average tax agi share tax share
       IRS STATISTICS BY SELECTED PERCENTILES OF RETURNS BASED ON ADJUSTED GROSS INCOME: 1986-2005

Millions of returns: [1]
========================
      Top 50  Top 25  Top 10   Top 5   Top 1            0-50   50-75   75-90   90-95   95-99   Top 1
Year Percent Percent Percent Percent Percent   Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986   51.04   25.52   10.21    5.10    1.02  102.09   51.04   25.52   15.31    5.10    4.08    1.02 1986
1987   53.08   26.54   10.62    5.31    1.06  106.15   53.08   26.54   15.92    5.31    4.25    1.06 1987
1988   54.44   27.22   10.89    5.44    1.09  108.87   54.44   27.22   16.33    5.44    4.35    1.09 1988
1989   55.66   27.83   11.13    5.57    1.11  111.31   55.66   27.83   16.70    5.57    4.45    1.11 1989
1990   56.41   28.20   11.28    5.64    1.13  112.81   56.41   28.20   16.92    5.64    4.51    1.13 1990
1991   56.90   28.45   11.38    5.69    1.14  113.80   56.90   28.45   17.07    5.69    4.55    1.14 1991
1992   56.33   28.16   11.27    5.63    1.13  112.65   56.33   28.16   16.90    5.63    4.51    1.13 1992
1993   56.84   28.42   11.37    5.68    1.14  113.68   56.84   28.42   17.05    5.68    4.55    1.14 1993
1994   57.49   28.75   11.50    5.75    1.15  114.99   57.49   28.75   17.25    5.75    4.60    1.15 1994
1995   58.64   29.32   11.73    5.86    1.17  117.27   58.64   29.32   17.59    5.86    4.69    1.17 1995
1996   59.72   29.86   11.94    5.97    1.19  119.44   59.72   29.86   17.92    5.97    4.78    1.19 1996
1997   60.75   30.38   12.15    6.08    1.22  121.50   60.75   30.38   18.23    6.08    4.86    1.22 1997
1998   61.89   30.94   12.38    6.19    1.24  123.78   61.89   30.94   18.57    6.19    4.95    1.24 1998
1999   63.00   31.50   12.60    6.30    1.26  126.01   63.00   31.50   18.90    6.30    5.04    1.26 1999
2000   64.11   32.06   12.82    6.41    1.28  128.23   64.11   32.06   19.23    6.41    5.13    1.28 2000
2001   64.41   32.20   12.88    6.44    1.29  128.82   64.41   32.20   19.32    6.44    5.15    1.29 2001
2002   64.16   32.08   12.83    6.42    1.28  128.32   64.16   32.08   19.25    6.42    5.13    1.28 2002
2003   64.30   32.15   12.86    6.43    1.29  128.61   64.30   32.15   19.29    6.43    5.14    1.29 2003
2004   65.19   32.59   13.04    6.52    1.30  130.37   65.19   32.59   19.56    6.52    5.21    1.30 2004
2005   66.31   33.15   13.26    6.63    1.33  132.61   66.31   33.15   19.89    6.63    5.30    1.33 2005

