Dec 092017
 
Summary statistics published by the IRS for tax year 1990 - spreadsheet file.
File 90IN05TR.ZIP from The Programmer’s Corner in
Category Lotus and other Spreadsheets
Summary statistics published by the IRS for tax year 1990 – spreadsheet file.
File Name File Size Zip Size Zip Type
90IN05TR.FMT 376 165 deflated
90IN05TR.TXT 76885 18649 deflated
90IN05TR.WK1 101368 29221 deflated

Download File 90IN05TR.ZIP Here

Contents of the 90IN05TR.TXT file


INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER ADJUSTED SALARIES AND WAGES TAXABLE INTEREST TAX-EXEMPT INTEREST
OF GROSS INCOME NUMBER OF NUMBER OF NUMBER OF
RETURNS LESS DEFICIT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(1) (2) (3) (4) (5) (6) (7) (8)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""113,717,138 ""3,405,427,348 ""96,729,912 ""2,599,401,271 ""70,369,662 ""227,083,888 ""3,916,925 ""40,228,405 "
NO ADJUSTED GROSS INCOME"904,876 ""(45,809,664)""349,297 ""6,365,390 ""574,411 ""4,689,250 ""45,381 ""816,578 "
" $1 UNDER $5,000""16,478,272 ""41,497,039 ""13,345,930 ""34,441,886 ""6,580,367 ""4,272,890 ""80,087 ""185,886 "
" $5,000 UNDER $10,000""14,952,855 ""111,951,215 ""11,836,622 ""82,284,507 ""6,458,041 ""11,005,175 ""121,564 ""459,897 "
" $10,000 UNDER $15,000""13,922,750 ""173,376,264 ""11,190,959 ""128,659,099 ""6,609,866 ""15,687,037 ""210,100 ""1,050,028 "
" $15,000 UNDER $20,000""11,543,228 ""201,638,041 ""9,624,889 ""155,727,759 ""6,021,515 ""15,589,412 ""158,231 ""775,333 "
" $20,000 UNDER $25,000""9,572,317 ""214,321,942 ""8,301,602 ""171,275,351 ""5,814,164 ""13,954,510 ""212,156 ""820,605 "
" $25,000 UNDER $30,000""7,838,225 ""215,207,577 ""7,075,622 ""178,689,937 ""5,279,309 ""10,857,878 ""190,330 ""1,050,879 "
" $30,000 UNDER $40,000""12,282,786 ""426,384,692 ""11,096,125 ""355,079,160 ""9,229,263 ""22,196,424 ""482,526 ""2,856,805 "
" $40,000 UNDER $50,000""8,837,067 ""394,730,512 ""8,117,132 ""327,775,204 ""7,542,181 ""18,518,927 ""401,720 ""2,292,070 "
" $50,000 UNDER $75,000""10,944,102 ""657,214,261 ""10,104,224 ""544,653,869 ""10,011,690 ""30,865,516 ""762,781 ""5,790,530 "
" $75,000 UNDER $100,000""3,276,142 ""279,524,997 ""2,984,185 ""219,784,196 ""3,142,010 ""15,822,528 ""422,422 ""3,493,301 "
" $100,000 UNDER $200,000""2,329,562 ""305,567,590 ""2,012,612 ""204,011,887 ""2,278,200 ""22,012,131 ""503,665 ""6,555,396 "
" $200,000 UNDER $500,000""644,027 ""188,004,834 ""531,029 ""103,185,625 ""638,937 ""15,932,978 ""229,355 ""6,189,528 "
" $500,000 UNDER $1,000,000""130,252 ""87,142,014 ""108,457 ""42,188,146 ""129,190 ""8,340,823 ""61,313 ""3,286,639 "
" $1,000,000 OR MORE""60,677 ""154,676,032 ""51,228 ""45,279,253 ""60,517 ""17,338,408 ""35,295 ""4,604,932 "

"TAXABLE RETURNS, TOTAL""89,862,434 ""3,298,920,383 ""77,590,263 ""2,478,055,448 ""62,610,903 ""210,216,325 ""3,718,282 ""38,245,995 "
NO ADJUSTED GROSS INCOME"7,386 ""(2,923,512)""3,453 ""329,378 ""7,108 ""489,802 ""1,229 ""28,551 "
" $1 UNDER $5,000""4,899,673 ""13,038,326 ""3,727,174 ""10,127,229 ""3,842,133 ""1,997,920 ""40,977 ""25,088 "
" $5,000 UNDER $10,000""8,879,783 ""66,998,727 ""7,238,203 ""50,876,344 ""4,027,930 ""6,732,652 ""67,510 ""179,183 "
" $10,000 UNDER $15,000""9,822,147 ""123,311,559 ""7,581,660 ""87,019,379 ""5,267,037 ""13,378,429 ""180,006 ""760,562 "
" $15,000 UNDER $20,000""10,688,803 ""187,327,658 ""8,891,880 ""144,219,464 ""5,615,602 ""14,704,281 ""154,932 ""671,330 "
" $20,000 UNDER $25,000""9,429,905 ""211,173,551 ""8,202,967 ""169,230,846 ""5,718,493 ""13,529,548 ""203,780 ""796,935 "
" $25,000 UNDER $30,000""7,750,103 ""212,817,670 ""7,011,108 ""177,269,153 ""5,199,522 ""10,511,382 ""183,926 ""1,044,102 "
" $30,000 UNDER $40,000""12,216,500 ""424,130,001 ""11,058,185 ""353,693,309 ""9,176,418 ""21,820,935 ""478,312 ""2,787,688 "
" $40,000 UNDER $50,000""8,812,426 ""393,663,250 ""8,101,618 ""327,172,404 ""7,523,461 ""18,242,388 ""397,312 ""2,245,905 "
" $50,000 UNDER $75,000""10,924,763 ""656,050,396 ""10,092,140 ""544,125,042 ""9,992,857 ""30,547,001 ""759,864 ""5,689,516 "
" $75,000 UNDER $100,000""3,271,711 ""279,162,454 ""2,980,789 ""219,593,164 ""3,138,746 ""15,664,368 ""422,218 ""3,490,981 "
" $100,000 UNDER $200,000""2,325,498 ""305,030,894 ""2,011,078 ""203,871,119 ""2,274,136 ""21,727,384 ""502,608 ""6,499,681 "
" $200,000 UNDER $500,000""643,104 ""187,739,418 ""530,505 ""103,105,030 ""638,044 ""15,728,983 ""229,086 ""6,160,371 "
" $500,000 UNDER $1,000,000""130,062 ""87,011,992 ""108,347 ""42,166,258 ""129,003 ""8,221,687 ""61,258 ""3,275,121 "
" $1,000,000 OR MORE""60,571 ""154,388,000 ""51,157 ""45,257,329 ""60,413 ""16,919,563 ""35,263 ""4,590,982 "
"NONTAXABLE RETURNS, TOTAL""23,854,704 ""106,506,965 ""19,139,649 ""121,345,823 ""7,758,759 ""16,867,563 ""198,643 ""1,982,411 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

DIVIDENDS STATE INCOME TAX REFUNDS ALIMONY RECEIVED
NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(9) (10) (11) (12) (13) (14)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""22,904,441 ""80,168,536 ""16,668,283 ""10,155,294 ""466,075 ""3,876,235 "
NO ADJUSTED GROSS INCOME"230,682 ""898,886 ""68,556 ""160,361 "638 "13,651 "
" $1 UNDER $5,000""1,476,974 ""1,167,183 ""113,262 ""58,770 ""*12,803"" *42,876"
" $5,000 UNDER $10,000""1,506,998 ""2,091,813 ""260,434 ""78,335 ""62,749 ""305,484 "
" $10,000 UNDER $15,000""1,663,264 ""3,250,864 ""437,091 ""163,893 ""67,798 ""306,861 "
" $15,000 UNDER $20,000""1,522,627 ""2,955,293 ""725,107 ""193,969 ""56,581 ""357,793 "
" $20,000 UNDER $25,000""1,507,894 ""2,998,670 ""891,711 ""271,904 ""61,428 ""254,495 "
" $25,000 UNDER $30,000""1,374,852 ""2,773,270 ""1,195,552 ""401,203 ""56,936 ""300,160 "
" $30,000 UNDER $40,000""2,814,542 ""5,468,532 ""2,838,140 ""1,078,326 ""52,230 ""551,728 "
" $40,000 UNDER $50,000""2,534,651 ""5,157,733 ""2,861,785 ""1,102,065 ""50,374 ""854,553 "
" $50,000 UNDER $75,000""4,330,208 ""11,596,347 ""4,467,240 ""2,031,319 ""28,067 ""321,046 "
" $75,000 UNDER $100,000""1,761,951 ""6,135,668 ""1,383,337 ""950,346 ""10,904 ""282,449 "
" $100,000 UNDER $200,000""1,520,418 ""10,847,074 ""1,028,564 ""1,343,433 ""4,033 ""200,048 "
" $200,000 UNDER $500,000""493,622 ""8,817,758 ""299,454 ""968,345 ""1,218 ""71,224 "
" $500,000 UNDER $1,000,000""111,169 ""4,858,801 ""63,149 ""446,580 "211 "6,446 "
" $1,000,000 OR MORE""54,588 ""11,150,643 ""34,900 ""906,444 "106 "7,421 "

