the 
credit without children, the taxpayer must have 
had earned income and adjusted gross income 
less than $11,490 ($12,490 for married filing 
jointly) and the taxpayer (or their spouse) must 
have been at least 25 years of age and less than 
65 years old. The credit was generally based on 
earned income, consisting of wages, salaries, and 
other employee compensation, plus net earnings 
from self-employment. A taxpayer who was a 
member of the US Armed Forces and served in a 
combat zone, had certain pay excluded from their 
income. The taxpayer could have elected to 
include this pay in earned income when figuring 
the EIC. Taxpayers with investment income 
totaling more than $2,650 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 



124 



Individual Returns 2004 



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 Used to Offset 

Otlier Taxes 

See "Earned Income Credit." 

Education Credits A 

(line 49, Form 1040) 

There were two credits available, the Hope 
credit and the Lifetime Learning credit. A 
taxpayer was only able to claim one of the 
credits per student, not both. The credits were 
phased out for AGI between $42,000 and 
$52,000 ($85,000 and $105,000 for married 
filing jointly). A taxpayer could not take either 
credit if they were claimed as a dependent on 
another return, married filing separately, or took 
a deduction for tuition and fees for the same 
student. 

The Hope credit allowed a maximum credit 
per student of 1 00 percent of the first $ 1 ,000 of 
qualified tuition and related expenses and 50 
percent credit of 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 20 percent of the first $10,000 of 
eligible expenses, or $2,000 per return. 

Education IRA (Coverdell Education 

Savings Accounts) 

Taxpayers could have made nondeductible 
contributions up to $2,000 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 $190,000 and 
$220,000 for taxpayers married filing jointly) 
(See also "Individual Retirement Arrangement 
Deductible Payments.") 

Educator Expenses 

(line 23, Form 1040) 

If a taxpayer was an eligible educator in 
kindergarten through grade 12 in 2004, a 
deducUon of $250 ($500 for two educators filing 
jointly) qualified expenses may have been taken. 
This deduction could have been taken even if the 
taxpayer did not itemize deductions. 



Employee Business Expense 

See "Unreimbursed Employee 
Expenses." 



Business 



Empowerment Zone and Renewal 
Community Employment Credit 

(included in line 54c, Form 1040) 

Both the empowerment zone and renewal 
community credits were available to taxpayers 
for qualified wages paid or incurred during 2004. 
Parts of designated urban and rural areas in the 
United States qualified to receive the benefits of 
this credit. 



Explanation of Terms 



125 



Estate or Trust Net Income or Loss 

(line 37, 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. 

Estate or Trust Net Income Less Loss 

See "Estate or Trust Net Income or Loss." 

Estimated Tax Payments 

(line 64, Form 1040) 

This figure represents the total of the tax 
payments made for 2004 using Form 1040-ES, 
and any overpayment from the taxpayer's 2003 
return that was applied to the 2004 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 2004, and they expected 
withholding and credits to be less than the 
smaller of: (a) 90 percent of the tax shown on 
Form 1040 for 2004, or (b) 100 percent of the tax 
shown on Form 1040 for 2003 (112 percent of 
the tax shown on Form 1040 for 2003 for 



taxpayers with adjusted gross income greater 
than $150,000 ($75,000 for married filing 
separately)). 

Excess Social Security Taxes 

Withheld A 

(line 66, Form 1040) 

If a taxpayer earned more than $87,900 in 
total wages from two or more employers in 2004, 
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, 41, Form 1040) 

In the computation of taxable income, a 
$3,100 deduction was allowed for each 
exemption claimed if adjusted gross income was 
less than $107,025. 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 2004: 

1) The individual received more than half of 
his or her support for 2003 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; 



126 



Individual Returns 2004 



5) The individual's gross income was less 
than $3,100. 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 $142,700 and 
was completed at $265,200; for married persons 
filing jointly and surviving spouses, the phaseout 
began at $214,050 and was completed at 
$336,550; for heads of household, the phaseout 
began at $178,350 and was completed at 
$300,850; and for married persons filing 
separately, the phaseout began at $107,025 and 
was completed at $168,275. 

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 1 1 , 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 40, 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.") 

Farm Rental Net Income Less Loss 

See "Farm Rental Net Income or Loss." 

Filing Status 

See "Marital Filing Status." 

Foreign-Earned Income Exclusion 

(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 $80,000 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 35, 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 
2004. 



Explanation of Terms 



127 



Foreign Tax Credit 

(line 46, Form 1040) 

Individuals who paid income or excess profit 
taxes to a foreign country or U.S. possession 
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 2004 could be carried back 
2 years and then forward 5 years. 

Forms 1040, 1040A, and 1040EZ 

The individual income tax system utilizes 
three major forms to collect income and tax 
information: the 1040, 1040A, and 1040EZ. A 
variation of the basic forms is an electronically 
filed form. Returns of all 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 1040EZ in 
the statistics. 

The forms represented different levels of 
complexity in regard to the information reported. 
The Form 1040EZ for instance, could only be 
used if taxable income was less than $50,000, 
non-wage income came from only a limited 
number of sources, and the taxpayer did not 
itemize deductions. The Form 1040A could only 
be used if taxable income was less than 
$100,000, 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 
$100,000. 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 1040A or 1040EZ, used 
certain tax provisions, or had certain tax credits 
not on Form 1040A or 1040EZ. (These forms 
can be found in Section 5, 2004 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 54a, Form 1040) 

The general business credit consisted of the: 
investment credit, 
the work opportunity credit, 
the welfare-to-work credit, 
the alcohol fliel 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 taxes paid on employee 
tips, 

the orphan drug credit, 
the new markets credit, 
small employer pension plan startup 
credit 

employer-provided child care facilities 
and services credit 
biodiesel ftiels credit; 
low sulfur diesel fuel production credit; 



128 



Individual Returns 2004 



• 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 excess amount could be carried 
back to the 3 preceding tax years, then forward 
15 years. 

General Sales Tax Deduction 

See "Sales Tax Deduction." 

Health Coverage Credit (formerly 
Health Insurance Credit) 

(line 69c, Form 1040) 

A taxpayer who was an eligible trade 
adjustment assistance (TAA), alternate TAA, or 
Pension Benefit Guaranty Corporation pension 
recipient was able to take the credit. A taxpayer 
could not take the credit if they were covered 
under any employer-sponsored health plan. The 
credit was equal to 65 percent of the amount the 
taxpayer paid for qualified health insurance for 
2004 minus any Archer medical savings account 
and health savings account (HSA) distributions 
used to pay the amount. 

Health Savings Account Deduction A 

(line 28, Form 1040) 

For tax year 2004, a taxpayer could have 
taken a deduction for contributions to a Health 
Savings Account. The deduction was limited to 
the annual deductible on the qualifying high 
deductible health plan, but not more than $2,600 
($5,150, if family coverage). These limits were 
$500 higher if the taxpayer was age 55 or older 
($1,000 if both spouses were 55 or older) A 



taxpayer could not contribute to an HSA starting 
the first month he or she was enrolled in 
Medicare. 

Home Mortgage Interest Deduction 

(lines 10+11, Schedule A) 

See "Interest Paid Deduction." 

Household Employment Taxes A 

(line 61, Form 1040) 

Taxpayers paying domestic employees more 
than $1,400 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 56 minus part or all of line 65a, Form 1040) 

To arrive at income tax after credits, 
taxpayers deducted total credits (line 55, Form 
1040) from income tax before credits (line 45, 
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 

(line 45, 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 (Income averaging for 
farmers and fishermen), or Form 8615, plus 
Form(s) 8814 (line 43a), any additional taxes 
from Form 4972 (line 43b), and the alternative 
minimum tax (line 44). 
(See also "Tax Generated.") 



Explanation of Terms 



129 



Income Tax Withheld 

(line 63, 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 A 

(lines 25, 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 the Roth 
IRA, information on these two 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. The 
deduction was limited to $3,000 ($3,500 if age 
50 or older) 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 $65,000 and $75,000 for married 
persons filing jointly and surviving spouses; 
between $45,000 and $55,000 for single filers, 
heads of households, or married filing separately 
taxpayers living apart; and between $0 and 
$10,000 for married filing separately taxpayers 
living together. If one spouse was an active 
participant in an employer plan but the other was 
not, the deduction for the IRA contribution of the 
spouse not covered by an employer plan phased 
out between modified AGI of $150,000 and 
$160,000. 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 ofi (a) 
the individual's taxable compensation for the 
year, or (b) $3,000 ($3,500 if age 50 or older). 
Married couples filing a joint return could 
contribute up to $3,000 ($3,500 if age 50 or 
older) to each spouse's IRA, even if one spouse 
had minimal or no compensation. Therefore, the 
total combined IRA contributions could be up to 
$6,000 ($7,000 if age 50 or older) 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 15b, 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 



130 



Individual Returns 2004 



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 2004 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 or qualified dividends. 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. 

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 15, 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 II, 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.") 



Explanation of Terms 



131 



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 2002 or 
2003, 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.") 

