Kevin Marilley, et al v. Charlton Bonham

Filing

FILED OPINION (SIDNEY R. THOMAS, STEPHEN REINHARDT, KIM MCLANE WARDLAW, WILLIAM A. FLETCHER, MARSHA S. BERZON, MILAN D. SMITH, JR., MARY H. MURGUIA, JACQUELINE H. NGUYEN, ANDREW D. HURWITZ, JOHN B. OWENS and MICHELLE T. FRIEDLAND) REVERSED AND REMANDED. Judge: SR Dissenting, Judge: WAF Authoring, Judge: MDS Dissenting. FILED AND ENTERED JUDGMENT. [10241151]

2014 Annual Report - Statistical Appendix Tables | California Franchise Tax Board

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Tax Rates, Exemptions, and Standard Deductions
PDF
Excel
version version

Table

Title

A - 1A

PDF
Personal Income Tax, Tax Rates: Taxable
Years 1935 - 2014, Married Filing Jointly and
Surviving Spouse

Excel

A - 1B

PDF
Personal Income Tax, Tax Rates: Taxable
Years 1935 - 2014, Single and Married Filing
Separately

Excel

A - 1C

Personal Income Tax, Tax Rates: Taxable
Years 1935 - 2014, Head of Household

PDF

Excel

A-2

Personal Income Tax, Personal Exemptions, PDF
Dependent Exemptions, and Standard
Deductions: Taxable Years 1935 - 2014

Excel

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2014 Annual Report - Statistical Appendix Tables | California Franchise Tax Board

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 2 of 201
A-3

Corporation Tax, Tax Rates by Corporation
Type: Taxable Years 1929 - 2014

PDF

Excel

Appendix A
Tables 1A, 1B, 1C: Personal Income Tax - Synopsis of Tax Rates
Footnotes
Table 2: Personal Income Tax - Personal and Dependent Exemptions,
and Standard Deduction Footnotes
Table 3: Corporation Tax - Synopsis of Tax Rates Footnotes

Personal Income Tax
PDF
Excel
version version

Table

Title

B-1

Personal Income Tax Statistics for Resident
Tax Returns: Comparison by Tax Years
1946 Through 2013

PDF

Excel

B-2

Personal Income Tax Statistics for Resident
Tax Returns: Adjusted Gross Income - A
Four Year Comparison, Tax Years 2010
Through 2013

PDF

Excel

B-3

ec
on D
ived
h
8 arc
5PDF
Excel

16

9, 20

er 1
emb

Personal Income Tax Statistics for Resident73
13-1
N
Tax Returns: Adjusted Gross Income o.
am, with
nh
Accumulated Percentages .-Bo Year 2013
Tax
ley v
aril
in M
cited Tax Statistics for Resident
Personal Income

PDF

Excel

B - 4B

Personal Income Tax Statistics for Resident PDF
Tax Returns: Comparison by Adjusted Gross
Income Class, Tax Year 2013, Single

Excel

B - 4C

Personal Income Tax Statistics for Resident PDF
Tax Returns: Comparison by Adjusted Gross
Income Class, Tax Year 2013, Married Filing
Jointly

Excel

B - 4D

Personal Income Tax Statistics for Resident PDF
Tax Returns: Comparison by Adjusted Gross
Income Class, Tax Year 2013, Married Filing
Separately

Excel

B - 4E

Personal Income Tax Statistics for Resident PDF
Tax Returns: Comparison by Adjusted Gross
Income Class, Tax Year 2013, Head of
Household

Excel

B - 4F

Personal Income Tax Statistics for Resident PDF
Tax Returns: Comparison by Adjusted Gross
Income Class, Tax Year 2013, Surviving

Excel

B - 4A

Tax Returns: Comparison by Adjusted Gross
Income Class, Tax Year 2013, All Filing
Status Types

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2014 Annual Report - Statistical Appendix Tables | California Franchise Tax Board

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 3 of 201
Spouse
B - 4G

Personal Income Tax Statistics: Part-Year
and Nonresident Returns, Tax Year 2013

PDF

Excel

B-5

Personal Income Tax: Statistics for Resident
Tax Returns - Sole Proprietorships by Major
Industry, Tax Year 2013

PDF

Excel

B-6

Personal Income Tax Statistics: Comparison
by County - Tax Year 2013

PDF

Excel

B-7

Personal Income Tax Statistics: Adjusted
Gross Income by County - Tax Year 2013

PDF

Excel

B-8

Personal Income Tax Statistics: Special Tax
Credits Allowed - Tax Year 2013

PDF

Excel

B - 9.1

Personal Income Tax: Statistics for Resident
Tax Returns, High Income Returns by
Income Level and Average Tax Rate, Tax
Year 2013

PDF

Excel

B - 9.2

Personal Income Tax: Statistics for Resident
Tax Returns, High Income Returns by
Income Level Type and Average Tax
Liability, Tax Year 2013

PDF

Excel

Appendix B
Personal Income Tax Tables Footnotes
cited

y v.

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173

Bonh

13No.
am,

Corporation Tax

PDF
Excel
version version

Table

Title

C-1

Corporation Tax: Comparison by Taxable
Years - 1951 through 2013

PDF

Excel

C-2

Corporation Tax: Synopsis of Tax Liability
Computations, Tax Years 2012 - 2013

PDF

Excel

C - 2A

C Corporations: Synopsis of Tax Liability
Computations

PDF

Excel

C - 2B

S Corporations: Synopsis of Tax Liability
Computations

PDF

Excel

C-3

Corporation Tax: Sources of Income, Tax
Years 2012 - 2013, All Corporations

PDF

Excel

C - 3A

C Corporations: Sources of Income

PDF

Excel

C - 3B

S Corporations: Sources of Income

PDF

Excel

C-4

Corporation Tax: Deductions by Type, Tax
Years 2012 - 2013, All Corporations

PDF

Excel

https://www.ftb.ca.gov/Archive/AboutFTB/Tax_Statistics/Reports/2014/Annual_Report.shtml#Tax_Rates[12/19/2016 11:08:00 AM]

2014 Annual Report - Statistical Appendix Tables | California Franchise Tax Board

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 4 of 201
C - 4A

C Corporations: Deductions by Type

PDF

Excel

C - 4B

S Corporations: Deductions by Type

PDF

Excel

C-5

Corporation Tax: Apportionment Formula
Results, Tax Years 2012 - 2013, All
Corporations

PDF

Excel

C - 5A

C Corporations: Apportionment Formula
Results

PDF

Excel

C - 5B

S Corporations: Apportionment Formula
Results

PDF

Excel

C-6

Corporation Tax: Apportionment of State Net PDF
Income, Tax Years 2012 - 2013, All
Corporations

Excel

C - 6A

C Corporations: Apportionment of State Net
Income

PDF

Excel

C - 6B

S Corporations: Apportionment of State Net
Income

PDF

Excel

C-7

Corporation Tax: Tax Credits Allowed - Tax
Year 2013

PDF

Excel

C - 7A
and 7B

Tax Credits Allowed by Corporation Type

PDF

Excel

C-8

C - 8A

e
PDF
Corporation Tax: Tax Liability by State Net
Excelc
on D
ived
rch
Income Class, Tax Year 2013, All
58 a
-173
Corporations
o. 13
N
m,
onha
v. Bby State Net
C Corporations: TaxaLiability
lley
M ri
Income Classed in
cit

PDF

16

9, 20

er 1
emb

Excel

C - 8B

S Corporations: Tax Liability by State Net
Income Class

PDF

Excel

C-9

Corporation Tax: Tax Liability by Accounting
Period - Tax Year 2013

PDF

Excel

C - 9A

C Corporations: Tax Liability by Accounting
Period - Tax Year 2013

PDF

Excel

C - 9B

S Corporations: Tax Liability by Accounting
Period - Tax Year 2013

PDF

Excel

C - 10

Corporation Tax: Tax Liability by Industry,
Tax Years 2012 - 2013, All Corporations

PDF

Excel

C - 10A

C Corporations: Tax Liability by Industry

PDF

Excel

C - 10B

S Corporations: Tax Liability by Industry

PDF

Excel

Appendix C
Corporation Tax Tables Footnotes

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2014 Annual Report - Statistical Appendix Tables | California Franchise Tax Board

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Tax Rates, Exemptions,
and
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Standard Deductions
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Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 7 of 201

Tax
Rate

1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
10.0
11.0
12.0
13.0
14.0
15.0

Tax
Rate

0.0
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
9.3
10.0
11.0

Tax
Rate

1.0
2.0
4.0
6.0
8.0
9.3
10.0
11.0

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3

Tax
Rate

1.0
2.0
4.0
6.0
8.0
9.3
10.3

Tax
Rate

1.0
1.25
2.0
2.25
4.0
4.25
6.0
6.25
8.0
8.25
9.3
9.55
10.3
10.55
11.3
13.3

Tax
Rate

1.0
2.0
4.0
6.0
8.0
9.3
10.3
11.3
12.3
13.3

1935-42
Taxable Income*

TABLE A-1A
Personal Income Tax
TAX RATES
Taxable Years 1935 - 2014
MARRIED FILING JOINTLY and SURVIVING SPOUSE
1943-48a
1952-58b
1949-51
Taxable Income*
Taxable Income*
Taxable Income*

Up
5,001
10,001
15,001
20,001
25,001
30,001
40,001
50,001
60,001
70,001
80,001
100,001
150,001
$250,001

to
$5,000
to
10,000
to
15,000
to
20,000
to
25,000
to
30,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
100,000
to
150,000
to
250,000
and over

1967-72d
Taxable Income*

Up
10,001
15,001
20,001
25,001
$30,001

Up
4,001
7,001
10,001
13,001
16,001
19,001
22,001
25,001
$28,001

to
to
to
to
to
to
to
to
to

$4,000
7,000
10,000
13,000
16,000
19,000
22,000
25,000
28,000

and over

Up
4,001
7,001
10,001
13,001
16,001
19,001
22,001
25,001
28,001
$31,001

to
$9,332
to
22,118
to
34,906
to
48,456
to
61,240
to
212,380
to
424,760
and over

Up
9,445
22,385
35,325
49,039
61,975
214,929
$429,859

to
$10,262
to
24,322
to
38,386
to
53,288
to
67,346
and over

cited

2003g,j
Taxable Income*

Up
11,925
28,267
44,613
61,931
$78,267

to
$11,924
to
28,266
to
44,612
to
61,930
to
78,266
and over

2008g,j
Taxable Income*
Up

to

$14,336

14,337

to

33,988

33,989

to

53,642

53,643

to

74,466

74,467

to

94,110

94,111

to

1,000,000

$1,000,001

and over

2013g,j,l
Taxable Income*

Up
15,165
35,953
56,743
78,769
99,549
508,501
610,201
1,000,001
$1,017,001

to
$15,164
to
35,952
to
56,742
to
78,768
to
99,548
to
508,500
to
610,200
to 1,000,000
to 1,017,000
and over

Up
3,421
10,421
15,621
20,841
26,161
31,421
36,661
41,861
47,121

to
31,000
and over

52,361
$57,581

to
$9,444
to
22,384
to
35,324
to
49,038
to
61,974
to
214,928
to
429,858
and over

1999g,j
Taxable Income* m,
ha

Up v.to o $10,528
B n
y
10,529
24,954
arille to
39,384
n M 24,955 to

i

39,385
54,675
$69,097

to
54,674
to
69,096
and over

2004g,j
Taxable Income*

Up
12,295
29,143
45,995
63,851
$80,693

to
$5,000
to
10,000
to
15,000
to
20,000
to
25,000
and over

1986g
Taxable Income*

$4,000
7,000
10,000
13,000
16,000
19,000
22,000
25,000
28,000

to
to
to
to
to
to
to
to
to

1994g,i
Taxable Income*

1998g,j
Taxable Income*

Up
10,263
24,323
38,387
53,289
$67,347

Up
5,001
10,001
15,001
20,001
$25,001

1973-85e,g
Taxable Income*

1993g,i
Taxable Income*

Up
9,333
22,119
34,907
48,457
61,241
212,381
$424,761

to
$10,000
to
15,000
to
20,000
to
25,000
to
30,000
and over

to
$12,294
to
29,142
to
45,994
to
63,850
to
80,692
and over

to
to
to
to
to
to
to
to
to
to

$3,420
10,420
15,620
20,840
26,160
31,420
36,660
41,860
47,120
52,360

57,580
to
and over

1995g,i
Taxable Income*

Up
9,663
22,899
36,137
50,167
63,401
219,873
$439,745

No.

ed
rchiv
58 a

73

13-1

to
$9,662
to
22,898
to
36,136
to
50,166
to
63,400
to
219,872
to
439,744
and over

2000g,j
Taxable Income*

Up
10,919
25,879
40,843
56,697
$71,653

to
$10,918
to
25,878
to
40,842
to
56,696
to
71,652
and over

2005g,j
Taxable Income*

Up
12,639
29,959
47,283
65,639
82,953
$1,000,001

to
$12,638
to
29,958
to
47,282
to
65,638
to
82,952
to 1,000,000
and over

2009g,j,k
Taxable Income*

2010g,j,k
Taxable Income*

Up

to

$14,120

Up

to

$14,248

14,121

to

33,478

14,249

to

33,780

33,479

to

52,838

33,781

to

53,314

52,839

to

73,350

53,315

to

74,010

73,351

to

92,698

74,011

to

93,532

92,699

to

1,000,000

93,533

to

1,000,000

$1,000,001

and over

2014g,j,l
Taxable Income*

Up
15,499
36,743
57,991
80,501
101,739
519,689
623,625
1,000,001
$1,039,375

to
$15,498
to
36,742
to
57,990
to
80,500
to
101,738
to
519,688
to
623,624
to
1,000,000
to
1,039,374
and over

$1,000,001

and over

Up
10,001
20,001
30,001
40,001
$50,001

to
$10,000
to
20,000
to
30,000
to
40,000
to
50,000
and over

1959-66c
Taxable Income*

Up
5,001
10,001
15,001
20,001
25,001
$30,001

1987-90g,h
Taxable Income*

to
$5,000
to
10,000
to
15,000
to
20,000
to
25,000
to
30,000
and over

1991-92g,i
Taxable Income*

Up
7,301

to
to

$7,300
17,300

Up
8,789

to
to

$8,788
20,828

17,301

to

27,300

20,829

to

32,870

27,301

to

37,900

32,871

to

45,632

37,901

to

47,900

45,633

to

57,670

$47,901

and over

57,671
200,001
$400,001

1996g,j
Taxable Income*

Up
9,817
23,265
36,715
50,969
$64,415

to
$9,816
to
23,264
to
36,714
to
50,968
to
64,414
and over

ec
on D

2001g,j
Taxable Income*

Up
11,497
27,251
43,007
59,701
$75,451

to
$11,496
to
27,250
to
43,006
to
59,700
to
75,450
and over

2006g,j
Taxable Income*

Up
13,245
31,397
49,553
68,789
86,935
$1,000,001

1997g,j
Taxable Income*

to
$13,244
to
31,396
to
49,552
to
68,788
to
86,934
to 1,000,000
and over

2011g,j
Taxable Income*

Up
10,033
23,777
37,523
52,091
$65,833

16

9, 20

er 1
emb

to
200,000
to
400,000
and over

to
$10,032
to
23,776
to
37,522
to
52,090
to
65,832
and over

2002g,j
Taxable Income*

Up
11,669
27,659
43,653
60,597
$76,583

to
$11,668
to
27,658
to
43,652
to
60,596
to
76,582
and over

2007g,j
Taxable Income*

Up
13,655
32,371
51,089
70,921
89,629
$1,000,001

to
$13,654
to
32,370
to
51,088
to
70,920
to
89,628
to 1,000,000
and over

2012g,j,l
Taxable Income*

Up

to

$14,632

Up

to

$14,910

14,633

to

34,692

14,911

to

35,352

34,693

to

54,754

35,353

to

55,794

54,755

to

76,008

55,795

to

77,452

76,009

to

96,058

77,453

to

97,884

96,059

to

1,000,000

97,885

to

500,000

500,001

to

600,000

$1,000,001

and over

600,001
$1,000,001

to 1,000,000
and over

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 8 of 201

Tax
Rate
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
10.0
11.0
12.0
13.0
14.0
15.0

Tax
Rate
0.0
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
9.3
10.0
11.0

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3
10.0
11.0

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3
10.3

Tax
Rate

1.0
1.25
2.0
2.25
4.0
4.25
6.0
6.25
8.0
8.25
9.3
9.55
10.3
10.55
11.3
12.3
13.3

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3
10.3
11.3
12.3
13.3

TABLE A-1B
Personal Income Tax
TAX RATES
Taxable Years 1935 - 2014
SINGLE and MARRIED FILING SEPARATELY
1943-48a
1949-51
Taxable Income*
Taxable Income*

1935-42
Taxable Income*

Up
5,001
10,001
15,001
20,001
25,001
30,001
40,001
50,001
60,001
70,001
80,001
100,001
150,001
$250,001

to
$5,000
to
10,000
to
15,000
to
20,000
to
25,000
to
30,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
100,000
to
150,000
to
250,000
and over

Up
10,001
15,001
20,001
25,001
$30,001

1967-72d
Taxable Income*
Up
2,001
3,501
5,001
6,501
8,001
9,501
11,001
12,501
$14,001

to
to
to
to
to
to
to
to
to

1973-1985e,g
Taxable Income*

$2,000
3,500
5,000
6,500
8,000
9,500
11,000
12,500
14,000

Up
2,001
3,501
5,001
6,501
8,001
9,501
11,001
12,501

and over

14,001
$15,501

1993g,i
Taxable Income*

Up
4,667
11,060
17,454
24,229
30,621
106,191
$212,381

to
$4,666
to
11,059
to
17,453
to
24,228
to
30,620
to
106,190
to
212,380
and over

Up
4,723
11,193
17,663
24,520
30,988
107,465
$214,930

to
$5,131
to
12,161
to
19,193
to
26,644
to
33,673
and over

cited

2003g,j
Taxable Income*

Up
5,963
14,134
22,307
30,966
$39,134

to
$5,962
to
14,133
to
22,306
to
30,965
to
39,133
and over

2008g,j
Taxable Income*
Up

to

$7,168

7,169

to

16,994

16,995

to

26,821

26,822

to

37,233

37,234

to

47,055

to

1,000,000

47,056
$1,000,001

and over

2013g,j,l
Taxable Income*

Up
7,583
17,977
28,372
39,385
49,775
254,251
305,101
508,501
$1,000,001

to
$7,582
to
17,976
to
28,371
to
39,384
to
49,774
to
254,250
to
305,100
to
508,500
to 1,000,000
and over

Up
5,001
10,001
15,001
20,001
$25,001

1986g
Taxable Income*

Up
1,711
5,211
7,811
10,421
13,081
15,711
18,331
20,931
23,561

to
15,500
and over

26,181
$28,791

to
$4,722
to
11,192
to
17,662
to
24,519
to
30,987
to
107,464
to
214,929
and over

to
$5,000
to
10,000
to
15,000
to
20,000
to
25,000
and over

to
to
to
to
to
to
to
to
to
to

$1,710
5,210
7,810
10,420
13,080
15,710
18,330
20,930
23,560
26,180

Up
3,651

19,693
27,338
$34,549

to
27,337
to
34,548
and over

2004g,j
Taxable Income*

Up
6,148
14,572
22,998
31,926
$40,347

to
$6,147
to
14,571
to
22,997
to
31,925
to
40,346
and over

20,422
28,349
$35,827

to
28,348
to
35,826
and over

2005g,j
Taxable Income*

Up
6,320
14,980
23,642
32,820
41,477
$1,000,001

to
$6,319
to
14,979
to
23,641
to
32,819
to
41,476
to 1,000,000
and over

2009g,j,k
Taxable Income*

2010g,j,k
Taxable Income*

Up

to

$7,060

Up

to

$7,124

7,061

to

16,739

7,125

to

16,890

16,740

to

26,419

16,891

to

26,657

26,420

to

36,675

26,658

to

37,005

36,676

to

46,349

37,006

to

46,766

46,350

to

1,000,000

46,767

to

1,000,000

$1,000,001

and over

2014g,j,l
Taxable Income*

Up
7,750
18,372
28,996
40,251
50,870
259,845
311,813
519,688
$1,000,001

to
$7,749
to
18,371
to
28,995
to
40,250
to
50,869
to
259,844
to
311,812
to
519,687
to 1,000,000
and over

$1,000,001

and over

to
to

to
$2,500
to
5,000
to
7,500
to
10,000
to
12,500
to
15,000
and over

1991-92g,i
Taxable Income*

$3,650
8,650

Up
4,395

to
to

$4,394
10,414

8,651

to

13,650

10,415

to

16,435

to

18,950

16,436

to

22,816

to

23,950

to

28,835

18,951
$23,951

28,790
to
and over

to
$4,831
to
11,449
to
18,068
to
25,083
to
31,700
to
109,936
to
219,872
and over

Up
2,501
5,001
7,501
10,001
12,501
$15,001

13,651

1995g,i
Taxable Income*

Up
4,832
11,450
18,069
25,084
31,701
109,937
$219,873

to
$5,000
to
10,000
to
15,000
to
20,000
to
25,000
and over

1987-90g,h
Taxable Income*

22,817

and over

28,836
100,001
$200,001

1996g,j
Taxable Income*

Up
4,909
11,633
18,358
25,485
$32,208

ived
arch
1999g,j
35 g,j
720008
-1
Taxable Income*
o. 13Taxable Income*
Up
to
$5,264 N
Up
to
$5,459
am,
5,265
to nh
12,477
5,460
to
12,939
v. Bo 19,692
12,940
to
20,421
lley
ri12,478 to

a

in M

$

Up
5,001
10,001
15,001
20,001
25,001

$2,000
3,500
5,000
6,500
8,000
9,500
11,000
12,500
14,000

to
to
to
to
to
to
to
to
to

1994g,i
Taxable Income*

1998g,j
Taxable Income*

Up
5,132
12,162
19,194
26,645
$33,674

to
$10,000
to
15,000
to
20,000
to
25,000
to
30,000
and over

1959-66c
Taxable Income*

1952-58
Taxable Income*

to
$4,908
to
11,632
to
18,357
to
25,484
to
32,207
and over

ec
on D

2001g,j
Taxable Income*

Up
5,749
13,626
21,504
29,851
$37,726

to
$5,748
to
13,625
to
21,503
to
29,850
to
37,725
and over

2006g,j
Taxable Income*

Up
6,623
15,699
24,777
34,395
43,468
$1,000,001

to
$6,622
to
15,698
to
24,776
to
34,394
to
43,467
to 1,000,000
and over

2011g,j
Taxable Income*
Up

1997g,j
Taxable Income*

to

$7,316

Up
5,017
11,889
18,762
26,046
$32,917

16

9, 20

er 1
emb

to
100,000
to
200,000
and over

to
$5,016
to
11,888
to
18,761
to
26,045
to
32,916
and over

2002g,j
Taxable Income*

Up
5,835
13,830
21,827
30,299
$39,292

to
$5,834
to
13,829
to
21,826
to
30,298
to
38,291
and over

2007g,j
Taxable Income*

Up
6,828
16,186
25,545
35,461
44,815
$1,000,001

to
$6,827
to
16,185
to
25,544
to
35,460
to
44,814
to 1,000,000
and over

2012g,j,l
Taxable Income*
Up

to

$7,455

7,317

to

17,346

7,456

to

17,676

17,347

to

27,377

17,677

to

27,897

27,378

to

38,004

27,898

to

38,726

38,005

to

48,029

38,727

to

48,942

to

1,000,000

48,030
$1,000,001

and over

48,943

to

250,000

250,001

to

300,000

300,001
500,001
$1,000,001

to
500,000
to 1,000,000
and over

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 9 of 201
TABLE A-1C
Personal Income Tax
TAX RATES
Taxable Years 1935 - 2014
HEAD OF HOUSEHOLD

Tax
Rate
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
10.0
11.0
12.0
13.0
14.0
15.0

Tax
Rate
0.0
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
9.3
10.0
11.0

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3
10.0
11.0

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3
10.3

Tax
Rate

1.0
1.25
2.0
2.25
4.0
4.25
6.0
6.25
8.0
8.25
9.3
9.55
10.3
10.55
11.3
12.3
13.3

Tax
Rate
1.0
2.0
4.0
6.0
8.0
9.3
10.3
11.3
12.3
13.3

1935-42
Taxable Income*

Up
5,001
10,001
15,001
20,001
25,001
30,001
40,001
50,001
60,001
70,001
80,001
100,001
150,001
$250,001

to
$5,000
to
10,000
to
15,000
to
20,000
to
25,000
to
30,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
100,000
150,000
to
to
250,000
and over

1973e
Taxable Income*
Up
3,001
4,501
6,001
7,501
9,001
10,501
12,001
13,501
15,001
$16,501

to
to
to
to
to
to
to
to
to

to
16,500
and over

16,501
$18,001

to
$9,333
to
22,118
to
28,510
to
35,286
to
41,679
to
144,540
to
289,081
and over

to
$10,264
to
24,323
to
31,353
to
38,803
to
45,833
and over

ited

2003f,g,j c
Taxable Income*

Up
11,931
28,268
36,438
45,097
$53,268

to
$11,930
to
28,267
to
36,437
to
45,096
to
53,267
and over

2008f,g,j
Taxable Income*
Up

to

$14,345

14,346

to

33,989

33,990

to

43,814

43,815

to

54,225

54,226

to

64,050

to

1,000,000

64,051
$1,000,001

and over

2013f,g,j,l
Taxable Income*

Up
15,175
35,953
46,347
57,360
67,752
345,781
414,937
691,561
$1,000,001

to
$15,174
to
35,952
to
46,346
to
57,359
to
67,751
to
345,780
to
414,936
to
691,560
to
1,000,000
and over

to
$10,000
to
15,000
to
20,000
to
25,000
to
30,000
and over

1974-85f,g,i
Taxable Income*
Up
4,001
6,001
7,501
9,001
10,501
12,001
13,501
15,001

1998f,g,j
Taxable Income*

Up
10,265
24,324
31,354
38,804
$45,834

Up
10,001
15,001
20,001
25,001
$30,001

$3,000
4,500
6,000
7,500
9,000
10,500
12,000
13,500
15,000

1993f,g,i
Taxable Income*

Up
9,334
22,119
28,511
35,287
41,680
144,541
$289,082

1943-48a
Taxable Income*

Up
5,001
10,001
15,001
20,001
$25,001

Up
3,421
10,411
13,891
16,531
19,151
21,781
24,411
27,021
29,631

to
18,000
and over

32,261
$34,881

to
$9,445
to
22,383
to
28,852
to
35,709
to
42,179
to
146,274
to
292,550
and over

to
to
to
to
to
and over

$5,000
10,000
15,000
20,000
25,000

1986f,g
Taxable Income*

$4,000
6,000
7,500
9,000
10,500
12,000
13,500
15,000
16,500

to
to
to
to
to
to
to
to
to

1994f,g,i
Taxable Income*

Up
9,446
22,384
28,853
35,710
42,180
146,275
$292,551

1949-58
Taxable Income*

to
to
to
to
to
to
to
to
to
to

$3,420
10,410
13,890
16,530
19,150
21,780
24,410
27,020
29,630
32,260

to
34,880
and over

1995f,g,i
Taxable Income*

Up
9,663
22,899
29,517
36,531
43,150
149,639
$299,280

to
$9,662
to
22,898
to
29,516
to
36,530
to
43,149
to
149,638
to
299,279
and over

1999f,g,j
Taxable Income*

2000f,g,j
Taxable Income*hived
c

2004f,g,j
Taxable Income*

2005f,g,j
Taxable Income*

r
Up
to
$10,531
Up
5 a
3to 8 $10,921
10,532
to
24,955
10,922 7 to
25,878
3-1
1
24,956
to
32,168 , No. 25,879
to
33,358
am
32,169
to
39,812
33,359
to
41,285
h
. on 47,025
39,813y vto B
41,286
to
48,765
le and over
ril
$47,026
$48,766
and over
n Ma
i
Up
12,301
29,144
37,568
46,495
$54,919

to
$12,300
to
29,143
to
37,567
to
46,494
to
54,918
and over

Up
12,645
29,960
38,620
47,797
56,457
$1,000,001

to
$12,644
to
29,959
to
38,619
to
47,796
to
56,456
to
1,000,000
and over

2009f,g,j,k
Taxable Income*

2010f,g,j,k
Taxable Income*

Up

to

$14,130

Up

to

$14,257

14,131

to

33,479

14,258

to

33,780

33,480

to

43,157

33,781

to

43,545

43,158

to

53,412

43,546

to

53,893

53,413

to

63,089

53,894

to

63,657

63,090

to

1,000,000

63,658

to

1,000,000

$1,000,001

and over

2014g,j,l
Taxable Income*

Up
15,509
36,744
47,367
58,622
69,243
353,388
424,066
706,775
$1,000,001

to
$15,508
to
36,743
to
47,366
to
58,621
to
69,242
to
353,387
to
424,065
to
706,774
to
1,000,000
and over

$1,000,001

and over

1959-66c
Taxable Income*

Up
2,501
5,001
7,501
10,001
12,501
$15,001

to
to
to
to
to
to
and over

1967-72d
Taxable Income*

$2,500
5,000
7,500
10,000
12,500
15,000

Up
3,001
4,501
6,001
7,501
9,001
10,501
12,001
13,501
$15,001

1987-90f,g,h
Taxable Income*

to
to
to
to
to
to
to
to
to
and over

$3,000
4,500
6,000
7,500
9,000
10,500
12,000
13,500
15,000

1991-92f,g,i
Taxable Income*

Up
7,301

to
to

$7,300
17,300

Up
8,790

to
to

$8,789
20,829

17,301

to

22,300

20,830

to

26,848

22,301

to

27,600

26,849

to

33,229

27,601

to

32,600

33,230

to

39,249

32,601

and over

39,250
136,115
$272,231

1996f,g,j
Taxable Income*

Up
9,818
23,265
29,989
37,115
$43,840

to
to
to
to
to
and over

ec
on D

to
$11,500
to
27,250
to
35,126
to
43,473
to
51,350
and over

2006f,g,j
Taxable Income*

Up
13,252
31,398
40,474
50,091
59,167
$1,000,001

16

9, 20

2001f,g,j
Taxable Income*

Up
11,501
27,251
35,127
43,474
$51,351

1997f,g,j
Taxable Income*

$9,817
23,264
29,988
37,114
43,839

er 1
emb

to
$13,251
to
31,397
to
40,473
to
50,090
to
59,166
to
1,000,000
and over

2011f,g,j
Taxable Income*

to
136,115
to
272,230
and over

Up
10,034
23,777
30,649
37,932
$44,804

to
$10,033
to
23,776
to
30,648
to
37,931
to
44,803
and over

2002f,g,j
Taxable Income*

Up
11,674
27,660
35,654
44,126
$52,121

to
$11,673
to
27,659
to
35,653
to
44,125
to
52,120
and over

2007f,g,j
Taxable Income*

Up
13,663
32,371
41,729
51,644
61,001
$1,000,001

to
$13,662
to
32,370
to
41,728
to
51,643
to
61,000
to
1,000,000
and over

2012f,g,j,l
Taxable Income*

Up

to

$14,642

Up

to

$14,920

14,643

to

34,692

14,921

to

35,351

34,693

to

44,721

35,352

to

45,571

44,722

to

55,348

45,572

to

56,400

55,349

to

65,376

56,401

to

66,618

to

1,000,000

66,619

to

340,000

340,001

to

408,000

65,377
$1,000,001

and over

408,001
680,001
$1,000,001

to
680,000
to
1,000,000
and over

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 10 of 201
TABLE A-2
Personal Income Tax
PERSONAL EXEMPTIONS, DEPENDENT EXEMPTIONS, AND
STANDARD DEDUCTIONS
Taxable Years 1935 - 2014
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Type
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Taxable Year
1935-38 1939-42 1943-44

Personal Exemptions
a. Married Filing Jointly and Surviving Spouse
$2,500
b. Married Filing Separately
1,250
c. Single
1,000
d. Head of Household (Unmarried)
2,500
e. Blind (Additional)
f. Senior (Additional)
g. Estates
1,000
h. Trusts
1,000
II Dependent Exemption
400
III Standard Deductions
a. Married Filing Jointly and Surviving Spouse
1 Adjusted Gross Income of $5,000 or more
2 Adjusted Gross Income of $10,000 or more
3 Adjusted Gross Income less than $5,000
4 Adjusted Gross Income less than $10,000
b. Head of Household (Unmarried)
1 Adjusted Gross Income of $5,000 or more
2 Adjusted Gross Income less than $5,000
c. Single and Married Filing Separately
1 Adjusted Gross Income of $5,000 or more
2 Adjusted Gross Income less than $5,000

a

b

1945-48

1949-52

c

d

e

1953-58

1959-63

1964-66

I

$2,500
1,250
1,000
2,500

$3,500
1,750
2,000
3,500

$4,500
2,250
3,000
4,500

$3,500
1,750
2,000
3,500
500

$3,500
1,750
2,000
3,500
500

$3,000
1,500
1,500
3,000
600

$3,000
1,500
1,500
3,000
600

1,000
100
400

1,500
100
400

1,500
100
400

1,000
100
400

1,000
100
400

1,000
100
600

1,000
100
600

$300

$300

6.0%

6.0%

$600

10.0%
$1,000

6.0%

10.0%

$300
6.0%

$300
6.0%

$300
6.0%

$500
10.0%

$300
6.0%

$300
6.0%

$300
6.0%

$500
10.0%

$1,000

$1,000

$500

16

9, 20

er 1
emb

Dec
onTaxable Year
ived
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Type
arch
3
1967f,g 1968-77h581978i,j1 1979-86j1 1987-94j,k
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
3-17
o. 1
I Personal Exemptions
m, N
a. Married Filing Jointly and Surviving SpouseBonha $50
$50
$200
$50
$102
y v.
b. Married Filing Separately
25
25
100
25
51
arille
in M
c. Single
25
25
100
25
51
cited
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

d. Head of Household (Unmarried)
e. Blind (Additional)
f. Senior (Additional)
g. Estates
h. Trusts
II Dependent Exemption
III Standard Deductions
a. Married Filing Jointly and Surviving Spouse
b. Head of Household (Unmarried)
c. Single and Married Filing Separately

50
8

50
8

200
8

50
8

10
1
8

10
1
8

10
1
8

10
1
8

102
51
51
10
1
51

$1,000
$1,000
$500

$2,000
$2,000
$1,000

$2,000
$2,000
$1,000

$2,000
$2,000
$1,000

$3,760
$3,760
$1,880

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Type
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Personal Exemptions
a. Married Filing Jointly and Surviving Spouse
b. Married Filing Separately
c. Single
d. Head of Household (Unmarried)
e. Blind (Additional)
f. Senior (Additional)
g. Estates
h. Trusts
II Dependent Exemption
III Standard Deductions
a. Married Filing Jointly and Surviving Spouse
b. Head of Household (Unmarried)
c. Single and Married Filing Separately

1995k

1996k

1997k

$132
66
66
66
66
66
10
1
66

$134
67
67
67
67
67
10
1
67

$136
68
68
68
68
68
10
1
68

$4,974
$4,974
$2,487

$5,054
$5,054
$2,527

$5,166
$5,166
$2,583

Taxable Year
1998k

1999k

2000k

2001k

2002k

2003k

2004k

2005k

$140
70
70
70
70
70
10
1
253

$144
72
72
72
72
72
10
1
227

$150
75
75
75
75
75
10
1
235

$158
79
79
79
79
79
10
1
247

$160
80
80
80
80
80
10
1
251

$164
82
82
82
82
82
10
1
257

$170
85
85
85
85
85
10
1
265

$174
87
87
87
87
87
10
1
272

$5,284
$5,284
$2,642

$5,422
$5,422
$2,711

$5,622
$5,622
$2,811

$5,920
$5,920
$2,960

$6,008
$6,008
$3,004

$6,140
$6,140
$3,070

$6,330
$6,330
$3,165

$6,508
$6,508
$3,254

I

Footnotes follow this section.

f

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 11 of 201
TABLE A-2
Personal Income Tax
PERSONAL EXEMPTIONS, DEPENDENT EXEMPTIONS, AND
STANDARD DEDUCTIONS
Taxable Years 1935 - 2014
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Type
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Personal Exemptions
a. Married Filing Jointly and Surviving Spouse
b. Married Filing Separately
c. Single
d. Head of Household (Unmarried)
e. Blind (Additional)
f. Senior (Additional)
g. Estates
h. Trusts
II Dependent Exemption
III Standard Deductions
a. Married Filing Jointly and Surviving Spouse
b. Head of Household (Unmarried)
c. Single and Married Filing Separately

2006

k

2007

k

2008

k

Taxable Year
k
k
2009
2010

2011

k

2012

k

2013

k

I

$182
91
91
91
91
91
10
1
285

$188
94
94
94
94
94
10
1
294

$198
99
99
99
99
99
10
1
309

$196
98
98
98
98
98
10
1
98

$198
99
99
99
99
99
10
1
99

$204
102
102
102
102
102
10
1
315

$208
104
104
104
104
104
10
1
321

$212
106
106
106
106
106
10
1
326

$6,820
$6,820
$3,410

$7,032
$7,032
$3,516

$7,384
$7,384
$3,692

$7,274
$7,274
$3,637

$7,340
$7,340
$3,670

$7,538
$7,538
$3,769

$7,682
$7,682
$3,841

$7,812
$7,812
$3,906

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Type
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Taxable Year
2014k

I

Personal Exemptions
a. Married Filing Jointly and Surviving Spouse
$216
b. Married Filing Separately
108
c. Single
108
d. Head of Household (Unmarried)
108
e. Blind (Additional)
108
f. Senior (Additional)
108
g. Estates
10
h. Trusts
1
II Dependent Exemption
333 o.
,N
ham
III Standard Deductions
. Bon
ley v
l
a. Married Filing Jointly and Surviving Spouse
$7,984
Mari
b. Head of Household cited in
(Unmarried)
$7,984
c. Single and Married Filing Separately
$3,992

13-1

73

ed
rchiv
58 a

ec
on D

16

9, 20

er 1
emb

Case: 13-17358, 12/21/2016, ID: TABLE A-3
10241151, DktEntry: 63-2, Page 12 of 201
Corporation Tax
TAX RATES BY CORPORATION TYPE
Taxable Years 1929 - 2014

Taxable Year (Calendar Year Basis)

Type
1929-32
General Corporations
a. Tax Rate
b. Minimum Franchise Tax*
c. Alternative Minimum Tax**
d. Preference Tax
II. S Corporations
a. Tax Rate
b. Financial S Corp. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax
e. Excess Net Passive Income Tax
f. Built-in Gains Tax
III. Banks
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax Rate*
e. Alternative Minimum Tax **
f. Preference Tax
IV. Other Financial Corporations
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax*
e. Alternative Minimum Tax**
f. Preference Tax
V. Corporations Subject to Income Tax
a. Tax Rate*
b. Alternative Minimum Tax**
c. Preference Tax

1933-34

2.0%
$25

2.0%
$25

a

1935-42

b

1943-49

1950-58

1959-66

c

d

1967-70

1971

d

1972

e

I.

Footnotes follow this section.

3.4%
4.0%
7.4%
$25

4.0%
4.0%
8.0%

7.0%
$100

5.5%
4.0%
9.5%

5.5%
4.0%
9.5%
$100

7.0%
4.0%
11.0%
$100

201
r 19,

6

be5.5%

7.0%

iv
arch
7358
1
. 13Taxable Year (Calendar Year Basis)
, No
1975

1976

1977

1978

1979

2.5%

7.0%
4.0%
11.0%

7.6%
4.0%
11.6%

2.5%

7.0%
4.0%
11.0%
$100

7.6%
4.0%
11.6%
$200

2.5%

2.5%

7.0%

7.6%

2.5%

7.0%
4.0%
11.0%

4.0%
4.0%
8.0%
$25

cem
n De
ed o

M

in
General Corporations
cited
a. Tax Rate
b. Minimum Franchise Tax*
c. Alternative Minimum Tax**
d. Preference Tax
II. S Corporations
a. Tax Rate
b. Financial S Corp. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax
e. Excess Net Passive Income Tax
f. Built-in Gains Tax
III. Banks
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
1
c. Composite Rate
d. Minimum Franchise Tax Rate*
e. Alternative Minimum Tax **
f. Preference Tax
IV. Other Financial Corporations
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax*
e. Alternative Minimum Tax**
f. Preference Tax
V. Corporations Subject to Income Tax
a. Tax Rate*
b. Alternative Minimum Tax**
c. Preference Tax

4.0%
4.0%
8.0%
$25

3.4%
4.0%
7.4%

5.5%
$100

4.0%

2.0%
$25

2.0%
4.0%
6.0%
$25

ham
. f on 1974
1973B
ley v
aril

Type
I.

2.0%

4.0%
4.0%
8.0%

4.0%
$25

7.6%
$200

2.5%

2.0%

2.0%
4.0%
6.0%

3.4%
$25

7.0%
$100
2.5%

2.0%

4.0%
$25

2.5%

1980-81f,h 1982-83

8.3%
$200

9.0%
$200

9.0%
$200

9.0%
$200

9.0%
$200

9.0%
$200

9.0%
$200

9.6%
$200

9.6%
$200

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

8.3%
4.0%
12.3%

9.0%
3.707%
12.707%

9.0%
3.978%
12.978%

9.0%
3.772%
12.772%

9.0%
3.425%
12.425%

9.0%
2.730%
11.730%

9.0%
1.633%
10.633%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

8.3%
4.0%
12.3%
$200

9.0%
3.7%
12.7%
$200

9.0%
4.0%
13.0%
$200

9.0%
3.8%
12.8%
$200

9.0%
3.4%
12.4%
$200

9.0%
2.7%
11.7%
$200

9.0%
1.6%
10.6%
$200

9.6%
2.0%
11.6%
$200

9.6%
1.3%
10.9%
$200

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

8.3%

9.0%

9.0%

9.0%

9.0%

9.0%

9.0%

9.6%

9.6%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

9.6%
9.6%
2.000%
1.307%
######### 10.907%
$200
$200

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 13 of 201
TABLE A-3 (continued)
Corporation Tax
TAX RATES BY CORPORATION TYPE
Taxable Years 1929 - 2014

Taxable Year (Calendar Year Basis)

Type
1984
General Corporations
a. Tax Rate
b. Minimum Franchise Tax*
c. Alternative Minimum Tax**
d. Preference Tax
II. S Corporations
a. Tax Rate
b. Financial S Corp. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax
e. Excess Net Passive Income Tax
f. Built-in Gains Tax
III. Banks
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax Rate*
e. Alternative Minimum Tax **
f. Preference Tax
IV. Other Financial Corporations
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax*
e. Alternative Minimum Tax**
f. Preference Tax
V. Corporations Subject to Income Tax
a. Tax Rate*
b. Alternative Minimum Tax**
c. Preference Tax

1985

1986

1987g

1988g

1989g

1990-91g

1992

1993

9.3%
$300
7.0%

9.3%
$600
7.0%

9.3%
$800
7.0%

9.3%
$800
7.0%

9.3%
$800
7.0%

2.5%
1.344%
3.844%
$300
9.3%
9.3%

I.

2.5%
1.368%
3.868%
$300
9.3%
9.3%

2.5%
1.441%
3.941%
$600
9.3%
9.3%

2.5%
1.441%
3.941%
$800
9.3%
9.3%

2.5%
1.707%
4.207%
$800
9.3%
9.3%

2.5%
1.807%
4.307%
$800
9.3%
9.3%

9.3%
1.368%
10.668%
$300
7.0%

9.3%
1.441%
10.741%
$600
7.0%

9.3%
1.441%
10.741%
$800
7.0%

9.3%
1.707%
11.007%
$800
7.0%

9.3%
1.807%
11.107%
$800
7.0%

9.3%
1.368%
10.668%
$300
7.0%

9.3%
1.441%
10.741%
$600
7.0%

9.3%
1.441%
10.741%
$800
7.0%

9.3%
1.707%
11.007%
$800
7.0%

9.3%
1.807%
11.107%
$800
7.0%

9.3%
7.0%

9.3%
7.0%

9.6%
$200

9.6%
$200

9.6%
$200

9.3%
$300

2.5%

2.5%

2.5%

2.5%

9.6%
1.330%
10.930%
$200

9.6%
1.220%
10.820%
$200

9.6%
1.458%
11.058%
$200

9.3%
1.344%
10.644%
$300

2.5%

2.5%

2.5%

2.5%

9.6%
1.330%
10.930%
$200

9.6%
1.220%
10.820%
$200

9.6%
1.458%
11.058%
$200

9.3%
1.344%
10.644%
$300
2.5%

9.6%
2.5%

9.6%

Type

2.5%

9.6%
2.5%

9.3%

6 9.3%

9.3%
9.3% 01
19, 2
7.0%mber 7.0%
e

c
2.5% on De
ived
arch

58
-173
Taxable Year (Calendar Year Basis)
o. 13
,hN
i
i
i

7.0%

1994

I.

General Corporations
in
a. Tax Rate
cited
b. Minimum Franchise Tax*
c. Alternative Minimum Tax**
d. Preference Tax
II. S Corporations
a. Tax Rate
b. Financial S Corp. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax
e. Excess Net Passive Income Tax
f. Built-in Gains Tax
III. Banks
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax Rate*
e. Alternative Minimum Tax **
f. Preference Tax
IV. Other Financial Corporations
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax*
e. Alternative Minimum Tax**
f. Preference Tax
V. Corporations Subject to Income Tax
a. Tax Rate*
b. Alternative Minimum Tax**
c. Preference Tax
Footnotes follow this section.

ham
1995-96
. Bon

1997-99

9.3%
$800
7.0%

9.3%
$800
7.0%

8.8%
$800
6.7%

8.8%
$800
6.7%

8.8%
$800
6.7%

8.8%
$800
6.7%

8.8%
$800
6.7%

8.8%
$800
6.7%

8.8%
$800
6.7%

1.5%
2.2%
3.7%
$800
9.3%
9.3%

1.5%
2.0%
3.5%
$800
9.3%
9.3%

1.5%
2.0%
3.5%
$800
8.84%
8.84%

1.5%
2.0%
3.5%
$800
8.84%
8.84%

1.5%
2.0%
3.5%
$800
8.84%
8.84%

1.5%
2.0%
3.5%
$800
8.84%
8.84%

1.5%
2.0%
3.5%
$800
8.84%
8.84%

1.5%
2.0%
3.5%
$800
8.84%
8.84%

1.5%
2.0%
3.5%
$800
8.84%
8.84%

9.3%
2.170%
11.470%
$800
7.0%

9.3%
2%
11.3%
$800
7.0%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

9.3%
2.17%
11.47%
$800
7.0%

9.3%
2%
11.3%
$800
7.0%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

9.3%
7.0%

9.3%
7.0%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

yv
arille

M

2000

2001

2002

i

2003

i

i

2004

i

2005

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 14 of 201
TABLE A-3 (continued)
Corporation Tax
TAX RATES BY CORPORATION TYPE
Taxable Years 1929 - 2014

Taxable Year (Calendar Year Basis)

Type

i

2007

i

2008

i

2009

i

2010

i

2011

i

2012

i

2013

i

2014

8.84%
$800
6.65%

8.84%
$800
6.65%

8.84%
$800
6.65%

8.84%
$800
6.65%

8.84%
$800
6.65%

8.84%
$800
6.65%

8.84%
$800
6.65%

8.84%
$800
6.65%

8.84%
$800
6.65%

1.5%
2%
3.5%
$800
8.84%
8.84%

1.5%
2%
3.5%
$800
8.84%
8.84%

1.5%
2%
3.5%
$800
8.84%
8.84%

1.5%
2%
3.5%
$800
8.84%
8.84%

1.5%
2%
3.5%
$800
8.84%
8.84%

1.5%
2%
3.5%
$800
8.84%
8.84%

1.5%
2%
3.5%
$800
8.84%
8.84%

1.5%
2%
3.5%
$800
8.84%
8.84%

1.5%
2%
3.5%
$800
8.84%
8.84%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
2%
10.84%
$800
8.65%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

8.84%
6.65%

2006

I.

General Corporations
a. Tax Rate
b. Minimum Franchise Tax*
c. Alternative Minimum Tax**
d. Preference Tax
II. S Corporations
a. Tax Rate
b. Financial S Corp. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax
e. Excess Net Passive Income Tax
f. Built-in Gains Tax
III. Banks
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax Rate*
e. Alternative Minimum Tax **
f. Preference Tax
IV. Other Financial Corporations
a. General Franchise Tax Rate
b. Add-on, In-lieu Rate
c. Composite Rate
d. Minimum Franchise Tax*
e. Alternative Minimum Tax**
f. Preference Tax
V. Corporations Subject to Income Tax
a. Tax Rate*
b. Alternative Minimum Tax**
c. Preference Tax
Footnotes follow this section.

cited

ham
. Bon

in M

yv
arille

ed o

iv
arch
7358
1
. 13, No

6
, 201
8.84%

8.84%
8.84%
r 19
mbe
6.65% e 6.65%
Dec

n

6.65%

i

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 15 of 201
APPENDIX A 9
TABLES 1A, 1B, 1C 9
Personal Income Tax 9

* Adjusted gross income less deductions.
a(1).

a(2).

SYNOPSIS OF TAX RATES 11
FOOTNOTES 11

For filing status types Married Filing Jointly (MFJ), Single & Married Filing Separately (S&MFS), and Head of Household
(HOH), the graduated tax rates were condensed from 15 to 6 brackets. The tax reduction effects were: no change for taxable
incomes to $5,000; 1% tax decrease for taxable incomes from $5,001 to $40,000; 2% decrease for taxable incomes from
$40,001 to $50,000; 3% decrease for taxable incomes from $50,001 to $60,000; 4% tax decrease for taxable incomes from
$60,001 to $70,000; 5% tax decrease for taxable incomes from $70,001 to $80,000; 6% decrease for incomes from $80,001 to
$100,000; 7% tax decrease for taxable incomes from $100,001 to $150,000; 8% tax decrease for taxable incomes from
$150,001 to $250,000; and 9% tax decrease for taxable incomes over $250,001.
In 1943, the 1% tax reduction for incomes between $5,000 and $30,000 was reversed.

b.

Prior to 1952, the tax rate brackets and tax rates were identical for Single & Married Filing Separately (S&MFS) filers,
Married Filing Jointly (MFJ) filers, and Head of Household (HOH) filers. The equivalent rates and brackets portrayed an
assumption that multi-party family household costs were identical to single party households and thus should be taxed at
equivalent rates. In 1952, the tax rate brackets were adjusted to accommodate the income needs of MFJ households by
bracketing the taxable income ranges at two times the S&MFS and HOH income ranges.

c.

The tax rate schedules of the three filing status types were increased by adding a seventh tax rate bracket. For MFJ filers, tax
rates increased by 1% for taxable incomes from $5,001 to $15,000 and incomes over $50,001; by 2% for taxable incomes from
$15,001 to $25,000 and from $40,001 to $50,000; and by 3% for incomes between $25,001 and $40,000. For S&MFS and
HOH filers, the 1% tax increase applied to incomes of $2,501 - $7,500 and $25,001 and over; 2% for incomes from $7,501 to
$12,500 and from $20,001 to $25,000; and 3% increase for incomes between $12,501 and $20,000.

d(1).

Prior to 1967, taxable income was determined by calculating adjusted gross income (AGI),9, 201
less deductions, less personal
r1
exemptions, less dependent exemptions. The MFJ, S&MFS, and HOH filing status mbe each had seven tax rate brackets.
ce tables
e
For 1967, taxable income was redefined as AGI, less deductions. Net ed on D was redefined as gross tax, less personal
tax liability
rchiv were added to the seven-bracket tax tables for the three
exemptions, less dependent exemptions. Three additional tax8 a
brackets
735
filing statuses. For MFJ returns, the median tax liability1effect was a $454 (45%) tax increase.
. 13-

d(2).

6

o

m, N

nha
v. Bo

A special 10% reduction in taxey
ll liabilities with a maximum of $100 for S&MFS and $200 for MFJ, was effective for the 1969
Mari
taxable year.
d in

cite

d(3). A forgiveness tax credit of 20% was provided with respect to 1971 taxes, along with the enactment of the withholding and
declaration of estimated tax program, effective 1972.
e.

The maximum tax rate was increased from 10% to 11%. A special income tax credit ranging from 20% to 100% of the tax
liability was effective for the 1973 taxable year.

f.

The tax brackets were eased for heads of household effective with the 1974 taxable year.

g.

Beginning in taxable income year 1978, tax rates are adjusted to compensate for inflationary factors determined by the June to
June change in the California Consumer Price Index (less 3% for 1978 and 1979 and full indexing for 1980 and subsequent
years (Stats. 1978, Ch. 569)). Tax rates were indexed at 5.22% for 1978, 6.88% for 1979, 17.33% for 1980, 8.26% for 1981,
9.32% for 1982, -1.2% for 1983, 4.6% for 1984 and 1985, and 3.5% for 1986. Indexing was suspended for 1987 by AB 53.
For 1988, indexing was reestablished at 4.6%. Indexing was 5.3% for 1989, 4.8% for 1990, 4.3% for 1991, 3.6% for 1992,
2.5% for 1993, 1.2% for 1994, 2.3% for 1995, 1.6% for 1996, 2.2% for 1997, 2.3% for 1998, 2.6% for 1999, 3.7% for 2000,
5.3% for 2001, 1.5% for 2002, 2.2% for 2003, 3.1% for 2004, 2.8% for 2005, 4.8% for 2006, 3.1% for 2007, 5.0% for 2008,
-1.5% for 2009, 0.9% for 2010, 2.7% for 2011, 1.9% for 2012, 1.7% for 2013, and 2.2% for taxable year 2014.

h.

The maximum tax rate was lowered from 11% to 9.3% for the 1987 taxable year. The number of tax brackets was reduced
from 11 to 6. The preference tax was replaced with a 7% alternative minimum tax.

i.

For taxable years 1991 through 1995, 10% and 11% tax rates were added, increasing the maximum rate from 9.3% for all
filing status types.

j.

Beginning in taxable year 1996, the regular top marginal tax rate was reduced from 11% to 9.3% and alternative minimum tax
rate was reduced from 8.5% to 7%.

k.

For taxable years 2009 and 2010, 0.25% was added to each income tax bracket.

l.

For taxable year 2012, four high-income tax brackets were created for taxpayers with taxable incomes exceeding $250,000,
$300,000, $500,000 and $1,000,000. This increased tax will be in effect through taxable year 2018, indexing by CCPI.

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 16 of 201
APPENDIX A 9
TABLE 2 9
Personal Income Tax 9

PERSONAL AND DEPENDENT EXEMPTIONS, AND STANDARD DEDUCTIONS 11

FOOTNOTES 11
Total Sheet: 10 Font/Times

a.

Temporary wartime provisions, enacted in 1943, increased personal exemptions of individuals filing as Married Filing Jointly
(MFJ), Surviving Spouse1 (SS), Single, and Head of Household (HOH) by $1,000, and by $500 for individuals filing as Married
Filing Separately (MFS) and Estate filers.

b.

Additional temporary wartime provisions, enacted in 1945, increased personal exemptions by another $1,000 for MFJ, SS,
Single, and HOH, and another $500 for MFS. A standard deduction in lieu of itemized non-business deductions was introduced at
that time. The standard deduction was 6% of adjusted gross income less dependent exemptions when the taxpayer used the tax
from the “optional tax table” or $300 when the taxpayer was ineligible to use the optional tax table and chose not to itemize
deductions.

c.

The temporary personal exemption increase enacted in 1945 lapsed to 1943 levels for MFJ, SS, Single, and HOH filers. The
temporary Estate exemption increase enacted in 1943 lapsed to 1942 levels.

d.

The filing of MFJ and SS returns was made more attractive in this period. For MFJ and SS filers with an income of $10,000 or
more, the standard deduction was raised from $300 to $600.

e.

Personal exemptions were reduced by $500 for MFJ, SS, Single, and HOH filers, and was reduced by $250 for MFS filers. The
standard deduction was increased from 6% to 10% of adjusted gross income less dependent and blind exemptions when the
taxpayer used the tax from the “optional tax table” rather than the Tax Rate Schedule. For persons ineligible to use the “optional
tax table”, the standard deduction was increased from $600 to $1,000 for MFJ and SS filers and from $300 to $500 for all others.

f(1). Beginning in 1964, a flat standard deduction (regardless of the amount of adjusted gross income), replaced the variable
deduction. Between 1964 and 1967 the flat standard deduction was $1,000 for MFJ, SS, and 19, 2016 $500 for all others.
HOH, and

ber
cem
Derequired to prorate their personal exemption,
f(2). Beginning in 1966, taxpayers who were nonresidents for any part of the yearon
d were
hive
their dependent exemption, and their standard deduction.
8 arc
1735
. 13N credits for personal and dependent exemptions.
,taxo
g. Beginning in 1967, deductions were replacedam
h by
. Bon
ley v
aril
h. The flat standard deduction was increased from $1,000 to $2,000 for MFJ, SS, and HOH and from $500 to $1,000 for Single and
in M
cited for HOH includes the first qualifying dependent; the exemption for each dependent thereafter was $8.
MFS. The $50 exemption
i.

For 1978 only, personal exemption credits increased from $50 to $200 for MFJ, SS, and HOH, and from $25 to $100 for Single
and MFS filers.

j.

Beginning in taxable income year 1978, tax rates are adjusted to compensate for inflationary factors determined by the June to
June change in the California Consumer Price Index (less 3% for 1978 and 1979 and full indexing for 1980 and subsequent
years). Tax rates were indexed at 5.22% for 1978, 6.88% for 1979, 17.33% for 1980, 8.26% for 1981, 9.32% for 1982, -1.2% for
1983, 4.6% for 1984 and 1985, and 3.5% for 1986. Indexing was suspended for 1987. For 1988, indexing was reestablished at
4.6%. Indexing was 5.3% for 1989, 4.8% for 1990, 4.3% for 1991, 3.6% for 1992, 2.5% for 1993, 1.2% for 1994, 2.3% for 1995,
1.6% for 1996, 2.2% for 1997, 2.3% for 1998, 2.6% for 1999, 3.7% for 2000, 5.3% for 2001, 1.5% for 2002, 2.2% for 2003,
3.1% for 2004, 2.8% for 2005, 4.8% for 2006, 3.1% for 2007, 5.0% for 2008, -1.5% for 2009, 0.9% for 2010, 2.7% for 2011,
1.9% for 2012, 1.7% for 2013, and 2.2% for taxable year 2014.

k.

Legislation passed in 1987 increased personal exemption credits and reestablished reset standard deductions (Stats. 1987, Ch.
1138). A limitation on itemized deductions and a phase out of personal exemptions for persons with high income was added.

___________________________
1

Also referred to as ‘Qualifying Widow(er) With Dependent Child’

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 17 of 201
APPENDIX A 9
TABLE 3 9
Corporation Tax 9

SYNOPSIS OF TAX RATES
FOOTNOTES 11
a.

In 1936, the bank and corporation franchise tax was extended to public utilities, which were previously taxed on gross receipts.

b.

Temporary provisions were enacted during World War II to reduce the franchise tax rate by 15%. This temporary reduction
applied to taxable years ending in 1943 through taxable years ending in 1948.

c.

The tax rate increase was effective for income earned on or after January 1, 1959. The minimum franchise tax increased to
$100, and was subsequently reduced to $25 for credit unions with $20,000 or less gross income, and for gold mining
companies inactive since 1950.

d.

The tax rate increase was effective for income earned on or after January 1, 1967.

e.

The tax rate increase was effective for taxable years ending after December 31, 1971. The minimum tax increased from $100
to $200 (Stats. 1971, [First Extraordinary Session] Ch.1).

f.

The general tax rate for corporations was increased from 7.6% on July 1, 1973, to reach the full 9% on a monthly prorated
basis with taxable years ending June 30, 1974 and thereafter. For 1973 calendar year corporations, the general tax rate was
8.3% and the bank and financial tax rate was 12.3% (Stats. 1972, Ch. 1406). The general tax rate was increased from 9% to
9.6% on January 1, 1980, to reach the full 9.6% on a monthly prorated basis with taxable years ending December 31, 1980 and
thereafter (Stats. 1979, Ch. 1150).

g.

h.

The tax rate was decreased from 9.6% to 9.3% operative for taxable years beginning on or after 016
January 1, 1987. The
9, 2
minimum franchise tax was increased from $200 to $300 for taxable years beginning ber 1
after December 31, 1986, to $600 for
cem
taxable years beginning after December 31, 1988, and $800 for taxable years De
on beginning after December 31, 1989 (Stats. 1987,
ived unions were no longer required to pay minimum
Ch. 1139). For taxable years beginning on or after January 1, 1990, credit
arch
358
franchise tax (Stats. 1989, Ch. 1222).
3-17
1

o.
m, N
onha taxable years ending in 1980 and 1981 (Stats. 1979, Ch. 1150), and for taxable
The in-lieu rate was statutorilyey vatB for
set . 2%
ill
years 1995 and 1996 (Stats. r1993, Ch. 31).
n Ma
i
cited

i.

For taxable years beginning on January 1, 1997, the regular top marginal tax rate was reduced from 9.3% to 8.84% (Stats.
1996, Ch. 170).

*

The minimum franchise tax does not apply to corporations subject to the income tax rather than the franchise tax. Banks were
exempted from the minimum franchise tax until 1980.

**

The preference tax was replaced with an alternative minimum tax effective for taxable years beginning on or after January 1,
1988 (Stats. 1987, Ch. 1139).

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 18 of 201

Personal Income Tax
173

ed
rchiv
58 a

cited

y v.

i

rille
n Ma

Bonh

13No.
am,

ec
on D

16

9, 20

er 1
emb

TABLE B-1
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 19 of 201
Personal Income Tax Statistics for Resident Tax Returns
5, 6
COMPARISON BY TAX YEARS
1950 Through 2013
Number of
Year
Returns
2013
15,495,383
2012
15,199,738
2011
15,042,359
2010
14,814,427
2009
14,638,204
2008
14,806,335
2007
15,016,273
2006
14,382,675
2005
14,087,896
2004
13,832,810
2003
13,624,349
2002
13,575,583
2001
13,602,180
2000
13,440,952
1999
13,126,133
1998
12,796,604
1997
12,473,473
1996
12,172,201
1995
12,084,643
2
1994
11,926,987
1994
11,926,987
1993
11,929,840
1992
12,784,378
1991
12,889,953
1990
12,862,587
1
1989
12,580,509
1989
13,574,087
1988
13,184,346
1987
12,649,850
1986
12,241,172
1985
11,857,200
1984
11,630,329
1983
10,950,080
1982
10,721,424
ley
1981
10,661,919aril
M
ed in
t
1980
ci10,335,674
1979
10,190,263
1978
9,448,710
1977
8,989,797
1976
8,620,249
1975
8,124,290
1974
7,929,997
1973
7,490,292
1972
6,972,468
1971
5,690,817
1970
5,554,362
1969
5,586,849
1968
5,334,038
1967
5,449,456
1966
5,445,732
1965
5,167,529
1964
4,981,588
1963
4,851,770
1962
4,558,688
1961
4,454,831
1960
4,239,099
1959
4,008,723
1958
3,489,680
1957
3,384,328
1956
3,218,105
1955
2,920,321
1954
2,626,855
1953
2,410,122
1952
2,252,317
1951
1,984,716
1950
1,584,514
Footnotes follow this section.

3

v.

Adjusted Gross
Income
$1,091,249,667,973
1,104,361,575,349
982,057,819,433
939,296,673,185
880,843,805,777
973,498,004,598
1,061,495,141,821
990,695,483,870
932,142,017,454
841,229,496,448
762,491,998,043
731,160,385,060
754,140,237,948
829,547,000,813
721,662,168,289
627,433,733,461
570,690,809,850
512,431,675,779
467,992,413,421
439,333,822,548
446,279,486,168
441,688,924,003
444,812,210,915
437,779,859,470
438,977,362,773
418,396,134,507
475,432,559,285
425,656,202,922
382,328,605,129
340,363,750,192
306,005,694,459
58
-1 3
290,103,630,3957
o. 13
N
244,257,461,796
am,
Bonh 224,864,257,752
209,941,951,085
189,296,754,718
169,787,241,739
149,103,645,736
132,780,575,587
115,605,335,767
101,597,846,338
93,727,065,161
85,533,831,592
78,371,547,573
67,784,603,132
63,189,993,017
60,874,377,105
56,636,453,088
52,827,614,314
48,692,542,311
45,234,005,608
42,133,397,507
38,835,003,005
35,878,383,083
33,581,594,325
31,234,014,596
29,612,426,090
25,501,828,925
24,069,835,748
22,482,156,836
19,757,447,745
17,113,383,847
15,556,088,624
13,927,890,159
11,577,191,801
$9,238,315,755

4

Taxable
Income
$949,346,070,454
964,560,078,682
838,346,832,140
794,757,979,164
729,657,684,437
799,489,547,913
872,868,797,597
812,008,371,584
767,877,143,990
695,075,343,629
619,166,479,054
601,712,996,545
621,512,411,958
706,585,807,568
609,167,211,004
522,562,769,753
473,083,813,746
421,252,482,068
381,782,143,895
356,109,978,823
362,084,708,804
353,006,086,588
352,610,596,182
343,689,284,242
350,808,722,012
336,663,742,693
384,573,674,627
356,204,568,884
r
mbe
316,237,048,512
Dece
on
266,290,027,097
ived240,023,247,931
arch
229,858,626,759
188,843,750,990
175,605,696,681
165,129,794,432
150,455,415,513
136,691,943,954
119,658,732,974
105,756,244,982
91,731,546,822
80,476,279,933
73,916,530,370
66,863,680,268
60,904,374,504
52,618,642,609
49,434,450,840
47,983,889,281
44,663,418,826
43,252,693,095
23,442,014,593
21,088,900,269
19,411,711,965
17,382,195,763
15,833,652,013
14,624,976,601
13,337,515,726
12,723,307,940
10,131,417,970
9,433,007,532
8,788,488,254
7,561,804,730
6,406,123,525
5,784,655,412
b
b
b

016

19, 2

Total Tax
Liability
$55,621,958,635
59,915,106,969
43,921,360,051
44,472,447,178
38,869,601,138
41,676,210,221
49,692,924,419
45,715,905,666
43,130,653,677
36,093,340,053
30,374,222,263
28,568,058,688
31,284,117,906
40,369,830,771
33,106,157,944
26,203,573,219
23,877,801,254
20,322,784,586
18,155,801,145
16,217,010,478
16,634,661,710
15,933,690,353
15,981,702,937
15,284,423,241
15,626,821,638
15,092,856,811
16,053,885,259
15,048,753,047
12,872,148,386
12,586,418,855
10,636,087,730
9,817,265,664
8,424,611,422
7,240,834,538
6,774,149,612
6,205,907,550
5,973,284,386
4,174,010,707
4,224,600,738
3,359,556,988
2,758,812,903
2,360,763,630
1,536,631,957
1,691,312,440
1,132,505,465
1,212,386,611
1,088,914,303
1,061,700,536
947,644,969
478,756,378
432,886,449
391,744,625
338,006,936
304,396,656
290,676,930
256,450,535
250,566,812
148,549,825
139,642,872
135,477,815
120,093,851
99,653,179
89,049,281
85,108,713
81,051,828
$73,222,657

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 20 of 201
TABLE B-2
Personal Income Tax Statistics for Resident Tax Returns
ADJUSTED GROSS INCOME:
A FOUR-YEAR COMPARISON
Tax Years 2010 Through 2013
NUMBER OF RETURNS
2011 Tax Year
2012 Tax Year

2010 Tax Year
Adjusted Gross
Income Class
Under
5,000 to
10,000 to
15,000 to
20,000 to
25,000 to
30,000 to
40,000 to
50,000 to
100,000 and over

5,000
9,999
14,999
19,999
24,999
29,999
39,999
49,999
99,999

Total

Number
1,221,731
1,153,272
1,275,013
1,248,312
1,068,572
913,655
1,480,970
1,143,984
3,066,034
2,242,883
14,814,426

% of
Total
8.2
7.8
8.6
8.4
7.2
6.2
10.0
7.7
20.7
15.1
100.0

Under
5,000 to
10,000 to
15,000 to
20,000 to
25,000 to
30,000 to
40,000 to
50,000 to
100,000 and over
Total

Amount
(Thousands)

5,000
-$32,114,616
9,999
8,733,092
14,999
15,935,510
19,999
21,773,479
24,999
23,953,479 .
v
rilley
29,999
25,089,289
n Ma
i
39,999 ited
51,610,969
c
49,999
51,167,809
99,999
217,050,032
556,097,631
$939,296,673

% of
Total
-3.4
0.9
1.7
2.3 ,
am
2.6
Bonh
2.7
5.5
5.4
23.1
59.2
100.0

Under
5,000 to
10,000 to
15,000 to
20,000 to
25,000 to
30,000 to
40,000 to
50,000 to
100,000 and over
Total

5,000
9,999
14,999
19,999
24,999
29,999
39,999
49,999
99,999

Amount
(Thousands)

7.7
7.7
8.6
8.3
7.1
6.1
10.1
7.9
20.8
15.8
100.0

1,099,380
1,168,312
1,258,123
1,211,517
1,073,926
947,288
1,529,957
1,143,878
3,188,832
2,578,523
15,199,736

Number

% of
Total

7.2
7.7
8.3
8.0
7.1
6.2
10.1
7.5
21.0
17.0
100.0

1,093,334
1,146,406
1,285,604
1,219,097
1,085,198
969,092
1,562,473
1,188,467
3,265,205
2,680,507
15,495,383

7.1
7.4
8.3
7.9
7.0
6.3
10.1
7.7
21.1
17.3
100.0

Amount
(Thousands)

% of
Total

Amount
(Thousands)

2013 Tax Year

% of
Total

16
9, 20
ber 1
-3.3
-$38,148,020
-3.5
cem
n De
8,937,772
0.8
ed o
iv0.9

-$32,736,839
8,893,860
arch 1.6
16,145,006
358
3-17
1
2.2
No. 21,676,943
23,844,349
2.4
25,002,652
2.5
52,737,457
5.4
53,342,327
5.4
221,156,470
22.5
591,995,594
60.3
$982,057,819
100.0

15,720,900
21,122,112
24,087,892
26,041,019
53,157,769
51,240,753
226,188,842
716,012,535
$1,104,361,575

1.4
1.9
2.2
2.4
4.8
4.6
20.5
64.8
100.0

TOTAL TAX LIABILITY
2011 Tax Year
2012 Tax Year

2010 Tax Year
Adjusted Gross
Income Class

1,160,598
1,159,492
1,291,501
1,243,767
1,062,962
911,530
1,516,999
1,191,296
3,123,472
2,380,742
15,042,359

Number

2013 Tax Year

% of
Total

ADJUSTED GROSS INCOME
2011 Tax Year
2012 Tax Year

2010 Tax Year
Adjusted Gross
Income Class

Number

% of
Total

% of
Total

Amount
(Thousands)

% of
Total

Amount
(Thousands)

Amount
(Thousands)

-$35,462,281
8,711,770
16,102,107
21,294,526
24,355,019
26,552,145
54,340,609
53,236,693
231,602,786
690,516,294
$1,091,249,668

% of
Total
-3.2
0.8
1.5
2.0
2.2
2.4
5.0
4.9
21.2
63.3
100.0

2013 Tax Year

% of
Total

Amount
(Thousands)

% of
Total

$8,720
8,591
18,875
53,407
109,802
172,999
565,360
838,311
6,154,040

0.0
0.0
0.0
0.1
0.2
0.4
1.3
1.9
13.8

$7,876
8,857
11,652
35,697
77,142
130,546
447,136
705,585
5,322,636

0.0
0.0
0.0
0.1
0.2
0.3
1.0
1.6
12.1

$17,845
10,997
15,843
37,876
77,303
134,924
440,170
636,952
5,488,062

0.0
0.0
0.0
0.1
0.1
0.2
0.7
1.1
9.2

$18,808
11,222
12,579
39,012
77,466
139,812
435,438
661,913
5,639,339

0.0
0.0
0.0
0.1
0.1
0.3
0.8
1.2
10.1

36,542,341
$44,472,447

82.2
100.0

37,174,234
$43,921,360

84.6
100.0

53,055,134
$59,915,107

88.6
100.0

48,586,367
$55,621,959

87.4
100.0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 21 of 201
TABLE B-3
Personal Income Tax Statistics for Resident Tax Returns
ADJUSTED GROSS INCOME WITH ACCUMULATED PERCENTAGES
Tax Year 2013
Returns
Adjusted Gross Income Class
Negative
Zero
1 to
999
1,000 to
1,999
2,000 to
2,999
3,000 to
3,999
4,000 to
4,999
5,000 to
5,999
6,000 to
6,999
7,000 to
7,999
8,000 to
8,999
9,000 to
9,999
10,000 to
10,999
11,000 to
11,999
12,000 to
12,999
13,000 to
13,999
14,000 to
14,999
15,000 to
15,999
16,000 to
16,999
17,000 to
17,999
18,000 to
18,999
19,000 to
19,999
20,000 to
20,999
21,000 to
21,999
22,000 to
22,999
23,000 to
23,999
24,000 to
24,999
25,000 to
25,999
26,000 to
26,999
27,000 to
27,999
28,000 to
28,999
29,000 to
29,999
30,000 to
30,999
31,000 to
31,999
32,000 to
32,999
33,000 to
33,999
34,000 to
34,999
35,000 to
35,999
36,000 to
36,999
37,000 to
37,999
38,000 to
38,999
39,000 to
39,999
40,000 to
49,999
50,000 to
59,999
60,000 to
69,999
70,000 to
79,999
80,000 to
89,999
90,000 to
99,999
100,000 to
149,999
150,000 to
199,999
200,000 to
299,999
300,000 to
399,999
400,000 to
499,999
500,000 to
999,999
1,000,000 and over
Total

Number
202,173
16,590
182,068
143,547
167,911
191,687
189,358
219,246
215,616
220,375
210,421
280,748
251,046
251,548
249,911
280,564
252,535
248,245
253,169
240,212
241,649
235,822
220,974
225,296
226,990
212,023
199,915
212,566
201,652
203,331
171,841
179,702
175,127
170,153
165,895
166,006
154,588
151,023
152,232
153,648
139,012
134,789
1,188,467
924,910
779,515
625,977
506,377
428,426
1,296,856
575,201
432,933
151,111
70,980
100,633
52,793
15,495,383

%
1.3
0.1
1.2
0.9
1.1
1.2
1.2
1.4
1.4
1.4
1.4
1.8
1.6
1.6
1.6
1.8
1.6
1.6
1.6
1.6
1.6
1.5
1.4
1.5
1.5
1.4
1.3
1.4
1.3
1.3
1.1
1.2
1.1
1.1
1.1
1.1
1.0
1.0
1.0
1.0
0.9
0.9
7.7
6.0
5.0
4.0
3.3
2.8
8.4
3.7
2.8
1.0
0.5
0.6
0.3
100.0

Adjusted Gross Income
Cumulative
%
1.3
1.4
2.6
3.5
4.6
5.8
7.1
8.5
9.9
11.3
12.6
14.5
16.1
17.7
19.3
21.1
22.8
24.4
26.0
27.5
29.1
30.6
32.0
33.5
35.0
36.3
37.6
39.0
40.3
41.6
42.7
43.9
45.0
46.1
47.2
48.2
49.2
50.2
51.2
52.2
53.1
54.0
61.6
67.6
72.6
76.7
79.9
82.7
91.1
94.8
97.6
98.6
99.0
99.7
100.0

Amount
(Thousands)

, No
nham

. Bo

lley v
Mari
in
cited

-$37,694,266
0
68,730
216,851
421,065
669,187
856,151
1,201,608
1,395,776
1,656,022
1,790,005
2,668,360
2,635,182
2,892,965
3,127,202
3,788,239
3,658,520
3,845,071
4,178,643
4,207,008
4,469,578
4,594,226
4,528,970
4,842,736
5,105,773
4,978,739
4,898,801
5,418,386
5,344,456
5,590,385
4,897,005
5,301,913
5,342,015
5,358,533
5,393,223
5,562,761
5,332,472
5,360,876
5,555,895
5,758,805
5,350,641
5,325,389
53,236,693
50,665,821
50,487,404
46,866,863
42,950,732
40,631,965
157,477,541
98,740,587
103,848,883
51,838,803
31,612,671
67,771,350
179,226,459
$1,091,249,668

%
-3.5
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.5
0.5
0.4
0.5
0.5
0.5
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
4.9
4.6
4.6
4.3
3.9
3.7
14.4
9.0
9.5
4.8
2.9
6.2
16.4
100.0

Taxable Income

Cumulative
%
-3.5
-3.5
-3.4
-3.4
-3.4
-3.3
-3.2
-3.1
-3.0
-2.9
-2.7
-2.5
-2.2
-1.9
-1.7
-1.3
-1.0
-0.6
-0.2
0.1
0.6
1.0
1.4
1.8
2.3
2.8
3.2
3.7
4.2
4.7
5.2
5.6
6.1
6.6
7.1
7.6
8.1
8.6
9.1
9.6
10.1
10.6
15.5
20.1
24.8
29.1
33.0
36.7
51.2
60.2
69.7
74.5
77.4
83.6
100.0

e
rchiv

. 13-

8a
1735

Amount
(Thousands)

$0
0
0
9,304
13,508
21,713
107,423
285,275
437,165
620,209
738,824
1,214,560
1,259,342
1,548,051
1,737,464
2,150,174
2,132,912
2,342,715
2,652,746
2,727,153
2,917,147
3,026,429
3,032,310
3,299,154
3,554,594
3,486,327
3,460,997
3,922,550
3,883,467
4,066,708
3,571,585
3,933,433
3,949,008
4,020,728
4,017,921
4,205,119
4,046,004
4,084,760
4,262,667
4,484,175
4,138,381
4,155,291
41,974,306
40,745,449
40,966,785
38,263,548
35,497,237
33,755,982
132,369,837
84,535,283
90,989,756
46,388,361
28,933,762
63,661,573
167,746,898
$949,346,070

De
d on

%
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.5
0.4
0.4
4.4
4.3
4.3
4.0
3.7
3.6
13.9
8.9
9.6
4.9
3.0
6.7
17.7
100.0

cem

Total Tax Liability
Cumulative
%
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.2
0.4
0.5
0.7
0.8
1.1
1.3
1.5
1.8
2.1
2.4
2.7
3.1
3.4
3.8
4.1
4.5
4.9
5.3
5.8
6.1
6.5
7.0
7.4
7.8
8.3
8.7
9.1
9.6
10.0
10.5
10.9
15.3
19.6
23.9
28.0
31.7
35.3
49.2
58.1
67.7
72.6
75.6
82.3
100.0

9, 2
ber 1

016

Amount
(Thousands)

$16,260
0
73
105
524
509
1,338
2,610
1,690
2,750
1,870
2,302
2,750
2,486
2,292
2,250
2,801
5,390
5,966
6,631
10,081
10,945
10,870
11,885
15,640
18,114
20,957
26,231
25,773
29,342
26,674
31,792
33,073
32,926
34,520
35,126
40,055
41,294
50,455
57,356
53,749
56,884
661,913
869,368
1,061,190
1,174,332
1,238,023
1,296,426
6,207,337
5,008,725
6,240,174
3,541,194
2,340,079
5,586,084
19,662,774
$55,621,959

%
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
1.2
1.6
1.9
2.1
2.2
2.3
11.2
9.0
11.2
6.4
4.2
10.0
35.4
100.0

Cumulative
%
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.3
0.3
0.4
0.4
0.5
0.5
0.6
0.7
0.7
0.8
0.9
0.9
1.0
1.1
1.2
1.3
2.5
4.1
6.0
8.1
10.3
12.6
23.8
32.8
44.0
50.4
54.6
64.6
100.0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 22 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Federal AGI

Number of Returns
Adjusted Gross Income
Class
Negative

California
Adjustments

California
Deductions

California AGI

Taxable Income

Total Tax
Liability

Amount
All

Amount

Amount

Amount

Amount

Amount

(Thousands)

Taxable

(Thousands)

(Thousands)

(Thousands)

(Thousands)

(Thousands)

202,173

3,664

-$28,345,227

-$9,349,038

-$37,694,266

$3,603,753

$0

16,590

Zero

0

111,173

-111,172

0

78,745

0

$16,260
0

0

73

1 to

999

182,068

5,532

766,560

-697,830

68,730

899,953

1,000 to

1,999

143,547

10,711

311,427

-94,576

216,851

557,031

9,304

105

2,000 to

2,999

167,911

11,126

491,039

-69,974

421,065

758,620

13,508

524

3,000 to

3,999

191,687

12,265

779,628

-110,440

669,187

931,075

21,713

509

4,000 to

4,999

189,358

48,157

949,425

-93,274

856,151

960,742

107,423

1,338

5,000 to

5,999

219,246

56,734

1,301,708

-100,100

1,201,608

1,152,330

285,275

2,610

6,000 to

6,999

215,616

43,832

1,559,363

-163,587

1,395,776

1,131,057

437,165

1,690

7,000 to

7,999

220,375

38,176

1,807,437

-151,415

1,656,022

1,134,721

620,209

2,750

8,000 to

8,999

210,421

31,770

1,956,309

-166,304

1,790,005

1,133,932

738,824

1,870

9,000 to

9,999

280,748

27,325

2,785,995

-117,636

2,668,360

1,572,237

1,214,560

2,302

10,000 to

10,999

251,046

21,362

2,783,132

-147,950

2,635,182

1,523,921

1,259,342

2,750

11,000 to

11,999

251,548

23,522

3,073,157

-151,811

2,892,965

1,415,804

1,548,051

2,486

12,000 to

12,999

249,911

19,642

3,271,140

-143,938

3,127,202

1,460,926

1,737,464

2,292

13,000 to

13,999

280,564

69,033

3,944,975

-156,737

3,788,239

1,725,821

2,150,174

2,250

14,000 to

14,999

252,535

59,346

3,850,303

-191,783

3,658,520

1,582,071

2,132,912

2,801

15,000 to

15,999

248,245

58,592

3,994,656

-149,585

3,845,071

1,575,301

2,342,715

5,390

16,000 to

16,999

253,169

101,143

4,331,191

-152,548

4,178,643

1,582,603

2,652,746

5,966

17,000 to

17,999

240,212

97,093

4,350,672

-143,665

4,207,008

1,611,706

2,727,153

6,631

18,000 to

18,999

241,649

96,176

4,626,054

-156,476

4,469,578

1,618,124

2,917,147

10,081

19,000 to

19,999

235,822

96,614

4,745,034

-150,808

4,594,226

1,626,999

3,026,429

10,945

20,000 to

20,999

220,974

95,450

4,690,107

-161,138

4,528,970

1,607,159

3,032,310

10,870

21,000 to

21,999

225,296

92,114

5,001,513

-157,536

4,842,736

3,299,154

11,885

22,000 to

22,999

226,990

97,634

5,288,745

-182,972

5,105,773

1,592,784

3,554,594

15,640

23,000 to

23,999

212,023

92,072

5,186,272

1,549,293

3,486,327

18,114

24,000 to

24,999

199,915

88,371

5,074,342

1,494,129

3,460,997

20,957

25,000 to

25,999

212,566

102,268

5,615,753

26,000 to

26,999

201,652

94,694

27,000 to

27,999

203,331

28,000 to

28,999

29,000 to

29,999

171,841n

i
c179,702

30,000 to

30,999

31,000 to

. 13, No

m
ha5,551,975
. Bon

ber

ecem
on D
-207,534
4,978,739
ived
h
-175,542 rc
4,898,801
8a
1735

16

1,586,4230
19, 2

-197,367

5,418,386

1,533,407

3,922,550

26,231

-207,519

5,344,456

1,500,064

3,883,467

25,773

99,576
yv
arille
78,597

5,825,488

-235,103

5,590,385

1,571,689

4,066,708

29,342

5,115,096

-218,091

4,897,005

1,365,894

3,571,585

26,674

88,568

5,529,828

-227,916

5,301,913

1,409,983

3,933,433

31,792

175,127

77,863

5,633,122

-291,107

5,342,015

1,419,520

3,949,008

33,073

31,999

170,153

78,210

5,628,892

-270,359

5,358,533

1,361,880

4,020,728

32,926

32,000 to

32,999

165,895

77,040

5,682,264

-289,041

5,393,223

1,403,687

4,017,921

34,520

33,000 to

33,999

166,006

75,568

5,863,708

-300,947

5,562,761

1,382,206

4,205,119

35,126

34,000 to

34,999

154,588

78,445

5,582,664

-250,192

5,332,472

1,307,727

4,046,004

40,055

35,000 to

35,999

151,023

73,304

5,661,153

-300,277

5,360,876

1,293,901

4,084,760

41,294

36,000 to

36,999

152,232

83,701

5,911,375

-355,480

5,555,895

1,321,483

4,262,667

50,455

37,000 to

37,999

153,648

91,015

6,104,673

-345,868

5,758,805

1,296,552

4,484,175

57,356

38,000 to

38,999

139,012

82,411

5,635,735

-285,093

5,350,641

1,248,712

4,138,381

53,749

39,000 to

39,999

134,789

80,688

5,602,557

-277,168

5,325,389

1,196,472

4,155,291

56,884

40,000 to

49,999

1,188,467

774,294

56,527,285

-3,290,592

53,236,693

11,432,707

41,974,306

661,913

50,000 to

59,999

924,910

742,617

53,833,296

-3,163,680

50,665,821

10,027,698

40,745,449

869,368

60,000 to

69,999

779,515

699,540

53,117,409

-2,630,005

50,487,404

9,589,658

40,966,785

1,061,190

70,000 to

79,999

625,977

593,544

49,105,097

-2,238,231

46,866,863

8,655,431

38,263,548

1,174,332

80,000 to

89,999

506,377

495,822

44,705,087

-1,754,351

42,950,732

7,480,430

35,497,237

1,238,023

90,000 to

99,999

428,426

420,946

42,217,551

-1,585,564

40,631,965

6,928,640

33,755,982

1,296,426

100,000 to

149,999

1,296,856

1,288,065

161,573,325

-4,095,784

157,477,541

25,230,641

132,369,837

6,207,337

150,000 to

199,999

575,201

573,793

100,572,369

-1,831,609

98,740,587

14,232,125

84,535,283

5,008,725

200,000 to

299,999

432,933

431,613

104,816,234

-969,563

103,848,883

12,913,715

90,989,756

6,240,174

300,000 to

399,999

151,111

150,543

51,847,066

-8,263

51,838,803

5,471,813

46,388,361

3,541,194

400,000 to

499,999

70,980

70,644

31,470,588

142,083

31,612,671

2,694,778

28,933,762

2,340,079

500,000 to

999,999

100,633

100,138

67,027,225

744,125

67,771,350

4,147,408

63,661,573

5,586,084

1,000,000 to

1,999,999

33,152

33,093

44,166,100

840,100

45,006,199

2,107,454

42,933,984

4,409,909

2,000,000 to

2,999,999

8,288

8,278

19,539,181

456,431

19,995,612

952,898

19,057,899

2,151,781

3,000,000 to

3,999,999

3,640

3,636

12,193,348

319,561

12,512,909

551,409

11,965,831

1,395,555

4,000,000 to

4,999,999

1,968
5,745

1,968
5,739

8,581,762
91,018,902

183,576
1,927,498

8,765,338
92,946,400

371,904
7,603,635

8,393,769
85,395,415

1,001,131
10,704,400

15,495,383

9,053,676

$1,125,942,239

-$34,661,165

$1,091,249,668

$188,472,779

$949,346,070

$55,621,959

5,000,000 and over
TOTAL

M
ted i

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 23 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Wages and Salaries
Adjusted Gross Income
Class
Negative

Taxable Interest

Amount
Number

Taxable Dividends

Amount

(Thousands)

Number

Taxable Pensions and Annuities

Amount
Number

(Thousands)

(Thousands)

Amount
Number

(Thousands)

57,223

$2,269,987

108,077

$1,021,923

66,515

$659,207

28,596

3,439

Zero

39,962

529

32

177

106

176

$504,659
614

60,345

283,097

46,915

14,767

23,692

14,844

11,336

64,883

1 to

999

1,000 to

1,999

95,750

200,811

25,947

14,551

21,387

22,803

9,749

22,276

2,000 to

2,999

118,256

333,799

27,263

10,060

22,323

25,383

13,528

37,177

3,000 to

3,999

141,333

551,867

26,955

19,635

26,472

37,305

12,528

41,322

4,000 to

4,999

140,531

656,773

24,077

20,259

13,362

40,375

12,994

48,290

5,000 to

5,999

165,672

902,697

28,519

15,502

19,030

29,852

18,935

80,861

6,000 to

6,999

169,999

1,083,649

28,048

24,347

23,728

40,326

19,456

93,736

7,000 to

7,999

174,991

1,322,317

25,073

11,597

14,018

30,631

15,512

70,965

8,000 to

8,999

162,597

1,351,435

26,458

20,893

14,062

24,781

18,818

126,234

9,000 to

9,999

197,871

1,721,665

28,779

17,978

13,437

23,880

25,242

174,877

10,000 to

10,999

188,160

1,908,701

30,053

29,157

21,216

43,891

22,564

159,691

11,000 to

11,999

194,632

2,165,784

38,721

27,040

20,240

61,982

27,211

205,570

12,000 to

12,999

187,716

2,232,997

33,754

22,390

22,639

40,607

25,747

238,380

13,000 to

13,999

204,345

2,586,536

35,201

28,590

18,835

41,720

29,817

292,676

14,000 to

14,999

190,630

2,663,672

35,715

55,022

17,784

32,371

27,896

269,960

15,000 to

15,999

198,550

2,931,880

32,415

33,955

17,770

61,031

23,481

229,531

16,000 to

16,999

203,945

3,228,739

33,245

22,602

16,288

43,387

22,234

240,912

17,000 to

17,999

197,781

3,380,640

32,816

25,800

15,957

40,390

29,639

385,751

18,000 to

18,999

196,860

3,527,674

36,930

30,528

19,941

69,969

28,448

350,351

19,000 to

19,999

187,878

3,552,415

44,292

33,790

25,266

129,918

29,580

358,052

20,000 to

20,999

187,072

3,636,850

42,102

29,023

16,127

38,028

30,378

369,103

21,000 to

21,999

182,626

3,826,013

38,990

32,970

19,499

29,825

465,020

22,000 to

22,999

188,478

4,108,903

41,965

32,935

26,477

380,885

23,000 to

23,999

171,253

3,845,648

37,455

50,419

53,523

27,470

409,006

24,000 to

24,999

168,625

3,944,994

20,085

55,283

24,575

387,179

25,000 to

25,999

181,029

4,503,425

15,574

47,217

27,262

432,680

26,000 to

26,999

172,653

4,414,761

28,283

19,554

65,665

26,346

396,956

27,000 to

27,999

172,564

40,733

41,149

18,335

62,590

30,362

458,088

28,000 to

28,999

34,502

30,718

18,450

100,341

23,183

406,650

29,999

ited
c146,971

3,953,652

29,000 to

141,885n
i

4,158,259

42,110

30,664

14,972

54,554

26,474

512,035

30,000 to

30,999

154,552

4,426,133

36,446

31,612

16,267

62,940

22,045

348,865

31,000 to

31,999

149,211

4,548,699

35,722

22,063

18,356

48,395

21,675

417,073

32,000 to

32,999

145,118

4,546,420

37,336

46,363

16,301

63,014

21,093

401,391

33,000 to

33,999

144,444

4,708,707

34,923

33,239

14,408

39,916

24,067

439,509

34,000 to

34,999

134,302

4,434,737

38,150

62,286

15,431

55,195

22,407

386,389

35,000 to

35,999

128,344

4,399,082

38,236

26,678

14,026

33,755

22,616

490,649

36,000 to

36,999

128,287

4,511,008

38,188

54,010

17,930

73,212

26,961

597,833

37,000 to

37,999

132,483

4,785,998

38,701

22,049

18,634

53,835

26,039

533,368

38,000 to

38,999

118,686

4,321,490

37,937

27,258

13,121

44,938

23,767

478,365

39,000 to

39,999

112,629

4,216,587

36,459

33,612

17,717

71,323

20,820

480,597

40,000 to

49,999

1,025,529

43,523,646

374,236

335,177

173,750

650,930

197,573

4,484,474

50,000 to

59,999

792,215

41,092,903

359,517

297,108

155,332

557,964

179,699

4,895,326

60,000 to

69,999

673,963

40,526,444

354,929

296,846

157,623

607,462

160,909

4,845,387

70,000 to

79,999

545,238

37,686,092

315,122

280,652

142,649

559,137

139,686

4,745,068

80,000 to

89,999

447,423

34,866,410

266,853

234,500

122,248

555,671

108,833

3,875,451

90,000 to

99,999

379,629

32,377,583

247,640

241,973

118,047

554,686

97,660

3,953,348

100,000 to

149,999

1,167,312

126,661,683

859,875

891,942

431,457

2,158,749

286,247

12,691,031

150,000 to

199,999

518,643

76,190,327

426,170

633,293

261,496

1,575,753

133,894

6,783,738

200,000 to

299,999

389,606

77,027,624

349,411

809,428

250,660

2,179,510

87,297

5,084,101

300,000 to

399,999

134,146

35,884,729

130,158

534,978

105,377

1,403,556

25,387

1,526,709

400,000 to

499,999

61,039

20,200,846

63,939

360,078

52,719

927,664

11,563

662,430

500,000 to

999,999

85,212

38,989,973

93,848

988,719

79,092

2,259,793

14,631

824,800

1,000,000 to

1,999,999

26,935

20,567,850

32,042

924,999

28,104

1,967,034

4,509

261,577

2,000,000 to

2,999,999

6,505

7,781,212

8,105

474,264

7,293

1,008,195

1,140

73,210

3,000,000 to

3,999,999

2,912

4,722,698

3,578

309,240

3,257

635,119

514

27,188

4,000,000 to

4,999,999

1,596
4,681

3,157,330
25,669,391

1,944
5,703

194,173
2,708,458

1,782
5,372

476,542
5,638,860

264
762

17,461
69,802

12,762,300

$791,646,923

5,414,289

$12,703,869

2,897,345

$26,350,667

2,407,896

$67,609,508

5,000,000 and over
TOTAL

M

ham44,452
. Bon

4,531,721
yv

arille

iv
a h
40,138
25,380 rc
7358
36,891. 13-1 26,915
, No

c
n De
ed o19,136

16
44,917
9, 20
ber 1
50,642
em

23,025

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 24 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Business Income

Net Sale of Capital Assets

Profit
Adjusted Gross Income
Class
Negative

Loss
Amount

Number

(Thousands)

Profit

Loss

Amount
Number

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

34,755

$738,764

53,386

-$1,341,028

21,492

$2,747,257

79,413

353

Zero

5,542

0

0

0

0

0

-$216,258
0

-12,765

6,389

5,060

10,624

-25,614

1 to

999

40,037

53,110

4,206

1,000 to

1,999

25,785

51,435

1,810

-7,489

9,777

10,892

8,314

-21,161

2,000 to

2,999

27,691

76,185

3,435

-11,503

12,383

27,158

8,325

-18,091

3,000 to

3,999

30,639

134,208

2,659

-7,002

14,410

32,267

8,739

-15,034

4,000 to

4,999

33,226

172,054

2,337

-19,238

7,602

12,300

7,468

-18,912

5,000 to

5,999

38,566

186,223

2,207

-9,703

14,594

34,849

6,065

-15,673

6,000 to

6,999

35,160

209,208

3,026

-17,487

12,953

18,113

9,017

-20,536

7,000 to

7,999

38,818

259,800

4,315

-24,801

6,476

37,544

5,697

-12,950

8,000 to

8,999

39,752

308,930

2,760

-19,000

6,333

21,328

5,836

-14,620

9,000 to

9,999

81,676

679,583

4,572

-30,847

5,587

16,248

6,555

-17,104

10,000 to

10,999

51,500

464,561

3,822

-27,024

11,259

120,565

7,403

-18,261

11,000 to

11,999

46,891

472,247

5,447

-35,631

10,005

27,004

9,173

-20,792

12,000 to

12,999

47,242

526,712

5,217

-32,074

9,659

16,961

6,483

-13,834

13,000 to

13,999

74,580

880,131

5,924

-56,907

8,925

26,311

6,121

-21,241

14,000 to

14,999

51,339

620,746

5,089

-27,813

6,947

41,068

7,072

-16,326

15,000 to

15,999

46,820

570,573

3,509

-21,838

7,949

34,080

9,443

-25,568

16,000 to

16,999

47,806

622,886

6,127

-50,513

12,339

57,461

7,141

-17,997

17,000 to

17,999

29,936

406,858

5,663

-44,853

8,649

22,048

7,164

-17,061

18,000 to

18,999

32,984

417,874

5,932

-44,829

8,940

49,078

6,120

-16,131

19,000 to

19,999

36,610

574,411

3,596

-20,335

11,506

55,539

12,272

-27,858

20,000 to

20,999

30,948

380,691

5,579

-45,708

8,069

-20,806

21,999

26,460

382,884

3,792

-29,820

12,467

7,468

-18,264

22,000 to

22,999

26,281

435,685

3,666

-23,396

16
9, 20
32,871
ber 1

9,196

21,000 to

57,331

8,149

-20,687

23,000 to

23,999

29,218

510,057

5,858

-33,682

9,713

61,308

7,691

-17,297

24,000 to

24,999

25,706

361,480

11,432

67,756

9,425

-24,933

25,000 to

25,999

22,299

353,315

7,771

39,840

7,835

-14,646

26,000 to

26,999

22,405

322,552

27,000 to

27,999

22,036

28,000 to

28,999

29,000 to

29,999

ted
ci20,259

30,000 to

30,999

31,000 to

ived
a ch
3,775
-21,698 r
7358
1 -51,551
7,022. 13, No

m

nha
v. Bo

9,995 cem
e

on D

38,937

3,894

-33,986

8,764

42,880

7,971

-19,967

4,793

-35,306

9,076

26,929

5,421

-11,992

364,499

5,661

-31,814

7,298

30,950

7,062

-17,066

404,943

3,972

-22,793

7,372

31,808

5,621

-13,716

21,926

374,622

6,868

-55,281

9,105

62,292

5,686

-14,239

31,999

14,842

220,170

4,469

-28,873

9,203

27,948

7,203

-13,387

32,000 to

32,999

17,092

277,941

5,591

-36,539

7,775

49,707

8,686

-21,476

33,000 to

33,999

16,447

354,616

3,735

-25,029

7,004

35,187

5,241

-13,021

34,000 to

34,999

15,541

248,238

4,421

-22,211

7,590

39,485

8,616

-16,545

35,000 to

35,999

16,575

344,450

5,583

-36,692

8,996

38,631

7,887

-20,242

36,000 to

36,999

10,847

200,912

9,971

-52,133

10,359

48,694

6,502

-17,008

37,000 to

37,999

11,499

239,635

4,240

-36,484

9,321

58,411

7,278

-18,185

38,000 to

38,999

14,937

255,267

6,465

-38,124

6,274

35,814

6,639

-13,433

39,000 to

39,999

15,710

300,957

3,887

-28,672

11,950

139,539

4,796

-12,702

40,000 to

49,999

130,052

2,736,226

45,553

-344,416

95,478

697,985

66,471

-159,881

50,000 to

59,999

101,824

2,169,736

40,479

-292,888

79,894

558,752

61,159

-149,544

60,000 to

69,999

94,244

2,400,193

33,245

-245,135

82,006

562,652

62,802

-148,753

70,000 to

79,999

81,079

1,811,102

33,457

-202,980

74,080

603,845

54,275

-131,849

80,000 to

89,999

57,738

1,529,208

27,899

-178,807

67,446

620,890

46,306

-111,296

90,000 to

99,999

56,774

1,773,233

22,045

-161,921

66,980

615,931

47,692

-119,139

100,000 to

149,999

172,277

5,874,845

78,605

-562,803

241,134

3,051,111

178,050

-424,966

150,000 to

199,999

89,571

4,590,401

34,336

-258,245

158,411

3,009,233

103,120

-249,880

200,000 to

299,999

76,762

5,423,821

27,633

-289,479

152,691

4,365,694

101,277

-240,412

300,000 to

399,999

27,340

2,576,528

10,036

-131,446

67,576

3,462,666

41,926

-102,667

400,000 to

499,999

13,660

1,770,114

4,641

-75,843

34,607

2,492,163

20,522

-51,643

500,000 to

999,999

18,948

3,202,414

5,576

-204,172

52,232

6,963,594

31,862

-83,017

1,000,000 to

1,999,999

5,849

1,581,499

1,983

-102,827

19,481

6,591,124

10,194

-27,681

2,000,000 to

2,999,999

1,297

533,182

531

-40,140

5,303

3,711,219

2,344

-6,470

3,000,000 to

3,999,999

590

311,988

250

-25,462

2,382

2,633,660

1,030

-2,908

4,000,000 to

4,999,999

343
1,037

205,142
980,099

136
477

-11,272
-218,005

1,327
4,246

1,931,848
35,555,033

528
1,308

-1,474
-3,741

2,223,852

$54,626,089

605,166

-$5,898,314

1,598,983

$81,806,851

1,209,685

-$2,945,955

5,000,000 and over
TOTAL

21,270n
i

M

391,401
y
arille

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 25 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES
Rents and Royalties
Profit
Adjusted Gross Income
Class
Negative

Loss

Partnerships and S-Corp Gain

Amount
Number

(Thousands)

Amount
Number

Partnerships and S-Corp Loss

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

22,930

$520,771

48,996

-$1,329,305

32,127

$4,287,834

42,542

354

Zero

2,131

0

0

0

0

0

$8,548,300
0

-12,301

2,508

7,325

1,672

9,294

1 to

999

3,335

5,401

1,974

1,000 to

1,999

2,761

7,972

1,480

-7,028

2,187

10,583

848

24,056

2,000 to

2,999

2,112

5,451

1,445

-14,430

1,765

14,510

1,145

27,296

3,000 to

3,999

4,687

14,560

2,615

-27,593

1,512

15,106

1,205

27,435

4,000 to

4,999

3,777

20,627

3,172

-30,609

1,605

6,666

3,404

33,662

5,000 to

5,999

3,019

12,490

1,679

-24,998

3,521

10,521

2,089

9,377

6,000 to

6,999

3,028

16,226

2,668

-30,714

1,850

11,635

1,610

8,340

7,000 to

7,999

4,463

23,233

2,671

-40,339

1,916

74,485

1,255

8,949

8,000 to

8,999

5,341

27,713

3,380

-17,324

2,187

28,759

3,274

37,955

9,000 to

9,999

4,266

25,550

2,697

-21,089

2,717

30,391

1,044

14,851

10,000 to

10,999

4,675

24,372

1,830

-13,960

3,205

21,738

1,588

20,914

11,000 to

11,999

4,819

32,837

2,825

-31,554

3,152

33,046

2,606

30,975

12,000 to

12,999

8,761

64,550

3,144

-16,525

3,514

29,553

2,837

17,520

13,000 to

13,999

8,149

39,645

2,840

-27,279

1,892

16,701

1,060

13,630

14,000 to

14,999

5,760

31,783

3,422

-33,914

2,703

26,146

1,571

22,980

15,000 to

15,999

4,356

30,616

2,988

-24,029

2,717

23,893

1,906

11,801

16,000 to

16,999

6,828

45,474

4,184

-36,378

3,884

69,280

3,086

36,527

17,000 to

17,999

5,874

31,879

5,071

-47,973

3,850

30,452

3,473

12,023

18,000 to

18,999

6,363

50,245

3,700

-28,318

3,360

46,161

1,234

17,994

19,000 to

19,999

6,708

56,482

5,405

-43,975

2,483

28,822

1,945

20,818

20,000 to

20,999

6,275

69,102

5,455

-67,740

5,240

71,874

2,722

42,839

21,000 to

21,999

7,543

73,558

4,096

-58,514

3,057

1,865

29,582

22,000 to

22,999

5,207

42,487

3,743

-29,308

25,137

2,797

21,331

23,000 to

23,999

7,643

49,423

4,004

25,653

2,705

14,450

24,000 to

24,999

4,579

39,742

2,648

4,229

50,663

3,854

43,261

25,000 to

25,999

5,234

40,313

-40,371

4,485

48,205

2,846

26,120

26,000 to

26,999

5,327

-34,762

2,397

35,913

1,287

36,887

27,000 to

27,999

6,415

3,888

-32,155

2,911

42,362

2,135

26,526

28,000 to

28,999

29,000 to

13No.
, 3,896

ham
61,307 Bo
. n
ley v
ril
68,222

ived
-23,399 rch
a
7358
1
-32,721

4,008

ecem
on D
3,673
3,852

16

2
47,3160

9,
ber 1

cit6,052

53,990

3,737

-28,007

2,458

39,498

1,543

19,239

29,999

Ma
ed in

59,997

3,731

-34,047

3,543

51,640

4,685

49,070

30,000 to

30,999

7,027

49,109

4,064

-35,805

3,934

41,762

3,189

26,375

31,000 to

31,999

4,029

30,624

3,028

-38,303

2,394

42,378

1,211

16,512

32,000 to

32,999

5,808

57,087

6,021

-54,289

3,539

54,339

4,080

63,828

33,000 to

33,999

4,877

42,364

5,369

-52,638

1,901

34,129

988

11,947

34,000 to

34,999

5,472

49,037

4,258

-40,390

2,603

40,946

2,298

28,212

35,000 to

35,999

5,362

51,200

4,778

-36,124

3,011

50,273

2,756

26,619

36,000 to

36,999

4,936

42,299

3,576

-28,506

5,004

61,015

2,819

64,225

37,000 to

37,999

5,056

49,595

4,732

-44,627

4,531

85,352

2,743

48,734

38,000 to

38,999

7,704

67,833

3,750

-37,589

4,614

81,600

2,575

19,470

39,000 to

39,999

5,930

26,419

4,937

-36,973

3,919

46,036

2,928

27,360

40,000 to

49,999

56,358

694,983

39,993

-412,413

30,394

587,278

20,444

299,022

50,000 to

59,999

47,809

587,964

45,932

-466,689

34,137

689,455

23,517

295,325

60,000 to

69,999

47,493

581,544

49,353

-517,551

35,446

824,845

24,434

250,097

70,000 to

79,999

42,703

514,730

41,537

-443,468

31,945

770,948

22,754

283,168

80,000 to

89,999

34,045

399,368

34,530

-377,573

30,031

829,684

20,803

258,579

90,000 to

99,999

36,263

517,607

35,343

-319,231

27,161

839,421

20,744

359,108

100,000 to

149,999

125,679

1,907,461

120,033

-1,026,354

108,432

4,073,797

78,821

1,458,013

150,000 to

199,999

58,401

1,171,652

22,180

-361,668

81,455

5,110,564

60,024

1,461,505

200,000 to

299,999

57,474

1,651,077

20,230

-504,554

91,233

7,431,158

70,101

1,780,037

300,000 to

399,999

25,609

1,020,722

9,357

-281,771

48,789

6,286,074

38,758

1,450,708

400,000 to

499,999

12,519

645,760

5,477

-199,222

27,975

5,074,687

22,863

931,727

500,000 to

999,999

22,154

1,467,104

9,246

-326,724

50,272

14,653,133

42,134

2,602,755

1,000,000 to

1,999,999

9,916

1,060,138

3,796

-177,988

21,232

13,180,324

19,165

2,396,596

2,000,000 to

2,999,999

2,813

386,412

1,075

-65,134

5,821

6,336,382

5,414

1,159,255

3,000,000 to

3,999,999

1,335

219,688

474

-28,399

2,698

3,923,546

2,537

751,595

4,000,000 to

4,999,999

762
2,560

151,372
788,267

278
884

-15,056
-108,097

1,494
4,646

2,712,348
22,486,020

1,411
4,474

459,524
4,614,919

821,002

$15,879,565

631,625

-$8,277,796

789,113

$101,609,362

611,816

$30,409,217

5,000,000 and over
TOTAL

4,273

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 26 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES
Farm Income
Estates and Trusts Gain
Adjusted Gross Income
Class
Negative

Estates and Trusts Loss

Amount
Number

Profit

Amount

(Thousands)

