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Warning Text %XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` n7HIN1  ;8^#,[All figures are estimates based on samples](Returns by size of adjusted gross income(1)(2)(3)(4)(5) All returns Total$50,000 under $100,000$100,000 under $200,000$200,000 or moreReturns with U.S. income taxReturns without U.S. income taxS[1] Includes returns with adjusted gross deficit or with negative expanded income./ Returns by tax status, size of expanded income All returns$50,000 under $100,000$100,000 under $200,000$200,000 or moreUnder $50,000 [1]Under $50,000 [1]ZSource: IRS, Statistics of Income Division, Individual High-Income Tax Returns, March 20172NOTES: Detail may not add to totals because of rounding. See Appendix A: Income Concepts of this article for a discussion of adjusted gross income and expanded income. See also Appendix B: Tax Concepts for a discussion of U.S. income tax. Starting in 2009, the portion of refundable credits that offset income taxes before credits was factored in to determine tax liability. As a result, data may not be comparable to data in Tax Years 2007 and 2008 published tables. Prior to 2007, the portion of refundable credits used to offset income taxes had no effect.Table 1. 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