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
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 1 of 201
.head_organization_banner a {display: inlineblock; width: 50%; margin: auto; min-width:
190px;} #pathLogoText path {transition: fill 0.3s
ease-out, fill-opacity 0.3s ease-out;}
#shapeLogo {transition: transform 0.3s easeout;} @media screen and (max-width: 380px) {
#pathLogoText path {fill-opacity: 0;}
#shapeLogo {-ms-transform: translate(0%,0px)
Archive
scale(1); -webkit-transform: translate(0%,0px)
scale(1); transform: translate(0%,0px) scale(1);
transform: translate(65px,0px)
scale(1.1);transition: transform 0.3s ease-out;} }
@media screen and (max-width: 600px) {
#pathLogoText path {fill: white;} } State of
California Franchise Tax Board
2014 Annual Report - Statistical Appendix
Tables
Search
Home
Forms and Publications
Tax Tables and Rates
Legislation
FTB Archive Disclaimer: Archived content is not current and may
contain broken links. It remains online for historical reference or
research. The search function above allows you to search archived
Newsroom
6
and current content separately. If you need archived content in a
, 201
9
ber 1
different format, contact us.
cem
ed o
rchiv
58 a
Tax Rates, Exemptions, and Standard Deductions73
13-1
No.
am,
Personal Income Tax
Bonh
y v.
Corporation Tax
arille
in M
Complete StatisticaleReport (PDF)
cit d
n De
Reports, Plans, and Statistics
About Us
Help
To view PDF documents, you may need to download Adobe Reader; to view
Excel documents, you may need to download Microsoft Excel Viewer.
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
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 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
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 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.
i
rille
n Ma
ed
rchiv
58 a
ec
on D
16
9, 20
er 1
emb
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
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 5 of 201
Is there anything wrong with this page?
Home
Archive
Careers
CA Public Records Act
Disclaimer
Acceso al Idioma
Privacy Policy
Governor
Accessibility
CA.gov
Conditions of Use
Taxpayer Advocate
Copyright © 2016 State of California
ed
rchiv
58 a
ec
on D
16
9, 20
er 1
emb
173
cited
y v.
i
rille
n Ma
Bonh
13No.
am,
https://www.ftb.ca.gov/Archive/AboutFTB/Tax_Statistics/Reports/2014/Annual_Report.shtml#Tax_Rates[12/19/2016 11:08:00 AM]
Site Map
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 6 of 201
Tax Rates, Exemptions,
and
ed
rchiv
58 a
ec
on D
Standard Deductions
173
cited
y v.
i
rille
n Ma
Bonh
13No.
am,
16
9, 20
er 1
emb
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
ed
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
. B981
yv
arille
in M
ived
arch
58480
994
73
13 1
.153 , No 351
am
249
ber
ecem
on D
198
153
229 9,
1
2016
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
173
13
.171 , No
12 am
h
. Bon
1
yv
arille
ed
r hiv
1,009 c
58 a
2,954
ec
on D
147
153
016
614 , 2
er 19
emb1,614
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
y v.
1,113
arille
58
-173
o.013
,N
0
am
ed
iv
arch
0
0
0 c
e
on D
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
ber 1
y 1,541
arille
306
in M
cited 366
m
nha
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
M
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
ed
rchiv
58 a
cited
y v.
i
rille
n Ma
Bonh
13No.
am,
ec
on D
16
9, 20
er 1
emb
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 176 of 201
Corporation 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
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
ed in
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
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 197 of 201
Log In | About BOE | Languages | Contact Us
Search BOE
Home
File a Return
Make a Payment
Taxes & Fees
Forms & Pubs
Permits & Licenses
Online Services
News & Events
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
16
9, 20
er 1
emb
Business Property Statements
1. I need to file a Business Property Statement. Are Board-prescribed forms available iveyour Web site?
on d on
rch
58 a
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
o.
N
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
n
v. Bo
completing the form. A Listing of County Assessors is available on our Web site.
ley
cited
aril
in M
Back to Top
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.
Back to Top
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.
Back to Top
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
https://www.boe.ca.gov/proptaxes/faqs/personal.htm[12/19/2016 11:12:26 AM]
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.
Back to Top
Do you have feedback about the BOE website?
Tax Recovery and Criminal Enforcement (TRaCE)
Taxpayers' Rights Advocate
Tax Practitioners' Resources
American Indian Tribal Issues
Tax Appeals
Ask BOE a Question by Email
Local Government Services
Settlement Program
Report Problems with Website
Laws, Annotations, Rules and Regulations
Property Tax Appeals
Sign Up for BOE Updates
Current Litigation
Sales & Use Tax and Special Tax Appeals
Report Tax Fraud
Building Updates
Legislation
Appeals of Franchise Tax Board Decisions
How to Contact Us
BOE Resources
Your Rights
Tax Appeals Assistance Program (TAAP)
Talk with BOE
Legal Resources
Fire Fee Appeals
Business Taxes Law Guide
OPEN BOE Data Portal
Annual Report
n
ed o
Bankruptcyv
rchi
rilley
Ma
ed in
cit
58 a
-173
o. 13
,N
ham
. Bon
v
Accessing Public Records
6 Careers at BOE
, 201
9
ber 1
Property Taxes Law Guide em
Dec
Offer in Compromise
Centralized Revenue Opportunity System
(CROS)
Other Tax Resources
Search for Unclaimed Property
Secretary of State Business Programs
Employment Development Department
(Payroll Tax)
Franchise Tax Board
Office of the Governor
Disclaimer, Descargo de responsabilidad, ????, ?? ??, Tuyên b? Mi?n tr? Trách nhi?m | Privacy Policy | Accessibility | Conditions of Use | Register to Vote | Back to Top
Copyright © 2016 State of California
https://www.boe.ca.gov/proptaxes/faqs/personal.htm[12/19/2016 11:12:26 AM]
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 199 of 201
lley v
Mari
in
cited
. Bo
, No
nham
e
rchiv
. 13-
8a
1735
De
d on
cem
9, 2
ber 1
016
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 200 of 201
lley v
Mari
in
cited
. Bo
, No
nham
e
rchiv
. 13-
8a
1735
De
d on
cem
9, 2
ber 1
016
Case: 13-17358, 12/21/2016, ID: 10241151, DktEntry: 63-2, Page 201 of 201
lley v
Mari
in
cited
. Bo
, No
nham
e
rchiv
. 13-
8a
1735
De
d on
cem
9, 2
ber 1
016
Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.
Why Is My Information Online?