Number

Loss
Amount

Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

2,809

$127,046

1,865

$116,898

946

$55,396

4,258

0

0

0

0

0

0

0

0

52

Zero

-$400,010

29

51

56

52

0

237

-1,758

1 to

999

1,000 to

1,999

155

81

52

297

129

243

52

-29

2,000 to

2,999

1,423

3,757

52

108

71

197

122

-265

3,000 to

3,999

250

444

0

0

177

2,270

a

a

4,000 to

4,999

394

5,650

0

0

52

346

0

0

5,000 to

5,999

214

1,180

117

121

257

639

52

-454

6,000 to

6,999

207

622

0

0

a

a

71

-577

7,000 to

7,999

454

861

197

4

a

a

0

0

8,000 to

8,999

208

924

249

1,904

227

572

177

-2,816
-123

9,000 to

9,999

200

2,135

51

543

103

1,035

104

10,000 to

10,999

144

652

52

3

206

1,531

154

-332

11,000 to

11,999

474

3,264

a

a

51

635

269

-2,428

12,000 to

12,999

112

319

46

27

148

2,140

46

-368

13,000 to

13,999

104

213

a

a

200

3,418

207

-1,782

14,000 to

14,999

389

3,923

104

258

51

766

150

-864

15,000 to

15,999

0

0

0

0

0

0

200

-1,464

16,000 to

16,999

152

767

141

255

257

1,032

242

-1,749

17,000 to

17,999

1,578

2,863

1,378

1,335

45

281

192

-1,965

18,000 to

18,999

46

300

0

0

148

2,742

192

-6,400

19,000 to

19,999

351

3,135

52

31

51

1,182

150

-2,193

20,000 to

20,999

282

2,383

51

8

92

120

185

-1,276

21,000 to

21,999

135

1,753

97

549

52

22,000 to

22,999

117

292

109

40

23,000 to

23,999

1,360

15,110

96

1,623

24,000 to

24,999

378

2,068

25,000 to

25,999

288

3,075

26,000 to

26,999

475

5,130

27,000 to

27,999

384

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

ed

iv
a h
237 rc
735837
45. 13-1
, No
92

ec
on D0

16
1,201
9, 20
ber 1 1,089
em

147

53

-640

294

-2,423

0

141

-635

45

268

142

-1,236

141

293

141

-685

45

183

46

30

52

-679

135

1,133

97

989

97

-640

3,391

93

579

142

791

179

-2,712

230

2,294

248

2,884

110

1,749

96

-808

931

7,660

351

11

51

90

96

-591

31,999

284

4,762

181

964

51

1,708

441

-7,193

32,000 to

32,999

244

1,958

45

444

90

596

192

-1,130

33,000 to

33,999

281

4,401

90

1,011

0

0

0

0

34,000 to

34,999

470

6,777

48

1,154

a

a

45

-441

35,000 to

35,999

473

5,656

0

0

0

0

379

-9,348

36,000 to

36,999

541

3,674

348

31

299

792

297

-2,939

37,000 to

37,999

1,280

5,759

0

0

248

4,694

a

a

38,000 to

38,999

479

1,824

97

24

147

693

538

-5,332

39,000 to

39,999

189

2,658

0

0

47

432

249

-2,936

40,000 to

49,999

3,042

32,002

1,837

44,302

1,222

23,319

1,321

-19,569

50,000 to

59,999

4,721

94,145

722

2,329

1,404

13,167

2,006

-40,820

60,000 to

69,999

5,191

91,827

1,345

3,346

945

18,925

2,656

-56,861

70,000 to

79,999

3,067

45,845

695

984

406

17,488

1,867

-35,827

80,000 to

89,999

4,747

97,325

1,610

2,851

432

11,116

1,340

-14,426

90,000 to

99,999

4,163

85,223

1,273

6,250

854

42,307

1,521

-13,752

100,000 to

149,999

16,084

417,511

2,845

19,393

1,780

57,970

5,651

-139,808

150,000 to

199,999

8,262

189,193

2,681

33,578

1,421

48,739

2,686

-95,404

200,000 to

299,999

9,717

429,304

2,018

17,924

1,400

120,645

2,488

-79,024

300,000 to

399,999

4,531

299,346

1,149

16,334

629

65,193

1,101

-58,488

400,000 to

499,999

2,240

147,442

613

5,222

438

62,094

532

-37,680

500,000 to

999,999

5,046

620,160

1,535

44,042

583

101,725

1,082

-95,582

1,000,000 to

1,999,999

2,094

446,674

636

33,900

335

127,313

519

-53,938

2,000,000 to

2,999,999

659

253,153

252

11,612

109

66,940

150

-25,698

3,000,000 to

3,999,999

288

138,500

142

15,487

46

31,697

74

-11,882

4,000,000 to

4,999,999

178
638

112,337
714,075

77
384

7,513
86,225

22
85

11,049
85,099

53
144

-11,513
-56,708

93,578

$4,459,019

26,394

$484,054

17,085

$994,973

35,683

-$1,314,239

5,000,000 and over
TOTAL

6,170
yv
arille

M
ted i

ci

372n

ham
. Bon

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 27 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

All Others Federal Income
Sources Profit
Adjusted Gross Income
Class
Negative

All Other Federal Income Sources
Loss

Amount
Number

Total Income

Amount

(Thousands)

Number

(Thousands)

Individual Retirement Plan

Amount
Number

(Thousands)

Amount
Number

(Thousands)

57,350

$1,479,892

105,809

$30,422,365

202,162

-$27,961,422

2,002

$8,235

8,617

Zero

105,137

708

15,343

10,953

138,178

353

458

1 to

999

46,964

529,713

3,035

95,132

166,222

821,307

341

772

1,000 to

1,999

21,626

143,945

2,526

78,307

143,547

347,225

411

904

2,000 to

2,999

26,164

138,645

1,619

77,632

167,911

522,998

302

921

3,000 to

3,999

27,287

146,274

2,526

95,373

191,687

822,808

51

154

4,000 to

4,999

32,637

175,071

1,798

66,544

189,358

989,445

674

2,050

5,000 to

5,999

36,487

191,851

2,045

68,281

218,894

1,338,057

321

1,133

6,000 to

6,999

40,838

228,323

1,859

53,612

215,616

1,594,919

465

910

7,000 to

7,999

44,225

236,904

2,556

117,714

220,324

1,863,615

678

2,407

8,000 to

8,999

41,430

240,009

2,247

44,159

210,421

2,013,801

257

1,143

9,000 to

9,999

53,545

310,426

2,064

62,450

280,748

2,856,761

546

1,587

10,000 to

10,999

58,690

359,238

3,549

71,468

251,046

2,982,136

752

2,000

11,000 to

11,999

55,515

273,403

2,039

40,886

251,548

3,140,531

1,119

4,636

12,000 to

12,999

58,745

307,226

1,696

47,092

249,911

3,354,394

2,130

3,517

13,000 to

13,999

54,904

296,183

1,957

46,989

280,564

4,044,297

1,885

2,907

14,000 to

14,999

54,242

304,549

2,230

44,878

252,535

3,902,973

1,184

3,589

15,000 to

15,999

51,037

293,665

2,701

71,940

248,245

4,052,584

1,220

3,955

16,000 to

16,999

49,543

321,189

2,389

100,310

253,169

4,410,002

1,000

4,425

17,000 to

17,999

54,699

270,046

1,796

48,004

240,212

4,423,794

2,052

8,975

18,000 to

18,999

56,516

359,623

2,627

71,448

241,649

4,719,423

3,152

15,958

19,000 to

19,999

57,274

326,387

3,487

152,727

235,822

4,852,195

2,141

7,264

20,000 to

20,999

60,379

376,693

2,678

69,150

220,974

4,765,275

2,546

11,955

21,000 to

21,999

61,227

347,911

1,906

53,439

225,296

2,761

6,669

22,000 to

22,999

56,063

385,456

3,301

66,616

1,137

4,650

23,000 to

23,999

58,793

425,906

3,200

71,440

226,990 c
e

24,000 to

24,999

53,539

404,814

25,000 to

25,999

58,818

404,249

26,000 to

26,999

60,269

450,498

27,000 to

27,999

60,972

28,000 to

28,999

29,000 to

29,999

51,065n
i

ted
ci53,739

30,000 to

30,999

31,000 to

31,999

32,000 to

nD
212,023
ed o
rchiv 199,871
a
1,496
65,588
7358
2,658. 13-1 77,561
212,566
o
,N

2016
5,065,607
r 19,
be5,357,040
em
5,274,204

2,281

7,238

5,159,276

3,577

15,543

5,688,556

3,510

16,323

1,451

57,840

201,652

5,646,586

2,621

15,883

3,101

56,397

203,331

5,908,158

1,588

6,706

354,668

1,038

27,930

171,841

5,211,800

2,327

7,867

466,231

1,408

44,722

179,702

5,606,133

3,122

12,324

51,984

459,677

2,631

24,641

175,127

5,707,818

1,902

7,612

55,706

473,973

1,267

41,957

170,153

5,690,604

3,272

9,029

32,999

54,437

470,790

2,367

38,550

165,895

5,753,349

3,619

11,526

33,000 to

33,999

54,081

464,362

4,827

54,494

166,006

5,998,290

1,882

8,554

34,000 to

34,999

52,978

504,258

2,799

58,670

154,588

5,659,916

2,593

11,396

35,000 to

35,999

53,236

477,338

3,294

49,085

151,023

5,739,602

3,222

13,667

36,000 to

36,999

53,520

593,410

3,193

50,830

152,181

5,971,189

2,676

8,798

37,000 to

37,999

52,656

544,406

2,455

30,092

153,648

6,204,959

3,808

18,492

38,000 to

38,999

51,631

548,100

1,378

43,495

139,012

5,705,717

2,332

11,415

39,000 to

39,999

50,985

512,800

1,297

48,795

134,419

5,673,522

2,237

9,723

40,000 to

49,999

470,337

5,452,533

18,944

559,391

1,188,365

57,379,558

36,999

166,403

50,000 to

59,999

444,173

5,278,424

15,333

396,529

924,910

54,590,822

30,349

132,854

60,000 to

69,999

431,395

4,742,140

11,847

371,429

779,317

53,905,093

25,157

113,499

70,000 to

79,999

382,248

4,068,495

12,015

325,641

625,977

49,679,485

19,921

112,650

80,000 to

89,999

324,633

3,398,560

9,325

203,106

506,187

45,271,545

17,978

103,172

90,000 to

99,999

290,741

3,134,283

9,662

292,042

428,426

42,864,152

18,900

100,865

100,000 to

149,999

931,216

10,667,950

32,586

1,020,290

1,296,856

163,802,421

61,963

363,599

150,000 to

199,999

414,614

5,835,268

17,841

588,286

575,122

102,089,594

25,175

165,004

200,000 to

299,999

291,251

5,633,133

19,977

575,738

432,933

106,668,326

10,588

94,352

300,000 to

399,999

89,544

2,344,418

10,669

469,752

151,111

52,893,754

4,457

42,710

400,000 to

499,999

40,487

1,400,382

5,561

223,752

70,980

32,218,572

1,653

16,814

500,000 to

999,999

57,029

2,473,922

11,611

637,977

100,633

68,551,069

2,643

26,564

1,000,000 to

1,999,999

21,353

1,614,440

5,713

554,750

33,150

44,975,293

1,047

10,501

2,000,000 to

2,999,999

5,887

714,660

1,697

183,315

8,288

19,847,206

263

2,639

3,000,000 to

3,999,999

2,758

417,174

823

177,425

3,640

12,357,340

90

895

4,000,000 to

4,999,999

1,511
4,724

287,970
2,498,366

450
1,395

64,251
466,640

1,968
5,745

8,686,970
91,639,134

48
104

511
1,071

6,298,314

$76,114,957

386,457

$40,034,255

15,472,446

$1,144,437,956

333,385

$1,747,375

5,000,000 and over
TOTAL

ham
. Bon

M

449,603
yv
arille

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 28 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Student Loan Interest
Adjusted Gross Income
Class
Negative

Tuition & Fees

Amount
Number

Moving Expense

Amount

(Thousands)

Number

Half Self-Employment Tax

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

10,000

$15,684

3,791

$10,317

845

$4,917

38,120

348

Zero

835

0

0

0

0

353

$59,423
391

109

21,174

3,634
4,044

1 to

999

2,130

1,473

2,342

6,712

257

1,000 to

1,999

1,820

1,529

2,644

7,864

100

37

26,153

2,000 to

2,999

2,001

1,429

2,226

5,634

257

193

28,160

5,565

3,000 to

3,999

2,518

2,345

3,331

10,824

154

269

31,128

10,100

4,000 to

4,999

5,526

5,092

3,361

7,794

302

1,375

33,819

13,023

5,000 to

5,999

2,808

3,066

4,263

11,137

244

1,057

36,106

13,627

6,000 to

6,999

6,043

4,768

2,951

6,774

199

404

34,040

15,149

7,000 to

7,999

6,173

5,261

3,485

7,666

728

1,794

39,903

20,259

8,000 to

8,999

4,372

3,686

2,776

6,762

308

342

39,061

22,725

9,000 to

9,999

7,756

8,389

3,900

10,008

463

749

81,723

49,298

10,000 to

10,999

6,112

5,435

3,129

8,189

610

1,327

51,836

33,539

11,000 to

11,999

5,788

5,871

3,701

10,652

761

1,234

47,921

35,071

12,000 to

12,999

6,311

5,975

3,072

8,543

764

1,104

48,198

39,138

13,000 to

13,999

9,254

7,237

3,470

9,542

1,015

1,492

75,298

62,632

14,000 to

14,999

9,031

9,262

1,373

2,819

720

1,700

51,614

44,975

15,000 to

15,999

7,671

6,983

2,541

2,733

207

678

46,685

42,142

16,000 to

16,999

9,174

10,586

1,413

2,790

252

557

49,435

46,315

17,000 to

17,999

13,582

12,296

1,317

2,382

713

989

32,725

31,538

18,000 to

18,999

8,876

9,518

1,272

2,770

559

618

34,657

31,762

19,000 to

19,999

9,120

8,800

1,485

3,170

532

465

36,496

45,722

20,000 to

20,999

7,849

7,057

1,888

5,260

759

1,182

28,758

28,191

21,000 to

21,999

10,369

10,469

1,365

2,441

701

25,977

27,807

22,000 to

22,999

9,902

8,022

1,289

2,246

1,657

26,647

31,771

23,000 to

23,999

13,520

14,350

892

29,298

37,770

24,000 to

24,999

11,100

12,784

956

1,562

25,476

27,090

25,000 to

25,999

12,273

10,693

1,792

1,539

23,021

26,101

26,000 to

26,999

12,186

13,362

27,000 to

27,999

14,551

28,000 to

28,999

29,000 to

29,999

16,018n

ci 9,890

30,000 to

30,999

31,000 to

ived
1,163
2,769 rc
a h
7358
1,193 13-1
2,226
.
, No
912

ham
. Bon

1,958

m
Dece
on 597

16
609
9, 20
ber 1

548

900

1,984

791

2,540

20,681

24,514

2,079

6,948

842

2,017

24,366

30,365

875

1,596

845

1,299

20,262

27,128

8,943

2,102

6,895

654

2,049

20,485

30,135

11,473

13,107

1,259

1,723

1,480

1,831

21,477

27,518

31,999

10,515

10,015

1,052

1,963

752

1,313

15,439

17,255

32,000 to

32,999

12,309

12,955

1,207

2,954

1,058

1,867

17,326

20,390

33,000 to

33,999

15,934

17,572

689

1,754

746

1,264

16,342

23,452

34,000 to

34,999

10,594

12,882

453

646

2,043

3,823

17,312

19,273

35,000 to

35,999

12,927

10,870

1,208

1,605

593

1,127

16,722

26,192

36,000 to

36,999

12,839

12,449

950

1,647

689

868

11,679

16,469

37,000 to

37,999

14,098

13,397

860

2,102

1,594

1,103

13,705

20,731

38,000 to

38,999

11,247

11,364

1,801

2,299

504

904

15,274

19,580

39,000 to

39,999

9,428

9,191

654

1,550

700

1,234

16,357

22,330

40,000 to

49,999

108,960

116,464

11,331

17,224

8,956

19,400

133,846

211,403

50,000 to

59,999

99,295

112,420

15,206

29,386

5,958

15,845

106,316

168,070

60,000 to

69,999

85,806

70,261

17,271

34,825

5,519

12,280

100,201

187,044

70,000 to

79,999

54,546

46,493

10,816

14,514

4,324

9,321

84,438

142,830

80,000 to

89,999

35,506

42,350

2,782

5,522

3,416

8,177

62,197

121,281

90,000 to

99,999

38,628

50,170

3,664

7,008

3,664

10,137

59,991

133,489

100,000 to

149,999

137,052

138,712

47,711

84,825

9,879

30,461

190,437

440,464

150,000 to

199,999

5,338

1,054

8,410

12,865

4,029

12,122

102,631

311,251

200,000 to

299,999

227

297

90

401

2,884

14,129

92,745

348,558

300,000 to

399,999

a

a

17

30

929

4,829

37,620

167,717

400,000 to

499,999

35

67

a

a

298

1,001

20,487

110,558

500,000 to

999,999

a

a

18

118

299

2,203

32,221

217,305

1,000,000 to

1,999,999

0

0

a

a

92

938

11,542

112,990

2,000,000 to

2,999,999

0

0

0

0

10

83

3,029

42,363

3,000,000 to

3,999,999

0

0

0

0

a

a

1,364

23,279

4,000,000 to

4,999,999

0
0

0
0

0
0

0
0

a
8

a
137

812
2,480

14,271
72,907

940,852

$952,143

199,063

$404,375

78,904

$193,247

2,333,571

$3,959,913

5,000,000 and over
TOTAL

M
ted i

14,299
yv
arille
14,519

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 29 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Self-Employed Health Insurance
Adjusted Gross Income
Class
Negative

Self-Employed Retirement Plan

Amount
Number

Penalty on Early Withdrawl of Savings

Amount

(Thousands)

Number

Alimony Paid

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

20,509

$121,059

959

$16,954

1,707

$597

2,065

353

Zero

764

0

0

0

0

0

$55,730
0

0

0

706

3,026

154

2,992

1 to

999

7,411

21,705

1,000 to

1,999

2,660

8,547

0

0

806

62

104

661

2,000 to

2,999

1,945

6,649

155

384

1,258

7

51

141

3,000 to

3,999

3,568

23,096

52

154

405

114

51

280

4,000 to

4,999

2,975

10,132

47

469

353

23

103

673

5,000 to

5,999

3,911

9,536

51

103

309

66

96

409

6,000 to

6,999

2,831

9,258

0

0

1,259

300

52

173

7,000 to

7,999

4,159

23,808

156

576

507

203

199

1,039

8,000 to

8,999

4,726

19,465

45

717

302

945

0

0

9,000 to

9,999

5,767

12,436

51

141

207

88

199

930

10,000 to

10,999

4,395

17,690

154

1,394

463

214

302

2,970

11,000 to

11,999

5,460

19,939

154

771

610

213

603

5,375

12,000 to

12,999

5,637

18,022

2,601

9,352

353

13

353

5,080

13,000 to

13,999

6,119

16,570

259

1,651

309

45

354

2,822

14,000 to

14,999

4,550

14,836

451

2,389

457

307

51

452

15,000 to

15,999

3,455

10,384

206

1,012

663

97

103

658

16,000 to

16,999

4,343

13,251

0

0

588

29

705

5,196

17,000 to

17,999

3,957

14,635

407

2,809

909

71

1,371

5,154

18,000 to

18,999

4,494

15,530

20

89

617

24

96

9,725

19,000 to

19,999

7,385

37,706

1,192

6,943

295

10

185

1,725

20,000 to

20,999

6,142

22,024

98

863

901

89

294

4,240

21,000 to

21,999

3,226

15,326

256

3,732

655

22,000 to

22,999

3,838

17,390

149

862

23,000 to

23,999

5,414

25,813

154

24,000 to

24,999

3,898

16,763

338

25,000 to

25,999

3,680

16,918

26,000 to

26,999

4,067

18,277

27,000 to

27,999

5,368

28,000 to

28,999

29,000 to

29,999

ci 3,638

30,000 to

30,999

31,000 to

1,879

1735
1,660

1,150

16,580

d

hive

3,739 rc
8a

357

. 13, No

ham
. Bon

21,285
lley v
29,921

661

m
Dece
on 322

2 16
9, 500
ber 1

147

2,359

128

287

1,968

125

648

4,508

926

112

295

2,082

1,270

198

96

822

562

32

148

635

252

1,046

764

211

141

1,318

1,576

11,236

422

44

435

4,201

15,057

243

1,534

374

26

246

3,356

5,072

20,513

272

4,261

1,070

76

349

1,062

31,999

3,049

14,920

192

1,795

381

85

451

4,110

32,000 to

32,999

3,786

16,685

252

1,895

269

68

389

2,554

33,000 to

33,999

4,137

23,838

376

45,174

471

95

522

12,157

34,000 to

34,999

3,527

17,753

549

3,462

102

2

198

2,080

35,000 to

35,999

3,882

18,231

389

2,382

326

159

492

3,829

36,000 to

36,999

4,435

16,889

440

2,957

442

66

189

675

37,000 to

37,999

3,607

30,140

542

3,940

153

3

695

5,684

38,000 to

38,999

2,717

11,707

301

2,001

390

51

489

7,050

39,000 to

39,999

3,844

19,284

300

2,523

147

5

1,685

3,877

40,000 to

49,999

36,929

167,195

4,198

43,247

4,946

1,185

8,547

77,081

50,000 to

59,999

30,840

163,805

4,765

51,626

3,941

916

5,151

47,113

60,000 to

69,999

32,246

171,998

6,609

84,141

3,796

397

6,495

75,730

70,000 to

79,999

22,181

129,066

4,954

60,977

4,266

184

5,959

68,432

80,000 to

89,999

18,074

122,990

4,473

66,338

2,494

740

5,761

79,089

90,000 to

99,999

20,989

124,512

6,666

105,559

2,988

389

6,923

99,168

100,000 to

149,999

61,096

434,776

23,107

345,326

5,427

523

18,775

339,838

150,000 to

199,999

42,075

357,672

20,655

447,794

3,258

482

6,386

195,357

200,000 to

299,999

39,634

385,423

26,893

725,398

2,808

493

6,950

209,138

300,000 to

399,999

18,957

208,993

13,621

440,896

1,328

775

3,014

140,808

400,000 to

499,999

11,508

142,974

8,017

343,712

670

135

1,383

85,078

500,000 to

999,999

19,614

265,191

13,390

658,358

720

214

2,421

207,549

1,000,000 to

1,999,999

7,624

117,055

4,460

276,586

210

134

962

114,652

2,000,000 to

2,999,999

1,966

33,477

1,097

76,774

52

16

254

51,921

3,000,000 to

3,999,999

893

15,458

434

30,162

25

24

118

28,090

4,000,000 to

4,999,999

495
1,403

8,736
25,652

259
691

19,528
41,151

12
29

11
41

60
165

11,767
45,870

560,597

$3,708,724

159,436

$3,975,783

61,878

$14,736

94,718

$2,047,433

5,000,000 and over
TOTAL

Mari
ted i
6,133n

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 30 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Domestic Production
Adjusted Gross Income
Class
Negative

Total Adjustments

Amount
Number

Total California Subtractions

Amount

(Thousands)

Number

Total California

Amount
Number

(Thousands)

(Thousands)

Additions
Amount

Number

(Thousands)

1,295

$70,849

58,771

$377,910

126,238

$38,186,890

106,208

0

0

701

2,450

9,323

121,222

356

10,050

1,475

Zero

$28,837,852

7

28,085

42,892

44,507

824,565

8,615

126,735
87,896

1 to

999

1,000 to

1,999

360

4

30,606

23,780

16,850

182,471

8,950

2,000 to

2,999

1,738

39

32,783

21,069

18,096

157,318

6,125

87,344

3,000 to

3,999

2,982

68

35,342

47,889

21,888

217,905

7,856

107,465

4,000 to

4,999

617

10

42,166

41,940

25,053

167,010

6,998

73,736

5,000 to

5,999

3,125

515

42,644

41,294

28,718

183,995

10,532

83,895

6,000 to

6,999

1,964

120

40,729

38,576

29,366

226,186

7,349

62,599

7,000 to

7,999

3,290

127

48,684

64,183

33,846

286,749

8,982

135,334

8,000 to

8,999

412

41

45,012

55,977

29,794

221,905

8,643

55,601

9,000 to

9,999

3,827

180

92,633

84,829

34,430

185,109

9,817

67,473

10,000 to

10,999

2,039

133

61,091

73,431

41,039

226,327

9,838

78,377

11,000 to

11,999

1,737

116

57,637

85,804

40,005

223,733

11,105

71,923

12,000 to

12,999

771

46

59,903

91,849

37,966

211,275

7,751

67,337

13,000 to

13,999

9,676

729

87,045

107,927

43,321

218,929

10,220

62,193

14,000 to

14,999

3,578

275

63,273

82,096

43,076

238,862

7,678

47,079

15,000 to

15,999

1,937

71

57,947

69,498

40,211

220,155

8,702

70,571

16,000 to

16,999

765

67

60,868

84,438

39,939

271,871

6,676

119,323

17,000 to

17,999

1,847

51

49,873

80,445

43,670

216,337

7,706

72,672

18,000 to

18,999

1,463

140

45,589

88,654

47,887

282,110

8,409

125,634

19,000 to

19,999

953

526

47,199

113,041

47,784

198,305

9,217

47,497

20,000 to

20,999

396

167

41,975

81,982

50,461

236,966

75,829

21,000 to

21,999

2,697

325

40,218

73,075

52,230

11,070

82,712

22,000 to

22,999

303

339

40,142

69,954

16
240,2480
9, 2
ber 1

10,400

241,985

7,878

59,014

23,000 to

23,999

1,747

1,734

43,551

97,174

306,919

9,683

99,386

24,000 to

24,999

344

6

41,251

50,148

252,427

6,237

76,885

25,000 to

25,999

287

138

78,711

50,906

273,546

9,674

76,180

26,000 to

26,999

294

23

100,602

53,312

285,539

9,379

78,020

27,000 to

27,999

1,440

42,226

85,346

52,758

296,702

11,892

61,599

28,000 to

28,999

37,628

103,347

47,088

265,828

8,877

47,737

29,000 to

29,999

30,000 to

M
ted i

ci

98n

. 13, No
39,999

ham36,389
. Bon

v
y190
arille 208

iv
83,557 rc
a h
7358
1

cem
n De
ed o52,056
50,223

511

346

34,401

81,614

47,767

283,103

7,916

55,188

30,999

642

25

38,352

80,348

44,308

324,387

8,349

33,279

31,000 to

31,999

246

1,358

30,661

63,345

50,039

321,803

8,140

51,444

32,000 to

32,999

1,149

225

36,253

73,013

51,955

342,028

10,517

52,987

33,000 to

33,999

287

5

36,050

135,217

49,923

346,226

7,299

45,279

34,000 to

34,999

1,598

60

33,519

77,935

46,835

327,239

9,782

77,047

35,000 to

35,999

52

49

31,376

79,888

46,147

344,107

7,287

43,830

36,000 to

36,999

198

104

29,061

62,439

48,466

418,084

9,065

62,604

37,000 to

37,999

1,927

3,764

34,031

103,364

48,710

384,005

9,684

38,137

38,000 to

38,999

406

402

30,994

69,020

48,483

345,146

11,151

60,052

39,000 to

39,999

453

36

30,242

71,444

43,689

391,757

11,075

114,590

40,000 to

49,999

6,496

4,705

291,298

850,479

428,773

3,929,686

93,392

639,093

50,000 to

59,999

9,004

8,384

253,592

753,277

408,672

3,770,628

96,751

606,948

60,000 to

69,999

6,280

3,169

237,513

782,220

397,475

3,261,162

99,444

631,157

70,000 to

79,999

5,849

2,739

186,100

611,655

354,966

2,656,681

77,296

418,450

80,000 to

89,999

3,920

4,728

132,456

577,352

304,911

2,128,398

64,326

374,047

90,000 to

99,999

2,645

5,578

133,315

658,215

275,071

1,990,602

60,128

405,038

100,000 to

149,999

13,670

22,784

453,721

2,297,080

858,748

5,888,428

252,969

1,792,645

150,000 to

199,999

7,036

32,367

185,112

1,603,198

388,219

3,065,439

149,920

1,233,830

200,000 to

299,999

7,971

57,014

138,121

1,898,758

276,017

2,567,958

137,361

1,598,395

300,000 to

399,999

4,118

47,746

55,052

1,085,995

85,128

1,116,999

63,426

1,108,736

400,000 to

499,999

2,535

32,017

28,618

753,734

38,428

612,577

34,379

754,660

500,000 to

999,999

5,627

133,388

45,778

1,547,391

53,081

1,253,282

57,596

1,997,407

1,000,000 to

1,999,999

3,673

168,711

17,075

813,085

19,431

907,899

22,560

1,747,998

2,000,000 to

2,999,999

1,233

96,558

4,465

309,194

5,352

359,894

6,264

816,325

3,000,000 to

3,999,999

591

64,898

2,058

163,990

2,484

264,069

2,840

583,630

4,000,000 to

4,999,999

363
1,357

48,924
404,877

1,176
3,628

106,960
592,988

1,392
4,286

152,090
1,618,597

1,577
4,937

335,666
3,546,095

143,296

$1,222,206

3,985,977

$18,796,918

5,730,949

$85,041,666

1,688,252

$50,380,501

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 31 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Medical Expenses
Adjusted Gross Income
Class
Negative

State and Local Income Taxes

Amount
Number

Real Estate Taxes

Amount

(Thousands)

Number

Personal Property Taxes

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

55,616

$612,595

68,389

$521,091

69,762

$598,769

44,285

0

Zero

0

49

523

0

0

48

$21,183
14

8,833

10,391

34,256

6,407

2,911

1 to

999

8,114

69,300

10,606

1,000 to

1,999

5,182

43,441

7,393

8,686

6,524

20,103

5,021

1,016

2,000 to

2,999

5,235

49,638

6,451

11,895

5,151

18,632

3,654

1,039

3,000 to

3,999

4,190

32,996

5,957

10,945

4,939

38,393

4,163

1,134

4,000 to

4,999

7,685

54,695

9,384

14,294

7,936

24,146

7,005

1,267

5,000 to

5,999

6,326

55,798

9,990

15,501

8,498

27,371

5,548

1,141

6,000 to

6,999

6,584

83,196

8,942

8,134

6,560

21,247

5,868

1,136

7,000 to

7,999

5,723

50,057

8,144

6,859

6,666

21,258

4,509

1,102

8,000 to

8,999

4,957

42,556

8,989

8,200

6,227

22,914

4,217

1,797

9,000 to

9,999

6,794

63,392

10,967

10,072

9,762

32,242

6,224

2,951

10,000 to

10,999

12,196

148,368

14,275

9,829

12,400

38,640

8,630

2,082

11,000 to

11,999

9,308

66,388

14,202

13,882

9,736

32,390

8,753

2,462

12,000 to

12,999

9,484

69,373

12,329

9,961

11,070

41,133

9,874

3,365

13,000 to

13,999

11,501

92,807

18,329

13,024

13,014

42,298

8,835

2,231

14,000 to

14,999

9,027

58,660

16,414

17,951

14,233

42,696

10,171

3,481

15,000 to

15,999

9,174

87,550

17,316

11,697

14,236

48,193

8,273

1,764

16,000 to

16,999

9,745

70,825

15,796

17,824

13,897

44,014

8,784

2,246

17,000 to

17,999

9,037

164,763

17,554

15,285

13,433

44,688

9,932

3,052

18,000 to

18,999

11,642

82,714

24,484

22,724

18,854

65,380

14,260

5,026

19,000 to

19,999

13,289

103,543

22,808

22,046

21,859

65,112

15,141

4,102

20,000 to

20,999

13,420

133,292

28,263

25,870

21,470

65,149

3,922

21,000 to

21,999

11,196

92,876

21,992

25,792

17,284

14,868

4,145

22,000 to

22,999

13,691

105,968

26,700

30,731

16
59,5930
9, 2
ber 1

16,391

58,003

16,075

4,037

23,000 to

23,999

11,715

104,159

25,052

24,484

88,959

15,264

6,232

24,000 to

24,999

14,816

144,870

29,309

23,036

75,093

18,776

6,151

25,000 to

25,999

13,564

125,393

6,824

26,000 to

26,999

10,851

98,386

27,000 to

27,999

12,384

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

11,765n M
ted i
ci12,178

. 13, No

27,506

21,060

71,794

18,726

33,990

19,435

62,991

17,995

8,178

31,455

41,117

25,353

81,201

21,272

17,469

27,152

ham27,473
. Bon

107,894
ey v
arill113,165

iv
28,825 rc
a h
7358
1

cem
n De
ed o20,928
18,975

28,761

32,223

20,090

68,183

17,787

5,588

114,780

34,164

34,353

23,897

73,984

20,974

8,547

14,098

113,949

31,067

38,544

23,515

73,294

19,568

5,637

31,999

15,271

104,368

32,957

36,471

23,664

75,143

21,799

7,786

32,000 to

32,999

12,572

112,087

35,676

45,718

29,036

98,035

24,141

8,279

33,000 to

33,999

12,521

109,714

32,484

40,079

21,107

66,858

22,517

8,534

34,000 to

34,999

11,346

88,753

36,940

49,316

27,484

92,913

26,316

12,010

35,000 to

35,999

10,324

78,315

32,952

56,854

26,833

89,019

22,512

8,033

36,000 to

36,999

12,638

111,505

37,409

59,531

28,301

97,739

26,029

8,478

37,000 to

37,999

11,832

100,284

32,034

46,123

25,292

77,385

19,939

7,663

38,000 to

38,999

11,597

106,772

35,386

52,303

26,165

100,102

22,697

7,011

39,000 to

39,999

11,881

107,339

35,573

50,111

24,679

79,540

23,726

12,288

40,000 to

49,999

108,326

907,446

379,121

828,457

288,600

973,837

250,564

91,685

50,000 to

59,999

90,214

784,515

377,147

941,418

299,771

1,020,980

268,597

98,127

60,000 to

69,999

75,343

655,668

397,069

1,167,976

322,961

1,145,908

289,562

106,794

70,000 to

79,999

64,323

568,104

375,341

1,355,163

307,130

1,156,414

284,169

107,031

80,000 to

89,999

45,246

410,201

349,550

1,507,564

273,955

1,063,682

259,808

105,932

90,000 to

99,999

34,070

362,449

319,059

1,652,340

248,303

1,035,003

237,670

98,283

100,000 to

149,999

87,690

1,039,602

1,103,620

7,764,048

931,770

4,388,816

862,201

344,627

150,000 to

199,999

29,054

372,549

536,383

6,033,695

461,024

2,739,042

424,938

179,514

200,000 to

299,999

13,509

285,796

424,751

7,719,092

369,414

2,802,467

324,016

140,071

300,000 to

399,999

3,519

137,715

149,054

4,381,824

133,179

1,313,205

109,313

49,635

400,000 to

499,999

1,163

50,149

69,610

2,864,552

63,176

726,330

49,290

23,726

500,000 to

999,999

1,207

66,405

98,717

6,814,989

91,226

1,350,961

68,277

38,217

1,000,000 to

1,999,999

235

20,071

32,542

5,574,903

30,407

680,671

20,940

15,642

2,000,000 to

2,999,999

47

6,248

8,148

2,901,991

7,646

236,775

5,057

4,437

3,000,000 to

3,999,999

8

472

3,565

1,663,849

3,343

126,037

2,240

2,250

4,000,000 to

4,999,999

7
9

2,056
1,683

1,938
5,665

1,229,045
13,779,583

1,844
5,436

82,515
420,964

1,175
3,432

1,838
7,646

1,024,438

$9,947,653

5,582,847

$69,739,689

4,591,936

$24,142,458

4,068,227

$1,638,768

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 32 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Other Taxes
Adjusted Gross Income
Class
Negative

Total Taxes

Amount
Number

Mortgage Interest
Amount

Number

(Thousands)

Points and Investment Interest

Amount
Number

(Thousands)

(Thousands)

Amount
Number

(Thousands)

7,003

$5,469

82,199

$1,146,512

58,997

$935,208

19,936

0

Zero

0

49

538

177

1,929

0

$233,655
0

681

14,022

46,681

8,783

82,241

399

380

1 to

999

1,672

1,000 to

1,999

538

43

8,863

29,848

4,266

30,955

743

652

2,000 to

2,999

685

124

6,767

31,691

4,776

49,431

525

2,316

3,000 to

3,999

1,252

213

6,552

50,685

4,064

44,401

1,368

12,228

4,000 to

4,999

2,050

455

11,388

40,162

8,311

58,981

753

485

5,000 to

5,999

4,044

314

11,339

44,327

6,180

87,799

538

619

6,000 to

6,999

868

260

10,165

30,777

5,205

47,477

1,021

847

7,000 to

7,999

1,282

143

8,414

29,362

5,251

43,795

1,128

1,694

8,000 to

8,999

1,238

233

9,625

33,144

5,313

50,561

469

56

9,000 to

9,999

1,222

462

13,339

45,728

8,508

106,547

701

142

10,000 to

10,999

1,552

382

17,571

50,932

10,296

101,109

1,009

830

11,000 to

11,999

1,264

1,354

15,192

50,088

8,452

73,609

685

507

12,000 to

12,999

2,607

384

15,807

54,843

9,836

91,912

850

1,105

13,000 to

13,999

4,582

1,195

19,216

58,748

11,819

108,648

1,065

859

14,000 to

14,999

4,494

1,792

18,248

65,920

11,307

100,694

1,185

1,954

15,000 to

15,999

4,163

814

18,152

62,467

11,832

104,688

1,175

472

16,000 to

16,999

2,452

624

17,848

64,709

10,934

104,756

1,362

3,985

17,000 to

17,999

3,085

1,003

18,382

64,028

11,644

97,252

974

1,026

18,000 to

18,999

2,932

676

26,266

93,806

16,247

148,880

1,592

1,089

19,000 to

19,999

5,822

1,541

26,798

92,801

19,536

163,443

3,111

1,519

20,000 to

20,999

6,553

1,136

29,456

96,076

18,943

176,279

1,707

21,000 to

21,999

5,665

965

23,032

90,495

16,317

1,772

1,592

22,000 to

22,999

4,344

1,183

27,263

93,955

16
170,0140
9, 2
ber 1

2,024

149,740

2,267

990

23,000 to

23,999

4,381

1,977

27,231

121,651

166,255

1,267

1,015

24,000 to

24,999

5,931

1,753

19,163

165,705

2,034

584

25,000 to

25,999

7,720

2,476

19,022

169,256

2,208

1,735

26,000 to

26,999

6,718

27,000 to

27,999

7,589

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to
32,000 to

iv
30,530
111,822 rc
a h
358
7108,602
29,196 13-1
.
, No

cem
n De
ed o16,755
16,129

am27,997

106,567

17,063

149,353

2,935

825

33,730

142,003

21,814

217,838

2,139

1,484

2,079

29,109

108,074

17,975

177,987

1,780

1,000

2,538

35,142

119,423

20,468

193,609

3,055

768

7,151

2,484

31,615

119,959

21,039

197,451

4,595

2,905

31,999

8,292

2,983

33,195

122,382

20,674

175,244

2,216

2,023

32,999

9,239

3,138

36,425

155,171

26,466

241,163

2,445

1,860

33,000 to

33,999

8,183

6,239

35,053

121,710

20,262

186,518

1,979

1,222

34,000 to

34,999

10,819

4,288

37,528

158,528

27,308

213,630

3,120

2,625

35,000 to

35,999

8,559

2,773

34,482

156,680

24,976

225,483

2,331

1,817

36,000 to

36,999

7,347

3,058

38,610

168,806

25,531

214,907

4,156

2,532

37,000 to

37,999

6,656

2,929

32,325

134,099

22,987

212,332

2,057

1,306

38,000 to

38,999

8,659

5,577

35,881

164,995

24,400

219,306

3,861

2,460

39,000 to

39,999

8,793

3,245

35,720

145,184

24,695

211,544

3,313

3,402

40,000 to

49,999

83,060

29,746

380,958

1,923,725

261,651

2,431,837

36,081

28,607

50,000 to

59,999

80,588

29,754

378,751

2,090,279

275,577

2,676,633

35,175

31,403

60,000 to

69,999

81,720

28,879

399,633

2,449,557

302,613

3,029,860

45,146

39,294

70,000 to

79,999

74,872

28,126

376,838

2,646,734

291,096

3,032,061

43,437

37,895

80,000 to

89,999

68,090

27,427

349,953

2,704,605

257,857

2,768,300

44,960

43,694

90,000 to

99,999

55,736

25,458

319,859

2,811,084

233,039

2,678,111

42,938

57,710

100,000 to

149,999

163,124

82,038

1,105,159

12,579,528

869,172

11,014,900

163,146

205,160

150,000 to

199,999

72,471

42,618

536,717

8,994,868

423,963

6,639,348

94,059

131,017

200,000 to

299,999

49,896

31,829

424,893

10,693,458

335,575

6,012,133

85,771

189,168

300,000 to

399,999

15,241

12,207

149,076

5,756,872

118,336

2,418,193

37,395

139,359

400,000 to

499,999

6,236

5,731

69,630

3,620,338

55,659

1,236,136

19,618

90,215

500,000 to

999,999

9,692

15,431

98,768

8,219,599

76,581

1,862,722

34,268

255,408

1,000,000 to

1,999,999

3,052

11,233

32,556

6,282,448

23,829

614,934

14,057

264,021

2,000,000 to

2,999,999

779

5,206

8,150

3,148,410

5,582

152,135

4,051

129,321

3,000,000 to

3,999,999

333

2,550

3,565

1,794,686

2,325

64,048

1,919

74,841

4,000,000 to

4,999,999

185
475

1,192
13,204

1,938
5,667

1,314,589
14,221,396

1,246
3,186

35,068
88,110

1,103
3,647

54,679
679,661

966,174

$465,239

5,661,834

$95,986,154

4,201,013

$53,222,461

798,912

$2,751,724

5,000,000 and over
TOTAL

1,407

.
2,216

5,220n M
i
cited
7,997

yv
arille

Bonh

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 33 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Total Interest
Adjusted Gross Income
Class
Negative

Cash/Check Contributions

Amount
Number

Non-Cash Contributions

Amount

(Thousands)

Number

Contribution Carryover

Amount

(Thousands)

Number

Amount

(Thousands)

Number

(Thousands)

62,692

$1,168,863

11,891

$75,734

7,538

$16,610

2,879

177

Zero

1,929

0

0

48

55

0

$24,260
0

669

-911

1 to

999

8,788

82,621

4,486

5,506

3,338

2,477

1,000 to

1,999

4,442

31,606

3,244

2,706

2,487

1,728

407

-1

2,000 to

2,999

4,882

51,747

3,942

4,320

1,858

842

1,533

46

3,000 to

3,999

4,135

56,629

2,634

3,311

1,731

1,067

376

1,051

4,000 to

4,999

8,414

59,466

5,318

5,741

2,010

1,339

964

432

5,000 to

5,999

6,284

88,418

5,668

5,141

3,827

3,731

258

235

6,000 to

6,999

5,256

48,324

3,955

4,836

3,157

1,584

580

529

7,000 to

7,999

5,651

45,489

4,628

9,380

3,058

1,723

593

1,033

8,000 to

8,999

5,366

50,617

4,361

8,699

2,692

1,316

353

157

9,000 to

9,999

8,612

106,689

6,134

7,851

2,934

1,597

308

323

10,000 to

10,999

10,607

101,939

8,836

13,469

5,885

4,043

1,062

244

11,000 to

11,999

8,549

74,116

10,203

13,696

5,759

3,255

830

1,247

12,000 to

12,999

9,939

93,017

7,434

7,572

6,581

4,127

457

855

13,000 to

13,999

11,922

109,507

10,028

15,843

5,996

3,522

354

396

14,000 to

14,999

11,588

102,648

10,250

16,301

5,741

3,393

361

755

15,000 to

15,999

12,231

105,160

12,261

15,037

5,564

3,424

499

1,308

16,000 to

16,999

11,238

108,741

10,129

17,832

6,092

3,879

630

292

17,000 to

17,999

11,795

98,278

11,336

18,739

7,359

5,856

354

1,429

18,000 to

18,999

16,344

149,969

11,811

18,070

10,353

6,740

812

1,418

19,000 to

19,999

19,826

164,962

14,834

25,241

9,970

6,071

423

1,620

20,000 to

20,999

19,234

177,986

16,338

24,392

10,063

6,452

641

7,940

21,000 to

21,999

16,543

171,606

15,077

24,794

10,614

859

2,066

22,000 to

22,999

16,540

150,730

17,372

33,669

7,334

660

2,263

23,000 to

23,999

16,845

167,271

17,542

6,446

875

3,072

24,000 to

24,999

19,305

166,289

20,982

13,335

8,365

819

3,785

25,000 to

25,999

19,340

170,991

2,338

26,000 to

26,999

17,199

150,178

27,000 to

27,999

22,039

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

18,169n M
ted i
ci20,653

. 13, No

29,228

11,429

8,087

455

26,025

12,532

8,237

320

667

21,966

35,974

12,956

6,714

576

1,946

16,168

ham16,487
. Bon

219,322
ey v
arill178,987

11,917

ived
30,952 rc
a h
7358
1
32,051

ecem
on D
9,581

16
6,465
9, 20
ber 1

19,858

30,231

12,016

7,884

482

2,564

194,377

22,709

44,102

16,538

10,723

338

331

21,233

200,357

21,823

44,391

16,100

12,560

51

76

31,999

20,855

177,267

23,783

33,992

18,318

12,768

383

935

32,000 to

32,999

26,754

243,023

24,354

42,730

18,738

13,739

192

630

33,000 to

33,999

20,545

187,739

23,818

57,310

14,228

10,409

1,431

13,079

34,000 to

34,999

27,504

216,255

24,437

42,241

17,546

11,410

289

1,649

35,000 to

35,999

25,128

227,299

23,891

44,389

16,032

10,184

279

3,232

36,000 to

36,999

25,791

217,439

27,048

49,858

19,282

13,423

441

2,866

37,000 to

37,999

23,179

213,639

21,950

39,519

16,324

10,543

200

1,243

38,000 to

38,999

24,692

221,766

24,315

40,654

17,783

11,032

526

2,636

39,000 to

39,999

24,937

214,945

23,869

39,368

18,857

12,856

189

1,289

40,000 to

49,999

264,039

2,460,444

274,994

567,326

195,765

142,710

4,488

36,182

50,000 to

59,999

277,996

2,708,037

282,677

612,943

211,169

170,538

3,722

21,419

60,000 to

69,999

306,033

3,069,154

299,387

671,310

225,293

171,099

2,334

10,792

70,000 to

79,999

293,840

3,069,956

283,267

639,513

220,665

185,617

2,220

13,023

80,000 to

89,999

259,836

2,811,994

260,366

635,420

203,622

172,170

1,902

7,653

90,000 to

99,999

235,709

2,735,821

240,230

640,695

194,696

176,316

2,127

21,025

100,000 to

149,999

877,859

11,220,060

873,225

2,566,849

693,469

694,064

9,987

82,742

150,000 to

199,999

430,773

6,770,364

441,054

1,548,305

344,641

416,264

3,302

48,910

200,000 to

299,999

343,513

6,201,302

356,458

1,588,013

269,480

395,665

2,657

42,990

300,000 to

399,999

122,756

2,557,552

128,839

781,082

90,135

180,151

1,055

40,070

400,000 to

499,999

57,981

1,326,352

61,643

479,007

41,453

102,996

284

12,492

500,000 to

999,999

81,897

2,118,129

89,404

1,035,843

56,126

259,331

843

95,492

1,000,000 to

1,999,999

26,877

878,955

30,034

799,569

16,856

278,445

434

67,868

2,000,000 to

2,999,999

6,634

281,456

7,577

373,353

3,927

170,514

159

37,296

3,000,000 to

3,999,999

2,926

138,889

3,337

232,687

1,706

124,268

79

37,282

4,000,000 to

4,999,999

1,605
4,696

89,746
767,771

1,833
5,418

155,442
2,570,182

926
2,800

84,177
4,766,757

40
194

18,668
303,424

4,270,194

$55,974,184

4,226,913

$16,938,431

3,170,900

$8,765,097

60,536

$988,653

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 34 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Total Contributions
Adjusted Gross Income
Class
Negative

Casualty and Theft Losses

Amount
Number

Amount

(Thousands)

Number

Total Federal Itemized
Deductions

All Other Deductions
Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

13,022

$108,916

203

$6,593

44,405

$430,389

84,131

48

Zero

55

0

0

0

0

225

$3,463,244
2,521

1 to

999

5,835

6,160

0

0

4,520

18,441

14,248

226,116

1,000 to

1,999

4,792

3,664

0

0

3,084

3,895

8,984

112,871

2,000 to

2,999

4,297

4,438

0

0

2,442

4,560

6,921

142,902

3,000 to

3,999

3,528

4,191

0

0

2,703

6,850

6,656

152,228

4,000 to

4,999

5,721

6,915

51

529

5,994

10,630

11,492

172,931

5,000 to

5,999

6,221

8,678

0

0

3,047

6,797

11,493

205,148

6,000 to

6,999

5,481

6,167

1,275

5,358

5,562

16,363

10,165

191,396

7,000 to

7,999

5,363

11,154

0

0

4,001

10,941

8,569

147,625

8,000 to

8,999

4,907

9,749

51

265

4,843

22,906

9,677

159,811

9,000 to

9,999

6,590

9,245

0

0

3,940

11,931

13,341

237,940

10,000 to

10,999

9,491

15,866

0

0

7,077

22,905

18,890

342,765

11,000 to

11,999

11,182

18,004

0

0

6,521

25,132

15,245

234,827

12,000 to

12,999

9,951

11,671

0

0

6,106

22,406

16,064

252,993

13,000 to

13,999

11,428

18,730

103

3,822

6,766

34,734

19,495

319,554

14,000 to

14,999

11,918

19,927

0

0

7,368

25,523

18,403

275,548

15,000 to

15,999

13,276

18,393

0

0

5,472

30,117

18,306

304,957

16,000 to

16,999

10,938

21,343

0

0

6,149

28,668

18,002

296,140

17,000 to

17,999

12,950

25,684

103

440

7,039

28,530

18,433

384,493

18,000 to

18,999

15,361

25,806

97

256

7,352

39,013

26,267

393,166

19,000 to

19,999

17,632

32,296

0

0

7,391

36,890

26,920

435,267

20,000 to

20,999

19,029

37,030

45

345

10,411

77,201

29,636

527,547

21,000 to

21,999

17,297

31,461

51

87

8,964

22,000 to

22,999

20,308

42,365

0

0

23,000 to

23,999

19,131

38,495

52

27

ec
on D
9,364

24,000 to

24,999

22,966

42,205

25,000 to

25,999

18,531

36,908

26,000 to

26,999

19,619

34,848

27,000 to

27,999

24,078

28,000 to

28,999

29,000 to

21,668n

30,000 to

ed

iv
274 rc
a h
7358 0
0 13-1
.
, No

ham
. Bon

44,667
yv
arille
40,273

11,583

51

16
54,0540
9, 2
ber 1
66,743
em

25,499

442,921

27,308

464,296

56,828

27,327

492,346

11,591

58,866

30,530

527,462

10,780

64,872

29,337

510,606

141

1,086

11,464

90,789

27,998

487,226

96

1,128

13,094

83,301

33,872

602,530

45

108

10,603

86,424

29,110

530,553
576,293

29,999

M
ted i

ci25,854

53,322

102

321

14,635

89,606

35,193

30,999

24,246

57,028

51

2,993

12,227

87,065

31,661

590,714

31,000 to

31,999

26,402

46,597

51

573

16,795

90,385

33,195

548,063

32,000 to

32,999

28,511

56,177

348

2,833

13,048

74,130

36,522

649,057

33,000 to

33,999

26,868

79,799

45

442

12,818

89,668

35,508

595,110

34,000 to

34,999

28,542

55,151

96

1,073

17,771

115,197

37,574

642,034

35,000 to

35,999

26,062

56,028

0

0

14,509

100,166

34,482

622,679

36,000 to

36,999

30,229

65,687

49

239

16,528

117,345

38,610

689,713

37,000 to

37,999

24,667

51,305

0

0

13,119

84,854

32,421

592,131

38,000 to

38,999

27,693

54,322

99

424

14,670

104,785

35,932

661,072

39,000 to

39,999

26,438

53,057

51

1,618

14,908

99,528

35,722

623,954

40,000 to

49,999

306,399

743,064

1,147

15,701

159,663

1,100,956

381,206

7,237,471

50,000 to

59,999

315,049

801,490

696

6,533

155,482

1,005,395

378,901

7,505,755

60,000 to

69,999

336,265

850,654

400

9,192

164,367

1,081,619

399,688

8,237,961

70,000 to

79,999

319,652

835,988

1,297

11,445

149,469

1,023,195

377,008

8,269,088

80,000 to

89,999

293,121

812,153

352

7,878

132,691

929,743

349,954

7,782,520

90,000 to

99,999

272,139

833,904

231

3,123

115,550

828,900

319,859

7,669,818

100,000 to

149,999

967,232

3,341,397

831

15,082

357,742

2,739,324

1,105,378

30,973,557

150,000 to

199,999

481,665

2,012,309

584

14,359

150,650

1,410,706

536,728

19,571,992

200,000 to

299,999

382,599

2,009,454

280

17,085

94,369

1,211,772

424,915

20,387,390

300,000 to

399,999

136,323

987,050

34

4,455

28,993

533,776

149,114

9,735,794

400,000 to

499,999

64,134

590,930

42

9,194

12,239

336,274

69,632

5,613,295

500,000 to

999,999

92,311

1,374,774

84

30,143

18,829

704,340

98,786

11,400,409

1,000,000 to

1,999,999

30,647

1,095,110

12

6,139

7,381

685,681

32,559

7,946,134

2,000,000 to

2,999,999

7,688

554,012

a

a

2,174

381,533

8,150

3,869,343

3,000,000 to

3,999,999

3,380

373,692

a

a

1,023

212,069

3,565

2,195,859

4,000,000 to

4,999,999

1,855
5,459

247,102
7,569,909

0
0

0
0

607
2,139

150,618
1,412,381

1,939
5,667

1,570,368
21,364,485

4,683,992

$26,396,769

9,248

$184,071

1,964,035

$18,277,707

5,672,412

$201,161,985

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 35 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

California Adjust to Fed
Itemized Deductions
Adjusted Gross Income
Class
Negative

California Itemized Deductions

Amount
Number

California Standard Deductions

Amount

(Thousands)

Number

Personal
Exemption
Credit

Personal
Exemption
Credit

Number

(Thousands)

Amount

(Thousands)

Number

(Thousands)

Amount

90,256

$590,177

96,095

$3,113,839

106,080

$489,961

260,008

0

0

0

0

16,588

78,700

18,048

1,913

19,442

265,188

162,626

634,765

169,855

18,005

Zero

$27,561

1 to

999

19,538

5,443

1,000 to

1,999

11,965

9,132

9,578

119,911

133,969

437,120

94,400

10,006

2,000 to

2,999

13,715

8,045

10,855

162,984

157,056

595,637

118,827

12,596

3,000 to

3,999

12,313

12,418

8,836

161,328

182,851

769,747

138,041

14,632

4,000 to

4,999

17,222

13,249

15,098

193,634

174,260

767,108

152,797

16,196

5,000 to

5,999

16,727

15,193

13,680

225,232

205,566

927,099

180,594

19,143

6,000 to

6,999

15,928

7,841

12,728

204,342

202,887

926,715

187,158

19,839

7,000 to

7,999

16,874

9,670

13,026

177,897

207,349

956,824

201,872

21,398

8,000 to

8,999

17,389

12,393

13,560

183,072

196,861

950,860

200,462

21,249

9,000 to

9,999

21,594

12,484

18,790

270,743

261,958

1,301,494

282,664

29,962

10,000 to

10,999

23,322

13,770

22,938

362,890

228,108

1,161,031

267,779

28,385

11,000 to

11,999

23,457

18,554

18,611

248,769

232,937

1,167,035

259,941

27,554

12,000 to

12,999

21,924

14,283

20,388

276,348

229,523

1,184,578

266,859

28,287

13,000 to

13,999

33,400

16,607

24,951

342,616

255,613

1,383,205

314,095

33,294

14,000 to

14,999

28,492

21,426

27,518

346,360

225,017

1,235,711

284,800

30,189

15,000 to

15,999

28,491

17,476

21,982

312,468

226,263

1,262,833

278,136

29,482

16,000 to

16,999

26,634

23,187

23,702

320,469

229,467

1,262,134

281,880

29,879

17,000 to

17,999

30,190

22,448

26,247

432,871

213,966

1,178,834

273,904

29,034

18,000 to

18,999

36,780

26,238

31,898

427,554

209,751

1,190,570

285,148

30,226

19,000 to

19,999

34,950

26,585

32,083

460,972

203,739

1,166,027

278,995

29,573

20,000 to

20,999

38,618

29,650

35,357

553,569

185,617

1,053,589

269,369

28,553

21,000 to

21,999

34,916

33,820

32,254

471,732

193,042

275,231

29,174

22,000 to

22,999

37,642

32,305

32,864

472,613

1,120,171

273,061

28,944

23,000 to

23,999

34,536

32,439

32,844

515,000

on D

1,034,293

260,645

27,628

24,000 to

24,999

38,968

31,659

945,212

247,686

26,255

25,000 to

25,999

38,340

39,734

26,000 to

26,999

42,022

44,206

27,000 to

27,999

46,003

28,000 to

28,999

29,000 to

29,999

30,000 to

m36,405

1,006,453

260,226

27,584

534,878

165,247

965,186

252,162

26,729

nha
v. Bo

55,306
lley

ived 179,179
arch
36,098
163,817
358
7548,916
1
34,524. 13- 526,954
178,042
o
,N

1,114,691
r 19

be

194,126 cem
e

6
, 201

40,137

615,341

163,193

956,348

254,895

27,019

37,807

33,947

539,320

137,893

826,573

215,653

22,859

44,162

45,106

39,800

582,532

139,902

827,451

226,460

24,005

30,999

40,907

44,582

36,391

591,004

138,737

828,515

223,419

23,682

31,000 to

31,999

44,867

50,686

39,379

568,224

130,774

793,655

214,673

22,755

32,000 to

32,999

45,243

57,713

41,942

653,628

123,953

750,058

219,733

23,292

33,000 to

33,999

43,385

50,004

39,103

588,690

126,904

793,516

219,495

23,266

34,000 to

34,999

45,705

58,032

41,054

624,277

113,534

683,450

202,344

21,448

35,000 to

35,999

44,921

70,615

37,987

599,875

113,036

694,025

196,218

20,799

36,000 to

36,999

49,321

75,500

44,372

684,208

107,860

637,275

200,921

21,298

37,000 to

37,999

46,452

61,271

39,346

615,717

114,301

680,835

201,825

21,393

38,000 to

38,999

47,547

64,865

43,784

675,911

95,229

572,801

186,638

19,784

39,000 to

39,999

45,618

60,064

41,669

636,503

93,076

559,968

180,361

19,118

40,000 to

49,999

476,398

969,960

419,508

6,787,458

767,854

4,645,250

1,629,470

172,724

50,000 to

59,999

458,369

1,040,657

404,547

6,828,139

520,363

3,199,559

1,314,296

139,315

60,000 to

69,999

459,380

1,299,272

410,600

7,273,853

368,865

2,315,805

1,153,457

122,266

70,000 to

79,999

415,870

1,432,378

375,639

7,069,810

250,097

1,585,621

951,860

100,897

80,000 to

89,999

359,846

1,443,654

319,596

6,283,597

186,781

1,196,832

794,641

84,232

90,000 to

99,999

323,517

1,550,396

287,630

6,011,585

140,745

917,055

700,789

74,284

100,000 to

149,999

1,103,904

7,718,106

992,708

23,210,742

304,149

2,019,899

2,231,970

236,589

150,000 to

199,999

526,656

5,927,017

471,960

13,543,811

103,241

688,314

1,034,576

109,665

200,000 to

299,999

410,578

7,489,133

370,652

12,499,184

62,280

414,531

795,320

84,304

300,000 to

399,999

145,330

4,279,693

131,243

5,344,051

19,852

127,762

278,370

29,507

400,000 to

499,999

68,077

2,806,082

58,975

2,614,975

12,004

79,803

130,614

13,845

500,000 to

999,999

95,979

6,642,552

75,672

3,969,182

24,961

178,226

184,427

19,549

1,000,000 to

1,999,999

31,777

5,446,911

24,495

2,044,972

8,655

62,482

59,614

6,319

2,000,000 to

2,999,999

8,083

2,877,540

6,719

941,702

1,567

11,196

14,857

1,575

3,000,000 to

3,999,999

3,588

1,665,102

3,115

547,719

525

3,690

6,496

689

4,000,000 to

4,999,999

1,942
5,715

1,226,711
13,917,741

1,748
5,288

370,323
7,600,412

220
457

1,580
3,223

3,508
10,230

372
1,084

6,282,520

$69,604,887

5,601,359

$133,149,893

9,892,513

$55,322,886

20,671,774

$2,191,208

5,000,000 and over
TOTAL

37,179n
i

cited

Mari

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 36 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES
Dependent
Exemption
Credit
Adjusted Gross Income
Class
Negative

Dependent
Exemption
Credit

Senior/Blind
Exemption Credit

Amount
Number

(Thousands)

Senior/Blind
Exemption
Credit

Total Exemption Credit

Amount
Number

Other State Tax Credit

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

59,798

$19,495

95,267

$42

188,334

$56,809

a

a

3,753

Zero

1,223

4,582

0

16,235

3,622

0

0

1 to

999

34,996

11,409

46,573

34

142,373

34,301

0

0

1,000 to

1,999

19,438

6,337

22,054

16

83,153

18,674

1,057

5

2,000 to

2,999

25,959

8,463

25,888

27

104,814

23,803

a

a

3,000 to

3,999

36,194

11,799

27,462

10

122,516

29,338

0

0

4,000 to

4,999

41,350

13,480

26,325

34

137,628

32,440

0

0

5,000 to

5,999

65,846

21,466

33,565

22

159,798

44,165

206

2

6,000 to

6,999

62,910

20,509

30,316

11

169,480

43,559

206

2

7,000 to

7,999

73,402

23,929

28,617

38

178,747

48,357

51

2

8,000 to

8,999

84,007

27,386

32,316

37

176,774

52,057

206

5

9,000 to

9,999

138,545

45,166

41,502

33

255,950

79,527

51

1

10,000 to

10,999

134,122

43,724

42,180

33

233,844

76,579

206

8

11,000 to

11,999

135,571

44,196

38,018

21

230,430

75,776

51

0

12,000 to

12,999

152,731

49,790

41,126

49

231,426

82,441

51

5

13,000 to

13,999

228,137

74,373

42,401

38

266,313

112,176

103

6

14,000 to

14,999

200,792

65,458

40,291

38

244,065

100,183

206

5

15,000 to

15,999

205,036

66,842

34,815

65

239,873

100,014

51

2

16,000 to

16,999

217,492

70,902

32,334

38

243,785

104,240

382

15

17,000 to

17,999

185,409

60,443

42,825

44

235,700

94,015

360

20

18,000 to

18,999

201,925

65,828

39,023

56

234,140

100,459

199

7

19,000 to

19,999

196,131

63,939

44,729

58

230,928

98,251

560

73

20,000 to

20,999

172,128

56,114

38,897

60

219,272

22

21,999

202,756

66,099

42,693

37

222,824

204

17

22,000 to

22,999

208,319

67,912

38,497

50

100,935

357

39

23,000 to

23,999

210,856

68,739

39,636

on D

16
9, 20
99,796
ber 1

389

21,000 to

100,567

96

1

24,000 to

24,999

174,409

56,857

86,764

1,426

45

25,000 to

25,999

171,954

56,057

44

210,902

87,581

1,341

350

26,000 to

26,999

177,741

57,944

173
37,272. 13, No

24

201,188

88,215

148

9

27,000 to

27,999

188,470

35,624

20

202,859

92,309

231

31

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

m33,429

nha
v. Bo

61,508
y
arille

168,485n M
i
ited
c159,272

34,464

224,421 cem
e

ived 210,242
arch
197,839
5830
41

88,786

54,926

31,694

39

171,076

81,145

294

33

51,923

34,628

151

179,188

79,597

383

49

171,762

55,994

30,832

179

172,484

82,944

226

35

31,999

171,164

55,800

29,101

29

169,948

81,640

550

63

32,000 to

32,999

168,594

54,962

25,776

11

165,486

80,985

249

42

33,000 to

33,999

170,206

55,487

29,264

52

164,499

81,850

96

32

34,000 to

34,999

156,846

51,132

30,915

78

154,484

75,857

147

31

35,000 to

35,999

152,766

49,802

29,863

20

149,476

73,766

584

127

36,000 to

36,999

127,624

41,606

32,101

30

152,024

66,305

220

35

37,000 to

37,999

133,757

43,605

29,174

25

153,444

68,088

3,508

315

38,000 to

38,999

120,642

39,329

26,841

204

138,950

61,829

96

59

39,000 to

39,999

117,653

38,355

27,458

51

133,440

60,379

387

117

40,000 to

49,999

1,066,189

347,578

251,602

239

1,187,483

546,958

4,311

1,314

50,000 to

59,999

773,500

252,161

210,070

130

923,948

413,718

4,106

1,389

60,000 to

69,999

652,381

212,676

179,736

125

778,861

353,974

5,784

2,563

70,000 to

79,999

551,350

179,740

142,855

148

625,295

295,834

4,707

2,719

80,000 to

89,999

439,967

143,429

111,443

118

505,968

239,454

4,580

2,784

90,000 to

99,999

366,753

119,562

102,640

95

428,179

204,702

3,791

3,637

100,000 to

149,999

1,248,205

406,915

273,807

272

1,296,181

672,417

14,952

15,224

150,000 to

199,999

575,092

187,480

124,025

53

573,039

307,648

12,080

11,870

200,000 to

299,999

446,107

145,438

96,498

85

388,957

231,687

13,696

31,719

300,000 to

399,999

157,110

51,218

35,293

23

123,680

66,362

7,930

28,278

400,000 to

499,999

76,023

24,783

17,892

6

32,559

7,280

5,126

28,174

500,000 to

999,999

109,888

35,824

25,928

14

1,782

639

11,320

115,649

1,000,000 to

1,999,999

35,260

11,497

9,953

4

126

58

6,450

106,522

2,000,000 to

2,999,999

8,671

2,827

2,626

0

22

13

2,106

57,699

3,000,000 to

3,999,999

3,914

1,276

1,203

0

17

11

1,078

39,015

4,000,000 to

4,999,999

2,107
6,478

687
2,112

657
1,809

0
1

5
17

2
7

652
2,348

27,290
291,519

12,347,944

$4,025,506

3,058,406

$3,235

14,586,476

$6,390,888

119,948

$768,975

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 37 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Total Special Credit
Adjusted Gross Income
Class
Negative

Renter's Credit

Amount
Number

G-1 Tax/5870A Tax

Amount

(Thousands)

Number

Alternative Minimum Tax

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

a

a

0

$0

a

a

1,160

$14,352

0

Zero

0

0

0

0

0

0

0
a

1 to

999

a

a

51

0

0

0

a

1,000 to

1,999

1,541

7

308

1

0

0

a

a

2,000 to

2,999

1,532

19

1,480

18

0

0

1,005

199

3,000 to

3,999

257

7

257

7

0

0

0

0

4,000 to

4,999

3,856

34

3,754

30

0

0

1,057

339

5,000 to

5,999

4,127

67

3,922

65

0

0

2,010

670

6,000 to

6,999

4,719

122

4,462

118

0

0

0

0

7,000 to

7,999

5,931

236

5,879

235

0

0

505

1,255

8,000 to

8,999

3,694

192

3,437

159

0

0

1,057

41

9,000 to

9,999

2,949

163

2,897

162

0

0

51

6

10,000 to

10,999

2,108

126

1,902

114

1,005

90

51

2

11,000 to

11,999

3,023

179

2,971

178

0

0

51

25

12,000 to

12,999

2,136

132

2,033

122

0

0

0

0

13,000 to

13,999

40,819

544

40,716

537

0

0

52

95

14,000 to

14,999

39,677

1,201

39,420

1,195

0

0

51

14

15,000 to

15,999

43,167

2,124

43,064

2,120

0

0

15

27

16,000 to

16,999

49,139

2,937

48,933

2,920

0

0

a

a

17,000 to

17,999

47,169

2,810

46,816

2,786

0

0

0

0

18,000 to

18,999

54,029

3,268

52,607

2,980

0

0

0

0

19,000 to

19,999

39,803

2,347

39,289

2,261

0

0

0

0

20,000 to

20,999

46,315

2,711

46,073

2,681

0

0

46

11

21,000 to

21,999

44,837

2,680

44,633

2,663

0

22,000 to

22,999

46,751

2,830

46,445

2,769

23,000 to

23,999

42,879

2,572

24,000 to

24,999

40,821

2,518

25,000 to

25,999

55,533

3,592

26,000 to

26,999

52,984

2,989

ived
40,725
2,442 rc
a h
7358
54,293 13-1
3,224
.
, No

27,000 to

27,999

47,911

28,000 to

28,999

29,000 to

39,097n

30,000 to

42,834

2,570

16

0
9, 20

0

0

0

0

0

0

0

0

0

0

1,053

741

ec
on D0

er 1
emb

0

ham52,677
. Bon

0

0

51

3

2,971

0

0

0

0

46,532

2,734

0

0

a

a

38,395

2,302

0

0

0

0

2,859
yv
arille2,392

29,999

M
ted i

ci44,994

2,821

44,643

2,722

0

0

0

0

30,999

36,772

2,300

36,496

2,246

0

0

0

0

31,000 to

31,999

38,919

2,625

38,267

2,468

0

0

a

a

32,000 to

32,999

33,781

2,282

33,380

2,162

0

0

51

49

33,000 to

33,999

37,230

2,615

36,981

2,519

0

0

0

0

34,000 to

34,999

34,662

2,338

34,362

2,266

0

0

0

0

35,000 to

35,999

35,719

2,555

35,422

2,361

0

0

0

0

36,000 to

36,999

33,707

2,291

33,329

2,173

0

0

11

75

37,000 to

37,999

13,405

796

7,858

333

0

0

0

0

38,000 to

38,999

12,211

1,005

10,496

820

0

0

a

a

39,000 to

39,999

13,132

1,297

10,782

965

0

0

0

0

40,000 to

49,999

119,896

14,372

100,766

10,473

0

0

14

26

50,000 to

59,999

146,132

20,856

124,866

14,177

0

0

227

552

60,000 to

69,999

149,953

25,107

125,276

14,772

0

0

122

190

70,000 to

79,999

73,066

15,061

37,655

4,492

0

0

889

534

80,000 to

89,999

35,924

9,918

0

0

0

0

873

829

90,000 to

99,999

30,146

10,268

0

0

0

0

1,649

1,795

100,000 to

149,999

21,728

28,426

0

0

0

0

3,710

5,638

150,000 to

199,999

17,190

24,867

0

0

10

1

1,909

4,601

200,000 to

299,999

19,782

60,527

0

0

44

36

1,619

6,132

300,000 to

399,999

12,212

56,539

0

0

17

2

1,191

8,909

400,000 to

499,999

8,036

57,194

0

0

0

0

526

3,921

500,000 to

999,999

16,014

197,142

0

0

44

293

781

9,872

1,000,000 to

1,999,999

8,694

203,246

0

0

a

a

260

8,093

2,000,000 to

2,999,999

2,785

108,694

0

0

a

a

48

2,667

3,000,000 to

3,999,999

1,370

74,994

0

0

0

0

13

780

4,000,000 to

4,999,999

821
2,828

49,745
461,033

0
0

0
0

0
a

0
a

5
11

267
2,288

1,767,963

$1,482,567

1,467,384

$105,315

1,129

$2,755

22,139

$75,038

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 38 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Mental Health Tax
Adjusted Gross Income
Class
Negative

Other Taxes

Amount
Number

Taxes Withheld

Amount

(Thousands)

Number

Estimated Taxes Paid

Amount
Number

(Thousands)

(Thousands)

Amount
Number

(Thousands)

0

$0

2,573

$1,887

47,245

$92,863

10,378

0

Zero

0

0

0

399

254

0

$122,103
0

5,529

65

27,202

5,930

1,555

805

1 to

999

0

0

1,000 to

1,999

0

0

836

32

41,970

1,987

2,730

1,028

2,000 to

2,999

0

0

2,612

81

62,228

2,678

1,187

1,317

3,000 to

3,999

0

0

762

4

83,204

3,548

2,351

2,985

4,000 to

4,999

0

0

1,820

29

96,149

5,266

2,179

2,207

5,000 to

5,999

0

0

877

25

109,429

6,275

3,840

728

6,000 to

6,999

0

0

2,370

136

116,870

9,446

1,388

788

7,000 to

7,999

0

0

2,062

39

125,680

9,399

1,523

1,462

8,000 to

8,999

0

0

1,823

302

114,361

10,012

1,322

815

9,000 to

9,999

0

0

5,170

413

145,830

11,646

1,455

718

10,000 to

10,999

0

0

2,907

363

143,353

14,349

1,432

1,332

11,000 to

11,999

0

0

2,714

100

158,783

20,118

2,781

1,551

12,000 to

12,999

0

0

1,262

54

151,352

18,035

3,268

1,099

13,000 to

13,999

0

0

1,376

40

165,261

22,883

2,876

1,779

14,000 to

14,999

0

0

2,778

178

159,167

24,786

2,441

1,001

15,000 to

15,999

0

0

2,688

270

164,538

24,716

2,134

1,541

16,000 to

16,999

0

0

3,971

634

167,065

29,258

1,273

1,023

17,000 to

17,999

0

0

1,998

274

170,897

33,901

2,421

1,434

18,000 to

18,999

0

0

4,186

811

169,023

36,196

3,158

4,316

19,000 to

19,999

0

0

4,091

239

160,218

38,091

4,410

6,220

20,000 to

20,999

0

0

6,053

389

166,797

44,667

3,065

21,000 to

21,999

0

0

2,103

325

168,689

2,318

1,869

22,000 to

22,999

0

0

5,164

436

16
45,0690
9, 2
ber 1

3,857

49,923

2,371

1,330

23,000 to

23,999

0

0

4,237

1,052

51,543

3,750

2,942

24,000 to

24,999

0

0

4,162

2,683

25,000 to

25,999

0

0

26,000 to

26,999

0

0

27,000 to

27,999

0

28,000 to

28,999

29,000 to

29,999

30,000 to

ci

0

hiv
561 rc
58 a

153,298

54,473

5,248

448

169,283

65,032

3,964

2,495

5,695

1,001

166,251

63,980

4,736

2,635

4,907

669

166,136

68,279

3,009

2,988

4,435

898

139,581

64,745

4,598

4,202

173

. 13, No

ham
. Bon

lley v0

Mari
ted i
0n

cem
n De
156,745
ed o
169,588

3,522

0

0

3,416

548

145,307

68,901

5,523

3,809

30,999

0

0

4,051

177

148,853

71,334

4,349

4,499

31,000 to

31,999

0

0

2,418

257

145,612

80,131

3,879

3,461

32,000 to

32,999

0

0

4,760

856

141,897

82,228

2,551

3,814

33,000 to

33,999

0

0

4,004

369

143,633

88,480

2,457

2,354

34,000 to

34,999

0

0

4,287

519

133,435

89,463

4,352

4,834

35,000 to

35,999

0

0

3,578

472

126,673

92,090

4,053

4,107

36,000 to

36,999

0

0

4,069

532

132,569

97,533

6,532

4,696

37,000 to

37,999

0

0

7,207

979

136,527

104,146

5,362

5,112

38,000 to

38,999

0

0

4,962

1,167

121,395

99,396

2,933

2,757

39,000 to

39,999

0

0

3,672

527

117,434

101,165

3,674

3,333

40,000 to

49,999

0

0

35,731

4,187

1,059,618

1,170,688

53,079

63,924

50,000 to

59,999

0

0

32,031

6,276

846,841

1,365,816

57,406

91,273

60,000 to

69,999

0

0

33,409

6,781

717,633

1,546,670

57,126

108,880

70,000 to

79,999

0

0

28,903

6,920

584,237

1,549,164

49,465

100,657

80,000 to

89,999

0

0

23,740

6,916

474,859

1,545,708

39,898

89,513

90,000 to

99,999

0

0

21,001

7,028

402,344

1,518,307

42,939

119,127

100,000 to

149,999

0

0

64,036

25,068

1,226,628

6,575,859

158,003

650,091

150,000 to

199,999

0

0

31,998

17,543

535,814

4,638,029

102,713

634,930

200,000 to

299,999

0

0

19,454

14,804

397,566

5,390,234

108,499

1,055,561

300,000 to

399,999

0

0

5,273

4,949

135,159

2,793,998

52,890

849,766

400,000 to

499,999

0

0

2,167

3,317

61,280

1,683,220

30,300

670,396

500,000 to

999,999

0

0

2,419

3,088

84,652

3,492,908

54,675

2,262,849

1,000,000 to

1,999,999

29,705

103,388

568

866

26,579

2,057,584

24,045

2,516,082

2,000,000 to

2,999,999

8,161

108,322

117

269

6,422

829,117

6,794

1,455,430

3,000,000 to

3,999,999

3,613

83,460

60

175

2,845

508,235

3,104

992,428

4,000,000 to

4,999,999

1,954
5,715

64,360
796,707

30
111

54
3,376

1,561
4,571

353,646
2,838,547

1,692
5,272

753,111
9,733,962

49,148

$1,156,236

442,158

$129,777

12,098,533

$41,761,947

983,518

$22,371,219

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 39 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES
Excess State Disability
Insurance (SDI)
Adjusted Gross Income
Class
Negative

Nonrefundable Child and
Dependent Credit

Amount
Number

Overpayment

Amount

(Thousands)

Number

Credit to Next Year's Tax

Amount
Number

(Thousands)

(Thousands)

Amount
Number

(Thousands)

689

$253

0

$0

55,438

$225,714

7,173

0

Zero

0

0

0

399

254

0

$76,960
0

1 to

999

0

0

0

0

25,797

6,838

996

250

1,000 to

1,999

0

0

0

0

43,088

2,606

770

452

2,000 to

2,999

a

a

0

0

62,001

4,009

680

288

3,000 to

3,999

a

a

0

0

85,451

6,688

508

2,047

4,000 to

4,999

a

a

0

0

89,938

7,083

645

1,597

5,000 to

5,999

0

0

0

0

92,749

6,198

1,893

524

6,000 to

6,999

0

0

0

0

106,035

9,750

667

375

7,000 to

7,999

0

0

0

0

110,224

9,740

1,943

227

8,000 to

8,999

0

0

0

0

103,064

10,309

986

429

9,000 to

9,999

0

0

0

0

134,666

11,785

713

275

10,000 to

10,999

a

a

0

0

135,426

14,497

708

558

11,000 to

11,999

0

0

0

0

148,900

20,181

664

290

12,000 to

12,999

0

0

0

0

145,346

18,185

716

271

13,000 to

13,999

0

0

0

0

157,113

23,131

1,075

1,407

14,000 to

14,999

51

40

0

0

153,013

23,518

1,185

231

15,000 to

15,999

45

1

0

0

156,061

23,368

1,223

471

16,000 to

16,999

0

0

0

0

152,434

26,286

727

517

17,000 to

17,999

51

0

0

0

162,153

29,938

1,657

650

18,000 to

18,999

a

a

0

0

157,831

33,291

1,268

933

19,000 to

19,999

0

0

0

0

156,524

37,601

1,419

1,155

20,000 to

20,999

0

0

0

0

158,502

38,648

3,852

21,999

0

0

0

0

159,033

1,403

1,117

22,000 to

22,999

0

0

0

0

16
37,6480
9, 2
ber 1

2,513

21,000 to

38,728

1,699

635

23,000 to

23,999

52

4

0

0

39,020

1,919

880

24,000 to

24,999

0

0

25,000 to

25,999

45

15

26,000 to

26,999

52

27,000 to

27,999

45

28,000 to

28,999

29,000 to

29,999

30,000 to

0

173

. 13, No

2
ham
. on
5B
ley v0
aril

102

iv
arch
58 0

cem
n De
148,886
ed o

3

158,206
147,885

40,846

1,601

676

152,845

44,928

1,603

1,336

204

7

148,756

45,045

1,787

1,163

255

17

146,612

46,637

1,593

1,161

453

54

133,268

47,367

1,585

627

M
ted i
0

0

204

26

132,591

47,984

1,270

942

30,999

0

0

102

16

135,836

46,539

1,693

1,181

31,000 to

31,999

99

12

192

38

139,315

53,431

2,007

1,025

32,000 to

32,999

51

12

306

78

133,659

56,007

1,611

1,957

33,000 to

33,999

0

0

300

42

138,453

58,499

1,563

1,295

34,000 to

34,999

0

0

204

41

130,010

58,233

2,639

1,525

35,000 to

35,999

0

0

51

18

121,280

58,336

1,295

1,044

36,000 to

36,999

0

0

306

83

121,387

62,912

3,900

1,329

37,000 to

37,999

0

0

1,937

68

117,531

59,488

1,664

684

38,000 to

38,999

0

0

1,466

43

105,415

54,030

2,867

1,032

39,000 to

39,999

45

26

1,766

136

105,702

58,961

1,557

996

40,000 to

49,999

202

38

19,321

2,449

951,095

648,781

25,035

19,265

50,000 to

59,999

168

15

27,829

4,868

742,785

678,059

25,049

24,544

60,000 to

69,999

103

49

31,363

6,344

623,719

697,011

25,062

32,287

70,000 to

79,999

393

49

36,213

7,043

479,281

604,453

20,109

20,995

80,000 to

89,999

1,338

86

30,295

6,012

376,744

526,063

13,980

17,485

90,000 to

99,999

5,174

321

25,257

5,067

309,015

481,596

17,872

28,641

100,000 to

149,999

59,587

9,512

1,174

181

864,970

1,698,301

57,614

159,992

150,000 to

199,999

43,204

12,354

220

30

354,123

876,963

38,163

114,018

200,000 to

299,999

43,210

16,143

51

11

267,676

927,284

44,555

195,243

300,000 to

399,999

16,343

7,578

17

4

94,955

531,033

24,581

168,232

400,000 to

499,999

6,859

3,772

0

0

43,848

318,523

14,404

129,230

500,000 to

999,999

9,681

5,360

0

0

60,846

834,606

28,528

491,904

1,000,000 to

1,999,999

3,302

2,106

0

0

19,202

661,514

13,393

494,794

2,000,000 to

2,999,999

847

603

0

0

5,188

340,235

4,014

273,559

3,000,000 to

3,999,999

404

287

0

0

2,415

224,802

1,903

185,061

4,000,000 to

4,999,999

215
700

150
529

0
0

0
0

1,370
4,387

169,113
2,189,811

1,105
3,774

147,458
1,986,781

192,961

$59,324

179,585

$32,679

10,370,442

$13,952,403

424,527

$4,603,853

5,000,000 and over
TOTAL

ci

0n

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 40 of 201
TABLE B - 4A
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
ALL FILING STATUS TYPES

Total Voluntary Contributions
Adjusted Gross Income
Class
Negative

Refund

Tax Due

Amount
Number

Amount

(Thousands)

Number

(Thousands)

Amount
Number

(Thousands)

462

$25

49,111

$150,002

2,196

0

Zero

0

399

254

0

$4,951
0

1 to

999

466

9

24,749

6,626

6,015

81

1,000 to

1,999

484

5

42,113

2,446

10,092

371

2,000 to

2,999

411

6

59,990

3,716

11,285

498

3,000 to

3,999

308

6

84,737

4,636

9,746

433

4,000 to

4,999

529

4

89,118

5,482

23,518

984

5,000 to

5,999

2,017

449

90,302

5,661

38,156

2,242

6,000 to

6,999

1,943

23

105,060

9,357

27,060

1,052

7,000 to

7,999

2,016

14

106,779

9,502

27,822

1,373

8,000 to

8,999

690

4

101,902

9,876

23,932

1,058

9,000 to

9,999

2,067

21

132,627

11,498

19,519

1,590

10,000 to

10,999

604

10

134,623

13,923

11,864

1,655

11,000 to

11,999

1,276

24

147,733

19,856

14,426

1,109

12,000 to

12,999

940

39

144,406

17,866

12,166

1,181

13,000 to

13,999

985

48

155,936

21,813

21,191

822

14,000 to

14,999

565

17

152,197

23,263

13,558

563

15,000 to

15,999

895

36

154,856

22,875

17,538

1,999

16,000 to

16,999

507

3

151,665

25,763

26,093

1,490

17,000 to

17,999

758

19

160,548

29,267

19,239

1,238

18,000 to

18,999

617

16

156,601

32,412

23,279

1,434

19,000 to

19,999

2,032

19

155,304

36,426

23,161

3,458

20,000 to

20,999

2,043

92

155,882

34,760

17,794

21,000 to

21,999

899

26

157,861

36,503

18,709

22,000 to

22,999

1,863

126

156,776

38,066

23,000 to

23,999

1,199

49

147,538

24,000 to

24,999

752

26

146,278

25,000 to

25,999

817

46

151,512

26,000 to

26,999

701

38

27,000 to

27,999

899

28,000 to

28,999

29,000 to

29,999

30,000 to

. 13, No

ived
40,133 rc
a h
7358
1

147,254
ham
. Bon

38,096

1,383

22,545 cem
n De
o23,351

16
1,159
9, 20
ber 1
2,280
2,729

18,933

4,503

43,572

28,346

3,738

43,881

28,419

4,233

yv
arille 16

145,435

45,434

30,400

4,182

132,220

46,757

17,982

3,406

657

11

131,508

47,013

26,361

6,050

30,999

2,265

59

132,986

45,307

21,081

3,477

31,000 to

31,999

899

24

137,742

52,378

14,282

2,700

32,000 to

32,999

765

18

132,368

54,022

15,825

3,852

33,000 to

33,999

765

14

137,219

57,186

10,486

2,755

34,000 to

34,999

453

6

127,995

56,701

11,925

3,264

35,000 to

35,999

860

16

120,334

57,248

14,272

3,118

36,000 to

36,999

802

22

119,458

61,572

19,982

6,664

37,000 to

37,999

756

12

115,965

58,777

27,923

7,429

38,000 to

38,999

252

15

102,840

53,020

22,930

5,465

39,000 to

39,999

657

40

104,380

57,917

22,946

11,238

40,000 to

49,999

7,108

333

932,226

629,538

181,518

68,022

50,000 to

59,999

7,197

290

724,969

654,012

161,810

87,546

60,000 to

69,999

5,230

508

606,402

664,631

147,301

99,284

70,000 to

79,999

5,515

235

466,362

583,202

143,460

121,145

80,000 to

89,999

4,019

200

366,289

508,823

127,984

123,802

90,000 to

99,999

2,734

150

297,683

453,162

117,445

132,551

100,000 to

149,999

12,913

615

828,249

1,539,357

430,416

645,804

150,000 to

199,999

4,794

358

328,906

767,643

220,788

571,802

200,000 to

299,999

4,182

470

238,851

737,861

165,380

661,793

300,000 to

399,999

1,161

180

79,573

369,168

56,384

388,139

400,000 to

499,999

421

75

34,634

192,388

27,313

284,518

500,000 to

999,999

412

111

42,916

357,264

40,323

628,332

1,000,000 to

1,999,999

112

38

11,802

179,998

14,405

487,686

2,000,000 to

2,999,999

24

10

3,093

72,545

3,273

205,627

3,000,000 to

3,999,999

a

a

1,408

42,003

1,299

116,729

4,000,000 to

4,999,999

a
8

a
132

758
2,275

30,836
213,386

681
1,606

70,936
335,599

95,325

$5,190

10,070,701

$9,426,678

2,637,734

$5,142,525

5,000,000 and over
TOTAL

M
ted i

ci

612n

30

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 41 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Federal AGI

Number of Returns
Adjusted Gross Income
Class
Negative

California
Adjustments

California AGI

California
Deductions

Taxable Income

Total Tax
Liability

Amount
All

Amount

Amount

Amount

Amount

Amount

(Thousands)

Taxable

(Thousands)

(Thousands)

(Thousands)

(Thousands)

(Thousands)

117,730

1,071

-$8,605,904

-$1,956,808

-$10,562,711

$1,266,172

$0

12,767

Zero

0

66,112

-66,111

0

48,880

0

$4,188
0

0

65

1 to

999

139,126

4,427

399,211

-342,934

56,277

522,956

1,000 to

1,999

125,784

10,707

249,500

-59,035

190,466

392,958

9,280

89

2,000 to

2,999

142,619

11,074

401,150

-43,637

357,513

515,781

13,508

523

3,000 to

3,999

162,545

11,811

611,151

-43,253

567,898

646,220

21,692

508

4,000 to

4,999

158,121

48,157

777,868

-62,497

715,371

685,697

106,448

1,338

5,000 to

5,999

175,636

56,469

1,023,013

-61,665

961,348

780,903

282,162

2,595

6,000 to

6,999

173,344

42,930

1,202,181

-80,290

1,121,891

774,099

431,892

1,605

7,000 to

7,999

172,590

37,463

1,350,816

-55,222

1,295,594

723,545

608,878

1,497

8,000 to

8,999

157,449

31,526

1,386,113

-46,470

1,339,643

671,449

700,892

1,807

9,000 to

9,999

200,492

27,132

1,974,559

-71,006

1,903,553

865,354

1,082,534

2,289

10,000 to

10,999

170,930

20,650

1,862,410

-67,825

1,794,585

838,504

1,056,073

2,729

11,000 to

11,999

178,313

22,791

2,109,425

-58,594

2,050,830

791,778

1,290,517

2,449

12,000 to

12,999

164,275

19,150

2,113,005

-58,343

2,054,661

746,167

1,352,381

2,265

13,000 to

13,999

169,322

67,225

2,351,950

-64,724

2,287,226

767,939

1,549,161

2,189

14,000 to

14,999

149,684

57,573

2,249,273

-81,679

2,167,594

710,180

1,482,911

2,647

15,000 to

15,999

142,067

57,590

2,283,113

-82,493

2,200,620

683,333

1,561,907

5,281

16,000 to

16,999

147,179

96,633

2,488,057

-60,086

2,427,971

691,831

1,760,920

5,796

17,000 to

17,999

140,910

95,486

2,521,490

-51,427

2,470,063

684,401

1,813,923

6,509

18,000 to

18,999

128,750

91,650

2,411,647

-30,878

2,380,769

639,686

1,770,679

9,384

19,000 to

19,999

125,297

92,417

2,507,034

-66,167

2,440,867

639,440

1,817,729

10,634

20,000 to

20,999

121,289

91,228

2,560,634

-75,525

2,485,109

696,040

1,846,168

21,999

119,032

90,581

2,646,671

-88,959

2,557,712

2016 1,942,028

10,385

21,000 to
22,000 to

22,999

119,512

94,215

2,771,844

-82,660

2,689,184

648,417

2,067,351

15,196

23,000 to

23,999

111,054

89,527

2,699,158

-91,541

610,187

2,023,104

17,409

24,000 to

24,999

101,215

84,506

556,103

1,948,605

20,560

25,000 to

25,999

113,370

98,502

598,745

2,313,610

25,596

26,000 to

26,999

98,052

84,497

541,143

2,079,114

24,606

27,000 to

27,999

101,097

28,000 to

28,999

29,000 to

29,999

ted
ci86,765

30,000 to

30,999

31,000 to

.

89,978
yv
arille

ber

ecem
on D

2,607,617
d
hive
2,562,453
-83,032 rc
2,479,421
8a
735
2,975,266 . 13-1 -85,129
2,890,137
No
2,693,816
-95,911
2,597,905
am,
Bonh

630,773 ,
19

11,603

2,909,198

-131,869

2,777,329

598,960

2,213,660

28,655

72,460

2,391,526

-83,049

2,308,478

494,296

1,833,930

26,221

78,734

2,676,841

-114,961

2,561,879

535,285

2,057,193

30,537

81,185

71,113

2,587,858

-111,024

2,476,834

500,330

1,991,067

32,349

31,999

78,342

71,036

2,591,122

-123,403

2,467,720

499,853

1,978,569

31,507

32,000 to

32,999

70,946

64,187

2,435,574

-129,587

2,305,987

448,892

1,872,460

32,873

33,000 to

33,999

64,142

60,040

2,265,443

-115,712

2,149,731

402,297

1,761,187

32,868

34,000 to

34,999

67,257

64,075

2,440,209

-119,560

2,320,650

431,036

1,896,380

38,065

35,000 to

35,999

64,210

60,394

2,395,267

-115,695

2,279,572

412,124

1,875,908

39,482

36,000 to

36,999

70,799

67,685

2,745,805

-162,801

2,583,004

475,261

2,121,249

46,856

37,000 to

37,999

70,279

67,594

2,770,004

-135,685

2,634,319

461,129

2,188,550

54,111

38,000 to

38,999

62,896

60,346

2,529,832

-109,044

2,420,788

473,727

1,976,286

49,694

39,000 to

39,999

60,967

58,863

2,507,929

-98,861

2,409,068

440,993

1,980,712

53,287

40,000 to

49,999

511,094

499,748

23,888,198

-1,020,338

22,867,859

3,818,795

19,140,929

588,504

50,000 to

59,999

380,770

375,742

21,643,351

-831,342

20,812,009

3,249,450

17,616,725

695,639

60,000 to

69,999

286,861

283,796

19,107,022

-559,655

18,547,367

2,833,619

15,752,676

740,746

70,000 to

79,999

215,728

213,244

16,639,533

-515,738

16,123,793

2,450,860

13,698,686

728,134

80,000 to

89,999

157,148

156,323

13,646,814

-329,080

13,317,735

1,860,076

11,467,299

665,780

90,000 to

99,999

116,467

115,790

11,299,605

-270,083

11,029,522

1,447,988

9,601,023

594,303

100,000 to

149,999

275,532

274,219

33,544,886

-586,712

32,958,174

4,306,602

28,681,338

1,958,353

150,000 to

199,999

88,875

88,435

15,332,663

-221,799

15,110,864

1,633,887

13,483,616

1,028,026

200,000 to

299,999

55,188

54,953

13,244,337

-65,717

13,178,620

1,274,094

11,921,401

965,245

300,000 to

399,999

18,791

18,707

6,441,395

22,999

6,464,394

509,336

5,963,446

519,290

400,000 to

499,999

8,751

8,701

3,889,814

7,121

3,896,935

279,349

3,618,704

331,145

500,000 to

999,999

12,001

11,916

7,971,166

108,370

8,079,536

480,248

7,600,466

754,372

1,000,000 to

1,999,999

4,460

4,452

5,966,887

105,293

6,072,180

342,625

5,734,544

633,597

2,000,000 to

2,999,999

1,105

1,103

2,609,640

64,326

2,673,967

155,778

2,519,708

295,875

3,000,000 to

3,999,999

518

517

1,741,819

37,340

1,779,159

104,563

1,674,600

201,338

4,000,000 to

4,999,999

281
811

281
810

1,228,159
12,629,554

22,592
411,741

1,250,751
13,041,295

78,953
1,011,427

1,172,132
12,030,039

142,721
1,513,878

7,132,708

4,532,231

$286,714,466

-$9,285,830

$277,428,633

$51,380,516

$240,357,952

$13,045,192

5,000,000 and over
TOTAL

80,987in

M

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 42 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Wages and Salaries
Adjusted Gross Income
Class
Negative

Taxable Interest

Amount

Taxable Dividends

Amount

Amount

(Thousands)

25,848

$506,937

52,657

$230,846

36,099

$206,985

13,823

29,988

529

32

177

106

176

614

50,497

130,802

32,276

9,742

17,917

11,155

8,540

34,400

(Thousands)

Number

Amount

Number
3,038

Zero

Number

Taxable Pensions and Annuities
Number

(Thousands)

(Thousands)

$149,680

1 to

999

1,000 to

1,999

85,434

147,999

20,867

11,293

17,956

13,696

7,800

12,085

2,000 to

2,999

104,025

266,679

21,348

7,868

19,537

20,538

10,836

21,280

3,000 to

3,999

122,417

413,425

19,616

8,107

23,254

24,168

9,026

29,500

4,000 to

4,999

119,871

557,454

17,968

16,441

11,603

19,801

9,382

33,334

5,000 to

5,999

136,592

743,686

20,546

10,123

15,562

24,060

11,515

53,961

6,000 to

6,999

140,470

880,496

19,428

18,983

20,170

34,598

15,943

74,268

7,000 to

7,999

140,814

1,033,570

16,834

8,114

10,536

20,087

11,304

50,201

8,000 to

8,999

126,080

1,039,724

19,527

13,342

11,202

18,333

12,630

82,221

9,000 to

9,999

149,338

1,341,192

20,063

14,850

11,313

20,649

18,604

128,223

10,000 to

10,999

131,796

1,339,225

22,863

25,057

18,029

37,543

17,770

125,408

11,000 to

11,999

142,462

1,563,773

29,761

20,967

16,797

56,891

20,383

144,889

12,000 to

12,999

130,959

1,560,853

23,897

16,790

17,321

33,535

16,683

147,353

13,000 to

13,999

135,620

1,762,771

20,355

10,469

14,982

35,186

19,559

192,697

14,000 to

14,999

117,723

1,692,949

19,656

30,571

12,665

21,724

18,548

189,019

15,000 to

15,999

116,004

1,766,614

20,164

18,278

14,062

52,671

15,357

157,246

16,000 to

16,999

121,806

1,916,344

18,792

18,027

12,738

34,020

13,600

154,686

17,000 to

17,999

117,420

2,017,346

19,447

15,504

10,851

29,410

18,426

253,844

18,000 to

18,999

105,655

1,908,668

20,637

18,934

12,955

49,078

15,173

174,559

19,000 to

19,999

99,853

1,863,253

23,150

15,885

16,452

95,806

15,361

194,120

20,000 to

20,999

104,057

1,996,543

23,286

17,664

10,903

24,718

17,581

220,818

21,000 to

21,999

98,123

2,056,655

20,631

19,792

13,182

15,669

261,321

22,000 to

22,999

99,543

2,189,502

22,633

18,136

14,023

14,514

198,200

23,000 to

23,999

86,167

1,958,580

21,169

40,464

39,015

16,374

249,973

24,000 to

24,999

85,439

35,148

12,821

208,144

25,000 to

25,999

96,872

30,338

14,595

242,014

26,000 to

26,999

82,229

53,178

15,348

236,286

27,000 to

27,999

85,737

34,896

15,019

281,130

28,000 to

28,999

29,000 to

29,999

ted
ci67,068

30,000 to

30,999

31,000 to

64,609in

M

be
28,978

ecem
on D

ived12,710
a ch
1,984,272
19,246
11,413 r
13,402
7358
2,441,018
19,845 . 13-1 15,314
9,195
o
m, N
2,094,429
24,408
18,021
11,944
onha
2,277,163 . B
21,679
26,180
10,995
yv
arille

29,058
r 19

6
, 201

1,813,959

15,512

20,027

10,124

84,257

10,987

216,805

1,896,116

19,203

11,774

8,851

40,554

15,042

306,022

71,415

2,010,534

17,205

20,492

10,370

43,845

11,087

170,188

31,999

67,150

2,046,494

18,040

12,363

11,990

29,372

11,146

230,374

32,000 to

32,999

61,738

1,910,976

17,090

16,745

9,939

45,392

10,996

215,283

33,000 to

33,999

55,824

1,847,572

13,499

18,133

7,794

25,931

10,772

195,060

34,000 to

34,999

58,735

1,968,347

16,666

11,585

8,189

33,621

8,971

210,874

35,000 to

35,999

57,007

1,962,669

14,994

13,875

7,966

16,310

9,448

237,014

36,000 to

36,999

57,182

2,031,624

16,937

29,774

10,718

33,602

13,869

352,713

37,000 to

37,999

61,436

2,230,248

18,600

13,271

11,610

36,786

12,623

294,345

38,000 to

38,999

53,791

2,003,329

16,595

10,064

7,073

25,620

12,409

263,815

39,000 to

39,999

48,559

1,807,785

14,434

18,632

11,175

47,988

10,674

263,369

40,000 to

49,999

438,313

18,840,638

165,387

145,632

97,396

426,885

81,163

1,948,883

50,000 to

59,999

314,879

16,568,504

150,844

140,115

77,625

297,633

71,919

2,184,780

60,000 to

69,999

242,129

14,740,652

130,719

131,708

70,991

325,533

55,946

1,875,657

70,000 to

79,999

180,888

12,704,136

109,791

128,427

61,950

291,476

45,113

1,790,434

80,000 to

89,999

132,145

10,531,964

82,120

82,165

48,961

274,691

32,250

1,307,758

90,000 to

99,999

99,334

8,623,805

64,349

78,374

38,755

239,573

23,794

1,115,371

100,000 to

149,999

229,256

24,587,080

182,646

296,670

105,489

736,594

55,849

3,154,406

150,000 to

199,999

70,549

10,096,439

63,242

189,562

47,692

458,517

17,734

911,028

200,000 to

299,999

41,950

8,085,788

43,706

180,416

33,774

544,392

9,931

614,132

300,000 to

399,999

13,454

3,438,734

15,764

135,873

13,227

321,442

3,194

184,233

400,000 to

499,999

5,912

1,842,389

7,765

61,373

6,401

204,246

1,528

127,430

500,000 to

999,999

8,245

3,587,188

10,970

158,508

9,317

432,791

1,644

94,110

1,000,000 to

1,999,999

2,918

2,071,796

4,223

162,394

3,602

379,182

604

43,593

2,000,000 to

2,999,999

699

803,383

1,073

84,045

934

183,345

123

8,756

3,000,000 to

3,999,999

359

541,300

497

46,631

441

117,526

65

4,976

4,000,000 to

4,999,999

196
581

337,601
2,995,237

276
797

30,746
438,375

246
728

104,531
1,120,293

40
104

3,853
8,436

5,668,210

$205,408,197

1,886,223

$3,394,955

1,171,864

$8,057,295

961,385

$22,635,172

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 43 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Business Income

Net Sale of Capital Assets

Profit
Adjusted Gross Income
Class
Negative

Loss
Amount

Profit
Amount
Number

Amount

Number

(Thousands)

16,436

$206,169

32,433

-$488,928

8,725

$733,909

48,137

353

Zero

Number

Loss
Amount

5,542

0

0

0

0

0

0

6,029

4,183

8,995

-20,325
-14,458

(Thousands)

Number

(Thousands)

(Thousands)

-$129,542

1 to

999

31,479

40,796

3,692

-9,845

1,000 to

1,999

21,574

41,009

1,431

-5,404

8,719

7,764

5,656

2,000 to

2,999

21,622

55,933

2,781

-5,350

10,448

16,730

6,980

-15,013

3,000 to

3,999

25,011

103,789

764

-3,290

12,480

15,047

6,597

-10,198

4,000 to

4,999

25,668

112,874

1,754

-16,682

7,244

11,962

5,349

-13,372

5,000 to

5,999

27,330

126,730

1,654

-7,310

12,367

31,715

4,698

-12,141

6,000 to

6,999

23,495

131,467

2,244

-13,903

12,130

14,494

7,319

-15,799

7,000 to

7,999

26,778

169,230

3,076

-16,303

5,605

16,757

3,395

-7,749

8,000 to

8,999

22,447

174,901

1,936

-11,092

5,032

9,686

3,747

-8,852

9,000 to

9,999

42,092

337,484

3,550

-21,937

4,916

14,317

4,859

-12,402

10,000 to

10,999

23,495

198,881

2,225

-14,216

9,895

114,051

4,326

-10,354

11,000 to

11,999

25,431

245,060

3,818

-23,553

8,449

21,908

7,218

-15,672

12,000 to

12,999

20,474

215,448

3,936

-17,890

8,816

14,944

4,038

-8,345

13,000 to

13,999

23,143

250,745

3,090

-19,446

7,703

22,538

3,241

-7,433

14,000 to

14,999

17,404

203,623

3,141

-14,730

5,480

25,878

3,345

-7,202

15,000 to

15,999

15,193

177,922

2,203

-12,567

6,167

27,950

6,025

-16,452

16,000 to

16,999

19,087

240,532

2,395

-18,879

10,371

27,146

4,967

-12,872

17,000 to

17,999

12,032

161,404

2,395

-17,546

6,584

12,473

4,967

-11,715

18,000 to

18,999

12,138

133,518

2,966

-19,598

6,689

41,221

3,194

-8,423

19,000 to

19,999

13,494

226,926

1,771

-11,860

7,961

42,798

7,945

-16,958

20,000 to

20,999

12,938

160,415

2,021

-12,659

5,729

20,159

5,917

-12,202

21,000 to

21,999

9,338

114,798

1,398

-6,849

9,960

3,528

-8,072

22,000 to

22,999

9,577

153,341

1,441

-9,621

7,149

3,479

-8,376

23,000 to

23,999

11,811

216,795

1,997

-13,239

24,000 to

24,999

11,376

25,000 to

25,999

7,977

26,000 to

26,999

8,235

27,000 to

27,999

7,018

28,000 to

28,999

29,000 to

29,999

30,000 to

be
43,184

ecem
on D

ed 7,493
rchiv 6,048
143,505
958
58 a
73-4,939
1 -28,748
100,744
4,245 . 135,178
, No
am1,391
102,840
-11,056
6,393
onh
B
111,608 .
1,741
-11,333
4,794
ley v
aril

24,339 ,
r 19

2016

52,464

4,021

-8,524

44,160

6,812

-18,144

28,665

3,465

-6,522

18,274

4,171

-10,495

14,299

2,514

-5,033

146,159

2,533

-5,961

4,361

21,036

3,132

-7,785

8,761

186,267

1,595

-6,993

4,886

22,314

3,305

-8,176

30,999

7,560

131,013

1,301

-9,894

6,291

56,652

2,769

-6,827

31,000 to

31,999

4,504

52,301

1,256

-5,762

5,889

13,827

4,612

-7,100

32,000 to

32,999

3,511

51,629

1,967

-17,470

4,937

35,177

5,001

-11,890

33,000 to

33,999

2,390

90,536

1,240

-5,727

4,181

19,774

2,578

-6,310

34,000 to

34,999

3,633

48,343

950

-3,106

4,098

20,090

3,907

-7,753

35,000 to

35,999

4,165

22,143

1,592

-12,038

4,662

20,241

3,999

-9,728

36,000 to

36,999

3,017

66,108

4,550

-12,453

6,498

25,041

3,510

-9,184

37,000 to

37,999

2,582

35,751

1,198

-8,441

6,893

46,762

3,690

-9,354

38,000 to

38,999

3,568

39,407

2,185

-16,837

3,214

17,017

3,648

-6,023

39,000 to

39,999

5,291

69,326

1,452

-7,908

8,778

122,240

2,159

-5,461

40,000 to

49,999

31,891

675,819

18,465

-116,101

55,680

343,289

28,493

-67,372

50,000 to

59,999

28,956

690,000

12,036

-78,289

41,385

298,983

25,665

-62,767

60,000 to

69,999

21,216

639,902

8,119

-55,357

38,912

272,814

22,305

-53,977

70,000 to

79,999

16,171

399,241

8,286

-56,895

36,130

304,325

18,248

-41,942

80,000 to

89,999

11,179

362,933

5,996

-39,304

28,332

276,466

16,669

-39,413

90,000 to

99,999

8,424

259,552

4,033

-27,805

24,094

276,940

13,010

-33,031

100,000 to

149,999

24,023

1,149,894

10,418

-70,254

61,969

966,186

42,302

-106,016

150,000 to

199,999

9,851

822,035

2,480

-20,304

31,451

926,088

17,712

-43,738

200,000 to

299,999

6,063

611,698

2,019

-35,436

23,351

1,126,822

12,402

-29,124

300,000 to

399,999

1,905

298,681

871

-19,893

9,042

836,350

4,786

-11,881

400,000 to

499,999

1,116

169,353

448

-12,053

4,502

533,609

2,200

-5,940

500,000 to

999,999

1,629

348,174

477

-27,521

6,415

1,420,011

3,635

-9,479

1,000,000 to

1,999,999

540

199,367

231

-20,452

2,645

1,272,665

1,229

-3,387

2,000,000 to

2,999,999

122

62,647

68

-3,277

700

665,144

305

-864

3,000,000 to

3,999,999

61

32,162

32

-3,978

336

427,952

128

-370

4,000,000 to

4,999,999

43
128

50,270
158,566

18
63

-2,834
-35,362

193
573

298,894
4,597,207

67
188

-193
-546

764,029

$12,533,306

194,329

-$1,606,474

654,954

$16,736,928

440,559

-$1,058,275

5,000,000 and over
TOTAL

7,283in

cited

M

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 44 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE
Rents and Royalties
Profit
Adjusted Gross Income
Class
Negative

Loss
Amount

Partnerships and S-Corp Gain
Amount
Number

Amount

Number

(Thousands)

9,677

$136,126

25,561

-$501,571

11,499

$772,456

16,450

354

Zero

Number

Partnerships and S-Corp Loss

Amount

2,131

0

0

0

0

0

0

5,726

1,287

7,310

(Thousands)

Number

(Thousands)

(Thousands)