Medical and Dental Expenses 
Limitation 

(line 3, Schedule A) 

See "Medical and Dental Expenses 
Deduction" and "Total Itemized Deductions." 

Medical Savings Account Deduction 

See "Archer Medical Savings Account 
Deduction." 

Minimum Tax Credit 

(line 54b, Form 1040) 

A minimum tax credit could be taken for 
2004 by certain taxpayers who paid alternative 
minimum tax for 2003 or prior years. If all of 
the minimum tax credit (claimed on Form 8801) 
could not be used for 2004, the excess could be 
carried forward to later years. 

Miscellaneous Deductions Other Than 
Gambling 

(included in line 27, Schedule A) 

Other fiilly 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. 



132 



Individual Returns 2004 



while the expenses of the other types, such as 
gambhng losses not in excess of gambling 
winnings, and casualty and theft losses of income 
producing property 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 10 percent rate, as 
well as the parent's taxable income. 

For prior year returns included in the 2004 
statistics, a modified taxable income was 
calculated by using the tax rate schedule for 2004 
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 29, Form 1040) 

Taxpayers deducted current-year qualified 
moving expenses in the calculation of adjusted 
gross income as a statutory adjustment. In order 
to qualify for this deduction, the new work place 
had to be at least 50 miles farther from the 
former residence than the former work place. 
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," also "Long-Term Capital Gain or Loss." 

Net Operating Loss 

(included in line 21, Form 1040) 

The excess loss of a business when taxable 
income 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 20 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," also "Short-Term Capital Gain or Loss." 

New York Liberty Zone Credit 

(included in line 54c, Form 1040) 

The credit is 40 percent (25 percent for 
employees who worked fewer than 400 hours) of 
the qualified wages (up to $6,000) for work 
performed during calendar year 2002 or 2003 by 
a New York Liberty Zone business employee. 
(The credit was not allowed for work performed 
during 2004.) 

Nonconventional Source Fuel Credit 

(included in line 54c, Form 1040) 

This nonrefundable 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 



Explanation of Terms 



133 



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 16) from total current year 
passive losses (lines lb+2a+3b) and were limited 
to zero. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Nontaxable Combat Pay Election A 

(line 65b, Form 1040) 

For Tax Year 2004, members of the U.S. 
Armed Forces who served in a combat zone 
could have excluded certain pay from their 
income. The qualified taxpayer's entitlement to 
the pay must have been fiilly accrued in a month 
during which they served in a combat zone or 
were hospitalized as a result of wounds, disease, 
or injury incurred while serving in the combat 
zone. However, this nontaxable pay was used to 
gain benefits for both the EIC and additional 
child tax credit purposes. 

One-Half of Self-Employment Tax 

See "Deduction for Self-Employment Tax." 

Ordinary Dividends 

(line 9a, Form 1040) 

See "Dividends." 

Other Adjustments 

(included in line 35, Form 1040) 

See "Statutory Adjustments." 

Other Income 

(line 21, Form 1040) 

Included in other income were items such as 
taxable distributions from a Coverdell education 
savings account, distributions from qualified 



tuition programs (though some may be excluded 
if not more than the taxpayers qualified higher 
education expenses), taxable distributions from 
health savings accounts or Archer MSA's, prizes, 
awards, jury duty fees, Alaska permanent fund 
dividends, reimbursements for medical expenses, 
real estate taxes, or home mortgage interest taken 
as a deduction in a previous year, children's 
interest and non-qualified dividends (non- 
qualified) from Form 8814, 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 2004) 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. 

Other Income Less Loss 

See "Other Income." 

Other Payments 

(line 69, Form 1040) 

See "Credit for Federal Tax on Gasoline and 
Special Fuels", "Credit from Regulated 
Investment Companies", and "Health Insurance 
Credit." 

Other Tax Credits 

(included in lines 53b, 54c, 55, 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 



134 



Individual Returns 2004 



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 71, Form 1040) 

An overpayment of tax occurred when "total 
tax payments" exceeded "total tax." 
Overpayments included the amount of any 
"reftindable 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 2004 
Estimated Tax" and "Refund.") 

Overpayment Refunded 

(line 72a, Form 1040) 

See "Overpayment" and "Refund." 

Parents' Election to Report Child's 
Interest and Dividends A 

(calculated on Form 8814) 

See "Other Income." 

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 14 on January 1, 2005; 

• had income only from interest and 
dividends including Alaska permanent fund 
dividends, and capital gain distributions; 

• had gross income for 2004 that was more 
than $800 but less than $8,000; 

• had no estimated tax payments for 2004; 

• did not have any overpayment of tax 
shown on his or her 2003 return applied to 
the 2004 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 32, 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. 

Partnership and S Corporation Net 

Income Less Loss 

See "Partnership and S Corporation Net 
Income or Loss." 

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.") 



Explanation of Terms 



135 



Payment with Request for Extension of 
Filing Time 

(line 68, 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 E.xtension 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 32, 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 33, Form 1040) 

Taxpayers who paid penalties for the 
premature withdrawal of fiands from time savings 
accounts or deposits could deduct those penalties 
as an adjustment to total income. 

Penalty Tax on Qualified Retirement 
Plans 

(line 59, Form 1040) 

If taxpayers withdrew any fiands 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 10 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 IRA's in excess of the legal 



limitafion for the year (the lesser of $3,500, 
$7,000 if married filing jointly, 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 annuities 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 ftilly 
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 
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 1 6a of 
the Form 1040. The taxable portion was 
computed on a separate worksheet and entered 
on line 16b. 



136 



Individual Returns 2004 



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 75, Form 1040) 

If a return showed taxes of $1,000 or more 
owed on line 74 (tax due at time of filing) and 
this amount was more than 10 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 2004 
estimated tax liability for any payment period. 
Form 2210 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. 

Qualified Dividends 

(line 9b, Form 1040) 

See "Dividends." 

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 62, Form 1040) 

See "Tax from Recomputing Prior Year 
Investment Credit." 

Refund 

(line 72a, 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 73, Form 1040) 

See "Credit to 2005 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, or qualified dividends 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 
include passive losses that were not deductible, 
but included carryovers of previous years' 
passive losses. It is possible for a taxpayer to 



Explanation of Terms 



137 



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.") 

Rent Net Income Less Loss 

See "Rent Net Income or Loss." 

Retirement Savings Contribution 

Credit 

(line 50, Form 1040) 

A taxpayer could take a credit of up to 
$1,000 ($2,000 if married filing jointly) for 
qualified retirement savings contributions, if 
their adjusted gross income was less than or 
equal to $25,000 ($37,500 if head of household, 
$50,000 if married filing jointly). 

Roth IRA 

(lines 16-25, Form 8606) 

Unlike traditional IRAs, 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 IRAs was the lesser of $3,000 
(($3,500 if age 50 or older) ($6,000, $6,500, or 
$7,000 depending on if none, one, or two of the 
taxpayers were age 50 or older and married filing 
jointly)) or the individual's taxable compensation 
unless the taxpayer contributed to both Roth 
IRAs and traditional IRAs. In this case, the 
contribution limit for Roth IRAs was reduced by 
all contributions (other than employer 
contributions) to traditional IRAs for the taxable 



year. The eligibility for Roth IRAs 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 IRAs could be made after 
the taxpayer reached the age of 70'/2. Also, the 
minimum distribution rules did not apply to 
living taxpayers as they did for tradifional IRAs. 
Some taxpayers were also eligible to make 
taxable rollovers of traditional IRAs to Roth 
IRAs 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 



138 



Individual Returns 2004 



than capital assets." (See also "Total Rent and 
Royalty Income or Loss in AGI.") 

Royalty Net Income Less Loss 

See "Royalty Net Income or Loss." 

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: 

• 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; 

• the value of certain non-monetary 
payments for services (e.g., merchandise, 
accommodations, certain meals or lodging, 
certain stock purchase plans, or property); 

• dependent care benefits; 

• employer provided adoption benefits; and 

• scholarship and fellowship grants. 
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 A 

(line 13a, 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 
statisfics). 

The maximum rate for most net capital gains 
was 15 percent (generally, 5 percent for 
taxpayers in the 10- or 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 were taxed at 



Explanation of Terms 



139 



a 25-percent rate. Qualified 5-year gain (long 
term capital gain from sale or other disposition of 
property held more than five years) were taxed at 
8 percent to the extent the gain would otherwise 
be taxed at 10 percent. Therefore, the long-term 
capital gain tax rate could be 5-percent, 8- 
percent, 10-percent, 15-percent, 25-percent, or 
28-percent. 

Taxpayers 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." 

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. 



Sales Tax Deduction A 

(line 5b, Schedule A) 

For Tax Year 2004, a taxpayer could have 
elected to deduct state and local general sales 
taxes instead of state and local income taxes as 
an itemized deduction on Schedule A. The 
taxpayer could have used either actual expenses 
or the optional state sales tax tables. 