"TAXABLE RETURNS, TOTAL""20,947,611 ""76,235,582 ""15,945,317 ""9,679,572 ""402,356 ""3,616,399 "
NO ADJUSTED GROSS INCOME"3,161 ""116,428 ""1,463 ""10,492 " *3 *362
" $1 UNDER $5,000""849,985 ""575,651 "" *6,563" *738 - -
" $5,000 UNDER $10,000""899,811 ""1,296,854 ""95,553 ""20,114 ""33,720 ""186,341 "
" $10,000 UNDER $15,000""1,368,168 ""2,721,235 ""262,934 ""104,723 ""46,882 ""224,525 "
" $15,000 UNDER $20,000""1,436,870 ""2,749,804 ""620,393 ""157,139 ""56,581 ""357,793 "
" $20,000 UNDER $25,000""1,472,398 ""2,810,733 ""846,842 ""247,369 ""61,428 ""254,495 "
" $25,000 UNDER $30,000""1,353,317 ""2,671,347 ""1,176,785 ""391,641 ""56,607 ""297,969 "
" $30,000 UNDER $40,000""2,786,882 ""5,287,806 ""2,817,927 ""1,056,784 ""52,230 ""551,728 "
" $40,000 UNDER $50,000""2,525,097 ""5,054,183 ""2,852,178 ""1,091,026 ""50,374 ""854,553 "
" $50,000 UNDER $75,000""4,317,006 ""11,427,137 ""4,459,835 ""2,021,584 ""28,067 ""321,046 "
" $75,000 UNDER $100,000""1,758,868 ""6,125,346 ""1,381,940 ""946,027 ""10,904 ""282,449 "
" $100,000 UNDER $200,000""1,517,608 ""10,672,180 ""1,025,911 ""1,324,312 ""4,026 ""200,047 "
" $200,000 UNDER $500,000""492,924 ""8,777,157 ""299,079 ""962,301 ""1,218 ""71,224 "
" $500,000 UNDER $1,000,000""111,017 ""4,832,450 ""63,064 ""442,613 "211 "6,446 "
" $1,000,000 OR MORE""54,500 ""11,117,270 ""34,848 ""902,708 "106 "7,421 "
"NONTAXABLE RETURNS, TOTAL""1,956,830 ""3,932,955 ""722,967 ""475,722 ""63,719 ""259,836 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
BUSINESS OR PROFESSION CAPITAL GAIN DISTRIBUTION
NET INCOME NET LOSS REPORTED ON FORM 1040
NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(15) (16) (17) (18) (19) (20)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""11,221,925 ""161,657,252 ""3,415,666 ""20,227,059 ""2,166,358 ""1,072,088 "
NO ADJUSTED GROSS INCOME"117,956 ""1,363,941 ""373,024 ""6,649,238 ""10,577 ""5,428 "
" $1 UNDER $5,000""1,017,906 ""2,737,196 ""150,595 ""623,910 ""197,573 ""57,448 "
" $5,000 UNDER $10,000""1,219,032 ""6,506,415 ""216,243 ""724,178 ""152,117 ""47,883 "
" $10,000 UNDER $15,000""1,117,870 ""7,898,124 ""225,041 ""864,816 ""133,419 ""57,508 "
" $15,000 UNDER $20,000""886,124 ""7,560,582 ""244,820 ""963,653 ""163,448 ""86,708 "
" $20,000 UNDER $25,000""941,282 ""8,427,458 ""238,471 ""906,877 ""158,527 ""89,246 "
" $25,000 UNDER $30,000""813,806 ""7,943,384 ""255,164 ""960,725 ""128,064 ""41,173 "
" $30,000 UNDER $40,000""1,380,167 ""14,990,880 ""491,806 ""1,568,541 ""256,462 ""82,205 "
" $40,000 UNDER $50,000""1,056,541 ""12,469,487 ""346,229 ""1,236,888 ""267,002 ""144,321 "
" $50,000 UNDER $75,000""1,439,118 ""23,734,039 ""517,510 ""2,130,840 ""388,913 ""179,923 "
" $75,000 UNDER $100,000""543,617 ""15,265,727 ""161,098 ""818,011 ""168,030 ""82,035 "
" $100,000 UNDER $200,000""496,212 ""27,013,610 ""138,250 ""1,166,080 ""117,192 ""151,297 "
" $200,000 UNDER $500,000""151,011 ""15,849,736 ""43,006 ""657,801 ""21,669 ""40,431 "
" $500,000 UNDER $1,000,000""27,879 ""5,087,800 ""9,320 ""320,502 ""2,762 ""4,722 "
" $1,000,000 OR MORE""13,403 ""4,808,872 ""5,088 ""634,998 "603 "1,759 "

"TAXABLE RETURNS, TOTAL""8,680,537 ""146,599,635 ""2,623,335 ""11,556,786 ""2,035,205 ""1,028,998 "
NO ADJUSTED GROSS INCOME"1,638 ""128,959 ""1,005 ""158,534 " *77 *190
" $1 UNDER $5,000""72,709 ""83,242 "" *3,889"" *20,080""150,773 ""39,446 "
" $5,000 UNDER $10,000""492,098 ""2,532,678 ""101,651 ""266,395 ""107,761 ""35,705 "
" $10,000 UNDER $15,000""625,812 ""4,393,333 ""127,438 ""386,319 ""112,862 ""51,993 "
" $15,000 UNDER $20,000""733,485 ""6,063,968 ""210,512 ""721,711 ""160,744 ""86,527 "
" $20,000 UNDER $25,000""892,909 ""7,689,582 ""228,826 ""821,637 ""155,823 ""89,008 "
" $25,000 UNDER $30,000""785,208 ""7,370,790 ""251,294 ""922,919 ""125,929 ""39,493 "
" $30,000 UNDER $40,000""1,363,699 ""14,647,357 ""483,129 ""1,500,867 ""256,462 ""82,205 "
" $40,000 UNDER $50,000""1,051,833 ""12,398,427 ""344,190 ""1,155,472 ""267,002 ""144,321 "
" $50,000 UNDER $75,000""1,431,764 ""23,415,605 ""515,649 ""2,091,097 ""387,520 ""179,874 "
" $75,000 UNDER $100,000""542,256 ""15,198,282 ""160,999 ""813,655 ""168,030 ""82,035 "
" $100,000 UNDER $200,000""495,090 ""26,953,259 ""137,559 ""1,124,033 ""117,192 ""151,297 "
" $200,000 UNDER $500,000""150,808 ""15,834,108 ""42,852 ""636,810 ""21,664 ""40,424 "
" $500,000 UNDER $1,000,000""27,849 ""5,085,711 ""9,278 ""310,426 ""2,762 ""4,722 "
" $1,000,000 OR MORE""13,380 ""4,804,334 ""5,063 ""626,831 "603 "1,759 "
"NONTAXABLE RETURNS, TOTAL""2,541,388 ""15,057,616 ""792,331 ""8,670,273 ""131,153 ""43,090 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
SALES OF CAPITAL ASSETS REPORTED ON SCHEDULE D
SHORT-TERM SHORT-TERM
NET GAIN IN AGI NET LOSS IN AGI CAPITAL GAINS CAPITAL LOSSES

NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(21) (22) (23) (24) (25) (26) (27) (28)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""7,050,783 ""122,710,959 ""5,070,741 ""9,551,854 ""2,372,538 ""15,051,208 ""2,981,593 ""34,776,528 "
NO ADJUSTED GROSS INCOME"117,186 ""6,066,814 ""145,848 ""348,366 ""33,553 ""553,493 ""70,039 ""2,904,017 "
" $1 UNDER $5,000""263,962 ""377,615 ""270,777 ""471,250 ""89,068 ""99,537 ""98,057 ""442,012 "
" $5,000 UNDER $10,000""370,852 ""818,764 ""307,749 ""540,454 ""83,873 ""200,097 ""127,415 ""964,493 "
" $10,000 UNDER $15,000""467,546 ""1,373,721 ""371,413 ""672,562 ""101,313 ""134,732 ""156,401 ""542,567 "
" $15,000 UNDER $20,000""475,560 ""1,542,633 ""276,001 ""527,276 ""113,044 ""277,621 ""123,424 ""699,148 "
" $20,000 UNDER $25,000""349,282 ""1,442,903 ""335,518 ""619,774 ""93,035 ""305,476 ""136,162 ""1,021,309 "
" $25,000 UNDER $30,000""407,889 ""1,803,105 ""263,958 ""492,179 ""110,823 ""215,716 ""143,502 ""1,162,059 "
" $30,000 UNDER $40,000""778,595 ""3,319,681 ""568,373 ""1,009,964 ""240,418 ""482,655 ""325,886 ""2,342,920 "
" $40,000 UNDER $50,000""736,098 ""4,811,492 ""572,185 ""1,056,948 ""260,545 ""659,400 ""319,812 ""2,223,843 "
" $50,000 UNDER $75,000""1,334,689 ""9,360,208 ""902,095 ""1,619,632 ""442,745 ""1,381,699 ""555,574 ""4,934,351 "
" $75,000 UNDER $100,000""639,629 ""7,174,942 ""412,973 ""797,941 ""264,551 ""1,018,475 ""287,617 ""2,960,011 "
" $100,000 UNDER $200,000""715,548 ""16,409,841 ""435,246 ""896,602 ""316,571 ""2,159,152 ""377,713 ""5,248,787 "
" $200,000 UNDER $500,000""284,269 ""17,417,247 ""157,260 ""365,627 ""150,616 ""2,217,771 ""177,832 ""4,009,548 "
" $500,000 UNDER $1,000,000""70,594 ""11,230,313 ""36,544 ""93,300 ""44,117 ""1,409,109 ""51,306 ""1,850,414 "
" $1,000,000 OR MORE""39,084 ""39,561,678 ""14,800 ""39,980 ""28,268 ""3,936,275 ""30,854 ""3,471,049 "

