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Warning Text %XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` =HIN3  ;8($,[All figures are estimates based on samples]Adjusted gross income conceptExpanded income concept(1)(2)(3)(4)(5)(6) TotalReturns without U.S. income tax5 under 10 percent10 under 15 percent15 under 20 percent20 under 25 percent25 under 30 percent30 under 35 percent35 under 40 percent40 under 45 percent45 under 50 percent50 under 60 percent60 under 70 percent70 under 80 percent80 percent or moreOver 0 under 5 percent; Ratio of adjusted taxable income to income per concept:#Returns with U.S. income tax: TotalNumber of returnsPercentage of totalCumulative percentage of totalCTax status, ratio of adjusted taxable income to income per conceptN/A- Not applicable. N/ATable 3. Returns With and Without U.S. Income Tax and With Income of $200,000 or More Under Alternative Concepts: Distribution of Returns by Ratio of Adjusted Taxable Income to Income Per Concept, Tax Year 2011NSource: IRS, Statistics of Income Division, High-Income Tax Returns, May 2014wNOTES: Detail may not add to totals because of rounding. This table is based on U.S. Individual Tax Returns. See Appendix A: Income Concepts of this article for a discussion of adjusted gross income and expanded income. See also Appendix B: Tax Concepts for a discussion of U.S. and worldwide income tax. Starting in 2009, the portion of refundable credits that offset income taxes before credits was factored in to determine tax liability. As a result, data may not be comparable to data of the Tax Years 2007 and 2008 published tables. 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