Schedule D Capital Gain Distributions 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Self-Employed Health Insurance 
Deduction 

(line 31, 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 100 percent of the amount paid for health 
insurance for themselves and their families. 

Self-Employment Tax A 

(line 57, Form 1040) 

The ceiling for social security tax on taxable 
self-employment income for 2004 was $87,900. 
The limit did not apply for purposes of the 
Medicare tax. All net earnings greater than $400 
($108.28 for church employees) were also 
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: 



140 



Individual Returns 2004 



• 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) 

These are 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 36, 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. 
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 Medicare Tax on 

Tip Income 

(line 58, 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 39, Form 1040) 

For 2004, the basic standard deduction was 
increased. Taxpayers who were age 65 or over 
or blind could claim an additional standard 
deduction amount of $950 or $1,200 based on 
filing status. Both the basic and additional 
standard deductions were determined by marital 
filing status, as shown below. 

Single 

Basic deduction of $4,850; 

Each taxpayer 65 or over or blind was 

allowed an additional $1,200 deduction each 

for age and blindness. 

Married filing Jointly or surviving spouses 

Basic deduction of $9,700; 

Each taxpayer 65 or over or blind was 

allowed an additional $950 deduction each 

for age and blindness. 

Married, filing separately 

Basic deduction of $4,850; 

Each taxpayer 65 or over or blind was 

allowed an additional $950 deduction each 

for age and blindness. 

Head of Household 

Basic deduction of $7,150; 



Explanation of Terms 



141 



Each taxpayer 65 or over or blind was 

allowed an additional $1,200 deduction each 

for age and blindness. 

The basic standard deduction claimed by 
filers who were dependents of other taxpayers 
was the greater of $800 or 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 reflind, credit, or 
offset of state or local income taxes in 2004 that 
was paid or deducted before 2004, 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 5a, 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 2004; had paid state and local 
income taxes directly during 2004 for a prior 
year, or had made mandatory contributions to 
specific state disability funds. (See also "Taxes 
Paid Deduction.") 

State and Local Taxes A 

(line 5, Schedule A) 

This is the total of State and Local Income 
Taxes (line 5a) or Sales Tax Deduction (line 5b). 
The taxpayer could elect to use either line, but 
not both. 



Statutory Adjustments A 

(lines 23-35, Form 1040) 

Certain adjustments to total income were 
allowed as deductions in the calculation of 
adjusted gross income. For 2004, statutory 
adjustments included educator expenses, certain 
business expenses of reservists, performing 
artists, and fee-basis government officials, 
payments to an IRA, student loan interest 
deductions, tuition and fees deductions, health 
savings account deduction, 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 Archer medical savings account 
deductions, deduction for clean-fuel vehicles, 
performing-arts-related expenses, jury duty pay 
received by the taxpayer and given to the 
employer if the taxpayer continued to receive 
wages while on jury duty, deductible expenses 
related to income of personal property, the 
forestation/reforestation amortization deduction, 
and the repayment of supplemental 
unemployment benefits under the Trade Act of 
1974, and employee business expenses of fee- 
basis state or local government officials. If not 
listed separately, these amounts are included in 
the "Other Adjustments" category in the 
statistics. 

Student Loan Interest Deduction 

(line 26, Form 1040) 

For 2004, eligible taxpayers were allowed to 
deduct up to $2,500 for interest paid on qualified 
higher educational loans. The deduction was 
phased out for taxpayers with modified AGI 
between $50,000 to $65,000 ($100,000 to 
$130,000 for taxpayers filing a joint return). 



142 



Individual Returns 2004 



Tax Credits 

See "Total Tax Credits." 

Tax Due at Time of Filing 

(line 74, 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 62, 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. Also tax from recapture of an 
education credit was reported here. 

Tax Generated A 

(line 43, Form 1040) 

This amount was the tax computed on 
modified taxable income. The tax rates for 2004 
were 10, 15, 25, 28, 33, and 35 percent. The 10- 
percent bracket applied to taxable income equal 
to or below $7,150 for single filers and married 
persons filing separately; $14,300 for joint filers 
or surviving spouses; and $10,200 for heads of 
household. The 15-percent bracket applied to 
taxable income in excess of the 10-percent 
bracket ceiling and equal to or below $29,050 for 
single filers; $58,100 for joint filers or surviving 
spouses; $29,050 for married persons filing 
separately; and $38,900 for heads of household. 
The 25.0 percent tax bracket applied to taxable 
income in excess of the 15-percent bracket 
ceiling and equal to or below $70,350 for single 
filers; $117,250 for joint filers or surviving 



spouses; $58,625 for married persons filing 
separately; and $100,500 for heads of household. 
The 28 percent tax rate applied to taxable income 
in excess of the 25 percent tax bracket ceiling 
and equal to or below $146,750 for single filers; 
$178,650 for joint filers or surviving spouses; 
$89,325 for married persons filing separately; 
and $162,700 for heads of households. The 33 
percent tax rate applied to taxable income in 
excess of the 28 percent tax bracket ceiling and 
equal to or below $319,100 for single filers, joint 
filers, or surviving spouses and heads of 
households and $159,550 for married persons 
filing separately. The 35 percent tax rate applied 
to taxable income in excess of the upper 
boundary for the 33 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 $1,600, there were two 
methods of reporting this income. If the child 
filed his or her own return, the investment 
income that exceeded $1,600 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 $1,600 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, 
or qualified dividends on Form 1040, line 9b. 
The remaining investment income in excess of 
the $800 standard deduction was taxed at the 
child's rate, added to the parents' tax on Form 
1040, line 43, 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" and "Rate Reduction 
Credit.") 



Explanation of Terms 



143 



Tax Payments 

(lines 63, 64, 66, 68-70, 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 2003 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 65a, 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 75, 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 63, 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. 

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. 



144 



Individual Returns 2004 



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 42, 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 ft^om 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 15b, 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 A 

(lines 5-9, Schedule A) 

Taxes allowed as an itemized deduction from 
adjusted gross income, included personal 
property taxes, state and local income taxes or 
general sales 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 fund 
and employee contributions to a state 
unemployment ftind were also included. Federal 
taxes were not deductible. 

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 56 + any Form 4970 tax on line 62 - line 
65a, limited to zero, on Form 1040) 

Total income tax was the sum of income tax 
after credits (including the subtraction of the 
earned income credit). For 2004, total income 
tax included the tax from Form 4970 ($499 
thousand). It did not include any of the other 
taxes that 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 39, 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 



Explanation of Terms 



145 



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 $142,700 
($71,350 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) 3 percent of the 
amount of AGI in excess of $142,700 ($71,350) 
or b) 80 percent of the non-exempt deductions. 
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 39 and 40, Schedule E) 

This income concept consisted of all rent and 
royalty income and loss that 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 that 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 35, Form 1040) 

Total statutory adjustments was the sum of 
the individual adjustments to income (lines 23- 
35) (Note: foreign housing. Archer MSA, and 
other adjustments were reported on line 35). 

Total Tax Credits 

(lines 55, 65a, Form 1040) 

For this report, total tax credits consists of 
the following: 

( 1 ) foreign tax credit; 

(2) child care credit; 

(3) credit for the elderly and disabled; 

(4) education credits; 

(5) retirement savings contributions credit; 

(6) child tax credit; 

(7) adoption credit; 

(8) mortgage interest credit; 

(9) District of Columbia first time 
homebuyers credit; 

(10) general business credit; 

(11) minimum tax credit; 

(12) qualified electric vehicle credit; 

(13) empowerment zone and renewal 
community employment credit; 

(14) New York liberty zone credit; 

(15) nonconventional source fuel credit and; 

(16) other tax credits; 

(17) 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 
that 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 refundable 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 
refiindable (except the child tax credit - see 
"Child Tax Credit") or used to offset any other 
taxes. 



146 



Individual Returns 2004 



Total Tax Liability 

(line 62 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 qualified 
plans (including individual retirement accounts) 
and other tax favored 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 
"Addifional Child Tax Credit"), limited to zero. 
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." 

Tuition and Fees Deduction A 

(line 27, Form 1040) 

A taxpayer was able to deduct up to $4,000 
of the qualified tuition and fees paid for 
themselves, a spouse, or dependents if the 
taxpayer's modified AGI was under $65,000 
($130,000 if married filing jointly). New for 
2004, a taxpayer was able to deduct up to $2,000 
if their AGI was higher than the limit but not 
more than $80,000 ($160,000 if married filing 
jointly). This deduction could not be taken if the 
person could be claimed as a dependent on 



another taxpayer's return or if they claimed the 
education credit for the same student. 

Type of Tax Computation 

(line 43, 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, Income Averaging for Farmers 
and Fishermen, 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.) These include 
returns with capital gain distributions 
reported on Form 1040 or qualified 
dividends, also. This tax could be at various 
rates, 5, 8, 10, 15, 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, 
transportation, meal, and entertainment costs 
incurred while based at or away from home in 
the perfomiance of job duties. In most cases, 
fifty percent of meal and entertainment expenses 
were deductible, and were calculated on Form 



Explanation of Terms 



147 



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 amounts reported in the statistics were prior 
to the 2 percent floor. (See also "Limited 
Miscellaneous Itemized Deductions.") 