"TAXABLE RETURNS, TOTAL""6,470,168 ""115,374,889 ""4,434,214 ""8,175,736 ""2,209,041 ""14,068,953 ""2,699,963 ""29,004,516 "
NO ADJUSTED GROSS INCOME"5,611 ""1,433,653 "614 "1,330 ""1,279 ""122,057 ""1,221 ""206,840 "
" $1 UNDER $5,000""127,025 ""93,917 ""82,766 ""54,091 ""46,672 ""29,990 ""34,365 ""27,822 "
" $5,000 UNDER $10,000""215,121 ""423,881 ""165,122 ""264,190 ""55,987 ""131,825 ""70,441 ""178,097 "
" $10,000 UNDER $15,000""370,437 ""997,075 ""282,223 ""504,345 ""68,866 ""99,542 ""116,514 ""292,000 "
" $15,000 UNDER $20,000""443,666 ""1,286,846 ""249,398 ""469,014 ""96,468 ""223,445 ""98,497 ""492,920 "
" $20,000 UNDER $25,000""342,714 ""1,384,216 ""317,803 ""577,937 ""92,173 ""281,565 ""132,426 ""799,000 "
" $25,000 UNDER $30,000""393,406 ""1,650,462 ""260,257 ""483,373 ""108,015 ""214,684 ""139,779 ""1,002,763 "
" $30,000 UNDER $40,000""766,887 ""3,140,359 ""557,420 ""983,419 ""236,602 ""449,503 ""315,405 ""2,081,615 "
" $40,000 UNDER $50,000""731,239 ""4,705,486 ""569,539 ""1,049,010 ""259,944 ""655,183 ""319,213 ""2,213,775 "
" $50,000 UNDER $75,000""1,329,015 ""9,196,080 ""894,748 ""1,602,811 ""440,837 ""1,340,289 ""549,866 ""4,828,695 "
" $75,000 UNDER $100,000""637,943 ""7,022,475 ""412,309 ""795,948 ""264,364 ""999,287 ""287,096 ""2,952,126 "
" $100,000 UNDER $200,000""713,855 ""16,206,312 ""433,771 ""892,380 ""315,343 ""2,110,709 ""375,742 ""4,837,608 "
" $200,000 UNDER $500,000""283,761 ""17,264,632 ""156,986 ""364,853 ""150,246 ""2,173,092 ""177,421 ""3,900,730 "
" $500,000 UNDER $1,000,000""70,475 ""11,135,503 ""36,490 ""93,145 ""44,033 ""1,328,428 ""51,199 ""1,802,908 "
" $1,000,000 OR MORE""39,013 ""39,433,993 ""14,767 ""39,890 ""28,212 ""3,909,355 ""30,777 ""3,387,616 "
"NONTAXABLE RETURNS, TOTAL""580,615 ""7,336,070 ""636,527 ""1,376,118 ""163,497 ""982,255 ""281,630 ""5,772,012 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
SALES OF CAPITAL ASSETS REPORTED ON SCHEDULE D
SHORT-TERM LONG-TERM LONG-TERM LONG-TERM
LOSS CARRYOVER CAPITAL GAINS CAPITAL LOSSES LOSS CARRYOVER
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(29) (30) (31) (32) (33) (34) (35) (36)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""513,696 ""14,226,988 ""8,403,152 ""137,768,397 ""5,261,030 ""57,729,841 ""1,437,019 ""25,283,387 "
NO ADJUSTED GROSS INCOME"16,221 ""1,040,998 ""178,366 ""8,414,117 ""150,214 ""6,638,065 ""57,302 ""3,623,449 "
" $1 UNDER $5,000""*10,251"" *160,410""309,890 ""597,928 ""256,977 ""1,051,602 ""54,269 ""348,242 "
" $5,000 UNDER $10,000""23,264 ""602,523 ""427,725 ""934,260 ""268,982 ""1,687,412 ""85,201 ""718,511 "
" $10,000 UNDER $15,000""25,827 ""234,438 ""550,494 ""1,776,641 ""386,448 ""4,656,392 ""114,052 ""1,901,785 "
" $15,000 UNDER $20,000""24,684 ""277,686 ""504,938 ""1,629,820 ""263,457 ""2,150,784 ""78,915 ""1,046,757 "
" $20,000 UNDER $25,000""21,466 ""399,112 ""470,564 ""1,775,270 ""321,261 ""1,609,933 ""82,990 ""550,864 "
" $25,000 UNDER $30,000""23,533 ""776,628 ""479,262 ""2,226,196 ""277,885 ""1,746,341 ""66,566 ""618,824 "
" $30,000 UNDER $40,000""**123,204""**2,447,961""913,570 ""3,921,548 ""539,302 ""3,570,320 ""143,625 ""1,886,389 "
" $40,000 UNDER $50,000" ** **"837,641 ""5,265,743 ""543,926 ""4,239,214 ""178,130 ""2,593,495 "
" $50,000 UNDER $75,000""78,728 ""2,085,128 ""1,601,969 ""10,779,844 ""926,208 ""6,903,036 ""236,805 ""3,152,181 "
" $75,000 UNDER $100,000""53,139 ""1,265,597 ""751,748 ""8,492,925 ""461,133 ""4,438,546 ""117,397 ""2,031,669 "
" $100,000 UNDER $200,000""67,948 ""2,614,115 ""872,771 ""18,803,497 ""532,081 ""6,787,106 ""138,734 ""3,205,275 "
" $200,000 UNDER $500,000""31,877 ""1,209,192 ""363,277 ""19,655,118 ""235,699 ""5,318,216 ""59,771 ""1,887,382 "
" $500,000 UNDER $1,000,000""8,569 ""498,413 ""92,195 ""12,399,798 ""62,909 ""2,425,823 ""15,234 ""678,145 "
" $1,000,000 OR MORE""4,984 ""614,787 ""48,744 ""41,095,693 ""34,546 ""4,507,051 ""8,028 ""1,040,419 "

"TAXABLE RETURNS, TOTAL""454,812 ""11,578,070 ""7,658,907 ""127,212,759 ""4,682,867 ""46,582,982 ""1,267,355 ""19,606,261 "
NO ADJUSTED GROSS INCOME627 "130,821 ""5,292 ""1,599,659 ""1,080 ""375,384 "517 "133,930 "
" $1 UNDER $5,000" *75 *2"139,483 ""92,536 ""86,074 ""79,910 "" *9,753"" *10,248"
" $5,000 UNDER $10,000"" *5,050"" *4,892""238,502 ""489,754 ""162,257 ""522,394 ""53,318 ""197,424 "
" $10,000 UNDER $15,000""*20,419"" *63,152""438,576 ""1,290,562 ""300,434 ""3,404,551 ""93,218 ""1,098,396 "
" $15,000 UNDER $20,000""23,291 ""277,065 ""475,076 ""1,370,474 ""243,172 ""1,761,246 ""73,921 ""978,328 "
" $20,000 UNDER $25,000""20,704 ""194,805 ""454,411 ""1,650,235 ""303,544 ""1,510,201 ""79,781 ""537,410 "
" $25,000 UNDER $30,000""22,140 ""775,968 ""464,780 ""1,990,731 ""274,136 ""1,715,649 ""65,173 ""617,588 "
" $30,000 UNDER $40,000""**119,024""**2,273,922""897,092 ""3,633,518 ""529,949 ""3,426,401 ""142,670 ""1,836,954 "
" $40,000 UNDER $50,000" ** **"830,975 ""5,129,393 ""538,618 ""4,050,143 ""176,062 ""2,470,307 "
" $50,000 UNDER $75,000""78,137 ""2,082,656 ""1,590,979 ""10,572,901 ""920,284 ""6,791,562 ""234,620 ""3,101,006 "
" $75,000 UNDER $100,000""53,115 ""1,262,362 ""750,059 ""8,323,011 ""459,935 ""4,403,902 ""117,373 ""2,026,663 "
" $100,000 UNDER $200,000""66,955 ""2,260,015 ""870,437 ""18,474,136 ""530,947 ""6,640,632 ""138,111 ""3,113,629 "
" $200,000 UNDER $500,000""31,766 ""1,182,672 ""362,571 ""19,428,939 ""235,190 ""5,167,813 ""59,631 ""1,816,985 "
" $500,000 UNDER $1,000,000""8,545 ""488,362 ""92,032 ""12,274,958 ""62,784 ""2,334,329 ""15,201 ""667,144 "
" $1,000,000 OR MORE""4,964 ""581,376 ""48,643 ""40,891,952 ""34,462 ""4,398,864 ""8,005 ""1,000,249 "
"NONTAXABLE RETURNS, TOTAL""58,884 ""2,648,918 ""744,245 ""10,555,638 ""578,163 ""11,146,859 ""169,664 ""5,677,126 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
SALES OF PROPERTY OTHER THAN CAPITAL ASSETS TOTAL TAXABLE
NET GAIN NET LOSS IRA DISTRIBUTIONS

NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(37) (38) (39) (40) (41) (42)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""866,359 ""6,299,921 ""825,018 ""4,828,713 ""3,545,474 ""17,554,377 "
NO ADJUSTED GROSS INCOME"39,187 ""546,968 ""58,159 ""2,062,901 ""18,685 ""168,659 "
" $1 UNDER $5,000""23,345 ""107,790 ""27,814 ""130,959 ""67,357 ""128,059 "
" $5,000 UNDER $10,000""54,001 ""156,755 ""31,638 ""111,461 ""288,477 ""692,182 "
" $10,000 UNDER $15,000""65,011 ""108,052 ""42,013 ""247,394 ""434,534 ""1,184,965 "
" $15,000 UNDER $20,000""63,367 ""208,468 ""49,298 ""122,130 ""368,847 ""1,137,993 "
" $20,000 UNDER $25,000""64,721 ""195,557 ""43,785 ""120,348 ""341,888 ""1,277,371 "
" $25,000 UNDER $30,000""65,568 ""143,678 ""48,879 ""152,230 ""291,912 ""1,029,521 "
" $30,000 UNDER $40,000""89,996 ""431,086 ""87,952 ""119,719 ""472,467 ""2,225,028 "
" $40,000 UNDER $50,000""88,416 ""415,443 ""79,165 ""138,911 ""396,863 ""1,880,726 "
" $50,000 UNDER $75,000""114,621 ""805,578 ""130,210 ""329,144 ""525,735 ""3,405,926 "
" $75,000 UNDER $100,000""62,400 ""536,787 ""54,542 ""151,204 ""178,105 ""1,560,095 "
" $100,000 UNDER $200,000""77,267 ""950,220 ""92,964 ""373,706 ""123,528 ""1,354,066 "
" $200,000 UNDER $500,000""41,379 ""822,241 ""52,120 ""368,261 ""29,282 ""959,850 "
" $500,000 UNDER $1,000,000""10,619 ""361,886 ""16,358 ""168,617 "" **7,796"" **549,937"
" $1,000,000 OR MORE""6,460 ""509,412 ""10,120 ""231,728 " ** **

