2007

Tables:

• (Jun 10, 2011) - T11-0172 - Income Breaks for the 2011 Tax Model (0411 Series), 2004-2022
  Table shows the income percentile breaks for the updated 2011 model by cash income, adjusted cash income, economic income, and adjusted gross income.
• (Sep 20, 2010) - T10-0237 - Income Breaks for the 2009 Tax Model (0509 Series), 2004-2019
  Table shows the income percentile breaks for the updated 2009 model by cash income, adjusted cash income, economic income, and adjusted gross income.
• (Oct 16, 2009) - T09-0412 - Tax Units with Zero or Negative Tax Liability, 2004-2008
  Number of tax units, payers and filers under current law for 2004-2008 in addition to tax units with zero or negative tax liability.
• (Nov 04, 2008) - T08-0249 - Aggregate AMT Projections and Recent History, 1970-2018
  Aggregate projections and recent history of AMT taxpayers and AMT revenue under current law, current law extended and pre-EGTRRA law from the years 1970 to 2018.
• (Nov 04, 2008) - T08-0248 - Aggregate AMT Projections, 2008-2018
  2007-2018 Projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per AMT return, and other AMT statistics
• (Jun 19, 2008) - T08-0000 - Income Breaks for the 2008 Tax Model (0308 Series), 2004-2019
  The income breaks (adjusted gross income, cash income, and economic income) used in percentile tables for 0308-X)
• (Jun 03, 2008) - T08-0099 - Income Subject to Tax and Effective Marginal Tax Rates, in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
  2007, 2008, 2010 The percent of AMT taxpayers with more income subject to tax in the regular tax and the AMT, average adjustments and preferences, the percent with a higher marginal rate in the regular tax and the AMT, and the average effective marginal rate by cash income class
• (Jun 03, 2008) - T08-0098 - Distribution of AMT and Regular Income Tax by Cash Income, Current Law
  2007, 2008, 2010 The number of tax units, percent of tax units, percent of adjusted gross income, and percent of tax liability by cash income class for AMT taxpayers and all tax units
• (Jun 03, 2008) - T08-0097 - AMT Revenue per AMT Taxpayer ($)
  Average AMT revenue per AMT taxpayer overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Jun 03, 2008) - T08-0096 - AMT Participation Rate (percent) by Individual Characteristics
  The share of tax filers paying the AMT overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Jun 03, 2008) - T08-0095 - Aggregate AMT Projections and Recent History, 1970-2018
  1970-2018 The number of AMT taxpayers and total AMT revenue based on historical data and future projections
• (Jun 03, 2008) - T08-0094 - Aggregate AMT Projections, 2007-2018
  2007-2018 Projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per AMT return, and other AMT statistics
• (Jan 29, 2008) - T08-0048 - Income Subject to Tax and Effective Marginal Tax Rates, in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
  2007, 2010 The percent of AMT taxpayers with more income subject to tax in the regular tax and the AMT, average adjustments and preferences, the percent with a higher marginal rate in the regular tax and the AMT, and the average effective marginal rate by cash income class
• (Jan 29, 2008) - T08-0047 - Distribution of AMT and Regular Income Tax by Cash Income, Current Law
  2007, 2010 The number of tax units, percent of tax units, percent of adjusted gross income, and percent of tax liability by cash income class for AMT taxpayers and all tax units
• (Jan 29, 2008) - T08-0046 - AMT Revenue per AMT Taxpayer ($)
  Average AMT revenue per AMT taxpayer overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Jan 29, 2008) - T08-0045 - AMT Participation Rate (percent) by Individual Characteristics
  The share of tax filers paying the AMT overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Jan 29, 2008) - T08-0044 - Aggregate AMT Projections and Recent History, 1970-2017
  1970-2017 The number of AMT taxpayers and total AMT revenue based on historical data and future projections
• (Jan 29, 2008) - T08-0043 - Aggregate AMT Projections, 2006-2017
  2006-2017 Projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per AMT return, and other AMT statistics
• (Nov 05, 2007) - T07-0325 - Include Dividends and Capital Gains Above $50,000 ($100,000 Joint) as an AMT Preference, Baseline is Current Law Plus the AMT Patch in H.R. 3996, Number of Tax Units Affected by Adjusted Gross Income Level, 2007
  2007 Number of tax units affected by the AMT, number with qualified dividends and capital gains in excess of $50,000 ($100,000 for married filers), and number of tax units with a tax increase resulting from a plan to include dividends and capital gains in excess of $50,000/$100,000 as an AMT preference item against a current law baseline with an AMT patch as proposed in H.R. 3996
• (Sep 06, 2007) - T07-0297 - Effect of the AMT on 2001-2006 Individual Income Tax Cuts, 2007
  2007 Share of tax units with no tax cut due to the AMT and the average share of the tax cut taken back by the AMT for all tax units by cash income class
• (Jun 04, 2007) - T07-0151 - Current-Law AMT Liability, Proposed Surtax, and Change in Tax for Sample Families, 2007
  2007 Presents current-law alternative minimum tax (AMT) liability the amount of the proposed AGI surtax, and the net change in tax for repeal of the AMT and implementation of the surtax for sample families of different sizes and filing statuses at different income levels. The Tax Policy Center proposal repeals the AMT and replaces it with a surtax of 4 percent of adjusted gross income above $200,000 for joint returns and above $100,000 for other filing statuses.
