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Taxpayers with Individual Retirement Arrangement (IRA) Plans, by Type of Plan and by Size of Adjusted Gross Income, Tax Year 2014 (All figures are estimates based on samples--money amounts are in thousands of dollars and average amounts are in whole dollars)�t[1] For joint returns, both taxpayers are placed into the same adjusted gross income class, as determined by the total amount on the return. [2] The statistics are based on unaudited data and contain some amounts in excess of the legal maximum. For additional explanation, see Data Sources and Limitations found in Bryant, Victoria and Jon Gober, "Accumulation and Distribution of Individual Retirement Arrangements, 2010", SOI Bulletin, Fall 2013, Volume 33, Number 2. [3] For SEP plans, total contributions include contributions made by the taxpayer directly as well as those made by an employer. [4] For SIMPLE plans, total contributions include contributions made by the taxpayer directly as well as those made by an employer. For additional explanations, see Bryant, Victoria and Jon Gober, Accumulation and Distribution of Individual Retirement Arrangements, 2010 , SOI Bulletin, Fall 2013, Volume 33, Number 2. Note: Details may not add to total due to rounding. Source: Matched file of Forms 1040, 1099-R, and 5498 for Tax Year 2014. 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