"TAXABLE RETURNS, TOTAL""718,577 ""5,459,607 ""687,732 ""2,247,838 ""3,184,251 ""16,402,356 "
NO ADJUSTED GROSS INCOME529 "84,752 "630 "41,388 "133 "10,272 "
" $1 UNDER $5,000"" *4,501"" *60,911" *75 *123" *2,704" *517
" $5,000 UNDER $10,000""*15,767"" *15,027"" *8,275"" *4,789""112,139 ""183,318 "
" $10,000 UNDER $15,000""37,304 ""57,555 ""28,474 ""79,958 ""354,229 ""903,263 "
" $15,000 UNDER $20,000""51,094 ""157,734 ""40,616 ""87,181 ""355,962 ""1,113,803 "
" $20,000 UNDER $25,000""64,391 ""182,370 ""43,515 ""104,619 ""339,282 ""1,267,467 "
" $25,000 UNDER $30,000""59,384 ""131,383 ""48,379 ""152,028 ""289,117 ""1,017,218 "
" $30,000 UNDER $40,000""85,482 ""416,179 ""86,873 ""95,664 ""471,074 ""2,219,268 "
" $40,000 UNDER $50,000""88,391 ""413,034 ""76,772 ""137,367 ""396,356 ""1,874,715 "
" $50,000 UNDER $75,000""114,019 ""782,187 ""128,611 ""301,472 ""524,626 ""3,392,154 "
" $75,000 UNDER $100,000""62,206 ""534,470 ""54,538 ""150,865 ""178,096 ""1,560,070 "
" $100,000 UNDER $200,000""77,162 ""945,678 ""92,591 ""344,620 ""123,502 ""1,353,992 "
" $200,000 UNDER $500,000""41,298 ""810,519 ""51,975 ""360,572 ""29,245 ""958,207 "
" $500,000 UNDER $1,000,000""10,600 ""359,294 ""16,318 ""160,680 "" **7,787"" **548,093"
" $1,000,000 OR MORE""6,449 ""508,515 ""10,090 ""226,513 " ** **
"NONTAXABLE RETURNS, TOTAL""147,782 ""840,313 ""137,285 ""2,580,875 ""361,223 ""1,152,020 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
PENSIONS AND ANNUITIES RENT
IN ADJUSTED NET LOSS (INCLUDES
TOTAL GROSS INCOME NET INCOME NONDEDUCTIBLE LOSS)
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(43) (44) (45) (46) (47) (48) (49) (50)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""17,957,834 ""214,431,668 ""17,014,091 ""159,294,448 ""3,933,823 ""25,886,388 ""5,163,186 ""33,450,215 "
NO ADJUSTED GROSS INCOME"68,591 ""2,160,759 ""62,968 ""569,601 ""57,428 ""795,753 ""171,784 ""3,552,532 "
" $1 UNDER $5,000""589,261 ""1,532,958 ""564,335 ""1,293,487 ""140,180 ""291,955 ""139,905 ""709,610 "
" $5,000 UNDER $10,000""1,966,441 ""9,489,053 ""1,927,145 ""8,507,923 ""397,309 ""1,070,057 ""209,898 ""855,943 "
" $10,000 UNDER $15,000""2,500,066 ""16,834,149 ""2,461,281 ""15,479,993 ""355,018 ""950,897 ""308,124 ""1,342,916 "
" $15,000 UNDER $20,000""2,115,724 ""19,030,759 ""2,052,937 ""16,939,970 ""323,666 ""1,079,433 ""299,853 ""1,385,122 "
" $20,000 UNDER $25,000""1,662,558 ""17,531,390 ""1,594,679 ""15,077,192 ""294,214 ""1,060,689 ""374,015 ""1,503,649 "
" $25,000 UNDER $30,000""1,329,054 ""14,337,897 ""1,278,813 ""11,835,235 ""234,525 ""1,020,593 ""355,702 ""1,660,866 "
" $30,000 UNDER $40,000""2,097,699 ""23,733,133 ""1,982,449 ""20,258,714 ""468,405 ""1,370,625 ""667,784 ""3,144,841 "
" $40,000 UNDER $50,000""1,813,596 ""26,690,081 ""1,679,261 ""19,465,944 ""368,750 ""1,626,623 ""585,625 ""3,048,882 "
" $50,000 UNDER $75,000""2,355,282 ""36,174,616 ""2,158,712 ""26,077,053 ""608,421 ""3,894,860 ""1,020,099 ""6,019,710 "
" $75,000 UNDER $100,000""731,869 ""14,300,855 ""648,768 ""9,611,758 ""245,364 ""2,067,479 ""437,696 ""3,105,453 "
" $100,000 UNDER $200,000""545,952 ""18,123,440 ""460,304 ""8,871,165 ""272,949 ""4,051,617 ""408,642 ""3,767,356 "
" $200,000 UNDER $500,000""137,560 ""8,044,975 ""108,786 ""3,012,169 ""121,649 ""3,417,309 ""142,074 ""2,278,958 "
" $500,000 UNDER $1,000,000""30,042 ""3,510,965 ""23,007 ""1,038,329 ""29,571 ""1,545,798 ""29,032 ""604,765 "
" $1,000,000 OR MORE""14,139 ""2,936,639 ""10,647 ""1,255,915 ""16,374 ""1,642,701 ""12,952 ""469,614 "

"TAXABLE RETURNS, TOTAL""15,760,378 ""201,509,190 ""14,900,947 ""149,636,473 ""3,362,603 ""23,731,694 ""4,494,508 ""26,822,139 "
NO ADJUSTED GROSS INCOME407 "36,690 "382 "27,678 ""1,787 ""68,452 "748 "136,038 "
" $1 UNDER $5,000"" *21,951"" *47,616"" *21,951"" *44,649"" *5,737"" *10,472" *75 *735
" $5,000 UNDER $10,000""957,987 ""4,466,157 ""954,070 ""4,244,968 ""151,409 ""481,199 ""64,351 ""234,402 "
" $10,000 UNDER $15,000""2,108,069 ""14,404,838 ""2,078,561 ""13,319,505 ""267,441 ""748,193 ""210,056 ""823,174 "
" $15,000 UNDER $20,000""2,023,523 ""18,278,017 ""1,964,176 ""16,229,087 ""293,014 ""982,520 ""250,928 ""1,008,453 "
" $20,000 UNDER $25,000""1,632,352 ""17,259,269 ""1,567,478 ""14,835,742 ""293,444 ""1,041,816 ""355,679 ""1,312,656 "
" $25,000 UNDER $30,000""1,313,922 ""13,951,077 ""1,264,182 ""11,712,049 ""230,403 ""1,006,785 ""341,837 ""1,530,560 "
" $30,000 UNDER $40,000""2,087,759 ""23,609,651 ""1,974,562 ""20,191,833 ""460,666 ""1,326,758 ""654,816 ""2,977,314 "
" $40,000 UNDER $50,000""1,804,082 ""26,473,836 ""1,669,823 ""19,253,560 ""367,990 ""1,599,448 ""573,961 ""2,839,883 "
" $50,000 UNDER $75,000""2,351,976 ""36,140,061 ""2,155,430 ""26,053,207 ""605,592 ""3,810,437 ""1,015,171 ""5,895,702 "
" $75,000 UNDER $100,000""731,192 ""14,281,970 ""648,098 ""9,593,730 ""245,333 ""2,065,332 ""435,812 ""3,036,336 "
" $100,000 UNDER $200,000""545,617 ""18,084,596 ""459,969 ""8,832,322 ""272,448 ""4,014,133 ""407,420 ""3,715,647 "
" $200,000 UNDER $500,000""137,400 ""8,030,343 ""108,645 ""3,005,366 ""121,466 ""3,400,049 ""141,774 ""2,255,243 "
" $500,000 UNDER $1,000,000""30,012 ""3,509,228 ""22,982 ""1,037,248 ""29,528 ""1,543,491 ""28,963 ""598,587 "
" $1,000,000 OR MORE""14,130 ""2,935,839 ""10,640 ""1,255,530 ""16,345 ""1,632,610 ""12,919 ""457,411 "
"NONTAXABLE RETURNS, TOTAL""2,197,457 ""12,922,478 ""2,113,144 ""9,657,975 ""571,221 ""2,154,694 ""668,678 ""6,628,076 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
ROYALTY FARM RENTAL
NET INCOME NET LOSS NET INCOME NET LOSS
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(51) (52) (53) (54) (55) (56) (57) (58)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""1,170,627 ""4,534,436 ""49,133 ""125,855 ""488,444 ""2,641,490 ""132,247 ""366,133 "
NO ADJUSTED GROSS INCOME"17,172 ""95,689 ""1,174 ""4,732 ""2,921 ""25,759 ""6,116 ""66,484 "
" $1 UNDER $5,000""35,113 ""21,296 ""*2,704"" *1,136""23,353 ""37,724 ""*16,113""*22,563"
" $5,000 UNDER $10,000""87,041 ""88,950 " - -"51,036 ""142,826 ""23,547 ""59,450 "
" $10,000 UNDER $15,000""77,969 ""61,250 " - -"54,416 ""199,004 ""*16,521""*14,736"
" $15,000 UNDER $20,000""89,898 ""146,606 ""*2,706"" *5,030""48,883 ""202,428 ""*12,067""*46,655"
" $20,000 UNDER $25,000""79,480 ""99,174 ""*5,131" *766"50,184 ""278,988 "" *6,034""*15,597"
" $25,000 UNDER $30,000""73,755 ""83,177 " - -"40,447 ""200,525 " ? ?
" $30,000 UNDER $40,000""145,293 ""204,849 ""*7,728"" *5,393""56,632 ""253,705 " ? ?
" $40,000 UNDER $50,000""115,441 ""172,578 ""*4,273"" *8,828""51,957 ""241,322 "" *9,230""*25,381"
" $50,000 UNDER $75,000""184,103 ""496,663 ""8,977 ""21,329 ""52,789 ""369,495 ""14,706 ""34,988 "
" $75,000 UNDER $100,000""90,301 ""422,465 ""*4,647""*15,801""26,339 ""218,660 ""7,605 ""26,473 "
" $100,000 UNDER $200,000""102,713 ""753,324 ""7,658 ""29,276 ""20,567 ""275,249 ""3,870 ""17,694 "
" $200,000 UNDER $500,000""48,476 ""734,384 ""**3,743""**20,127""**8,318""**174,568""**3,227""**19,885"
" $500,000 UNDER $1,000,000""13,979 ""377,811 " ** ** ** ** ** **
" $1,000,000 OR MORE""9,894 ""776,218 "392 "13,437 "599 "21,238 " ** **

