File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

E File 1040ez Free

State TaxesFree Electronic State Tax FilingIrs Instructions 1040How To File 1040x ElectronicallyAmending Irs ReturnTurbotax Military1040 Ez 2011Amending 2012 Tax ReturnIrs 1040Turbotax 2011 Download2011 Taxes FreeE File My State Taxes For FreeSoon Can I File My 2013 TaxesIrs Amended Tax Form 1040xIrs.gov 1040xFree Tax H&r BlockState Income TaxHow To Amend My 2010 Tax ReturnFiling Self Employment TaxesFederal Income Tax Amendment FormNy State Tax Forms 2011Hr Block Online TaxEfile TaxesFree Federal Tax Forms 2011How To Amend Last Year's Tax ReturnFree Tax FilingAmended Us Individual Income Tax ReturnWhere Can I File My 2011 Taxes2009 Tax SoftwareHow To File An Amended Tax Return For 2012Amend 2012 Tax Return FreeFree 1040ez Form2011 Free Tax UsaIrs E File 2011Amended Tax ReturnIrs Form 1040 Ez InstructionsTaxes AmendmentState Income Tax ChartsAmend My 2011 TaxesHr Block Efile

E File 1040ez Free

E file 1040ez free Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. E file 1040ez free Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. E file 1040ez free Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Historical Data Tables

Return to the Tax Stats home page

All Historical tables are available in Microsoft Excel file format. 

Excel Viewer


Tables by Number:

1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 (expanded version), 13 (expanded version), 14a, 14b, 15, 16 (expanded version), 17, 18, 19 , 20, 21, 22a, 22b, 23, 24.

 


Table Descriptions

Table 1.  Individual Income Tax Returns: Selected Income and Tax Items.

Table 2.  Individual Income and Tax Data, by State and Size of Adjusted Gross Income.

Table 3.  Number of Individual Income Tax Returns, Income, Exemptions and Deductions, Tax, and Average Tax, by Size of Adjusted Gross Income.

Table 4.  Comparison of Personal Income in the National Income and Product Accounts (NIPA) with Adjusted Gross Income (AGI).  (Discontinued)

Table 5.  Personal Income and Total Adjusted Gross Income Based on Individual Income Tax Returns per National Income and Product Accounts (NIPA).  (Discontinued)

Table 6.  Total Adjusted Gross Income Estimated from National Income and Product Accounts (NIPA) and as Reported on Individual Income Tax Returns per SOI.  (Discontinued)

Table 7.  Standard, Itemized, and Total Deductions Reported on Individual Income Tax Returns.

Table 8.  Personal Income per National Income and Product Accounts (NIPA), and Taxable Income and Individual Income Tax per SOI.

Table 9.  Number of Individual Income Tax Returns, by Type of Tax Settlement.

Table 10.  Nonfarm Sole Proprietorship Returns: Selected Income Statement Items for Specified Income.

Table 11.  Partnership Returns: Selected Balance Sheet and Income Statement Items for Specified Income Years.

Table 12.  Number of Business Income Tax Returns, by Size of Business for Income Years, 1990–2009. Expanded Version.

Table 13.  Corporation Income Tax Returns: Balance Sheet, Income Statement, and Tax Items for Income Years, 1990–2009. Expanded Version.

Table 14a.  Corporation Income Tax Returns: Selected Balance Sheet, Income Statement, and Tax Items, by Standard Industrial Classification (SIC) Industrial Division.

Table 14b.  Corporation Income Tax Returns: Selected Balance Sheet, Income Statement, and Tax Items, by North American Industry Classification System (NAICS) Industrial Sector.

Table 15.  Corporation Profits Before Tax per National Income and Product Accounts (NIPA) and per SOI, and Income Subject to Tax per SOI, Income Years 1960–2007.

Table 16.  Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Exempt Organization Business Income Tax Returns: Selected Financial Data. Expanded Version.

Table 17.  Taxable Estate Tax Returns as a Percentage of Adult Deaths, Selected Years of Death, 1934–2008.

Table 18.  Treasury Department Gross Tax Collections: Amount Collected by Quarter and Fiscal Year. (Discontinued)

Table 19.  Internal Revenue Tax Refunds: Amount Refunded by Quarter and Fiscal Year. (Discontinued)

Table 20.  Federal Excise Taxes Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax.

Table 21.  Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years.

Table 22a.  Taxpayers Receiving Assistance.

Table 22b.  IRS Assistance for Individual Taxpayers.

Appendix to Selected Historical and Other Data Tables

Table 23.  U.S. Individual Income Tax: Personal Exemptions and Lowest and Highest Bracket Tax Rates, and Tax Base for Regular Tax.

Table 24.  U.S. Corporation Income Tax: Tax Brackets and Rates.

