SOI Tax Stats - Individual Income Tax Rates and Tax Shares

 

Individual Income Tax Rates and Shares Data Snapshots
2009 PDF   2008 PDF

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. Beginning with Tax Year 2014, the information on tax rates can be found in Publication 1304, Individual Income Tax Returns Complete Report.


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:

  • All Individual Income Tax Returns Excluding Dependents Classified by Tax Percentile - Early release data that presents statistics on AGI and income tax by cumulative percentiles of returns excluding dependents. Tables show distributions of AGI for each tax year and can be used to make comparisons across cumulative percentile classes within each year. Table 3 presents data for major income, deduction, and tax credits reported across different cumulative percentiles.
  • Returns with Modified Taxable Income (MTI) - MTI is a term used to describe "income subject to tax", 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 "total income", as defined by the tax code, less "statutory adjustments".
  • Returns with Positive "1979 Income Concept" Income - The "1979 Income Concept" 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.

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: 2001–2017 XLS
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: 2001–2017 XLS
Number of Returns, Shares of AGI, Selected Income Items, Credits, Total Income Tax, AGI Floor on Percentiles, and Average Tax Rates
Classified by: Selected Expanded Descending Cumulative Percentiles of Returns Based on AGI, Table 3
Tax Years: 2017 XLS  2016 XLS  2015 XLS  2014 XLS

 

(Back to top)

Returns with Modified Taxable Income

Table 1: Tax
Classified by: Marginal Tax Rate, Filing Status
Tax Years:  2011 XLS  2010 XLS  2009 XLS  2008 XLS    XLS2007 XLS  2006 XLS  2005 XLS  2004 XLS  2003 XLS  2002 XLS  2001 XLS  2000 XLS  1999 XLS  1998 XLS  1997 XLS  1996 XLS  1995 XLS
Table 2: Tax Generated
Classified by: Tax Rate, Size of Adjusted Gross Income
Tax Years: 2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS  2005 XLS  2004 XLS  2003 XLS  2002 XLS  2001 XLS  2000 XLS  1999 XLS  1998 XLS  1997 XLS  1996 XLS  1995 XLS
Table 3:  Taxable Income and Tax
Classified by: Tax Rate, Filing Status
Tax Years: 2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS  2005 XLS  2004 XLS  2003 XLS  2002 XLS  2001 XLS  2000 XLS  1999 XLS  1998 XLS  1997 XLS  1996 XLS  1995 XLS
Table 4:  Tax
Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years: 2006 XLS  2005 XLS  2004 XLS  2003 XLS  2002 XLS  2001 XLS  2000 XLS  1999 XLS  1998 XLS  1997 XLS  1996 XLS  1995 XLS
Table 4a:  Adjusted Gross Income and Tax Items
Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years: 2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS
Table 4b:  Returns with Form 8615 Computation: Tax Items
Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years: 2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS

 

(Back to top)

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 XLS
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 XLS
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 XLS

 

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 Shares, Table 1
Tax Years: 2004–2013 XLS
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 Shares, Table 2
Tax Years: 2004–2013 XLS

 

(Back to top)

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 XLS

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 XLS

 

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: 2001–2011 XLS

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: 2001–2011 XLS

 

(Back to top)

Bulletin Articles

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

Individual Income Tax Shares
2016 PDF  2015 PDF  2014 PDF  2013 PDF  2012 PDF

Individual Income Tax Rates and Shares
2011 PDF  2010 PDF  2009 PDF  2008 PDF  2007 PDF  2006 PDF  2005 PDF  2004 PDF  2003 PDF  2002 PDF  2001 PDF  2000 PDF  1999 PDF  1998 PDF  1997 PDF  1996 PDF  1995 PDF

 

(Back to top)

PDF