"TAXABLE RETURNS, TOTAL""1,047,091 ""4,326,057 ""45,192 ""118,952 ""417,891 ""2,461,300 ""97,988 ""241,755 "
NO ADJUSTED GROSS INCOME"1,012 ""12,557 " *26 *22 *32" *2,122" - -
" $1 UNDER $5,000"" *4,194"" *2,538" - -" *4,588"" *7,803" - -
" $5,000 UNDER $10,000""44,303 ""49,747 " - -"*16,059"" *56,761""*11,522""*24,203"
" $10,000 UNDER $15,000""57,167 ""49,045 " - -"41,500 ""161,304 ""*16,521""*14,736"
" $15,000 UNDER $20,000""81,560 ""136,824 ""*2,706"" *5,030""48,383 ""200,854 ""*12,066""*46,653"
" $20,000 UNDER $25,000""79,472 ""99,028 ""*5,131" *766"50,184 ""278,988 ""*6,034""*15,597"
" $25,000 UNDER $30,000""71,441 ""66,938 " - -"40,447 ""200,525 " ? ?
" $30,000 UNDER $40,000""145,286 ""204,849 ""*7,728"" *5,393""56,632 ""253,705 " ? ?
" $40,000 UNDER $50,000""114,436 ""162,725 ""*4,273"" *8,828""51,456 ""240,191 ""*9,230""*25,381"
" $50,000 UNDER $75,000""183,256 ""491,211 ""8,901 ""20,398 ""52,789 ""369,495 ""14,706 ""34,988 "
" $75,000 UNDER $100,000""90,101 ""422,419 ""*4,647""*15,801""26,339 ""218,660 ""7,605 ""26,473 "
" $100,000 UNDER $200,000""102,681 ""745,693 ""7,658 ""29,276 ""20,567 ""275,249 ""3,870 ""17,694 "
" $200,000 UNDER $500,000""48,360 ""731,345 ""**3,733""**20,003""**8,313""**174,407""**3,224""**19,818"
" $500,000 UNDER $1,000,000""13,944 ""375,929 " ** ** ** ** ** **
" $1,000,000 OR MORE""9,878 ""775,209 "389 "13,436 "599 "21,238 " ** **
"NONTAXABLE RETURNS, TOTAL""123,536 ""208,379 ""3,940 ""6,902 ""70,553 ""180,190 ""34,258 ""124,378 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
TOTAL RENTAL AND ROYALTY PARTNERSHIP AND S CORPORATION
NET INCOME NET LOSS NET INCOME NET LOSS
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(59) (60) (61) (62) (63) (64) (65) (66)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""5,066,864 ""32,501,881 ""5,191,150 ""28,737,832 ""3,210,384 ""112,029,507 ""2,767,074 ""45,007,276 "
NO ADJUSTED GROSS INCOME"70,505 ""880,138 ""174,804 ""2,653,515 ""51,702 ""844,303 ""178,456 ""18,258,796 "
" $1 UNDER $5,000""188,462 ""350,956 ""158,603 ""686,669 ""78,111 ""152,975 ""62,210 ""628,345 "
" $5,000 UNDER $10,000""495,832 ""1,276,704 ""222,923 ""896,540 ""174,592 ""841,249 ""70,033 ""703,196 "
" $10,000 UNDER $15,000""440,809 ""1,171,143 ""318,292 ""1,308,725 ""195,586 ""982,164 ""116,281 ""874,976 "
" $15,000 UNDER $20,000""438,980 ""1,420,733 ""297,225 ""1,401,006 ""146,367 ""988,392 ""113,487 ""546,528 "
" $20,000 UNDER $25,000""394,042 ""1,418,491 ""376,144 ""1,475,054 ""196,735 ""1,476,323 ""138,943 ""749,686 "
" $25,000 UNDER $30,000""310,211 ""1,290,095 ""361,601 ""1,591,130 ""140,034 ""1,398,830 ""148,832 ""689,133 "
" $30,000 UNDER $40,000""618,972 ""1,793,625 ""669,177 ""3,044,907 ""317,362 ""2,383,052 ""278,006 ""1,389,546 "
" $40,000 UNDER $50,000""479,802 ""2,016,595 ""592,521 ""2,906,364 ""320,177 ""2,703,870 ""256,742 ""1,185,829 "
" $50,000 UNDER $75,000""756,014 ""4,703,327 ""1,020,900 ""5,854,787 ""529,109 ""7,305,761 ""515,912 ""2,613,875 "
" $75,000 UNDER $100,000""320,538 ""2,681,715 ""442,584 ""2,856,694 ""286,208 ""5,288,313 ""285,274 ""1,850,951 "
" $100,000 UNDER $200,000""343,157 ""4,975,353 ""390,752 ""2,400,858 ""445,050 ""17,254,633 ""369,856 ""4,051,925 "
" $200,000 UNDER $500,000""151,397 ""4,222,446 ""127,379 ""987,200 ""235,962 ""23,148,742 ""172,614 ""4,483,272 "
" $500,000 UNDER $1,000,000""36,551 ""1,906,703 ""26,240 ""359,990 ""59,756 ""13,814,526 ""42,184 ""2,402,783 "
" $1,000,000 OR MORE""21,593 ""2,393,856 ""12,005 ""314,394 ""33,632 ""33,446,373 ""18,245 ""4,578,435 "

"TAXABLE RETURNS, TOTAL""4,362,039 ""30,010,008 ""4,495,296 ""23,194,294 ""2,928,519 ""109,971,362 ""2,398,099 ""23,729,517 "
NO ADJUSTED GROSS INCOME"2,516 ""83,159 "766 "90,517 ""2,906 ""264,805 ""2,840 ""1,231,743 "
" $1 UNDER $5,000"" *14,519"" *20,813" *75 *735"31,236 ""49,234 "" *12,785"" *80,785"
" $5,000 UNDER $10,000""192,626 ""568,307 ""71,284 ""239,206 ""92,617 ""405,464 ""23,010 ""163,370 "
" $10,000 UNDER $15,000""339,737 ""924,569 ""220,724 ""815,920 ""136,250 ""539,491 ""67,087 ""231,080 "
" $15,000 UNDER $20,000""400,074 ""1,312,483 ""248,174 ""1,026,569 ""130,223 ""796,505 ""105,087 ""245,328 "
" $20,000 UNDER $25,000""393,272 ""1,399,472 ""357,808 ""1,298,673 ""189,331 ""1,447,569 ""124,164 ""513,887 "
" $25,000 UNDER $30,000""304,282 ""1,260,754 ""347,736 ""1,478,494 ""134,974 ""1,342,884 ""142,150 ""444,095 "
" $30,000 UNDER $40,000""611,228 ""1,750,156 ""656,208 ""2,892,228 ""308,202 ""2,280,347 ""271,832 ""1,138,815 "
" $40,000 UNDER $50,000""478,540 ""1,978,248 ""580,856 ""2,775,452 ""316,055 ""2,695,111 ""254,255 ""1,073,795 "
" $50,000 UNDER $75,000""752,922 ""4,615,476 ""1,016,157 ""5,762,522 ""527,381 ""7,254,178 ""510,826 ""2,297,794 "
" $75,000 UNDER $100,000""320,505 ""2,679,631 ""440,700 ""2,820,695 ""285,589 ""5,277,533 ""283,901 ""1,672,454 "
" $100,000 UNDER $200,000""342,625 ""4,930,154 ""389,553 ""2,354,934 ""444,619 ""17,238,973 ""367,861 ""3,803,263 "
" $200,000 UNDER $500,000""151,150 ""4,201,843 ""127,101 ""972,776 ""235,796 ""23,134,820 ""172,089 ""4,256,203 "
" $500,000 UNDER $1,000,000""36,485 ""1,901,926 ""26,182 ""357,024 ""59,723 ""13,808,488 ""42,052 ""2,290,132 "
" $1,000,000 OR MORE""21,558 ""2,383,016 ""11,972 ""308,549 ""33,618 ""33,435,961 ""18,159 ""4,286,771 "
"NONTAXABLE RETURNS, TOTAL""704,825 ""2,491,874 ""695,854 ""5,543,538 ""281,864 ""2,058,144 ""368,975 ""21,277,759 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
ESTATE AND TRUST FARM
NET INCOME NET LOSS NET INCOME NET LOSS
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(67) (68) (69) (70) (71) (72) (73) (74)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""444,953 ""4,633,163 ""74,127 ""467,976 ""996,360 ""11,395,305 ""1,324,793 ""11,829,067 "
NO ADJUSTED GROSS INCOME"3,672 ""64,581 "998 "66,158 ""25,734 ""402,199 ""101,451 ""2,376,588 "
" $1 UNDER $5,000""26,078 ""61,006 ""*5,662"" *8,728""88,277 ""120,839 ""75,731 ""498,637 "
" $5,000 UNDER $10,000""40,108 ""112,134 ""*4,097""*25,384""111,327 ""539,694 ""126,246 ""725,891 "
" $10,000 UNDER $15,000""25,493 ""81,843 ""*5,167""*11,478""81,488 ""508,961 ""90,950 ""465,544 "
" $15,000 UNDER $20,000""21,641 ""163,818 ""**8,849""**42,618""115,032 ""603,169 ""105,639 ""604,810 "
" $20,000 UNDER $25,000""22,708 ""58,693 " ** **"81,864 ""757,978 ""123,387 ""857,448 "
" $25,000 UNDER $30,000""23,170 ""54,569 ""*2,707" *953"94,363 ""967,361 ""113,480 ""744,944 "
" $30,000 UNDER $40,000""49,056 ""160,145 ""*10,532""*59,625""**219,665""**2,814,211""174,993 ""1,088,621 "
" $40,000 UNDER $50,000""**144,102""**816,232""*3,026"" *9,936" ** **"147,028 ""967,424 "
" $50,000 UNDER $75,000" ** **"10,817 ""41,110 ""106,923 ""1,989,288 ""144,755 ""996,219 "
" $75,000 UNDER $100,000" ** **"5,759 ""28,384 ""32,695 ""805,746 ""48,318 ""436,599 "
" $100,000 UNDER $200,000""49,517 ""522,716 ""8,982 ""69,397 ""25,430 ""956,150 ""45,776 ""821,215 "
" $200,000 UNDER $500,000""26,640 ""743,045 ""4,612 ""34,119 ""9,992 ""555,129 ""19,378 ""537,406 "
" $500,000 UNDER $1,000,000""7,730 ""477,068 ""1,651 ""11,314 ""2,470 ""189,584 ""4,746 ""245,377 "
" $1,000,000 OR MORE""5,038 ""1,317,314 ""1,268 ""58,773 ""1,100 ""184,995 ""2,916 ""462,344 "