Adjusted gross income floor on percentiles (thousands of current dollars):
==========================================================================
      Top 50  Top 25  Top 10   Top 5   Top 1            0-50   50-75   75-90   90-95   95-99   Top 1
Year Percent Percent Percent Percent Percent   Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986   17.30   32.24   48.66   62.38  118.82    N/A     N/A    17.30   32.24   48.66   62.38  118.82 1986
1987   17.77   33.98   52.92   68.41  139.29    N/A     N/A    17.77   33.98   52.92   68.41  139.29 1987
1988   18.37   35.40   55.44   72.74  157.14    N/A     N/A    18.37   35.40   55.44   72.74  157.14 1988
1989   18.99   36.84   58.26   76.93  163.87    N/A     N/A    18.99   36.84   58.26   76.93  163.87 1989
1990   19.77   38.08   60.29   79.06  167.42    N/A     N/A    19.77   38.08   60.29   79.06  167.42 1990
1991   20.10   38.93   61.94   81.72  170.14    N/A     N/A    20.10   38.93   61.94   81.72  170.14 1991
1992   20.80   40.38   64.46   85.10  181.90    N/A     N/A    20.80   40.38   64.46   85.10  181.90 1992
1993   21.18   41.21   66.08   87.39  185.72    N/A     N/A    21.18   41.21   66.08   87.39  185.72 1993
1994   21.80   42.74   68.75   91.23  195.73    N/A     N/A    21.80   42.74   68.75   91.23  195.73 1994
1995   22.34   44.21   72.09   96.22  209.41    N/A     N/A    22.34   44.21   72.09   96.22  209.41 1995
1996   23.17   45.76   74.99  101.14  227.55    N/A     N/A    23.17   45.76   74.99  101.14  227.55 1996
1997   24.39   48.17   79.21  108.05  250.74    N/A     N/A    24.39   48.17   79.21  108.05  250.74 1997
1998   25.49   50.61   83.22  114.73  269.50    N/A     N/A    25.49   50.61   83.22  114.73  269.50 1998
1999   26.42   52.97   87.68  120.85  293.42    N/A     N/A    26.42   52.97   87.68  120.85  293.42 1999
2000   27.68   55.23   92.14  128.34  313.47    N/A     N/A    27.68   55.23   92.14  128.34  313.47 2000
2001   28.53   56.09   92.75  127.90  292.91    N/A     N/A    28.53   56.09   92.75  127.90  292.91 2001
2002   28.65   56.40   92.66  126.53  285.42    N/A     N/A    28.65   56.40   92.66  126.53  285.42 2002
2003   29.02   57.34   94.89  130.08  295.50    N/A     N/A    29.02   57.34   94.89  130.08  295.50 2003
2004   30.12   60.04   99.11  137.06  328.05    N/A     N/A    30.12   60.04   99.11  137.06  328.05 2004
2005   30.88   62.07  103.91  145.28  364.66    N/A     N/A    30.88   62.07  103.91  145.28  364.66 2005

Adjusted gross income floor on percentiles (thousands of constant dollars): [2]
===============================================================================
      Top 50  Top 25  Top 10   Top 5   Top 1            0-50   50-75   75-90   90-95   95-99   Top 1
Year Percent Percent Percent Percent Percent   Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986   15.79   29.42   44.39   56.91  108.41    N/A     N/A    15.79   29.42   44.39   56.91  108.41 1986
1987   15.64   29.91   46.59   60.22  122.61    N/A     N/A    15.64   29.91   46.59   60.22  122.61 1987
1988   15.53   29.92   46.86   61.48  132.83    N/A     N/A    15.53   29.92   46.86   61.48  132.83 1988
1989   15.32   29.71   46.99   62.04  132.15    N/A     N/A    15.32   29.71   46.99   62.04  132.15 1989
1990   15.12   29.14   46.13   60.49  128.10    N/A     N/A    15.12   29.14   46.13   60.49  128.10 1990
1991   14.76   28.58   45.48   60.00  124.92    N/A     N/A    14.76   28.58   45.48   60.00  124.92 1991
1992   14.83   28.78   45.94   60.66  129.65    N/A     N/A    14.83   28.78   45.94   60.66  129.65 1992
1993   14.66   28.52   45.73   60.48  128.52    N/A     N/A    14.66   28.52   45.73   60.48  128.52 1993
1994   14.71   28.84   46.39   61.56  132.07    N/A     N/A    14.71   28.84   46.39   61.56  132.07 1994
1995   14.66   29.01   47.31   63.14  137.41    N/A     N/A    14.66   29.01   47.31   63.14  137.41 1995
1996   14.77   29.16   47.79   64.46  145.03    N/A     N/A    14.77   29.16   47.79   64.46  145.03 1996
1997   15.20   30.01   49.35   67.32  156.22    N/A     N/A    15.20   30.01   49.35   67.32  156.22 1997
1998   15.55   30.88   50.77   70.00  164.43    N/A     N/A    15.55   30.88   50.77   70.00  164.43 1998
1999   15.86   31.79   52.63   72.54  176.12    N/A     N/A    15.86   31.79   52.63   72.54  176.12 1999
2000   16.08   32.07   53.51   74.53  182.04    N/A     N/A    16.08   32.07   53.51   74.53  182.04 2000
2001   16.11   31.67   52.37   72.22  165.39    N/A     N/A    16.11   31.67   52.37   72.22  165.39 2001
2002   15.93   31.35   51.51   70.33  158.66    N/A     N/A    15.93   31.35   51.51   70.33  158.66 2002
2003   15.77   31.16   51.57   70.70  160.60    N/A     N/A    15.77   31.16   51.57   70.70  160.60 2003
2004   15.95   31.78   52.47   72.55  173.66    N/A     N/A    15.95   31.78   52.47   72.55  173.66 2004
2005   15.81   31.78   53.21   74.39  186.72    N/A     N/A    15.81   31.78   53.21   74.39  186.72 2005