• (May 30, 2007) - T07-0157 - Fully Refundable Child and Dependent Care Tax Credit (CDCTC) , Qualifying Tax Units with Earnings that Benefit Compared to Current Law, 2006
  2006 Distribution by cash income class of tax units with earnings qualified for the child and dependent care tax credit, tax units receiving benefits from the credit under current law, and tax units receiving benefits from the credit if it were fully refundable
• (May 21, 2007) - T07-0139 - Distribution of Qualifying Children in Working Families by Eligibility for Child Tax Credit (in Millions), by Age, 2007
  Taxpayers with children who qualify for the child tax credit may still be unable to claim the credit because of the income phase-ins and phase-outs. This table provides a breakdown of qualifying children in working families based on their eligibility for the credit in the categories: income too low for full credit, full credit, and income too high for full credit. Separate breakdowns are provided for select age groups.
• (May 21, 2007) - T07-0138 - Distribution of Qualifying Children in Working Families by Eligibility for Child Tax Credit (in Millions), by Age, 2007
  Taxpayers with children who qualify for the child tax credit may still be unable to claim the credit because of the income phase-ins and phase-outs. This table provides a breakdown of qualifying children in working families based on their eligibility for the credit in the categories: no credit (income too low), partial credit (credit phase-in), full credit, partial credit (credit phase-out), and no credit (income too high). Separate breakdowns are provided for select age groups.
• (May 18, 2007) - T07-0137 - Distribution of Qualifying Children by Eligibility for Child Tax Credit in Millions, by Age, 2007
  Taxpayers with children who qualify for the child tax credit may still be unable to claim the credit because of the income phase-ins and phase-outs. This table provides a breakdown of qualifying children based on their eligibility for the credit in the categories: no credit (income too low), partial credit (credit phase-in), full credit, partial credit (credit phase-out), and no credit (income too high). Separate breakdowns are provided for select age groups.
• (May 16, 2007) - T07-0136 - Repeal AMT and Implement 4% Surtax on AGI Above $100,000/$200,000, Distribution of Tax Units by Change in Marginal Tax Rate, 2007
  Distribution of tax units by the change in the marginal tax rate (the share of the next dollar earned paid in federal taxes) by cash income class for a proposal that repeals the individual alternative minimum tax (AMT) and replaces it with a surtax of 4% of adjusted gross income above $200,000 for joint tax units and above $100,000 for tax units of other filing statuses. The proposal is revenue-neutral over the period 2007-17.
• (Apr 27, 2007) - T07-0131 - Distribution of Tax Units with Small Business Income, 2007
  Most tax units with business income face low tax rates but a significant number fall under the alternative minimum tax (AMT). Nearly two-thirds of tax units reporting income on Schedules C, E, or F will face marginal tax rates no higher than 15 percent in 2007. Most of those facing higher rates will be on the AMT, typically at a 26 percent tax rate. Less than two percent will face the maximum individual tax rate of 35 percent.
• (Mar 01, 2007) - T07-0100 - Number of AMT Taxpayers and AMT Revenue for Incremental Reform Options, 2006-2007
  2006-07 Number of AMT taxpayers for incremental reform options both with a patch (2006) and without (2007); each option allows an additional preference item in the order (1) state and local tax deductions, (2) dependent exemptions, (3) miscellaneous deductions, (4) medical deductions, and (5) standard deductions
• (Feb 14, 2007) - T07-0086 - Number of Tax Units by Tax Bracket, 2006-2007
  2006-07 Number and percentage of tax units in each tax bracket
• (Feb 14, 2007) - T07-0085 - Effects of 2001-2006 Tax Cuts on AMT projections, With and Without Extension and Indexing of AMT Relief, 2001-2010
  2001-10 Number of AMT taxpayers under three different scenarios: pre-EGTRRA law, current law, and current law with extension of AMT relief
• (Feb 02, 2007) - T07-0037 - Current-Law Distribution of Federal Taxes By Age, 2007
  2007 Distribution of federal taxes by age including share of cash income, individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax by age as well as average effective tax rates for each tax and all federal tax by age
• (Nov 10, 2006) - T06-0267 - Aggregate AMT Projections and Recent History, 1970-2017
  1970-2017 The number of AMT taxpayers and total AMT revenue based on historical data and future projections
• (Nov 10, 2006) - T06-0266 - Aggregate AMT Projections, 2006-2017
  2006-2017 Projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per AMT return, and other AMT statistics
• (Oct 24, 2006) - T06-0247 - AMT Participation Rate (percent) by Individual Characteristics
  By cash income class, number of children, state tax level, and filing status, 2005-6, 2010, 2015
• (Oct 24, 2006) - T06-0246 - Aggregate AMT Projections, 2005-2015
  Number and percent of taxpayers, revenue, AGI, and cost of income tax repeal
• (Jul 27, 2006) - T06-0214 - Current Law and Estate Tax Proposals: Effect on Returns and Tax Liability, 2007-16
  Preliminary analyses of the estate tax proposals reportedly being considered.
