Individual

Individual taxes: current parameters and collected information from recent returns. This includes information about income sources and taxes, credits and exemptions, and the impact of the alternative minimum tax.

Tables

Brackets

• Historical Individual Income Tax Parameters - personal exemptions for single and married filers and their dependents and tax rates and bases for highest and lowest tax brackets, 1913-2012.
• Individual Income Tax Entry Thresholds 1980-2011 - income tax entry thresholds after credits for married and single filers, with and without children
• Individual Income Tax Parameters (Including Brackets), 1945-2013 - individual income tax brackets by filing status, amounts for exemption and standard deductions, and filing thresholds.

Current Statistics

• Effective Tax Rate by Size of Income, 2000-2009 - number and percentage of returns by effective tax rate and by size of income.
• High Income Return Details 2000-2009 - income, deductions, credits, and tax for returns with and without U.S. income tax and with income of $200,000 or more.
• Marginal Tax Rate Returns by Marital Status, 2000-2010 - tax rate, taxable income, and tax classified by marital status.
• Modified Taxable Income 1999-2010 - marginal tax rate and each rate at which the tax is computed.
• Percent of Tax Filers by Marginal Tax Rate, Selected Years, 1985-2009 - percent of total returns in each tax bracket.
• Personal Exemption and Standard Deduction 2001-2013 - personal exemptions, standard and blind or elderly deductions, and filing thresholds by filing status.
• Return Details by AGI and Marital Status 1999-2010 - adjusted gross income, exemptions, deductions, and tax items.
• Return Details by Marital Status 2005-2010 - sources of income, adjustments, deductions, credits, and tax items.

Historical Data

• Historical AMT Legislation - legislation for the add-on tax and alternative minimum tax since 1969.
• Historical Capital Gains and Taxes - capital gains and taxes for all positive gains and long-term gains from 1954 to 2009.
• Historical Deduction Type - number, dollar amount, and percent of AGI of standard, itemized, and total deductions from 1950 to 2010.
• Historical Dependent Care Credits - number of families and dollar amount of total and average credits from 1976 to 2010.
• Historical EITC Parameters - parameters by year from 1975 to 2013, by number of qualifying children since 1991.
• Historical EITC Recipients - number of recipients and dollar amount of credit from 1975 to 2010.
• Historical Elderly and Disabled Credits - number of families and dollar amount of total and average credits from 1976 to 2010.
• Historical High-Income Nontaxable Returns - number of nontaxable returns with incomes of $200,000 or more, from 1977 to 2009.
• Historical Individual Income Tax Parameters - personal exemptions for single and married filers and their dependents and tax rates and bases for highest and lowest tax brackets, 1913-2012.
• Historical IRA Deductions - number of returns with IRA deductions and dollar amount of total and average deductions from 1980 to 2010.
• Historical Marginal Effective Tax Rates on Capital Income - estimated tax rates at both the corporate and non-corporate level from 1953 to 2003.
• Historical Medical Deductions - number of returns claiming medical deductions and dollar amount of total and average deductions from 1980 to 2010.
• Historical Returns with Positive AGI, by Ascending Income Percentiles - number of returns, shares of AGI and total income tax, and average tax rates, by selected ascending cumulative income percentiles, 1986-2009.
• Historical Returns with Positive AGI, by Descending Income Percentiles - number of returns, shares of AGI and total income tax, AGI floor on percentiles in current and constant dollars, and average tax rates, by selected descending cumulative income percentiles, 1986-2009
• Historical Sources of Income and Tax Items - sources of income and tax items in current and constant dollars from 1913 to 2008.
• Historical Standard Deduction - standard deduction amount for single and married filers from 1970 to 2012.
• Individual and Corporate Capital Gains, 1955-1999 - individual and corporate realizations and tax rates.
• Itemized Charitable Contributions (constant dollars), 1917-2009 - total itemized contributions (constant dollars), contributions as percent of AGI, and contributions as percent of GDP, from 1917-2009.
• Itemized Charitable Contributions (nominal), 1917-2009 - total itemized charitable contributions (nominal amounts), 1917-2009.
• Percentage of Income Tax Generated at Each Statutory Marginal Tax Rate, 1958-2009 - percentage of federal taxes generated at each statutory marginal rate.
• Percentage of Returns by the Highest Applicable Statutory Marginal Tax Rate, 1958-2009 - tax returns classified by highest applicable statutory marginal rate.

Sources of Income

• Assets 1999-2010 - non-capital assets, estate and trust, and farm income, by AGI.
• Basic 401(k)-Type Plan Rules - Basic rules for 401(k) and 403(b) plans.
• Business 1999-2010 - business, professional, partnership, and S Corporation income, by AGI.
• Capital Gains 1999-2010 - short and long term capital income for all individual income tax returns, by AGI.
• Families with Dividends, 2000 - percentage of families with dividends by income and by size of dividend, 2000
• Historical Capital Gains and Taxes - capital gains and taxes for all positive gains and long-term gains from 1954 to 2009.
• Historical Marginal Effective Tax Rates on Capital Income - estimated tax rates at both the corporate and non-corporate level from 1953 to 2003.
• Historical Sources of Income and Tax Items - sources of income and tax items in current and constant dollars from 1913 to 2008.
• Income Composition by AGI, 2000 - Composition of Income Reported on Tax Returns by AGI, in 2000.
• Individual and Corporate Capital Gains, 1955-1999 - individual and corporate realizations and tax rates.
• Interest and Dividends 1999-2010 - taxable and tax-exempt interest and dividend income, by AGI.
• Rent and Royalty 1999-2010 - rent and royalty income, by AGI.
• Retirement 1999-2010 - IRA distribution, pension and annuity income, and Social Security benefits, by AGI.
• Salary and Wages 1999-2010 - salary, wage, and unemployment insurance income, by AGI.
• Taxation of Social Security Benefits - benefits included in gross income, by filing status and income.
• Taxes Paid on Dividends and Capital Gains, 2000-2005 - amount of income from and tax paid on capital gains, qualified dividends, and total dividends.