$1,659,319

1 to

999

2,826

4,108

1,403

-7,151

2,175

1,000 to

1,999

2,548

5,583

643

-2,642

1,750

2,172

414

1,722

2,000 to

2,999

1,253

2,690

873

-9,926

1,439

11,439

479

14,427

3,000 to

3,999

3,335

9,776

574

-3,471

982

5,665

691

7,652

4,000 to

4,999

2,885

10,491

1,785

-13,067

1,049

2,510

2,904

2,398

5,000 to

5,999

2,589

10,762

741

-13,448

3,158

7,637

1,698

5,310

6,000 to

6,999

2,020

10,262

1,135

-9,513

1,354

4,013

1,065

2,758

7,000 to

7,999

2,651

12,348

831

-7,180

694

3,017

285

713

8,000 to

8,999

3,741

20,768

2,049

-6,704

1,026

11,368

923

11,679
1,929

9,000 to

9,999

2,722

15,098

1,980

-14,411

2,241

14,747

766

10,000 to

10,999

2,918

15,957

1,128

-10,110

2,463

11,868

812

3,344

11,000 to

11,999

3,151

21,804

1,521

-14,783

2,116

16,434

1,971

12,546

12,000 to

12,999

4,725

40,146

2,088

-9,137

2,517

14,229

2,104

5,828

13,000 to

13,999

4,167

20,933

1,166

-7,441

1,370

10,451

595

8,109

14,000 to

14,999

3,788

16,718

1,672

-21,358

1,559

12,937

718

13,898

15,000 to

15,999

2,355

13,064

694

-7,610

1,681

11,360

1,234

7,757

16,000 to

16,999

3,625

26,199

1,356

-12,416

1,760

35,245

1,086

15,137

17,000 to

17,999

3,654

15,204

3,424

-29,009

2,891

15,900

2,864

7,754

18,000 to

18,999

3,863

35,275

1,710

-7,660

1,984

32,046

581

11,328

19,000 to

19,999

4,638

37,372

3,646

-22,057

1,239

8,650

1,085

6,495

20,000 to

20,999

3,199

41,739

2,816

-19,214

2,126

18,835

560

8,796

21,000 to

21,999

3,679

41,478

2,302

-11,773

1,942

764

7,252

22,000 to

22,999

2,776

22,141

1,505

-10,879

2,201

7,411

1,848

5,225

23,000 to

23,999

4,873

23,315

1,659

-16,384

8,216

1,880

1,917

24,000 to

24,999

2,078

13,313

1,777

14,944

25,000 to

25,999

2,458

13,468

1,520

8,120

26,000 to

26,999

2,449

21,679

849

10,379

27,000 to

27,999

2,386

28,000 to

28,999

29,000 to

29,999

1,789in

ed
cit2,499

30,000 to

30,999

31,000 to

ber

ecem
on D

d 2,167
hive 1,719
20,618
761
-6,610 rc
8a
735
19,369
2,018 . 13-1 -18,549
1,757
, No
37,642
-13,529
1,539
am1,886
h
. Bon
1,327
-13,066
870
ey v
l19,433
ril

18,346 ,
19

2016

5,259

622

9,023

34,223

1,203

-8,420

627

3,634

441

3,257

29,635

1,352

-8,337

869

14,166

591

9,821

4,508

27,101

2,139

-15,012

1,855

5,448

1,505

3,708

31,999

1,892

12,784

913

-8,795

978

13,315

346

2,472

32,000 to

32,999

3,359

28,122

2,998

-21,484

2,295

33,393

2,513

11,371

33,000 to

33,999

1,700

11,184

1,427

-21,049

409

3,744

346

2,483

34,000 to

34,999

2,167

14,213

1,376

-14,520

1,096

5,779

900

8,808

35,000 to

35,999

1,934

9,676

1,300

-9,524

1,536

29,526

1,475

6,457

36,000 to

36,999

2,135

13,169

1,417

-8,092

2,389

9,872

871

4,768

37,000 to

37,999

1,247

9,048

1,603

-16,277

730

2,034

1,754

39,034

38,000 to

38,999

1,837

20,342

1,451

-20,423

982

11,952

542

2,740

39,000 to

39,999

2,578

12,895

2,142

-13,777

1,853

10,586

1,564

2,950

40,000 to

49,999

22,689

322,705

12,222

-138,854

11,305

181,758

7,139

60,094

50,000 to

59,999

17,764

254,014

15,875

-144,566

12,959

220,824

8,005

65,920

60,000 to

69,999

15,965

173,349

14,929

-143,924

10,487

258,151

7,830

62,008

70,000 to

79,999

13,713

178,088

12,332

-111,751

9,343

179,165

7,140

55,739

80,000 to

89,999

10,339

120,156

8,609

-99,660

7,760

154,934

5,547

32,434

Ma

90,000 to

99,999

10,160

176,867

7,501

-51,518

7,768

209,024

5,139

84,418

100,000 to

149,999

25,603

466,664

19,314

-193,685

23,087

966,335

14,826

322,258

150,000 to

199,999

9,956

291,050

2,119

-20,709

16,131

1,274,637

10,044

275,808

200,000 to

299,999

8,528

358,697

2,739

-53,761

13,129

1,176,799

10,067

256,667

300,000 to

399,999

3,397

194,529

857

-22,130

6,477

919,549

4,945

155,936

400,000 to

499,999

1,771

135,996

619

-20,784

3,797

704,406

2,963

105,356

500,000 to

999,999

2,915

255,135

1,031

-33,526

5,358

1,531,330

4,516

280,260

1,000,000 to

1,999,999

1,345

195,055

438

-19,480

2,747

1,656,629

2,365

292,781

2,000,000 to

2,999,999

389

73,148

110

-8,101

724

753,095

659

148,281

3,000,000 to

3,999,999

201

57,726

52

-2,630

378

512,774

361

87,976

4,000,000 to

4,999,999

101
366

24,282
197,097

32
99

-2,978
-10,996

202
630

344,945
3,521,212

186
602

59,835
711,860

270,235

$4,405,498

188,455

-$2,085,430

209,171

$15,825,412

155,017

$5,028,570

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 45 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Farm Income
Estates and Trusts Gain
Adjusted Gross Income
Class
Negative

Estates and Trusts Loss

Amount

Profit

Amount
Number

Amount

Number

(Thousands)

1,284

$48,697

1,074

$35,814

234

$11,143

1,337

0

Zero

Number

Loss
Amount

0

0

0

0

0

0

0

52

29

51

56

a

a

234

-1,722

(Thousands)

Number

(Thousands)

(Thousands)

-$103,383

1 to

999

1,000 to

1,999

154

76

51

283

51

110

a

a

2,000 to

2,999

1,379

3,634

52

108

52

172

122

-265

3,000 to

3,999

206

301

0

0

a

a

a

a

4,000 to

4,999

250

808

0

0

0

0

0

0

5,000 to

5,999

199

699

103

121

154

416

51

-452

6,000 to

6,999

207

622

0

0

a

a

51

-560

7,000 to

7,999

257

818

0

0

0

0

0

0

8,000 to

8,999

104

607

52

116

0

0

110

-1,292
-21

9,000 to

9,999

155

1,012

51

543

0

0

51

10,000 to

10,999

96

644

51

3

103

688

0

0

11,000 to

11,999

330

548

0

0

51

635

173

-1,417

12,000 to

12,999

46

96

45

26

51

353

0

0

13,000 to

13,999

104

213

a

a

0

0

103

-686

14,000 to

14,999

338

3,919

52

258

0

0

96

-470

15,000 to

15,999

0

0

0

0

0

0

148

-1,327

16,000 to

16,999

47

544

96

247

51

223

0

0

17,000 to

17,999

1,525

2,750

1,378

1,335

0

0

96

-442

18,000 to

18,999

45

286

0

0

0

0

45

-1,130

19,000 to

19,999

199

592

51

31

51

1,182

45

-1,307

20,000 to

20,999

185

2,323

0

0

91

84

51

-485

21,000 to

21,999

135

1,753

97

549

0

22,000 to

22,999

97

276

45

1

23,000 to

23,999

1,360

15,110

24,000 to

24,999

244

1,975

25,000 to

25,999

236

2,072

26,000 to

26,999

379

4,699

27,000 to

27,999

96

28,000 to

28,999

93

579

0

29,999

276in M
d
cite185

3,151

29,000 to

2,204

197

2,358

51

30,000 to

30,999

188

1,093

0

0

51

31,000 to

31,999

141

3,008

90

430

32,000 to

32,999

142

1,846

45

444

33,000 to

33,999

185

3,270

45

34,000 to

34,999

240

5,861

35,000 to

35,999

240

36,000 to

36,999

141

37,000 to

37,999

38,000 to

38,999

39,000 to

39,999

96

1,288

0

0

a

a

51

-348

40,000 to

49,999

2,241

25,661

400

2,634

176

4,792

227

-3,476

50,000 to

59,999

2,908

67,275

518

1,646

201

3,942

541

-13,878

60,000 to

69,999

3,076

72,287

343

954

101

169

747

-23,034

70,000 to

79,999

1,427

27,994

399

962

98

2,130

393

-8,050

80,000 to

89,999

2,263

75,563

229

1,169

0

0

370

-2,013

90,000 to

99,999

1,912

45,215

677

320

188

5,025

180

-2,835

100,000 to

149,999

6,369

240,345

470

837

159

11,471

895

-18,976

150,000 to

199,999

2,908

100,085

497

666

10

684

380

-7,694

200,000 to

299,999

2,982

215,349

483

7,309

242

21,327

217

-10,606

300,000 to

399,999

1,245

126,272

291

10,150

48

3,313

129

-3,471

400,000 to

499,999

603

50,816

68

1,123

71

14,640

20

-1,458

500,000 to

999,999

1,092

248,743

291

8,397

71

21,210

106

-7,119

1,000,000 to

1,999,999

525

190,792

128

12,214

33

15,543

58

-5,440

2,000,000 to

2,999,999

133

66,250

46

3,411

8

3,581

19

-4,100

3,000,000 to

3,999,999

71

54,897

24

3,069

6

7,413

16

-2,246

4,000,000 to

4,999,999

39
114

49,880
147,322

a
61

a
12,315

5
10

1,422
9,404

7
19

-907
-6,566

41,644

$1,929,724

8,991

$115,374

2,565

$141,713

7,861

-$244,837

5,000,000 and over
TOTAL

ed

iv
a ch
81 r
7358
1
0 . 130
, No
96

1,623

46

ecem
on D

9
0
ber 1

51

6
, 201

36

0

0

51

-357

0

0

0

0

45

268

96

-825
0

45

69

0

0

0

0

0

0

0

90

543

0

0

45

-215

0

0

0

73

0

0

90

96

-591

0

0

102

-492

0

0

45

-249

239

0

0

0

0

48

1,154

0

0

45

-441

2,749

0

0

0

0

0

0

1,338

0

0

0

0

0

0

99

1,636

0

0

0

0

0

0

97

1,085

51

15

0

0

292

-4,477

m

nha
v. Bo

1,346
y
arille

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 46 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

All Others Federal Income
Sources Profit
Adjusted Gross Income
Class
Negative

All Other Federal Income Sources
Loss

Amount

Total Income

Amount

(Thousands)

27,501

$533,829

52,333

$9,107,654

117,725

-$8,489,430

624

$1,128

64,043

708

15,343

7,482

87,110

353

458
651

(Thousands)

Number

Amount

Number
5,499

Zero

Number

Individual Retirement Plan

Amount
Number

(Thousands)

(Thousands)

1 to

999

30,901

308,863

2,111

59,365

127,242

444,030

251

1,000 to

1,999

16,547

97,905

1,976

34,738

125,784

280,444

308

846

2,000 to

2,999

19,719

93,958

829

31,704

142,619

424,128

154

569

3,000 to

3,999

18,174

92,254

998

30,645

162,545

646,782

51

154

4,000 to

4,999

24,060

115,153

702

29,677

158,121

805,632

629

1,997

5,000 to

5,999

24,058

110,348

1,387

30,475

175,284

1,050,878

199

563

6,000 to

6,999

25,155

123,765

1,352

24,267

173,344

1,226,167

411

788

7,000 to

7,999

28,129

128,781

1,220

32,250

172,539

1,378,729

446

1,139

8,000 to

8,999

25,530

117,716

1,543

28,059

157,449

1,420,870

154

397

9,000 to

9,999

37,460

207,605

1,311

27,762

200,492

2,016,172

257

735

10,000 to

10,999

37,944

234,697

2,670

27,524

170,930

2,038,466

706

1,989

11,000 to

11,999

32,270

145,441

1,171

17,948

178,313

2,152,430

933

3,905

12,000 to

12,999

34,311

165,525

1,119

18,541

164,275

2,149,506

1,975

3,135

13,000 to

13,999

29,974

141,409

1,284

13,215

169,322

2,391,083

1,679

2,058

14,000 to

14,999

28,053

137,249

1,289

13,711

149,684

2,262,960

889

2,758

15,000 to

15,999

26,744

160,058

1,874

32,480

142,067

2,306,968

1,066

3,364

16,000 to

16,999

28,131

150,177

1,365

20,644

147,179

2,522,948

655

3,170

17,000 to

17,999

28,919

126,867

1,358

16,891

140,910

2,566,011

1,757

7,954

18,000 to

18,999

26,802

140,005

1,415

35,382

128,750

2,450,069

1,596

7,473

19,000 to

19,999

29,398

143,935

1,315

10,864

125,297

2,560,949

1,743

5,586

20,000 to

20,999

33,393

184,961

1,743

29,848

121,289

2,605,055

1,946

10,124

21,000 to

21,999

28,552

157,451

758

14,638

119,032

2,031

3,687

22,000 to

22,999

29,649

199,393

2,140

20,955

119,512

664

2,685

23,000 to

23,999

30,142

207,485

1,671

22,868

24,000 to

24,999

24,889

218,538

25,000 to

25,999

28,905

197,552

26,000 to

26,999

28,571

224,359

27,000 to

27,999

30,272

28,000 to

28,999

29,000 to

29,999

ted
ci26,017

30,000 to

30,999

31,000 to

2,675,855
r 19
mbe
Dece 2,805,184
on

6
, 201

111,054
ived
a ch 101,170
823
31,823 r
7358
1 17,080
765 . 13113,370
, No

2,746,861

1,345

4,496

2,603,989

1,994

10,773

3,011,604

2,628

13,106

470

14,307

98,052

2,751,640

1,256

4,534

1,102

18,900

101,097

2,941,914

791

3,597

133,612

398

9,485

80,987

2,441,378

1,383

4,133

257,689

442

17,094

86,765

2,714,034

1,199

4,383

20,840

201,416

1,849

10,777

81,185

2,621,063

1,004

3,893

31,999

28,191

245,177

566

13,384

78,342

2,620,579

1,157

3,693

32,000 to

32,999

20,538

204,395

485

9,736

70,946

2,470,311

2,567

7,538

33,000 to

33,999

18,809

177,955

305

16,142

64,142

2,341,209

1,049

5,186

34,000 to

34,999

23,261

198,225

909

11,275

67,257

2,469,880

1,062

2,716

35,000 to

35,999

21,391

164,013

2,229

28,126

64,210

2,412,341

941

2,486

36,000 to

36,999

24,213

254,218

2,280

13,540

70,799

2,769,422

1,538

2,416

37,000 to

37,999

21,808

213,929

429

12,678

70,279

2,798,026

1,707

6,978

38,000 to

38,999

21,959

226,897

452

13,460

62,896

2,555,553

1,195

4,196

39,000 to

39,999

25,184

228,529

388

13,879

60,596

2,538,400

1,250

4,459

40,000 to

49,999

186,745

1,900,648

7,546

178,949

511,094

24,249,228

15,308

58,597

50,000 to

59,999

171,915

1,700,714

4,740

115,091

380,770

21,944,629

12,450

47,780

60,000 to

69,999

148,204

1,278,497

2,999

74,114

286,861

19,355,350

7,023

18,988

70,000 to

79,999

127,596

1,153,787

3,448

103,355

215,728

16,780,510

4,283

18,566

80,000 to

89,999

99,892

843,104

1,687

34,627

156,958

13,781,114

3,354

15,557
12,956

22,044in

228,710
ey

arill

M

m

nha
v. Bo

90,000 to

99,999

81,451

624,559

2,434

29,099

116,467

11,425,281

2,618

100,000 to

149,999

211,118

2,249,308

6,588

162,598

275,532

33,950,329

5,899

33,200

150,000 to

199,999

64,793

1,031,716

2,140

86,093

88,875

15,646,827

2,409

13,915

200,000 to

299,999

36,365

1,051,145

2,910

91,285

55,188

13,502,376

1,847

10,786

300,000 to

399,999

11,023

427,853

1,426

80,621

18,791

6,582,747

543

3,200

400,000 to

499,999

5,361

292,923

801

10,741

8,751

3,979,728

145

807

500,000 to

999,999

7,198

459,592

1,375

62,502

12,001

8,127,989

404

2,351

1,000,000 to

1,999,999

3,008

300,508

671

63,915

4,460

6,069,855

147

861

2,000,000 to

2,999,999

766

133,012

215

17,193

1,105

2,651,180

32

193

3,000,000 to

3,999,999

401

76,968

105

15,392

518

1,764,665

a

a

4,000,000 to

4,999,999

235
672

69,954
493,295

47
164

6,836
165,894

281
811

1,241,554
12,742,905

a
14

a
82

2,250,648

$21,751,669

140,827

$11,297,443

7,114,525

$291,383,467

102,033

$393,797

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 47 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Student Loan Interest
Adjusted Gross Income
Class
Negative

Tuition & Fees

Amount

Moving Expense

Amount
Number

Amount

Number

(Thousands)

6,815

$11,092

2,725

$7,612

415

$551

17,189

348

Zero

Number

Half Self-Employment Tax

Amount

835

0

0

0

0

353

391

154

34

16,370

2,706

(Thousands)

Number

(Thousands)

(Thousands)

$17,379

1 to

999

1,848

1,309

2,188

6,399

1,000 to

1,999

1,452

1,239

2,643

7,864

51

27

21,887

3,082

2,000 to

2,999

1,602

1,135

1,923

4,944

257

193

22,030

4,059

3,000 to

3,999

2,043

2,088

3,125

10,128

103

233

25,374

7,558

4,000 to

4,999

4,952

4,459

3,000

6,479

250

681

26,103

8,646

5,000 to

5,999

2,551

2,841

3,764

10,254

148

102

24,800

9,266

6,000 to

6,999

4,220

4,273

2,592

6,096

154

348

22,401

9,534

7,000 to

7,999

4,905

4,067

3,029

6,908

580

964

26,527

12,090

8,000 to

8,999

3,482

3,143

2,416

5,933

308

342

22,653

12,801

9,000 to

9,999

6,559

7,633

3,084

8,188

411

687

41,316

24,008

10,000 to

10,999

5,039

4,274

2,673

7,099

463

495

23,494

14,443

11,000 to

11,999

4,993

5,002

3,033

9,497

463

859

25,675

18,117

12,000 to

12,999

5,082

4,507

2,159

6,579

565

657

21,070

16,266

13,000 to

13,999

7,864

5,451

2,358

6,355

565

882

22,899

17,760

14,000 to

14,999

7,344

7,837

925

1,770

514

1,397

17,508

14,732

15,000 to

15,999

6,136

5,786

1,776

1,445

206

672

15,126

12,980

16,000 to

16,999

7,314

8,764

610

1,183

150

503

19,161

17,238

17,000 to

17,999

11,365

10,692

925

1,661

507

654

13,198

13,029

18,000 to

18,999

7,432

8,054

617

1,362

463

578

13,223

10,640

19,000 to

19,999

7,284

7,520

662

722

443

422

13,315

21,086

20,000 to

20,999

4,711

4,345

306

292

485

526

12,980

11,669

21,000 to

21,999

7,386

7,735

561

829

555

22,000 to

22,999

7,364

5,844

600

664

23,000 to

23,999

9,798

11,207

758

1,876

24,000 to

24,999

8,421

9,877

25,000 to

25,999

9,708

8,761

26,000 to

26,999

9,599

27,000 to

27,999

11,866

28,000 to

28,999

13,059

29,000 to

29,999

30,000 to

30,999

6,954

31,000 to

31,999

32,000 to

Ma
ed in

504

490

2016

9,102

8,050

9,589

10,974

561

11,970

16,336

650

837

11,569

10,386

1,543

1,275

8,749

7,467

459

1,223

7,470

7,844

4,828

497

577

6,890

7,938

504

503

7,124

10,461

iv
885 rch
a
7358
650 13-1
879
N .
, 249o
257
510

nham1,276
11,891 . Bo
ley v
ril
11,303

cem
n De
ed o453

9,
ber 1
1,408

11,794

204

280

5,518

1,598

5,669

453

1,560

8,653

13,305

9,167

357

395

1,339

1,143

7,765

9,213

7,361

7,068

204

207

599

1,265

4,697

4,087

32,999

8,453

9,605

455

1,499

752

916

3,364

3,665

33,000 to

33,999

7,386

7,960

153

324

504

937

2,335

4,294

34,000 to

34,999

7,659

10,484

153

240

510

460

3,678

3,515

35,000 to

35,999

8,708

7,058

306

309

497

493

4,223

2,217

36,000 to

36,999

8,666

8,910

408

899

344

212

3,005

4,961

37,000 to

37,999

10,645

10,466

153

607

1,390

610

2,871

2,858

38,000 to

38,999

7,162

7,381

1,393

1,218

357

433

3,462

2,839

39,000 to

39,999

5,587

5,922

399

999

547

947

5,548

5,477

40,000 to

49,999

69,571

79,164

5,662

5,009

5,771

9,528

33,963

55,197

50,000 to

59,999

55,189

62,852

10,310

19,513

2,902

6,748

29,553

52,621

60,000 to

69,999

40,088

27,071

8,904

19,271

2,370

3,971

22,593

50,315

70,000 to

79,999

12,987

2,880

5,036

7,205

2,202

4,378

17,804

31,402

80,000 to

89,999

50

10

0

0

1,451

2,997

12,157

27,812

90,000 to

99,999

550

1,587

50

201

1,508

2,666

8,691

18,138

100,000 to

149,999

440

338

648

282

3,237

6,998

27,351

77,231

150,000 to

199,999

0

0

0

0

456

615

10,792

43,836

200,000 to

299,999

0

0

0

0

427

1,680

8,256

37,403

300,000 to

399,999

0

0

0

0

136

847

3,005

17,111

400,000 to

499,999

0

0

0

0

44

102

2,010

10,999

500,000 to

999,999

0

0

0

0

27

347

2,691

17,172

1,000,000 to

1,999,999

0

0

0

0

a

a

1,140

11,288

2,000,000 to

2,999,999

0

0

0

0

0

0

286

3,653

3,000,000 to

3,999,999

0

0

0

0

0

0

125

1,883

4,000,000 to

4,999,999

0
0

0
0

0
0

0
0

0
a

0
a

93
285

1,672
6,390

456,272

$458,197

87,529

$193,115

40,654

$68,708

767,507

$879,489

5,000,000 and over
TOTAL

cit6,279

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 48 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Self-Employed Health
Insurance
Adjusted Gross Income
Class
Negative

Self-Employed Retirement Plan

Amount

Penalty on Early Withdrawl of
Savings

Amount
Number

Amount

Number

(Thousands)

9,396

$35,806

299

$3,421

1,176

$468

1,347

353

Zero

Number

Alimony Paid

Amount

764

0

0

0

0

0

0

0

0

376

2,147

154

2,992
661

(Thousands)

Number

(Thousands)

(Thousands)

$26,527

1 to

999

5,837

16,701

1,000 to

1,999

1,733

5,778

0

0

755

61

104

2,000 to

2,999

1,585

4,691

103

94

1,206

6

0

0

3,000 to

3,999

2,446

17,655

51

103

308

70

51

280

4,000 to

4,999

2,109

5,189

0

0

206

7

103

673

5,000 to

5,999

3,213

7,381

51

103

206

11

51

185

6,000 to

6,999

2,021

5,732

0

0

1,159

12

51

162

7,000 to

7,999

2,232

6,676

155

570

405

167

148

422

8,000 to

8,999

3,451

10,532

0

0

199

8

0

0

9,000 to

9,999

3,538

6,390

51

141

206

88

199

930

10,000 to

10,999

3,628

13,879

103

80

360

211

302

2,970

11,000 to

11,999

4,418

14,997

0

0

308

26

96

644

12,000 to

12,999

3,137

6,103

1,275

4,462

250

11

257

2,323

13,000 to

13,999

3,442

8,351

51

62

206

1

257

2,118

14,000 to

14,999

2,705

6,565

399

2,198

207

252

51

452

15,000 to

15,999

1,966

5,066

154

557

411

61

103

658

16,000 to

16,999

1,760

3,508

0

0

206

18

551

3,245

17,000 to

17,999

2,597

7,080

186

2,408

507

32

1,371

5,154

18,000 to

18,999

2,813

6,490

0

0

360

18

96

9,725

19,000 to

19,999

3,204

13,151

1,191

6,937

192

6

0

0

20,000 to

20,999

2,969

13,193

52

441

716

85

243

4,026

21,000 to

21,999

798

4,224

153

3,280

450

147

2,359

22,000 to

22,999

1,869

6,792

102

585

236

1,417

23,000 to

23,999

2,816

9,258

51

24,000 to

24,999

1,346

3,756

236

25,000 to

25,999

736

1,826

26,000 to

26,999

2,814

11,374

27,000 to

27,999

1,273

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

2,743

8,427

31,000 to

31,999

1,427

6,801

32,000 to

32,999

1,851

6,950

201

1,844

33,000 to

33,999

722

1,815

280

44,855

34,000 to

34,999

1,546

5,663

204

1,090

51

0

45

375

35,000 to

35,999

444

1,030

96

484

45

7

246

1,841

36,000 to

36,999

1,655

3,483

153

822

150

26

45

108

37,000 to

37,999

735

2,350

351

2,205

0

0

205

1,322

38,000 to

38,999

1,023

3,084

204

1,615

153

6

48

4,343

39,000 to

39,999

2,036

8,523

102

1,104

48

1

1,345

2,955

40,000 to

49,999

14,645

54,352

2,672

25,498

1,282

704

5,921

51,526

50,000 to

59,999

10,871

41,730

2,671

32,054

1,977

565

2,605

23,735

60,000 to

69,999

9,273

37,379

2,653

44,397

1,185

74

1,647

20,438

70,000 to

79,999

4,630

19,391

1,723

25,601

1,407

65

2,344

31,831

80,000 to

89,999

4,772

21,364

1,367

20,523

1,211

557

2,537

42,497

90,000 to

99,999

3,925

15,388

1,153

22,033

511

75

2,734

46,280

100,000 to

149,999

11,601

56,760

4,905

90,885

1,055

143

6,467

122,670

150,000 to

199,999

7,225

38,708

3,408

117,125

139

34

2,181

85,776

200,000 to

299,999

4,893

31,801

2,442

90,708

239

33

1,899

73,741

300,000 to

399,999

2,051

13,682

1,092

47,352

145

31

862

49,404

400,000 to

499,999

1,452

11,277

715

34,034

99

74

416

24,812

500,000 to

999,999

2,044

16,037

992

47,725

39

13

570

54,489

1,000,000 to

1,999,999

911

8,189

380

21,876

30

21

287

38,424

2,000,000 to

2,999,999

197

1,958

77

6,239

7

5

71

16,685

3,000,000 to

3,999,999

94

1,008

27

2,989

a

a

35

7,275

4,000,000 to

4,999,999

59
171

524
1,706

18
52

1,456
2,902

0
a

0
a

a
60

a
15,422

180,081

$698,179

35,582

$745,886

24,634

$6,743

40,594

$813,604

5,000,000 and over
TOTAL

192

9
38
ber 127

141

6

552

3,994

736

16

192

1,868

m1,105

650

1,078

188

96

822

15,858

236

12

97

513

51

72

578

112

141

1,318

12,628

1,333

10,150

192

6

97

924

3,643

147

1,219

141

16

96

1,018

51

393

578

20

a

a

141

1,109

243

12

205

2,624

134

2

197

1,341

231

85

420

11,767

nha
v. Bo

3,619
y
arille

3,128in M
ed
cit1,751

6
, 201

d
chive
3,286 r
58 a
293

173
153 . 13, No

ecem
on D

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 49 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Domestic Production
Adjusted Gross Income
Class
Negative

Total Adjustments

Amount

Total California Subtractions

Amount

(Thousands)

380

$6,027

29,817

$115,411

64,486

$10,541,985

54,046

$8,585,177

0

701

2,450

6,205

76,161

356

10,050

(Thousands)

Number

Amount

Number
0

Zero

Number

Total California Additions

Amount
(Thousands)

Number

(Thousands)

1 to

999

1,430

6

21,226

34,510

28,568

417,103

6,769

74,169

1,000 to

1,999

360

4

25,968

19,629

11,827

102,547

7,814

43,513

2,000 to

2,999

1,635

25

25,999

15,797

13,052

80,169

4,074

36,532

3,000 to

3,999

2,806

62

28,758

38,559

13,545

85,995

5,935

42,742

4,000 to

4,999

463

7

33,521

29,413

16,988

102,538

5,092

40,041

5,000 to

5,999

2,794

459

30,688

31,570

18,417

103,251

8,058

41,586

6,000 to

6,999

1,913

120

28,017

27,772

17,875

112,300

6,082

32,010

7,000 to

7,999

1,810

57

33,749

34,045

19,421

100,779

6,346

45,557

8,000 to

8,999

308

28

27,588

33,273

15,986

86,600

6,656

40,130

9,000 to

9,999

2,141

95

50,908

49,870

22,087

104,410

7,938

33,404

10,000 to

10,999

411

31

31,457

45,879

24,033

101,918

7,345

34,093

11,000 to

11,999

1,583

110

33,381

55,026

21,484

91,471

7,924

32,877

12,000 to

12,999

411

19

30,594

45,049

21,377

92,960

5,099

34,617

13,000 to

13,999

2,412

192

32,280

44,998

22,098

88,153

7,875

23,429

14,000 to

14,999

1,737

144

26,635

38,756

21,723

101,153

4,815

19,474

15,000 to

15,999

206

3

24,244

31,242

22,799

115,488

5,962

32,995

16,000 to

16,999

302

26

28,298

38,669

21,987

82,136

4,481

22,051

17,000 to

17,999

476

40

27,117

49,770

25,440

90,220

5,166

38,793

18,000 to

18,999

1,206

115

22,280

45,569

23,363

85,765

5,287

54,887

19,000 to

19,999

302

465

21,333

56,372

24,922

83,354

6,295

17,187

20,000 to

20,999

243

160

20,728

45,665

27,931

109,335

5,839

33,810

21,000 to

21,999

1,155

126

18,301

33,239

25,775

6,056

17,598

22,000 to

22,999

153

3

18,298

31,067

25,444

100,920

4,888

18,261

23,000 to

23,999

1,593

125,157

6,115

33,616

24,000 to

24,999

300

118,519

2,899

35,487

25,000 to

25,999

141

111,545

5,437

26,416

26,000 to

26,999

141

125,427

5,871

29,517

27,000 to

27,999

51

152,331

4,703

20,462

28,000 to

28,999

29,000 to

29,999

cited
96

30,000 to

30,999

31,000 to

0in

ber

ecem
on D
255
22,891
49,731
ived27,767
a h
5
22,436
42,248 rc
24,005
7358
2
21,862 . 13-1 36,884
23,282
o
N
11
19,167
58,958
26,031
am,
onh 19,341
1 B
34,270
28,158
y v.
arille

M

106,557 ,
19

2016

0

19,594

51,356

20,302

102,652

4,577

19,603

1

16,779

36,555

24,595

138,857

4,250

23,896

0

0

17,093

33,453

17,028

125,468

5,042

14,444

31,999

51

1,241

14,061

29,030

25,081

147,023

4,968

23,620

32,000 to

32,999

45

1

16,557

33,469

20,086

145,536

6,564

15,949

33,000 to

33,999

147

1

11,718

77,641

17,669

133,244

2,907

17,532

34,000 to

34,999

102

1

14,046

29,515

20,949

135,257

3,184

15,697

35,000 to

35,999

a

a

13,382

16,805

19,998

132,724

3,223

17,029

36,000 to

36,999

0

0

13,916

22,761

22,119

173,852

5,050

11,051

37,000 to

37,999

449

13

15,698

28,565

21,479

152,938

3,894

17,254

38,000 to

38,999

252

137

13,229

25,726

20,739

131,900

5,343

22,857

39,000 to

39,999

102

2

14,127

30,776

19,379

155,245

6,162

56,384

40,000 to

49,999

1,152

1,622

128,944

356,056

167,523

1,272,322

44,365

251,984

50,000 to

59,999

3,470

3,765

107,073

301,065

157,272

1,075,215

43,785

243,873

60,000 to

69,999

2,601

1,774

84,579

236,354

134,304

744,477

41,551

184,822

70,000 to

79,999

2,609

624

52,099

148,309

116,973

668,836

28,977

153,099

80,000 to

89,999

863

867

24,995

138,914

93,754

473,624

20,065

144,544

90,000 to

99,999

329

1,263

19,826

125,475

77,070

345,268

16,328

75,185

100,000 to

149,999

1,496

2,997

47,327

404,822

198,326

959,163

48,940

372,451

150,000 to

199,999

1,309

9,253

19,185

314,191

64,087

458,441

26,400

236,642

200,000 to

299,999

1,077

8,777

13,973

258,061

34,757

337,826

18,389

272,109

300,000 to

399,999

641

7,931

5,509

141,437

10,622

144,756

7,987

167,755

400,000 to

499,999

460

7,007

3,129

89,914

5,143

85,361

4,256

92,481

500,000 to

999,999

677

16,752

4,497

156,823

6,892

183,106

6,945

291,475

1,000,000 to

1,999,999

483

21,677

2,015

102,971

2,772

133,006

2,961

238,299

2,000,000 to

2,999,999

141

12,710

491

41,540

741

40,552

803

104,878

3,000,000 to

3,999,999

75

9,608

231

22,845

362

32,874

400

70,214

4,000,000 to

4,999,999

a
183

a
86,726

141
482

13,196
113,351

222
616

27,111
335,792

222
700

49,703
747,533

47,714

$209,398

1,472,278

$4,596,668

2,006,935

$22,788,674

589,462

$13,502,844

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 50 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Medical Expenses
Adjusted Gross Income
Class
Negative

State and Local Income Taxes

Amount

Real Estate Taxes

Amount
Number

Amount

Number

(Thousands)

25,998

$264,758

28,375

$143,394

28,200

$180,552

16,291

0

Zero

Number

Personal Property Taxes

Amount

0

0

0

0

0

0

0

(Thousands)

Number

(Thousands)

(Thousands)

$6,314

1 to

999

4,999

46,979

6,236

4,959

5,987

16,879

2,801

1,387

1,000 to

1,999

3,774

29,136

5,731

6,477

3,701

9,032

2,755

322

2,000 to

2,999

2,944

19,930

3,648

6,556

2,444

8,003

1,573

303

3,000 to

3,999

2,227

17,320

3,331

5,005

2,143

7,161

1,642

380

4,000 to

4,999

6,099

42,784

6,976

8,778

5,487

13,667

5,010

632

5,000 to

5,999

4,602

43,272

7,459

12,584

6,033

18,030

4,164

754

6,000 to

6,999

5,223

71,124

6,956

6,566

3,887

10,409

4,178

733

7,000 to

7,999

2,990

28,009

4,359

3,782

3,535

9,815

2,020

345

8,000 to

8,999

3,217

27,715

6,058

5,337

3,416

9,238

2,105

723

9,000 to

9,999

4,291

43,260

7,856

5,336

5,119

14,772

3,059

1,267

10,000 to

10,999

8,853

118,989

8,923

5,213

7,221

20,920

4,803

791

11,000 to

11,999

7,315

41,032

10,816

9,732

6,509

19,578

6,801

1,836

12,000 to

12,999

5,996

46,747

8,637

4,993

6,297

18,479

5,242

2,166

13,000 to

13,999

7,564

57,255

11,446

7,465

6,544

17,171

5,965

1,233

14,000 to

14,999

6,586

38,288

10,136

11,895

7,951

22,688

5,924

2,336

15,000 to

15,999

6,691

65,262

11,115

7,803

7,975

22,873

5,265

896

16,000 to

16,999

6,866

47,299

10,740

9,964

8,990

24,295

5,672

1,204

17,000 to

17,999

5,905

60,716

11,235

8,820

7,608

20,657

6,336

1,279

18,000 to

18,999

5,164

50,493

14,461

14,552

9,535

29,489

6,440

2,039

19,000 to

19,999

9,317

61,257

15,785

14,616

12,696

33,410

9,106

1,987

20,000 to

20,999

7,167

85,259

18,526

13,506

13,255

34,192

10,730

1,842

21,000 to

21,999

6,129

46,428

12,465

11,533

8,232

8,065

2,118

22,000 to

22,999

8,791

67,827

16,666

19,973

9,795

27,022

10,160

2,016

23,000 to

23,999

7,029

47,237

8,829

1,775

24,000 to

24,999

8,117

29,067

9,130

3,191

25,000 to

25,999

7,288

28,806

8,871

2,440

26,000 to

26,999

5,202

29,097

8,386

5,048

27,000 to

27,999

5,357

32,218

11,491

13,944

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

ber

ecem
on D
64,979
13,888
11,898
10,852
ived
77,013
15,695
12,587 rc
10,461
a h
7358
73,963
14,412 13-1 15,662
10,497
o.
N
56,104
14,127
14,208
9,707
am,
onh 16,755
63,740 . B
25,675
10,595
ley v
ril

a

5,861 n M
ed i
cit6,862

25,585 ,
19

2016

64,730

15,906

19,466

8,377

29,820

9,372

2,249

70,619

17,486

18,547

9,979

28,198

11,704

5,388

6,212

50,202

15,884

18,949

11,359

33,110

9,339

2,516

31,999

9,229

56,340

18,764

20,928

11,240

31,972

13,396

4,739

32,000 to

32,999

4,821

55,356

15,701

20,370

11,133

33,882

11,815

3,727

33,000 to

33,999

4,377

48,094

13,894

20,311

7,723

21,073

9,351

2,150

34,000 to

34,999

3,984

29,856

17,480

23,900

10,851

30,651

12,427

2,844

35,000 to

35,999

4,918

38,957

15,165

28,695

9,705

28,693

10,757

3,316

36,000 to

36,999

5,877

56,762

17,381

25,492

11,979

38,631

13,104

3,526

37,000 to

37,999

5,424

54,423

13,749

20,574

9,460

25,320

9,034

3,442

38,000 to

38,999

5,595

70,847

18,784

26,071

12,509

45,169

11,909

2,457

39,000 to

39,999

5,130

56,915

19,071

26,807

12,335

34,507

11,904

4,640

40,000 to

49,999

40,808

428,375

169,716

409,185

113,476

344,812

108,349

33,986

50,000 to

59,999

29,912

306,176

167,056

477,190

118,848

365,601

117,842

31,927

60,000 to

69,999

21,982

240,026

154,370

574,108

110,592

358,152

109,220

30,695

70,000 to

79,999

18,029

240,382

138,831

640,299

98,071

329,013

100,547

28,492

80,000 to

89,999

10,144

118,423

126,064

708,408

74,882

278,667

86,292

24,511

90,000 to

99,999

8,087

134,191

104,058

693,017

56,189

209,755

68,514

17,522

100,000 to

149,999

15,299

286,151

264,539

2,350,664

163,253

743,862

186,655

51,311

150,000 to

199,999

4,412

114,588

85,850

1,145,152

53,732

297,040

54,646

13,066

200,000 to

299,999

2,643

97,980

53,904

1,112,840

36,848

256,029

33,088

9,943

300,000 to

399,999

745

40,606

18,210

591,254

13,330

118,794

10,212

3,130

400,000 to

499,999

276

18,812

8,378

363,742

6,556

62,100

4,862

1,531

500,000 to

999,999

369

34,588

11,579

872,561

9,055

109,805

6,079

2,993

1,000,000 to

1,999,999

82

8,273

4,307

769,281

3,473

68,733

2,188

1,373

2,000,000 to

2,999,999

17

2,182

1,073

343,329

879

23,683

528

378

3,000,000 to

3,999,999

a

a

504

230,925

408

13,476

242

207

4,000,000 to

4,999,999

a
a

a
a

277
792

176,326
1,910,209

239
704

10,102
52,558

136
379

131
1,585

412,804

$4,484,135

1,831,590

$14,067,469

1,221,855

$4,803,553

1,206,710

$355,078

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 51 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Other Taxes
Adjusted Gross Income
Class
Negative

Total Taxes

Amount

Mortgage Interest

Amount
Number

Amount

Number

(Thousands)

2,886

$1,911

36,022

$332,172

21,786

$277,035

6,999

0

0

0

0

177

1,929

0

0

550

8,362

23,775

4,504

34,971

337

100

Zero

Number

Points and Investment Interest

Amount

(Thousands)

Number

(Thousands)

(Thousands)

$38,535

1 to

999

447

1,000 to

1,999

164

8

5,786

15,839

1,508

12,891

236

15

2,000 to

2,999

325

74

3,801

14,936

2,167

23,295

304

361

3,000 to

3,999

401

78

3,596

12,624

2,133

28,965

310

45

4,000 to

4,999

1,749

80

8,494

23,158

5,901

33,206

433

450

5,000 to

5,999

3,275

228

8,716

31,596

4,148

66,326

450

40

6,000 to

6,999

553

139

7,079

17,847

3,094

22,604

747

118

7,000 to

7,999

670

91

4,624

14,034

2,644

19,562

208

1,376

8,000 to

8,999

837

168

6,463

15,465

2,648

22,075

317

29

9,000 to

9,999

912

363

8,290

21,738

4,167

32,806

580

67

10,000 to

10,999

1,032

252

10,819

27,175

5,829

49,313

496

133

11,000 to

11,999

914

160

11,394

31,306

5,409

42,763

386

226

12,000 to

12,999

1,841

119

9,262

25,757

5,227

50,678

407

34

13,000 to

13,999

2,945

200

11,786

26,069

5,807

39,776

414

25

14,000 to

14,999

2,226

1,177

11,448

38,096

5,712

43,368

434

64

15,000 to

15,999

1,979

454

11,375

32,026

6,331

44,448

659

284

16,000 to

16,999

1,552

287

12,544

35,750

6,901

55,448

618

2,227

17,000 to

17,999

1,910

402

11,642

31,158

6,379

46,982

477

235

18,000 to

18,999

1,647

253

14,593

46,333

7,934

65,696

828

731

19,000 to

19,999

3,163

774

16,437

50,787

10,770

68,722

2,211

611

20,000 to

20,999

5,177

603

19,030

50,143

11,452

80,561

1,242

720

21,000 to

21,999

2,982

373

12,862

39,609

8,225

818

717

22,000 to

22,999

2,419

528

16,757

49,538

7,817

64,281

895

251

23,000 to

23,999

2,327

1,126

15,824

62,035

58,080

603

160

24,000 to

24,999

3,488

54,226

716

356

25,000 to

25,999

3,057

52,402

1,032

1,369

26,000 to

26,999

2,693

52,086

1,831

537

27,000 to

27,999

3,689

67,941

973

800

28,000 to

28,999

427

29,000 to

29,999

30,000 to

2,979in

Ma

be

ecem
on D

ived 7,265
arch
1,154
16,194
45,999
7,908
7358
1 47,852
944
14,837 . 137,695
o
m, N
641
48,994
7,636
onha 14,173
B
615 .
17,599
72,453
8,451
ley v
ril

82,794
r 19

6
, 201

1,125

15,957

52,660

6,998

60,439

519

4,962

1,461

17,931

53,594

7,553

65,138

1,117

190

30,999

3,033

1,015

16,033

55,590

10,036

85,893

2,398

2,185

31,000 to

31,999

4,876

1,397

18,810

59,036

8,821

64,517

1,196

932

32,000 to

32,999

3,769

1,387

16,106

59,366

9,565

67,183

1,040

779

33,000 to

33,999

2,326

956

13,895

44,490

6,216

49,944

1,012

681

34,000 to

34,999

5,220

992

17,524

58,386

10,216

65,326

1,924

1,180

35,000 to

35,999

2,778

1,000

15,260

61,704

8,656

68,402

575

825

36,000 to

36,999

3,683

1,134

18,527

68,783

10,721

77,857

2,451

389

37,000 to

37,999

2,689

845

13,794

50,180

8,592

68,072

1,090

585

38,000 to

38,999

5,159

4,139

19,033

77,836

11,536

92,547

2,595

1,759

39,000 to

39,999

4,002

1,279

19,071

67,233

12,421

89,975

1,323

510

40,000 to

49,999

31,565

9,155

170,209

797,138

99,184

786,078

15,344

11,380

50,000 to

59,999

33,657

8,943

167,572

883,661

104,358

878,192

14,614

11,831

60,000 to

69,999

27,423

8,821

154,719

971,777

98,028

862,160

16,265

15,290

70,000 to

79,999

23,608

6,803

139,502

1,004,607

88,558

814,061

15,996

13,656

80,000 to

89,999

19,920

5,206

126,357

1,016,792

65,607

642,656

12,499

14,326

90,000 to

99,999

12,911

3,532

104,188

923,825

48,167

479,636

10,529

12,964

100,000 to

149,999

29,429

11,276

264,705

3,157,113

137,042

1,593,108

28,931

53,811

150,000 to

199,999

8,808

6,850

85,929

1,462,108

44,159

628,771

11,940

34,443

200,000 to

299,999

4,918

3,427

53,906

1,382,240

29,913

485,550

9,594

31,145

300,000 to

399,999

1,388

2,035

18,221

715,213

10,473

189,566

4,408

25,805

400,000 to

499,999

556

196

8,395

427,569

5,093

107,400

2,006

13,982

500,000 to

999,999

968

1,864

11,583

987,223

6,544

140,090

3,557

25,951

1,000,000 to

1,999,999

335

1,325

4,310

840,713

2,339

56,402

1,592

41,008

2,000,000 to

2,999,999

89

533

1,074

367,924

557

14,268

454

20,303

3,000,000 to

3,999,999

41

238

504

244,846

253

6,935

240

9,238

4,000,000 to

4,999,999

26
56

153
524

277
794

186,712
1,964,876

137
358

3,686
9,691

146
441

9,637
78,354

298,438

$101,363

1,863,997

$19,327,463

1,039,728

$10,148,767

191,761

$484,184

5,000,000 and over
TOTAL

cited

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 52 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Total Interest
Adjusted Gross Income
Class
Negative

Cash/Check Contributions

Non-Cash Contributions

Amount

Amount

Amount

Number

Amount

Number

(Thousands)

23,362

$315,570

4,463

$10,786

3,120

$4,587

931

177

Zero

Number

Contribution Carryover

1,929

0

0

0

0

0

0

1,668

1,560

411

-344

(Thousands)

Number

(Thousands)

(Thousands)

$2,173

1 to

999

4,506

35,071

1,931

1,328

1,000 to

1,999

1,509

12,906

2,444

1,199

811

449

154

-84

2,000 to

2,999

2,271

23,656

1,869

1,381

1,060

582

154

-56

3,000 to

3,999

2,185

29,011

1,424

1,283

970

657

154

-45

4,000 to

4,999

6,004

33,657

3,515

3,736

1,361

1,013

258

-561

5,000 to

5,999

4,251

66,366

4,631

4,069

3,044

3,160

257

140

6,000 to

6,999

3,146

22,722

2,296

2,474

2,607

1,374

426

204

7,000 to

7,999

2,696

20,938

2,293

3,942

1,479

753

148

-132

8,000 to

8,999

2,701

22,104

2,404

3,052

1,370

774

206

6

9,000 to

9,999

4,270

32,872

3,750

4,852

1,927

1,001

206

270

10,000 to

10,999

5,984

49,446

5,042

8,928

3,386

1,845

784

49

11,000 to

11,999

5,505

42,989

7,707

9,909

4,199

1,972

558

1,221

12,000 to

12,999

5,330

50,713

3,700

3,788

3,607

2,233

199

545

13,000 to

13,999

5,807

39,801

6,188

6,553

3,204

2,178

206

613

14,000 to

14,999

5,763

43,432

6,081

9,929

4,241

2,671

206

313

15,000 to

15,999

6,686

44,731

7,602

9,242

3,813

2,351

399

269

16,000 to

16,999

7,050

57,674

6,894

9,334

4,651

2,657

299

301

17,000 to

17,999

6,483

47,217

7,096

10,563

5,058

3,721

103

730

18,000 to

18,999

8,030

66,427

6,397

8,863

5,601

4,207

348

196

19,000 to

19,999

10,924

69,333

9,402

10,254

6,537

3,890

333

1,410

20,000 to

20,999

11,651

81,281

11,080

14,769

7,076

346

1,173

21,000 to

21,999

8,405

83,510

9,093

15,061

6,827

578

1,425

22,000 to

22,999

7,996

64,532

11,421

20,540

7,688

23,000 to

23,999

7,310

58,240

8,931

15,620

24,000 to

24,999

7,959

25,000 to

25,999

7,923

26,000 to

26,999

7,726

27,000 to

27,999

8,585

28,000 to

28,999

29,000 to

29,999

6,999in

ed
cit7,687

30,000 to

30,999

31,000 to

ecem
on D

d 5,525
hive 7,679
54,582
11,392
13,151 rc
8a
735
53,771
8,120 . 13-1 11,039
6,795
, No
52,623
14,969
5,539
am7,304
h
. Bon 11,078
17,813
7,343
ey v
l68,741
ril

Ma

4,615

4,384 ,
9
ber 1

2016

4,088

332

245

3,511

440

1,690

4,350

429

1,747

5,640

185

1,237

3,805

185

298

3,673

185

579

60,865

10,920

14,454

6,681

4,370

147

154

65,327

11,013

25,055

8,676

6,457

141

315

10,178

88,077

11,204

16,564

8,489

5,324

0

0

31,999

8,911

65,449

13,471

19,987

10,569

7,132

337

929

32,000 to

32,999

9,705

67,962

12,047

17,002

8,129

7,123

147

283

33,000 to

33,999

6,500

50,624

9,334

21,841

5,848

4,192

52

44

34,000 to

34,999

10,360

66,507

12,420

23,765

7,524

5,220

236

1,386

35,000 to

35,999

8,704

69,228

10,549

19,379

6,856

4,110

48

1,896

36,000 to

36,999

10,820

78,246

12,815

25,789

9,058

6,292

189

1,646

37,000 to

37,999

8,643

68,657

9,634

18,633

7,558

4,430

51

51

38,000 to

38,999

11,784

94,306

12,334

15,893

9,703

4,726

247

1,697

39,000 to

39,999

12,465

90,485

11,757

22,670

9,888

5,951

93

641

40,000 to

49,999

100,541

797,458

120,817

215,754

89,598

65,959

1,015

4,042

50,000 to

59,999

105,404

890,024

120,185

234,962

90,548

76,319

785

7,533

60,000 to

69,999

99,719

877,450

111,440

241,555

85,307

66,589

746

3,606

70,000 to

79,999

90,161

827,717

98,227

211,651

75,687

65,326

939

4,547

80,000 to

89,999

66,758

656,982

82,287

176,478

65,590

53,986

631

2,116

90,000 to

99,999

49,718

492,600

64,736

152,094

51,883

38,254

912

6,281

100,000 to

149,999

140,395

1,646,918

176,705

480,278

126,996

118,424

3,213

48,465

150,000 to

199,999

46,885

663,213

57,710

187,463

38,818

42,744

423

6,589

200,000 to

299,999

32,277

516,696

39,596

182,168

24,591

47,237

579

9,193

300,000 to

399,999

11,778

215,371

14,275

98,263

7,732

19,919

184

7,107

400,000 to

499,999

5,589

121,382

6,643

52,747

3,630

16,916

58

2,231

500,000 to

999,999

7,612

166,042

9,285

130,403

4,611

33,116

159

11,473

1,000,000 to

1,999,999

2,921

97,410

3,550

112,097

1,501

42,905

95

18,323

2,000,000 to

2,999,999

755

34,571

908

59,954

348

24,479

31

2,268

3,000,000 to

3,999,999

360

16,172

424

35,789

165

25,693

19

5,713

4,000,000 to

4,999,999

203
590

13,323
88,045

244
718

23,545
490,193

95
283

11,237
343,736

8
42

2,858
54,307

1,066,619

$10,632,951

1,220,797

$3,574,852

884,545

$1,235,865

20,948

$221,301

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 53 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Total Contributions
Adjusted Gross Income
Class
Negative

Casualty and Theft Losses

Amount

All Other Deductions

Amount
Number

Amount

Number

(Thousands)

4,673

$16,392

139

$2,856

18,759

$165,421

37,564

0

0

0

0

0

0

177

1,931

Zero

Number

Total Federal Itemized Deductions

Amount

(Thousands)

Number

(Thousands)

(Thousands)

$1,095,746

1 to

999

2,796

1,976

0

0

2,532

15,253

8,587

124,195

1,000 to

1,999

2,716

1,279

0

0

2,235

3,050

5,855

62,285

2,000 to

2,999

2,024

1,638

0

0

1,712

2,983

3,955

63,393

3,000 to

3,999

1,784

1,332

0

0

1,668

4,268

3,648

65,062

4,000 to

4,999

3,867

4,085

51

529

4,988

6,820

8,598

111,226

5,000 to

5,999

5,132

7,178

0

0

2,262

5,445

8,818

154,102

6,000 to

6,999

3,771

3,783

1,275

5,358

3,796

12,959

7,079

133,999

7,000 to

7,999

2,550

4,224

0

0

2,418

5,137

4,779

72,656

8,000 to

8,999

2,655

3,535

0

0

3,591

15,224

6,515

84,360

9,000 to

9,999

4,103

5,596

0

0

2,777

9,912

8,291

113,824

10,000 to

10,999

5,600

9,069

0

0

4,175

17,017

12,138

222,535

11,000 to

11,999

8,413

13,037

0

0

5,279

19,872

11,448

148,725

12,000 to

12,999

5,776

5,965

0

0

4,349

16,390

9,417

145,975

13,000 to

13,999

6,851

8,483

51

50

4,809

28,295

12,065

160,380

14,000 to

14,999

7,491

12,543

0

0

4,453

19,623

11,550

153,961

15,000 to

15,999

8,514

11,755

0

0

4,152

26,151

11,530

180,315

16,000 to

16,999

7,401

12,292

0

0

4,577

22,784

12,698

176,314

17,000 to

17,999

8,189

14,773

103

440

4,956

21,136

11,694

177,508

18,000 to

18,999

8,274

13,189

96

250

4,108

24,043

14,594

201,749

19,000 to

19,999

11,561

14,918

0

0

5,514

29,304

16,507

227,950

20,000 to

20,999

12,995

19,063

45

345

7,861

67,157

19,146

306,503

21,000 to

21,999

10,420

19,006

51

87

6,514

15,328

230,557

22,000 to

22,999

13,539

24,872

0

0

8,716

55,145

16,802

264,413

23,000 to

23,999

9,901

19,521

52

39,025

15,920

245,082

24,000 to

24,999

12,164

18,558

41,438

16,194

238,507

25,000 to

25,999

9,760

17,916

26,000 to

26,999

9,149

18,991

27,000 to

27,999

12,426

28,000 to

28,999

29,000 to

29,999

30,000 to

173
0 . 13, No
0

be

ecem
on D

ived 5,747
arch
7,048
58 0
27

41,323
r 19

6
, 201

0

5,526

30,708

14,977

225,698

0

0

5,523

38,525

14,173

217,853

0

0

8,196

65,262

17,688

294,499

18,978

0

0

6,604

59,280

15,957

258,298

13,361

30,000

102

321

8,792

61,164

17,931

282,290

30,999

11,668

21,888

0

0

6,381

46,984

16,079

269,340

31,000 to

31,999

14,702

26,951

51

573

10,747

64,066

18,810

274,926

32,000 to

32,999

13,119

24,319

0

0

7,914

45,503

16,203

254,808

33,000 to

33,999

10,266

25,114

45

442

6,926

55,184

14,350

225,852

34,000 to

34,999

14,126

30,222

0

0

9,792

73,828

17,569

260,791

35,000 to

35,999

11,577

24,224

0

0

6,456

51,223

15,260

245,614

36,000 to

36,999

14,828

33,456

0

0

8,208

52,165

18,527

291,988

37,000 to

37,999

10,783

23,114

0

0

6,137

43,419

13,838

242,835

38,000 to

38,999

14,516

22,316

0

0

8,413

60,473

19,033

329,334

39,000 to

39,999

13,038

28,806

51

1,618

7,613

54,997

19,073

299,651

40,000 to

49,999

136,612

285,614

694

12,744

76,183

531,082

170,403

2,884,230

50,000 to

59,999

136,150

315,652

398

4,249

69,799

434,682

167,624

2,875,824

60,000 to

69,999

126,576

311,056

298

2,811

64,291

431,734

154,771

2,870,968

70,000 to

79,999

112,647

279,790

377

3,837

56,492

381,766

139,554

2,772,474

80,000 to

89,999

96,188

229,530

101

444

44,933

313,678

126,357

2,358,534

90,000 to

99,999

77,142

194,637

80

1,741

33,055

220,343

104,188

1,986,515

100,000 to

149,999

200,546

646,377

0

0

70,223

607,216

264,921

6,348,958

150,000 to

199,999

65,274

236,620

231

6,818

19,182

222,713

85,929

2,705,801

200,000 to

299,999

43,239

233,125

35

2,767

13,678

263,893

53,926

2,481,211

300,000 to

399,999

15,233

120,544

12

1,074

4,676

122,490

18,240

1,162,371

400,000 to

499,999

7,033

71,325

0

0

2,000

91,823

8,396

682,092

500,000 to

999,999

9,726

173,293

52

22,151

2,901

165,682

11,601

1,405,978

1,000,000 to

1,999,999

3,679

163,776

a

a

1,134

151,249

4,312

1,123,666

2,000,000 to

2,999,999

934

84,455

a

a

304

70,886

1,073

493,564

3,000,000 to

3,999,999

433

61,081

0

0

135

49,588

504

326,154

4,000,000 to

4,999,999

249
725

37,565
871,197

0
0

0
0

90
299

42,792
277,639

277
794

248,734
2,845,814

1,390,851

$4,952,205

4,393

$73,326

701,601

$5,897,218

1,873,235

$44,709,918

5,000,000 and over
TOTAL

11,986in

cited

22,213
y
arille

M

m

nha
v. Bo

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 54 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

California Adjust to Fed
Itemized Deductions
Adjusted Gross Income
Class
Negative

California Itemized Deductions

Amount

California Standard Deductions

Amount

Personal
Exemption
Credit

Number

(Thousands)

Amount
Number

Amount

Number

(Thousands)

40,025

$161,301

43,576

$1,011,114

74,156

$255,105

105,022

0

Zero

Number

Personal
Exemption Credit

0

0

0

12,765

48,834

12,414

1,316

(Thousands)

(Thousands)

$11,132

1 to

999

11,888

2,401

9,741

125,593

129,385

397,363

100,108

10,611

1,000 to

1,999

8,997

6,560

5,305

59,655

120,479

333,303

65,464

6,939

2,000 to

2,999

8,808

3,785

5,330

66,445

137,289

449,336

79,529

8,430

3,000 to

3,999

7,585

5,692

4,781

68,225

157,763

577,994

93,638

9,926

4,000 to

4,999

12,944

7,030

11,400

128,055

146,721

557,643

106,501

11,289

5,000 to

5,999

11,214

11,184

8,615

147,205

167,021

633,697

116,297

12,328

6,000 to

6,999

10,869

6,054

8,778

138,966

164,566

635,133

127,265

13,490

7,000 to

7,999

9,279

3,990

7,442

85,463

165,148

638,082

131,128

13,900

8,000 to

8,999

10,993

7,744

8,714

91,846

148,735

579,603

123,807

13,124

9,000 to

9,999

14,856

7,149

11,850

132,612

188,642

732,743

175,747

18,629

10,000 to

10,999

14,782

8,119

14,731

232,359

156,199

606,145

153,780

16,301

11,000 to

11,999

15,997

12,076

13,235

150,801

165,078

640,977

157,250

16,668

12,000 to

12,999

13,946

7,987

11,864

154,583

152,411

591,584

145,794

15,454

13,000 to

13,999

20,691

7,516

15,091

165,688

154,231

602,251

155,148

16,446

14,000 to

14,999

17,327

13,872

17,297

193,522

132,388

516,658

141,230

14,970

15,000 to

15,999

18,430

11,634

14,417

188,102

127,650

495,232

133,699

14,172

16,000 to

16,999

16,512

13,398

15,383

180,837

131,796

510,994

137,857

14,613

17,000 to

17,999

18,482

13,140

16,033

196,929

124,877

487,472

136,512

14,470

18,000 to

18,999

20,432

13,359

16,450

205,048

112,299

434,638

121,289

12,857

19,000 to

19,999

21,775

17,891

18,067

223,821

107,230

415,619

120,408

12,763

20,000 to

20,999

24,216

15,100

22,564

310,846

98,725

119,601

12,678

21,000 to

21,999

19,441

14,731

18,837

239,412

100,195

391,361

116,571

12,357

22,000 to

22,999

22,265

389,404

116,946

12,396

23,000 to

23,999

18,849

362,199

109,276

11,583

24,000 to

24,999

18,610

323,829

99,142

10,509

25,000 to

25,999

18,869

376,083

111,722

11,843

26,000 to

26,999

19,833

316,375

97,593

10,345

27,000 to

27,999

28,000 to

22,662 n

385,194 ,
19

ber

ecem
on D
20,255
19,773
259,013
99,739
ived
16,310
18,254
247,988 rc
92,800
a h
7358
14,651
17,488 13-1 232,275
83,727
o.
N
23,202
17,049
222,662
96,321
am,
onh 17,055
17,628 . B
224,768
80,997
ley v
ril

2016

ci18,979

30,729

20,622

284,623

80,475

314,337

100,689

10,673

28,999

Ma
ted i

20,251

17,485

246,701

63,502

247,595

80,274

8,509

29,000 to

29,999

21,981

25,054

19,277

271,972

67,488

263,313

86,255

9,143

30,000 to

30,999

18,662

17,834

17,369

254,194

63,817

246,136

78,544

8,326

31,000 to

31,999

24,602

29,110

21,777

278,909

56,565

220,943

78,138

8,283

32,000 to

32,999

19,009

26,445

17,049

238,515

53,898

210,377

70,539

7,477

33,000 to

33,999

16,530

23,683

15,133

211,016

49,009

191,281

62,647

6,641

34,000 to

34,999

19,182

24,193

17,848

238,191

49,409

192,845

67,155

7,118

35,000 to

35,999

18,551

33,605

16,068

224,081

48,142

188,042

62,664

6,642

36,000 to

36,999

23,481

34,491

20,187

277,570

50,612

197,691

70,602

7,484

37,000 to

37,999

19,675

28,427

16,430

250,794

53,849

210,335

70,078

7,428

38,000 to

38,999

23,178

33,396

20,623

308,606

42,274

165,121

62,845

6,662

39,000 to

39,999

21,114

30,979

19,340

281,551

41,626

159,442

59,627

6,321

40,000 to

49,999

200,418

466,864

176,649

2,513,045

334,445

1,305,750

510,185

54,080

50,000 to

59,999

187,782

513,668

166,945

2,415,419

213,825

834,031

379,865

40,266

60,000 to

69,999

166,860

605,490

146,073

2,284,333

140,788

549,286

286,407

30,359

70,000 to

79,999

139,219

607,629

123,146

2,091,752

92,342

359,108

215,078

22,798

80,000 to

89,999

109,306

579,039

91,059

1,602,551

66,089

257,525

156,807

16,622

90,000 to

99,999

89,306

568,534

71,135

1,271,212

45,333

176,776

116,287

12,326

100,000 to

149,999

231,367

2,039,615

186,358

3,958,925

89,174

347,676

275,091

29,160

150,000 to

199,999

78,968

1,051,660

59,111

1,518,576

29,763

115,311

88,422

9,373

200,000 to

299,999

49,590

1,022,047

37,394

1,205,015

17,794

69,079

54,965

5,826

300,000 to

399,999

17,028

553,873

12,004

482,925

6,787

26,411

18,756

1,988

400,000 to

499,999

7,931

346,556

5,285

265,840

3,466

13,509

8,741

927

500,000 to

999,999

11,206

849,823

7,997

464,802

4,004

15,446

11,906

1,262

1,000,000 to

1,999,999

4,249

752,548

3,292

338,083

1,168

4,542

4,437

470

2,000,000 to

2,999,999

1,066

338,825

861

154,825

244

953

1,103

117

3,000,000 to

3,999,999

506

234,493

422

104,194

96

369

512

54

4,000,000 to

4,999,999

279
806

175,945
1,953,117

252
730

78,845
1,011,110

29
81

107
316

274
810

29
86

2,031,408

$13,481,679

1,737,043

$30,812,012

5,395,424

$20,568,504

6,490,444

$687,987

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 55 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE
Dependent
Exemption
Credit

Zero

Number

(Thousands)

2,114

$689

38,273

$26

104,809

$15,840

0

266

Adjusted Gross Income
Class
Negative

Dependent
Exemption
Credit

87

3,172

0

12,412

1,739

0

0

24

100,072

13,847

0

0
5

Senior/Blind
Senior/Blind
Exemption Credit Exemption Credit

Amount

Total Exemption Credit

Amount
Number

Other State Tax Credit

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

$0

1 to

999

3,711

1,210

19,266

1,000 to

1,999

4,278

1,395

13,442

5

65,449

9,756

1,057

2,000 to

2,999

7,123

2,322

13,728

22

79,576

12,211

51

0

3,000 to

3,999

9,539

3,110

15,015

5

93,634

14,626

0

0

4,000 to

4,999

12,247

3,993

15,484

24

106,495

16,921

0

0

5,000 to

5,999

19,507

6,359

16,558

16

116,294

20,441

206

2

6,000 to

6,999

21,288

6,940

16,894

0

127,264

22,220

206

2

7,000 to

7,999

20,379

6,644

14,956

27

131,120

22,127

51

2

8,000 to

8,999

22,983

7,492

15,481

16

123,859

22,257

206

5

9,000 to

9,999

46,430

15,136

23,970

27

175,745

36,306

51

1

10,000 to

10,999

36,674

11,956

24,603

5

153,780

30,864

206

8

11,000 to

11,999

41,130

13,408

21,572

16

157,248

32,363

51

0

12,000 to

12,999

35,767

11,660

19,574

27

145,792

29,189

51

5

13,000 to

13,999

56,715

18,489

23,172

11

155,124

37,386

103

6

14,000 to

14,999

43,589

14,210

22,886

27

141,226

31,604

154

4

15,000 to

15,999

41,457

13,515

16,685

27

133,696

29,455

51

2

16,000 to

16,999

47,542

15,499

16,982

33

137,854

31,948

382

15

17,000 to

17,999

36,758

11,983

22,091

22

136,512

28,795

360

20

18,000 to

18,999

36,510

11,902

15,751

27

121,287

26,428

199

7

19,000 to

19,999

32,547

10,610

18,016

37

120,407

25,283

73

20,000 to

20,999

27,229

8,877

15,849

28

119,589

389

22

21,000 to

21,999

36,737

11,976

16,729

10

23,232
r 19
mbe
26,104

559
204

17

22,000 to

22,999

31,668

10,324

15,414

24,353

357

39

23,000 to

23,999

29,831

109,275

23,349

96

1

24,000 to

24,999

19,994

9

99,140

18,477

1,426

45

25,000 to

25,999

21,003

24

111,720

20,334

1,339

350

26,000 to

26,999

23,181

14

97,590

19,557

148

9

27,000 to

27,999

15

100,679

18,897

230

31

28,000 to

28,999

29,000 to

29,999

30,000 to

20,548in
d

-173
6,518
13,682 . 13
, No
6,847
15,515
ham
. Bon 15,619
7,557
ley v
ril
9,725

Ma

19,257

n
116,944
ed o

iv
arch
5811
30

116,560 ece
D

6
, 201

6,699

14,407

14,111

4,600

11,440

10

80,274

14,322

294

33

12,348

4,026

17,731

136

86,252

15,048

383

49

30,999

21,045

6,861

9,460

48

78,543

16,189

147

27

31,000 to

31,999

14,569

4,749

11,342

9

78,137

14,234

550

63

32,000 to

32,999

13,328

4,345

9,115

5

70,538

12,788

249

42

33,000 to

33,999

8,001

2,608

10,430

5

62,646

10,355

96

32

34,000 to

34,999

7,259

2,366

10,482

63

67,155

10,596

147

31

35,000 to

35,999

8,974

2,926

9,523

0

62,664

10,577

437

119

36,000 to

36,999

7,996

2,607

12,773

5

70,592

11,443

90

21

37,000 to

37,999

3,654

1,191

10,510

5

70,078

9,733

2,424

246

38,000 to

38,999

4,691

1,529

9,456

131

62,845

9,062

96

59

39,000 to

39,999

5,315

1,733

11,344

37

59,627

9,256

387

117

40,000 to

49,999

41,029

13,375

78,406

114

510,179

75,765

3,658

1,197

50,000 to

59,999

24,314

7,926

63,479

58

379,843

54,917

2,116

1,189

60,000 to

69,999

13,535

4,412

45,400

37

286,375

39,579

4,097

2,069

70,000 to

79,999

10,492

3,421

38,652

89

215,052

30,347

2,370

1,759

80,000 to

89,999

5,054

1,648

26,165

16

156,767

21,035

2,399

1,907

90,000 to

99,999

3,063

998

20,089

22

116,245

15,449

1,467

2,191

100,000 to

149,999

13,823

4,506

51,118

40

274,983

39,060

3,864

5,654

150,000 to

199,999

1,938

632

16,706

1

87,302

9,499

1,983

1,929

200,000 to

299,999

1,776

579

11,890

7

13,811

712

3,112

9,658

300,000 to

399,999

721

235

4,509

4

238

21

1,272

6,047

400,000 to

499,999

291

95

2,286

2

47

6

750

4,765

cite

500,000 to

999,999

306

100

3,331

7

81

8

1,426

17,650

1,000,000 to

1,999,999

164

53

1,261

1

18

3

854

15,714

2,000,000 to

2,999,999

49

16

311

0

a

a

252

7,273

3,000,000 to

3,999,999

17

6

157

0

0

0

143

5,050

4,000,000 to

4,999,999

17
60

6
20

91
233

0
0

0
a

0
a

104
309

3,722
39,046

1,026,687

$334,700

1,031,734

$1,422

6,401,450

$1,115,915

43,607

$128,333

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 56 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Total Special Credit
Adjusted Gross Income
Class
Negative

Renter's Credit

Amount

G-1 Tax/5870A Tax

Amount
Number

Amount

Number

(Thousands)

0

$0

0

$0

0

$0

280

$3,810

0

Zero

Number

Alternative Minimum Tax

Amount

0

0

0

0

0

0

0

(Thousands)

Number

(Thousands)

(Thousands)

1 to

999

0

0

0

0

0

0

a

a

1,000 to

1,999

1,489

7

257

1

0

0

0

0

2,000 to

2,999

1,532

19

1,480

18

0

0

1,005

199

3,000 to

3,999

257

7

257

7

0

0

0

0

4,000 to

4,999

3,856

34

3,754

30

0

0

1,057

339

5,000 to

5,999

4,127

67

3,922

65

0

0

2,010

670

6,000 to

6,999

4,719

122

4,462

118

0

0

0

0

7,000 to

7,999

5,931

236

5,879

235

0

0

51

5

8,000 to

8,999

3,694

192

3,437

159

0

0

1,057

41

9,000 to

9,999

2,949

163

2,897

162

0

0

51

6

10,000 to

10,999

2,108

126

1,902

114

1,005

90

51

2

11,000 to

11,999

3,023

179

2,971

178

0

0

51

25

12,000 to

12,999

2,136

132

2,033

122

0

0

0

0

13,000 to

13,999

40,305

538

40,202

532

0

0

51

69

14,000 to

14,999

39,163

1,187

38,958

1,181

0

0

51

14

15,000 to

15,999

42,865

2,109

42,763

2,104

0

0

0

0

16,000 to

16,999

46,374

2,771

46,167

2,754

0

0

a

a

17,000 to

17,999

46,787

2,785

46,433

2,761

0

0

0

0

18,000 to

18,999

51,883

3,147

50,461

2,859

0

0

0

0

19,000 to

19,999

39,057

2,312

38,543

2,226

0

0

0

0

20,000 to

20,999

44,578

2,615

44,335

2,585

0

45

9

21,000 to

21,999

44,532

2,657

44,328

2,640

0

0

0

22,000 to

22,999

46,203

2,797

45,948

0

0

0

23,000 to

23,999

42,438

2,536

42,394

0

0

0

24,999

40,132

2,469

40,036

173 2,393

0

24,000 to

d
hive
2,535 rc
58 a

0

0

1,053

741

25,000 to

25,999

53,621

26,000 to

26,999

47,620

27,000 to

27,999

28,000 to

28,999

44,012 n

ci36,112

29,000 to

29,999

30,000 to

52,384
am

0

2016

3,095

0

0

51

3

47,364

2,762

0

0

0

0

2,671

42,634

2,554

0

0

0

0

2,206

35,506

2,125

0

0

0

0

39,990

2,472

39,640

2,374

0

0

0

0

30,999

34,045

2,066

33,847

2,020

0

0

0

0

31,000 to

31,999

33,661

2,137

33,009

1,980

0

0

0

0

32,000 to

32,999

29,813

1,876

29,412

1,756

0

0

51

49

33,000 to

33,999

30,164

1,879

29,915

1,783

0

0

0

0

34,000 to

34,999

29,330

1,809

29,081

1,741

0

0

0

0

35,000 to

35,999

30,970

2,033

30,820

1,847

0

0

0

0

36,000 to

36,999

28,796

1,802

28,598

1,713

0

0

0

0

37,000 to

37,999

2,679

356

0

0

0

0

0

0

38,000 to

38,999

249

141

0

0

0

0

a

a

39,000 to

39,999

692

239

0

0

0

0

0

0

40,000 to

49,999

4,883

1,505

0

0

0

0

a

a

50,000 to

59,999

2,721

1,571

0

0

0

0

150

400

60,000 to

69,999

4,852

2,630

0

0

0

0

50

8

70,000 to

79,999

3,590

1,993

0

0

0

0

50

140

80,000 to

89,999

2,796

2,244

0

0

0

0

520

377

90,000 to

99,999

1,897

2,594

0

0

0

0

50

42

100,000 to

149,999

4,904

9,583

0

0

0

0

1,368

1,374

150,000 to

199,999

2,774

5,611

0

0

0

0

107

653

200,000 to

299,999

4,014

14,524

0

0

0

0

302

1,207

300,000 to

399,999

1,815

10,118

0

0

17

2

264

2,363

400,000 to

499,999

1,183

9,432

0

0

0

0

110

610

500,000 to

999,999

1,961

26,959

0

0

0

0

28

554

1,000,000 to

1,999,999

1,144

29,735

0

0

a

a

45

1,347

2,000,000 to

2,999,999

332

14,113

0

0

0

0

5

131

3,000,000 to

3,999,999

184

9,732

0

0

0

0

a

a

4,000,000 to

4,999,999

127
382

6,933
71,414

0
0

0
0

0
a

0
a

a
a

a
a

1,041,451

$277,821

986,030

$54,276

1,025

$511

9,981

$17,085

5,000,000 and over
TOTAL

3,460

. 13, No

2,747

ecem
on 0D

0
9,
ber 1

2,778 .

M
ted i

yv
arille

Bonh

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 57 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Mental Health Tax
Adjusted Gross Income
Class
Negative

Other Taxes

Amount

Taxes Withheld

Amount
Number

Amount

Number

(Thousands)

0

$0

850

$378

19,089

$21,920

4,913

0

Zero

Number

Estimated Taxes Paid

Amount

0

0

0

351

199

0

0

4,424

57

19,873

2,894

1,193

552
455

(Thousands)

Number

(Thousands)

(Thousands)

$37,237

1 to

999

0

0

1,000 to

1,999

0

0

834

32

37,492

1,283

2,677

2,000 to

2,999

0

0

2,561

80

56,766

1,844

868

954

3,000 to

3,999

0

0

308

3

74,740

2,463

2,251

1,018

4,000 to

4,999

0

0

1,820

29

85,193

4,568

2,055

324

5,000 to

5,999

0

0

612

11

94,832

5,294

3,828

707

6,000 to

6,999

0

0

1,468

52

101,931

7,971

1,183

575

7,000 to

7,999

0

0

1,855

37

105,246

6,710

863

873

8,000 to

8,999

0

0

1,630

242

94,399

7,487

1,146

763

9,000 to

9,999

0

0

5,029

404

118,618

9,610

1,359

650

10,000 to

10,999

0

0

2,701

360

111,498

10,830

1,169

1,004

11,000 to

11,999

0

0

1,985

63

124,480

14,789

2,329

1,286

12,000 to

12,999

0

0

771

27

112,997

13,362

3,119

833

13,000 to

13,999

0

0

882

29

121,657

16,216

2,246

697

14,000 to

14,999

0

0

1,265

31

109,256

18,387

1,988

798

15,000 to

15,999

0

0

1,746

190

109,195

18,305

1,780

1,133

16,000 to

16,999

0

0

2,454

512

116,482

20,328

1,063

751

17,000 to

17,999

0

0

1,283

217

112,470

23,706

1,885

1,210

18,000 to

18,999

0

0

2,199

261

102,266

24,773

2,373

3,367

19,000 to

19,999

0

0

1,738

120

96,215

25,219

3,915

5,911

20,000 to

20,999

0

0

2,719

129

102,091

30,007

1,981

1,632

21,000 to

21,999

0

0

978

76

100,467

22,000 to

22,999

0

0

3,394

289

23,000 to

23,999

0

0

2,326

24,000 to

24,999

0

25,000 to

25,999

0

26,000 to

26,999

0

27,000 to

27,999

0

28,000 to

28,999

29,000 to

29,999

30,000 to

0in
cited

on
ed87,944

434 chiv
ar
0
1,488
314
7358
3-1
0
1,825 . 1
320
o
m, N
0
549
onha 2,010
B
y v.
1,946
456
arille 0

M

100,453 ec
D

30,909
er 19
emb

6
, 201

1,842

1,171

33,778

1,656

1,021

35,469

3,127

2,004

84,478

37,194

4,317

1,772

98,799

45,498

3,438

2,151

86,114

40,158

3,591

1,621

90,201

46,052

2,125

1,970

0

1,881

772

69,421

41,443

3,484

2,473

0

0

860

22

71,381

42,764

4,841

3,421

30,999

0

0

1,923

98

71,936

44,475

3,435

3,917

31,000 to

31,999

0

0

1,088

77

70,806

50,009

3,050

2,765

32,000 to

32,999

0

0

2,008

454

63,045

50,593

1,882

1,690

33,000 to

33,999

0

0

765

27

60,161

51,360

1,934

1,818

34,000 to

34,999

0

0

1,388

274

61,611

56,723

3,002

2,962

35,000 to

35,999

0

0

1,064

49

58,745

55,392

2,262

2,370

36,000 to

36,999

0

0

1,004

91

63,809

60,140

3,467

3,116

37,000 to

37,999

0

0

2,717

427

65,669

63,425

3,692

3,730

38,000 to

38,999

0

0

2,130

206

58,465

62,477

1,903

2,094

39,000 to

39,999

0

0

2,291

326

53,969

61,364

2,793

2,773

40,000 to

49,999

0

0

15,295

1,645

466,196

693,903

35,032

45,535

50,000 to

59,999

0

0

9,883

2,610

348,314

770,432

32,749

61,239

60,000 to

69,999

0

0

8,241

2,014

262,273

794,165

27,321

68,448

70,000 to

79,999

0

0

7,765

1,990

199,623

759,259

22,170

58,577

80,000 to

89,999

0

0

4,480

1,938

144,256

683,751

16,458

46,898

90,000 to

99,999

0

0

2,733

641

108,293

597,044

14,208

47,583

100,000 to

149,999

0

0

7,570

5,464

250,735

1,874,264

46,427

234,934

150,000 to

199,999

0

0

3,236

3,438

74,661

829,824

22,812

199,506

200,000 to

299,999

0

0

1,486

2,039

44,177

700,277

18,883

256,004

300,000 to

399,999

0

0

349

464

14,108

312,491

8,648

183,790

400,000 to

499,999

0

0

119

286

6,299

177,439

4,561

129,145

500,000 to

999,999

0

0

120

153

8,412

339,256

7,503

391,303

1,000,000 to

1,999,999

3,980

13,942

49

79

2,938

224,188

3,453

419,022

2,000,000 to

2,999,999

1,084

14,270

8

38

715

90,807

902

212,425

3,000,000 to

3,999,999

509

11,634

7

65

348

59,830

452

157,219

4,000,000 to

4,999,999

276
802

8,951
112,242

4
16

32
2,204

188
567

38,730
349,251

249
736

118,906
1,452,080

6,651

$161,039

135,584

$33,623

5,376,716

$10,492,299

364,589

$4,190,184

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 58 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Excess State Disability
Insurance (SDI)
Adjusted Gross Income
Class
Negative

Nonrefundable Child and Dependent
Credit

Amount

Overpayment

Amount
Number

Amount

Number

(Thousands)

108

$36

0

$0

24,321

$66,144

3,437

0

Zero

Number

Credit to Next Year's Tax

Amount

0

0

0

351

199

0

0

(Thousands)

Number

(Thousands)

(Thousands)

$22,865

1 to

999

0

0

0

0

18,259

3,579

795

190

1,000 to

1,999

0

0

0

0

38,611

1,906

717

141

2,000 to

2,999

0

0

0

0

56,270

2,942

573

210

3,000 to

3,999

0

0

0

0

76,940

3,634

463

95

4,000 to

4,999

0

0

0

0

78,858

4,501

566

104

5,000 to

5,999

0

0

0

0

78,152

5,207

1,893

524

6,000 to

6,999

0

0

0

0

90,892

8,048

464

300

7,000 to

7,999

0

0

0

0

90,043

6,780

1,840

208

8,000 to

8,999

0

0

0

0

82,926

7,776

933

374

9,000 to

9,999

0

0

0

0

107,409

9,668

668

235

10,000 to

10,999

0

0

0

0

104,025

10,729

610

447

11,000 to

11,999

0

0

0

0

114,248

14,716

514

225

12,000 to

12,999

0

0

0

0

106,843

13,292

664

268

13,000 to

13,999

0

0

0

0

113,338

15,291

617

327

14,000 to

14,999

51

40

0

0

103,706

16,968

934

140

15,000 to

15,999

0

0

0

0

100,408

16,621

920

270

16,000 to

16,999

0

0

0

0

101,999

16,800

722

426

17,000 to

17,999

51

0

0

0

103,345

19,628

1,553

589

18,000 to

18,999

0

0

0

0

91,164

21,190

693

423

19,000 to

19,999

0

0

0

0

93,325

24,312

1,181

852

20,000 to

20,999

0

0

0

0

94,236

23,001

927

936

21,000 to

21,999

0

0

0

0

90,697

968

635

22,000 to

22,999

0

0

0

0

88,694

1,316

578

23,000 to

23,999

52

4

0

22,280

1,501

647

24,000 to

24,999

0

0

0

22,819

1,054

414

25,000 to

25,999

0

0

1,259

1,069

26,000 to

26,999

51

27,000 to

27,999

0

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

173
51 . 13, No

be
22,455

ecem
on D

ived80,413
arch
78,375
58 0
0

21,647
r 19

6
, 201

0

81,935

25,336

204

7

69,194

21,124

973

460

153

10

70,427

23,497

1,170

803

0

402

48

63,070

22,426

1,337

519

0

204

26

59,299

21,652

940

811

0

0

102

16

60,326

19,779

1,158

715

31,999

0

0

192

38

65,105

23,781

1,610

846

32,000 to

32,999

0

0

306

78

56,857

23,404

1,233

654

33,000 to

33,999

0

0

300

42

57,595

22,468

1,232

942

34,000 to

34,999

0

0

153

37

58,469

24,596

1,792

831

35,000 to

35,999

0

0

51

18

52,743

21,278

748

722

36,000 to

36,999

0

0

255

67

54,558

23,466

1,863

898

37,000 to

37,999

0

0

102

30

48,461

19,433

726

408

38,000 to

38,999

0

0

0

0

46,418

19,303

1,122

549

39,000 to

39,999

0

0

153

45

43,951

21,185

1,061

676

40,000 to

49,999

51

3

969

213

378,370

206,567

14,563

11,413

50,000 to

59,999

50

4

252

54

280,896

206,030

13,861

13,234

60,000 to

69,999

a

a

454

108

213,798

192,946

11,257

20,830

70,000 to

79,999

50

0

921

80

155,819

160,510

6,833

9,190

80,000 to

89,999

454

26

147

32

113,805

131,421

4,865

6,762

90,000 to

99,999

2,466

130

202

46

83,674

106,316

4,974

7,862

100,000 to

149,999

21,838

3,074

0

0

199,522

336,452

15,716

38,508

150,000 to

199,999

7,118

1,957

0

0

55,240

149,488

8,960

28,065

200,000 to

299,999

4,315

2,156

0

0

34,147

134,501

8,122

44,346

300,000 to

399,999

1,400

738

0

0

10,668

69,913

3,991

32,123

400,000 to

499,999

524

253

0

0

4,494

39,240

2,083

19,113

500,000 to

999,999

905

465

0

0

5,809

111,890

3,728

84,607

1,000,000 to

1,999,999

362

205

0

0

2,560

100,728

1,927

77,031

2,000,000 to

2,999,999

96

51

0

0

663

47,006

520

40,232

3,000,000 to

3,999,999

53

31

0

0

355

34,068

285

28,517

4,000,000 to

4,999,999

a
115

a
63

0
0

0
0

203
643

23,586
347,951

168
546

20,361
297,201

40,148

$9,256

5,569

$996

4,636,920

$3,133,477

147,146

$822,723

5,000,000 and over
TOTAL

in
cited 0
0

1

ham
. Bon

M

0
yv
arille

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 59 of 201
TABLE B - 4B
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SINGLE

Total Voluntary
Contributions
Adjusted Gross Income
Class
Negative

Refund

Amount

Tax Due
Amount

(Thousands)

450

$23

21,029

$43,398

843

0

Zero

Number

Amount

Number

0

351

199

0

0
68

(Thousands)

Number

(Thousands)

$847

1 to

999

465

7

17,361

3,423

4,909

1,000 to

1,999

484

5

37,688

1,752

10,039

62

2,000 to

2,999

360

5

54,365

2,727

11,233

498

3,000 to

3,999

257

6

76,323

3,534

9,292

432

4,000 to

4,999

529

4

78,116

4,393

23,416

984

5,000 to

5,999

2,017

449

75,706

4,671

38,145

2,238

6,000 to

6,999

1,892

23

90,120

7,731

26,203

969

7,000 to

7,999

1,862

9

86,701

6,565

27,264

754

8,000 to

8,999

463

3

81,993

7,398

23,880

1,055

9,000 to

9,999

1,862

17

105,466

9,422

19,365

1,586

10,000 to

10,999

463

8

103,363

10,266

11,357

1,644

11,000 to

11,999

947

23

113,507

14,469

14,363

1,102

12,000 to

12,999

683

33

106,005

12,982

12,165

1,181

13,000 to

13,999

837

39

112,566

15,060

20,013

779

14,000 to

14,999

360

14

103,095

16,807

12,529

493

15,000 to

15,999

308

12

99,636

16,339

17,019

1,898

16,000 to

16,999

257

2

101,433

16,370

23,609

1,461

17,000 to

17,999

552

14

101,888

19,023

19,030

1,228

18,000 to

18,999

514

15

90,509

20,748

21,678

859

19,000 to

19,999

1,936

17

92,298

23,442

20,699

3,288

20,000 to

20,999

1,789

39

93,309

22,043

16,710

21,000 to

21,999

510

16

89,870

20,992

18,204

22,000 to

22,999

1,569

115

87,557

21,861

23,000 to

23,999

809

42

79,580

21,596

24,000 to

24,999

344

25,000 to

25,999

715

26,000 to

26,999

504

27,000 to

27,999

548

28,000 to

28,999

29,000 to

29,999

459in

d
cite510

30,000 to

30,999

31,000 to
32,000 to

1,325

1,155 ,
9
ber 1

M

22,544 ecem
on D
ived22,351
rch
a
16
77,366
22,377
17,707
7358
40
80,951 . 13-1 24,249
27,137
o
N
36
68,209
20,643
25,903
am,
nh
69,679
22,662
27,453
v. Bo
ley20
aril

2,280
2,369
4,386
3,465
3,941
4,080

14

62,118

21,928

15,984

9

58,500

20,819

23,261

5,596

1,837

27

58,113

19,048

18,946

3,420

31,999

504

11

63,924

22,920

11,969

2,440

32,999

612

16

55,860

22,725

12,247

3,506

33,000 to

33,999

612

11

56,503

21,513

5,691

2,186

34,000 to

34,999

249

5

56,959

23,751

7,944

2,483

35,000 to

35,999

761

13

52,189

20,517

10,353

2,761

36,000 to

36,999

451

11

53,231

22,570

15,424

6,018

37,000 to

37,999

606

9

47,783

19,011

20,910

6,244

38,000 to

38,999

102

6

45,590

18,774

15,257

4,418

39,000 to

39,999

255

26

43,076

20,487

16,553

10,255

40,000 to

49,999

4,364

173

367,950

195,346

126,336

53,896

50,000 to

59,999

3,468

179

270,879

193,193

96,945

68,658

60,000 to

69,999

3,180

400

205,764

172,167

72,658

68,776

70,000 to

79,999

2,177

97

151,149

151,289

59,189

70,274

80,000 to

89,999

2,058

91

110,112

124,839

43,015

65,523

90,000 to

99,999

1,440

94

80,253

98,384

31,792

53,827

100,000 to

149,999

4,920

291

188,611

298,161

76,060

181,159

150,000 to

199,999

717

75

49,766

121,925

32,822

136,905

200,000 to

299,999

640

121

28,879

90,950

21,071

130,310

300,000 to

399,999

139

31

8,271

38,748

8,090

83,840

400,000 to

499,999

27

5

3,348

21,000

4,272

60,939

500,000 to

999,999

95

90

3,450

29,418

6,193

126,184

1,000,000 to

1,999,999

12

10

1,522

25,471

1,968

87,104

2,000,000 to

2,999,999

a

a

383

7,700

462

39,189

3,000,000 to

3,999,999

a

a

204

5,894

169

18,498

4,000,000 to

4,999,999

0
a

0
a

101
318

3,615
51,219

89
208

9,298
62,190

54,481

$2,997

4,520,846

$2,320,526

1,300,938

$1,415,676

5,000,000 and over
TOTAL

3,354

2016

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 60 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Federal AGI

Number of Returns

California
Adjustments

California AGI

California
Deductions

Taxable Income

Total Tax
Liability

Amount
Adjusted Gross Income Class
Negative

All

Amount

Amount

Amount

Amount

Amount

(Thousands)

Taxable

(Thousands)

(Thousands)

(Thousands)

(Thousands)

(Thousands)

71,126

2,143

-$16,274,370

-$7,098,066

-$23,372,436

$2,077,590

$0

1,811

Zero

0

19,202

-19,202

0

14,150

0

$10,263
0

53

228,599

-219,878

8,720

265,319

0

0

1 to

999

27,742

1,000 to

1,999

11,071

4

34,240

-17,692

16,548

109,472

0

16

2,000 to

2,999

13,902

51

48,420

-13,914

34,506

155,996

0

1

3,000 to

3,999

15,620

454

99,094

-44,654

54,440

179,001

0

1

4,000 to

4,999

15,213

0

75,768

-7,044

68,724

151,522

0

0

5,000 to

5,999

20,789

59

125,601

-11,080

114,521

195,525

0

6

6,000 to

6,999

17,724

449

157,222

-43,594

113,628

167,984

0

11

7,000 to

7,999

23,215

559

236,857

-61,204

175,654

224,639

337

1,252

8,000 to

8,999

23,735

103

259,460

-58,070

201,389

226,401

13,497

60

9,000 to

9,999

26,661

0

275,235

-21,165

254,070

286,122

37,274

0

10,000 to

10,999

33,934

558

397,037

-41,295

355,742

327,753

73,837

18

11,000 to

11,999

29,456

194

405,047

-38,147

338,519

273,175

96,264

17

12,000 to

12,999

35,378

200

490,086

-46,687

443,398

320,841

144,346

15

13,000 to

13,999

47,704

194

683,366

-40,913

642,453

462,008

231,444

37

14,000 to

14,999

40,462

749

642,578

-56,191

586,387

377,321

237,240

74

15,000 to

15,999

38,259

93

630,569

-37,746

592,823

352,713

265,093

77

16,000 to

16,999

38,032

701

684,893

-56,155

628,738

361,480

294,827

32

17,000 to

17,999

38,244

279

732,285

-62,913

669,371

442,767

326,663

41

18,000 to

18,999

51,049

1,233

1,023,966

-79,630

944,337

490,240

487,592

225

19,000 to

19,999

47,959

1,796

979,616

-45,637

933,979

471,830

489,106

189

20,000 to

20,999

50,038

1,468

1,085,808

-60,037

1,025,771

515,130

561,943

211

21,000 to

21,999

52,096

338

1,159,299

-38,082

1,119,977

631,671

34

22,000 to

22,999

48,432

485

1,164,916

-75,651

23,000 to

23,999

50,349

984

1,273,345

-90,420

on D

24,000 to

24,999

49,843

25,000 to

25,999

49,213

26,000 to

26,999

50,822

27,000 to

27,999

52,227

28,000 to

28,999

29,000 to

29,999

44,532
in

cited
47,217

30,000 to

30,999

31,000 to

1,182,925
ed
rchiv 1,222,594
1,558
1,290,289
-67,694
58 a
73-92,948
595
1,347,937 13-1
1,254,989
No.
5,671
1,438,822
-91,745
1,347,077
am,
nh
v. Bo
1,524,067
-87,316
1,436,750
ley6,038
aril

514,781
19

ber

1,089,265 ecem

6
, 201

471,422

631,943

49

524,293

684,524

339

533,331

714,630

162

523,659

745,123

28

515,096

847,754

312

558,737

889,565

262

3,935

1,374,185

-105,371

1,268,814

487,859

801,674

169

6,952

1,482,365

-90,464

1,391,901

502,457

899,835

761

50,798

4,053

1,698,358

-149,533

1,548,826

548,668

1,010,958

345

31,999

44,622

4,537

1,537,378

-132,004

1,405,374

462,590

954,430

488

32,000 to

32,999

54,246

9,465

1,899,753

-135,693

1,764,061

587,064

1,187,562

898

33,000 to

33,999

54,693

11,671

1,989,893

-156,880

1,833,013

559,503

1,281,918

942

34,000 to

34,999

47,807

10,135

1,787,443

-138,345

1,649,098

524,165

1,135,774

878

35,000 to

35,999

46,645

9,676

1,810,364

-154,438

1,655,926

514,122

1,149,594

1,035

36,000 to

36,999

48,743

11,841

1,950,727

-171,236

1,779,491

542,665

1,251,084

1,735

37,000 to

37,999

48,379

15,659

1,992,413

-179,253

1,813,160

521,435

1,297,036

2,105

38,000 to

38,999

47,677

15,724

1,992,332

-156,735

1,835,597

523,494

1,319,330

3,066

39,000 to

39,999

46,811

15,643

1,998,730

-149,413

1,849,317

507,943

1,354,687

2,400

40,000 to

49,999

440,806

180,196

21,946,514

-2,137,896

19,808,618

5,286,795

14,594,482

40,531

50,000 to

59,999

389,597

253,649

23,576,751

-2,176,757

21,399,994

5,102,564

16,348,836

110,499

60,000 to

69,999

374,303

308,955

26,242,174

-1,962,023

24,280,151

5,324,702

18,982,108

213,941

70,000 to

79,999

326,383

298,915

26,081,133

-1,618,290

24,462,844

4,974,662

19,513,744

322,333

80,000 to

89,999

288,326

279,399

25,827,617

-1,357,610

24,470,003

4,682,371

19,804,926

438,891

90,000 to

99,999

272,392

265,862

27,101,289

-1,243,142

25,858,125

4,809,093

21,080,858

579,596

100,000 to

149,999

934,455

927,280

117,502,548

-3,417,555

114,084,993

19,137,578

95,040,143

3,806,790

150,000 to

199,999

459,590

458,633

80,617,741

-1,587,531

79,030,038

11,829,182

67,220,687

3,731,327

200,000 to

299,999

362,637

361,639

87,957,993

-925,449

87,034,756

11,190,662

75,877,109

5,040,901

300,000 to

399,999

127,311

126,855

43,765,679

-105,054

43,660,625

4,794,284

38,878,763

2,896,532

400,000 to

499,999

59,668

59,400

26,479,121

93,451

26,572,572

2,298,350

24,278,881

1,919,528

500,000 to

999,999

83,889

83,508

55,847,276

554,852

56,402,128

3,453,016

52,984,368

4,540,446

1,000,000 to

1,999,999

26,490

26,442

35,209,590

710,950

35,920,541

1,615,177

34,324,737

3,460,210

2,000,000 to

2,999,999

6,566

6,560

15,519,749

327,716

15,847,465

719,625

15,141,006

1,693,775

3,000,000 to

3,999,999

2,863

2,859

9,570,529

258,498

9,829,027

400,558

9,432,796

1,091,212

4,000,000 to

4,999,999

1,546
4,486

1,546
4,482

6,742,192
70,203,095

147,639
1,259,383

6,889,831
71,462,478

273,514
5,375,566

6,616,317
66,139,335

783,969
8,272,309

5,815,585

3,792,480

$723,944,186

-$23,622,953

$700,293,625

$109,639,963

$618,307,654

$38,971,341

5,000,000 and over
TOTAL

M

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 61 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Wages and Salaries

Taxable Interest

Amount
Adjusted Gross Income Class
Negative

Number

(Thousands)

Taxable Dividends

Amount
Number

Taxable Pensions and Annuities

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

26,967

$1,590,220

49,993

$719,659

27,721

$389,250

13,404

48

Zero

3,967

0

0

0

0

0

$325,183
0
27,159

1 to

999

5,349

114,634

12,490

4,663

3,378

3,357

2,183

1,000 to

1,999

5,323

32,407

4,566

2,881

2,914

9,016

1,621

8,672

2,000 to

2,999

5,998

40,186

4,813

1,972

2,616

4,299

2,396

15,226

3,000 to

3,999

7,387

93,164

6,317

9,663

3,016

12,854

3,169

11,072

4,000 to

4,999

7,499

34,704

4,577

2,785

1,501

19,912

3,244

14,413

5,000 to

5,999

10,093

56,691

7,283

5,316

3,086

4,938

7,021

25,782

6,000 to

6,999

10,424

86,325

6,864

4,549

3,384

5,314

2,591

14,395

7,000 to

7,999

14,939

150,662

6,841

2,809

3,178

9,444

3,597

19,467

8,000 to

8,999

12,752

129,264

5,506

7,237

2,234

5,468

5,289

38,819

9,000 to

9,999

13,858

108,082

5,541

2,534

1,763

2,911

4,502

29,574

10,000 to

10,999

19,446

207,391

5,635

3,887

2,780

5,775

4,036

31,453

11,000 to

11,999

18,058

235,065

6,518

5,587

2,690

4,397

4,118

38,496

12,000 to

12,999

17,642

212,724

7,179

5,212

3,414

5,846

7,377

78,996

13,000 to

13,999

27,111

328,576

11,170

17,394

3,186

5,163

8,580

69,135

14,000 to

14,999

23,149

301,016

13,135

23,914

4,233

9,851

7,217

63,216

15,000 to

15,999

25,538

344,118

8,478

13,368

2,867

7,623

6,086

56,350

16,000 to

16,999

26,599

423,820

9,733

4,091

2,982

6,716

6,169

62,001

17,000 to

17,999

26,177

430,605

9,776

6,534

4,250

9,593

8,910

112,981

18,000 to

18,999

36,414

616,954

11,624

10,462

6,182

19,344

10,535

144,053

19,000 to

19,999

31,167

614,406

16,482

15,503

7,779

32,101

9,635

112,860

20,000 to

20,999

37,505

714,429

14,064

10,683

4,331

12,753

9,954

132,507

21,000 to

21,999

34,338

709,289

14,878

10,910

5,067

11,526

167,137

22,000 to

22,999

34,301

714,417

15,600

13,939

23,000 to

23,999

37,651

782,605

13,550

24,000 to

24,999

37,031

843,752

15,830

25,000 to

25,999

37,120

880,657

26,000 to

26,999

39,909

1,000,914

27,000 to

27,999

38,772

28,000 to

28,999

29,000 to

29,999

33,494
in

cited
36,509

30,000 to

30,999

42,523

31,000 to

31,999

32,000 to
33,000 to

ed
r hiv
12,805 c
58 a
9,176

13,370
9,
ber 1

7,917 ecem

nD
o5,935

2016

17,106

9,642

158,436

13,075

9,210

136,250
155,170

73 10,979

5,588

17,516

9,270

5,278

14,577

10,505

168,867

13,072

8,777

5,777

12,095

9,219

133,171

948,196

15,443

14,413

6,601

26,228

12,118

157,369

914,011

12,934

9,552

5,534

13,389

9,437

152,837

1,000,815

17,657

17,540

5,171

13,492

8,635

165,304

1,193,185

14,987

10,051

4,976

14,670

7,898

147,919

36,286

1,063,174

12,588

8,348

5,224

17,991

8,885

165,061

32,999

44,215

1,344,866

14,275

11,717

5,433

17,250

7,979

161,133

33,999

42,933

1,342,257

15,860

12,108

5,729

11,856

10,880

207,808

34,000 to

34,999

38,781

1,230,825

15,789

14,039

5,913

17,830

10,046

151,445

35,000 to

35,999

34,077

1,139,091

16,467

11,795

5,017

16,523

9,326

195,149

36,000 to

36,999

39,350

1,342,707

17,098

23,902

6,612

37,573

11,244

224,958

37,000 to

37,999

37,186

1,307,543

15,656

7,944

4,943

12,953

10,069

198,654

38,000 to

38,999

37,443

1,280,029

17,125

14,500

4,895

15,194

9,285

183,591

39,000 to

39,999

38,183

1,401,687

17,802

13,683

5,705

22,208

8,425

189,090

40,000 to

49,999

360,732

14,827,430

164,193

162,781

65,231

206,047

98,758

2,256,108

50,000 to

59,999

330,517

16,707,651

170,841

145,440

68,087

241,554

90,639

2,406,959

60,000 to

69,999

320,632

18,770,696

183,244

151,662

75,433

260,741

93,119

2,698,449

70,000 to

79,999

285,191

19,316,964

174,316

142,080

71,092

241,732

82,893

2,681,133

80,000 to

89,999

257,420

19,686,472

161,989

146,676

65,376

256,814

68,032

2,328,510

90,000 to

99,999

243,297

20,510,397

164,729

156,726

73,563

295,865

67,784

2,660,442

100,000 to

149,999

856,566

93,076,280

632,888

572,957

303,518

1,325,721

216,396

9,039,587

150,000 to

199,999

424,658

62,711,232

345,069

428,471

202,458

1,042,149

112,792

5,750,961

200,000 to

299,999

334,864

66,457,190

294,684

601,906

209,773

1,553,875

75,594

4,362,893

300,000 to

399,999

116,826

31,465,672

110,467

375,510

89,220

1,006,759

21,767

1,301,561

400,000 to

499,999

53,049

17,705,500

53,975

285,759

44,622

685,150

9,732

515,450

500,000 to

999,999

73,259

33,513,838

78,600

786,831

66,440

1,745,889

12,662

683,894

1,000,000 to

1,999,999

22,333

17,033,582

25,710

700,865

22,663

1,448,565

3,754

207,620

2,000,000 to

2,999,999

5,361

6,411,636

6,433

352,349

5,831

739,779

960

62,337

3,000,000 to

3,999,999

2,367

3,811,974

2,824

244,131

2,594

470,757

428

20,636

4,000,000 to

4,999,999

1,281
3,769

2,571,686
21,048,931

1,529
4,462

149,543
1,971,933

1,416
4,234

352,985
3,953,081

209
618

13,052
58,157

4,821,668

$492,936,561

3,095,162

$8,492,499

1,578,352

$16,738,282

1,271,372

$41,698,905

5,000,000 and over
TOTAL

, No

ham
. Bon

lley v

Mari

14,011 13-1
.

