SOI Tax Stats - Individual Income Tax Returns Publication 1304 (Complete Report)

 

The Individual Complete Report Publication contains complete individual income tax data. The statistics are based on a sample of individual income tax returns, selected before audit, which represents a population of Forms 1040, 1040A, and 1040EZ, including electronic returns.

The report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified taxable income, tax credits, self-employment tax, and tax payments.


Contents of the publication

  • Introduction and Changes in Law—In this section you will find information on filing requirements, changes in law, the 1979 income concept, and a comparison of adjusted gross income with the 1979 income concept
  • Individual Income Tax Returns—In this section you will find a brief summary and analysis of the current year data, along with comparisons to prior year data
  • Individual Tax Rates—This section discusses the individual income tax rates and the computation of "total income tax"
  • Basic Tables—The statistical tables found in this section are broken into the following groupings:
        Returns Filed and Sources of Income
        Exemptions and Itemized Deductions
        Tax Computation
  • Explanation of Terms—This section is designed to clarify the statistical content of this report. The definitions and explanation provide background or limitations to the titles used in the tables.
  • Description of the Sample—In this section you will find the following information concerning the sample: domain of study, sample design and selection, data capture and cleaning, method of estimation, sampling variability and confidence intervals, and table presentation.
  • Table A—Selected Income and Tax Items for Selected Years, in Current and Constant 1990 Dollars

The entire publication PDF is also available for download.

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

All other documents are available as PDF files. A free Adobe® reader is available for download, if needed.


Introduction and Changes in Law

2018 PDF  2017 PDF  2016 PDF  2015 PDF  2014 PDF  2013 PDF  2012 PDF  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 DOC

Individual Income Tax Returns

2018 PDF  2017 PDF  2016 PDF  2015 PDF  2014 PDF

Individual Tax Rates

2018 PDF  2017 PDF 2016 PDF  2015 PDF  2014 PDF

Explanation of Terms

2018 PDF  2017 PDF 2016 PDF  2015 PDF  2014 PDF  2013 PDF  2012 PDF  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 DOC

Description of the Sample

2018 PDF  2017 PDF 2016 PDF  2015 PDF  2014 PDF  2013 PDF  2012 PDF  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 DOC

 

Table A: Selected Income and Tax Items for Selected Years (in Current and Constant Dollars)
Classified by: Tax Years
Tax Years:

1990–2018 XLS

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Basic Tables: Returns Filed and Sources of Income

Table 1.1: Selected Income and Tax Items
Classified by: Size and Accumulated Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS  2005 XLS  2004 XLS  2003 (revised) XLS  2002 XLS  2001 XLS   2000 XLS  1999 XLS  1998 XLS  1997 XLS  1996 XLS

 


Table 1.2: All Returns: Adjusted Gross Income, Exemptions, Deductions, and Tax Items
Classified by: Size of Adjusted Gross Income, Marital Status
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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

 


Table 1.3:  All Returns:  Sources of Income, Adjustments, Deductions, Credits, and Tax Items
Classified by: Marital Status
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 1.4:  All Returns:  Sources of Income, Adjustments, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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  1994 XLS  1993 XLS


Table 1.4A:  Returns with Income or Loss from Sales of Capital Assets Reported on Form 1040, Schedule D
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS


Table 1.4CV:  All Returns:  Sources of Income, Adjustments, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 1.4CI:  Confidence Intervals for All Returns:  Sources of Income, Adjustments, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS


Table 1.5:  All Returns: Sources of Income, Adjustments, and Tax Items
Classified by: Age of Taxpayer
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS


Table 1.6:  All Returns: Number of Returns
Classified by: Age of Taxpayer, Marital Status, and Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS


Table 1.7:  All Dependent Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS

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Basic Tables:  Exemptions and Itemized Deductions

Table 2.1:  Returns with Itemized Deductions:  Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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  1994 XLS  1993 XLS


Table 2.1CV:  Coefficients of Variation for Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS  2005 XLS  2004 XLS  2003 XLS


Table 2.1CI:  Confidence Intervals for Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS


Table 2.2:  Returns with Itemized Deductions:  Sources of Income, Adjustments, Deductions, Credits, and Tax Items
Classified by: Marital Status
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 2.3:  All Returns:  Exemptions by Type and Number of Exemptions
Classified by: Size of Adjusted Gross Income
Tax Years:

2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS  2005 XLS  2004 XLS  2002 XLS  2001 XLS  2000 XLS  1999 XLS  1998 XLS  1997 XLS  1996 XLS


Table 2.4:  All Returns:  Exemptions by Type and Number of Exemptions
Classified by: Marital Status
Tax Years:

2017 XLS 2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 2.5:  Returns with Earned Income Credit
Classified by: Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 2.6:  Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items
Classified by: Age of Taxpayer
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS


Table 2.7:  All Returns: Affordable Care Act Items
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS

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Basic Tables:  Tax Computation


Table 3.1:  Returns with Modified Taxable Income:  Adjusted Gross Income and Tax Items
Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years:

 20182018            444444  2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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

 

Table 3.1A:  Returns with Form 8615 tax computation:  Adjusted Gross Income and Tax Items
Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years:

2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS


Table 3.2:  Returns with Total Income Tax:  Total Income Tax as a Percentage of Adjusted Gross Income
Classified by: Size of Adjusted Gross Income
Tax Years:

           2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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 


Table 3.3:  All Returns:  Tax Liability, Tax Credits, and Tax Payments
Classified by: Size of Adjusted Gross Income
Tax Years:

   2018 XLS  2017 XLS 2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 3.3CV:  Coefficients of Variation for All Returns: Tax Liability, Tax Credits, and Tax Payments
Classified by: Size of Adjusted Gross Income
Tax Years:

   2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS  2005 XLS  2004 XLS  2003 XLS


Table 3.3CI:  Confidence Intervals for All Returns: Tax Liability, Tax Credits, and Tax Payments
Classified by: Size of Adjusted Gross Income
Tax Years:

2018 XLS


Table 3.4:  Returns with Modified Taxable Income:  Tax Classified by Both the Marginal Rate and Each Rate at Which Tax Was Computed
Classified by: Tax Rate, Marital Status
Tax Years:

          2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 3.5:  Returns with Modified Taxable Income:  Tax Generated
Classified by: Tax Rate, Size of Adjusted Gross Income
Tax Years:

   2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 3.6:  Returns with Modified Taxable Income:  Taxable Income and Tax Classified by Each Rate at Which Tax Was Computed and by Marital Status
Classified by: Tax Rate, Marital Status
Tax Years:

 2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  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


Table 3.7:  All Returns:  Tax Liability, Tax Credits, and Tax Payments
Classified by: Age of Taxpayer
Tax Years:

     2018 XLS  2017 XLS  2016 XLS  2015 XLS  2014 XLS  2013 XLS  2012 XLS  2011 XLS  2010 XLS  2009 XLS  2008 XLS  2007 XLS  2006 XLS

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Choose one of the years to download all of the tables and sections for the given year. This will download an ZIP file, which when uncompressed on your PC, will extract approximately three PDF files and 20 XLS files.

2005 ZIP  2004 ZIP  2003 ZIP  2002 ZIP  2001 ZIP  2000 ZIP  1999 ZIP  1998 ZIP  1997 ZIP  1996 ZIP

Choose one of the years to download the publication in a PDF for the given year.

2018 PDF  2017 PDF  2016 PDF  2015 PDF  2014 PDF  2013 PDF  2012 PDF   2011 PDF  2010 PDF  2009 PDF  2008 PDF  2007 PDF  2006 PDF  2005 PDF

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