Section 5 2004 Forms 



Page 

Form 1040 150 

Forms 1040A and Schedules 1, 2, and 3 215 

Forml040EZ 219 

Form 1040, Schedules A & B, Itemized Deductions and Interest and Dividend Income 220 

Form 1040, Schedule C, Profit or Loss fi'om Business (Sole Proprietorship) 221 

Form 1040, Schedule C-EZ, Net Profit fi-om Business (Sole Proprietorship) 222 

Form 1040, Schedule D, Capital Gains and Losses 223 

Form 1040, Schedule E, Supplemental Income and Loss (From rental real estate, royalties, 

partnerships, S corporations, estates, trusts, REMIC's, etc.) 224 

Form 1040, Schedule EIC, Earned Income Credit (Qualifying Child Information) 225 

Form 1040, Schedule V , Profit or Loss from Farming 226 

Form 1040, Schedule H, Household Employment Taxes 227 

Form 1040, Schedule R, Credit for the Elderly or the Disabled 228 

Form 1040, Schedule SE, Self- Employment Tax 229 

Form 2106, Employee Business Expenses 230 

Form 2441, Child and Dependent Care Expenses 231 

Form 3800, General Business Credit 232 

Form 6251, Alternative Minimum Tax—Individuals 234 

Form 8582, Passive Activity Loss Limitations 235 

Form 8615, Tax for Children Under Age 14 Who Have Investment Income of 

More than $1,500 236 

Form 8801, Credit for Prior Year Minimum Tax— Individuals and Estates and Trusts 237 

Form 8814, Parents' Election to Report Child's Interest and Dividends 239 



149 



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5 i fe a = s s 









£5: 



= ?2 = 

;. o ^ o 2 

= a S - ^ 
3 CL.^- -o --: — 



= ? a "■. s £ i 






■ ■ 3 '^ 1 i ■? ~ i'. . 
I 5 S 5 .5 £ i ° 2. 

P « ?■= o 6-:= S S 



o>j ^ 1 = 'J a 

= 3 — '^ 3 ^ 

i y, „ ?i C.= 

i I If -IS 

. 3 " d 5>= 

I e| f * I S 

-E - 3 = ^ -S 5 
= = " = f o -^ 
" ^ si ^ c ■' 



y £; J, ;r: o""/^ 



c o „ ■— * 

o J^ pj 1 3 



= V - 

^ a 

1 S o = t: 

iJiiil 






\l\\ 



5 S'^if 



1I 



3:23 .stilj 



5 



i2- 






S S 5 £.E ^■^ 






■ w ? = i o 1 



3 ■;£= »^ 

o "^ '^ 2 ^ - 



= 3- 



-^2o 5 8 



1611 



^ 9.S • 



S ai: 



35<^ 

«> 2 5 



! < L 



•S 3'- 



•S-g 2 S .. - 



—i Ji f^ 'X 

" ■' -= 2 -^ S 



5lt.|l 



si 



U 'a vj « — ^ v: 



% 



a 2 a s 



^ .6 a ' ; i 



I g s 



E^ 






•J <^ 

>2- 



6.^5 



2 



^ 2 c 

< -u "= "^ ^Ji = 

o 5 § 5 t^*" 






r: 



» I s „ - - - 

I m si is? 

■= f i =■ I i i -■ 



I'llfel- 



1 1 



sis 

5 s 



Si 



Fill 

I ill 



— 5 s « 
ar-- i^S- 

i = 5 s OS £ o- 



=:§ 




3 


"^i 


P H 


18 


>- 


■^■J • 


fore 
Form 


ill 




fl> — 


T' 


m^ 


Llli 



:i3 

; o S 



•sSll^ll 



o -s^ 
o -^ 

k X u 

o r^s 



5 c— 3 o a 
= CO = c^ 

-ill 35 



5 a 



0) 



^ *• .1 ^ 



■ a ^ s c 



-t 

k''' g ». io = ._ i 

** 2 .r - 5 5-0 

•= t-- g - S g 

€ E § = I 5- 1 



S 6 e5 s- a5 

So y K 5 O ^ ty-, ' 

-1— ly-ojcw 

3€ g.-g 



.< .2 






2 eJ 



= 3 ^ ' 



r S S U O rt ui 



3||i 



3-. 2 = ~ a ji ^ s-t 









iumt 



— 3 o -O 



3 ^ ^ i,^ = 2, c^ 3 s o I S, .„ ;; d ; 



2 5 



- u u S ^ •- T 



1 S 5 
! i 



■s^i 



; ri O E y C *( 



' 2<---^ 



iS';<S?J i^?: 



5li|-l| 



Sg'fi" 



E g « o 

M r, o — 



Forms 



157 



O) 

o 

■D 
C 
CB 

CO* 

o> 

o 



£ 
p 



<A 

E 
» 

c 

(B 

t 

e 
U 

C 
o 

a. 
o 



£ 
5 



CM 


f 


5 


"1 


M 


8 




o 




u. 


eS 


»»• 


Si 


o 




§ 


il 



If 

ii 

y 



5? 



w* 



II 



si 

it 



l?5 

';§! 

■5* ' 

— v^ 

*?5 
3 = E 

Hi 



& 



2?::.. 

Ill 

■'i 



5'- c ! 



U I 



I. liiiil! 

-.u H i^ i.< >■? ■ 



ii 

il 

|; 



5r g 
SI * 



5 c 



J I 



Ml 

fi - ; 

.5 1 

5h' 






I I! 
lit 



iii 





"^ 




1 




8 




£ 




§ 




1 


i 


3 


g 


f 


£ 




c 


5 


s - 


r, 


1.^ 


3| 






-»s 


J^ ! 


«-8 


^ 






II 



fS 



w c -■ . 

^^ 



Sis 
= ?■=? 



2 1 s i « s ' 



|iii<o 



r<3!^^5 



II 
!!» 

is 
II 

5s 



:J!5)i'-J!' 



is 



i ^3 

bill 






3 S 



1*- 
Illl 






i 1 









I? 



« 
c "■ 

Q c 

& a; 

°-§ 

o "^ 
2 '-' 



O '-> 



I 



E if 



iM 



Sli 

^ 5 a, 



CD O 






ill 

♦ IS 



j o a. 



il 

15 

§55 
t S, 



= 3 

Ii 



i g|' ^1 



Ii 
« 1 






ill 



S.1 



* Is ■= 

3 1*2 

sagg 



E » 



^ I i 
; ifi S « E 

; 3 S = 3 Si. s 
!^ ; 9 S I s 



i 

a* 

fi 

£ 5 



I, 



i i 



1 _ 
1 i 



II " 

I I i 
I I I 
U I 



«! 

= s 






u s 



3f 



Si 
s : 



is S 

Iii 

= = V 



I i I 



51^ 



•3 S I £ 







^ 








Si 


1 






1 


73 




8 


'E 


§ 




n 


CI 


c 
















!■ 






5 % 


It 




1 




1 






? a 




S 














?? 


^ il 




5 




>t- 


8 5 




9 


6r 


Si " 




^ 


; 


-, "'■ 




a. 




S i. 




* 


£ ^ 


^i 1 




1 i 


f a 


1 gi- 
s is 

11 








! 11 

J; il 

g] S3 


1 

a 


ft 


1 


9 ! i < 

3 1 •<: te 


5' ss 


H 




s 


|| Ii 


1 IS. 

ii! 


f 
II 

s 
1 


t 
li 


1 


'' ■ i ^ § r 


t *^ 


^ 


tz 


« ^ 


i : & <: S 1 
f fill 

1 * J; 13 < 






a. 
e 

1 


1 

it 

n 


» 




»L 


•^ - 


!•< 





158 



Individual Returns 2004 



11= 

III 



5 s: i 
S ° S 



32 6 



C O 
o H 

3 _ 
.E ^ O 



e 
o 



e 
"S 

Q. 

E . 



o s = J S' io 3 ." j: 

•a"!"^? 2 5.?= 



6 2 .^ c. 

£! T3 2* c 2 



■^3S 



III 



III 



It) 

3 

■s 

♦J 
(A 



13 



•ST5 



5« 



J^!^ 



ill 1*^ 

_ 'o -S J S. S-:3 ; 

I = 1 i s 






:1S 



K - p " o 






in — = = 



.' «; 



6:5-11 III 2 it 

" — as rs^-as'* 



;gs| 



£ 

c 



ir ^ 



i£5 3 



a 



(0 g. 






1^ 



si.! 