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 62 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Business Income

Net Sale of Capital Assets

Profit

Loss
Amount

Adjusted Gross Income Class
Negative

Number

Profit

Loss

Amount

(Thousands)

Number

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

16,295

$454,774

15,700

-$732,100

11,371

$1,829,440

27,777

0

Zero

0

0

0

0

0

0

-$79,686
0

8,803

256

-2,284

257

876

1,368

-4,658

1 to

999

5,472

1,000 to

1,999

2,750

7,218

250

-1,204

592

2,251

2,510

-6,327

2,000 to

2,999

3,462

13,475

603

-6,128

1,817

10,243

848

-2,169

3,000 to

3,999

3,738

23,293

1,842

-3,649

1,885

16,023

1,990

-4,591

4,000 to

4,999

4,639

33,093

436

-1,605

357

282

1,713

-4,598

5,000 to

5,999

5,832

31,583

404

-2,138

1,947

2,628

1,209

-3,142

6,000 to

6,999

4,683

30,926

627

-2,920

669

3,601

1,678

-4,701

7,000 to

7,999

5,700

43,889

885

-7,277

767

20,654

1,991

-4,657

8,000 to

8,999

7,896

67,577

668

-6,687

977

11,460

1,786

-5,162

9,000 to

9,999

12,046

106,770

614

-3,727

516

1,922

1,340

-3,769

10,000 to

10,999

14,116

136,213

914

-4,973

1,209

6,291

2,671

-7,539

11,000 to

11,999

10,317

105,086

1,021

-10,670

1,236

2,596

1,375

-3,666

12,000 to

12,999

12,104

133,132

734

-9,386

515

1,401

1,987

-4,640

13,000 to

13,999

22,038

260,930

1,806

-13,269

918

2,526

2,486

-13,213

14,000 to

14,999

16,170

185,889

1,298

-6,530

1,112

14,228

2,990

-7,481

15,000 to

15,999

13,210

166,388

703

-4,251

1,319

5,593

1,494

-4,251

16,000 to

16,999

13,085

162,688

2,516

-14,219

1,359

16,000

1,792

-4,329

17,000 to

17,999

9,392

122,507

2,407

-10,667

1,636

9,214

1,851

-4,639

18,000 to

18,999

11,420

157,349

1,837

-10,891

1,949

7,182

2,417

-6,592

19,000 to

19,999

16,089

250,000

907

-3,514

3,095

11,599

3,652

-9,740

20,000 to

20,999

13,330

151,553

2,697

-23,777

2,040

17,270

2,704

-7,445

21,000 to

21,999

13,312

203,781

1,584

-14,745

1,988

22,000 to

22,999

11,167

186,200

1,466

-7,253

23,000 to

23,999

12,466

225,950

on D

24,000 to

24,999

11,525

170,055

25,000 to

25,999

10,952

161,766

26,000 to

26,999

10,500

174,067

27,000 to

27,999

12,566

28,000 to

28,999

29,000 to

29,999

in
cited

30,000 to

ed

nha
v. Bo

iv
arch
-9,443
7358
1 -16,839
1,968 13o.
m, N
1,862

-13,050

1,812

6
, 201

9
7,970
ber 1

2,406

-5,872

2,450 ecem

13,229

4,126

-11,242

1,984

8,456

3,115

-7,784

4,893

22,718

1,811

-5,019

2,246

10,414

3,916

-7,166

1,541

-15,685

2,065

23,790

3,237

-8,250

2,243

-16,595

3,994

12,241

2,257

-5,426

176,077

2,032

-17,135

2,362

5,790

3,070

-7,884

9,528

179,486

1,487

-9,365

2,116

7,983

2,073

-4,926

30,999

11,785

197,716

3,419

-36,754

2,328

4,119

2,566

-6,730

31,000 to

31,999

8,516

135,411

1,909

-10,486

2,715

12,571

2,128

-5,297

32,000 to

32,999

11,145

189,392

2,916

-14,857

2,289

12,207

3,480

-9,228

33,000 to

33,999

12,738

245,014

1,647

-12,515

2,429

13,788

2,352

-5,972

34,000 to

34,999

8,527

154,265

1,721

-10,599

2,707

16,584

4,218

-7,551

35,000 to

35,999

9,206

215,292

3,034

-16,491

3,957

16,932

1,942

-4,802

36,000 to

36,999

6,774

120,133

3,832

-33,376

3,565

23,193

2,589

-6,900

37,000 to

37,999

8,156

184,615

2,337

-24,322

2,138

10,337

2,788

-7,299

38,000 to

38,999

10,352

204,468

3,518

-18,121

2,553

17,471

2,490

-6,109

39,000 to

39,999

9,112

208,681

1,489

-14,309

2,629

15,720

2,239

-6,259

40,000 to

49,999

85,168

1,749,646

20,461

-176,083

33,392

323,622

29,160

-70,849

50,000 to

59,999

64,145

1,308,929

23,273

-185,549

33,708

235,931

29,836

-74,435

60,000 to

69,999

65,642

1,556,568

22,112

-161,611

37,141

243,418

35,509

-83,928

70,000 to

79,999

58,330

1,207,494

21,418

-121,174

32,580

247,147

31,348

-79,504

80,000 to

89,999

43,290

1,087,565

19,048

-116,134

34,929

302,529

26,391

-64,049

90,000 to

99,999

45,195

1,365,168

16,300

-121,705

39,045

310,128

32,089

-79,989

100,000 to

149,999

143,158

4,448,075

64,585

-470,226

166,104

1,880,055

124,585

-295,156

150,000 to

199,999

75,855

3,423,180

30,070

-226,264

120,603

1,904,936

80,596

-195,581

200,000 to

299,999

68,904

4,574,224

24,900

-244,578

124,846

3,040,597

85,194

-203,672

300,000 to

399,999

24,701

2,153,375

8,863

-108,363

56,578

2,436,678

35,778

-87,992

400,000 to

499,999

12,201

1,547,299

4,105

-60,608

29,092

1,852,576

17,569

-44,036

500,000 to

999,999

16,614

2,707,981

4,891

-165,770

43,673

5,271,079

26,621

-69,884

1,000,000 to

1,999,999

5,047

1,279,030

1,616

-75,245

15,602

4,901,203

8,257

-22,862

2,000,000 to

2,999,999

1,096

434,689

436

-30,541

4,217

2,808,502

1,864

-5,247

3,000,000 to

3,999,999

495

257,611

204

-20,665

1,883

2,055,508

830

-2,392

4,000,000 to

4,999,999

286
842

144,139
696,120

110
373

-7,735
-160,099

1,053
3,339

1,520,016
26,982,892

410
1,022

-1,176
-2,985

1,133,092

$36,161,197

343,710

-$3,646,152

866,736

$58,565,606

689,493

-$1,710,449

5,000,000 and over
TOTAL

10,012

M

234,596
y
arille

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 63 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Rents and Royalties
Profit

Loss
Amount

Adjusted Gross Income Class
Negative

Number

Partnerships and S-Corp Gain
Amount

(Thousands)

Number

Partnerships and S-Corp Loss

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

12,212

$357,740

20,227

-$708,749

17,734

$3,159,376

22,945

0

Zero

0

0

0

0

0

0

$5,972,522
0

1 to

999

508

1,293

468

-4,812

230

802

230

1,345

1,000 to

1,999

160

2,268

682

-2,802

340

4,025

285

15,388

2,000 to

2,999

686

2,339

469

-4,108

274

2,613

666

12,866

3,000 to

3,999

1,248

4,449

1,895

-21,684

459

8,640

442

19,075

4,000 to

4,999

686

9,759

983

-12,932

401

3,829

346

29,013

5,000 to

5,999

428

1,721

524

-8,521

246

2,603

324

3,241

6,000 to

6,999

751

4,524

951

-13,736

445

7,311

442

5,343

7,000 to

7,999

1,611

9,957

1,733

-31,433

1,068

69,882

711

6,689

8,000 to

8,999

1,393

6,825

1,234

-10,447

881

15,445

973

21,784

9,000 to

9,999

1,293

9,748

562

-6,446

372

14,805

226

12,890

10,000 to

10,999

1,504

8,120

547

-3,037

593

8,432

619

16,351

11,000 to

11,999

1,366

8,322

1,087

-14,651

1,036

16,612

584

18,169

12,000 to

12,999

3,560

22,014

1,004

-6,492

841

15,131

630

11,631

13,000 to

13,999

3,559

17,567

1,525

-19,376

315

5,021

310

5,257

14,000 to

14,999

1,442

12,962

1,221

-10,321

660

9,127

470

8,490

15,000 to

15,999

1,596

14,368

863

-5,011

732

7,945

523

3,780

16,000 to

16,999

1,825

16,191

2,219

-18,086

756

12,959

837

17,210

17,000 to

17,999

1,390

10,272

1,396

-17,593

907

13,982

506

4,001

18,000 to

18,999

2,022

13,237

1,570

-18,392

1,068

11,050

395

4,414

19,000 to

19,999

1,773

16,613

1,457

-19,055

1,147

17,577

755

11,676

20,000 to

20,999

2,641

23,740

2,352

-45,378

2,724

2,021

33,705

21,000 to

21,999

3,390

29,174

1,507

-45,129

827

769

17,766

22,000 to

22,999

2,087

19,323

1,906

-16,078

13,057

23,000 to

23,999

2,617

23,844

2,154

-14,117

24,000 to

24,999

2,105

14,045

25,000 to

25,999

2,475

18,564

26,000 to

26,999

2,330

27,689

27,000 to

27,999

3,615

28,000 to

28,999

29,000 to

29,999

in
cited

30,000 to

ed
rchiv
1,543
58 a
73-13,007
1 -19,582
1,741 13o.
m, N

41,760

6

1
9, 20
24,954
ber 1

1,096 ecem

13,341

795

1,455

16,851

723

5,501

1,861

29,626

1,524

24,655

on D
2,633

33,693

1,134

17,026

1,513

-16,008

603

8,736

438

26,501

2,261

-15,568

1,689

28,462

1,265

14,831

17,213

2,184

-18,333

1,581

31,884

955

15,295

3,304

27,404

2,028

-20,797

2,520

33,028

3,723

35,602

30,999

2,077

19,081

1,528

-17,584

1,828

33,644

1,580

21,896

31,000 to

31,999

1,980

16,677

1,669

-27,026

1,321

28,310

667

13,250

32,000 to

32,999

2,002

24,105

1,437

-16,813

1,045

15,595

919

10,884

33,000 to

33,999

2,722

26,279

3,093

-27,194

1,211

23,915

597

8,680

34,000 to

34,999

2,857

29,850

2,287

-19,123

1,162

30,044

1,202

17,942

35,000 to

35,999

3,127

40,844

1,649

-12,912

1,269

18,774

1,030

19,248

36,000 to

36,999

2,503

25,012

1,958

-17,035

2,366

45,134

1,648

56,572

37,000 to

37,999

3,108

38,060

2,529

-21,890

3,552

82,075

841

9,569

38,000 to

38,999

5,411

42,220

1,814

-13,785

3,332

66,313

1,931

16,511

39,000 to

39,999

2,838

11,870

2,235

-18,809

1,869

32,360

1,268

23,281

40,000 to

49,999

30,173

347,589

23,847

-238,827

17,516

377,042

12,152

224,865

50,000 to

59,999

26,222

292,297

25,230

-280,429

18,611

400,343

13,968

212,358

60,000 to

69,999

26,507

317,776

29,049

-310,418

21,939

491,111

14,783

177,540

70,000 to

79,999

26,672

313,714

25,949

-294,531

21,164

540,078

14,278

194,690

80,000 to

89,999

20,929

261,180

22,730

-247,202

19,866

549,285

13,443

197,763

90,000 to

99,999

23,727

329,579

26,057

-249,903

17,270

535,138

14,664

260,384

100,000 to

149,999

93,769

1,344,355

94,341

-782,405

78,003

2,783,526

58,442

1,019,430

150,000 to

199,999

45,985

839,191

19,034

-319,948

60,207

3,330,238

46,799

1,112,590

200,000 to

299,999

47,289

1,249,792

16,793

-422,845

74,443

5,858,446

56,832

1,442,988

300,000 to

399,999

21,531

800,071

8,165

-240,412

40,543

5,071,584

32,265

1,196,513

400,000 to

499,999

10,348

479,588

4,688

-169,143

23,124

4,165,892

19,115

795,170

500,000 to

999,999

18,473

1,186,833

7,705

-267,950

42,509

12,234,044

35,587

2,176,522

1,000,000 to

1,999,999

7,958

797,048

3,124

-148,621

17,137

10,653,803

15,538

1,923,597

2,000,000 to

2,999,999

2,221

290,420

892

-53,431

4,665

5,074,695

4,361

916,154

3,000,000 to

3,999,999

1,042

137,928

394

-23,440

2,133

3,125,877

2,011

606,124

4,000,000 to

4,999,999

604
1,997

112,189
532,997

235
711

-11,881
-82,658

1,180
3,658

2,160,957
17,153,469

1,118
3,519

370,054
3,214,012

501,593

$10,695,505

390,948

-$5,517,891

530,417

$78,551,193

417,121

$22,643,660

5,000,000 and over
TOTAL

1,941

nha
v. Bo

M

37,676
y
arille

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 64 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Farm Income
Estates and Trusts Gain

Estates and Trusts Loss

Amount
Adjusted Gross Income Class
Negative

Number

Profit

Loss

Amount

(Thousands)

Number

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

1,292

$68,640

667

$51,315

668

$43,385

2,746

-$270,437

0

Zero

0

0

0

0

0

0

0

1 to

999

0

0

0

0

51

0

a

a

1,000 to

1,999

a

a

a

a

77

133

51

-27

2,000 to

2,999

45

123

0

0

19

25

0

0

3,000 to

3,999

45

143

0

0

176

2,250

0

0

4,000 to

4,999

144

4,842

0

0

52

346

0

0

5,000 to

5,999

a

a

0

0

103

223

a

a

6,000 to

6,999

0

0

0

0

0

0

19

-16

7,000 to

7,999

197

42

197

4

0

0

0

0

8,000 to

8,999

104

318

197

1,787

227

572

66

-1,523
-103

9,000 to

9,999

45

1,123

0

0

0

0

52

10,000 to

10,999

48

8

a

a

103

843

154

-332

11,000 to

11,999

144

2,717

a

a

0

0

96

-1,011

12,000 to

12,999

15

74

a

a

96

1,787

46

-368

13,000 to

13,999

0

0

0

0

97

2,089

104

-1,096

14,000 to

14,999

0

0

0

0

0

0

53

-394

15,000 to

15,999

0

0

0

0

0

0

52

-137

16,000 to

16,999

104

223

45

7

154

81

242

-1,749

17,000 to

17,999

52

113

0

0

45

281

96

-1,523

18,000 to

18,999

a

a

0

0

96

1,745

148

-5,271

19,000 to

19,999

151

2,530

0

0

0

0

105

-886

20,000 to

20,999

97

60

51

8

a

a

90

-749

21,000 to

21,999

0

0

0

0

a

22,000 to

22,999

20

16

64

39

23,000 to

23,999

0

0

24,000 to

24,999

134

93

25,000 to

25,999

51

1,003

26,000 to

26,999

45

326

27,000 to

27,999

244

28,000 to

28,999

29,000 to

29,999

in
cited
45

30,000 to

30,999

394

31,000 to

31,999

48

904

32,000 to

32,999

102

112

33,000 to

33,999

45

529

34,000 to

34,999

230

916

35,000 to

35,999

234

36,000 to

36,999

37,000 to

37,999

38,000 to

38,999

338

39,000 to

39,999

48

100

0

0

40,000 to

49,999

697

5,402

1,435

41,314

50,000 to

59,999

1,474

23,111

203

608

60,000 to

69,999

1,964

18,301

1,001

2,391

70,000 to

79,999

1,342

13,854

246

80,000 to

89,999

1,883

16,954

90,000 to

99,999

2,072

100,000 to

149,999

9,039

150,000 to

199,999

200,000 to

299,999

300,000 to
400,000 to

m

nha
v. Bo

ed

iv
arch
7358157
1
45 1337
.
, No
0

0

46

6
, 201

9a
ber 1

53

-640

1,053

192

-2,012

0

0

141

-635

0

0

45

-400

96

223

141

-685
-679

96 ecem

on D

0

0

46

30

52

46

590

97

989

52

-426

0

0

142

791

179

-2,712

90

51

526

45

572

96

-808

175

350

11

0

0

0

0

47

528

51

1,708

288

-4,709

0

0

90

596

147

-882

45

772

0

0

0

0

0

0

a

a

0

0

2,907

0

0

0

0

379

-9,348

400

2,336

348

31

299

792

297

-2,939

1,130

2,320

0

0

248

4,694

a

a

725

46

9

147

693

246

-855

45

347

198

-2,588

996

17,961

993

-13,375

1,102

8,482

1,414

-26,476

796

18,717

1,909

-33,827

20

308

15,358

1,423

-27,430

830

1,240

382

11,080

970

-12,413

29,795

596

5,931

666

37,282

1,340

-10,917

165,922

2,296

18,482

1,620

46,499

4,537

-104,085

4,635

80,784

1,941

31,005

1,411

48,056

2,076

-85,670

6,222

185,505

1,432

10,203

1,086

88,923

2,174

-66,632

399,999

3,032

142,676

849

6,184

547

58,060

910

-51,849

499,999

1,540

91,517

516

3,823

367

47,453

493

-35,799

96

M

y3,710
arille

240

500,000 to

999,999

3,533

311,172

1,113

35,233

478

77,745

963

-87,243

1,000,000 to

1,999,999

1,437

224,356

466

16,961

288

105,840

438

-47,303

2,000,000 to

2,999,999

477

168,026

185

7,617

96

58,256

117

-21,398

3,000,000 to

3,999,999

197

75,682

107

11,857

36

19,399

55

-9,442

4,000,000 to

4,999,999

122
468

46,696
477,227

57
292

6,131
41,523

16
71

9,484
75,622

45
112

-10,158
-45,390

46,223

$2,174,931

15,812

$296,371

13,632

$810,696

26,601

-$1,005,406

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 65 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

All Others Federal Income
Sources Profit

All Other Federal Income Sources
Loss

Amount
Adjusted Gross Income Class
Negative

Number

(Thousands)

Total Income

Amount
Number

Individual Retirement Plan

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

26,293

$849,835

45,752

$18,014,472

71,123

-$16,041,780

817

1,811

Zero

15,235

0

0

1,811

19,202

0

$5,895
0

1 to

999

8,485

114,310

900

29,532

25,260

233,228

45

31

1,000 to

1,999

3,375

29,899

405

34,303

11,071

38,710

51

12

2,000 to

2,999

3,538

26,254

702

40,094

13,902

51,388

96

96

3,000 to

3,999

5,656

32,181

1,358

60,841

15,620

103,893

0

0

4,000 to

4,999

4,453

31,593

690

23,133

15,213

84,279

45

54

5,000 to

5,999

6,188

44,190

292

28,766

20,789

130,342

a

a

6,000 to

6,999

6,651

52,032

433

22,223

17,724

160,037

52

116

7,000 to

7,999

8,637

63,867

1,274

81,406

23,215

259,208

187

1,258

8,000 to

8,999

7,316

52,137

595

12,774

23,735

274,959

51

668

9,000 to

9,999

7,264

58,948

696

24,648

26,661

284,835

90

418

10,000 to

10,999

10,744

77,609

779

40,444

33,934

413,345

a

a

11,000 to

11,999

9,589

65,468

703

20,930

29,456

415,233

134

706

12,000 to

12,999

12,693

92,044

398

23,651

35,378

512,194

52

99

13,000 to

13,999

12,427

84,954

584

28,057

47,704

713,087

206

848

14,000 to

14,999

13,433

99,403

774

26,513

40,462

659,877

199

463

15,000 to

15,999

12,695

80,916

557

33,915

38,259

645,326

51

283

16,000 to

16,999

10,670

97,306

593

43,412

38,032

703,064

101

623

17,000 to

17,999

13,871

101,020

391

30,141

38,244

748,537

244

991

18,000 to

18,999

19,400

151,372

760

30,528

51,049

1,056,673

192

1,431

19,000 to

19,999

17,824

130,389

1,922

136,021

47,959

1,022,688

154

545

20,000 to

20,999

18,736

144,548

742

29,696

50,038

1,108,582

345

1,069

21,000 to

21,999

21,917

138,737

1,035

36,726

52,096

481

2,104

22,000 to

22,999

18,597

144,508

1,010

40,985

320

1,647

23,000 to

23,999

19,229

177,314

1,290

1,306,544

788

2,520

24,000 to

24,999

20,143

143,319

49,843

1,324,710

1,176

4,037

25,000 to

25,999

20,895

167,184

49,213

1,371,544

685

2,734

26,000 to

26,999

21,754

180,337

27,000 to

27,999

28,000 to

28,999

29,000 to

29,999

20,007
in
cited

30,000 to

m

189,445
lley

9
1,184,445

ber 1

48,432 ecem 1,190,903
D

on
50,349

599

34,411

50,822

1,468,399

1,174

10,696

1,929

34,180

52,227

1,565,708

542

2,311

170,400

537

17,583

44,532

1,413,242

689

3,223

18,848

164,368

849

23,572

47,217

1,514,486

1,418

6,575

30,999

22,741

209,163

678

12,711

50,798

1,734,035

598

2,619

31,000 to

31,999

19,049

197,055

550

25,422

44,622

1,560,490

629

2,528

32,000 to

32,999

24,050

227,101

1,828

25,765

54,246

1,925,645

593

2,818

33,000 to

33,999

25,832

230,080

2,089

20,379

54,693

2,038,122

584

2,644

34,000 to

34,999

21,169

246,920

603

15,745

47,807

1,821,951

1,033

7,588

35,000 to

35,999

22,393

270,218

825

14,949

46,645

1,849,774

741

4,014

36,000 to

36,999

20,095

288,329

910

34,325

48,692

1,982,891

833

5,282

37,000 to

37,999

22,994

280,437

588

13,135

48,379

2,053,394

1,801

10,798

38,000 to

38,999

22,285

283,970

783

26,131

47,677

2,027,654

735

5,442

39,000 to

39,999

19,487

236,578

561

34,915

46,811

2,032,163

885

4,856

40,000 to

49,999

217,198

3,190,035

10,082

350,251

440,755

22,348,099

17,636

90,494

50,000 to

59,999

213,188

3,231,035

8,713

260,616

389,597

23,961,263

14,555

75,416

60,000 to

69,999

225,048

3,148,453

7,216

230,741

374,105

26,675,435

16,410

88,549

70,000 to

79,999

205,378

2,644,869

7,884

199,527

326,383

26,447,547

14,316

88,626

80,000 to

89,999

189,931

2,359,432

6,634

151,083

288,326

26,216,609

13,772

83,159

90,000 to

99,999

182,588

2,321,888

6,670

249,881

272,392

27,573,699

15,333

82,070

100,000 to

149,999

658,491

7,904,400

23,534

805,994

934,455

119,091,600

54,226

319,992

150,000 to

199,999

331,863

4,546,547

14,869

451,149

459,590

81,683,537

22,288

148,006

200,000 to

299,999

245,986

4,314,197

16,286

453,796

362,637

89,442,835

8,180

80,251

300,000 to

399,999

75,964

1,809,855

8,910

339,061

127,311

44,591,430

3,689

38,223

400,000 to

499,999

33,845

1,015,789

4,619

183,675

59,668

27,099,720

1,419

15,484

500,000 to

999,999

47,536

1,833,701

9,503

486,932

83,889

57,063,472

2,162

23,780

1,000,000 to

1,999,999

16,915

1,120,419

4,606

393,384

26,490

35,844,357

831

9,228

2,000,000 to

2,999,999

4,675

512,449

1,344

125,012

6,566

15,753,736

214

2,346

3,000,000 to

3,999,999

2,164

278,472

656

130,178

2,863

9,693,877

75

804

4,000,000 to

4,999,999

1,163
3,697

204,183
1,452,082

371
1,110

51,885
233,750

1,546
4,486

6,825,909
70,622,093

43
84

482
953

3,302,645

$48,328,779

212,269

$24,436,000

5,812,800

$735,898,226

204,053

$1,247,918

5,000,000 and over
TOTAL

23,779

173 35,048
677 13
. , No
619

nha
v. Bo

ed
rchiv
31,710
58 a
45,891

6
, 201

Mari

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 66 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Student Loan Interest

Tuition & Fees

Amount
Adjusted Gross Income Class
Negative

Number

Moving Expense

Amount

(Thousands)

Number

Half Self-Employment Tax

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

2,796

$4,226

907

$2,352

299

$838

18,194

0

Zero

0

0

0

0

0

0

$37,177
0

51

7

51

8

3,319

636
674

1 to

999

90

9

1,000 to

1,999

251

158

a

a

48

10

2,856

2,000 to

2,999

348

225

149

334

0

0

3,356

967

3,000 to

3,999

424

208

154

491

51

36

3,865

2,026

4,000 to

4,999

96

91

309

1,109

0

0

4,899

2,549

5,000 to

5,999

103

37

273

718

96

955

5,800

2,361

6,000 to

6,999

395

289

103

105

0

0

4,656

2,249

7,000 to

7,999

958

904

206

314

0

0

6,470

4,708

8,000 to

8,999

426

310

103

274

0

0

7,650

5,186

9,000 to

9,999

433

261

353

674

0

0

12,045

8,303

10,000 to

10,999

446

678

148

239

96

812

14,446

9,938

11,000 to

11,999

281

416

206

618

48

82

10,620

8,097

12,000 to

12,999

927

1,190

411

877

45

91

12,225

10,117

13,000 to

13,999

779

835

662

2,028

405

604

22,384

18,850

14,000 to

14,999

549

642

196

226

0

0

16,482

13,709

15,000 to

15,999

581

371

154

238

a

a

13,188

12,865

16,000 to

16,999

748

647

456

1,018

0

0

13,480

12,122

17,000 to

17,999

817

661

141

74

0

0

9,727

9,719

18,000 to

18,999

648

806

250

533

0

0

12,103

11,964

19,000 to

19,999

750

594

412

1,427

0

0

16,346

17,880

20,000 to

20,999

1,830

1,808

1,378

4,609

223

636

11,053

11,429

21,000 to

21,999

1,587

1,450

358

582

51

13,015

14,981

22,000 to

22,999

938

1,006

446

1,185

249

11,673

13,978

23,000 to

23,999

2,379

2,460

103

273

12,591

16,670

24,000 to

24,999

1,193

1,660

461

361

11,153

12,789

25,000 to

25,999

914

912

26,000 to

26,999

1,200

1,011

27,000 to

27,999

1,231

28,000 to

28,999

29,000 to

29,999

30,000 to

nh
v. Bo
y1,222

ed
r hiv
1,337 c
58 a
82

173

300 13No.
am, 453

45 cem
De
on 99

15
9,
ber 1

153

2016

920

147

173

11,004

12,212

1,281

185

851

10,625

13,311

255

619

198

865

14,967

18,984

1,142

295

375

138

208

10,608

13,685

1,660

1,754

300

782

150

379

9,899

13,882

30,999

1,873

2,099

756

882

96

495

11,036

14,923

31,000 to

31,999

1,344

1,349

440

1,225

0

0

8,868

10,824

32,000 to

32,999

1,688

1,431

497

974

153

442

11,634

13,956

33,000 to

33,999

4,155

4,823

383

1,181

141

223

12,585

17,673

34,000 to

34,999

1,259

887

198

342

192

434

10,050

12,376

35,000 to

35,999

2,454

2,464

699

683

45

358

9,442

16,408

36,000 to

36,999

1,994

2,029

344

494

344

656

7,579

10,201

37,000 to

37,999

1,790

1,445

555

1,225

102

230

9,972

16,499

38,000 to

38,999

2,071

2,549

204

625

0

0

10,642

15,605

39,000 to

39,999

2,068

2,112

204

467

102

234

9,496

15,086

40,000 to

49,999

22,811

23,171

3,890

8,401

2,284

7,441

87,158

136,353

50,000 to

59,999

30,812

34,806

2,720

5,106

2,505

6,932

67,168

102,770

60,000 to

69,999

35,384

36,604

3,316

7,115

2,269

4,958

68,688

121,206

70,000 to

79,999

37,397

43,024

2,795

2,884

1,353

3,233

60,163

96,648

80,000 to

89,999

35,456

42,340

2,782

5,522

1,565

3,419

46,520

87,536

90,000 to

99,999

38,078

48,583

3,614

6,807

1,894

6,562

47,887

104,241

100,000 to

149,999

136,613

138,374

47,064

84,543

6,202

22,002

157,769

344,994

150,000 to

199,999

5,338

1,054

8,410

12,865

2,913

8,489

87,074

246,442

200,000 to

299,999

227

297

90

401

2,389

12,341

82,129

297,722

300,000 to

399,999

a

a

17

30

776

3,951

33,622

144,637

400,000 to

499,999

35

67

a

a

254

899

17,915

97,500

500,000 to

999,999

a

a

18

118

238

1,806

28,204

189,237

1,000,000 to

1,999,999

0

0

a

a

82

848

9,827

95,023

2,000,000 to

2,999,999

0

0

0

0

10

83

2,556

35,489

3,000,000 to

3,999,999

0

0

0

0

4

79

1,153

19,524

4,000,000 to

4,999,999

0
0

0
0

0
0

0
0

a
6

a
32

675
2,029

12,166
60,780

389,813

$417,528

88,992

$167,331

28,450

$93,608

1,232,539

$2,669,840

5,000,000 and over
TOTAL

ci

ille
1,164 Mar
ed in
t

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 67 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Self-Employed Health Insurance

Self-Employed Retirement Plan

Amount
Adjusted Gross Income Class
Negative

Number

Penalty on Early Withdrawl of
Savings

Amount

(Thousands)

Number

Alimony Paid

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

10,336

$80,213

547

$12,667

507

$119

419

0

Zero

0

0

0

0

0

0

$15,209
0

0

0

279

879

0

0

1 to

999

1,039

3,040

1,000 to

1,999

876

2,685

0

0

51

1

0

0

2,000 to

2,999

306

1,615

52

291

0

0

0

0

3,000 to

3,999

1,020

5,194

a

a

97

44

0

0

4,000 to

4,999

764

4,465

47

469

148

16

0

0

5,000 to

5,999

580

1,748

0

0

103

55

0

0

6,000 to

6,999

532

1,871

0

0

46

0

0

0

7,000 to

7,999

1,667

16,292

a

a

103

36

51

617

8,000 to

8,999

967

8,392

45

717

51

933

0

0

9,000 to

9,999

1,925

4,971

0

0

a

a

0

0

10,000 to

10,999

664

3,270

51

1,315

103

3

0

0

11,000 to

11,999

510

3,379

0

0

250

170

103

663

12,000 to

12,999

865

5,026

0

0

51

2

96

2,757

13,000 to

13,999

1,019

6,332

105

1,404

52

41

45

121

14,000 to

14,999

1,060

5,819

51

190

250

55

0

0

15,000 to

15,999

1,135

3,515

51

456

251

36

0

0

16,000 to

16,999

1,107

5,132

0

0

141

2

103

447

17,000 to

17,999

1,007

6,020

a

a

350

38

0

0

18,000 to

18,999

1,300

7,474

20

89

154

5

0

0

19,000 to

19,999

3,885

23,374

a

a

51

3

96

921

20,000 to

20,999

2,522

6,326

a

a

185

0

0

21,000 to

21,999

1,975

9,615

103

453

103

22,000 to

22,999

1,611

9,764

47

276

23,000 to

23,999

2,260

15,409

24,000 to

24,999

1,859

10,429

25,000 to

25,999

1,688

10,721

26,000 to

26,999

879

5,791

27,000 to

27,999

3,789

28,000 to

28,999

29,000 to

29,999

2,699
in
cited
1,522

10,406

30,000 to

30,999

1,870

11,076

31,000 to

31,999

1,425

7,268

32,000 to

32,999

1,526

33,000 to

33,999

34,000 to

367

0

m

nha
v. Bo

1,586 ecem
D

ed o

iv
arch
7358 0
1
102 13
510
. , No
103

n181

6

, 1
91 20
ber 1
4

0

0

86

51

551

119

51

398

190

97

51

140

147

9

0

0
0

45

723

281

17

0

48

605

185

99

0

0

147

895

230

38

141

1,043

96

315

181

10

99

2,002

221

3,868

492

55

348

1,044

51

686

139

73

144

981

8,215

0

0

134

66

0

0

3,059

19,958

96

319

240

10

0

0

34,999

1,582

10,341

295

1,785

51

2

0

0

35,000 to

35,999

1,993

12,671

293

1,898

281

152

144

1,396

36,000 to

36,999

2,576

12,614

236

2,134

241

39

45

366

37,000 to

37,999

2,668

26,589

141

1,211

153

3

141

826

38,000 to

38,999

1,541

8,335

97

386

237

45

147

1,681

39,000 to

39,999

1,560

8,980

96

725

99

4

48

145

40,000 to

49,999

19,440

104,083

1,274

12,735

3,113

402

1,181

8,766

50,000 to

59,999

17,916

114,108

1,943

17,846

1,565

342

954

7,973

60,000 to

69,999

20,305

119,616

3,658

36,311

2,258

282

1,436

10,815

70,000 to

79,999

15,417

97,212

2,850

32,741

1,591

66

1,699

16,476

80,000 to

89,999

12,046

95,635

2,954

44,703

1,232

181

1,461

15,600

90,000 to

99,999

15,602

101,939

5,159

77,508

2,376

138

2,182

36,603

100,000 to

149,999

46,466

352,525

17,168

237,473

3,932

317

5,097

57,854

150,000 to

199,999

32,023

295,272

15,615

286,550

2,899

442

2,935

73,598

200,000 to

299,999

33,415

341,468

23,616

605,318

2,473

432

3,522

83,175

300,000 to

399,999

16,089

187,109

12,113

373,675

1,131

724

1,414

50,683

400,000 to

499,999

9,723

128,532

7,111

302,180

572

61

656

38,644

M

15,962
y
arille
16,111

500,000 to

999,999

16,583

234,664

11,858

585,043

647

200

939

62,318

1,000,000 to

1,999,999

6,280

103,234

3,865

240,443

171

106

423

41,029

2,000,000 to

2,999,999

1,634

29,527

945

65,271

43

10

121

18,804

3,000,000 to

3,999,999

754

13,751

383

25,473

21

23

59

12,941

4,000,000 to

4,999,999

407
1,142

7,887
22,822

235
603

17,023
36,251

a
23

a
40

32
64

6,292
15,240

338,410

$2,785,787

114,542

$3,031,672

32,438

$7,144

26,497

$588,121

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 68 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Domestic Production

Total Adjustments

Amount
Adjusted Gross Income Class
Negative

Number

Total California Subtractions

Amount

(Thousands)

Number

Total California Additions

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

873

$63,483

24,977

$230,435

53,776

$24,066,713

44,829

0

Zero

0

0

0

1,811

19,202

0

$16,968,648
0

45

2

4,971

5,297

8,870

266,157

1,667

46,279

1 to

999

1,000 to

1,999

0

0

3,162

3,601

2,883

52,806

991

35,113

2,000 to

2,999

52

14

3,752

3,567

2,579

57,528

1,602

43,614

3,000 to

3,999

176

6

4,588

8,279

5,053

105,105

1,750

60,451

4,000 to

4,999

103

2

5,395

8,778

3,691

32,119

1,346

25,075

5,000 to

5,999

228

50

6,146

6,108

4,261

45,246

781

34,167

6,000 to

6,999

51

0

5,219

4,630

4,144

66,359

936

22,765

7,000 to

7,999

103

2

7,533

24,152

8,047

146,373

2,272

85,169

8,000 to

8,999

52

10

7,998

16,539

5,900

70,567

1,296

12,497

9,000 to

9,999

103

6

12,444

14,634

5,169

44,252

1,256

23,086

10,000 to

10,999

199

8

15,004

16,364

8,097

81,583

1,665

40,288

11,000 to

11,999

103

4

11,404

14,165

7,444

74,706

2,082

36,559

12,000 to

12,999

154

11

13,499

20,199

7,706

73,166

1,700

26,479

13,000 to

13,999

1,702

73

23,252

31,425

10,364

72,702

1,536

31,789

14,000 to

14,999

103

9

17,241

21,788

9,541

78,263

2,028

22,072

15,000 to

15,999

149

42

13,736

17,814

8,642

67,907

1,472

30,161

16,000 to

16,999

309

33

14,128

20,170

8,691

99,654

1,204

43,499

17,000 to

17,999

0

0

10,849

18,066

10,029

93,918

1,601

31,004

18,000 to

18,999

154

18

12,745

22,334

15,261

143,827

2,000

64,197

19,000 to

19,999

149

45

17,355

44,954

14,388

73,074

1,805

27,436

20,000 to

20,999

103

4

14,648

26,067

15,534

3,360

31,397

21,000 to

21,999

1,446

194

15,920

30,018

18,318

4,136

61,969

22,000 to

22,999

99

334

14,361

29,242

2,184

34,686

23,000 to

23,999

103

1,473

14,350

on D

24,000 to

24,999

45

2

13,817

25,000 to

25,999

147

136

26,000 to

26,999

153

27,000 to

27,999

1,287

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

ed
rchiv
31,343
58 a
40,417

173 28,414
12,694 13No.
, 12,468
m
34,135

91,433

100,052
r 19,

be
110,337

18,000 ecem

2016

17,100

154,061

2,966

63,641

18,865

106,305

2,325

38,610

18,885

135,819

2,365

42,871

19,667

130,660

2,412

38,916

nha
v. Bo
187

18,272

41,460

18,978

124,138

6,207

36,822

205

12,720

41,644

18,798

130,571

3,451

25,200

193

13,036

36,438

17,128

115,253

2,548

24,788

444

13

15,587

38,724

20,887

165,778

2,597

16,245

31,999

144

116

10,761

25,365

17,917

155,563

1,957

23,558

32,000 to

32,999

1,104

223

14,041

29,216

23,248

168,282

2,936

32,589

33,000 to

33,999

90

3

17,702

47,430

25,145

177,670

3,142

20,790

34,000 to

34,999

1,496

58

12,175

35,304

18,847

159,362

4,166

21,017

35,000 to

35,999

0

0

12,125

40,765

18,809

174,902

2,696

20,465

36,000 to

36,999

153

103

11,105

34,410

18,736

218,519

3,007

47,283

37,000 to

37,999

1,478

3,751

13,363

63,536

19,614

197,693

4,635

18,440

38,000 to

38,999

52

87

13,483

36,242

20,613

189,406

3,311

32,671

39,000 to

39,999

198

29

12,218

33,459

18,623

190,914

3,309

41,501

40,000 to

49,999

4,092

2,795

124,574

403,746

205,132

2,452,688

37,721

314,792

50,000 to

59,999

4,247

4,605

115,006

380,851

199,659

2,502,136

40,994

325,379

60,000 to

69,999

2,757

1,362

122,078

439,685

212,388

2,338,969

46,037

376,946

70,000 to

79,999

2,571

2,101

112,158

396,369

194,432

1,847,785

40,151

229,495

80,000 to

89,999

2,956

3,690

97,902

395,363

178,920

1,557,335

37,357

199,725

90,000 to

99,999

2,315

4,315

106,563

484,226

173,384

1,542,322

39,979

299,180

100,000 to

149,999

11,876

19,337

390,320

1,657,674

603,184

4,702,415

192,998

1,284,860

150,000 to

199,999

5,477

21,224

157,855

1,151,742

307,915

2,513,138

116,603

925,607

200,000 to

299,999

6,633

45,285

119,421

1,525,432

233,598

2,163,242

113,891

1,237,793

300,000 to

399,999

3,329

37,378

47,504

864,970

72,287

943,247

53,509

838,193

400,000 to

499,999

2,006

24,178

24,375

627,344

32,190

504,864

28,874

598,315

500,000 to

999,999

4,712

109,941

38,657

1,240,497

44,052

1,013,783

48,167

1,568,636

1,000,000 to

1,999,999

2,976

138,196

14,016

638,682

15,336

684,955

18,073

1,395,905

2,000,000 to

2,999,999

1,016

78,449

3,657

235,152

4,208

296,874

4,980

624,590

3,000,000 to

3,999,999

473

49,721

1,685

123,346

1,947

216,330

2,247

474,828

4,000,000 to

4,999,999

296
1,073

38,869
285,252

955
2,867

85,916
422,553

1,055
3,352

115,738
1,103,995

1,248
3,857

263,377
2,363,379

72,501

$937,639

1,989,841

$12,350,481

3,073,100

$55,327,760

966,216

$31,704,807

5,000,000 and over
TOTAL

47 M
in
cited300

y
arille

12

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 69 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Medical Expenses

State and Local Income Taxes

Amount
Adjusted Gross Income Class
Negative

Number

Real Estate Taxes

Amount

(Thousands)

Number

(Thousands)

Personal Property Taxes

Amount
Number

Amount
Number

(Thousands)

(Thousands)

27,170

$328,312

35,604

$339,052

37,319

$374,136

25,181

0

Zero

0

48

521

0

0

48

$13,095
14

1 to

999

2,358

16,701

2,308

2,038

2,828

12,434

2,354

807

1,000 to

1,999

1,183

13,724

1,280

1,645

2,428

9,615

2,085

576

2,000 to

2,999

2,143

28,668

2,394

2,290

2,505

9,652

1,925

697

3,000 to

3,999

1,867

15,127

2,323

4,544

2,546

28,674

2,324

679

4,000 to

4,999

1,482

11,147

1,648

5,179

1,843

7,200

1,544

572

5,000 to

5,999

1,382

11,042

1,518

2,057

1,587

5,446

984

237

6,000 to

6,999

1,308

11,707

1,553

1,349

1,593

6,649

1,160

273

7,000 to

7,999

2,378

19,843

2,800

2,575

2,405

9,277

2,094

681

8,000 to

8,999

1,438

14,206

2,108

2,642

2,095

10,999

1,434

859

9,000 to

9,999

2,142

18,650

2,088

4,256

3,672

14,884

2,760

1,562

10,000 to

10,999

3,136

29,047

4,004

4,168

4,076

14,265

3,393

1,124

11,000 to

11,999

1,594

21,144

2,238

3,640

2,215

8,681

1,378

478

12,000 to

12,999

2,833

19,207

2,335

4,259

3,669

19,184

4,093

1,108

13,000 to

13,999

3,534

33,896

5,816

5,081

5,620

21,977

2,370

909

14,000 to

14,999

2,014

18,010

3,194

3,635

3,415

13,535

2,255

818

15,000 to

15,999

1,975

20,220

2,902

2,462

3,372

13,632

1,948

648

16,000 to

16,999

2,642

22,979

3,692

6,870

3,588

15,485

2,270

649

17,000 to

17,999

2,416

99,857

4,507

5,453

4,390

19,591

2,659

944

18,000 to

18,999

4,329

28,129

6,483

5,489

6,242

25,747

3,799

1,760

19,000 to

19,999

3,477

38,807

4,896

5,496

7,481

23,945

5,008

1,773

20,000 to

20,999

4,337

41,705

6,232

10,293

6,334

24,733

4,239

1,509

21,000 to

21,999

4,581

42,093

6,963

12,321

7,043

5,386

1,683

22,000 to

22,999

4,133

31,928

7,124

7,709

24,229

4,319

1,540

23,000 to

23,999

4,207

35,736

8,542

on D
8,150

32,785

4,814

2,856

24,000 to

24,999

5,771

62,862

10,580

10,096

34,519

7,674

2,443

25,000 to

25,999

5,740

47,515

8,444

36,173

7,293

3,333

26,000 to

26,999

3,521

37,282

6,715

24,474

6,171

2,063

27,000 to

27,999

5,942

40,258

7,745

2,904

28,000 to

28,999

29,000 to

29,999

5,150 M
d in
cite4,562

11,883

30,000 to

30,999

31,000 to

31,999

32,000 to

73 8,825
8,755 13-1
.
, No
m 8,063
15,756

ha
. Bon

37,234
yv
arille

ed
rchiv
13,869
58 a
9,288

10,963

10,766

6
, 201

27,254
9
ber 1

6,915 ecem

45,399

9,162

9,465

8,510

28,622

6,411

2,697

40,357

11,348

11,033

11,021

37,859

7,354

2,672

5,902

59,158

9,674

15,483

9,089

30,251

6,678

2,261

3,970

40,302

7,990

9,882

7,784

29,089

4,358

1,685

32,999

6,166

46,769

13,648

18,155

13,020

50,534

7,997

2,755

33,000 to

33,999

5,555

39,670

10,089

11,469

9,099

32,037

7,737

2,943

34,000 to

34,999

5,462

47,385

11,173

14,989

9,356

34,770

8,462

7,295

35,000 to

35,999

4,120

34,548

10,201

19,650

10,704

43,389

6,921

2,635

36,000 to

36,999

5,420

48,379

12,033

25,813

10,878

45,065

7,313

2,916

37,000 to

37,999

5,065

38,968

11,992

17,954

11,195

38,600

7,233

3,008

38,000 to

38,999

4,748

30,625

10,826

18,988

9,742

43,226

7,131

3,115

39,000 to

39,999

4,452

40,451

9,791

14,774

8,849

34,167

6,981

3,425

40,000 to

49,999

56,150

412,842

139,540

299,925

128,772

492,289

98,371

39,956

50,000 to

59,999

49,933

426,051

149,098

322,570

136,198

516,119

107,817

49,196

60,000 to

69,999

46,986

377,007

182,236

411,535

166,545

616,657

138,206

57,779

70,000 to

79,999

40,005

295,403

184,360

523,403

168,443

676,844

141,626

61,678

80,000 to

89,999

30,978

265,101

183,130

615,198

168,729

668,574

142,890

67,271

90,000 to

99,999

23,510

212,238

184,181

777,410

169,893

729,266

146,204

72,403

100,000 to

149,999

67,455

678,247

761,466

4,771,445

711,971

3,377,957

618,347

269,226

150,000 to

199,999

23,474

245,156

424,902

4,592,486

387,442

2,308,464

352,231

160,285

200,000 to

299,999

10,372

176,395

356,371

6,323,591

321,163

2,453,178

281,427

126,230

300,000 to

399,999

2,623

91,563

125,948

3,631,228

115,896

1,154,315

95,993

43,885

400,000 to

499,999

820

26,754

58,726

2,394,413

54,612

639,834

43,107

21,546

500,000 to

999,999

731

29,131

82,684

5,617,667

78,152

1,181,171

59,383

33,770

1,000,000 to

1,999,999

142

10,828

26,073

4,413,561

24,971

571,133

17,394

13,393

2,000,000 to

2,999,999

23

3,743

6,466

2,206,194

6,213

195,458

4,156

3,797

3,000,000 to

3,999,999

7

189

2,808

1,321,204

2,705

102,339

1,838

1,888

4,000,000 to

4,999,999

5
5

531
126

1,522
4,432

964,783
10,259,292

1,474
4,317

66,626
327,408

960
2,787

1,630
5,076

524,825

$4,920,095

3,164,828

$50,137,090

2,937,212

$17,434,673

2,458,017

$1,115,008

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 70 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Other Taxes

Total Taxes

Amount
Adjusted Gross Income Class
Negative

Number

Mortgage Interest
Amount

(Thousands)

Number

(Thousands)

Points and Investment Interest

Amount
Number

Amount
Number

(Thousands)

(Thousands)

3,596

$3,398

40,859

$729,681

33,905

$595,663

12,001

0

Zero

0

48

535

0

0

0

$171,684
0
272

1 to

999

1,172

131

3,366

15,410

2,707

31,656

59

1,000 to

1,999

297

26

2,681

11,861

2,355

14,372

454

609

2,000 to

2,999

315

47

2,557

12,686

2,400

20,488

168

1,943

3,000 to

3,999

851

135

2,601

34,031

1,783

13,779

1,057

12,183

4,000 to

4,999

302

375

2,082

13,326

1,754

21,656

320

34

5,000 to

5,999

497

52

1,591

7,792

1,330

14,752

87

578

6,000 to

6,999

270

99

1,800

8,370

1,435

16,990

273

717

7,000 to

7,999

436

49

2,805

12,582

1,933

18,995

765

286

8,000 to

8,999

400

65

2,287

14,565

1,999

20,541

151

27

9,000 to

9,999

155

71

3,923

20,774

3,472

64,540

120

48

10,000 to

10,999

521

131

5,403

19,687

3,414

44,940

511

693

11,000 to

11,999

247

995

2,495

13,794

2,082

21,022

299

281

12,000 to

12,999

458

137

5,189

24,687

3,560

32,058

390

1,006

13,000 to

13,999

1,444

867

6,319

28,834

5,163

60,554

650

834

14,000 to

14,999

588

219

3,614

18,208

2,852

37,345

524

253

15,000 to

15,999

755

206

3,476

16,947

2,709

33,704

426

121

16,000 to

16,999

746

296

3,836

23,300

2,663

36,081

640

1,733

17,000 to

17,999

790

465

4,720

26,453

4,050

38,764

496

791

18,000 to

18,999

983

329

6,685

33,325

5,377

58,841

660

313

19,000 to

19,999

2,265

509

8,183

31,723

7,129

63,634

706

617

20,000 to

20,999

1,076

400

6,774

36,934

5,564

76,431

686

913

21,000 to

21,999

2,090

474

7,465

41,732

6,223

667

657

22,000 to

22,999

1,344

451

7,501

33,930

23,000 to

23,999

1,563

710

8,741

24,000 to

24,999

1,343

365

10,903

25,000 to

25,999

2,758

1,102

26,000 to

26,999

2,828

595

27,000 to

27,999

2,981

28,000 to

28,999

29,000 to

29,999

1,444
in

d
cite1,633

30,000 to

30,999

31,000 to

67,384
9,
ber 1

2016

6,041 ecem

64,860

1,136

514

90,731

613

853

73 49,434

8,871

84,858

973

191

9,106

95,212

1,022

345

8,524

42,888

6,357

70,822

958

253

12,344

54,981

10,583

124,216

969

525

781

9,458

41,564

7,863

90,096

1,025

561

487

11,728

52,051

9,973

103,785

1,708

535

2,618

972

10,074

48,968

8,077

81,254

2,094

683

31,999

2,103

808

8,182

41,464

6,966

74,360

765

640

32,000 to

32,999

3,772

1,130

13,890

72,574

11,815

121,419

1,099

742

33,000 to

33,999

3,130

1,603

11,315

48,052

8,361

85,232

865

400

34,000 to

34,999

3,001

2,711

11,266

59,765

9,756

98,737

941

682

35,000 to

35,999

2,545

1,094

11,636

66,768

10,047

108,986

1,305

599

36,000 to

36,999

2,354

1,195

12,088

74,989

9,459

95,314

1,408

1,720

37,000 to

37,999

2,310

1,426

12,186

60,988

9,807

104,428

864

699

38,000 to

38,999

2,233

872

11,072

66,201

8,847

94,102

1,116

695

39,000 to

39,999

2,084

841

9,938

53,207

8,863

93,839

1,540

2,582

40,000 to

49,999

35,887

13,402

140,634

845,572

116,341

1,221,471

16,433

13,565

50,000 to

59,999

31,771

14,252

149,883

902,137

127,067

1,397,076

16,256

15,912

60,000 to

69,999

39,408

16,944

184,296

1,102,915

159,222

1,725,207

23,937

19,536

70,000 to

79,999

39,207

15,836

184,651

1,277,759

162,809

1,798,048

22,199

20,891

80,000 to

89,999

39,550

19,062

183,238

1,370,105

161,531

1,798,340

28,140

24,191

90,000 to

99,999

37,063

18,815

184,752

1,597,893

162,818

1,943,234

28,469

37,777

100,000 to

149,999

120,404

64,942

762,602

8,483,571

676,198

8,665,049

124,981

138,308

150,000 to

199,999

62,056

34,971

425,157

7,096,205

360,168

5,638,298

78,256

92,100

200,000 to

299,999

43,475

27,402

356,490

8,930,401

294,982

5,334,191

73,170

145,228

300,000 to

399,999

13,507

9,544

125,960

4,838,973

104,454

2,154,517

31,807

102,815

400,000 to

499,999

5,415

5,120

58,727

3,060,913

48,711

1,085,884

16,895

69,432

500,000 to

999,999

8,217

12,056

82,714

6,844,665

66,564

1,639,994

29,026

222,302

1,000,000 to

1,999,999

2,566

9,542

26,084

5,007,628

19,961

526,100

11,449

202,652

2,000,000 to

2,999,999

637

4,611

6,466

2,410,060

4,619

129,041

3,286

97,693

3,000,000 to

3,999,999

267

1,916

2,808

1,427,347

1,917

53,426

1,543

60,216

4,000,000 to

4,999,999

148
383

930
12,130

1,522
4,432

1,033,969
10,603,905

1,031
2,591

29,605
73,027

871
2,927

41,348
492,089

542,258

$309,145

3,202,334

$68,995,916

2,735,154

$38,298,954

552,153

$2,005,868

5,000,000 and over
TOTAL

ham
. Bon

M

v
y1,052
arille

10,312 13-1
.

, No

ed
r hiv
51,196 c
58 a
45,638

nD
o7,519

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 71 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Total Interest

Cash/Check Contributions

Amount
Adjusted Gross Income Class
Negative

Number

Non-Cash Contributions

Amount

(Thousands)

Number

Contribution Carryover

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

35,717

$767,347

6,875

$60,602

4,233

$10,710

1,871

0

Zero

0

0

0

48

55

0

$19,397
0

1,615

2,365

1,242

600

155

-60

1 to

999

2,709

31,928

1,000 to

1,999

2,530

14,981

599

1,239

1,573

1,238

201

103

2,000 to

2,999

2,402

22,431

1,976

2,560

696

241

1,379

102

3,000 to

3,999

1,801

25,962

1,114

1,949

761

410

177

295

4,000 to

4,999

1,754

21,690

1,198

1,437

553

242

302

327

5,000 to

5,999

1,331

15,330

888

958

635

478

a

a

6,000 to

6,999

1,435

17,708

1,203

2,227

498

187

154

324

7,000 to

7,999

2,282

19,282

1,987

5,243

1,109

604

445

1,165

8,000 to

8,999

1,999

20,567

1,476

4,873

844

396

45

65

9,000 to

9,999

3,472

64,588

1,921

2,777

647

465

103

53

10,000 to

10,999

3,570

45,633

3,323

3,956

2,181

2,104

278

195

11,000 to

11,999

2,083

21,303

1,768

3,455

861

600

227

-3

12,000 to

12,999

3,560

33,065

2,985

2,412

2,432

1,575

155

136

13,000 to

13,999

5,266

61,387

3,249

8,267

2,394

1,176

97

119

14,000 to

14,999

2,906

37,598

2,193

5,072

1,051

573

104

380

15,000 to

15,999

2,709

33,826

2,426

5,085

942

379

100

1,038

16,000 to

16,999

2,818

37,813

2,680

7,737

1,047

1,054

279

-226

17,000 to

17,999

4,097

39,555

3,082

6,373

1,504

987

104

562

18,000 to

18,999

5,377

59,154

3,989

7,462

2,491

1,461

368

616

19,000 to

19,999

7,174

64,251

4,633

14,279

2,688

1,427

90

210

20,000 to

20,999

5,655

77,344

4,186

8,006

2,272

1,412

193

6,599

21,000 to

21,999

6,224

68,041

4,479

8,390

2,765

22,000 to

22,999

6,227

65,374

4,789

11,909

23,000 to

23,999

7,564

91,584

7,086

13,712

on D

24,000 to

24,999

8,962

85,050

25,000 to

25,999

9,197

95,557

26,000 to

26,999

6,403

71,075

27,000 to

27,999

10,674

28,000 to

28,999

6,744

13,191

3,765

29,999

8,056 M
in
cited
10,024

90,658

29,000 to

104,320

7,802

16,072

5,699

30,000 to

30,999

8,078

81,937

7,747

23,238

4,789

31,000 to

31,999

7,057

75,001

5,934

10,406

32,000 to

32,999

11,962

122,161

8,193

33,000 to

33,999

8,361

85,632

34,000 to

34,999

9,808

99,420

35,000 to

35,999

10,100

36,000 to

36,999

37,000 to

37,999

38,000 to

ed

6
, 201

1,473
19
ber 2,450

3,208 ecem

281

641

328

2,018

2,787

1,875

244

1,104

4,406

3,264

339

1,753

3,364

1,852

270

1,102

4,312

2,752

45

54

4,262

2,241

390

1,367

2,764

285

2,385

3,109

198

16

3,126

51

76

4,194

2,248

46

6

19,858

6,712

3,723

45

347

8,873

28,367

5,343

3,726

94

538

7,709

13,271

6,842

4,096

53

264

109,585

7,580

16,510

4,910

3,691

180

1,330

9,619

97,034

8,241

17,638

4,901

4,028

252

1,220

9,949

105,127

7,983

14,968

5,580

3,328

98

1,067

38,999

8,892

94,796

8,157

18,602

5,460

4,265

235

869

39,000 to

39,999

9,060

96,421

7,117

11,069

5,210

5,096

45

43

40,000 to

49,999

117,318

1,235,037

106,847

259,498

67,836

50,274

1,601

8,543

50,000 to

59,999

128,201

1,412,988

117,683

298,490

84,301

63,804

2,639

12,525

60,000 to

69,999

160,799

1,744,743

144,889

351,310

104,543

75,196

1,186

5,563

70,000 to

79,999

163,897

1,818,939

144,958

346,932

110,614

91,359

1,001

7,898

80,000 to

89,999

162,208

1,822,531

146,987

383,711

112,215

93,267

1,069

3,253

90,000 to

99,999

163,804

1,981,011

151,682

433,582

121,053

116,969

1,063

14,653

100,000 to

149,999

680,860

8,803,357

636,117

1,940,944

515,928

519,338

6,180

33,383

150,000 to

199,999

364,002

5,730,398

362,927

1,291,214

290,544

352,018

2,771

37,163

200,000 to

299,999

300,136

5,479,420

305,651

1,366,036

236,662

333,599

1,931

31,091

300,000 to

399,999

107,327

2,257,332

110,599

663,636

79,873

152,721

833

31,928

400,000 to

499,999

50,384

1,155,317

52,933

411,559

36,418

83,657

208

10,122

ha
. Bon

iv
arch
15,905
7358
6,721 13-1
16,695
o.
m, N
5,457
7,707

124,740
yv
arille

7,451

8,571

15,679

500,000 to

999,999

70,555

1,862,295

76,190

860,634

49,387

221,370

627

73,312

1,000,000 to

1,999,999

22,175

728,752

24,556

634,834

14,338

213,336

316

45,401

2,000,000 to

2,999,999

5,396

226,734

6,110

291,070

3,301

134,388

111

30,619

3,000,000 to

3,999,999

2,362

113,642

2,686

181,145

1,431

89,837

56

31,325

4,000,000 to

4,999,999

1,292
3,743

70,952
565,116

1,457
4,288

120,748
1,658,532

768
2,332

71,091
3,927,965

a
134

a
177,275

2,773,322

$40,304,822

2,588,561

$11,945,394

1,952,754

$6,677,671

32,059

$613,244

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 72 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Total Contributions

Casualty and Theft Losses

Amount
Adjusted Gross Income Class
Negative

Number

(Thousands)

All Other Deductions

Amount
Number

Total Federal Itemized Deductions

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

7,785

$84,411

39

$486

23,381

$227,851

41,105

48

Zero

55

0

0

0

0

48

$2,130,056
590

1 to

999

2,050

2,668

0

0

1,406

2,103

3,366

68,564

1,000 to

1,999

1,875

2,099

0

0

603

754

2,681

43,436

2,000 to

2,999

2,124

2,402

0

0

525

809

2,557

67,460

3,000 to

3,999

1,648

1,980

0

0

934

2,342

2,601

79,510

4,000 to

4,999

1,250

1,691

0

0

901

3,738

2,082

51,897

5,000 to

5,999

889

1,293

0

0

528

990

1,591

37,332

6,000 to

6,999

1,255

2,226

0

0

907

1,727

1,800

42,253

7,000 to

7,999

2,186

6,368

0

0

1,189

3,990

2,805

62,355

8,000 to

8,999

1,624

5,230

0

0

675

1,512

2,287

56,361

9,000 to

9,999

1,973

3,295

0

0

853

1,216

3,923

108,672

10,000 to

10,999

3,419

6,117

0

0

2,430

4,218

5,403

106,583

11,000 to

11,999

1,819

3,923

0

0

815

2,510

2,495

62,848

12,000 to

12,999

3,285

4,099

0

0

1,010

2,941

5,189

84,865

13,000 to

13,999

3,890

9,392

0

0

1,599

4,137

6,319

137,855

14,000 to

14,999

2,297

5,872

0

0

1,121

3,413

3,615

83,840

15,000 to

15,999

2,426

5,233

0

0

870

1,621

3,476

78,361

16,000 to

16,999

2,834

7,986

0

0

1,120

2,987

3,836

96,009

17,000 to

17,999

3,360

7,822

0

0

1,395

4,263

4,720

178,615

18,000 to

18,999

4,286

9,193

a

a

2,589

10,036

6,685

140,359

19,000 to

19,999

4,971

15,915

0

0

1,277

4,485

8,183

157,135

20,000 to

20,999

4,770

15,875

0

0

1,879

7,394

6,793

180,459

21,000 to

21,999

4,970

10,504

0

0

1,612

7,466

170,257

22,000 to

22,999

5,218

15,477

0

0

6,697

7,501

154,474

23,000 to

23,999

7,463

15,214

0

on D
2,469

10,516

8,741

200,595

24,000 to

24,999

8,413

20,715

3,085

10,423

10,903

232,215

25,000 to

25,999

7,047

16,904

0

3,011

9,920

10,312

220,955

26,000 to

26,999

6,445

10,513

45

70

3,111

25,066

8,525

187,901

27,000 to

27,999

9,036

256

3,411

8,227

12,345

245,719

28,000 to

28,999

17,962

45

108

2,710

19,388

9,459

216,170

29,000 to

29,999

in
cited

45

8,248

19,191

0

0

2,671

11,855

11,779

229,572

30,000 to

30,999

8,122

26,441

51

2,993

2,548

16,990

10,074

237,611

31,000 to

31,999

6,659

12,660

0

0

2,794

9,711

8,182

181,462

32,000 to

32,999

10,206

23,095

348

2,833

2,729

11,491

13,890

280,943

33,000 to

33,999

9,394

32,595

0

0

2,754

17,815

11,315

225,885

34,000 to

34,999

9,419

17,631

0

0

5,431

20,697

11,266

247,153

35,000 to

35,999

8,213

20,915

0

0

3,705

20,494

11,636

254,189

36,000 to

36,999

8,717

22,698

a

a

3,485

23,317

12,088

270,076

37,000 to

37,999

9,015

19,363

0

0

4,230

21,293

12,237

248,302

38,000 to

38,999

8,802

23,736

99

424

3,649

24,965

11,072

242,725

39,000 to

39,999

8,048

16,208

0

0

3,128

17,723

9,938

226,698

40,000 to

49,999

114,989

315,302

250

1,260

48,935

314,126

140,636

3,152,602

50,000 to

59,999

128,714

374,739

147

1,938

54,035

345,284

149,983

3,507,063

60,000 to

69,999

160,543

430,288

102

6,381

70,934

467,012

184,298

4,189,720

70,000 to

79,999

160,227

445,757

252

1,323

66,192

453,002

184,719

4,353,507

80,000 to

89,999

162,112

480,191

201

6,807

67,709

462,597

183,239

4,475,537

90,000 to

99,999

167,754

563,274

101

1,113

66,375

477,917

184,752

4,895,194

100,000 to

149,999

699,746

2,492,198

831

15,082

254,588

1,841,719

762,604

22,345,493

150,000 to

199,999

393,794

1,679,850

133

3,398

123,882

1,088,326

425,168

15,843,570

200,000 to

299,999

327,085

1,719,062

209

12,637

77,074

881,793

356,493

17,191,409

300,000 to

399,999

116,895

839,195

22

3,382

23,153

386,385

125,961

8,242,055

400,000 to

499,999

54,949

502,342

42

9,194

9,648

213,160

58,728

4,710,611

500,000 to

999,999

78,475

1,142,203

32

7,992

15,019

466,593

82,714

9,441,707

1,000,000 to

1,999,999

24,976

858,820

7

4,298

5,747

474,154

26,084

6,275,911

2,000,000 to

2,999,999

6,188

432,577

a

a

1,701

275,854

6,467

2,951,548

3,000,000 to

3,999,999

2,712

290,493

a

a

817

137,209

2,808

1,714,538

4,000,000 to

4,999,999

1,472
4,317

194,903
5,712,617

0
0

0
0

473
1,663

102,616
847,892

1,523
4,432

1,219,630
15,718,044

2,817,584

$19,039,947

3,056

$85,019

994,359

$9,823,539

3,202,898

$138,556,454

5,000,000 and over
TOTAL

7,136

M

19,172
y
arille

173
.0 13, No
51

m

nha
v. Bo

ived
arch
58274
0

6
, 201

9
6,274
ber 1

1,872 ecem

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 73 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

California Adjust to Fed
Itemized Deductions

California Itemized Deductions

Amount
Adjusted Gross Income Class
Negative

Number

California Standard Deductions

Amount

(Thousands)

Number

Personal
Exemption
Credit

Personal
Exemption Credit

Number

(Thousands)

Amount

(Thousands)

Number

Amount

(Thousands)

45,120

$383,028

47,283

$1,893,972

23,842

$183,618

141,465

0

Zero

0

0

0

1,811

14,150

3,623

$14,995
384

1 to

999

4,456

3,297

7,364

108,719

20,378

156,600

54,722

5,801

1,000 to

1,999

2,431

2,012

3,789

52,580

7,283

56,892

22,143

2,347

2,000 to

2,999

4,066

1,216

5,065

86,962

8,837

69,034

27,804

2,947

3,000 to

3,999

4,160

5,643

3,804

87,308

11,817

91,693

30,932

3,279

4,000 to

4,999

3,333

5,877

2,989

56,330

12,224

95,192

30,220

3,203

5,000 to

5,999

2,928

2,763

4,084

65,140

16,706

130,385

41,475

4,396

6,000 to

6,999

3,141

1,840

3,203

54,598

14,521

113,386

35,345

3,747

7,000 to

7,999

5,889

4,821

4,653

79,633

18,562

145,006

46,122

4,889

8,000 to

8,999

4,571

4,136

3,920

71,860

19,815

154,541

47,366

5,021

9,000 to

9,999

4,202

4,658

5,637

121,883

21,024

164,239

53,321

5,652

10,000 to

10,999

5,865

4,839

6,910

116,994

27,024

210,759

67,765

7,183

11,000 to

11,999

4,740

5,243

4,022

74,484

25,434

198,691

58,913

6,245

12,000 to

12,999

5,269

5,274

7,014

99,260

28,364

221,581

70,654

7,489

13,000 to

13,999

9,288

8,043

7,918

151,547

39,786

310,461

95,306

10,102

14,000 to

14,999

6,287

4,685

6,720

113,725

33,742

263,596

80,925

8,578

15,000 to

15,999

6,225

4,480

5,438

96,313

32,821

256,400

76,518

8,111

16,000 to

16,999

7,769

8,812

6,343

113,919

31,690

247,561

75,962

8,052

17,000 to

17,999

8,805

7,625

8,143

207,623

30,100

235,145

76,385

8,097

18,000 to

18,999

11,410

9,060

10,319

172,054

40,730

318,186

102,008

10,813

19,000 to

19,999

9,132

6,508

11,639

188,096

36,320

283,734

20,000 to

20,999

10,569

12,593

10,176

203,730

39,862

21,000 to

21,999

11,479

16,548

10,604

190,647

22,000 to

22,999

11,490

9,915

9,939

170,710

23,000 to

23,999

11,810

11,899

24,000 to

24,999

16,297

14,211

25,000 to

25,999

13,695

12,904

26,000 to

26,999

14,106

27,000 to

27,999

28,000 to

28,999

18,206 M
in
cited
13,140

29,000 to

29,999

30,000 to
31,000 to

ha
. Bon

ed
r hiv
11,873
223,725 c
58 a
73259,785
14,827 13-1
No.
243,699
m, 13,376

yv
arille

10,167
10,608

324,134

104,192

11,044

300,712

96,864

10,268

38,475

300,568

100,697

10,674

35,016

273,547

99,686

10,567

35,837

279,960

98,426

10,433

ber

41,492 cem
e
on D
38,494

2016

12,522

215,898

38,300

299,197

101,644

10,774

19,219

15,785

274,047

36,443

284,690

104,149

11,040

13,292

12,369

236,599

32,163

251,261

89,064

9,441

15,874

14,935

15,192

252,279

32,025

250,178

94,435

10,010

30,999

15,742

21,465

13,265

255,460

37,533

293,209

101,596

10,769

31,999

13,430

14,870

11,502

203,858

33,120

258,733

89,244

9,460

32,000 to

32,999

18,705

23,083

18,560

308,288

35,686

278,775

108,492

11,500

33,000 to

33,999

16,389

17,291

14,313

244,059

40,379

315,443

109,385

11,595

34,000 to

34,999

17,046

22,485

14,228

261,846

33,579

262,319

95,614

10,135

35,000 to

35,999

15,972

27,798

14,391

262,150

32,255

251,973

93,291

9,889

36,000 to

36,999

16,942

31,371

16,088

287,564

32,655

255,101

97,486

10,334

37,000 to

37,999

18,513

24,114

16,578

273,004

31,801

248,431

96,758

10,256

38,000 to

38,999

17,849

24,212

17,628

288,749

30,049

234,745

95,252

10,097

39,000 to

39,999

17,377

20,145

15,578

263,951

31,233

243,992

93,623

9,924

40,000 to

49,999

199,794

375,081

175,318

3,212,806

265,488

2,073,989

881,612

93,451

50,000 to

59,999

205,524

389,801

180,136

3,466,257

209,461

1,636,307

779,194

82,595

60,000 to

69,999

229,384

508,332

206,819

4,016,319

167,484

1,308,383

748,303

79,320

70,000 to

79,999

221,713

624,300

201,820

4,001,581

124,562

973,081

652,665

69,182

80,000 to

89,999

208,708

678,513

191,084

3,922,719

97,242

759,652

576,651

61,125

90,000 to

99,999

204,239

821,565

188,571

4,154,283

83,821

654,811

544,683

57,736

100,000 to

149,999

796,597

5,047,751

740,638

17,623,472

193,818

1,514,106

1,868,911

198,105

150,000 to

199,999

422,280

4,586,075

389,126

11,278,711

70,465

550,471

919,181

97,433

200,000 to

299,999

347,266

6,201,211

321,304

10,867,768

41,333

322,893

725,118

76,863

300,000 to

399,999

123,717

3,576,299

115,221

4,699,836

12,090

94,449

254,554

26,983

400,000 to

499,999

57,672

2,344,623

51,660

2,235,790

8,008

62,559

119,302

12,646

500,000 to

999,999

80,396

5,478,843

64,145

3,298,780

19,744

154,237

167,709

17,777

1,000,000 to

1,999,999

25,432

4,311,953

19,444

1,560,136

7,046

55,041

52,961

5,614

2,000,000 to

2,999,999

6,421

2,187,407

5,320

709,889

1,246

9,735

13,130

1,392

3,000,000 to

3,999,999

2,825

1,315,443

2,460

397,417

402

3,141

5,725

607

4,000,000 to

4,999,999

1,523
4,465

962,945
10,325,034

1,368
4,140

272,123
5,372,863

178
346

1,391
2,703

3,093
8,970

328
951

3,601,672

$50,593,100

3,303,624

$90,023,795

2,511,961

$19,616,168

11,626,628

$1,232,423

5,000,000 and over
TOTAL

21,715

95,918
100,076

311,400
19,

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 74 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Dependent
Exemption
Credit

Dependent
Exemption
Credit

Senior/Blind
Exemption Credit

Senior/Blind
Exemption
Credit

Amount
Adjusted Gross Income Class
Negative

Number

(Thousands)

Total Exemption Credit

Amount
Number

Other State Tax Credit

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

44,445

$14,490

55,036

$16

70,281

$35,049

a

a

338

Zero

110

1,410

0

1,811

644

0

0

1 to

999

15,690

5,115

26,023

10

27,344

13,657

0

0

1,000 to

1,999

5,535

1,804

8,179

6

11,068

5,017

0

0

2,000 to

2,999

4,508

1,470

11,560

5

13,899

5,639

0

0

3,000 to

3,999

9,620

3,136

12,049

5

15,463

7,689

0

0

4,000 to

4,999

7,169

2,337

10,582

10

15,110

6,637

0

0

5,000 to

5,999

11,583

3,776

15,481

5

20,736

9,813

0

0

6,000 to

6,999

9,345

3,046

12,896

11

17,670

8,158

0

0

7,000 to

7,999

19,740

6,435

12,872

11

23,060

12,687

0

0

8,000 to

8,999

17,846

5,818

15,624

21

23,682

12,494

0

0

9,000 to

9,999

23,172

7,554

15,051

0

26,661

14,801

0

0

10,000 to

10,999

30,373

9,901

15,580

27

33,881

18,736

0

0

11,000 to

11,999

29,313

9,556

14,087

6

29,454

17,290

0

0

12,000 to

12,999

37,656

12,276

19,951

16

35,377

21,885

0

0

13,000 to

13,999

57,856

18,861

17,465

27

47,651

30,834

0

0

14,000 to

14,999

49,958

16,286

15,860

11

40,461

26,815

0

0

15,000 to

15,999

47,248

15,403

16,973

27

38,259

25,313

0

0

16,000 to

16,999

49,473

16,128

13,396

5

37,976

25,595

0

0

17,000 to

17,999

44,300

14,442

17,858

22

38,191

24,431

0

0

18,000 to

18,999

57,886

18,871

22,063

30

51,003

32,292

0

0

19,000 to

19,999

54,966

17,919

24,060

21

47,958

30,635

0

0

20,000 to

20,999

60,829

19,830

21,237

31

50,036

0

0

21,000 to

21,999

64,426

21,003

24,069

27

34,599

0

0

22,000 to

22,999

67,122

21,882

21,799

10

34,459

0

0

23,000 to

23,999

82,977

27,050

19,254

50,347

39,764

0

0

24,000 to

24,999

58,187

18,969

21

49,841

31,541

0

0

25,000 to

25,999

62,786

20,468

20,772

14

49,199

33,093

a

a

26,000 to

26,999

60,301

16,416

5

50,821

32,172

0

0

27,000 to

27,999

23,347

20,218

5

52,173

36,539

a

a

28,000 to

28,999

71,414 M
in
cited
62,150

19,658
20,261

18,217

20

44,532

31,633

0

0

29,000 to

29,999

62,341

20,323

14,999

15

47,216

31,922

0

0

30,000 to

30,999

72,218

23,543

20,249

131

50,797

36,458

79

8

31,000 to

31,999

66,746

21,759

16,976

20

44,622

33,019

0

0

32,000 to

32,999

83,427

27,197

15,948

5

54,246

40,388

0

0

33,000 to

33,999

82,131

26,775

17,692

46

54,682

40,240

0

0

34,000 to

34,999

71,825

23,415

18,089

14

47,805

35,467

0

0

35,000 to

35,999

70,017

22,826

19,184

20

46,644

34,747

147

8

36,000 to

36,999

65,451

21,337

18,328

25

48,743

33,613

130

14

37,000 to

37,999

63,929

20,841

17,369

15

48,377

32,935

1,084

68

38,000 to

38,999

63,516

20,706

16,574

72

47,666

32,562

0

0

39,000 to

39,999

65,471

21,344

15,071

10

46,811

32,865

0

0

40,000 to

49,999

626,391

204,203

166,567

105

440,790

315,301

601

115

50,000 to

59,999

507,928

165,585

139,402

72

389,575

262,944

1,649

143

60,000 to

69,999

463,103

150,972

130,961

73

374,134

244,159

1,262

288

70,000 to

79,999

419,916

136,893

100,378

53

326,377

216,738

1,811

617

80,000 to

89,999

341,171

111,222

82,635

102

288,299

181,095

1,878

797

90,000 to

99,999

312,694

101,938

80,887

73

272,369

168,236

2,144

1,168

100,000 to

149,999

1,121,008

365,449

218,757

232

934,341

586,659

10,569

7,854

150,000 to

199,999

542,399

176,822

105,501

52

459,455

285,270

9,188

9,210

200,000 to

299,999

425,441

138,700

83,566

77

362,326

224,193

9,993

20,550

300,000 to

399,999

150,931

49,204

30,356

20

119,769

65,631

6,292

21,008

400,000 to

499,999

72,877

23,758

15,383

4

32,357

7,220

4,212

22,492

500,000 to

999,999

104,965

34,219

22,278

7

1,579

578

9,309

90,826

1,000,000 to

1,999,999

33,072

10,783

8,453

3

100

51

5,167

83,532

2,000,000 to

2,999,999

8,063

2,629

2,224

0

16

8

1,694

45,755

3,000,000 to

3,999,999

3,629

1,183

1,009

0

16

10

855

31,149

4,000,000 to

4,999,999

1,943
5,978

634
1,949

548
1,507

0
0

5
11

2
6

505
1,843

21,987
226,307

7,126,794

$2,323,411

1,935,852

$1,698

5,653,602

$3,634,919

70,415

$583,896

5,000,000 and over
TOTAL

.
, No

ham
. Bon

yv
arille

cem
n De
48,430
ed o

r hiv
25 c
58 a

73

18,922 13-1

32,688
9,
ber 1

52,096

2016

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 75 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Total Special Credit

Renter's Credit

Amount
Adjusted Gross Income Class
Negative

Number

G-1 Tax/5870A Tax

Amount

(Thousands)

Number

Alternative Minimum Tax

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

a

a

0

$0

a

a

763

$9,140

0

Zero

0

0

0

0

0

0

0
0

1 to

999

0

0

0

0

0

0

0

1,000 to

1,999

0

0

0

0

0

0

a

a

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

454

1,251

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

a

a

14,000 to

14,999

0

0

0

0

0

0

0

0

15,000 to

15,999

0

0

0

0

0

0

14

26

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

51

5

51

5

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

a

21,000 to

21,999

0

0

0

0

0

90

a
0

0

22,000 to

22,999

0

0

0

0

0

0

0

23,000 to

23,999

0

0

0

0

0

0

24,000 to

24,999

0

0

0

0

0

0

25,000 to

25,999

a

a

0

0

0

0

0

26,000 to

26,999

3,162

42

0

0

0

0

27,000 to

27,999

28,000 to

28,999

29,000 to

29,999

a
in
2,379 M
cited

30,000 to

30,999

31,000 to

rilley

m

3,162

0 ec
on D
0

95

2,929

95

0

0

a

a

118

2,334

116

0

0

0

0

3,011

207

3,011

207

0

0

0

0

2,185

197

2,106

189

0

0

0

0

31,999

3,613

374

3,613

374

0

0

a

a

32,000 to

32,999

3,515

370

3,515

370

0

0

0

0

33,000 to

33,999

4,476

507

4,476

507

0

0

0

0

34,000 to

34,999

3,585

399

3,585

399

0

0

0

0

35,000 to

35,999

4,341

482

4,194

474

0

0

0

0

36,000 to

36,999

3,349

365

3,219

350

0

0

11

75

37,000 to

37,999

3,394

321

2,360

253

0

0

0

0

38,000 to

38,999

5,742

667

5,742

667

0

0

a

a

39,000 to

39,999

6,044

709

5,999

706

0

0

0

0

40,000 to

49,999

54,318

5,958

51,926

5,593

0

0

12

19

50,000 to

59,999

82,685

10,099

74,557

8,382

0

0

27

125

60,000 to

69,999

97,395

14,051

85,236

10,027

0

0

23

176

70,000 to

79,999

50,262

9,011

26,952

3,212

0

0

59

182

80,000 to

89,999

25,240

6,149

0

0

0

0

53

211

90,000 to

99,999

23,942

6,630

0

0

0

0

727

1,594

100,000 to

149,999

15,567

15,781

0

0

0

0

1,821

3,768

150,000 to

199,999

13,263

18,327

0

0

10

1

1,481

3,588

200,000 to

299,999

14,912

43,027

0

0

44

36

1,223

4,658

300,000 to

399,999

9,904

44,245

0

0

0

0

844

5,944

400,000 to

499,999

6,575

46,237

0

0

0

0

329

2,945

500,000 to

999,999

13,196

158,358

0

0

44

293

704

8,960

1,000,000 to

1,999,999

6,998

161,331

0

0

a

a

194

5,369

2,000,000 to

2,999,999

2,236

85,962

0

0

a

a

38

2,378

3,000,000 to

3,999,999

1,086

60,630

0

0

0

0

11

700

4,000,000 to

4,999,999

638
2,223

40,360
355,330

0
0

0
0

0
0

0
0

4
5

192
332

472,223

$1,086,342

288,967

$31,968

101

$563

8,804

$51,685

5,000,000 and over
TOTAL

2,930

173
. 13, No 0
0

nha
v. Bo
42

ed
rchiv
58 a0
0

er 1
emb

6
, 201

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 76 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Mental Health Tax

Other Taxes

Amount
Adjusted Gross Income Class
Negative

Number

Taxes Withheld

Amount

(Thousands)

Number

Estimated Taxes Paid

Amount
Number

(Thousands)

Amount
Number

(Thousands)

(Thousands)

0

$0

1,388

$1,102

24,414

$63,574

4,931

0

Zero

0

0

0

48

55

0

$72,746
0

53

0

4,027

2,052

259

182

1 to

999

0

0

1,000 to

1,999

0

0

a

a

2,351

655

a

a

2,000 to

2,999

0

0

51

1

2,290

649

268

231

3,000 to

3,999

0

0

454

1

3,359

675

98

1,966

4,000 to

4,999

0

0

0

0

3,704

285

123

1,878

5,000 to

5,999

0

0

59

6

3,615

498

a

a

6,000 to

6,999

0

0

449

11

5,093

986

153

202

7,000 to

7,999

0

0

53

1

9,309

1,805

557

556

8,000 to

8,999

0

0

51

57

6,937

1,731

177

52

9,000 to

9,999

0

0

0

0

7,331

640

96

68

10,000 to

10,999

0

0

51

0

11,399

1,246

69

85

11,000 to

11,999

0

0

192

17

10,931

2,898

350

167

12,000 to

12,999

0

0

199

15

13,304

2,023

97

247

13,000 to

13,999

0

0

141

5

17,103

3,541

561

1,063

14,000 to

14,999

0

0

749

74

14,682

1,810

350

184

15,000 to

15,999

0

0

80

51

16,591

1,827

207

166

16,000 to

16,999

0

0

648

27

15,730

3,751

107

234

17,000 to

17,999

0

0

279

41

18,650

4,064

104

35

18,000 to

18,999

0

0

840

183

27,139

4,744

490

838

19,000 to

19,999

0

0

744

50

20,251

4,559

244

158

20,000 to

20,999

0

0

1,467

209

27,588

7,700

1,780

1,400

21,000 to

21,999

0

0

338

34

26,468

431

608

22,000 to

22,999

0

0

485

49

473

257

23,000 to

23,999

0

0

983

339

6,020

521

622

24,000 to

24,999

0

0

1,557

c
n De
27,748
ed o
29,421

7,263

481

711

25,000 to

25,999

0

0

28,481

7,535

475

338

26,000 to

26,999

0

27,000 to

27,999

0

28,000 to

28,999

29,000 to

29,999

30,000 to

0
in M

173

583 13.
, No

0
ham
. 0Bon

yv
arille

iv
arch
58162
26

26,718

6

1
5,681 20
19,
ber 6,091
em

1,858

267

34,150

9,240

899

920

777

77

33,181

8,172

885

1,019
1,623

0

1,763

54

30,172

8,603

961

0

0

1,764

467

33,279

9,383

631

313

30,999

0

0

285

24

38,511

11,745

811

566

31,000 to

31,999

0

0

782

122

33,626

11,273

478

555

32,000 to

32,999

0

0

1,749

318

41,345

12,587

618

2,116

33,000 to

33,999

0

0

2,311

156

40,590

14,869

382

485

34,000 to

34,999

0

0

1,803

150

36,126

13,978

1,254

1,840

35,000 to

35,999

0

0

588

93

31,834

13,408

499

595

36,000 to

36,999

0

0

2,329

336

37,424

16,694

2,867

1,387

37,000 to

37,999

0

0

1,994

159

37,526

17,103

1,325

1,198

38,000 to

38,999

0

0

2,017

851

35,864

16,000

826

478

39,000 to

39,999

0

0

624

84

37,553

18,360

683

377

40,000 to

49,999

0

0

12,659

1,608

369,861

238,710

15,641

16,204

50,000 to

59,999

0

0

15,221

2,613

350,549

346,028

21,700

24,873

60,000 to

69,999

0

0

18,538

3,251

342,876

477,269

26,024

34,763

70,000 to

79,999

0

0

14,952

3,000

304,716

551,692

25,163

37,896

80,000 to

89,999

0

0

15,345

3,593

271,880

637,612

21,717

38,469

90,000 to

99,999

0

0

15,037

4,983

256,920

745,764

25,866

61,580

100,000 to

149,999

0

0

50,517

16,753

894,729

4,163,396

105,217

338,530

150,000 to

199,999

0

0

26,962

12,911

437,588

3,574,201

73,633

393,333

200,000 to

299,999

0

0

17,419

12,022

340,710

4,493,852

85,957

754,378

300,000 to

399,999

0

0

4,727

4,048

117,235

2,396,816

42,260

627,229

400,000 to

499,999

0

0

1,945

2,595

52,916

1,446,909

24,594

511,975

500,000 to

999,999

0

0

2,239

2,717

72,631

2,975,005

44,524

1,763,699

1,000,000 to

1,999,999

23,703

82,262

483

722

21,980

1,683,697

18,891

1,906,648

2,000,000 to

2,999,999

6,475

86,184

104

186

5,270

678,410

5,378

1,131,428

3,000,000 to

3,999,999

2,848

65,809

51

110

2,319

409,985

2,428

767,074

4,000,000 to

4,999,999

1,537
4,470

50,766
616,645

a
86

a
233

1,260
3,685

289,727
2,310,771

1,318
4,121

580,652
7,274,208

39,034

$901,666

228,850

$76,987

4,752,989

$27,745,618

570,969

$16,361,432

5,000,000 and over
TOTAL

cited

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 77 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Excess State Disability
Insurance (SDI)

Nonrefundable Child and Dependent
Credit

Amount
Adjusted Gross Income Class
Negative

Number

Overpayment

Amount

(Thousands)

Number

Credit to Next Year's Tax

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

523

$201

0

$0

27,061

$140,261

3,453

0

Zero

0

0

0

48

55

0

$47,122
0

105

53

1 to

999

0

0

0

0

4,236

2,276

1,000 to

1,999

0

0

0

0

2,351

651

a

a

2,000 to

2,999

a

a

0

0

2,559

881

107

78

3,000 to

3,999

a

a

0

0

3,405

2,641

45

1,949

4,000 to

4,999

a

a

0

0

3,827

2,164

78

1,493

5,000 to

5,999

0

0

0

0

3,615

516

0

0

6,000 to

6,999

0

0

0

0

5,245

1,202

152

65

7,000 to

7,999

0

0

0

0

9,004

2,044

103

19

8,000 to

8,999

0

0

0

0

7,113

1,723

53

55

9,000 to

9,999

0

0

0

0

7,375

680

45

41

10,000 to

10,999

a

a

0

0

10,997

1,324

52

45

11,000 to

11,999

0

0

0

0

11,280

3,054

150

65

12,000 to

12,999

0

0

0

0

13,452

2,255

a

a

13,000 to

13,999

0

0

0

0

17,257

4,713

458

1,079

14,000 to

14,999

0

0

0

0

14,431

2,008

199

91

15,000 to

15,999

45

1

0

0

16,798

2,148

207

165

16,000 to

16,999

0

0

0

0

15,478

4,378

4

81

17,000 to

17,999

0

0

0

0

18,752

4,085

52

33

18,000 to

18,999

a

a

0

0

26,850

5,431

420

450

19,000 to

19,999

0

0

0

0

20,355

4,964

20,000 to

20,999

0

0

0

0

27,098

8,928

21,000 to

21,999

0

0

0

0

26,941

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

on D

24,000 to

24,999

0

0

25,000 to

25,999

45

15

26,000 to

26,999

a

27,000 to

27,999

45

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

31,999

32,000 to

32,999

33,000 to
34,000 to

173

142

215

1,586

2,916

384

466

6,573

383

56

27,773

6,697

419

233

29,763

7,996

149

111

0

28,862

7,880

343

267

0

0

34,818

9,990

713

665

5

0

0

33,381

9,440

423

358

0

0

0

30,108

10,400

198

88

0

0

0

32,595

9,667

329

130

0

0

0

0

38,087

12,005

534

466

99

12

0

0

34,013

11,498

200

122

0

0

0

0

39,247

14,284

378

1,303

33,999

0

0

0

0

40,068

14,661

286

344

34,999

0

0

0

0

36,877

15,348

847

694

35,000 to

35,999

0

0

0

0

32,340

13,285

448

234

36,000 to

36,999

0

0

0

0

37,480

20,177

1,938

396

37,000 to

37,999

0

0

0

0

35,737

17,284

692

222

38,000 to

38,999

0

0

0

0

31,830

14,611

454

282

39,000 to

39,999

45

26

0

0

35,641

17,260

298

141

40,000 to

49,999

100

35

2,426

224

357,757

227,467

9,975

7,636

50,000 to

59,999

67

7

10,182

1,515

321,776

275,341

10,247

9,944

60,000 to

69,999

102

49

16,825

3,311

302,891

322,339

12,100

9,656

70,000 to

79,999

293

43

24,416

4,747

252,000

312,174

12,475

10,370

80,000 to

89,999

432

19

22,614

4,645

210,707

290,160

8,660

9,977

90,000 to

99,999

1,681

139

20,928

4,310

192,811

301,980

11,635

18,489

100,000 to

149,999

28,723

4,828

1,174

181

599,133

1,134,091

39,809

66,980

150,000 to

199,999

31,832

8,521

220

30

280,253

669,361

26,998

78,972

200,000 to

299,999

37,393

13,179

51

11

223,609

745,320

34,955

142,649

300,000 to

399,999

14,531

6,571

17

4

81,263

439,600

19,724

126,405

400,000 to

499,999

6,080

3,403

0

0

37,824

264,227

11,813

103,686

500,000 to

999,999

8,375

4,700

0

0

52,135

685,123

23,456

389,467

1,000,000 to

1,999,999

2,762

1,813

0

0

15,223

507,790

10,451

377,520

2,000,000 to

2,999,999

681

506

0

0

4,128

269,060

3,186

212,983

3,000,000 to

3,999,999

323

233

0

0

1,894

175,538

1,498

143,908

4,000,000 to

4,999,999

164
519

120
430

0
0

0
0

1,068
3,392

136,661
1,552,417

862
2,912

118,684
1,424,500

134,866

$44,858

98,851

$18,979

3,839,106

$8,733,764

257,587

$3,314,418

5,000,000 and over
TOTAL

in
cited
0
0

M

y
arille

0

ed
rchiv
58 a0
0

9
7,677

ber 1

27,095 ecem

6
, 201

m

nha
v. Bo
a

.0 13, No

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 78 of 201
TABLE B - 4C
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING JOINTLY

Total Voluntary Contributions

Refund

Amount
Adjusted Gross Income Class
Negative

Number

Tax Due
Amount

(Thousands)

Number

(Thousands)

Amount
Number

(Thousands)

9

$1

24,211

$93,907

1,159

$3,424

0

Zero

0

48

55

0

0
a

1 to

999

a

a

4,131

2,222

a

1,000 to

1,999

0

0

2,350

651

a

a

2,000 to

2,999

0

0

2,504

804

51

0

3,000 to

3,999

0

0

3,361

691

454

1

4,000 to

4,999

0

0

3,749

671

103

0

5,000 to

5,999

0

0

3,615

516

11

3

6,000 to

6,999

0

0

5,094

1,136

404

10

7,000 to

7,999

51

2

8,952

2,023

507

618

8,000 to

8,999

51

1

7,059

1,668

0

0

9,000 to

9,999

103

4

7,331

640

103

4

10,000 to

10,999

90

0

10,900

1,279

455

10

11,000 to

11,999

278

1

10,906

2,978

63

7

12,000 to

12,999

51

0

13,401

2,254

a

a

13,000 to

13,999

0

0

16,851

3,636

123

28

14,000 to

14,999

51

1

14,328

1,916

616

53

15,000 to

15,999

433

7

16,417

1,976

93

77

16,000 to

16,999

0

0

15,475

4,297

406

1

17,000 to

17,999

0

0

18,655

4,052

96

7

18,000 to

18,999

51

0

26,429

5,068

455

223

19,000 to

19,999

0

0

20,258

4,749

1,456

166

20,000 to

20,999

0

0

25,557

6,011

1,033

21,000 to

21,999

243

4

26,647

7,209

102

22,000 to

22,999

96

2

26,801

6,514

, 1
92 20
ber 1

23,000 to

23,999

243

3

27,310

24,000 to

24,999

204

8

29,615

25,000 to

25,999

51

5

26,000 to

26,999

96

27,000 to

27,999

28,000 to

28,999

29,000 to

29,999

a
0
in M
cited 96

30,000 to

30,999

31,000 to

31,999

32,000 to

32,999

33,000 to

33,999

34,000 to

rilley

34,402

m
a
Dece
on594
1,181

a

313
117

7,612

52

4

9,346

1,078

183
100

2

32,951

9,077

2,896

0

30,012

10,312

1,594

32

1

32,310

9,530

3,100

455

236

29

37,450

11,507

1,102

55

192

5

33,819

11,371

1,225

130

102

0

38,952

12,980

3,576

346

51

3

39,927

14,314

2,709

164

34,999

102

1

36,372

14,663

1,895

144

35,000 to

35,999

48

2

31,994

13,047

2,731

240

36,000 to

36,999

102

1

36,929

19,778

2,471

406

37,000 to

37,999

150

3

35,046

17,049

6,815

1,054

38,000 to

38,999

48

2

31,373

14,337

7,673

1,047

39,000 to

39,999

201

7

35,392

17,109

6,193

904

40,000 to

49,999

1,832

127

349,656

219,691

40,383

6,659

50,000 to

59,999

2,725

68

314,667

265,518

52,393

13,018

60,000 to

69,999

1,646

61

294,819

312,580

64,075

23,050

70,000 to

79,999

2,886

102

244,301

301,622

72,121

37,836

80,000 to

89,999

1,709

98

204,248

280,267

76,400

49,031

90,000 to

99,999

1,092

49

185,904

283,770

78,634

68,437

100,000 to

149,999

7,333

312

575,099

1,067,973

334,241

419,897

150,000 to

199,999

3,401

146

262,596

593,585

179,864

404,851

200,000 to

299,999

3,408

345

200,946

607,459

139,093

497,470

300,000 to

399,999

1,006

148

68,825

317,678

46,277

283,310

400,000 to

499,999

377

69

30,108

162,667

21,983

207,560

500,000 to

999,999

300

21

37,374

307,881

32,257

463,955

1,000,000 to

1,999,999

90

25

9,396

140,351

11,611

369,798

2,000,000 to

2,999,999

20

7

2,465

60,233

2,578

150,819

3,000,000 to

3,999,999

a

a

1,101

33,563

1,039

86,988

4,000,000 to

4,999,999

4
6

2
5

603
1,788

26,135
135,689

539
1,277

55,995
251,161

31,413

$1,681

3,671,295

$5,479,957

1,209,346

$3,400,189

5,000,000 and over
TOTAL

147

m

nha
v. Bo
2

173

28,514 13.

, No

ed
rchiv
7,877
58 a
6,461

18

6

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 79 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Federal AGI

Number of Returns

California
Adjustments California AGI

California
Deductions

Taxable Income

Total Tax
Liability

Amount
Adjusted Gross Income Class
Negative

All

Taxable

Amount

Amount

Amount

Amount

Amount

(Thousands)

(Thousands)

(Thousands)

(Thousands)

(Thousands)

(Thousands)

5,171

144

-$2,155,853

$28,391

-$2,127,462

$116,024

$0

$1,183

0

Zero

0

0

0

0

0

0

0

1 to

999

6,278

1,052

49,658

-48,240

1,418

36,704

0

7

1,000 to

1,999

535

0

-851

1,676

826

3,259

24

0

2,000 to

2,999

2,222

0

7,261

-1,494

5,767

13,609

0

0

3,000 to

3,999

1,021

0

5,884

-2,242

3,642

4,416

21

0

4,000 to

4,999

1,885

0

10,544

-1,806

8,738

12,314

975

0

5,000 to

5,999

2,323

103

7,099

5,615

12,714

12,837

3,113

7

6,000 to

6,999

2,403

454

25,343

-9,598

15,745

10,479

5,272

73

7,000 to

7,999

2,896

0

25,270

-2,971

22,299

12,145

10,646

0

8,000 to

8,999

1,333

0

23,940

-12,638

11,302

7,064

5,240

0

9,000 to

9,999

1,303

96

4,926

7,438

12,364

6,120

6,600

9

10,000 to

10,999

2,163

51

22,062

655

22,717

9,849

12,874

3

11,000 to

11,999

1,414

0

18,725

-2,505

16,221

10,053

8,041

0

12,000 to

12,999

2,704

0

34,096

166

34,262

12,660

21,922

0

13,000 to

13,999

3,488

1,260

56,064

-8,346

47,718

17,801

31,810

17

14,000 to

14,999

2,654

260

42,448

-3,515

38,934

17,481

22,177

7

15,000 to

15,999

1,157

97

20,677

-2,838

17,839

8,589

10,169

3

16,000 to

16,999

3,529

2,939

64,489

-6,181

58,308

14,749

43,652

44

17,000 to

17,999

1,671

892

34,400

-5,106

29,294

8,414

20,880

65

18,000 to

18,999

2,872

2,146

64,839

-11,329

53,510

11,193

42,937

105

19,000 to

19,999

1,139

637

26,053

-3,782

22,271

6,255

16,017

51

20,000 to

20,999

2,900

2,077

62,961

-3,094

59,868

15,296

21,999

658

357

14,380

-234

14,146

01610,201

234

21,000 to
22,000 to

22,999

2,037

1,642

45,232

407

45,638

34,648

297

23,000 to

23,999

991

634

23,411

3,945 9, 2
er 1
10,990
emb

45,225

7,840

16,802

98

24,000 to

24,999

1,745

1,088

48,969

42,725

9,953

32,820

139

25,000 to

25,999

2,323

1,948

26,000 to

26,999

2,897

27,000 to

27,999

1,319

28,000 to

28,999

d23,275

hive

32

3,411

59,068

10,465

48,604

494

2,444 h

73
55,657 -1
o. 13
, N79,563
am

-3,015

76,547

14,150

62,397

658

36,315

34

36,348

6,997

29,351

283

504

28,446

-1,077

27,369

6,034

21,335

159

1,735

60,443

-1,626

58,817

5,825

52,992

408

on
. B969

yv
arille

954
M
ed in

-135

8 arc
5-6,244

ec
on D

29,000 to

29,999it
c

30,000 to

30,999

894

746

28,060

-816

27,244

4,278

22,966

309

31,000 to

31,999

2,089

1,942

65,149

549

65,698

11,153

54,545

860

32,000 to

32,999

3,489

2,290

117,029

-4,011

113,019

37,291

75,771

647

33,000 to

33,999

1,991

1,640

68,765

-1,679

67,086

11,507

55,579

949

34,000 to

34,999

3,125

2,731

110,476

-3,253

107,223

18,505

88,718

947

35,000 to

35,999

1,053

1,002

40,478

-3,118

37,360

10,873

26,487

387

36,000 to

36,999

3,242

3,139

121,410

-2,955

118,455

26,679

91,776

1,713

37,000 to

37,999

1,282

985

60,251

-12,166

48,085

13,060

36,168

640

38,000 to

38,999

1,984

1,678

79,784

-3,948

75,836

11,226

64,610

645

39,000 to

39,999

1,731

1,533

73,666

-5,553

68,113

18,412

49,701

792

40,000 to

49,999

21,836

20,519

984,383

-26,890

957,493

151,364

806,743

21,511

50,000 to

59,999

13,799

13,504

782,600

-30,277

752,323

119,795

632,821

23,935

60,000 to

69,999

11,766

11,614

770,398

-10,892

759,506

104,893

655,558

29,778

70,000 to

79,999

8,230

8,178

645,282

-25,697

619,585

122,901

497,483

24,630

80,000 to

89,999

4,620

4,620

394,465

-2,485

391,980

75,285

316,695

16,683

90,000 to

99,999

5,001

5,000

481,276

-8,216

473,059

61,510

411,847

25,051

100,000 to

149,999

11,487

11,270

1,397,218

-12,295

1,384,923

221,831

1,163,132

77,916

150,000 to

199,999

5,551

5,546

928,860

12,746

941,606

162,344

779,603

58,094

200,000 to

299,999

2,692

2,673

647,682

7,977

655,659

87,786

570,765

46,028

300,000 to

399,999

1,115

1,108

314,527

66,809

381,336

42,038

339,815

29,413

400,000 to

499,999

456

453

191,599

12,185

203,783

20,530

183,333

16,991

500,000 to

999,999

1,357

1,346

961,467

33,203

994,670

50,390

944,782

94,381

1,000,000 to

1,999,999

1,203

1,201

1,646,677

3,501

1,650,178

85,128

1,575,926

177,493

2,000,000 to

2,999,999

375

375

850,541

45,914

896,455

40,714

855,741

100,815

3,000,000 to

3,999,999

148

148

502,729

15,835

518,565

24,065

494,499

60,886

4,000,000 to

4,999,999

73
265

73
265

316,596
5,766,660

5,045
194,759

321,641
5,961,419

11,147
930,751

310,494
5,030,668

38,768
640,037

178,831

129,110

$17,190,478

$154,052

$17,344,530

$2,918,963

$16,752,973

$1,494,674

5,000,000 and over
TOTAL

1,990

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 80 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Wages and Salaries

Taxable Interest

Amount

Taxable Dividends

Amount

(Thousands)

895

$57,582

2,010

$51,047

1,146

$45,182

450

0

0

0

0

0

0

0

17,799

586

31

2,032

296

154

94
1,360

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Taxable Pensions and Annuities

Amount
Number

(Thousands)

(Thousands)

$14,444

1 to

999

1,331

1,000 to

1,999

199

714

a

a

0

0

122

2,000 to

2,999

463

2,229

279

15

52

75

0

0

3,000 to

3,999

712

2,566

103

4

51

267

51

89

4,000 to

4,999

661

2,917

803

709

103

380

0

0

5,000 to

5,999

2,046

11,347

224

8

0

0

103

277

6,000 to

6,999

1,520

15,554

1,013

90

69

44

574

3,697

7,000 to

7,999

1,207

10,925

253

549

51

3

103

509

8,000 to

8,999

605

5,435

421

206

368

561

103

460

9,000 to

9,999

1,049

10,583

52

67

103

57

148

1,113

10,000 to

10,999

1,647

20,589

407

174

252

563

155

693

11,000 to

11,999

1,088

11,827

341

11

69

13

148

1,937

12,000 to

12,999

914

9,995

404

121

1,545

1,006

134

1,455

13,000 to

13,999

1,362

18,254

972

124

150

431

701

25,125

14,000 to

14,999

2,084

32,617

46

6

149

84

103

1,488

15,000 to

15,999

906

13,165

149

14

97

151

192

1,971

16,000 to

16,999

1,018

15,594

1,445

211

97

511

434

6,385

17,000 to

17,999

1,242

29,122

436

220

282

562

199

2,245

18,000 to

18,999

2,589

55,567

1,551

480

91

165

231

2,940

19,000 to

19,999

1,043

20,437

a

a

a

a

45

1,182

20,000 to

20,999

2,485

51,711

236

257

90

213

3,033

21,000 to

21,999

607

13,331

97

5

6 1,477
, 201

51

62

22,000 to

22,999

1,891

41,220

96

409

3,657

45

99

23,000 to

23,999

836

19,973

147

1,193

204

2,151

24,000 to

24,999

1,206

27,818

349

368

236

2,458

25,000 to

25,999

1,115

28,472

a

a

179

3,581

26,000 to

26,999

2,648

27,000 to

27,999

1,166

28,000 to

28,999

ed

iv
arch
7358102
13-1
113
o.296
243

434

553

,N

67,349 ham
n

a

9

ber 1

ecem
on D
147

a

300

285

0

0

90

2,312

32,364

0

0

0

0

0

0

25,809

399

9

0

0

0

0

1,897

56,423

252

380

102

2

93

2,977

y
arille

M
903

v. Bo

29,000 to

in
c ed
29,999it

30,000 to

30,999

842

26,113

199

209

103

2,247

45

115

31,000 to

31,999

1,951

64,839

194

82

147

42

92

2,648

32,000 to

32,999

3,387

143,436

1,792

16,609

45

1

147

3,029

33,000 to

33,999

1,946

63,985

141

645

45

676

0

0

34,000 to

34,999

1,974

52,199

1,290

35,837

141

1,866

93

1,312

35,000 to

35,999

1,005

34,910

503

13

99

4

503

3,622

36,000 to

36,999

3,194

104,285

102

23

103

77

0

0

37,000 to

37,999

844

34,055

544

432

392

2,084

584

11,577

38,000 to

38,999

1,936

79,093

150

2

97

3

93

982

39,000 to

39,999

1,355

51,693

877

164

141

688

331

10,110

40,000 to

49,999

21,116

829,294

6,079

2,685

2,088

891

2,138

66,953

50,000 to

59,999

12,131

628,002

3,744

1,413

1,639

4,868

2,513

54,818

60,000 to

69,999

10,791

709,948

5,853

6,035

1,276

5,499

1,372

36,984

70,000 to

79,999

6,984

518,661

3,400

3,151

1,768

6,822

828

15,066

80,000 to

89,999

4,238

344,006

2,708

703

1,052

4,453

382

8,368

90,000 to

99,999

4,661

370,201

2,834

1,159

793

5,746

820

24,352

100,000 to

149,999

10,124

1,023,474

6,565

7,597

3,792

31,791

2,372

121,900

150,000 to

199,999

4,786

677,346

3,974

1,943

2,092

13,684

689

18,340

200,000 to

299,999

1,954

340,730

1,912

10,679

1,403

38,348

317

17,038

300,000 to

399,999

762

190,054

883

14,905

758

27,124

85

4,970

400,000 to

499,999

308

97,785

386

3,448

273

9,096

53

1,671

500,000 to

999,999

1,001

551,301

1,241

16,654

1,041

19,808

49

7,120

1,000,000 to

1,999,999

925

871,212

1,162

38,107

1,065

82,572

99

7,711

2,000,000 to

2,999,999

276

361,178

369

29,502

331

60,338

40

1,886

3,000,000 to

3,999,999

107

222,211

146

13,207

130

28,829

16

1,421

4,000,000 to

4,999,999

62
201

139,791
1,133,788

73
262

5,329
243,652

62
242

8,682
460,254

10
30

169
2,896

138,194

$10,392,879

61,397

$510,345

28,663

$872,288

20,225

$509,194

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 81 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Business Income

Net Sale of Capital Assets

Profit

Loss
Amount

Profit
Amount

(Thousands)

497

$40,198

2,362

-$77,036

314

$126,119

1,919

-$2,891

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Loss
Amount
(Thousands)

Number

(Thousands)

1 to

999

1,810

503

103

-80

0

0

a

a

1,000 to

1,999

258

386

77

-485

0

0

45

-67

2,000 to

2,999

1,583

4,394

51

-24

52

27

176

-263

3,000 to

3,999

257

739

0

0

0

0

51

-77

4,000 to

4,999

919

17,582

0

0

a

a

149

-223

5,000 to

5,999

225

1,361

52

-103

0

0

52

-79

6,000 to

6,999

535

2,453

103

-373

103

17

18

-27

7,000 to

7,999

1,584

12,519

206

-380

51

125

a

a

8,000 to

8,999

484

2,438

51

-352

220

77

96

-144

9,000 to

9,999

206

1,366

54

-1,214

51

2

52

-21

10,000 to

10,999

515

4,322

381

-3,697

103

181

201

-208

11,000 to

11,999

378

4,013

0

0

18

1,686

51

-77

12,000 to

12,999

1,757

33,450

46

-97

71

58

200

-300

13,000 to

13,999

1,509

22,529

469

-16,071

96

636

175

-199

14,000 to

14,999

353

5,230

52

-434

97

591

51

-77

15,000 to

15,999

206

1,310

206

-2,265

52

14

96

-144

16,000 to

16,999

1,155

19,735

46

-188

299

12,806

65

-97

17,000 to

17,999

154

2,659

199

-9,262

10

39

45

-67

18,000 to

18,999

1,326

2,113

96

-789

45

122

a

a

19,000 to

19,999

199

1,843

0

0

a

a

96

-103

20,000 to

20,999

230

4,517

0

0

45

252

91

-136

21,000 to

21,999

0

0

0

0

a

22,000 to

22,999

153

1,857

45

-624

23,000 to

23,999

53

1,237

24,000 to

24,999

553

15,022

25,000 to

25,999

1,106

54,301

26,000 to

26,999

1,186

27,000 to

27,999

102

28,000 to

28,999

y
arille

M51

0

0

2016

0

0

30

147

-220

45

13

102

-44

0

ed o

iv
arch
7358 0
31
0
. 10 , No
0

19,
ber a
0

349

-524

51 ecem
D

n

a

a

51

-76

51

-92

51

14

51

-76

3,241

0

0

0

0

0

0

1,575

102

-66

0

0

0

0

0

48

-668

0

0

45

-67

2,180 ham
n

v. Bo

29,000 to

in
c ed
29,999it

30,000 to

30,999

a

a

147

-465

51

2

52

-78

31,000 to

31,999

96

34

153

-1,191

0

0

106

-151

32,000 to

32,999

102

3,390

51

-308

0

0

0

0

33,000 to

33,999

96

1,075

0

0

0

0

45

-67

34,000 to

34,999

1,083

17,262

0

0

93

1,198

48

-72

35,000 to

35,999

a

a

0

0

0

0

0

0

36,000 to

36,999

150

2,444

1,034

-458

102

173

a

a

37,000 to

37,999

51

2,816

150

-1,410

97

220

296

-355

38,000 to

38,999

153

124

48

-542

0

0

0

0

39,000 to

39,999

198

4,114

190

-55

45

53

96

-144

40,000 to

49,999

2,013

47,028

452

-9,796

1,662

5,739

391

-312

50,000 to

59,999

1,470

22,193

641

-2,260

520

3,982

1,089

-1,541

60,000 to

69,999

1,275

34,973

554

-13,697

697

11,481

728

-752

70,000 to

79,999

1,377

63,115

402

-1,622

891

19,572

1,033

-1,332

80,000 to

89,999

403

12,670

203

-3,156

281

13,184

306

-457

90,000 to

99,999

748

26,056

152

-1,578

980

6,066

252

-290

100,000 to

149,999

894

50,946

0

0

2,369

70,212

2,168

-2,800

150,000 to

199,999

571

78,559

169

-1,213

1,083

64,587

1,430

-1,550

200,000 to

299,999

491

85,322

132

-2,312

843

48,555

765

-927

300,000 to

399,999

110

15,653

85

-455

386

41,197

368

-493

400,000 to

499,999

70

14,568

34

-2,699

89

24,677

220

-291

500,000 to

999,999

267

50,849

71

-7,205

635

58,424

517

-774

1,000,000 to

1,999,999

130

35,147

85

-5,652

713

212,991

392

-559

2,000,000 to

2,999,999

55

25,896

19

-2,731

250

140,306

102

-147

3,000,000 to

3,999,999

21

10,287

8

-465

100

95,861

43

-63

4,000,000 to

4,999,999

7
43

3,850
84,327

5
24

-632
-18,558

39
198

57,655
3,105,113

30
59

-44
-93

31,220

$957,853

9,612

-$192,759

13,903

$4,124,226

14,914

-$19,511

5,000,000 and over
TOTAL

0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 82 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Rents and Royalties
Profit

Loss
Amount

Partherships and S-Corp Gain
Amount

(Thousands)

353

$10,159

628

-$56,100

1,205

$242,964

1,290

$640,474

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Partnerships and S-Corp Loss

Amount
Number

(Thousands)

(Thousands)

