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By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax Year 2005, there were 4,882 returns with no adjusted gross income that reported income tax.�[2] For Table 1, constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer price index for urban consumers (CPI-U, 1982-84=100). For 2005, the CPI-U = 195.3.9Source: IRS, Statistics of Income Division, January 2008.�[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 interest, dividends, or capital gains), and Form 4972 tax (tax on lump-sum distributions from qualified retirement plans) reported on some returns with a negative amount for adjusted gross income. 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