"TAXABLE RETURNS, TOTAL""401,768 ""4,405,269 ""68,610 ""348,567 ""745,945 ""9,868,789 ""995,824 ""7,747,786 "
NO ADJUSTED GROSS INCOME141 "12,283 "27 "1,832 "581 "28,672 "680 "30,312 "
" $1 UNDER $5,000""*13,796"" *16,904""*4,269"" *1,203""*16,059"" *15,059"" *2,294"" *2,496"
" $5,000 UNDER $10,000""24,005 ""83,312 ""*2,704"" *2,169""29,824 ""121,459 ""23,666 ""98,008 "
" $10,000 UNDER $15,000""*17,715"" *37,886""*5,050""*11,473""41,596 ""308,695 ""54,123 ""212,253 "
" $15,000 UNDER $20,000""*21,525"" *152,455""*8,772""*42,517""99,667 ""510,800 ""98,779 ""500,708 "
" $20,000 UNDER $25,000""*22,047"" *41,292" - -"81,362 ""711,268 ""121,940 ""840,071 "
" $25,000 UNDER $30,000""22,082 ""44,863 ""*2,707" *953"83,537 ""793,789 ""112,033 ""744,743 "
" $30,000 UNDER $40,000""47,566 ""145,533 ""*10,032""*59,622""**215,325""**2,700,208""170,629 ""1,012,070 "
" $40,000 UNDER $50,000""**144,075""**816,037""*3,026"" *9,936" ** **"146,268 ""928,028 "
" $50,000 UNDER $75,000" ** **"10,478 ""39,624 ""106,923 ""1,989,288 ""144,498 ""935,714 "
" $75,000 UNDER $100,000" ** **"5,759 ""28,384 ""32,177 ""804,752 ""48,314 ""435,635 "
" $100,000 UNDER $200,000""49,491 ""522,631 ""8,300 ""49,537 ""25,355 ""956,072 ""45,623 ""777,569 "
" $200,000 UNDER $500,000""26,570 ""739,275 ""4,581 ""32,676 ""9,976 ""554,371 ""19,331 ""532,735 "
" $500,000 UNDER $1,000,000""7,721 ""476,984 ""1,644 ""11,290 ""2,467 ""189,407 ""4,734 ""237,819 "
" $1,000,000 OR MORE""5,033 ""1,315,814 ""1,259 ""57,351 ""1,096 ""184,951 ""2,913 ""459,625 "
"NONTAXABLE RETURNS, TOTAL""43,186 ""227,894 ""5,517 ""119,409 ""250,415 ""1,526,516 ""328,970 ""4,081,280 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
UNEMPLOYMENT SOCIAL SECURITY BENEFITS
compensation TOTAL BENEFITS IN AGI
NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(75) (76) (77) (78) (79) (80)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""8,014,136 ""15,453,147 ""10,812,582 ""100,038,603 ""5,082,575 ""19,686,539 "
NO ADJUSTED GROSS INCOME"13,788 ""21,448 ""85,685 ""741,767 ""2,639 ""7,835 "
" $1 UNDER $5,000""368,622 ""442,899 ""700,365 ""5,302,981 "" *8,113"" *13,599"
" $5,000 UNDER $10,000""1,129,688 ""1,788,583 ""1,640,351 ""13,786,910 "" *15,937"" *40,406"
" $10,000 UNDER $15,000""1,280,879 ""2,424,826 ""1,537,808 ""14,133,208 ""25,468 ""121,487 "
" $15,000 UNDER $20,000""845,039 ""1,713,884 ""1,057,306 ""9,681,716 ""43,122 ""82,107 "
" $20,000 UNDER $25,000""867,970 ""1,839,011 ""878,998 ""8,462,428 ""304,405 ""342,536 "
" $25,000 UNDER $30,000""684,419 ""1,374,362 ""823,135 ""7,185,426 ""605,800 ""1,011,804 "
" $30,000 UNDER $40,000""1,140,179 ""2,359,095 ""1,330,791 ""12,297,569 ""1,319,950 ""4,052,627 "
" $40,000 UNDER $50,000""769,837 ""1,518,538 ""967,359 ""8,781,540 ""966,358 ""4,191,472 "
" $50,000 UNDER $75,000""731,814 ""1,550,213 ""1,041,110 ""10,833,202 ""1,041,110 ""5,406,715 "
" $75,000 UNDER $100,000""129,585 ""276,080 ""337,191 ""3,538,174 ""337,191 ""1,769,104 "
" $100,000 UNDER $200,000""47,143 ""127,767 ""295,275 ""3,642,534 ""295,275 ""1,821,289 "
" $200,000 UNDER $500,000""4,178 ""13,566 ""90,157 ""1,243,911 ""90,157 ""621,953 "
" $500,000 UNDER $1,000,000"830 "2,273 ""18,144 ""269,208 ""18,144 ""134,604 "
" $1,000,000 OR MORE"166 600 "8,907 ""138,029 ""8,905 ""69,002 "

"TAXABLE RETURNS, TOTAL""6,396,080 ""12,829,856 ""8,804,110 ""82,123,781 ""5,004,012 ""19,436,335 "
NO ADJUSTED GROSS INCOME *350" *1,640"114 633 - -
" $1 UNDER $5,000"" *25,431"" *15,082""30,584 ""169,667 " - -
" $5,000 UNDER $10,000""476,778 ""791,327 ""727,303 ""5,226,496 "" *6,523"" *18,749"
" $10,000 UNDER $15,000""784,980 ""1,475,530 ""1,293,998 ""11,613,097 "" *20,060"" *92,460"
" $15,000 UNDER $20,000""752,137 ""1,533,018 ""1,024,854 ""9,355,404 ""40,418 ""71,404 "
" $20,000 UNDER $25,000""856,771 ""1,814,873 ""854,394 ""8,189,721 ""293,328 ""334,505 "
" $25,000 UNDER $30,000""679,011 ""1,368,586 ""811,769 ""7,113,023 ""594,434 ""986,075 "
" $30,000 UNDER $40,000""1,138,083 ""2,341,207 ""1,318,709 ""12,204,247 ""1,307,868 ""4,012,783 "
" $40,000 UNDER $50,000""769,336 ""1,518,243 ""959,615 ""8,677,574 ""958,614 ""4,142,271 "
" $50,000 UNDER $75,000""731,313 ""1,550,118 ""1,034,641 ""10,760,236 ""1,034,641 ""5,371,223 "
" $75,000 UNDER $100,000""129,585 ""276,080 ""337,182 ""3,537,951 ""337,182 ""1,768,993 "
" $100,000 UNDER $200,000""47,135 ""127,729 ""293,948 ""3,627,319 ""293,948 ""1,813,681 "
" $200,000 UNDER $500,000""4,173 ""13,549 ""89,989 ""1,241,726 ""89,989 ""620,861 "
" $500,000 UNDER $1,000,000"830 "2,273 ""18,116 ""268,843 ""18,116 ""134,421 "
" $1,000,000 OR MORE"166 600 "8,893 ""137,843 ""8,891 ""68,909 "
"NONTAXABLE RETURNS, TOTAL""1,618,056 ""2,623,291 ""2,008,473 ""17,914,822 ""78,563 ""250,205 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
FOREIGN EARNED OTHER INCOME NET OPERATING
INCOME EXCLUSION NET INCOME NET LOSS LOSS
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(81) (82) (83) (84) (85) (86) (87) (88)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""204,053 ""7,788,924 ""5,341,303 ""22,405,469 ""173,117 ""3,984,634 ""322,604 ""35,573,263 "
NO ADJUSTED GROSS INCOME"50,222 ""1,385,902 ""47,901 ""517,410 ""26,809 ""2,009,905 ""201,870 ""33,217,294 "
" $1 UNDER $5,000""33,189 ""1,113,683 ""351,132 ""444,737 "" *1,882"" *10,188""26,249 ""210,811 "
" $5,000 UNDER $10,000""19,378 ""651,673 ""350,518 ""699,973 ""16,471 ""167,089 ""22,934 ""225,672 "
" $10,000 UNDER $15,000""15,559 ""472,974 ""379,436 ""670,095 ""6,434 ""68,357 ""16,731 ""115,195 "
" $15,000 UNDER $20,000""12,318 ""427,157 ""354,777 ""972,695 "" *5,425"" *118,141""7,229 ""85,774 "
" $20,000 UNDER $25,000""12,050 ""370,705 ""382,037 ""712,909 "" *9,033"" *127,834""14,142 ""163,224 "
" $25,000 UNDER $30,000""7,199 ""332,048 ""358,657 ""664,820 ""*10,121"" *112,523""4,929 ""88,742 "
" $30,000 UNDER $40,000""7,257 ""365,985 ""681,660 ""1,372,911 ""18,544 ""135,430 ""5,236 ""95,475 "
" $40,000 UNDER $50,000""8,237 ""305,088 ""605,296 ""1,223,366 ""14,474 ""119,568 ""4,077 ""62,938 "
" $50,000 UNDER $75,000""12,873 ""736,975 ""916,828 ""2,550,623 ""25,691 ""249,751 ""7,935 ""123,247 "
" $75,000 UNDER $100,000""7,342 ""415,205 ""371,581 ""1,804,943 ""10,076 ""140,125 ""2,405 ""64,992 "
" $100,000 UNDER $200,000""11,953 ""773,088 ""348,610 ""3,121,978 ""17,644 ""340,313 ""5,737 ""324,714 "
" $200,000 UNDER $500,000""5,023 ""345,525 ""138,471 ""2,815,302 ""7,568 ""205,934 ""2,166 ""224,193 "
" $500,000 UNDER $1,000,000""1,049 ""65,877 ""34,482 ""1,453,875 ""1,736 ""76,050 "485 "154,145 "
" $1,000,000 OR MORE"404 "27,039 ""19,919 ""3,379,830 ""1,207 ""103,426 "477 "416,847 "

"TAXABLE RETURNS, TOTAL""98,629 ""4,230,042 ""4,741,416 ""20,724,026 ""124,630 ""1,813,338 ""75,090 ""5,932,613 "
NO ADJUSTED GROSS INCOME - -"1,562 ""47,221 "251 "119,281 ""6,269 ""4,305,937 "
" $1 UNDER $5,000" - -"146,464 ""164,207 " - -"*1,543"" *71,947"
" $5,000 UNDER $10,000""*9,040"" *241,473""176,702 ""309,501 "" *4,739"" *56,181""*6,854"" *25,751"
" $10,000 UNDER $15,000""11,183 ""262,113 ""279,932 ""510,720 "" *1,327"" *22,978""*12,100"" *59,028"
" $15,000 UNDER $20,000""8,757 ""258,840 ""310,686 ""873,312 "" *5,350"" *117,375""*6,324"" *29,217"
" $20,000 UNDER $25,000""10,876 ""302,986 ""373,556 ""697,058 "" *9,033"" *127,834""12,720 ""129,659 "
" $25,000 UNDER $30,000""*6,024"" *241,050""352,480 ""651,613 "" *7,814"" *61,445""*2,403"" *25,206"
" $30,000 UNDER $40,000""6,518 ""307,046 ""672,302 ""1,267,104 ""18,522 ""134,282 ""*4,616"" *58,225"
" $40,000 UNDER $50,000""8,084 ""291,487 ""602,080 ""1,221,114 ""14,321 ""109,337 ""*3,548"" *48,531"
" $50,000 UNDER $75,000""12,721 ""723,866 ""914,460 ""2,516,214 ""25,507 ""235,959 ""7,855 ""115,076 "
" $75,000 UNDER $100,000""7,190 ""403,120 ""371,030 ""1,798,092 ""10,000 ""139,093 ""2,321 ""61,578 "
" $100,000 UNDER $200,000""11,801 ""762,520 ""347,668 ""3,061,428 ""17,312 ""315,037 ""5,570 ""291,148 "
" $200,000 UNDER $500,000""4,992 ""343,443 ""138,197 ""2,796,186 ""7,527 ""199,442 ""2,068 ""199,663 "
" $500,000 UNDER $1,000,000""1,042 ""65,268 ""34,406 ""1,445,328 ""1,725 ""74,709 "447 "135,092 "
" $1,000,000 OR MORE"401 "26,830 ""19,891 ""3,364,929 ""1,200 ""100,386 "449 "376,555 "
"NONTAXABLE RETURNS, TOTAL""105,424 ""3,558,883 ""599,887 ""1,681,443 ""48,487 ""2,171,297 ""247,514 ""29,640,650 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
STATUTORY ADJUSTMENTS
PRIMARY SECONDARY DEDUCTION FOR
TOTAL IRA PAYMENTS IRA PAYMENTS SELF-EMPLOYMENT TAX
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(89) (90) (91) (92) (93) (94) (95) (96)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""16,648,032 ""33,974,231 ""4,761,622 ""7,128,241 ""2,106,852 ""2,729,979 ""11,006,093 ""9,921,387 "
NO ADJUSTED GROSS INCOME"176,397 ""372,376 ""12,082 ""20,649 ""6,045 ""9,869 ""123,294 ""89,213 "
" $1 UNDER $5,000""999,688 ""391,993 ""83,631 ""110,607 "" *2,706"" *5,412""894,317 ""185,276 "
" $5,000 UNDER $10,000""1,509,843 ""1,071,226 ""201,544 ""308,931 ""26,231 ""36,239 ""1,234,759 ""495,643 "
" $10,000 UNDER $15,000""1,504,773 ""1,652,352 ""344,961 ""563,215 ""87,053 ""108,691 ""1,117,664 ""599,593 "
" $15,000 UNDER $20,000""1,382,424 ""1,768,246 ""426,309 ""656,161 ""87,138 ""110,328 ""923,086 ""630,431 "
" $20,000 UNDER $25,000""1,518,705 ""2,157,707 ""556,243 ""852,667 ""150,890 ""193,644 ""912,544 ""655,122 "
" $25,000 UNDER $30,000""1,454,206 ""2,208,216 ""610,877 ""848,278 ""218,201 ""270,889 ""813,372 ""654,374 "
" $30,000 UNDER $40,000""2,341,100 ""3,994,607 ""909,330 ""1,291,169 ""452,052 ""597,688 ""1,354,831 ""1,210,383 "
" $40,000 UNDER $50,000""1,855,438 ""3,041,474 ""690,464 ""835,402 ""384,472 ""377,475 ""1,066,730 ""999,936 "
" $50,000 UNDER $75,000""2,054,728 ""5,012,164 ""474,493 ""781,636 ""333,319 ""469,726 ""1,395,222 ""1,824,635 "
" $75,000 UNDER $100,000""746,641 ""3,027,153 ""182,958 ""342,179 ""152,531 ""232,274 ""485,846 ""876,518 "
" $100,000 UNDER $200,000""752,025 ""5,159,590 ""187,335 ""359,352 ""143,767 ""222,216 ""479,413 ""1,172,797 "
" $200,000 UNDER $500,000""269,164 ""2,983,726 ""66,601 ""129,474 "" **62,446"" **95,528""164,978 ""424,072 "
" $500,000 UNDER $1,000,000""54,928 ""734,374 ""10,206 ""19,727 " ** **"27,781 ""74,061 "
" $1,000,000 OR MORE""27,970 ""399,027 ""4,587 ""8,793 " ** **"12,255 ""29,333 "