1 to

999

0

0

51

-75

0

0

0

0

1,000 to

1,999

0

0

a

a

45

4,272

45

5,440

2,000 to

2,999

0

0

51

-167

a

a

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

51

1

354

-4,452

51

110

0

0

5,000 to

5,999

a

a

18

-152

0

0

a

a

6,000 to

6,999

103

493

353

-3,365

51

311

103

239

7,000 to

7,999

0

0

a

a

51

650

52

604

8,000 to

8,999

103

30

0

0

227

1,653

0

0

9,000 to

9,999

a

a

0

0

51

449

0

0

10,000 to

10,999

47

109

51

-391

46

306

53

197

11,000 to

11,999

103

213

18

-1,549

0

0

0

0

12,000 to

12,999

71

160

0

0

52

84

51

0

13,000 to

13,999

63

386

52

-319

a

a

a

a

14,000 to

14,999

51

126

103

-230

103

1,157

104

306

15,000 to

15,999

103

1,632

0

0

97

1,945

46

209

16,000 to

16,999

1,070

1,614

198

-493

1,006

18,429

1,053

1,295

17,000 to

17,999

220

3,077

51

-643

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

a

a

0

0

a

a

52

900

20,000 to

20,999

90

288

0

0

45

21,000 to

21,999

51

1,103

0

0

0

22,000 to

22,999

0

0

0

23,000 to

23,999

0

0

51

24,000 to

24,999

0

0

25,000 to

25,999

0

26,000 to

26,999

0

3
3 17
. 10 , No

27,000 to

27,999

28,000 to

28,999

0

45

0

ived
arch
58-138
-107

51 ec
D
on 0
349

5,969

16

45

13

45

210

350

51

2,309

0

0

0

443

349

480

9, 20

1
er 0
emb

0

0

0

0

0

0

0

102

2,774

0

0

0

0

0

51

1,279

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

52

36

52

409

y

rille
n Ma
0
0

m

0
nha
v. Bo

29,000 to

i
c ted
29,999i

30,000 to

30,999

52

3

31,000 to

31,999

4

56

0

0

0

0

51

142

32,000 to

32,999

0

0

1,240

-11,769

0

0

348

40,274

33,000 to

33,999

45

68

0

0

0

0

0

0

34,000 to

34,999

0

0

93

-860

48

141

48

12

35,000 to

35,999

0

0

0

0

a

a

a

a

36,000 to

36,999

0

0

0

0

a

a

0

0

37,000 to

37,999

99

182

0

0

145

500

97

126

38,000 to

38,999

48

95

0

0

0

0

0

0

39,000 to

39,999

102

259

51

-2

96

2,044

96

1,130

40,000 to

49,999

1,323

8,817

234

-1,173

158

3,312

107

4,600

50,000 to

59,999

974

15,598

100

-457

313

6,418

251

3,652

60,000 to

69,999

544

12,953

717

-4,189

452

16,614

349

2,008

70,000 to

79,999

479

5,486

203

-7,275

200

2,208

351

2,178

80,000 to

89,999

201

2,179

50

-1,626

203

5,489

201

785

90,000 to

99,999

698

3,191

61

-1,545

850

47,688

131

374

100,000 to

149,999

1,655

19,794

679

-14,222

1,643

54,558

461

34,747

150,000 to

199,999

542

4,377

530

-14,637

1,351

107,957

685

30,210

200,000 to

299,999

570

18,679

171

-8,509

1,026

109,498

857

25,488

300,000 to

399,999

194

10,596

95

-15,306

483

114,429

414

63,740

400,000 to

499,999

122

18,167

3

-22

212

43,292

178

5,002

500,000 to

999,999

255

3,968

165

-6,754

744

321,414

711

62,455

1,000,000 to

1,999,999

343

41,969

136

-5,032

713

444,008

685

102,526

2,000,000 to

2,999,999

127

12,609

49

-2,319

265

302,364

232

64,317

3,000,000 to

3,999,999

53

12,127

19

-2,018

111

150,357

92

35,748

4,000,000 to

4,999,999

30
125

7,688
47,144

4
53

-71
-12,954

56
214

104,472
1,255,702

57
212

21,623
597,704

11,066

$265,706

6,679

-$178,950

12,928

$3,376,785

10,010

$1,752,133

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 83 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Farm Income
Estates and Trusts Gain

Estates and Trusts Loss

Amount

Profit

Amount

(Thousands)

84

$7,179

73

$26,422

22

$449

56

-$17,125

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Loss
Amount
Number

(Thousands)

(Thousands)

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

0

0

0

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

51

4

51

0

0

0

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

a

a

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

a

a

a

a

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

45

-43

21,000 to

21,999

0

0

0

0

0

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

25,000 to

25,999

0

0

26,000 to

26,999

51

27,000 to

27,999

28,000 to

28,999

9

ber 1

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

y
arille

M

0

3
3 17
. 10 , No

106 ham
n

v. Bo

ed
rchiv
58 a0
0

0

0 ecem
D

on 0

0

6
, 201

29,000 to

in
c ed
29,999it

30,000 to

30,999

a

a

a

a

0

0

0

0

31,000 to

31,999

0

0

0

0

0

0

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

0

0

0

0

0

0

34,000 to

34,999

0

0

0

0

0

0

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

0

0

0

0

0

0

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

0

0

39,000 to

39,999

45

1,271

0

0

0

0

0

0

40,000 to

49,999

0

0

a

a

0

0

0

0

50,000 to

59,999

0

0

a

a

0

0

0

0

60,000 to

69,999

0

0

0

0

48

39

0

0

70,000 to

79,999

99

341

0

0

0

0

0

0

80,000 to

89,999

50

1,631

0

0

0

0

0

0

90,000 to

99,999

0

0

0

0

0

0

0

0

100,000 to

149,999

157

1,203

78

73

0

0

0

0

150,000 to

199,999

22

510

a

a

0

0

10

-148

200,000 to

299,999

127

9,061

52

381

10

4

34

-588

300,000 to

399,999

92

10,540

10

0

0

0

11

-868

400,000 to

499,999

a

a

a

a

0

0

0

0

500,000 to

999,999

199

43,130

69

127

34

2,770

a

a

1,000,000 to

1,999,999

82

19,368

29

2,035

12

5,641

16

-996

2,000,000 to

2,999,999

27

6,253

16

570

4

5,046

13

-195

3,000,000 to

3,999,999

11

1,087

7

159

a

a

a

a

4,000,000 to

4,999,999

12
37

10,683
69,648

a
20

a
31,559

0
a

0
a

a
9

a
-4,611

1,150

$182,033

416

$62,221

133

$18,761

199

-$25,807

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 84 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY
All Others Federal Income
Sources Profit

All Other Federal Income
Sources Loss

Amount

Total Income

Amount

Zero

(Thousands)

1,035

$43,939

2,782

$1,960,522

5,170

-$2,141,308

112

$561

0

0

0

0

0

0

0

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Individual Retirement Plan

Amount
(Thousands)

Number

(Thousands)

1 to

999

3,649

32,985

a

a

6,227

49,879

0

0

1,000 to

1,999

97

1,505

78

3,130

535

-825

0

0

2,000 to

2,999

331

2,499

0

0

2,222

8,785

0

0

3,000 to

3,999

404

2,437

0

0

1,021

6,025

0

0

4,000 to

4,999

605

3,267

355

8,082

1,885

12,263

0

0

5,000 to

5,999

154

353

72

5,661

2,323

7,356

18

101

6,000 to

6,999

1,562

11,478

69

1,813

2,403

28,321

a

a

7,000 to

7,999

751

3,621

a

a

2,896

26,834

0

0

8,000 to

8,999

460

13,744

0

0

1,333

24,106

0

0

9,000 to

9,999

272

1,382

a

a

1,303

5,029

0

0

10,000 to

10,999

875

2,629

48

2,706

2,163

22,367

0

0

11,000 to

11,999

317

3,111

18

1,192

1,414

19,992

0

0

12,000 to

12,999

482

4,227

73

3,343

2,704

46,816

51

15

13,000 to

13,999

1,200

11,679

21

2,992

3,488

59,462

0

0

14,000 to

14,999

299

5,357

52

586

2,654

45,026

51

334

15,000 to

15,999

437

4,414

97

548

1,157

21,447

0

0

16,000 to

16,999

731

9,427

217

15,480

3,529

67,161

0

0

17,000 to

17,999

643

7,303

0

0

1,671

35,255

0

0

18,000 to

18,999

775

12,365

51

962

2,872

72,000

1,275

7,011

19,000 to

19,999

317

3,352

54

552

1,139

26,740

45

234

20,000 to

20,999

697

5,895

97

8,427

2,900

63,516

51

102

21,000 to

21,999

45

53

0

0

658

0

0

22,000 to

22,999

192

925

0

0

23,000 to

23,999

332

622

47

24,000 to

24,999

624

7,811

25,000 to

25,999

383

1,192

26,000 to

26,999

895

27,000 to

27,999

96

28,000 to

28,999

495
M
ed in

ber

ecem 45,394
on D
2,037

2016

0

0

0

0

991

23,693

173 24,253

1,745

52,284

0

0

2,323

63,344

51

306

0

0

2,897

80,062

51

245

0

0

1,319

36,973

0

0

1,230

0

0

954

28,558

0

0
0

a

1,074 . 13
, No

5,211 ham
. Bon
89

yv
arille

ed
rchiv
58 aa
1,779

14,380 9,
1

29,000 to

29,999it
c

246

1,411

51

16

1,990

60,443

0

30,000 to

30,999

281

1,217

52

429

894

28,563

0

0

31,000 to

31,999

389

3,229

4

2,009

2,089

67,438

1,084

2,209

32,000 to

32,999

2,572

3,766

0

0

3,489

117,881

0

0

33,000 to

33,999

377

2,780

0

0

1,991

69,162

0

0

34,000 to

34,999

375

4,102

a

a

3,125

112,144

96

381

35,000 to

35,999

599

4,070

98

2,406

1,053

40,241

0

0

36,000 to

36,999

1,627

17,328

a

a

3,242

121,754

0

0

37,000 to

37,999

875

16,584

197

2,464

1,282

64,096

51

76

38,000 to

38,999

444

4,585

96

2,465

1,984

81,879

0

0

39,000 to

39,999

675

7,051

348

1

1,731

76,115

0

0

40,000 to

49,999

6,276

43,973

205

3,162

21,785

989,305

0

0

50,000 to

59,999

5,572

65,324

205

3,620

13,799

791,012

48

265

60,000 to

69,999

5,115

21,959

623

39,580

11,766

796,260

101

402

70,000 to

79,999

5,403

39,852

51

286

8,230

661,583

50

75

80,000 to

89,999

3,005

13,696

134

3,239

4,620

397,117

101

555
3,363

90,000 to

99,999

3,176

17,350

101

2,343

5,001

495,677

517

100,000 to

149,999

6,211

102,770

835

19,094

11,487

1,413,311

0

0

150,000 to

199,999

2,604

63,098

196

33,660

5,551

948,612

220

1,430

200,000 to

299,999

1,593

48,290

223

13,613

2,692

674,387

112

615

300,000 to

399,999

656

29,247

91

45,071

1,115

332,781

86

472

400,000 to

499,999

284

14,706

57

17,344

456

202,056

10

50

500,000 to

999,999

776

70,737

308

61,776

1,357

1,006,452

44

246

1,000,000 to

1,999,999

833

114,654

257

85,021

1,201

1,671,559

27

156

2,000,000 to

2,999,999

283

29,281

91

38,737

375

865,642

6

38

3,000,000 to

3,999,999

110

39,019

43

31,399

148

509,196

a

a

4,000,000 to

4,999,999

58
217

5,400
158,785

16
83

1,009
61,903

73
265

319,785
5,833,943

0
4

0
25

69,784

$1,148,364

9,580

$2,527,726

178,726

$17,599,328

4,266

$19,291

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 85 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Student Loan Interest

Tuition & Fees

Amount

Moving Expense

Amount

(Thousands)

0

$0

0

$0

45

$11

627

0

0

0

0

0

0

0

381

17

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Half Self-Employment Tax

Amount
(Thousands)

Number

(Thousands)

$1,805

1 to

999

0

0

51

206

0

0

1,000 to

1,999

0

0

0

0

0

0

207

26

2,000 to

2,999

0

0

0

0

0

0

1,583

310

3,000 to

3,999

0

0

0

0

0

0

206

52

4,000 to

4,999

0

0

0

0

0

0

919

1,242

5,000 to

5,999

0

0

0

0

0

0

225

96

6,000 to

6,999

0

0

0

0

0

0

535

173

7,000 to

7,999

0

0

0

0

45

513

1,636

815

8,000 to

8,999

0

0

0

0

0

0

257

166

9,000 to

9,999

0

0

0

0

0

0

206

97

10,000 to

10,999

0

0

0

0

0

0

412

305

11,000 to

11,999

0

0

0

0

0

0

378

284

12,000 to

12,999

0

0

0

0

0

0

1,738

2,374

13,000 to

13,999

0

0

0

0

0

0

1,560

1,646

14,000 to

14,999

0

0

0

0

51

127

353

370

15,000 to

15,999

0

0

0

0

0

0

154

154

16,000 to

16,999

0

0

0

0

51

36

2,160

2,629

17,000 to

17,999

0

0

0

0

51

41

154

188

18,000 to

18,999

0

0

0

0

0

0

1,326

150

19,000 to

19,999

0

0

0

0

0

0

154

130

20,000 to

20,999

0

0

0

0

51

20

230

316

21,000 to

21,999

0

0

0

0

0

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

0

24,000 to

24,999

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

ed

0

2016

0

0

204

149

0

53

87

0

0

553

1,061

0

0

1,106

3,836

0

0

153

133

ham
0
. Bon

0

0

51

260

102

229

0

0

0

0

0

51

111

0

0

0

0

0

0

0

0
0

lley v
0ri
n Ma
0

i

0

r iv
a0 ch
7358 0
31
. 10 , No 0
0
0

m
Dece
on 0

19,
ber 0

0

29,000 to

29,999ited
c

30,000 to

30,999

0

0

0

0

45

193

0

31,000 to

31,999

0

0

0

0

0

0

45

2

32,000 to

32,999

0

0

0

0

51

182

102

240

33,000 to

33,999

0

0

0

0

0

0

96

76

34,000 to

34,999

0

0

0

0

0

0

1,083

1,220

35,000 to

35,999

0

0

0

0

0

0

a

a

36,000 to

36,999

0

0

0

0

0

0

150

173

37,000 to

37,999

0

0

0

0

0

0

51

199

38,000 to

38,999

0

0

0

0

51

117

153

11

39,000 to

39,999

0

0

0

0

0

0

300

436

40,000 to

49,999

0

0

0

0

51

61

1,894

1,156

50,000 to

59,999

0

0

0

0

101

496

1,419

1,497

60,000 to

69,999

0

0

0

0

50

504

1,472

3,051

70,000 to

79,999

0

0

0

0

0

0

1,377

4,467

80,000 to

89,999

0

0

0

0

0

0

350

897

90,000 to

99,999

0

0

0

0

10

11

826

2,234

100,000 to

149,999

0

0

0

0

220

1,105

677

1,340

150,000 to

199,999

0

0

0

0

0

0

583

3,741

200,000 to

299,999

0

0

0

0

0

0

624

3,947

300,000 to

399,999

0

0

0

0

0

0

179

1,411

400,000 to

499,999

0

0

0

0

0

0

145

734

500,000 to

999,999

0

0

0

0

0

0

432

4,121

1,000,000 to

1,999,999

0

0

0

0

a

a

278

3,207

2,000,000 to

2,999,999

0

0

0

0

0

0

111

1,867

3,000,000 to

3,999,999

0

0

0

0

0

0

54

1,039

4,000,000 to

4,999,999

0
0

0
0

0
0

0
0

0
a

0
a

a
98

a
3,156

0

$0

51

$206

927

$3,700

30,146

$59,359

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 86 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Self-Employed Health
Insurance

Self-Employed Retirement Plan

Amount

Penalty on Early Withdrawl of
Savings

Amount

Amount

(Thousands)

205

$1,491

a

a

16

$3

139

$6,984

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Alimony Paid

(Thousands)

Number

(Thousands)

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

0

0

0

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

103

477

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

51

215

0

0

a

a

0

0

7,000 to

7,999

52

145

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

69

675

51

309

0

0

0

0

12,000 to

12,999

1,275

5,441

1,326

4,890

0

0

0

0

13,000 to

13,999

1,451

984

51

185

0

0

52

583

14,000 to

14,999

154

257

0

0

0

0

0

0

15,000 to

15,999

51

602

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

197

7

0

0

17,000 to

17,999

103

626

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

45

323

20,000 to

20,999

45

117

0

0

0

0

0

21,000 to

21,999

0

0

0

0

0

0

0

22,000 to

22,999

0

0

0

0

23,000 to

23,999

51

75

0

24,000 to

24,999

451

1,801

25,000 to

25,999

1,053

3,545

26,000 to

26,999

0

27,000 to

27,999

51

m
0
onha
. B164

28,000 to

28,999

0

0

0

M
ed in

0

2016

0

0

0

0

45

116

0

0

0

0

0

0

0

0

0

0

0

0

0

51

122

51

5

0

0

0

0

0

0

0

0

0

0

0

yv
arille

102

ived
arch
58453
0

ecem
on D
0

0

0 9,
ber 1

0

0

0

0

0

0

173

3
. 10 , No

29,000 to

29,999it
c

30,000 to

30,999

0

0

0

0

0

0

0

0

31,000 to

31,999

45

21

0

0

0

0

0

0

32,000 to

32,999

51

31

0

0

0

0

0

0

33,000 to

33,999

51

321

0

0

0

0

0

0

34,000 to

34,999

48

67

0

0

0

0

0

0

35,000 to

35,999

a

a

0

0

0

0

0

0

36,000 to

36,999

0

0

0

0

0

0

48

171

37,000 to

37,999

51

186

51

523

0

0

248

2,849

38,000 to

38,999

0

0

0

0

0

0

0

0

39,000 to

39,999

96

1,186

51

140

0

0

241

685

40,000 to

49,999

285

1,300

0

0

398

77

284

2,743

50,000 to

59,999

298

813

101

1,031

50

1

248

4,184

60,000 to

69,999

350

1,548

101

1,680

101

14

719

18,030

70,000 to

79,999

877

4,070

130

704

600

22

252

6,951

80,000 to

89,999

151

583

50

227

0

0

52

345

90,000 to

99,999

151

1,124

50

1,351

0

0

618

6,275

100,000 to

149,999

160

1,692

0

0

220

46

652

11,911

150,000 to

199,999

712

4,335

220

8,814

0

0

20

1,199

200,000 to

299,999

317

2,515

188

6,570

44

1

250

12,382

300,000 to

399,999

132

1,193

78

5,486

17

15

120

9,198

400,000 to

499,999

45

365

78

3,029

0

0

104

6,258

500,000 to

999,999

269

4,092

170

9,116

17

0

187

24,596

1,000,000 to

1,999,999

191

2,375

106

7,500

5

2

51

6,884

2,000,000 to

2,999,999

75

1,057

43

2,771

a

a

21

5,602

3,000,000 to

3,999,999

25

364

12

587

0

0

5

1,337

4,000,000 to

4,999,999

a
44

a
598

a
23

a
1,091

0
a

0
a

4
15

101
9,279

9,604

$46,569

3,041

$57,316

1,668

$189

4,472

$139,105

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 87 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Domestic Production

Total Adjustments

Amount

Total California Subtractions

Amount

(Thousands)

24

$888

792

$11,858

2,721

$2,016,017

2,766

$2,044,408

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Total California Additions

Amount
Number

(Thousands)

(Thousands)

1 to

999

0

0

433

222

2,819

49,912

a

a

1,000 to

1,999

0

0

207

26

47

1,454

78

3,130

2,000 to

2,999

0

0

1,583

310

177

1,540

52

46

3,000 to

3,999

0

0

206

52

353

2,242

0

0

4,000 to

4,999

0

0

919

1,720

804

10,133

457

8,327

5,000 to

5,999

0

0

225

258

51

8

20

5,623

6,000 to

6,999

0

0

536

395

1,665

11,411

69

1,813

7,000 to

7,999

1,275

63

1,680

1,564

592

4,200

54

1,229

8,000 to

8,999

0

0

257

166

408

12,956

272

318

9,000 to

9,999

0

0

257

103

274

1,352

54

8,790

10,000 to

10,999

0

0

412

305

722

1,572

260

2,226

11,000 to

11,999

0

0

378

1,267

265

3,726

69

1,221

12,000 to

12,999

0

0

1,738

12,720

329

3,396

177

3,562

13,000 to

13,999

0

0

1,908

3,398

1,149

11,500

72

3,154

14,000 to

14,999

0

0

466

1,192

248

4,186

104

671

15,000 to

15,999

0

0

154

770

232

3,249

97

411

16,000 to

16,999

0

0

2,408

2,672

681

43,495

217

37,315

17,000 to

17,999

0

0

206

855

694

5,187

10

81

18,000 to

18,999

0

0

1,326

7,161

775

11,329

a

a

19,000 to

19,999

0

0

244

687

315

4,281

a

a

20,000 to

20,999

0

0

332

554

691

10,533

91

7,439

21,000 to

21,999

0

0

0

0

46

22,000 to

22,999

0

0

255

162

23,000 to

23,999

0

0

98

278

24,000 to

24,999

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

,
ham
. Bon
0

lley v
0
Mari
0

0

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0

0

185

iv
3,315 ch
ar
7358
1,157 -1
7,686
o. 13
553

016

234 , 2
er 19
emb 507

147

914

757

a

a

624

7,032

400

787
4,852

ec
on D
428
1,487

1,441

1,169

255

500

946

3,015

0

0

153

N

658

96

89

51

122

0

51

111

444

1,077

0

0

0

0

0

0

291

1,736

51

110

30,999

0

0

96

205

281

1,205

52

390

31,999

0

0

1,180

2,288

340

1,642

55

2,191

32,000 to

32,999

0

0

153

453

2,572

4,011

0

0

33,000 to

33,999

0

0

96

397

326

1,697

45

18

34,000 to

34,999

0

0

1,178

1,668

324

4,157

100

904

35,000 to

35,999

0

0

53

18

646

5,361

149

2,244

36,000 to

36,999

0

0

150

344

594

5,076

a

a

37,000 to

37,999

0

0

400

3,845

824

12,237

147

71

38,000 to

38,999

0

0

204

141

1,577

5,349

1,336

1,402

39,000 to

39,999

102

2

541

2,449

1,017

19,349

691

13,796

40,000 to

49,999

a

a

2,752

5,415

5,012

32,217

960

5,327

50,000 to

59,999

568

3

2,271

8,412

4,719

34,235

1,295

3,957

60,000 to

69,999

51

1

3,413

25,862

4,215

15,789

1,326

4,897

70,000 to

79,999

0

0

2,279

16,301

4,652

27,337

844

1,640

80,000 to

89,999

0

0

655

2,652

2,955

7,464

386

4,979

90,000 to

99,999

a

a

1,707

14,401

2,975

10,535

1,122

2,319

100,000 to

149,999

0

0

1,627

16,093

6,223

30,567

1,797

18,272

150,000 to

199,999

30

234

833

19,752

2,495

26,753

2,117

39,499

200,000 to

299,999

80

667

1,054

26,705

1,432

20,925

1,135

28,902

300,000 to

399,999

27

479

404

18,254

570

10,926

399

77,735

400,000 to

499,999

0

0

229

10,457

198

7,349

287

19,533

500,000 to

999,999

52

1,803

681

44,231

690

25,858

736

59,061

1,000,000 to

1,999,999

122

4,593

486

24,856

769

67,932

847

71,432

2,000,000 to

2,999,999

56

3,711

188

15,106

254

15,643

307

61,557

3,000,000 to

3,999,999

24

3,105

79

6,466

103

10,547

108

26,382

4,000,000 to

4,999,999

11
62

1,736
22,287

36
157

2,940
36,483

57
200

5,420
145,382

56
222

10,465
340,141

2,485

$39,573

42,091

$367,161

66,576

$2,784,528

23,270

$2,938,579

29,000 to

29,999ited
c

30,000 to
31,000 to

5,000,000 and over
TOTAL

in

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 88 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Medical Expenses

State and Local Income Taxes

Amount

Real Estate Taxes

Amount

(Thousands)

1,250

$7,860

1,915

$20,462

1,834

$22,326

1,290

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Personal Property Taxes

Amount
(Thousands)

Number

(Thousands)

$1,203

1 to

999

279

2,115

1,283

1,297

1,032

3,350

952

638

1,000 to

1,999

122

390

174

483

174

614

77

102

2,000 to

2,999

0

0

155

57

51

288

51

13

3,000 to

3,999

0

0

103

21

103

620

51

38

4,000 to

4,999

52

205

613

260

457

2,752

355

42

5,000 to

5,999

121

632

360

117

275

1,252

121

57

6,000 to

6,999

0

0

207

62

807

2,708

354

106

7,000 to

7,999

a

a

150

150

46

123

96

15

8,000 to

8,999

103

172

194

96

192

609

104

12

9,000 to

9,999

51

44

206

70

103

239

0

0

10,000 to

10,999

155

184

597

175

449

1,377

103

30

11,000 to

11,999

96

547

375

165

330

947

272

73

12,000 to

12,999

154

336

296

195

193

401

200

28

13,000 to

13,999

152

1,251

204

103

90

273

96

16

14,000 to

14,999

a

a

1,382

1,383

1,320

1,556

1,321

138

15,000 to

15,999

199

216

502

425

296

1,914

303

85

16,000 to

16,999

90

185

143

93

143

541

141

8

17,000 to

17,999

199

515

494

359

244

869

199

68

18,000 to

18,999

1,409

1,507

1,596

876

225

647

1,499

415

19,000 to

19,999

51

358

193

226

90

369

141

109

20,000 to

20,999

1,336

1,358

1,432

439

96

654

96

18

21,000 to

21,999

45

68

148

67

103

147

47

22,000 to

22,999

51

524

255

250

663

102

40

23,000 to

23,999

102

546

300

1,920

102

39

24,000 to

24,999

495

2,240

598

148

371

399

114

25,000 to

25,999

0

0

113

69

317

51

303

26,000 to

26,999

198

1,049

198

198

954

96

9

27,000 to

27,999

96

867

96

432

147

19

28,000 to

28,999

onh
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249

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198
153

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1

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0

0

51

28

51

294

51

7

51

60

1,591

1,005

147

324

102

12

51

491

153

132

51

264

102

20

143

1,482

295

280

245

648

198

27

153

510

1,546

1,202

1,393

3,205

1,291

362

33,999

102

304

338

369

294

1,261

243

157

34,999

145

355

477

686

429

1,367

329

77

35,000 to

35,999

251

937

805

734

650

1,796

198

54

36,000 to

36,999

51

23

1,237

857

1,186

2,037

1,135

148

37,000 to

37,999

339

3,172

636

837

387

1,205

384

101

38,000 to

38,999

48

252

447

831

351

759

297

102

39,000 to

39,999

96

783

1,374

1,706

1,030

3,480

1,030

216

40,000 to

49,999

1,056

6,812

10,085

19,835

5,191

13,824

5,979

1,411

50,000 to

59,999

1,236

13,110

6,340

14,695

3,790

12,931

3,552

1,039

60,000 to

69,999

402

4,692

7,501

24,326

4,710

15,474

4,610

1,809

70,000 to

79,999

351

3,216

5,728

22,261

3,506

10,849

4,820

1,291

80,000 to

89,999

353

4,835

3,986

19,398

3,077

12,645

2,980

879

90,000 to

99,999

131

308

4,053

24,246

2,664

10,755

2,855

656

100,000 to

149,999

783

12,546

10,292

102,377

7,455

38,490

6,838

1,527

150,000 to

199,999

322

9,224

5,119

65,341

3,806

28,655

2,636

832

200,000 to

299,999

127

3,070

2,430

56,021

1,831

19,172

1,258

447

300,000 to

399,999

71

3,186

1,087

47,705

769

7,747

615

1,555

400,000 to

499,999

37

989

454

18,575

313

4,106

212

48

500,000 to

999,999

11

162

1,219

102,901

1,070

15,159

732

293

1,000,000 to

1,999,999

6

635

1,180

215,578

1,076

21,121

779

422

2,000,000 to

2,999,999

4

236

373

222,978

344

9,966

234

143

3,000,000 to

3,999,999

0

0

143

64,141

131

5,965

94

72

4,000,000 to

4,999,999

0
a

0
a

71
262

39,143
1,131,336

66
246

2,331
27,721

46
157

36
833

13,130

$94,698

83,897

$2,230,007

55,772

$322,865

52,621

$18,363

29,000 to

29,999ited
c

30,000 to

30,999

31,000 to

31,999

32,000 to

32,999

33,000 to
34,000 to

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 89 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Other Taxes

Total Taxes

Amount

Mortgage Interest

Amount

(Thousands)

69

$91

2,551

$44,082

1,208

$19,659

381

$19,402

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Points and Investment Interest

Amount
Number

(Thousands)

(Thousands)

1 to

999

0

0

1,511

5,286

1,077

10,722

a

a

1,000 to

1,999

77

9

174

1,208

129

623

0

0

2,000 to

2,999

0

0

155

358

103

4,692

0

0

3,000 to

3,999

0

0

154

680

0

0

0

0

4,000 to

4,999

0

0

613

3,054

508

3,105

a

a

5,000 to

5,999

51

28

378

1,454

275

2,823

0

0

6,000 to

6,999

0

0

1,013

2,877

455

2,217

0

0

7,000 to

7,999

0

0

150

289

46

340

0

0

8,000 to

8,999

0

0

194

716

142

1,383

0

0

9,000 to

9,999

51

8

206

317

51

611

a

a

10,000 to

10,999

0

0

597

1,582

398

1,324

a

a

11,000 to

11,999

51

8

375

1,193

330

3,038

0

0

12,000 to

12,999

0

0

296

624

142

754

a

a

13,000 to

13,999

45

24

248

417

90

1,442

0

0

14,000 to

14,999

1,275

190

1,382

3,266

1,321

7,356

0

0

15,000 to

15,999

0

0

502

2,425

199

2,226

45

63

16,000 to

16,999

0

0

143

642

98

667

a

a

17,000 to

17,999

96

27

494

1,322

199

1,087

0

0

18,000 to

18,999

a

a

1,596

1,939

90

1,292

a

a

19,000 to

19,999

52

35

193

739

90

1,028

a

a

20,000 to

20,999

51

26

1,477

1,136

141

2,232

0

0

21,000 to

21,999

0

0

148

342

103

0

0

22,000 to

22,999

0

0

255

953

0

0

23,000 to

23,999

0

0

300

1,017

0

0

24,000 to

24,999

153

44

598

148

739

51

4

25,000 to

25,999

51

7

740

120

1,003

0

0

26,000 to

26,999

102

351

1,173

153

1,500

0

0

27,000 to

27,999

45

249

1,320

45

443

45

10

28,000 to

28,999

0

in M

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0

0

51

329

51

659

0

198

45

1,591

1,386

147

1,043

45

2

0

0

153

415

0

0

51

12

31,999

45

15

295

969

243

1,569

0

0

32,999

102

15

1,546

4,785

1,393

20,075

0

0

33,000 to

33,999

0

0

338

1,786

249

2,535

0

0

34,000 to

34,999

0

0

477

2,129

430

4,456

0

0

35,000 to

35,999

455

58

805

2,642

701

4,784

0

0

36,000 to

36,999

51

25

1,237

3,067

1,186

3,270

51

14

37,000 to

37,999

51

15

636

2,158

339

2,481

0

0

38,000 to

38,999

51

4

447

1,697

351

2,999

99

3

39,000 to

39,999

348

8

1,374

5,410

940

7,895

102

12

40,000 to

49,999

2,085

255

10,086

35,325

5,142

52,712

258

192

50,000 to

59,999

1,006

279

6,390

28,944

3,689

33,049

410

139

60,000 to

69,999

2,096

-1,869

7,503

39,740

4,635

40,783

451

322

70,000 to

79,999

1,237

150

5,728

34,550

3,289

31,299

703

206

80,000 to

89,999

653

179

3,986

33,101

3,025

31,708

300

52

90,000 to

99,999

302

546

4,053

36,203

2,333

25,511

647

92

100,000 to

149,999

1,695

316

10,310

142,709

7,516

96,064

824

581

150,000 to

199,999

230

55

5,119

94,883

3,826

71,215

1,317

1,139

200,000 to

299,999

251

451

2,432

76,091

1,554

30,068

642

5,706

300,000 to

399,999

95

22

1,087

57,029

580

11,153

199

3,142

400,000 to

499,999

17

4

455

22,733

262

5,585

130

2,751

500,000 to

999,999

122

226

1,219

118,579

906

18,149

481

2,556

1,000,000 to

1,999,999

70

201

1,180

237,322

797

12,124

589

12,162

2,000,000 to

2,999,999

32

22

373

233,110

238

3,650

194

8,316

3,000,000 to

3,999,999

11

184

143

70,362

87

1,637

82

1,950

4,000,000 to

4,999,999

a
21

a
420

71
262

41,569
1,160,311

34
134

567
2,391

45
169

1,504
85,047

13,401

$2,195

85,820

$2,573,430

52,035

$594,984

8,318

$145,527

29,000 to

29,999ited
c

30,000 to

30,999

31,000 to
32,000 to

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 90 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Total Interest

Cash/Check Contributions

Non-Cash Contributions

Amount

Amount

Amount

Zero

(Thousands)

1,376

$39,061

300

$3,305

68

$1,060

38

0

0

0

0

0

0

0

10,724

452

1,248

a

a

51

-306

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Contribution Carryover

(Thousands)

Number

(Thousands)

$2,445

1 to

999

1,078

1,000 to

1,999

129

623

96

223

51

25

0

0

2,000 to

2,999

103

4,692

a

a

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

508

3,106

457

535

0

0

404

666

5,000 to

5,999

275

2,823

51

53

51

25

0

0

6,000 to

6,999

455

2,217

455

135

51

23

0

0

7,000 to

7,999

46

340

a

a

96

23

0

0

8,000 to

8,999

142

1,383

104

188

103

31

51

16

9,000 to

9,999

52

639

51

4

51

26

0

0

10,000 to

10,999

398

1,329

96

79

45

21

0

0

11,000 to

11,999

330

3,038

148

41

227

173

0

0

12,000 to

12,999

142

810

149

357

192

153

0

0

13,000 to

13,999

90

1,442

141

76

96

48

0

0

14,000 to

14,999

1,321

7,356

1,320

674

45

10

0

0

15,000 to

15,999

244

2,290

251

91

302

245

0

0

16,000 to

16,999

98

687

97

21

45

15

0

0

17,000 to

17,999

199

1,087

192

272

244

375

103

39

18,000 to

18,999

91

1,329

270

473

1,454

671

45

158

19,000 to

19,999

91

1,028

52

119

97

49

0

0

20,000 to

20,999

141

2,232

90

282

45

32

0

0

21,000 to

21,999

103

614

148

366

97

0

0

22,000 to

22,999

153

1,614

102

55

23,000 to

23,999

147

1,017

204

24,000 to

24,999

148

742

25,000 to

25,999

120

1,003

26,000 to

26,999

153

27,000 to

27,999

45

on
. B453

28,000 to

28,999

659

51

5

147

1,045

1,489

209

yv
arille

in M51

204

2016

80

0

0

102

51

51

22

153

76

0

0

5

51

20

0

0

300

102

45

22

0

0

249

232

102

158

0

0

0

0

0

0

204

230

0

0
0

173

51
. 13, No

1,500 ham

ived
arch
58153
937

ber

ecem
on D
102

162 9,
1

29,000 to

29,999ited
c

30,000 to

30,999

51

12

102

96

0

0

0

31,000 to

31,999

243

1,569

192

313

147

54

0

0

32,000 to

32,999

1,393

20,075

1,342

2,376

1,342

807

0

0

33,000 to

33,999

249

2,535

243

244

243

140

0

0

34,000 to

34,999

430

4,456

237

267

183

93

0

0

35,000 to

35,999

701

4,784

701

790

249

104

0

0

36,000 to

36,999

1,186

3,284

1,135

556

1,186

689

0

0

37,000 to

37,999

339

2,481

438

781

342

240

0

0

38,000 to

38,999

351

3,002

255

339

246

167

0

0

39,000 to

39,999

940

7,907

1,074

923

692

189

0

0

40,000 to

49,999

5,143

52,905

5,658

9,096

5,887

3,556

0

0

50,000 to

59,999

3,689

33,188

4,682

6,799

3,323

2,401

0

0

60,000 to

69,999

4,685

41,106

4,102

7,247

3,999

2,552

202

1,541

70,000 to

79,999

3,289

31,506

4,173

9,596

2,781

2,644

101

99

80,000 to

89,999

3,075

31,760

3,176

9,449

2,423

2,697

0

0

90,000 to

99,999

2,383

25,603

3,187

6,953

2,232

2,014

101

76

100,000 to

149,999

7,595

96,645

7,370

14,108

5,878

7,980

79

21

150,000 to

199,999

4,066

72,354

4,411

18,791

2,150

1,352

12

783

200,000 to

299,999

1,738

35,774

1,847

8,982

1,088

1,887

59

1,892

300,000 to

399,999

674

14,295

801

6,070

435

4,764

18

993

400,000 to

499,999

313

8,336

356

5,441

217

292

0

0

500,000 to

999,999

974

20,705

1,142

15,966

583

1,002

35

7,597

1,000,000 to

1,999,999

950

24,286

1,063

36,544

553

14,046

13

3,062

2,000,000 to

2,999,999

291

11,966

347

16,535

171

9,884

12

3,827

3,000,000 to

3,999,999

116

3,587

132

9,179

70

4,455

a

a

4,000,000 to

4,999,999

52
215

2,072
87,437

65
249

8,228
367,609

a
111

a
451,922

a
14

a
63,692

53,505

$740,511

56,096

$573,535

40,685

$520,290

1,395

$89,919

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 91 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Total Contributions

Casualty and Theft Losses

Amount

Amount

Amount

(Thousands)

314

$6,594

0

$0

886

$21,971

2,629

0

0

0

0

0

0

0

0

0

279

74

1,511

21,224

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Total Federal Itemized
Deductions

All Other Deductions
(Thousands)

Number

(Thousands)

$118,522

1 to

999

452

948

1,000 to

1,999

96

244

0

0

77

12

174

2,477

2,000 to

2,999

a

a

0

0

51

578

155

5,636

3,000 to

3,999

0

0

0

0

51

195

154

875

4,000 to

4,999

457

1,022

0

0

a

a

613

7,386

5,000 to

5,999

a

a

0

0

154

355

430

5,343

6,000 to

6,999

455

158

0

0

807

1,664

1,013

7,295

7,000 to

7,999

96

30

0

0

96

43

150

747

8,000 to

8,999

104

213

0

0

97

231

194

2,756

9,000 to

9,999

103

30

0

0

104

517

207

1,548

10,000 to

10,999

96

100

0

0

149

361

597

3,555

11,000 to

11,999

323

214

0

0

227

1,167

375

6,594

12,000 to

12,999

245

510

0

0

199

964

296

3,435

13,000 to

13,999

186

124

0

0

204

1,762

248

4,995

14,000 to

14,999

1,320

684

0

0

1,337

1,201

1,382

12,482

15,000 to

15,999

303

336

0

0

251

1,023

502

6,255

16,000 to

16,999

97

37

0

0

47

70

143

1,615

17,000 to

17,999

391

686

0

0

148

255

494

3,865

18,000 to

18,999

1,545

1,302

0

0

90

21

1,596

6,039

19,000 to

19,999

97

168

0

0

104

448

193

2,710

20,000 to

20,999

90

314

0

0

51

609

1,521

5,881

21,000 to

21,999

148

528

0

0

46

148

1,997

22,000 to

22,999

102

135

0

0

599

255

3,825

23,000 to

23,999

204

867

0

396

300

5,780

24,000 to

24,999

204

229

502

1,581

598

5,801

25,000 to

25,999

102

25

0

51

299

171

2,068

26,000 to

26,999

300

0

0

147

458

351

4,685

27,000 to

27,999

249

390

0

0

51

215

249

3,358

28,000 to

28,999

5

0

0

0

0

51

993

439

0

0

1,444

2,304

1,591

5,234
1,728

y
arille

M51

124 ham
n

3
3 17
. 10 , No

v. Bo

ed
rchiv
58 a0

0

0

be

102 ecem
D

on
249

445 9,
r1

2016

29,000 to

in
c ed
29,999it

30,000 to

30,999

102

96

0

0

153

713

153

31,000 to

31,999

294

366

0

0

0

0

295

4,444

32,000 to

32,999

1,393

3,183

0

0

102

2,018

1,546

30,571

33,000 to

33,999

294

384

0

0

96

305

338

5,314

34,000 to

34,999

282

360

a

a

141

1,117

478

8,955

35,000 to

35,999

752

894

0

0

198

1,179

805

10,437

36,000 to

36,999

1,186

1,245

0

0

1,084

12,004

1,237

19,623

37,000 to

37,999

534

1,021

0

0

387

1,903

636

11,099

38,000 to

38,999

399

506

0

0

96

596

447

6,053

39,000 to

39,999

1,176

1,111

0

0

395

3,095

1,374

18,872

40,000 to

49,999

7,048

12,652

0

0

3,116

15,885

10,086

124,132

50,000 to

59,999

5,395

9,199

0

0

2,815

19,783

6,390

104,483

60,000 to

69,999

5,106

11,268

0

0

2,734

11,850

7,503

108,655

70,000 to

79,999

4,727

12,340

0

0

2,572

19,435

5,728

101,047

80,000 to

89,999

3,378

12,146

0

0

1,758

8,456

3,986

90,299

90,000 to

99,999

3,348

8,833

50

269

1,612

9,604

4,053

80,813

100,000 to

149,999

8,458

22,108

0

0

3,168

40,505

10,310

314,473

150,000 to

199,999

4,491

20,477

220

4,143

770

7,747

5,119

205,717

200,000 to

299,999

1,937

12,769

a

a

524

19,977

2,432

141,575

300,000 to

399,999

845

11,409

0

0

300

8,630

1,088

88,349

400,000 to

499,999

373

5,733

0

0

89

5,580

455

39,513

500,000 to

999,999

1,185

23,487

0

0

175

8,267

1,219

150,198

1,000,000 to

1,999,999

1,096

49,434

0

0

241

29,211

1,181

297,887

2,000,000 to

2,999,999

347

28,980

0

0

101

10,268

373

260,353

3,000,000 to

3,999,999

136

13,801

0

0

36

11,366

143

85,446

4,000,000 to

4,999,999

67
250

9,486
881,761

0
0

0
0

a
114

a
87,387

71
262

46,748
2,046,037

64,267

$1,171,594

316

$5,469

30,803

$379,265

85,998

$4,667,798

5,000,000 and over
TOTAL

1,489

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 92 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

California Adjust to Fed
Itemized Deductions

California Itemized Deductions California Standard Deductions

Amount

Amount

Personal
Exemption
Credit

Number

(Thousands)

Amount

Zero

(Thousands)

2,075

$25,160

2,126

$104,130

3,045

$11,894

5,171

0

0

0

0

0

0

0

4,870

18,364

6,051

641

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Personal
Exemption
Credit

(Thousands)

$548

1 to

999

1,852

-486

1,408

18,340

1,000 to

1,999

175

485

174

1,994

362

1,264

484

51

2,000 to

2,999

207

70

155

5,579

2,067

8,030

2,171

230

3,000 to

3,999

51

19

103

854

918

3,563

918

97

4,000 to

4,999

657

236

510

6,943

1,375

5,371

1,885

200

5,000 to

5,999

308

115

378

5,239

1,945

7,597

2,272

241

6,000 to

6,999

1,167

-221

423

2,746

1,980

7,733

2,403

255

7,000 to

7,999

297

186

97

1,214

2,798

10,931

2,896

307

8,000 to

8,999

194

49

194

2,615

1,139

4,449

1,333

141

9,000 to

9,999

433

116

279

2,122

1,024

3,998

1,251

133

10,000 to

10,999

752

234

495

3,332

1,668

6,516

2,163

229

11,000 to

11,999

426

-256

375

5,994

1,039

4,060

1,362

144

12,000 to

12,999

349

48

296

3,257

2,407

9,403

2,704

287

13,000 to

13,999

809

423

751

7,108

2,738

10,693

3,488

370

14,000 to

14,999

1,530

1,525

1,485

12,914

1,169

4,567

2,654

281

15,000 to

15,999

502

465

450

5,830

706

2,760

1,157

123

16,000 to

16,999

143

97

491

2,882

3,038

11,867

3,529

374

17,000 to

17,999

546

427

494

3,816

1,177

4,597

1,620

172

18,000 to

18,999

1,589

1,541

1,500

5,831

1,373

5,361

2,872

304

19,000 to

19,999

328

368

237

2,732

902

3,523

1,139

121

20,000 to

20,999

332

13

236

4,891

2,664

21,000 to

21,999

250

144

148

1,954

22,000 to

22,999

351

340

351

4,402

23,000 to

23,999

389

841

24,000 to

24,999

744

651

25,000 to

25,999

351

26,000 to

26,999

548

27,000 to

27,999

28,000 to

28,999it
c

249
M
ed in
399

298

399

3,867

555

2,166

903

96

29,000 to

29,999

1,738

1,308

1,591

4,267

399

1,558

1,990

211

30,000 to

30,999

204

203

153

1,383

741

2,894

894

95

31,000 to

31,999

346

318

295

4,147

1,794

7,006

2,089

221

32,000 to

32,999

1,642

1,463

1,546

29,701

1,943

7,590

3,489

370

33,000 to

33,999

434

482

383

5,228

1,608

6,279

1,991

211

34,000 to

34,999

528

642

478

8,165

2,647

10,340

3,125

331

35,000 to

35,999

805

933

805

9,902

249

971

1,053

112

36,000 to

36,999

1,339

1,013

1,288

19,047

1,954

7,632

3,242

344

37,000 to

37,999

881

853

834

11,307

449

1,753

1,282

136

38,000 to

38,999

447

831

447

5,222

1,537

6,004

1,984

210

39,000 to

39,999

1,374

1,559

1,329

17,019

357

1,394

1,731

183

40,000 to

49,999

9,420

20,427

8,880

105,071

11,852

46,293

21,786

2,309

50,000 to

59,999

6,996

17,412

6,337

90,649

7,462

29,145

13,799

1,463

60,000 to

69,999

8,536

31,673

7,819

89,672

3,897

15,221

11,766

1,247

70,000 to

79,999

6,676

25,740

6,726

117,028

1,504

5,873

8,230

872

80,000 to

89,999

4,015

19,713

3,713

71,742

907

3,543

4,620

490

90,000 to

99,999

3,851

22,856

3,650

56,427

1,301

5,083

5,001

530

100,000 to

149,999

10,158

100,708

9,655

214,673

1,832

7,158

11,487

1,218

150,000 to

199,999

5,331

66,075

5,293

161,342

256

1,002

5,551

588

200,000 to

299,999

2,398

53,717

2,160

85,707

532

2,079

2,665

282

300,000 to

399,999

1,030

45,373

916

41,325

182

712

1,115

118

400,000 to

499,999

455

18,762

351

20,121

105

409

456

48

500,000 to

999,999

1,245

102,286

1,117

49,452

240

938

1,357

144

1,000,000 to

1,999,999

1,149

211,052

1,061

84,581

140

547

1,203

127

2,000,000 to

2,999,999

370

222,245

349

40,620

24

94

375

40

3,000,000 to

3,999,999

146

66,944

140

24,034

8

31

148

16

4,000,000 to

4,999,999

72
263

38,893
1,158,840

68
257

11,128
930,720

5
8

20
31

73
265

8
28

89,852

$2,266,230

83,163

$2,551,125

94,397

$367,837

178,065

$18,875

5,000,000 and over
TOTAL

731

r hiv
5,142 c
58 a

2016 2,900

307

1,991

658

70

6,588

2,037

216

691

2,699

991

105

5,669

1,097

4,284

1,745

185

267

2,433

2,056

8,031

2,323

246

504

4,802

2,393

9,348

2,897

307

249

2,816

1,070

4,181

1,319

140

173

13
.649 , No

239 am
h
. Bon
51

yv
arille

300

ber

cem
n De
1,687
ed o
510

10,406 9,
1

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 93 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Dependent
Exemption
Credit

Dependent
Exemption
Credit

Senior/Blind
Exemption
Credit

Amount

Senior/Blind
Exemption
Credit

Total Exemption Credit

Amount

Zero

(Thousands)

1,346

$439

1,233

$0

5,133

$1,107

0

$0

0

0

0

0

0

0

0

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Other State Tax Credit

Amount
(Thousands)

Number

(Thousands)

1 to

999

3,716

1,212

781

0

6,046

1,934

0

0

1,000 to

1,999

a

a

122

0

483

65

0

0

2,000 to

2,999

104

34

279

0

2,171

293

0

0

3,000 to

3,999

a

a

0

0

918

114

0

0

4,000 to

4,999

258

84

53

0

1,883

289

0

0

5,000 to

5,999

278

91

51

0

2,272

337

0

0

6,000 to

6,999

404

132

121

0

2,402

399

0

0

7,000 to

7,999

98

32

104

0

2,896

350

0

0

8,000 to

8,999

157

51

419

0

1,331

236

0

0

9,000 to

9,999

536

175

105

0

1,251

319

0

0

10,000 to

10,999

375

122

156

0

2,163

368

0

0

11,000 to

11,999

648

211

121

0

1,362

369

0

0

12,000 to

12,999

309

101

256

0

2,703

414

0

0

13,000 to

13,999

1,100

359

1,052

0

3,488

840

0

0

14,000 to

14,999

1,737

566

200

0

2,644

868

51

1

15,000 to

15,999

411

134

91

0

1,156

266

0

0

16,000 to

16,999

361

118

382

0

3,528

532

0

0

17,000 to

17,999

720

235

265

0

1,610

433

0

0

18,000 to

18,999

552

180

232

0

2,871

509

0

0

19,000 to

19,999

823

268

0

0

1,138

389

a

a

20,000 to

20,999

689

225

365

0

2,900

0

0

21,000 to

21,999

308

100

0

0

170

0

0

22,000 to

22,999

542

177

96

403

0

0

23,000 to

23,999

561

183

147

991

303

0

0

24,000 to

24,999

1,307

426

0

1,745

672

0

0

25,000 to

25,999

426

139

0

2,323

400

0

0

26,000 to

26,999

816

141

0

2,897

588

0

0

27,000 to

27,999

231

0

0

1,319

370

0

0

onh
. B266

yv
arille

707
M
ed in

73
13 1
.579 , No 141
am

ed
rchiv
58 a0
0

571 9,
1

ber

658 cem
e
on D
2,037

2016

28,000 to

28,999it
c

1,104

360

0

0

903

456

0

0

29,000 to

29,999

1,846

602

144

0

1,990

828

0

0

30,000 to

30,999

442

144

0

0

894

239

0

0

31,000 to

31,999

453

148

136

0

2,089

383

0

0

32,000 to

32,999

2,843

927

51

0

3,489

1,302

0

0

33,000 to

33,999

707

231

90

0

1,991

451

0

0

34,000 to

34,999

2,621

855

1,244

0

3,125

1,318

0

0

35,000 to

35,999

204

66

452

0

1,053

226

0

0

36,000 to

36,999

898

293

0

0

3,242

636

0

0

37,000 to

37,999

765

249

728

0

1,282

462

0

0

38,000 to

38,999

3,446

1,123

48

0

1,984

1,339

0

0

39,000 to

39,999

1,157

377

280

0

1,731

590

0

0

40,000 to

49,999

10,793

3,519

1,117

5

21,785

5,946

a

a

50,000 to

59,999

4,071

1,327

2,024

0

13,789

2,996

50

4

60,000 to

69,999

4,796

1,564

685

5

11,766

2,883

151

187

70,000 to

79,999

3,484

1,136

1,253

0

8,230

2,141

100

178

80,000 to

89,999

2,957

964

180

0

4,620

1,473

50

12

90,000 to

99,999

1,120

365

288

0

5,000

922

50

233

100,000 to

149,999

3,360

1,095

1,478

0

11,476

2,467

0

0

150,000 to

199,999

1,325

432

634

0

5,098

892

231

4

200,000 to

299,999

1,281

418

479

0

439

89

169

590

300,000 to

399,999

303

99

275

0

36

6

116

831

400,000 to

499,999

122

40

99

0

20

4

51

51

500,000 to

999,999

448

146

166

0

20

2

252

2,848

1,000,000 to

1,999,999

647

211

197

0

5

2

238

3,394

2,000,000 to

2,999,999

239

78

79

0

a

a

103

2,461

3,000,000 to

3,999,999

113

37

29

0

a

a

46

1,069

4,000,000 to

4,999,999

56
165

18
54

13
64

0
0

0
a

0
a

19
127

554
20,260

71,111

$23,182

19,722

$11

170,385

$41,967

1,808

$32,677

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 94 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Total Special Credit

Renter's Credit

Amount

G-1 Tax/5870A Tax

Amount

(Thousands)

0

$0

0

$0

0

$0

70

$950

0

0

0

0

0

0

0
0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Alternative Minimum Tax

Amount
Number

(Thousands)

(Thousands)

1 to

999

51

0

51

0

0

0

0

1,000 to

1,999

51

0

51

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

514

5

514

5

0

0

0

0

14,000 to

14,999

514

14

463

14

0

0

0

0

15,000 to

15,999

302

15

302

15

0

0

a

a

16,000 to

16,999

2,765

166

2,765

166

0

0

0

0

17,000 to

17,999

330

20

330

20

0

0

0

0

18,000 to

18,999

1,999

120

1,999

120

0

0

0

0

19,000 to

19,999

495

33

495

32

0

0

20,000 to

20,999

1,585

93

1,585

93

0

0

21,000 to

21,999

255

21

255

21

22,000 to

22,999

153

17

102

6

23,000 to

23,999

287

27

287

27

24,000 to

24,999

587

40

25,000 to

25,999

1,654

108

26,000 to

26,999

1,947

27,000 to

27,999

28,000 to

28,999

459 illey

r
n Ma

144 h
n
v. Bo
33

0

ed o

iv
arch
587
7358 40
-1
1,654
108
o. 13

N
am,

n

1
r09

6
, 201

mbe

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0 ece
D

1,947

144

0

0

0

0

459

33

0

0

0

0

29,000 to

i
c ted
29,999i

30,000 to

30,999

440

29

440

29

0

0

0

0

31,000 to

31,999

1,594

108

1,594

108

0

0

0

0

32,000 to

32,999

351

24

351

24

0

0

0

0

33,000 to

33,999

1,455

92

1,455

92

0

0

0

0

34,000 to

34,999

1,492

99

1,441

95

0

0

0

0

35,000 to

35,999

153

9

153

9

0

0

0

0

36,000 to

36,999

1,410

97

1,410

97

0

0

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

0

0

39,000 to

39,999

0

0

0

0

0

0

0

0

40,000 to

49,999

205

52

0

0

0

0

0

0

50,000 to

59,999

300

60

0

0

0

0

50

26

60,000 to

69,999

454

261

0

0

0

0

0

0

70,000 to

79,999

100

178

0

0

0

0

650

203

80,000 to

89,999

101

123

0

0

0

0

0

0

90,000 to

99,999

201

266

0

0

0

0

0

0

100,000 to

149,999

78

389

0

0

0

0

a

a

150,000 to

199,999

251

160

0

0

0

0

21

96

200,000 to

299,999

210

701

0

0

0

0

22

155

300,000 to

399,999

134

921

0

0

0

0

38

455

400,000 to

499,999

71

145

0

0

0

0

20

26

500,000 to

999,999

361

4,638

0

0

0

0

30

178

1,000,000 to

1,999,999

302

5,716

0

0

0

0

12

1,014

2,000,000 to

2,999,999

135

4,603

0

0

a

a

a

a

3,000,000 to

3,999,999

55

1,486

0

0

0

0

0

0

4,000,000 to

4,999,999

29
139

840
24,742

0
0

0
0

0
a

0
a

0
a

0
a

25,808

$46,722

22,478

$1,419

a

$990

921

$3,262

5,000,000 and over
TOTAL

249

25

198

18

0

0

0

0

1,591

99

1,591

99

0

0

0

0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 95 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Mental Health Tax

Other Taxes

Amount

Taxes Withheld

Amount

Zero

(Thousands)

0

$0

76

$232

794

$2,791

218

$6,896

0

0

0

0

0

0

0

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Estimated Taxes Paid

Amount
(Thousands)

Number

(Thousands)

1 to

999

0

0

1,052

7

631

283

0

0

1,000 to

1,999

0

0

0

0

45

6

0

0

2,000 to

2,999

0

0

0

0

381

12

0

0

3,000 to

3,999

0

0

0

0

610

25

0

0

4,000 to

4,999

0

0

0

0

558

12

a

a

5,000 to

5,999

0

0

103

7

1,737

124

0

0

6,000 to

6,999

0

0

454

73

1,012

94

51

11

7,000 to

7,999

0

0

0

0

854

147

51

0

8,000 to

8,999

0

0

0

0

501

53

0

0

9,000 to

9,999

0

0

45

6

837

93

0

0

10,000 to

10,999

0

0

51

3

1,441

184

97

52

11,000 to

11,999

0

0

0

0

933

132

0

0

12,000 to

12,999

0

0

0

0

908

101

51

19

13,000 to

13,999

0

0

0

0

1,214

282

18

9

14,000 to

14,999

0

0

0

0

1,930

597

0

0

15,000 to

15,999

0

0

51

0

751

182

a

a

16,000 to

16,999

0

0

0

0

967

165

0

0

17,000 to

17,999

0

0

0

0

1,235

426

103

4

18,000 to

18,999

0

0

0

0

2,109

513

45

21

19,000 to

19,999

0

0

0

0

984

359

52

39

20,000 to

20,999

0

0

1,240

12

2,530

743

45

22

21,000 to

21,999

0

0

0

0

606

0

0

22,000 to

22,999

0

0

45

2

23,000 to

23,999

0

0

51

24,000 to

24,999

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

3
45 17
. 13, No 0

27,000 to

27,999

28,000 to

28,999

0

lley
0
Mari
ed in

51

ecem
938
on D
1,840

ed
rchiv
58 a0
14

9,
ber 1
120

2016

789

0

0

370

51

308
148

1,194

365

348

5

1,154

603

0

0

0

2,648

856

96

31

ham
0
. Bon

0

0

1,166

555

0

0

0

0

0

903

585

51

50

v

0

29,000 to

29,999it
c

0

0

0

0

1,990

1,229

0

0

30,000 to

30,999

0

0

45

3

842

590

102

16

31,000 to

31,999

0

0

0

0

2,040

970

147

52

32,000 to

32,999

0

0

0

0

3,438

2,605

0

0

33,000 to

33,999

0

0

0

0

1,946

1,062

45

26

34,000 to

34,999

0

0

0

0

1,923

896

0

0

35,000 to

35,999

0

0

0

0

1,053

583

0

0

36,000 to

36,999

0

0

0

0

3,194

2,459

48

48

37,000 to

37,999

0

0

0

0

986

711

293

156

38,000 to

38,999

0

0

0

0

1,933

1,382

0

0

39,000 to

39,999

0

0

51

6

1,394

1,184

45

119

40,000 to

49,999

0

0

357

29

21,313

21,461

1,253

490

50,000 to

59,999

0

0

648

94

12,569

23,400

1,224

2,639

60,000 to

69,999

0

0

401

65

11,060

30,180

822

2,011

70,000 to

79,999

0

0

201

97

6,562

21,318

825

1,172

80,000 to

89,999

0

0

100

43

4,288

16,777

506

1,856

90,000 to

99,999

0

0

252

102

4,252

21,075

879

5,217

100,000 to

149,999

0

0

295

201

10,488

65,273

1,553

56,849

150,000 to

199,999

0

0

446

37

4,936

48,066

1,873

15,111

200,000 to

299,999

0

0

34

25

1,913

26,504

1,175

18,737

300,000 to

399,999

0

0

10

7

788

16,209

641

15,852

400,000 to

499,999

0

0

0

0

324

9,294

270

8,478

500,000 to

999,999

0

0

17

167

983

53,250

842

37,174

1,000,000 to

1,999,999

1,114

3,988

15

14

923

89,641

978

103,462

2,000,000 to

2,999,999

370

4,825

a

a

271

38,630

327

71,372

3,000,000 to

3,999,999

146

3,481

a

a

103

22,122

133

42,182

4,000,000 to

4,999,999

73
264

2,375
47,666

0
4

0
903

58
193

13,834
116,368

65
251

26,079
750,104

1,967

$62,334

6,142

$2,200

135,174

$658,642

15,620

$1,166,819

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 96 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY
Excess State Disability
Insurance (SDI)

Nonrefundable Child and
Dependent Credit

Amount

Overpayment

Amount

Amount

(Thousands)

17

$4

0

$0

947

$8,735

161

$4,075

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Credit to Next Year's Tax

(Thousands)

Number

(Thousands)

1 to

999

0

0

0

0

631

283

0

0

1,000 to

1,999

0

0

0

0

45

6

0

0

2,000 to

2,999

0

0

0

0

381

12

0

0

3,000 to

3,999

0

0

0

0

610

25

0

0

4,000 to

4,999

0

0

0

0

559

17

0

0

5,000 to

5,999

0

0

0

0

1,737

117

0

0

6,000 to

6,999

0

0

0

0

1,064

105

51

11

7,000 to

7,999

0

0

0

0

854

147

0

0

8,000 to

8,999

0

0

0

0

501

53

0

0

9,000 to

9,999

0

0

0

0

837

84

0

0

10,000 to

10,999

0

0

0

0

1,390

231

46

66

11,000 to

11,999

0

0

0

0

933

132

0

0

12,000 to

12,999

0

0

0

0

908

101

51

2

13,000 to

13,999

0

0

0

0

1,232

288

0

0

14,000 to

14,999

0

0

0

0

1,930

591

51

1

15,000 to

15,999

0

0

0

0

803

182

45

1

16,000 to

16,999

0

0

0

0

967

150

0

0

17,000 to

17,999

0

0

0

0

1,287

367

0

0

18,000 to

18,999

0

0

0

0

2,154

449

0

0

19,000 to

19,999

0

0

0

0

1,036

347

51

2

20,000 to

20,999

0

0

0

0

2,530

530

0

0

21,000 to

21,999

0

0

0

0

606

0

0

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

493

0

0

580

0

0

1,542

425

348

125

0

1,199

429

0

0

0

0

1,307

339

51

8

0

0

1,217

343

0

0

51

21

173

3
. 10 , No

0 ham

2016

1,840 ecem
on D
989

0

. Bon
0

0

0

51

7

954

476

yv
arille

M
ed in

0

ed
rchiv
58 a0
0

90 9,
ber 1

29,000 to

29,999it
c

0

0

0

0

1,990

1,148

0

0

30,000 to

30,999

0

0

0

0

893

297

0

0

31,000 to

31,999

0

0

0

0

956

292

45

3

32,000 to

32,999

0

0

0

0

3,489

1,978

0

0

33,000 to

33,999

0

0

0

0

938

486

0

0

34,000 to

34,999

0

0

51

4

890

585

0

0

35,000 to

35,999

0

0

0

0

650

283

a

a

36,000 to

36,999

0

0

0

0

1,156

1,036

0

0

37,000 to

37,999

0

0

0

0

986

358

245

54

38,000 to

38,999

0

0

0

0

1,933

737

1,240

46

39,000 to

39,999

0

0

0

0

1,439

586

45

119

40,000 to

49,999

0

0

153

36

12,121

7,233

48

1

50,000 to

59,999

0

0

250

56

8,061

6,243

397

825

60,000 to

69,999

0

0

302

74

7,902

6,096

347

428

70,000 to

79,999

50

5

0

0

3,608

3,974

48

73

80,000 to

89,999

50

1

0

0

2,884

3,807

254

309

90,000 to

99,999

0

0

151

33

3,228

4,362

670

1,292

100,000 to

149,999

1,398

333

0

0

6,679

57,222

598

49,662

150,000 to

199,999

1,322

677

0

0

4,026

10,457

802

1,852

200,000 to

299,999

302

164

0

0

1,300

9,503

572

4,048

300,000 to

399,999

37

28

0

0

670

7,011

335

5,799

400,000 to

499,999

34

19

0

0

209

4,038

114

1,439

500,000 to

999,999

72

22

0

0

867

10,969

448

6,374

1,000,000 to

1,999,999

77

25

0

0

814

29,079

597

23,466

2,000,000 to

2,999,999

35

20

0

0

257

16,188

196

13,558

3,000,000 to

3,999,999

10

5

0

0

90

9,390

62

7,394

4,000,000 to

4,999,999

5
36

4
23

0
0

0
0

46
222

3,785
236,974

a
197

a
217,077

3,446

$1,331

958

$210

101,289

$450,242

8,200

$341,298

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 97 of 201
TABLE B - 4D
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
MARRIED FILING SEPARATELY

Total Voluntary
Contributions

Refund

Amount
Adjusted Gross Income Class
Negative

Number

(Thousands)

Tax Due
Amount

Number

(Thousands)

Amount
Number

(Thousands)

a

a

874

$4,914

54

0

Zero

0

0

0

0

$521
0

631

283

1,052

7

1 to

999

0

0

1,000 to

1,999

0

0

45

6

0

0

2,000 to

2,999

0

0

381

12

0

0

3,000 to

3,999

51

0

558

25

0

0

4,000 to

4,999

0

0

559

17

0

0

5,000 to

5,999

0

0

1,737

117

0

0

6,000 to

6,999

0

0

1,012

94

454

73

7,000 to

7,999

0

0

854

147

0

0

8,000 to

8,999

0

0

501

53

0

0

9,000 to

9,999

51

0

786

84

0

0

10,000 to

10,999

0

0

1,345

165

a

a

11,000 to

11,999

0

0

933

132

0

0

12,000 to

12,999

0

0

856

100

0

0

13,000 to

13,999

45

1

1,232

287

1,054

15

14,000 to

14,999

51

1

1,878

589

10

1

15,000 to

15,999

0

0

803

182

46

2

16,000 to

16,999

0

0

967

150

2,077

28

17,000 to

17,999

0

0

1,287

367

10

2

18,000 to

18,999

0

0

2,154

449

371

21

19,000 to

19,999

0

0

985

346

0

0

20,000 to

20,999

0

0

2,530

530

0

0

21,000 to

21,999

0

0

606

90

0

22,000 to

22,999

0

0

1,840

493

23,000 to

23,999

0

0

989

0 c
De
on a

a

24,000 to

24,999

0

0

1,194

0

0

25,000 to

25,999

0

0

429

1,055

265

26,000 to

26,999

0

330

1,437

110

27,000 to

27,999

0h

1,217

343

0

0

28,000 to

28,999

73
1,199 -1
. 13
, No
1,256
am

0

. Bon
0

0

0

954

454

0

0

0

0

1,990

1,148

0

0

yv
arille

M
ed in

ived
arch
58300
580

0

29,000 to

29,999it
c

30,000 to

30,999

0

0

893

297

0

0

31,000 to

31,999

51

5

911

283

1,037

130

32,000 to

32,999

0

0

3,489

1,978

0

0

33,000 to

33,999

0

0

938

486

1,053

346

34,000 to

34,999

0

0

890

585

2,086

637

35,000 to

35,999

0

0

648

283

404

87

36,000 to

36,999

0

0

1,156

1,036

2,086

241

37,000 to

37,999

0

0

789

305

198

131

38,000 to

38,999

0

0

693

691

0

0

39,000 to

39,999

0

0

1,394

466

190

75

40,000 to

49,999

0

0

12,073

7,232

9,562

6,843

50,000 to

59,999

149

2

7,816

5,415

5,686

4,114

60,000 to

69,999

0

0

7,654

5,660

3,913

3,770

70,000 to

79,999

99

6

3,560

3,894

4,621

6,231

80,000 to

89,999

0

0

2,732

3,497

1,736

1,820

90,000 to

99,999

0

0

2,558

3,068

1,774

3,197

100,000 to

149,999

0

0

6,160

7,560

4,591

12,681

150,000 to

199,999

0

0

3,315

8,575

1,522

3,207

200,000 to

299,999

0

0

980

5,596

1,400

9,521

300,000 to

399,999

0

0

463

2,132

449

4,566

400,000 to

499,999

17

1

139

2,626

245

3,456

500,000 to

999,999

0

0

629

4,602

510

14,852

1,000,000 to

1,999,999

8

1

493

6,483

417

14,950

2,000,000 to

2,999,999

a

a

151

2,770

126

7,411

3,000,000 to

3,999,999

0

0

64

1,983

56

5,708

4,000,000 to

4,999,999

0
0

0
0

29
104

822
20,416

a
64

a
9,252

525

$19

94,871

$111,954

51,380

$117,226

5,000,000 and over
TOTAL

16

9, 20

er 1
emb 0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 98 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Federal AGI

Number of Returns

California
Adjustments

California AGI

California
Deductions

Taxable Income

Total Tax
Liability

Amount
Adjusted Gross Income Class
Negative

All

Taxable

Amount

Amount

Amount

Amount

Amount

(Thousands)

(Thousands)

(Thousands)

(Thousands)

(Thousands)

(Thousands)

7,943

292

-$1,288,870

-$312,541

-$1,601,410

$139,960

$0

$627

2,012

Zero

0

25,859

-25,859

0

15,715

0

0

1 to

999

8,871

0

89,054

-86,778

2,276

74,540

0

0

1,000 to

1,999

6,001

0

28,341

-19,525

8,816

48,804

0

0

2,000 to

2,999

9,013

0

34,036

-11,134

22,902

71,765

0

0

3,000 to

3,999

12,449

0

63,308

-20,291

43,017

101,037

0

0

4,000 to

4,999

14,088

0

85,003

-21,927

63,076

110,806

0

0

5,000 to

5,999

20,446

103

145,716

-32,970

112,746

162,665

0

1

6,000 to

6,999

22,145

0

174,617

-30,105

144,512

178,494

0

0

7,000 to

7,999

21,622

154

194,533

-32,470

162,064

173,982

346

1

8,000 to

8,999

27,852

141

286,345

-49,126

237,219

228,617

19,146

3

9,000 to

9,999

52,241

96

530,787

-32,902

497,884

414,240

88,065

3

10,000 to

10,999

43,968

103

501,088

-39,485

461,604

347,413

116,425

0

11,000 to

11,999

42,314

537

539,386

-52,565

486,821

340,396

153,056

20

12,000 to

12,999

47,400

292

631,983

-39,074

592,908

380,054

218,049

12

13,000 to

13,999

59,947

353

852,226

-42,741

809,485

477,223

337,253

7

14,000 to

14,999

59,477

764

913,069

-51,209

861,860

473,452

390,205

73

15,000 to

15,999

66,762

811

1,060,297

-26,508

1,033,789

530,666

505,545

29

16,000 to

16,999

64,325

870

1,092,396

-30,487

1,061,909

513,732

552,441

94

17,000 to

17,999

59,387

436

1,062,498

-24,218

1,038,279

476,124

565,687

16

18,000 to

18,999

58,978

1,146

1,125,602

-34,640

1,090,962

477,006

615,939

367

19,000 to

19,999

61,324

1,764

1,230,294

-35,222

1,195,072

508,671

702,344

70

20,000 to

20,999

46,701

677

978,935

-21,632

957,303

380,342

40

21,000 to

21,999

53,210

838

1,174,526

-30,068

1,144,458

6 578,404
, 201

22,000 to

22,999

56,805

1,292

1,302,137

-25,067

23,000 to

23,999

49,579

927

1,189,165

on D

24,000 to

24,999

47,112

1,219

1,172,632

25,000 to

25,999

47,563

1,222

26,000 to

26,999

49,734

, No

27,000 to

27,999

48,636

28,000 to

28,999

29,000 to

Bonh
2,592
y v.
arille
2,037

711,762

217

817,629

98
268

1,163,728
ed
rchiv 1,154,061
-18,571
58 a

406,285

761,389

73 -22,631

394,741

764,941

96

1,211,738

399,445

813,852

113

-25,437

1,234,36913-1
.

1,335,695
am

433,972
9

ber 1

1,277,069 cem 460,362
e

-16,711

1,318,984

428,355

891,580

198

1,354,532

-15,951

1,338,580

406,597

933,152

142

cited43,678

1,698

1,319,461

-28,381

1,291,081

377,337

913,749

124

29,999

45,323
in M

1,148

1,308,663

-20,865

1,287,798

366,017

922,295

86

30,000 to

30,999

42,116

1,951

1,312,959

-27,982

1,284,977

364,014

922,112

70

31,000 to

31,999

44,998

695

1,432,263

-15,720

1,416,543

387,487

1,030,783

71

32,000 to

32,999

37,214

1,099

1,229,907

-19,750

1,210,156

330,440

882,129

102

33,000 to

33,999

44,890

2,217

1,528,100

-24,866

1,503,234

405,409

1,100,228

368

34,000 to

34,999

36,348

1,505

1,242,770

10,966

1,253,736

333,101

924,287

164

35,000 to

35,999

39,019

2,232

1,411,176

-26,532

1,384,644

356,034

1,030,145

390

36,000 to

36,999

29,303

1,037

1,086,850

-17,143

1,069,707

274,297

795,902

150

37,000 to

37,999

33,707

6,776

1,282,005

-18,765

1,263,240

300,929

962,421

501

38,000 to

38,999

26,353

4,662

1,029,675

-15,177

1,014,498

237,857

776,641

345

39,000 to

39,999

25,181

4,648

1,017,336

-22,397

994,939

227,838

767,524

405

40,000 to

49,999

213,574

73,531

9,662,743

-112,003

9,550,740

2,164,632

7,391,236

11,336

50,000 to

59,999

140,049

99,126

7,786,806

-120,169

7,662,842

1,548,885

6,115,417

39,108

60,000 to

69,999

106,191

94,978

6,972,838

-98,153

6,874,685

1,317,483

5,559,709

76,553

70,000 to

79,999

75,384

73,005

5,719,984

-78,265

5,641,719

1,103,133

4,538,586

99,076

80,000 to

89,999

56,005

55,202

4,810,695

-63,550

4,747,146

858,176

3,888,969

116,329

90,000 to

99,999

34,313

34,091

3,311,558

-63,772

3,247,786

603,697

2,645,132

97,116

100,000 to

149,999

74,282

74,197

8,998,864

-77,202

8,921,662

1,526,981

7,395,085

361,662

150,000 to

199,999

20,948

20,942

3,648,322

-35,647

3,612,676

601,320

3,011,365

188,838

200,000 to

299,999

12,258

12,192

2,924,214

16,098

2,940,312

354,116

2,587,968

185,980

300,000 to

399,999

3,844

3,822

1,309,652

6,870

1,316,523

124,772

1,191,795

94,893

400,000 to

499,999

2,094

2,080

905,411

29,581

934,991

96,268

848,737

72,086

500,000 to

999,999

3,318

3,300

2,197,368

47,860

2,245,228

148,827

2,097,097

193,875

1,000,000 to

1,999,999

985

984

1,323,926

20,030

1,343,957

63,890

1,280,067

136,625

2,000,000 to

2,999,999

235

233

542,270

18,135

560,406

34,580

526,326

59,529

3,000,000 to

3,999,999

111

111

378,270

7,888

386,158

22,223

363,935

42,119

4,000,000 to

4,999,999

68
181

68
180

294,814
2,408,496

8,301
60,851

303,115
2,469,347

8,289
285,849

294,826
2,183,554

35,672
276,677

2,359,879

596,377

$97,516,957

-$1,887,605

$95,625,556

$24,379,341

$73,485,233

$2,092,748

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 99 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Wages and Salaries

Taxable Interest

Amount

Taxable Dividends

Amount

Zero

(Thousands)

3,470

$113,919

3,251

$19,475

1,427

$16,980

858

6,007

0

0

0

0

0

0

36

459

3,229

(Thousands)

Number

Amount

Number
353

Adjusted Gross Income Class
Negative

Number

Taxable Pensions and Annuities

Amount
Number

(Thousands)

(Thousands)

$14,652

1 to

999

3,168

19,862

1,512

315

365

1,000 to

1,999

4,742

18,913

364

281

466

38

155

97

2,000 to

2,999

7,719

24,534

772

201

117

471

192

484

3,000 to

3,999

10,766

42,521

919

1,862

151

16

282

661

4,000 to

4,999

12,500

61,699

676

277

103

149

317

528

5,000 to

5,999

16,942

90,973

414

54

331

810

244

606

6,000 to

6,999

17,585

101,274

743

724

105

370

348

1,376

7,000 to

7,999

18,030

127,145

1,094

124

201

1,044

507

788

8,000 to

8,999

23,161

177,011

1,004

108

259

420

745

4,283
15,967

9,000 to

9,999

33,625

261,809

3,122

527

257

262

1,989

10,000 to

10,999

35,220

340,962

1,148

39

155

11

604

2,136

11,000 to

11,999

33,024

355,118

2,049

462

683

682

2,512

19,995

12,000 to

12,999

38,047

447,455

2,223

265

360

220

1,552

10,576

13,000 to

13,999

40,201

476,262

2,601

600

517

940

925

5,237

14,000 to

14,999

47,571

635,878

2,725

504

634

705

1,822

14,325

15,000 to

15,999

56,102

807,983

3,624

2,295

744

586

1,846

13,965

16,000 to

16,999

54,470

872,131

3,274

255

471

2,140

2,032

17,840

17,000 to

17,999

52,942

903,567

3,157

3,541

574

825

2,104

16,680

18,000 to

18,999

52,201

946,485

3,118

652

713

1,381

2,509

28,798

19,000 to

19,999

55,764

1,053,296

4,608

2,381

1,034

2,010

4,488

48,892

20,000 to

20,999

43,025

874,167

4,471

418

803

343

1,321

11,827

21,000 to

21,999

49,355

1,042,361

3,288

2,240

1,204

2,528

35,773

22,000 to

22,999

52,591

1,161,410

3,534

422

365

2,276

24,151

23,000 to

23,999

46,548

1,083,296

2,494

on D

344

240

1,681

20,632

24,000 to

24,999

44,949

1,089,152

746

2,252

2,248

21,407

25,000 to

25,999

45,827

1,151,690

508

1,047

2,205

1,938

17,610

26,000 to

26,999

47,720

1,246,868

6,672

1,199

1,833

392

1,689

25,187

27,000 to

27,999

46,838

3,610

555

739

1,467

3,225

19,590

28,000 to

28,999

29,000 to

29,999

30,000 to

173
2,64413.
, No
m

nha
v. Bo

1,272,620
y
arille

ed
rchiv
1,059
58 a
345

4,509

6
, 201

887 cem
e

9
2,186
ber 1

M
42,879

1,199,873

5,612

1,107

2,792

2,694

2,714

35,766

41,446

1,203,388

4,998

970

848

506

2,704

37,731

30,999

39,773

1,196,301

3,921

764

729

1,430

2,926

28,726

31,000 to

31,999

43,773

1,372,577

4,798

1,147

944

920

1,501

18,878

32,000 to

32,999

35,778

1,147,143

4,180

1,293

884

371

1,970

21,946

33,000 to

33,999

43,499

1,447,456

5,234

2,193

840

1,452

2,322

33,745

34,000 to

34,999

34,760

1,181,619

4,354

806

1,187

1,879

3,296

22,758

35,000 to

35,999

36,160

1,258,881

6,272

995

944

920

3,339

54,864

36,000 to

36,999

28,463

1,030,154

3,908

291

450

1,952

1,755

17,789

37,000 to

37,999

33,017

1,214,152

3,902

404

1,688

2,012

2,764

28,792

38,000 to

38,999

25,465

957,035

3,964

2,491

954

2,539

1,980

29,977

39,000 to

39,999

24,481

953,395

3,298

1,133

697

440

1,342

16,104

40,000 to

49,999

204,662

8,998,482

37,921

22,286

8,982

16,484

15,413

211,494

50,000 to

59,999

134,287

7,168,907

33,492

9,592

7,883

12,643

14,232

240,533

60,000 to

69,999

100,309

6,301,318

34,915

6,918

9,874

15,472

10,278

223,388

70,000 to

79,999

71,923

5,129,304

27,463

6,933

7,738

18,591

10,801

257,953

80,000 to

89,999

53,469

4,293,926

19,806

4,319

6,778

19,601

7,940

221,433

90,000 to

99,999

32,084

2,850,307

15,576

5,640

4,936

13,502

5,161

151,983

100,000 to

149,999

70,266

7,871,882

36,677

14,494

18,219

64,480

11,189

356,680

150,000 to

199,999

18,413

2,680,722

13,648

7,857

9,034

59,881

2,662

102,620

200,000 to

299,999

10,720

2,118,560

8,969

15,962

5,579

41,668

1,437

86,695

300,000 to

399,999

3,071

784,961

3,009

8,662

2,138

45,491

324

31,238

400,000 to

499,999

1,760

555,073

1,803

9,476

1,412

29,160

249

17,879

500,000 to

999,999

2,673

1,312,487

2,969

26,654

2,260

60,981

259

39,136

1,000,000 to

1,999,999

746

581,435

935

23,401

764

55,717

48

2,542

2,000,000 to

2,999,999

164

198,659

223

7,399

190

23,945

15

184

3,000,000 to

3,999,999

79

147,213

110

5,271

91

18,007

5

155

4,000,000 to

4,999,999

57
128

108,252
490,728

66
180

8,555
54,484

58
166

10,344
104,370

5
10

387
312

2,128,758

$82,560,556

365,823

$293,185

116,331

$666,999

152,036

$2,688,980

5,000,000 and over
TOTAL

in
cited

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 100 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Business Income

Net Sale of Capital Assets

Profit

Loss
Amount

Profit
Amount

1,502

$37,064

2,829

-$42,164

1,013

$56,208

1,502

0

Zero

(Thousands)

0

0

0

0

0

0

0

1

208

-474

(Thousands)

Number

Amount

Number

Adjusted Gross Income Class
Negative

Number

Loss
Amount
Number

(Thousands)

(Thousands)

-$3,933

1 to

999

1,224

2,818

154

-556

103

1,000 to

1,999

1,152

2,071

51

-396

467

877

103

-308

2,000 to

2,999

1,024

2,383

0

0

66

157

321

-646

3,000 to

3,999

1,633

6,386

52

-64

46

1,198

100

-168

4,000 to

4,999

2,000

8,505

148

-952

0

0

206

-565

5,000 to

5,999

5,179

26,549

96

-152

279

506

105

-312

6,000 to

6,999

6,447

44,362

51

-291

51

3

a

a

7,000 to

7,999

4,704

33,621

149

-841

52

8

258

-387

8,000 to

8,999

8,925

64,013

104

-869

104

106

208

-462

9,000 to

9,999

27,281

233,438

353

-3,969

103

8

304

-912

10,000 to

10,999

13,374

125,145

302

-4,138

52

42

206

-158

11,000 to

11,999

10,764

118,089

608

-1,408

302

815

529

-1,377

12,000 to

12,999

12,907

144,681

501

-4,701

257

558

258

-549

13,000 to

13,999

27,839

345,715

559

-8,121

208

612

219

-396

14,000 to

14,999

17,309

225,338

547

-6,025

258

371

583

-1,564

15,000 to

15,999

18,211

224,953

398

-2,755

411

524

1,827

-4,720

16,000 to

16,999

14,428

199,015

1,170

-17,227

309

1,510

317

-699

17,000 to

17,999

8,358

120,289

662

-7,378

419

321

302

-640

18,000 to

18,999

8,100

124,894

1,033

-13,552

257

553

508

-1,115

19,000 to

19,999

6,828

95,642

918

-4,962

449

1,067

579

-1,057

20,000 to

20,999

4,450

64,206

860

-9,272

255

1,255

-1,023

21,000 to

21,999

3,759

63,903

809

-8,226

473

1,534

-4,320

22,000 to

22,999

5,334

93,056

714

-5,898

349
er 19
emb

485

-849

23,000 to

23,999

4,888

66,076

1,999

24,000 to

24,999

2,252

32,898

25,000 to

25,999

2,213

36,311

26,000 to

26,999

2,484

27,000 to

27,999

2,350

28,000 to

28,999

29,000 to

29,999

1,971

30,000 to

30,999

2,580

31,000 to

31,999

32,000 to

173
80913
. , No
1,005

n

294 c
De

334

396

192

374

453

-945

491

ed o

hiv
8 arc
5-7,317
-7,394

6
, 201

877

453

-1,246

43,465 onham

-5,964

294

551

403

-882

911

-7,153

255

801

512

-1,145

809

-7,378

287

389

650

-1,534

40,687

995

-8,653

575

4,125

860

-1,397

39,191

842

-5,768

371

1,512

198

-546

45,891

2,002

-8,168

390

929

300

-604

1,676

30,322

1,151

-11,435

548

1,548

357

-838

32,999

2,334

33,531

657

-3,903

548

2,323

205

-358

33,000 to

33,999

1,173

17,905

848

-6,786

393

1,626

266

-672

34,000 to

34,999

2,298

28,367

1,750

-8,506

692

1,613

444

-1,168

35,000 to

35,999

3,202

106,936

956

-8,163

377

1,459

1,946

-5,712

36,000 to

36,999

906

12,227

555

-5,845

147

280

402

-923

37,000 to

37,999

709

16,453

555

-2,311

194

1,092

504

-1,177

38,000 to

38,999

864

11,267

715

-2,625

507

1,326

399

-995

39,000 to

39,999

1,109

18,836

756

-6,399

498

1,525

303

-838

40,000 to

49,999

10,828

256,780

5,826

-38,047

4,345

17,740

8,374

-21,192

50,000 to

59,999

7,203

147,909

4,479

-26,492

4,281

19,856

4,472

-10,649

60,000 to

69,999

5,964

161,251

2,459

-14,471

5,207

34,796

4,260

-10,096

70,000 to

79,999

5,151

141,183

3,351

-23,290

4,428

31,549

3,545

-8,919

80,000 to

89,999

2,867

66,040

2,652

-20,213

3,824

25,044

2,889

-7,225

90,000 to

99,999

2,407

122,457

1,509

-10,150

2,860

22,796

2,291

-5,677

100,000 to

149,999

3,761

225,561

3,603

-22,323

10,473

134,379

8,776

-20,334

150,000 to

199,999

3,073

266,022

1,618

-10,464

5,274

113,623

3,161

-8,351

200,000 to

299,999

1,270

152,441

565

-7,146

3,600

149,162

2,855

-6,522

300,000 to

399,999

624

108,819

216

-2,736

1,536

145,423

995

-2,301

400,000 to

499,999

273

38,894

54

-482

914

80,704

534

-1,377

500,000 to

999,999

422

95,354

137

-3,676

1,492

213,338

1,073

-2,863

1,000,000 to

1,999,999

130

67,315

48

-1,422

514

201,560

311

-863

2,000,000 to

2,999,999

24

9,950

8

-3,590

131

94,464

71

-205

3,000,000 to

3,999,999

13

11,928

a

a

63

54,339

29

-83

4,000,000 to

4,999,999

7
24

6,883
41,085

a
17

a
-3,985

42
135

55,284
865,426

a
38

a
-114

293,708

$4,948,329

56,934

-$446,599

62,108

$2,349,214

63,407

-$154,458

5,000,000 and over
TOTAL

v. B
rilley41,957

cit

a
in M
ed 3,923

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 101 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Rents and Royalties
Profit

Loss
Amount

Partnerships and S-Corp Gain
Amount

(Thousands)

682

$16,363

2,522

-$61,374

1,632

$111,162

1,800

0

0

0

0

0

0

0

0

0

51

-263

103

798

154

639
1,505

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Partnerships and S-Corp Loss

Amount
Number

(Thousands)

(Thousands)

$270,666

1 to

999

1,000 to

1,999

52

122

103

-286

52

113

104

2,000 to

2,999

122

311

0

0

51

458

a

a

3,000 to

3,999

105

335

145

-2,439

72

801

72

708

4,000 to

4,999

154

376

51

-157

103

217

154

2,251

5,000 to

5,999

a

a

395

-2,877

117

282

66

825

6,000 to

6,999

154

947

229

-4,101

0

0

0

0

7,000 to

7,999

201

929

106

-1,711

103

936

207

942

8,000 to

8,999

104

90

97

-173

53

292

1,379

4,491

9,000 to

9,999

250

688

155

-232

52

390

51

31

10,000 to

10,999

207

186

103

-422

103

1,132

103

1,021

11,000 to

11,999

199

2,498

199

-571

0

0

51

260

12,000 to

12,999

405

2,230

51

-896

104

109

51

61

13,000 to

13,999

361

759

97

-143

206

1,220

154

136

14,000 to

14,999

427

1,816

375

-1,888

381

2,926

279

287

15,000 to

15,999

302

1,552

1,431

-11,408

207

2,643

103

54

16,000 to

16,999

308

1,470

411

-5,383

361

2,647

110

2,885

17,000 to

17,999

610

3,327

199

-728

51

570

103

268

18,000 to

18,999

477

1,734

419

-2,266

308

3,065

257

2,252

19,000 to

19,999

296

2,209

302

-2,864

96

1,495

52

1,748

20,000 to

20,999

344

3,336

287

-3,148

344

5,310

325

21,000 to

21,999

423

1,804

287

-1,612

287

287

4,355

22,000 to

22,999

344

1,023

332

-2,351

19
er4,016
emb

96

23,000 to

23,999

153

2,265

141

24,000 to

24,999

395

5,078

25,000 to

25,999

300

2,381

26,000 to

26,999

548

24913
. , No

27,000 to

27,999

413

28,000 to

28,999

29,000 to

29,999

30,000 to
31,000 to

cited

m

nha
v. Bo
2,892

y 4,198
arille

542
in M

300

d
hive
8 arc
5-3,644
-2,114

173

6
, 201

504 c
e
on D
51

4,035

102

740

587

102

7,032

300

7,282

204

3,182

-2,240

96

1,045

193

973

446

-3,951

153

2,724

a

a

300

-3,522

301

7,362

249

2,672

2,554

351

-1,255

250

3,980

148

688

249

2,957

351

-4,913

154

4,446

371

3,646

30,999

389

2,924

396

-3,209

199

2,634

52

362

31,999

153

1,107

395

-2,169

96

753

96

299

32,000 to

32,999

446

4,860

345

-4,223

199

5,350

300

1,299

33,000 to

33,999

411

4,833

756

-3,398

281

6,470

45

783

34,000 to

34,999

447

4,975

501

-5,888

297

4,981

147

1,450

35,000 to

35,999

300

680

1,829

-13,687

204

1,948

249

838

36,000 to

36,999

250

3,546

201

-3,379

249

6,005

300

2,885

37,000 to

37,999

601

2,305

599

-6,461

104

743

51

6

38,000 to

38,999

357

4,650

485

-3,380

249

3,243

51

35

39,000 to

39,999

412

1,394

510

-4,385

102

1,047

0

0

40,000 to

49,999

2,122

14,833

3,588

-33,298

1,363

25,165

993

9,142

50,000 to

59,999

2,603

24,207

4,677

-40,733

2,253

61,869

1,295

13,394

60,000 to

69,999

4,429

77,401

4,658

-59,021

2,568

58,969

1,471

8,541

70,000 to

79,999

1,839

17,442

3,053

-29,911

1,238

49,496

984

30,560

80,000 to

89,999

2,575

15,853

3,061

-29,062

2,201

119,976

1,613

27,596

90,000 to

99,999

1,677

7,971

1,723

-16,266

1,223

46,817

759

13,783

100,000 to

149,999

4,432

76,086

5,479

-35,819

5,699

269,378

5,092

81,579

150,000 to

199,999

1,697

31,770

498

-6,374

3,546

379,841

2,276

38,657

200,000 to

299,999

1,059

23,595

527

-19,439

2,591

283,037

2,326

54,888

300,000 to

399,999

470

15,417

240

-3,923

1,270

180,505

1,117

34,516

400,000 to

499,999

278

12,010

157

-9,186

831

160,293

608

26,198

500,000 to

999,999

511

21,168

346

-18,494

1,643

555,733

1,303

83,448

1,000,000 to

1,999,999

265

26,045

95

-4,782

627

421,052

570

77,147

2,000,000 to

2,999,999

75

10,235

23

-1,283

163

205,613

159

30,501

3,000,000 to

3,999,999

39

11,906

9

-311

76

134,538

73

21,748

4,000,000 to

4,999,999

a
71

a
11,029

7
20

-125
-1,488

56
142

101,974
553,322

50
139

8,012
91,124

37,065

$501,881

44,666

-$488,629

36,065

$3,812,795

29,121

$973,446

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 102 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Farm Income
Estates and Trusts Gain

Estates and Trusts Loss

Amount

Profit

Amount

(Thousands)

150

$2,530

51

$3,347

22

$401

116

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Loss
Amount
Number

(Thousands)

(Thousands)

-$8,544

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

0

0

0

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

14

5

14

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

a

a

7,000 to

7,999

0

0

0

0

a

a

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

103

1,035

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

51

149

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

103

1,329

0

0

14,000 to

14,999

0

0

0

0

51

766

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

51

727

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

51

997

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

0

21,000 to

21,999

0

0

0

0

51

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

25,000 to

25,999

a

a

26,000 to

26,999

0

27,000 to

27,999

45

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

31,999

96

32,000 to

32,999

33,000 to

33,999

34,000 to

34,999

35,000 to

6
, 201

19
er1,201
emb

0

0

0

51

-54

0

0

0

0

0

0

a

a

0

0

0

0

0

45

183

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

14

1,105

0

0

348

6,391

0

0

0

0

0

0

850

45

6

0

0

51

-1,991

0

0

0

0

0

0

0

0

51

602

0

0

0

0

0

0

0

0

0

0

0

0

0

0

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

0

0

0

0

0

0

0

0

37,000 to

37,999

51

1,804

0

0

0

0

0

0

38,000 to

38,999

45

14

0

0

0

0

0

0

39,000 to

39,999

0

0

0

0

0

0

0

0

40,000 to

49,999

102

939

a

a

51

567

102

-2,718

50,000 to

59,999

339

3,759

0

0

101

742

51

-467

60,000 to

69,999

151

1,239

0

0

0

0

0

0

70,000 to

79,999

199

3,656

50

1

0

0

50

-348

80,000 to

89,999

551

3,177

552

442

50

36

0

0

90,000 to

99,999

180

10,214

0

0

0

0

0

0

100,000 to

149,999

519

10,041

0

0

0

0

220

-16,747

150,000 to

199,999

697

7,814

20

302

0

0

220

-1,893

200,000 to

299,999

386

19,388

52

31

61

10,390

63

-1,197

300,000 to

399,999

163

19,858

0

0

34

3,820

51

-2,300

400,000 to

499,999

96

5,103

28

276

0

0

19

-423

500,000 to

999,999

222

17,115

62

285

0

0

11

-588

1,000,000 to

1,999,999

46

10,612

12

2,623

a

a

6

-186

2,000,000 to

2,999,999

19

10,558

5

14

a

a

a

a

3,000,000 to

3,999,999

9

6,833

4

402

a

a

a

a

4,000,000 to

4,999,999

a
18

a
16,838

a
11

a
828

a
a

a
a

0
4

0
-141

4,553

$165,679

954

$8,787

754

$23,786

1,019

-$37,656

5,000,000 and over
TOTAL

in
cited

M
0

0
Bonh
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arille

58
-173
o.013
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Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 103 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD
All Others Federal Income
Sources Profit

All Other Federal Income Sources
Loss

Amount

Total Income

Amount

Zero

(Thousands)

2,429

$48,955

4,788

$1,316,866

7,941

-$1,269,183

449

25,859

0

0

1,659

31,866

0

0

45

90

(Thousands)

Number

Amount

Number
1,306

Adjusted Gross Income Class
Negative

Number

Individual Retirement Plan

Amount
(Thousands)

Number

(Thousands)

$651

1 to

999

3,929

73,554

21

4,563

7,442

94,117

1,000 to

1,999

1,607

14,636

66

6,136

6,001

28,516

0

0

2,000 to

2,999

2,525

15,802

88

5,834

9,013

38,319

51

257

3,000 to

3,999

3,053

19,402

170

3,886

12,449

65,917

0

0

4,000 to

4,999

3,468

24,856

51

5,652

14,088

87,028

0

0

5,000 to

5,999

6,087

36,960

294

3,378

20,446

149,201

103

463

6,000 to

6,999

7,470

41,048

a

a

22,145

180,395

0

0

7,000 to

7,999

6,709

40,635

57

2,541

21,622

198,843

45

10

8,000 to

8,999

8,124

56,413

109

3,326

27,852

293,414

51

77

9,000 to

9,999

8,550

42,491

54

1,270

52,241

550,200

199

434

10,000 to

10,999

9,126

44,304

53

793

43,968

507,423

45

4

11,000 to

11,999

13,288

59,076

148

815

42,314

552,302

51

26

12,000 to

12,999

11,259

45,429

107

1,557

47,400

643,907

51

267

13,000 to

13,999

11,252

58,128

68

2,724

59,947

879,281

0

0

14,000 to

14,999

12,355

62,494

63

3,229

59,477

932,129

45

34

15,000 to

15,999

11,161

48,276

173

4,996

66,762

1,078,843

103

308

16,000 to

16,999

10,011

64,279

212

20,414

64,325

1,115,407

244

632

17,000 to

17,999

11,265

34,857

48

972

59,387

1,073,991

51

31

18,000 to

18,999

9,538

55,881

401

4,577

58,978

1,140,680

90

43

19,000 to

19,999

9,736

48,710

195

5,289

61,324

1,239,781

199

899

20,000 to

20,999

7,509

41,178

97

1,179

46,701

987,092

204

660

21,000 to

21,999

10,619

51,016

114

2,075

53,210

22,000 to

22,999

7,625

40,630

150

4,676

23,000 to

23,999

9,090

40,485

193

902

24,000 to

24,999

7,883

35,145

53

25,000 to

25,999

8,590

38,251

26,000 to

26,999

9,004

40,437

27,000 to

27,999

6,826

28,000 to

28,999

29,000 to

29,999

cited 8,629

30,000 to

30,999

31,000 to

31,999

32,000 to

31,359
v
rilley49,213

ber

56,805 cem 1,310,856
e

nD
49,579
ed o

2016

249

878

153

318

1,195,912

147

222

47,112

1,178,293

408

734

1,158

47,563

1,239,334

147

177

382

9,121

49,734

1,342,406

141

408
798

r hiv
1,459c
58 a

173

9213.
, No

ham
. Bon

1,184,262
19,

70

3,317

48,636

1,362,185

255

103

861

45,323

1,327,145

255

511

42,763

66

4,040

43,678

1,315,654

505

1,366

7,988

45,347

52

725

42,116

1,318,270

300

1,100

8,025

28,481

96

865

44,998

1,438,979

402

599

32,999

7,278

35,527

54

3,048

37,214

1,239,511

459

1,171

33,000 to

33,999

8,874

51,613

2,433

17,974

44,890

1,538,283

249

723

34,000 to

34,999

8,174

55,012

1,286

30,821

36,348

1,254,175

402

710

35,000 to

35,999

8,808

38,543

143

3,605

39,019

1,433,220

1,495

7,010

36,000 to

36,999

7,440

32,169

a

a

29,303

1,090,538

306

1,100

37,000 to

37,999

6,979

33,456

1,241

1,815

33,707

1,289,443

249

640

38,000 to

38,999

6,841

32,233

46

1,439

26,353

1,036,301

402

1,778

39,000 to

39,999

5,539

39,699

0

0

25,181

1,021,949

102

408

40,000 to

49,999

59,369

304,419

762

18,768

213,574

9,746,011

3,959

16,973

50,000 to

59,999

53,006

268,514

1,625

16,719

140,049

7,850,078

3,296

9,392

60,000 to

69,999

52,783

290,018

1,010

26,993

106,191

7,051,649

1,624

5,559

70,000 to

79,999

43,720

229,745

632

22,473

75,384

5,770,350

1,221

5,056

80,000 to

89,999

31,678

180,488

870

14,157

56,005

4,851,197

752

3,901

90,000 to

99,999

23,324

170,251

457

10,719

34,313

3,345,343

382

2,148

100,000 to

149,999

54,296

403,664

1,629

32,604

74,282

9,217,238

1,838

10,406

150,000 to

199,999

15,337

193,797

637

17,383

20,869

3,760,520

257

1,653

200,000 to

299,999

7,185

214,991

540

13,888

12,258

3,012,778

450

2,700

300,000 to

399,999

1,884

77,438

243

4,998

3,844

1,370,858

139

814

400,000 to

499,999

986

73,768

85

11,992

2,094

932,425

79

473

500,000 to

999,999

1,484

95,671

424

26,767

3,318

2,301,517

34

186

1,000,000 to

1,999,999

591

78,713

176

11,346

985

1,370,312

42

257

2,000,000 to

2,999,999

159

36,372

45

2,170

235

559,667

11

63

3,000,000 to

3,999,999

82

22,715

19

455

111

389,602

5

32

4,000,000 to

4,999,999

55
136

8,434
393,806

16
38

4,521
5,093

68
181

299,722
2,428,682

a
a

a
a

670,516

$4,807,408

23,050

$1,735,098

2,358,016

$98,974,138

22,740

$85,171

5,000,000 and over
TOTAL

8,474 a
in M

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 104 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Student Loan Interest

Tuition & Fees

Amount

Moving Expense

Amount

Amount

Zero

(Thousands)

286

$344

87

$99

86

$3,517

2,081

0

0

0

0

0

0

0

51

100

51

67

1,052

262

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Half Self-Employment Tax

(Thousands)

Number

(Thousands)

$3,026

1 to

999

192

155

1,000 to

1,999

117

132

0

0

0

0

1,152

209

2,000 to

2,999

51

69

103

149

0

0

1,192

228

3,000 to

3,999

51

49

51

206

0

0

1,684

464

4,000 to

4,999

477

542

51

206

51

694

1,898

586

5,000 to

5,999

154

188

227

166

0

0

5,282

1,903

6,000 to

6,999

1,429

206

257

572

45

56

6,448

3,193

7,000 to

7,999

308

288

250

445

103

317

5,219

2,608

8,000 to

8,999

464

233

257

555

0

0

8,501

4,572

9,000 to

9,999

764

494

463

1,146

51

62

28,105

16,853

10,000 to

10,999

626

483

308

852

51

21

13,483

8,853

11,000 to

11,999

514

454

463

537

250

293

11,248

8,573

12,000 to

12,999

302

278

502

1,087

154

356

13,165

10,382

13,000 to

13,999

610

951

449

1,158

45

7

28,404

24,361

14,000 to

14,999

1,138

782

251

823

154

176

17,168

16,117

15,000 to

15,999

954

826

611

1,050

0

0

18,218

16,142

16,000 to

16,999

1,112

1,176

347

588

51

17

14,583

14,261

17,000 to

17,999

1,400

944

250

647

154

294

9,646

8,602

18,000 to

18,999

796

659

405

876

96

39

8,004

9,008

19,000 to

19,999

1,086

686

411

1,021

90

43

6,681

6,626

20,000 to

20,999

1,307

904

204

359

0

0

4,495

4,777

21,000 to

21,999

1,396

1,285

446

1,030

96

3,810

4,746

22,000 to

22,999

1,600

1,172

243

397

0

5,130

6,583

23,000 to

23,999

1,343

683

51

58

4,684

4,677

24,000 to

24,999

1,486

1,247

192

153

364

2,201

2,854

25,000 to

25,999

1,600

1,010

427

102

91

2,111

2,573

26,000 to

26,999

1,388

1,048

199

446

147

466

2,433

3,227

27,000 to

27,999

1,454

548

1,501

96

316

2,407

3,214

28,000 to

28,999

29,000 to

1,186
yv
arille

173

24313.
, No

ham
. Bon

ived
arch
58 546
1

0 cem
e

104
9,
ber 1

on D
45

2016

cited 1,951

1,582

377

941

204

588

2,479

2,870

29,999

1,795
in M

1,671

204

445

51

110

1,933

2,948

30,000 to

30,999

2,646

1,840

147

445

0

0

2,675

3,383

31,000 to

31,999

1,810

1,598

408

531

153

48

1,778

2,204

32,000 to

32,999

2,168

1,919

255

480

102

326

2,225

2,529

33,000 to

33,999

4,393

4,790

153

249

102

104

1,275

1,404

34,000 to

34,999

1,676

1,512

102

63

1,342

2,928

2,502

2,162

35,000 to

35,999

1,766

1,349

204

613

51

275

3,056

7,564

36,000 to

36,999

2,180

1,510

198

254

0

0

945

1,134

37,000 to

37,999

1,664

1,486

153

269

102

264

811

1,176

38,000 to

38,999

2,014

1,434

153

252

96

354

1,017

1,125

39,000 to

39,999

1,773

1,157

51

84

51

52

1,013

1,330

40,000 to

49,999

16,526

14,123

1,778

3,814

849

2,371

10,678

18,205

50,000 to

59,999

13,294

14,761

2,175

4,767

450

1,669

8,125

11,132

60,000 to

69,999

10,335

6,586

5,050

8,439

829

2,847

7,301

11,942

70,000 to

79,999

4,162

589

2,986

4,426

769

1,711

5,044

10,308

80,000 to

89,999

0

0

0

0

399

1,762

3,170

5,035

90,000 to

99,999

0

0

0

0

252

898

2,588

8,876

100,000 to

149,999

0

0

0

0

220

357

4,421

16,875

150,000 to

199,999

0

0

0

0

660

3,019

3,963

17,189

200,000 to

299,999

0

0

0

0

68

107

1,701

9,484

300,000 to

399,999

0

0

0

0

17

31

815

4,557

400,000 to

499,999

0

0

0

0

0

0

418

1,325

500,000 to

999,999

0

0

0

0

34

50

861

6,511

1,000,000 to

1,999,999

0

0

0

0

0

0

295

3,455

2,000,000 to

2,999,999

0

0

0

0

0

0

75

1,354

3,000,000 to

3,999,999

0

0

0

0

0

0

32

833

4,000,000 to

4,999,999

0
0

0
0

0
0

0
0

0
0

0
0

22
67

250
2,576

94,560

$76,377

22,314

$43,060

8,872

$27,231

301,772

$349,218

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 105 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Self-Employed Health
Insurance

Self-Employed Retirement Plan

Amount

Penalty on Early Withdrawl of
Savings

Amount

Amount

Zero

(Thousands)

567

$3,496

107

$759

9

$7

160

$7,010

0

0

0

0

0

0

0
0

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Alimony Paid
Number

(Thousands)

(Thousands)

1 to

999

535

1,965

0

0

51

0

0

1,000 to

1,999

0

0

0

0

0

0

0

0

2,000 to

2,999

53

343

0

0

51

1

51

141

3,000 to

3,999

103

247

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

118

407

0

0

a

a

45

224

6,000 to

6,999

227

1,440

0

0

52

288

a

a

7,000 to

7,999

208

696

0

0

0

0

0

0

8,000 to

8,999

308

542

0

0

51

4

0

0

9,000 to

9,999

304

1,074

0

0

0

0

0

0

10,000 to

10,999

103

541

0

0

0

0

0

0

11,000 to

11,999

463

888

103

463

51

17

404

4,067

12,000 to

12,999

360

1,453

0

0

51

1

0

0

13,000 to

13,999

207

904

51

0

51

3

0

0

14,000 to

14,999

631

2,194

0

0

0

0

0

0

15,000 to

15,999

303

1,200

0

0

0

0

0

0

16,000 to

16,999

1,476

4,611

0

0

45

2

51

1,503

17,000 to

17,999

250

909

220

221

51

1

0

0

18,000 to

18,999

381

1,566

0

0

103

1

0

0

19,000 to

19,999

295

1,181

0

0

51

0

45

482

20,000 to

20,999

606

2,388

45

292

0

51

214

21,000 to

21,999

453

1,487

0

0

102

0

0

22,000 to

22,999

358

834

0

0

16

0

0

23,000 to

23,999

287

1,071

0

0

0

0

0

24,000 to

24,999

243

776

0

0

0

52

74

25,000 to

25,999

204

26,000 to

26,999

375

27,000 to

27,999

255

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

459

31,000 to

31,999

32,000 to
33,000 to

73
5113-1
.
, No

6

318

45

0

0

0

0

0

45

3

0

0

102

363

0

0

0

0

1,182

96

191

0

0

198

2,233

1,008

0

0

51

0

51

336

1,009

0

0

0

0

0

0

153

831

0

0

0

0

102

505

32,999

358

1,490

51

51

0

0

192

1,213

33,999

305

1,744

0

0

0

0

102

390

34,000 to

34,999

351

1,682

51

586

0

0

153

1,705

35,000 to

35,999

1,444

4,529

0

0

0

0

102

592

36,000 to

36,999

204

792

51

0

51

1

51

31

37,000 to

37,999

154

1,016

0

0

0

0

102

688

38,000 to

38,999

153

289

0

0

0

0

294

1,027

39,000 to

39,999

153

595

51

554

0

0

51

92

40,000 to

49,999

2,456

6,830

252

5,014

153

1

1,161

14,046

50,000 to

59,999

1,754

7,155

50

695

300

8

1,344

11,220

60,000 to

69,999

2,219

12,623

149

1,705

252

27

2,694

26,447

70,000 to

79,999

1,257

8,393

252

1,932

669

31

1,664

13,175

80,000 to

89,999

1,105

5,409

101

885

50

2

1,710

20,646

90,000 to

99,999

1,311

6,062

303

4,667

101

175

1,390

10,010

100,000 to

149,999

2,869

23,800

1,035

16,968

220

17

6,559

147,404

150,000 to

199,999

1,895

17,111

1,411

35,307

220

6

1,250

34,783

200,000 to

299,999

1,008

9,638

647

22,802

51

27

1,279

39,841

300,000 to

399,999

684

7,010

339

14,383

34

4

618

31,523

400,000 to

499,999

288

2,799

114

4,469

0

0

208

15,364

500,000 to

999,999

701

9,928

352

15,517

17

0

725

66,145

1,000,000 to

1,999,999

240

3,232

109

6,768

4

5

201

28,315

2,000,000 to

2,999,999

60

936

32

2,492

0

0

41

10,830

3,000,000 to

3,999,999

20

335

a

a

0

0

19

6,537

4,000,000 to

4,999,999

17
45

205
522

a
13

a
908

0
a

0
a

a
26

a
5,929

32,005

$173,846

6,154

$139,667

3,089

$659

23,155

$506,603

5,000,000 and over
TOTAL

826

ed
rchiv
58 a 0
0

102 cem
e

on D

0

1
11
9, 20
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y 1,541
arille

306
in M
cited 366

m

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v. Bo
1,113

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 106 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Domestic Production

