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Warning Text %XTableStyleMedium9PivotStyleLight16` 6PTBL21  ;  ;5nAmountAll returns, 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 $35,000 $35,000 under $40,000 $40,000 under $45,000 $45,000 under $50,000 $50,000 under $55,000 $55,000 under $60,000 $60,000 under $75,000 $75,000 under $100,000 $100,000 under $200,000 $500,000 under $1,000,000Taxable returns, totalNontaxable returns, totalInterest paid deductionTotalHome mortgage interestContributions deductionPaid to financial institutionsPaid to individualsDeductible pointsTaxes paid deduction $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 $10,000,000 Income taxGeneral sales tax"Adjusted gross income less deficitSalaries and wagesTaxable interestOrdinary dividendsNumber of returnsSize of adjusted gross incomeState income tax refundsAlimony received, Business or profession net income less loss+Sales of capital assets, net gain less loss?Sales of property other than capital assets, net gain less loss Farm rental net income less loss%Estate and trust net income less lossFarm net income less lossUnemployment compensationOther income less lossTotal statutory adjustments Other taxes%Investment interest expense deductionCash contributionsOther than cash contributionsCarryover from prior yearsTaxable incomeAlternative minimum taxIncome tax before creditsTotal tax creditsIncome tax after creditsTotal income taxV(All figures are estimates based on samples money amounts are in thousands of dollars)f* 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.7NOTE: Detail may not add to totals because of rounding.Number of returns"Unlimited miscellaneous deductionsGambling loss deduction,Miscellaneous deductions other than gambling Total income![1] Not included in total income.Tax-exempt interest [1]Qualified dividends [1]Itemized deductions%Medical and dental expenses deductionTotal medical expensesNet operating lossCancellation of debt,Taxable health savings account distributionsGambling earnings#Total rental and royalty net income!Total rental and royalty net loss2Partnership and S corporation net income less lossForeign-earned income exclusion $200,000 under $500,000+Excess advance premium tax credit repaymentAGI limitation&Total after subtracting AGI limitation Number of returnsReal estate taxesPersonal property taxes"Total mortgage interest and pointsMortgage insurance premiums#Taxable pensions and annuities [2] Taxable Social Security benefitsTotal State and local taxesLimited State and local taxesBTaxable Individual Retirement Arrangement (IRA) distributions [2]Table 2.1. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income, Tax Year 2020 (Filing Year 2021)*Unemployment compensation exclusion amount Total [3]0[3] Includes nonbusiness casualty or theft loss.A[4] Includes casualty or theft loss of income producing property. Total [4]KSOURCE: IRS, Statistics of Income Division, Publication 1304, November 2022%[2] These data do not include any taxable Individual Retirement Arrangement distributions or pensions and annuities from 2018 because these items were combined on one line on that year s tax form. 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