^ = - 

= ~ c 

Z 3 ^ 



^l^ii 









O 00 



6£ 



^Pi= 



no s c 

2 E f ' 
■2 3 2 ll: 

" c — 5 i = 



Ss 



^S£ 






3 P 






■^J a 

Sis 
! ii = 



■sefi 
llil 

< S u 3 



"5 «> ■ 

sill 



o)l2 5 4 



I s I I 



»1 
« -3 



- n ' -S - 



I -I -a r 3 I 






o 



< -5 

•a o 

c Q- 

(0 m 



sis 






|gi 



s i 5 S ?^ 



li^ 



g 

5 5-v' 






o 

z 
o 
a 






S 5 ? , 

S -^^ 3 "^ « 

5 ^ A* l^ t- 

5 j> ■ "" =: 

= " = S ' 



" i! 



o 

V) 



i ill i gel- 



S c 



iii 



-3 g E -d 



til 



ill. 









':§ 






o 

a. 
(0 






a. 



i!6 



O .2 : 
CO I I 

d s ; 



g ? 



£ I 

a 
c 

I 



= 3 






AS 






§6 

u 



Hi 












I s 






I s 

S * 
« o! *r 



tU' 



s If -: 
=1 n. % 



cf ox. 



c S *" ? K ^ 

I? I II. I 






ijj.^ a| \ 



itii 

^ = '-•1. 



3; 33 S 



'5 



li . 



I: §? 



£.g 



s^ ■ 
cj'^' a. j 

■§4-8 

113 ^ 






a, 

a 

i : 

I 5 

rt (ft 

ii s 
I. § 

C « fl 

151 



^ "it 

III I 

g i *^ S 



;5S 



I! 






ill! 

> ~ a :* Bi 

C ij .^ ,1. >■ 



>:^e 



2- J> 






' — P -"^ — "*" .^ iS'.^ ^ 

^ • III 'llil 



*j = ,c . ^ ^> 1*1 

f 3 S.F .g. s - ,. 

fc. a 5 . = id" 

•J c <r i ' « 5 o 

> sf-c w ^ " _ 

0-^ = 3 Jo*<*j 

o -'■ '" S-i 5 i' ^ H 

5 Si- 2.= ^-_iS 

3 .«' ^ s .8 i 5 §..§ 
>-ir 5i.Z -J! z g. 



Forms 



159 



3 --; 

i = 
tl 
















S3 



s? 



Ill 

X 5 ^ 



I ^ 



s g- 



" S J- 

£ ill 

_1 (fl 0£ 



li 

- 3i 

e2 = E 



I gl 






■5 c 



I5i 

i S-3 

^«1 



Ir 



11 
3 6 



is 3^ 



s 5 V ; n - c 

1 ItilM 



I 

■ ?'■ 6 
» ^ ^ p. 

1^ T3 



I n ~ 



n^i 



%■' 



S, 






•H. 









iSlsj 



s « « -i'- £ 



LIU 



I g I 5.3 



^ 6 



c o- 



•■' - J» ^ E _ 

:1 !■; 









S 5'. 

I « 
£2 



6 r; ^ J 



illli 



:.» Si; ;§ 



j 5|3&-ii;-i ■; = 

S 5^ 6~- 2 = 2 g^ 

u « S o = — u 

2S -oc^i-Sol ilS 



Mil 



1,= g-"s 



«S 



,,==2 g£.-^ 



3 =■ ^ 

V. — Z? c 



Si 3 

■■si 

= "J 



1 S tS 3 S 



I ^ 



! 3 g §■ 



3 2 ; 



-a _ 

n 



i S 



3,8 



■■a" 
= J 
g 3 

,-0 « 



2 I a I £■§5^ 

« S =^ *i s* > _ i 
■S 5 = 5 g ■= = » ; 






^rz 



3 



562: 

|s§:2sSt:f 

2.= S S S g.-= - 

o S ^ a ■— o ^ — 



■30^ 

■SIS" 



g ■ 

•s is . 



fjfi: 



« 5 5 O :3 3 SJ 5" 



3.2 



III 












• ^ ^ ? 



g^ . 



i?.a 



: 5 -^ 



65 3 S 

■j =-2 a 






5 S.'^S-^ c S.-= il. 

5 5 S,g* S s s o 

X— — S-sJi > - £ ^ 

Of. » -c ■= s C1.-3 CSC 



; = 4 



5 -.. 



•3?, 

^ s, .. If IS? 
5. ^ = f, 3 " s 

i TO ; s 5 ""' s 2 _ _ 

0= -^ ^s,= ,= as 



•2 e g 5 .^ 









IsK 






O.C ^3* ii slgiigs^^v lis il-lf- 

-I OQ >; 2,5 i, ?S SI =5 §■ jS E-i^ 



2 li 



1^1^ a 



c3 

2^ 



Ml 



-^ 5 !r ^ y 

I a i 1 5 

?> 5 2 6" £, 

'tfZ & 






ills J-s-sl 

"»»,■£», ^t'^'^ja 2 -J Sir 
K — ^ j^ = ^ "^ -^ ^ *; a V ''■ 






I 5= ^- « 






^? I Oil -llliS- 1- 1- 1 



=; s 



I a it 



•¥ S SgS r. 









^ ill 8 

Cr- '-'^^i ■=■? £ = *" 

• 5 3 



ill 

- SJ — 



ii-Sil 



- >,-= >,3v-a3 i^H i^icc 









* = ^ 1 9 ■; 



= i|f I • 






J5 w ?u«S-=»^»3s'^£^ 



E 2 

2.:2, 






= ^ = ; c 



If; 






= s t 

s., 'is 



I y s s 



S 5-3 s'S s| 5 i-3 f li ^ 9 s :^ : i 
ir |fl|||i|-^.|||||||i| 



i S S ? o 

2 35 If: 



o ^ 



!lf' 



T 

c is 

-I s 






'^i5ifi-9^Jfi5 



il 



O 3 ^ «. J--' 

C W ^ i o - ^ 

•— » = ° S ^ s 

-J I F-^ X.9-3 



160 



Individual Returns 2004 






II mi 

i: J :£ 3 ^- '^ -s ^ 






iiE] 



2; 



155 
5 = 1 

ill 



III 









I.-S I a 5 5 -„' ^ i 
= 1- a sill I? 






B» nil 



^ -5 2 i *■ E 

« t o ^ - T 

- " S'S = 3 
-ml' 



I J 13 2 1*15 1 S£ 



2303 I; _ 



ill 3s»:?|a || 






•of :; ?T5-f-7 ° "^ :5 ;l 

^ ^ 3 ||-| » 5 I g g K = fj 



■i = Si a. 3 S 2 

S -c c Si ., ^ s. 



Sf^ 



_ _ Ji 



""" s z. . 






5 1 a^ .3 55 i.53 - s^^-d 



« S '• « I = I g 

^ ^ T *^ 1.1. 

5€ = g 



sllJiC'I'ii: ss.^-;-l! 1'? 8 lis. is ill. 

£1"=-=. i, s. = B^='>^il'S^S>:5>: .^5^ = ^? %-i 
sl'ljiis^ s1>-* s • 1^ 2 • J • i •§ •£ -J • , 5 



m 
♦li 






S "O r-' 5 c js J. 

Ill l-«"1 



;-£2^^? 



!i b'S' 
9 : -3 ■- . 



2 ' : 

si ; 






Hit iilJ 



•'■sj 






■5. e- &• 3. J ^ 



2 = 3? 

pf is 

1 '■' = o » 
3 .5- ^ ■€ §■ 

; = SI i. ' 



[itsr^ "5 



?:5b'' 



:^ 35. 



= j^ 






■S ^ >■_ s-g c 



II!] 



s 8 lii|fy 



0) Ul 



= 8 S 
.a s 5 



t-l -^ai ■^^ 

<u £ 9 . = i a i ™ 



si J 



« q >■ 
5^6 






S3 SiS-SBi 

SB.. V -=3 £ -3 I, 



S 5 si if 



i S.-SC 



-1 o 



S.S 11 



Hi.: 

i: ^ a 5 



-■3 

5 3 



i = 



ft) 



I ; a' » a 4 !■ 









I >-S j: d J= 

. 9- s-^^ 






8- 



.£ S Slt^Sf.i 111- - - — 









iik] 



^2 = I rl t =5 -B S ■:= , 






ii. 









1^1 



li^lill 



5 ■■^ -^ =■ 3 ~ r -a »> E ^ 



; 3 tJ u 

-Si 



: - o 6 S 5 5? P! 



'- S £ g 11 



2 5 _• g 5 

Willis 



3 -5 









Ma 






o 5 tf 



g s 



s-rsi 



;J,-- ? r » = =;gJi 



L3 S-e i 



; a § I" 1 1.1 

S 3 



J .» B lis flit 



5 Si jy .= 2f 



CO ~ i>jo=o-^ 






?^i 2 q > 

Pill 



^ u g 3--' ■' 



u Ho 



"""2; S £ -:' 



Illlsf 



.a. g, ? I -2 « J 
3^ £.«£:M 



Ik ^ 

'III 






|;S-.. 1^1 = 1 




■ii « E 

2-1 is 

adgg 
■£^ Si 



iir'tllslll'llJlOii'lliils 






< X s I i 



L5I 



.2 .£ ^ u: o y 

^ "" c s: r 5 

e > ' ? 5 — 
B 5 '^ — 3 w 

Ills i 5 
K =-.0 a -s S 

;=i ^ ■? p 5 e 



.8-S S 



a> •' I S 3 5 ~ 

E I i «i? ^- 

" o g 3 § 5- J. 