Adjusted gross income (billions of dollars) (current dollars):
==============================================================
      Top 50  Top 25  Top 10   Top 5   Top 1            0-50   50-75   75-90   90-95   95-99   Top 1
Year Percent Percent Percent Percent Percent   Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986  2103.6  1490.2   886.5   608.5   285.2  2524.1   420.6   613.4   603.7   278.0   323.3   285.2 1986
1987  2373.9  1709.4  1038.2   722.2   346.6  2813.7   439.9   664.5   671.2   316.0   375.6   346.6 1987
1988  2657.9  1950.9  1232.5   890.7   473.5  3124.2   466.3   707.0   718.3   341.8   417.2   473.5 1988
1989  2805.2  2054.5  1286.5   918.4   468.1  3298.9   493.6   750.8   767.9   368.1   450.3   468.1 1989
1990  2932.5  2144.2  1338.0   953.3   483.3  3451.2   518.7   788.4   806.1   384.7   470.1   483.3 1990
1991  2984.0  2174.8  1343.2   943.4   456.6  3516.1   532.1   809.2   831.6   399.9   486.7   456.6 1991
1992  3131.4  2299.4  1443.8  1031.1   523.6  3680.6   549.2   832.0   855.6   412.7   507.5   523.6 1992
1993  3212.3  2358.0  1474.5  1048.3   520.6  3775.6   563.3   854.3   883.5   426.2   527.7   520.6 1993
1994  3371.4  2481.1  1552.2  1103.1   546.7  3961.1   589.8   890.3   928.9   449.1   556.4   546.7 1994
1995  3627.5  2689.8  1704.5  1222.7   619.6  4244.6   617.1   937.7   985.3   481.8   603.1   619.6 1995
1996  3944.4  2952.6  1909.1  1393.8   736.5  4590.5   646.1   991.7  1043.5   515.3   657.3   736.5 1996
1997  4328.0  3267.6  2151.4  1597.1   872.8  5023.5   695.5  1060.4  1116.2   554.3   724.3   872.8 1997
1998  4721.4  3589.6  2393.7  1796.6  1010.2  5469.2   747.8  1131.8  1195.9   597.1   786.4  1010.2 1998
1999  5126.2  3927.3  2652.8  2011.8  1152.8  5909.3   783.2  1198.9  1274.5   641.1   858.9  1152.8 1999
2000  5589.8  4313.8  2955.4  2267.4  1336.8  6424.0   834.2  1276.0  1358.4   688.0   930.6  1336.8 2000
2001  5379.3  4071.0  2690.6  1996.5  1094.3  6241.0   861.8  1308.3  1380.4   694.1   902.2  1094.3 2001
2002  5244.0  3935.5  2553.5  1867.8   985.8  6113.8   869.7  1308.5  1382.0   685.7   882.0   985.8 2002
2003  5407.9  4078.2  2663.5  1960.7  1054.6  6287.6   879.7  1329.6  1414.8   702.8   906.1  1054.6 2003
2004  5952.8  4546.4  3049.3  2299.6  1306.4  6875.1   922.3  1406.4  1497.1   749.7   993.2  1306.4 2004
2005  6544.8  5069.5  3487.0  2683.9  1591.7  7508.0   963.1  1475.4  1582.4   803.1  1092.2  1591.7 2005