Total Adjustments

Amount

Total California Subtractions

Amount

Number

(Thousands)

16

$364

3,030

$19,694

5,072

$1,534,381

4,385

0

0

0

1,306

25,859

0

0

0

0

1,405

2,849

4,251

91,393

176

4,616

Zero

(Thousands)

Number

Additions
Amount

0

Adjusted Gross Income Class
Negative

Number

Total California

Amount
(Thousands)

Number

(Thousands)

$1,221,840

1 to

999

1,000 to

1,999

0

0

1,218

341

2,093

25,664

66

6,139

2,000 to

2,999

51

0

1,397

1,189

2,288

18,081

345

6,947

3,000 to

3,999

0

0

1,790

998

2,938

24,563

171

4,272

4,000 to

4,999

51

1

2,331

2,030

3,570

22,220

103

294

5,000 to

5,999

103

6

5,585

3,358

5,989

35,490

1,673

2,519

6,000 to

6,999

0

0

6,957

5,778

5,682

36,117

261

6,012

7,000 to

7,999

103

4

5,670

4,381

5,785

35,392

309

2,923

8,000 to

8,999

51

3

9,169

5,999

7,500

51,782

419

2,656

9,000 to

9,999

1,583

79

28,972

20,185

6,900

35,096

568

2,193

10,000 to

10,999

1,429

93

14,218

10,883

8,188

41,254

567

1,770

11,000 to

11,999

51

3

12,475

15,346

10,812

53,831

1,030

1,266

12,000 to

12,999

206

17

14,072

13,882

8,553

41,753

775

2,679

13,000 to

13,999

5,562

464

29,554

28,090

9,659

46,561

737

3,820

14,000 to

14,999

1,737

123

18,828

20,313

11,512

55,231

680

4,023

15,000 to

15,999

1,583

26

19,813

19,672

8,538

33,511

1,171

7,003

16,000 to

16,999

154

8

15,982

22,862

8,580

46,585

772

16,098

17,000 to

17,999

1,371

11

11,701

11,753

7,506

27,012

928

2,794

18,000 to

18,999

103

7

9,237

13,590

8,488

41,190

1,121

6,550

19,000 to

19,999

502

15

8,266

11,029

8,160

37,596

1,114

2,374

20,000 to

20,999

51

3

6,266

9,696

6,261

24,815

1,110

3,182

21,000 to

21,999

96

5

5,946

9,790

7,996

878

3,144

22,000 to

22,999

51

3

7,177

9,396

30,221

660

5,153

23,000 to

23,999

51

5

6,213

26,944

600

1,507

24,000 to

24,999

0

0

4,445

6,655

20,572

614

2,001

25,000 to

25,999

0

0

5,520

7,207

24,671

703

2,040

26,000 to

26,999

0

4,499

7,009

6,624

26,299

1,096

9,588

27,000 to

27,999

102

1

4,460

8,958

5,527

20,144

930

4,193

28,000 to

28,999

2,934

29,000 to

29,999

30,000 to

ham
. Bon

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in 51

yv
arille

0

73

4,23513-1

.
, No

ed
r hiv
6,651c
58 a
6,747

33,212
19,

ber

6,593 cem
e
on D
6,761

2016

3

5,263

10,235

7,499

31,315

849

116

152

4,586

8,621

5,754

27,258

1,067

6,394

30,999

198

13

5,576

7,965

5,978

30,183

658

2,201

31,000 to

31,999

51

1

4,608

6,524

6,598

17,499

1,109

1,779

32,000 to

32,999

0

0

5,502

9,876

6,049

24,199

1,016

4,448

33,000 to

33,999

51

1

6,483

9,742

6,644

31,678

1,154

6,811

34,000 to

34,999

0

0

6,120

11,447

6,716

28,463

2,332

39,429

35,000 to

35,999

51

0

5,771

22,143

6,649

30,624

1,219

4,092

36,000 to

36,999

45

1

3,890

4,923

6,924

19,290

958

2,147

37,000 to

37,999

0

0

4,570

7,417

6,793

21,137

1,008

2,372

38,000 to

38,999

102

178

3,975

6,695

5,452

18,293

1,110

3,116

39,000 to

39,999

51

2

3,357

4,760

4,571

25,305

912

2,908

40,000 to

49,999

1,251

289

34,729

83,795

50,408

170,702

9,946

58,699

50,000 to

59,999

719

11

29,142

62,898

46,530

153,425

10,625

33,256

60,000 to

69,999

870

33

27,245

78,897

46,273

149,130

10,382

50,977

70,000 to

79,999

669

14

19,463

50,345

38,707

112,481

7,324

34,216

80,000 to

89,999

101

171

8,853

40,411

29,155

88,336

6,467

24,786

90,000 to

99,999

0

0

5,168

33,785

21,441

92,127

2,698

28,355

100,000 to

149,999

299

451

14,006

218,357

50,354

194,239

9,014

117,037

150,000 to

199,999

a

a

7,019

112,198

13,706

66,997

4,580

31,351

200,000 to

299,999

181

2,285

3,639

88,558

6,140

42,075

3,911

58,172

300,000 to

399,999

122

1,958

1,618

61,207

1,631

18,057

1,515

24,927

400,000 to

499,999

70

832

884

26,018

887

14,741

952

44,322

500,000 to

999,999

185

4,892

1,910

104,149

1,413

30,234

1,714

78,094

1,000,000 to

1,999,999

90

4,096

555

46,386

547

21,217

669

41,247

2,000,000 to

2,999,999

20

1,687

129

17,396

144

6,546

169

24,681

3,000,000 to

3,999,999

19

2,463

63

11,332

72

4,318

84

12,205

4,000,000 to

4,999,999

a
38

a
10,205

44
120

4,908
20,185

58
117

3,821
33,428

51
156

12,121
94,279

20,371

$33,347

479,200

$1,469,165

580,207

$4,074,557

107,614

$2,186,951

5,000,000 and over
TOTAL

cited

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 107 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Medical Expenses

State and Local Income Taxes

Amount

Real Estate Taxes

Amount

(Thousands)

1,109

$10,415

2,382

$17,919

2,314

$21,008

1,440

0

0

0

0

0

0

0

478

3,506

780

538

543

1,592

299

79

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Personal Property Taxes

Amount
Number

(Thousands)

(Thousands)

$541

1 to

999

1,000 to

1,999

51

63

157

67

170

587

104

16

2,000 to

2,999

149

1,040

253

2,993

151

689

105

26

3,000 to

3,999

96

549

200

1,375

147

1,938

145

37

4,000 to

4,999

51

559

148

76

148

527

96

21

5,000 to

5,999

220

851

654

742

602

2,642

278

94

6,000 to

6,999

52

365

227

156

273

1,481

176

23

7,000 to

7,999

354

2,203

836

351

680

2,043

298

60

8,000 to

8,999

199

463

629

125

524

2,068

575

203

9,000 to

9,999

309

1,437

817

410

868

2,346

406

122

10,000 to

10,999

51

148

750

273

654

2,078

331

136

11,000 to

11,999

302

3,665

774

346

683

3,183

303

75

12,000 to

12,999

500

3,083

1,060

514

911

3,069

339

63

13,000 to

13,999

250

405

863

375

760

2,878

405

72

14,000 to

14,999

374

2,068

1,547

993

1,392

4,430

620

184

15,000 to

15,999

309

1,852

2,797

1,007

2,592

9,775

758

135

16,000 to

16,999

148

362

1,222

897

1,176

3,693

701

384

17,000 to

17,999

517

3,675

1,318

653

1,191

3,572

738

762

18,000 to

18,999

740

2,584

1,944

1,807

2,852

9,497

2,522

811

19,000 to

19,999

443

3,121

1,934

1,708

1,592

7,388

20,000 to

20,999

581

4,969

2,073

1,632

1,786

5,570

21,000 to

21,999

395

3,468

2,371

1,841

1,861

22,000 to

22,999

716

5,690

2,655

2,799

23,000 to

23,999

377

2,899

2,271

on D

24,000 to

24,999

434

2,755

2,436

25,000 to

25,999

536

3,916

26,000 to

26,999

1,930

27,000 to

27,999

28,000 to

28,999

29,000 to

29,999

30,000 to

y 5,939

arille

2,113 cem
e

233
553

1,225

296

6,090

1,494

441

1,678

6,867

1,468

1,555
403

2,331

11,137

1,573

2,879

1,998

6,405

2,460

730

2,764

8,334

3,343

1,058

3,488

3,809

2,780

8,292

1,889

601

3,036

3,643

3,265

3,152

9,446

1,953

635

702

3,744

3,739

3,769

2,751

7,603

1,813

475

30,999

1,843

3,633

5,221

3,816

2,881

8,986

3,314

798

31,000 to

31,999

1,929

6,243

5,907

5,380

4,396

13,435

3,848

1,335

32,000 to

32,999

1,432

9,452

4,781

5,991

3,489

10,415

3,038

1,434

33,000 to

33,999

2,391

21,498

8,066

7,720

3,896

12,157

5,142

3,262

34,000 to

34,999

1,754

11,158

7,760

9,708

6,797

25,878

5,047

1,772

35,000 to

35,999

1,035

3,873

6,781

7,775

5,774

15,142

4,636

2,028

36,000 to

36,999

1,245

5,140

6,614

6,968

4,165

11,678

4,332

1,870

37,000 to

37,999

1,004

3,722

5,658

6,758

4,249

12,260

3,289

1,113

38,000 to

38,999

1,206

5,048

5,227

6,204

3,461

10,297

3,310

1,319

39,000 to

39,999

2,155

9,081

5,289

6,809

2,417

7,206

3,762

3,998

40,000 to

49,999

10,263

59,277

59,475

99,128

40,904

121,723

37,663

16,265

50,000 to

59,999

9,034

39,079

54,404

126,157

40,685

125,565

39,288

15,946

60,000 to

69,999

5,875

33,117

52,816

157,693

40,916

153,910

37,426

16,450

70,000 to

79,999

5,938

29,103

46,220

168,404

36,909

138,818

37,025

15,464

80,000 to

89,999

3,771

21,841

36,221

163,680

27,118

103,427

27,497

13,217

90,000 to

99,999

2,293

15,710

26,565

157,152

19,355

84,002

19,896

7,620

100,000 to

149,999

4,153

62,657

66,223

533,960

47,991

222,386

49,261

22,150

150,000 to

199,999

829

3,468

20,275

224,554

15,807

103,020

15,188

5,096

200,000 to

299,999

366

8,125

11,889

223,535

9,415

72,824

8,138

3,404

300,000 to

399,999

63

2,162

3,758

110,876

3,150

31,940

2,443

1,030

400,000 to

499,999

30

3,595

2,042

87,798

1,683

20,219

1,099

598

500,000 to

999,999

96

2,524

3,183

218,675

2,882

44,226

2,015

1,122

1,000,000 to

1,999,999

a

a

969

174,709

874

19,420

573

453

2,000,000 to

2,999,999

a

a

230

127,953

203

7,528

133

116

3,000,000 to

3,999,999

0

0

109

47,579

98

4,257

66

84

4,000,000 to

4,999,999

0
0

0
0

68
177

48,793
477,244

65
167

3,457
13,197

33
107

40
133

72,832

$442,708

498,556

$3,276,316

373,189

$1,560,073

347,639

$148,943

5,000,000 and over
TOTAL

989

9
6,473
ber 1

886
1,327

3,828

173

3,78113o.

m, N
4,881

nha
v. Bo
3,950

ed
rchiv
1,888
58 a
2,260

6
, 201

M
754

in
cited

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 108 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Other Taxes

Total Taxes

Amount

Mortgage Interest

Amount

Amount

451

$65

2,653

$39,534

2,043

$42,038

541

$3,994

0

Zero

(Thousands)

0

0

0

0

0

0

0

(Thousands)

Number

Amount

Number

Adjusted Gross Income Class
Negative

Number

Points and Investment Interest

(Thousands)

Number

(Thousands)

1 to

999

52

1

782

2,210

495

4,893

a

a

1,000 to

1,999

0

0

171

670

171

1,329

52

27

2,000 to

2,999

45

3

253

3,711

106

957

53

12

3,000 to

3,999

0

0

201

3,350

148

1,657

a

a

4,000 to

4,999

0

0

199

624

148

1,013

0

0

5,000 to

5,999

220

7

654

3,485

427

3,899

0

0

6,000 to

6,999

45

23

273

1,683

221

5,665

a

a

7,000 to

7,999

176

3

836

2,457

628

4,898

155

32

8,000 to

8,999

a

a

680

2,397

524

6,563

a

a

9,000 to

9,999

103

21

921

2,898

818

8,590

0

0

10,000 to

10,999

0

0

751

2,488

655

5,531

0

0

11,000 to

11,999

51

191

928

3,796

632

6,785

0

0

12,000 to

12,999

308

129

1,060

3,775

908

8,421

52

8

13,000 to

13,999

148

103

863

3,428

760

6,876

0

0

14,000 to

14,999

353

169

1,650

5,777

1,268

11,048

228

1,636

15,000 to

15,999

1,429

154

2,798

11,070

2,592

24,310

45

4

16,000 to

16,999

154

42

1,324

5,016

1,272

12,561

104

6

17,000 to

17,999

289

108

1,525

5,095

1,016

10,418

0

0

18,000 to

18,999

302

94

3,392

12,209

2,846

23,051

103

8

19,000 to

19,999

341

222

1,985

9,552

1,548

30,059

192

291

20,000 to

20,999

249

107

2,175

7,863

1,787

17,055

21,000 to

21,999

593

118

2,512

8,727

1,721

22,000 to

22,999

581

204

2,751

23,000 to

23,999

491

141

2,316

24,000 to

24,999

947

190

2,835

25,000 to

25,999

1,854

423

26,000 to

26,999

1,095

27,000 to

27,999

874

28,000 to

28,999

29,000 to

29,999

30,000 to

Bonh
548
y v.
158

96

73

287

218

18,986

236

225

15,898

51

2

2,236

25,882

294

33

10,438

2,049

20,075

103

5

13,378

2,866

24,506

147

35

9,534

d
hive
8 arc
513,618
10,823

73

3,82613-1
No.
am, 4,898

19,160
19,

ber

2,119 cem
e
on D
1,773

2016

3,539

13,250

2,735

25,238

153

150

174

3,644

13,520

3,063

26,793

236

12

1,205

544

3,892

12,392

2,796

23,643

185

41

30,999

1,499

497

5,221

14,097

2,881

30,011

52

26

31,000 to

31,999

1,268

763

5,907

20,912

4,645

34,798

255

450

32,000 to

32,999

1,596

606

4,883

18,446

3,693

32,485

306

339

33,000 to

33,999

2,727

3,681

9,408

26,820

5,340

47,636

102

142

34,000 to

34,999

2,598

586

8,209

37,944

6,854

44,682

255

763

35,000 to

35,999

2,781

621

6,781

25,566

5,573

43,310

450

393

36,000 to

36,999

1,259

705

6,614

21,221

4,117

37,975

198

403

37,000 to

37,999

1,607

643

5,709

20,774

4,249

37,351

103

23

38,000 to

38,999

1,164

547

5,227

18,367

3,563

28,156

0

0

39,000 to

39,999

2,311

1,115

5,289

19,128

2,424

19,280

300

283

40,000 to

49,999

13,524

6,934

59,724

244,049

40,728

369,741

3,994

3,430

50,000 to

59,999

14,053

6,256

54,655

273,924

40,213

366,217

3,895

3,521

60,000 to

69,999

12,793

4,983

52,918

333,036

40,531

397,377

4,444

4,145

70,000 to

79,999

10,819

5,337

46,756

328,023

36,239

386,544

4,538

3,141

80,000 to

89,999

7,919

2,980

36,223

283,304

27,544

294,132

3,971

5,113

cit

lle
M ri
797 a
ed in

90,000 to

99,999

5,459

2,566

26,665

251,341

19,520

225,417

3,243

6,873

100,000 to

149,999

11,595

5,504

66,443

784,001

47,317

636,624

7,751

12,414

150,000 to

199,999

1,378

742

20,275

333,410

15,572

299,345

2,326

3,165

200,000 to

299,999

1,234

543

11,908

300,307

8,980

159,844

2,321

7,075

300,000 to

399,999

250

606

3,758

144,452

2,812

62,555

964

7,593

400,000 to

499,999

248

411

2,043

109,026

1,582

36,999

577

4,047

500,000 to

999,999

385

1,285

3,183

265,308

2,500

63,384

1,187

4,532

1,000,000 to

1,999,999

80

164

969

194,745

722

20,000

422

8,151

2,000,000 to

2,999,999

21

39

230

135,637

162

5,003

115

2,940

3,000,000 to

3,999,999

14

212

109

52,131

68

2,050

54

3,437

4,000,000 to

4,999,999

a
14

a
130

68
177

52,339
490,704

44
101

1,210
2,974

41
109

2,189
24,169

111,757

$52,448

505,639

$5,037,779

370,346

$4,122,901

45,291

$115,589

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 109 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Total Interest

Cash/Check Contributions

Amount

Non-Cash Contributions

Amount

Zero

(Thousands)

2,182

$46,031

252

$1,023

115

$246

38

0

0

0

0

0

0

0

565

427

312

51

-201
-19

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Contribution Carryover

Amount
Number

(Thousands)

(Thousands)

$244

1 to

999

495

4,899

488

1,000 to

1,999

171

1,356

53

33

51

15

51

2,000 to

2,999

106

969

96

369

103

19

0

0

3,000 to

3,999

148

1,657

96

79

0

0

45

801

4,000 to

4,999

148

1,013

148

33

96

84

0

0

5,000 to

5,999

427

3,899

97

61

97

68

0

0

6,000 to

6,999

221

5,677

0

0

0

0

0

0

7,000 to

7,999

628

4,930

304

188

375

343

0

0

8,000 to

8,999

524

6,563

377

586

376

115

51

71
0

9,000 to

9,999

818

8,590

411

218

308

106

0

10,000 to

10,999

655

5,531

376

506

273

73

0

0

11,000 to

11,999

632

6,785

581

291

472

511

45

28

12,000 to

12,999

908

8,429

601

1,015

350

166

103

175

13,000 to

13,999

760

6,876

449

947

302

121

51

-336

14,000 to

14,999

1,444

12,684

605

601

353

120

51

62

15,000 to

15,999

2,592

24,314

1,981

620

507

449

0

0

16,000 to

16,999

1,272

12,567

458

740

349

152

51

217

17,000 to

17,999

1,016

10,418

965

1,531

554

774

45

99

18,000 to

18,999

2,846

23,059

1,155

1,272

807

402

51

448

19,000 to

19,999

1,638

30,350

746

589

648

705

0

0

20,000 to

20,999

1,787

17,129

982

1,336

670

392

102

169

21,000 to

21,999

1,766

19,379

1,312

973

881

0

0

22,000 to

22,999

2,164

19,211

1,060

1,165

23,000 to

23,999

1,773

15,901

1,321

24,000 to

24,999

2,236

25,915

1,936

25,000 to

25,999

2,049

20,080

26,000 to

26,999

2,866

24,540

27,000 to

27,999

2,735

28,000 to

28,999

29,000 to

29,999

i
cited 2,796

30,000 to

30,999

2,881

31,000 to

31,999

32,000 to

ed
r hiv
1,743c
58 a
1,781

ec
on D
1,168
919

6

1
423 20
9,
ber 1
716
em

0

0

1,009

141

256
285

1,097

676

51

1,485

1,220

574

0

0

3,426

3,247

2,637

1,658

90

315

2,068

2,250

1,250

642

0

0

2,144

2,581

1,570

750

51

25

23,685

2,405

2,766

1,959

927

0

0

30,037

2,635

4,167

2,732

3,944

0

0

4,645

35,248

4,186

3,286

3,407

3,334

0

0

32,999

3,693

32,824

2,772

3,494

2,555

2,086

0

0

33,000 to

33,999

5,340

47,778

5,324

6,802

2,699

2,303

1,285

12,497

34,000 to

34,999

6,854

45,445

4,021

4,733

2,947

1,983

0

0

35,000 to

35,999

5,624

43,703

5,061

7,710

4,018

2,279

51

6

36,000 to

36,999

4,117

38,378

4,713

5,526

4,092

2,405

0

0

37,000 to

37,999

4,249

37,374

3,895

5,137

2,845

2,544

51

125

38,000 to

38,999

3,563

28,156

3,467

5,714

2,273

1,824

45

70

39,000 to

39,999

2,424

19,563

3,873

4,689

3,066

1,620

51

605

40,000 to

49,999

40,781

373,170

41,471

82,316

32,293

22,853

1,872

23,598

50,000 to

59,999

40,452

369,738

40,026

72,582

32,897

27,878

298

1,361

60,000 to

69,999

40,632

401,521

38,857

71,059

31,444

26,762

200

82

70,000 to

79,999

36,292

389,686

35,757

71,102

31,433

26,153

180

479

80,000 to

89,999

27,645

299,245

27,767

65,040

23,245

21,992

202

2,284

90,000 to

99,999

19,601

232,290

20,475

48,025

19,375

18,909

50

15

100,000 to

149,999

47,910

649,038

51,934

127,455

43,788

47,157

515

872

150,000 to

199,999

15,583

302,511

15,768

50,219

13,111

20,122

96

4,375

200,000 to

299,999

9,216

166,919

9,225

29,080

7,027

12,598

88

815

300,000 to

399,999

2,943

70,148

3,146

13,093

2,077

2,685

19

41

400,000 to

499,999

1,685

41,046

1,711

9,261

1,189

2,131

18

139

3,063 ar
nM

.
, No

ham
. Bon

25,388
v
illey26,805

73

1,22513-1

500,000 to

999,999

2,687

67,916

2,720

28,531

1,495

3,470

22

3,109

1,000,000 to

1,999,999

819

28,151

851

15,591

456

8,151

9

1,077

2,000,000 to

2,999,999

186

7,943

206

5,655

103

1,761

a

a

3,000,000 to

3,999,999

87

5,488

94

6,575

40

4,283

0

0

4,000,000 to

4,999,999

58
147

3,399
27,144

67
161

2,921
53,773

30
72

1,299
43,134

a
4

a
8,150

372,978

$4,238,489

358,301

$834,127

290,642

$328,212

6,131

$64,161

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 110 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Total Contributions

Casualty and Theft Losses

Amount

Amount

Amount

Zero

(Thousands)

247

$1,495

25

$3,251

1,307

$14,789

2,718

0

0

0

0

0

0

0

536

568

0

0

302

1,011

784

12,133
2,396

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Total Federal Itemized
Deductions

All Other Deductions

Number

(Thousands)

(Thousands)

$115,395

1 to

999

1,000 to

1,999

53

29

0

0

169

79

171

2,000 to

2,999

148

388

0

0

154

189

253

6,413

3,000 to

3,999

96

880

0

0

50

45

252

6,781

4,000 to

4,999

148

117

0

0

103

64

199

2,421

5,000 to

5,999

149

129

0

0

103

7

654

8,370

6,000 to

6,999

0

0

0

0

51

13

273

7,848

7,000 to

7,999

531

531

0

0

298

1,770

836

11,867

8,000 to

8,999

524

772

51

265

479

5,940

680

16,334

9,000 to

9,999

411

324

0

0

206

285

921

13,896

10,000 to

10,999

376

579

0

0

324

1,309

751

10,092

11,000 to

11,999

626

830

0

0

200

1,584

928

16,659

12,000 to

12,999

645

1,098

0

0

548

2,110

1,162

18,718

13,000 to

13,999

501

732

51

3,772

154

540

863

16,324

14,000 to

14,999

759

782

0

0

405

1,263

1,702

22,754

15,000 to

15,999

2,033

1,069

0

0

199

1,323

2,798

40,027

16,000 to

16,999

606

1,029

0

0

405

2,826

1,324

22,202

17,000 to

17,999

1,010

2,403

0

0

539

2,876

1,525

24,505

18,000 to

18,999

1,258

2,122

0

0

565

4,912

3,392

45,019

19,000 to

19,999

1,002

1,295

0

0

496

2,652

2,037

47,472

20,000 to

20,999

1,174

1,777

0

0

621

2,042

2,176

34,703

21,000 to

21,999

1,714

1,397

0

0

792

2,512

39,119

22,000 to

22,999

1,449

1,882

0

0

23,000 to

23,999

1,563

2,893

0

on D

24,000 to

24,999

2,185

2,704

0

25,000 to

25,999

1,571

2,058

26,000 to

26,999

3,726

5,220

27,000 to

27,999

2,368

28,000 to

28,999

29,000 to

29,999

30,000 to

30,999

31,000 to

6
, 201

6,012
9
ber 1

893 cem
e

4,302

2,751

41,584

899

6,890

2,316

40,158

956

5,423

2,835

50,939

0

2,192

23,946

3,826

61,050

96

1,016

2,683

26,740

4,898

76,052

51

872

1,436

9,598

3,590

58,954

3,328

0

0

1,288

7,756

3,644

55,092

3,693

0

0

1,729

14,283

3,892

59,197

4,219

8,111

0

0

3,100

22,122

5,221

79,642

31,999

4,747

6,621

0

0

3,255

16,608

5,907

87,230

32,000 to

32,999

3,793

5,580

0

0

2,303

15,118

4,883

82,734

33,000 to

33,999

6,819

21,601

0

0

2,998

16,326

9,408

135,963

34,000 to

34,999

4,665

6,717

51

683

2,407

19,556

8,209

124,180

35,000 to

35,999

5,520

9,995

0

0

4,149

27,270

6,781

112,439

36,000 to

36,999

5,354

7,931

48

236

3,702

29,757

6,614

105,123

37,000 to

37,999

4,335

7,806

0

0

2,365

18,238

5,709

89,894

38,000 to

38,999

3,874

7,608

0

0

2,461

18,690

5,278

80,344

39,000 to

39,999

4,128

6,914

0

0

3,771

23,713

5,289

77,830

40,000 to

49,999

47,548

128,767

203

1,697

31,380

239,410

59,775

1,071,454

50,000 to

59,999

44,639

101,654

151

346

28,833

205,646

54,655

1,014,327

60,000 to

69,999

43,942

97,903

0

0

26,408

171,023

52,918

1,061,228

70,000 to

79,999

41,900

97,733

668

6,285

24,212

168,991

46,806

1,037,789

80,000 to

89,999

31,295

89,316

0

0

18,241

145,000

36,223

853,731

90,000 to

99,999

23,744

66,949

0

0

14,509

121,036

26,665

700,943

100,000 to

149,999

57,383

175,484

0

0

29,323

248,227

66,443

1,921,513

150,000 to

199,999

17,869

74,716

0

0

6,595

91,358

20,275

805,435

200,000 to

299,999

10,200

42,407

a

a

3,067

45,668

11,908

563,039

300,000 to

399,999

3,333

15,819

0

0

864

16,271

3,775

241,145

400,000 to

499,999

1,779

11,530

0

0

502

25,711

2,043

180,756

500,000 to

999,999

2,857

35,110

0

0

700

49,875

3,183

383,815

1,000,000 to

1,999,999

882

22,567

a

a

257

30,975

969

246,113

2,000,000 to

2,999,999

213

7,835

0

0

66

22,488

230

160,156

3,000,000 to

3,999,999

98

8,316

0

0

35

13,906

109

69,721

4,000,000 to

4,999,999

67
165

5,147
104,258

0
0

0
0

21
63

2,653
199,463

68
177

55,256
753,201

408,027

$1,219,412

1,415

$19,141

236,134

$2,157,676

506,184

$13,079,480

5,000,000 and over
TOTAL

,
ham
. Bon

2,495
in M
cited 2,756

2,892
yv
arille

-173
o.013

ed
rchiv
58 a 0

N

0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 111 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

California Adjust to Fed
Itemized Deductions

California Itemized Deductions

Amount

(Thousands)

Amount

Zero

(Thousands)

2,905

$20,432

2,979

$101,189

4,964

$38,771

7,942

$842

0

0

0

2,012

15,715

2,012

213

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Personal
Exemption
Credit

Number

California Standard Deductions

Amount

Personal
Exemption
Credit

(Thousands)

1 to

999

1,290

217

878

12,102

7,992

62,437

8,871

940

1,000 to

1,999

260

186

208

3,545

5,794

45,259

6,001

636

2,000 to

2,999

635

2,975

253

3,332

8,760

68,433

9,013

955

3,000 to

3,999

516

1,063

148

4,941

12,301

96,095

12,449

1,320

4,000 to

4,999

289

106

199

2,307

13,889

108,500

14,088

1,493

5,000 to

5,999

2,276

1,131

602

7,648

19,843

155,017

20,446

2,167

6,000 to

6,999

750

169

324

8,032

21,821

170,462

22,145

2,347

7,000 to

7,999

1,409

674

834

11,587

20,788

162,396

21,622

2,292

8,000 to

8,999

1,630

464

732

16,751

27,120

211,865

27,852

2,952

9,000 to

9,999

2,104

560

1,024

14,126

51,218

400,113

52,241

5,538

10,000 to

10,999

1,924

578

803

10,205

43,165

337,208

43,968

4,661

11,000 to

11,999

2,294

1,491

979

17,490

41,335

322,906

42,314

4,485

12,000 to

12,999

2,308

950

1,214

19,248

46,186

360,805

47,400

5,024

13,000 to

13,999

2,561

609

1,140

17,824

58,807

459,399

59,947

6,354

14,000 to

14,999

3,142

1,248

1,811

22,964

57,666

450,489

59,477

6,305

15,000 to

15,999

3,334

897

1,678

22,224

65,085

508,442

66,762

7,077

16,000 to

16,999

2,210

880

1,485

22,831

62,839

490,901

64,325

6,818

17,000 to

17,999

2,358

1,257

1,576

24,503

57,811

451,621

59,387

6,295

18,000 to

18,999

3,349

2,278

3,629

44,621

55,349

432,385

58,978

6,252

19,000 to

19,999

3,714

1,818

2,139

46,323

59,184

462,348

61,324

6,500

20,000 to

20,999

3,502

1,944

2,380

34,102

44,322

46,701

4,950

21,000 to

21,999

3,651

2,340

2,620

38,758

395,214

53,210

5,640

22,000 to

22,999

3,536

1,795

2,802

38,488

421,874

56,805

6,021

23,000 to

23,999

3,437

3,345

2,367

47,213

368,827

49,579

5,255

24,000 to

24,999

3,317

2,145

51,188

43,978

343,553

47,112

4,994

25,000 to

25,999

5,329

3,441

3,736

57,066

43,827

342,379

47,563

5,042

26,000 to

26,999

7,433

6,273

88,837

43,461

339,518

49,734

5,272

27,000 to

27,999

28,000 to

ham
. Bon

, No

4,930
yv
arille

hiv
8 arc
537,458

73

3,13513-1
.

ber

cem
n De
54,003
ed o
50,591

346,240
19,

2016

i
cited 4,616

4,628

3,482

53,855

45,154

352,742

48,636

5,155

28,999

4,886
nM

3,928

3,650

51,785

41,673

325,552

45,323

4,804

29,000 to

29,999

4,518

3,759

3,739

54,014

39,939

312,003

43,678

4,630

30,000 to

30,999

6,165

4,916

5,470

77,737

36,646

286,277

42,116

4,464

31,000 to

31,999

6,489

6,388

5,805

81,311

39,193

306,177

44,998

4,770

32,000 to

32,999

5,887

6,721

4,787

77,123

32,427

253,316

37,214

3,945

33,000 to

33,999

9,836

8,315

9,126

126,021

35,764

279,387

44,890

4,758

34,000 to

34,999

8,898

10,680

8,449

115,154

27,899

217,947

36,348

3,853

35,000 to

35,999

9,594

8,278

6,724

103,743

32,295

252,291

39,019

4,136

36,000 to

36,999

7,465

8,545

6,716

97,843

22,587

176,453

29,303

3,106

37,000 to

37,999

7,383

7,877

5,505

80,613

28,202

220,317

33,707

3,573

38,000 to

38,999

5,970

6,218

4,984

70,926

21,369

166,931

26,353

2,793

39,000 to

39,999

5,705

7,365

5,373

73,096

19,808

154,743

25,181

2,669

40,000 to

49,999

66,460

107,401

58,356

952,067

155,218

1,212,565

213,574

22,639

50,000 to

59,999

57,720

118,637

50,782

851,527

89,267

697,358

140,049

14,845

60,000 to

69,999

54,352

153,193

49,590

875,322

56,600

442,161

106,191

11,256

70,000 to

79,999

48,060

173,907

43,745

855,968

31,639

247,165

75,384

7,991

80,000 to

89,999

37,668

165,543

33,591

683,078

22,414

175,098

56,005

5,937

90,000 to

99,999

25,869

136,382

24,073

523,705

10,240

79,992

34,313

3,637

100,000 to

149,999

64,682

524,299

54,958

1,376,022

19,324

150,959

74,282

7,874

150,000 to

199,999

19,841

216,958

18,192

579,789

2,756

21,531

20,948

2,220

200,000 to

299,999

11,166

209,052

9,636

333,636

2,622

20,480

12,258

1,299

300,000 to

399,999

3,521

103,714

3,068

118,714

775

6,058

3,844

407

400,000 to

499,999

2,008

96,118

1,668

92,943

426

3,325

2,094

222

500,000 to

999,999

3,081

208,416

2,362

141,354

957

7,473

3,318

352

1,000,000 to

1,999,999

934

169,607

688

61,569

297

2,321

985

104

2,000,000 to

2,999,999

220

127,528

184

34,182

51

398

235

25

3,000,000 to

3,999,999

110

48,223

92

22,074

19

148

111

12

4,000,000 to

4,999,999

68
179

48,929
479,249

60
159

8,227
285,677

8
22

63
172

68
181

7
19

554,818

$3,234,699

472,964

$9,638,768

1,886,915

$14,740,574

2,359,878

$250,147

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 112 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Dependent
Exemption
Credit

Dependent
Exemption
Credit

Senior/Blind
Exemption
Credit

Senior/Blind
Exemption
Credit

Amount

Total Exemption Credit

Amount

Zero

(Thousands)

11,518

$3,755

710

$0

7,908

$4,646

0

$0

1,027

0

0

2,012

1,240

0

0

(Thousands)

Number

Amount

Number
3,149

Adjusted Gross Income Class
Negative

Number

Other State Tax Credit

Amount
(Thousands)

Number

(Thousands)

1 to

999

11,828

3,856

504

0

8,860

4,835

0

0

1,000 to

1,999

9,262

3,019

310

5

5,999

3,687

0

0

2,000 to

2,999

13,916

4,537

166

0

9,013

5,510

0

0

3,000 to

3,999

16,932

5,520

348

0

12,449

6,876

0

0

4,000 to

4,999

21,625

7,050

154

0

14,088

8,559

0

0

5,000 to

5,999

34,426

11,223

1,475

0

20,445

13,546

0

0

6,000 to

6,999

31,874

10,391

406

0

22,145

12,781

0

0

7,000 to

7,999

33,133

10,801

684

0

21,620

13,164

0

0

8,000 to

8,999

42,969

14,008

741

0

27,850

17,037

0

0

9,000 to

9,999

68,356

22,284

2,376

5

52,241

28,073

0

0

10,000 to

10,999

66,599

21,711

1,840

0

43,968

26,567

0

0

11,000 to

11,999

64,428

21,004

2,187

0

42,314

25,721

0

0

12,000 to

12,999

78,844

25,703

1,294

5

47,400

30,865

0

0

13,000 to

13,999

112,209

36,580

713

0

59,947

43,010

0

0

14,000 to

14,999

105,147

34,278

1,293

0

59,476

40,719

0

0

15,000 to

15,999

115,920

37,790

1,066

11

66,762

44,980

0

0

16,000 to

16,999

120,012

39,124

1,522

0

64,324

46,103

0

0

17,000 to

17,999

103,632

33,784

2,611

0

59,386

40,355

0

0

18,000 to

18,999

106,977

34,874

977

0

58,978

41,230

0

0

19,000 to

19,999

107,640

35,091

2,603

0

61,322

41,866

0

0

20,000 to

20,999

83,336

27,167

1,402

0

46,701

0

0

21,000 to

21,999

100,781

32,855

1,850

0

38,691

0

0

22,000 to

22,999

108,732

35,447

1,188

10

41,594

0

0

23,000 to

23,999

97,436

31,764

978

24,000 to

24,999

94,922

30,945

25,000 to

25,999

87,547

28,540

26,000 to

26,999

93,099

27,000 to

27,999

28,000 to

28,999

i
cited91,076

29,000 to

29,999

30,000 to

ber

cem
n De
56,805
ed o
53,210

32,266
19,

2016

rchiv
58 a 5

49,579

37,123

0

0

0

47,112

36,074

0

0

845

5

47,563

33,671

0

0

30,350

1,253

5

49,733

35,755

0

0

31,198

998

0

48,636

36,459

0

0

29,691

1,992

9

45,323

34,706

0

0

82,635

26,939

1,754

0

43,678

31,755

0

0

30,999

77,922

25,403

1,032

0

42,116

29,976

0

0

31,000 to

31,999

89,192

29,077

647

0

44,998

33,915

0

0

32,000 to

32,999

68,996

22,493

662

0

37,214

26,507

0

0

33,000 to

33,999

78,790

25,686

1,004

0

44,890

30,550

0

0

34,000 to

34,999

74,988

24,446

1,100

0

36,348

28,416

0

0

35,000 to

35,999

73,423

23,936

705

0

39,019

28,147

0

0

36,000 to

36,999

53,036

17,290

907

0

29,303

20,492

0

0

37,000 to

37,999

65,409

21,323

568

5

33,707

24,957

0

0

38,000 to

38,999

48,785

15,904

763

0

26,353

18,778

0

0

39,000 to

39,999

45,465

14,822

715

5

25,171

17,562

0

0

40,000 to

49,999

385,902

125,804

5,163

15

213,573

148,989

51

0

50,000 to

59,999

236,102

76,969

4,921

0

140,047

92,334

291

52

60,000 to

69,999

170,405

55,552

2,592

10

106,191

67,083

274

19

70,000 to

79,999

116,802

38,078

2,572

5

75,384

46,341

427

165

80,000 to

89,999

90,173

29,396

2,335

0

56,003

35,579

253

68

90,000 to

99,999

49,473

16,128

1,376

0

34,313

19,910

129

44

100,000 to

149,999

107,815

35,148

2,454

0

74,282

43,281

519

1,717

150,000 to

199,999

29,193

9,517

1,183

0

20,947

11,859

679

727

200,000 to

299,999

17,339

5,653

536

1

12,224

6,569

405

804

300,000 to

399,999

5,070

1,653

153

0

3,586

666

250

391

400,000 to

499,999

2,712

884

123

0

125

48

114

867

yv
arille

95,698
nM

.
, No

ham
. Bon

73

1,28113-1

500,000 to

999,999

4,084

1,331

137

0

102

51

334

4,325

1,000,000 to

1,999,999

1,349

440

40

0

a

a

190

3,882

2,000,000 to

2,999,999

306

100

11

0

a

a

56

2,207

3,000,000 to

3,999,999

155

51

8

0

0

0

34

1,748

4,000,000 to

4,999,999

91
272

30
89

5
5

0
0

0
0

0
0

24
69

1,027
5,906

4,108,910

$1,339,505

69,237

$105

2,352,751

$1,591,477

4,100

$23,949

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 113 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Total Special Credit

Renter's Credit

Amount

G-1 Tax/5870A Tax

Amount

Zero

(Thousands)

0

$0

0

$0

0

$0

47

0

0

0

0

0

0

0

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Alternative Minimum Tax

Amount
Number

(Thousands)

(Thousands)

$453

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

0

0

0

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

0

0

0

0

0

0

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

a

a

a

a

0

0

0

0

18,000 to

18,999

148

1

148

1

0

0

0

0

19,000 to

19,999

250

3

250

3

0

0

0

0

20,000 to

20,999

153

3

153

3

0

0

0

0

21,000 to

21,999

51

1

a

a

0

0

0

22,000 to

22,999

395

16

395

16

0

0

0

23,000 to

23,999

153

9

153

0

0

0

0

24,000 to

24,999

102

8

0

0

0

0

25,000 to

25,999

255

23

21

0

0

0

0

26,000 to

26,999

255

204

24

0

0

0

0

27,000 to

27,999

53

0

0

0

0

28,000 to

28,999

43

357

43

0

0

0

0

29,000 to

29,999

i 357
cited

510

402

43

402

43

0

0

0

0

30,000 to

30,999

102

8

102

8

0

0

0

0

31,000 to

31,999

51

6

51

6

0

0

0

0

32,000 to

32,999

102

12

102

12

0

0

0

0

33,000 to

33,999

1,135

136

1,135

136

0

0

0

0

34,000 to

34,999

255

31

255

31

0

0

0

0

35,000 to

35,999

255

31

255

31

0

0

0

0

36,000 to

36,999

153

28

102

12

0

0

0

0

37,000 to

37,999

7,333

119

5,497

80

0

0

0

0

38,000 to

38,999

6,221

197

4,755

153

0

0

0

0

39,000 to

39,999

6,395

349

4,783

258

0

0

0

0

40,000 to

49,999

60,439

6,850

48,789

4,874

0

0

0

0

50,000 to

59,999

60,375

9,114

50,309

5,795

0

0

0

0

60,000 to

69,999

47,252

8,165

40,040

4,745

0

0

48

6

70,000 to

79,999

19,112

3,879

10,703

1,280

0

0

129

8

80,000 to

89,999

7,788

1,402

0

0

0

0

300

241

m

26 onha

B
y v. 60

rille
n Ma
510

173
. 32551
, No
102

ed

9
rchiv
58 a 8

90

er 1
emb

e
0 c
on D

6
, 201

90,000 to

99,999

4,106

778

0

0

0

0

872

159

100,000 to

149,999

1,178

2,672

0

0

0

0

519

493

150,000 to

199,999

902

770

0

0

0

0

300

264

200,000 to

299,999

629

2,158

0

0

0

0

71

111

300,000 to

399,999

360

1,255

0

0

0

0

45

146

400,000 to

499,999

207

1,379

0

0

0

0

68

340

500,000 to

999,999

479

7,097

0

0

0

0

19

181

1,000,000 to

1,999,999

248

6,464

0

0

0

0

9

363

2,000,000 to

2,999,999

80

4,014

0

0

0

0

a

a

3,000,000 to

3,999,999

45

3,147

0

0

0

0

0

0

4,000,000 to

4,999,999

a
83

a
9,546

0
0

0
0

0
a

0
a

0
a

0
a

228,343

$71,453

169,859

$17,647

a

a

2,432

$3,006

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 114 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Mental Health Tax

Other Taxes

Amount

Taxes Withheld

Amount

0

$0

245

$174

2,850

$4,515

310

0

Zero

(Thousands)

0

0

0

0

0

0

0

701

103

70

(Thousands)

Number

Amount

Number

Adjusted Gross Income Class
Negative

Number

Estimated Taxes Paid

Amount
(Thousands)

Number

(Thousands)

$5,082

1 to

999

0

0

0

0

2,671

1,000 to

1,999

0

0

0

0

2,030

42

51

565

2,000 to

2,999

0

0

0

0

2,791

173

51

132

3,000 to

3,999

0

0

0

0

4,496

386

a

a

4,000 to

4,999

0

0

0

0

6,694

401

0

0

5,000 to

5,999

0

0

103

1

9,244

360

0

0

6,000 to

6,999

0

0

0

0

8,834

396

0

0

7,000 to

7,999

0

0

154

1

10,270

738

52

32

8,000 to

8,999

0

0

141

3

12,472

737

0

0

9,000 to

9,999

0

0

96

3

19,045

1,302

0

0

10,000 to

10,999

0

0

103

0

19,015

2,089

96

190

11,000 to

11,999

0

0

537

20

22,439

2,298

103

99

12,000 to

12,999

0

0

292

12

24,040

2,523

0

0

13,000 to

13,999

0

0

353

7

25,286

2,845

51

10

14,000 to

14,999

0

0

764

73

33,196

3,983

103

19

15,000 to

15,999

0

0

811

29

38,000

4,402

103

242

16,000 to

16,999

0

0

869

94

33,834

5,013

104

38

17,000 to

17,999

0

0

436

16

38,542

5,704

330

185

18,000 to

18,999

0

0

1,146

367

37,509

6,166

250

90

19,000 to

19,999

0

0

1,609

69

42,768

7,954

199

112

20,000 to

20,999

0

0

626

39

34,543

51

11

21,000 to

21,999

0

0

787

215

40,996

22,000 to

22,999

0

0

1,241

96

23,000 to

23,999

0

0

876

265

24,000 to

24,999

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

29,000 to

29,999

0

30,000 to

30,999

0

31,000 to

31,999

32,000 to
33,000 to

rilley

v

40,426

9,242

2016

a

a

243

52

9,672

51

9

38,206

9,651

102

53

40,804

11,392

51

6

43,191

13,713

150

63

0

2,184

136

41,587

13,500

0

0

0

791

72

39,041

14,103

102

55

0

791

59

38,606

15,490

51

75

0

1,798

52

37,474

14,508

0

0

0

0

548

58

39,088

17,853

204

90

32,999

0

0

1,003

85

34,068

16,443

51

7

33,999

0

0

929

185

40,645

21,163

96

26

34,000 to

34,999

0

0

1,097

95

33,723

17,867

96

32

35,000 to

35,999

0

0

1,926

330

34,945

22,631

1,291

1,143

36,000 to

36,999

0

0

737

105

28,090

18,237

150

145

37,000 to

37,999

0

0

2,496

394

32,347

22,907

52

28

38,000 to

38,999

0

0

816

110

25,132

19,538

204

186

39,000 to

39,999

0

0

705

110

24,419

20,202

153

63

40,000 to

49,999

0

0

7,421

904

201,645

215,924

1,052

1,608

50,000 to

59,999

0

0

6,230

959

134,912

225,014

1,489

2,170

60,000 to

69,999

0

0

6,230

1,451

101,128

244,688

2,958

3,658

70,000 to

79,999

0

0

5,985

1,834

73,134

216,384

1,307

3,011

80,000 to

89,999

0

0

3,764

1,338

54,156

206,969

1,217

2,290

90,000 to

99,999

0

0

2,980

1,301

32,627

153,617

1,986

4,747

100,000 to

149,999

0

0

5,214

2,528

69,575

468,514

4,805

19,778

150,000 to

199,999

0

0

1,354

1,158

18,392

184,467

4,174

23,634

200,000 to

299,999

0

0

515

718

10,610

167,188

2,457

26,253

300,000 to

399,999

0

0

187

430

2,994

68,039

1,324

22,624

400,000 to

499,999

0

0

103

436

1,741

49,578

874

20,798

500,000 to

999,999

0

0

44

51

2,592

123,196

1,789

70,000

1,000,000 to

1,999,999

895

3,148

21

51

725

59,175

716

85,746

2,000,000 to

2,999,999

226

2,952

a

a

161

20,636

182

39,146

3,000,000 to

3,999,999

109

2,537

a

a

75

16,297

90

25,953

4,000,000 to

4,999,999

68
177

2,268
20,055

a
5

a
36

55
124

11,354
62,086

60
162

27,474
255,494

1,475

$30,960

70,984

$16,840

1,828,068

$2,848,525

31,692

$643,384

5,000,000 and over
TOTAL

0

ha
. Bon
0

cem
n De
40,064
ed o

iv
arch
85
7358 97
1,06913-1
o.
1,782
185
m, N
1,066

6,217

8,343
9,
ber 1

cit

0
Ma
ed in

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 115 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Excess State Disability
Insurance (SDI)

Nonrefundable Child and
Dependent Credit

Amount

Amount

Credit to Next Year's Tax

Amount

(Thousands)

38

$11

0

$0

3,001

$10,232

112

$2,795

0

0

0

0

0

0

0

Zero

(Thousands)

Number

Amount

Number
0

Adjusted Gross Income Class
Negative

Number

Overpayment

Number

(Thousands)

(Thousands)

1 to

999

0

0

0

0

2,671

701

96

7

1,000 to

1,999

0

0

0

0

2,030

42

51

311

2,000 to

2,999

0

0

0

0

2,791

173

0

0

3,000 to

3,999

0

0

0

0

4,497

388

a

a

4,000 to

4,999

0

0

0

0

6,694

401

0

0

5,000 to

5,999

0

0

0

0

9,244

358

0

0

6,000 to

6,999

0

0

0

0

8,834

396

0

0

7,000 to

7,999

0

0

0

0

10,323

769

0

0

8,000 to

8,999

0

0

0

0

12,473

752

0

0

9,000 to

9,999

0

0

0

0

19,045

1,353

0

0

10,000 to

10,999

0

0

0

0

19,015

2,214

0

0

11,000 to

11,999

0

0

0

0

22,439

2,278

0

0

12,000 to

12,999

0

0

0

0

24,040

2,511

0

0

13,000 to

13,999

0

0

0

0

25,286

2,838

0

0

14,000 to

14,999

0

0

0

0

32,844

3,942

0

0

15,000 to

15,999

0

0

0

0

38,052

4,417

51

36

16,000 to

16,999

0

0

0

0

33,938

4,958

a

a

17,000 to

17,999

0

0

0

0

38,769

5,858

51

29

18,000 to

18,999

0

0

0

0

37,663

6,220

154

60

19,000 to

19,999

0

0

0

0

41,808

7,977

45

87

20,000 to

20,999

0

0

0

0

34,594

6,188

21,000 to

21,999

0

0

0

0

40,637

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

29,000 to

29,999

30,000 to

lley

0

9
8,218
ber 1

0

51

15

9,185

0

0

9,451

0

0

9,606

51

25

40,426 cem
e
on D
39,660

0

38,206

2

40,804

11,279

0

0

0

43,291

13,578

51

29

0

102

7

41,587

13,357

0

0

0

0

0

39,092

14,053

0

0

0

0

0

0

38,657

15,482

0

0

30,999

0

0

0

0

36,440

14,443

0

0

31,000 to

31,999

0

0

0

0

39,190

17,834

153

53

32,000 to

32,999

51

12

0

0

34,066

16,341

0

0

33,000 to

33,999

0

0

0

0

39,561

20,859

45

9

34,000 to

34,999

0

0

0

0

33,723

17,702

0

0

35,000 to

35,999

0

0

0

0

35,452

23,415

96

88

36,000 to

36,999

0

0

51

16

28,141

18,230

99

35

37,000 to

37,999

0

0

1,835

38

32,348

22,413

0

0

38,000 to

38,999

0

0

1,466

43

25,234

19,379

51

155

39,000 to

39,999

0

0

1,613

91

24,572

19,876

153

60

40,000 to

49,999

51

1

15,773

1,976

202,141

206,769

399

175

50,000 to

59,999

50

3

17,096

3,229

131,358

189,337

544

541

60,000 to

69,999

0

0

13,782

2,850

98,832

175,436

1,358

1,374

70,000 to

79,999

0

0

10,876

2,215

67,653

127,438

752

1,362

80,000 to

89,999

401

40

7,535

1,334

49,199

100,220

202

437

90,000 to

99,999

978

50

3,977

678

29,050

68,490

593

997

100,000 to

149,999

7,408

1,242

0

0

58,756

168,390

1,490

4,843

150,000 to

199,999

2,916

1,188

0

0

14,367

45,269

1,184

2,774

200,000 to

299,999

1,183

644

0

0

8,481

37,342

895

4,147

300,000 to

399,999

374

241

0

0

2,337

14,453

531

3,904

400,000 to

499,999

221

97

0

0

1,321

11,018

395

4,993

500,000 to

999,999

329

173

0

0

2,001

26,512

880

11,408

1,000,000 to

1,999,999

100

62

0

0

598

23,539

412

16,410

2,000,000 to

2,999,999

34

27

0

0

137

7,895

109

6,694

3,000,000 to

3,999,999

18

18

0

0

76

5,805

58

5,243

4,000,000 to

4,999,999

9
30

5
14

0
0

0
0

53
128

5,081
51,822

45
117

5,247
47,361

14,192

$3,829

74,156

$12,481

1,787,624

$1,624,484

11,277

$121,715

5,000,000 and over
TOTAL

in
cited

0

m

nha
v. Bo
0

173
5113.
, No

ed
rchiv
58 a 0
0

6
, 201

Mari
0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 116 of 201
TABLE B - 4E
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
HEAD OF HOUSEHOLD

Total Voluntary Contributions

Refund

Amount
Adjusted Gross Income Class
Negative

Number

(Thousands)

Tax Due
Amount

Number

Amount

(Thousands)

Number

(Thousands)

a

$0

2,897

$7,544

127

$158

0

Zero

0

0

0

0

0

1 to

999

0

0

2,626

697

51

4

1,000 to

1,999

0

0

1,979

36

51

305

2,000 to

2,999

51

0

2,740

173

0

0

3,000 to

3,999

0

0

4,496

386

0

0

4,000 to

4,999

0

0

6,694

401

0

0

5,000 to

5,999

0

0

9,244

358

0

0

6,000 to

6,999

51

0

8,834

395

0

0

7,000 to

7,999

103

3

10,271

767

51

1

8,000 to

8,999

176

0

12,298

751

51

2

9,000 to

9,999

51

1

19,045

1,353

51

0

10,000 to

10,999

51

1

19,015

2,214

51

1

11,000 to

11,999

51

0

22,387

2,277

0

0

12,000 to

12,999

206

6

24,040

2,505

0

0

13,000 to

13,999

103

8

25,286

2,830

0

0

14,000 to

14,999

103

1

32,792

3,940

404

16

15,000 to

15,999

154

16

38,001

4,378

380

23

16,000 to

16,999

250

1

33,739

4,946

a

a

17,000 to

17,999

206

5

38,717

5,824

103

1

18,000 to

18,999

51

0

37,509

6,148

775

331

19,000 to

19,999

96

1

41,763

7,889

1,006

4

20,000 to

20,999

255

53

34,441

6,174

51

40

21,000 to

21,999

147

6

40,586

8,196

404

22,000 to

22,999

198

10

40,426

9,175

23,000 to

23,999

147

4

39,609

9,448

0
Dec
on 404

24,000 to

24,999

204

1

38,104

45

0

25,000 to

25,999

51

1

11,278

102

4

26,000 to

26,999

102

43,240

13,548

0

0

27,000 to

27,999

8

41,587

13,352

51

2

28,000 to

28,999

2

39,092

14,050

404

19

29,000 to

29,999

51

1

38,657

15,482

0

0

30,000 to

30,999

192

3

36,440

14,439

1,033

2

31,000 to

31,999

153

4

39,037

17,777

51

1

32,000 to

32,999

51

2

34,066

16,339

a

a

33,000 to

33,999

102

1

39,561

20,848

1,033

59

34,000 to

34,999

102

1

33,723

17,701

0

0

35,000 to

35,999

51

1

35,407

23,326

784

30

36,000 to

36,999

249

10

28,090

18,184

0

0

37,000 to

37,999

0

0

32,348

22,413

0

0

38,000 to

38,999

102

6

25,183

19,218

0

0

39,000 to

39,999

201

6

24,419

19,800

10

5

40,000 to

49,999

912

33

201,893

206,566

5,238

624

50,000 to

59,999

805

30

130,912

188,789

6,785

1,756

60,000 to

69,999

353

47

97,868

174,029

6,656

3,688

70,000 to

79,999

353

30

67,150

126,040

7,478

6,799

80,000 to

89,999

252

11

49,048

99,766

6,704

7,235

90,000 to

99,999

202

8

28,715

67,492

5,246

7,090

100,000 to

149,999

660

12

57,500

163,516

15,304

31,749

150,000 to

199,999

676

137

13,214

43,523

6,579

26,839

200,000 to

299,999

135

5

7,907

33,292

3,798

24,457

300,000 to

399,999

17

1

1,996

10,555

1,534

16,016

400,000 to

499,999

0

0

1,038

6,095

803

12,234

500,000 to

999,999

17

0

1,430

15,296

1,328

23,088

1,000,000 to

1,999,999

a

a

385

7,682

402

15,421

2,000,000 to

2,999,999

a

a

93

1,843

100

8,015

3,000,000 to

3,999,999

0

0

39

563

35

5,535

4,000,000 to

4,999,999

0
0

0
0

25
64

263
6,060

23
56

2,688
12,996

8,804

$482

1,778,470

$1,507,511

75,546

$207,288

5,000,000 and over
TOTAL

v
illey
153 r
n Ma
i
204

cited

ham
. Bon
1

3

40,80413-17

.
, No

ed
r hiv
9,579c
58 a

16

92, 20

er 1
emb

0

47

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 117 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Federal AGI

Number of Returns
Adjusted Gross Income
Class
Negative

California
Adjustments

California
AGI

California
Deductions

Taxable
Income

Total Tax
Liability

Amount
All

Amount

Amount

Amount

Amount

Amount

(Thousands)

Taxable

(Thousands)

(Thousands)

(Thousands)

(Thousands)

(Thousands)

204

14

-$20,231

-$10,015

-$30,246

$4,007

$0

$0

0

Zero

0

0

0

0

0

0

0

1 to

999

51

0

39

0

39

434

0

0

1,000 to

1,999

154

0

196

0

196

2,538

0

0

2,000 to

2,999

154

0

172

206

377

1,469

0

0

3,000 to

3,999

51

0

191

0

191

402

0

0

4,000 to

4,999

51

0

243

0

243

402

0

0

5,000 to

5,999

51

0

279

0

279

402

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

52

0

-39

451

411

409

2

0

8,000 to

8,999

51

0

451

0

451

402

50

0

9,000 to

9,999

51

0

488

0

488

402

87

0

10,000 to

10,999

51

0

535

0

535

402

133

0

11,000 to

11,999

51

0

574

0

574

402

172

0

12,000 to

12,999

154

0

1,971

0

1,971

1,205

766

0

13,000 to

13,999

103

0

1,369

-13

1,356

851

506

0

14,000 to

14,999

257

0

2,935

810

3,745

3,637

379

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

104

0

1,357

360

1,717

811

906

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

103

0

2,037

0

2,037

803

1,233

0

20,000 to

20,999

45

0

1,769

-850

919

350

21,000 to

21,999

300

0

6,636

-193

6,443

569
6
, 201
3,492

0

22,000 to

22,999

204

0

4,616

0

3,023

0

23,000 to

23,999

51

0

1,194

24,000 to

24,999

0

0

0

25,000 to

25,999

96

26,000 to

26,999

147

27,000 to

27,999

28,000 to

28,999

687

507

0

0

0

0

0

-70

2,454

1,094

1,360

0

-137

3,942

1,321

2,622

0

0

1,378

0

1,378

398

980

0

45

0

1,477

-213

1,264

368

897

0

51

0

1,517

0

1,517

398

1,119

0
0

arill

M

0

4,080

51ey

0

73
2,52413 1
No.

be
1,593

4,616 ecem
nD
ed o1,194

rchiv
58 a 0
0

2,951 9
r1

m,

nha
v. Bo
45

29,000 to

in
cited
29,999

30,000 to

30,999

134

0

5,887

-1,753

4,135

2,230

1,905

31,000 to

31,999

102

0

2,980

218

3,198

796

2,401

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

291

0

11,508

-1,810

9,698

3,490

6,208

0

34,000 to

34,999

51

0

1,766

0

1,766

921

845

0

35,000 to

35,999

96

0

3,869

-495

3,374

748

2,625

0

36,000 to

36,999

144

0

6,584

-1,345

5,238

2,582

2,656

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

102

0

4,112

-190

3,922

2,408

1,514

0

39,000 to

39,999

99

0

4,895

-944

3,952

1,285

2,667

0

40,000 to

49,999

1,157

300

45,448

6,536

51,983

11,122

40,916

32

50,000 to

59,999

694

596

43,789

-5,135

38,654

7,004

31,650

187

60,000 to

69,999

395

197

24,977

717

25,695

8,961

16,733

174

70,000 to

79,999

252

202

19,164

-242

18,923

3,875

15,048

159

80,000 to

89,999

279

279

25,496

-1,627

23,869

4,521

19,347

340

90,000 to

99,999

252

202

23,824

-350

23,473

6,352

17,121

360

100,000 to

149,999

1,099

1,099

129,809

-2,021

127,788

37,649

90,139

2,616

150,000 to

199,999

237

237

44,782

622

45,404

5,392

40,012

2,439

200,000 to

299,999

157

156

42,009

-2,472

39,536

7,057

32,513

2,021

300,000 to

399,999

51

51

15,812

112

15,925

1,383

14,542

1,066

400,000 to

499,999

10

10

4,643

-253

4,390

282

4,108

329

500,000 to

999,999

68

68

49,947

-160

49,787

14,926

34,861

3,009

1,000,000 to

1,999,999

14

14

19,019

325

19,344

634

18,710

1,983

2,000,000 to

2,999,999

a

a

a

a

a

a

a

a

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
a

0
a

0
a

0
a

0
a

0
a

8,380

3,479

$576,152

-$18,828

$557,324

$153,996

$442,260

$18,003

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 118 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Wages and Salaries
Adjusted Gross Income
Class
Negative

Taxable Interest

Amount
Number
43

$1,329

0

0

Amount

(Thousands)

Zero

Number

Taxable Pensions and
Annuities

Taxable Dividends
Amount

Amount

(Thousands)

Number

166

$896

122

$811

61

$700

0

0

0

0

0

0

(Thousands)

Number

(Thousands)

1 to

999

0

0

51

16

0

0

0

0

1,000 to

1,999

51

777

103

22

51

53

51

62

2,000 to

2,999

51

172

51

5

0

0

103

187

3,000 to

3,999

51

191

0

0

0

0

0

0

4,000 to

4,999

0

0

51

48

51

133

51

15

5,000 to

5,999

0

0

51

1

51

44

51

235

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

a

a

51

1

51

54

0

0

8,000 to

8,999

0

0

0

0

0

0

51

451
0

9,000 to

9,999

0

0

0

0

0

0

0

10,000 to

10,999

51

535

0

0

0

0

0

0

11,000 to

11,999

0

0

51

13

0

0

51

254

12,000 to

12,999

154

1,970

51

1

0

0

0

0

13,000 to

13,999

51

673

103

3

0

0

51

483

14,000 to

14,999

103

1,212

154

27

103

8

206

1,913

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

51

851

a

a

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

51

1,023

51

15

0

0

51

998

20,000 to

20,999

0

0

45

1

0

0

45

21,999

204

4,377

96

23

45

2016 51

918

21,000 to
22,000 to

22,999

153

2,355

102

28

535

0

0

23,000 to

23,999

51

1,194

0

0

0

0

24,000 to

24,999

0

0

0

0

0

0

0

25,000 to

25,999

96

1,588

1

51

91

45

609

26,000 to

26,999

147

0

27,000 to

27,999

28,000 to

28,999

M
ed in

0

5

3
3 17
. 196, No 0

5,201am
h
. Bon
1,378

l yv
aril0e
51

ived
0h
8 arc
0

ber

ecem
on D
0
51

297 9,
1

728

0

0

0

0

0

0

0

0

0

0

45

24

0

0

45

1,241

29,000 to

29,999
cit

51

1,517

0

0

0

0

0

0

30,000 to

30,999

0

0

134

97

90

748

90

1,917

31,000 to

31,999

51

1,615

102

124

51

70

51

112

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

243

7,437

189

160

0

0

93

2,896

34,000 to

34,999

51

1,746

51

20

0

0

0

0

35,000 to

35,999

96

3,530

0

0

0

0

0

0

36,000 to

36,999

99

2,238

144

20

48

8

93

2,373

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

51

2,004

102

200

102

1,582

0

0

39,000 to

39,999

51

2,027

48

0

0

0

48

1,924

40,000 to

49,999

706

27,803

656

1,793

52

622

102

1,036

50,000 to

59,999

401

19,840

596

548

99

1,265

396

8,236

60,000 to

69,999

101

3,830

197

522

48

216

195

10,909

70,000 to

79,999

252

17,026

151

62

101

516

50

483

80,000 to

89,999

151

10,043

231

637

80

111

228

9,382

90,000 to

99,999

252

22,873

151

73

0

0

101

1,201

100,000 to

149,999

1,099

102,966

1,099

224

440

163

440

18,458

150,000 to

199,999

237

24,589

237

5,460

220

1,523

17

790

200,000 to

299,999

118

25,356

140

465

129

1,228

18

3,343

300,000 to

399,999

34

5,307

34

29

34

2,739

17

4,707

400,000 to

499,999

10

99

10

23

10

12

0

0

500,000 to

999,999

34

25,159

68

72

34

324

17

539

1,000,000 to

1,999,999

12

9,824

13

232

11

998

a

a

2,000,000 to

2,999,999

5

6,355

7

970

a

a

a

a

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
a

0
a

0
a

0
a

0
0

0
0

5,470

$348,731

5,685

$12,885

2,135

$15,804

2,878

$77,257

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 119 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Business Income

Net Sale of Capital Assets

Profit
Adjusted Gross Income
Class
Negative

Loss
Amount

Number
25

Amount

(Thousands)

$559

0

Zero

Profit

Number

0

Loss
Amount

Amount

(Thousands)

Number

Number

62

-$801

69

$1,581

78

0

0

0

0

0

0

(Thousands)

(Thousands)

-$206

1 to

999

51

190

0

0

0

0

51

-154

1,000 to

1,999

51

751

0

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

51

-154

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

51

541

0

0

0

0

51

-154

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

51

525

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

51

212

0

0

0

0

0

0

14,000 to

14,999

103

666

51

-94

0

0

103

-3

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

51

915

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

0

21,000 to

21,999

51

402

0

0

45

0

0

22,000 to

22,999

51

1,231

0

0

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

25,000 to

25,999

51

192

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

29,000 to

29,999

30,000 to

173
0
. 13, No

ed
rchiv
58 a 0

on

mb 554

51 ece
D
0

0

0

0

0

0
0

0

0

0

0

51

202

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

30,999

0

0

0

0

45

591

0

0

31,000 to

31,999

51

2,102

0

0

51

2

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

51

85

0

0

0

0

0

0

34,000 to

34,999

0

0

0

0

0

0

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

0

0

0

0

48

6

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

102

-306

39,000 to

39,999

0

0

0

0

0

0

0

0

40,000 to

49,999

153

6,953

348

-4,390

400

7,596

52

-156

50,000 to

59,999

50

705

50

-298

0

0

97

-153

60,000 to

69,999

147

7,499

0

0

48

145

0

0

70,000 to

79,999

50

69

0

0

50

1,252

101

-152

80,000 to

89,999

0

0

0

0

80

3,668

50

-151

90,000 to

99,999

0

0

50

-684

0

0

50

-151

100,000 to

149,999

440

369

0

0

220

278

220

-660

150,000 to

199,999

220

605

0

0

0

0

220

-660

200,000 to

299,999

34

135

a

a

51

557

61

-167

300,000 to

399,999

0

0

0

0

34

3,020

0

0

400,000 to

499,999

0

0

0

0

10

596

0

0

500,000 to

999,999

a

a

0

0

17

743

17

-17

1,000,000 to

1,999,999

a

a

a

a

7

2,704

4

-9

2,000,000 to

2,999,999

0

0

0

0

a

a

a

a

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
0

0
0

0
0

0
0

0
a

0
a

0
a

0
a

1,804

$25,404

581

-$6,330

1,283

$30,877

1,312

-$3,262

in
cited

5,000,000 and over
TOTAL

l
l0ey
Mari 0

0

0

184
er 19

6
, 201

m

0
nha
v. Bo

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 120 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE
Rents and Royalties
Profit
Adjusted Gross Income
Class
Negative

Partnerships and S-Corp
Gain

Loss
Amount

Number
7

$384

0

0

0

Amount

(Thousands)

Zero

Number

Partnerships and S-Corp
Loss

Amount

Amount

(Thousands)

Number

58

-$1,510

57

$1,876

58

0

0

0

0

0

0

0

0

0

0

0

0

0
0

(Thousands)

Number

(Thousands)

$5,319

1 to

999

1,000 to

1,999

0

0

51

-1,285

0

0

0

2,000 to

2,999

51

111

51

-229

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

a

a

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

51

162

51

-117

0

0

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

0

21,000 to

21,999

0

0

0

0

0

0

0

22,000 to

22,999

0

0

0

0

0

0

0

23,000 to

23,999

0

0

0

0

0

0

24,000 to

24,999

0

0

0

0

0

0

0

25,000 to

25,999

0

0

ed
rchiv
58 a 0
0

0

0

0

0

26,000 to

26,999

0

51

-1,274

0

0

0

0

27,000 to

27,999

0

0

0

0

0

0

28,000 to

28,999

173

0am

0
. 13, No

ecem
on D
0
0

2016

0

h
. Bon 0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

yv
arille

M
ed in

0

0 9,
ber 1

29,000 to

29,999
cit

30,000 to

30,999

0

0

0

0

0

0

0

0

31,000 to

31,999

0

0

51

-313

0

0

51

349

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

93

-998

0

0

0

0

34,000 to

34,999

0

0

0

0

0

0

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

48

572

0

0

0

0

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

51

526

0

0

51

92

51

184

39,000 to

39,999

0

0

0

0

0

0

0

0

40,000 to

49,999

51

1,040

103

-261

52

1

53

321

50,000 to

59,999

247

1,847

50

-503

0

0

0

0

60,000 to

69,999

48

65

0

0

0

0

0

0

70,000 to

79,999

0

0

0

0

0

0

0

0

80,000 to

89,999

0

0

80

-22

0

0

0

0

90,000 to

99,999

0

0

0

0

50

754

50

149

100,000 to

149,999

220

561

220

-223

0

0

0

0

150,000 to

199,999

220

5,263

0

0

220

17,891

220

4,240

200,000 to

299,999

28

314

0

0

44

3,378

18

5

300,000 to

399,999

17

110

0

0

17

7

17

3

400,000 to

499,999

0

0

10

-86

10

803

0

0

500,000 to

999,999

0

0

0

0

17

10,612

17

71

1,000,000 to

1,999,999

4

21

a

a

8

4,833

7

545

2,000,000 to

2,999,999

0

0

a

a

a

a

a

a

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
0

0
0

0
a

0
a

0
a

0
a

0
a

0
a

1,044

$10,975

876

-$6,896

532

$43,176

548

$11,408

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 121 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE
Farm Income
Estates and Trusts Gain
Adjusted Gross Income
Class
Negative

Estates and Trusts Loss

Amount

Profit

Amount

(Thousands)

0

$0

0

$0

a

a

a

a

0

0

0

0

0

0

0

0

(Thousands)

Number

Amount

Number

Zero

Number

Loss
Amount

(Thousands)

Number

(Thousands)

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

0

0

0

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

0

0

0

0

0

0

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

0

21,000 to

21,999

0

0

0

0

0

0

0

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

ed
rchiv
58 a 0
0

173

on D
0

0

. Bon 0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

yv
arille

M
ed in

2016

0 ecem

0
. 13, No

0
ham

0 9,
ber 1

29,000 to

cit
29,999

30,000 to

30,999

0

0

0

0

0

0

0

0

31,000 to

31,999

0

0

0

0

0

0

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

0

0

0

0

0

0

34,000 to

34,999

0

0

0

0

0

0

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

0

0

0

0

0

0

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

0

0

39,000 to

39,999

0

0

0

0

0

0

0

0

40,000 to

49,999

a

a

0

0

0

0

0

0

50,000 to

59,999

0

0

0

0

0

0

0

0

60,000 to

69,999

0

0

0

0

0

0

0

0

70,000 to

79,999

0

0

0

0

0

0

0

0

80,000 to

89,999

0

0

0

0

0

0

0

0

90,000 to

99,999

0

0

0

0

0

0

0

0

100,000 to

149,999

0

0

0

0

0

0

0

0

150,000 to

199,999

0

0

a

a

0

0

0

0

200,000 to

299,999

0

0

0

0

0

0

0

0

300,000 to

399,999

0

0

0

0

0

0

0

0

400,000 to

499,999

0

0

0

0

0

0

0

0

500,000 to

999,999

0

0

0

0

0

0

0

0

1,000,000 to

1,999,999

a

a

a

a

0

0

a

a

2,000,000 to

2,999,999

a

a

0

0

0

0

0

0

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
0

0
0

0
0

0
0

0
0

0
0

a

a

a

a

a

a

a

a

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 122 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE
All Others Federal Income
Sources Profit
Adjusted Gross Income
Class
Negative

All Other Federal Income
Sources Loss

Amount
Number

(Thousands)

93

$3,334

0

0

Zero

Total Income

Amount
Number

Individual Retirement Plan

Amount

Amount

(Thousands)

Number

153

$22,850

204

-$19,721

0

$0

0

0

0

0

0

0

(Thousands)

Number

(Thousands)

1 to

999

0

0

0

0

51

52

0

0

1,000 to

1,999

0

0

0

0

154

379

51

46

2,000 to

2,999

51

132

0

0

154

377

0

0

3,000 to

3,999

0

0

0

0

51

191

0

0

4,000 to

4,999

51

202

0

0

51

243

0

0

5,000 to

5,999

0

0

0

0

51

279

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

a

a

52

1

0

0

8,000 to

8,999

0

0

0

0

51

451

0

0

9,000 to

9,999

0

0

0

0

51

525

0

0

10,000 to

10,999

0

0

0

0

51

535

0

0

11,000 to

11,999

51

306

0

0

51

574

0

0

12,000 to

12,999

0

0

0

0

154

1,971

0

0

13,000 to

13,999

51

13

0

0

103

1,384

0

0

14,000 to

14,999

103

46

51

838

257

2,982

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

a

a

104

1,422

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

103

2,037

0

0

20,000 to

20,999

45

112

0

0

45

1,030

0

0

21,000 to

21,999

96

654

0

0

300

0

0

22,000 to

22,999

0

0

0

0

4,703

0

0

23,000 to

23,999

0

0

0

1,194

0

0

24,000 to

24,999

0

0

0

0

0

0

0

25,000 to

25,999

45

70

22

96

2,730

0

0

26,000 to

26,999

45

0

147

4,080

0

0

27,000 to

27,999

0

0

51

1,378

0

0

28,000 to

28,999

213

0

0

45

1,477

0

0

0

0

0

0

51

1,517

0

0
0

h
. Bon 0

M
ed in

yv
arille
45
0

5

3
3 17
. 151, No 0

153am

ived
0h
8 arc
0

ber

m
Dece
on 51
204

6,665 9,
1

2016

29,000 to

29,999
cit

30,000 to

30,999

134

2,534

0

0

134

5,887

0

31,000 to

31,999

51

31

51

277

102

3,118

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

189

1,934

0

0

291

11,514

0

0

34,000 to

34,999

0

0

0

0

51

1,766

0

0

35,000 to

35,999

45

495

0

0

96

4,026

45

157

36,000 to

36,999

144

1,367

0

0

144

6,584

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

102

414

0

0

102

4,328

0

0

39,000 to

39,999

99

944

0

0

99

4,895

0

0

40,000 to

49,999

749

13,459

349

8,261

1,157

46,915

96

340

50,000 to

59,999

493

12,837

50

483

694

43,840

0

0

60,000 to

69,999

246

3,213

0

0

395

26,399

0

0

70,000 to

79,999

151

241

0

0

252

19,496

50

326

80,000 to

89,999

128

1,840

0

0

279

25,508

0

0

90,000 to

99,999

202

235

0

0

252

24,152

50

328

100,000 to

149,999

1,099

7,807

0

0

1,099

129,943

0

0

150,000 to

199,999

17

110

0

0

237

50,097

0

0

200,000 to

299,999

122

4,510

18

3,156

157

35,951

0

0

300,000 to

399,999

17

25

0

0

51

15,939

0

0

400,000 to

499,999

10

3,196

0

0

10

4,643

0

0

500,000 to

999,999

34

14,220

0

0

68

51,639

0

0

1,000,000 to

1,999,999

6

147

a

a

14

19,210

0

0

2,000,000 to

2,999,999

a

a

a

a

a

a

0

0

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
0

0
0

0
a

0
a

0
0

0
0

4,721

$78,737

730

$37,988

8,380

$582,798

293

$1,197

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 123 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Student Loan Interest
Adjusted Gross Income
Class
Negative

Tuition & Fees

Amount

Moving Expense

Amount

(Thousands)

104

$21

73

$254

0

$0

29

0

0

0

0

0

0

0

0

0

0

0

0

51

13
53

(Thousands)

Number

Amount

Number

Zero

Number

Half Self-Employment Tax

Amount
(Thousands)

Number

(Thousands)

$34

1 to

999

0

0

1,000 to

1,999

0

0

0

0

0

0

51

2,000 to

2,999

0

0

51

206

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

a

a

0

0

0

0

51

38

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

51

37

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

51

15

14,000 to

14,999

0

0

0

0

0

0

103

47

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

51

65

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

21,000 to

21,999

0

0

0

0

0

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

0

24,000 to

24,999

0

0

25,000 to

25,999

51

11

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

0

0

0

0

2016 51

28

51

87

0

0

0

0

0

0

0

0

0

51

14

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

. Bo
l yv
aril0e

M
ed in

0
nham
0

iv
0
arch
7358 0
0 1
. 13, No 0
0

cem
n De
ed o 0

9,
ber 01

0

29,000 to

29,999
cit

30,000 to

30,999

0

0

0

0

0

0

0

0

31,000 to

31,999

0

0

0

0

0

0

51

138

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

0

0

0

0

51

6

34,000 to

34,999

0

0

0

0

0

0

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

0

0

0

0

0

0

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

51

204

0

0

0

0

39,000 to

39,999

0

0

0

0

0

0

0

0

40,000 to

49,999

a

a

0

0

0

0

153

491

50,000 to

59,999

0

0

0

0

0

0

50

50

60,000 to

69,999

0

0

0

0

0

0

147

530

70,000 to

79,999

0

0

0

0

0

0

50

5

80,000 to

89,999

0

0

0

0

0

0

0

0

90,000 to

99,999

0

0

0

0

0

0

0

0

100,000 to

149,999

0

0

0

0

0

0

220

24

150,000 to

199,999

0

0

0

0

0

0

220

43

200,000 to

299,999

0

0

0

0

0

0

34

2

300,000 to

399,999

0

0

0

0

0

0

0

0

400,000 to

499,999

0

0

0

0

0

0

0

0

500,000 to

999,999

0

0

0

0

0

0

34

264

1,000,000 to

1,999,999

0

0

0

0

0

0

a

a

2,000,000 to

2,999,999

0

0

0

0

0

0

0

0

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
0

0
0

0
0

0
0

0
0

0
0

0
a

0
a

207

$41

176

$664

0

$0

1,607

$2,007

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 124 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Self-Employed Health
Insurance

Self-Employed Retirement
Plan

Amount

Adjusted Gross Income
Class
Negative

Number

$53

0

0

Amount

(Thousands)

5

Zero

Penalty on Early Withdrawl
of Savings

Number

Alimony Paid

Amount

Amount

(Thousands)

Number

a

a

0

$0

0

0

0

0

0

0

0

(Thousands)

Number

(Thousands)

$0

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

51

84

0

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

0

0

0

0

0

0

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

0

21,000 to

21,999

0

0

0

0

0

0

0

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

. Bon 0

di

0
v
rilley
n Ma 0

2016

0 ecem

0

0

0

0

0

0

0

0

0

0

183

0

0

0

0

0

0

0

0

0

0

ed
rchiv
58 a 0
0

173

3
. 151, No

0
ham

0 9,
ber 1

on D
0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

29,000 to

cite
29,999

30,000 to

30,999

0

0

0

0

0

0

0

0

31,000 to

31,999

0

0

0

0

0

0

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

0

0

0

0

0

0

34,000 to

34,999

0

0

0

0

0

0

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

0

0

0

0

0

0

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

0

0

39,000 to

39,999

0

0

0

0

0

0

0

0

40,000 to

49,999

102

630

0

0

0

0

0

0

50,000 to

59,999

0

0

0

0

48

1

0

0

60,000 to

69,999

99

831

48

48

0

0

0

0

70,000 to

79,999

0

0

0

0

0

0

0

0

80,000 to

89,999

0

0

0

0

0

0

0

0

90,000 to

99,999

0

0

0

0

0

0

0

0

100,000 to

149,999

0

0

0

0

0

0

0

0

150,000 to

199,999

220

2,245

0

0

0

0

0

0

200,000 to

299,999

0

0

0

0

0

0

0

0

300,000 to

399,999

0

0

0

0

0

0

0

0

400,000 to

499,999

0

0

0

0

0

0

0

0

500,000 to

999,999

17

471

a

a

0

0

0

0

1,000,000 to

1,999,999

a

a

0

0

0

0

0

0

2,000,000 to

2,999,999

0

0

0

0

0

0

0

0

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
0

0
0

0
0

0
0

0
0

0
0

497

$4,343

118

$1,242

48

$1

0

$0

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 125 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Domestic Production

Total Adjustments

Amount

Adjusted Gross Income
Class
Negative

Number

Total California Subtractions Total California

Amount
Number

(Thousands)

Amount

(Thousands)

Number

Additions
Amount

Number

(Thousands)

(Thousands)

a

a

154

$511

184

$27,794

183

$17,779

0

Zero

0

0

0

0

0

0

0
0

1 to

999

0

0

51

13

0

0

0

1,000 to

1,999

0

0

51

183

0

0

0

0

2,000 to

2,999

0

0

51

206

0

0

51

206

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

52

41

a

a

a

a

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

51

37

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

51

15

51

13

0

0

14,000 to

14,999

0

0

103

47

51

29

51

840

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

51

65

0

0

a

a

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

45

850

21,000 to

21,999

0

0

51

28

96

22,000 to

22,999

0

0

51

87

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

d in

0

0

0

0

0

0

0

0

0

0

0

0

0

207

45

70

0

0

0

0

45

137

0

0

0

0

0

0

0

0

ed
rchiv
58 a 0
0

ber

0 ecem
on D
0

0

. Bon 0

0

0

0

0

45

213

0

0

0

0

0

0

0

0

0

0

yv
arille

M

193 9
1

0

3
3 17
. 151, No

0
ham

6
, 201

29,000 to

cite
29,999

30,000 to

30,999

0

0

0

0

134

1,753

0

0

31,000 to

31,999

0

0

51

138

102

77

51

295

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

51

6

138

1,937

51

127

34,000 to

34,999

0

0

0

0

0

0

0

0

35,000 to

35,999

0

0

45

157

45

495

0

0

36,000 to

36,999

0

0

0

0

93

1,347

48

2

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

102

217

102

197

51

8

39,000 to

39,999

0

0

0

0

99

944

0

0

40,000 to

49,999

0

0

300

1,467

698

1,756

400

8,292

50,000 to

59,999

0

0

99

51

493

5,618

50

483

60,000 to

69,999

0

0

197

1,422

294

12,797

149

13,514

70,000 to

79,999

0

0

101

331

202

242

0

0

80,000 to

89,999

0

0

50

13

128

1,640

50

13

90,000 to

99,999

0

0

50

328

202

350

0

0

100,000 to

149,999

0

0

440

134

660

2,045

220

24

150,000 to

199,999

220

1,608

220

5,315

17

110

220

732

200,000 to

299,999

0

0

34

2

90

3,890

34

1,418

300,000 to

399,999

0

0

17

126

17

14

17

126

400,000 to

499,999

0

0

0

0

10

262

10

8

500,000 to

999,999

0

0

34

1,691

34

301

34

141

1,000,000 to

1,999,999

a

a

a

a

6

789

10

1,114

2,000,000 to

2,999,999

0

0

0

0

5

279

5

618

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
a

0
a

0
a

0
a

0
a

0
a

226

$2,249

2,567

$13,444

4,131

$66,148

1,691

$47,319

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 126 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Medical Expenses
Adjusted Gross Income
Class
Negative

State and Local Income Taxes

Amount
Number

(Thousands)

89

$1,251

0

0

Zero

Real Estate Taxes

Amount
Number

Personal Property Taxes

Amount

Amount

(Thousands)

Number

Number

114

$265

96

$746

84

0

0

0

0

0

0

(Thousands)

(Thousands)

$31

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

51

127

51

14

51

256

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

51

293

154

44

154

487

51

5

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

21,000 to

21,999

45

819

45

31

45

45

0

22,000 to

22,999

0

0

0

0

52 9
ber 1

0

0

0

0

23,000 to

23,999

0

0

51

51

149

51

8

24,000 to

24,999

0

0

0

0

0

0

0

25,000 to

25,999

0

0

26

51

93

51

18

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

0ey

ed in

51

1

51

133

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

arill

M

0
nham

3
3 17
. 151, No

ed
rchiv
58 a 0
44

0 ecem
on D

6
, 201

v. Bo

29,000 to

cit
29,999

30,000 to

30,999

90

466

134

164

134

682

134

42

31,000 to

31,999

0

0

0

0

0

0

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

96

149

96

211

96

330

45

21

34,000 to

34,999

0

0

51

33

51

248

51

22

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

45

1,202

144

400

93

328

144

18

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

102

208

102

651

51

19

39,000 to

39,999

48

108

48

15

48

180

48

10

40,000 to

49,999

49

138

305

385

257

1,189

202

66

50,000 to

59,999

99

99

250

805

250

764

99

19

60,000 to

69,999

99

826

147

315

197

1,715

99

61

70,000 to

79,999

0

0

202

797

202

890

151

107

80,000 to

89,999

0

0

149

880

149

369

149

54

90,000 to

99,999

50

3

202

516

202

1,223

202

82

100,000 to

149,999

0

0

1,099

5,602

1,099

6,121

1,099

412

150,000 to

199,999

a

a

237

6,163

237

1,863

237

235

200,000 to

299,999

a

a

157

3,104

157

1,264

105

46

300,000 to

399,999

17

197

51

760

34

410

51

35

400,000 to

499,999

0

0

10

24

10

71

10

2

500,000 to

999,999

0

0

51

3,185

68

599

68

40

1,000,000 to

1,999,999

0

0

14

1,774

13

263

a

a

2,000,000 to

2,999,999

0

0

a

a

a

a

6

3

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
0

0
0

0
a

0
a

0
a

0
a

0
a

0
a

847

$6,017

3,975

$28,807

3,909

$21,294

3,240

$1,376

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 127 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Other Taxes

Total Taxes

Amount

Adjusted Gross Income
Class
Negative

Number

Amount
Number

(Thousands)

Points and Investment
Interest

Mortgage Interest
Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

a

a

115

$1,045

54

$813

13

0

Zero

0

0

0

0

0

0

$40
0

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

0

0

51

270

103

1,739

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

51

37

154

573

154

1,577

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

0

21,000 to

21,999

0

0

45

84

45

0

0

22,000 to

22,999

0

0

0

0

0

0

0

23,000 to

23,999

0

0

51

51

530

0

0

24,000 to

24,999

0

0

0

0

0

0

0

25,000 to

25,999

0

0

15

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

d in

0 ecem
on D

137

51

564

51

51

134

51

440

0

0

0

0

0

0

0

0
0

0

. Bon 0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

yv
arille

M

0
ham

3
3 17
. 151, No

ed
rchiv
58 a 0
201

63 9
ber 1

6
, 201

29,000 to

cite
29,999

30,000 to

30,999

0

0

134

888

45

293

0

0

31,000 to

31,999

0

0

0

0

0

0

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

96

561

96

1,170

0

0

34,000 to

34,999

0

0

51

303

51

429

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

0

0

144

747

48

491

48

6

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

51

15

102

894

102

1,502

51

4

39,000 to

39,999

48

2

48

208

48

554

48

15

40,000 to

49,999

0

0

305

1,640

257

1,835

53

40

50,000 to

59,999

101

24

250

1,613

250

2,099

0

0

60,000 to

69,999

0

0

197

2,090

197

4,333

48

1

70,000 to

79,999

0

0

202

1,795

202

2,108

0

0

80,000 to

89,999

48

1

149

1,303

149

1,465

50

11

90,000 to

99,999

0

0

202

1,821

202

4,313

50

5

100,000 to

149,999

0

0

1,099

12,134

1,099

24,055

660

46

150,000 to

199,999

0

0

237

8,261

237

1,718

220

170

200,000 to

299,999

17

6

157

4,420

146

2,480

44

14

300,000 to

399,999

0

0

51

1,205

17

401

17

4

400,000 to

499,999

0

0

10

97

10

268

10

3

500,000 to

999,999

0

0

68

3,823

68

1,105

17

66

1,000,000 to

1,999,999

a

a

14

2,040

10

309

4

48

2,000,000 to

2,999,999

0

0

a

a

a

a

a

a

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
a

0
a

0
a

0
a

0
a

0
a

320

$89

4,045

$51,566

3,751

$56,854

1,388

$556

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 128 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Total Interest
Adjusted Gross Income
Class
Negative

Cash/Check Contributions

Amount

Non-Cash Contributions

Amount

(Thousands)

55

$853

a

a

a

a

a

a

0

0

0

0

0

0

0

0

(Thousands)

Number

Amount

Number

Zero

Number

Contribution Carryover

Amount
(Thousands)

Number

(Thousands)

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

103

1,739

51

13

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

154

1,577

51

26

51

19

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

0

21,000 to

21,999

45

63

45

4

45

22,000 to

22,999

0

0

0

0

23,000 to

23,999

51

530

0

0

24,000 to

24,999

0

0

25,000 to

25,999

51

579

26,000 to

26,999

51

27,000 to

27,999

28,000 to

28,999

440am

ecem
on D
0
0

2016

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

h
. Bon 0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

yv
arille

M
ed in

ed

iv
0
arch
7358 5
31
. 151, No
0

22 9,
ber 1

29,000 to

29,999
cit

30,000 to

30,999

45

293

134

325

90

166

0

0

31,000 to

31,999

0

0

0

0

0

0

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

96

1,170

45

56

96

48

0

0

34,000 to

34,999

51

429

51

205

51

18

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

48

497

144

349

45

9

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

102

1,505

102

106

102

50

0

0

39,000 to

39,999

48

569

48

17

0

0

0

0

40,000 to

49,999

257

1,875

201

661

151

69

0

0

50,000 to

59,999

250

2,099

101

110

101

136

0

0

60,000 to

69,999

197

4,334

99

139

0

0

0

0

70,000 to

79,999

202

2,108

151

233

151

136

0

0

80,000 to

89,999

149

1,475

149

742

149

228

0

0

90,000 to

99,999

202

4,318

151

41

151

170

0

0

100,000 to

149,999

1,099

24,101

1,099

4,063

879

1,165

0

0

150,000 to

199,999

237

1,888

237

617

17

28

0

0

200,000 to

299,999

146

2,493

138

1,747

112

345

0

0

300,000 to

399,999

34

405

17

20

17

63

0

0

400,000 to

499,999

10

271

0

0

0

0

0

0

500,000 to

999,999

68

1,172

68

308

51

373

0

0

1,000,000 to

1,999,999

11

357

14

502

7

7

a

a

2,000,000 to

2,999,999

a

a

6

141

4

2

a

a

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
a

0
a

0
a

0
a

0
0

0
0

3,770

$57,411

3,159

$10,523

2,274

$3,059

a

$28

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 129 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Total Contributions
Adjusted Gross Income
Class
Negative

Casualty and Theft Losses

Amount
Number

Amount
Number

(Thousands)

Total Federal Itemized
Deductions

All Other Deductions
Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

a

a

0

$0

73

$356

116

0

Zero

0

0

0

0

0

0

$3,525
0

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

51

13

0

0

0

0

103

2,277

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

51

45

0

0

51

23

154

2,511

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

21,000 to

21,999

45

26

0

0

0

22,000 to

22,999

0

0

0

0

23,000 to

23,999

0

0

0

24,000 to

24,999

0

0

25,000 to

25,999

51

5

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

M
ed in

0 ecem
on D
0

0

0

45

991

0

0

0

0

51

731

0

0

0

0

0

0

0

51

834

0

0

0

0

51

734

0

0

0

0

0

0
0

173

0
. 13, No

0
ham
. Bon 0

yv
arille
0

0

ed
rchiv
58 a 0
0

0 9
ber 1

6
, 201

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

29,000 to

cit
29,999

30,000 to

30,999

134

491

0

0

45

255

134

2,393

31,000 to

31,999

0

0

0

0

0

0

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

96

104

0

0

45

39

96

2,097

34,000 to

34,999

51

223

0

0

0

0

51

954

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

144

357

0

0

48

101

144

2,904

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

102

156

0

0

51

61

102

2,616

39,000 to

39,999

48

17

0

0

0

0

48

902

40,000 to

49,999

202

730

0

0

49

453

305

5,052

50,000 to

59,999

151

246

0

0

0

0

250

4,058

60,000 to

69,999

99

139

0

0

0

0

197

7,390

70,000 to

79,999

151

369

0

0

0

0

202

4,272

80,000 to

89,999

149

970

50

626

50

12

149

4,420

90,000 to

99,999

151

211

0

0

0

0

202

6,353

100,000 to

149,999

1,099

5,228

0

0

440

1,656

1,099

43,120

150,000 to

199,999

237

645

0

0

220

561

237

11,468

200,000 to

299,999

138

2,092

17

489

27

441

157

10,156

300,000 to

399,999

17

83

0

0

0

0

51

1,874

400,000 to

499,999

0

0

0

0

0

0

10

323

500,000 to

999,999

68

681

0

0

34

13,922

68

18,712

1,000,000 to

1,999,999

14

514

0

0

a

a

14

2,557

2,000,000 to

2,999,999

6

164

0

0

a

a

a

a

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
0

0
0

0
0

0
0

0
a

0
a

3,262

$13,610

67

$1,115

1,138

$20,009

4,097

$148,336

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 130 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

California Adjust to Fed
Itemized Deductions

California Itemized Deductions

Amount

Adjusted Gross Income
Class
Negative

Number
130

$255

0

Zero

0

Amount

(Thousands)

Number

Personal
Exemption
Credit

California Standard
Deductions

Personal
Exemption
Credit

Number

(Thousands)

Amount

Amount

(Thousands)

Number

131

$3,434

73

$572

408

0

0

0

0

0

0

0

0

103

11

(Thousands)

$43

1 to

999

51

14

51

434

1,000 to

1,999

103

-111

103

2,136

51

402

308

33

2,000 to

2,999

0

0

51

666

103

803

308

33

3,000 to

3,999

0

0

0

0

51

402

103

11

4,000 to

4,999

0

0

0

0

51

402

103

11

5,000 to

5,999

0

0

0

0

51

402

103

11

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

52

409

105

11

8,000 to

8,999

0

0

0

0

51

402

103

11

9,000 to

9,999

0

0

0

0

51

402

103

11

10,000 to

10,999

0

0

0

0

51

402

103

11

11,000 to

11,999

0

0

0

0

51

402

103

11

12,000 to

12,999

51

25

0

0

154

1,205

308

33

13,000 to

13,999

51

16

51

449

51

402

206

22

14,000 to

14,999

206

96

206

3,235

51

402

514

54

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

104

811

208

22

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

103

803

206

20,000 to

20,999

0

0

0

0

45

016 90

22

21,000 to

21,999

96

56

45

960

255

599

64

22,000 to

22,999

0

0

0

0

23,000 to

23,999

51

44

24,000 to

24,999

0

0

25,000 to

25,999

96

26,000 to

26,999

27,000 to

27,999

102

i

-52am

nh
. Bo-119

v
rilley
n Ma 0

ed

iv
687
arch
7358 0
0 1
. 13, No 96
1,094
51

Dec
on204

350 , 2
er 19
1,991
emb

9

1,593

408

43

0

0

102

11

0

0

0

0

0

0

192

20

51

572

96

748

294

31

0

0

0

51

398

102

11

45

37

45

368

0

0

90

9

51

398

102

11

28,000 to

28,999d
cite

29,000 to

29,999

51

50

0

0

30,000 to

30,999

134

164

134

2,230

0

0

269

28

31,000 to

31,999

0

0

0

0

102

796

204

22

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

195

233

147

2,365

144

1,125

582

62

34,000 to

34,999

51

33

51

921

0

0

102

11

35,000 to

35,999

0

0

0

0

96

748

192

20

36,000 to

36,999

93

80

93

2,184

51

398

288

31

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

102

208

102

2,408

0

0

204

22

39,000 to

39,999

48

15

48

887

51

398

198

21

40,000 to

49,999

305

187

305

4,469

852

6,653

2,313

245

50,000 to

59,999

347

1,139

347

4,286

348

2,718

1,389

147

60,000 to

69,999

248

584

298

8,207

97

754

790

84

70,000 to

79,999

202

803

202

3,481

50

394

504

53

80,000 to

89,999

149

846

149

3,507

130

1,014

558

59

90,000 to

99,999

252

1,059

202

5,958

50

394

504

53

100,000 to

149,999

1,099

5,732

1,099

37,649

0

0

2,199

233

150,000 to

199,999

237

6,249

237

5,392

0

0

474

50

200,000 to

299,999

157

3,105

157

7,057

0

0

315

33

300,000 to

399,999

34

434

34

1,251

17

132

102

11

400,000 to

499,999

10

24

10

282

0

0

21

2

500,000 to

999,999

51

3,185

51

14,794

17

132

136

14

1,000,000 to

1,999,999

14

1,750

10

603

a

a

28

3

2,000,000 to

2,999,999

a

a

a

a

a

a

14

1

3,000,000 to

3,999,999

0

0

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
a

0
a

0
0

0
0

0
4

0
0

4,770

$29,180

4,565

$124,194

3,815

$29,803

16,759

$1,777

5,000,000 and over
TOTAL

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 131 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE
Dependent
Exemption
Credit

Dependent
Exemption
Credit

Senior/Blind
Exemption
Credit

Amount

Adjusted Gross Income
Class
Negative

Total Exemption Credit

Amount

Number

(Thousands)

375

$122

0

Zero

Senior/Blind
Exemption
Credit

0

Number

Other State Tax Credit

Amount

Amount

(Thousands)

Number

Number

15

$0

204

$167

0

$0

0

0

0

0

0

0

(Thousands)

(Thousands)

1 to

999

51

17

0

0

51

28

0

0

1,000 to

1,999

360

117

0

0

154

150

0

0

2,000 to

2,999

308

101

154

0

154

150

0

0

3,000 to

3,999

51

17

51

0

51

33

0

0

4,000 to

4,999

51

17

51

0

51

33

0

0

5,000 to

5,999

51

17

0

0

51

28

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

52

17

0

0

52

28

0

0

8,000 to

8,999

51

17

51

0

51

33

0

0

9,000 to

9,999

51

17

0

0

51

28

0

0

10,000 to

10,999

103

34

0

0

51

44

0

0

11,000 to

11,999

51

17

51

0

51

33

0

0

12,000 to

12,999

154

50

51

0

154

88

0

0

13,000 to

13,999

257

84

0

0

103

106

0

0

14,000 to

14,999

360

117

51

0

257

177

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

104

34

51

0

104

61

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

154

50

51

0

103

78

0

0

20,000 to

20,999

45

15

45

0

45

21,000 to

21,999

504

164

45

0

22,000 to

22,999

255

83

0

23,000 to

23,999

51

17

24,000 to

24,999

0

0

25,000 to

25,999

26,000 to

26,999

27,000 to

27,999d

28,000 to

1
No. 0
am,

0

0

0

232

0

0

204

126

0

0

51

27

0

0

0

ed o

0 iv
arch
0 7358
0
3-1

29
er 1
emb

9

6
, 201

0

0

0

300 ec
D

n

h
Bon62

0

0

96

83

0

0

112

0

0

147

143

0

0

102

33

0

0

51

44

0

0

28,999

45

15

45

0

45

29

0

0

29,000 to

29,999

102

33

0

0

51

44

0

0

30,000 to

30,999

134

44

90

0

134

82

0

0

31,000 to

31,999

204

66

0

0

102

88

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

575

188

48

0

291

254

0

0

34,000 to

34,999

153

50

0

0

51

61

0

0

35,000 to

35,999

147

48

0

0

96

68

0

0

36,000 to

36,999

243

79

93

0

144

120

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

204

66

0

0

102

88

0

0

39,000 to

39,999

244

80

48

0

99

106

0

0

40,000 to

49,999

2,074

676

348

0

1,157

958

0

0

50,000 to

59,999

1,085

354

245

0

694

527

0

0

60,000 to

69,999

542

177

99

0

395

271

0

0

70,000 to

79,999

655

214

0

0

252

267

0

0

80,000 to

89,999

611

199

128

0

279

272

0

0

90,000 to

99,999

404

132

0

0

252

185

0

0

100,000 to

149,999

2,199

717

0

0

1,099

950

0

0

150,000 to

199,999

237

77

0

0

237

127

0

0

200,000 to

299,999

270

88

28

0

156

123

a

a

300,000 to

399,999

85

28

0

0

51

38

0

0

400,000 to

499,999

21

7

0

0

10

2

0

0

500,000 to

999,999

to 1,999,999
to 2,999,999
to 3,999,999
to 4,999,999
and over

85
27
a
0
0
a

28
9
a
0
0
a

17
a
a
0
0
0

0
a
a
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
a
a
0
0
0

0
a
a
0
0
0

TOTAL

14,442

$4,708

1,861

$0

8,288

$6,609

a

$120

1,000,000
2,000,000
3,000,000
4,000,000
5,000,000

192

y v.

i
cite

344e
rill
n Ma

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 132 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Total Special Credit
Adjusted Gross Income
Class
Negative

Renter's Credit

Amount

G-1 Tax/5870A Tax

Amount

(Thousands)

0

$0

0

$0

0

$0

0

0

0

0

0

0

0

0

0

(Thousands)

Number

Amount

Number

Zero

Number

Alternative Minimum Tax

Amount
Number

(Thousands)

(Thousands)

$0

1 to

999

0

0

0

0

0

0

0

0

1,000 to

1,999

0

0

0

0

0

0

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

0

0

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

0

0

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

0

0

0

0

0

0

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

0

0

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

0

0

0

21,000 to

21,999

0

0

0

0

0

0

0

22,000 to

22,999

0

0

0

0

0

0

0

23,000 to

23,999

0

0

0

0

0

0

0

24,000 to

24,999

0

0

0

0

0

0

0

25,000 to

25,999

0

0

0

0

0

0

0

26,000 to

26,999

0

0

0

0

0

0

27,000 to

27,999

0

. Bon 0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

yv
arille

M
ed in

0
ham

73
0 1
. 13, No

ed
rchiv
58 a 0
0

0 ecem
on D

0 9
ber 1

6
, 201

28,000 to

cit
28,999

29,000 to

29,999

0

0

0

0

0

0

0

0

30,000 to

30,999

0

0

0

0

0

0

0

0

31,000 to

31,999

0

0

0

0

0

0

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

0

0

0

0

0

0

34,000 to

34,999

0

0

0

0

0

0

0

0

35,000 to

35,999

0

0

0

0

0

0

0

0

36,000 to

36,999

0

0

0

0

0

0

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

0

0

39,000 to

39,999

0

0

0

0

0

0

0

0

40,000 to

49,999

51

6

51

6

0

0

0

0

50,000 to

59,999

50

13

0

0

0

0

0

0

60,000 to

69,999

0

0

0

0

0

0

0

0

70,000 to

79,999

0

0

0

0

0

0

0

0

80,000 to

89,999

0

0

0

0

0

0

0

0

90,000 to

99,999

0

0

0

0

0

0

0

0

100,000 to

149,999

0

0

0

0

0

0

0

0

150,000 to

199,999

0

0

0

0

0

0

0

0

200,000 to

299,999

17

117

0

0

0

0

0

0

300,000 to

399,999

0

0

0

0

0

0

0

0

400,000 to

499,999

0

0

0

0

0

0

0

0

500,000 to

999,999

to 1,999,999
to 2,999,999
to 3,999,999
to 4,999,999
and over

17
a
a
0
0
0

90
a
a
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

TOTAL

137

$229

51

$6

0

$0

0

$0

1,000,000
2,000,000
3,000,000
4,000,000
5,000,000

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 133 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Mental Health Tax
Adjusted Gross Income
Class
Negative

Other Taxes

Amount
Number

(Thousands)

0

$0

0

0

Zero

Taxes Withheld

Amount
Number

Estimated Taxes Paid

Amount

Amount

(Thousands)

Number

14

$0

99

$63

6

0

0

0

0

0

0

0

0

0

(Thousands)

Number

(Thousands)

$142

1 to

999

0

0

0

0

0

1,000 to

1,999

0

0

0

0

51

1

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

51

5

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

103

26

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

0

0

0

0

103

10

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

51

1

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

45

0

0

21,000 to

21,999

0

0

0

0

153

0

0

22,000 to

22,999

0

0

0

0

22

0

0

23,000 to

23,999

0

0

0

51

11

0

0

24,000 to

24,999

0

0

0

0

0

0

25,000 to

25,999

0

0

26,000 to

26,999

27,000 to

27,999

28,999d
te

ci

. Bo
l yv
aril0e
0

in M

0

0
rchiv
58 a

0 173
. 13, No 0

0

e 16
emb

D c
n153 e
ed o

6

201
r 19,
0

0

45

4

0

45

0

147

13

0

0

0

0

0

0

0

0

0

nham
0

0

0

0

0

45

12

0

0

29,999

0

0

0

0

51

35

0

0

30,000 to

30,999

0

0

0

0

90

16

0

0

31,000 to

31,999

0

0

0

0

51

27

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

0

0

291

25

0

0

34,000 to

34,999

0

0

0

0

51

0

0

0

35,000 to

35,999

0

0

0

0

96

75

0

0

36,000 to

36,999

0

0

0

0

51

3

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

0

0

39,000 to

39,999

0

0

0

0

99

54

0

0

40,000 to

49,999

0

0

0

0

604

690

102

87

50,000 to

59,999

0

0

48

1

498

942

245

352

60,000 to

69,999

0

0

0

0

296

368

0

0

70,000 to

79,999

0

0

0

0

202

511

0

0

80,000 to

89,999

0

0

50

4

279

600

0

0

90,000 to

99,999

0

0

0

0

252

806

0

0

100,000 to

149,999

0

0

440

121

1,099

4,411

0

0

150,000 to

199,999

0

0

0

0

237

1,471

220

3,346

200,000 to

299,999

0

0

0

0

156

2,413

27

190

300,000 to

399,999

0

0

0

0

34

443

17

271

400,000 to

499,999

0

0

0

0

0

0

0

0

500,000 to

999,999

to 1,999,999
to 2,999,999
to 3,999,999
to 4,999,999
and over

0
13
a
0
0
a

0
48
a
0
0
a

0
0
0
0
0
0

0
0
0
0
0
0

34
12
a
0
0
a

2,201
883
a
0
0
a

17
7
a
0
0
a

673
1,204
a
0
0
a

TOTAL

21

$237

597

$127

5,586

$16,864

648

$9,400

28,000 to
29,000 to

1,000,000
2,000,000
3,000,000
4,000,000
5,000,000

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 134 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE

Excess State Disability
Insurance (SDI)
Adjusted Gross Income
Class
Negative

Nonrefundable Child and
Dependent Credit

Amount

Amount

Number

Number

(Thousands)

Overpayment

Credit to Next Year's Tax

Amount

(Thousands)

Number

Amount
Number

(Thousands)

(Thousands)

a

a

0

$0

107

$341

9

0

Zero

0

0

0

0

0

0

$102
0

0

0

0

1 to

999

0

0

0

0

0

1,000 to

1,999

0

0

0

0

51

1

0

0

2,000 to

2,999

0

0

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

0

0

8,000 to

8,999

0

0

0

0

51

5

0

0

9,000 to

9,999

0

0

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

0

0

12,000 to

12,999

0

0

0

0

103

26

0

0

13,000 to

13,999

0

0

0

0

0

0

0

0

14,000 to

14,999

0

0

0

0

103

10

0

0

15,000 to

15,999

0

0

0

0

0

0

0

0

16,000 to

16,999

0

0

0

0

51

1

0

0

17,000 to

17,999

0

0

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

0

0

20,000 to

20,999

0

0

0

0

45

0

0

0

21,000 to

21,999

0

0

0

0

153

0

0

22,000 to

22,999

0

0

0

0

22

0

0

23,000 to

23,999

0

0

0

11

0

0

24,000 to

24,999

0

0

0

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

29,000 to

in
cited
29,999

30,000 to

l
l0ey

Mari 0

0

173
0
. 13, No

ed
rchiv
58 a 0

0

0

16 9
ber 1

153 ecem
D

on 51
0

6
, 201

0

45

4

0

0

0

147

13

0

0

0

0

0

0

0

0

0

m

0
nha
v. Bo
0

0

0

45

12

0

0

0

0

0

0

51

35

0

0

30,999

0

0

0

0

90

16

0

0

31,000 to

31,999

0

0

0

0

51

27

0

0

32,000 to

32,999

0

0

0

0

0

0

0

0

33,000 to

33,999

0

0

0

0

291

25

0

0

34,000 to

34,999

0

0

0

0

51

0

0

0

35,000 to

35,999

0

0

0

0

96

75

0

0

36,000 to

36,999

0

0

0

0

51

3

0

0

37,000 to

37,999

0

0

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

0

0

39,000 to

39,999

0

0

0

0

99

54

0

0

40,000 to

49,999

0

0

0

0

706

745

51

41

50,000 to

59,999

0

0

50

13

694

1,107

0

0

60,000 to

69,999

0

0

0

0

296

194

0

0

70,000 to

79,999

0

0

0

0

202

356

0

0

80,000 to

89,999

0

0

0

0

149

454

0

0

90,000 to

99,999

50

2

0

0

252

448

0

0

100,000 to

149,999

220

35

0

0

880

2,147

0

0

150,000 to

199,999

17

11

0

0

237

2,389

220

2,355

200,000 to

299,999

17

1

0

0

139

619

10

54

300,000 to

399,999

0

0

0

0

17

56

0

0

400,000 to

499,999

0

0

0

0

0

0

0

0

500,000 to

999,999

to 1,999,999
to 2,999,999
to 3,999,999
to 4,999,999
and over

0
a
a
0
0
0

0
a
a
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

34
7
a
0
0
a

113
378
a
0
0
a

17
6
a
0
0
a

47
367
a
0
0
a

TOTAL

309

$50

50

$13

5,503

$10,436

318

$3,699

1,000,000
2,000,000
3,000,000
4,000,000
5,000,000

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 135 of 201
TABLE B - 4F
Personal Income Tax Statistics for Resident Tax Returns
COMPARISON BY ADJUSTED GROSS INCOME CLASS
Tax Year 2013
SURVIVING SPOUSE
Total Voluntary
Contributions
Adjusted Gross Income
Class
Negative

Refund

Amount
Number

(Thousands)

0

$0

0

0

Zero

Tax Due
Amount

Number

Amount

(Thousands)

Number

101

$239

14

0

0

0

0

(Thousands)

$0

1 to

999

0

0

0

0

0

0

1,000 to

1,999

0

0

51

1

0

0

2,000 to

2,999

0

0

0

0

0

0

3,000 to

3,999

0

0

0

0

0

0

4,000 to

4,999

0

0

0

0

0

0

5,000 to

5,999

0

0

0

0

0

0

6,000 to

6,999

0

0

0

0

0

0

7,000 to

7,999

0

0

0

0

0

0

8,000 to

8,999

0

0

51

5

0

0

9,000 to

9,999

0

0

0

0

0

0

10,000 to

10,999

0

0

0

0

0

0

11,000 to

11,999

0

0

0

0

0

0

12,000 to

12,999

0

0

103

26

0

0

13,000 to

13,999

0

0

0

0

0

0

14,000 to

14,999

0

0

103

10

0

0

15,000 to

15,999

0

0

0

0

0

0

16,000 to

16,999

0

0

51

1

0

0

17,000 to

17,999

0

0

0

0

0

0

18,000 to

18,999

0

0

0

0

0

0

19,000 to

19,999

0

0

0

0

0

0

20,000 to

20,999

0

0

45

0

0

21,000 to

21,999

0

0

153

16

0

22,000 to

22,999

0

0

153

22

23,000 to

23,999

0

0

51

24,000 to

24,999

0

0

0

25,000 to

25,999

0

0

26,000 to

26,999

0

27,000 to

27,999

28,000 to

28,999

0 cem
e
on D
0

0
0

0

0

4

0

0

147

13

0

0

0

0

0

0

0

45

12

0

0

0

0

51

35

0

0

0

1735

3
. 145, No

0am

h
. Bon 0

l yv
aril0e

M
ed in

d
hive
0
8 arc
11

0

0 9,
ber 1

29,000 to

29,999
cit

30,000 to

30,999

0

0

90

16

0

0

31,000 to

31,999

0

0

51

27

0

0

32,000 to

32,999

0

0

0

0

0

0

33,000 to

33,999

0

0

291

25

0

0

34,000 to

34,999

0

0

51

0

0

0

35,000 to

35,999

0

0

96

75

0

0

36,000 to

36,999

0

0

51

3

0

0

37,000 to

37,999

0

0

0

0

0

0

38,000 to

38,999

0

0

0

0

0

0

39,000 to

39,999

0

0

99

54

0

0

40,000 to

49,999

0

0

655

704

0

0

50,000 to

59,999

50

10

694

1,097

0

0

60,000 to

69,999

a

a

296

194

0

0

70,000 to

79,999

0

0

202

356

50

4

80,000 to

89,999

0

0

149

454

130

194

90,000 to

99,999

0

0

252

448

0

0

100,000 to

149,999

0

0

880

2,147

220

316

150,000 to

199,999

0

0

17

34

0

0

200,000 to

299,999

0

0

139

565

18

37

300,000 to

399,999

0

0

17

56

34

408

400,000 to

499,999

0

0

0

0

10

329

500,000 to

999,999

0

0

34

66

34

252

1,000,000 to

1,999,999

0

0

a

a

7

414

2,000,000 to

2,999,999

0

0

0

0

a

a

3,000,000 to

3,999,999

0

0

0

0

0

0

4,000,000 to

4,999,999

0
a

0
a

0
a

0
a

0
a

0
a

102

$12

5,220

$6,730

524

$2,146

5,000,000 and over
TOTAL

2016

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 136 of 201
TABLE B-4G
Personal Income Tax Statistics
PART-YEAR RESIDENT and NONRESIDENT RETURNS
Tax Year 2013
Amount
Number of
(Thousands)
Returns
Synopsis of California Tax Liability Computations

Amount
Number of
(Thousands)
Returns
Elements of California Tax Liability Computations (continued)

Element

Number of Returns - All
Number of Returns - Taxable
Federal AGI
California Adjustments
California AGI
California Deductions
Taxable Income
Total Tax Liability

913,201
549,467
913,201
540,228
913,201
913,201
913,201
913,201

Element

$

289,812,080
15,148,853
26,059,130
28,907,057
287,188,451
2,803,642

Elements of California Tax Liability Computations
Salaries and Wages
Interest
Dividends
Business Income - Profit8
Business Income - Loss8
Net Sale of Capital Assets - Profit
Net Sale of Capital Assets - Loss
Taxable Pensions and Annuities
Rents and Royalties - Profit
Rents and Royalties - Loss
Partnerships and S Corporations - Profit9
Partnerships and S Corporations - Loss9
Estate and Trusts - Profit
Estate and Trusts - Loss
Farm Income - Profit
Farm Income - Loss
All Other Income Sources - Profit10
All Other Income Sources - Loss10
Total Income
Individual Retirement Plan11, 12
Student Loan
Tuition & Fees
Moving Expenses
Half Self-Employment Tax12
Self-Employed Health Insurance12
Self-Employed Retirement Plan12
Penalty on Early Withdrawal on Savings
Alimony Paid
Total Adjustments13
California Adjustments - Subtractions
California Adjustments - Additions

762,447
434,271
320,744
133,746
48,672
204,775
120,581
144,989
112,585
85,053
190,476
165,921
32,386
19,738
2,469
9,773
611,500
86,686
908,789
22,755
78,948
14,490
116,966
180,862
86,816
52,184
8,410
10,484
393,299
425,206
260,839

Footnotes follow this section.

