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Ordinary dividends: Number Alternative minimum tax: NumberSize of adjusted gross income&Residential energy tax credit: 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: NumberTotal taxes paid: Number"Income tax before credits: NumberForeign tax credit: Number0Retirement savings contributions credit: NumberSelf-employment tax: Number Amount Additional child credit: Number!Salaries and wages in AGI: Number" Number of dependent exemptions,State and local income tax refunds: Number -State and local general sales taxes: NumberUnder $1 [1]$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$1,000,000 or more$Home mortgage interest paid: Number/Self-employed (Keogh) retirement plans: Number$1 under $10,000$10,000 under $25,000NNote: Number of returns and amounts may not add to totals because of rounding.Number of single returns#Number of head of household returns�** 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.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 Winter Bulletin. For further explanation of the tax terms, refer to the respective years' "Individual Income Tax Returns," Publication 1304.!Net investment income tax: Number.Total number of volunteer prepared returns [2]ANumber of volunteer income tax assistance (VITA) prepared returns?Number of tax counseling for the elderly (TCE) prepared returns3Excess advance premium tax credit repayment: Number Total premium tax credit: Number"Advance premium tax credit: Number5Health care individual responsibility payment: NumberNet premium tax credit: Number-[2] The "Number of volunteer prepared returns" shows counts of returns prepared by IRS-certified volunteers to taxpayers with limited income, persons with disabilities, limited English speaking taxpayers, current and former members of the military, and taxpayers who are 60 years of age and older.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.&Pensions and annuities in AGI: Number)Taxable social security benefits: Number-Number of military volunteer prepared returns>Number of volunteer prepared returns with Earned Income Credit*Number of refund anticipation loan returns+Number of refund anticipation check returnsNumber of elderly returns [3]Adjusted gross income (AGI) [4]Total income: [5] [6] Number!Qualified dividends: [7] Number &Unemployment compensation: [8] Number'Total statutory adjustments: [9] Number'Total itemized deductions: [10] NumberTotal tax credits: [11] NumberTotal tax payments: [12] Number"Earned income credit: [13] Number> Excess earned income credit (refundable): [14] Number(Refundable education credit: [15] NumberIncome tax: [16] Number!Total tax liability: [17] Number'Tax due at time of filing: [18] Number#Overpayments refunded: [19] Number[4] Less deficit.�[5] "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.�[6] "Number," here, and elsewhere in Table 2, represents number of returns, unless otherwise specified. The number of returns have been rounded to the nearest ten.�[7] "Qualified dividends" are ordinary dividends received that meet certain conditions and receive preferential tax rates. The maximum qualified dividends tax rate is 20%.�[8] 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.{[9] "Total statutory adjustments" represents the summation of the individual adjustments to income reported on Form 1040. [11] "Total tax credits" represent the summation of taxpayer reported credit items made up in the calculation of the total credits line of Form 1040. It does not include the "earned income credit" and "refundable education credit," which are shown separately below in the table. �[12] "Total tax payments" represent the summation of taxpayer reported payment items made up in the calculation of the total payments line of Form 1040.�[13] "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 13 below for explanation of the refundable portion of the earned income credit.[14] 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[15] The "refundable education credit" can partially or totally offset tax liability as well as be totally refundable.t[16] "Income tax" reflects the amount reported on Form 1040 line 56. 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 into account the effect of refundable credits. �[17] 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. �[18] 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[19] The amount of overpayments the tax filer requested to have refunded. N[20] 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.[21] Less than $500.bThis table is based on tax returns as initially processed by IRS and does not reflect amended returns or errors that were corrected after initial processing. In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary. The statistics in Table<�j 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 published in Individual Income Tax Returns, IRS Publication 1304, as a result.5[3] Includes primary taxpayers 60 years old or older.F[10] The components are 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. 4Total medical and dental expense deduction: Number!Personal property taxes: Number9Home mortgage interest paid from personal seller: Number.Qualified mortgage insurance premiums: Number!Investment interest paid: Number(Total charitable contributions: Number,Net limited miscellaneous deduction: NumberDeductible points: Number(Child and dependent care credit: Number'Nonrefundable education credit: Number%Total additional Medicare tax: Number3Other non-limited miscellaneous deduction : NumbercTable 2. Individual Income and Tax Data, by State and Size of Adjusted Gross Income, Tax Year 2016WSOURCE: IRS, Statistics of Income Division, Individual Master File System, August 2018.�NOTE: This table presents aggregates of all returns filed and processed through the Individual Master File (IMF) system during Calendar Year 2017, including any returns filed for tax years preceding 2017.(, AmountNEVADA��9�:��;��<�%:>uS?�+@fVA�疍� HXgI�獼�鏜"[V�蒤� ^7cc��B�� G��(�珓麘��徣酵 d褚MbP?_*+�€%,��&�?'�?(�?)�?M Ma�d!C�€� odXXLetter��DINU"� P�=楴:�SMTJ�HP LaserJet P4014/P4015 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