Total income tax (billions of dollars) (current dollars):  [3]
==============================================================
      Top 50  Top 25  Top 10   Top 5   Top 1            0-50   50-75   75-90   90-95   95-99   Top 1
Year Percent Percent Percent Percent Percent   Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986   343.3   279.0   200.7   156.2    94.5   367.0    23.7    64.3    78.3    44.5    61.7    94.5 1986
1987   346.7   283.9   205.2   159.6    91.6   369.0    22.4    62.8    78.6    45.6    68.1    91.6 1987
1988   389.1   321.3   236.4   188.3   113.8   412.8    23.6    67.8    84.9    48.1    74.5   113.8 1988
1989   407.6   334.3   241.5   190.2   109.3   432.8    25.2    73.3    92.8    51.3    80.9   109.3 1989
1990   421.1   344.3   247.5   195.1   112.3   447.1    26.0    76.7    96.8    52.4    82.8   112.3 1990
1991   423.8   346.5   250.3   194.5   111.3   448.3    24.6    77.2    96.2    55.8    83.2   111.3 1991
1992   452.1   373.7   276.2   218.5   131.2   476.2    24.1    78.4    97.5    57.7    87.3   131.2 1992
1993   478.6   398.5   297.8   238.1   145.8   502.7    24.2    80.0   100.7    59.7    92.2   145.8 1993
1994   509.3   425.4   317.9   254.1   154.3   534.8    25.5    83.9   107.5    63.8    99.8   154.3 1994
1995   561.2   472.8   357.4   287.7   178.0   588.3    27.1    88.4   115.4    69.7   109.7   178.0 1995
1996   629.7   535.2   411.4   335.4   212.6   658.1    28.4    94.5   123.8    76.0   122.8   212.6 1996
1997   696.2   594.0   459.6   377.2   241.2   727.3    31.1   102.2   134.4    82.4   136.0   241.2 1997
1998   755.2   652.0   512.8   424.5   274.0   788.5    33.2   103.3   139.1    88.3   150.5   274.0 1998
1999   842.2   732.9   583.0   486.5   317.4   877.3    35.1   109.3   149.9    96.5   169.0   317.4 1999
2000   942.2   823.7   660.2   553.7   366.9   980.5    38.3   118.5   163.6   106.5   186.7   366.9 2000
2001   852.6   736.1   576.2   472.8   300.9   887.9    35.2   116.6   159.9   103.3   171.9   300.9 2001
2002   769.0   668.6   523.8   428.7   268.6   796.9    27.9   100.4   144.7    95.1   160.1   268.6 2002
2003   722.0   627.4   492.5   406.6   256.3   747.9    25.9    94.6   134.9    85.9   150.3   256.3 2003
2004   804.5   705.9   567.3   475.2   306.9   831.9    27.4    98.6   138.6    92.0   168.3   306.9 2004
2005   906.0   803.8   657.1   557.8   368.1   934.7    28.7   102.3   146.7    99.3   189.6   368.1 2005

Average tax rate (percentage): [4]
==================================
      Top 50  Top 25  Top 10   Top 5   Top 1            0-50   50-75   75-90   90-95   95-99   Top 1
Year Percent Percent Percent Percent Percent   Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986   16.32   18.72   22.64   25.68   33.13   14.54    5.63   10.48   12.97   15.99   19.10   33.13 1986
1987   14.60   16.61   19.77   22.10   26.41   13.12    5.09    9.45   11.71   14.43   18.13   26.41 1987
1988   14.64   16.47   19.18   21.14   24.04   13.21    5.06    9.60   11.82   14.07   17.85   24.04 1988
1989   14.53   16.27   18.77   20.71   23.34   13.12    5.11    9.77   12.08   13.93   17.97   23.34 1989
1990   14.36   16.06   18.50   20.46   23.25   12.95    5.01    9.73   12.01   13.63   17.60   23.25 1990
1991   14.20   15.93   18.63   20.62   24.37   12.75    4.62    9.55   11.57   13.96   17.10   24.37 1991
1992   14.44   16.25   19.13   21.19   25.05   12.94    4.39    9.42   11.39   13.99   17.21   25.05 1992
1993   14.90   16.90   20.20   22.71   28.01   13.32    4.29    9.37   11.40   14.01   17.48   28.01 1993
1994   15.11   17.15   20.48   23.04   28.23   13.50    4.32    9.42   11.57   14.20   17.93   28.23 1994
1995   15.47   17.58   20.97   23.53   28.73   13.86    4.39    9.43   11.71   14.46   18.19   28.73 1995
1996   15.96   18.12   21.55   24.07   28.87   14.34    4.40    9.53   11.86   14.74   18.68   28.87 1996
1997   16.09   18.18   21.36   23.62   27.64   14.48    4.48    9.63   12.04   14.87   18.78   27.64 1997
1998   16.00   18.16   21.42   23.63   27.12   14.42    4.44    9.12   11.63   14.79   19.14   27.12 1998
1999   16.43   18.66   21.98   24.18   27.53   14.85    4.48    9.12   11.76   15.06   19.68   27.53 1999
2000   16.86   19.09   22.34   24.42   27.45   15.26    4.60    9.28   12.04   15.48   20.07   27.45 2000
2001   15.85   18.08   21.41   23.68   27.50   14.23    4.09    8.91   11.58   14.89   19.06   27.50 2001
2002   14.66   16.99   20.51   22.95   27.25   13.03    3.21    7.67   10.47   13.87   18.15   27.25 2002
2003   13.35   15.38   18.49   20.74   24.31   11.90    2.95    7.12    9.54   12.22   16.58   24.31 2003
2004   13.51   15.53   18.60   20.67   23.49   12.10    2.97    7.01    9.26   12.28   16.95   23.49 2004
2005   13.84   15.86   18.84   20.78   23.13   12.45    2.98    6.93    9.27   12.37   17.36   23.13 2005