"TAXABLE RETURNS, TOTAL""13,871,821 ""31,668,417 ""4,536,239 ""6,779,981 ""2,037,184 ""2,632,254 ""8,585,547 ""8,797,366 "
NO ADJUSTED GROSS INCOME"4,135 ""12,385 "664 "1,322 " *29 *34"3,324 ""6,708 "
" $1 UNDER $5,000""111,008 ""35,733 "" *19,768"" *25,443" - -"80,065 ""8,462 "
" $5,000 UNDER $10,000""661,740 ""485,740 ""152,225 ""227,274 "" *3,205"" *1,677""497,137 ""187,463 "
" $10,000 UNDER $15,000""944,231 ""1,163,341 ""274,198 ""454,675 ""58,627 ""76,967 ""628,353 ""337,563 "
" $15,000 UNDER $20,000""1,212,582 ""1,550,305 ""412,390 ""633,355 ""81,573 ""99,198 ""767,647 ""492,422 "
" $20,000 UNDER $25,000""1,473,698 ""2,076,557 ""553,277 ""847,110 ""150,628 ""193,120 ""882,107 ""614,813 "
" $25,000 UNDER $30,000""1,408,966 ""2,139,489 ""604,559 ""835,642 ""218,201 ""270,889 ""777,770 ""606,607 "
" $30,000 UNDER $40,000""2,314,586 ""3,932,609 ""904,493 ""1,282,552 ""449,997 ""595,333 ""1,334,359 ""1,175,546 "
" $40,000 UNDER $50,000""1,847,203 ""3,029,350 ""689,805 ""834,082 ""383,812 ""376,155 ""1,059,159 ""990,962 "
" $50,000 UNDER $75,000""2,047,331 ""4,986,341 ""473,657 ""779,962 ""332,811 ""469,599 ""1,388,411 ""1,805,830 "
" $75,000 UNDER $100,000""744,261 ""3,003,389 ""182,523 ""341,311 ""152,119 ""231,584 ""484,277 ""873,957 "
" $100,000 UNDER $200,000""750,477 ""5,143,053 ""187,335 ""359,352 ""143,767 ""222,216 ""478,230 ""1,170,169 "
" $200,000 UNDER $500,000""268,819 ""2,980,375 ""66,566 ""129,405 "" **62,414"" **95,482""164,743 ""423,631 "
" $500,000 UNDER $1,000,000""54,855 ""733,266 ""10,198 ""19,714 " ** **"27,733 ""73,954 "
" $1,000,000 OR MORE""27,926 ""396,484 ""4,582 ""8,783 " ** **"12,232 ""29,280 "
"NONTAXABLE RETURNS, TOTAL""2,776,211 ""2,305,815 ""225,383 ""348,259 ""69,668 ""97,725 ""2,420,546 ""1,124,020 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
STATUTORY ADJUSTMENTS
PAYMENTS TO FORFEITED SELF-EMPLOYED
A KEOGH PLAN INTEREST PENALTY ALIMONY PAID HEALTH INSURANCE
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(97) (98) (99) (100) (101) (102) (103) (104)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""824,327 ""6,777,645 ""906,265 ""194,925 ""650,896 ""4,932,087 ""2,754,040 ""1,627,356 "
NO ADJUSTED GROSS INCOME"2,716 ""8,943 ""11,365 ""6,083 ""10,683 ""170,018 ""44,020 ""29,388 "
" $1 UNDER $5,000" *660" *1,097""44,126 ""11,917 "" *5,666"" *27,561""67,943 ""31,068 "
" $5,000 UNDER $10,000"" *4,246"" *4,298""88,707 ""17,268 ""*20,916"" *97,172""225,402 ""90,460 "
" $10,000 UNDER $15,000""22,229 ""20,619 ""89,389 ""16,258 ""37,316 ""127,543 ""287,521 ""138,145 "
" $15,000 UNDER $20,000""15,515 ""31,953 ""77,333 ""18,968 ""47,314 ""160,581 ""230,693 ""104,265 "
" $20,000 UNDER $25,000""34,764 ""77,679 ""66,529 ""8,908 ""**89,342""**410,126""233,802 ""131,377 "
" $25,000 UNDER $30,000""34,639 ""102,218 ""77,668 ""11,922 " ** **"228,954 ""123,783 "
" $30,000 UNDER $40,000""**125,326""**427,696""**227,107""**39,206""**276,917""**1,584,495""351,903 ""199,423 "
" $40,000 UNDER $50,000" ** ** ** ** ** **"223,427 ""127,396 "
" $50,000 UNDER $75,000""168,931 ""803,655 ""135,067 ""26,553 " ** **"344,202 ""223,051 "
" $75,000 UNDER $100,000""119,633 ""792,886 ""45,542 ""16,023 ""59,409 ""522,630 ""164,413 ""114,231 "
" $100,000 UNDER $200,000""192,062 ""2,336,142 ""31,629 ""8,613 ""66,154 ""835,631 ""221,790 ""191,368 "
" $200,000 UNDER $500,000""82,951 ""1,666,991 ""9,070 ""9,242 ""26,060 ""568,014 ""95,640 ""86,977 "
" $500,000 UNDER $1,000,000""14,702 ""364,080 ""**2,733""**3,962""7,460 ""235,297 ""21,599 ""22,728 "
" $1,000,000 OR MORE""5,951 ""139,388 " ** **"3,659 ""193,018 ""12,731 ""13,697 "

"TAXABLE RETURNS, TOTAL""800,831 ""6,737,935 ""771,381 ""163,931 ""612,781 ""4,580,882 ""2,321,017 ""1,383,401 "
NO ADJUSTED GROSS INCOME *13 *65753 52 58 "2,381 ""2,047 ""1,230 "
" $1 UNDER $5,000" - -"*13,521"" *1,828" - - - -
" $5,000 UNDER $10,000" - -"39,845 ""8,322 "" *5,408"" *24,338""98,529 ""27,243 "
" $10,000 UNDER $15,000""*14,333"" *15,731""67,439 ""14,181 ""34,079 ""107,206 ""176,623 ""78,728 "
" $15,000 UNDER $20,000""*14,514"" *23,621""66,794 ""17,024 ""47,197 ""154,179 ""190,206 ""75,033 "
" $20,000 UNDER $25,000""29,715 ""74,619 ""61,107 ""7,429 ""**87,947""**393,333""219,140 ""117,911 "
" $25,000 UNDER $30,000""34,639 ""102,218 ""74,889 ""11,645 " ** **"214,660 ""115,774 "
" $30,000 UNDER $40,000""**123,857""**424,374""**224,320""**39,156""**276,415""**1,578,976""339,958 ""192,103 "
" $40,000 UNDER $50,000" ** ** ** ** ** **"222,923 ""126,900 "
" $50,000 UNDER $75,000""168,595 ""801,482 ""134,566 ""26,547 " ** **"341,477 ""220,019 "
" $75,000 UNDER $100,000""119,551 ""790,255 ""45,466 ""15,991 ""58,749 ""505,660 ""164,406 ""114,220 "
" $100,000 UNDER $200,000""192,036 ""2,335,170 ""31,622 ""8,607 ""65,824 ""823,126 ""221,168 ""190,942 "
" $200,000 UNDER $500,000""82,931 ""1,666,464 ""9,033 ""9,190 ""26,014 ""566,660 ""95,575 ""86,915 "
" $500,000 UNDER $1,000,000""14,695 ""363,956 " **2726"**3,957""7,445 ""234,469 ""21,582 ""22,698 "
" $1,000,000 OR MORE""5,951 ""139,388 " ** **"3,644 ""190,552 ""12,722 ""13,684 "
"NONTAXABLE RETURNS, TOTAL""23,495 ""39,709 ""134,884 ""30,994 ""38,116 ""351,205 ""433,023 ""243,955 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
BASIC ADDITIONAL TOTAL
OTHER ADJUSTMENTS STANDARD DEDUCTION STANDARD DEDUCTION ITEMIZED DEDUCTIONS
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(105) (106) (107) (108) (109) (110) (111) (112)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""135,447 ""616,124 ""80,620,774 ""320,840,806 ""10,954,167 ""10,615,715 ""32,174,938 ""458,485,055 "
NO ADJUSTED GROSS INCOME"4,812 ""15,584 " - - - - - -
" $1 UNDER $5,000"" *3,792""*19,055""16,300,828 ""45,296,232 ""901,667 ""817,906 ""177,444 ""1,635,349 "
" $5,000 UNDER $10,000""*10,458""*21,202""14,371,792 ""55,057,711 ""2,378,733 ""2,155,333 ""574,354 ""5,015,926 "
" $10,000 UNDER $15,000""*13,521""*78,095""12,882,581 ""52,733,483 ""2,425,948 ""2,388,645 ""1,040,169 ""9,228,483 "
" $15,000 UNDER $20,000"" *6,856""*55,560""10,089,674 ""41,957,146 ""1,660,958 ""1,629,609 ""1,449,549 ""13,523,611 "
" $20,000 UNDER $25,000""*16,956""*22,879""7,767,764 ""33,742,871 ""1,029,912 ""1,034,904 ""1,804,553 ""15,554,158 "
" $25,000 UNDER $30,000"" *4,597"" *2,056""5,629,414 ""25,433,646 ""608,589 ""598,534 ""2,204,807 ""19,730,036 "
" $30,000 UNDER $40,000""23,321 ""68,963 ""7,188,849 ""34,070,443 ""809,856 ""804,294 ""5,092,131 ""48,433,037 "
" $40,000 UNDER $50,000""*11,044""*18,506""3,618,130 ""18,133,516 ""551,200 ""556,432 ""5,218,937 ""55,927,753 "
" $50,000 UNDER $75,000""24,684 ""139,328 ""2,332,301 ""12,146,679 ""438,389 ""472,052 ""8,611,801 ""112,517,591 "
" $75,000 UNDER $100,000""6,120 ""118,761 ""303,970 ""1,583,221 ""99,397 ""105,157 ""2,972,172 ""52,943,352 "
" $100,000 UNDER $200,000""6,966 ""24,701 ""116,637 ""593,252 ""42,512 ""45,813 ""2,212,925 ""60,464,449 "
" $200,000 UNDER $500,000""**2,131""**23,510""15,947 ""78,792 ""5,950 ""5,938 ""628,080 ""31,452,953 "
" $500,000 UNDER $1,000,000" ** **"2,234 ""10,873 " ? ?"128,019 ""12,122,292 "
" $1,000,000 OR MORE"188 "7,925 "654 "2,942 " ? ?"59,999 ""19,936,065 "