 


Return to the Tax Stats home page

Page Last Reviewed or Updated: 19-Jun-2013

The E File 1040ez Free

E file 1040ez free 33. E file 1040ez free   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). E file 1040ez free This chapter explains the following. E file 1040ez free Who qualifies for the credit for the elderly or the disabled. E file 1040ez free How to claim the credit. E file 1040ez free You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. E file 1040ez free Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. E file 1040ez free You are a qualified individual. E file 1040ez free Your income is not more than certain limits. E file 1040ez free You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. E file 1040ez free Use Figure 33-A first to see if you are a qualified individual. E file 1040ez free If you are, go to Table 33-1 to make sure your income is not too high to take the credit. E file 1040ez free You can take the credit only if you file Form 1040 or Form 1040A. E file 1040ez free You cannot take the credit if you file Form 1040EZ. E file 1040ez free Qualified Individual You are a qualified individual for this credit if you are a U. E file 1040ez free S. E file 1040ez free citizen or resident alien, and either of the following applies. E file 1040ez free You were age 65 or older at the end of 2013. E file 1040ez free You were under age 65 at the end of 2013 and all three of the following statements are true. E file 1040ez free You retired on permanent and total disability (explained later). E file 1040ez free You received taxable disability income for 2013. E file 1040ez free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). E file 1040ez free Age 65. E file 1040ez free   You are considered to be age 65 on the day before your 65th birthday. E file 1040ez free Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. E file 1040ez free U. E file 1040ez free S. E file 1040ez free Citizen or Resident Alien You must be a U. E file 1040ez free S. E file 1040ez free citizen or resident alien (or be treated as a resident alien) to take the credit. E file 1040ez free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. E file 1040ez free Exceptions. E file 1040ez free   You may be able to take the credit if you are a nonresident alien who is married to a U. E file 1040ez free S. E file 1040ez free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. E file 1040ez free S. E file 1040ez free resident alien. E file 1040ez free If you make that choice, both you and your spouse are taxed on your worldwide incomes. E file 1040ez free If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. E file 1040ez free S. E file 1040ez free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. E file 1040ez free S. E file 1040ez free resident alien for the entire year. E file 1040ez free In that case, you may be allowed to take the credit. E file 1040ez free For information on these choices, see chapter 1 of Publication 519, U. E file 1040ez free S. E file 1040ez free Tax Guide for Aliens. E file 1040ez free Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. E file 1040ez free However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. E file 1040ez free Head of household. E file 1040ez free   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. E file 1040ez free See Head of Household in chapter 2 for the tests you must meet. E file 1040ez free Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). E file 1040ez free You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. E file 1040ez free Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. E file 1040ez free If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. E file 1040ez free Permanent and total disability. E file 1040ez free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. E file 1040ez free A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. E file 1040ez free See Physician's statement , later. E file 1040ez free Substantial gainful activity. E file 1040ez free   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. E file 1040ez free Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. E file 1040ez free   Substantial gainful activity is not work you do to take care of yourself or your home. E file 1040ez free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. E file 1040ez free However, doing this kind of work may show that you are able to engage in substantial gainful activity. E file 1040ez free    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. E file 1040ez free Sheltered employment. E file 1040ez free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. E file 1040ez free These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. E file 1040ez free   Compared to commercial employment, pay is lower for sheltered employment. E file 1040ez free Therefore, one usually does not look for sheltered employment if he or she can get other employment. E file 1040ez free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. E file 1040ez free Physician's statement. E file 1040ez free   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. E file 1040ez free You can use the statement in the Instructions for Schedule R. E file 1040ez free    Figure 33-A. E file 1040ez free Are You a Qualified Individual? This image is too large to be displayed in the current screen. E file 1040ez free Please click the link to view the image. E file 1040ez free Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. E file 1040ez free Veterans. E file 1040ez free   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. E file 1040ez free VA Form 21-0172 must be signed by a person authorized by the VA to do so. E file 1040ez free You can get this form from your local VA regional office. E file 1040ez free Physician's statement obtained in earlier year. E file 1040ez free   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. E file 1040ez free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. E file 1040ez free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. E file 1040ez free   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. E file 1040ez free Table 33-1. E file 1040ez free Income Limits IF your filing status is . E file 1040ez free . E file 1040ez free . E file 1040ez free THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. E file 1040ez free . E file 1040ez free . E file 1040ez free   Your adjusted gross income (AGI)* is equal to or more than. E file 1040ez free . E file 1040ez free . E file 1040ez free     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. E file 1040ez free . E file 1040ez free . E file 1040ez free   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. E file 1040ez free Disability income. E file 1040ez free   If you are under age 65, you must also have taxable disability income to qualify for the credit. E file 1040ez free Disability income must meet both of the following requirements. E file 1040ez free It must be paid under your employer's accident or health plan or pension plan. E file 1040ez free It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. E file 1040ez free Payments that are not disability income. E file 1040ez free   Any payment you receive from a plan that does not provide for disability retirement is not disability income. E file 1040ez free Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. E file 1040ez free   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. E file 1040ez free Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. E file 1040ez free Income Limits To determine if you can claim the credit, you must consider two income limits. E file 1040ez free The first limit is the amount of your adjusted gross income (AGI). E file 1040ez free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. E file 1040ez free The limits are shown in Table 33-1. E file 1040ez free If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. E file 1040ez free See How to Claim the Credit , later. E file 1040ez free If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. E file 1040ez free How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. E file 1040ez free Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). E file 1040ez free If you want the IRS to figure your tax, see chapter 30. E file 1040ez free Form 1040. E file 1040ez free   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. E file 1040ez free Form 1040A. E file 1040ez free   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. E file 1040ez free Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. E file 1040ez free Next, fill out Schedule R, Part III. E file 1040ez free If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. E file 1040ez free If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. E file 1040ez free For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. E file 1040ez free Limit on credit. E file 1040ez free   The amount of the credit you can claim is generally limited to the amount of your tax. E file 1040ez free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. E file 1040ez free Prev  Up  Next   Home   More Online Publications