Adjusted gross income share (percentage):
=========================================
      Top 50  Top 25  Top 10   Top 5   Top 1            0-50   50-75   75-90   90-95   95-99   Top 1
Year Percent Percent Percent Percent Percent   Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986   83.34   59.04   35.12   24.11   11.30  100.00   16.66   24.30   23.92   11.01   12.81   11.30 1986
1987   84.37   60.75   36.90   25.67   12.32  100.00   15.63   23.62   23.85   11.23   13.35   12.32 1987
1988   85.07   62.44   39.45   28.51   15.16  100.00   14.93   22.63   22.99   10.94   13.35   15.16 1988
1989   85.04   62.28   39.00   27.84   14.19  100.00   14.96   22.76   23.28   11.16   13.65   14.19 1989
1990   84.97   62.13   38.77   27.62   14.00  100.00   15.03   22.84   23.36   11.15   13.62   14.00 1990
1991   84.87   61.85   38.20   26.83   12.99  100.00   15.13   23.02   23.65   11.37   13.84   12.99 1991
1992   85.08   62.47   39.23   28.01   14.23  100.00   14.92   22.61   23.24   11.22   13.78   14.23 1992
1993   85.08   62.45   39.05   27.76   13.79  100.00   14.92   22.63   23.40   11.29   13.97   13.79 1993
1994   85.11   62.64   39.19   27.85   13.80  100.00   14.89   22.47   23.45   11.34   14.05   13.80 1994
1995   85.46   63.37   40.16   28.81   14.60  100.00   14.54   22.09   23.21   11.35   14.21   14.60 1995
1996   85.92   64.32   41.59   30.36   16.04  100.00   14.08   21.60   22.73   11.23   14.32   16.04 1996
1997   86.16   65.05   42.83   31.79   17.38  100.00   13.84   21.11   22.22   11.04   14.41   17.38 1997
1998   86.33   65.63   43.77   32.85   18.47  100.00   13.67   20.70   21.86   10.92   14.38   18.47 1998
1999   86.75   66.46   44.89   34.04   19.51  100.00   13.25   20.29   21.57   10.85   14.53   19.51 1999
2000   87.01   67.15   46.01   35.30   20.81  100.00   12.99   19.86   21.15   10.71   14.49   20.81 2000
2001   86.19   65.23   43.11   31.99   17.53  100.00   13.81   20.96   22.12   11.12   14.46   17.53 2001
2002   85.77   64.37   41.77   30.55   16.12  100.00   14.23   21.40   22.61   11.22   14.43   16.12 2002
2003   86.01   64.86   42.36   31.18   16.77  100.00   13.99   21.15   22.50   11.18   14.41   16.77 2003
2004   86.58   66.13   44.35   33.45   19.00  100.00   13.42   20.46   21.78   10.90   14.45   19.00 2004
2005   87.17   67.52   46.44   35.75   21.20  100.00   12.83   19.65   21.08   10.70   14.55   21.20 2005

