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ATotal�M��Total�%O伣�O伣��BWarning Text�?��Warning Text���%�X��TableStyleMedium9PivotStyleLight16`�&\Sheet1�Q�Sheet2�岬Sheet3������ ;}���� �c+[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: NumberTaxable income: NumberChild tax credit: Number2[1] Includes returns with adjusted gross deficit. Ordinary dividends: Number Alternative minimum tax: NumberSize of adjusted gross income&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.!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: NumberTotal income: [3] [4] Number!Salaries and wages in AGI: Number" Number of dependent exemptions,State and local income tax refunds: Number -State and local general sales taxes: NumbercTable 2. Individual Income and Tax Data, by State
And Size of Adjusted Gross Income, Tax Year 2011Under
$1 [1]$1
under
$25,000$25,000
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
or
moreIncome tax: [14] Number!Total tax liability: [15] Number'Tax due at time of filing: [16] Number#Overpayments refunded: [17] 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.�[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.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.[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. �[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.�[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.[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.v[13] The "refundable education credit" can partially or totally offset tax
liability as well as be totally refundable.�[15] For Table 2, "Total 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. �[16] 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.K[17] The amount of overpayments the tax filer requested to have
refunded. N[18] 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.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 2012.$Home mortgage interest paid: Number!Charitable contributions: NumberChild care credit: Number/Self-employed (Keogh) retirement plans: Number[19] Less than $500.�[9] Unlike Table 1, Table 2's "Total tax credits" excludes the "earned
income credit" and "refundable education credit," which are shown
separately below in the table. (Refundable education credit: [13] Number{[7] "Total statutory adjustments" represents the summation of the
individual adjustments to income reported on Form 1040. u[14] "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 statistical tables
derived 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. 'Total statutory adjustments: [7] Number�NOTE: This table presents aggregates of all returns filed and
processed through the Individual Master File (IMF) system during
Calendar Year 2012, including any returns filed for tax years
preceding 2011.(, �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 18, above for
differences in tax return coverage, which affects U.S. totals in this
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