Tax Policy Center

Tax Units with Zero or Negative Federal Individual Income Tax (October 2022)

Individual Taxes

Table shows the number, and percentage, of tax units with: zero or negative individual income tax liability; zero or negative sum of individual income and payroll taxes; and tax units that did not pay income or payroll taxes under current law for 2011-2032.

October 27, 2022
Individual Taxes: Distribution Tables by Income Level

The distribution of tax units that pay no individual income tax by expanded cash income level under current law in 2021. 

October 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

The distribution of tax units that pay no individual income tax by expanded cash income percentile under current law in 2021. 

October 27, 2022
Individual Taxes: Distribution Tables by Income Level

The distribution of tax units that pay no individual income tax by expanded cash income level under current law in 2022. 

October 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

The distribution of tax units that pay no individual income tax by expanded cash income percentile under current law in 2022. 

October 27, 2022
Individual Taxes: Distribution Tables by Income Level

The distribution of tax units that pay no individual income tax by expanded cash income level under current law in 2023. 

October 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

The distribution of tax units that pay no individual income tax by expanded cash income percentile under current law in 2023. 

October 27, 2022
Individual Taxes: Distribution Tables by Income Level

The distribution of tax units that pay no individual income tax by expanded cash income level under current law in 2026. 

October 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

The distribution of tax units that pay no individual income tax by expanded cash income percentile under current law in 2026. 

October 27, 2022