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Warning Text %XTableStyleMedium9PivotStyleLight16` PTBL21  ;  ;5YrAmountAll 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 deficitTaxable interestOrdinary dividendsNumber of returnsState 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.Number of returns"Unlimited miscellaneous deductionsGambling loss deduction,Miscellaneous deductions other than gambling Total incomeItemized 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 limitationNumber of returnsReal estate taxesPersonal property taxes"Total mortgage interest and points Taxable Social Security benefits Total [3]>Taxable Individual Retirement Arrangement (IRA) distributionsTaxable pensions and annuitiesH** Data combined to prevent disclosure of specific taxpayer information.3State and local income taxes or general sales taxesTotal state and local taxesLimited state and local taxes Total wagesTotal from Form W-2 wages1Household employee wages not reported on Form W-2.Taxable dependent care benefits from Form 2441Wages from Form 8919Other earned income Total [1]![2] Not included in total income.0[3] Includes nonbusiness casualty or theft loss.A[4] Includes casualty or theft loss of income producing property.JSOURCE: IRS, Statistics of Income Division, Publication 1304, October 2024Tax-exempt interest [2]Qualified dividends [2] Total [4]Table 2.1. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions, and Tax Items, by Size of Adjusted Gross Income, Tax Year 2022 (Filing Year 2023)#Size of adjusted gross income (AGI)r[1] Includes employer provided adoption benefits from Form 8839, Qualified Adoption Expenses not shown separately. NOTE: Detail may not add to totals because of rounding. 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