• (Jun 07, 2006) - T06-0138 - Current Law and Estate Tax Proposals: Effect on Returns and Tax Liability, 2007-16
  Preliminary analyses of the estate tax proposals reportedly being considered.
• (Jun 01, 2006) - T06-0097 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Returns with any Farm or Business Assets, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0096 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Farms and Businesses, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0095 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Farms and Businesses Under $5 Million, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0094 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Mar 10, 2006) - T06-0057 - AMT Taxpayers with Children, 2005-15
  2005-15, AMT Taxpayers with Children
• (Mar 10, 2006) - T06-0056 - AMT Effects of Imposition of Dollar Limit on 2001-2004 Individual Income Tax Cuts, 2007-16
  2007-16, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Number of AMT Taxpayers
• (Feb 07, 2006) - T06-0037 - Extending 2005 AMT Exemption Level: Number of AMT Taxpayers, 2005-15
  2005-15, Extending 2005 AMT Exemption Level: Number of AMT Taxpayers
• (Jan 18, 2006) - T06-0006 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit (millions)
• (Jan 18, 2006) - T06-0005 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit (millions)
• (Jan 18, 2006) - T06-0004 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit (millions)
• (Jul 06, 2005) - T05-0119 - Estate Tax Returns and Liability, 2001-2015
  2001-2015, Aggregate Projections: Estate Tax Returns and Liability
• (Jun 10, 2005) - T05-0085 - Aggregate AMT Projections, 2005-15
  Number and percent of taxpayers, revenue, AGI, and cost of income tax repeal
• (May 23, 2005) - T05-0075 - Aggregate AMT Projections, 2005-2015
  2005-2015, Aggregate AMT Projections: Number of AMT Taxpayers, Percent, Revenue
• (Feb 10, 2005) - T05-0026 - Aggregate AMT Projections, 2005-15
  2005-15, Aggregate AMT Projections
• (May 03, 2004) - T04-0065 - Aggregate AMT Projections and Recent History, 1999-2014
  1999-2014 historical values and projections of the number of AMT taxpayers and AMT revenue under (a) current law; (b) extension of the 2001 and 2003 tax acts (EGTRRA and JGTRRA); and (c) repeal of EGTRRA and JGTRRA.
• (Mar 12, 2004) - T04-0007 - Projected Number of Individual Income Tax Returns, 2004-2010
  Projected distribution by AGI of the number of individual income tax returns to be filed in the 2004-10 calendar years.
• (Mar 12, 2004) - T04-0006 - Projected Wages and Salaries, 2004-2010
  Projected distribution by AGI of wages and salaries for the 2004-10 calendar years.
• (Oct 21, 2003) - T03-0199 - Estimated Number of Tax Returns Filed, 2001-2013
  2001-13 calendar year projections of the number of individual income tax returns to be filed, by adjusted gross income.
• (May 27, 2003) - T03-0137 - AMT Projections, 2003-2013: 2003-13 calendar year projections of the number of taxpayers affected by the AMT, and the amount of AMT revenue, under current law and under a baseline in which the provisions of the 2001 tax act (EGTRRA) are made permanent
  2003-13 calendar year projections of the number of taxpayers affected by the AMT, and the amount of AMT revenue, under current law and under a baseline in which the provisions of the 2001 tax act (EGTRRA) are made permanent.
• (May 19, 2003) - T03-0106 - Effects of the version of the May 2003 Jobs and Growth plan as passed by the Senate (Senate version of JGTRRA) on the number of taxpayers affected by the AMT, and AMT revenue, 2003-13 calendar years
  2003-13 calendar year effects of the version of the May 2003 Jobs and Growth plan as passed by the Senate (Senate version of JGTRRA) on the number of taxpayers affected by the AMT, and AMT revenue.
• (Jan 14, 2003) - T03-0028 - AMT Taxpayers and Revenue, 2003-12 Calendar Years
  2003-12 effect of the Administration's January 2003 Jobs and Growth proposal on the number of taxpayers affected by the AMT, and AMT revenue.
• (Dec 31, 2002) - T03-0002 - Freeze EGTRRA: AMT Participation and Revenue, 2003-12 Calendar Years
  Effect in 2003-12 on the number of AMT taxpayers and AMT revenue of freezing, but making permanent, the 2002 individual income tax provisions in EGTRRA.