^ £^111^-1 



11 

I': 

^ I 



lllillll 



i 



is 
II 

■3 -3 






■ll^.li^i 



e a ; 






o 
O 



i s i 1 .2 a i 
-■I 3 g - J § 

" ii "5 ^ -^ K 7. 






It 11 



2. a 






■Z'Z' 



<n I 






a,~ 






a: » s- a -s .2 t; -e 



Forms 



161 



i 

I; 



I 

o 
3 



'?l 



- a a: ' 

= - S i* 



!i 



s.^ s ^ 2 
2.H ; e a 



S g 3 . 

- is 2 o a 

^ a- 
III 



i;5| 
fill 

J3 - V 2 — 
_ u JJ Oj- 



ii.i: 



1^ 
il 



" § 2 S 

iliii 

5 _■ A S Z 

iJil 



jllI 
sill 



= 1^1 



IS 






I 



5 > J} >i 
^ 2 g = 



i? =& 



'lili 



_ " « 

S ^ S fi K 

" 3 = So:. 



-S ■€ "^ 

"II 



3 ^ -z . 
? ,- 5 ■ 

f 5 S" 



3J 

_ S'f 

Of? = 

- j; c 







its 




: 3~ 



i5 « 2,= b a' 







1.5 



111 



2i 



55 



■S = ■ 
■SI 



3.S 



£ ^ t^.^ >. 



Mi 



E = 



IP 



II 



4l s 



IS 



3 " 



S7 



sHl 



I 2 It"? 



I! .:t? 

SIS'" s 

lis? 



■53 Sal 

illiin 

= 5050 = 










iMi 
















0) 




s 


'n 




c 


= a s 3 


C 


c 
< 


'^ t^, ^ 


(0 


T3 




m 


C 


i - S, 3 


(0 




li's 


^ 


c 


(A 




c a - o 




tfl 




C 


c 


^^ SE 








-I 


Q. 


^ s 2.§ 






Mas 



51 
i 5 



»1 



'.^of 



Is 



lli^ 



3jj 



i.2 S 



5 

?2 



1.1 



= c 

£5 






3~ I 

■Si 



Ul^3 



in 



c 



2=3 = 5 
2 s 3 2 

— 2 = t — 
'" S ■'s ^^ " 3 

■a g :£|.|.Ss: 
C o ■' T = * 2 

TO s -J , i 5 ; 

. » ■= 5 - = ^ ' 

c < ^" 3< : 

12 OC .- 2'5s^J 



■"■|: 



= 3 ^ p t 
< 5 ~ s 6 



3-2 



o 2 5 .■ 

. 0= =< r 













SOS 
a! 3 5 



2 a ". § si =? =■ >,3 



< "5 



i 2 ? 



" S ' • 

m 



lis 

s ;. » 
111 






S SI 

■S ^! 









to « ^ 2 o-.d :r £ 



s = § :■ i I 



5 -o ac — ' 



£2 - 



a 5 

4 s 



B - 



9 c 



a. 



o -' y " c 

S = §3 3 = 






§c2 s^ 
^2, -2 



6 ,s S 












? 


8^1 




o 




rt 


S-.2 




o 


N^ 




o 


y E.5 




E 
o 










OJ 


w 


1^^ 


g 


c 

01 

-1 


11^ 
1 « 1^ 



E = a 
-. .■ s s 






.a 1 



C ^ £ ^'■' 

« 3"! t ■£ 



£: g ■ 



& -• J. £ 



ill 



= 6=2- 



m =i. = -J 



.■g 

si 






is^ 






E ;, 5 £.i 



IS s SI 



il 



5 8 a 

iif 



o i 

< ii 



Si:.? 



■:s3 

3£ 



o ; 

5! 



£! 



i 



" ■ < 



ill 

is I 

Is I 
1^1 



a 5 o« 

11 M 



I •? 



P 

5^? 






isS 



81 = 
||| 

■III 
. a s S 

< = o B 



$; S 



5 
> 
J! 

If- 

s g I " = 

- f-i c a s 



3 J S 

u - s -^ s 

S (/» E ^- S 

c £^ « — T5 



- I 

I ^ 

e .a 

" 1 



E B ; 

= £ ?; ^1 » 5 3. 

?c8 I 



'/■ ; 



1 1,*' • • Inn 



i * ' 






It ^1 






162 



Individual Returns 2004 



5rl||| 

IJiiil 



■as -J ^•■iig'Sb: 
£ K-i Si:.' ^ :^ g u-3 ii ^^ 



tJ -* f — = c 3 H 



■^^ss i<is 



a J ■ 



a 5 V -^ -js 
^ c ^ - s 



fill- 



S-lllii^iKJlli* 



.5 o ^ £ 



' 2 5 5 

^'1 i 



5l| 



5 



§6:51, 

5 3 6^3 



"J^. J a 









= - u"! 



' ST 






& s; 
5J 



=1^ = 1 






:ri 



1=1? 
= •5 £ ii- 

9 3 3 " £C 

2 r T! S 3= 
„ i' - - 
- 3 = s E 

=■ o x S i£ ■ 



2 * 3 ^ I ; 

^2 11 5 



?>- = 
J ? S3 



^i - 



UiU 



& z 






= = >.« 

= - £ S S 
5 5 - '3 

tin 



51 












II 

^6 25 



s2 s 2 






*28 

C 2 ^ 



2 S ° 

u o ^ 

fii 



111 






llf 



» 5,- 

3 '— I 



,_ ^ 3 _ ai 0-. 



I S5S?-S§ 63.8 S £.^5 



. - ..* = c ■- ^ ^ 



m 

i § 5 B r 



3-5 i 

S 3 ' 



S S5 3,2 



i S ' 



: E " S ■ 

i s~.a - 






o t mn sill*! " 

i -I O ^^ ^jl&^t 






2 c ^ S 

f sis 






Pi 






£1 CM 



is 



1 .5': 



5 o-fi - 



2 S .f 
■3 ^' ' 



S 1^ 



5 ! 



; a 7' ■ 

; c J: 1 



ilrl g a I Infill! 



T p 



os; 



ii. 



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166 



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168 



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i 8 ■£ -a ii] ^ " 



■S5 



I motif's I OQ l^ S-22.2 '•^ 



isnli 



■B-B 
-5 -c 



3 o- 
o o 

£^ 

(/) 4) 
0)II> 

> o 

Is 

X cc 



; " -^ 



- ; ji s s 



g,l ■ 



.3 « a s 

■ ^ T .2 I? 



■ I 2 



^i'SlB 



s ^ii'ili 



* B g -O O • 

_ J,- ^ . 



11^? 



t^lfillll 



3 

cc 

■o 
o 

■o 
c 

01 

E 
< 



IS 






^s-g 



II 



= 



'■^ .0 = 3 ^ g 2 5 

3 5 a s 5 " g .5 = 
^ = 1 1 : ^ -5 £ 
S = 5 I- S " 
Si i:t 






5 33 3C S^j^^i 






u 3 Sj.c 
ii K J i 






5 1 



K 

ha 
3 

o 
>• 

JO 

E 

0) 



E " " S ■•:■->;,; 
3 ^^5 ? = t 

-•-■5=^ It 
.Jc - 3 a •> a 5 

5 = 'i C i S a 

^as| s i = 



^: 



.^ ^ ^ ^ 



^ S !• = 



■' -5 S c ; S -g 



|3 



C 
(0 

E 

.0 



C 

o 



•^5 



« 
CC 

9 
in 
3 
o 
a 
« 

c 

V 

o 
o 

c 
c 



- £ c 

- I ^ ^ S ^, 55 - ■ 

^' 1 5 5 ■■ "''^ ^ 

; 5 i = 1 1 5 1 "■ 



s- Rl 
3 2.2 s 



U^lisii 



S r^" -= Cl (^ O ~ 



- i 

2 2 



T3 

C _ CM 

" S 1- 

™ :£ TJ <fl 

* o n S 

£■= E E 



81 



3 g S ^ ^ 

*. 5 E y P 

n 3 c tr -*- 



.a ?■ 



* - a 



2 ■n 



E 



_ E 3 g t: 






if^sSI 



I 



o £ = >. 

" - - TO 



ill 

■ -^ 5 



"£-5 

L-?! 



K-5 



ij ; 



5H. tf w T3 



=s c n 
5 « B'J 



u 

= 5 



u> 



a ;= 



lis 



l^l 






3 _j w c 



2-8 § 

g 6 3 



11^ 



5 ^ S 2 ^ 

-In' "2^ 
i 5 ^ 8 u „ 






6'i 

6 S, 



5 ^ 



5.2 
3 •= 



■il i- 



Is Ml! 

