Individual income tax rates and shares data snapshots
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.
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.
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
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 4.1. All Individual Returns Excluding Dependents: Number of Returns, Shares of Adjusted Gross Income (AGI) and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | 2001–2020 XLS |
| Table 4.2. All Individual Returns Excluding Dependents: Number of Returns, Shares of Adjusted Gross Income (AGI) and Total Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | 2001–2020 XLS |
| Table 4.3. All Individual Returns Excluding Dependents: Number of Returns, Shares of Adjusted Gross Income (AGI), Selected Income Items, Credits, Total Income Tax, AGI Floor on Percentiles, and Average Tax Rates, by Selected Expanded Descending Cumulative Percentiles of Returns Based on AGI | Selected Expanded Descending Cumulative Percentiles of Returns Based on AGI | 2020 XLS 2019 XLS 2018 XLS 2017 XLS 2016 XLS 2015 XLS 2014 XLS |
Returns with modified taxable income (MTI)
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 1. All Individual Income Tax Returns: Tax Classified by Marginal Tax Rate and by Filing Status | Marginal Tax Rate, Filing Status | 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. All Individual Income Tax Returns: Tax Generated, by Tax Rate and by Size of Adjusted Gross Income | Tax Rate, Size of Adjusted Gross Income | 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. Returns with Modified Taxable Income: Taxable Income and Tax, Classified by Tax Rate and by Filing Status | Tax Rate, Filing Status | 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. Returns with Modified Taxable Income: Tax Classified by Type of Tax Computation and by Size of Adjusted Gross Income | Type of Tax Computation, Size of Adjusted Gross Income |
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. Returns with Modified Taxable Income: Adjusted Gross Income and Tax Items, by Type of Tax Computation, by Size of Adjusted Gross Income | Type of Tax Computation, Size of Adjusted Gross Income | 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS |
| Table 4b. Returns with Form 8615 Tax Computation: Tax Items, by Type of Tax Computation, by Size of Adjusted Gross Income | Type of Tax Computation, Size of Adjusted Gross Income | 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS |
Returns with positive adjusted gross income (AGI)
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 5. 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, by Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | 1986–2009 XLS |
| Table 6. Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | 1986–2009 XLS |
| Table 1. Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles, and Average Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI, by State | Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI | 2006 XLS |
All individual income tax returns excluding dependents
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 1. All Individual Returns Excluding Dependents: Number of Returns, Shares of Adjusted Gross Income (AGI) and Total Income Tax, AGI Threshold on Percentiles in Current and Constant Dollars, and Average Tax Rates, by Selected Expanded Descending Cumulative Percentiles of Returns Based on AGI Using the Definition of AGI for Each Year | Selected Expanded Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | 2004–2013 XLS |
| Table 2. All Individual Returns Excluding Dependents: Number of Returns, Shares of Adjusted Gross Income (AGI) and Total Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year | 2004–2013 XLS |
Returns with positive "1979 income concept" income
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 7. Returns with Positive "1979 Income Concept" Income: Number of Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size | Selected Descending Cumulative Percentiles of Returns Based on Income Size | 1986 - 2009 XLS |
| Table 8. Returns with Positive "1979 Income Concept" Income: Number of Returns, Shares of Income and Total Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns Based on Income Size | Selected Ascending Cumulative Percentiles of Returns Based on Income Size | 1986 - 2009 XLS |
All returns with "1979 income concept" income excluding dependents
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 7. All Individual Returns with "1979 Income Concept" Income Excluding Dependents: Number of Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size | Selected Descending Cumulative Percentiles of Returns Based on Income Size | 2001–2011 XLS |
| Table 8. All Individual Returns with "1979 Income Concept" Income Excluding Dependents: Number of Returns, Shares of Income and Total Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns Based on Income Size | Selected Ascending Cumulative Percentiles of Returns Based on Income Size |
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
Data on the 400 Individual Income Tax Returns Reporting the Largest Adjusted Gross Incomes
This release contains four tables which contain information from the Top 400 Individual Income Tax Returns for each of Tax Years 1992 through 2014. Table 1 contains frequencies, money amounts, and average dollar amounts for the major income, deduction, and tax credits reported as part of the Form 1040 (U.S. Individual Income Tax Return). Table 2 shows ranges of marginal tax rate for the various statutory rates (including the alternative minimum tax rates) that were in effect for Tax Years 1992 through 2014 while Table 3 shows the range of average tax rates up to 35 percent and over, computed as total income tax divided by adjusted gross income.
The data in Tables 1–3 are based on the individual returns with the largest adjusted gross income reported each specific year shown and do not necessarily reflect the same taxpayers over the 23-year time period reflected. Therefore, Table 4 is available to present the number of times an individual return appeared among the 400 largest adjusted gross incomes for each of tax years 1992 through 2014.
Beginning with Tax Tear 2014, the annual October release of Individual Income Tax Return percentile data now includes a new table (Table 3) that contains all of the item content found in the top 400 data release. In addition, this new table shows data at the .001 percentile level—which in 2014 represented the top 1,396 returns. This is a more analytically useful tabulation compared to the top 400 tabulation in that it provides a longitudinally consistent data point relative to the entire percentile distribution. As the number of returns increases with the growth of the economy, the number of returns in the .001 percentile will increase proportionally as well thus allowing for a consistent high-income data series.
As a consequence, the top 400 data series will be discontinued after Tax Year 2014.
Note: Percentage values listed for Tax Years 2010 and 2012 in Table 1 were updated on 01/04/2016.
Current release:
Prior releases:
2009 PDF | 2008 PDF | 2007 PDF | 2006 PDF
The 400 Individual Income Tax Returns Reporting the Highest Adjusted Gross Income Each Year, 1992–2000 PDF
Data Release by Michael Parisi and Michael Strudler, SOI