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Percent 2� @Title�1��TitleI}�%� ATotal�M��Total�%O伣�O伣��BWarning Text�?��Warning Text��%�X��TableStyleMedium9PivotStyleLight16`�g`Sheet1�.�Sheet2�練Sheet3�� ;��8� �b+[Money amounts are in thousands of dollars] Item All returnsNumber of returnsNumber of joint returns%Number with paid preparer's signatureNumber of exemptionsAmountTaxable interest: Number: Business or profession net income (less loss): NumberNumber of farm returns,Net capital gain (less loss) in AGI: NumberD Taxable individual retirement arrangements distributions: Number&State and local income taxes: NumberReal estate taxes: NumberContributions: NumberTaxable income: NumberChild tax credit: Number2[1] Includes returns with adjusted gross deficit. Ordinary dividends: Number Alternative minimum tax: NumberSize of adjusted gross income(Child and dependent care credit: Number&Residential energy tax credit: Number[2] Less deficit.Adjusted gross income (AGI) [2].Taxable pensions and annuities in AGI: Number7Note: Detail may not add to totals because of rounding.Mortgage interest paid: Number!Qualified dividends: [5] Number &Unemployment compensation: [6] Number0Taxable social security benefits in AGI: Number2Partnership/S-corp net income (less loss): NumberEducator expenses: Number1Self-employed health insurance deduction: Number4 Individual retirement arrangement payments: Number) Student loan interest deduction: Number$ Tuition and fees deduction: Number1Domestic production activities deduction: Number&Total itemized deductions: [8] NumberTotal taxes paid: Number"Income tax before credits: NumberTotal tax credits: [9] NumberForeign tax credit: Number(Nonrefundable education credits: Number0Retirement savings contributions credit: NumberSelf-employment tax: NumberTotal tax payments: [10] Number"Earned income credit: [11] Number> Excess earned income credit (refundable): [12] Number Amount Additional child credit: Number)Refundable education credits: [13] Number(First-time homebuyer credit: [14] NumberIncome tax: [15] Number!Total tax liability: [16] Number'Tax due at time of filing: [17] Number#Overpayments refunded: [18] NumberK[18] The amount of overpayments the tax filer requested to have refunded. cTable 2. Individual Income and Tax Data, by State And Size of Adjusted Gross Income, Tax Year 2010Total income: [3] [4] Number!Salaries and wages in AGI: Number�** - Not shown to avoid disclosure of information about specific taxpayers. ob体育ever, the data are combined with data in an adjacent size class, as appropriate, and included in the appropriate totals.g[4] "Number," here, and elsewhere in Table 2, represents number of returns, unless otherwise specified.�[5] "Qualified dividends" are ordinary dividends received in tax years beginning after 2002 that meet certain conditions and receive preferential tax rates. The maximum qualified dividends tax rate is 15%.�[6] Includes the Alaskan permanent fund, reported by residents of Alaska on Forms 1040A and 1040EZ's. This fund only applies to statistics in the U.S. totals, and the state of Alaska.q[7] "Total adjustments" represents the summation of the individual adjustments to income reported on Form 1040. �[9] Unlike Table 1, Table 2's "Total tax credits" excludes the "earned income credit" which is shown separately below in the table. �[10] "Total tax payments" represent the summation of taxpayer reported income items made up in the calculation of the total payments line of Form 1040.v[13] The "refundable education credit" can partially or totally offset tax liability as well as be totally refundable.�In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the total tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in Table 2 should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes and that U.S. totals in this table may not be altogether comparable to U.S. totals in Tables 1 and 3, as a result. Also, see footnote 19, above for differences in tax return coverage, which affects U.S. totals in this table.8Classification by State was usually based on the taxpayer's home address. ob体育ever, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.XFor explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the respective years' "Individual Income Tax Returns," Publication 1304.YSOURCE: IRS, Statistics of Income Division, Individual Master File System, December 2011.�[11] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero. The earned income credit amounts in excess of total tax liability, or amounts when there was no tax liability at all, were refundable. See footnote 12 below for explanation of the refundable portion of the earned income credit.�NOTE: This table presents aggregates of all returns filed and processed through the Individual Master File (IMF) system during Calendar Year 2011, including any returns filed for tax years preceding 2010.(, x[15] "Income tax" reflects the amount reported on Form 1040 line 55. It also includes data from Form 1040A and 1040EZ filers. This amount differs from "income tax after credits" used in statisitical tables dervived from the Individual Statistics of Income (SOI) sample. The SOI figure for "income tax after credits" takes in to account the effect of refundable credits. " Number of dependent exemptions,State and local income tax refunds: Number (Total statuatory adjustments: [7] Number/Self-employed (keogh) retirement plans: Number-State and local general sales taxes: Number2Making work pay and gov't retirees credit: Number* - Less than $500�[3] "Total income" represents the summation of taxpayer reported income items made up in the calculation of the total income line of Form 1040 before adjustments.[8] "Itemized deductions" include any amounts reported by the taxpayer, even if they could not be used in computing "taxable income," the base on which the regular income tax was computed. Thus, total itemized deductions include amounts that did not have to be reported by taxpayers with no "adjusted gross income." (Adjusted gross income is the total from which these deductions would normally be subtracted.) In addition, if standard and itemized deductions were both reported on a tax return, the form of deduction actually used in computing income tax was the one used for the statistics. Therefore, if the standard deduction was the form of deduction used, the total reported for itemized deductions was excluded from the statistics. ob体育ever, the component deductions were not similarly excluded. As a result, the number of returns and related amounts for the component deductions are slightly overstated in relation to the grand total shown for itemized deductions. These components are also overstated in relation to the total because there was a statutory limitation on the total of itemized deductions that could be claimed by certain high-income taxpayers. This limitation did not affect the component deductions, the sum of which therefore exceeded the total used in computing income tax. ;[14] Taxpayers were only allowed to claim the "first-time homebuyer credit" in Tax Year 2010 if their modified AGI was below $145,000 ($245,000 if married filing jointly), and they entered into a binding contract before May 1, 2010. Table 2 data does not include any amendments made to returns claiming the credit.�[16] For Table 2, "Tot<��al tax liability" differs from "Income tax," in that "Total tax liability" includes the taxes from recapture of certain prior-year credits, tax applicable to individual retirement arrangements (IRA's), social security taxes on self-employment income and on certain tip income, advanced earned income payments, household employment taxes, and certain "other taxes" listed in the Form 1040 instructions. �[17] Reflects payments to or withholdings made to "Total tax liability". This is the amount the tax filer owes when the income tax return is filed.N[19] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.Under$1 [1]underormore[12] The refundable portion of the "earned income credit" equals "total income tax" minus the "earned income credit." If the result is negative, this amount is considered the refundable portion. No other refundable credits were taken into account for this calculation. 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