tax policy center

Tax Topics

2009 Tax Stimulus
2012 Election Tax Plans
2015 Budget
Alternative Minimum Tax (AMT)
American Jobs Act of 2011
Brief Description of the Model 2013
Camp Tax Reform Plan
Current-Law Distribution of Taxes
Deficit Reduction Proposals
Distribution of the 2001 - 2008 Tax Cuts
Dynamic Scoring
Earned Income Tax Credit
Economic Stimulus
Education Tax Incentives
Estate and Gift Taxes
Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
Federal Budget
Fiscal Cliff
Fiscal Crisis
Guide to TPC Tables
Health Insurance Tax Incentives
How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
Model Related Resources and FAQs
Payroll Taxes
Presidential Transition - 2009
Recent Tax Stimulus Legislation
Retirement Saving
Tax Encyclopedia Index
Tax Expenditures
Tax Reform Proposals
Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

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tax topics
Tax Units that Pay No Individual Income Tax

Many tax units owe no federal individual income tax because their income is too low or because tax credits reduce their tax liability to zero or lower.  The following Tax Policy Center tables show the numbers and percentages of such tax units for various years and under alternative baseline assumptions.  Distributional tables provide more information about those units by income level and other characteristics for specific years.  Some tables also show units that owe no individual income tax or payroll tax.

Tax Units paying no individual income tax (and payroll tax) under alternative baselines
Distributional Tables for individual income tax
By Cash Income Level
By Cash Income Percentile
Under Current Law
Under Current Policy
Under Obama Administration FY2012 Budget Proposal
Distributional Tables for Simplified Income Tax with Expanded Definition of Income and Elimination of Tax Preferences
By Cash Income Level
By Cash Income Percentile
Tax units with zero or negative tax liability
Income Tax only
Income and Payroll Taxes
by definition of income
by definition of income

Why Some Tax Units Pay No Income Tax
Current Law, 2011
Tax Units with and without Income Tax Liability
Tax Units without Income Tax Liability
Zero versus Negative Liability
Due to Tax Expenditures
Stacked Tax Expenditures
Isolated Tax Expenditures