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Retirement savings contributions credit: Ordinary dividends:' Health savings account deduction: Foreign tax credit: General business credit:# Prior year minimum tax credit: Qualified dividends:1[1] Includes returns with adjusted gross deficit. Number of returns Amount Residential energy credits:f Certain business expenses of reservists, performing artists, and fee-basis government officials:Under $15,000 [1]$15,000 under $30,000$30,000 under $50,000$50,000 under $100,000$100,000 under $200,000$200,000 under $250,000$250,000 or moreNumber of returns, totalAmountNumber of returns% Total American opportunity credit:" Total additional Medicare tax: Adoption credit: Net investment income tax: Total refundable credits: Total premium tax credit:* Advance payment of premium tax credit:Percent difference Number of returns Amount Number of returns Amount Total net premium tax credit:j* Estimate should be used with caution because of the small number of sample returns on which it is based.7 Total mortgage interest paid deduction: Total standard deduction: Number of returns Amount2 Total itemized deductions (after limitation):. Medical and dental expenses deduction:+ Charitable contributions deduction:N/A - Not applicable.' Qualified business income deduction: Interest paid deduction:' Rent and royalty net income less loss:' Estate and trust net income less loss:4 Partnership and S corporation net income less loss: Farm net income (Schedule F): Farm net loss (Schedule F):! Moving expenses adjustment:9[2] Not included in adjusted gross income (less deficit).M[3] Includes capital gain distributions reported on Form 1040 and Schedule D.! Taxes paid deduction [5]:w[5] The taxes paid deduction is the sum of State and local taxes deduction after limitation plus other taxes deduction. Number of returns Amount" Income taxes [6]:( General sales taxes [6]:These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of a given processing year. These returns are then weighted to represent a full year of taxpayer reporting. In general, some of the returns processed during the remainder of the year may have somewhat different characteristics compared to these earlier ones. When available, the estimates from the "complete year data" should be used in place of the preliminary data.: Business or profession net income less loss (Schedule C): Tax Year 2020& Nonitemized charitable contributions: Total recovery rebate credit:K Taxable income from individual retirement arrangement (IRA) distributions: Taxable pensions and annuities: Unemployment compensation [4]:4 Excess advance premium tax credit repayment [7]:[9][9] Percentage not computed. Tax-exempt interest [2]: Net capital gain [3]:) Capital gain distributions [3]: Total tax credits [8]:{[6] Data are prior to application of the $10,000 limit ($5,000 in the case of married individuals filing separate returns).�Table 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2020 and 2021: Selected Income and Tax Items, by Size of Adjusted Gross Income Tax Year 2021/Tax Year 2021, by size of adjusted gross income9 Nonrefundable child and other dependent tax credit:O Total qualified sick and family leave credit for leave before April 1, 2021:4 Total refundable child and dependent care credit:O Total qualified sick and family leave credit for leave after March 31, 2021: Number of returns AmountT[8] Includes EIC, additional child tax credit, American opportunity credit, recovery rebate credit, net premium tax credit, qualified sick and family leave credits, and refundable child and dependent care credit, which are used to offset income tax before credits. Also includes other credits that are not shown separately in this table.fSource: IRS, Statistics of Income Division, Individual Income Tax Returns, Preliminary Data, May 2023.�NOTES: Detail may not add to totals because of rounding. Definitions for items in the table can be found in the explanation of terms section of Publication 1304 at:q/statistics/soi-tax-stats-individual-income-tax-returns-complete-report-publication-1304#_sec4N/A R Total additional child tax credit including reconciliation for excess payments:5 Aggregate advance child tax credit amount receivedJ[7] The American Rescue Plan of 2021, which was passed on March 11, 2021, suspended the repayment of excess APTC amounts for 2020. Taxpayers who owed this repayment were instructed to delete the Form 8962. Taxpayers who had already filed their returns had this amount reimbursed but are included in the 2020 data in this table. �[4] The American Rescue Plan of 2021, which was passed on March 11, 2021 allowed for the exclusion of up to $10,200 of unemployment compensation. Therefore the Tax Year 2020 data will not include any unemployment income exclusion from returns filed previous to this date. The taxpayer would have filed an amended return to receive the exclusion. 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