Marriage Penalties

• EGTRRA Marriage Penalty Relief Provisions - EGTRRA changes in standard deductions and EITC phase-out ranges for married couples from 2000 to 2010.

Deductions & Exemptions

• AMT Preference Items 2002, 2004-2008 - AMT adjustments and preferences, number of taxpayers with AMT preference, amount, and percentage.
• Exemption Type by AGI 1999-2010 - exemptions by type and number of exemptions, by AGI.
• Exemption Type by Marital Status 1999-2010 - exemptions by type and number of exemptions, by marital status.
• Historical Deduction Type - number, dollar amount, and percent of AGI of standard, itemized, and total deductions from 1950 to 2010.
• Historical Individual Income Tax Parameters - personal exemptions for single and married filers and their dependents and tax rates and bases for highest and lowest tax brackets, 1913-2012.
• Historical IRA Deductions - number of returns with IRA deductions and dollar amount of total and average deductions from 1980 to 2010.
• Historical Medical Deductions - number of returns claiming medical deductions and dollar amount of total and average deductions from 1980 to 2010.
• Historical Standard Deduction - standard deduction amount for single and married filers from 1970 to 2012.
• Personal Exemption and Standard Deduction 2001-2013 - personal exemptions, standard and blind or elderly deductions, and filing thresholds by filing status.
• Returns of Itemizers by AGI 1999-2010 - sources of income, adjustments, and itemized deductions for returns with itemized deductions, by size of adjusted gross income.
• Returns of Itemizers by Marital Status 1999-2010 - sources of income, adjustments, and itemized deductions for returns with itemized deductions, by marital status.
• State and Local Tax Deduction by State and AGI, 2003-2010 - number of filers and amount of deduction, by state and by size of adjusted gross income.
• State and Local Tax Deduction by State, 2002-2010 - Number of filers and amount claimed for those deducting state and local taxes, by state.
• Tax Base Exceptions 2003-2007 - estimated exclusions and deductions under the present income tax.
• Type of Deduction 1999-2009 - itemized or standard deduction, by marital status.

Credits

• Benefits from the Saver's Credit, 2003 - returns that may benefit from the 50 percent saver's credit by filing status, 2003.
• Child-Related Tax Credits, 2000-2013 - parameters for child tax credit and child and dependent care tax credit.
• Comparison of Education Credits, 2003 - comparison of Hope Credit and Lifetime Learning Credit provisions, 2003.
• Credit Type and Amount by AGI 1999-2009 - number and dollar amount of each credit, by AGI.
• Federal Returns with EITC 1999-2009 - income and credit details by AGI and number of qualifying children.
• Historical Dependent Care Credits - number of families and dollar amount of total and average credits from 1976 to 2010.
• Historical Elderly and Disabled Credits - number of families and dollar amount of total and average credits from 1976 to 2010.
• Spending on the EITC, Child Tax Credit, and AFDC/TANF, 1975 - 2010 - chart of historical real federal spending on tax provisions applying to working poor children.
• State Child and Dependent Care Tax Provisions 2005-2008 - basic provision, eligible expenses, and maximum value of credit or deduction.
• Value of Child Benefits at Various Income Levels, 2010 - value of benefit from dependent exemption, Head of Household filing status, Child Tax Credit, Earned Income Tax Credit, and Making Work Pay credit.

AMT

• AMT by State 2003-2010 - alternative minimum tax filers and related statistics, by state.
• AMT by State and by AGI 2004-2010 - alternative minimum tax filers and related statistics, by state and by size of adjusted gross income.
• AMT Filers and Revenue, 1970-2011 - number of AMT filers and AMT revenue.
• AMT Parameters 1993-2011 - amount of AMT exemptions, threshold for phaseout, and tax rate.
• AMT Preference Items 2002, 2004-2008 - AMT adjustments and preferences, number of taxpayers with AMT preference, amount, and percentage.
• AMT Returns 1999-2009 - number and dollar amount of individual income tax returns with AMT.
• Historical AMT Legislation - legislation for the add-on tax and alternative minimum tax since 1969.
• Percentage of Taxpayers on AMT by State, 2004-2007 - map of percentage of taxpayers on AMT.

EGTRRA

• Distribution of EGTRRA Tax Cut - distribution of income tax cut by income, 2001 to 2010.
• Effective Marginal Income Tax Rates Before and After the Expiration of EGTRRA - effective marginal federal income tax rates for a married couple with two children before and after the expiration of EGTRRA. Incomes between $0 and $500,000 in $100 increments.
• EGTRRA Brackets - schedule of marginal tax rate changes, 2001 to 2010.
• EGTRRA Marriage Penalty Relief Provisions - EGTRRA changes in standard deductions and EITC phase-out ranges for married couples from 2000 to 2010.
• EGTRRA Provisions - phase-in and out of major EGTRRA provisions between 2001 and 2010.
• EGTRRA's Impact on Distribution of Tax Burden 2001 - distributions of federal tax burden by income before and after EGTRRA.
• Expired and Expiring Federal Tax Provisions - Provisions in the federal tax code that expire between 2006 and 2020.
• Revenue Effect of Extending EGTRRA - effects on revenues of extending expiring tax provisions from 2003 to 2012.