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Moving expenses adjustment:$ Self-employment tax deduction:/ Self-employed health insurance deduction: Alimony paid: Total deductions: Basic standard deduction:3 Total itemized deductions (after limitation):/ Medical and dental expenses deduction: Taxes paid deduction:! Interest paid deduction:, Charitable contributions deduction: Taxable income: Income tax before credits: Child care credit:) Credit for the elderly or disabled: Self-employment tax: Alternative minimum tax:$ Total earned income credit (EIC):3 EIC used to offset income tax before credits:% EIC used to offset other taxes:% Excess EIC, refundable portion: Total income tax: Total tax liability:& Student loan interest deduction: Child tax credit: Education tax credits:- Penalty on early withdrawal of savings:Salaries and wages: Taxable interest: State income tax refunds: Alimony received:# Business or profession net income:! Business or profession net loss: Net capital loss:7 Sales of property other than capital assets, net gain:7 Sales of property other than capital assets, net loss:9 Taxable Individual Retirement Arrangement distributions: Taxable pensions and annuities: Rent and royalty net income: Rent and royalty net loss: Estate and trust net income: Estate and trust net loss: Farm net income: Farm net loss:" Taxable Social Security benefits: Total statutory adjustments:: Payments to a self-employed retirement (Keogh) plan: Educator expenses:! Tuition and fees deduction:. Retirement savings contributions credit: Ordinary dividends:' Health savings account deduction: Foreign tax credit: General business credit:# Prior year minimum tax credit: Qualified dividends:1[1] Includes returns with adjusted gross deficit./ Domestic production activities deduction: Income taxes:$ General sales taxes: Number of returns Amount* Partnership and S corporation net income:( Partnership and S corporation net loss: Residential energy credits:Form 1040EZ returnsf Certain business expenses of reservists, performing artists, and fee-basis government officials: Total exemptions:Under $15,000 [1]$15,000 under $30,000$30,000 under $50,000$50,000 under $100,000$100,000 under $200,000$200,000 under $250,000$250,000 or more7[2] Included in data for Forms 1040, 1040A, and 1040EZ.*[3] Not included in adjusted gross income.Number of returns, total Electronically-filed returns [2] Tax-exempt interest: [3] Capital gain distributions: [4] Net capital gain: [4]AmountNumber of returnsM[4] Includes capital gain distributions reported on Form 1040 and Schedule D.% Total American opportunity credit:V Refundable American opportunity credit used to offset income tax before credits:H Refundable American opportunity credit used to offset other taxes:@ Refundable American opportunity credit refundable portion:% Total additional child tax credit:H Refundable additional child tax credit used to offset other taxes:@ Refundable additional child tax credit refundable portion: Unemployment compensation: Other adjustments [5]:$ Additional standard deduction:" Total additional Medicare tax: Adoption credit:0 Excess advance premium tax credit repayment: Net investment income tax:M** Data combined to prevent disclosure of information for specific taxpayers. Total refundable credits:H Total refundable credits used to offset income tax before credits:: Total refundable credits used to offset other taxes:3 Total refundable credits, refundable portion: Total premium tax credit:* Advance payment of premium tax credit: Tax year 2014 Tax year 2015Percent difference Tax year 2015lSource: IRS, Statistics of Income Division, Individual Income Tax Returns, Preliminary Data, February, 2017.(NOTES: Detail may not add to totals because of rounding. Definitions for items in the table can be found at: /pub/irs-soi/14inexplanationofterms.pdf These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of a given processing year. These returns are then weighted to represent a full year of taxpayer reporting. In general, some of the returns processed during the remainder of the year may have somewhat different characteristics compared to these earlier ones. Therefore, these preliminary data are best utilized by comparisons made to the preliminary estimates from the prior year. When available, the estimates from the "complete year data" should be used in place of the preliminary data." Total standard deduction [7]:- State and local income taxes: [8] Total tax credits: [9]r[6] Data shown are the number of exemptions claimed on returns, rather than the number of returns with exemptions.[[8] State and local income taxes is the total of both income taxes and general sales taxes. Number of exemptions [6]�Table 1. Individual Income Tax Returns, Tax Year 2014 and 2015 Preliminary Data: Selected Income and Tax Items, by Size of Adjusted Gross Income Number of returns Amount/ Rent and royalty net income less loss:< Partnership and S corporation net income less loss:/ Estate and trust net income less loss:[10] Less than 0.05 percent.[10]7 Total mortgage Interest paid deduction: Number of returns Amount Total net premium tax credit:j* Estimate should be used with caution because of the small number of sample returns on which it is based.�[5] Other adjustments does not include the foreign housing deduction or the medical savings account deduction. However these are included in total statutory deductions.�[7] For 2014, includes additional real estate taxes, motor vehicle taxes, and net disaster loss deductions from prior years, not shown separately. �[9] Includes EIC, American opportunity credit, and net premium tax credit, which are used to offset income tax before credits, shown separately later in this table. 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