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Warning Text %XTableStyleMedium9PivotStyleLight1683ffff̙3f3fff3f3f33333f33333\`(N Filing Season  ;P  ;5 ` Total returns$No adjusted gross income and deficit$50,000 under $75,000$75,000 under $100,000$500,000 under $1,000,000 Amount0Total itemized deductions: Number of returns3Casualty and theft deduction: Number of returnsAdjusted gross income1Net capital gains / losses: Number of returns$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$100,000 under $200,000$200,000 under $250,000$250,000 under $500,000+(Money amounts are in thousands of dollars):Qualified business income deduction: Number of returns+Earned income credit: Number of returnsgRental real estate, royalties, partnerships, S corporations, trusts (Schedule E): Number of returns%Taxable income: Number of returns,Other taxes deduction: Number of returns0Other itemized deductions: Number of returns)Salaries and wages: Number of returns'Taxable interest: Number of returns)Ordinary dividends: Number of returns*Qualified dividends: Number of returns.Alternative minimum tax: Number of returns0Tax due at time of filing: Number of returns,Estimated tax penalty: Number of returns8Note: Amounts may not add to totals because of rounding.H** Data combined to prevent disclosure of specific taxpayer information.ItemSize of adjusted gross incomeNumber of returns: All returns! Electronically filed returns?Total charitable contributions deduction: Number of returns$1,000,000 or more>Business net income / loss (Schedule C): Number of returns8Farm income / losses (Schedule F): Number of returns6Total statutory adjustments [2]: Number of returns[2] "Total statutory adjustments " includes the deductions for self-employment tax, self-employed health insurance, self-employed retirement plans, the student loan interest deduction, and other adjustments not shown separately. <Personal property taxes deduction [3]: Number of returns5Total taxes paid deduction [4]: Number of returns{[4] "Total taxes paid deduction" is the sum of State and local taxes deduction after limitation plus other taxes deduction.8State and local taxes deduction after limitation: Amount*Self-employment tax: Number of returnss[3] Prior to application of the $10,000 limit ($5,000 in the case of married individuals filing separate returns).RTaxable income from Individual Retirement Arrangement (IRA): Number of returnsBTaxable income from pensions, and annuities: Number of returns#Total income: Number of returns9State and local income tax refunds: Number of returns0Unemployment compensation: Number of returns7Taxable social security benefits: Number of returns(Educator expenses: Number of returns=Self-employed (Keogh) retirement plans: Number of returns?Self-employed health insurance deduction: Number of returnsAIndividual retirement arrangement payments: Number of returns6Student loan interest deduction: Number of returns/Basic standard deduction: Number of returns4Additional standard deduction: Number of returns/Total standard deduction: Number of returnsBExcess advance premium tax credit repayment: Number of returns)Foreign tax credit: Number of returns5Nonrefundable education credit: Number of returns>Retirement savings contributions credit: Number of returns/Total premium tax credit: Number of returns1Advance premium tax credit: Number of returns2Refundable education credit: Number of returns-Net premium tax credit: Number of returns4Total additional Medicare tax: Number of returns0Net investment income tax: Number of returns)Total overpayments: Number of returns0Income tax before credits: Number of returnsRQualified sick and family leave credit before April 1, 2021: Number of returnsRQualified sick and family leave credit after March 31, 2021: Number of returnsDNonrefundable child and dependent care credit: Number of returnsXNonrefundable child tax credit and/or credit for other dependents: Number of returns;Total non-refundable tax credits [5]: Number of returnsBIncome tax after non-refundable credits [6]: Number of returns.Total tax liability [7]: Number of returns-Total tax payments [8]: Number of returns[5] "Total non-refundable tax credits" represents the summation of non-refundable tax credits reported on Form 1040 after the credits have been limited by the amount of the taxpayer's liability.[6] "Income tax after non-refundable credits" reflects the amount reported on Form 1040. This amount differs from "income tax after credits" used in statistical tables derived from the Individual Statistics of Income (SOI) sample. The SOI figure for "income tax after credits" takes into account the effect of refundable tax credits, such as the additional child tax credit and the earned income credit. Z[7] "Total tax liability" equals income tax after non-refundable credits plus other taxes.Y[8] "Total tax payments" includes Federal income tax withheld and refundable tax credits.QRefundable child tax credit or additional child tax credit: Number of returnsTable 1. All Individual Returns: Selected Income Items, Adjustments, Credits, and Taxes, by Size of Adjusted Gross Income, Tax Year 2023 (through Filing Season 2024 Cycle 30, July 25, 2024) [1][1] This table presents aggregates of returns filed and processed through the Individual Master ob (IMF) system during Calendar Year 2024 (through July 25th) for Tax Year 2023. It does not include any returns filed for tax years preceding 2023. This table is based on tax returns as initially processed by IRS and does not reflect amended returns or errors that were corrected after initial processing.xSource: IRS, Statistics of Income Division, Individual Master ob Data, IRS Compliance Data Warehouse, September 2024.bf5 `657L89D;o=? 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