, No
nham

. Bo

lley v
Mari
in
cited

105,529,476
12,325,742
21,071,077
6,713,143
1,737,280
72,314,907
289,130
5,196,600
4,375,083
1,896,352
112,363,868
36,224,064
3,635,290
466,189
57,138
792,142
13,671,210
18,832,682
297,011,506
125,770
84,425
34,573
460,640
1,037,218
1,033,758
2,066,462
1,852
566,568
7,107,069
21,197,438
36,346,291

Medical Expenses
State and Local Income Taxes
Real Estate Taxes
Motor Vehicle Taxes
Other Taxes
Total Taxes
Mortgage Interest
Points, Investment and Personal Interest
Total Interest
Cash/Check Contributions
Non-Cash Contributions
Contribution Carryover
Total Contributions14
Casualty and Theft Losses
All Other Deductions15
Total Federal Itemized Deductions
Calif. Adjs. to Fed. Itemized Deductions
California Itemized Deductions
California Standard Deductions
Personal Exemption Credit15
Dependent Exemption Credit
Senior/Blind Exemption Credits
Total Exemption Credits Allowed
Other Special Credits
Renters Credit
Excess State Disability Insurance (SDI)
California Child and Dependent Credit
Total Special Credits
G-1 Tax/5870A Tax
Alternative Minimum Tax
Mental Health Tax
Other Taxes
Taxes Withheld
Estimated Taxes Paid
Credit to Next Year's Tax
Overpayment
Total Voluntary Contributions
Refund
Tax Due
Remittance Amount

e
rchiv

. 13-

8a
1735

De
d on

cem

9, 2
ber 1

47,493
430,286
332,379

016

558,725
20,533,553
3,649,016

35,975
436,734
287,135
106,962
310,574
313,711
212,620
7,451
343,207
1,264
149,722
438,173
644,559
391,748
521,355
1,333,181
558,082
161,073
774,101
2,215
33,795
2,418
3,738
89,845
5,089
2,906
19,550
516,703
95,844
41,228
531,060
5,708
500,051
199,743
27,032

182,608
24,464,410
3,990,975
2,612,988
6,603,963
9,221,066
4,298,965
2,116,635
15,597,959
24,901
5,627,484
47,095,192
21,451,573
26,090,164
2,816,893
141,317
181,935
17,074
271,922
10,240
1,768
758
396
168,855
0
5,155
57,505
7,514
1,496,909
1,584,245
345,213
1,025,271
196
673,936
383,456
37,759

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 137 of 201
TABLE B-5 8
Personal Income Tax: Statistics for Resident Tax Returns
SOLE PROPRIETORSHIPS BY MAJOR INDUSTRY
Tax Year 2013
Net Profit

Net Loss

Adjusted Gross Income

Tax Assessed

Major Industry Group*
Amount
Number

Amount
Number

(Thousands)

Amount

Amount

Number

(Thousands)

Number

(Thousands)

10,259

Professional, Scientific, & Technical Services
Administrative Services
Accommodation & Food Services
Arts, Entertainment, & Recreation
Health Services
Other Services

15,993

$2,637,262

10,129

$224,682

3,385,166

18,245

224,642

158,913

6,742,304

60,156

223,745

611,828

10,543

132,551

33,158

2,367,205

15,492

144,368

384,755
227,073

5,421
5,122

61,761
70,789

18,563
14,595

1,242,943
1,124,262

9,194
6,298

64,214
80,155

1,044,935

Services16

$112,066

13,142
9,473

Manufacturing
Durable Goods
Nondurable Goods

5,734

22,615

Construction

$295,194

140,668

Agriculture, Forestry, Fishing, and Mining

Trade
Retail
Wholesale

(Thousands)

27,994,473

263,680

2,453,315

1,308,261

112,077,996

713,649

6,423,402

277,092
52,430
18,756
98,904
108,147
158,320

3,426,870
262,843
127,275
976,477
918,453
711,484

279,987
146,472
30,039
91,839
172,626
323,972

11,710,868
2,445,140
816,815
2,080,227
6,045,796
4,895,627 o.

N
am,
nh3,139,835
. Bo

130,447

lley v
Mari 106,347

86,128
18,266
10,276
51,448
29,938358
7
13-1
67,624

809,865
157,336
212,852
494,431 d
ive
arch
245,076
533,755

6

366,115
51,483,5371
, 20
er 19
164,737
7,425,600
b
cem
40,315
2,368,881
n De
o
143,287
14,711,408
202,211
17,129,204
391,596
18,959,366

81,095

776,550

211,542

15,133,498

115,435

744,576

24,100

2,366,444
773,391

67,316
13,779

565,063
211,487

173,663
37,879

12,008,128
3,125,371

93,770
21,665

553,605
190,971

144,682

7,668,440

55,998

753,200

200,679

23,082,468

131,353

1,685,624

43,457
101,225

2,564,128
5,104,312

15,780
40,218

233,666
519,534

59,236
141,443

7,491,547
15,590,921

39,785
91,568

578,887
1,106,736

Transportation, Warehousing, and Utilities

88,184

1,736,365

9,585

176,389

97,769

4,889,562

31,082

252,284

Information and Communications

25,015

594,727

13,464

147,531

38,479

4,435,389

25,259

308,943

617,045

9,200,060

146,826

1,122,069

763,871

47,380,403

341,793

2,433,602

2,223,850

$54,626,089

605,170

$5,898,314

2,828,665

$218,746,088

1,444,348

$12,441,227

in
cited

Finance, Insurance, and Real Estate
Finance, Investment, & Insurance
Real Estate

Nature of Business Unknown

Total

* Major industry group has been modified based on the North American Industry Classification System (NAICS).
Other Footnotes follow this section.

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 138 of 201
TABLE B-6
Personal Income Tax Statistics
COMPARISON BY COUNTY
Tax Year 2013
COUNTY
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Resident Out-of-State19
20
Nonresident
Unallocated
Total: 58 Counties
Total

All Returns-Taxable and Nontaxable
Joint Returns
Number of
AGI
Median
Number of
Median
(Thousands)
Returns
Income
Rank
Returns
Income
1,563,495
701,389
$57,675,447
$46,217
8
272,440
$97,715
1,112
290
15,659
35,999
26
139
64,230
36,028
14,603
784,282
37,846
18
7,287
61,823
221,416
79,572
3,982,518
31,630
36
33,202
58,764
44,852
17,414
956,329
37,833
19
8,945
60,358
21,665
8,763
439,158
31,123
44
3,938
48,151
1,081,948
452,448
40,694,258
48,219
5
189,382
96,748
28,225
7,921
352,256
31,242
42
3,483
54,680
182,958
70,564
5,771,611
47,590
7
36,014
86,746
956,967
331,603
16,249,545
28,791
54
125,501
55,476
28,628
10,484
469,047
30,416
46
4,814
49,730
134,698
47,647
2,242,973
31,463
40
18,412
58,557
179,142
61,021
2,457,007
24,058
58
25,600
39,653
18,584
7,951
409,616
36,266
25
3,382
67,101
865,511
288,794
15,020,856
30,938
45
115,865
59,935
150,507
43,690
1,896,181
29,537
50
17,879
50,544
64,209
20,952
889,774
29,329
51
8,915
48,439
33,686
8,990
464,757
40,012
11
4,309
67,858
10,013,265
4,099,191
267,252,031
31,516
39
1,319,600
62,724
152,857
50,816
2,161,368
27,755
56
21,837
47,867
255,778
120,641
17,566,433
57,244
1
49,407
133,389
17,890
6,302
290,078
32,657
32
2,981
53,478
88,281
33,901
1,504,621
29,938
48
13,717
51,489
262,336
84,671
3,442,390
28,087
55
35,353
46,577
9,485
2,779
114,859
29,789
49
1,322
48,051
14,477
5,204
262,347
31,546
37
1,923
63,019
16
, 20 59,065
423,943
167,104
9,224,800
31,433
41
61,0289
ber 1
m
138,932
61,635
4,765,437
42,110
9 ece 25,807
78,352
on D
97,808
40,638
2,426,634
36,869ved 22
18,623
66,443
i
rch
a
3,099,463
1,340,015
101,954,413 7358 38,322
15
534,751
80,550
13-1
364,724
163,524
12,054,188
47,961
6
79,484
87,258
No.
am, 346,908
19,792
7,099onh
35,679
27
3,454
56,621
B
y v.
2,264,569 rille835,862
42,268,185
32,188
34
341,378
60,302
n Ma 573,760
1,445,457
31,973,912
37,495
20
217,692
70,298
ed i
cit 57,146
23,315
1,323,625
36,726
23
9,727
72,577
2,074,080
739,455
35,186,033
31,134
43
282,075
59,136
3,176,770
1,326,440
91,043,020
37,998
17
523,704
75,367
830,956
428,120
50,491,011
49,777
4
119,270
93,404
702,669
255,926
12,739,929
33,249
31
105,420
61,615
271,584
115,317
7,463,941
39,170
14
49,276
74,208
742,256
339,023
47,867,382
53,972
2
137,543
115,651
432,110
176,729
11,858,586
35,378
28
67,927
68,381
1,853,223
837,410
98,633,127
51,937
3
348,414
115,013
270,734
118,640
8,048,612
36,338
24
44,439
76,881
178,127
68,065
3,279,548
33,299
30
31,803
56,659
3,114
1,053
60,943
36,891
21
534
53,902
45,308
15,983
678,174
30,274
47
7,677
48,677
422,899
172,601
10,306,527
41,275
10
68,811
77,560
491,619
218,377
14,312,831
39,821
12
86,329
76,576
526,549
187,815
9,479,988
32,627
33
79,991
57,539
96,712
34,109
1,667,291
31,811
35
15,981
52,320
64,114
18,605
800,085
29,046
53
8,444
47,123
13,459
4,118
180,228
29,192
52
1,912
47,088
455,376
150,683
6,059,652
26,428
57
59,268
46,395
54,118
20,994
1,054,491
34,191
29
9,548
57,991
839,270
356,381
25,191,289
38,025
16
146,105
79,150
206,136
77,711
5,050,997
39,237
13
32,084
78,752
72,994
22,531
986,743
31,545
38
10,226
51,266
216,658
16,974,128
31,501
71,404
63,554
653,740
305,746,618
69,875
341,971
135,362
3,022
424,469
60,270
1,269
131,551
38,164,011
15,476,639
$1,092,143,931
5,854,372
16,350,059
$1,415,289,150
$36,624
6,269,016
$73,378
Population
July 1, 2013

Footnotes follow this section.

Tax Assessed
Rank
4
24
27
34
29
51
5
41
8
40
48
35
58
22
31
47
50
21
26
53
1
43
45
56
52
25
33
12
23
9
7
39
30
19
18
32
16
6
28
17
2
20
3
14
38
42
49
13
15
37
44
54
55
57
36
10
11
46

-

(Thousands)

$2,989,539
489
25,788
134,764
33,230
16,737
2,171,758
10,041
262,102
542,740
14,887
68,534
65,117
13,372
534,749
55,265
24,129
12,680
13,466,440
65,591
1,283,240
7,688
47,799
94,998
3,319
10,220
367,276
257,918
96,606
5,344,332
519,076
10,478
1,294,104
1,135,935
46,421
1,004,183
4,305,807
3,583,491
423,714
349,109
3,528,521
591,108
6,313,320
381,858
99,385
1,360
19,385
350,299
642,534
312,013
50,009
24,212
5,484
176,184
32,719
1,141,730
202,744
22,599
1,110,817
2,256,660
14,918
$54,589,130
$57,971,520

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 139 of 201
TABLE B-7
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
ALAMEDA
Number of Returns
Adjusted Gross
Income Class
Zero and Deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
Income Class

cited

Zero and Deficit to

Joint

8,789
22,642
22,934
24,676
26,971
26,925
25,912
24,735
23,776
22,332
21,766
34,143
31,310
54,331
44,719
36,079
30,337
25,823
21,971
73,849
39,708
33,808
11,215
4,743
5,709
2,186
701,389

2,465
2,144
1,978
2,389
3,280
3,996
4,169
4,464
4,627
4,624
4,925
8,170
8,193
15,563
14,985
14,208
13,483
12,975
12,418
50,198
32,365
29,750
10,026
4,230
4,996
1,819
272,440

in M

Taxable
168
1,473
5,089
4,999
3,499
6,482
10,818
12,668
12,525
11,904
12,044
19,829
19,806
39,484
37,572
33,039
29,194
25,271
21,683
73,428
39,588
33,698
11,176
4,723
5,686
2,179
d
478,025
hive

arc
358
ALPINE 18
3-17
.1
, No

Number of Returns
ham
. Bon

yv
arille

All

Number of
Dependents

Joint

Taxable

on

2,434
3,140
4,075
6,600
10,817
14,620
14,723
14,605
15,062
15,106
15,620
24,470
22,463
37,826
31,341
25,263
21,426
18,651
16,882
64,656
41,385
40,046
14,219
5,931
6,983r
mbe
Dece 2,573
490,917

Number of
Dependents

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$1,061,315
30,525
103,918
185,332
282,122
363,432
427,201
481,771
534,695
569,079
620,046
1,108,326
1,172,272
2,435,136
2,450,450
2,339,367
2,270,635
2,192,284
2,084,120
9,028,876
6,848,184
8,128,944
3,836,160
2,104,219
016
19, 2 3,791,696
5,347,968
$57,675,447

$544
55
173
302
342
431
817
1,360
2,065
3,131
4,229
9,586
104,546
37,810
49,697
57,071
65,108
69,761
71,606
371,826
347,385
484,381
259,965
155,432
310,805
581,109
$2,989,539

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

17,999

70

14

13

16

-$91

$0

18,000

to

29,999

52

10

28

29

1,239

3

30,000

to

59,999

75

40

55

34

3,298

37

60,000

to

99,999

49

33

49

25

3,768

85

44
290

42
139

44
189

42
146

7,443
$15,659

361
$489

100,000 and over
Total
Footnotes follow this section.

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 140 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
AMADOR
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Joint
152
106
82
104
124
130
150
179
203
202
182
361
278
691
593
584
506
439
413
1,130
373
207
49
17
21
11
7,287

383
522
497
557
580
593
651
643
575
564
511
845
660
1,308
986
862
698
563
518
1,317
431
220
55
22
29
13
14,603

BUTTE58
-173
Number .of Returns
o 13
N

Taxable
a
a
96
77
56
123
224
296
245
289
273
456
403
941
868
813
682
554
515
1,309
430
219
55
21
29
13
9,003

ed o

iv
arch

,

ham
Adjusted Gross
. Bon
Income Class
ley vAll
aril
in M
Zero and deficit
1,397
cited 2,999
1
to
2,773
3,000
to
5,999
3,355
6,000
to
8,999
3,991
9,000
to
11,999
4,358
12,000
to
14,999
4,317
15,000
to
17,999
4,245
18,000
to
20,999
3,769
21,000
to
23,999
3,492
24,000
to
26,999
3,295
27,000
to
29,999
3,210
30,000
to
34,999
4,744
35,000
to
39,999
4,082
40,000
to
49,999
6,352
50,000
to
59,999
4,855
60,000
to
69,999
3,851
70,000
to
79,999
3,149
80,000
to
89,999
2,654
90,000
to
99,999
2,279
100,000
to
149,999
5,660
150,000
to
199,999
1,889
200,000
to
299,999
1,043
300,000
to
399,999
321
400,000
to
499,999
166
500,000
to
999,999
261
1,000,000 and over
64
Total
79,572
Footnotes follow this section.

Joint
550
382
370
482
570
720
807
910
973
1,017
1,031
1,718
1,693
2,965
2,753
2,511
2,183
1,895
1,735
4,685
1,643
906
285
138
226
54
33,202

Taxable
14
107
530
586
463
771
1,571
1,699
1,637
1,534
1,599
2,514
2,464
4,491
4,065
3,551
3,067
2,607
2,255
5,636
1,882
1,036
318
166
259
64
44,886

n

Number of
Dependents
63
100
98
116
169
203
208
209
264
199
229
412
353
737
517
491
423
364
354
959
306
136
38
15
15
ber
m a
Dece 6,983

Number of
Dependents
345
596
937
1,327
1,725
2,016
2,228
2,163
2,235
2,151
2,239
3,257
2,838
4,293
3,519
2,982
2,383
2,105
1,954
5,091
1,649
867
243
163
233
42
49,581

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$25,239
639
2,241
4,179
6,101
7,988
10,724
12,539
12,965
14,377
14,574
27,443
24,729
58,622
54,120
55,871
52,179
47,790
49,152
157,656
73,607
51,975
18,855
9,780
19,655
2016
21,758
$784,282

$31
0
2
3
4
7
15
26
36
69
84
185
225
656
817
1,049
1,176
1,238
1,450
6,038
3,768
3,168
1,309
744
1,653
2,034
$25,788

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$94,545
3,859
15,302
30,023
45,707
58,113
70,063
73,340
78,399
83,988
91,354
153,984
152,710
284,133
266,084
249,654
235,496
225,239
216,194
678,835
321,444
249,065
110,730
73,832
167,699
141,819
$3,982,518

$8
5
17
26
43
40
87
152
242
410
520
1,093
1,401
3,430
4,099
4,600
5,454
6,154
6,503
26,317
16,599
15,310
7,502
5,540
13,953
15,259
$134,764

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 141 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
CALAVERAS
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

494
620
603
672
731
749
672
680
714
662
622
960
885
1,451
1,221
1,025
886
698
564
1,541
519
294
72
31
30
18
17,414

Taxable
a
19
109
100
62
130
228
290
313
301
273
482
528
1,046
1,029
961
857
687
559
1,528
518
292
72
29
30
a
10,469
d

n
e o

iv
arch
COLUSA 8
735
13-1
Number .of Returns
No
am,
h
. Bon

Adjusted Gross
v
Income Class
rilley All
n Ma
i
128
Zero and deficit
cited
1
to
2,999
251
3,000
to
5,999
358
6,000
to
8,999
429
9,000
to
11,999
446
12,000
to
14,999
512
15,000
to
17,999
404
18,000
to
20,999
434
21,000
to
23,999
405
24,000
to
26,999
455
27,000
to
29,999
410
30,000
to
34,999
656
35,000
to
39,999
572
40,000
to
49,999
832
50,000
to
59,999
543
60,000
to
69,999
411
70,000
to
79,999
283
80,000
to
89,999
225
90,000
to
99,999
165
100,000
to
149,999
441
150,000
to
199,999
182
200,000
to
299,999
106
300,000
to
399,999
49
400,000
to
499,999
11
500,000
to
999,999
36
1,000,000 and over
19
Total
8,763
Footnotes follow this section.

Joint
235
117
92
122
155
189
186
221
241
232
299
416
418
797
728
683
661
530
458
1,308
467
265
64
24
25
12
8,945

Joint

52
37
41
54
57
113
94
123
113
168
144
282
285
498
365
292
214
183
143
356
151
80
39
11
29
14
3,938

Taxable
a
a
77
94
60
112
125
144
132
147
138
221
203
398
348
325
271
223
165
432
181
104
49
11
36
19
4,024

Number of
Dependents
72
113
111
136
226
305
224
222
286
327
322
472
424
760
691
626
643
462
414
1,181
402
194
38
a
18
ar
mbe
Dece 8,695

Number of
Dependents
41
67
95
215
286
416
414
461
469
607
627
1,072
1,039
1,410
938
647
350
265
195
430
186
80
47
a
30
a
10,404

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$35,779
779
2,735
5,081
7,721
10,075
11,087
13,250
16,061
16,864
17,715
31,059
33,103
65,097
67,193
66,470
66,278
59,180
53,515
185,356
88,715
69,773
24,723
13,635
18,964
2016
47,680
$956,329

$4
0
2
6
6
8
14
25
48
72
80
196
278
703
980
1,217
1,386
1,506
1,525
7,013
4,535
4,243
1,749
962
1,495
5,177
$33,230

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$16,540
381
1,619
3,249
4,665
6,931
6,638
8,452
9,082
11,612
11,691
21,296
21,383
37,288
29,694
26,595
21,146
19,145
15,662
52,498
31,093
25,613
17,053
4,969
24,119
43,824
$439,158

$2
0
2
3
6
7
9
15
23
37
46
94
113
274
309
396
426
469
436
2,048
1,629
1,633
1,244
391
2,116
5,008
$16,737

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 142 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
CONTRA COSTA
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
6,517
14,899
14,716
15,746
16,495
16,705
15,928
15,322
14,729
13,862
13,126
20,658
19,313
34,316
29,129
23,962
20,246
17,323
15,240
50,456
25,314
20,420
7,300
3,403
5,024
2,299
452,448

Bonh

v.
Adjusted Gross
rilley
Income Class
All
n Ma
i
cited
132
Zero and deficit
1
to
2,999
284
3,000
to
5,999
322
6,000
to
8,999
334
9,000
to
11,999
436
12,000
to
14,999
430
15,000
to
17,999
419
18,000
to
20,999
400
21,000
to
23,999
381
24,000
to
26,999
353
27,000
to
29,999
333
30,000
to
34,999
495
35,000
to
39,999
432
40,000
to
49,999
634
50,000
to
59,999
490
60,000
to
69,999
410
70,000
to
79,999
365
80,000
to
89,999
294
90,000
to
99,999
219
100,000
to
149,999
528
150,000
to
199,999
123
200,000
to
299,999
64
300,000
to
399,999
19
400,000
to
499,999
14
500,000
to
999,999
a
1,000,000 and over
a
Total
7,921
Footnotes follow this section.

Joint
2,152
1,271
1,083
1,374
1,924
2,249
2,530
2,719
3,155
3,068
3,159
5,539
5,667
11,021
11,068
10,570
10,231
9,616
9,327
36,488
21,120
17,946
6,524
3,068
4,510
2,003
189,382

Taxable
138
1,210
3,944
3,827
2,452
4,152
6,323
7,358
7,176
7,000
6,888
11,043
11,469
23,799
23,894
21,613
19,310
16,933
15,036
50,185
25,241
20,355
7,270
3,372
4,949
2,287
d
307,224
chive

ar
7358
3 NORTE
DEL -1
.1
, No

on

Number of
Dependents
2,040
2,066
2,574
4,025
6,393
8,622
9,159
9,196
9,681
9,453
9,630
15,707
14,410
25,329
21,555
18,240
15,656
13,499
12,623
45,947
26,210
23,166
8,755
4,256
6,576r
mbe
Dece 3,054
327,822

Number of Returns
am
Joint
55
59
36
48
86
68
111
94
118
117
111
185
190
324
298
273
255
228
175
453
117
54
15
a
a
a
3,483

Taxable
a
a
54
47
30
90
123
180
161
154
157
256
252
418
407
388
361
286
217
524
123
64
19
14
a
a
4,342

Number of
Dependents
32
64
105
123
167
203
278
229
277
263
229
343
329
562
357
283
275
277
233
427
98
39
a
10
a
a
5,216

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$1,178,305
20,300
66,507
118,263
172,640
225,412
262,514
298,428
331,189
353,343
373,941
670,880
723,262
1,540,806
1,596,651
1,553,704
1,515,056
1,469,746
1,446,101
6,156,302
4,355,848
4,903,251
2,507,357
1,515,323
016
19, 2 3,383,856
6,311,880
$40,694,258

$678
59
152
250
279
308
514
839
1,201
1,795
2,383
5,179
7,429
21,056
28,568
33,876
39,073
43,026
46,285
242,343
216,539
288,048
167,002
108,607
263,986
652,285
$2,171,758

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$14,249
386
1,470
2,502
4,594
5,805
6,897
7,839
8,557
9,019
9,493
16,027
16,162
28,267
26,854
26,645
27,295
24,947
20,790
62,749
20,875
15,155
6,498
6,673
a
a
$352,256

$5
0
0
2
2
4
8
20
25
36
53
107
128
303
400
507
638
619
615
2,425
1,056
912
485
590
a
a
$10,041

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 143 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
EL DORADO
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
Income Class
lley
Mari
Zero and deficit
ed in
cit 2,999
1
to
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

All
1,489
2,634
2,469
2,509
2,641
2,587
2,547
2,393
2,286
2,148
1,999
3,089
2,826
4,828
4,152
3,683
3,152
2,955
2,559
8,587
4,169
2,967
875
407
430
183
70,564

Joint
602
293
226
304
373
445
495
551
614
653
647
1,195
1,150
2,266
2,318
2,311
2,110
2,155
1,926
7,183
3,786
2,701
809
377
377
147
36,014
FRESNO 8
5
-173
Number .of Returns
o 13

Taxable
34
161
588
576
373
595
1,069
1,232
1,178
1,082
1,051
1,668
1,741
3,444
3,476
3,364
3,021
2,900
2,524
8,537
4,161
2,956
873
403
427
173
47,607

ed o

iv
arch

m, N

nha
v. Bo
All
3,725
9,891
13,538
17,331
21,033
21,682
19,961
18,134
16,505
15,319
14,416
20,902
16,518
25,564
18,677
14,400
11,464
9,149
7,473
20,750
7,162
4,250
1,388
752
1,090
529
331,603

Joint
1,450
1,191
1,339
1,932
2,619
3,332
3,779
3,839
4,280
4,447
4,491
7,095
6,492
11,233
9,552
8,316
7,512
6,455
5,734
17,245
6,276
3,679
1,204
657
955
397
125,501

Taxable
67
382
2,294
2,745
1,836
3,542
5,492
6,063
5,226
5,099
5,060
8,260
7,753
15,271
14,207
12,800
10,923
8,955
7,390
20,573
7,065
4,170
1,353
728
1,047
524
158,825

n

Number of
Dependents
401
292
300
464
672
844
932
825
918
950
937
1,544
1,453
2,688
2,473
2,426
2,206
2,230
2,097
8,036
4,540
3,512
1,093
568
493
ber
m228
Dece
43,122

Number of
Dependents
1,223
2,809
5,683
10,269
16,521
21,989
21,542
20,193
19,828
19,024
19,085
26,120
19,800
28,734
20,556
15,261
12,086
9,699
8,131
23,167
7,835
4,349
1,479
818
1,127
433
337,761

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$111,379
3,476
11,163
18,878
27,689
34,826
41,939
46,643
51,355
54,693
56,951
100,283
105,827
216,759
227,832
239,039
236,492
251,064
242,746
1,049,109
715,868
705,180
298,649
180,916
278,082
2016
687,531
$5,771,611

$50
2
15
34
30
35
83
129
185
269
346
705
998
2,531
3,387
4,314
5,283
6,341
6,934
38,949
34,934
41,360
20,073
13,012
21,675
60,427
$262,102

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$524,583
13,835
62,019
130,648
220,443
292,575
328,959
353,333
371,006
390,153
410,596
677,501
617,814
1,142,906
1,022,205
932,891
857,156
775,743
709,103
2,502,262
1,223,182
1,016,110
475,473
335,320
726,996
1,185,901
$16,249,545

$116
19
57
133
139
189
390
634
853
1,278
1,629
3,643
4,424
11,436
13,963
16,491
18,505
19,801
20,230
93,435
60,579
59,741
30,762
23,120
53,716
107,453
$542,740

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 144 of 201
TABLE B-7 (continued)
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
GLENN
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

222
298
427
529
523
549
569
526
527
508
496
765
592
938
738
502
409
263
233
515
146
102
30
a
39
a
10,484

Taxable
a
a
81
80
50
119
198
209
194
182
189
309
280
543
564
446
394
260
232
512
146
102
30
30
39
a
5,209
d

n
e o

iv
arch
HUMBOLDT
7358
13-1
Number .of Returns
No
am,
h
. Bon

Adjusted Gross
v
Income Class
rilley All
n Ma
i
868
Zero and deficit
cited
1
to
2,999
1,647
3,000
to
5,999
1,882
6,000
to
8,999
2,247
9,000
to
11,999
2,430
12,000
to
14,999
2,436
15,000
to
17,999
2,529
18,000
to
20,999
2,436
21,000
to
23,999
2,334
24,000
to
26,999
2,082
27,000
to
29,999
1,996
30,000
to
34,999
3,012
35,000
to
39,999
2,574
40,000
to
49,999
4,165
50,000
to
59,999
3,193
60,000
to
69,999
2,408
70,000
to
79,999
1,929
80,000
to
89,999
1,517
90,000
to
99,999
1,225
100,000
to
149,999
2,954
150,000
to
199,999
889
200,000
to
299,999
509
300,000
to
399,999
155
400,000
to
499,999
90
500,000
to
999,999
97
1,000,000 and over
43
Total
47,647
Footnotes follow this section.

Joint
101
45
63
84
81
109
128
122
148
178
193
323
289
558
515
379
327
211
200
448
124
93
26
a
35
a
4,814

Joint
273
164
166
210
266
341
422
448
518
542
541
958
952
1,856
1,810
1,538
1,346
1,156
973
2,450
753
425
127
72
74
31
18,412

Taxable
11
71
276
313
208
437
1,052
1,314
1,257
1,096
1,116
1,702
1,614
3,059
2,692
2,250
1,881
1,499
1,209
2,932
879
504
154
89
95
43
27,753

Number of
Dependents
96
53
132
240
290
335
452
494
584
518
557
983
739
1,177
848
619
432
290
229
528
143
107
17
a
34
r
a
mbe
Dece 9,920

Number of
Dependents
174
274
361
539
741
1,003
1,055
1,096
1,098
1,211
1,230
1,856
1,596
2,638
2,166
1,664
1,389
1,165
921
2,395
639
363
110
74
65
13
25,836

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$23,074
452
1,937
3,939
5,494
7,430
9,409
10,249
11,858
12,940
14,136
24,833
22,200
42,018
40,552
32,603
30,585
22,299
22,062
61,437
24,900
24,473
10,072
a
2016
25,610
a
$469,047

$1
0
4
4
4
5
12
24
31
46
62
136
157
387
510
505
639
566
646
2,373
1,342
1,565
749
a
2,180
a
$14,887

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$49,439
2,134
8,516
16,861
25,513
32,898
41,658
47,420
52,390
53,011
56,842
97,667
96,419
186,436
174,674
155,920
144,502
128,746
115,981
353,527
152,183
121,847
52,599
40,169
63,497
71,000
$2,242,973

$3
1
7
14
18
28
59
121
195
268
370
764
974
2,349
2,727
3,017
3,399
3,394
3,441
13,838
7,889
7,434
3,622
2,783
5,003
6,816
$68,534

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 145 of 201
TABLE B-7 (continued)
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
IMPERIAL
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

341
2,300
3,223
4,400
5,108
4,807
3,834
3,314
3,124
2,835
2,449
3,373
2,683
4,062
3,046
2,444
2,037
1,695
1,359
3,021
837
417
107
52
91
62
61,021

Joint
132
435
568
888
1,078
1,268
1,162
1,088
1,171
1,114
1,047
1,583
1,349
2,205
1,707
1,468
1,258
1,145
983
2,567
762
359
90
42
76
55
25,600

58
-173
INYO
o. 13
,N

Taxable
a
a
318
405
243
659
858
916
762
719
694
1,095
1,012
2,036
2,140
2,103
1,946
1,658
1,349
3,008
836
414
107
50
90
60
d
hive
arc23,521

ham
Number of Returns
. Bon

v
Adjusted Gross
rilley
n Ma
All
Income Class ited i
c
156
Zero and deficit
1
to
2,999
429
3,000
to
5,999
326
6,000
to
8,999
290
9,000
to
11,999
333
12,000
to
14,999
362
15,000
to
17,999
366
18,000
to
20,999
348
21,000
to
23,999
304
24,000
to
26,999
271
27,000
to
29,999
268
30,000
to
34,999
428
35,000
to
39,999
354
40,000
to
49,999
637
50,000
to
59,999
588
60,000
to
69,999
427
70,000
to
79,999
347
80,000
to
89,999
325
90,000
to
99,999
281
100,000
to
149,999
738
150,000
to
199,999
227
200,000
to
299,999
97
300,000
to
399,999
21
400,000
to
499,999
a
500,000
to
999,999
15
1,000,000 and over
a
Total
7,951
Footnotes follow this section.

Joint
52
48
42
41
54
51
72
65
76
69
74
144
112
275
315
283
227
239
204
617
199
82
18
a
13
a
3,382

Taxable
a
13
63
45
44
76
114
158
147
140
123
237
219
501
503
390
335
323
278
737
227
97
21
a
15
a
4,821

on

Number of
Dependents
117
1,007
1,886
3,385
4,983
5,650
4,500
3,909
3,967
3,878
3,475
4,548
3,841
5,897
4,455
3,574
2,917
2,498
2,113
4,707
1,127
490
103
60
e
b67r
cem 61
De
73,215

Number of
Dependents
56
110
64
82
135
168
176
185
175
164
197
271
256
336
362
284
220
198
176
561
172
58
17
a
a
a
4,438

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$28,452
3,217
14,848
33,295
53,229
64,807
63,046
64,576
70,273
72,135
69,735
109,344
100,351
181,845
166,878
158,561
152,318
143,743
128,795
360,676
141,585
99,176
37,003
23,116
2016
61,987
110,922
$2,457,007

$7
1
7
16
22
29
58
105
130
178
206
445
522
1,301
1,896
2,398
3,143
3,589
3,619
13,291
7,241
6,055
2,536
1,686
5,146
11,488
$65,117

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$11,217
494
1,441
2,168
3,497
4,868
6,014
6,779
6,821
6,892
7,650
13,919
13,270
28,526
32,274
27,678
26,006
27,566
26,659
88,485
38,259
22,775
7,344
a
10,452
a
$409,616

$1
0
1
2
3
5
8
14
24
33
42
105
140
398
533
528
653
760
835
3,533
2,003
1,378
550
a
915
a
$13,372

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 146 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
KERN
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
2,702
7,599
10,442
14,532
18,021
18,101
16,944
15,429
13,624
12,107
11,526
16,925
13,981
21,576
16,891
14,087
12,014
9,652
7,743
21,259
7,266
3,791
1,060
451
681
390
288,794

Taxable
54
227
1,929
2,287
1,508
2,952
4,519
4,976
4,249
4,080
4,190
6,444
6,287
12,389
12,651
12,372
11,422
9,436
7,669
21,180
7,248
3,784
1,057
448
679
390
144,427
ived

arch
358
KINGS
3-17
o. 1
Number of Returns
m, N
onha
.B

Adjusted Gross
v
rilley All
Income Class
n Ma
i
cited
469
Zero and deficit
1
to
2,999
1,414
3,000
to
5,999
1,826
6,000
to
8,999
2,172
9,000
to
11,999
2,423
12,000
to
14,999
2,471
15,000
to
17,999
2,488
18,000
to
20,999
2,306
21,000
to
23,999
2,384
24,000
to
26,999
2,165
27,000
to
29,999
2,052
30,000
to
34,999
3,017
35,000
to
39,999
2,479
40,000
to
49,999
3,594
50,000
to
59,999
2,683
60,000
to
69,999
2,077
70,000
to
79,999
1,627
80,000
to
89,999
1,235
90,000
to
99,999
999
100,000
to
149,999
2,452
150,000
to
199,999
742
200,000
to
299,999
349
300,000
to
399,999
99
400,000
to
499,999
45
500,000
to
999,999
76
1,000,000 and over
46
Total
43,690
Footnotes follow this section.

Joint
1,058
1,073
1,047
1,600
2,201
2,763
3,171
3,355
3,621
3,603
3,805
6,137
5,702
10,000
8,853
7,960
7,438
6,730
5,871
17,780
6,480
3,374
937
395
579
332
115,865

Joint
228
245
201
255
336
432
509
501
599
665
708
1,211
1,152
1,814
1,534
1,244
1,127
936
806
2,154
690
304
85
40
61
42
17,879

Taxable
11
33
326
361
229
437
671
722
703
589
591
959
962
1,970
1,922
1,778
1,524
1,197
978
2,430
734
340
97
45
75
46
19,730

on

Number of
Dependents
937
2,303
4,141
8,238
14,334
18,416
18,418
16,938
16,252
14,831
14,599
22,335
17,920
25,750
19,529
16,140
13,916
11,697
9,247
25,157
7,812
3,859
1,019
477
595r
mbe
Dece 258
305,118

Number of
Dependents
266
523
919
1,413
1,966
2,539
2,783
2,697
3,131
3,263
3,183
4,836
3,727
4,824
3,417
2,434
1,952
1,456
1,241
3,049
813
317
102
37
67
25
50,980

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$349,170
10,537
48,130
109,764
188,624
244,249
279,390
300,539
306,193
308,234
328,329
548,724
522,946
965,191
926,424
913,932
898,471
818,100
734,365
2,563,496
1,238,476
899,286
363,418
16
0 200,747
19, 2 459,256
1,193,207
$15,020,856

$98
14
36
101
110
161
300
497
685
1,006
1,327
2,739
3,595
9,158
12,291
15,912
19,413
20,201
20,790
94,939
61,979
53,940
24,930
15,006
38,577
136,944
$534,749

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$128,621
1,701
8,400
16,399
25,324
33,324
41,077
44,961
53,594
55,137
58,474
97,635
92,770
161,138
147,003
134,594
121,737
104,728
94,545
294,613
125,706
82,814
34,147
19,862
53,802
121,317
$1,896,181

$35
0
5
15
21
19
45
73
116
150
188
399
532
1,365
1,702
2,292
2,396
2,441
2,469
10,422
6,076
4,872
2,338
1,500
4,346
11,446
$55,265

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 147 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
LAKE
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

549
796
872
991
1,071
1,204
1,118
1,129
1,046
972
905
1,325
1,139
1,798
1,358
936
712
639
427
1,279
392
202
42
a
26
a
20,952

Taxable
a
13
112
108
65
193
323
456
425
397
382
630
618
1,213
1,119
854
701
628
424
1,275
391
200
41
17
26
a
10,625
ived

arch
358
LASSEN
3-17
o. 1
Number of Returns
m, N
onha
.B

Adjusted Gross
v
rilley All
Income Class
n Ma
i
cited
169
Zero and deficit
1
to
2,999
275
3,000
to
5,999
317
6,000
to
8,999
325
9,000
to
11,999
345
12,000
to
14,999
364
15,000
to
17,999
343
18,000
to
20,999
347
21,000
to
23,999
329
24,000
to
26,999
321
27,000
to
29,999
303
30,000
to
34,999
515
35,000
to
39,999
541
40,000
to
49,999
796
50,000
to
59,999
650
60,000
to
69,999
546
70,000
to
79,999
486
80,000
to
89,999
418
90,000
to
99,999
389
100,000
to
149,999
899
150,000
to
199,999
217
200,000
to
299,999
68
300,000
to
399,999
16
400,000
to
499,999
a
500,000
to
999,999
a
1,000,000 and over
0
Total
8,990
Footnotes follow this section.

Joint
216
156
127
189
181
254
270
303
323
330
328
520
500
901
803
604
491
495
318
1,025
342
165
33
a
23
a
8,915

Joint
74
45
29
57
58
57
88
86
80
93
95
194
198
349
378
348
337
333
319
813
199
57
14
a
a
0
4,309

Taxable
a
a
62
68
45
91
115
146
171
152
162
276
329
584
555
506
478
413
387
897
217
68
16
a
a
0
5,758

on

Number of
Dependents
108
187
281
373
505
749
657
683
719
736
699
1,053
913
1,415
1,049
712
497
498
317
939
304
125
22
a
20r
mbe
a
Dece
13,580

Number of
Dependents
30
82
81
119
163
178
170
214
166
167
180
295
351
485
437
418
409
389
380
899
217
60
a
a
a
0
5,904

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$28,819
1,006
3,949
7,488
11,230
16,248
18,413
22,000
23,502
24,725
25,743
42,871
42,621
80,272
74,345
60,656
53,289
54,236
40,437
152,943
66,538
47,935
14,319
a
2016
16,357
a
$889,774

$3
0
2
4
5
8
21
43
63
95
120
259
318
832
1,082
1,113
1,232
1,342
1,245
6,062
3,448
2,916
1,009
a
1,274
a
$24,129

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$9,277
368
1,420
2,427
3,635
4,941
5,633
6,756
7,392
8,177
8,631
16,760
20,292
35,504
35,636
35,472
36,454
35,487
36,858
107,283
36,430
16,540
5,461
a
a
0
$464,757

$1
0
1
4
3
6
8
13
28
38
51
118
191
440
554
687
850
906
1,074
3,960
1,831
1,015
326
a
a
0
$12,680

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 148 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
LOS ANGELES
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
59,378
152,913
167,697
194,171
234,872
230,793
222,248
201,680
186,417
169,835
155,691
231,598
197,940
316,033
238,796
187,607
151,824
121,077
96,897
281,676
122,213
89,246
32,006
15,924
25,276
15,383
4,099,191

Taxable
1,165
6,368
28,547
29,609
20,067
39,470
70,980
81,516
76,147
72,519
71,288
112,176
108,307
206,225
189,955
167,017
143,750
117,675
95,279
279,238
121,510
88,648
31,745
15,774
25,010
15,289
2,215,274
ived

arch
358
MADERA
3-17
o. 1
Number of Returns
m, N
onha
.B

Adjusted Gross
v
rilley All
Income Class
n Ma
i
cited
723
Zero and deficit
1
to
2,999
1,460
3,000
to
5,999
2,007
6,000
to
8,999
2,396
9,000
to
11,999
3,006
12,000
to
14,999
3,312
15,000
to
17,999
3,165
18,000
to
20,999
3,074
21,000
to
23,999
2,973
24,000
to
26,999
2,673
27,000
to
29,999
2,369
30,000
to
34,999
3,374
35,000
to
39,999
2,618
40,000
to
49,999
3,988
50,000
to
59,999
2,860
60,000
to
69,999
2,217
70,000
to
79,999
1,665
80,000
to
89,999
1,459
90,000
to
99,999
1,143
100,000
to
149,999
2,707
150,000
to
199,999
863
200,000
to
299,999
420
300,000
to
399,999
110
400,000
to
499,999
68
500,000
to
999,999
111
1,000,000 and over
55
Total
50,816
Footnotes follow this section.

Joint
16,190
15,339
15,420
20,250
29,016
34,169
38,332
39,170
41,653
39,929
39,016
62,707
57,614
101,480
88,204
78,198
69,157
61,205
54,257
186,611
92,797
70,039
25,108
12,492
19,747
11,500
1,319,600

Joint
326
266
275
331
492
612
630
729
900
848
950
1,480
1,361
2,184
1,784
1,508
1,254
1,158
951
2,360
776
365
99
52
98
48
21,837

Taxable
13
33
337
373
197
448
732
743
678
705
670
1,072
1,063
2,230
2,079
1,946
1,582
1,426
1,132
2,687
856
415
109
67
108
55
21,756

on

Number of
Dependents
17,089
22,146
33,542
65,806
135,205
189,084
192,564
170,237
166,591
153,374
142,889
212,903
177,900
272,338
200,914
157,289
126,681
101,882
83,278
257,960
117,188
83,944
30,482
15,596
25,320r
mbe
16,034
Dece
3,168,236

Number of
Dependents
214
418
879
1,494
2,563
3,869
3,992
4,338
4,509
4,166
3,768
5,146
3,812
5,061
3,471
2,459
1,941
1,691
1,187
2,919
864
346
93
42
79
39
59,360

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$10,431,126
204,482
764,264
1,459,751
2,450,554
3,116,523
3,662,618
3,928,613
4,190,449
4,324,850
4,433,364
7,511,246
7,407,974
14,141,698
13,075,373
12,163,884
11,359,082
10,266,863
9,187,835
34,153,383
20,994,489
21,409,825
10,989,990
7,093,574
016
17,160,748
19, 2
52,231,722
$267,252,031

$6,298
375
832
1,585
1,746
2,337
4,627
8,272
12,208
18,192
23,578
50,457
67,810
176,992
222,299
259,918
294,092
302,403
296,992
1,346,022
1,047,829
1,262,287
733,455
511,177
1,369,376
5,445,283
$13,466,440

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$139,032
2,044
9,183
18,114
31,490
44,817
52,198
59,890
66,823
68,081
67,413
109,372
97,983
178,341
156,680
143,907
124,518
123,893
108,370
324,505
147,217
100,094
37,415
30,301
75,655
122,099
$2,161,368

$114
1
5
16
14
24
48
77
106
171
197
426
556
1,492
1,810
2,286
2,409
2,916
2,996
12,027
7,438
6,027
2,558
2,323
6,182
13,368
$65,591

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 149 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
MARIN
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
3,517
4,423
3,976
3,619
3,748
3,580
3,453
3,329
3,256
3,098
2,960
4,794
4,248
7,634
6,467
5,468
4,679
4,018
3,674
13,165
8,066
8,257
3,778
2,045
3,459
1,930
120,641

Joint
1,006
259
220
256
349
409
471
525
540
594
621
1,106
1,082
2,198
2,120
1,973
1,923
1,828
1,875
8,009
5,983
6,651
3,139
1,729
2,941
1,600
49,407

Taxable
106
550
1,103
885
589
870
1,345
1,659
1,762
1,754
1,706
2,874
2,751
5,618
5,523
4,984
4,437
3,867
3,574
12,973
8,011
8,211
3,765
2,020
3,437
1,920
86,294
ived

arch
358
MARIPOSA
3-17
o. 1

,N
Number of Returns
nham

Bo
Adjusted Gross
y v.
arille All
Income Class
in M
cited
143
Zero and deficit
1
to
2,999
241
3,000
to
5,999
224
6,000
to
8,999
244
9,000
to
11,999
278
12,000
to
14,999
312
15,000
to
17,999
326
18,000
to
20,999
317
21,000
to
23,999
306
24,000
to
26,999
275
27,000
to
29,999
260
30,000
to
34,999
424
35,000
to
39,999
349
40,000
to
49,999
560
50,000
to
59,999
448
60,000
to
69,999
316
70,000
to
79,999
241
80,000
to
89,999
193
90,000
to
99,999
196
100,000
to
149,999
441
150,000
to
199,999
111
200,000
to
299,999
69
300,000
to
399,999
10
400,000
to
499,999
a
500,000
to
999,999
a
1,000,000 and over
a
Total
6,302
Footnotes follow this section.

Joint
67
49
43
49
53
80
77
82
85
95
98
169
155
289
286
208
200
157
169
385
101
61
a
a
a
a
2,981

Taxable
0
a
37
37
22
61
132
156
162
148
135
219
239
415
389
297
234
191
194
439
110
69
10
a
a
a
3,720

on

Number of
Dependents
1,065
362
408
623
916
1,198
1,367
1,463
1,455
1,461
1,422
2,434
2,105
3,705
2,823
2,380
2,045
1,777
1,850
8,170
6,402
7,855
3,931
2,307
4,151r
mbe
Dece 2,484
66,159

Number of
Dependents
20
27
33
68
81
132
136
137
122
111
144
210
185
274
244
152
160
149
114
331
80
43
a
a
a
a
2,971

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$794,407
5,993
17,775
27,063
39,235
48,330
56,970
64,847
73,182
78,995
84,287
155,615
159,090
342,151
354,580
354,415
350,598
341,149
348,428
1,617,238
1,396,209
2,004,656
1,301,515
908,327
016
19, 2 2,355,434
5,874,757
$17,566,433

$369
24
70
102
120
143
166
246
320
492
608
1,391
1,894
5,366
7,251
8,887
10,213
10,915
12,000
66,378
69,869
117,582
85,778
64,817
188,034
630,207
$1,283,240

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$5,987
316
1,026
1,854
2,913
4,223
5,377
6,163
6,860
6,994
7,399
13,778
13,067
25,012
24,459
20,443
17,976
16,363
18,531
52,943
18,732
16,374
3,477
a
a
a
$290,078

$0
0
0
2
1
2
7
22
26
33
43
96
131
315
381
402
359
414
526
2,054
924
975
251
a
a
a
$7,688

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 150 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
MENDOCINO
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Joint
247
176
180
233
271
347
376
406
458
446
501
789
784
1,461
1,232
1,010
846
737
585
1,548
551
306
116
35
56
20
13,717

751
1,310
1,419
1,685
1,805
1,764
1,840
1,762
1,623
1,527
1,493
2,212
1,895
2,930
2,122
1,548
1,228
963
774
1,901
657
396
142
48
77
29
33,901

Footnotes follow this section.

arc
358
MERCED
3-17
.1
, No

on

Number of Returns
m

onha

v. B
Adjusted Gross
rilley All
Income Class
n Ma
i
cited
Zero and deficit
1,056
1
to
2,999
2,691
3,000
to
5,999
3,686
6,000
to
8,999
4,618
9,000
to
11,999
5,149
12,000
to
14,999
5,301
15,000
to
17,999
5,009
18,000
to
20,999
4,708
21,000
to
23,999
4,568
24,000
to
26,999
4,174
27,000
to
29,999
3,885
30,000
to
34,999
5,707
35,000
to
39,999
4,685
40,000
to
49,999
7,202
50,000
to
59,999
5,221
60,000
to
69,999
3,792
70,000
to
79,999
2,976
80,000
to
89,999
2,196
90,000
to
99,999
1,674
100,000
to
149,999
4,029
150,000
to
199,999
1,200
200,000
to
299,999
618
300,000
to
399,999
193
400,000
to
499,999
123
500,000
to
999,999
127
1,000,000 and over
83
Total
84,671

Taxable
10
34
194
236
117
302
630
732
691
668
673
1,069
1,068
1,894
1,701
1,415
1,184
946
760
1,885
655
394
141
48
77
29
d
17,553
hive

Number of
Dependents
146
317
382
570
829
1,013
1,117
1,239
1,235
1,173
1,295
2,022
1,618
2,569
1,776
1,154
941
725
537
1,337
458
192
61
a
e
b37r
m a
Dece
22,780

Joint
467
419
443
622
850
1,061
1,083
1,219
1,383
1,457
1,498
2,463
2,206
3,809
3,112
2,564
2,130
1,674
1,347
3,504
1,072
532
165
101
112
60
35,353

Taxable
17
80
599
700
445
865
1,358
1,447
1,298
1,230
1,232
1,867
1,855
3,813
3,687
3,227
2,820
2,149
1,653
4,002
1,188
609
188
121
126
82
36,658

Number of
Dependents
382
881
1,770
2,851
4,010
5,330
5,474
5,556
5,970
5,790
5,823
8,762
7,068
10,260
7,226
5,226
4,019
2,942
2,147
5,090
1,328
579
153
115
131
44
98,927

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$86,252
1,697
6,434
12,708
19,018
23,791
30,306
34,324
36,524
38,910
42,495
71,757
70,918
131,026
116,025
100,319
91,784
81,645
73,302
228,258
112,782
94,394
48,384
21,636
2016
52,016
50,418
$1,504,621

$1
0
6
11
8
14
40
68
103
165
216
465
618
1,437
1,685
1,879
2,111
2,058
2,214
8,847
5,819
5,734
3,262
1,581
4,346
5,112
$47,799

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$227,466
3,848
16,878
34,670
53,877
71,431
82,606
91,766
102,710
106,339
110,775
185,054
175,422
322,024
285,853
245,785
222,315
186,491
158,690
483,357
203,341
147,075
66,052
55,165
83,843
174,489
$3,442,390

$35
3
11
29
29
39
92
145
205
296
374
777
1,012
2,644
3,319
3,685
4,364
4,476
4,453
18,012
10,193
8,836
4,324
4,035
6,721
16,890
$94,998

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 151 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
MODOC
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Joint

96
121
125
136
145
164
141
131
119
124
94
167
140
267
179
156
104
82
79
136
40
22
a
a
a
a
2,779

52
24
16
32
28
46
49
40
35
49
36
69
61
154
124
103
82
71
66
122
38
17
a
a
a
a
1,322

Footnotes follow this section.

0
a
26
a
10
34
34
58
59
52
44
97
86
206
149
142
100
81
78
135
40
22
a
a
a
a
ived
h1,476

arc
358
MONO
3-17
.1
, No

on

m
Number of Returns

onha

v. B
Adjusted Gross
rilley
Income Class
All
n Ma
i
cited
128
Zero and deficit
1
to
2,999
169
3,000
to
5,999
164
6,000
to
8,999
234
9,000
to
11,999
242
12,000
to
14,999
309
15,000
to
17,999
263
18,000
to
20,999
271
21,000
to
23,999
273
24,000
to
26,999
230
27,000
to
29,999
212
30,000
to
34,999
312
35,000
to
39,999
306
40,000
to
49,999
419
50,000
to
59,999
330
60,000
to
69,999
260
70,000
to
79,999
187
80,000
to
89,999
158
90,000
to
99,999
119
100,000
to
149,999
342
150,000
to
199,999
124
200,000
to
299,999
88
300,000
to
399,999
32
400,000
to
499,999
a
500,000
to
999,999
14
1,000,000 and over
a
Total
5,204

Taxable

Number of
Dependents
11
19
42
52
68
85
69
86
42
79
44
99
79
134
170
96
77
55
58
110
26
a
a
a
a
ber
m 0
Dece
1,512

Joint
53
18
a
18
22
33
34
34
39
54
55
90
107
183
166
154
124
126
90
287
104
72
27
10
10
a
1,923

Taxable
a
a
38
44
20
62
118
166
167
123
111
175
174
274
262
231
181
157
119
340
124
88
32
12
14
a
3,048

Number of
Dependents
36
35
22
55
78
135
110
147
164
190
196
261
305
407
289
231
138
93
84
226
85
57
20
11
a
a
3,389

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$5,047
140
575
1,020
1,533
2,218
2,314
2,557
2,682
3,165
2,673
5,394
5,256
11,964
9,771
10,075
7,761
6,992
7,476
16,034
6,759
5,164
a
16 a
20
a
a
$114,859

$0
0
0
0
0
1
3
6
8
13
14
41
49
134
130
202
168
172
230
622
355
330
a
a
a
a
$3,319

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$18,043
229
759
1,780
2,539
4,189
4,337
5,266
6,129
5,835
6,041
10,089
11,464
18,762
18,047
16,843
14,006
13,375
11,315
41,500
20,993
20,502
11,069
a
9,520
a
$262,347

$1
0
2
2
2
2
5
15
25
29
36
82
117
238
305
338
335
343
352
1,549
1,067
1,184
736
a
752
a
$10,220

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 152 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
MONTEREY
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
2,424
4,476
5,534
6,747
7,976
9,159
9,596
9,881
9,311
8,033
7,238
10,474
8,836
13,909
10,446
7,694
6,014
4,816
3,874
10,738
4,420
2,938
1,013
447
716
394
167,104

Taxable
41
199
1,090
1,254
780
1,385
2,422
2,819
2,499
2,372
2,378
3,896
3,934
7,656
7,382
6,497
5,611
4,666
3,805
10,640
4,387
2,919
1,006
443
713
394
81,188
ived

arch
358
NAPA
3-17
o. 1
Number of Returns
m, N
onha
.B

Adjusted Gross
v
rilley All
Income Class
n Ma
i
cited
1,153
Zero and deficit
1
to
2,999
1,679
3,000
to
5,999
1,909
6,000
to
8,999
2,053
9,000
to
11,999
2,162
12,000
to
14,999
2,301
15,000
to
17,999
2,381
18,000
to
20,999
2,468
21,000
to
23,999
2,392
24,000
to
26,999
2,308
27,000
to
29,999
2,218
30,000
to
34,999
3,522
35,000
to
39,999
3,137
40,000
to
49,999
5,376
50,000
to
59,999
4,117
60,000
to
69,999
3,387
70,000
to
79,999
2,592
80,000
to
89,999
2,238
90,000
to
99,999
1,841
100,000
to
149,999
5,979
150,000
to
199,999
2,714
200,000
to
299,999
1,998
300,000
to
399,999
647
400,000
to
499,999
330
500,000
to
999,999
493
1,000,000 and over
240
Total
61,635
Footnotes follow this section.

Joint
866
475
471
624
876
1,235
1,440
1,585
1,799
1,810
1,950
3,491
3,418
5,946
4,994
4,234
3,588
3,108
2,688
8,152
3,673
2,496
839
361
583
326
61,028

Joint
452
151
132
189
230
310
373
435
504
507
523
1,060
1,046
2,063
1,928
1,770
1,473
1,447
1,237
4,568
2,299
1,711
537
284
393
185
25,807

Taxable
34
82
500
514
367
560
947
1,132
1,107
1,079
1,106
1,755
1,699
3,469
3,187
2,987
2,450
2,177
1,815
5,930
2,705
1,994
644
328
490
239
39,297

on

Number of
Dependents
704
866
1,689
3,277
5,720
8,825
11,495
13,573
14,573
12,863
11,474
15,611
12,583
18,605
12,753
8,702
6,314
4,805
3,734
9,837
3,891
2,361
780
339
496r
mbe
Dece 240
186,110

Number of
Dependents
269
222
278
474
740
1,007
1,345
1,751
1,938
2,164
2,022
3,398
3,224
5,306
4,044
3,021
2,193
1,982
1,515
5,357
2,573
1,814
560
241
376
170
47,984

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$429,866
5,979
25,249
50,847
83,780
123,952
158,358
192,810
209,257
204,496
206,233
339,595
330,812
622,715
571,884
498,791
450,215
408,672
367,409
1,296,615
758,799
701,368
348,890
198,715
16
20 489,481
1,009,745
$9,224,800

$69
4
29
59
63
92
158
290
389
619
787
1,787
2,439
6,335
8,098
8,909
10,074
10,697
10,891
49,253
37,573
40,925
23,062
14,487
39,721
100,464
$367,276

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$298,120
2,382
8,626
15,448
22,754
31,108
39,171
48,199
53,769
58,807
63,192
114,360
117,404
241,200
225,368
219,314
193,955
189,853
174,406
726,315
467,080
476,947
221,394
147,510
332,261
872,731
$4,765,437

$141
2
12
27
35
41
80
118
183
275
373
818
1,130
3,084
3,652
4,431
4,690
5,130
5,361
27,655
22,975
27,991
14,937
10,670
27,026
97,079
$257,918

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 153 of 201
TABLE B-7 (continued)
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
NEVADA
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
1,206
1,601
1,502
1,648
1,717
1,814
1,746
1,607
1,647
1,517
1,451
2,125
1,910
3,173
2,669
2,093
1,849
1,490
1,292
3,624
1,428
893
268
128
183
57
40,638

Joint
491
238
183
224
246
335
367
346
459
479
487
788
798
1,475
1,521
1,357
1,283
1,075
989
2,966
1,207
771
236
109
149
44
18,623

Footnotes follow this section.

arc
358
ORANGE
3-17
.1
, No

on

Number of Returns
m

onha

v. B
Adjusted Gross
rilley All
Income Class
n Ma
i
cited
21,816
Zero and deficit
1
to
2,999
48,383
3,000
to
5,999
50,278
6,000
to
8,999
55,669
9,000
to
11,999
60,886
12,000
to
14,999
61,010
15,000
to
17,999
60,031
18,000
to
20,999
56,866
21,000
to
23,999
52,749
24,000
to
26,999
48,764
27,000
to
29,999
45,252
30,000
to
34,999
68,386
35,000
to
39,999
58,804
40,000
to
49,999
97,702
50,000
to
59,999
77,256
60,000
to
69,999
63,155
70,000
to
79,999
53,818
80,000
to
89,999
45,994
90,000
to
99,999
38,797
100,000
to
149,999
124,644
150,000
to
199,999
62,418
200,000
to
299,999
47,319
300,000
to
399,999
16,020
400,000
to
499,999
7,636
500,000
to
999,999
11,087
1,000,000 and over
5,275
Total
1,340,015

Taxable
16
89
267
256
195
349
620
778
784
773
752
1,138
1,169
2,299
2,267
1,913
1,778
1,462
1,276
3,596
1,422
890
267
128
181
57
d
24,722
hive

Number of
Dependents
261
194
216
364
435
612
644
599
702
589
678
1,110
970
1,601
1,334
1,152
1,043
942
851
2,628
1,074
686
217
92
143r
be
m
Dece 45
19,182

Joint
7,833
5,221
4,625
6,129
7,929
9,563
10,740
11,360
12,352
12,480
12,480
20,651
19,467
35,649
31,996
29,902
27,565
26,060
24,342
91,039
52,208
40,842
13,830
6,628
9,492
4,368
534,751

Taxable
529
2,609
11,994
12,644
8,733
14,023
21,904
24,675
23,143
21,938
21,302
34,118
32,590
64,477
61,528
56,070
50,758
44,589
38,092
123,596
62,136
47,096
15,922
7,574
11,017
5,255
818,312

Number of
Dependents
7,608
6,443
8,240
15,252
27,424
39,431
44,971
45,271
45,140
42,869
41,391
62,347
52,704
80,648
61,059
50,109
42,581
37,521
33,574
118,679
67,176
53,056
18,424
8,912
12,348
5,450
1,028,628

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$91,006
2,149
6,698
12,397
17,992
24,502
28,798
31,305
36,976
38,715
41,338
68,887
71,498
142,009
146,180
135,678
138,216
126,590
122,405
437,684
244,336
213,062
91,625
56,478
16
20
121,790
160,331
$2,426,634

$3
2
7
14
20
22
37
78
114
184
241
488
668
1,730
2,252
2,496
3,052
3,282
3,549
16,566
12,236
12,695
6,151
4,090
10,067
16,566
$96,606

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$4,955,853
66,022
227,762
418,035
636,961
824,041
989,818
1,107,803
1,185,615
1,242,080
1,288,970
2,217,839
2,201,514
4,376,191
4,234,553
4,095,112
4,030,320
3,903,010
3,681,060
15,200,262
10,737,333
11,334,495
5,488,124
3,398,527
7,468,342
16,556,479
$101,954,413

$1,577
223
331
658
767
926
1,651
2,646
3,808
5,684
7,252
15,747
20,996
56,440
73,020
86,075
101,368
109,813
112,676
576,210
519,470
657,231
362,734
244,003
599,084
1,783,941
$5,344,332

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 154 of 201
TABLE B-7 (continued)
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
PLACER
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
2,958
5,542
5,376
5,608
6,140
5,983
5,737
5,526
5,333
4,919
4,802
7,364
6,942
11,971
10,245
8,853
7,881
6,820
6,198
20,293
9,182
6,000
1,669
807
1,054
321
163,524

Joint
1,234
701
512
585
790
911
1,052
1,167
1,342
1,349
1,427
2,522
2,596
5,093
5,076
4,993
4,973
4,710
4,588
16,825
8,214
5,449
1,499
719
883
274
79,484

58
-173
PLUMAS
o. 13
,N

Taxable
63
341
1,399
1,511
1,087
1,490
2,243
2,694
2,731
2,559
2,565
4,032
4,121
8,513
8,493
8,086
7,564
6,686
6,121
20,192
9,153
5,977
1,659
803
1,044
321
ived
111,448
arch

ham
Number of Returns
. Bon

v
Adjusted Gross
rilley
n Ma
Income Class ited i
All
c
Zero and deficit
182
1
to
2,999
272
3,000
to
5,999
287
6,000
to
8,999
309
9,000
to
11,999
298
12,000
to
14,999
328
15,000
to
17,999
290
18,000
to
20,999
309
21,000
to
23,999
310
24,000
to
26,999
261
27,000
to
29,999
278
30,000
to
34,999
382
35,000
to
39,999
356
40,000
to
49,999
662
50,000
to
59,999
528
60,000
to
69,999
453
70,000
to
79,999
353
80,000
to
89,999
274
90,000
to
99,999
205
100,000
to
149,999
505
150,000
to
199,999
148
200,000
to
299,999
67
300,000
to
399,999
21
400,000
to
499,999
a
500,000
to
999,999
a
1,000,000 and over
a
Total
7,099
Footnotes follow this section.

Joint
87
51
49
53
54
81
84
91
96
101
103
164
163
352
299
303
267
227
169
441
128
57
19
a
a
a
3,454

Taxable
a
a
46
33
29
50
99
138
142
113
130
221
242
484
445
423
349
272
204
499
147
67
21
a
a
a
4,180

on

Number of
Dependents
948
647
676
940
1,601
2,030
2,366
2,364
2,535
2,440
2,632
4,088
3,975
7,007
6,478
6,147
5,889
5,453
5,706
21,388
10,556
7,118
2,057
965
ber
1,227
cem
De
385
107,618

Number of
Dependents
29
32
57
88
82
121
96
113
113
122
125
172
165
360
301
275
209
153
165
335
68
44
a
a
a
a
3,240

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$454,021
7,419
24,339
42,094
64,497
80,783
94,629
107,688
119,984
125,285
136,732
239,229
259,856
537,225
562,350
574,903
590,316
579,456
588,642
2,471,916
1,573,945
1,428,056
573,136
016
19, 2 358,791
704,087
662,851
$12,054,188

$235
21
40
78
98
105
166
275
440
643
842
1,785
2,471
6,652
8,886
11,007
13,382
14,957
16,867
91,352
77,024
83,624
38,447
26,275
57,940
65,463
$519,076

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$9,842
384
1,309
2,311
3,141
4,423
4,780
6,020
6,968
6,657
7,901
12,384
13,333
29,741
28,871
29,399
26,517
23,277
19,453
60,364
25,085
15,943
7,016
a
a
a
$346,908

$2
2
1
1
3
3
7
12
22
27
40
94
137
362
464
583
606
603
556
2,302
1,299
968
452
a
a
a
$10,478

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 155 of 201
TABLE B-7 (continued)
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
RIVERSIDE
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Mari
Income Class
ed in
cit
Zero and deficit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

All
12,228
28,440
30,901
37,187
46,187
47,691
45,190
41,946
39,065
35,526
32,085
47,428
40,740
65,830
51,264
41,528
34,885
28,505
23,057
64,779
22,695
12,061
3,063
1,252
1,702
627
835,862

Joint
4,718
4,273
3,572
4,679
6,391
8,109
8,847
9,729
10,303
10,142
10,206
16,793
16,005
29,486
26,705
24,185
22,015
19,534
17,227
52,699
19,935
10,343
2,557
1,041
1,404
480
341,378

Taxable
221
812
5,639
6,374
4,493
8,855
13,846
15,393
14,378
13,412
12,782
19,753
19,395
38,265
37,228
35,293
32,395
27,520
22,652
64,253
22,575
11,985
3,031
1,239
1,683
621
434,093
ived

arch
358
SACRAMENTO
3-17
o. 1
Number of Returns
m, N
onha
.B

v

All
6,498
18,501
19,578
22,766
26,750
27,174
25,952
24,050
23,325
21,954
20,879
33,850
29,972
50,478
40,674
32,136
25,760
20,999
17,471
49,959
18,837
10,224
2,804
1,205
1,516
448
573,760

Joint
2,014
2,172
1,966
2,419
3,460
4,181
4,415
4,702
5,183
5,231
5,272
9,116
8,971
17,218
16,425
15,670
14,441
13,226
12,066
39,288
16,340
8,906
2,382
1,019
1,263
346
217,692

Taxable
133
774
3,806
3,993
3,061
5,331
9,351
10,876
10,747
10,515
10,422
17,752
17,518
35,111
33,719
29,347
24,827
20,643
17,320
49,748
18,770
10,161
2,787
1,194
1,498
446
349,850

on

Number of
Dependents
3,575
6,310
8,148
15,577
28,848
41,785
41,198
38,054
38,073
36,403
34,253
50,990
44,182
70,540
56,583
46,569
40,012
32,887
27,220
77,801
26,643
12,390
2,766
1,085
1,391r
mbe
Dece 444
783,727

Number of
Dependents
1,853
3,511
5,144
8,430
13,954
19,320
18,759
17,558
18,683
17,846
17,694
28,773
25,590
40,971
32,645
26,549
21,619
18,354
15,501
48,611
20,017
10,653
2,878
1,228
1,391
434
437,966

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$1,320,069
36,743
140,487
280,197
482,915
644,399
745,282
817,167
877,993
905,146
913,936
1,538,640
1,524,311
2,947,184
2,809,385
2,692,124
2,611,953
2,417,046
2,187,122
7,814,339
3,872,152
2,853,277
1,048,703
556,674
016
19, 2 1,136,854
1,734,224
$42,268,185

$394
36
109
277
335
447
937
1,569
2,298
3,268
4,018
8,269
10,689
27,252
34,533
42,269
51,488
55,718
57,120
272,453
183,496
165,453
69,493
39,962
89,774
172,446
$1,294,104

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$956,914
24,340
89,050
171,362
280,233
366,726
427,806
468,632
524,325
559,487
594,853
1,099,219
1,121,676
2,263,065
2,228,029
2,083,280
1,927,270
1,781,334
1,656,623
6,037,044
3,218,797
2,424,457
960,404
536,356
998,109
1,088,353
$31,973,912

$253
25
96
193
252
306
617
1,064
1,648
2,625
3,451
8,150
11,089
30,016
39,375
44,245
48,746
50,715
52,062
237,210
163,805
146,566
65,914
39,493
81,191
106,827
$1,135,935

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 156 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SAN BENITO
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Mari
Income Class
ed in
cit
Zero and deficit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

347
720
843
1,048
1,153
1,148
1,089
971
899
925
797
1,293
1,148
1,811
1,475
1,241
1,025
827
691
2,282
872
469
109
45
68
19
23,315

Joint
137
79
81
106
143
164
170
177
189
233
218
412
370
774
724
720
646
569
508
1,877
797
423
98
41
58
13
9,727

Taxable
a
28
194
229
172
276
379
368
330
380
325
522
543
1,048
1,096
1,059
962
804
678
2,272
872
467
109
45
67
a
13,249
ived

arch
358
SAN BERNARDINO
3-17
o. 1
Number of Returns
m, N
onha
.B

v

All
7,608
26,004
29,795
35,276
44,316
44,325
41,378
37,417
33,989
30,950
28,523
42,797
37,192
59,752
46,547
37,178
30,433
24,305
19,072
51,619
17,653
8,830
2,088
908
1,080
420
739,455

Joint
2,855
3,577
3,098
3,990
5,688
6,786
7,584
8,210
8,493
8,630
8,571
14,127
13,711
25,155
22,503
20,915
18,649
16,291
13,911
41,994
15,677
7,804
1,812
786
921
337
282,075

Taxable
136
716
5,557
6,021
4,381
8,199
13,133
14,136
12,714
11,667
11,573
17,934
17,962
35,109
34,401
31,976
28,524
23,596
18,780
51,309
17,597
8,796
2,071
903
1,074
417
378,682

on

Number of
Dependents
138
145
226
439
658
853
980
910
933
1,027
953
1,684
1,399
2,170
1,861
1,538
1,163
908
844
2,644
991
517
127
33
72r
mbe
Dece 11
23,224

Number of
Dependents
2,603
5,647
8,728
15,844
29,966
42,252
39,527
34,994
33,942
32,287
30,502
47,415
41,087
65,405
51,656
41,950
34,283
27,499
22,008
60,425
21,010
9,734
2,329
932
1,146
402
703,573

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$48,867
1,000
3,839
7,916
12,058
15,494
17,918
18,914
20,223
23,623
22,665
41,858
42,917
81,214
80,877
80,469
76,794
69,979
65,445
276,258
149,003
110,950
36,888
19,522
16
20 45,901
50,763
$1,323,625

$21
0
4
11
16
16
28
39
56
101
110
236
343
825
1,031
1,253
1,610
1,733
1,765
10,052
7,209
6,524
2,532
1,471
3,934
5,499
$46,421

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$890,088
34,642
135,657
265,713
462,562
598,569
681,615
728,936
763,902
788,239
812,304
1,388,457
1,391,800
2,675,722
2,550,698
2,409,772
2,276,865
2,061,751
1,808,331
6,219,993
3,008,427
2,086,902
715,050
403,216
715,299
1,091,699
$35,186,033

$756
31
103
259
302
406
886
1,478
2,042
2,860
3,636
7,548
10,009
25,492
33,042
39,113
46,510
49,165
48,339
219,895
142,671
121,364
47,598
29,323
58,258
113,093
$1,004,183

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 157 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SAN DIEGO
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
21,374
45,834
46,782
52,698
59,160
60,247
58,901
57,175
53,346
50,377
46,350
71,937
63,201
105,115
80,938
65,754
55,732
46,430
39,491
120,354
54,393
39,183
12,988
6,142
8,659
3,879
1,326,440

Adjusted Gross
lley
Income Class
Mari
ed in
Zero and deficit
cit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

Joint
7,344
5,774
4,605
5,919
7,895
9,634
10,280
11,569
12,351
12,516
12,460
20,813
20,430
38,247
34,391
31,833
29,419
27,342
25,457
89,526
45,595
33,497
11,061
5,273
7,331
3,142
523,704

Taxable
504
2,209
9,610
10,322
7,102
13,184
22,675
26,910
25,736
24,891
24,095
39,244
37,998
73,148
66,363
59,535
53,287
45,298
38,928
119,371
54,080
38,942
12,903
6,098
8,606
3,853
824,892
ed

iv
arch
7358
SAN FRANCISCO
13-1
No.
Number of Returns
am,
h
. Bon

v

All
6,396
13,170
12,792
13,516
14,689
14,711
14,195
14,018
13,732
13,046
12,477
19,795
18,590
33,678
28,286
22,848
19,501
16,333
13,898
45,649
22,950
20,720
8,314
4,292
6,567
3,957
428,120

Joint
1,361
1,306
1,224
1,576
2,042
2,450
2,520
2,565
2,657
2,480
2,480
3,959
3,839
6,846
6,129
5,370
4,906
4,469
4,276
16,810
11,535
12,789
5,572
2,926
4,517
2,666
119,270

Taxable
140
750
2,263
1,994
1,530
3,126
6,510
8,289
8,517
8,406
8,373
13,911
14,109
28,033
25,943
21,867
19,080
16,109
13,756
45,370
22,849
20,610
8,274
4,271
6,527
3,934
314,541

on

Number of
Dependents
7,016
8,685
9,963
16,849
27,492
37,635
38,442
37,714
37,339
36,082
34,397
53,912
46,576
76,183
59,406
48,751
42,015
35,768
31,697
106,728
53,498
40,228
14,080
6,748
9,643
ber
4,018
cem
De 920,865

Number of
Dependents
1,279
1,157
1,501
2,430
4,034
5,323
5,119
5,318
5,665
5,365
5,113
8,366
7,678
12,809
9,840
7,522
6,055
5,070
4,465
16,031
10,032
10,838
5,012
2,734
4,878
3,293
156,927

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$3,838,367
58,986
212,472
396,386
620,093
813,555
971,621
1,114,396
1,199,193
1,283,480
1,319,925
2,334,247
2,366,001
4,706,258
4,435,276
4,264,678
4,172,500
3,939,896
3,746,172
14,613,085
9,338,693
9,378,570
4,453,847
2,726,894
016
19, 2 5,816,753
10,598,410
$91,043,020

$954
135
261
547
617
800
1,539
2,739
4,111
6,325
8,126
18,144
24,536
64,019
78,812
92,438
108,226
113,827
118,412
564,869
460,607
550,000
297,675
197,921
470,568
1,119,593
$4,305,807

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$1,124,244
16,939
57,994
101,337
153,941
198,284
234,192
273,160
308,878
332,652
355,593
642,872
695,960
1,511,321
1,550,120
1,481,868
1,459,427
1,385,873
1,318,004
5,567,862
3,954,158
5,003,017
2,853,401
1,913,719
4,440,649
15,804,033
$50,491,011

$473
61
103
145
183
275
464
857
1,395
2,252
3,063
7,030
10,416
30,868
42,447
49,741
56,832
59,254
60,242
290,600
232,579
322,685
202,549
145,000
370,901
1,693,077
$3,583,491

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 158 of 201
TABLE B-7 (continued)
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SAN JOAQUIN
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
2,947
8,234
9,653
11,817
13,513
13,504
13,059
12,452
11,726
10,849
10,116
15,133
12,933
21,245
16,617
12,896
10,553
8,590
7,237
19,934
7,045
3,672
903
426
604
268
255,926

Taxable
57
316
1,875
2,131
1,477
2,583
4,033
4,546
4,216
3,879
3,828
6,197
6,160
12,626
12,453
11,312
10,005
8,407
7,152
19,822
7,005
3,633
893
415
598
266
135,885
ived

h
8 arc
SAN LUIS 735
3-1 OBISPO
o 1
Number .of Returns
m, N
onha
.B

Adjusted Gross
v
rilley All
Income Class
n Ma
i
2,811
Zero and deficit
cited
1
to
2,999
3,674
3,000
to
5,999
4,074
6,000
to
8,999
4,386
9,000
to
11,999
4,881
12,000
to
14,999
4,812
15,000
to
17,999
4,885
18,000
to
20,999
4,692
21,000
to
23,999
4,437
24,000
to
26,999
4,309
27,000
to
29,999
3,908
30,000
to
34,999
6,176
35,000
to
39,999
5,474
40,000
to
49,999
9,367
50,000
to
59,999
7,458
60,000
to
69,999
6,184
70,000
to
79,999
5,348
80,000
to
89,999
4,460
90,000
to
99,999
3,706
100,000
to
149,999
11,050
150,000
to
199,999
4,512
200,000
to
299,999
2,749
300,000
to
399,999
848
400,000
to
499,999
388
500,000
to
999,999
520
1,000,000 and over
208
Total
115,317
Footnotes follow this section.

Joint
1,152
1,013
987
1,415
1,870
2,254
2,548
2,801
3,095
3,215
3,203
5,243
5,023
9,249
8,420
7,562
6,931
6,102
5,467
16,500
6,188
3,280
783
375
529
215
105,420

Joint
1,142
364
361
449
580
675
774
858
888
1,045
1,072
1,887
1,924
3,968
3,723
3,508
3,374
3,044
2,740
8,989
3,896
2,389
717
317
431
161
49,276

Taxable
43
209
930
950
688
1,128
1,955
2,352
2,332
2,195
2,079
3,397
3,327
6,587
6,187
5,657
5,146
4,356
3,668
10,970
4,489
2,740
842
384
515
207
73,333

on

Number of
Dependents
1,056
2,120
3,204
5,648
8,393
11,053
11,887
12,127
12,737
12,603
12,411
18,525
15,436
24,671
19,232
15,079
12,646
10,248
8,462
24,373
8,455
4,238
953
398
566r
mbe
Dece 185
256,706

Number of
Dependents
635
406
559
805
1,416
1,838
2,157
2,348
2,293
2,729
2,604
4,136
3,419
5,791
4,768
3,783
3,703
3,063
2,719
9,032
3,651
2,212
711
302
411
150
65,641

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$874,011
11,553
43,850
89,044
141,737
182,369
215,273
242,706
263,544
276,522
288,048
490,968
484,070
951,861
910,813
835,072
789,432
729,188
686,259
2,404,667
1,202,995
869,442
309,140
16
0 190,017
19, 2 399,450
605,921
$12,739,929

$93
15
43
103
123
140
271
465
664
970
1,246
2,751
3,660
9,544
12,293
14,313
16,613
18,166
19,522
89,394
60,044
51,377
20,860
13,563
31,617
55,866
$423,714

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$466,735
5,129
18,430
32,973
51,192
64,958
80,603
91,538
99,660
109,804
111,196
200,444
204,907
419,885
409,140
401,346
400,466
378,645
351,503
1,338,836
769,924
655,593
289,550
172,347
352,709
919,898
$7,463,941

$55
7
29
46
58
66
147
236
369
549
698
1,564
2,132
5,385
6,776
8,052
9,364
10,140
10,199
50,193
38,138
38,850
19,526
12,625
28,876
105,026
$349,109

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 159 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SAN MATEO
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Income Class
Mari
ed in
Zero and deficit
cit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

All
4,958
10,645
10,343
10,234
10,874
10,654
10,743
10,335
10,126
9,667
9,285
15,044
13,782
24,568
20,776
16,810
14,425
12,623
10,998
37,584
20,894
19,916
8,208
4,320
6,872
4,339
339,023

Joint
1,519
845
708
954
1,123
1,336
1,594
1,836
1,945
1,952
2,049
3,579
3,608
7,023
6,997
6,443
6,139
6,008
5,756
23,503
15,831
16,524
6,966
3,730
5,903
3,672
137,543

Taxable
110
1,062
3,068
2,716
1,946
2,950
4,799
5,508
5,528
5,428
5,402
9,096
8,967
18,354
17,770
15,411
13,810
12,295
10,807
37,269
20,813
19,843
8,190
4,304
6,856
4,327
246,629
ved

hi
8 arc
SANTA -1735
BARBARA
13
No
Number .of Returns
am,
h
. Bon

v

All
3,338
5,288
6,001
6,904
7,571
7,905
8,050
8,491
8,510
8,047
7,213
10,322
9,083
14,407
11,072
8,578
6,823
5,642
4,601
14,035
6,080
4,420
1,602
769
1,295
682
176,729

Joint
1,142
540
424
651
854
1,061
1,189
1,554
1,716
1,812
1,866
3,174
3,242
5,870
5,119
4,473
3,894
3,484
3,153
10,580
4,993
3,649
1,322
630
1,009
526
67,927

Taxable
61
333
1,288
1,421
971
1,673
2,929
3,365
3,282
3,233
3,257
4,981
4,884
9,106
8,598
7,592
6,480
5,487
4,508
13,880
6,044
4,388
1,592
761
1,286
674
102,074

on

Number of
Dependents
1,366
904
993
1,732
2,882
3,794
4,610
4,885
5,489
5,283
5,336
8,857
8,241
14,035
11,958
9,725
8,356
7,801
7,009
27,626
18,600
20,037
9,028
4,916
8,335r
mbe
Dece 5,783
207,581

Number of
Dependents
972
847
1,231
2,220
3,427
4,701
6,026
7,836
9,461
9,170
8,057
10,636
9,367
14,407
9,932
7,137
5,465
4,450
3,614
11,257
5,085
3,541
1,294
619
976
454
142,182

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$872,276
14,560
46,549
76,724
114,037
143,725
177,224
201,438
227,776
246,416
264,701
488,594
516,029
1,102,093
1,139,456
1,090,282
1,079,808
1,071,822
1,043,794
4,598,642
3,608,485
4,821,826
2,816,127
1,922,739
016
19, 2 4,663,373
17,263,435
$47,867,382

$318
47
145
241
261
291
459
672
991
1,478
1,962
4,549
6,265
17,758
23,863
27,865
32,440
35,471
37,522
195,765
185,444
289,310
190,929
141,837
384,260
1,948,376
$3,528,521

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$747,733
7,364
27,197
51,935
79,577
106,815
132,839
165,530
191,407
204,983
205,348
334,999
340,135
645,502
605,547
556,227
511,178
478,785
436,467
1,702,761
1,041,932
1,063,356
551,264
341,076
871,381
1,952,711
$11,858,586

$169
52
37
97
96
126
214
350
532
837
1,138
2,319
3,241
8,089
10,141
11,577
12,815
13,516
13,409
65,738
51,529
62,071
35,924
24,108
68,899
204,083
$591,108

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 160 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SAN MATEO
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Income Class
Mari
ed in
Zero and deficit
cit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

All
4,958
10,645
10,343
10,234
10,874
10,654
10,743
10,335
10,126
9,667
9,285
15,044
13,782
24,568
20,776
16,810
14,425
12,623
10,998
37,584
20,894
19,916
8,208
4,320
6,872
4,339
339,023

Joint
1,519
845
708
954
1,123
1,336
1,594
1,836
1,945
1,952
2,049
3,579
3,608
7,023
6,997
6,443
6,139
6,008
5,756
23,503
15,831
16,524
6,966
3,730
5,903
3,672
137,543

Taxable
110
1,062
3,068
2,716
1,946
2,950
4,799
5,508
5,528
5,428
5,402
9,096
8,967
18,354
17,770
15,411
13,810
12,295
10,807
37,269
20,813
19,843
8,190
4,304
6,856
4,327
246,629
ved

hi
8 arc
SANTA -1735
BARBARA
13
No
Number .of Returns
am,
h
. Bon

v

All
3,338
5,288
6,001
6,904
7,571
7,905
8,050
8,491
8,510
8,047
7,213
10,322
9,083
14,407
11,072
8,578
6,823
5,642
4,601
14,035
6,080
4,420
1,602
769
1,295
682
176,729

Joint
1,142
540
424
651
854
1,061
1,189
1,554
1,716
1,812
1,866
3,174
3,242
5,870
5,119
4,473
3,894
3,484
3,153
10,580
4,993
3,649
1,322
630
1,009
526
67,927

Taxable
61
333
1,288
1,421
971
1,673
2,929
3,365
3,282
3,233
3,257
4,981
4,884
9,106
8,598
7,592
6,480
5,487
4,508
13,880
6,044
4,388
1,592
761
1,286
674
102,074

on

Number of
Dependents
1,366
904
993
1,732
2,882
3,794
4,610
4,885
5,489
5,283
5,336
8,857
8,241
14,035
11,958
9,725
8,356
7,801
7,009
27,626
18,600
20,037
9,028
4,916
8,335r
mbe
Dece 5,783
207,581

Number of
Dependents
972
847
1,231
2,220
3,427
4,701
6,026
7,836
9,461
9,170
8,057
10,636
9,367
14,407
9,932
7,137
5,465
4,450
3,614
11,257
5,085
3,541
1,294
619
976
454
142,182

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$872,276
14,560
46,549
76,724
114,037
143,725
177,224
201,438
227,776
246,416
264,701
488,594
516,029
1,102,093
1,139,456
1,090,282
1,079,808
1,071,822
1,043,794
4,598,642
3,608,485
4,821,826
2,816,127
1,922,739
016
19, 2 4,663,373
17,263,435
$47,867,382

$318
47
145
241
261
291
459
672
991
1,478
1,962
4,549
6,265
17,758
23,863
27,865
32,440
35,471
37,522
195,765
185,444
289,310
190,929
141,837
384,260
1,948,376
$3,528,521

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$747,733
7,364
27,197
51,935
79,577
106,815
132,839
165,530
191,407
204,983
205,348
334,999
340,135
645,502
605,547
556,227
511,178
478,785
436,467
1,702,761
1,041,932
1,063,356
551,264
341,076
871,381
1,952,711
$11,858,586

$169
52
37
97
96
126
214
350
532
837
1,138
2,319
3,241
8,089
10,141
11,577
12,815
13,516
13,409
65,738
51,529
62,071
35,924
24,108
68,899
204,083
$591,108

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 161 of 201
TABLE B-7 (continued)
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SANTA CLARA
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
10,726
26,833
26,302
27,523
29,373
28,970
28,221
27,811
26,475
25,175
24,295
37,670
32,938
57,298
46,941
38,557
33,522
29,209
25,611
93,108
54,886
54,253
21,888
9,956
13,348
6,521
837,410

Bo
y v.
arille

Adjusted Gross
Income Class
in M
cited
Zero and deficit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

Joint
3,405
2,610
2,182
2,767
3,601
4,135
4,344
4,856
5,231
5,455
5,505
9,426
9,204
17,998
16,838
15,848
15,102
14,317
13,698
58,897
41,827
46,044
19,349
8,806
11,557
5,412
348,414

Taxable
231
2,003
6,612
6,494
4,577
7,354
11,605
13,586
12,938
12,378
12,241
19,984
19,332
39,385
38,296
34,726
31,971
28,516
25,180
92,477
54,677
54,104
21,848
9,924
13,304
6,505
d
580,248
hive

arc
358
SANTA 7
3-1 CRUZ
o. 1

,N
Number of Returns
nham

All
2,364
3,558
4,116
4,833
5,624
5,905
5,647
5,433
5,099
4,688
4,288
6,272
5,422
8,968
7,086
5,578
4,581
3,812
3,192
10,606
5,083
3,721
1,187
525
751
301
118,640

Joint
727
296
297
401
599
777
818
919
995
1,090
1,124
1,820
1,724
3,216
2,977
2,761
2,439
2,273
2,025
7,683
4,082
3,104
997
439
626
230
44,439

Taxable
57
186
938
950
651
1,133
2,002
2,382
2,233
2,108
1,983
3,175
3,083
6,038
5,625
4,990
4,343
3,715
3,153
10,541
5,065
3,712
1,184
521
745
301
70,814

on

Number of
Dependents
3,181
3,164
4,062
6,978
11,147
15,083
16,892
18,436
19,541
19,874
20,771
32,700
28,037
46,982
37,123
29,552
24,588
21,006
18,896
75,263
53,351
61,152
27,358
12,796
16,857r
mbe
Dece 8,186
632,976

Number of
Dependents
612
475
773
1,573
2,830
3,992
4,134
4,412
4,634
4,561
4,180
5,968
5,125
7,763
5,708
4,326
3,137
2,783
2,302
8,342
4,380
3,461
1,161
535
650
273
88,090

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$1,252,301
36,489
118,931
206,463
307,665
390,767
465,295
542,101
595,243
641,560
692,101
1,221,845
1,232,900
2,570,114
2,573,027
2,500,809
2,509,519
2,479,290
2,429,515
11,428,257
9,481,345
13,139,938
7,511,821
4,426,268
016
19, 2 8,950,062
23,434,106
$98,633,127

$532
86
258
458
545
576
992
1,561
2,206
3,367
4,376
9,746
13,085
36,761
49,523
59,755
71,960
80,535
85,886
491,755
495,531
798,879
514,221
329,887
741,812
2,519,031
$6,313,320

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$265,923
4,866
18,605
36,488
59,027
79,691
93,092
105,849
114,681
119,460
122,089
203,435
203,092
401,604
388,374
361,419
342,843
323,417
302,836
1,291,146
874,150
894,445
406,629
234,110
498,837
834,350
$8,048,612

$56
7
30
59
58
83
132
234
361
543
682
1,490
2,046
5,420
6,828
7,765
8,897
9,270
9,650
50,940
44,316
54,017
28,022
17,600
41,180
92,171
$381,858

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 162 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SHASTA
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

All
1,266
2,409
2,576
3,017
3,373
3,461
3,412
3,340
3,055
2,882
2,494
4,051
3,541
5,784
4,716
3,611
2,913
2,431
1,919
4,868
1,559
836
230
130
141
50
68,065

Taxable
16
93
458
497
332
730
1,185
1,480
1,379
1,350
1,219
2,083
2,099
4,152
3,960
3,344
2,831
2,379
1,891
4,798
1,519
815
222
121
138
50
39,141
ed

iv
arch
SIERRA5
73 8
13-1
No
Number .of Returns
am,
h
. Bon

Adjusted Gross
v
rilley All
Income Class
n Ma
i
32
Zero and deficit
cited
1
to
2,999
47
3,000
to
5,999
40
6,000
to
8,999
43
9,000
to
11,999
49
12,000
to
14,999
43
15,000
to
17,999
51
18,000
to
20,999
46
21,000
to
23,999
40
24,000
to
26,999
28
27,000
to
29,999
37
30,000
to
34,999
50
35,000
to
39,999
63
40,000
to
49,999
112
50,000
to
59,999
68
60,000
to
69,999
70
70,000
to
79,999
59
80,000
to
89,999
31
90,000
to
99,999
37
100,000
to
149,999
70
150,000
to
199,999
18
200,000
to
299,999
11
300,000
to
399,999
a
400,000
to
499,999
a
500,000
to
999,999
a
1,000,000 and over
a
Total
1,053
Footnotes follow this section.

Joint
562
385
400
462
590
703
782
903
962
956
956
1,643
1,618
3,058
2,885
2,503
2,196
1,908
1,566
4,155
1,385
743
204
107
127
44
31,803

Joint
17
a
a
a
a
14
a
15
18
12
20
27
27
69
41
46
44
27
34
60
16
a
a
a
a
a
534

Taxable
0
0
a
13
a
a
17
19
15
a
12
16
38
88
62
65
57
29
36
70
18
11
a
a
a
a
605

on

Number of
Dependents
293
502
622
905
1,218
1,464
1,503
1,611
1,637
1,600
1,461
2,558
2,286
3,795
3,380
2,598
2,285
2,069
1,710
4,331
1,420
727
207
134
167
ber
cem 45
De 40,528

Number of
Dependents
a
a
a
10
12
17
21
10
18
19
18
38
32
52
41
40
53
24
26
65
a
a
a
a
0
a
529

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$156,817
3,273
11,709
22,657
35,502
46,801
56,218
65,129
68,615
73,417
71,065
131,379
132,545
259,320
258,393
233,839
218,080
206,249
181,726
583,232
264,955
198,030
78,673
57,211
2016
95,163
83,184
$3,279,548

$593
2
11
37
30
57
80
137
200
321
371
862
1,113
2,813
3,741
4,141
4,742
5,186
5,220
21,931
13,122
11,543
4,998
3,806
7,140
7,185
$99,385

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$994
56
186
316
513
574
827
896
899
711
1,047
1,629
2,372
5,033
3,722
4,580
4,368
2,611
3,514
8,345
3,082
2,549
a
a
a
a
$60,943

$0
0
1
0
0
0
0
1
2
2
4
7
21
58
60
93
91
63
96
319
160
146
a
a
a
a
$1,360

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 163 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SISKIYOU
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Income Class
Mari
ed in
cit
Zero and deficit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

544
676
664
734
847
807
835
746
737
673
664
987
890
1,378
1,079
851
612
480
400
897
250
144
37
26
a
a
15,983

Joint
264
138
115
151
173
202
230
242
240
272
244
450
451
768
705
609
489
393
343
779
231
123
32
18
a
a
7,677

Taxable
a
17
96
91
60
130
246
312
316
271
315
505
533
975
912
785
597
471
391
888
240
141
36
25
19
a
8,382
ived

arch
358
SOLANO
3-17
o. 1
Number of Returns
m, N
onha
.B

v

All
1,821
5,233
5,614
6,623
7,248
7,387
6,954
7,050
6,634
6,211
5,794
9,047
8,769
15,012
12,080
9,867
8,136
6,858
5,815
18,059
7,093
3,771
819
291
312
103
172,601

Joint
635
590
414
594
795
936
997
1,171
1,326
1,435
1,448
2,513
2,781
5,412
5,043
4,826
4,615
4,341
4,007
14,040
6,157
3,402
730
245
268
90
68,811

Taxable
40
178
1,364
1,446
953
1,740
2,715
3,421
3,245
2,966
2,922
4,658
5,067
10,132
9,883
8,968
7,823
6,721
5,760
17,978
7,080
3,759
815
288
310
103
110,335

on

Number of
Dependents
126
140
165
247
367
390
444
354
426
450
421
641
552
871
674
621
464
351
316
708
167
108
25
a
ar
mbe
0
Dece
9,053

Number of
Dependents
549
978
1,214
1,968
3,033
4,112
4,187
4,327
4,426
4,532
4,460
7,288
7,001
12,239
9,919
8,348
7,075
6,157
5,545
18,038
7,253
3,847
769
273
271
72
127,881

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$39,823
943
2,957
5,522
8,887
10,882
13,762
14,569
16,538
17,150
18,940
31,969
33,351
61,641
59,024
55,029
45,839
40,694
37,938
106,352
42,923
34,366
12,770
11,691
2016 a
a
$678,174

$4
0
1
4
6
5
15
29
47
60
96
203
269
662
821
957
956
1,010
1,062
4,008
2,065
2,040
847
805
a
a
$19,385

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$123,187
6,875
25,446
49,651
76,026
99,731
114,671
137,410
149,159
158,169
165,069
293,739
328,470
673,569
661,575
639,404
608,596
582,195
552,036
2,186,508
1,212,761
891,869
279,261
128,957
205,376
203,189
$10,306,527

$64
5
30
64
70
94
190
356
513
745
976
2,147
3,130
8,327
10,883
12,960
14,531
15,796
16,592
84,088
60,790
52,734
18,851
9,480
16,434
20,449
$350,299

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 164 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SONOMA
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Income Class
Mari
ed in
Zero and deficit
cit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

All
4,306
6,821
7,189
8,022
8,745
9,005
8,975
8,674
8,374
8,191
7,842
12,428
10,988
18,545
14,748
11,808
9,827
8,197
6,763
20,551
8,574
5,513
1,780
836
1,161
514
218,377

Joint
1,402
652
496
718
890
1,104
1,303
1,374
1,586
1,808
1,943
3,437
3,411
6,813
6,388
6,067
5,736
5,204
4,662
15,896
7,220
4,680
1,499
664
961
415
86,329

Taxable
61
366
1,624
1,711
1,213
2,078
3,669
4,389
4,243
4,213
4,086
6,791
6,592
12,877
12,134
10,734
9,421
8,035
6,683
20,460
8,546
5,497
1,772
833
1,155
511
139,694
d

n
e o

v

iv
arch
STANISLAUS
7358
13-1
Number .of Returns
No
am,
h
. Bon

All
2,425
5,732
7,400
8,970
10,200
10,254
9,777
9,108
8,408
8,096
7,367
11,392
9,740
16,234
12,605
9,885
7,780
6,429
4,944
12,933
4,154
2,226
701
318
519
218
187,815

Joint
997
806
829
1,178
1,536
1,790
2,041
2,228
2,352
2,458
2,495
4,261
4,116
7,606
7,032
6,263
5,379
4,748
3,886
10,875
3,656
1,952
610
273
446
178
79,991

Taxable
41
193
1,400
1,687
1,176
2,125
3,220
3,554
3,227
3,074
2,947
4,784
4,627
9,673
9,459
8,732
7,394
6,277
4,887
12,868
4,136
2,204
682
311
510
218
99,406

Number of
Dependents
895
735
1,003
1,684
2,592
3,739
4,382
4,830
5,422
5,998
6,132
9,703
8,506
14,100
10,780
8,468
7,550
6,132
5,268
17,013
7,482
4,826
1,508
691
921
ber
cem382
De 140,742

Number of
Dependents
800
1,424
2,315
3,967
6,198
7,991
8,222
7,850
8,209
8,651
8,202
13,461
11,530
18,704
14,780
11,527
9,041
7,473
5,728
14,844
4,625
2,356
701
320
521
193
179,633

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$645,681
9,284
32,662
60,228
91,790
121,702
147,948
169,055
188,259
208,770
223,381
403,199
411,388
831,010
808,675
765,019
735,724
695,496
641,175
2,494,634
1,470,061
1,318,540
611,500
375,219
016
19, 2 777,635
1,366,160
$14,312,831

$71
10
45
95
123
156
281
449
684
1,084
1,402
3,191
4,293
11,241
14,327
16,077
18,106
19,391
19,763
97,327
73,859
78,944
41,734
28,112
63,996
147,774
$642,534

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$302,225
8,014
33,565
67,285
106,922
138,369
161,191
177,447
189,012
206,421
209,733
369,590
364,502
727,854
689,723
640,310
582,314
544,926
469,135
1,553,400
707,368
529,700
240,475
141,144
349,371
574,441
$9,479,988

$70
4
29
90
88
110
234
358
510
775
966
2,051
2,626
7,166
8,979
10,747
12,164
13,456
13,230
58,223
35,485
31,848
15,986
10,029
27,713
59,074
$312,013

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 165 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
SUTTER
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

555
1,073
1,400
1,683
1,862
1,853
1,761
1,663
1,514
1,492
1,390
2,067
1,726
2,918
2,131
1,735
1,319
1,101
928
2,426
798
405
129
56
95
29
34,109

Taxable
a
54
279
292
194
332
556
574
527
519
521
863
817
1,712
1,634
1,517
1,258
1,077
915
2,403
783
390
118
53
93
a
17,517
ed

iv
arch
7358
TEHAMA
13-1
No.
Number of Returns
am,
h
. Bon

Adjusted Gross
v
rilley All
Income Class
n Ma
i
422
Zero and deficit
cited
1
to
2,999
769
3,000
to
5,999
795
6,000
to
8,999
909
9,000
to
11,999
1,050
12,000
to
14,999
1,028
15,000
to
17,999
1,029
18,000
to
20,999
962
21,000
to
23,999
880
24,000
to
26,999
923
27,000
to
29,999
813
30,000
to
34,999
1,184
35,000
to
39,999
1,107
40,000
to
49,999
1,642
50,000
to
59,999
1,178
60,000
to
69,999
871
70,000
to
79,999
645
80,000
to
89,999
490
90,000
to
99,999
370
100,000
to
149,999
1,008
150,000
to
199,999
278
200,000
to
299,999
159
300,000
to
399,999
40
400,000
to
499,999
26
500,000
to
999,999
14
1,000,000 and over
13
Total
18,605
Footnotes follow this section.

