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Warning Text %XTableStyleMedium9PivotStyleLight1683ffff̙3f3fff3f3f33333f33333\` DTBL14  ;@  ;5 }BSalaries and wagesTaxable interestAmountAll returns, totalTotalTaxable incomeOrdinary dividends8NOTE: Detail may not add to totals because of rounding."Adjusted gross income less deficitNumber of returns Net incomeNet lossV(All figures are estimates based on samples money amounts are in thousands of dollars)Number of returnsPartnership and S corporation .001 percent .01 percent .1 percent 1 percent 2 percent 3 percent 4 percent 5 percent 10 percent 20 percent 25 percent 30 percent 40 percent 50 percentCutoff for AGIQualified dividends/Business or profession (from Schedules C and F)Total statutory adjustmentsTotal standard deductionItemized deductionsTotal interest paid deductionTotal contributions deductionAlternative minimum tax Tax creditsForeign tax creditChild care creditNonrefundable education credit&Retirement savings contribution creditGeneral business creditPrior year minimum tax credit(Adjusted gross income share (percentage)#Total income tax share (percentage)!Descending cumulative percentilesN/A - Not applicable.U** Return frequency rounded to protect the confidentiality of tax return information.+Capital gains subject to preferential rates(Total unlimited miscellaneous deductions#Qualified business income deduction $Child and other dependent tax credit>[1] Includes capital gain distributions reported on Form 1040./Sales of capital assets, net gain less loss [1]Total income tax [3]m[4] The average tax rate was computed by dividing total income tax (see footnote 3) by adjusted gross income.!Average tax rate (percentage) [4]Total taxes paid deduction [2][2] For 2020, The deduction of State and local income, sales, and property taxes was limited to a combined, total deduction of $10,000 ($5,000 if married filing separately).KSource: IRS, Statistics of Income Division, Publication 1304, November 2022N/AITable 4.3. All Individual Returns Excluding Dependents: Number of Returns, Shares of Adjusted Gross Income (AGI), Selected Income Items, Credits, Total Income Tax, AGI Floor on Percentiles, and Average Tax Rates, by Selected Expanded Descending Cumulative Percentiles of Returns Based on AGI, Tax Year 2020 (Filing Year 2021)[3] Total income tax was the sum of income tax after credits (including the subtraction of net premium tax credit repayment, the earned income credit, American opportunity credit, health coverage tax credit, recovery rebate, qualified sick and family leave credit, additional child tax credit, and the regulated investment credit credit) limited to zero plus net investment income tax from Form 8960 and the tax from Form 4970, Tax on Accumulation Distribution of Trusts. 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