Total income tax share (percentage):
====================================
      Top 50  Top 25  Top 10   Top 5   Top 1            0-50   50-75   75-90   90-95   95-99   Top 1
Year Percent Percent Percent Percent Percent   Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986   93.54   76.02   54.69   42.57   25.75  100.00    6.46   17.52   21.33   12.12   16.82   25.75 1986
1987   93.93   76.92   55.61   43.26   24.81  100.00    6.07   17.01   21.31   12.35   18.45   24.81 1987
1988   94.28   77.84   57.28   45.62   27.58  100.00    5.72   16.44   20.56   11.66   18.04   27.58 1988
1989   94.17   77.22   55.78   43.94   25.24  100.00    5.83   16.95   21.44   11.84   18.70   25.24 1989
1990   94.19   77.02   55.36   43.64   25.13  100.00    5.81   17.17   21.66   11.72   18.51   25.13 1990
1991   94.52   77.29   55.82   43.38   24.82  100.00    5.48   17.23   21.47   12.44   18.56   24.82 1991
1992   94.94   78.48   58.01   45.88   27.54  100.00    5.06   16.46   20.47   12.13   18.34   27.54 1992
1993   95.19   79.27   59.24   47.36   29.01  100.00    4.81   15.92   20.03   11.88   18.35   29.01 1993
1994   95.23   79.55   59.45   47.52   28.86  100.00    4.77   15.68   20.10   11.93   18.66   28.86 1994
1995   95.39   80.36   60.75   48.91   30.26  100.00    4.61   15.03   19.61   11.84   18.65   30.26 1995
1996   95.68   81.32   62.51   50.97   32.31  100.00    4.32   14.36   18.81   11.54   18.66   32.31 1996
1997   95.72   81.67   63.20   51.87   33.17  100.00    4.28   14.05   18.47   11.33   18.70   33.17 1997
1998   95.79   82.69   65.04   53.84   34.75  100.00    4.21   13.10   17.65   11.20   19.09   34.75 1998
1999   96.00   83.54   66.45   55.45   36.18  100.00    4.00   12.46   17.09   11.00   19.27   36.18 1999
2000   96.09   84.01   67.33   56.47   37.42  100.00    3.91   12.08   16.68   10.86   19.05   37.42 2000
2001   96.03   82.90   64.89   53.25   33.89  100.00    3.97   13.13   18.01   11.64   19.36   33.89 2001
2002   96.50   83.90   65.73   53.80   33.71  100.00    3.50   12.60   18.16   11.94   20.09   33.71 2002
2003   96.54   83.88   65.84   54.36   34.27  100.00    3.46   12.65   18.04   11.48   20.09   34.27 2003
2004   96.70   84.86   68.19   57.13   36.89  100.00    3.30   11.85   16.67   11.07   20.23   36.89 2004
2005   96.93   85.99   70.30   59.67   39.38  100.00    3.07   10.94   15.69   10.63   20.29   39.38 2005

N/A-- Not applicable.
[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross
    deficit, and the corresponding amounts for adjusted gross deficit, were excluded from Table 5.
    By excluding deficit returns, alternative minimum tax reported on some of these returns was also
    excluded.  For Tax Year 2005, there were 4,882 returns with no adjusted gross income that
    reported income tax.
[2] For Table 5, constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer
    price index for urban consumers (CPI-U, 1982-84=100).  For 2005, the CPI-U = 195.3.
[3] Total income tax is income tax after credits (includes alternative minimum tax) reported on
    returns that showed a positive amount for adjusted gross income.  Therefore, total income tax
    excludes alternative minimum tax, Form 8814 tax (tax on a child's interest, dividends or capital
    gains), and Form 4972 tax (tax on lump-sum distributions from qualified retirement plans)
    reported on some returns with a negative amount for adjusted gross income.  See also footnote 1.
[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive)
    adjusted gross income.

Source: IRS, Statistics of Income Division, January 2008.  Online at
        http://www.irs.gov/pub/irs-soi/05in05tr.xls

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