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Warning Text %XTableStyleMedium9PivotStyleLight16` vHTBL31* );C ;E 8i5Income tax before creditsAmount Total Under $5,000$5,000 under $10,000$10,000 under $15,000$15,000 under $20,000$20,000 under $25,000$25,000 under $30,000$30,000 under $40,000$40,000 under $50,000$50,000 under $75,000$75,000 under $100,000$100,000 under $200,000$200,000 under $500,000$500,000 under $1,000,000Total tax creditsIncome tax after creditsAlternative minimum taxTotal income taxAs a percentage of$1,000,000 under $1,500,000$1,500,000 under $2,000,000$2,000,000 under $5,000,000$5,000,000 under $10,000,000$10,000,000 or more'Returns with Schedule D tax computation7NOTE: Detail may not add to totals because of rounding.f* Estimate should be used with caution due to the small number of sample returns on which it is based.Number of returns8Type of tax computation by size of adjusted gross incomeAdjusted gross incomeModified taxable income Tax generated/Tax differences due to alternative computationsTaxes from special computationNumber of returnsAverage income tax (dollars)"Adjusted gross income less deficit2Income tax before credits, regular tax computationy(All figures are estimates based on samples money amounts are in thousands of dollars, except where otherwise indicated)-Returns with regular tax computation only [2]*Returns with Form 8615 tax computation [3]}[2] Includes returns with Schedule J, Income Averaging for Farmers and Fisherman, and foreign-earned income tax computations.&Q d[1] For explanation of modified taxable income, see Income and Tax Concepts section of this article.M[3] For more details on returns with Form 8615 tax computation, see table 4b.[4]K** Data combined to avoid disclosure of information for specific taxpayers.[4] Percentage not computed.aSource: IRS, Statistics of Income Division, Individual Income Tax Rates and Shares, December 2013Modified taxable income [1]Table 4a. 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