: = S 5 5 -5 ,s = .1 



I .0 ■= 






ill!!^ll2 



o * ^ 

> w =1.3 JsalS 

« 9-l'i«-l.|| = ? 



S.!|i:S I J 



X 
< (0 



E. 8 = .= a 



ni 



a 8 s 



2 « i I i i" 8 5- g 
! ill Si 



H 
.= B 






c 
o 

E 

E 
o 
u 

o 

> 

o o 

5:^ 



■tz. 



55.1 



'S 2-5: 



^ — -9 



Ir 



■S8 



.2-S'^ 



as ; 

2d! 

E.E : 









i^ 



111 



« ?;;la li. 



n "^ o — s 



1 .34 as is = 



5 ? 



5 1^:5 



I; li^lSlI? 



SS 






— CJ> 

I/; .- 



■ P-7 -air"5 3^'Sn 
3 S 5 S a C 5, ?= Ss 

'-J 



3£2.' 






i.2 



~ Hi = S •- > - 






: ^-^ "5^5 Sen- =i 



n 






= s 



' S-f. 



180 



Individual Returns 2004 





hh 


rirtwrl 




III! 


a"""" 




Ill 


illil 


a 


1 


S35I 


! 


lil 
,1 


mm 



I to 
I III 



RSKS ssies assa 8Sss sssa ssss ssss sias ss^s «*3s 43«s ««:?« ssss | 

1 

a£gRg2^iS2l^ gSgRgSSOISffiSlRRligi igS? S§SS 3i?s s|ss |gs| j 



:? -C ft w = W 5 ?.• 

2= 8P«-* 



111 5 


2,700 2.725 
2,725 2.7S0 
2.750 2,775 
2,775 2,800 
2,800 2,825 
2.825 2,SS0 
2.850 2.875 
2.875 2,900 
2,900 2,925 
2.925 2,950 
2.950 2.975 
2.975 3.000 

3.000 

3.000 3.060 
3.D50 3.100 
3.100 3.150 
3.150 3.2D0 
3.200 3,250 
3i50 3.300 
3J00 3.350 
3.350 3.400 
3,400 3.450 
3.450 3.500 
3.500 3.550 
3.550 3.600 
3.600 3.650 
3.650 3.700 
3.700 3.750 
3,750 3.800 
3.800 3.850 
3.650 3.90Q 
3,900 3.9S0 
3.950 4.000 

4.000 

4.000 4.050 
4,050 4,100 
4.100 4.150 
4.150 4,200 
4.200 4,250 
4.250 4.300 

4.350 4.400 
4.400 4,450 
4.450 4.500 
4.500 4.550 
4.550 4.600 
4,600 4.650 
4A50 4.700 
4.700 4.750 
4.750 4.800 
4300 4.860 
4350 4.900 
4.900 4.950 
4.950 5.000 




Iftil 

llfW 
} ll! 


55^? ?^H v^v^ H'§f C:5';T ^??f ??H 
i «?§? 55?? 52?? §?f ® t?S? 5?*§ HH 
J sags 5 js J sasa e||s jjs,; ejsj gsss 


[|8g| ?.r.£« ssaS R3SS s5»? S?,ss sgl^ 
gssg £5I£ gSSS aSSS im% s2«S giSI 
ii§§S sKsS sSSS sssS s33S ssss s?SS 



saS% ;;?$3 kSSS SSSS k?SS SSS3 sSSSi ;5388 ::?$? ic^iSSS KS»!S ;?$3 ;:;:3S3 S3S 



1 , S?si sIftS a^Si S§fei SSSHSfei siai' §lsi =SS§88SS S^SI SItS Hti SiSI 

2 ^59 r^r-'r^^' r-' T-' ^- r-' --'r-'r-*.-' --" r-' r-' t-' t-'t----.^ T-'T--T--r-- r-- r-' .-- fj Q (^IpJcJ.^ cJ c' cJ ri pfc>r(>fcl CjofpfcJ W-flpJff fJoINcJ PJcJ^IcJ 

Jaf s Sfi^s Isis SSSs §s§s IS2S §§§§ isis <^' isis SS?S iS?R SSSr isl; SSSk is?s 

^Sc SB .--T-'^--- ,------- -.-^-..■-.- ,.-^-^-..- ..-,.■.-■..• ..-^-.--..' r--..-..-..- .^WrJcJ cjfjol,*! <<^et^ cJcJpJpJ pJcJrlc^ .JtJc>Icsf ttcirJrJ 



Jt'.i 



il, 5 



IJiJsli 



C> 

O (0 
CM I- 



• Ifll 
I 

Hi t 



O •- pj ■» lia o> i-"Tioo> I- -I ■© a» .- 1 « 



lOai •-tiCO' T-'flOo. '"3'fi^ --naiin 
' 1^ m 03 AotOtOi 



dSS ^^ 



-gig* ^-j<>oi T--5<m T-Tti 
T^^v irtminui lOiso^ r~i>^i 

" "■•«- =;«? KSRS SSSS 55*9 KSSS ESSS SSSS SiSSS ES88 
3^ iN-riooi --vwoi •~ttaoi ^--fiDoi 535a s3SS 53SS J^iJSS S3SS S3SS 



S388 5 Jig SSSS 
eSSS '"'"**" '~?u'^S 



"I2 aatss «sfi8 iSRSg asss ases asss asics ascs ^S"S ^^Si^S ' SSS8 asss assg 

^ *-<-i-K wwcxS ««n5f ^wB irttnoiS iD«>«f- ►-r-'-oB <o<6to9 aioio)0_ , o o q — _ t- — —_ N N*l<-i« 

O 

="" sase gaae gaas sass saae sase saas saaie gaae gaas 5 Sfi^fi saas gaas 

^^r-T- Knmm Anno •t^ifv iit>nin«i Stcieic r*Kr-K Scocdw Saidxn Se,oo ^.t-.t-.^. nnmm. 



2 t-a £ e 5 : 
SJ u 5 £ " a *■ 









is 



(J 3 ' 

3 -a 



■^ i 3 iS - 

o « 5 d o 

*} 3 o -^ - 

° !! ? ^ i5 

•S 3 >-i-!i 



til 

2 J, } 



3 ^ f o, I -- S 

s ,t §.1 i I s 

3 ' ^ r- c - 

O >. s - 3 c = 

£'1-ii-s 3i 

g S S -"S-o g 
3 2 S a # £.;s 
■« ■-"- 2 8=' 



I - j s 3 i ; 



1 1 ?s 's g- ! I 

«i O - _ S ,E 5 



£5 2-^a 

u . "i a S — « ~ 



■" « 3 O S 5 

g ^ s =■= g 

" S o s ^ 3 
- "-C-S S" 

■; i 5 .2 3 ' 
a -= 6 = * 



£.■£ 1 

III 

ill! 



■ «5 



g-SSf ' I 



1 o .o ; 



o 5 = - ^' w 
** 3 § ,fl 4 s 

'sill'- 

- s* s s S „= s 



si '5 * 

— ■ « H 



(A g « 

• 11 . . 

3 >. 

^ 5 



(S 

c 
» 

a 

•a 
c 
a 

% 

S 
« 



3 '. o 



Si.4 = 






- S ■ 






g 2. 2 ^ fc R o 

- 5 ^i 5 3-S 5> 
S 5 = V t; s 

= ^ g I I -S o 

,3-S y ^'^' 5 3 
S - = &SS 






1 ^ y: a 



6 3 = 



ill 

5 2-J 



|l3!2i|ii » 

= 5!i.'s-s, Ill-el Q. 







Forms 



181 







hh 


im mi m^ ^s^i i§§s 




isil t?il ?^£§ 5n^^ ?R£? 




HH mi 2s|£ i§ii ISS| 


8 

i 

s 




i 

i 
1 


Imi 


IM nil !5^l ^'s! *ll! 




g|i| |i3| |i|i iiil |5sS 




lill i!l! nil nil III! 




lifi 


!l!5 Bis! Eiis !§!! !!!S 




I!** !!!! !!s2 §!2S !!l? 




Eli EM MM lilE IM^ 


4 






f 


ml fill !5sE !!£? !^ss 
§i£igssi§ss§igii§i§i 

S888 888"8- S88g ^888 8a8~- 


s 


liis §333 £igi iiil |S§| 

112.1, ii^.i. p|.| §|.g.| nil 


g 


I||s ai.ii §?§! |ii8 l|si 
sjfiasi sisiss sisifjsi sissja sisisia 






4 


'SJI § 




o 


88'88' 8'88'8 8888 888a a'aas' 


« 


§li« gssgs l»§S iig? gg§§ 
s'sKS ss';:;; si;«<^ !:!:'~s ^;s~'<; 


Si 


sfsislsj sis?j3 sjtfssf aasisi sisJstsl 






3 


\uh 


mi iiil nil llll Hll 

tlB IMl ^M !^!l- llls 




3sS£ RhU^ 3SSS 3£3S :<^8:s 

.-r,,..r* .vi^tr..-. '^'>N'H '.j'^r.^ <.*P»»ir^ 
Mf-P.P. r.<„M<w w,.™.-. rjr.t4r. nnnn 

!!!! I!ll !!!! !!*! !!!! 




