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creditsTotalSize of adjusted gross incomeAmountAll returns, totalNo adjusted gross income$1 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 $1,000,000Taxable returns, totalNontaxable returns, totalAll other taxes Tax payments OverpaymentRefundedChild tax credit$10,000,000 or more$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 $10,000,000Number of returnsChild care credit&Retirement savings contribution credit=Earned income credit used to offset income tax before creditsForeign tax creditGeneral business creditIncome tax after creditsTotal income tax)Penalty tax on qualified retirement plansSelf-employment taxHousehold employment taxTotal tax liabilityIncome tax withheldEstimated tax payments2Payments with request for extension of filing time%Excess social security taxes withheld4Credit for Federal tax on gasoline and special fuelsTax due at time of filing#Predetermined estimated tax penalty Alternative motor vehicle creditf* Estimate should be used with caution due to the small number of sample returns on which it is based.K** Data combined to avoid disclosure of information for specific taxpayers.V(All figures are estimates based on samples money amounts are in thousands of dollars)7NOTE: Detail may not add to totals because of rounding.#Social security taxes on tip incomeResidential energy creditsNonrefundable education creditCredit for elderly and disabled2Alternative fuel vehicle refueling property credit)Qualified plug-in electric vehicle credit0Earned income credit used to offset other taxes'Earned income credit refundable portionDAmerican opportunity credit used to offset income tax before credits7American opportunity credit used to offset other taxes.American opportunity credit refundable portion7Additional child tax credit used to offset other taxes.Additional child tax credit refundable portion;Refundable credits used to offset income tax before credits1Refundable credits used to offset all other taxes%Refundable credits refundable portionNumber of returnsMortgage interest creditOther tax credits Total [1]Adoption creditPrior-year minimum tax credit%First-time homebuyer credit repaymentTotal additional Medicare taxNet investment income taxTotal refundable creditsEarned income creditNet premium tax creditAmerican opportunity creditAdditional child tax credit-Health care individual responsibility payment �[1] Includes current year returns with the health coverage tax credit, regulated investment company credit, net premium tax credit, and prior-year returns with the refundable prior-year minimum tax credit.�Table 3.3 All Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted Gross Income, Tax Year 2016 (Filing Year 2017)ISource: IRS, Statistics of 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