SOI Tax Stats - Individual Income Tax Rates and Tax Shares

Return to Tax Stats home page

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 "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.
  

Returns with Modified Taxable Income

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

Table 3:  Taxable Income and Tax, Classified by Tax Rate and by Filing Status
Classified by:	Tax Rate, Filing Status
Tax Years:	2008   2007   2006   2005   2004   2003   2002   2001   2000   1999   1998   1997   1996   1995

Table 4:  Tax Classified by Type of Tax Computation and by Size of Adjusted Gross Income
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:  Tax Classified by Type of Tax Computation and by Size of Adjusted Gross Income
Classified by:	Type of Tax Computation, Size of Adjusted Gross Income
Tax Years:	2008   2007

Table 4b:  Tax Classified by Type of Tax Computation and by Size of Adjusted Gross Income
Classified by:	Type of Tax Computation, Size of Adjusted Gross Income
Tax Years:	2008   2007

(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:	1986–2008

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:	1986–2008

Number of Returns, Shares of AGI and Total Income Tax, 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

(Back to top)

Individual Income Tax Returns with Positive Adjusted Gross Income (AGI) Returns 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:	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, Table 2
Tax Years:	1986–2009

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:	2001–2009

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

This release including the 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.

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:	2001–2010

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, Table 2
Tax Years:	2001–2010

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:	2001–2010

(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 - 2008

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 - 2008

(Back to top)

Bulletin Article

The article is available as a PDF file.  A free Adobe® reader is available for download, if needed.
 

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

(Back to top)

Return to Tax Stats home page .

.