3SSS ?«SS 3t?8 asfS 37-R$ 

mi S3S.I s|||, ^111 |s§| 






Imi 




1 


liiJ 


iiii i^ii Sil§ isis SHs 




liiE SIsi Il2s Sis? irSS 




sfas f .^aj sgjg sgjg Si^jg 

crMO..^ tNrj..<-l f.r.r.r. r.rsir^rj ,N»r.n, 








1 


03.-OT «^.-o .p3.-a, ^.i.-2 O'T.-a. 

sssK siass ssRS ssgs ssas 


§ 

o 

CO 


III! !isi !si Im !!!! 


§ 

° 

at 


im S3Ss IHs SSil I3|| 


t 

■ 




i 

ill 




^."^.■^.■^." k^'^-'k ^^^;^J^~: t~:tJtJt~: f-'f-'f-to 

II!!- !lll liU IM nil 


i§2gss^§i§siiis§ii§§ 

(ccoww cowoJas «^oi« «'««)« »««»' 

§ll2iSSSI§SS§li^§i§§ 

ro-^rfrf «^2« S2»'$ 2^^^ ^^2i 


1128 g§?l ISSI ilgigili 

djmwffl 2222 Jl"22"5!' 2222 2'2"2'8' 

ili2ilSSISSS§|gg§l§l 

2'2'2'2 ?"?2'2' 2"22"2 ^?'^2' 2"22'£' 






l-Jl 


s§is S5ii im im ^^m 




3gsl Ss§« iSii 33.11 is£i 




ills »gsi ii§g isii !&§! 


1 


i 


li^ii 


zsss SsffS iiSi Siis iiil 




iiSs sssl liss Iiil ISsi 




iiii iisl i?55 S55S §5SS 




iii-i 


is=s §§35 f iji 5i3§ sssa 




S??S Ss2s 8156 SiJ? IStes 




ills gi??5 ??»E Sg28 8156 


2 

1 

c 

1 

i 




i 


?■?!! s!:! !|6| i|s| i|i.i 


o 

s 


ii.si. m% m% i.i|| ||i| 


„ 


i||i. Ills. IS5S §5|| i||| 


1 


Sll § 


III! Illl III! Il!-I nil 


!!!§ Mil nil ill nil 


PS.g g§|l ?ISi §.gg| III! 

gjjj g»gS SSSS S¥SS S££!: 




ill 


.1 


III! !!-|| l!l§ nil- III; 


- 


II!! III! III! III! Ills 

'"''"•' "■-'-- ■-'-'-'- '-'-'-'- •-"t-^ 


CO 


IOICiD'iO fOtilDiC <C<C(CV1 Otc'lOV (O'lOtCIO 


1 



■0 

1 

t2 


! 

1 
1 




s 


; 35?? tsll IF.SS 3SSs SsSi 

S3 = 2 SS;S S3KR SS58 £Ss§ 

c\p>n.t^ ne\nn c^toM^j t^M^*^ -*T^«i 

SS2J SSSS 3f5S 3SSK SSSS 

■Cn^O (C-T^O tO-».-0> tfP^T-Ol 'O-Ti-O* 

agss SS3S ssfts SSSS ssgg.i 




506 1,354 
514 1,361 
521 1 369 
529 1 376 
536 1 ,384 
544 1,391 
551 1,399 
559 1 406 




m 


iSS.I 3ill i5|| a5|| 
sisl s5il iiss isl§ 
iis.s, issl IssS iiss 

SSES 3333 3S8£,S SSSS 


s|S| 


3 

Si 

I: 




gS2S 3S^£ 


SSSS 




1 


^ 




8 

o 












i 


111 

s3 


l!cl- ?■!■!■!■ Ill-I l!l-| III! 

II!-! Il-ll !-!-ll II!!- IIII 


ofcJc^c^ cJN<^<^r o/cJncJ cJoIcJ^tV 
cJ-ofc4cJ cJWcJeJ fJcJ(N(cJ oTe^ofcJ 


IP.I 
§§§§ 


o>>«« ^fSt^-n nnrin mrinri rfrt'rt* 

§§§»gSg§§3§g§ggggi§i 

nfi'firi rtrfpfrf rfrfpjrf ffrifin cfrfrfrf 














Tiri 
1 


CO 


iiesii§isiiii§£Siii§ 

•ot-^at •D^,-Gi oi^« (O^^oi io-»^«) 

3SSS SoSSS S^SiSI 3S£% SteSS 
§§SI §§§i glil ifgg giiij 


§isS§§§i lis? g|g£ iiil 

<o-i^ot iD'»T-» ic-t^<r. >£i'j.-o) o-J--a> 

S8E5 8833 SSS'6 88S2 ::.S5P 

i^ss §§si iisa iisi liii 

Iiil Iiil iisl §ig? SSES 


o 


ills i§§3 ?Sis iiS§ 


JKSS 


i 

? 

i 

1 

a 

s 

I 
i. 

I| 

h 




S55s tis? ISaS aSas 


Km 




iiil §i§i i|gi iiil 


mm 




iisiigsiliiaaissHii 




S25l£2»;«S5§§3sS 


srss 








'"'"'"'" 




'"'"'"'" 




i 


2il 

< 5 


»••»= «o«» <o«j»-«j oi-o-»5 oooa 


o 


«c6»"o> o>«»o> T^a'^iji oToTo)"* 


IIII 


oo'o'o oo'd'o" do do dddd 


IIP- 




nil IIII Ills IIII IIII »■ 


2S22" SSSS SS'S?" 2SSS 


IIII 

oooo 




1 
1 


lirl 
1 


8 

o 
in 


88SS S5S§ SSSs SHS SHs 
§ISS S~33 3s2S HSs gigs 
siSS SSSs S«Ss SISS 3SSS 
§ISs a§32 SSSs HSt SHI 


8 


§§gS Si§§ 

iiss si§i 

siSs SSis 


5sas asRS 


iiil 
ill! 
i§li 
iiii 


1*-", 


882f gsga ggaa assgg ssga 
g|=S ggg? B^n laii sSSS 

glH° !5S2? S22S S?PS ?S?? 
8se; SS5S sa-s sass sssg 

f~...r-.- ,~^..^.- r.,^^-,. .^.-mtf) a>«oii^ 




i 

if! 


'A 


irf*nrfi-«f irfwfrff^ rffrfirfift vft^'ioirf .rtrfCji'«s 

§111 §g§§IS§g§|gg iiil 

tfJwirfrf «-krftf>w «-»rfin«- «;irf«-rf iflirfrffrfi- 


§i?§2§iii§giiig§g§§§ 

««?<tf< cttf^tftff ca>(tf(C aStSoisS <jS<jitcf^ 

§i§2§g§gii§g§§i2iiii 

af»<rf«f <tf«f«tf«f «f«o"c"« <rf(D«f!tf «faf<o"«f 


l!-!-l IIII IIII IIII IIII 
IIII IIII IIII- IIII IIII . 



182 



Individual Returns 2004 



'Ml 

hit 






I lllni 



]; ^^3£ XSSg JSii 
I 

s 



i» «< ip lO <o « 

3Si.8 i 



10 (C> if^ iC'cD lO ' 



s§ ISli 



111 .= " 



s'sss 



8SSS 



Ssss 
s's's's 



«t~ O' «* O •£>•<> it> <0 

igg§ liii 



8S8S gsga g 
SS'RR SSR'R 



,- ^ «o,-'« »»,-* «».-^ ajcj,-^ I ^oir'3 ^a^.* S*.-2 *^:;3 S* 

S!? 9.5S3 «S59 SsaS aSSS S5!83 SSSS ?-!?.•;. KSf s is 



1^ ^ <0 iO' iC --^ ^ ^ 



3S2E SS^g ?9!Si S,«^!^ ^SSS, I 

r-i~r--r~- r~<x)(ca oeDtcoi m in oi m oototoi ^ 



iSS.5 JSSS 

(o (tj lo' >c> t)' id 1© «> 



aa94>- «iO-I<- i»«-1«- 

2S!;Sj Rii3SS S^ciS ! 

o>S^5 T "0 ? 5 <*o^Sl 

S§Si §S£§ Si§§ a 
SSS'a SS88S S!!RS § 

gsssi 8S8a §S8S 2 

S«"8« 8fiRt?" SRSR' 



3K35 5 Q •- 5 

r-. r~ r^ p. i^ « m O) 
•OliiOiO W ^O lO" BJ 

sss's s's'ss 

ill? ^a§g 

SSSS SSSS 



» o 6> 

sss? 

SSSS 






lis IS3§ s 



I2is 



ooorf 
SSSS 
SSSS 



?ss? 

SSSS 



1^1 



Hi 



lif 



III- 









2S« ^3S« vtbojrt 



ss, *ssi S8S8