"TAXABLE RETURNS, TOTAL""119,444 ""568,830 ""59,309,295 ""236,656,380 ""8,568,929 ""8,278,378 ""30,533,208 ""430,993,642 "
NO ADJUSTED GROSS INCOME - - - - - - - -
" $1 UNDER $5,000" - -"4,879,209 ""9,574,765 "" *8,113"" *8,248""20,464 ""34,925 "
" $5,000 UNDER $10,000"" *5,408"" *9,424""8,702,217 ""27,976,665 ""1,177,823 ""953,207 ""174,861 ""782,502 "
" $10,000 UNDER $15,000""*13,521""*78,095""9,243,984 ""34,347,942 ""2,148,143 ""2,076,520 ""578,163 ""3,525,337 "
" $15,000 UNDER $20,000"" *4,511""*55,473""9,548,278 ""39,174,547 ""1,651,280 ""1,620,138 ""1,136,520 ""8,026,451 "
" $20,000 UNDER $25,000""*16,956""*22,879""7,753,972 ""33,669,083 ""1,026,621 ""1,030,948 ""1,675,933 ""13,198,297 "
" $25,000 UNDER $30,000"" *4,597"" *2,056""5,617,141 ""25,369,941 ""608,589 ""598,534 ""2,128,957 ""17,782,649 "
" $30,000 UNDER $40,000""23,321 ""68,963 ""7,175,900 ""34,000,917 ""809,856 ""804,294 ""5,038,793 ""46,671,517 "
" $40,000 UNDER $50,000""*11,044""*18,506""3,618,130 ""18,133,516 ""551,200 ""556,432 ""5,194,296 ""54,914,235 "
" $50,000 UNDER $75,000""24,684 ""139,328 ""2,331,642 ""12,143,267 ""438,389 ""472,052 ""8,593,121 ""111,157,950 "
" $75,000 UNDER $100,000""6,120 ""118,761 ""303,387 ""1,580,046 ""99,397 ""105,157 ""2,968,324 ""52,527,289 "
" $100,000 UNDER $200,000""6,966 ""24,701 ""116,637 ""593,252 ""42,512 ""45,813 ""2,208,861 ""59,798,560 "
" $200,000 UNDER $500,000""**2,127""**22,720""15,916 ""78,652 ""5,950 ""5,938 ""627,188 ""31,093,573 "
" $500,000 UNDER $1,000,000" ** **"2,230 ""10,857 " ? ?"127,833 ""11,944,228 "
" $1,000,000 OR MORE"188 "7,925 "651 "2,930 " ? ?"59,896 ""19,536,128 "
"NONTAXABLE RETURNS, TOTAL""16,003 ""47,294 ""21,311,479 ""84,184,425 ""2,385,238 ""2,337,336 ""1,641,730 ""27,491,413 "
INDIVIDUAL INCOME TAX RETURNS FOR 1990
" TABLE 1.4 - ALL RETURNS: SOURCES OF INCOME AND ADJUSTMENTS, BY SIZE OF ADJUSTED GROSS INCOME"
(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)
EXEMPTIONS TAXABLE INCOME INCOME TAX BEFORE CREDITS
NUMBER OF NUMBER OF NUMBER OF
EXEMPTIONS AMOUNT RETURNS AMOUNT RETURNS AMOUNT
(113) (114) (115) (116) (117) (118)
SIZE OF ADJUSTED GROSS INCOME
"ALL RETURNS, TOTAL""227,549,246 ""465,985,366 ""93,148,332 ""2,263,661,230 ""93,089,368 ""453,127,579 "
NO ADJUSTED GROSS INCOME"1,751,586 ""3,560,150 " - -"1,142 "997
" $1 UNDER $5,000""12,945,801 ""26,459,938 ""4,992,856 ""3,386,871 ""4,932,529 ""544,997 "
" $5,000 UNDER $10,000""22,188,425 ""45,420,611 ""9,341,790 ""22,335,219 ""9,351,838 ""3,401,857 "
" $10,000 UNDER $15,000""24,961,292 ""51,121,356 ""12,001,587 ""63,254,744 ""11,987,483 ""9,568,204 "
" $15,000 UNDER $20,000""21,711,381 ""44,470,118 ""11,182,298 ""102,570,455 ""11,182,298 ""15,430,849 "
" $20,000 UNDER $25,000""19,918,854 ""40,778,659 ""9,454,698 ""123,842,029 ""9,457,897 ""18,702,267 "
" $25,000 UNDER $30,000""17,740,357 ""36,326,863 ""7,765,369 ""133,528,020 ""7,765,369 ""20,856,472 "
" $30,000 UNDER $40,000""30,775,747 ""63,047,744 ""12,235,177 ""280,504,593 ""12,235,837 ""45,803,755 "
" $40,000 UNDER $50,000""24,312,502 ""49,810,440 ""8,817,268 ""270,449,536 ""8,817,271 ""45,301,747 "
" $50,000 UNDER $75,000""32,175,547 ""65,920,854 ""10,926,351 ""466,517,729 ""10,926,426 ""87,928,639 "
" $75,000 UNDER $100,000""9,660,193 ""19,794,784 ""3,272,134 ""205,237,566 ""3,272,134 ""44,649,860 "
" $100,000 UNDER $200,000""6,913,050 ""14,163,324 ""2,325,498 ""230,497,142 ""2,325,827 ""58,261,764 "
" $200,000 UNDER $500,000""1,944,102 ""3,982,793 ""642,853 ""152,657,211 ""642,857 ""43,762,235 "
" $500,000 UNDER $1,000,000""380,676 ""779,927 ""129,973 ""74,316,528 ""129,977 ""21,090,624 "
" $1,000,000 OR MORE""169,732 ""347,807 ""60,479 ""134,563,588 ""60,484 ""37,823,312 "

"TAXABLE RETURNS, TOTAL""180,982,454 ""370,720,167 ""89,831,443 ""2,255,609,952 ""89,849,463 ""451,905,042 "
NO ADJUSTED GROSS INCOME"18,413 ""37,575 " - -715 985
" $1 UNDER $5,000""27,492 ""55,198 ""4,897,801 ""3,384,053 ""4,897,801 ""544,584 "
" $5,000 UNDER $10,000""7,531,752 ""15,424,415 ""8,866,334 ""21,929,635 ""8,879,445 ""3,340,265 "
" $10,000 UNDER $15,000""12,310,074 ""25,207,759 ""9,821,647 ""58,155,774 ""9,821,647 ""8,803,360 "
" $15,000 UNDER $20,000""18,330,665 ""37,550,448 ""10,688,531 ""100,957,532 ""10,688,531 ""15,188,842 "
" $20,000 UNDER $25,000""19,352,633 ""39,619,882 ""9,426,698 ""123,702,620 ""9,429,898 ""18,681,349 "
" $25,000 UNDER $30,000""17,457,698 ""35,749,876 ""7,750,084 ""133,318,027 ""7,750,084 ""20,824,082 "
" $30,000 UNDER $40,000""30,540,228 ""62,565,611 ""12,214,109 ""280,154,965 ""12,214,769 ""45,750,928 "
" $40,000 UNDER $50,000""24,252,084 ""49,687,486 ""8,812,298 ""270,376,907 ""8,812,298 ""45,290,863 "
" $50,000 UNDER $75,000""32,124,941 ""65,817,358 ""10,924,371 ""466,475,283 ""10,924,371 ""87,920,241 "
" $75,000 UNDER $100,000""9,643,897 ""19,761,398 ""3,271,435 ""205,197,482 ""3,271,435 ""44,641,174 "
" $100,000 UNDER $200,000""6,901,410 ""14,139,461 ""2,324,986 ""230,469,868 ""2,325,314 ""58,256,133 "
" $200,000 UNDER $500,000""1,941,534 ""3,977,547 ""642,730 ""152,635,560 ""642,730 ""43,756,144 "
" $500,000 UNDER $1,000,000""380,171 ""778,894 ""129,949 ""74,303,872 ""129,952 ""21,087,047 "
" $1,000,000 OR MORE""169,464 ""347,259 ""60,469 ""134,548,375 ""60,474 ""37,819,046 "
"NONTAXABLE RETURNS, TOTAL""46,566,792 ""95,265,198 ""3,316,889 ""8,051,278 ""3,239,905 ""1,222,537 "


* Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
? Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.
NOTE: Detail may not add to totals because of rounding.


 December 9, 2017  Add comments

Leave a Reply