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For Tax Year 2004, there were 4,556 returns with no adjusted gross income thatN reported income tax, mostly alternative minimum tax, totaling $86.1 million.][2] For Table 1, constant dollars were calculated using the U.S. Bureau of Labor Statistics' Zconsumer price index for urban consumers (CPI-U, 1982-84=100). For 2004 the CPI-U = 188.9`[3] Total income tax is income tax after credits (includes alternative minimum tax) reported on @returns that showed a positive amount for adjusted gross income.^Therefore, total income tax excludes alternative minimum tax, Form 8814 tax (tax on a child's cinterest or dividends), and Form 4972 tax (tax on lump-sum distributions from qualified retirement Wplans) reported on some returns with a negative amount for adjusted gross income. See also footnote 1.c[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.QTable 5.--Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year, Tax Years 1986-2004INDIVIDUAL INCOME TAX RETURNS�:� M���b�� �B�cc� a� 0��'�4'BQ]irx}  dMbP?_*+�%�����&�?'�?(�?)�?M�\\SOI-FOUR\Jimi��� od��Letter�.HP LaserJet 4100 PCL 62g�xe.DQְi q#32�(($ �$Y  ̔Q (�:�Bs}H[;�^k6<�a�2rd6"SQHz!Wn�=H�Ҏ\WiOOX }�tvy Q2�6t� jI� d�?fd�~f׈�8E= ,�R }!wO��+��7i#$ Iy�9bZH zwBn<GF�']K�)�%-!B>-[�>� AdHI>�+Òl�9D<ϥ2�?;1kٌ  �E�'pI��#� S)j�Rc�ccnȘY�"d���?�?U} �/} �} � }  �!;@��,�,� ,�,�,�,�,� ,�" ,� ,@ ,@ ,@,@,@!,@!,@!,@!,@!,@!,@!,@!,@!,@!,@!,@!,@!,� !,� !,@!,@� I4� @3�� #� $$$� $� $$�EFFFFFF� B(� C�DDDD� %� &� '� &� 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