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SOI Tax Stats - Individual Income Tax Rates and Tax Shares

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Individual Income Tax Rates and Shares Data Snapshots
2009   2008

The Individual Income Tax Rates and Tax Shares bulletin article and associated statistical tables describe the income and tax distribution, both in terms of percentiles and marginal tax rates, of all tax returns for the selected year.


Statistical Tables

The tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

The tables are grouped into the following categories:

  • Returns with Modified Taxable Income (MTI) - MTI is a term used to describe &quotincome subject to tax&quot, the actual base on which tax is computed. For current-year returns, MTI is identical to taxable income. For prior-year returns, taxable income is modified to equal an amount necessary to generate the tax actually shown on these returns using current-year rates.
  • Returns with Positive Adjusted Gross Income(AGI) - AGI is &quottotal income&quot, as defined by the tax code, less &quotstatutory adjustments&quot.
  • Returns with Positive &quot1979 Income Concept&quot Income - The &quot1979 Income Concept&quot was developed to provide a more uniform measure of income across tax years. By including the same income and deduction items in each year's income calculation and using only items available on Federal individual income tax returns, the definition is consistent throughout the base years and can be used for future years to compare income by including only income components common to all years.

Returns with Modified Taxable Income

 

Table 1: Tax
Classified by: Marginal Tax Rate, Filing Status
Tax Years:  2010  2009  2008 2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995

 

Table 2: Tax Generated
Classified by: Tax Rate, Size of Adjusted Gross Income
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995
   
Table 3:  Taxable Income and Tax
Classified by: Tax Rate, Filing Status
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995

 

Table 4:  Tax
Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years: 2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995
Table 4a:  Adjusted Gross Income and Tax Items
Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years: 2010  2009  2008  2007
Table 4b:  Returns with Form 8615 Computation: Tax Items
Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years: 2010  2009  2008  2007

 

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Individual Income Tax Returns with Positive Adjusted Gross Income (AGI)

 

Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates
Classified by: Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year
Published as: SOI Bulletin article—Individual Income Tax Rates and Tax Shares, Table 5
Tax Years: 1986–2009

 

Number of Returns, Shares of AGI and Total Income Tax, and Average Tax Rates
Classified by: Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year
Published as: SOI Bulletin article—Individual Income Tax Rates and Tax Shares, Table 6
Tax Years: 1986–2009

 

Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles, and Average Tax Rates, by State
Classified by: Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI
Tax Years: 2006

 

Tax Year 2010 percentile data were produced using an improved methodology to that of previous SOI releases of percentile data in order to refine the accuracy of the percentile estimates. The data in these tables are based on a modified universe of tax returns. In particular, all individual income tax returns except returns of dependents are now used in the computation whereas previous releases were based on only returns with positive AGI. This change was the result of feedback and recommendations made by users of these statistics who encouraged SOI to assess the utility of the information. The data in the improved tables shown here, while more accurate for the dollar amounts shown are still very similar in terms of percentages when compared to the data produced under the previous methodology.

All Individual Income Tax Returns Excluding Dependents

 

Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates
Classified by: Selected Expanded Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year
Published as: SOI Bulletin article—Individual Income Tax Rates and Tax Shares, Table 5
Tax Years: 2001–2010

 

Number of Returns, Shares of AGI and Total Income Tax, and Average Tax Rates
Classified by: Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year
Published as: SOI Bulletin article—Individual Income Tax Rates and Tax Shares, Table 6
Tax Years: 2001–2010

 

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All Individual Income Tax Returns Excluding Dependents Classified by Tax Percentile—Early Release

 

Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates
Classified by: Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year, Table 1
Tax Years: 2001–2011

 

Number of Returns, Shares of AGI and Total Income Tax, and Average Tax Rates
Classified by: Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year, Table 2
Tax Years: 2001–2011

 

Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates
Classified by: Selected Expanded Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year, Table 3
Tax Years: 2001–2011

 

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Returns with Positive "1979 Income Concept" Income

 

Table 7:  Number of Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates
Classified by: Selected Descending Cumulative Percentiles of Returns Based on Income Size
Tax Years: 1986 - 2009

Table 8:  Number of Returns, Shares of Income and Total Income Tax, and Average Tax Rates
Classified by: Selected Ascending Cumulative Percentiles of Returns Based on Income Size
Tax Years: 1986 - 2009

 

All Returns with "1979 Income Concept" Income Excluding Dependents

 

Table 7:  Number of Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates
Classified by: Selected Descending Cumulative Percentiles of Returns Based on Income Size
Tax Years: 2001 - 2010

Table 8:  Number of Returns, Shares of Income and Total Income Tax, and Average Tax Rates
Classified by: Selected Ascending Cumulative Percentiles of Returns Based on Income Size
Tax Years: 2001 - 2010

 

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Bulletin Articles

These articles are available as PDF files.  A free Adobe® reader is available for download, if needed.
 

Individual Income Tax Rates and Shares
2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995

 

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Page Last Reviewed or Updated: 11-Dec-2013