Joint
250
184
199
309
384
446
471
504
531
586
565
913
811
1,549
1,243
1,131
952
803
735
2,080
713
354
113
48
83
24
15,981

Joint
201
142
114
165
195
216
245
267
298
338
319
551
527
904
769
656
493
396
315
884
242
132
34
21
10
10
8,444

Taxable
a
13
102
125
79
197
309
399
331
338
350
470
596
1,052
920
796
627
482
364
1,005
278
158
40
25
14
a
9,090

on

Number of
Dependents
209
267
406
790
1,077
1,447
1,392
1,542
1,496
1,628
1,585
2,268
1,846
3,195
2,261
1,850
1,441
1,162
1,029
2,557
830
384
137
43
96
ber
cem 21
De 30,959

Number of
Dependents
81
225
298
404
546
661
737
682
704
845
770
1,242
1,052
1,574
1,204
814
559
442
319
817
239
151
27
22
a
a
14,436

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$55,312
1,486
6,369
12,647
19,511
25,000
28,939
32,436
34,043
37,985
39,588
66,950
64,566
130,409
116,662
112,510
98,760
93,344
88,134
291,302
136,468
96,016
44,654
24,663
2016
63,772
56,392
$1,667,291

$6
1
7
13
16
19
39
56
84
129
165
367
462
1,227
1,493
1,859
1,995
2,349
2,475
10,866
6,921
5,636
2,761
1,664
5,090
4,312
$50,009

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$25,104
1,040
3,612
6,835
11,100
13,892
16,987
18,744
19,798
23,533
23,220
38,460
41,467
73,340
64,250
56,484
48,172
41,585
35,063
121,764
47,941
37,746
13,713
11,479
9,246
45,714
$800,085

$2
0
2
6
4
9
17
36
49
80
113
200
320
708
826
909
1,041
1,023
1,002
4,718
2,552
2,375
957
859
803
5,598
$24,212

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 166 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
TRINITY
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Income Class
Mari
Zero and deficit
ed in
cit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

122
184
212
208
246
201
202
216
200
162
152
261
206
376
255
218
180
118
80
202
62
35
14
0
a
a
4,118

Joint
47
31
42
32
53
51
59
62
75
65
59
118
111
213
161
150
142
96
71
179
50
32
11
0
a
a
1,912

Taxable
a
a
24
29
17
25
64
92
87
67
84
148
109
285
212
198
176
115
78
202
61
35
14
0
a
a
2,134
d

n
e o

v

iv
arch
TULARE 8
735
13-1
Number .of Returns
No
am,
h
. Bon

All
1,870
4,124
6,414
8,468
10,327
10,694
10,089
8,919
8,238
7,606
6,981
10,095
7,803
11,050
7,977
6,174
4,919
3,729
2,917
7,531
2,412
1,292
413
222
294
125
150,683

Joint
884
568
691
1,040
1,432
1,888
2,053
2,313
2,425
2,558
2,495
4,093
3,614
5,597
4,516
3,833
3,342
2,789
2,364
6,550
2,145
1,146
363
201
264
104
59,268

Taxable
37
143
1,104
1,222
769
1,534
2,263
2,283
2,141
2,065
2,049
3,260
3,053
5,859
5,740
5,349
4,640
3,631
2,873
7,479
2,388
1,279
407
217
290
123
62,198

Number of
Dependents
a
30
53
59
84
70
97
91
73
89
87
106
118
189
168
156
131
76
47
149
41
28
a
0
0
ber
cem 0
De 1,974

Number of
Dependents
889
1,409
3,069
5,893
9,418
11,918
12,207
11,583
11,265
10,800
10,605
15,853
11,627
14,952
10,046
7,439
5,857
4,491
3,447
9,146
2,512
1,225
385
205
294
87
176,622

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$5,429
235
954
1,566
2,569
2,698
3,346
4,233
4,477
4,114
4,343
8,508
7,696
16,876
13,943
14,071
13,535
9,922
7,552
24,447
10,604
8,635
4,810
0
2016 a
a
$180,228

$1
0
1
1
1
1
4
8
12
17
26
59
57
181
189
251
279
255
211
951
551
520
347
0
a
a
$5,484

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$517,931
5,981
29,461
64,017
108,378
144,205
166,292
173,711
185,275
193,788
198,828
326,845
291,887
493,519
436,716
400,357
367,778
315,733
276,668
905,754
409,885
306,438
142,506
99,604
197,381
336,580
$6,059,652

$90
6
24
51
55
81
159
230
347
501
632
1,332
1,614
3,961
5,157
6,259
7,335
7,342
7,381
32,527
20,092
18,178
9,570
7,110
15,368
30,782
$176,184

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 167 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
TUOLUMNE
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Income Class
Mari
Zero and deficit
ed in
cit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

488
795
870
944
1,003
983
966
935
921
831
769
1,186
1,138
1,812
1,387
1,060
933
761
653
1,596
507
270
93
a
48
a
20,994

Joint
190
121
113
144
191
198
253
243
276
265
278
457
490
906
812
688
668
572
497
1,348
442
234
81
a
41
a
9,548

Taxable
a
29
153
143
99
178
284
426
439
420
382
620
736
1,360
1,200
988
906
752
648
1,588
504
268
92
37
47
a
12,312
d

n
e o

v

iv
arch
VENTURA8
735
13-1
Number .of Returns
No
am,
h
. Bon

All
5,339
11,813
12,670
14,054
15,415
15,429
15,556
15,542
15,274
14,759
13,157
19,018
16,189
26,577
20,949
17,051
14,807
12,638
10,792
34,106
15,770
11,049
3,617
1,539
2,242
1,029
356,381

Joint
1,838
1,175
1,047
1,386
1,825
2,153
2,573
2,961
3,274
3,415
3,449
5,765
5,622
10,579
9,600
8,728
8,373
7,882
7,269
26,576
13,648
9,731
3,140
1,338
1,905
853
146,105

Taxable
123
687
3,181
3,504
2,496
3,715
5,547
6,245
5,879
5,729
5,397
8,635
8,492
16,838
16,270
15,014
13,973
12,270
10,617
33,884
15,717
11,009
3,603
1,537
2,231
1,024
213,617

Number of
Dependents
106
137
231
259
325
363
391
360
406
356
360
602
516
934
770
621
595
472
483
1,224
383
186
67
a
33
ar
mbe
Dece
10,199

Number of
Dependents
1,718
1,736
2,606
4,437
7,076
9,516
11,860
14,209
16,688
17,683
16,155
20,924
16,434
25,000
18,559
14,526
12,553
11,049
9,719
34,306
17,172
12,315
4,059
1,674
2,427
1,030
305,431

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$21,254
1,010
3,964
7,048
10,542
13,290
15,889
18,223
20,669
21,185
21,925
38,510
42,631
81,055
75,988
68,737
69,947
64,563
61,799
191,886
86,361
64,094
32,009
a
30,497
2016
a
$1,054,491

$2
1
3
6
7
7
18
37
61
97
126
269
405
944
1,204
1,318
1,553
1,697
1,864
7,348
4,428
3,858
2,120
a
2,451
a
$32,719

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$713,781
16,305
57,480
105,609
161,541
208,315
256,505
303,016
343,599
376,182
374,552
616,556
605,737
1,190,282
1,147,816
1,106,821
1,108,048
1,072,486
1,023,880
4,152,460
2,707,707
2,643,205
1,238,696
684,232
1,502,800
2,901,237
$25,191,289

$422
22
82
175
202
247
431
672
985
1,469
1,823
3,970
5,341
14,028
17,868
21,638
25,731
28,163
29,965
152,889
130,706
154,167
83,023
50,114
122,844
294,756
$1,141,730

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 168 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
YOLO
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

884
2,678
2,873
3,143
3,358
3,354
3,268
3,231
2,987
2,954
2,729
4,187
3,782
6,341
4,978
4,010
3,236
2,842
2,452
7,306
3,352
2,249
714
312
367
124
77,711

Taxable
14
184
646
656
496
764
1,338
1,603
1,466
1,481
1,421
2,218
2,184
4,305
4,070
3,622
3,100
2,779
2,428
7,275
3,339
2,236
710
311
363
124
49,133
ived

arch
358
YUBA
3-17
o. 1
Number of Returns
m, N
onha
.B

Adjusted Gross
v
rilley All
Income Class
n Ma
i
cited
317
Zero and deficit
1
to
2,999
787
3,000
to
5,999
885
6,000
to
8,999
1,009
9,000
to
11,999
1,150
12,000
to
14,999
1,285
15,000
to
17,999
1,127
18,000
to
20,999
1,148
21,000
to
23,999
1,070
24,000
to
26,999
1,048
27,000
to
29,999
1,001
30,000
to
34,999
1,441
35,000
to
39,999
1,270
40,000
to
49,999
1,951
50,000
to
59,999
1,528
60,000
to
69,999
1,182
70,000
to
79,999
877
80,000
to
89,999
818
90,000
to
99,999
561
100,000
to
149,999
1,459
150,000
to
199,999
380
200,000
to
299,999
167
300,000
to
399,999
36
400,000
to
499,999
a
500,000
to
999,999
16
1,000,000 and over
a
Total
22,531
Footnotes follow this section.

Joint
294
262
218
302
401
504
547
586
702
700
677
1,205
1,258
2,382
2,198
2,085
1,966
1,906
1,745
5,891
2,912
2,006
637
284
322
94
32,084

Joint
132
154
136
158
198
317
268
344
327
363
392
610
576
1,025
892
782
643
651
446
1,258
345
150
30
a
15
a
10,226

Taxable
a
15
127
127
102
195
319
392
405
372
375
576
628
1,148
1,173
1,040
827
797
549
1,451
377
163
35
16
15
a
11,229

on

Number of
Dependents
260
451
583
912
1,450
1,988
2,027
2,253
2,306
2,397
2,301
3,790
3,295
5,389
4,219
3,575
2,982
2,587
2,211
7,099
3,424
2,333
754
332
404r
mbe
Dece 101
59,423

Number of
Dependents
107
237
433
552
805
1,137
1,000
1,121
1,072
1,127
1,157
1,668
1,386
2,199
1,663
1,312
1,077
942
604
1,541
318
124
25
15
a
0
21,629

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$83,043
3,703
12,866
23,593
35,283
45,307
53,931
63,075
67,138
75,250
77,675
135,906
141,665
283,429
273,128
259,793
242,316
241,137
232,630
887,305
574,769
535,535
244,669
139,062
16
20 242,133
242,741
$5,050,997

$22
13
18
35
43
53
98
166
240
388
489
1,044
1,377
3,700
4,675
5,229
5,828
6,501
7,128
34,490
29,146
32,168
16,519
10,335
19,939
23,096
$202,744

19,

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$14,417
1,030
4,066
7,598
12,050
17,356
18,585
22,425
24,053
26,744
28,498
46,768
47,616
87,367
83,713
76,517
65,494
69,366
53,212
173,462
64,095
39,232
11,933
a
10,608
a
$986,743

$0
0
2
7
9
8
20
36
64
87
119
235
332
802
1,067
1,237
1,265
1,610
1,519
6,285
3,228
2,339
804
a
828
a
$22,599

Case: 13-17358, 12/21/2016, TABLE B-7 (continued) DktEntry: 63-2, Page 169 of 201
ID: 10241151,
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
RESIDENT-OUT-OF-STATE-ADDRESS
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

Adjusted Gross
lley
Income Class
Mari
ed in
Zero and deficit
cit
1
to
2,999
3,000
to
5,999
6,000
to
8,999
9,000
to
11,999
12,000
to
14,999
15,000
to
17,999
18,000
to
20,999
21,000
to
23,999
24,000
to
26,999
27,000
to
29,999
30,000
to
34,999
35,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
999,999
1,000,000 and over
Total
Footnotes follow this section.

All
4,892
12,635
9,394
10,421
11,185
11,071
10,349
9,811
9,046
8,421
7,485
11,314
9,547
15,864
11,858
9,230
7,909
6,265
5,191
15,493
7,209
5,924
2,202
1,069
1,610
1,263
216,658

Joint
1,586
2,390
935
1,029
1,292
1,469
1,573
1,741
1,883
2,056
1,966
3,232
3,095
5,666
4,407
3,888
3,615
3,127
2,769
9,638
5,132
4,443
1,699
772
1,137
864
71,404

Taxable
88
376
1,549
1,628
1,141
2,829
5,025
5,758
5,267
4,957
4,642
7,108
6,229
11,648
10,011
8,444
7,588
6,076
5,094
15,339
7,181
5,905
2,195
1,066
1,608
1,263
130,015
ed

v

iv
arch
NONRESIDENT
7358
13-1
Number .of Returns
No
am,
h
. Bon

All
18,981
24,677
15,408
16,929
17,818
17,776
17,335
18,332
17,330
15,754
14,396
22,063
19,653
34,528
29,764
26,454
23,626
20,766
18,369
64,281
38,849
42,533
23,288
15,478
36,904
42,448
653,740

Joint
9,545
5,533
2,246
2,412
2,778
3,189
3,558
3,980
4,354
4,545
4,710
7,787
7,395
14,336
13,665
13,187
12,892
12,252
11,482
44,028
29,097
33,397
18,661
12,462
30,177
34,303
341,971

Taxable
187
1,727
2,807
3,307
2,493
5,829
8,282
8,654
8,000
7,493
7,259
11,678
10,815
20,903
20,092
19,032
17,546
15,742
14,023
49,470
29,486
32,432
17,948
12,187
29,673
34,339
391,404

19

on

Number of
Dependents
1,701
3,259
1,910
2,513
3,836
4,965
4,725
4,330
4,497
4,369
4,070
6,468
5,896
9,485
7,079
5,539
4,714
3,912
3,272
10,805
5,448
4,889
1,885
940
1,383
er
1,234
emb
Dec113,124

Number of
Dependents
10,159
7,181
3,111
3,660
4,811
5,709
5,832
5,902
6,091
6,279
6,227
10,025
9,683
17,471
15,837
14,653
13,830
12,820
11,841
45,852
31,149
37,648
23,311
16,690
41,159
47,470
414,401

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$1,046,157
11,936
42,610
78,084
117,332
149,191
170,588
191,262
203,258
214,488
213,106
366,713
357,415
710,546
649,128
598,484
591,922
531,361
492,085
1,882,110
1,241,120
1,427,608
753,180
476,161
016
19, 2 1,100,445
5,450,151
$16,974,128

$294
24
51
150
112
173
345
627
879
1,320
1,639
3,396
4,201
11,149
13,736
15,401
18,051
17,882
18,039
82,572
67,368
89,424
52,491
36,302
91,709
583,484
$1,110,817

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

-$8,178,887
20,124
69,760
126,956
187,149
239,663
285,919
358,269
389,107
401,347
409,864
715,928
735,776
1,548,326
1,633,311
1,717,638
1,769,964
1,762,895
1,743,112
7,880,217
6,724,411
10,377,124
8,059,880
6,919,707
25,883,361
233,965,696
$305,746,618

$884
238
302
421
440
528
759
1,096
1,292
1,672
1,846
3,904
4,583
11,027
13,667
16,047
17,912
19,106
19,641
101,937
93,167
140,651
98,098
77,139
265,427
1,364,878
$2,256,660

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 170 of 201
TABLE B-7 (continued)
Personal Income Tax Statistics
ADJUSTED GROSS INCOME
BY COUNTY
Tax Year 2013
UNALLOCATED
Number of Returns
Adjusted Gross
Income Class
Zero and deficit
1
to
3,000
to
6,000
to
9,000
to
12,000
to
15,000
to
18,000
to
21,000
to
24,000
to
27,000
to
30,000
to
35,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
300,000
to
400,000
to
500,000
to
1,000,000 and over
Total

All
2,999
5,999
8,999
11,999
14,999
17,999
20,999
23,999
26,999
29,999
34,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
299,999
399,999
499,999
999,999

54
114
109
103
104
104
85
93
60
82
70
106
94
179
150
148
111
111
93
356
209
190
100
55
90
52
3,022

12
12
a
a
a
14
a
11
11
10
14
24
19
50
48
64
53
63
55
248
155
148
77
50
69
44
1,269

Taxable
a
a
63
59
51
65
60
72
45
60
54
83
85
162
143
137
108
108
92
346
205
186
97
54
89
52
2,492
ed

hiv
8 arc
STATE1735
TOTALS
13No
Number .of Returns
am,
h
. Bon

Adjusted Gross
v
rilley All
Income Class
n Ma
i
249,978
Zero and deficit
cited
1
to
2,999
566,032
3,000
to
5,999
597,996
6,000
to
8,999
684,347
9,000
to
11,999
790,445
12,000
to
14,999
792,719
15,000
to
17,999
764,252
18,000
to
20,999
718,896
21,000
to
23,999
673,320
24,000
to
26,999
623,623
27,000
to
29,999
577,966
30,000
to
34,999
875,307
35,000
to
39,999
760,100
40,000
to
49,999
1,251,845
50,000
to
59,999
982,214
60,000
to
69,999
788,639
70,000
to
79,999
656,042
80,000
to
89,999
543,017
90,000
to
99,999
451,724
100,000
to
149,999
1,380,552
150,000
to
199,999
631,182
200,000
to
299,999
484,035
300,000
to
399,999
176,955
400,000
to
499,999
88,472
500,000
to
999,999
143,085
1,000,000 and over
97,316
Total
16,350,059
Footnotes follow this section.

Joint

20

Joint
85,591
67,196
57,579
75,145
101,641
122,469
135,305
144,979
156,195
156,964
157,585
261,021
249,457
457,648
412,788
376,656
344,131
313,128
283,892
986,571
505,251
401,254
147,510
73,570
117,878
77,612
6,269,016

Taxable
4,869
27,684
118,890
124,956
86,611
159,196
265,710
304,933
287,840
274,778
269,426
431,545
421,223
825,150
780,637
700,335
618,880
524,672
440,891
1,356,086
619,016
471,676
170,734
84,635
135,050
88,935
9,594,358

on

Number of
Dependents
21
a
a
a
21
15
38
18
20
14
17
25
21
39
32
62
44
65
53
262
173
170
85
70
69
ber
cem 39
De 1,395

Number of
Dependents
79,448
98,493
132,643
236,377
417,762
574,261
592,464
566,862
573,753
550,312
527,253
796,766
677,068
1,065,062
819,227
655,099
544,706
455,981
388,666
1,259,407
613,970
486,201
185,760
94,903
154,740
105,967
12,653,151

Adjusted
Gross Income

Tax
Assessed

(Thousands)

(Thousands)

$0
0
2
4
5
5
8
9
8
14
15
36
46
128
168
183
189
226
227
1,303
1,439
1,824
1,524
1,032
2,679
3,846
$14,918

Adjusted
Gross Income

Tax
Assessed

(Thousands)

19,

-$21,716
109
510
779
1,086
1,426
1,400
1,827
1,346
2,103
2,002
3,408
3,530
7,995
8,214
9,621
8,338
9,450
8,831
43,989
35,824
45,720
34,287
24,497
2016 61,024
128,874
$424,469

(Thousands)

-$46,246,069
741,197
2,717,778
5,145,594
8,269,780
10,702,194
12,598,943
14,008,512
15,135,578
15,886,516
16,460,808
28,395,453
28,450,574
56,068,163
53,815,026
51,136,187
49,100,899
46,069,636
42,845,733
167,749,564
108,472,242
116,307,217
60,766,211
39,398,116
97,411,393
413,881,904
$1,415,289,150

$17,029
1,650
3,660
7,102
8,001
10,130
18,919
31,932
46,561
69,673
89,654
195,284
353,704
697,205
894,615
1,050,778
1,213,290
1,288,885
1,318,928
6,398,403
5,203,439
6,439,921
3,648,351
2,447,147
6,052,544
20,464,713
$57,971,520

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 171 of 201
TABLE B-8
Personal Income Tax Statistics
SPECIAL TAX CREDITS ALLOWED
Tax Year 2013
%
Credit
Number
Amount
of Total
Credits Available in Tax Year 2013
Child Adoption
1,000
$1,220,754
0.1
Child and Dependent Care
192,044
35,789,013
2.1
Community Development Fin. Inst. Deposits
129
326,611
0.0
Dependent Parent
221
68,777
0.0
Disabled Access
468
34,450
0.0
Donated Agricultural Products Transportation
39
255,867
0.0
Donated Fresh Fruits or Vegetables
59
270,026
0.0
Enhanced Oil Recovery
a
a
N/A
Enterprise Zone Hiring and Sales
37,847
454,172,845
26.9
Enterprise Zone Wages
382
79,754
0.0
Environmental Tax
7
6,782
0.0
First Time Buyer Credit
10
22,902
0.0
Joint Custody Head of Household
4,763
1,370,950
0.1
Local Agency Military Base Recovery Area
46
383,221
0.0
Low Income Housing
312
567,528
0.0
Manufacturing Enhancement Area
5
6,832
0.0
Motion Picture and TV Production
27
81,394
0.0
Natural Heritage Preservation
a
a
N/A
New Jobs Credit
10,316
29,724,999
1.8
New Home 2010 Credit
917
2,064,357
0.1
Nonrefundable Renter's
1,558,736
111,116,249
6.6
Other State Tax
154,459
899,977,586
53.4
Prior Year Alternative Minimum Tax
6,269
42,179,639
2.5
Prison Inmate Labor
a
a
N/A
16
Qualified Senior Head of Household
2,576
1,116,304 , 20
0.1
9
ber 1
Research
5,903
5.8
em
c97,715,541
De
Targeted Tax Area
166 d on
2,843,026
0.2
ive
arch 0
Unidentified
0
0.0
7358
-1
Total Credits Available in Tax Year 2013No. 13
1,976,708
$1,681,441,849
99.6

m,

onha

v. B
Expired Credits with Carryover Provisions
rilley
Agricultural Products Carryover
n Ma
i
cited
Commercial Solar Electric Carryover
Commercial Solar Energy Carryover
Employer Child Care Contribution
Employer Child Care Program
Energy Conservation Carryover
Farmworker Housing-Construction
Joint Strike Fighter Property
Joint Strike Fighter Wage
Los Angeles Revitalization Zone
Low Emission Vehicle
Manufacturer's Investment
Orphan Drug
Political Contribution
Recycling Equipment
Residential Rental and Farm Sales Carryover
Rice Straw
Ridesharing:
Large Employers
Small Employers
Transit Pass Carryover
Vanpool Carryover
Incentive Carryover
Salmon and Steelhead Trout Habitat
Solar Energy Carryover
Solar Pump Carryover
Solar or Wind Energy Systems
Water Conservation Carryover
Young Infant
Total Expired Credits with Carryover Provisions
Total
Footnotes follow this section.

17
12
25
390
63
396
a
a
a
76
370
19
a
1,718
302
257
9

$9,967
39,080
30,192
164,801
71,833
370,150
a
a
a
674,719
331,982
92,485
a
439,270
211,088
225,492
10,738

140
81
340
1,530
496
6
212
5
105
120
78
6,777
1,983,485

86,979
32,746
163,905
1,150,999
170,860
361
341,221
3,738
129,704
94,661
56,267
4,923,371
$1,686,365,220

0.0
0.0
0.0
0.0
0.0
0.0
N/A
N/A
N/A
0.0
0.0
0.0
N/A
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
100.0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 172 of 201
TABLE B-9.1
Personal Income Tax: Statistics for Resident Tax Returns
HIGH INCOME RETURNS
BY INCOME LEVEL and AVERAGE TAX RATE
Tax Year 2013
Average Tax Rate' 4

Number of Returns
Income Levels

Non-Taxable

Taxable

Total Tax
Liability
(Thousands)

I:

Adjusted Gross Income (AGI)
Under
50000*
50,001
to
100,000
100,001
to
200,000
200,001 and over
Total

II: AGI Plus Tax Preference Income
Under
50000*
50,001
to
100,000
100,001
to
200,000
200,001 and over
Total

1.0% to 1.9% 2.0% to 2.9% 3.0% to 4.9% 5.0% to 6.9% 7.0% to 8.9%

6,099,385
312,736
10,200
2,797
6,425,118

3,433,697
2,952,469
1,861,858
805,652
9,053,676

$1,396,252
5,639,339
11,216,062
37,370,305
$55,621,959

7,986,332
908,032
33,918
5,847
8,934,129

815,687
748,038
100,966
3,574
1,668,266

6,099,377
312,690
10,259
2,791
6,425,118

3,433,695
2,952,321
1,862,154
805,506
9,053,676

$1,396,283
5,638,809
11,218,773
37,368,093
$55,621,959

7,986,318
907,997
33,957
5,841
8,934,113

815,689
747,960
101,132
3,570
1,668,351

516,839
507,809
252,905
5,941
1,283,494

193,436
770,285
907,148
62,497
1,933,366

9.0% and
Above 5

6,478
329,567
498,343
408,835
1,243,223

10,841
354
77,206
244,484
332,884

3,467
1,120
1,572
77,271
83,430

516,840
193,435
6,478
507,809
770,217
6 329,567
252,702
907,185 0
, 2 1 498,340
er 19
5,930mb
62,503
408,922
Dece
1,933,340
1,243,307
n1,283,282
o

10,841
354
77,506
244,203
332,904

3,469
1,108
1,591
77,328
83,496

1

2

III: AGI Less Investment Interest
Under
50000*
50,001
to
100,000
100,001
to
200,000
200,001 and over
Total

Less Than
1.0%

6,099,901
312,913
9,607
2,697
6,425,118n
ted i

ci

3,434,521
2,952,814
1,862,098v.
illey
ar804,243
M 9,053,676

$1,397,865 o.
,N
5,642,704
ham
n11,223,134
Bo
37,358,255
$55,621,959

e
rchiv
58 a

3
3-17
17,986,952

d

907,696
33,274
5,647
8,933,569

816,145
747,908
100,593
3,272
1,667,918

516,988
507,735
252,430
5,592
1,282,744

193,476
770,772
907,072
61,289
1,932,609

6,539
330,122
499,149
407,541
1,243,351

10,843
354
77,625
245,143
333,964

3,478
1,141
1,563
78,456
84,638

7,986,939
907,718
33,254
5,641
8,933,553

816,147
747,830
100,759
3,267
1,668,003

516,989
507,735
252,217
5,613
1,282,554

193,475
770,704
907,090
61,301
1,932,569

6,539
330,122
499,166
407,590
1,243,417

10,843
354
77,915
244,892
334,005

3,480
1,119
1,592
78,503
84,694

3

IV: Expanded Income
Under
50,001
to
100,001
to
200,001 and over
Total

50000*
100,000
200,000

6,099,895
312,925
9,607
2,691
6,425,118

3,434,518
2,952,656
1,862,385
804,117
9,053,676

$1,397,832
5,642,056
11,225,851
37,356,219
$55,621,959

1 Tax preference income is reported on FTB Schedule P and includes: excluded portion of capital gains, accelerated depreciation in excess of straight line, excess
depletion, and several other statutory amounts.
2 Interest paid on borrowed money used for capital investments other than mortgages.
3 Expanded income is adjusted gross income plus tax preference income less investment expenses.
4 Average tax rate is the net tax divided by the income, as defined in the income concept.
5 These returns with an average tax rate equal to or greater than 9 percent of the income concept used have either alternative minimum tax or the tax on accumulation distributions. See Revenue and
Taxation Code Section 17062-17066 for alternative minimum tax or Sections 17731-17839 for rules relating to estates, trusts, beneficiaries, and decedents.
* Excludes returns with no income.

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 173 of 201
TABLE B-9.2
Personal Income Tax: Statistics for Resident Tax Returns
HIGH INCOME RETURNS
BY INCOME LEVEL TYPE and AVERAGE TAX LIABILITY
Tax Year 2013
Number of Returns
Income Levels

Total

Non-Taxable

Total Tax
Liability

Taxable

(Thousands)

I:

$1
Under
$1,000

Adjusted Gross Income (AGI)
Under
50000*
50,001
to
100,000
100,001
to
200,000
200,001 and over
Total

9,533,081
3,265,205
1,872,058
808,449
15,478,794

6,099,385
312,736
10,200
2,797
6,425,118

3,433,697
2,952,469
1,861,858
805,652
9,053,676

$1,396,252
5,639,339
11,216,062
37,370,305
$55,621,959

$2,996,018
947,211
19,348
1,210
$3,963,786

II: AGI Plus Tax Preference Income 1
Under
50000*
50,001
to
100,000
100,001
to
200,000
200,001 and over
Total

9,533,072
3,265,012
1,872,413
808,297
15,478,794

6,099,377
312,690
10,259
2,791
6,425,118

3,433,695
2,952,321
1,862,154
805,506
9,053,676

$1,396,283
5,638,809
11,218,773
37,368,093 n
do
$55,621,959
chive
r

$2,996,018
947,221
r
mbe
ce19,338
De 1,210
$3,963,786

9,607
2,697
6,425,118

3,434,521
2,952,814
1,862,098
804,243
9,053,676

$1,397,865
5,642,704
11,223,134
37,358,255
$55,621,959

6,099,895
312,925
9,607
2,691
6,425,118

3,434,518
2,952,656
1,862,385
804,117
9,053,676

$1,397,832
5,642,056
11,225,851
37,356,219
$55,621,959

2

III: AGI Less Investment Interest
Under
50000*
50,001
to
100,000
100,001
to
200,000
in
200,001 and over
cited
Total
IV: Expanded Income 3
Under
50,001
to
100,001
to
200,001 and over
Total
1

50000*
100,000
200,000

9,534,422
3,265,727 .
lley v
1,871,705
Mari
806,940
15,478,794

9,534,413
3,265,581
1,871,992
806,808
15,478,794

358

7
13-1
No.
m,

a
6,099,901
Bonh
312,913

a

Average Tax Liability
$1,000
$2,000
Under
Under
$2,000
$6,000

$6,000
and
Over

$433,665
793,943
71,305
749
$1,299,662

$3,607
1,191,520
897,972
5,623
$2,098,721

$407
19,796
873,233
798,070
$1,691,506

$433,665
016
793,865
19, 2

71,383
749
$1,299,662

$3,605
1,191,452
898,057
5,608
$2,098,721

$407
19,784
873,377
797,938
$1,691,506

$2,996,593
946,674
19,376
1,144
$3,963,786

$433,865
793,991
71,069
737
$1,299,662

$3,611
1,192,333
897,493
5,284
$2,098,721

$452
19,817
874,160
797,078
$1,691,506

$2,996,593
946,684
19,365
1,144
$3,963,786

$433,865
793,912
71,147
737
$1,299,662

$3,609
1,192,265
897,558
5,289
$2,098,721

$451
19,795
874,314
796,947
$1,691,506

Tax preference income is reported on Form FTB Schedule P and includes: excluded portion of capital gains, accelerated depreciation
in excess of straight line, excess depletion, and several other statutory amounts.
2
Interest paid on borrowed money used for capital investments other than mortgages.
3
Expanded income is adjusted gross income plus tax preference income less investment expenses.
* Excludes returns with no income.

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 174 of 201
APPENDIX B
PERSONAL INCOME TAX TABLES
FOOTNOTES
1.

Includes resident data only. May not be comparable to 1989 and prior years, which include resident, part-year resident, and
nonresident return data. For comparison purposes, data results are displayed with both the pre-modified and modified methods.

2.

The sampling method was modified for 1994 and subsequent years to improve the reliability and precision of estimates. The
improved method induced minor changes in the estimates. For comparison purposes, data results are displayed with both the
pre-modified and modified methods.

3.

Starting in 1982, non-residents and part-year residents computed their tax on their total income and apportioned tax based on
their California income. In prior years, the tax was based on California taxable income. Because of this change, adjusted gross
income is not strictly comparable to 1982 and prior years.

4.

Taxable income for 1967 and subsequent taxable years is not comparable to earlier years. In 1967, exemption credits were
substituted for exemption exclusions, and taxable income was redefined as adjusted gross income less deductions rather than
adjusted gross income less deductions and exemption exclusions.

5.

Net sale of capital assets changed significantly in 1987 from prior California law (1972-1986). Due to the enactment of the Tax
Reform Act of 1986, the entire amount of capital assets post-1986 is included in gross income. Gains are also realized on
income from collections on pre-1987 installment sales. Beginning in 1987, capital losses from carryovers and carrybacks are
fully deductible against capital gains. Up to $3,000 ($1,500 Single and Married Filing Separately) of excess capital loss is
deductible against ordinary income. California has conformed to federal holding period rules with regard to long- and shortterm gains and losses. California has also enacted a separate credit for gains from the sale of residential rental or farm property.

6.

Personal exemption credit increased for 1978 and subsequent years and, therefore, is not comparable to that of earlier years.

7.

016
California adjustments include adjustments to federal income. These include items such as unemployment compensation, social
19, 2
security benefits, various California interest incomes, railroad retirement benefits, ember
California lottery winnings, IRA
Dec
distributions and net operating loss carryovers.
d on

8.
9.

ive
arch
7358 proprietorships, all of the proprietorship incomes, profits
When an individual return reported income from two 3-1
. 1 or more sole
and losses were combined and the resulting m, No or loss was recorded.
a net profit
Bonh
y v.
When an individual return arille
reported income from two or more partnerships or S Corporations, all of the partnership and
in M
S corporation incomes, profits and losses were combined and the resulting net profit or loss was recorded.
cited

10.

All other federal income sources include net income for the disposition of non capital assets, alimony received, miscellaneous
income sources, social security and unemployment income, income from state and local income tax refunds, and taxable IRA
income. It also includes net losses from miscellaneous income and from noncapital assets.

11.

Includes contributions to both Individual Retirement Accounts and to Spousal Individual Retirement Accounts.

12.

Amounts listed are self-assessed before audit. Because of major differences between federal and state law regarding deductible
contribution limitations, actual amounts after audit reveal that these figures are generally overstated.

13.

Total adjustments include amounts for IRA exclusion, moving expense, alimony paid, half self-employment tax, self-employed
health insurance plan exclusion, self-employed retirement plan exclusion, and the penalty on early withdrawal of savings.

14.

‘Total Contributions’ is less than the total of cash, noncash and carryover contributions because of the tax code requirement
limiting contribution deductions that exceed a certain percentage of adjusted gross income.

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 175 of 201

APPENDIX B
PERSONAL INCOME TAX TABLES
FOOTNOTES
(continued)
15.

All other deductions include unreimbursed employee expenses, union dues, employment education expenses,
handicap repairs, gambling losses and other miscellaneous deductions that exceed two percent of adjusted gross
income.

16.

Services consist of Professional Services, Personal Services, and Other Services. Professional Services include
medical, dental and other health services; legal services; accounting, auditing and bookkeeping services;
educational services; and engineering and architectural services. Personal Services include laundry, cleaning and
dyeing establishments; barber and beauty shops; photographic studios; and funeral services and crematories.
Other Services include lodging and recreational services; and automotive and other repair services.

17.

Derived from all income sources, not just business income.

18.

Data for Alpine County were aggregated because most categories of income have fewer than ten (10) returns.

19.

Resident returns filed with an out-of-state address.

20.

Unable to determine county of residence from tax return.

a.

Data are not shown for table entries with small numbers of taxpayers but are included in the appropriate totals.

b.

Data are not available.

173

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rchiv
58 a

cited

y v.

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13No.
am,

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emb

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 176 of 201

Corporation Tax
173

ed
rchiv
58 a

cited

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i

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emb

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 177 of 201
TABLE C-1
Corporation Tax
COMPARISON BY TAXABLE YEARS:
1951 Through 2013

Number of Corporation Returns
Taxable
Income
Year
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1994 b
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
1977
1976
1975
1974
1973
1972
1971
1970
1969
1968
1967
1966
1965
1964
1963
1962
1961
1960
1959
1958
1957
1956
1955
1954
1953
1952
1951

All
Reporting

Reporting
Net Income

801,045
784,086
754,311
738,224
727,675
722,358
709,937
684,363
651,060
616,805
589,310
550,853
520,056
497,844
481,036
460,567
443,757
430,796
418,262
414,884
414,201
418,108
418,135
432,242
446,890
447,714
448,486
464,186
414,602
388,244
397,854
337,171
326,264 ite
c d
299,215
275,493
248,188
221,527
200,393
182,326
177,665
172,185
165,676
158,932
151,216
145,352
136,695
128,505
125,677
124,690
122,399
118,860
114,667
110,294
105,645
101,081
94,161
87,577
81,150
74,260
65,345
56,652
52,041
47,864
44,583

Reporting
Net Loss

473,207
456,174
433,924
408,801
386,606
391,893
395,844
386,190
368,979
344,456
321,594
304,561
294,873
291,396
284,442
272,961
262,193
251,737
239,375
230,354
229,352
217,858
213,264
219,405
230,426
229,559
229,226
245,505
216,677
207,388
208,566
rilley
n Ma
i 184,408
175,054
172,122
165,183
154,468
138,495
124,175
113,614
106,213
102,680
97,377
91,055
83,664
81,340
80,348
77,238
73,433
73,076
71,484
69,555
66,496
63,400
59,746
56,987
53,456
46,414
44,527
40,713
35,020
29,489
27,561
25,646
24,538

Income Reported for State Taxation
Reporting
No Income
or Loss

267,270
263,825
266,965
278,227
291,740
280,583
262,779
245,664
232,578
224,542
220,929
206,578
190,570
174,614
166,447
160,269
156,443
155,933
155,296
157,580
157,739
170,818
174,740
174,468
167,929
166,445
165,917
164,936
149,684
139,408 ham,
. Bon
v149,831
125,149
120,964
101,398
86,482
72,343
63,725
57,949
52,249
53,965
49,962
46,937
47,214
47,621
44,318
38,627
36,754
38,188
35,664
35,625
34,254
33,667
31,954
31,802
28,743
24,069
24,236
20,313
17,418
16,365
15,910
13,718
12,386
11,008

Tax Assessed

All
Reporting

Reporting
Net Income

All
Reporting

Reporting
Net Income

(Thousands)

(Thousands)

(Thousands)

(Thousands)

60,568
$101,912,520
64,087
96,771,839
53,423
93,468,263
51,196
96,965,135
49,329
55,367,172
49,883
67,921,015
51,313
121,843,379
52,509
140,324,506
49,503
115,474,120
47,807
82,328,028
46,787
50,819,214
39,714
29,685,925
34,613
17,559,698
31,834
33,859,625
30,147
45,319,141
27,337
50,520,066
25,121
54,167,157
23,126
47,264,188
23,591
42,984,525
26,950
32,896,807
27,110
33,105,424
29,432
20,117,987
30,131
16,113,691
38,369
19,045,273
48,535
28,973,557
51,711
32,910,946
53,343
32,372,372ed
iv
arch
53,745
29,718,893
735825,457,211
48,241 3-1
1
No.
41,448
21,119,799
39,456
19,348,558
27,614
16,485,259
30,246
10,744,906
25,695
16,367,137
23,828
20,654,235
21,377
20,734,811
19,307
18,727,933
18,269
14,940,577
16,463
11,915,878
17,487
8,362,261
19,543
8,977,795
21,362
7,911,161
20,663
6,465,182
19,931
4,804,362
19,694
4,385,654
17,720
5,642,555
14,513
6,003,297
14,056
5,252,164
15,950
5,642,850
15,290
5,126,221
15,051
4,626,364
14,504
4,282,870
14,940
3,969,910
14,097
3,716,550
15,351
3,517,235
16,636
3,663,711
16,927
3,168,466
16,310
3,286,282
16,129
3,331,065
13,960
3,162,831
11,253
2,551,429
10,762
2,518,582
9,830
2,284,069
9,037
$2,598,337

$156,219,880
157,529,831
153,587,067
159,505,829
135,421,975
162,864,574
180,823,393
187,020,044
162,812,633
130,907,962
105,077,019
95,596,901
93,583,560
107,881,155
91,704,716
86,437,571
83,705,566
75,989,249
68,927,509
58,078,963
57,424,151
48,332,148
44,969,835
44,177,472
53,268,162 er
mb
52,883,979
Dece
on 50,752,909
45,619,163
40,042,508
34,308,413
31,741,861
26,628,298
22,827,789
24,213,913
25,825,405
24,825,988
21,974,367
17,830,411
14,807,760
11,671,553
11,734,409
10,207,612
8,561,184
7,249,163
6,711,523
7,476,775
7,254,536
6,455,635
6,637,755
6,007,207
5,525,956
5,091,922
4,754,427
4,508,953
4,181,754
4,155,387
3,629,549
3,663,837
3,656,955
3,429,695
2,892,462
2,757,676
2,522,432
$2,765,742

19,

$7,165,646
6,920,947
7,807,407
8,604,232
7,858,070
9,105,964
9,413,628
9,992,185
8,680,190
7,122,773
6,226,829
5,601,171
5,122,490
5,912,634
5,305,286
5,023,555
5,203,526
4,881,666
4,757,092
4,292,227
4,284,781
3,928,594
3,866,080
016
23,861,375
4,416,308
4,384,191
4,264,044
4,057,893
3,656,450
3,359,621
3,080,442
2,587,936
2,223,341
2,377,610
2,497,647
2,301,054
2,066,579
1,683,229
1,390,238
1,097,939
1,094,177
873,720
687,618
545,901
507,475
559,643
537,280
461,812
390,355
357,967
331,784
309,403
291,727
279,958
259,811
243,301
167,141
165,168
163,870
152,267
132,551
123,140
111,335
$118,484

$6,910,916
6,675,715
7,566,423
8,348,338
7,569,183
8,845,199
9,172,240
9,760,825
8,466,437
6,916,713
6,021,449
5,400,429
4,940,261
5,740,187
5,111,496
4,852,880
5,040,830
4,725,216
4,587,671
4,132,595
4,123,726
3,745,763
3,670,634
3,674,460
4,240,292
4,271,180
4,190,184
4,000,107
3,604,958
3,294,835
3,041,383
2,556,331
2,191,707
2,351,249
2,475,051
2,282,059
2,049,715
1,667,681
1,375,779
1,083,238
1,079,976
859,850
678,175
539,169
501,097
553,360
532,102
456,606
385,212
352,892
326,880
304,613
287,066
275,392
255,234
239,556
166,109
164,252
163,031
151,508
131,872
122,527
110,770
$117,982

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 178 of 201

TABLE C-2
Corporation Tax
SYNOPSIS OF TAX LIABILITY COMPUTATIONS
Tax Years 2012 - 2013
ALL CORPORATIONS
2012
Item

Number
Of Returns

2013
Amount

(Thousands)

Number
Of Returns

% Change
Amount

(Thousands)

Returns

Amount

Gross Receipts
Less: Cost of Goods Sold
Gross Profit

627,190
338,769
628,565

$41,562,892,263
36,385,116,954
5,177,775,310

633,608
308,079
630,683

$115,700,563,948
110,196,485,144
5,504,078,804

1.0
-9.1
0.3

178.4
202.9
6.3

Total Income
Total Deductions

681,750
722,817

7,624,388,749
6,515,127,067

687,624
750,042

8,115,550,435
6,724,998,134

0.9
3.8

6.4
3.2

Net Income Before State Adjustments

722,006

1,109,261,682

744,612

1,390,560,255

3.1

25.4

Net Income After State Adjustments
Loss
Profit

732,913
267,998
464,915

1,160,960,781
211,880,830
1,372,841,611

754,043
270,560
483,482

1,218,432,419
220,678,306
1,439,110,725

2.9
1.0
4.0

5.0
4.2
4.8

15,707,811

-48.9

-12.0

-8.2

5.5

-33.2

125.3

Apportioning Corporations
Total Nonbusiness Income

4,605

Nonbusiness Income Allocated to California

2,353

1,096,430,649

78,794

2,345

-814,034

ived
69,774
61,285,894
arch
7358
13-1
No.
85,575
63,698,312
am,
h
. Bon

Business Income Apportioned to California
State Net Income: Apportioning Corporations

17,845,929

85,826

Total Business Income

State Net Income: Nonapportioning Corporations v
lley
Mari
ed in
cit
Total State Net Income After Apportionment

ber 1

ecem
1,567
on D

6

1
1,156,777,220
9, 20

205,898

63,515

71,198,391

-9.0

16.2

78,270

74,730,828

-8.5

17.3

698,511

33,073,527

722,775

27,181,691

3.5

-17.8

784,086
327,912
456,174
139,562

96,771,839
60,757,991
157,529,831
19,878,582

801,045
327,838
473,207
119,855

101,912,520
54,307,360
156,219,880
20,187,995

2.2
-0.0
3.7
-14.1

5.3
-10.6
-0.8
1.6

State Net Income After NOL/Disaster Loss

784,086

76,893,257

799,645

81,724,525

2.0

6.3

Tax Before Credits and Alternative Minimum Tax

784,086

8,560,382

801,045

8,714,999

2.2

1.8

11,852

1,710,458

14,309

1,642,511

20.7

-4.0

2,480

71,154

3,449

93,158

39.1

30.9

784,086

$6,920,947

801,045

$7,165,646

2.2

3.5

Taxable Loss
Taxable Profit
NOL/Disaster Loss

Tax Credits
Alternative Minimum Tax
Total State Tax

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 179 of 201
TABLE C-2A
C CORPORATIONS: SYNOPSIS OF TAX LIABILITY COMPUTATIONS
2012
Item

Number
Of Returns

2013
Amount

(Thousands)

Number
Of Returns

% Change

Amount

Returns

(Thousands)

Amount

Gross Receipts
Less: Cost of Goods Sold
Gross Profit

234,023
140,005
235,716

$39,488,662,133
34,886,229,987
4,602,432,146

233,205
119,656
229,928

$114,020,678,496
109,164,771,045
4,855,907,451

-0.3
-14.5
-2.5

188.7
212.9
5.5

Total Income
Total Deductions

264,222
287,831

6,988,025,050
5,976,970,233

270,339
291,934

7,381,872,348
6,135,127,265

2.3
1.4

5.6
2.6

Net Income Before State Adjustments
Net Income After State Adjustments
Loss
Profit

279,403
283,893
130,690
153,203

1,011,054,817
986,313,996
198,920,116
1,185,234,112

284,029
283,866
130,567
153,299

1,246,745,083
1,049,430,997
207,855,410
1,257,286,407

1.7
-0.0
-0.1
0.1

23.3
6.4
4.5
6.1

2,497
48,784

11,164,821
969,807,752

1,184
43,949

12,558,028
1,029,098,014

-52.6
-9.9

12.5
6.1

Nonbusiness Income Allocated to California
Business Income Apportioned to California

1,189
40,563

-1,249,132
48,031,485

989
36,239

-39,711
57,960,998

-16.8
-10.7

96.8
20.7

State Net Income: Apportioning Corporations
State Net Income: Nonapportioning Corporations

48,626
265,587

50,181,455
-7,489,061

43,573
268,746

61,215,417
-6,540,949

-10.4
1.2

22.0
12.7

Total State Net Income After Apportionment
Taxable Loss
Taxable Profit
NOL/Disaster Loss
State Net Income After NOL/Disaster Loss

314,214
165,836
148,377
66,125
314,214

42,692,395
52,003,912
94,696,307
15,401,528
27,290,866

312,318
163,271
149,048
69,029
310,919

54,674,468
45,079,322
99,753,791
16,704,223
37,970,245

-0.6
-1.5
0.5
4.4
-1.0

28.1
-13.3
5.3
8.5
39.1

Tax Before Credits and Alternative Minimum Tax
Tax Credits
Alternative Minimum Tax
Total State Tax

314,214
3,539
2,191
314,214

7,437,490
1,632,581
63,192
$5,869,873

312,318
3,885
2,980
312,318

7,682,075
1,566,914
81,143
$6,196,3056

-0.6
9.8
36.0
-0.6

3.3
-4.0
28.4
5.6

Apportioning Corporations
Total Nonbusiness Income
Total Business Income

ec
TABLE C-2B
on D
S CORPORATIONS: SYNOPSIS OF TAX LIABILITY d
ive COMPUTATIONS
h
7358

Item
Gross Receipts
Less: Cost of Goods Sold
Gross Profit

rilley

Ma
ed in

v.

1

9, 20

er 1
emb

arc

2012 1
13No.
Number
Amount
am,
BonhReturns
Of
(Thousands)

2013
Number
Of Returns

Amount
(Thousands)

% Change
Returns

Amount

393,167
198,764
392,849

$2,074,230,131
1,498,886,967
575,343,164

400,403
188,423
400,755

$1,679,885,451
1,031,714,099
648,171,353

1.8
-5.2
2.0

-19.0
-31.2
12.7

Total Income
Total Deductions

417,528
434,986

636,363,698
538,156,833

417,285
458,108

733,678,087
589,870,868

-0.1
5.3

15.3
9.6

Net Income Before State Adjustments

442,634

98,206,865

460,583

143,815,172

4.1

46.4

Net Income After State Adjustments
Loss
Profit

449,020
137,308
311,712

174,646,785
12,960,714
187,607,499

470,177
139,994
330,183

169,001,421
12,822,896
181,824,317

4.7
2.0
5.9

-3.2
-1.1
-3.1

2,108
37,041

6,681,108
126,622,896

1,169
34,845

3,149,783
127,679,206

-44.5
-5.9

-52.9
0.8

Nonbusiness Income Allocated to California
Business Income Apportioned to California

1,156
29,211

435,098
13,254,410

578
27,276

245,609
13,237,393

-50.0
-6.6

-43.6
-0.1

State Net Income: Apportioning Corporations
State Net Income: Nonapportioning Corporations

36,949
432,923

13,516,857
40,562,588

34,697
454,030

13,515,411
33,722,640

-6.1
4.9

-0.0
-16.9

Total State Net Income After Apportionment
Taxable Loss
Taxable Profit
NOL/Disaster Loss
State Net Income after NOL/Disaster Loss

469,872
162,076
307,797
73,437
469,872

54,079,445
8,754,079
62,833,523
4,477,054
49,602,391

488,727
164,567
324,160
50,826
488,727

47,238,051
9,228,038
56,466,089
3,483,772
43,754,279

4.0
1.5
5.3
-30.8
4.0

-12.7
5.4
-10.1
-22.2
-11.8

Tax Before Credits and Alternative Minimum Tax
Tax Credits
Alternative Minimum Tax
Total State Tax

469,872
8,313
288
469,872

1,122,893
77,878
7,962
$1,051,074

488,727
10,424
469
488,727

1,032,924
75,598
12,015
$969,341

4.0
25.4
62.8
4.0

-8.0
-2.9
50.9
-7.8

cit

Apportioning Corporations
Total Nonbusiness Income
Total Business Income

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 180 of 201

TABLE C-3
Corporation Tax
SOURCES OF INCOME
Tax Years 2012 - 2013
ALL CORPORATIONS
2012
Income Source

Number
Of Returns

2013
Amount

(Thousands)

Number
Of Returns

Amount
(Thousands)

%
Change

627,190

$41,562,892,263

633,608

$115,700,563,948

178.4

338,769

36,385,116,954

308,079

110,196,485,144

202.9

628,565

$5,177,775,310

630,683

$5,504,078,804

6.3

Dividends
33,388
362,738,567
29,867
487,443,383
Interest on Obligations
115,172
18,016,599
100,560
14,282,474
Other Interest
92,491
582,159,698
94,866
531,780,768
Gross Rents
16,626
125,592,384
16,082
140,647,964
Gross Royalties
10,586
167,004,710
6,640
182,553,636
Capital Gain (Loss)
12,291
77,745,887
10,189
100,755,642
Ordinary Gain (Loss)
48,376
41,510,573
51,229
57,235,222
16
Net Gain (Loss)
43,430
41,771,414
38,383 r 19, 20 15,435,781
be
Other Income
208,029
1,109,445,225
192,128
1,090,250,523
ecem
on D 40,019
Net Income from Rental Real Estate
29,439
1,447,496
1,723,760
ived
arch
Net Income from Other Rental Activity
4,022 -17358 286,278
2,614
100,049
13
No.
Other Portfolio Income
1,519,331
1,991
89,303
,1,924
nham 5,403
Miscellaneous
737,496
295
17,205,105
v. Bo
ley

34.4
-20.7
-8.7
12.0
9.3
29.6
37.9
-63.0
-1.7
19.1
-65.1
-94.1
2232.9

Gross Receipts
Less Cost of Goods Sold
Gross Profit

Total Income

cited

aril

in M

681,750

$7,624,388,749

687,624

$8,115,550,435

6.4

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 181 of 201

TABLE C-3A
C CORPORATIONS: SOURCES OF INCOME
2012
Income Source

Number
Of Returns

2013
Amount

(Thousands)

Number
Of Returns

(Thousands)

Amount

%
Change

234,023

Total Income

188.7

34,886,229,987

119,656

109,164,771,045

212.9

$4,602,432,146

229,928

$4,855,907,451

5.5

355,028,186
12,217,837
582,159,698
125,592,384
165,419,976
77,745,887
34,098,614
1,032,914,036
416,287

14,799
1,711
94,866
16,082
4,081
10,189
33,816
77,158
112

483,927,683
10,324,384
531,780,768
140,647,964
181,728,178
100,755,642
53,292,491
1,006,336,065
17,171,723

36.3
-15.5
-8.7
12.0
9.9
29.6
56.3
-2.6
4025.0

264,222

Dividends
Interest on Obligations
Other Interest
Gross Rents
Gross Royalties
Capital Gain (Loss)
Ordinary Gain (Loss)
Other Income
Miscellaneous

$114,020,678,496

16,238
3,583
92,491
16,626
6,507
12,291
29,766
85,566
731

Gross Profit

233,205

235,716

Less Cost of Goods Sold

$39,488,662,133

140,005

Gross Receipts

$6,988,025,050

270,339

$7,381,872,348

5.6

16

9, 20

er 1
emb

cited

Income Source

ec
on D
ived
h
TABLE C-3B 58 arc
3
S CORPORATIONS: . SOURCES OF INCOME
3-17
o 1
m, N
onha
v. B
2012
2013
rilley

a

in M

Gross Receipts
Less Cost of Goods Sold
Gross Profit
Dividends
Interest on Obligations
Gross Royalties
Ordinary Gain (Loss)
Net Gain (Loss)
Other Income
Net Income from Rental Real Estate
Net Income from Other Rental Activity
Other Portfolio Income
Miscellaneous
Total Income

Number
Of Returns

Amount

(Thousands)

Number
Of Returns

Amount

(Thousands)

%
Change

393,167

$2,074,230,131

400,403

$1,679,885,451

-19.0

198,764

1,498,886,967

188,423

1,031,714,099

-31.2

392,849

$575,343,164

400,755

$648,171,353

12.7

17,150
111,589
4,078
18,611
43,430
122,463
29,439
4,022
1,924
4,672

7,710,382
5,798,762
1,584,735
7,411,958
41,771,414
76,531,189
1,447,496
286,278
1,519,331
321,209

15,068
98,850
2,560
17,413
38,383
114,970
40,019
2,614
1,991
183

3,515,700
3,958,090
825,458
3,942,731
15,435,781
83,914,458
1,723,760
100,049
89,303
33,383

-54.4
-31.7
-47.9
-46.8
-63.0
9.6
19.1
-65.1
-94.1
-89.6

417,528

$636,363,698

417,285

$733,678,087

15.3

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 182 of 201

TABLE C-4
Corporation Tax
DEDUCTIONS BY TYPE
Tax Years 2012 - 2013
ALL CORPORATIONS
2012
Deduction Type

Number
Of Returns

2013
Amount

(Thousands)

Number
Of Returns

Amount
(Thousands)

Compensation of Officers
388,192
$157,726,236
386,205
$154,401,471
Salaries and Wages
373,089
1,760,965,823
343,263
1,830,485,799
Repairs
364,879
95,749,435
359,297
94,584,789
Bad Debts
75,362
119,949,425
61,410
89,138,480
Rents
444,424
218,048,672
448,136
230,248,883
Taxes
666,551
269,125,927
689,890
259,656,311
Interest
304,465
562,411,852
291,250
527,549,188
Contributions
180,272
15,376,943
167,577
16,892,091
Depreciation/Amortization
425,150
374,413,575
417,338
395,603,003
Depletion
1,872
9,431,261
977
10,499,652
Advertising
353,829
200,701,901
351,492
210,829,831
2016
Pension/Profit Sharing Plans
111,603
106,352,340
120,625
r 19, 95,603,499
be
ec m
Employee Benefit Plans
184,310
197,014,798
174,149e
213,856,856
on D
ived 719,815
Other Deductions
703,810
2,413,826,958ch
2,592,824,656
r
58 a
-173
Recovery Property
87,674
1,016,606
92,552
995,691
o. 13
N
Portfolio Income
7,833 am,
1,196,842
6,732
619,647
h
. Bon
Interest on Investment Debts arilley v 9,838
1,183,219
2,723
1,017,736
M
Miscellaneous Deductions in
7,981
-11,195,140
4,532
-24,469,069
ed
cit
Total Deductions

722,817

$6,515,127,067

750,042

$6,724,998,134

%
Change
-2.1
3.9
-1.2
-25.7
5.6
-3.5
-6.2
9.9
5.7
11.3
5.0
-10.1
8.5
7.4
-2.1
-48.2
-14.0
-118.6
3.2

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 183 of 201

TABLE C-4A
C CORPORATIONS: DEDUCTIONS BY TYPE
2012
Deduction Type

Number
Of Returns

2013
Amount
(Thousands)

Number
Of Returns

Amount
(Thousands)

%
Change

Compensation of Officers
Salaries and Wages
Repairs
Bad Debts
Rents
Taxes
Interest
Contributions
Depreciation/Amortization
Depletion
Advertising
Pension/Profit Sharing Plans
Employee Benefit Plans
Other Deductions
Miscellaneous Deductions

139,296
149,140
141,709
38,681
175,181
259,251
124,882
42,909
169,064
1,771
127,402
46,517
91,653
278,121
4,270

$111,254,830
1,584,881,734
89,110,714
116,705,937
187,908,949
242,155,123
551,959,562
12,357,657
360,547,733
9,392,415
188,826,148
97,723,648
184,796,253
2,226,706,576
-11,332,869

129,944
128,186
137,340
30,843
160,958
266,538
112,312
36,862
157,654
882
120,590
41,771
77,908
280,174
1,025

$105,149,273
1,631,327,167
88,162,851
86,250,166
199,152,148
233,701,982
515,371,412
13,800,978
380,121,572
10,477,748
196,843,692
86,743,287
200,814,635
2,384,843,492
-24,522,947

-5.5
2.9
-1.1
-26.1
6.0
-3.5
-6.6
11.7
5.4
11.6
4.2
-11.2
8.7
7.1
-116.4

Total Deductions

287,831

$5,976,970,233

291,934

$6,135,127,265

2.6

ed
rchiv
58 a

16

9, 20

er 1
emb

ec
on D

173
. 13TABLE C-4B
, No
am

S CORPORATIONS: DEDUCTIONS BY TYPE
Bonh

cited
Deduction Type

y v.

i

rille
n Ma

2012

Number
Of Returns

2013
Amount
(Thousands)

Number
Of Returns

Amount
(Thousands)

%
Change

Compensation of Officers
Salaries and Wages
Repairs
Bad Debts
Rents
Taxes
Interest
Contributions
Depreciation/Amortization
Depletion
Advertising
Pension/Profit Sharing Plans
Employee Benefit Plans
Other Deductions
Recovery Property
Portfolio Income
Interest on Investment Debts
Miscellaneous Deductions

248,896
223,949
223,170
36,681
269,243
407,300
179,582
137,363
256,086
100
226,427
65,085
92,657
425,689
87,674
7,833
9,838
3,711

$46,471,406
176,084,088
6,638,721
3,243,488
30,139,723
26,970,804
10,452,290
3,019,286
13,865,842
38,846
11,875,753
8,628,692
12,218,546
187,120,383
1,016,606
1,196,842
1,183,219
137,729

256,262
215,077
221,956
30,567
287,178
423,353
178,938
130,715
259,685
95
230,902
78,854
96,241
439,642
92,552
6,732
2,723
3,507

$49,252,198
199,158,632
6,421,938
2,888,314
31,096,734
25,954,329
12,177,776
3,091,113
15,481,432
21,904
13,986,140
8,860,212
13,042,221
207,981,164
995,691
619,647
1,017,736
53,878

6.0
13.1
-3.3
-11.0
3.2
-3.8
16.5
2.4
11.7
-43.6
17.8
2.7
6.7
11.1
-2.1
-48.2
-14.0
-60.9

Total Deductions

434,986

$538,156,833

458,108

$589,870,868

9.6

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 184 of 201

TABLE C-5
Corporation Tax
APPORTIONMENT FORMULA RESULTS *
Tax Years 2012 - 2013
ALL CORPORATIONS
2012
Apportionment Factor

Number of
Returns

2013
Amount

(Thousands)

Number of
Returns

Amount
(Thousands)

%
Change

Total Property Values
Within and Outside of California
Within California
Statewide Average Property Factor

63,196
39,300

$9,154,850,103
$759,517,013
8.3%

14,657
9,207

$4,413,773,231
$286,611,768
6.5 %

-51.79
-62.26

Total Payroll (Wages and Salaries)
Within and Outside of California
Within California
Statewide Average Payroll Factor

58,662
42,564

$1,808,157,941
$194,089,504
10.7%

12,394
9,214

$610,171,084
$61,777,390
10.1 %

-66.25
-68.17

Total Sales
Within and Outside of California
Within California
Statewide Average Sales Factor

75,940
62,435

$32,125,474,213
$1,739,559,853
5.4%

70,535
$53,230,964,036
2016
61,060 er 19,$2,589,297,926
b
m
4.9 %
Dece

65.70
48.85

do
hive
8 arc
Overall Average Apportionment Factor
68,941
7.6%
1735
. 13, No
ham
. Bon
* Excludes banks and other financial corporation returns.
ley v
aril
in M
cited

n

62,953

6.6 %

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 185 of 201

TABLE C-5A
C CORPORATIONS: APPORTIONMENT FORMULA RESULTS*

2012
Apportionment Factor

Number of
Returns

2013
Amount

(Thousands)

Number of
Returns

Amount
(Thousands)

%
Change

Total Property Values
Within and Outside of California
Within California
Statewide Average Property Factor

35,929
25,594

$8,653,604,976
$690,786,811
8.0%

12,573
7,894

$4,306,465,157
$273,681,466
6.4%

-50.2
-60.4

Total Payroll (Wages and Salaries)
Within and Outside of California
Within California
Statewide Average Payroll Factor

31,899
25,036

$1,581,347,769
$164,093,522
10.4%

10,847
7,749

$589,927,077
$57,616,285
9.8%

-62.7
-64.9

Total Sales
Within and Outside of California
Within California
Statewide Average Sales Factor

43,230
36,834

$30,138,601,506
$1,516,571,010
5.0%

38,882
34,085

$50,897,345,833
$2,352,433,220
4.6%

68.9
55.1

Overall Average Apportionment Factor

40,572

7.2%

35,795

6.4%

* Excludes banks and other financial corporation returns.

ed
rchiv
58 a

cited

16

9, 20

er 1
emb

ec
on D

1 C-5B
TABLE73
. 13, No
S CORPORATIONS: m
a APPORTIONMENT FORMULA RESULTS*
Bonh
y v.
arille
in M

Apportionment Factor

2012
Number of
Returns

2013
Amount

(Thousands)

Number of
Returns

Amount
(Thousands)

%
Change

Total Property Values
Within and Outside of California
Within California
Statewide Average Property Factor

27,268
13,706

$501,245,126
$68,730,201
13.7%

2,085
1,313

$107,308,074
$12,930,302
12.0%

-78.6
-81.2

Total Payroll (Wages and Salaries)
Within and Outside of California
Within California
Statewide Average Payroll Factor

26,763
17,528

$226,810,171
$29,995,983
13.2%

1,547
1,465

$20,244,007
$4,161,105
20.6%

-91.1
-86.1

Total Sales
Within and Outside of California
Within California
Statewide Average Sales Factor

32,710
25,601

$1,986,872,707
$222,988,843
11.2%

31,653
26,975

$2,333,618,203
$236,864,706
10.2%

17.5
6.2

Overall Average Apportionment Factor

28,369

12.2%

27,158

12.5%

* Excludes banks and other financial corporation returns.

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 186 of 201

TABLE C-6
Corporation Tax
APPORTIONMENT OF STATE NET INCOME
Tax Years 2012 - 2013
ALL CORPORATIONS
2012
Item

2013
Amount

Number
Net Income (After State Adjustments)

(Thousands)

Amount

%

(Thousands)

Number

Change

86,264

$1,133,627,582

79,013

$1,196,163,666

5.5

1,681
3,075
1,036
32
363
78
415

$7,195,791
567,006
306,262
17,873
4,079,667
2,810,002
2,869,329

430
1,493
969
45
327
256
977

$7,055,063
2,030,685
-44,080
535,216
1,253,617
2,625,828
2,251,483

-2.0
258.1
-114.4
2894.6
-69.3
-6.6
-21.5

4,605
4,813

$17,845,929
$19,433,312

2,353
2,570

$15,707,811
$23,819,359

-12.0
22.6

Balance of Net Income
Plus Interest Offset

85,826
688

$1,096,348,342
82,306

78,783
252

$1,156,636,495
140,724

5.5
71.0

Total Business Income

85,826

$1,096,430,649

78,794

$1,156,777,220

5.5

Apportioned Business Income/Loss
Attributable to California

69,774

$61,285,894

63,515

$71,198,391
16

16.2

Nonbusiness Income/Loss
Dividends
Interest
Property Rental Income/Loss
Royalties
Gain/Loss from Sale of Assets
Partnership Income/Loss
Miscellaneous
Total Nonbusiness Income/Loss
Total Separately Apportionable
Business Income

Nonbusiness Income/Loss Wholly
Allocable to California
Dividends
Interest
Property Rental Income/Loss
Royalties
Gain/Loss from Sale of Assets
d
Partnership Income/Loss cite
Miscellaneous Income/Loss

ec
on D

-214,755
74,459
2,281
-1,135,719
109,623
260,115

183
529
841
12
723
24
908

$75,096
-278,842
57,272
-3,186
177,567
72,108
105,883

-16.5
-29.8
-23.1
-239.7
115.6
-34.2
-59.3

2,345

-$814,034

1,567

$205,898

125.3

Subtotal
Minus Interest Offset

70,126
133

$60,471,860
14,407

63,795
179

$71,404,289
63,104

18.1
338.0

Balance of Net Income
Total Separately Apportioned
Business Income
Plus Capital Gain/Loss Netting

69,993
3,056

$60,457,453
83,268

63,616
2,045

$71,341,186
-419,910

18.0
-604.3

4,090

2,870,210

3,571

2,977,413

3.7

Subtotal
Contribution Adjustment

72,659
2,849

$63,410,931
68,549

65,432
1,806

$73,898,689
9,683

16.5
-85.9

Total State Net Income
(After Apportionment)
Taxable Loss
Taxable Profit

72,659
21,657
51,001

$63,479,481
$36,096,199
$99,575,680

65,432
22,085
43,346

$73,908,372
$28,831,479
$102,739,851

16.4
-20.1
3.2

Total Nonbusiness Income/Loss
Wholly Allocable to California

rilley

a
in M

v.

477
1,442
746 m,
a
Bonh 8
83
53
209

ived
$89,962 h
arc
7358
1

9, 20

er 1
emb

13No.

Includes apportioning corporations which report net income, net loss, or no income.
Detail may not add to total due to rounding.

TABLE C-6A
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 187 of 201
c

C CORPORATIONS : APPORTIONMENT OF STATE NET INCOME
2012
Item
Amount
Number
(Thousands)
Number
Net Income (After State Adjustments)
49,221
$999,377,978
44,166
Nonbusiness Income/Loss
Dividends
979
$4,781,358
114
Interest
1,538
244,467
929
Property Rental Income/Loss
809
251,597
695
Royalties
14
15,228
25
Gain/Loss from Sale of Assets
81
2,157,186
119
Partnership Income/Loss
47
1,456,728
23
Miscellaneous
167
2,258,258
819
Total Nonbusiness Income/Loss
2,497
$11,164,821
1,184
Total Separately Apportionable Business Income
3,686
18,474,133
2,372
Balance of Net Business Income
48,784
$969,739,024
43,938
Plus Interest Offset
591
68,728
192
Total Business Income
48,784
$969,807,752
43,949
Apportioned Business Income/Loss Attributable to California
40,563
$48,031,485
36,239
Nonbusiness Income/Loss Wholly Allocable to California
Dividends
400
$2,027
40
Interest
487
-238,044
247
Property Rental Income/Loss
635
20,690
665
Royalties
4
1,266
4
Gain/Loss from Sale of Assets
53
-1,302,135
653
Partnership Income/Loss
38
42,805
21
Miscellaneous Income/Loss
113
224,258
773
Total Nonbusiness Income/Loss Wholly Allocable to California
1,189
-$1,249,132
989
Subtotal
40,624
$46,782,353
36,414
Minus Interest Offset
47
3,589
155
Balance of Net Income
Total Separately Apportioned Business Income
Plus Capital Gain/Loss Netting
Subtotal
Contribution Adjustment
Total State Net Income
(After Apportionment)
Taxable Loss
Taxable Profit

40,577
1,385
4,089
41,712
1,489

$46,778,764
$4,496
2,870,041
$49,653,301
20,067

36,259
1,545
3,569
37,589
663

2013
Amount
$1,060,773,369

%
Change
6.1

$6,838,802
1,757,223
-80,118
528,774
590,323
874,113
2,048,911
$12,558,028
19,150,117
$1,029,065,224
32,790
$1,029,098,014
$57,960,998

43.0
618.8
-131.8
3372.4
-72.6
-40.0
-9.3
12.5
3.7
6.1
-52.3
6.1
20.7

$5,082
-312,863
32,779
-286
104,644
70,718
60,215
-$39,711
$57,921,288
13,724

150.6
-31.4
58.4
-122.6
108.0
65.2
-73.1
96.8
23.8
282.4

$57,907,563
-$592,882
2,957,730
$60,272,412
11,861

23.8
-13285.6
3.1
21.4
-40.9

(Thousands)

41,712
$49,673,368
37,589
$60,284,272
17,240
$34,980,446
18,133 016$27,541,352
, 2 $87,825,624
24,472
$84,653,815
19,456
r 19
mbe
TABLE C-6B
Dece
n
S CORPORATIONS c : APPORTIONMENTiOFd o
STATE NET INCOME
h ve
2013
8 arc 2012
5
-173
Item
Amount
Amount
o. 13 Number
N
(Thousands)
Number
(Thousands)
am,
Net Income (After State Adjustments)
37,043
$134,249,604
34,846
$135,390,296
Bonh
y v.
Nonbusiness Income/Loss
arille
in M
Dividends
703
$2,414,433
316
$216,260
cited
Interest
1,537
322,539
564
273,462
Property Rental Income/Loss
227
54,665
274
36,038
Royalties
18
2,645
19
6,442
Gain/Loss from Sale of Assets
282
1,922,481
209
663,294
Partnership Income/Loss
31
1,353,274
233
1,751,715
Miscellaneous
248
611,071
159
202,572
Total Nonbusiness Income/Loss
2,108
$6,681,108
1,169
$3,149,783
Total Separately Apportionable Business Income
1,128
959,179
198
4,669,242
Balance of Net Business Income
37,041
$126,609,318
34,845
$127,571,272
Plus Interest Offset
97
13,579
59
107,934
Total Business Income
37,041
$126,622,896
34,845
$127,679,206
Apportioned Business Income/Loss Attributable to California
29,211
$13,254,410
27,276
$13,237,393
Nonbusiness Income/Loss Wholly Allocable to California
Dividends
77
$87,935
143
$70,015
Interest
955
23,289
281
34,021
Property Rental Income/Loss
111
53,768
176
24,493
Royalties
4
1,015
7
-2,900
Gain/Loss from Sale of Assets
30
166,416
70
72,923
Partnership Income/Loss
15
66,818
3
1,390
Miscellaneous Income/Loss
96
35,858
135
45,667
Total Nonbusiness Income/Loss Wholly Allocable to California
1,156
$435,098
578
$245,609
Subtotal
29,502
$13,689,508
27,381
$13,483,002
Minus Interest Offset
86
10,818
24
49,380
Balance of Net Income
29,416
13,678,689
27,357
13,433,622
Total Separately Apportioned Business Income
1,671
a
500
a
Plus Capital Gain/Loss Netting
a
a
a
a
Subtotal
30,946
13,757,630
27,843
13,626,277
Contribution Adjustment
1,361
$48,482
1,143
-$2,177
Total State Net Income
(After Apportionment)
30,946
13806112.46
27,843
13624100.07
Taxable Loss
4,417
$1,115,753
3,952
$1,290,126
Taxable Profit
26,529
$14,921,865
23,891
$14,914,226
Includes apportioning corporations which report net income, net loss, or no income.
Detail may not add to total due to rounding.

21.4
-21.3
3.7

%
Change
0.8
-91.0
-15.2
-34.1
143.6
-65.5
29.4
-66.8
-52.9
386.8
0.8
694.9
0.8
-0.1
-20.4
46.1
-54.4
-385.7
-56.2
-97.9
27.4
-43.6
-1.5
356.4
-1.8
N/A
N/A
-1.0
-104.5
-1.3
15.6
-0.1

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 188 of 201
TABLE C-7
Corporation Tax
TAX CREDITS ALLOWED
Tax Year 2013
%
Credit
Number
Amount
of Total
Credits Available in Tax Year 2013
Disabled Access for Eligible Small Businesses
133
$13,473
0.0
Community Development Financial Institution Deposits
a
a
0.0
Donated Agricultural Products Transportation
a
a
0.0
Employer Child Care Contribution
11
25,019
0.0
Employer Child Care Program
6
55,091
0.0
Enhanced Oil Recovery
4
56,765
0.0
Enterprise Zone Hiring and Sales or Use Tax
7,478
583,293,209
35.3
Environmental
0.0
Farmworker Housing-Construction
0.0
Farmworker Housing-Loan
0.0
Joint Strike Fighter Wage
a
a
0.0
Joint Strike Fighter Property
0.0
Local Agency Military Base Recovery Area
20
1,400,116
0.1
Low Income Housing
26
27,732,060
1.7
New Jobs
3,776
8,188,313
0.5
Manufacturing Enhancement Area
a
a
0.0
Natural Heritage Preservation
a
a
0.0
16
Prior Year Alternative Minimum Tax
775
11,392,345
0.7
0
19, 2
Prison Inmate Labor
a cember
a
0.0
n De
Research
3,111
927,923,741
56.1
ed o
rchiv
8a
Rice Straw
a
a
0.0
5
-173
o. 13
Solar Energy System
7
16,318
0.0
N
am,
Targeted Tax Area Hiring and Sales .or onh Tax
65
8,818,397
0.5
v B Use
rilley
CA Motion Picture and iTV Production
10
80,250,291
4.9
n Ma
cited
Donated Agricultural Products Transportation
4
70,188
0.0
Total Credits Available in Tax Year 2013
15,441
$1,649,975,972
99.8
Expired Credits with Carryover Provisions
Agricultural Products
10
60,701
0.0
Commercial Solar Electric System
0.0
Commercial Solar Energy
a
a
0.0
Contribution of Computer Software
0.0
Employer Ridesharing - Large Employer
0.0
Employer Ridesharing - Small Employer
0.0
Employer Ridesharing - Transit
0.0
Energy Conservation
a
a
0.0
Los Angeles Revitalization Zone Hiring and Sales or Use Tax
80
1,588,515
0.1
Low Emission Vehicle
5
5,519
0.0
Manufacturer's Investment
113
671,051
0.0
Orphan Drug
0.0
Recycling Equipment
a
a
0.0
Ridesharing
0.0
Salmon and Steelhead Trout Habitat
0.0
Solar Energy
a
a
0.0
Solar Pump
6
875,629
0.1
Technology Property Contributions
0.0
221
$3,418,740
0.2
Total Expired Credits with Carryover Provisions
15,662
$1,653,394,712
100.0
Total
Footnotes follow this section.

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 189 of 201

TABLES C-7A & C-7B
Corporation Tax
TAX CREDITS ALLOWED
BY CORPORATION TYPE
Tax Year 2013
Credit

Table C-7A: C CORPORATION
Table C-7B: S CORPORATION
%
%
Number
Amount
Number
Amount
of Total
of Total

Credits Available in Tax Year 2013
Disabled Access for Eligible Small Businesses
36
$5,371
Community Development Financial Institution Deposits
a
a
Donated Agricultural Products Transportation
a
a
Employer Child Care Contribution
6
23,928
Employer Child Care Program
a
a
Enhanced Oil Recovery
a
a
Enterprise Zone Hiring and Sales or Use Tax
2,276
529,531,751
Environmental
Farmworker Housing-Construction
Farmworker Housing-Loan
Joint Strike Fighter Wage
a
a
Joint Strike Fighter Property
Local Agency Military Base Recovery Area
14
1,333,236
Low Income Housing
26
27,732,060
New Jobs
842
4,656,840
Manufacturing Enhancement Area
a
a
Natural Heritage Preservation
Prior Year Alternative Minimum Tax
774
11,392,134
Prison Inmate Labor
a
a
n
ed o
Research
1,578
907,986,632
rchiv
8a
Rice Straw
1735
. 13Solar Energy System
a
, No a
m
Targeted Tax Area Hiring and Sales or Use Tax onha
38
7,743,947
v. B
CA Motion Picture and TV Productionilley
10
80,250,291
ar
in M
Donated Agricultural Products Transportation
a
a
cited
Total Credits Available in Tax Year 2013
5,620
$1,571,336,904
Expired Credits with Carryover Provisions
Agricultural Products
a
a
Commercial Solar Electric System
Commercial Solar Energy
a
a
Contribution of Computer Software
Employer Ridesharing - Large Employer
Employer Ridesharing - Small Employer
Employer Ridesharing - Transit
Energy Conservation
a
a
Los Angeles Revitalization Zone Hiring and
Sales or Use Tax
31
1,200,176
Low Emission Vehicle
a
a
Manufacturer's Investment
66
524,351
Orphan Drug
Recycling Equipment
a
a
Ridesharing
Salmon and Steelhead Trout Habitat
Solar Energy
a
a
Solar Pump
a
a
Technology Property Contributions
Total Expired Credits with Carryover Provisions
106
$2,789,001
Total
5,726
$1,574,125,905
Footnote follow this section.

0.0
0.0
0.0
0.0
0.0
33.6

97
a
a
5
a
a
5,202

$8,102
a
a
1,091
a
a
53,761,458

0.0
0.0
0.0
0.0
0.0
0.0
67.8

0.0

a

a

0.0

0.1
1.8
0.3
0.0

6

66,880

0.1

2,934

3,531,473

4.5

a
a
2016
0.7
a
a
r 19,
be
0.0 m
Dece
57.7
1,533
19,937,109
a
a
0.0
5
4,775
0.5
27
1,074,450
5.1
0.0
a
a

0.2
0.0
25.2
0.0
0.0
1.4
0.0

99.8

9,821

$78,639,068

99.2

0.0

9

60,438

0.1

49
4
47

388,339
3,336
146,700

0.5
0.0
0.2

0.0

a
4

a
26,569

0
0.0

0.2

115

$629,739

0.8

100.0

9,936

$79,268,807

100.0

0.0

0.0
0.1
0.0
0.0
0.0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 190 of 201
TABLE C-8
Corporation Tax
TAX LIABILITY BY STATE NET INCOME CLASS

1

Tax Year 2013
ALL CORPORATIONS

State Net Income
Taxable in California
Net Loss
No Income or Loss
$1
to
5,000
to
10,000
to
15,000
to
20,000
to
25,000
to
30,000
to
40,000
to
50,000
to
60,000
to
70,000
to
80,000
to
90,000
to
100,000
to
150,000
to
200,000
to
250,000
to
300,000
to
400,000
to
500,000
to
750,000
to
1,000,000
to
1,500,000
to
2,000,000
to
3,000,000
to
4,000,000
to
5,000,000
to
10,000,000 and over
Corporations with
State Net Income
Total

$4,999
9,999
14,999
19,999
24,999
29,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
149,999
199,999
249,999
299,999
399,999
499,999
749,999
999,999
1,499,999
1,999,999
2,999,999
3,999,999
4,999,999
9,999,999

cited

Net Income Less Net Loss

Returns

in

Number
267,270
60,568
86,637
47,190
31,272
21,873
25,977
24,182
24,951
24,968
22,910
18,519
14,844
12,245
9,713
29,935
16,855
11,560
7,887
9,899
6,329
7,838
4,104
4,181
2,295
2,276
1,177
756
1,316
1,517

y v.

lle
473,206
Mari
801,045

%
33.4
7.6
10.8
5.9
3.9
2.7
3.2
3.0
3.1
3.1
2.9
2.3
1.9
1.5
1.2
3.7
2.1
1.4
1.0
1.2
0.8
1.0
0.5
0.5
0.3
0.3
0.1
0.1
0.2
0.2

Bonh
59.1
100.0

Tax Assessed

Cumulative
Amount
Cumulative
Amount
2
2
%
%
%
(Thousands)
(Thousands)
33.4 -$54,307,360
$215,206
40.9
0
39,524
51.7
179,346
0.1
0.1
66,546
57.6
341,701
0.2
0.3
37,591
61.5
394,761
0.3
0.6
27,445
64.3
378,184
0.2
0.8
18,360
67.5
589,409
0.4
1.2
25,433
70.5
667,727
0.4
1.6
23,894
73.6
859,653
0.6
2.2
28,608
76.8
1,116,363
0.7
2.9
28,661
79.6
1,262,111
0.8
3.7
36,571
81.9
1,202,620
0.8
4.5
32,272
83.8
1,108,631
0.7
5.2
21,064
85.3
1,039,996
0.7
5.9
21,919
86.5
923,297
0.6
6.4
20,315
90.3
3,675,259
2.4
8.8
79,783
92.4
2,914,185
1.9
10.7
55,590
93.8
2,582,405
1.7
12.3
54,152
94.8
2,155,706
1.4
13.7
51,619
96.0
3,421,379
2.2
15.9
74,198
96.8
2,807,327
1.8
17.7
53,101
97.8
4,794,135
3.1
20.7
116,729
98.3
3,535,735
2.3
23.0
89,167
6
98.8
5,049,360
3.2
26.2
117,292
, 201
99.1
3,963,005
2.5
28.8 r 19105,038
be
99.4
5,527,843
3.5 Decem
32.3
158,880
on
99.6
4,049,061 ived 2.6
34.9
133,180
ar h
99.6
3,354,260 c
2.1
37.1
105,438
7358
99.813-1 9,097,297
5.8
42.9
353,228
o.
N
89,229,122
57.1
100.0
4,974,843
am, 100.0
100.0

$156,219,880
$101,912,520

100.0

100.0

$6,910,916
$7,165,646

%
3.0
0.6
0.9
0.5
0.4
0.3
0.4
0.3
0.4
0.4
0.5
0.5
0.3
0.3
0.3
1.1
0.8
0.8
0.7
1.0
0.7
1.6
1.2
1.6
1.5
2.2
1.9
1.5
4.9
69.4
96.4
100.0

Cumulative
%
3.0
3.6
4.5
5.0
5.4
5.6
6.0
6.3
6.7
7.1
7.6
8.1
8.4
8.7
9.0
10.1
10.9
11.6
12.3
13.4
14.1
15.7
17.0
18.6
20.1
22.3
24.2
25.6
30.6
100.0

100.0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 191 of 201
TABLE C-8A
C CORPORATIONS: TAX LIABILITY BY STATE NET INCOME CLASS
State Net Income
Taxable in California
Net Loss
No Income or Loss
$1
to
$4,999
5,000
to
9,999
10,000
to
14,999
15,000
to
19,999
20,000
to
24,999
25,000
to
29,999
30,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
249,999
250,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
749,999
750,000
to
999,999
1,000,000
to
1,499,999
1,500,000
to
1,999,999
2,000,000
to
2,999,999
3,000,000
to
3,999,999
4,000,000
to
4,999,999
5,000,000
to
9,999,999
10,000,000 and over
Total with State Net Income
Total

State Net Income
Taxable in California

Footnotes follow this section.

%
41.1
11.2
14.6
7.1
2.6
2.2
2.5
1.5
2.0
1.9
1.8
1.6
0.6
0.8
0.6
1.8
0.9
0.6
0.6
0.8
0.4
0.7
0.4
0.4
0.2
0.3
0.2
0.1
0.2
0.3
47.7
100.0

Cumulative
Amount
(Thousands)
%
41.1 -$45,079,322
52.3
0
66.9
73,605
74.0
161,345
76.6
99,711
78.8
117,509
81.4
179,487
82.9
132,128
84.9
209,817
86.8
266,658
88.5
308,800
90.1
313,868
90.7
139,229
91.5
215,956
92.1
175,647
93.9
700,253
94.7
475,422
95.4
432,281
96.0
527,318
96.8
831,159
97.2
579,017
97.9
1,331,944
98.3
972,082
98.7
1,515,975
98.9
1,237,262
99.2
2,070,572
99.3
1,631,143
99.4
1,479,251
99.7
5,068,970
100.0
78,507,383
$99,753,791
$54,674,468
100.0

%

Tax Assessed

Cumulative
2
%

2

0.1
0.2
0.1
0.1
0.2
0.1
0.2
0.3
0.3
0.3
0.1
0.2
0.2
0.7
0.5
0.4
0.5
0.8
0.6
1.3
1.0
1.5
1.2
2.1
1.6
1.5
5.1
78.7
100.0

0.1
0.2
0.3
0.5
0.6
0.8
1.0
1.2
1.6
1.9
2.0
2.2
2.4
3.1
3.6
4.0
4.5
5.4
6.0
7.3
8.3
9.8
11.0
13.1
14.7
16.2
21.3
100.0
100.0

ber

ecem
on D

Amount
(Thousands)

$111,346
24,645
35,584
17,255
7,689
6,745
11,369
8,849
14,181
13,557
22,227
19,258
6,893
10,078
9,697
38,345
21,495
24,759
30,317
40,939
23,680
70,890
53,658
72,893
70,945
115,710
101,650
82,068
302,921
4,826,662
016
$6,060,314
19, 2
$6,196,305

%
1.8
0.4
0.6
0.3
0.1
0.1
0.2
0.1
0.2
0.2
0.4
0.3
0.1
0.2
0.2
0.6
0.3
0.4
0.5
0.7
0.4
1.1
0.9
1.2
1.1
1.9
1.6
1.3
4.9
77.9
97.8
100.0

d
TABLE C-8B rchive
a
S CORPORATIONS: TAX LIABILITY BY STATE NET INCOME CLASS 1
7358
13-1
No.
Net Income Less Net Loss
Tax Assessed
am,
Returns
nh
v. Bo Cumulative
Cumulative
Amount
Amount
rilley %
%2
%2
%
Number
%
(Thousands)
(Thousands)
n Ma

i
cited

Net Loss
No Income or Loss
$1
to
$4,999
5,000
to
9,999
10,000
to
14,999
15,000
to
19,999
20,000
to
24,999
25,000
to
29,999
30,000
to
39,999
40,000
to
49,999
50,000
to
59,999
60,000
to
69,999
70,000
to
79,999
80,000
to
89,999
90,000
to
99,999
100,000
to
149,999
150,000
to
199,999
200,000
to
249,999
250,000
to
299,999
300,000
to
399,999
400,000
to
499,999
500,000
to
749,999
750,000
to
999,999
1,000,000
to
1,499,999
1,500,000
to
1,999,999
2,000,000
to
2,999,999
3,000,000
to
3,999,999
4,000,000
to
4,999,999
5,000,000
to
9,999,999
10,000,000 and over
Total with State Net Income
Total

Net Income Less Net Loss

Returns
Number
128,246
35,025
45,641
22,190
8,268
6,847
7,917
4,831
6,163
5,849
5,510
4,848
1,848
2,504
1,861
5,573
2,783
1,963
1,956
2,416
1,307
2,203
1,134
1,250
712
849
473
334
727
1,089
149,046
312,318

1

139,024
25,543
40,996
25,000
23,004
15,026
18,060
19,351
18,788
19,119
17,400
13,670
12,996
9,741
7,852
24,361
14,072
9,596
5,931
7,483
5,022
5,634
2,970
2,931
1,584
1,428
704
422
589
428
324,158
488,727

28.4
5.2
8.4
5.1
4.7
3.1
3.7
4.0
3.8
3.9
3.6
2.8
2.7
2.0
1.6
5.0
2.9
2.0
1.2
1.5
1.0
1.2
0.6
0.6
0.3
0.3
0.1
0.1
0.1
0.1
66.3
100.0

28.4
33.7
42.1
47.2
51.9
55.0
58.7
62.6
66.5
70.4
73.9
76.7
79.4
81.4
83.0
88.0
90.8
92.8
94.0
95.6
96.6
97.7
98.3
98.9
99.3
99.6
99.7
99.8
99.9
100.0
100.0

-$9,228,038
0
105,741
180,356
295,051
260,675
409,922
535,599
649,836
849,705
953,312
888,753
969,402
824,041
747,650
2,975,006
2,438,763
2,150,124
1,628,388
2,590,220
2,228,310
3,462,191
2,563,653
3,533,385
2,725,744
3,457,271
2,417,919
1,875,009
4,028,327
10,721,739
$56,466,089
$47,238,051

0.2
0.3
0.5
0.5
0.7
0.9
1.2
1.5
1.7
1.6
1.7
1.5
1.3
5.3
4.3
3.8
2.9
4.6
3.9
6.1
4.5
6.3
4.8
6.1
4.3
3.3
7.1
19.0
100.0

0.2
0.5
1.0
1.5
2.2
3.2
4.3
5.8
7.5
9.1
10.8
12.3
13.6
18.9
23.2
27.0
29.9
34.4
38.4
44.5
49.1
55.3
60.2
66.3
70.6
73.9
81.0
100.0
100.0

$103,860
14,879
30,962
20,336
19,756
11,616
14,064
15,045
14,426
15,103
14,345
13,014
14,171
11,841
10,619
41,438
34,095
29,393
21,302
33,259
29,421
45,839
35,509
44,399
34,093
43,169
31,530
23,370
50,306
148,181
$850,601
$969,341

10.7
1.5
3.2
2.1
2.0
1.2
1.5
1.6
1.5
1.6
1.5
1.3
1.5
1.2
1.1
4.3
3.5
3.0
2.2
3.4
3.0
4.7
3.7
4.6
3.5
4.5
3.3
2.4
5.2
15.3
87.8
100.0

Cumulative
%
1.8
2.2
2.8
3.0
3.2
3.3
3.5
3.6
3.8
4.1
4.4
4.7
4.8
5.0
5.2
5.8
6.1
6.5
7.0
7.7
8.1
9.2
10.1
11.2
12.4
14.3
15.9
17.2
22.1
100.0
100.0

Cumulative
%
10.7
12.2
15.4
17.5
19.6
20.8
22.2
23.8
25.3
26.8
28.3
29.6
31.1
32.3
33.4
37.7
41.2
44.3
46.5
49.9
52.9
57.6
61.3
65.9
69.4
73.9
77.1
79.5
84.7
100.0
100.0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 192 of 201

TABLE C-9
Corporation Tax
TAX LIABILITY BY ACCOUNTING PERIOD
Tax Year 2013
Corporations Reporting Net Income

All Reporting Corporations

Subject to State Taxation
Accounting Period
Ending

Returns

Net Income

Returns

Tax Assessed

&

Amount

%

Amount

%

Number

of Total

(Thousands)

of Total

(Thousands)

of Total

Net Income Less Net Loss
%

Amount

%

Amount

%

Number

of Total

(Thousands)

of Total

(Thousands)

of Total

Jan

31,

2013

1,340

0.3

$2,300,746

1.5

$134,913

2.0

2,269

0.3

Feb

28,

2013

1,665

0.4

4,328,862

2.8

285,303

4.1

2,665

0.3

Mar

31,

2013

6,659

1.4

4,424,755

2.8

209,803

3.0

11,521

Apr

30,

2013

1,278

0.3

829,935

0.5

37,344

0.5

May 31,

2013

4,478

0.9

2,260,999

1.4

71,212

Jun

30,

2013

11,287

2.4

5,231,664

Jul

31,

2013

4,856

1.0

1,809,425

Aug

31,

2013

4,943

1.0

Sep

30,

2013

10,199

1,313,598
.

Oct

31,

2013

4,670

Nov

30,

2013

2,766

Dec

31,

2013

Total

B
yv
2.2
9,874,866
arille
in M 2,020,097
1.0
cited

8
3.3
293,10073
1 5
. 131.2 , No 53,591
nham
o

Tax Assessed

ive

1.0
arch

on
d4,817

$1,524,544

$136,126

1.9

r1
2,568,628

3.1

286,259

4.0

2.5

213,609

3.0

355,469

0.3

40,360

0.6

1.4 be
em

1.5

Dec0.6

16

3,192,385
9, 20

7,500

0.9

1,943,699

1.9

73,684

1.0

4.2

21,442

2.7

3,273,200

3.2

302,446

4.2

0.8

7,394

0.9

1,140,143

1.1

55,107

0.8

0.8

75,525

1.1

11,349

1.4

774,245

0.8

80,744

1.1

6.3

358,501

5.2

15,287

1.9

8,005,760

7.9

363,321

5.1

1.3

81,792

1.2

11,007

1.4

1,534,537

1.5

87,099

1.2

0.6

907,638

0.6

29,243

0.4

4,868

0.6

560,464

0.5

30,800

0.4

419,066

88.6

120,917,295

77.4

5,280,587

76.4

700,926

87.5

77,039,445

75.6

5,496,092

76.7

473,207

100.0

$156,219,880

100.0

$6,910,916

100.0

801,045

100.0

$101,912,520

100.0

$7,165,646

100.0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 193 of 201

TABLE C-9A
C CORPORATIONS: TAX LIABILITY BY ACCOUNTING PERIOD
Tax Year 2013
C Corporations Reporting Net Income
Subject to State Taxation
Accounting Period
Ending

Returns
Number

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec

31,
28,
31,
30,
31,
30,
31,
31,
30,
31,
30,
31,

2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013

Net Income

%
of Total

Amount
(Thousands)

All Reporting C Corporations
Tax Assessed

%
of Total

Amount
(Thousands)

Returns

%
of Total

0.9
1.1
4.5
0.8
3.0
7.3
3.2
3.3
6.4
2.9
1.6
65.0

$2,240,754
4,299,412
4,262,558
757,260
2,187,359
4,986,301
1,700,617
1,198,402
8,976,236
1,562,329
676,433
66,906,130

2.2
4.3
4.3
0.8
2.2
5.0
1.7
1.2
9.0
1.6
0.7
67.1

$134,340
285,006
208,255
36,415
70,511
290,425
52,134
74,071
348,853
77,015
26,158
4,457,132

2.2
4.7
3.4
0.6
1.2
4.8
0.9
1.2
5.8
1.3
0.4
73.5

149,048

Total

1,329
1,656
6,634
1,266
4,468
10,942
4,704
4,915
9,519
4,303
2,358
96,954

100.0

$99,753,791

100.0

$6,060,314

100.0

Number
2,258
2,654
11,494
4,542
7,479
21,067
7,218
11,320
14,286
10,294
4,456
215,250

hive
8 arc

Net Income Less Net Loss

%
of Total
0.7
0.8
3.7
1.5
2.4
6.7
2.3
3.6
4.6
3.3
1.4
68.9

cem
100.0
n De
do

312,318

Amount

%
of Total

(Thousands)

$1,464,552
3,192,933
2,406,602
296,599
1,886,564
3,041,550
1,044,662
659,346
7,226,859
1,123,507
332,919
31,998,376

9, 2
ber 1

(Thousands)

%
of Total

2.7
5.8
4.4
0.5
3.5
5.6
1.9
1.2
13.2
2.1
0.6
58.5

$135,552
285,960
212,059
39,220
72,973
299,745
53,630
79,288
353,402
82,043
27,712
4,554,720

2.2
4.6
3.4
0.6
1.2
4.8
0.9
1.3
5.7
1.3
0.4
73.5

100.0

016

$54,674,468

Tax Assessed
Amount

$6,196,305

100.0

1735
TABLE
. 13- C-9B
, No
S CORPORATIONS: TAX LIABILITY BY ACCOUNTING PERIOD
nham
Tax Year 2013
v. Bo

Accounting Period
Ending

rilley
Sa
in MCorporations Reporting Net Income
Subject to State Taxation
cited
Number

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total

31,
28,
31,
30,
31,
30,
31,
31,
30,
31,
30,
31,

2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013

Net Income

Returns

11
10
26
12
10
345
152
28
681
366
408
322,112
324,160

%
of Total
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.2
0.1
0.1
99.4
100.0

Amount
(Thousands)

$59,993
29,450
162,197
72,676
73,640
245,363
108,808
115,196
898,629
457,767
231,205
54,011,165
$56,466,089

All Reporting S Corporations
Tax Assessed

%
of Total
0.1
0.1
0.3
0.1
0.1
0.4
0.2
0.2
1.6
0.8
0.4
95.7
100.0

Amount
(Thousands)

$574
297
1,547
929
701
2,675
1,457
1,453
9,648
4,778
3,086
823,455
$850,601

Returns

%
of Total
0.1
0.0
0.2
0.1
0.1
0.3
0.2
0.2
1.1
0.6
0.4
96.8
100.0

Number
11
11
27
275
22
375
176
29
1,001
713
411
485,676
488,727

Net Income Less Net Loss

%
of Total
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.2
0.1
0.1
99.4
100.0

Amount
(Thousands)

$59,993
(548)
162,026
58,870
57,135
231,650
95,481
114,899
778,900
411,031
227,545
45,041,069
$47,238,051

%
of Total
0.1
0.0
0.3
0.1
0.1
0.5
0.2
0.2
1.6
0.9
0.5
95.3
100.0

Tax Assessed
Amount
(Thousands)

$574
298
1,550
1,140
711
2,701
1,477
1,456
9,919
5,056
3,088
941,371
$969,341

%
of Total
0.1
0.0
0.2
0.1
0.1
0.3
0.2
0.2
1.0
0.5
0.3
97.1
100.0

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 194 of 201

TABLE C-10
Corporation Tax
TAX LIABILITY BY INDUSTRY
Tax Years 2012 - 2013
ALL CORPORATIONS
2012

2013

Net Income
Industry

Net Income

Less
Number

Less

Net Loss

Total Tax

(Thousands)

Number

(Thousands)

Net Loss

Total Tax

(Thousands)

(Thousands)

Agriculture, Forestry, and Fishing

8,118

$1,440,148

$62,993

7,896

$1,254,822

$54,644

Mining

1,429

$390,476

$41,565

1,934

$454,719

$49,882

Construction

68,846

$2,878,697

$162,221

59,666

$4,173,642

$150,441

Manufacturing
Durable Goods3
Nondurable Goods4

47,021
30,287
16,734

$26,016,143
12,208,429
13,807,713

$1,651,239
654,335
996,903

40,512
26,383
14,129

$22,821,378
11,012,973
11,808,405

$1,386,947
529,606
857,341

$11,151,629
016
670,473
1,233,331
1,870,023
1,329,289
4,576,268
1,472,245

$893,680
384,799
87,224
85,805
59,858
194,845
81,149

Services
Professional, Scientific, and Technical5
Administrative Services
Accommodation and Food Services
Arts, Entertainment, and Recreation
Health Services
Other Services6

in
cited

lley

Mari

349,522
151,838
29,399
25,311
27,957
68,682 m,
nha
v. Bo
46,335

$15,121,196
655,188
2,213,771
1,679,281
58
1,328,414
-173
o. 13
N 7,768,513
1,476,030

$960,912
305,852
409,333
121,449
ber
cem
110,754 De 18,175
on
ived
26,538
arch 84,715
56,147
31,754
218,993
63,957
80,971
43,979

19, 2

130,085
63,298
66,787

$22,613,314
10,887,297
11,726,018

$1,356,313
580,022
776,291

117,344
61,145
56,199

$23,966,438
9,791,254
14,175,184

$1,452,277
543,464
908,813

135,750
31,438

$26,112,716
10,063,145

$2,099,049
874,192

248,759
39,090

$32,033,160
15,639,506

$2,679,229
1,220,382

8,074
96,238

11,254,188
4,795,383

890,277
334,580

9,433
200,236

10,370,673
6,022,981

1,086,688
372,159

Transportation, Warehousing and
Utilities8

20,144

$1,652,052

$264,921

998

Information and Communications

23,169

$547,098

$322,436

18,082

$6,197,710

$340,269

784,086

$96,771,839

$6,920,947

801,045

$101,912,520

$7,165,646

Trade
Wholesale Trade
Retail Trade

Finance, Insurance and Real Estate
Finance, Investment and Insurance7
Holding Companies
Real Estate

Total
Footnotes follow this section.

($140,979)

$158,277

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 195 of 201
TABLE C-10A
c

C CORPORATIONS : TAX LIABILITY BY INDUSTRY
2012

2013

Number
4,654
527
21,625
26,779

Total Tax

(Thousands)

Industry

Net Income
Less
Net Loss

(Thousands)

$284,246
$104,975
$122,281
$18,479,191

$44,169
$35,236
$89,285
$1,548,791

3,016
340
17,525
17,958

$369,085
$281,576
$689,927
$17,156,354

$39,105
$45,309
$79,713
$1,304,431

7,579,552

588,884

12,130

7,686,578

481,048

8,743
122,082

10,899,639
($5,319,911)

959,907
$548,058

5,828
105,362

9,469,776
($4,069,308)

823,383
$563,331

54,085
9,849
7,424
9,482
24,005

(6,507,372)
502,314
400,079
(316,107)
448,333

257,101
76,088
55,434
17,062
96,133

44,543
8,418
6,747
8,530
21,550

(5,406,818)
376,768
509,527
(114,366)
581,563

258,366
70,000
55,196
19,437
117,100

17,237
60,694
34,806
25,888
58,963
16,533
5,985
36,445

152,842
$12,670,368
4,666,709
8,003,659
$16,517,751
6,674,107
10,079,828
(236,184)

46,240
$1,178,969
478,464
700,505
$1,890,986
798,753
869,634
222,600

15,574
53,176
32,909
20,267
105,418
13,052
7,209
85,157

(15,982)
$15,013,140
4,655,556
10,357,584
$20,427,426
10,368,232
8,640,892
1,418,302

43,233
$1,294,170
457,598
836,573
$2,394,188
1,117,696
1,054,695
221,796

9,382
9,508
314,214

4

Nondurable Goods
Services
5
Professional, Scientific, and Technical
Administrative Services
Accommodation and Food Services
Arts, Entertainment, and Recreation
Health Services
6
Other Services
Trade
Wholesale Trade
Retail Trade
Finance, Insurance and Real Estate
Finance, Investment and Insurance7
Holding Companies
Real Estate
Transportation, Warehousing and
Utilities8
Information and Communications
Total

$691,476
($857,984)
$42,692,395

$242,907
$291,471
$5,869,873

469
9,053
312,318

($392,644)
$5,198,913
$54,674,468

$154,621
$321,438
$6,196,305

Industry

rilley

Ma
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Other Services6
Trade
Wholesale Trade
Retail Trade
Finance, Insurance and Real Estate
Finance, Investment and Insurance7
Holding Companies
Real Estate
Transportation, Warehousing and
Utilities8
Information and Communications
Total
Footnotes follow this section.

(Thousands)

3,464
903
47,222
20,242

$1,155,902
$285,501
$2,756,415
$7,536,951

16

9, 20

ber 1
S CORPORATIONS : TAX LIABILITY BY INDUSTRY em
Dec
d on
hive
2012
8 arc
1735
Net Income
. 13, No Less
Number ham
n
Net Loss
Total Tax
Number
v. Bo
TABLE C-10B

c

Nondurable Goods4
Services
Professional, Scientific, and Technical5
Administrative Services
Accommodation and Food Services
Arts, Entertainment, and Recreation
Health Services

(Thousands)

18,036

Agriculture, Forestry, and Fishing
Mining
Construction
Manufacturing
3
Durable Goods

cit
Agriculture, Forestry, and Fishing
Mining
Construction
Manufacturing
Durable Goods3

Total Tax

(Thousands)

Number

Net Income
Less
Net Loss

(Thousands)

$18,824
$6,328
$72,936
$101,746

4,880
1,595
42,141
22,553

2013
Net Income
Less
Net Loss

Total Tax

(Thousands)

(Thousands)

$885,737
$173,143
$3,483,716
$5,665,024

$15,539
$4,573
$70,728
$82,517

12,251

4,628,877

65,326

14,253

3,326,395

48,559

7,991
227,441

2,908,074
$20,441,107

36,421
$412,854

8,300
200,491

2,338,629
$15,220,938

33,958
$330,349

97,753
19,551
17,887
18,475
44,677

7,162,560
1,711,456
1,279,202
1,644,521
7,320,179

152,233
34,666
29,280
39,085
122,860

76,906
9,758
19,791
23,224
42,407

6,077,291
856,563
1,360,497
1,443,655
3,994,705

126,433
17,224
30,609
40,421
77,746

29,098
69,390
28,492
40,898
76,787
14,905
2,089
59,793

1,323,188
$9,942,946
6,220,588
3,722,358
$9,594,964
3,389,038
1,174,359
5,031,567

34,731
$177,344
101,558
75,786
$208,063
75,439
20,644
111,980

28,405
64,168
28,236
35,932
143,342
26,038
2,224
115,080

1,488,227
$8,953,298
5,135,698
3,817,600
$11,605,734
5,271,274
1,729,781
4,604,679

37,916
$158,106
85,866
72,240
$285,041
102,686
31,993
150,362

10,762
13,661
469,872

$960,576
$1,405,082
$54,079,445

$22,014
$30,965
$1,051,074

529
9,029
488,727

$251,665
$998,797
$47,238,051

$3,656
$18,831
$969,341

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 196 of 201

APPENDIX C
CORPORATION TAX TABLES
FOOTNOTES

a.

Data not shown to preserve taxpayer confidentiality.

b.

The sampling method was modified for 1994 and subsequent years to improve the reliability and
precision of estimates. The improved method produced minor changes in estimates.

c.

Tax year 2008 and earlier data slightly underestimate the number of S Corporations and slightly
overestimate the number of C Corporations. This is corrected starting with tax year 2009.

1.

Corporations that sustained losses and those that ‘broke even’ (mostly inactive corporations and
cooperatives) are included in this table.

2.

Includes positive income only.

3.

Includes stone, clay, and glass products; primary metals; ordinance and accessories manufacturers;
electrical machinery and equipment; transportation equipment; other equipment; other fabricated metal
and wood products except furniture; furniture and fixtures; and other manufacturers not elsewhere
classified.

4.

5.
6.

16
Includes paper and allied products; chemicals and allied products; petroleum, coal,2and rubber
9, 0
ber 1 products made from
products; beverages, food, and kindred products; textile mill products; cem
e apparel and
on D
fabric; printing, publishing, and allied industries; precision equipment; tobacco manufacturers; and
ived
arch
leather and leather products manufacturers.
358
3-17
o. 1
m, N
Includes doctors, dentists, psychiatrists, physical therapists, and lawyers who are incorporated as
onha
v. B
professional corporations. y
rille
n Ma
i
cited
Includes motion picture production; amusement services; personal services; hotels; employment
agencies; automotive repair services and garages; miscellaneous repair services and hand trades;
medical and other health services; educational institutions and agencies; other professional and social
service agencies and institutions; and corporations whose nature of business was not determinable.

7.

National and state banks, savings and loan associations, and other financial institutions are subject to
(a) the general franchise tax rate of 8.84% (or 1.5% if a financial S corporation) plus (b) the bank and
financial in-lieu tax rate imposed under the provisions of Section 23186 of the Bank and Corporation
Tax Law. For taxable years ending in December 1995 and after, the in-lieu rate was 2.0%, for a
combined 10.84% (or 3.5% if a financial S corporation) tax rate. The bank and financial corporation
rate is in lieu of all other local taxes and licenses, except real property taxes, automobile registration
and license fees, sales taxes, utility users taxes, state energy resources, and emergency telephone
surcharges.

8.

Includes transportation, communications, electrical and gas utilities, and other public utilities.

9.

Data may be volatile due to missing schedule F and form 1120.

Frequently Asked Questions - Personal Property - Board of Equalization

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Frequently Asked Questions - Personal Property
Business Property Statements
1. I need to file a Business Property Statement. Are Board-prescribed forms available on your Web site?
2. Who is required to file the Business Property Statement for leased equipment?

Boats and Aircraft
3. Are boats and aircraft subject to property tax?
4. I sold my personal property (boat, aircraft, machinery, or equipment) after January 1. Shouldn’t the new owner be required to pay the property tax?
5. Can the assessor prorate assessments or taxes between the seller and buyer of taxable personal property?
6. Are California registered vessels owned by California residents still assessable when located outside of California waters?

Software
7. Is software taxable?

Dec

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Business Property Statements

1. I need to file a Business Property Statement. Are Board-prescribed forms available iveyour Web site?
on d on

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73
Although the Board prescribes many types of forms for use by assessors, taxpayers must obtain the business property statement and any other required forms
13-1
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from the county in which the taxable property is owned, claimed, ,possessed, controlled or managed. This also applies to filing requirements and instructions for
ham
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2. Who is required to file the Business Property Statement for leased equipment?
When equipment is leased, either the lessor or the lessee may be the assessee. The law states that the assessor may assess leased property to either the
lessee or the lessor, or both, whether or not there is a private agreement between the parties to the lease. However, property is not normally assessed jointly, and
county requirements for the filing of business property statements vary with respect to leased equipment. Therefore, you should contact your county assessor for
further information about business property statement filing requirements.

Boats and Aircraft
3. Are boats and aircraft subject to property tax?
Boats and aircraft are taxable and are subject to annual appraisal. Their values are determined by reviewing sales of comparable boats and airplanes.
Information on their locations and ownerships is obtained from the Department of Motor Vehicles, the United States Coast Guard, the Federal Aviation
Administration, on-site inspections, and other public and private sources.
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4. I sold my personal property (boat, aircraft, machinery, or equipment) after January 1. Shouldn’t the new owner be required to pay the property tax?
Even though you may no longer own the property, you are still liable for the taxes because you owned it on the lien date. When taxable personal property is sold
subsequent to the lien date, it is the duty of the seller to pay the taxes on the property for the ensuing fiscal year.
5. Can the assessor prorate assessments or taxes between the seller and buyer of taxable personal property?
No. The assessor must annually assess all property in the county to the person owning it on the lien date. There is no provision in the law that allows the
assessor to prorate assessments between the buyer and seller of taxable personal property that is sold in the ensuing fiscal year.
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6. Are California registered vessels owned by California residents still assessable when located outside of California waters?
Yes. Until such time as a vessel’s habitual place of mooring has been established elsewhere, a vessel documented in California continues to be taxable in

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Frequently Asked Questions - Personal Property - Board of Equalization

Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 198 of 201
California. That is, if the vessel is not in California, but is traveling from one place to another and has not become permanently situated in one place outside of
California, the vessel is still assessable in California.

Software
7. Is software taxable?
Storage media for computer programs is to be valued as if there were no computer programs on such media except basic operational programs. Basic
operational programs are those programs that are "fundamental and necessary to the functioning of a computer." Thus, while basic operational programs are
taxable, application programs are exempt unless included as part of an unitemized package sale. Rule 152 explains how to properly determine the classification
of computer software.
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